## **Morts Astley Heritage Trust** ## **Charity No. 1056209** **Trustees' Report and Unaudited Accounts** **30 June 2024** **Company Number: 03208172** Morts Astley Heritage Trust Cover Page 1 **Morts Astley Heritage Trust Contents** ||Pages| |---|---| |Trustees' Annual Report|3 to 6| |Independent Examiner's Report|7 to 7| |Statement of Financial Activities|8| |Balance Sheet|9| |Statement of Cash flows|18| |Notes to the Accounts|10 to 17| |Detailed Statement of Financial Activities|19 to 20| Page 2 **Morts Astley Heritage Trust Trustees Annual Report** ## Morts Astley Heritage Trust The trustees present their report with the unaudited financial statements of the charity for the year ended 30 June 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1056209 Company No. 03208172** ## **Trustees** The following trustees served during the year: D. Clarke J.M. Hatton M. Hughes E. Hurst K.G. Hurst B. Jordan M. Marrow B. Taylor B.M. Wilson ## **Accountants** Bridgeman Accountants 23 Bridgeman Terrace Wigan WN1 1SX ## **OBJECTIVES AND ACTIVITIES** The purpose of the charity as set out in its governing document to preserve for the public benefit historical architectural and constructional heritage in the form of buildings of particular beauty or historical, architectural or constructional interest . The main activities undertaken in relation to those purposes provide buildings, facilities & open spaces to the general public. Preserve, enhance and protect Damhouse for the benefit of the public, with the objective of providing community and wellbeing facilities, employment and the retention of the Historic Estate for the present and future generations. The main source of income, to finance the upkeep of Damhouse, is from the contracted leasing of office space. The largest tenant, a pre-school nursery, is continuing to thrive and has committed to taking extra space. All these premises provide employment opportunities for the local community and surrounding areas. There are two function rooms for ad hoc hire, regular meetings and classes. These spaces provide opportunities for a variety of activities, including those supporting wellbeing. Within Damhouse there is a Tea Room. It is a popular venue which fulfils its prime purpose of serving the local community, raising awareness of Damhouse and providing employment. It is, however, currently loss making and is supported by MAHT Page 3 **Morts Astley Heritage Trust Trustees Annual Report** Surrounding the manor house are lawns, a large pond and woodland. These grounds are open to the public and provide areas for walking and recreation. Regular events are held throughout the year; these are important fund raisers but also provide entertainment for different age groups and interests. Within these events are guided tours of the house and heritage open weekends. These help preserve and maintain the historic background of the house. The Trustees give due regard to the guidance issued by the Charities Commission on public benefit. We work in line with our Articles of Association, our charity’s governing document We work in line with our Articles of Association, our charity’s governing document We work to achieve what is set out in our Mission Statement We aim to benefit people within our local community through employment, events and classes, our Tea Room We aim to promote and protect the history of the house through guided tours and linking with other heritage groups in the locality. We have volunteers who support us in many ways. This is an area for further development. We work to achieve what is set out in our Mission Statement We aim to benefit people within our local community through employment, events and classes, our Tea Room We aim to promote and protect the history of the house through guided tours and linking with other heritage groups in the locality. We have volunteers who support us in many ways. This is an area for further development. ## **Summary of the main achievements** 30 years as a charity 30 years longevity 30 years longevity Appointment of a new Office Manager – improved community links, event support Increasing number of Trustees Further developing interest and awareness of the house Surviving a very difficult financial year- careful financial management by a new Trustee Increased number of events – new ideas Closer working with other heritage concerns in our locality and Wigan – increased profile within the area Developing a capability for accessing funding- new Trustee with appropriate skills, linking with key funding council workers council workers Working with other Charities for the benefit of all ## **Financial Review** The Statement of Financial Activities provides a summary of the Charity’s Income and Expenditure during 2023/24. Whilst the economic environment remained extremely challenging in the past year, the Charity’s Board of Trustees have worked hard to secure additional funding to ensure that MAHT could continue to preserve, and protect Damhouse and the Historic Estate for the benefit of the public. In August 2023 a major fundraising effort was undertaken to raise awareness of Damhouse and seek donations from the residents of Astley and the surrounding area. The generosity of local people saw total donations in 2023/24 rise to £26,233 from £5,543 in the prior year. A combination of leasing additional office space Page 4 **Morts Astley Heritage Trust Trustees Annual Report** and increasing the rent per square foot generated a further c£12,000 in income from Other Trading Activities. Income from Charitable Activities was only slightly ahead of the prior year at £10,960 (2023: £9,249) but will be a focus for the Board of Trustees in 2024/25 as we seek to organise larger community fundraising events. This will also serve to increase publicity for the Trust. Overall income generated by the Trust in 2023/24 equated to £196,912, up £34,414 on 2022/23 (+21%). The growth in annual income enabled the Board of Trustees to partly offset the increased operational costs of running the historic House and Estate. Woodland, premise and general administrative costs accounted for the largest proportion of expenditure (61%) and increased in aggregate in 2023/24 by £8,923 (+7%) to £137,380. Most of the growth was from inflationary factors and in the year the Trustees together with the new Office Manager, undertook a number of supplier reviews to ensure the Charity was receiving best value-for-money. Full-year benefits from the new contracts will be secured in 2024/25. Employee costs were the second largest area of spend at £56,597 representing 25% of Total Expenditure (2023: 24%). Total expenditure for the year was £224,600, up £16,606 (+7%) on 2022/23. Overall funds for the year to 30 June 2024 reduced by £27,688 (2023: reduction of £45,496). Going forward we anticipate further inflationary pressures on operational running costs together with rising maintenance and repair demands given the age of Damhouse and the surrounding woodland. Robust supplier management and the identification of new sources of revenue, e.g. charitable grants therefore remain a priority for the Board of Trustees in the new financial year as we seek to reduce further the level of annual operating deficit. As available sources of charitable funding continue to be squeezed as a result of the wider global economic challenges, and operational costs continue to rise, there remains a risk to both the Charity's income and profitability in the new financial year. At 30 June 2024 Total Reserves were £1,633,702. The accumulated unrestricted funds fell into deficit for the first time as a result of the in-year reduction in funds of £27,688. The Charity does not currently have a Reserves Policy. This will be addressed by the Board of Trustees in the new Financial Year together with the development of a Strategic Plan to recover the deficit in Unrestricted Funds. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The organisational structure of the charity and how decisions are made ...The Trustees use Memorandum of Association - Articles of Association The Charity is a Company Limited by Guarantee ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees Page 5 **Morts Astley Heritage Trust Trustees Annual Report** M. Hughes Trustee 16 December 2024 Page 6 **Morts Astley Heritage Trust Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Morts Astley Heritage Trust** I report to the trustees on my examination of the financial statements of Morts Astley Heritage Trust for the year ended 30 June 2024. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. David Green MAAT Bridgeman Accountants 23 Bridgeman Terrace Wigan WN1 1SX 16 December 2024 Page 7 **Morts Astley Heritage Trust Statement of Financial Activities** ## **for the year ended 30 June 2024** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
**Total**
**Expenditure on:**
Other
7
**Total**
Net gains on investments
**Net expenditure**
8
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---|---| |||**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| ||||||| |||26,233|-|26,233|5,543| |||10,960|-|10,960|9,249| |||159,435|-|159,435|147,548| |||284|-|284|158| |||196,912|-|196,912|162,498| ||||||| |||224,600|-|224,600|207,994| |||224,600|-|224,600|207,994| |||-|-|-|-| |||(27,688)|-|(27,688)|(45,496)| |||-|-|-|-| |||(27,688)|-|(27,688)|(45,496)| ||||||| |||(27,688)|-|(27,688)|(45,496)| ||||||| |||6,637|1,654,753|1,661,390|1,706,886| |||(21,051)|1,654,753|1,633,702|1,661,390| ||||||| ||||||| ||||||| Page 8 **Morts Astley Heritage Trust Balance Sheet** ## **at 30 June 2024** |**Charity No. 1056209**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors:**Amount falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
13
Restricted income funds
**Unrestricted funds**
13
General funds
Designated funds
**Reserves**
13
**Total funds**|**2024**
**£**
1,625,845
1,625,845
48,720
39,735
88,455
(80,598)
7,857
1,633,702
1,633,702
1,633,702
1,654,753
1,654,753
(91,554)
70,503
(21,051)
1,633,702|**2023**
**£**
1,648,790| |---|---|---| |||1,648,790
41,364
28,707| |||70,071
(57,471)| |||12,600
1,661,390| |||1,661,390| |||1,661,390| |||1,654,753| |||1,654,753
(63,866)
70,503| |||6,637| |||1,661,390| Approved by the trustees on 16 December 2024 And signed on their behalf by: M. Hughes Trustee 16 December 2024 Page 9 **Morts Astley Heritage Trust Notes to the Accounts** ## **for the year ended 30 June 2024** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 10 **Morts Astley Heritage Trust Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Tangible fixed assets and depreciation** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold property 1% straight line Fixtures & fittings 20% straight line ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Page 11 **Morts Astley Heritage Trust Notes to the Accounts** ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Research and development** Expenditure on research and development is written off in the year in which it is incurred. ## **Foreign currencies** Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 12 **Morts Astley Heritage Trust Notes to the Accounts** 2 **Statement of Financial Activities - prior year** |2
**Statement of Financial Activities - prior year**|||| |---|---|---|---| |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
donations received - general
revenue
4
**Income from charitable activities**|**Unrestricted**
**funds**
**2023**
**£**
5,543
9,249
147,548
158
162,498
207,994
207,994
(45,496)
(45,496)
(45,496)
52,133
6,637
**Unrestricted**
**£**
26,233
26,233
**Unrestricted**
**£**
10,960
10,960|**Restricted**
**funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
1,654,753
1,654,753
**Total**
**2024**
**£**
26,233
26,233
**Total**
**2024**
**£**
10,960
10,960|**Total funds**
**2023**
**£**
5,543
9,249
147,548
158| ||||162,498
207,994| ||||207,994| ||||(45,496)| ||||(45,496)| ||||(45,496)
1,706,886| ||||1,661,390| ||||**Total**
**2023**
**£**
5,543| ||||5,543| ||||**Total**
**2023**
**£**
9,249| ||||9,249| Page 13 **Morts Astley Heritage Trust Notes to the Accounts** ## 5 **Income from other trading activities** |rent & services income
6
**Other income**
bank interest
7
**Other expenditure**
Woodland development
merchandise & event costs
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
**Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets
9
**Staff costs**
Salaries and wages
No employee received emoluments in excess of £60,000.|**Unrestricted**
**£**
159,435
159,435
**Unrestricted**
**£**
284
284|**Total**
**2024**
**£**
159,435
159,435
**Total**
**2024**
**£**
284
284|**Total**
**2023**
**£**
147,548| |---|---|---|---| ||||147,548| ||||**Total**
**2023**
**£**
158| ||||158| ||||| ||**Unrestricted**
**£**
4,811
34
3,813
56,597
78,102
23,444
54,467
3,332
224,600
**2024**
**£**
23,444
**2024**
56,597
56,597|**Total**
**2024**
**£**
4,811
34
3,813
56,597
78,102
23,444
54,467
3,332
224,600|**Total**
**2023**
**£**
3,912
373
1,732
48,953
75,361
24,116
49,184
4,363| ||||207,994| ||||**2023**
**£**
24,116
**2023**
48,953| ||||48,953| ||||| Page 14 **Morts Astley Heritage Trust Notes to the Accounts** ## 10 **Tangible fixed assets** |**Cost or revaluation**
At 1 July 2023
Additions
At 30 June 2024
**Depreciation and**
**impairment**
At 1 July 2023
Depreciation charge for the
year
At 30 June 2024
**Net book values**
At 30 June 2024
At 30 June 2023
11 **Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
12 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals|**Land and**
**buildings**
**£**
2,075,750
-
2,075,750
433,918
18,908
452,826
1,622,924
1,641,832
**2024**
**£**
17,427
30,631
662
48,720
**2024**
**£**
17,314
5,274
51,929|**Fixtures &**
**fittings**
**£**
73,630
499
74,129
66,672
4,536
71,208
2,921
6,958|**Total**
**£**
2,149,380
499| |---|---|---|---| ||||2,149,879| ||||500,590
23,444| ||||524,034| ||||1,625,845| ||||1,648,790| ||||**2023**
**£**
9,927
31,437
-| ||||41,364| ||||**2023**
**£**
19,074
3,941
27,596| ||6,081||6,860| ||80,598||57,471| Page 15 **Morts Astley Heritage Trust Notes to the Accounts** ## 13 **Movement in funds** |**At 1 July**
**2023**
**Restricted funds:**
**Restricted income funds:**
Top floor development
2,338
Capital grants & donations
expended
1,652,415
_Total_
1,654,753
**Unrestricted funds:**
**General funds**
(63,866)
**Designated funds:**
General fund
70,503
_Total_
70,503
**Total funds**
1,661,390
Purposes and restrictions in relation to the funds:|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
-
-
-
196,912
-
-
196,912|**Resources**
**expended**
**£**
-
-
-
(224,600)
-
-
(224,600)|**At 30 June**
**2024**
**£**
2,338
1,652,415| |---|---|---|---| ||||1,654,753| ||||(91,554)
70,503| ||||70,503| ||||| ||||1,633,702| ||||| |Restricted funds:|||| |Top floor development|||| |Capital grants & donations
expended|||| |Designated funds:|||| |General fund|||| ## 14 **Analysis of net assets between funds** |Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
1,625,845
7,857
1,633,702|**Total**
**£**
1,625,845
7,857| |---|---|---| |||1,633,702| Page 16 **Morts Astley Heritage Trust Notes to the Accounts** ## 15 **Reconciliation of net debt** |Cash and cash equivalents
Net debt|**At 1 July**
**2023**
**£**|**Cash flows**
**£**|**At 30 June**
**2024**
**£**| |---|---|---|---| ||28,707|11,028|39,735| ||28,707
28,707|11,028
11,028|39,735| ||||39,735| Page 17 **Morts Astley Heritage Trust Statement of Cash flows for the year ended 30 June 2024** |**Cash flows from operating activities**
**Net expenditure per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
**Net cash provided by/(used in) operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash used in investing activities**
**Net cash from financing activities**
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2024**
**£**
(27,688)
23,444
(284)
(7,356)
23,127
11,243
(499)
284
(215)
-
11,028
28,707
39,735|**2023**
**£**
(45,496)
24,116
(158)
19,208
(5,785)| |---|---|---| |||(8,115)
(193)
158| |||(35)| |||| |||-| |||| |||(8,150)| |||36,857| |||28,707| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|39,735|28,707| |||| ||39,735|28,707| Page 18 **Morts Astley Heritage Trust Detailed Statement of Financial Activities** ## **for the year ended 30 June 2024** |**Income and endowments from:**
Donations and legacies
donations received - general
revenue
Charitable activities
Other trading activities
rent & services income
Other
bank interest
**Total income and endowments**
**Expenditure on:**
Other expenditure
Woodland development
merchandise & event costs
Employee costs
Salaries/wages
Premises costs
Rates
Light, heat and power
Premises cleaning
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Fixtures &
fittings
Bad debts
Bank charges|**Unrestricte**
**d funds**
**2024**
**£**
26,233
26,233
10,960
10,960
159,435
159,435
284
284
196,912
4,811
34
3,813
8,658
56,597
56,597
12,057
56,312
7,295
2,438
78,102
18,908
4,536
104
1,054|**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2024**
**£**
26,233
26,233
10,960
10,960
159,435
159,435
284
284
196,912
4,811
34
3,813
8,658
56,597
56,597
12,057
56,312
7,295
2,438
78,102
18,908
4,536
104
1,054|**Total funds**
**2023**
**£**
5,543| |---|---|---|---|---| |||||5,543| |||||9,249| |||||9,249| |||||147,548| |||||147,548| |||||158| |||||158| |||||162,498
3,912
373
1,732| |||||6,017| |||||48,953| |||||48,953| |||||11,708
53,531
6,633
3,489| |||||75,361| |||||18,908
5,208
-
1,003| Page 19 ## **Morts Astley Heritage Trust Detailed Statement of Financial Activities** |Equipment repairs and
maintenance
General insurances
Postage and couriers
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|13,983
33,116
-
1,023
507
88
4,592
77,911
2,719
613
3,332
224,600
224,600
-
(27,688)
(27,688)
-
(27,688)
6,637
(21,051)|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,654,753
1,654,753|13,983
33,116
-
1,023
507
88
4,592
77,911
2,719
613
3,332
224,600
224,600
-
(27,688)
(27,688)
-
(27,688)
1,661,390
1,633,702|10,694
31,622
34
1,113
518
131
4,069| |---|---|---|---|---| |||||73,300| |||||2,554
1,809| |||||4,363| |||||| |||||207,994| |||||207,994
-| |||||(45,496)| |||||(45,496)
-| |||||(45,496)| |||||1,706,886| |||||1,661,390| Page 20