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