**2**
## **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 2022.
## **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
1
Geraldine Beare Deena Dwala Nicholas J Coleman (resigned 29 April 2022) Judith Elliott Keith Ferry (resigned July 2021) Peter Higginson Jean Lammiman Clifford Lichfield Paul Osborn Navin Shah Phillip Snell Cynthia Wells (until Jan 2022) Thomas 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:
- six members of the local community
- two representatives from the William Heath Robinson Trust,
- a Councillor nominated by the London Borough of Harrow
- a current Councillor of the London Borough of Harrow
- a member of the Greater London Authority.
## Director Induction and Training
2
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 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. Anticipated completion by December 2022.
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
3
The company currently has 11 directors, 2 volunteer managers, one full time 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 one other councillor.
## 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 four weeks in the financial year. Museum visitor numbers were 2766, compared with 711 in the previous Covid-impacted year. Shop sales of £32K showed a recovery from the £13K of 2020/1 but remained 18% below pre-Covid levels. The timing of rental income from the café (Daisy’s in the Park) and dentist (West House Partnership) continued to be disrupted though to a lesser extent than in the prior year. The Covid-related cost reduction actions were gradually lifted as government
4
restrictions permitted while government grants at £19K were £60K less than in 2020/1.
Activities in the Verden Gallery were reinstated but no Pinner Adult Education Society lectures were held due to these audiences’ continued reluctance to meet in large groups.
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.
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 support the objectives of the Trust and rebounded robustly from the restrictions imposed during Covid.
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.
The two refurbished blockhouses on the West End Lane boundary have provided room for staff and volunteers to meet and relax and an order preparation area for on-line retail operations which contributed 14% of retail sales.
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. Snagging was completed by the
5
contractor in mid-2022 and the final account paid by September 2022.
From the re-opening of the museum in May 2021 to the end of August we presented an exhibition of John Hassall’s Illustrations. By contrast from September until January 2022 the quirky children’s stories and illustrations of Korky Paul were on display. Our final exhibition of the financial year was based on Heath Robinson’s Children’s Stories.
## **4. Financial Review**
Total income for the year was £259,633, a 7% increase driven primarily by the post-Covid recovery of learning activities and shop sales with a gain on the revaluation of investments offsetting the withdrawal of government grants related to coronavirus. The Restricted Fund of £10,755 relates to donations made for specific purposes: Heritage Lottery Emergency Fund (£1,970) is the balance remaining to finish creating a new website and to cover residual Covid-19 related costs and the HLF Sustainability Grant (balance of £7,785) to support the volunteer led organisation with the recruitment of more paid staff. Income from museum entry fees and learning events rose to £25,910, though significantly higher than last year, remained 26% below pre-Covid levels.
This reflected the continued reluctance of many of our supporters to re-join group activities. However, Friends of the Museum membership subscriptions rose by 30% reflecting support from new and loyal supporters in difficult times.
Unrestricted donations rose more than fourfold to £18,359 while government grants declined by £60,000 to £19,000. Retail sales grew 148% to £32,019, still 18% below the pre-Covid level. There was an unrealised gain on investment of £18,000.
Expenditure totalled £208,845 (8% more than the prior year) which included £91,927 on staff costs, £69,047 on
6
running costs for the museum and West House and £6,450 on site development, resulting in an excess of income over expenditure for the year of £50,787.
## 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 yield was 0.8% from April 2021, 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 were reopened in May 2021, having been closed since 19 March 2020 as a result of the Covid19 restrictions imposed by the government. Visitor numbers are still below pre-Covid levels and still show a reluctance of our visitor demographic to want to venture far or meet in numbers.
We intend to take advantage of the any government support that may be available in terms of Business Rate relief and support towards energy costs. Energy costs are particularly significant for the museum as the galleries have to be maintained at a constant temperature and humidity at all times.
The exhibition running at the year end, Heath Robinson’s Children’s Stories will continue until May followed by The Humour of William Heath Robinson until September.
7
Wood engraving will feature in “Scene through Wood” from September until December with Heath Robinson’s Shakespeare running until March 2023.
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 2022/23 is the replacement of the grant from John Lyon’s Charity covering Learning staff costs and the continued funding of the now full-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, additional Learning, Curatorial and Finance staff to strengthen 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. We will make applications to appropriate grant giving bodies.
## **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.
8
Up to 31.3.22 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 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 31.3.22. 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.
9
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 25 August 2022 on behalf of the directors by
C R Lichfield –Treasurer
10
|Charity No
1086567
Company No
4172012
Annual accounts for the period
Period start date
**04/01/2021**
**To**
Period end date
**03/31/2022**
**THE WEST HOUSE & HEATH**
**ROBINSON MUSEUM TRUST**|**THE WEST HOUSE & HEATH**
**ROBINSON MUSEUM TRUST**|**THE WEST HOUSE & HEATH**
**ROBINSON MUSEUM TRUST**|Charity No|1086567|1086567||
|---|---|---|---|---|---|---|
||||Company No|4172012|||
||Annual accounts for the period||||||
||Period start date|**04/01/2021**|**To**|Period end date|**03/31/2022**||
|**Section A Statement of fnancial activities (including summary income and expenditure account)**
|||||||
|**Recommended categories by activity**
Guidance Note
**Total funds**
**Prior year funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
45,551 19,200 - 64,751 109,743
Charitable activities
S02
36,769 - - 36,769 7,181
Other trading activities
S03 137,760 - - 137,760 107,362
Investments
S04
2,353 - - 2,353 2,497
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 222,433 19,200 - 241,633 226,783
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
19,794 2,970 - 22,764 17,050
Charitable activities
S09 174,237 11,845 - 186,082 176,457
Separate material expense item
S10
- - - - -
Other
S11
- - - - -
**_Total_**
S12 194,030 14,815 - 208,846 193,507
S13 28,402 4,385 - 32,787 33,276
Tax payable
S14
- - - - -
S15 28,402 4,385 - 32,787 33,276
Net gains/(losses) on investments
S16
18,000 --18,000 15,300
**Net income/(expenditure)**
S17 46,402 4,385 - 50,787 48,576
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 46,402 4,385 - 50,787 48,576
**_Reconciliation of funds:_**
Total funds brought forward
S23 275,437 6,370 - 281,807 233,231
**_Total funds carried forward_**
S24 321,839 10,755 - 332,594 281,807
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Net income/(expenditure) before tax for the**
**reporting period**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Other recognised** **gains/(losses):**|||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||46,402|4,385|-|50,787|48,576|
||||||||
|||275,437|6,370|-|281,807|233,231|
|||321,839|10,755|-|332,594|281,807|
CC17a (Excel)
01/05/2023
1
## **THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST**
Charity No **1086567** Company No **4172012**
## **Section B Balance sheet**
|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
- - - - -
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fxed assets_**
B05
- - - - -
**Current assets**
**Stocks (Note 18)**
B06
10,037 - - 10,037 11,094
**Debtors (Note 19)**
B07
64,550 - - 64,550 52,040
**Investments (Note 17.4)**
B08
71,400 - - 71,400 53,400
**Cash at bank and in hand (Note 24)**
B09
288,012 10,755 - 298,766 271,943
**_Total current assets_**
B10
433,998 10,755 - 444,753 388,477
B11
92,440 - - 92,440 80,237
**_Net current assets/(liabilities)_**
B12
341,558 10,755 - 352,313 308,240
**_Total assets less current liabilities_**
B13
341,558 10,755**-**352,313 308,240
B14
19,719 - - 19,719 -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
321,839 10,755 - 332,594 308,240
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
10,755
10,755 -
**Unrestricted funds**
B19
290,339
- 290,339 -
**Revaluation reserve**
B20
31,500
31,500
**Fair value reserve**
B21
**_Total funds_**
B22
321,839 10,755 - 332,594 -
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|
|---|---|---|---|---|---|
||-
10,755|||-
10,755
290,339
31,500|-|
|||10,755|||-|
||290,339||||-|
|||||||
|||||||
||321,839|10,755|-|332,594|-|
_**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.**_
**----- Start of picture text -----**
Date of
Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name approval
dd/mm/yyyy
x Cliff Lichfield
x
Jean Lammiman
Date
Signature
dd/mm/yyyy
Signature of director authenticating accounts being sent to Companies House
x
Cliff Lichfield Print name
**----- End of picture text -----**
CC17a (Excel)
2
01/05/2023
**Section C Notes to the ac**
## 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 c value unless otherwise stated in the relevant note(s) to these a
The accounts have been prepared in accordance with:
the Statement of Recommended P • and with* ü preparing their accounts in accorda in the UK and Republic of Ireland (F • and with* ü the Financial Reporting Standard ap 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 c charity's ability to continue as a going concern, please p 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 note { }.
Yes* ü * -Tick as appropriate No*
CC17a (Excel)
3
01/05/2023
## _**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**_
_**(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 repo
Yes* ü * -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 reportin Yes* ü
* -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
CC17a (Excel)
01/05/2023
4
_**(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)
01/05/2023
5
## **ccounts**
convention with items recognised at cost or transaction accounts.
ractice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable FRS 102) issued on 16 July 2014
pplicable in the United Kingdom and Republic of
## _**conditions that cast significant doubt on the provide the following details or state "Not**_
e been made to the accounting policies adopted in
CC17a (Excel)
6
01/05/2023
## rting period (3.46 FRS102 SORP).
## ng period (3.47 FRS102 SORP).
CC17a (Excel)
01/05/2023
7
CC17a IExcell
0110512023
## **Section C Notes to the**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applie different or additional policy has been adopted then thi**_
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconciliation of funds per previous GAAP to funds dete**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per prev FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
9
01/05/2023
## **accounts (cont)**
_**ed by the charity except for those deleted. Where a is is detailed in the box below.**_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**ermined under FRS 102**_
## _**vious GAAP to net income/(net expenditure) under**_
CC17a (Excel)
10
01/05/2023
## **Section C**
|**Note 2**|**Accounting policies**|
|---|---|
|**2.2 INCOME**||
|**Recognition of income**|These are included in the Stat|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
|**Ofsetting**|There has been no ofsetting o
required or permitted by the F|
|**Grants and donations**|Grants and donations are only
criteria are met (5.10 to 5.12|
||In the case of performance re|
||that the charity has provided|
||only occurs when the perform|
||Legacies are included in the S|
|**Legacies**|grant of probate, the executor
estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale|
||from other trading activities' w|
CC17 FRS 102 SORP
01/05/2023
11
||from other trading activities' w|
|---|---|
||sheet. On its sale the value o|
||activities' and the proceeds fr|
||activities'.|
||Goods donated for on-going u|
||and included in the SoFA as in|
||Gifts in kind for use by the cha|
||when receivable.|
|**Donated services and**|Donated services and facilitie|
|**facilities**|the gift to the charity provided|
||Donated services and facilitie|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
||Liabilities are recognised whe|
|**Liability recognition**|constructive obligation comm
the obligation can be measure|
|**Governance and support**|
Support costs have been alloc|
|**costs**|Governance costs comprise a|
||compliance with regulation an|
CC17 FRS 102 SORP
12
01/05/2023
||Support costs include central|
|---|---|
||categories on a basis consiste|
||foor areas, or per capita, staf|
|**Grants with performance**|
Where the charity gives a gra|
|**conditions**|service or output to be provid|
||recipient of the grant has prov|
|**Grants payable without**|Where there are no conditions|
|**performance conditions**|realistically avoid the commitm|
||recognised.|
|**Redundancy cost**|The charity made no redunda|
|**Deferred income**|No material item of deferred i|
|**Creditors**|The charity has creditors whic
discounts|
||A liability is measured on reco|
|**Provisions for liabilities**|measured at the best estimat|
||reporting date|
|**Basic fnancial**
**instruments**|The charity accounts for basic
paragraph 10.7 FRS102 SORP.
11.19, FRS102 SORP.|
|**2.4 ASSETS**||
|**Tangible fxed assets for**|These are capitalised if they c|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and me|
||The charity has intangible fxe|
|**Intangible fxed assets**|physical substance but are ide|
||or legal rights. The amortisat|
||They are valued at cost.|
||The charity has heritage asset|
|**Heritage assets**|scientifc, technological, geop
maintained principally for the|
||rates and methods used as di|
||They are valued at cost.|
||Fixed asset investments in qu|
|**Investments**|valued at initially at cost and
end
The same treatment is a|
CC17 FRS 102 SORP
13
01/05/2023
end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** net realisable value. Goods or services provided as value based on the service po Work in progress is valued at contract. Debtors (including trade debto recognition at settlement amo **Debtors** charity. Subsequently, they a be received. The charity has investments w **Current asset** cash equivalents with a matur **investments** and cash equivalents with a m rather than to meet short-term
They are valued at fair value e
Donated services of unpaid **POLICIES ADOPTED** measured reliably. **ADDITIONAL TO OR** Assets purchased with fund **DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
01/05/2023
14
**Notes to the accounts (cont)**
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless FRS 102 SORP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
FA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be al to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance
**----- Start of picture text -----**
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
ü
Yes* No* N/a*
**----- End of picture text -----**
CC17 FRS 102 SORP
01/05/2023
15
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of d the value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
nditure on support costs.
elp received is not included in the accounts but is described
.
ts when receipt is probable and the amount receivable can
ceived in the nature of a gift are recognised in Donations and
ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support.
ll costs involving public accountability of the charity and its nd good practice.
**----- Start of picture text -----**
ü
Yes* No* N/a*
ü
**----- End of picture text -----**
Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü
CC17 FRS 102 SORP
16
01/05/2023
functions and have been allocated to activity cost
ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the
c financial instruments on initial recognition as per
P. Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü £1,500 Yes* No* N/a* ü
ethods used are disclosed in note 14.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 15.
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 16.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be
Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a*
CC17 FRS 102 SORP
01/05/2023
17
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
f non-charitable trade are measured at the lower or cost or
s part of a charitable activity are measured at net realisable otential provided by items of stock.
cost less any foreseeable loss that is likely to occur on the
ors and loans receivable) are measured on initial ount after any trade discounts or amount advanced by the re measured at the cash or other consideration expected to
which it holds for resale or pending their sale and cash and rity date less than one year. These include cash on deposit maturity of loss than one year held for investment purposes m cash commitments as they fall due.
except where they qualify as basic financial instruments.
ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü Yes* No* N/a* ü
d volunteers are not included in the SOFA as the value of the service cannot be ds from a restricted grant are not capitalised but written off against that grant
CC17 FRS 102 SORP
18
01/05/2023
**Section C Notes to the accounts (cont.)**
**----- Start of picture text -----**
Note 3 Income
Unrestricted Restricted Endowment
Analysis of income funds income funds funds Total funds Prior year
£ £
Donations Donations and gifts 18,359 - - 18,359 4,077
and legacies: Grants provided through local council for
Coovid-19 closure support 9,000 - - 9,000 42,572
Job Retention Scheme and Kickstart grants
provided by Government 10,204 - 10,204 36,058
Heritage Lottery Fund Grant - Emergency -
Heritage Lottery Fund Grant - Sustainability -
General grants provided by other charities - 19,200 19,200 23,100
Gift Aid 5,488 - - 5,488 1,757
Legacies 2,500 - - 2,500 2,179
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 45,551 19,200 - 64,751 109,743
Charitable Museum Admission Fees 9,086 - - 9,086 1,432
activities: Learning Events 15,049 - - 15,049 2,334
other Events 974 974 67
Fundraising Events - - -
Fees from loans of items in Collection 5,240 - - 5,240 -
Friends of Museum membership subscriptions
3,712 - - 3,712 2,842
Royalties from the exploitation of intellectual
property rights 331 - - 331 349
School Visits
1,775 1,775
Other 602 - - 602 157
Total 36,769 - - 36,769 7,181
Other trading Rental Income 79,066 - - 79,066 78,602
activities: Service Charges 12,998 12,998 10,405
Lettings of space 6,753 - - 6,753 -
Car Park 7,225 - - 7,225 5,795
Shop 31,718 - - 31,718 12,560
Donated goods for resale - - - - -
Other - - - - -
Total 137,760 - - 137,760 107,362
Income from Interest income 1,033 - - 1,033 1,555
investments: Dividend income 1,320 - - 1,320 942
- - - - -
Other - - - - -
Total 2,353 - - 2,353 2,497
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: 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 18,000 - - 18,000 15,300
Other - - - - -
Total 18,000 - - 18,000 15,300
TOTAL INCOME 240,433 19,200.00 - 259,633 242,083
**----- End of picture text -----**
**Other information:**
See 27.1 and 27.2
**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)
19
01/05/2023
**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
## **Description**
**Government grant 1 Government grant 2**
**Government grant 3 Other**
Job Retention Grant (furloughed staff) Grants provided through local council for Coronavirus closure support
Kickstart scheme grant
**Total**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
## **none**
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
As a VAT regeistered entity the Trust benefitted from the VAT reduction to 5% and then 12.5% on categories of income. The Trust also benefitted from a business rates discount.
CC17a (Excel)
20
01/05/2023
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|3,357|36,058|
|9,000|42,572|
|6,847|-|
|-|-|
|19,204|78,630|
CC17a (Excel)
21
01/05/2023
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
**Seconded staff Use of property Other**
Donated services of unpaid volunteers are not included **Please provide details of the** in the SOFA as the value of those services cannot be **accounting policy for the recognition** measured reliably. Any goods donated for resale are **and valuation of donated goods,** recognised only when sold as their value is deemed **facilities and services.** 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.**
Donated services of unpaid volunteers are not included **Please give details of other forms of** in the SOFA as the value of those services cannot be **other donated goods and services** measured reliably. Any goods donated for resale are **not recognised in the accounts, eg** recognised only when sold as their value is deemed **contribution of unpaid volunteers.** uncertain until realised.
CC17a (Excel)
22
01/05/2023
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
23
01/05/2023
**Section C Notes to the accounts (cont.)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Analysis of expenditure funds income funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies - - - - -
Incurred seeking grants - - - - -
Operating membership schemes 349 - - 349 175
Staging fundraising events - - - - -
Advertising, marketing, direct mail and
publicity (inc Website) 2,729 2,970 - 5,699 10,538
Operating charity shop
16,716 - - 16,716 6,337
Total expenditure on raising funds 19,794 2,970 - 22,764 17,050
Expenditure on Staff costs 91,308 619 91,927 74,877
charitable Site development 6,292 900 - 7,192 59,715
activities Facility cost West House and Museum 48,838 606 - 49,445 32,411
Exhibition and event costs 5,193 - - 5,193 1,475
Learning costs 5,643 2,220 - 7,863 987
Finance & Legal costs 2,683 2,683 1,436
non-property liability insurance 2,213 2,213 1,368
Other running costs 8,132 - 8,132 4,188
Volunteer & staff expenses 808 - - 808 -
Purchased & Consulting services 2,176 7,500 9,676
Grants paid / awarded 950 950
- - - -
Total expenditure on charitable
activities 174,237 11,845 - 186,082 176,457
Separate - - - - -
material item of - - - - -
expense - - - - -
- - - - -
Total - - - - -
Other Loss on valuation of Investments - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 194,030 14,815 - 208,845.83 193,507
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or Support Total this Total prior
programme Activities undertaken directly funding of activities Costs year year
£ £ £ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**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)
24
01/05/2023
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Truste Note 28)**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defned contribution pension plan)**
**Other employee benefts**
**Total staf costs**|**This year**
**£**|
|---|---|
||87,865|
||2,462|
||1,600|
||-|
||91,927|
**Please provide details of expenditure on staff working for the** No **charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number 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
**----- End of picture text -----**
**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.**
**This year 11.2 Average head count in the year Number The parts of the charity in which the Fundraising** -
CC17a (Excel)
25
01/05/2023
|**Charitable Activities**
**Governance**
**Other**
**Total**
**employees work**|**Charitable Activities**|4.6|
|---|---|---|
||**Governance**|0.4|
||**Other**|-|
|||5.0|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**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)**
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
## **Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
26
01/05/2023
**(cont)**
## _**ees dealt with in**_
**----- Start of picture text -----**
Last year
£
72,147
1,313
1,417
-
74,877
**----- End of picture text -----**
**----- Start of picture text -----**
one
**----- End of picture text -----**
## _**luding employer no such**_
**----- Start of picture text -----**
1
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
Number
-
**----- End of picture text -----**
CC17a (Excel)
27
01/05/2023
4.0 - - 4.0
CC17a (Excel)
28
01/05/2023
## **Section C Notes to the accounts**
## **Note 12 Defined contribution pension scheme or defined benefit 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**
**the SOFA as an expense £1,600 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between Employer NEST contribution activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefi 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-employe 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 multiemployer plan**
**Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
CC17a (Excel)
29
01/05/2023
## **(co**
## **t scheme**
## _**d.**_
**ns**
_**fit pension plan but**_
_**er defined benefit**_
CC17a (Excel)
30
01/05/2023
**Section C Notes to the accounts**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations wh part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals
Activity or project 1 950
Activity or project 2
Activity or project 3
Activity or project 4
Total - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**Names of institution Purp** William Heath Robinson Trust Grant made to a relat the Heath Robinson C that it could aquire "A Forever" a pen and in William Heath Robins
CC17a (Excel)
31
01/05/2023
_**Total grants to institutions in reporting period Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
CC17a (Excel)
32
01/05/2023
**(cont)**
## _**hich in aggregate form a material**_
**----- Start of picture text -----**
Support costs Total
£ £950
- -
- -
- [ - ]
- -
**----- End of picture text -----**
## _**t costs.**_
**----- Start of picture text -----**
Please provide
Yes details of charity's
URL.
Provide details
No
below
Total amount of
pose
grants paid £
ted Trust which owns 950
Collection in order
A Crow is a Crow
nk drawing by
son.
-
-
**----- End of picture text -----**
CC17a (Excel)
33
01/05/2023
- - - - - - - **950** - 950
CC17a (Excel)
34
01/05/2023
## **Section C Notes to the accounts**
## **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)**
|**investment)**|||||
|---|---|---|---|---|
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investment**
**s**|
||-|53,400|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|18,000|-|-|
||-|71,400|-|-|
## ***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 b knowledgeable and willing parties in an arm's length transaction. For traded secur the value of the security quoted on the London Stock Exchange Daily Official List or assets where there is no market price on a traded market, it is the trustees' or valu fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the b differentiating between those held at fair value and those held at cost less impairm**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**||
|---|---|
||**Fair value at year end**|
||**£**|
||-|
||71,400|
CC17a (Excel)
35
01/05/2023
**Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)**
- - - 71,400
## **17.3 If your charity holds investment properties, please complete the follow**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(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 balance sheet.**
**Analysis of current asset This year investments £ Cash or cash equivalents** - **Listed investments** 71,400 **Investment properties** - **Social investments** - **Other investments** - **Total** 71,400
## **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.**
CC17a (Excel)
36
01/05/2023
**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 closin
**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)
37
01/05/2023
## **(cont)**
**----- Start of picture text -----**
Other Total
- 53,400
- -
- -
- -
- -
- -
- 18,000
- 71,400
**----- End of picture text -----**
_**be exchanged between rities, the fair value is r equivalent. For other uers' best estimate of**_
**balance sheet row B04 ment.**
**----- Start of picture text -----**
Cost less impairment
£
-
-
**----- End of picture text -----**
CC17a (Excel)
38
01/05/2023
**----- Start of picture text -----**
-
-
-
-
71,400
**----- End of picture text -----**
## **wing note:**
## **e, agreeing with the**
**----- Start of picture text -----**
Last year
£
-
53,400
-
-
-
53,400
**----- End of picture text -----**
CC17a (Excel)
39
01/05/2023
g sell price on 31st March 2022
CC17a IExcell
40
0110512023
**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 be activities.**
**----- Start of picture text -----**
Stock Donated goods
For For resale For For resale
distribution distribution
£ £ £ £
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 - 11,094 - -
Added in period - 15,920 - -
Expensed in period - 16,977 - -
Impaired - - - -
Closing - 10,037 - -
- 10,037 - -
Total this year
- 11,094 - -
Total previous year
**----- End of picture text -----**
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
01/05/2023
41
## **tween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - -
CC17a (Excel)
42
01/05/2023
## **Section C Notes to the accounts**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|
|---|---|
||33,595|
||13,455|
||17,500|
||64,550|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the rep**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors ab**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|
|---|---|
||-|
||-|
||-|
||-|
CC17a (Excel)
43
01/05/2023
## **(cont)**
**Last year £** 24,443 10,588 17,009 52,040
## _**porting date.**_
## **bove)**
**Last year £** - - - -
CC17a (Excel)
01/05/2023
44
## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||
|---|---|---|---|
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**Amounts falling due**
**within one year**||**Amounts fall**
**more than**|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|
||-|-|-|
||-|-|-|
||22,118|12,960|19,719|
||-|-|-|
||60,316|57,732|-|
||9,630|9,156|-|
||375|389|-|
||92,440|80,237|19,719|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred. Deferred Income £25,203**_
**----- Start of picture text -----**
Deferred Income £25,203
Property lease and service charges billed quarterly in advance are deferred until per
(£21,475).
2. Course fees and booking deposits paid in advance for future events or visits, in
deferred until event held (£1,958).
4
against future lettings of space (£ 1,770)
Accrued Cost £35,113
5. Cost accrued against building contr
retention (£32 034) ; utility bills (£1 334) ; other (£1 745)
**----- End of picture text -----**
_**2. Course fees and booking deposits paid in advance for future events or visits, in deferred until event held (£1,958). 4 against future lettings of space (£ 1,770)**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income**
**Balance at the end of the reporting period**|**This year**
**£**|
|---|---|
||24,708|
||105,815|
||- 105,320|
||25,203|
CC17a (Excel)
01/05/2023
45
## **(cont)**
**ing due after n one year Last year £** - - 26,433 - - - - 26,433
_**1. riod covered ncome is 4. Deposits**_
## _**ract**_
**Last year £** 21,865 84,512 - 81,669 24,708
CC17a (Excel)
46
01/05/2023
## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any pr provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
|**21.2 Movements in recognised provisions and funding commitment**|**during the perio**|
|---|---|
|**Balance at the start of the reporting period**|**This year**
**£**
-|
|**Amounts added in current period**|-|
|**Amounts charged against the provision in the current period**|-|
|**Unused amounts reversed during the period**|-|
|**Balance at the end of the reporting period**|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
01/05/2023
47
## **(cont)**
## _**rovisions. A**_
**od Last year £** - - - - -
CC17a (Excel)
48
01/05/2023
## **Section C Notes to the accounts**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instrumen**
**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.**
**The Trust is paying for the costs of a pr extension over 6 years. The cost (£59,5 taken in a prior period and the outstan treated as a trade creditor, with the am repayable after March 2023 treated as**
**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)
49
01/05/2023
## **(cont)**
## **nts**
**remises 573) was ding sum mount long term.**
CC17a (Excel)
50
01/05/2023
## **Section C Notes to the accounts**
**Note 24 Cash at bank and in hand**
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Other - amounts in transit from card and cash sales in the**
**last week of FY**|**This year**
**£**|
|---|---|
||234,003|
||-|
||63,838|
||926|
||298,766|
CC17a (Excel)
01/05/2023
51
## **(cont)**
**Last year £** 232,970 - 38,973 - 271,943
CC17a (Excel)
52
01/05/2023
## **Section C Notes to the accounts**
## **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 Risk - not significant as limited t 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)
53
01/05/2023
**----- Start of picture text -----**
(cont)
Market
o Investments held in
**----- End of picture text -----**
CC17a (Excel)
01/05/2023
54
**Section C Notes to the accounts**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accou occurred after the end of the reporting period but before the accounts are auth which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
CC17a (Excel)
01/05/2023
55
## _**unts) have horised**_
CC17a (Excel)
56
01/05/2023
**Section C Notes to the accounts (cont.)**
## **Note 27 Charity funds**
## **27.2 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 f**_
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of t unrestricted funds**_
**----- Start of picture text -----**
Fund
Type
PE, EE balances
Purpose and Restrictions
R or UR brought
* forward Income Expenditure Transfers
Fund names £ £ £ £
Grants restricted for use in preparing and running Art
Classes for young people; to fund assisted places and
The Arts Society (H.O. &
R to cover artist fees and materials for Arts Academy
Harrow) grants
classes. Original grant received from Harrow branch
in May 2020. 500 - - 500 -
Restricted for use in Learning activities for children
Roland Callingham
R and young people. Grant received October 2020 for
Foundation grant(s)
Sept 2020 to July 2021 school year.
1,000 - - 1,000
Restricted for use inEducational activities for children
Roland Callingham
R and young people. Grants received in Sept 2021 for
Foundation grant(s)
2021 to July 2022 school year
- 700 - 700
HLF Sustainability grant. First part payment £17,500
of Sustainability grant (50%) received in prior year.
Second part accrued in current year. Project
Sustainability project R commenced March 2019 and due for completion
soon, at which point the final 50% (£17,500) of grant
will be received. £3.6k committed future spend and
£2.4k evaluation still to complete.
- 2,215 17,500 - 7,500 -
**----- End of picture text -----**
**----- Start of picture text -----**
Young Harrow Foundation R BBB grant Feb 2021
1,000 - - 1,000
Gryphon Trust Grant returnable in the event that the
Scene Through Wood R planned exhibition - Scene Through Wood - cannot be
staged in 2022. See Designated Funds 27.3
- 1,000.00 -
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 is to complete work to
Heritage Emergency Fund R digitise our collection; link the data from existing
Modes system and make it available on our new
website.
5,185 - - 3,215 -
Grant to build hedge in front of blockhouses on West
Pinner Association R
End Lane and improve site appearance 900 - - 900 -
Other funds (balancing
UR N/a 275,437 222,433 - 194,030 -
figure)
Total Funds as per balance sheet 281,807 241,633 - 208,846 -
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency ü
**----- End of picture text -----**
## _**funds' (which should e balance sheet.**_
## _**the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
losses forward
£ £
- -
-
-
- 7,785
**----- End of picture text -----**
- 1,000 - 1,970 - - -[ 303,839 ] - 314,594
**Section C Notes to the accounts (cont.)**
## **Note 27 Charity funds**
## **27.1 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 figur reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balan**_
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including spec**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward
Fund names £
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
The Arts Society (H.O. & Harrow) R Arts Academy classes. New grant received from Harrow branch in May
grants 2020 unused as scheduled classes have been postponed since
December 2020.
61
Restricted for use in Learning activities for children and young people.
Roland Callingham Foundation R £1,000 Grants received in October 2020 remains unspent owing to all
grant(s) classes and school visits being postponed in lockdown.
1,000
HLF Sustainability grant. First part payment of Sustainability grant (50%)
received in prior year. Project underway from March 2019 and due for
Sustainability project R 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
Young Harrow Foundation R Feb 2021 grant unspent.
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
Heritage Emergency Fund R 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.
**----- End of picture text -----**
CC17a (Excel)
61
01/05/2023
**----- Start of picture text -----**
Grant to build hedge in front of blockhouses on West End Lane, delayed
R
Pinner Association due to lockdown restrictions, now commenced. 1,000
Other funds (balancing
UR N/a 233,385
figure)
Total Funds as per balance sheet 233,231
**----- End of picture text -----**
## **Fund balances carried forward include assets and liabilities denominated in a foreign currency**
_**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)
62
01/05/2023
## _**re for 'Other funds' (which should include revaluation nce sheet.**_
## _**cial trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Income Expenditure Transfers losses forward
£ £ £ £ £
500 - 61 - - 500
- - 1,000
- - - - - 2,215
1,000 1,000
21,600 - 16,415 5,185
**----- End of picture text -----**
CC17a (Excel)
63
01/05/2023
- - 100 - - 900 203,683 - 176,931 - 15,300 275,437 226,783 - 193,507 - 15,300 281,807
|Yes*
No*|Yes*
No*|
|---|---|
||ü|
CC17a (Excel)
64
01/05/2023
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
**----- Start of picture text -----**
27.4 Designated funds
Planned use Purpose of the designation Amount
Revaluation Reserve Reserve created from the net revaluation of Trust Investment Assets since 30,900
(Investments) their acquisition in 2018
Sinking Fund reserves Sinking Fund reserves against future replacement of Lift (£2,790) and Boiler 6,790
against replacement of Lift (£4,000) in West House.
and Boiler in West House
Funds raised through a specific appeal to put on a touring Exhibition 4,412
"SceneThrough Wood" developed by the Ashmolean Museum, which is
Staging "Scene Through planned to be staged in 2022. Excludes £1,000 Gryphon Trust restricted
Wood" Exhibition Grant awarded for the same purpose and which is returnable in the event
exhibition cannot be staged and is included in restricted grant.
Funds committed to consultants working on Marketing and Fundraising under 3,800
Committed spend the HLF Sustainability Project
Sustainability Project
Funds raised and committed to staging and marketing the Play in the Park to 3,250
Play in the Park be delivered by Illyria in August
Friends of HR Museum issued a specific Appeal to fund a reprint of William 2,122
Heath Robinson's autobiograpahy "My Line of Life" to co-incide with the
Reprinting "My Line of Life" 150th Anniverary of his birth (May 2022). Funds remaining
51,274
**----- End of picture text -----**
CC17a (Excel)
65
01/05/2023
## **ote 29 Additional Disclosures**
CC17a (Excel)
66
01/05/2023
##
##