2022-12-31-accounts - Friends Of Oystermouth Castle

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Friends of Oystermouth Castle (The Friends) Registered charity No 1011377

Trustees Annual Report Year ended 31 December 2022.

Trustees :

George Lawrence Chair & Trustee Marie Hughes Secretary & Trustee David Stevens Treasurer & Trustee Paul Lewis Vice Chair & Trustee Clive Hughes Trustee Michael Eames Trustee John MarvelleyTrustee James Harris Trustee

1. Structure, Governance and Management

The Friends is an unincorporated association registered with the Charity Commission.

The management committee adopted its constitution in July 2012. The Friends members elect management committee members from its members at the Annual General Meeting or Extraordinary General Meeting.

2. Licence to operate

The City and Council of Swansea (the ‘Council’) own the freehold premises of Oystermouth Castle.

Under the terms of a Licence to Operate (the ‘Licence’) The Friends and authorised guests are permitted non-exclusive use by the Council to use Oystermouth Castle as a Heritage Visitor facility. The Licence provides that the Friends may retain any income arising from the use and operation of Oystermouth Castle, less an annually agreed contribution towards the cost of maintenance of Oystermouth Castle, currently based on half the salary of the Oystermouth Castle Development Co-ordinator. The Friends have

updated the Licence and waiting for the council’s approval.

3. Financial Review

3.1 Income & Expenditure

See attached appendix 1 accounts as prepared for the Friends of Oystermouth Castle by John Eckersley Community Accountant Swansea Council for Voluntary Service

4. Bank Account

The Friends have banked with NatWest since 2015. We have three accounts. One for our main business, one for the shop and a savings account for the tent replacement fund and the unpaid grant money.

A portion of income is held in the current account to cover:

Essential Costs (see 3.2. Financial Review)
Prior agreed events at the Castle which are arranged by the Council
Materials purchased for the Friends use
All functions which are the Friends responsibility e.g. AGMs, insurance, accountancy fees
A portion of the Castle Development Co-ordinator’s salary
The Friends contribution towards the Castle conservation
Other sundry items

5. Public Benefit Statement

The Friends objects are to provide access and presentation at the Castle. The Friends promote the history and heritage of the site to visitors and provide a venue for local schools colleges and universities. The Castle hosts medieval re-enactments and living history societies, which recreate all aspects of life during the Middle Ages.

We have managed to run guided tours three times a week in July,

August and September, organise Halloween and Christmas events and have a few educational school tours.

6. How we fulfilled our Aims

The Friends set up a training programme for potential new tour guides to shadow our experienced guides and we are continuing this by making a more structured approach. The programme of guided tours last year provided us with useful positive feedback for the trustees. As a result this coming year we will be increasing the number of tours given at the castle to two tours AM & PM Wednesday and Friday with additional tours during school holidays on a Sunday.

The trustees have put in place a new claims policy to make it more open and transparent. They have also introduced a new herb garden from which visitors can have a sample bag of the herbs. To enable us to comply with legislation regarding young and vulnerable people 6 of the friends have been DBS checked.

To assist with delivering an improved service to the ‘Friends’ and the visiting public and also to help the secretary, we are looking to employ a temporary member of staff in this coming year. This will be an ongoing employment for the season whilst the castle is open.

7. Special Events and Year Highlights

The past year has seen the trustees engaging with local dignitaries such as the leader of Swansea Council Rob Stewart and other members of his cabinet to raise the profile of the castle, the meeting was a success and we look forward to working with Rob and his team this coming year.

The volunteer numbers have increased slightly since reopening but we are always looking for volunteers to join and commit whatever they can to help keeping the castle opening and functioning effectively.

During the past year the Friends formed separate teams, for tour guides, events organisation, odd jobs and extended their connections with the Ostreme Theatre Players, who gave magnificent support when called upon.

The Friends and Swansea Council are still engaged with Hiraeth Architecture to carry out a feasibility study to look at replacing the Friends’ tent and the feasibility for redesign/configure of the current visitor accommodation. There have been number of meetings which progress has been made to the extent of getting to the initial pre application enquiry. If the proposals are accepted we can look forward to the reception and shop etc moving from the chapel block to a position just inside the gatehouse on the right hand side.

The Friends held two social events through the past year which went very well, they also ran a ‘fact finding’ trip to Hay on Wye castle where an informed tour as well as an opportunity to discuss the management of their castle. It is proposed to hold a number of similar events this coming year 2023.

8. Future Plans

Ensure the Castle is a safe and presentable building for the Friends and its visitors
Gift Aid to be set up
Tent savings can be used as match funding with Feasibility Study improvements made
Grant Applications will be required when Feasibility Study improvements made
Wales Culture Grant to be set against Hiraeth fees and future improvements
More structured training and recruitment procedures to apply
Increased entrance fees to be raised in line with Council recommendations
How to enhance wireless signal being looked into
More signage
Use of QR codes in signs and leaflets
Introduce improvements in line with the grant money received
Continue to raise funds to give a secure future for our work.
Continue to work in partnership with others to fulfil our aims.

Continue to engage with the local community to further and enhance the knowledge of the Castle’s history and continuing story
Promote the Castle as a community attraction that local people want to visit on a regular basis

9. Volunteer Help in 2023

The trustees have been overwhelmed by the help and support that the Friends have given to the Castle since we reopened fully after the pandemic and wish to record their sincere thanks to all who have kept the Castle open and enjoyed by the public. Looking forward we presently have 28 potential ‘Friends of Oystermouth Castle’ for this coming year and have received an encouraging response to our 2023 recruitment process.
The events team are always looking for help with the productions they put on at the castle, no special skills are required only plenty of enthusiasm, this coming year if we want to progress on the excellent work of the events team we will be looking for further help from our friends, the help can be anything you want all is gratefully accepted.

9. Paul Griffin

Finally I must mention that our Past Chairman Paul Griffin has stepped down from duties as a trustee and friend after giving in excess of 10 years volunteering at the castle. I would like to thank Paul for all his past work as Chairman and the excellent support he has given as a trustee and help given to other ‘Friends’.

10. 2023

Looking forward, let us hope that this year 2023 is a successful one, and we continue to make progress since reopening fully. With a number of big issues in the pipeline we can look forward with great optimism to make the castle one of the cornerstones for attracting visitors for the county and benefiting our local community.

Appendix 1

Friends of Oystermouth Castle Accounts 2022.pdf

Paul Lewis Vice Chairman 5 March January 2023

Charity No Friends of Oystermouth Castle 1011377 (if any) Annual accounts for the period Period end Period start date 01/01/22 To 31/12/22 date

Section A Statement of financial activities Section A

Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 2,000 36,669 - 38,669 10,629 Charitable activities S02 62,988 - - 62,988 715 Other trading activities S03 4,141 - - 4,141 5,266 Investments S04 154 - - 154 3 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 69,283 36,669 - 105,952 16,613 Resources expended (Note 6) Expenditure on: Raising funds S08 17,053 - - 17,053 44 Charitable activities S09 9,246 36,669 - 45,916 27,849 Separate material item of expense S10 - - - - - Other S11 150 - - 150 100 *Total* S12 26,450 36,669 - 63,119 27,994 S13 42,833 - - 42,833 -11,381 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 42,833 - - 42,833 -11,381 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 42,833 - - 42,833 -11,381 *Reconciliation of funds:* Total funds brought forward S21 44,870 - - 44,870 56,251 *Total funds carried forward* S22 87,703 - - 87,703 44,870 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/ (losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 2,000 36,669 - 38,669 10,629 Charitable activities S02 62,988 - - 62,988 715 Other trading activities S03 4,141 - - 4,141 5,266 Investments S04 154 - - 154 3 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 69,283 36,669 - 105,952 16,613 Resources expended (Note 6) Expenditure on: Raising funds S08 17,053 - - 17,053 44 Charitable activities S09 9,246 36,669 - 45,916 27,849 Separate material item of expense S10 - - - - - Other S11 150 - - 150 100 *Total* S12 26,450 36,669 - 63,119 27,994 S13 42,833 - - 42,833 -11,381 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 42,833 - - 42,833 -11,381 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 42,833 - - 42,833 -11,381 *Reconciliation of funds:* Total funds brought forward S21 44,870 - - 44,870 56,251 *Total funds carried forward* S22 87,703 - - 87,703 44,870 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/ (losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 2,000 36,669 - 38,669 10,629 Charitable activities S02 62,988 - - 62,988 715 Other trading activities S03 4,141 - - 4,141 5,266 Investments S04 154 - - 154 3 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 69,283 36,669 - 105,952 16,613 Resources expended (Note 6) Expenditure on: Raising funds S08 17,053 - - 17,053 44 Charitable activities S09 9,246 36,669 - 45,916 27,849 Separate material item of expense S10 - - - - - Other S11 150 - - 150 100 *Total* S12 26,450 36,669 - 63,119 27,994 S13 42,833 - - 42,833 -11,381 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 42,833 - - 42,833 -11,381 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 42,833 - - 42,833 -11,381 *Reconciliation of funds:* Total funds brought forward S21 44,870 - - 44,870 56,251 *Total funds carried forward* S22 87,703 - - 87,703 44,870 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/ (losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 2,000 36,669 - 38,669 10,629 Charitable activities S02 62,988 - - 62,988 715 Other trading activities S03 4,141 - - 4,141 5,266 Investments S04 154 - - 154 3 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 69,283 36,669 - 105,952 16,613 Resources expended (Note 6) Expenditure on: Raising funds S08 17,053 - - 17,053 44 Charitable activities S09 9,246 36,669 - 45,916 27,849 Separate material item of expense S10 - - - - - Other S11 150 - - 150 100 *Total* S12 26,450 36,669 - 63,119 27,994 S13 42,833 - - 42,833 -11,381 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 42,833 - - 42,833 -11,381 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 42,833 - - 42,833 -11,381 *Reconciliation of funds:* Total funds brought forward S21 44,870 - - 44,870 56,251 *Total funds carried forward* S22 87,703 - - 87,703 44,870 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/ (losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 2,000 36,669 - 38,669 10,629 Charitable activities S02 62,988 - - 62,988 715 Other trading activities S03 4,141 - - 4,141 5,266 Investments S04 154 - - 154 3 Separate material item of income S05 - - - - - Other S06 - - - - - *Total* S07 69,283 36,669 - 105,952 16,613 Resources expended (Note 6) Expenditure on: Raising funds S08 17,053 - - 17,053 44 Charitable activities S09 9,246 36,669 - 45,916 27,849 Separate material item of expense S10 - - - - - Other S11 150 - - 150 100 *Total* S12 26,450 36,669 - 63,119 27,994 S13 42,833 - - 42,833 -11,381 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 42,833 - - 42,833 -11,381 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - *Net movement in funds* S20 42,833 - - 42,833 -11,381 *Reconciliation of funds:* Total funds brought forward S21 44,870 - - 44,870 56,251 *Total funds carried forward* S22 87,703 - - 87,703 44,870 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/ (losses) Other recognised gains/(losses):
-	-	-	-	-
-	-	-	-	-
42,833	-	-	42,833	-11,381

44,870	-	-	44,870	56,251
87,703	-	-	87,703	44,870

Section B Balance sheet

Section B Balance sheet	Section B Balance sheet	Section B Balance sheet	Section B Balance sheet
Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fixed assets* B05 - - - - - Current assets Stocks (Note 18) B06 632 - - 632 2,145 Debtors (Note 19) B07 4,204 - - 4,204 5,162 Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 83,017 57,677 - 140,694 132,009 *Total current assets* B10 87,853 57,677 - 145,530 139,316 B11 150 57,677 - 57,827 94,446 *Net current assets/(liabilities)* B12 87,703 - - 87,703 44,870 *Total assets less current liabilities* B13 87,703 - - 87,703 44,870 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 87,703 - - 87,703 44,870 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 - - - Unrestricted funds B19 87,703 - 87,703 44,870 Revaluation reserve B20 - *Total funds* B21 87,703 - - 87,703 44,870 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy
	Signature	Print Name	Date of approval dd/mm/yyyy

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.* ü

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes*

-Tick as appropriate No*

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ü * -Tick as appropriate No Please disclose: (i) the nature of any changes; N/A (ii) the effect of the change on income and expense or assets and liabilities for the current period; and N/A (iii) where practicable, the effect of the change in one or N/A more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ü * -Tick as appropriate No Please disclose: (i) the nature of the prior period error; N/A (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and N/A (iii) the amount of the correction at the beginning of the N/A earliest prior period presented in the accounts.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: N/A Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: N/A Previous period net income/(expenditure) as restated

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income	These are included in the Statement of Financial Activities (SoFA) when:
	· the charity becomes entitled to the resources;· the charity becomes entitled to the
	· it is more likely than not that the trustees will receive the resources; and	Yes	No	N/a
	· the monetary value can be measured with sufficient reliability.· the monetary value can	ü
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.	Yes ü	No	N/a
	Grants and donations are only included in the SoFA when the general income	Yes	No	N/a
Grants and donations	recognition criteria are met (5.10 to 5.12 FRS102 SORP).	ü
	In the case of performance related grants, income must only be recognised to the extent	Yes	No	N/a
	that the charity has provided the specified goods or services as entitlement to the grant
	only occurs when the performance related conditions are met (5.16 FRS 102 SORP).			ü
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has	Yes	No	N/a
	been grant of probate, the executors have established that there are sufficient assets in
	the estate and any conditions attached to the legacy are either within the control of the			ü
	charity or have been met.
Government grants	The charity has received government grants in the reporting period	Yes ü	No	N/a
	Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is	Yes	No	N/a
and gifts	treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.			ü
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or	Yes	No	N/a
performance related	services or met the performance related conditions.			ü
grants
		Yes	No	N/a
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.			ü
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be	Yes	No	N/a
	the fair value of those gifts at the time of their receipt and they are recognised on receipt.
	In the reporting period in which the stocks are distributed, they are recognised as an			ü
	expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceeds from sale less the expected costs of sale, and recognised in 'Income	Yes	No	N/a
	from other trading activities' with the corresponding stock recognised in the balance
	sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading			ü
	activities'.
	Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.	Yes	No	N/a ü
		Yes	No	N/a
	Gifts in kind for use by the charity are included in the SoFA as income from donations
	when receivable.			ü
Donated services and	Donated services and facilities are included in the SOFA when received at the value of	Yes	No	N/a
facilities	the gift to the charity provided the value of the gift can be measured reliably.			ü
	Donated services and facilities that are consumed immediately are recognised as	Yes	No	N/a
	income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.			ü
		Yes	No	N/a
Support costs	The charity has incurred expenditure on support costs.			ü
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes Yes	No No	N/a ü N/a
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends	be measured reliably.	ü Yes	No	N/a
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.			ü
	Membership subscriptions which gives a member the right to buy services or other	Yes	No	N/a

	Membership subscriptions which gives a member the right to buy services or other
Settlement of insurance claims Investment gains and	benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and	Yes Yes	No No	ü N/a ü N/a
losses	any gain or loss resulting from revaluing investments to market value at the end of the			ü
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or	Yes	No	N/a
	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.	ü Yes	No	N/a
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.			ü
	Support costs include central functions and have been allocated to activity cost	Yes	No	N/a
	categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.			ü
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes	No	N/a ü
Redundancy cost Grants payable without performance conditions	The charity made no redundancy payments during the reporting period. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.	Yes Yes	No No	N/a ü N/a ü
Deferred income	No material item of deferred income has been included in the accounts.	Yes Yes	No ü No	N/a N/a
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	ü
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date	Yes ü	No	N/a
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.	Yes ü	No	N/a
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.	Yes	No	N/a ü
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have	Yes	No	N/a
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5	Yes	No	ü N/a
	They are valued at cost.			ü
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and	Yes	No	N/a
	maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.			ü
	They are valued at cost.	Yes	No	N/a ü
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year	Yes	No	N/a
	end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.Fixed asset			ü
	investments in quoted shares traded bonds and similar investments are valued at Investments held for resale or pending their sale and cash and cash equivalents with a	Yes	No	N/a
	maturity date of less than 1 year are treated as current asset investments			ü
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net	Yes	No	N/a
progress	realisable value.			ü
	Goods or services provided as part of a charitable activity are measured at net realisable value	Yes	No	N/a
	based on the service potential provided by items of stock.	ü Yes	No	N/a

W k i i l d l f bl l h i lik l h

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. ü Debtors Yes No N/a ü Current asset investments Yes No N/a ü Yes No N/a They are valued at fair value except where they qualify as basic financial instruments. ü Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.			ü
			ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

N/A

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts etc 2,000 - - 2,000 403
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - 36,669 - 36,669 10,226
Membership subscriptions and sponsorships
which are in substance donations - - - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 2,000 36,669 - 38,669 10,629
Charitable Entrance Fees
activities: 53,594 - - 53,594 -
Shop Sales 8,986 - - 8,986 247
Overseas Visitors - - - - -
School Visits 408 - - 408 468
- - - - -
- - - - -
- - - - -
Other - - - - -
Total 62,988 - - 62,988 715
Other trading Events
activities: 4,141 - - 4,141 1,380
Tours & Craft - - - - 3,886
Tea/Coffee at Halloween event - - - - -
Other - - - - -
Total 4,141 - - 4,141 5,266
Income from Interest income 154 - - 154 3
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 154 - - 154 3
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 69,283 36,669 - 105,952 16,613
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
----- End of picture text -----

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

		This year	Last year
Government grant 1	Description VSEF Local grant (Covid PPE Equipment)	£ -	£ 300
Government grant 2	Welsh Government (Castle Conservation/Devt) 36,669		4,655
Government grant 3	ICF Covid capital equipment	-	5,271
Other		- Total 36,669	- 10,226
*Please provide details of any*
*unfulfilled conditions and other*
*contingencies attaching to grants that*
*have been recognised in income.*
*Please give details of other forms of*
*government assistance from which*
*the charity has directly benefited.*

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

	This year	Last year
Seconded staff	£ -	£ -
Use of property	-	-
Other	-	-
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.	-	-
Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on raising funds: Incurred seeking donations - - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and social
lotteries
- - - - -
Staging fundraising events
6,789 - - 6,789 44
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company undertaking non-
charitable trading activity
- - - - -
Advertising, marketing, direct mail and publicity
10,264 - - 10,264 -
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 17,053 - - 17,053 44
Expenditure on Events & Performances - - - - -
charitable
activities Refreshments - - - - -
Equipment (general) - - - - -
General Office incl. Printing & Stationery 179 - - 179 212
Signage for Castle - - - - 434
Insurance 436 - - 436 337
Bank Charges 1,628 - - 1,628 550
Covid Capital Equipment & PPE - - - - 5,736
AGM / Meetings 113 113 -
Cleaning 166 166 -
Glass bridge inspection - - - - 900
Christmas Crusaders - - - - 350
Miscellaneous 70 - - 70 100
Castle Marketing - - - - 3,233
Christmas Celebration to thank Volunteers - - - - 860
----- End of picture text -----

CC17a (Excel)

07/03/2023

----- Start of picture text -----
Castle Maintenance/Co-ord Salary Contrib. 397 36,669 - 37,066 14,000
General Maintenance - - - - 56
Volunteer Expenses & Travel 1,661 - - 1,661 750
Donations Made - - - - 60
Shop Stock 4,596 - - 4,596 271
Total expenditure on charitable activities
9,246 36,669 -
45,916 27,849
Separate material item of expense - - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
Accounts preparation & Indep. Exam. 150 - - 150 100
- - - - -
- - - - -
- - - - -
Total other expenditure 150 - - 150 100
TOTAL EXPENDITURE 26,450 36,669 - 63,119 27,994
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or Support Total this Total prior
programme Activities undertaken directly funding of activities Costs year year
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -	Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -	Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -	Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -
		-	-
			-
		-	-

		-	-
		-	-

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes or This year Last year This year Last year This year Last year
No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
----- End of picture text -----

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

----- Start of picture text -----
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	150	100
	0	0
	0	0
	0	0

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

----- Start of picture text -----
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
----- End of picture text -----

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

----- Start of picture text -----
This year Last year
Number Number
Fundraising - -
Charitable Activities - -
Governance - -
Other - -
Total - -
----- End of picture text -----

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07/03/2023

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
-
Activity or project 4 -
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

----- Start of picture text -----
Please provide
My charity has made grants to particular institutions that are material in Yes details of charity's
the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on the
charity's web site. No Provide details
below
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
----- End of picture text -----

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation
	Freehold land	Other land	&	Plant,		Fixtures,	Total
	& buildings	buildings		machinery and		fittings and
				motor vehicles		equipment
At the beginning of the	£ -	£	-	£	-	£	£ -	-
year
Additions	-		-		-		-	-
Revaluations	-		-		-		-	-
Disposals	-		-		-		-	-
Transfers At end of the year 14.2 Depreciation and*	- - impairments		- -		- -		- -	- -
**Basis	SL or RB	SL or RB		SL or RB		SL or RB	SL or RB	Straight Line
** Rate At beginning of the	-		-		-		-	- ("SL") or Reducing Balance ("RB")
year
Disposals	-		-		-		-	-
Depreciation	-		-		-		-	-
Impairment	-		-		-		-	-
Transfers At end of the year 14.3 Net book value* Net book value at the	- - -		- - -		- - -		- - -	- - -
beginning of the year Net book value at the	-		-		-		-	-
14.4 Impairment end of the year
*Please provide a description of the*		*events and*
*circumstances that led to the recognition or*
*reversal of an impairment loss.*

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

07/03/2023

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

		Research &	Patents and		Other Total
		development	trademarks
At beginning of	the	£ -	£	-	£ £ -	-
year
Additions		-		-	-	-
Disposals		-		-	-	-
Revaluations		-		-	-	-
Transfers *		-		-	-	-
At end of the year		-		-	-	-
15.2 Amortisation and		impairments
	**Basis	SL or RB	SL or RB		SL or RB SL or RB	Straight Line
** Rate						("SL") or Reducing Balance ("RB")
At beginning of	the	-		-	-	-
year
Disposals		-		-	-	-
Amortisation		-		-	-	-
Impairment		-		-	-	-
Transfers*		-		-	-	-
At end of year		-		-	-	-
15.3 Net book	value
Nat book value	at the	-		-	-	-
beginning of the year
Net book value	at the	-		-	-	-
end of the year

15.4 Accounting policy

CC17a (Excel)

07/03/2023

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

CC17a (Excel)

07/03/2023

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

16.2 Cost or valuation
At beginning of the year Additions Disposals Revaluations Transfers * At end of the year	£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3	£ Heritage asset 4	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	2,145	-	-	-
-	3,083	-	-	-
-	-4,596	-	-	-
-	-	-	-	-
-	632	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	632	-	-	-
-	2,145	-	-	-
	-

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Note 19 Debtors and prepayments *Please complete this note if the charity has any* *debtors or prepayments.*
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	4,141	5,162
	63	-
	4,204	5,162

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
57,827	94,446	-	-
-	-	-	-
-	-	-	-
57,827	94,446	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

A large grant of £89,001 for Castle conservation and development from Welsh Government was also deferred in 2020. £4,654.84 of this was spent in 2021, and so this amount of income was released into the 2021 accounts to fund/offset the relevant expenditure. A similar release of £36,669.39 of the remaining income held occurred in 2022 to offset grant spent. In 2021 £10k grants Covid Circuit BR were received but not spent and so these have also been put into deferred income. Thus deferred income at year end 31/12/22 was £57,677 comprised: £47,676.77 WG Conservation grant remaining + £10k Covid Circuit BR. (The final element making the £57,827 above is £150 accrual for the Independent Examination y/e 31/12/22.)

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	94,346	94,622
	-	10,000
	-36,669	-10,276
	57,677	94,346

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

- an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

N/A N/A

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits - - Cash at bank and on hand 140,694 132,009 Other - - Total 140,694 132,009	Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits - - Cash at bank and on hand 140,694 132,009 Other - - Total 140,694 132,009	Note 24 Cash at bank and in hand This year Last year £ £ Short term cash investments (less than 3 months maturity date) - - Short term deposits - - Cash at bank and on hand 140,694 132,009 Other - - Total 140,694 132,009
	This year £	Last year £
	-	-
	-	-
	140,694	132,009
	-	-
	140,694	132,009

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

No current credit risk, due to the fact that the majority of income comes from entrance fees and shop sales which are received at point of sale. No liquidity current risk, as there is more than enough money in the bank to cover obligations both accrued and ongoing. No market risk, as the organisation has no investments other than cash at the bank in a standard account.

N/A. There has been no change which is attributable to credit risk.

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE – expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Main Fund UR Organisation Objectives (no restriction) 44,870 69,283 -26,450 - 87,703
WG (Conservation/Devt) R Grant for Castle Conservation/Devt (part) - 36,669 -36,669 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 44,870 105,952 -63,119 - - 87,703
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CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE – expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Main Fund UR Organisation Objectives (no restriction) 56,251 6,387 -17,768 - 44,870
VSEF Local (Covid PPE equip) R Grant for Covid PPE equipment - 300 -300 - - -
ICF Covid Capital Equipment R Grant for Covid capital equipment - 5,271 -5,271 - - -
WG (Conservation/Devt) R Grant for Castle Conservation/Devt (part) - 4,655 -4,655 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 56,251 16,613 -27,994 - - 44,870
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CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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27.4 Designated funds

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Planned use Purpose of the designation Amount
Tent Replacement Fund The organisation uses a tent for various display and educational
£21,000.00
purposes. However, a replacement will be needed at some point.
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CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

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Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
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Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

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No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 244
Subsistence
Accommodation
Other (please specify): PPSA 144
Events: Halloween etc 286 44
Stock 63
Stationery / Postage / Refreshments 167
Mobile phone calls & key cutting
Volunteer costs incl. Mileage 209
Cleaning & Room Hire 160
Repair, Maintenance & Replacement of small equipment items 65 21
Events (incl AGM) 142
TOTAL 1,092 454
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity 3
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28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

TRUE

CC17a (Excel)

07/03/2023

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Amounts
written off
Name of the trustee or Relationship Description of the Amount Balance at Provision for bad debts during
related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any
guarantees given or received.
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CC17a (Excel)

07/03/2023

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

N/A

CC17a (Excel)

07/03/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name Friends of Oystermouth Castle	Charity Name Friends of Oystermouth Castle	Charity Name Friends of Oystermouth Castle

31/12/22	Charity no (if any)	1011377

(Set out on the 41 pages after the third page of this IER. )

Respective responsibilities The charity's trustees are responsible for the preparation of the accounts. The of trustees and examiner charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's In connection with my examination, no matter has come to my attention statement 1. which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in
accordance with section 130 of the Charities Act; and
to prepare accounts which accord with
the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: J-P Eckersley Date: 06/03/23

Name: John Eckersley

Relevant professional qualification(s) or body (if any):

IER

Address: C/o SCVS, 7 Walter Rd, Swansea, SA1 5NF.

Section B Disclosure

Only complete if the examiner needs to highlight material problems.(E.g.

accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)

IER

Give here brief details of N/A any items that the examiner wishes to disclose .

IER