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2021-03-31-accounts

Page
Legal and Administrative Information
Trustees' Annual
Report
2 - 12
Independent
Lxaminer's
Report 13
Statement of Financial Activities 14
Balance Sheet
Notes to the Financial Statements 16-26

Unrestricted Restricted Total Total
Notes funds
8
funds
E
2021f 2020
F
Income and endowments from:
Donations
and legacies
42,685 42,685 3,328
Charitable
activities
24,042 24,042 58,914
Other trading
activities
33,801 33,801 47,439
Investments 39 39 152
Total income and endowments 100,567 100,567 109,833
Expenditure
on:
Raising funds 22,127 22,127 15,637
Charitable
activities
66,555 66,555 88,697
Total expenditure 88,682 88,682 104,334
Net income I(expenditure) and
net movement
in funds for
the year 9 11,885 11,885 5,499
Reconciliation
offunds:
Total funds brought
forward
218,744 218,744 213,245
Total funds carried forward 230,629 230,629 218,744

Total Total
Notes 2021
5
2020f
Fixed assets:
Tangible assets 14 123,991 128,700
Total fixed assets 123,991 128,700
Current assets:
Stocks 15 13,875 10,325
Cash at bank and In hand 96,197 82,763
Total current assets 110,072 93,088
Uabitittes:
Creditors: amounts falling due within one year (3,434) (3,044)
Net current assets 106,638 90,044
Total net assets 230,629 218,744
The funds ofthe charity:
Restricted funds 17
Unrestricted
funds
17 230,629 218,744
Total charity funds 230,629 218,744

tangible
fixed assets over their est
imated
useful economic
lives as foll
Property
improvements
2% per annum straight line
Railway
line
4% per annum straight line
Miniature
railway
15%per annum straight line
Locomotives 2% per annum straight line
Locomotive
improvements
10%per annum straight line
Plant and equipment 15%per annum straight line

Income fr om donations
and legacies
Total Total
2021 2020
8 8
Donations from individuals 635 3,228
Corporate donors 100
Grants 42,050
42,685 3,328

Total Total
2021f 2020
F
Admissions 200 18,352
Facility fees 20,370 39,343
Supporters' subscriptions 2,090 1,219
Insurance claims 1,382
24,042 58,914

Income fro m other trading
activ
ities
Total Total
2021 2020
8 Z
Fundraising events and ancillary income 7,021 18,954
Letting and licensing arrangements 26,400 27,050
Sponsorship and other services income 380 1,435
33,801 47,439

Total Total
2021 2020
Bank interest receivable 39 152
Income from investments was all attributable to unrestricted funds in both years.
6 Expenditure on raising funds
Total Total
2021 2020
E 8
Fundraising costs and ancillary expenditure 22,127 15,637
Expenditure on raising funds was all attributable to unrestricted funds in both years.
Total Total
2021 2020
E 8
22,127 15,637

Expendi ture
on charitable
activities
Total Total
Notes 2021
8
2020f
Maintenance
and exhibition
costs 17,633 29,082
Cleaning
Charity
promotion costs 577
1,237
1,647
1,695
Utilities and insurance 9,757 11,317
Printing, postage and stationery 3,055 2,179
Telephone 2,503 2,955
Bank charges 1,692 832
Sundry expenses 2,208 9,214
Depreciation 9,567 8,382
Loss on disposal ofassets 156
Support costs 18,170 21,394
66,555 88,697

8 Supportcos t s
Notes 2021f 2020
6
Travelling
expenses
3,037 1,639
Trustees' expenses 12 408
Staff costs 13 10,200 14,666
Payroll services 527 547
Accountancy 10 3,677 3,197
Information technology 729 937
18,170 21,394
9 Net income / (expenditure) for the year
2021 2020
6 6
Net income / (expenditure) is stated after charging / (crediting):
Depreciation ofowned tangible fixed assets 9,567 8,382
10 Independent examiner's remuneration
2021
6
2020f
Independent examination fee 1,140 1,020
Other fees paid to the independent examiner 2,537 2,177
3,677 3,197

Out ofpocket exp enses were r eimbursed
to tru
stees as follows:
2021 2021 2020 2020
Number f Number F.
Fundraising
costs
and ancillary expenditure 2,250
Maintenance
and
exhibition costs 2,240 5,055
Cleaning 10
Printing,
postage
and stationery 18
Sundry expenses 380 106
Trustees' expenses —travel 408
Information
technology
38
Total expenditure reimbursed 4,932 5,607
'Transactions
with othe
r related pa rties are outlined below:
Related party Transaction 2021 2020
F F
LMS-Patriot Company Limited Fundraising events and ancillary income 750
Total income 750
LMS-Patriot Company
Limited
was a trustee and director
until
is a charitable
company
in which the trus
12 November 2019.
tee and director, SJ B lackburn,
Related party Transaction 2021 2020
F E
The Exeter West Group Utilities and insurance 463
Total expenditure 463 704

Staffc osts
2021f 2020
Wages and salaries 10,200 14,666
Social security costs
10,200 14,666

Tangible fixed assets
Property Plant and
improvements
f
machinery
f
Total
6
Cost
At1 April 2020 113,466 170,460 283,926
Additions 5,014 5,014
Disposals (429) (429)
At 31 March 2021 113,466 175,045 288,511
Depreciation
At 1 April 2020 59,750 95,476 155,226
Charge for the year 2,269 7,298 9,567
Eliminated
on disposals
(273) (273)
At 31 March 2021 62,019 102,501 164,520
Net book value
At 31 March 2021 51,447 72,544 123,991
At 31 March 2020 53,716 74,984 128,700

Charftable Other trading Stock held
activities activities for resale
E k E
Cost or valuation
At 1 April 2020 75 10,250 10,325
Added in year 402 25,752 26,154
Expensed in year (477) (22,127) (22,604)
Impaired in year
At 31 March 2021 13,875 13,875
16 Creditors: amou nts fa lling due within one year
2021 2020
6 6
Accruals and deferred income 3,434 3,044
17 Funds reconciliation
Balance at Incoming Resources Balance at
1 April resources expended 31 March
2020 2021
6 F
Restricted funds
Specific reserves
Total restricted funds
Unrestricted
funds
Designated
reserves
General reserves 218,744 100,567 (88,682) 230,629
Total unrestricted funds 218,744 100,567 (88,682) 230,629
Total funds 218,744 100,567 (88,682) 230,629

Analysis
ofnet a
ssets between funds
Unrestricted Designated Restricted Total
funds funds funds funds
E 8 6
Tangible fixed assets 123,991 123,991
Cash at bank and in hand 96,197 96,197
Other net current assets I (liabilities) 10,441 10,441
Total net assets 230,629 230,629