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2022-03-31-accounts

Charity registration number: 1073029 Company registration number: 3422216

CELF O GWMPAS

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CELF O GWMPAS

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

INDEX
Page
1 - 3 Report of the Trustees
4 Independent Examiner’s Report
5 Statement of Financial Activities
(including Income and Expenditure Account)
6 Balance Sheet
7 - 13 Notes to the Financial Statements

CELF O GWMPAS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees (who are also the Directors for the purpose of Company Law) present their report, together with the Financial Statements of the Charity for the year ended 31 March 2022.

Objectives and Activities

Objectives of the charity as stated in the constitution are to promote the education of the public in Powys in the Arts, as participants, spectators and audience. In pursuit of these objectives the charity will have particular regard for the needs of those with a disability or long-term illness.

Activities and Performance

As COVID restrictions began to ease, and with business support grants, the charity was able to resume some activities and to welcome back other users of Centre Celf, thereby generating independent income although this did not match pre-pandemic levels during the financial year.

The charity delivered on some of its stated aims during the financial year, including recruitment of a Project Development Officer to take forward the Meanwhile Spaces project, opening the Stwdio in the Beaufort gallery as a workspace for artists, with two artists taking up tenancy, and creation of the Hygeia frieze, a series of seven panels as an art installation in Llandrindod Wells.

Members of the public engaged with the two-day “Look Up Llandrindod” project, funded by the National Lottery Heritage Fund which cumulated in an exhibition, with restricted entry, at Centre Celf in November.

Further engagement with the community was achieved through the four-day “trailer art” project during the school summer holidays, which explored a variety of art forms accessible to all ages and abilities.

A Summer of Fun funding enabled a course of Beginners and Improvers art classes for young people up to the age of 25, extended for a further two weeks due to demand, and a Saturday Art Club for children and young people was launched early in the Spring using Winter of Wellbeing funding.

Art workshops for learning-disabled adult participants resumed, with reduced numbers and social distancing, while art boxes continued to be supplied to those participants unable to attend in person.

There were changes on the trustee board, which continues to provide a range of skills and experience to support the future development of the charity, and the charity seeks additional trustees in order to carry out the aims and objectives of its business plan.

Financial Review

As expected, the pandemic has had a significant impact on the performance of the charity. Total income in the year was £76,319 compared to £129,174 in 2021, representing a 41% decrease. Expenditure also increased in the year to £86,511 compared to £82,639 in 2021.

Net expenditure for the year was £10,192 compared to net income of £46,535 for the previous year. The net movement in funds were net expenditure for restricted funds of £311 (2021 – net income £2,493) and net expenditure for unrestricted funds of £9,881 (2021 – net income £44,042). A detailed breakdown of income and expenditure is provided in the notes to the financial statements.

Reserves Policy

Previously, Celf o Gwmpas was required to ensure that free monies are available in each financial year to meet any reasonable foreseeable contingency. The free reserves at 31 March 2022 were £19,959 (2021 - £29,806).

Investment Policy

In furtherance of its objects, and for no other purposes, the Company has the power to invest the monies of the Charity not immediately required for its purposes in or upon such investments, securities or property as may be thought fit, subject nevertheless to such conditions and such consents as may for the time being be imposed or required by law.

Plans for the Future

The charity will work towards achieving the aims stated in its business plan, revising and developing these in response to all relevant factors. In summary the plan includes:

1

CELF O GWMPAS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Legal and Administrative Information

Legal and Administrative Information
Charity Name: Celf O Gwmpas
Charity Registration Number 1073029
Company Registration Number: 3422216
Charity’s Address: Centre Celf
Tremont Road
Llandrindod Wells
Powys
LD1 5EB
The Trustees during the year were: Paul Jays (Chairperson)
Marjorie Corbett (resigned 23 February 2022)
Anne Evans
Dr Penelope Foreman (resigned 28 November 2021)
Graham Haslock
Louise Cartledge (appointed 11 January 2022)
Josie Ewing (appointed 22 February 2022)
Bankers: HSBC plc
Middleton Street
Llandrindod Wells
Powys
LD1 5EU
Independent Examiner: A C Jones of Andrew Jones & Co
Chartered Accountants
The Old Surgery
Spa Road
Llandrindod Wells
Powys
LD1 5EY

Structure, Governance and Management:

Governing Document

Celf O Gwmpas is a registered charity and a company limited by guarantee. The maximum liability of each member is limited to £1. The Charity is governed by its Memorandum and Articles of Association.

Recruitment, Appointment of Trustees

The trustees are recruited openly through advertisement in the Charity’s newsletter and through personal contact. Their names are put forward and submitted foe election at the company’s Annual General Meeting. The trustees can co-opt further members to the board of trustees, co-opted members must submit for election at the next Annual General Meeting.

Induction of Trustees

Newly appointed Trustees receive induction from the Chairperson or other trustees as appropriate. Trustees participate in a programme of trustee training and development.

Organisational Structure

The trustees are responsible for the safeguarding the assets of the charity and are responsible for making decisions which relate to any major or capital expenditure and any matters of governance in order to safeguard both the professional and ethical integrity of the charity as well as its intellectual and material assets.

Decisions regarding the day to day management of the charity, including the management and supervision of staff is the rightful responsibility of the Chief Executive Director, who is directly accountable to the trustees.

Related Parties

The charity co-operates and liaises with a number of other services, local charities and social services departments on behalf of clients. Where one of the trustees holds the position of trustee/director of another charity they may be involved in discussions regarding that other charity but not in the ultimate decision-making process.

Risk Review

The Trustees have conducted their own review of the major risks to which the Charity is exposed, and systems have been established to mitigate those risks. These procedures are periodically reviewed to ensure they still meet the needs of the Charity.

2

CELF O GWMPAS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, the financial position of the charity, and which enable them to both ascertain the financial position of the charity and ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities issued in March 2005.

Approved by the Trustees on 19 December 2022 and signed on their behalf by:

P Jays Chairman

3

CELF O GWMPAS

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CELF O GWMPAS

I report on the accounts of the Charitable Company for the year ended 31 March 2022, which are set out on pages 5 to 13.

Respective Responsibilities of Trustees and Examiner

The Charity’s Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts be reached.

A C Jones BSc (Econ) FCA Andrew Jones & Co Chartered Accountants The Old surgery Spa Road Llandrindod Wells Powys LD1 5EY

19 December 2022

4

CELF O GWMPAS

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
INCOME
Donations and Subscriptions
Charitable Activities
Other Trading Activities
Other Income
TOTAL INCOME
2
EXPENDITURE
Charitable Activities
TOTAL EXPENDITURE
3
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers Between Funds
5
NET INCOME/(EXPENDITURE) AND NET
MOVEMENT IN FUNDS FOR THE YEAR
Total Funds Brought Forward
Total Funds Carried Forward
Unrestricted
Funds
£
1,102
105
23,884
3
25,094
37,699
37,699
(12,605)
2,724
(9,881)
76,873
66,992
Restricted
Funds
£
-
51,225
-
-
51,225
48,812
48,812
2,413
(2,724)
(311)
21,709
21,398
Total
Total
Funds
Funds
Year Ended
Year Ended
31/03/2022
31/03/2021
£
£
1,102
2,102
51,330
113,002
23,884
10,495
3
3,575
76,319
129,174
86,511
82,639
86,511
82,639
(10,192)
46,535
-
-
(10,192)
46,535
98,582
52,047
88,390
98,582

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

The notes on pages 7 to 13 form an integral part of these Financial Statements.

5

CELF O GWMPAS

BALANCE SHEET AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible Assets
6
CURRENT ASSETS
Debtors
8
Cash at Bank and In Hand
LIABILITIES
Creditors falling due within one year
9
NET CURRENT ASSETS
NET ASSETS
12
THE FUNDS OF THE CHARITY
Unrestricted Income Funds:
General Funds
10
Restricted Funds
TOTAL FUNDS
12
£
£
£
£
51,818
48,087
51,818
48,087
20,629
22,745
25,548
35,754
46,177
58,499
(9,605)
(8,004)
36,572
50,495
88,390
98,582
66,992
76,873
66,992
76,873
21,398
21,709
88,390
98,582
2022
2021
66,992

For the year in question, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the accounts.

Approved by the Trustees on 19 December 2022 and signed on their behalf by:

Paul Jays Chairman

Company registration No. 3422216

The notes on pages 7 to 13 form an integral part of these Financial Statements

6

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006. The charity is not required to prepare a Statement of Cash Flows. The charity constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Exemption from Preparing a Cash Flow Statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements .

Preparation of Accounts on a Going Concern Basis

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

General Funds

These funds are available for the general purpose of the charity, to be use in the accordance with the charitable objects at the discretion of the trustees.

Restricted funds

These are funds that can only be used for a particular restricted purpose within the objects of the charity. Restrictions arise when a specific donor or when the funds are raised for a particular purpose

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.

The charity is fortunate in the level of support it receives from volunteers, without which considerable expense would be incurred. It is not thought meaningful or practicable to put a monetary value on this support, but the trustees are extremely grateful to those who provide it.

Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Charitable activities

This includes all expenditure directly related to the aims of the charity.

Governance costs

These costs include the costs of governance arrangements, which relate to the general running of the charity as opposed to the direct management functions inherent in generating funds, service delivery and programme of project work. These include such items as external Independent Examination, legal advice for trustees and the salary cost for time spent on dealing with constitutional and statutory requirements.

Expenditure by the charity in the year has been split between Unrestricted Funds and Restricted Funds and analysed between charitable activities, governance costs and the cost of generating funds.

Pensions

The charity operates a defined contribution scheme for its employees. The assets of this scheme are held separately from those of the charity, being invested with insurance companies. Pension costs charged in the Statement of Financial Activities disclosed in note 4 represent contributions payable by the charity in the year.

7

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

ACCOUNTING POLICIES (CONTINUED)

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided so as to write off the cost of an asset over its useful economic life, which is considered to be 4 years on a straight line basis of 25%.

Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Basic financial liabilities

Liabilities are recognised in the Statement of Financial Activities as they become payable.

Debtor

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 discount due.

Creditor and provisions

Creditor 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 at 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 discount due.

8

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2 INCOME

INCOME
Donations and Subscriptions:
Donations
Income from Charitable Activities:
Grants Receivable
Workshop Fees
Other Trading Activities:
Fund-raising Income
Rent Receivable and Room Hire
Art Activities and Services
Artwork Sales
Other Income:
Sundry Income
Interest Received
Refund of Bank Charges
TOTAL INCOME
GRANTS
Grants received in the year were as under:
Powys County Council
Arts Council Wales
PAVO
Tesco
Heritage Lottery
Moondance
Llysdinham Trust
HMRC CJRS
Arnold Clark Autoparts
Postcode Community Trust
Co-op
Unrestricted
Funds
£
1,102
1,102
-
105
105
266
18,405
1,356
3,857
23,884
-
3
-
3
25,094
Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
51,225
-
51,225
-
-
-
-
-
-
-
-
-
51,225
Restricted
Funds
£
12,244
24,470
-
-
-
-
-
-
1,000
9,869
3,642
51,225
Total Funds
Total Funds
Year Ended
Year Ended
31/03/2022
31/03/2021
£
£
1,102
2,102
1,102
2,102
51,225
53,954
105
-
51,330
53,954
266
277
18,405
10,218
1,356
-
3,857
-
23,884
10,495
-
320
3
9
-
3,246
3
3,575
76,319
70,126
Year Ended
Year Ended
31/03/2022
31/03/2021
£
£
12,244
62,576
24,470
29,445
-
1,749
-
500
-
6,800
-
4,000
-
2,851
-
5,081
1,000
-
9,869
-
3,642
-
51,225
113,002

9

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3 EXPENDITURE

EXPENDITURE
Charitable Activities:
Costs Directly Allocated to Activities:
Workshop Materials
Wages and Salaries
Staff Pension Costs
Staff Training
Cleaner
Staff Expenses
Artist and Tutor Expenses
Commission on Artwork Sales
Volunteer Expenses
Rent Payable
Water Rates
Insurance
Light and Heat
Cleaning Materials
Repairs and Garden Maintenance
Beaufort Flat and Gallery Expenses
Printing, Postage and Stationery
Advertising and Website Fees
Telephone
Computer and Software Costs
Legal and Professional Fees
Payroll Fees
Bank Charges
Bad Debts
Environmental Waste Disposal
General Expenses
Subscriptions and Licences
Depreciation
Interest on Overdue PAYE
Governance Costs (See below)
Analysis of Governance Costs
Wages and Salaries
Staff Pension Costs
Printing, Postage and Stationery
Telephone
Bookkeeping Fees
Accountancy
Independent Examiner’s Fee
Unrestricted
Funds
£
137
19,409
1,189
20
1,078
34
264
2,633
-
100
357
476
3,975
161
1,543
-
358
95
1,192
213
417
550
57
-
30
37
198
34
-
3,142
37,699
869
-
40
133
240
1,560
300
3,142
Restricted
Funds
£
1,893
25,346
-
-
814
77
9,151
-
130
-
94
3,049
103
7
3,350
-
599
8
415
76
641
65
-
-
66
17
-
1,781
-
1,130
48,812
1,017
-
67
46
-
-
-
1,130
Total Funds
Total Funds
Year Ended
Year Ended
31/03/2022
31/03/2021
£
£
2,030
3,373
44,755
43,846
1,189
947
20
3,824
1,892
1,100
111
240
9,415
5,981
2,633
-
130
730
100
100
451
209
3,525
3,191
4,078
3,303
168
246
4,893
4,746
-
509
957
1,174
103
241
1,607
1,423
289
245
1,058
1,397
615
-
57
131
-
843
96
111
54
125
198
-
1,815
427
-
186
4,272
3,991
86,511
82,639
1,886
1,776
-
56
107
131
179
158
240
-
1,560
1,570
300
300
4,272
3,991

10

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4 STAFF COSTS

There was an average of 4 employees including part-time (2021 - 3) during the year, whose costs were as under:

Salaries
Staff Pension Costs
5
TANGIBLE FIXED ASSETS
Cost or Revaluation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
At 31 March 2022
Carrying Amount
At 31 March 2022
At 31 March 2021
6
DEBTORS
Accrued Income
Other Debtors
Prepayments
7
CREDITORS: Amounts falling due within one year
Creditors
Accruals
Tax and Social Security
Building
£
47,000
-
47,000
-
-
-
47,000
47,000
Fixtures,
Fitting and
Equipment
£
15,588
5,546
21,134
14,501
1,815
16,316
4,818
1,087
2022
2021
£
£
46,641
45,622
1,189
1,003
47,830
46,625
Gallery
Equipment
Total
£
£
1,584
64,172
-
5,546
1,584
69,718
1,584
16,085
-
1,815
1,584
17,900
-
51,818
-
48,087
2022
2021
£
£
17,504
16,811
2,899
2,504
226
3,430
20,629
22,745
2022
2021
£
£
5,767
6,204
2,100
1,800
1,738
-
9,605
8,004

11

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8
TRANSFERS BETWEEN FUNDS
The transfer between funds in the year are:
Transfer of costs from Unrestricted Funds to Restricted Funds
Transfer of costs from Restricted Funds to Unrestricted Funds
Unrestricted
Restricted
Funds
Funds
£
£
3,026
(3,026)
(302)
302
2,724
(2,724)
9
UNRESTRICTED FUNDS
Unrestricted Funds:
General Funds
Stwdio Celf O Gwmpas
Total Unrestricted Funds
At
01/04/2021
£
76,873
-
76,873
Income
£
22,624
2,470
25,094
Expenditure
£
(36,902)
(797)
(37,699)
At
Transfers
31/03/2022
£
£
2,724
65,319
-
1,673
2,724
66,992

10 RESTRICTED FUNDS

RESTRICTED FUNDS
Restricted Income Funds:
Arts Council of Wales - Training
Tesco
BSW Sawmill
Art Boxes
Look Up Llandrindod
PAVO - Well Being
Powys County Council - Walkway
ACW - Covid 1
ACW - Covid 2
Summer Trailer
Summer of Fun
Animation
Covid Recovery
Postcode Community Trust
Winter of Wellbeing
ACW - Covid 3
Restricted Capital Funds:
Arts Council of Wales
Tesco
PAVO
Arts Council of Wales - Covid 1
Powys County Coucil
Arts Council of Wales - Covid 2
Total Restricted Funds
At
01/04/2021
£
5,713
813
500
5,708
3,718
234
4,003
-
-
-
-
-
-
-
-
20,689
68
254
698
-
-
-
1,020
21,709
Incoming
Resources
£
-
-
-
3,642
-
-
-
1,404
7,855
1,000
2,300
-
6,095
9,869
3,849
12,877
48,891
-
-
-
-
-
2,334
2,334
51,225
Outoing
Resources
£
(5,591)
-
-
(74)
(3,962)
(189)
(2,947)
(1,087)
(5,197)
(1,058)
(2,300)
(566)
(6,095)
(1,273)
(3,815)
(12,877)
(47,031)
(34)
(127)
(233)
(562)
(241)
(584)
(1,781)
(48,812)
At
Transfers
31/03/2022
£
£
-
122
-
813
-
500
(4,979)
4,297
244
-
(45)
-
(1,056)
-
(317)
-
(2,658)
-
58
-
-
-
2,851
2,285
-
-
-
8,596
(34)
-
-
-
(5,936)
16,613
-
34
-
127
-
465
2,248
1,686
964
723
-
1,750
3,212
4,785
(2,724)
21,398

12

CELF O GWMPAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

The purposes of Restricted Income Funds are:

Arts Council of Wales Training – funding for training.

Tesco - funding for exterior improvements.

BSW Sawmill - funding to provide art workshop for people with dementia

Art Boxes - Funding to assemble art boxes for care homes.

Arts Council of Wales Covid 1 - funding for core costs during pandemic.

Arts Council of Wales Covid 2 - funding for core costs during pandemic.

Look Up Llandrindod - funding for art workshops and postcards based on Llandrindod Wells architecture. PAVO Well Being - funding to provide outdoor work area during pandemic.

Walkway Project - funding for creation of an installation for Llandrindod Wells walkway.

Summer Trailer - funding for trailer art at joint event with HAF Llandrindod.

Summer of Fun - funding for beginners drawing classes for young people.

Animation - funding for animation, print and paint workshops for participants with learning difficulties. Powys County Council Covid Recovery - funding for core costs post pandemic.

Postcode Community Trust - funding for project and core costs post pandemic. Winter of Wellbeing - funding for new Saturday art club for children and families. Arts Council of Wales Covid 3 - funding for salary and core costs post pandemic.

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Restricted Funds
Unrestricted Funds
Tangible
Fixed
Assets
£
47,033
4,785
51,818
Net
Current
Assets
Total
£
£
19,959
66,992
16,613
21,398
36,572
88,390

12 TRUSTEES REMUNERATION AND EXPENSES

No remuneration directly or indirectly out of the funds of the Charity was paid or payable in the year to any Trustee or to any person or persons known to be connected with any of them (2021 - £Nil).

No expenses were paid to Trustees in the year ended 31 March 2022 (2021 – £Nil).

13 TAXATION

The company is registered as a charity and is therefore not liable to Corporation Tax.

13