WHIThINGTON CASTLE PRESERVATION TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Company No. 03688770 (England and Wal9$1 Registered Charity No. 1075248
WHIThINGTON CASTLE PRESERVATION TRUST COMPANY INFORMATION Dir9clors and Tru$199$ Mr Jonjo Evans Mrs Joy Duddell Miss Elizabeth Franks Mrs Georgina Groom Mrs Andrea Hamillon-Hill Mr Edward Hamilton-Hill Lady SLJsan Newborough Mr Peter Robinson Mr Troy Smith Mr David Thomasson Mrs Sarah Thurslield (Chairman) (Appointed 22 November 20221 (Appointed 6 July 20231 (Appointed 7 O¢lotEr 20221 (Appointed 22 November 20221 (Appointed 6 July 20231 S8¢rotsry Mrs Sarah Thurslield Company Numbgr 03688770 (England and Walesl Charily Numbgr 1075248 R8gi$19r8d Officg Whittington Castle Castle Street Whittington Oswestry Shropshire SY114DF Ind9P9ndgnl Examingr Mr Fl J Humphreys FCA James, Holyoak & Parker Limited 1 Knight's Court Archers Way Battlefield Enterprise Patk ShrewsbLJry Shropshire SY13GA
WHIThINGTON CASTLE PRESERVATION TRUST coENTs Pago Trustees. Flewrt Chairman's Report Independent Examiner's Fleport Slalemenl ol Financial A¢tivilies Balance Sheet Notes lo the Accounts
WHIThINGTON CASTLE PRESERVATION TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees, who are also directors ol the charity, present their report with the financial statements ol the charity lor the Year Ended 31 December 2022. The trLJStees have adopted the provisions ol the Charities SORP 2015 IFRS1021. Charity information Whittington Castle PreseNation Trust is a registered charity and private company limited by guaranlee with no issued share capital, incorporated in England and Wales. The registered office is Whitlinglon Castle Castle Street, Whittington, Oswestry, Shropshire, SY11 4DF. The registered company number 1$ 03688770 (England & Wales), and the registered Charity number is 1075248. Trust90$lDiroclor$ The directorsltrustees, who held ollice during the year and up lo the date ol signature ol the linan¢ial statements was as follows.. Mr Jonjo Evans Mrs Joy Duddell Mrs Davina Faitweather Miss JLJlietle Fox Miss Elizabeth Franks Mrs Georgina Groom Mrs Andrea Hamillon-Hill Mr Edward Hamillon-Hill Mr Paul Jones Lady SLJsan Newborough Mr Peter Robinson Mr Troy Smith Mr David Thomasson Mrs Sarah ThLJrslield Mrs Jessie Williams Hinds Rev Suzan Williams (Chairmanl (Appointed 22 November 20221 (Flesigned on 22 November 20221 (Flesigned 4 May 20231 (Appointed 6 July 20231 (Flesigned 22 November 20221 (Appointed 7 October 20221 (Appointed 22 November 20221 (Appointed 6 July 20231 (Appointed 22 November 20221 (Appointed 3 July 2022, resigned 4 May 20231 Govgrning docum9nl and charily objaclivg The charity is bound by ils governing document, a deed ol trust. The purpose ol the charity is to preserve and promote the use ol Whitlinglon Castle to the wider ¢ommunity. Statement of trustees. responsibilities The trLJStees (who are also directors ol Whittington Castle Preservation Trust lor the purposes ol company lawl are responsible lor preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom A¢¢ounling Standards Iunited Kingdom Generally A¢¢epled A¢¢ounling Pra¢ti¢el. Company law requires the trustees lo prepare financial statements lor each financial year, which give a true and lair view ol the state ol allairs ol the charitable ¢ompany and ol the incoming resources and application ol resoLJrces, inclLJding Ihe income and expenditure, ol Ihe charitable Company lor that period. In preparing these financial statements, the Iruslees are required to.. sele¢l suiiable accounting poli¢ies and then apply them ¢onsislenlly,' observe the methods and principles in the Charities SORP 2015 IFFIS 1021., make judgements and estimates that are reasonable and prudent., stale whether applicable UK AccoLJnting Standards have been followed, subje¢l to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable ¢ompany will Continue in operation.
WHIThINGTON CASTLE PRESERVATION TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The Iruslees are responsible lor keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position ol the charitable company and enable them lo ensLJre that the financial statements comply with the Companies Act 2006. They are also responsible lor safeguarding the assets ol the charitable company and hen¢e lor taking reasonable steps lor the prevention and dete¢lion ol fraud and other irregularities. In $0 lar as the Iruslees are aware.. there is no relevant a¢¢ounting information ol which the charitable company's independent examiner is unaware., and the Iruslees have taken all steps that they ought lo have taken lo make themselves aware ol any relevant accounting information and to establish that the independent examiner is aware ol that information. Approved by order ol the board ol trustees on 6 September 2023, and signed on ils behalf by.. Mr Jonjo Evans Trustee and Director
WHIThINGTON CASTLE PRESERVATION TRUST CHAIRMANS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 2022 was a smoother year at the Castle than 2021 with people getting used to living with the Covid situation. People are taking advantage ol what they have on their doorstep and increased numbers ol people from further afield has helped increase our turnover. Managing a small Charity with limited resources puls a greal strain on the trustee Board and l am extremely grateful to those who put in many hours ol work lo support our a¢livities. Heritage Lottery Fund Early 2022 broLJght the last ol the payments lor internal repairs and toilet works.. due lo complications and rapidly rising costs ol materials we have overspent on the build and used the surplLJS in the bid which was due to bolster reserves. Parish Council funds Thank YOLJ to Whittington Parish Council lor continuing to Contribute towards our grounds maintenance, and lor the collaborative funding we received with Whittington Together lo put on the Jubilee Celebrations, we're looking lOard lo teaming up again lor Coronation celebrations. kitchen@thecast19 kilchen@thecastle ¢onlinues lo go from strength lo strength with exciting, imaginative menus and specials helping to bring people back. We are doing our utmost lo buy local produ¢e, reduce our wasle and plaslic usage. We are looking into ways ol improving our re¢y¢ling, and opening seven days a week has helped reduce our food waste. Staff changes Our General Manager, Kimberley Powell, has settled into her role admirably and has built up a fantastic closeknit team. Kimberley has got to grips with the Castle as business model as well as having a clear understanding ol regLJlalion and procedLJres. Kimberley is very hands on, literary when the drains are blockedl and has no lear ol rolling her sleeves up when the pressure is on in the tearoom or al events. Kimberfy also understands the importance ol the Castle and the community relationship. At the end 012022 we had a strong chel and front ol house team in place. Our chel team members bring in-house bakery skills as well as flair and creativity all contributing lo lullilling our ambition ol kil¢hen@Ihe¢aslle being a destination ol ¢hoice. Customer feedback and repeat visitor numbers say il all. Volunteers VolLJnteers are the mainstay ol a small charity and in 2022 we secured several new members ol the team. New volunteers have brought renewed vigoLJr to activities, working alongside those much-valLJed volLJnteers who have given many years ol servi¢e to the Castle. 2022 was a busy year and everyone stepped up when needed. However, we ¢an always do with more. Spe¢ial thanks lo the gill shop ¢rew and to Linda and Liam lor their lanlasti¢ efforts in the grounds. A sad addition to the volunteer section ol my report is that earlier on this year 2023, Linda passed away. Linda was always a breath of fresh air and was one of the Castle's hardest working volunteers and fomer trLJStee. We all miss her terribly and our IhoLJghts are with John and their family. Trust99$ 2022 saw the sudden departure ol Davina. This was a shock lo the Board as she was one ol our most active trustees and suddenly left a gap hard to lill. New trustees and strategy Changes in the board in 2022 saw the joining ol a number ol new trustees, bringing specialist skills in marketing and the environment. Good govemance has been reinforced and strategic implementation plans now drive all criti¢al aspects ol the organisation.
WHIThINGTON CASTLE PRESERVATION TRUST CHAIRMANS. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2022 Eco Club Last year, one ol our young supporters - Linus came to us with the idea ol being an Eco Warrior lor the Castle. We thought this was a fantastic idea but why jLJSt slop al one Warrior? Liz Franks Itrusteel worked with Linus and his MLJM, Elaine, to spread the word to his friends al school and Cubs and in October we held our first Eco Warrior Club event where we planted hundreds ol crocus bulbs along the path to the Castle and on the moat bank. 11 was a great turn oul with children and parents getting their hands dirty. Since then, we have gone from strength to strength, meeting on the first Saturday ol every month and taking part in a range ol ecolriendly activities. We have picked lots ol litter., built a bug, hotel, made lat balls, ¢leared weeds around Ihe grounds. As the weather improves next year we will do pond dipping and planting a¢livilies. Halston Hall Time Team Project We enjoyed the excitement aroLJnd Time Team filming here at the Castle and at Halston and are looking lotward to seeing the finished programmes next Easler120231 thanks to the countless volunteers, the archaeologists, the school, the reenactors, the transport that made it happen, and lo Harriet and Rupert HaNey lor letting us dig holes in their field. There was a mLJch-needed post COVID buzz that weekend. Whittington 3D Projecl Due to time restraints, il will not be until later into next year120231 when we will bid to the lollery lor progression on the 3D project. Alter Time Team has been premiered, we hope there will be increased interest in the evolution ol the Castle and village together through history we can use as a springboard lor the proje¢l. We will be slaying connected with Professor Ainsworth moulding the project until a final bid can be pul together. Evgnl$ and aclivili9$ 2022 saw a better program ol events than 2021, due lo a more relaxed wsl covid atmosphere. There were record numbers seen al the Plant Hunters Fairs and Ihe Jaguar Flally. Financial situation During 2022 we conlinued to benefit from government support received during covid. Allowing us to continLJe lo make improvements to the infrastructure at the castle. However, overspends to some ol the projects, mostly the new loo block, meant we were unable to build LJP our resetves as much as we would have liked this will mean we will feel some constrn1$ lo further improvements during 2023. We have started the process ol registering to be able to claim and receive Gilt aid, when this is achieved, we will be able to claim from the government tax paid on donations to the Trust and also backdate claims to cover covid period, this will allow us lo build up our reserves. This is proving to be more dillicull and lime consuming than we originally thought. Looking forward Where does that leave the Castle at the end 012022 Answer.. stronger, fresher, ¢onlident, and more resilient. During our strategy discussions we have ¢onlirmed areas ol emphasis whi¢h will support our overall aim ol being a visitor destination ol ¢hoice'. Building our reserves Creating activities which make people staying longer and ¢ome ba¢k Finding our niche in the event and wedding market Innovation Being lor the community We believe that these guiding principles, strong leadership, outstanding customer service, teamwork, and dedi¢ated volunteer support will secure us lor the near ILJture. Mr Jonjo Evans Chairman 6 September 2023
WHIThINGTON CASTLE PRESERVATION TRUST INDEPENDENT EXAMINER'S REPORT TO THE MEMBERSRUsTEEs OF WHIThINGTON CASTLE PRESERVATION TRUST I report to the charity trustees on my examination ol the aUnIS ol the company lor the Year Ended 31 December 2022 which are set out on pages 9 to 16. Responsibilities and basis of report As the charity Iruslees ol the company land also lis directors lor the purposes ol Company lawl you are responsible lor the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself that the a¢¢ounls ol the company are not required lo be aLJdiled under Parl 16 01 the 2006 A¢t and are eligible lor independent examination, I report in respect ol my examination ol your company's accounts as carried OLJt under section 145 01 the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Dire¢tions given by the Charity Commission under sedion 1451511bl ol the 2011 A¢t. Independent oxaminarf$ statemenl I have completed my examination. l ¢onlirm that no matters have come lo my allenlion in nneCtIon with the examination giving me cause to believe Ihat in any material respect.. 1. accoLJnting records were not kept in respect ol the company as required by se¢tion 386 01 the 2006 Act,. or 2. the accoLJnts do not accord with those records., or 3. the accounts do not comply with the accounting reqLJirements ol se¢lion 396 01 the 2006 Act other than any requirement that the accounts give a 'true and lair view, which is not a matter Considered as part ol an independent examination., or 4. the accounts have not been prepared in accordance with the methods and principles ol the Statement ol Recommended Practice lor accoLJnting and reporting by charities applicable to charities preparing their accounts in a¢cordan¢e with Ihe Financial Reporting Standard applicable in the UK and Republi¢ ol Ireland IFRS 1021. I have no ¢on¢ems and have Come across no other mallers in connedion with the examination lo which attention should be drawn in this report in order to enable a proper understanding ol the a¢¢ounls to be reached. Robert Humphreys BEng FCA James, Holyoak and Parter Limited 1 Knights Court Archers Way Baltlelield Enterprise Pa Shrewsbury Shropshire SY13GA Dated.. 5 September 2023
WHIThINGTON CASTLE PRESERVATION TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Summary Incom8 and Exp9ndilur9 Account Total 2022 Total 2021 No19$ R9$1riclgd Unr9$1ri¢tgd Incom9 from: Donations, lega¢ies and grants 37,510 9,933 47,443 123,384 Charitable activities 177,993 177,993 135,728 Investment InMe Total incoming rgwurcgs 37,510 187,932 225,442 259,117 Exp9ndilur8 on.. Raising funds 61,995 61,995 46,931 Charitable activities 7,090 166,826 173,916 171,088 Other expenditure 14,448 14,448 10,122 Transfers between funds 76,939 176,9391 Net incomellexpendilurg) movamgnl in funds and ngt {46,5191 21,602 124,91n 30,976 R9concilialion of fund$: Total funds brought forward 16 46,519 82,891 129,410 44,554 Total funds Carried lotward 16 104,493 104,493 75,530 The Statement ol Financial A¢livities includes details ol all gains and losses recognised in the year. All income and expenditure derives from continuing activities.
WHIThINGTON CASTLE PRESERVATION TRUST BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 No19$ Fixed asset$ Tangible assets 106,989 94,956 Current assats Debtors Stocks Cash at bank and in hand 12 2,093 4,300 4,277 10,670 9,449 4,300 34,177 47,926 Cr8dilor$: amounts falling dug wilhin ong year 13 113,1661 13,4721 N91 currant as$91$ 12,4961 34,454 Creditors: amounts falling dug aftgr morg than one year 14 N91 a$sg1$ 104,493 129,410 Charity funds Unrestricted funds Restricted funds 16 16 104,493 82,891 46,519 104,493 129,410 These accounts are prepared in aOrdanCe with the special provisions relating to mpanIeS subject lo the small company regime within Parl 15 01 the Companies A¢1 2006. For the year ending 31 December 2022 the company was entitled to exemption from audit under sedion 477 01 the Companies Act 2006 relating to small Companies. Directors, responsibilities.. The members have not required the company lo obtain an audit ol ils a¢¢ounts lor the year in question in accordance with section 476., The directors acknowledge their responsibilities lor complying with the requirements ol the A¢1 with resped to accounting records and the preparation ol a¢¢ounls. The financial statements were approved and aulhorised lor issue by the Board ol Trustees on 5 September 2023 and signed on ils behalf by.. Mr Jonjo Evans Dir9clor and Tru$t99 Mr Patgr Robinson Diroclor and Trust09 The notes on pages 11 to 16 form parl ol these financial slalemenls. Company Registration Number.. 03688770 (England & Wales)
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Summary of Significant accounling polici9$ 1.1 General information and basis of preparation Whittington Castle Preservation Trust is a private company limited by gLJarantee, and a registered charity in England and Wales . The company number is 3688770 (England & Wales), and the registered charity number is 1075248. In the event ol the charity being WOLJnd up, the liability in respect ol the guarantee is limited to £5 per member ol Ihe charity. The address ol the registered ollice is Whittington Castle Castle Street, Whittington, Osweslry, Shropshire, SY11 4DF. The nalLJre ol the charitls operalions and prin¢ipJ a¢livilies are lo preseNe and promote the use ol Whittington Castle lo the wider ¢ommunily. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with AccoLJnting and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accoLJnts in accordance with the Financial Reporting Standard applicable in the UK and RepLJblic ol Ireland IFRS 1021 issued on 16 July 2014 las updated throLJgh Update Bulletin 1 published on 2 FebrLJary 20161 the Financial Reporting Standard applicable in the United Kingdom and FlepLJblic ol Ireland IFFIS 1021, the Charities Ad 2011, the Companies A¢1 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include ¢ertain items al lair value. The linan¢ial slalemenls are presented in sterling whi¢h is the lun¢lional currency ol the ¢harily. The significant accounting poli¢ies applied in the preparation ol these financial slalemenls are sel out below. These policies have been ¢onsislenlly applied to all years presented unless olherwise slated. 1.2 Fund$ Unrestricted funds are available lor use at the discretion ol the Iruslees in furtherance ol the general objedives ol the ¢harily and whi¢h have not been designated lor other purposes. Designated funds comprise unrestricted ILJnds that have been set aside by the trustees lor particular purposes. The aim and use ol each designated fund is set out in the notes lo the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity lor particular purposes. The cost ol raising and administering such ILJnds are charged against the spe¢ili¢ fund. The aim and use ol ea¢h restricted fund is sel out in the notes to the linan¢ial slalemenls. 1.3 Income recognition All incoming resources are included in the Slalemenl ol Finan¢iJ Adivities ISOFAI when the charity is legally enlilled to the income alter any performance conditions have been met, the amount Can be measured reliably and it is probable that the InMe will be re1ved. Voluntary income is received by way ol grants, donations and gills, and is inclLJded in lull in the Statement ol Financia Allairs when re¢eivable. Grants, where enlillement is not ¢onditional on the delivery ol a specific performan¢e by Ihe ¢harily, are recognised when Ihe ¢harily becomes un¢onditionally entitled to the grant. Donated prolessionJ services and donated facilities are rQgnised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt ol economic benefit from the use by the charity ol the item is probable and that economic benefit can be measured reliably. In accordance wilh the Charities SORP IFRS 1021, the value ol services provided by volLJnteers has not been included. On receipt, donated professional services and donated facilities are recognised on the basis ol the valLJe ol the gilt to the charity which is the amoLJnt the charity would have been willing to pay lo obtain services or facilities ol equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period ol receipt. Investment InMe is included as il boMe$ receivable.
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 1.4 Expenditure recognition All expenditure is accounted lor on an accruals basis and has been ¢lassilied under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or ¢onslructive obligation lo make payments lo third parties, il is probable that the selllemenl will be required and the amount ol the obligation can be measured reliably. Rentals appli¢able lo operating leases, where subslanlially all ol the benefits and risks remain with the lessor, are Charged lo income and expenditure as incurred. Expenditure Comprises those costs incurred by the charity in the delivery ol its activities and servi¢es lor its beneficiaries. 1.5 Allocation and apportionmenl of co$1$ Allocation ol wages and salaries is based on the Cost lor ea¢h staff member and the fund lor which they work. Allocation ol SLJPPOrt costs is based on the share ol the income lor each fund as the trustees believe this best represenls the consumption ol resources. 1.6 Tangible fixed asset$ Tangible fixed assets are slated at ¢ost lor deemed Costl or valuation less a¢cumulaled depreciation and accLJmulated impairment losses. Cost in¢ludes ¢osis directly attributable lo making the asset capable ol operating as intended. Depreciation is provided on all langible fixed assets, al rates calculated lo write off the cost, less estimated residual value, ol ea¢h asset on a syslemali¢ basis over its eXpted useful life as follows.. Land and buildings Plant and machinery straight line over 99 years slraighl line over 5 years 1.7 Stock Stock is included at the lower ol Cost or net realisable value. Donated items ol stock are recognised al lair value which is the amount the charity would have been willing lo pay lor the items on the open market. 1.8 L8a$g$ Assets acqLJired under finance leases are capilalised and depreciated over the shorter ol the lease term and the expected Ljselul life ol the asset. Minimum lease payments are apportioned between the linan¢e charge and the reduction ol the outstanding lease liability Ljsing the ellective interest method. The related obligations, nel ol lulure finance ¢harges, are in¢luded in ¢reditors. Rentals payable and re¢eivable under operating leases are ¢harged to the SOFA on a straight line basis over the period ol the lease. 1.9 Pension$ The ¢harily operates a defined contribution plan lor the benefit ol ils employees. Contributions are expensed as they be¢ome payable. 1.10 Tax The charity is an exempl charity within the meaning ol schedule 3 01 the Charities Act 2011 and is considered to pass the tests sel OLJt in Paragraph 1 Schedule 6 Finan¢e Ad 2010 and therefore it meets the definition ol a charitable company lor UK corporation tax purposes. 1.11 Going Concern The financial stalemenis have been prepared on a going ncern basis as the trustees believe that no material uncertainties exisl. The trLJStees have considered the level ol ILJnds held and the expected level ol income and expenditure lor 12 months from aulhorising these financial stalemenls. The budgeted income and expenditure is sulli¢ienl with the level ol reserves lor the charity to be able lo ntinUe as a going concern.
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Donalions, 1ogaci9$ and gran1$ Total 2022 Total 2021 R9$1riclod Unr9$1rictod Donations Grant income Coronavirus Job Retention Scheme grants Other government coronavirus grants Membership MiscellaneoLJS Kickstart income 9,792 69,220 6,279 20,115 37,510 37,510 2,821 3,500 2,821 3,500 3,228 13,919 3,612 3,612 37,510 9,933 47,443 123,384 Incom8 from ¢harilab19 activilig$ Totsl 2022 Total 2021 Reslrictod Unr9Strictod Shop in¢ome Car park Functions Tea room 20,379 1,320 8,487 147,807 20,379 1,320 8,487 147,807 14,386 12,599 14,235 94,508 177,993 177,993 135,728 Invg$tm9nl incomg Totsl 2022 Total 2021 Reslricted Unrestrictod Deposit aUnt interest Analysis of oxpondilurg on fundraising acliviligs Totsl 2022 Total 2021 Reslricted Unrestrictod Costs directly allocalad lo acliviligs Fundraising trading 61,995 61,995 46,931 61,995 61,995 46,931 Analysis of oxpondilurg on charitabl8 acliviligs Total 2022 Total 2021 R9$1riclgd Unr9$1ri¢tgd Costs directly allocated to acliviligs Wages and social security Rates and water Insurance Light and heal Telephone Advertising Depreciation MiscellaneoLJS Premises costs 122,500 717 9,254 7,863 2,025 3,016 5,760 4,173 11,518 122,500 717 9,254 7,863 2,025 3,016 11,332 4,173 13,036 107,603 572 13,113 5,967 1,506 2,503 10,845 11,850 17,129 5,572 1,518 7,090 166,826 173,916 171,088
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Analysis of olh9r gxpgndilurg Total 2022 Total 2021 R9$1riclod Unr9$1rictod Support costs Equipment leasing and other maintenan¢e AccoLJntancy Bank charges General administration costs 11,024 1,460 462 1,502 11,024 1,460 462 1,502 5,942 1,080 1,892 1,208 14,448 14,448 10,122 N91 d9ficit for th9 yaar 2022 2021 Net deli¢il is slated aller charging.. Depreciation ol tangible fixed assets owned by the charity Independent examiner's lee Amounts paid to Independenl examiner in resped ol other services 11,332 1,380 80 10,845 1,000 80 Trustees. romuneralion and expen$o$ No trustee ol the company, nor any person connected with them, has re¢eived or is due lo re¢eive any remuneration lor the period, directly or indirectly from the Charitls funds. No expenses have been reimbursed to any ol the trustees in their role as trustees. 10. Statt costs and 8mploy99 b8n8fits The average monthly number ol employees and lull time equivalent IFTEI during the year was as follows.. 2022 Numbar 2022 FTE 2021 Numbor 2021 General manager Tea room supervisor Catering assistants Chel The total stall ¢osls and employees benefits was as follows.. 2022 2021 Wages and salaries Expenses Social se¢urity Costs 121,773 107,603 727 122,500 107,603 expense incurred as lolal employers national insuran¢e is more than the Employment Allowance rebate No employee re¢eived lolal remuneration and employee benefits ol more than £60,000.
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 11. Tangibl8 fixgd a$$91$ Fixture5 and fittings Planl & machinery Land & buildings Total Cost or valuation.. At 31 December 2021 Additions 66,614 22,441 36,929 56,404 829 159,947 23,270 Al 31 December 2022 89,055 36,929 57,233 183,217 Depreciation: At 31 December 2021 Charge lor year 5,724 900 7,386 7,386 51,881 2,951 64,991 11,237 Al 31 December 2022 6,624 14,772 54,832 76,228 N91 book valuo: Al 31 December 2021 60,890 29,543 4,523 94,956 Al 31 December 2022 82,431 22,157 2,401 106,989 12. D9blors 2022 2021 Trade debtors Other debtors Prepayments 2,093 9,449 2,093 9,449 13. Cradilors: amounts falling du8 wilhin on8 ygar 2022 2021 Accrued expenses Trade creditors Social security and other taxes Hire PLJrchase Other creditors 1,460 6,327 4,818 1,115 12,041 316 561 13,166 13,472 15. Analysis of ngl a$$8t$ b8tW99n Ihg funds Unrestrictgd Dgsignated funds funds Restrictgd fund Total Fixed assets Nel ¢urrenl assets 106,989 2,496 106,989 2,496 104,493 104,493
WHIThINGTON CASTLE PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 16. Fund r9concilialion Asat 1 Jan 2022 Expenditure & gainslllo$se$} Transfgrs Asat 31 Dec 2022 Incom Unrestricted.. General reserve 82,891 187,932 243,269 76,939 104,493 Total unreslrided funds 82,891 187,932 243,269 76,939 104,493 Restricted: Heritage Lottery Fund Olher grant income 46,519 37,510 17,0901 176,9391 Total reslrided funds 46,519 37,510 7,090 76,939 Total fund$ 129410 250 359 104493 Purposas of Rostricted Funds The resticted funds relate to grants from the Ihe Parish Coun¢il and Nalional Heritage. This grant from the Prish Council is intended to fund the maintenance ol the castle grounds and from the National Heritage to supporl the building ol the toilet blocks. The Board have no leeway to amend the use ol the ILJnds. As the toilet blocks were completed during the year, and given that the actual costs ol the build exceeded restricted grant income, the balance ol restricted reseNes has been transferred to unrestricted. This is be¢ause the restricted funds have effectively been ILJlly spent on the capital items lor which they were intended. 17. Related party transaclions No material transactions with related parties o¢¢urred during the year.