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2022-09-30-accounts

Page
Legal and administrative information
Board ofTrustees
report
2-4
Independent
Examiner's
report
Statement
offinancial
activities
Balance Sheet
Notes to the accounts 8-17

Unrestricted Restdcted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
Notes F E
Income and endowments from:
Donations
and legacies
2 70 109 3,000 73,109 76,737
Charitable
activities
14,056 14,056 1,561
Investment
income
79 79 42
Other income 4,000 4,000 25,157
Total income and endowments 88,244 3,000 91,244 103,497
Expenditure
on:
Raising funds 75 75
Charitable
activities
65,130 3,000 88,130 106,556
Total expenditure 85,205 3,000 88,205 106,652
Net income/(expenditure) forthe year 3,039 3,039 (3,155)
Revaluation
ofheritage assets
391,834 391,834
Transfers
between
funds
Net Movement
in
funds 394,873 394,873 (3,155)
Reconciliation
of
funds:
Total funds brought forward at 1 October 2021 145,920 46,385 192,305 195„460
Total funds carried forward at 30September 2022 540,793 46,385 587,178 192,305

2022 2021
Notes E E
Fixed assets
Tangible assets 2,964 3,953
Heritage assets 425,000 33,166
Investments 1 1
427,965 37,120
Current assets
Stocks 750 750
Debtors 10 6,015 2,061
Cash at bank in hand 167447 160115
174,212 162,926
Current
liabilities
Creditors: Amounts falling due within
one year 11 ~14999 7741
Net current assets 159213 155 185
Net assets 587,178 192,305
Funds 12
Restricted —Museum Development Fund 46385 46385
Unrestricted —General 515,793 120,920
Unrestricted —Designated Museum Development 25000 25000
587,178 192,305

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
Voluntary income
Donations 54,979 54,978 47,310
Donations from subsidiary company 8,740 8,740 8,900
Grants 740 3,000 3,740 18,555
Friends Association contributions 500 500 1,632
Gift aid 5 150 5150 340
70,109 3,000 73,109 76,737

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021f 2021f 2022f 2021
F
Admissions 14,056 14,056 1,561

Unrestricted Total Total
Funds Funds Funds
2022f 2022f 2021f
Deposit bank interest 79 79 42

Other income Unrestricted Total Total
Funds Funds Funds
2022 2022 2021
K E E
Covid 19Grant 4,000 4,000 25,157
Total expenditure
Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
E E E E
Costs ofgenerating funds:
Shop expenditure 75 75 96
Charitable
activities:
Utilities, Security services, Phone and broad band 3,858 3,858 3,575
Insurance 5,013 5,013 3,315
Advertising
and
subscriptions 3,796 3,000 6,796 877
Covid 19expenses 36
Boat shed costs 4,229 4,229 1,778
Rent and service charge 53,489 53,489 45,007
General
management
costs 3,877 3,877 501
IT, Computers and website 1,351 1,351 8,398
Depreciation 989 989 1,316
Project costs:
Boat Restoration 649 649 371
Gallery expenses 2,693 2,693 37,602
25s Anniversary costs 2,112
UF50 Event 2,030 2,030
Governance:
Accountancy
- Independent
examination 3156 3156 1 668
85,205 3,000 88,205 106,652

7. Tangible fixed assets
Land and Plant and
Buildings Equipment Total
E
Cost
At 1 October 2021 59,010 39,978 98,988
Additions
At 30September 2022 59,010 39,978 98,988
Depreciation
At 1 October 2021 59,010 36,025 95,035
Charge for the year 989 989
At 30September 2022 59,010 37,014 96,024
Net book value at 30September 2022 2,964 2,964
Net book value at 30September 2021 3,953 3,953

Market Value Totalf
At 30September 2021 33,166
Revaluation 391834
At 30September 2022 425,000
Net book value
At 30September 2021 33,166
Revaluation 391834
At 30September 2022 425,000

9. Investments Investments
2022 2021
E E
Investment in subsidiary company
Summary profit and loss account Classic Boat Restorations Ltd
2022 2021
E E
Turnover 12,856 12,537
Cost ofsales and administrative expenses (4~116 ~3637
Operating profit 8,740 8,900
Distribution made in year to Classic Boat Centre Trust ~8740 ~8900)
Retained
in the subsidiary
The assets and liabilities ofthe subsidiary were:
Current assets 601 601
Creditors: amounts falling due within one year (6600 (600)
Total assets less current liabilities
Aggregate share capital and reserves
'IO. Debtors
2022
E
2021f
Other debtors 6015 2 061
6,015 2,061
11. Creditors: Amounts
falling due within one year
2022 2021
E
Amounts
owed to
group undertakings 400 601
Service charge and other payables 13,599 6,140
Other creditors 1 000 1 000
14,999 7,741

Movement in fun ds - Current year
At At
1October Incoming Outgoing 30September
2021
E
resources
E
resources
6
Revaluation
f
2022
E
General fund 120,920 88,244 (85,205) 391,834 515,793
Designated Museum Development
Fund 25,000 25,000
Restdcted funds
Re-opening marketing grant 3,000 (3,000)
Museum
Development
fund 46 385 46385
Total Restricted Funds 46,385 46,385
Total funds 192,305 91,244 (88,205) 391,834 587,178

Movement in funds - Comparative year
At At
1 October Incoming Outgoing 30September
2020 resources resources Transfers 2021
E E E F
General fund 136,025 84,941 (75,046) (25,000) 120,920
Designated Museum Development
Fund 25,000 25,000
Restricted funds
Collections at risk 482 1,000 (1,482)
Herepath
Shenton Trust
5,732 (5,732)
Museum
Development
fund 46,385 46,385
Fidelity Foundation 6,836 6,836
East Cowes Town Council Hover 1,000 (1,000)
LTHLF 9,900 (9,900)
SEMDP 6656 ~6656
Total Restricted Funds 59,435 18,556 (31,606) 46,385
Total funds 195,460 103,497 (106,652) 192,305

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2022
F
2022 2022f 2021
E
2021
6
2021f
Fixed assets 427,965 427,965 37,120 37,120
Stock 750 750 750 750
Debtors 6,015 6,015 2,061 2,061
Cash at bank and in hand 121,062 46,385 167,447 113,730 46,385 160,115
Creditors and accruals ~14999 ~14999 ~7741) ~7741)
540,793 46,385 587,178 145,920 46,385 192,305
14. Financial Assets and Liabilities
2022 2021
6 E
Financial assets comprise debtors and cash and bank balances 174,212 162,176
Financial liabilities comprise creditors and accruals 14999 ~7741)
159,213 154,435

The Trust has ongoing commitments
in respect ofservice c
harges as part ofthe gallery lease payable
by
instalments.
2022 2021
E F
Under one year 6,026 6,026
Between one and five years 24,104 24,104
After five years 17576 23602
47,706 53,732

16.
Comparative
statement offinancial activities
16.
Comparative
statement offinancial activities
16.
Comparative
statement offinancial activities
Unrestriced Restricted Total Total
Funds Funds Funds Funds
Income and endowments from: 2021
6
2021f 2021
E
2020
E
Voluntary
income
48,842 18,556 67,398 60,705
Activities for generating funds 10,900 10,900 15,834
Investment
income
42 305
Other income 25 157 25 157 25000
Total income and endowments 84,941 18,556 103,497 101,844
Expenditure
on:
Costs ofraising funds 96 96 86
Costs ofactivities charitable activities 74,950 31,606 106,556 62,004
Total expenditure 75,046 31,606 106,652 62,090
Net income/(expenditure) forthe year 9,895 (13,050) (3,155) 39,754
Transfers between
funds
Net Movement
in funds
9,895 (13,050) (3,155) 39,754
Reconciliation
offunds:
Total funds brought
forward
as at 1 October 2020 136,025 59,435 195,460 155,706
Total funds canied forward at 30September 2021 145,920 46,385 192,305 195,460