2021-03-31-accounts

THE WEST HOUSE AND HEATH ROBINSON MUSEUM TRUST – CHARITY No 1086567

A COMPANY LIMITED BY GUARANTEE – No 4172012

REPORT OF THE DIRECTORS

The Directors present their Annual Report and Accounts of the Company for the year to 31[st] March 2021.

1. Reference and Administrative Information

Charity Name The West House and Heath Robinson Museum Trust

Charity registration number 1086567

Company registration number 4172012 Registered Office 50 West End Lane, Pinner, Middlesex HA5 1AE

Independent Examiner Liberty Williams Certified Accountants 262 High Road Harrow Weald, Middlesex HA3 7BB

Solicitors Harold Benjamin Solicitors Hill House, 67-71 Lowlands Road Harrow, Middlesex HA1 3EQ

Directors and Trustees

The Directors of the company are its trustees and throughout this report are collectively referred to as the directors or the board of directors. Those serving during the year and since the year end are as follows; -

John Barford

Geraldine Beare

1

Deena Dwala Nicholas J Coleman Judith Elliott Keith Ferry Peter Higginson Jean Lammiman Clifford Lichfield Paul Osborn Navin Shah Phillip Snell Cynthia Wells Tom Whiting

2. Structure Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 2 March 2001 and registered as a charity on 14 May 2001. The company was established under a Memorandum of Association and Articles of Association agreed by the Charity Commission. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Directors

The Directors include:

• eight members of the local community

• two representatives from the William Heath Robinson Trust,

• a Councillor nominated by the London Borough of Harrow

• two other current Councillors of the London Borough of Harrow

• a member of the Greater London Authority.

Director Induction and Training

There are three formal directors’ meetings each year with a number of ad hoc meetings where necessary to progress matters. In principle the directors learn on the job with formal training as required. All newly appointed trustees are encouraged to attend external trustee & governance training courses. Those directors who are members of the

2

Management Board and live locally meet monthly (via Zoom currently) at Management Board meetings and informally more frequently.

Risk Management

The directors have implemented a risk management strategy which comprises: -

reviews of the museum project and all other operations with Heritage Lottery Fund support via the Resilient Heritage Fund to identify risks. This started in 2019 and was due to conclude in March 2020. Covid19 has caused a deferment of the end of this project with HLF’s agreement.

the establishment of procedures to mitigate the risks identified:

the implementation of procedures designed to minimise any potential impact on the charity should any of those risks materialise

financial transactions require at least one director’s signature and that of one other officer for all payments: and

employees have limited delegation to commit funds on behalf of the Trust.

Organisational Structure

The company currently has 14 directors, 3 volunteer managers plus four part-time employees. The directors reach strategic decisions amongst themselves which are then implemented. All major decisions are recorded. Operational decisions are taken at monthly Management Board Meetings and recorded.

Related Parties

The board of directors currently includes a councillor nominated by the London Borough of Harrow (the Trust’s landlord) and two other councillors who have joined at the invitation of the board.

3

Objectives

The Charity’s primary objective is to preserve West House, West End Lane, Pinner in the following ways; - as a community and learning facility

to create and maintain a shrine within West House as a war memorial and to house the Pinner Books of Remembrance

to build and operate a Museum as a permanent home for the William Heath Robinson Trust’s Collection of illustrations and other artefacts.

3. Achievements and Performance

The Covid-19 pandemic caused major disruption to all of the Trust’s operations. The museum was closed to the public for 38 weeks in the financial year. Visitor income from entry fees and shop sales was impacted by the museum closure. The timing of rental income from the café (Daisy’s in the Park) and dentist (West House Partnership) was also disrupted. As a result, actions to reduce the costs of running West House and the Heath Robinson Museum were taken while still having regard to the fabric of the building, as well as the Charles Keeping exhibits, which remained in place throughout the lockdown period. Activities in the Verden Gallery were curtailed with no Pinner Adult Education Society lectures and socially distanced art classes were transferred from the Activity Studio.

The role of Learning Officer for Children & Young People has now reverted to a four day per week role. Following successful performance, the Museum Operations Assistant post was converted to a permanent four day per week position. All staff posts are now funded entirely from the Trust’s own resources.

Following the closure of the museum under the Covid-19 restrictions three staff were placed on furlough while our Museum Operations Assistant operated from home to maintain our social media presence and research potential travelling exhibition venues. All staff were paid 100% of their salary throughout the year.

West House & the museum continued to provide a focal point in the revitalisation of Pinner Memorial Park and the café, Daisy’s in the Park, continued its popularity when allowed to operate. The enlarged kitchen and glass conservatory are significant improvements. West House Dental continues to thrive. These tenancies provide an income stream to

4

support the objectives of the Trust although both closed temporarily on 19 March 2020 and were subject to the vagaries of government restrictions throughout the financial year.

Daisy’s in the Park continues to operate the Quiet Room as part of the café. The Shrine and Books of Remembrance have been retained within a semi-enclosed glass screened area allowing continued access by the public.

The Friends of Heath Robinson Museum, initially established to offer special access to exhibitions and other Museum events to those who had made significant donations, now has over 200 members with 67 of those paying an annual subscription.

Two blockhouses on the West End Lane boundary have been refurbished to provide a meeting room/relaxation area for volunteers and an order preparation area for on-line retail operations which commenced in November 2019 and grew significantly during the last financial year albeit from a low base.

Although the Heath Robinson Museum was opened in October 2016, practical completion of the building was achieved in September 2017. This is the major part of the Heritage Lottery Funded project which was completed in December 2018. Although there are still a number of items on the snagging list still to be resolved the museum is unimpaired operationally.

From 29 February 2020 to the end of March 2021, the museum presented the successful temporary exhibition, Charles Keeping – Londoner & Illustrator throughout the period we were permitted to open.

4. Financial Review

Total income for the year was £242,083, a 17% increase driven primarily by government grants related to coronavirus including the Job Retention Scheme and a gain on the revaluation of investments. The Restricted Fund of £23,100 relates to donations made for specific purposes: Heritage Lottery Emergency Fund (£21,600) to create a new website and cover incremental Covid-19 related costs, Young Harrow Foundation Build Back Better (£1000) and Arts Society Harrow (£500) to provide

5

art related equipment for classes and other learning events for children and adults.

Income from charitable activities, primarily museum entry fees and learning events, declined by £34,366 (83%) following enforced closure. However, Friends of the Museum membership subscriptions were 39% higher than the previous year reflecting continued support from loyal supporters in difficult times.

Unrestricted income came from rent (16% higher) and retail sales (67% lower) at £12,560 within which on-line sales grew fourfold to £6529.

Expenditure totalled £193,507 (12% less than the prior year) which included £74,877 on staff costs, £32,411 on running costs for the museum and West House, £59,715 on site development resulting in an excess of income over expenditure for the year of £48,576.

Investment Policy

All funds not immediately required for use are held on deposit with Shawbrook Bank, a subsidiary of CAF Bank. £50,000 was deposited in September 2018 and a further £100,000 in April 2019. The current yield is 0.8% declining to 0.3% from July 2021. We continue to hold 6000 donated shares in James Latham plc.

Reserves Policy

To maintain sufficient reserves to cover known future liabilities e.g. retention payments for the museum build plus related architects fees (approx. £40,000). In addition: six months running costs of approx. £50,000.

5. Plans for Future Periods and the Impact of Covid19

West House and the museum have been closed since 19 March 2020 as a result of the Covid19 restrictions imposed by the government. At the time of preparing the Report & Accounts for the year to 31.3.21it is not possible to anticipate how long the closure of our operations will last. The immediate impact is the loss of income from museum entrance fees, the shop and learning events. There is also a risk of delayed rental income from the café and dental surgery. We have taken actions to

6

minimise expenditure commensurate with keeping the buildings and the Collection safe and secure.

We intend to take advantage of the VAT deferment scheme, the Business Rates holiday and the Job Retention Scheme for as long as they operate. We will apply for grants from appropriate sources to enable us to fully re-open the museum, and build resilience in the post-pandemic world.

The operation of the Heath Robinson Museum continues as our major priority this year along with our programme of educational activities for children, young people and adults. Our major target for fundraising in 2021/22 is the replacement of the grant from John Lyon’s Charity covering Learning Staff costs and the continued funding of the part-time Museum Manager previously covered by the Heritage Lottery Fund. We will apply the remaining HLF Resilient Heritage grant to complete funding changes for marketing support and the strengthening of the organisation. The aim being to increase the capacity of our staff and volunteers to better manage the heritage of which we are guardians in the long term.

6. Responsibilities of the Board of Directors

The directors are required to prepare financial statements for each financial year which give a true and fair view of the company at the date of the balance sheet and of its incoming resources and application of resources including income and expenditure for the financial year. In preparing the financial statements the directors will ensure that they: -

select suitable accounting policies and apply them consistently; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on a going concern basis unless it is inappropriate to assume that the company will continue on that basis.

The directors have reviewed the financial and operational situation of the Trust and have concluded that it continues to be a going concern and is unlikely to become insolvent within the next twelve months.

Up to 31.3.21 the Trust has expended £1,733,534 on the construction of the Heath Robinson Museum. The Trust has a 125 year lease on the land on which the museum stands. The freeholder of the land is the London Borough of Harrow. Should

7

the Trust be unable to meet its commitments, including the purpose for which the building is used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore has no commercial value to the Trust. As a result of these constraints the Trustees have decided not to show the museum building as a fixed asset on the Balance Sheet as at 31.3.21. This decision has the concurrence of our Independent Examiner.

The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors who served during the year and up to the date of this report are set out on page 1 of this report.

Operational decision making has increasingly been delegated to the Management Board which was created as a result of the Governance Review concluded in December 2015. The Management Board reviews all policies and procedures on a rolling basis resulting in a review of all of them within two years.

7. Independent Examiner

Under the Charities Act 2006 the directors have appointed Liberty Williams as Independent Examiner who has carried out an Independent Examination of the company’s books.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting under the Charities Act and also taking advantage of the small companies’ exemption of Section 415A of the Companies Act 2006.

Approved on 19 July 2021 on behalf of the directors by

C R Lichfield –Treasurer

8

FINANCIAL ACCOUNTS

WH HRM Trust

FY 2020-2021

The West House and Heath Robinson Museum Trust - Charity Number 1086567 A Company Limited by Guarantee No 4172012 Statement of Financial Activities for the Year ended 31st March 2021

Incoming Resources Job Retention Scheme other Government Grants General grants from other charities Donations, Sponsorships and Gifts Legacies Gift Aid Museum Admission fees Learning Events Fundraising Events and Sponsorships Friends Membership Subscriptions Fees from loans & Images from Collection Royalties Rent & Service Charges Shop Verden Gallery Lettings Income Car Park Income Donated goods for resale Interest Income Dividend Income Gain on Investments Other Total Incoming Resources Resources Expended Fundraising Costs Incurred seeking Grants Marketing & Publicity Costs Shop Cost HLF Sustainability Project West House site development Staff Costs Facility Costs West House & Museum Learning costs Exhibition & Event Cost Volunteer & staff expense costs Finance & Legal costs Office and other ther running costs Loss on Investments Total Resources Expended Net Incoming / (Outgoing) Resources for the Year Fund Account b/f 31/3/20 Fund Account c/f 31/3/21	Unrestricted Funds 36,058 42,572 4,077 2,179 1,757 1,432 2,334 67 2,842 - 349 89,007 12,560 - 5,795 1,555 942 15,300 157 218,983 175 - 1,553 6,337 - - 59,715 70,546 30,293 926 1,475 - 1,436 4,475 - 176,931 42,052 233,385 275,437	Restricted Funds 23,100 23,100 8,985 - 4,331 2,118 61 - 1,081 16,576 6,524 -154 6,370	Total 2020-21 36,058 42,572 23,100 4,077 2,179 1,757 1,432 2,334 67 2,842 - 349 89,007 12,560 - 5,795 - 1,555 942 15,300 157 242,083 175 - 10,538 6,337 - - 59,715 74,877 32,411 987 1,475 - 1,436 5,556 - 193,507 48,576 233,231 281,807	Total PY 2019-20
				- 6,300 6,853 2,000 6,693
				16,384 18,830 3,203 2,042 510 578
				75,180 38,531 7,409 7,161 -
				1,189 1,104 - -
				193,967
				214 - 3,800 19,301
				- 15,860 7,730 71,212 46,260 13,500 14,465 1,966 4,878 9,467 10,800
				219,453 -25,486 258,717 233,231

CONFIDENTIAL

WH&HRM Trust Financial Statements 2020-21

14/04/2021

FINANCIAL ACCOUNTS

WH HRM Trust

FY 2020-2021

The West House and Heath Robinson Museum Trust - Charity Number 1086567 A Company Limited by Guarantee No 4172012 Balance Sheet as at 31st March 2021

The West House and Heath Robinson Museum Trust - Charity Number 1086567 A Company Limited by Guarantee No 4172012 Balance Sheet as at 31st March 2021	The West House and Heath Robinson Museum Trust - Charity Number 1086567 A Company Limited by Guarantee No 4172012 Balance Sheet as at 31st March 2021
	Unrestricted Restricted This Year Last Year Funds Funds 31.3.21 31.3.20 Current Assets Cash at bank and on hand 32,603 6,370 38,973 86,374 Short term deposits 232,970 232,970 151,583 Cash in Transit - - - Investments 53,400 53,400 38,100 Trade Debtors 24,443 24,443 11,940 Other Debtors 17,009 17,009 - Prepayments and accrued income 10,588 10,588 11,442 Shop Stock 11,094 11,094 10,706 Total Current Assets 382,107 6,370 388,477 310,145 Total Assets 382,107 6,370 388,477 310,145 Current Liabilities Trade Creditors 12,960 12,960 15,782 Accruals and deferred income 57,732 57,732 53,899 Taxation and social security 9,445 9,445 7,231 Other creditors 100 100 2 Total Current Liabilities 80,237 - 80,237 76,914 Long-Term Liabilities Creditors 26,433 26,433 Total Long-Term Liabilities 26,433 26,433 Net Current and Total Liabilities 275,437 6,370 281,807 233,231
	Restricted Fund Detail Heritage Sustainabilty Project 2,215 - 2,215 - Heritage Emergency Fund 5,185 - Roland Callingham 1,000 1,000 Young Harrow Foundation 1,000 Pinner Assoc 900 1,000 Arts Society 500 61 6,370 154 -

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Signatures	Print Name(s)	Date of approval dd/mm/yyyy
		Cynthia Wells
		Cliff Lichfield
	Signature	Print Name(s)	Date dd/mm/yyyy
Signature of director authenticating accounts being sent to Companies House		Cliff Lichfield

CONFIDENTIAL

WH&HRM Trust Financial Statements 2020-21

14/04/2021

THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	CharityNo	1086567	1086567
		CompanyNo	4172012
Annual accounts for the period
Period start date	01/04/2020	To	Period end date	31/03/2021

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Total Recommended categories by activity Charitable activities Investments Raising funds Separate material item of income Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Charitable activities Total funds brought forward Gains and losses on revaluation of fixed assets for the charity’s own use Separate material expense item Other Net gains/(losses) on investments Net income/(expenditure) before tax for the reporting period Net movement in funds Other recognised gains/(losses): Other Other trading activities Income (Note 3) Income and endowments from: Donations and legacies	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	86,643	23,100	-	109,743	21,846
	7,181	-	-	7,181	41,547
	107,362	-	-	107,362	128,281
	2,497	-	-	2,497	2,293
	-	-	-	-	-
	-	-	-	-	-
	203,683	23,100	-	226,783	193,967
	8,065	8,985	-	17,050	23,315
	168,866	7,591	-	176,457	185,338
	-	-	-	-	-
	-	-	-	-	-
	176,931	16,576	-	193,507	208,653
	26,752	6,524	-	33,276	14,686 -
	-	-	-	-	-
	26,752	6,524	-	33,276	14,686 -
	15,300	-	-	15,300	10,800 -
	42,052	6,524	-	48,576	25,486 -
	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	42,052	6,524	-	48,576	25,486 -
	233,385	154 -	-	233,231	258,717
	275,437	6,370	-	281,807	233,231

CC17a (Excel)

04/10/2021

1

THE WEST HOUSE & HEATH Charity No 1086567 ROBINSON MUSEUM TRUST Company No 4172012

Section B Balance sheet

Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	11,094	-	-	11,094	10,706
	52,040	-	-	52,040	23,382
	53,400	-	-	53,400	38,100
	271,943	-	-	271,943	237,957
	388,477	-	-	388,477	310,145
	80,237	-	-	80,237	76,914
	308,240	-	-	308,240	233,231
	308,240	-	-	308,240	233,231
	26,433	-	-	26,433	-
	-	-	-	-	-
	281,807	-	-	281,807	233,231
	-			-	-
		6,370		6,370	-
	275,437		-	275,437	-
				-
	275,437	6,370	-	281,807	-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

SORP.
Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
Signature of director authenticating accounts being sent to Companies House	Signature	~~Date~~ dd/mm/yyyy
		Print name

CC17a (Excel)

04/10/2021

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with	✓	the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
	✓

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not Applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not Applicable going concern assumption doubtful; Where accounts are not prepared on a going Not Applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

note { }.
Yes No	✓	* -Tick as appropriate
Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

CC17a (Excel)

04/10/2021

3

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes ✓ * -Tick as appropriate No Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes ✓ * -Tick as appropriate No Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

04/10/2021

4

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

04/10/2021

5

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income This is included in the accounts when receipt is probable and the amount receivable can These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Offsetting Grants and donations This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Income from interest, The charity has incurred expenditure on support costs. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Contractual income and performance related grants	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
		✓
	Yes*	No*	N/a*
		✓
	Yes*	No*	N/a*
		✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*

CC17 FRS 102 SORP

04/10/2021

6

Grants with performance conditions 2.4 ASSETS They are valued at cost. They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. p p be measured reliably. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Intangible fixed assets Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions The depreciation rates and methods used are disclosed in note 14. They are valued at cost. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Income from membership subscriptions , royalties and dividends Heritage assets This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Investment gains and losses Settlement of insurance claims Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Investments
	✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
		✓
	Yes No N/a*
		✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	£1,000
	Yes No N/a*
	✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓

CC17 FRS 102 SORP

04/10/2021

7

Yes No N/a*	Yes No N/a*	Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
✓

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

progress

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Debtors

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

Current asset investments

They are valued at fair value except where they qualify as basic financial instruments.

Donated services of unpaid volunteers are not included in the SOFA as the value of the service cannot be measured reliably. Assets purchased with funds from a restricted grant are not capitalised but written off against that grant

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

04/10/2021

8

Section C Notes to the accounts (cont.)

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 4,077 - - 4,077 2,976 Grants provided through local council for Coronavirus closure support 42,572 - - 42,572 - Job Retention Scheme provided by Government 36,058 36,058- Generalgrants provided by othercharities - 23,100 23,10010,177 GiftAid 1,757 - - 1,7576,693 Legacies 2,179- - 2,1792,000 HeritageLotteryFund Grant-original - - - - - HeritageLotteryFund Grant-Sustainability - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total 86,643 23,100 - 109,743 21,846 Museum Admission Fees 1,432 - - 1,432 16,384 LearningEvents 2,334 - - 2,334 18,829 other Events 67 67 2,691 FundraisingEvents - -513 Feesfrom loans of itemsinCollection - - - - - Friends of Museum membership subscriptions 2,842 - - 2,842 2,042 Royalties from the exploitation of intellectual property rights 349- -3491,088 Other 157 - - 157 - Total 7,181 - - 7,181 41,547 Rental Income 78,602 - - 78,60267,580 Service Charges 10,405 10,4057,600 Lettings ofspace - - - - 7,409 Car Park 5,795- -5,7957,161 Shop 12,560- - 12,560 38,531 Donatedgoods for resale - - - - - Other - - - - - Total 107,362 - - 107,362 128,281 Interestincome 1,555- - 1,5551,189 Dividendincome 942 - -942 1,104 - - - - - Other - - - - - Total 2,497 - - 2,497 2,293 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on valuation of Investments 15,300- - 15,300- Other - - - - - Total 15,300 - - 15,300- 218,98323,100- 242,083193,967 Other information: Separate material item of income Income from investments: Other trading activities: Analysis of income Donations and legacies: Charitable activities: Other: TOTAL INCOME	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	4,077	-	-	4,077	2,976
	Grants provided through local council for Coronavirus closure support	42,572	-	-	42,572	-
	Job Retention Scheme provided by Government	36,058			36,058	-
	Generalgrants provided by othercharities	-	23,100		23,100	10,177
	GiftAid	1,757	-	-	1,757	6,693
	Legacies	2,179	-	-	2,179	2,000
	HeritageLotteryFund Grant-original	-	-	-	-	-
	HeritageLotteryFund Grant-Sustainability	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	86,643	23,100	-	109,743	21,846
	Museum Admission Fees	1,432	-	-	1,432	16,384
	LearningEvents	2,334	-	-	2,334	18,829
	other Events	67			67	2,691
	FundraisingEvents	-			-	513
	Feesfrom loans of itemsinCollection	-	-	-	-	-
	Friends of Museum membership subscriptions	2,842	-	-	2,842	2,042
	Royalties from the exploitation of intellectual property rights	349	-	-	349	1,088
	Other	157	-	-	157	-
	Total	7,181	-	-	7,181	41,547
	Rental Income	78,602	-	-	78,602	67,580
	Service Charges	10,405			10,405	7,600
	Lettings ofspace	-	-	-	-	7,409
	Car Park	5,795	-	-	5,795	7,161
	Shop	12,560	-	-	12,560	38,531
	Donatedgoods for resale	-	-	-	-	-
	Other	-	-	-	-	-
	Total	107,362	-	-	107,362	128,281
	Interestincome	1,555	-	-	1,555	1,189
	Dividendincome	942	-	-	942	1,104
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,497	-	-	2,497	2,293
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on valuation of Investments	15,300	-	-	15,300	-
	Other	-	-	-	-	-
	Total	15,300	-	-	15,300	-
		218,983	23,100	-	242,083	193,967

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

04/10/2021

9

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited.	Description	This year Last year £ £	This year Last year £ £
	Job Retention Grant(furloughed staff)	36,058	-
	Grants provided through local council for Coronavirus closure support	42,572	-
		-	-
		-	-
	Total	78,630	-
	none
	As a VAT registered entity the trust took advantage of VAT deferral (now fully paid) and benefitted from the VAT reduction to 5% on categories of income. The Trust also benefitted from a 100% business rates discount.

CC17a (Excel)

04/10/2021

10

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Donated services of unpaid volunteers are not included in the SOFA as the value of those services cannot be measured reliably. Any goods donated for resale are recognised only when sold as their value is deemed uncertain until realised.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	Donated services of unpaid volunteers are not included in the SOFA as the value of those services cannot be measured reliably. Any goods donated for resale are recognised only when sold as their value is deemed uncertain until realised.

CC17a (Excel)

04/10/2021

11

Section C Notes to the accounts (cont.)

Note 6 Expenditure

Expenditure on raising funds: Expenditure on charitable activities	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seekingdonations	-	-	-	-	-
	Incurred seekinglegacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operating membership schemes and social lotteries	175	-	-	175	165
	Stagingfundraising events	-	-	-	-	49
	Advertising, marketing, direct mail and publicity (inc Website)	1,553	8,985	-	10,538	3,800
	Operating charity shop	6,337	-	-	6,337	19,301
	Total expenditure on raising funds	8,065	8,985	-	17,050	23,315
	Staffcosts	70,546	4,331		74,877	71,212
	Site development	59,715	-	-	59,715	7,730
	Facility costWestHouse andMuseum	30,293	2,118	-	32,411	46,260
	Exhibitionand event costs	1,475	-	-	1,475	14,465
	Learning costs	926	61	-	987	13,500
	Finance &Legalcosts	1,436			1,436	2,174
	non-propertyliabilityinsurance	1,368			1,368	2,704
	Other running costs	3,107	1,081		4,188	9,467
	Volunteer& staffexpenses	-	-	-	-	1,966
			-		-
					-
	HLFproject consultancy	-	-		-	15,860
	Total expenditure on charitable activities	168,866	7,591	-	176,457	185,338
Separate material item of expense		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
Other	Loss on valuationof Investments	-	-	-	-	10,800
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	10,800
TOTAL EXPENDITURE
		176,931	16,576	-	193,507	219,453

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Total prior year
	£	£	£	£	£
Activity 1 Activity2
Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

04/10/2021

12

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Salaries and wages 11.1 Staff Costs
	This year £	Last year £
	72,147	67,000
	1,313	2,769
	1,417	1,443
	-	-
	74,877	71,212
	None

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benef pension costs) for the reporting period	its (excluding employer of more than £60,000	TRUE	TRUE
Band	Nu	mber of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
This year Last year Number Number Fundraising - - Charitable Activities 4.0 3.7 Governance - - Other - - Total4.0 3.7 Please state the accounting policy for any redundancy or termination payments 11.3 Ex-gratia payments to employees and others (excluding trustees) Please explain the nature of the payment 11.4 Redundancy payments Total amount of payment 11.2 Average head count in the year Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) Please complete if an ex-gratia payment is made. Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. The parts of the charity in which the employees work The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please complete if any redundancy or termination payment is made in the period.
		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	4.0	3.7
	Governance	-	-
	Other	-	-
		4.0	3.7
	rmination payment is made in the period.

CC17a (Excel)

04/10/2021

13

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense £1,417 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between Employer NEST contributions activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

CC17a (Excel)

04/10/2021

14

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents	Listed investments	Investment properties	Social investment s	Other	Total
	-	38,100	-	-	-	38,100
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	15,300	-	-	-	15,300
	-	53,400	-	-	-	53,400

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Total Listed investments Other investments Grand total (Fair value at year end+Cost less impairment) Social investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	53,400	-
	-	-
	-	-
	-	-
	53,400	-
	53,400

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

CC17a (Excel)

04/10/2021

15

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£
	-	-
	53,400	38,100
	-	-
	-	-
	-	-
	53,400	38,100

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Valued at the closing bid price on 31st March 2021

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

04/10/2021

16

Section C Notes to the accounts

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Charitable activities: Opening Added in period Expensed in period Impaired Closing Other trading activities: Opening Added in period Expensed in period Impaired Closing Other: Expenditure on Raising Funds Opening Added in period Expensed in period Impaired Closing Total this year Total previous year	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	10,706	-	-	-
	-	6,495	-	-	-
	-	6,107	-	-	-
	-	-	-	-	-
	-	11,094	-	-	-
	-	11,094	-	-	-
	-	10,706	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

04/10/2021

17

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	24,443	11,940
	10,588	11,442
	17,009	-
	52,040	23,382

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

04/10/2021

18

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	12,960	15,782	26,433	-
	-	-	-	-
	57,732	53,899	-	-
	9,156	6,973	-	-
	389	260	-	-
	80,237	76,914	26,433	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Deferred Income £24,708 Accrued Cost £33,024

1. Property lease and service charges billed quarterly in advance is deferred until period covered (£21,148). 2. Course fees and deposits paid for classes postponed due to Covid-19 income deferred until classes held (£2,000).

3. Billed in Advance fee for an exhibition to be held in Summer 2021 (£1,500) 4. Deposits against future lettings of space (£ 60)

5. Cost accrued against building contract retention (£32,034) and website development (£990)

Movement in deferred income account Amounts released to income Balance at the end of the reporting period Balance at the start of the reporting period Amounts added in current period	This year £	Last year £
	21,865	20,510
	84,512	21,865
	- 81,669	- 20,510
	24,708	21,865

CC17a (Excel)

04/10/2021

19

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

Other Debtors £17,009 are government grants receivable for the period but not paid until April 2021. The Trust is paying for the costs of a premises extension over 6 years. The cost (£59,573) has been taken in 2020-21 and the outstanding sum treated as a trade creditor, with the amount repayable after March 2022 treated as long term.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

CC17a (Excel)

04/10/2021

20

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Other - amounts in transit from card and cash sales in the last week of FY	This year £	Last year £
	232,970	151,415
	-	168
	38,973	86,374
	-	-
	271,943	237,957

CC17a (Excel)

04/10/2021

21

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

Credit Risk - low Liquidity risk - minimal Market Risk - not significant as limited to Investments held in quoted company

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

04/10/2021

22

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

The Covid-19 closure of both West House and the Museum lead to a significant loss of income in the year 2020-21 and continues into 2021-2022. Both facilities have been closed, together with the tenants businesses, and as many services shut down as is consistent with the safeguarding of both the fabric of the buildings and the museum collection. Most staff have been "furloughed" and the Trust claimed all available grants under government schemes. We look forward to re-opening in May 2021.

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

The Trust is confident that with the actions taken and the reserves in place the Trust will be able to continue.

CC17a (Excel)

04/10/2021

23

Section C Notes to the accounts (cont.)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
The Arts Society (H.O. & Harrow) grants	R	Grants restricted for use in preparing and running Art Classes for young people; to fund assisted places and to cover artist fees and materials for Arts Academy & Life Drawing classes. New grant received from Harrow branch in May 2020 unused as scheduled classes have been postponed since December 2020.	61	500	-61	-	-	500
Roland Callingham Foundation grant(s)	R	Restricted for use in Learning activities for children and young people. £1,000 Grants received in October 2020 remains unspent owing to all classes and school visits being postponed in lockdown.	1,000	-	-			1,000
Sustainability project	R	HLF Sustainability grant. First part payment of Sustainability grant (50%) received in prior year. Project underway from March 2019 and due for completion next Financial Year, at which point the final 50% (£17,500) of grant will be received. At March 2021 costs incurred are in excess of first phase grant received. Progress delayed in 2020-21.	-2,215	-	-	-	-	-2,215
Young Harrow Foundation	R	Feb 2021 grant unspent.		1,000				1,000
Heritage Emergency Fund	R	Project Title: Covid19: Project Reference: OM-20-00961. Award to cover additional costs associated with Covid-19 and to invest in project(s) to assist and strengthen recovery. The remaining unspent grant £5,000 is for an ongoing project to digitise our image library and make available on our new website and to link data from existing Modes Collection system.		21,600	-16,415			5,185
Pinner Association	R	Grant to build hedge in front of blockhouses on West End Lane, delayed due to lockdown restrictions, now commenced.	1,000	-	-100	-	-	900
Other funds (balancing figure)	UR	N/a	233,385	203,683	- 176,931	-	15,300	275,437
Total Funds as per balance sheet			233,231	226,783	- 193,507	-	15,300	281,807
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

04/10/2021

24

Section C Notes to the accounts (cont.)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PRIOR reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

unrestricted funds
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
The Arts Society (H.O. & Harrow) grants	R	Matching grants restricted for use in preparing and running Art Classes for young people; to fund assisted places and to cover artist fees and materials. Arts Academy & life Drawing classes still have one Term to run this Academic Year (April- July)	482	300	-721	-	-	61
Roland Callingham Foundation grant(s)	R	Restricted for use in Learning activities for children and young people. £1,000 Grants received in 2019 and October 2020.	1,000	1,000	-1,000			1,000
Sustainability project	R	HLF Sustainability grant. First part payment of Sustainability grant (50%) received in prior year. Project underway from March 2019 and due for completion next Financial Year, at which point the final 50% (£17,500) of grant will be received. At March 2020 costs incurred are in excess of grant received.	17,500	-	-19,715	-	-	-2,215
ARTS COUNCIL	R	Arts Council Grant for the staging of the "Post Nature" (Tim Lewis) exhibition May - Aug 2019	-	5,000	-5,000			-
John Horniman Children's Trust	R	For production and display of a Makaton signed film of Uncle Lubin. Now completed and being displayed.	4,000	-	-4,000	-	-	-
Pinner Association	R	Grant to build hedge in front of blockhouses on West End Lane, delayed.	1,000	-	-	-	-	1,000
Other funds (balancing figure)	UR	N/a	234,735	187,667	- 178,217	-	10,800 -	233,385
Total Funds as per balance sheet			258,717	193,967	- 208,653	-	- 10,800	233,231
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

CC17a (Excel)

04/10/2021

25

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

The Trust has expended £1,733,534 on the construction of the Heath Robinson Museum. The Trust has a 125 year lease on the land on which the museum stands. The freeholder of the land is the London Borough of Harrow. Should the Trust be unable to meet its commitments, including the purpose for which the building is used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore the building has no commercial value to the Trust. As a result of these constraints the Trustees have decided not to show the museum building as a fixed asset on the Balance Sheet and all costs of the build have been treated as cost. This decision has the concurrence of our Independent Examiner.

CC17a (Excel)

04/10/2021

26

			0
			oz
			oocsp f,(5	UnrestrictedRestricted funds incomefunds ft		Endowment fundst	Totalthis year €	Total last year f
Fixed assets				F01	F02	F03	F04	F05
lntangibleassets (Notet5) Tangibleassets {Note{4} HeritageasseG (Note16)			801 802 803
lnvestments (Notet7)			B04
		Totalfixedassets	B05
Current assets
Stocks (Note18) Debtors (Note19) lnvestments (Note17.4)			806 BO7 808	11,094 52,040 53,400			'11,094 52,040 53400	10.706 ZJ.JOZ 38,100
Cash at bank andinhand(Note	24)		809	2{1,943			211,943	237.957
	Total currentassefs		810	388,477			388.477	3141,45
Creditors:amountsfallingdue	withinoneyear
{Note20}			911	80,237			80.237	76,914
Netcurrent		assets/(liabi lities)	412	308,240					31
Iofalassefsless		current liabilities	813	JUU,Z1+U				2	1
Creditors:amountsfallingdue	after one year
{Note20}			814	26433			aa naa
Provisions for liabilities			81s
Totalnet assetsorliabilities			816	281,807			281807	^,)1 -)a
Funds of the Charity
Endowmentfunds(Note27)			817
Restricted income fund$(Note27)			818		6,370		6370
Unrestrictedfunds			B'19	275,437			275.437
Revaluation reserve			B20
Fair value reserve			B.21.
		Totalfunds	B.22	275.437	6,370		2U847

	Dateof
Print Name	approval
c../ ^/{HtAiJ*-tr,s LL,ii;A\LtLi,:r,td	dd/mm/ww ,tt G:i ti; tL
Signature I C_.Y-.,l*"L"t^€Ld.	Date ddlmm/yyw alleel'ta4
Lt-ii;f a4.\L'tetti;t6tA	Printname

THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST

STATEMENT BY THE DIRECTORS AND FORMING PART OF THE BALANCE SHEET

ON PAGE 2 OF THESE ACCOUNTS

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the Board of Directors on 26 April 2021

Clifford R. Lichfield Director

Report to thetrustees/	TheWestHouse&HeathRobinsonMuseumTrust
membersof
Onaccountsfortheyear	31March2021 Charity no 1086567
ended	(ifany)
Setout onpages
	Ireporttothetrusteeson myexaminationoftheaccounts oftheabove
	charity("the Trust") for theyear ended3110312021
Responsibilitiesand	Asthecharity'strustees, you areresponsible forthepreparationofthe
basisofreport	accountsin accordancewith therequirements oftheCharitiesAct2011
	("the Act").
	Ireportin respectofmyexaminationofthe Trust'saccounts carriedout
	undersection145of the 2011Act andin carryingoutmyexamination,I
	havefollowedalltheapplicable Directionsgivenbythe CharityCommission
	undersection145(5Xb)oftheAct.

	Ireportin respectofmyexaminationofthe Trust'saccounts carriedout undersection145of the 2011Act andin carryingoutmyexamination,I havefollowedalltheapplicable Directionsgivenbythe CharityCommission undersection145(5Xb)oftheAct.
lndependent examiner'sstatement	[thecharity'sgrossincomedidnot exceed€250,000andIamqualifiedto undertake theexaminationby being aqualifiedmemberoftheAssociation
	ofChartered Certified Accountants.
	Ihavecompletedmyexamination.Iconfirmthatnomaterialmatters have
	cometomyattentionin connection withthe examination(otherthanthat disclosedbelow*)which givesme causetobelievethatin,anymaterial
	respect:
	.the accountingrecordswerenotkeptinaccordancewith section130
	oftheCharitiesAct; or
	otheaccountsdidnot accord withthe accountingrecords;or otheaccountsdidnot comply withthe applicablerequirements
	concerning theformand contentofaccounts setoutintheCharities
	(Accounts andReports)Regulations2008 otherthan anyrequirement
	thattheaccountsgivea 'true andfai/viewwhich isnot amatter
	considered aspart of an independent examination.
	Ihavenoconcernsand have comeacrossno othermattersin connection
	withtheexamination towhichattentionshouldbedrawninthis reportin
	ordertoenableaproperunderstandingoftheaccountstobe reached.
	"Pleasedeletethewords inthebracketsiftheydo not apply.
Signed:	Date: L z (7 .4.4
Name:	DarrenDiamond
Relevantprofessional	FellowofThe Association of CharteredCertifiedAccountants
qualification(s) orbody
(if any):

Report to thetrustees/	TheWestHouse&HeathRobinsonMuseumTrust
membersof
Onaccountsfortheyear	31March2021 Charity no 1086567
ended	(ifany)
Setout onpages
	Ireporttothetrusteeson myexaminationoftheaccounts oftheabove
	charity("the Trust") for theyear ended3110312021
Responsibilitiesand	Asthecharity'strustees, you areresponsible forthepreparationofthe
basisofreport	accountsin accordancewith therequirements oftheCharitiesAct2011
	("the Act").
	Ireportin respectofmyexaminationofthe Trust'saccounts carriedout
	undersection145of the 2011Act andin carryingoutmyexamination,I
	havefollowedalltheapplicable Directionsgivenbythe CharityCommission
	undersection145(5Xb)oftheAct.

	Ireportin respectofmyexaminationofthe Trust'saccounts carriedout undersection145of the 2011Act andin carryingoutmyexamination,I havefollowedalltheapplicable Directionsgivenbythe CharityCommission undersection145(5Xb)oftheAct.
lndependent examiner'sstatement	[thecharity'sgrossincomedidnot exceed€250,000andIamqualifiedto undertake theexaminationby being aqualifiedmemberoftheAssociation
	ofChartered Certified Accountants.
	Ihavecompletedmyexamination.Iconfirmthatnomaterialmatters have
	cometomyattentionin connection withthe examination(otherthanthat disclosedbelow*)which givesme causetobelievethatin,anymaterial
	respect:
	.the accountingrecordswerenotkeptinaccordancewith section130
	oftheCharitiesAct; or
	otheaccountsdidnot accord withthe accountingrecords;or otheaccountsdidnot comply withthe applicablerequirements
	concerning theformand contentofaccounts setoutintheCharities
	(Accounts andReports)Regulations2008 otherthan anyrequirement
	thattheaccountsgivea 'true andfai/viewwhich isnot amatter
	considered aspart of an independent examination.
	Ihavenoconcernsand have comeacrossno othermattersin connection
	withtheexamination towhichattentionshouldbedrawninthis reportin
	ordertoenableaproperunderstandingoftheaccountstobe reached.
	"Pleasedeletethewords inthebracketsiftheydo not apply.
Signed:	Date: L z (7 .4.4
Name:	DarrenDiamond
Relevantprofessional	FellowofThe Association of CharteredCertifiedAccountants
qualification(s) orbody
(if any):