2022-03-31-accounts - Berkeley Castle Charitable Trust

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	`Page`
`Legalandadministrativeinformation`	`1`
`Reportofthetrustees`	`2-6`
`Independentexaminer'sreport`	`7`
`Statementoffinancialactivities`	`8`
`Balancesheet`	`9`
`Statementofcashflows`	`10`
`Notestothefinancialstatements`	`11-20`

`Charityname:`	`BerkeleyCastleCharitableTrust`
`Trustees:`	`CharlesWyld`
	`HenryBerkeley`
	`ReginaldHeyworth`
	`PatrickDownes`
`Castledirector:`	`CharlesBerkeley`
`Independentexaminers:`	`SafferyChampnessLLP`
	`StCatherine'sCourt`
	`BerkeleyPlace`
	`Clifton`
	`Bristol`
	`BS81BQ`
`Bankers:`	`NationalWestminsterBank`
	`POBox1369`
	`16ThePlain`
	`Thornbury`
	`Bristol`
	`BS352BF`
`Solicitors:`	`BurgesSalmon`
	`OneGlassWharf`
	`Bristol`
	`BS20ZX`
`Investmentmanagers:`	`ClosePrivateAssetManagement`
	`8thFloor,10ExchangeSquare`
	`PrimroseStreet`
	`London`
	`EC2A2BY`
`Registrationno:`	`1061062`
`Principaloffice:`	`TheBerkeleyCastleEstateOffice`
	`BerkeleyCastle`
	`Berkeley`
	`Gloucestershire`
	`GL139BQ`

`—_—`
	`Notes`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
`Incomefrom`
`Donationsandlegacies`	`3`	`32,466`	`45,243`	`32,466`	`45,243`
`Charitableactivities`	`4`	`258,806`	`125,296`	`300,679`	`136,962`
`Othertradingactivities`	`2`	`420,296`	`174,292`	`-`	`-`
`Investments`	`5`	`8,566`	`8,899`	`8,549`	`8,807`
`Governmentgrantincome`	`2`	`15,053`	`97,667`	`11,172`	`68,419`
`Total`		`735,187`	`451,397`	`352,866`	`259,431`
`Expenditureon`
`Raisingfunds`	`6`	`2,280`	`2,495`	`2,280`	`2,495`
`Charitableactivities`	`7`	`830,825`	`649,400`	`518,202`	`439,406`
`Total`		`833,105`	`651,895`	`520,482`	`441,901`
`Netoutgoingresourcesfortheyearbeforegainson`		`(97,918)`	`(200,498)`	`(167,616)`	`(182,470)`
`investments`
`Gainsoninvestmentassets`		`12,881`	`112,893`	`12,881`	`112,893`
`Netmovementinfunds`		`(85,037)`	`(87,605)`	`(154,735)`	`(69,577)`
`Fundbalancesbroughtforward`		`587,170`	`674,775`	`605,146`	`674,723`
`Fundbalancescarriedforward`	`15`	`502,133` `587,170` `450,411` `ee`			`605,146` `e—`

	`Notes`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
`Fixedassets`
`Tangibleassets`	`10`	`130,493`	`129,710`	`38,108`	`36,942`
`Equityinvestmentsingroupundertakings`	`11`	`-`	`-`	`20,051`	`20,051`
`Investmentsatmarketvalue`	`11`	`377,629`	`366,931`	`377,629`	`366,931`
		`508,122`	`496,641`	`435,788`	`423,924`
`Currentassets`
`Stock`		`34,704`	`27,024`	`6,865`	`3,279`
`Debtors`	`12`	`64,870`	`65,227`	`72,002`	`159,585`
`Cashatbankandinhand`		`632,602`	`297,537`	`524,033`	`151,145`
`Creditors:amountsfallingduewithinoneyear`	`13`	`(711,070)`	`(248,809)`	`(588,277)`	`(132,787)`
`Netcurrentassets`		`21,106`	`140,979`	`14,623`	`181,222`
`Totalassetslesscurrentliabilities`		`529,228`	`637,620`	`450,411`	`605,146`
`Creditors:amountsfallingdueaftermorethan`
`oneyear`	`14`	`(13,750)`	`(50,450)`	`-`	`-`
`Provisionsforliabilities`		`(13,345)`	`-`	`-`	`-`
`Netassets`	`15`	`502,133`	`587,170`	`450,411`	`605,146`
`Fundsofthecharity`
`Unrestrictedfunds- Charity`	`15`	`450,411`	`605,146`	`450,411`	`605,146`
`Unrestrictedfunds- non-charitabletradingfunds`		`51,722`	`(17,976)`	`-`	`-`
`Totalfunds`		`502,133`	`587,170`	`450,411`	`605,146`

		`2022`	`2021`
`CashGeneratedfromoperatingactivities` `Netcashprovidedbyoperatingactivities` `Corporationtaxpaid`		`366,320` `(20,809)`	`(96,513)` `(567)`
`Netcashprovidedbyoperatingactivitiesaftertaxation`		`345,511`	`(97,080)`
`Cashflowsfrominvestingactivities` `Dividends,interestandrentsfrominvestments` `Purchaseofproperty,plantandequipment` `Proceedsfromthesaleofinvestments` `Purchaseofinvestments` `Netcashprovidedby/(usedin)investingactivities`		`8,566` `(21,195)` `20,046` `(14,908)` `(7,491)`	`8,899` `(26,786)` `107,583` `(29,628)` `60,068`
`Changeincashandcashequivalentsinthereportingperiod`		`338,020`	`(37,012)`
`Cashandcashequivalentsatthebeginningofthereportingperiod`		`301,306`	`338,318`
`Cashandcashequivalentsattheendofthereportingperiod`		`639,326`	`301,306`
`Reconciliationofnetincome/{expenditure)tonetcashflowfrom`	`operatingactivities`
		`2022`	`2021`
		`£`	`£`
`Netexpenditureforthereportingperiod(asperthestatementof`	`financialactivities)`	`(85,037)`	`(87,605)`
`Adjustmentsfor:` `Currenttaxcharge` `Depreciationcharges` `Unrealisedgainsoninvestments` `Lossondisposaloffixedassets` `Dividends,interestandrentsfrominvestments` `(Increase)/decreaseinstock` `Increaseindebtors` `Increaseincreditors` `Netcashprovided by/(usedin)operatingactivities`		`30,002` `20,412` `(12,881)` `(8,566)` `(7,680)` `(15,734)` `445,804` `366,320`	`4,152` `20,580` `(112,893)` `2,490` `(8,899)` `3,874` `(695)` `82,483` `(96,513)`
`Analysisofnetdebt`
	`At1 April2021`	`Cashflows`	`At31March` `2022`
	`£`	`£`	`£`
`Cashatbankandinhand`	`297,537`	`335,065`	`632,602`
`Cashheldaspartofinvestments` `Total`	`3,769` `301,306`	`2,955` `338,020`	`6,724` `639,326`

`Profitandlossaccount`	`2022`	`2021`
	`£`	`£`
`Turnover`	`420,296`	`174,292`
`Costofsalesandadministrativeexpenses`	`(324,404)`	`(217,508)`
`Governmentgrantincome`	`3,881`	`29,248`
`Interestreceivable`	`17`	`92`
`Interestpayable`	`(90)`
`Netprofit`	`99,700`	`(13,876)`
`Taxation`	`(30,002)`	`(4,152)`
`Retainedinsubsidiary`	`69,698`	`(18,028)`
`Fixedassets`	`92,385`	`92,768`
`Currentassets`	`139,341`	`212,117`
`Currentliabilities`	`(132,858)`	`(252,360)`
`Noncurrentliabilities`	`(27,095)`	`(50,450)`
`Netassets`	`71,773`	`2,075`

`3`	`Donationsandlegacies`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`f`	`£`	`£`	`£`
	`Taxreclaimongiftaiddonation`	`32,306`	`34,624`	`32,306`	`34,624`
	`Donations`	`160`	`10,619`	`160`	`10,619`
		`32,466`	`45,243`	`32,466`	`45,243`
`4`	`Incomefromcharitableactivities`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Admissions`	`219,530`	`97,325`	`219,530`	`97,325`
	`Guide books`	`4,921`	`2,055`	`4,921`	`2,055`
	`Guidedtours`	`3,660`	`-`	`3,660`	`-`
	`Rentalincome`	`25,944`	`25,919`	`31,524`	`31,499`
	`Feesforuseofcastle`	`-`	`-`	`36,293`	`6,086`
	`Commisionsandotherincome`	`4,751`	`-`	`4,751`	`-`
		`258,806`	`125,299`	`300,679`	`136,965`
`5`	`Investmentincome`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Incomefromquotedsecurities`	`8,535`	`8,787`	`8,535`	`8,787`
	`Bankinterest`	`31`	`112`	`14`	`20`
		`8,566`	`8,899`	`8,549`	`8,807`
`6`	`Expenditureonraisingfunds`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Investmentmanagers’fee`	`2,280`	`2,495`	`2,280`	`2,495`
		`2,280`	`2,495`	`2,280`	`2,495`

`7`	`Expenditureoncharitableactivities`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Castleshop`	`12,575`	`3,041`	`-`	`-`
	`Tearoom`	`2,251`	`3,343`	`-`	`-`
	`Gardensandbutterflyhouse`	`18,624`	`19,451`	`18,624`	`15,618`
	`WeddingAccommodation`	`79,316`	`40,125`	`-`	`-`
	`Filmingexpenses`	`2,600`	`2,760`	`-`	`-`
	`Heatingandlighting`	`37,007`	`23,352`	`36,491`	`22,469`
	`Wagesandpensions`	`314,564`	`325,815`	`216,466`	`220,095`
	`Repairsandmaintenance`	`85,264`	`72,364`	`80,236`	`67,408`
	`Barcosts`	`13,749`	`2,668`	`-`	`-`
	`Rentandrates`	`6,376`	`6,891`	`6,376`	`6,891`
	`Equipmenthire`	`2,468`	`-`	`-`	`-`
	`Marketingcosts(incl.website)`	`44,595`	`18,982`	`34,926`	`9,912`
	`Eventsexpenses`	`38,411`	`7,983`	`20,675`	`6,343`
	`Guidebooks`	`1,914`	`846`	`1,914`	`846`
	`Officecosts`	`19,454`	`16,008`	`12,160`	`9,148`
	`Professionalfees`	`9,881`	`4,838`	`9,881`	`4,838`
	`Insurance`	`49,749`	`55,039`	`47,569`	`53,196`
	`Bankchargesandinterest`	`8,281`	`4,080`	`8,105`	`4,022`
	`Sundry`	`15,561`	`3,932`	`8,601`	`2,299`
	`Entertaining`	`3,412`	`-`	`2,186`	`-`
	`Corporationtax`	`30,002`	`4,152`	`-`	`-`
	`Lossondisposalofassets`	`-`	`2,490`	`-`	`1,785`
	`Depreciationcharge`	`20,412`	`20,580`	`6,448`	`8,076`
	`Governancecosts(Note8)`	`14,359`	`10,660`	`7,544`	`6,460`
		`830,825`	`649,400`	`518,202`	`439,406`
`8`	`Governancecosts`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Independentexaminersfees`	`1,700`	`1,500`	`1,700`	`1,500`
	`Otherprofessionalfees`	`12,659`	`9,160`	`5,844`	`4,960`
		`14,359`	`10,660`	`7,544`	`6,460`

`Expenditure`
`Expenditurefortheyearisstatedafterchargingthefollowingamounts:`
`Employmentcosts:`	`2022`	`2021`
	`£`	`£`
`Wagesandsalaries`	`302,606`	`301,803`
`Socialsecuritycosts`	`5,011`	`17,649`
`Pension`	`6,947`	`4,904`
	`314,564`	`324,356`
`Analysisofwagesandsalaries:`
`Managementandofficesalaries`	`86,585`	`90,053`
`Caretaking/ security`	`53,353`	`52,701`
`Ticketoffice`	`-`	`-`
`Guides`	`25,664`	`22,971`
`Gardeners`	`25,479`	`24,312`
`Cleanersandmaintenance`	`25,385`	`30,058`
`Castleshop`	`6,592`	`23,704`
`Butterflyhouse` `Weddingsbusiness`	`27,629` `63,877`	`19,902` `60,655`
	`314,564`	`324,356`

`Fixedassets- group`
	`Castle`		`Castle`		`Garden`		`Office`			`Total`
	`chattels`		`contents`	`equipment`		`equipment`
	`and`	`land`	`fixturesand`
			`improvements`
			`£`
`Cost`
`At1 April2021`			`434,868`							`494,093`
`Additions`
`Disposals`
`At31March2022`	`De`		`CO` `——`							`513,658`
`Depreciation`
`At1 April2021`										`364,383`
`Provisionfortheperiod`
`Disposals` `At 31March2022`	`De`	`mn`	`IEE` `——A.` `fl` `———` `SEL`					`at` `Tha`	`FS`	`——Su.Atediet` `383,165`
`Netbookvalue`
`At31March2022`	`_——ee——re——` `—_—————e——r`		`eee` `_mmmemmmm`	`ee` `e——m———mee—`		`ee` `meee`				`130,493` `meee`
`At31March2021`			`—_—`	`ee`			`ee`			`ee`
`Fixedassets- charity`
	`Castle`		`Castle`	`Garden`			`Office`			`Total`
	`chattels`		`contents`	`equipment`		`equipment`
	`andland`		`fixturesand`
			`improvements`
			`£`
`Cost`
`At1 April2021` `Additions`	`10,263`		`205,178`							`264,403`
`Disposals`
`At31March2022`	`fl`		`—` `A` `205,178`	`—`		`nl`		`tthutii`
`Depreciation`
`At1 April2021`			`196,968`
`Provisionfortheperiod`			`1,873`
`Disposals` `At 31March2022`	`———————` `——` `———————` `ee` `198,841`			`——` `eee`	`es`	`——`	`ee`			`——` `——`
`Netbookvalue`
`At31March2022`	`_———e——`		`eee` `_eemm`	`=e`		`emer`				`e——————`
`At31March2021`	`—_—`		`——`

	`Thenetbookvalueat31March2022representsfixedassetsusedfor:-`
	`Directcharitablepurposes:`	`2022`	`2021`
		`£`	`£`
	`Castlechattels`	`10,263`	`10,263`
	`Gardenmachinesandequipment`	`16,306`	`13,013`
	`Equipmentandimprovements`	`98,722`	`100,978`
		`125,291`	`124,254`
	`Managementandadministrationofthecharity`	`5,202`	`5,456`
		`130,493`	`129,710`
`11`	`Fixedassetinvestments`	`2022`	`2021`
	`UKandoverseasequities:`	`£`	`£`
	`Marketvalueat1 April2021`	`363,162`	`328,224`
	`Acquisitionsatcost`	`14,908`	`29,628`
	`Disposalsatopeningbookvalueorcostfornewpurchases` `disposedofintheyear` `Unrealisedgainsonrevaluation` `Marketvalueat31March2022` `Cashbalance(heldbybrokers)` `Investmentundermanagement`	`(20,046)` `12,881` `370,905` `6,724` `377,629`	`(107,583)` `112,893` `363,162` `3,769` `366,931`
	`Historicalcostasat31March2022`
	`Securities`	`273,082`	`271,633`
	`Cash`	`6,724` `279,806`	`3,769` `275,402`


`UKequities,commoditiesandfixedinterestsecurities`	`92,956`	`93,972`
`Overseasequities`	`277,949`	`269,190`
	`370,905`	`363,162`

`12`	`Debtors`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Tradedebtors`	`4,818`	`22,940`	`2,718`	`50`
	`BerkeleyCastleEnterprisesLimited`	`-`	`-`	`10,065`	`136,338`
	`RIGBerkeleyWillTrust`	`22,373`	`16,043`	`22,373`	`16,043`
	`BerkeleyWillTrust`	`3,080`	`2,479`	`3,080`	`2,479`
	`VAT`	`10,241`	`2,738`	`10,241`	`2,738`
	`Deferredtaxasset`	`-`	`16,091`	`-`	`-`
	`Otherdebtors`	`24,358`	`4,936`	`23,525`	`1,937`
		`64,870`	`65,227`	`72,002`	`159,585`
`13`	`Creditors:amountsfallingduewithinoneyear`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Tradecreditors`	`45,149`	`15,725`	`35,965`	`3,085`
	`BerkeleySettlement`	`34,360`	`17,102`	`22,441`	`17,102`
	`Corporationtax`	`-`	`20,243`	`-`	`-`
	`PAYE/NationalInsurance`	`5,416`	`5,576`	`3,917`	`4,287`
	`VAT`	`5,002`	`20,025`	`-`	`-`
	`Deferredincome`	`508,683`	`817`	`508,683`	`817`
	`Pension`	`1,391`	`2,120`	`1,023`	`1,799`
	`Accruals`	`109,540`	`65,672`	`14,719`	`4,168`
	`Deposits`	`1,529`	`1,529`	`1,529`	`1,529`
	`BerkeleySettlementloan`	`-`	`100,000`	`-`	`100,000`
		`711,070`	`248,809`	`588,277`	`132,787`
`14`	`Creditors:amountsfallingdueafteroneyear`	`Group`	`Group`	`Charity`	`Charity`
		`2022`	`2021`	`2022`	`2021`
		`£`	`£`	`£`	`£`
	`Deferredincome`	`13,750`	`50,450`	`-`	`-`

`Analysisofcharitablefunds`
	`2022`	`2021`
	`£`	`£`
`Balanceasat1 April2021`	`605,146`	`674,723`
`Incomingresources`	`352,866`	`259,431`
`Resourcesexpended`	`(520,482)`	`(441,901)`
`Gainsandlosses`	`12,881`	`112,893`
`Balanceat31March2022`	`450,411`	`605,146`