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2023-04-05-accounts

PAGE
Trustees'
annual report
Independent
examiner's
report to the trustees
Statement offinancial activities
Statement offinancial position
Notes tothe financial statements

REFERENCE AND REFERENCE AND ADMINISTRATIVE DETAILS ADMINISTRATIVE DETAILS
Registered charity name The Friends ofthe Keighley and Worth Valley Railway
Charity registration number 1032933
Principal office Haworth
Station
Haworth
Keighley
BD22 8NJ
The Trustees Mr SBray - Chair
DrKA Carlton - Secretary
Mr D Petyt
-Treasurer
Mr CH Clough
Mr TEngland
Mr D Hanson
Mrs IM Jones
Mr KJones
Mr RWalker
Mr N Ward
Mr M W Clark (Passed away 30August 2022)
Mr G Way
Mr SBarrett (Passed away 30March 2023)
Mrs A Tarran
MrBSlater
Mr IPurkis
Independent examiner EA Short FCA
Equitable House
55Pelion Lane
Halifax
Banks CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Mailing
ME194JQ
Virgin Money
46 Market Place
Dewsbury
WF13 1DN
Shawbrook Bank Limited
Lutea House
Warley Hill Business Park
The Drive
Great Warley
Brentwood
CM13 3BE

e Friends ofthe Keighle y &Worth Valley Railway is forme d as follows:-
Independent
Trustees
Society Nominated Trustees
DrKA Carlton Mr SDBray
Mr DPetyt Mrs A Tarran
Mr C H Clough Mr BSister
Mr TEngland Mr IPurkis
Mrs I M Jones Mr SBarrett (Passed away 30March 2023)
Mr KJones
Mr RWalker
MrN Ward
Mr D Hanson
Mr M W Clark (Passed away 30th August 2022)

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
4 12,782 17,440 30,222 67,895
Investment
income
5 152 2,129 2,281 655
Total income 12,934 19,569 32,503 68,550
Expenditure
Expenditure
on raising funds:
Costs ofraising donations and legacies 97
Expenditure
on charitable
activities 6,7 24,794 67,938 92,732 12,742
Total expenditure 24,794 67,938 92,732 12,839
Net losses on investments 10 3,962 3,962
Net (expenditure)/income and net
movement
in funds
(15,822) (48,369) (64,191) 55,711
Reconciliation offunds
Total funds brought
forward
148,185 262,441 410,626 354,915
Total funds carried forward 132,363 214,072 346,435 410,626

2023 2022
Note
FIXEDASSETS
Investments 14 194,038
CURRENT ASSETS
Debtors 15 3&112 42,936
Cash at bank and in hand 151,085 369,290
154,197 412,226
CREDITORS: amounts falling due
within one year 16 1,800 1,600
NET CURRENT ASSETS 152,397 410,626
TOTAL ASSETSLESS CURRENT
LIABILITIES 346,435 410,626
NET ASSETS 346,435 410,626
FUNDS OF THE CHARITY
Restricted funds 214,072 262,441
Unrestricted
funds
132,363 148,185
Total charity funds 17 346,435 410,626

subsequently
measured
at amortised c
DONATIONS
AND LEGACIES
ost using the effective interest m ethod.
Unrestncted Restricted Total Funds
Funds Funds 2023
DONATIONS
Donations 2,026 14,403 16,430
LEGACIES
Bequest 10,746 10,746
GIFTS
Gift Aid Receivable 10 3,037 3,046
12,782 17,440 30,222
Unrestricted Restricted Total Funds
Funds Funds 2022
DONATIONS
Donations 3,560 10,124 13,684
LEGACIES
Bequest 51,212 51,212
GIFTS
Gift Aid Receivable 2,999 2,999
57,771 10,124 67,895

INVE STMENT INCOME
Unreshdcted Restricted Total Funds
Funds Funds 2023
Bank interest 152 2,129 2,281
Unrestricted Restricted Total Funds
Funds Funds 2022
Bank interest 655 655

EXPEN DITURE ON CHARITA BLE ACTIVITIES BYFUND TY PE
Unrestricted Restricted Total Funds
Funds Funds 2023
Grants paid 20,913 67,938 88,851
Support costs 3,881 3,881
24,794 67,938 92,732
Unrestricted Restricted Total Funds
Funds Funds 2022
Grants paid 8,724 2,454 11,178
Support costs 1,564 1,564
10,288 2,454 12,742

EXPENDIT URE ON CHAR ITABLE ACTIVITIE S BYACTIVI TY TYPE
Grant
funding of Total funds Total fund
activities
I
Support costs 2023 2022
Grants paid 88,851 88,851 11,178
Governance costs 3,881 3,881 1,564
88,851 3,881 92&732 12,742

8. SUPPORT COSTS
Support costs Total 2023 Total 2022
Postage and stationery 25 25
Bank charges 72 72
Investment management fees 2,000 2,000
Independent examination 1,784 1,784 1,564
3,881 3,881 1,564
9. ANALYSIS OF GRANTS
2023 2022
GRANTS TO INSTITUTIONS
Keighley
and %orth Valley Light Railway Ltd
88,851 11,178
Total grants 88,851 11,178
10. NET LOSSESON INVESTMKNTS
Unrestricted Total Funds Umestricted Total Funds
Funds 2023 Funds 2022
f
Gains/(losses) on cash held for
investment purposes (3,962) (3,962)
11. INDEPENDENT EXAMINATION FEES
2023 2022
f
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,784 1,564

Other
investments
Cost or valuation
At 6 April 2022
Additions 200,000
Fair value movements (3,962)
Other movements (2,000)
At 5April 2023 194,038
Impairment
At 6April 2022 and 5April 2023
Carrying amount
At 5April 2023 194,038
At 5 April 2022

15. DEBTORS
2023 2022
Trade debtors 75
Other debtors 3,037 42,936
3,112 42,936
16. CREDITORS: amounts falling due within one year
2023 2022
Accruals and deferred income 1,800 1,600

Gains and
6Apr 2022 Income Expenditure Transfers losses 5Apr 2023
f. f.
General funds 133,185 12,934 (24,794) (3,962) 117,363
Water Tower 15,000 15,000
148,185 12,934 (24,794) (3,962) 132,363
Gains and
6Apr 2021 Income Expenditure Transfers losses 5Apr 2022
General funds 100,144 58,426 (10,385) (15,000) 133,185
Water Tower 15,000 15,000
100,144 58,426 (10,385) 148,185
Restricted funds
Gains and
6Apr 2022 Income Expenditure Transfers losses 5Apr 2023
957 Overhaul 11,061 4,332 15,393
WD Overhaul 59,202 1,267 (24,800) 35,669
Black Five Fund 84,210 1,889 86,099
75078Fund 49,390 9,881 (40,000) 19,271
4FFund 3,842 363 4,205
Diesel
DMU/DRB 714 721
Steam Crane
Fund 51,579 521 (3,138) 48,962
Bridge Appeal 2,443 1,309 3,752
262,441 19,569 (67,938) 214,072

Gains and
6Apr 2021 Income Expenditure Transfers losses 5Apr 2022
957 Overhaul 10,728 333 11,061
W D Overhaul 61,274 382 (2,454) 59,202
Black Five Fund 83,042 1,168 84,210
75078 Fuild 42,429 6,961 49,390
4F Fund 3,602 240 3,842
Diesel
DMU/DRB 714 714
Steam Crane
Fund 51,579 51,579
Bridge Appeal 1,403 1,040 2,443
254,771 10,124 (2,454) 262,441

ANALYSIS OFN ET ASSETSBETW EEN FUNDS
Unrestricted Restricted Total Funds
Funds Funds 2023
Investments 194,038 194,038
Current assets 134,163 20,034 154,197
Creditors less than I year (1,800) (1,800)
Net assets 132,363 214,072 346,435
Unrestricted Restricted Total Funds
Funds Funds 2022
Investments
Current assets 153,445 258,781 412,226
Creditors less than I year (1,600) (1,600)
Net assets 151,845 258,781 410,626