## **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)
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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**|
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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**
- -
**Total**4.0 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
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**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)
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## **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)
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## **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|
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## **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)
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## **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)
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## **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)
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## **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)
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**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)
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**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)
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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):||
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|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):||
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