2023-03-31-accounts

	CharityNo 1086567 THE WEST HOUSE & HEATH
	Company No 4172012 ROBINSON MUSEUM TRUST
	Annual accounts for theperiod
	Period start date 4/1/2022 To Period end date 3/31/2023
Section A	Statement of financial activities (including summary income and expenditure account)

	THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	CharityNo	1086567	1086567
			Company No	4172012
	Annual accounts for theperiod
	Period start date	4/1/2022	To	Period end date	3/31/2023
Section A Statement of financial activities (including summary income and expenditure account)
Recommended categories by activity Guidance Note Income (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 Total S07 Expenditure (Notes 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material expense item S10 Other S11 Total S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 Transfers between funds S19 Gains and losses on revaluation of fixed assets for the charity’s own use S20 Other gains/(losses) S21 Net movement in funds S22 Reconciliation of funds: Total funds brought forward S23 Total funds carried forward S24 Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Other recognised gains/(losses):		Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds
		40,200	14,418	-	54,618	64,751
		40,473	-	-	40,473	36,769
		150,424	-	-	150,424	137,760
		3,386	-	-	3,386	2,353
		-	-	-	-	-
		-	-	-	-	-
		234,484	14,418	-	248,902	241,633
		22,976	406	-	23,382	22,764
		211,468	18,706	-	230,174	186,082
		-	-	-	-	-
		-	-	-	-	-
		234,444	19,112	-	253,556	208,846
		40	-4,694	-	-4,655	32,787
		-	-	-	-	-
		40	-4,694	-	-4,655	32,787
		-	-	-	-	18,000
		40	-4,694	-	-4,655	50,787
		-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		40	-4,694	-	-4,655	50,787
		321,839	10,755	-	332,594	281,807
		321,879	6,060	-	327,939	332,594

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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 B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22 Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	£ F01 Unrestricted funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	9,590	-	-	9,590	10,037
	45,858	-	-	45,858	64,550
	71,400	-	-	71,400	71,400
	257,293	6,060	-	263,354	298,766
	384,141	6,060	-	390,202	444,753
	49,257	-	-	49,257	92,440
	334,884	6,060	-	340,945	352,313
	334,884	6,060	-	340,945	352,313
	13,005	-	-	13,005	19,719
	-	-	-	-	-
	321,879	6,060	-	327,939	332,594
	-			- 6,060 290,379 31,500	-
		6,060	-		10,755
	290,379				290,339
	31,500				31,500
	321,879	6,060	-	327,939	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.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
x	Cliff Lichfield
x	Jean Lammiman
Signature of director authenticating accounts being sent to Companies House	Signature	Date dd/mm/yyyy
	x
	Cliff Lichfield	Print name

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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:

• the Statement of Recommended Practice: Accounting and Reporting by Charities

• • and with* ü 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

• • and with* ü 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.*

ü

• -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 { }.

----- Start of picture text -----
Yes ü
-Tick as appropriate
No
----- End of picture text -----*

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

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(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 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 reporting period (3.47 FRS102 SORP).

Yes ü * -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.

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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 period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · 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. 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. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 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). 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. Tax reclaims on donations and gifts 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. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities 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. 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes*	No*	N/a*
	ü
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	Yes*	No*	N/a*
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Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends	be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	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.
Settlement of insurance claims	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.
Investment gains and losses	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.
2.3 EXPENDITURE	AND LIABILITIES
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.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and its
	compliance with regulation and good practice.
	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.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	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.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	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.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
	The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets	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.
	They are valued at cost.
	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
	scientific, technological, geophysical or environmental qualities that are held and
Heritage assets	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 16.
	They are valued at cost.

Yes No N/a*	Yes No N/a*	Yes No N/a*
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Yes No N/a*
		ü
Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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£1,500
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

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CC17 FRS 102 SORP

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Investments

Stocks and work in progress

Debtors

Current asset investments

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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.

Yes No N/a*	Yes No N/a*	Yes No N/a*
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Yes No N/a*
		ü
Yes No N/a*
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Yes No N/a*
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Yes No N/a*
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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 held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

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.

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.

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

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CC17 FRS 102 SORP

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Section C Notes to the accounts (cont.)

Note 3 Income

Analysis of income Total funds Prior year £ £ Donations andgifts 9,529 - - 9,529 18,359 - - - - 9,000 - 3,357 Kickstart schemegrants 7,466 - 7,466 6,847 Generalgrantsprovided byother charities 20,000 14,418 34,418 19,200 Gift Aid 3,206 - - 3,206 5,488 Legacies - - - - 2,500 - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total40,200 14,418 - 54,618 64,751 Museum Admission Fees 13,445 - - 13,445 9,086 LearningCourses and Events 19,746 - - 19,746 15,049 School Visits 1,567 1,567 1,775 other Events 1,301 1,301 974 Friends of Museum membership subscriptions 3,083 - - 3,083 3,712 FundraisingEvents - - - Fees from loans of items in Collection 300 - - 300 5,240 472 - - 472 331 Other(Online BookingFees) 559 - - 559 602 Total40,473 - - 40,473 36,769 Rental Income 79,066 - - 79,066 79,066 Service Charges 14,394 14,394 12,998 Lettings of space 9,664 - - 9,664 6,753 Car Park 10,264 - - 10,264 7,225 ShopSales 37,036 - - 37,036 31,718 Donatedgoods for resale - - - - - Other - - - - - Total150,424 - - 150,424 137,760 Interest income 1,331 - - 1,331 1,033 Dividend income 2,055 - - 2,055 1,320 - - - - - Other - - - - - Total3,386 - - 3,386 2,353 - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - Gain on valuation of Investments - - - - 18,000 Other - - - - - Total- - - - 18,000 TOTAL INCOME 234,484 14,418 - 248,902 259,633 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: Grants provided through local council for Coovid-19 closure support Job Retention Scheme provided by Government for furloughed staff Membership subscriptions and sponsorships which are in substance donations Charitable activities: Royalties from the exploitation of intellectual property rights Other trading activities: Income from investments: Separate material item of income Gain on disposal of a tangible fixed asset held for charity's own use	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	9,529	-	-	9,529	18,359
	Grants provided through local council for Coovid-19 closure support	-	-	-	-	9,000
	Job Retention Scheme provided by Government for furloughed staff	-				3,357
	Kickstart schemegrants	7,466	-		7,466	6,847
	Generalgrantsprovided byother charities	20,000	14,418		34,418	19,200
	Gift Aid	3,206	-	-	3,206	5,488
	Legacies	-	-	-	-	2,500
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	40,200	14,418	-	54,618	64,751
	Museum Admission Fees	13,445	-	-	13,445	9,086
	LearningCourses and Events	19,746	-	-	19,746	15,049
	School Visits	1,567			1,567	1,775
	other Events	1,301			1,301	974
	Friends of Museum membership subscriptions	3,083	-	-	3,083	3,712
	FundraisingEvents	-			-	-
	Fees from loans of items in Collection	300	-	-	300	5,240
	Royalties from the exploitation of intellectual property rights	472	-	-	472	331
	Other(Online BookingFees)	559	-	-	559	602
	Total	40,473	-	-	40,473	36,769
	Rental Income	79,066	-	-	79,066	79,066
	Service Charges	14,394			14,394	12,998
	Lettings of space	9,664	-	-	9,664	6,753
	Car Park	10,264	-	-	10,264	7,225
	ShopSales	37,036	-	-	37,036	31,718
	Donatedgoods for resale	-	-	-	-	-
	Other	-	-	-	-	-
	Total	150,424	-	-	150,424	137,760
	Interest income	1,331	-	-	1,331	1,033
	Dividend income	2,055	-	-	2,055	1,320
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	3,386	-	-	3,386	2,353
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	18,000
	Other	-	-	-	-	-
	Total	-	-	-	-	18,000
		234,484	14,418	-	248,902	259,633

See 27.2 for restricted grants in PY

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

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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 £ £	Description This year Last year £ £	Description This year Last year £ £
	Job Retention Grant(furloughed staff)	-	3,357
	Grants provided through local council for Coronavirus closure support	-	9,000
	Kickstart schemegrant	7,466	6,847
		-	-
	Total	7,466	19,204
	none

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services Seconded staff Use of property Other	Note 5 Donated goods, facilities and services Seconded staff Use of property Other	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 arenot 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.

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Section C Notes to the accounts (cont.)

Note 6 Expenditure

Expenditure on raising funds: Expenditure on charitable activities	Analysis of expenditure	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 £ £ Unrestricted funds Restricted income funds Endowment funds
	Incurred seekingdonations	-	-	-	-	-
	Incurred seekinglegacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operatingmembershipschemes	306	-	-	306	349
	Stagingfundraisingevents		-	-	-	-
	Advertising, marketing, direct mail and publicity (inc Website)	3,524	406	-	3,930	5,699
	Operating charity shop	19,146	-	-	19,146	16,716
	Total expenditure on raising funds	22,976	406	-	23,382	22,764
	Staff costs	119,026	4,600		123,626	91,927
	Facilitycost West House and Museum	49,916	645	-	50,561	49,445
	Exhibition and event costs	12,516	1,524	-	14,040	5,193
	Learningcosts	3,288	6,462	-	9,749	7,863
	Purchased & Consultingservices	1,970	4,246		6,215	9,676
	Other runningcosts(inc IT)	8,883	1,230		10,112	8,132
	Site development	8,790		-	8,790	7,192
	Finance & Legal costs	3,561			3,561	2,683
	non-propertyliabilityinsurance	2,294			2,294	2,213
	Volunteer & staff expenses	1,225		-	1,225	808
	Grantspaid / awarded				-	950
		-	-		-	-
	Total expenditure on charitable activities	211,468	18,706	-	230,174	186,082
Separate material item of expense		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
Other	Loss on valuation of Investments	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-
TOTAL EXPENDITURE
		234,444	19,112	-	253,556	208,846

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

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary ite	Description	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		-	-
	ms	-	-

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-		-	-
	-	-		-	-
	-	-		-	-
	-	-		-	-
Other	-	-		-	-
Total	-	-		-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	0	0
	0	0
	0	0
	0	0

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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)

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution pension plan) Other employee benefits Total staff costs Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	117,395	87,865
	4,047	2,462
	2,185	1,600
	-	-
	123,626.38	91,927
	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 benefi pension costs) for the reporting period o	ts (excluding employer f more than £60,000	1	1
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
11.2 Average head count in the year 11.3 Ex-gratia payments to employees a Please complete if an ex-gratia payment 11.4 Redundancy payments Please complete if any redundancy or te Total amount of payment 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 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) 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
		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	5.1	4.6
	Governance	0.4	0.4
	Other	-	-
	Total	5.5	5.0
	nd others (excluding trustees) is made.
	rmination payment is made in the period.

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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 £2,185 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.

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1	0		£	£0
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
Total	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	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.		Yes	Please provide details of charity's URL.
		No	Provide details below
Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID			-
			-
			-

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Additions Revaluations Disposals Transfers * At end of the year At the beginning of the year	£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

14.2 Depreciation and impairments

*Basis* Rate Disposals Depreciation Impairment Transfers At end of the year 14.3 Net book value* At beginning of the year Net book value at the beginning of the year Net book value at the end of the year	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-

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14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

• The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of

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CC17a (Excell 22 1211W2023

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Additions Disposals Revaluations Transfers * At end of the year At beginning of the year	£ Project development costs	£ Patents and trademarks	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

* Rate Disposals Amortisation Impairment Transfers At end of year 15.3 Net book value Method of amortisation At beginning of the year Nat book value at the beginning of the year Net book value at the end of the year	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

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15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers At end of the year 16.3 Depreciation and impairments Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year 16.4 Net book value* Net book value at the end of the year Nat book value at the beginning of the year	£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3	£ Heritage asset 4	Total £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

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16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	£ At valuation Group A	£ At cost Group B	Total £
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-
	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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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)

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	Other	Total
	-	71,400	-	-	-	71,400
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	71,400	-	-	-	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 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 Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	71,400	-
	-	-
	-	-
	-	-
	71,400	-
	71,400

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

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(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, agreeing with the balance sheet.

Cash or cash equivalents Listed investments Investment properties Social investments Total Analysis of current asset investments Other investments	This year	Last year
	£	£
	-	-
	71,400	71,400
	-	-
	-	-
	-	-
	71,400	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.

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 sell price on 31st March in the respective years

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.

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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 Opening Added in period Expensed in period Impaired Closing Total this year Total previous year Other: Expenditure on Raising Funds	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	10,037	-	-	-
	-	17,256	-	-	-
	-	17,703	-	-	-
	-	-	-	-	-
	-	9,590	-	-	-
	-	9,590	-	-	-
	-	10,037	-	-	-

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

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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
Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	26,742	33,595
	19,116	13,455
	-	17,500
	45,858	64,550

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)

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

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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 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 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 £
	-	-	-	-
	-	-	-	-
	11,864	22,118	13,005	19,719
	-	-	-	-
	25,539	60,316	-	-
	11,360	9,630	-	-
	493	375	-	-
	49,257	92,440	13,005	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 £25,539. (PY £25,203) 1. Property lease and service charges billed quarterly in advance are deferred until period covered

• - £21,560. (PY £21,475) 2. Course fees and booking deposits paid in advance for future events or visits, income is deferred until event held - £2,989. (PY £1,958) 4. Deposits against future lettings of space - £990 (PY £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 £	Last year £
	25,203	24,708
	103,460	105,815
	- 103,124	- 105,320
	25,539	25,203

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A 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 period

Balance at the start of the reporting period 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	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

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.

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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.

The Trust is paying for the costs of a premises extension over 6 years, with 2 years more to go. The cost (£59,573) was taken in a prior period and the outstanding sum treated as a trade creditor, with the amount repayable after March 2024 treated as a long term creditor.

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.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

Estimate of financial effect Description of item including its legal nature. Please describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

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Section C Notes to the accounts (cont)

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 March	This year £	Last year £
	-	-
	235,236	234,003
	26,613	63,838
	1,504	926
	263,354	298,766

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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.

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

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CC17a {Excell 38 1211812023

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds 27.2 Details of material funds held and movements during theCURRENTreporting 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.
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
HLF Sustainability project	R	HLF Sustainability grant.	7,785		-	- 7,785	-		-
Gryphon Trust	R	Grant for the 2022 exhibition - Scene Through Wood	1,000		-	- 1,000			-
HLF Emergency Fund	R	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 including work to digitise our collection; and make it available on our new website.	1,970		-	- 1,970	-	-	-
Young Harrow Foundation	R	Grant (Dec 22) to purchase printing presses and develop print making offer at the Museum	-		4,847	- 2,787			2,060
Finnis Scott Foundation	R	Grant (Feb 23) to help fund Museum exhibitions in 2023.	-		4,000				4,000
THE ROYAL SOCIETY	R	Grant towards Heath Robinson's 150th Anniversary Events held in 2022	-		3,071	- 3,071	-		-
The Circles of Art	R	Grant (May 2022) towards childrens art classes inc. those with special educational needs; funding for an Assistant Learning Officer	-		1,500	- 1,500			-
Roland Callingham Foundation grant	R	Restricted for use in Educational activities for children and young people. Grant received in Sept 2022 for school year to June 2023	-		1,000	- 1,000	-		-
			-
Garfield Weston	UR	Received in Dec 2022 for FY 2022-2023 Running Costs	-		20,000	- 5,000	-	-	15,000
Other funds(balancing figure)	UR	N/a	321,839		214,484	- 229,444	-	-	306,879
Total Funds asper balance sheet			332,594		248,902	- 253,556	-	-	327,939
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü
						ü

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Section C Notes to the accounts (cont.)

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds 27.1 Details of material funds held and movements during thePRIOR 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.
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 classes. Original grant received from Harrow branch in May 2020.	500	-	- 500	-	-	-
Roland Callingham Foundation grant(s)	R	Restricted for use in Learning activities for children and young people. Grant received October 2020 for Sept 2020 to July 2021 school year.	1,000	-	- 1,000			-
Roland Callingham Foundation grant(s)	R	Restricted for use inEducational activities for children and young people. Grants received in Sept 2021 for 2021 to July 2022 school year	-	700	- 700			-
Sustainability project	R	HLF Sustainability grant. First part payment £17,500 (50%) received in prior year. Second part accrued in current year. Project 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	-	-	7,785
Young Harrow Foundation	R	BBB grant Feb 2021	1,000	-	- 1,000			-
Scene Through Wood	R	Gryphon Trust Grant returnable in the event that the planned exhibition - Scene Through Wood - cannot be staged in 2022. See Designated Funds 27.3	-	1,000.00	-			1,000

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Heritage Emergency Fund	R	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 digitise our collection; link the data from existing Modes system and make it available on our new website.	5,185	-	- 3,215	-	-	1,970
Pinner Association	R	Grant to build hedge in front of blockhouses on West End Lane and improve site appearance	900	-	- 900	-	-	-
Other funds (balancing figure)	UR	N/a	275,437	222,433	- 194,031	-	-	303,839
Total Funds asper balance sheet			281,807	241,633	- 208,846	-	-	314,594

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
	ü

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).

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
Revaluation Reserve (Investments)	Reserve created from the net revaluation of Trust Investment Assets since their acquisition in 2018	31,500
Sinking Fund reserves against replacement of Lift and Boiler in West House	Sinking Fund reserves against future replacement of Lift (£18,900) and Boiler (£3,600) in West House, contributed to by tenants as part of theie annual sevice charges.	3,960
Play in the Park	Funds raised (inc gift aid) and committed to staging and marketing the Play in the Park to be delivered by Illyria in August 2023	3,288
Print making	Committed expenditure on Printing presses and print making equipment	1,070
		39,818

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

1

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Thisyear					Last year £
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia payment	Other	TOTAL
		£	£	£	£	£
Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL

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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£		£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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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 a 125 year lease on the land on which the buildings stand. The freeholder of the land is the London Borough of Harrow. Should the Trust be unable to meet its commitments, including the purposes for which the buildings are used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore the buildings have no commercial value to the Trust, outside of the charitable purposes. As a result of these constraints the Trustees have decided not to show the buildings as an 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.

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	CharityNo 1086567 THE WEST HOUSE & HEATH
	Company No 4172012 ROBINSON MUSEUM TRUST
	Annual accounts for theperiod
	Period start date 4/1/2022 To Period end date 3/31/2023
Section A	Statement of financial activities (including summary income and expenditure account)

	THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST	CharityNo	1086567	1086567
			Company No	4172012
	Annual accounts for theperiod
	Period start date	4/1/2022	To	Period end date	3/31/2023
Section A Statement of financial activities (including summary income and expenditure account)
Recommended categories by activity Guidance Note Income (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 Total S07 Expenditure (Notes 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material expense item S10 Other S11 Total S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 Transfers between funds S19 Gains and losses on revaluation of fixed assets for the charity’s own use S20 Other gains/(losses) S21 Net movement in funds S22 Reconciliation of funds: Total funds brought forward S23 Total funds carried forward S24 Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Other recognised gains/(losses):		Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds
		40,200	14,418	-	54,618	64,751
		40,473	-	-	40,473	36,769
		150,424	-	-	150,424	137,760
		3,386	-	-	3,386	2,353
		-	-	-	-	-
		-	-	-	-	-
		234,484	14,418	-	248,902	241,633
		22,976	406	-	23,382	22,764
		211,468	18,706	-	230,174	186,082
		-	-	-	-	-
		-	-	-	-	-
		234,444	19,112	-	253,556	208,846
		40	-4,694	-	-4,655	32,787
		-	-	-	-	-
		40	-4,694	-	-4,655	32,787
		-	-	-	-	18,000
		40	-4,694	-	-4,655	50,787
		-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		40	-4,694	-	-4,655	50,787
		321,839	10,755	-	332,594	281,807
		321,879	6,060	-	327,939	332,594

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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 B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22 Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	£ F01 Unrestricted funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds	Total this year Total last year £ £ £ £ F02 F03 F04 F05 Restricted income funds Endowment funds
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	9,590	-	-	9,590	10,037
	45,858	-	-	45,858	64,550
	71,400	-	-	71,400	71,400
	257,293	6,060	-	263,354	298,766
	384,141	6,060	-	390,202	444,753
	49,257	-	-	49,257	92,440
	334,884	6,060	-	340,945	352,313
	334,884	6,060	-	340,945	352,313
	13,005	-	-	13,005	19,719
	-	-	-	-	-
	321,879	6,060	-	327,939	332,594
	-			- 6,060 290,379 31,500	-
		6,060	-		10,755
	290,379				290,339
	31,500				31,500
	321,879	6,060	-	327,939	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.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
x	Cliff Lichfield
x	Jean Lammiman
Signature of director authenticating accounts being sent to Companies House	Signature	Date dd/mm/yyyy
	x
	Cliff Lichfield	Print name

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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:

• the Statement of Recommended Practice: Accounting and Reporting by Charities

• • and with* ü 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

• • and with* ü 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.*

ü

• -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 { }.

----- Start of picture text -----
Yes ü
-Tick as appropriate
No
----- End of picture text -----*

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

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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 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 reporting period (3.47 FRS102 SORP).

Yes ü * -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.

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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 period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · 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. 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. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 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). 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. Tax reclaims on donations and gifts 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. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities 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. 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	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
	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

10/17/2023

CC17 FRS 102 SORP

6

Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends	be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	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.
Settlement of insurance claims	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.
Investment gains and losses	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.
2.3 EXPENDITURE	AND LIABILITIES
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.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and its
	compliance with regulation and good practice.
	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.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	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.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	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.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
	The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets	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.
	They are valued at cost.
	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
	scientific, technological, geophysical or environmental qualities that are held and
Heritage assets	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 16.
	They are valued at cost.

Yes No N/a*	Yes No N/a*	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
Yes No N/a*
ü
Yes No N/a*
ü
Yes No N/a*
ü
£1,500
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

10/17/2023

CC17 FRS 102 SORP

7

Investments

Stocks and work in progress

Debtors

Current asset investments

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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.

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

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

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.

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.

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

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8

Section C Notes to the accounts (cont.)

Note 3 Income

Analysis of income Total funds Prior year £ £ Donations andgifts 9,529 - - 9,529 18,359 - - - - 9,000 - 3,357 Kickstart schemegrants 7,466 - 7,466 6,847 Generalgrantsprovided byother charities 20,000 14,418 34,418 19,200 Gift Aid 3,206 - - 3,206 5,488 Legacies - - - - 2,500 - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total40,200 14,418 - 54,618 64,751 Museum Admission Fees 13,445 - - 13,445 9,086 LearningCourses and Events 19,746 - - 19,746 15,049 School Visits 1,567 1,567 1,775 other Events 1,301 1,301 974 Friends of Museum membership subscriptions 3,083 - - 3,083 3,712 FundraisingEvents - - - Fees from loans of items in Collection 300 - - 300 5,240 472 - - 472 331 Other(Online BookingFees) 559 - - 559 602 Total40,473 - - 40,473 36,769 Rental Income 79,066 - - 79,066 79,066 Service Charges 14,394 14,394 12,998 Lettings of space 9,664 - - 9,664 6,753 Car Park 10,264 - - 10,264 7,225 ShopSales 37,036 - - 37,036 31,718 Donatedgoods for resale - - - - - Other - - - - - Total150,424 - - 150,424 137,760 Interest income 1,331 - - 1,331 1,033 Dividend income 2,055 - - 2,055 1,320 - - - - - Other - - - - - Total3,386 - - 3,386 2,353 - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - Gain on valuation of Investments - - - - 18,000 Other - - - - - Total- - - - 18,000 TOTAL INCOME 234,484 14,418 - 248,902 259,633 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: Grants provided through local council for Coovid-19 closure support Job Retention Scheme provided by Government for furloughed staff Membership subscriptions and sponsorships which are in substance donations Charitable activities: Royalties from the exploitation of intellectual property rights Other trading activities: Income from investments: Separate material item of income Gain on disposal of a tangible fixed asset held for charity's own use	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis of income Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	9,529	-	-	9,529	18,359
	Grants provided through local council for Coovid-19 closure support	-	-	-	-	9,000
	Job Retention Scheme provided by Government for furloughed staff	-				3,357
	Kickstart schemegrants	7,466	-		7,466	6,847
	Generalgrantsprovided byother charities	20,000	14,418		34,418	19,200
	Gift Aid	3,206	-	-	3,206	5,488
	Legacies	-	-	-	-	2,500
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	40,200	14,418	-	54,618	64,751
	Museum Admission Fees	13,445	-	-	13,445	9,086
	LearningCourses and Events	19,746	-	-	19,746	15,049
	School Visits	1,567			1,567	1,775
	other Events	1,301			1,301	974
	Friends of Museum membership subscriptions	3,083	-	-	3,083	3,712
	FundraisingEvents	-			-	-
	Fees from loans of items in Collection	300	-	-	300	5,240
	Royalties from the exploitation of intellectual property rights	472	-	-	472	331
	Other(Online BookingFees)	559	-	-	559	602
	Total	40,473	-	-	40,473	36,769
	Rental Income	79,066	-	-	79,066	79,066
	Service Charges	14,394			14,394	12,998
	Lettings of space	9,664	-	-	9,664	6,753
	Car Park	10,264	-	-	10,264	7,225
	ShopSales	37,036	-	-	37,036	31,718
	Donatedgoods for resale	-	-	-	-	-
	Other	-	-	-	-	-
	Total	150,424	-	-	150,424	137,760
	Interest income	1,331	-	-	1,331	1,033
	Dividend income	2,055	-	-	2,055	1,320
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	3,386	-	-	3,386	2,353
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	18,000
	Other	-	-	-	-	-
	Total	-	-	-	-	18,000
		234,484	14,418	-	248,902	259,633

See 27.2 for restricted grants in PY

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

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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 £ £	Description This year Last year £ £	Description This year Last year £ £
	Job Retention Grant(furloughed staff)	-	3,357
	Grants provided through local council for Coronavirus closure support	-	9,000
	Kickstart schemegrant	7,466	6,847
		-	-
	Total	7,466	19,204
	none

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services Seconded staff Use of property Other	Note 5 Donated goods, facilities and services Seconded staff Use of property Other	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 arenot 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.

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Section C Notes to the accounts (cont.)

Note 6 Expenditure

Expenditure on raising funds: Expenditure on charitable activities	Analysis of expenditure	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 £ £ Unrestricted funds Restricted income funds Endowment funds
	Incurred seekingdonations	-	-	-	-	-
	Incurred seekinglegacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operatingmembershipschemes	306	-	-	306	349
	Stagingfundraisingevents		-	-	-	-
	Advertising, marketing, direct mail and publicity (inc Website)	3,524	406	-	3,930	5,699
	Operating charity shop	19,146	-	-	19,146	16,716
	Total expenditure on raising funds	22,976	406	-	23,382	22,764
	Staff costs	119,026	4,600		123,626	91,927
	Facilitycost West House and Museum	49,916	645	-	50,561	49,445
	Exhibition and event costs	12,516	1,524	-	14,040	5,193
	Learningcosts	3,288	6,462	-	9,749	7,863
	Purchased & Consultingservices	1,970	4,246		6,215	9,676
	Other runningcosts(inc IT)	8,883	1,230		10,112	8,132
	Site development	8,790		-	8,790	7,192
	Finance & Legal costs	3,561			3,561	2,683
	non-propertyliabilityinsurance	2,294			2,294	2,213
	Volunteer & staff expenses	1,225		-	1,225	808
	Grantspaid / awarded				-	950
		-	-		-	-
	Total expenditure on charitable activities	211,468	18,706	-	230,174	186,082
Separate material item of expense		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
Other	Loss on valuation of Investments	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-
TOTAL EXPENDITURE
		234,444	19,112	-	253,556	208,846

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

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary ite	Description	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		-	-
	ms	-	-

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-		-	-
	-	-		-	-
	-	-		-	-
	-	-		-	-
Other	-	-		-	-
Total	-	-		-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	0	0
	0	0
	0	0
	0	0

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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)

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution pension plan) Other employee benefits Total staff costs Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	117,395	87,865
	4,047	2,462
	2,185	1,600
	-	-
	123,626.38	91,927
	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 benefi pension costs) for the reporting period o	ts (excluding employer f more than £60,000	1	1
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
11.2 Average head count in the year 11.3 Ex-gratia payments to employees a Please complete if an ex-gratia payment 11.4 Redundancy payments Please complete if any redundancy or te Total amount of payment 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 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) 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
		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	5.1	4.6
	Governance	0.4	0.4
	Other	-	-
	Total	5.5	5.0
	nd others (excluding trustees) is made.
	rmination payment is made in the period.

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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 £2,185 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.

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1	0		£	£0
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
Total	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	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.		Yes	Please provide details of charity's URL.
		No	Provide details below
Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID			-
			-
			-

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Additions Revaluations Disposals Transfers * At end of the year At the beginning of the year	£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

14.2 Depreciation and impairments

*Basis* Rate Disposals Depreciation Impairment Transfers At end of the year 14.3 Net book value* At beginning of the year Net book value at the beginning of the year Net book value at the end of the year	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-

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14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

• The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of

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CC17a (Excell 22 1011712023

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Additions Disposals Revaluations Transfers * At end of the year At beginning of the year	£ Project development costs	£ Patents and trademarks	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

* Rate Disposals Amortisation Impairment Transfers At end of year 15.3 Net book value Method of amortisation At beginning of the year Nat book value at the beginning of the year Net book value at the end of the year	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

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15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction

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Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers At end of the year 16.3 Depreciation and impairments Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year 16.4 Net book value* Net book value at the end of the year Nat book value at the beginning of the year	£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3	£ Heritage asset 4	Total £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

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16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	£ At valuation Group A	£ At cost Group B	Total £
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-
	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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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)

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	Other	Total
	-	71,400	-	-	-	71,400
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	71,400	-	-	-	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 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 Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	71,400	-
	-	-
	-	-
	-	-
	71,400	-
	71,400

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

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(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, agreeing with the balance sheet.

Cash or cash equivalents Listed investments Investment properties Social investments Total Analysis of current asset investments Other investments	This year	Last year
	£	£
	-	-
	71,400	71,400
	-	-
	-	-
	-	-
	71,400	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.

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 sell price on 31st March in the respective years

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.

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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 Opening Added in period Expensed in period Impaired Closing Total this year Total previous year Other: Expenditure on Raising Funds	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	10,037	-	-	-
	-	17,256	-	-	-
	-	17,703	-	-	-
	-	-	-	-	-
	-	9,590	-	-	-
	-	9,590	-	-	-
	-	10,037	-	-	-

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

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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
Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	26,742	33,595
	19,116	13,455
	-	17,500
	45,858	64,550

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)

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

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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 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 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 £
	-	-	-	-
	-	-	-	-
	11,864	22,118	13,005	19,719
	-	-	-	-
	25,539	60,316	-	-
	11,360	9,630	-	-
	493	375	-	-
	49,257	92,440	13,005	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 £25,539. (PY £25,203) 1. Property lease and service charges billed quarterly in advance are deferred until period covered

• - £21,560. (PY £21,475) 2. Course fees and booking deposits paid in advance for future events or visits, income is deferred until event held - £2,989. (PY £1,958) 4. Deposits against future lettings of space - £990 (PY £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 £	Last year £
	25,203	24,708
	103,460	105,815
	- 103,124	- 105,320
	25,539	25,203

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A 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 period

Balance at the start of the reporting period 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	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

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.

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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.

The Trust is paying for the costs of a premises extension over 6 years, with 2 years more to go. The cost (£59,573) was taken in a prior period and the outstanding sum treated as a trade creditor, with the amount repayable after March 2024 treated as a long term creditor.

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.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

Estimate of financial effect Description of item including its legal nature. Please describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

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Section C Notes to the accounts (cont)

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 March	This year £	Last year £
	-	-
	235,236	234,003
	26,613	63,838
	1,504	926
	263,354	298,766

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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.

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

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CC17a {Excell 38 1011712023

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds 27.2 Details of material funds held and movements during theCURRENTreporting 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.
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
HLF Sustainability project	R	HLF Sustainability grant.	7,785		-	- 7,785	-		-
Gryphon Trust	R	Grant for the 2022 exhibition - Scene Through Wood	1,000		-	- 1,000			-
HLF Emergency Fund	R	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 including work to digitise our collection; and make it available on our new website.	1,970		-	- 1,970	-	-	-
Young Harrow Foundation	R	Grant (Dec 22) to purchase printing presses and develop print making offer at the Museum	-		4,847	- 2,787			2,060
Finnis Scott Foundation	R	Grant (Feb 23) to help fund Museum exhibitions in 2023.	-		4,000				4,000
THE ROYAL SOCIETY	R	Grant towards Heath Robinson's 150th Anniversary Events held in 2022	-		3,071	- 3,071	-		-
The Circles of Art	R	Grant (May 2022) towards childrens art classes inc. those with special educational needs; funding for an Assistant Learning Officer	-		1,500	- 1,500			-
Roland Callingham Foundation grant	R	Restricted for use in Educational activities for children and young people. Grant received in Sept 2022 for school year to June 2023	-		1,000	- 1,000	-		-
			-
Garfield Weston	UR	Received in Dec 2022 for FY 2022-2023 Running Costs	-		20,000	- 5,000	-	-	15,000
Other funds(balancing figure)	UR	N/a	321,839		214,484	- 229,444	-	-	306,879
Total Funds asper balance sheet			332,594		248,902	- 253,556	-	-	327,939
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü
						ü

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Section C Notes to the accounts (cont.)

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds 27.1 Details of material funds held and movements during thePRIOR 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.
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 classes. Original grant received from Harrow branch in May 2020.	500	-	- 500	-	-	-
Roland Callingham Foundation grant(s)	R	Restricted for use in Learning activities for children and young people. Grant received October 2020 for Sept 2020 to July 2021 school year.	1,000	-	- 1,000			-
Roland Callingham Foundation grant(s)	R	Restricted for use inEducational activities for children and young people. Grants received in Sept 2021 for 2021 to July 2022 school year	-	700	- 700			-
Sustainability project	R	HLF Sustainability grant. First part payment £17,500 (50%) received in prior year. Second part accrued in current year. Project 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	-	-	7,785
Young Harrow Foundation	R	BBB grant Feb 2021	1,000	-	- 1,000			-
Scene Through Wood	R	Gryphon Trust Grant returnable in the event that the planned exhibition - Scene Through Wood - cannot be staged in 2022. See Designated Funds 27.3	-	1,000.00	-			1,000

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Heritage Emergency Fund	R	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 digitise our collection; link the data from existing Modes system and make it available on our new website.	5,185	-	- 3,215	-	-	1,970
Pinner Association	R	Grant to build hedge in front of blockhouses on West End Lane and improve site appearance	900	-	- 900	-	-	-
Other funds (balancing figure)	UR	N/a	275,437	222,433	- 194,031	-	-	303,839
Total Funds asper balance sheet			281,807	241,633	- 208,846	-	-	314,594

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
	ü

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).

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
Revaluation Reserve (Investments)	Reserve created from the net revaluation of Trust Investment Assets since their acquisition in 2018	31,500
Sinking Fund reserves against replacement of Lift and Boiler in West House	Sinking Fund reserves against future replacement of Lift (£18,900) and Boiler (£3,600) in West House, contributed to by tenants as part of theie annual sevice charges.	3,960
Play in the Park	Funds raised (inc gift aid) and committed to staging and marketing the Play in the Park to be delivered by Illyria in August 2023	3,288
Print making	Committed expenditure on Printing presses and print making equipment	1,070
		39,818

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

1

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		Thisyear					Last year £
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia payment	Other	TOTAL
		£	£	£	£	£
Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL

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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£		£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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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 a 125 year lease on the land on which the buildings stand. The freeholder of the land is the London Borough of Harrow. Should the Trust be unable to meet its commitments, including the purposes for which the buildings are used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore the buildings have no commercial value to the Trust, outside of the charitable purposes. As a result of these constraints the Trustees have decided not to show the buildings as an 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.

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SectionA l	ndependent Examiner's Report
Report to thetrustees/	TheWestHouse&Heath Robinson MuseumTrust
membersof
Onaccountsforthe year	31 March 2023 Charityno	1086567
ended	(ifany)
Setoutonpages
	Ireport to thetrustees onmyexaminationoftheaccountsoftheabove
	charity ("the Trust") for the yearended3110312023
Responsibilitiesand	Asthecharity's trustees,you areresponsible forthepreparationofthe
basisofreport	accountsin accordancewith therequirementsoftheCharitiesAct2011
	("theAct").

lndependent	[Thecharity'sgrossincomedidnot exceedf250,000andIamqualifiedto
examiner'sstatement	undertakethe examinationby being aqualifiedmember of theAssociation
	of Chartered Certified Accountants.
	Ihave completed myexamination.Iconfirmthatno material matters have
	cometomy attentioninconnection withthe examination(other thanthat disclosedbelow*)which givesme causetobelievethatin, any material
	respect:
	otheaccounting recordswerenotkeptinaccordancewith section130
	oftheCharitiesAct; or
	otheaccountsdidnot accord withthe accountingrecords;or otheaccountsdidnot comply withtheapplicable requirements
	concerning theformand content of accounts set outintheCharities
	(AccountsandReports) Regulations 2008 otherthan anyrequirement
	thattheaccountsgive a'true andfair'viewwhichis not amatter
	consideredas part of an independent examination.
	Ihave noconcernsand have come across no other matters in connection
	withtheexamination towhichattentionshouldbe drawninthisreportin
	orderto enablea proper understandingoftheaccountstobe reached.
	"Pleasedelete the words inthebrackets if they donotapply.
Signed:	Date:
Name:	Darren Diamond
Relevant professional	Fellow of TheAssociationof Chartered GertifiedAccountants
qualification(s) orbody
(ifany):