OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-11-30-accounts

Page
Trustees' annual report
Independent
examiner's
report to the nustees
Statement offinancial activities (including income and expenditure
account)
Statement offinancial position
Statement ofcash flows
Notes to the financial statements 10
The following pages do not form part of the financial statements
Detailed statement of financial activities 19
Notes to the detailed statement offinancial activities 21

Year ended 30November 2022
2022 2021
Cash flows from operating activities
Net income/(expenditure) 2,281 (16,727)
Adjustments for:
Depreciation oftangible fixed assets 21340 21,813
Dividends,
interest and rents		 &om investments (17) (17)
Other interest receivable and similar income (40) (4)
Accrued income (3,841) (2,401)
Changesin:
Trade and other debtors (151) 2,520
Trade and other creditors (1,681) 1,158
Cash generated
from operations		 17,891 6,342
Interest received 40
Net cash from operating
activities		 17,931 6,346
Cash flows from investing activities
Dividends,
interest and rents		 f'rom investments 17 17
Purchase oftangible assets (159)
Net cash f'rom/(used
in) investing		 activities 17 (142)
Net increase in cash and cash equivalents 17,948 6,204
Cash and cash equivalents at beginning ofyear 87,632 81,428
Cash and cash equivalents at end ofyear 105,580 87,632

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds
f		 2021
f,
Grants
Grants receivable Shmpshire County
Council 4,000 4,000 8,500 8,500
Grants receivable Job Retention Scheme 18,231 18,231
14,500 14,500 26,731 26,731
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
f f.
Membership and subscriptions 19,283 19,283 6,566 6,566
Show income and entry fees 160,844 160,844
Prize donations
and sponsorship		 7,008 7,008 2,900 2,900
Showground and pavilion lettings 45,037 45,037 20,559 20,559
232,172 232,172 30,025 30,025
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
Income from rent received 17 17 17 17
Bank interest receivable 40 40 4 4
57 57 21 21
8. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
f, f
Oswestry
Show and showground		 lettings 191,520 191,520 36,064 36,064
Supportcosts 52,928 52,928 37,440 37,440
244,448 244,448 73,504 73,504

9. Expenditure on charitabl e
acti		 vities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2022
f		 2021
Oswestry
Show and showground		 lettings 191,520 52,928 244,448 73,504
10. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2022 2021
f
Depreciation oftangible fixed assets 21@40 21,813
11. Independent examination fees
2022 2021
f.
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 378 360

equivalen t
emplo		 yees
during
the year is analysed
as		 follows:
2022 2021
No. No.
Number ofstaff 4 3
Number ofother staff 2 2
6 5

Land and Fixtures and Property
buildings fittings Equipment improvements Total
f,
Cost
At 1December 2021and
30November 2022 45,282 9,107 24,379 286,734 365,502
Depreciation
At 1December 2021 7,420 19,239 204,474 231&133
Charge for the year 253 1,285 19,802 21@40
At 30November 2022 7,673 20,524 224,276 252,473
Carrying
amount
At 30November 2022 45,282 1,434 3,855 62,458 113,029
At 30November 2021 45,282 1,687 5,140 82,260 134,369
15. Debtors
2022 2021
g
Trade debtors 3&253 3,102
16. Creditors: amounts falling due within one year
2022 2021
f
Trade creditors 1,480 2,877
Social security and other taxes 222 506
Other creditors 500 500
2&202 3,883

Unrestri cted
funds
At At
1 December 20 30November
21 Income Expenditure Transfers 2022
E
General funds 101,991 246,729 (244,448) 109,550 213,822
At At
1 December 20 30November
2
20 Income Expenditure Transfers 021
f, 5
General funds 118,718 56,777 (73,504) 101,991

At At
IDecember 20 30November
21 Income Expenditure Transfers 2022
g
Restricted Fund - SCC
Market Towns
Revitalisation Grant 109,550 (109,550)
At At
1 December 20 30November 2
20 Income
f		 Expenditure Transfers 021
8
Restricted Fund —SCC
Market Towns
Revitalisation Grant 109,550 109,550

Analysis ofnet assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
g
Tangible fixed assets 113,029 113,029
Current assets 108,833 108,833
Creditors less than I year (8,040) (8,040)
Net assets 213,822 213,822
Unrestricted Restricted Total Funds
Funds Funds 2021
6
Tangible axed assets 24,869 109,500 134,369
Current assets 90,734 90,734
Creditors less than 1 year (13,562) (13,562)
Net assets 102,041 109,500 211,541

At
At 1 Dec2021 Cash flows 30Nov 2022
f
Cash at bank and in hand 87,632 17,948 105,580

2022 2021
f
Income and endowments
Donations and legacies
Donations 10,500
Grants receivable Shropshire County Council 4,000 8,500
Grants receivable Job Retention Scheme 18,231
14,500 26,731
Charitable
activities
Membership
and subscriptions		 19,283 6,566
Show income and entry fees 160,844
Prize donations
and sponsorship		 7,008 2,900
Showground
and pavilion		 lettings 45,037 20,559
232,172 30,025
Investment
income
Income from rent received 17 17
Bank interest receivable 40 4
57 21
Total income 246,729 56,777
Expenditure
Expenditure
on charitable		 activities
Wages and salaries 38,286 29,639
Rates and water 2,422 468
Light and heat 4,515 2,396
Repairs and maintenance 33,803 5,718
Insurance 6,833 6,114
Other establishment (I)
Legal and professional fees 3,789 1,104
Telephone 1,220 1,044
Depreciation 21,340 21,813
Showday costs
Printing,
postage k stationery		 122,687
4,212		 1,988
1,661
Sundry expenses 3@16 1,560
Donations 2,025
244,448 73,504
Total expenditure 244,448 73,504

2022 2021
Expenditure
on charitable		 activities
Oswestry
Show and		 showground lettings
Activities undertaken directly
Repairs 8cground maintenance 32,392 4,640
Insurance 6,833 6,114
Depreciation 20,055 20,101
Showday costs and competition prizes 122,687 1,988
Printing,
postage
8'c stationery		 4,212 1,661
Sundry expenses 3,316 1,560
Donations 2,025
1919520 36,064
Support costs
Wages and salaries
Rates, water &refuse		 collection 38,286
2,422		 29,639
468
Light, heat and power 4,515 2,396
Software dcIT
support
Hire ofEquipment
Legal dt professional
fees		 1,411
3,789		 1,078
(I)
1,104
Telephone
and broadband		 1,220 1,044
Depreciation 1,285 1,712
52,928 37,440
Expenditure
on charitable		 activities 244,448 73,504

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note g f.
Income and endowments
Donations
and legacies		 5 14,500 14,500 26,731
Charitable
activities		 6 232,172 232,172 30,025
Investment
income		 7 57 57 21
Total income 246,729 246,729 56,777
Expenditure
Expenditure
on charitable activities		 8,9 244,448 244,448 73,504
Total expenditure 244,448 244,448 73,504
Net incomej(expenditure) 2,281 2,281 (16,727)
Transfers between
funds		 109,550 (109,550)
Net movement
in funds		 111,831 (109,550) 2,281 (16,727)
Reconciliation offunds
Total funds brought
forward		 101,991 109,550 211,541 228,268
Total funds carried forward 213,822 213,822 211,541

2022 2021
Note
Fixed assets
Tangible fixed assets 14 113,029 134,369
Current assets
Debtors 15 3,253 3,102
Cash at bank and in hand 105,580 87,632
10$,833 90,734
Creditors: amounts falling due within one year 16 2,202 3,883
Net current assets 106,631 86,851
Total assets less current liabilities 219,660 221,220
Accruals and deferred income 5,838 9,679
Net assets 213,822 211,541
Funds ofthe charity
Restricted funds 109,550
Unrestricted funds 213,$22 101,991
Total charity funds 17 213,822 211,541