**REGISTERED COMPANY NUMBER: 04632506 (England and Wales) REGISTERED CHARITY NUMBER: 1096869** 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 30 April 2021 

for 

South Downs Planetarium 

Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP 



South Downs Planetarium 

Contents of the Financial Statements for the Year Ended 30 April 2021 

|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|8|
|Independent Examiner's Report||9||
|Statement of Financial Activities||10||
|Balance Sheet|11|to|12|
|Notes to the Financial Statements|13|to|19|
|Detailed Statement of Financial Activities|20|to|21|





South Downs Planetarium 

## Report of the Trustees for the Year Ended 30 April 2021 

The Trustees present their report with the financial statements of South Downs Planetarium for the financial year ended 30th April 2021. 

Page 1 



South Downs Planetarium 

## Report of the Trustees for the Year Ended 30 April 2021 

## **OBJECTIVES AND ACTIVITIES Business and Administration Planning** 

In April 2020 we received positive news from our insurer that they were extending the renewal date of our policy from August to November 2020 at no extra charge. This was in recognition of the very difficult situation in which many charities were finding themselves due to the pandemic. They also conducted a survey to establish more accurately the impact on each charity and offered support in matters of risk management. The Trustees welcomed these measures in such uncertain times. The fact that the building was unoccupied for much longer periods of time than usual was in itself a serious concern that could have affected our insurance cover. This led us to revise and enhance our security including the CCTV and intruder alarm systems. 

At the beginning of August, we received a renewal notice that quoted the original renewal date in August but more worryingly set the new annual premium at almost double that for the previous year. The renewal date issue was quickly resolved, being a miscommunication within the insurance company, but we were offered no explanation as to why the premium had increased so dramatically despite making no claims against our policy in any of the years that we had done business with the company. When no explanation was forthcoming despite repeated requests, we sought quotes through brokers and obtained comparable cover from another insurer at a premium slightly lower than we had paid in 2019/20. 

Our original policy for that year had included business interruption cover. Following publication of the outcome of the High Court ruling on a test case involving policies of a number of insurance companies, including the one that had issued our policy, we had concluded that they were liable for business interruption claims on certain policies. We therefore began the submission of a claim but it subsequently transpired that our policy was not one covered by the ruling. This was because our policy covered only a range of named notifiable diseases and our policy pre-dated the identification of Covid-19. 

## **Protecting and Supporting Our Volunteers** 

From the beginning of the Covid-19 pandemic, the Trustees focused on 'protection' in all areas of operations. This included protection of the grounds, buildings, plant and all our technical equipment as well as our financial security. The Trustees have proactively met remotely (via video chat and Zoom) each week since March 2020. This close work protected all that the Planetarium represents. 

An overall priority has been the protection of all visitors and volunteers. Following an exceptionally thorough series of risk assessments and a huge effort by the Trustees a very robust protocol was put in place. This had a significant impact in generating a 'feeling of safety' in both volunteers and visitors. Feedback from those who were able to visit has been truly outstanding in their praise and confidence in our Covid-Secure precautions and procedures. 

A significant effort has been made to safeguard our reputation and position in the arena of scientific education. This has included new ways to project the activities of the Planetarium into the homes of potential visitors via YouTube videos and Zoom video conferencing and this has had a huge impact on our PR and relationships. Of particular note were the activities carried out as part of the virtual South Downs Dark Skies Festival in February 2021. We have also been able to use our website to liaise with and inform the public very effectively and to issue an electronic newsletter to those on our mailing list to keep people updated with developments in astronomy and space exploration. 

All of our activities and achievements during the year have only been possible through the commitment, dedication and expertise of the volunteer team. The Trustees placed a huge emphasis on the motivation and well-being of our volunteers. Our primary concern has been to ensure that whenever it was possible for any activity to be undertaken in the Planetarium it should be in a 'Covid-Secure' environment. Minimising the risk to our beneficiaries and volunteers is of paramount importance to the Trustees. We are well aware that the majority of our volunteers are older, often retired people, who in some cases have family members with underlying health conditions that make them more vulnerable. When in the summer of 2020 the Planetarium was able to re-open temporarily, we took extreme care to ensure that only those volunteers who were willing and able to accept the managed risk of working in the Planetarium were included on the duty rota. The Trustees made it very clear that no volunteer should put a sense of duty to the Planetarium ahead of their own health and wellbeing or that of their family. There were some volunteers who were not in the 'vulnerable' group, who contributed at the times when we were able to open in a very generous way. We could not have opened at all without these very loyal members of the team. 

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South Downs Planetarium 

## Report of the Trustees 

## for the Year Ended 30 April 2021 

We have been mindful of the fact that there have been two groups of volunteers over the past year. One group was those who were able and willing to participate whenever the regulations allowed and the second group were those who, because of vulnerability, were unable to participate when the Planetarium opened. It was important to keep in close contact with all our volunteers to ensure that, wherever possible, we supported them and kept the spirit of a "volunteer team". We maintained contact with this team throughout the pandemic via a volunteers' newsletter. We produced over thirty editions of the Planetarium News which had a circulation of around fifty. This newsletter contained astronomical news, updates on the Planetarium, a gallery of images taken by volunteers, written contributions from volunteers, including snippets to bring a smile, and more. This vital link kept the team focused, helping them to look forward to a return to usual operations at the Planetarium. Close contact with volunteers on a one-to-one basis has also been maintained throughout the year, especially those who may have felt isolated, etc. 

There are a number of current A-level and university students who have been mentored by the Planetarium team. This has been a very challenging year for them in many ways. We have maintained close contact with each of them and have continued to motivate and mentor them. They have all welcomed the support and friendship of the Planetarium at a very difficult time for each of them. We have also maintained valuable contacts with our key supporters and other businesses in the leisure, tourism and education sectors at a local and national level throughout the period. 

## **Recruitment of New Volunteers** 

There has been an increase in the number of new applications to join the volunteer team. Due to the Covid restrictions our usual process of interview and selection has not been possible. Interviews have taken place by phone and via Zoom. References for successful candidates have been received. There are five new volunteers who undertook the full  induction programme in the spring of 2020. It is interesting to note that some initial candidates did not reach the final stage of selection. Recruitment has been more complex and lengthy in the current environment. 

## **Review of the Year** 

The financial year ending 30th April 2021 has been dominated by the effects of the Covid-19 pandemic. The year began with the Planetarium closed due to Government restrictions on indoor performance venues. These were relaxed towards the end of August 2020 and the Planetarium was able to reopen, in a very limited way, from 23rd August 2020 until 3rd November 2020, when another national 'lockdown' closed the Planetarium again. During this period the Planetarium was able to put on 28 public shows and host visits by 17 schools/colleges and three visits by Royal Navy officers learning astro-navigation. After another period of enforced closure, the Planetarium opened for just 2½ weeks in the run-up to Christmas, putting on 8 public shows, before another national lockdown came into force. Thereafter the Planetarium remained closed for the rest of the financial year. 

In total, the Planetarium was able to be open for only 7½ weeks out of the entire year and during that time welcomed just 1,868 visitors to the 56 shows it was able to run. The fluid and uncertain nature of the restrictions brought about by the Covid-19 pandemic and the Government's responses to it meant that many shows had to be cancelled at short notice, both for the general public and schools/colleges. Many of the latter were rescheduled, only to be cancelled again. Everyone who had pre-booked for public shows that were subsequently cancelled had their money refunded in full. 

The restrictions imposed on indoor performance venues by the Government and the Trustees' responses to the very thorough risk assessment carried out in July 2020 prior to reopening meant there had to be many changes to our operating procedures, with the safety and wellbeing of our volunteers and visitors being our absolute priority. The entire middle rows of seats in the main auditorium were removed so that we could ensure an appropriate level of social distancing. Audience sizes were restricted to facilitate adequate social distancing, all reservations for public shows had to be made in advance and online and there were no ticket sales at the door or cash sales. In practice, a maximum number of 42 persons could be accommodated in the main auditorium at any one time. This, of necessity, considerably reduced the revenue generated per show. 

Procedures were drawn up and guidance carefully followed for regular and additional cleaning routines to ensure a high level of hygiene, provision of appropriate PPE for volunteers, carrying out temperature checks of volunteers and visitors, the wearing of masks and face coverings, the use of hand sanitizers, the observing of safe distancing markers and one-way systems when queuing and moving around the building, the maintenance of appropriate social distancing, the use of the toilets and advice on hand washing. The sales kiosk remained closed throughout the year to reduce the risk of contact transmission of the virus. 

Page 3 



South Downs Planetarium 

## Report of the Trustees 

## for the Year Ended 30 April 2021 

All of the influences outlined above meant that the total revenue income for the year was £11,958 This contrasts with a total of £106,066 in the last fully operational year 2018/2019. Consequently, revenue income generated in the current financial year was only 11.2% of the 2018/2019 figure. There was also considerable necessary expenditure on enhanced cleaning by contractors and the provision of cleaning materials and PPE (masks, gloves and aprons) for use by volunteers, together with additional specialised signage, floor markings and queuing barriers. 

Fortunately, income from donations, discretionary grants, local government grants in respect of Covid and refunds from HMRC re Gift Aid during the year totalled £63,209.86, an increase of 18.6% over the previous financial year and undoubtedly the major factor in keeping the deficit for the current financial year to a relatively modest level, 

In spite of the very significant decrease in revenue income during the year, the increase in income from donations and grants meant that it was possible to complete a number of important improvements to the Planetarium during the lockdown periods. These included complete upgrades to the intruder alarm and fire warning systems, providing the facility for remote access, an upgrade to the CCTV camera system, again including remote access and monitoring, and new controls for the boiler and central heating system. 

Indoor spaces must be well ventilated to reduce the chance of spreading airborne pathogens (such as Covid-19), so we have upgraded the air conditioning in the main auditorium and an air quality monitoring and control system has been installed. This upgrade included the installation of new filters and more energy efficient circulation fans in the air handling unit providing 15 air changes per hour in the auditorium, This is equivalent to 20 litres per person per second for a capacity audience of 100 persons against a Government recommended level of 10 litres per person per second. Again in accordance with new guidelines, we have also installed ionisers in the circulating air which provide a level of 4,000-5,000 negative ions per cubic centimetre in the auditorium seating area. The air quality monitoring system employs four state-of-the-art sensors around the walls of the auditorium which give continuous readouts of the levels of CO2, TVOC, PM2.5, CO, NO2 and ozone. 

In the last quarter of the financial year, having completed the technical specification and design of a roof-mounted 80 panel solar PV array, and obtained planning consent for the same, the installation was put out to tender and a successful contractor chosen for the fitting and connection. As the financial year ended, the contractor had just commenced installation of the array on the Planetarium roof. It is anticipated that these works will be completed by the third week of May 2021. 

By careful management of our cash flow during the year, and by keeping overheads to a minimum, it was possible to complete all of the various major and minor improvements outlined above and still maintain cash reserves at an acceptable level, the combined balance in the Rate Reward a/c and Community a/c being £791,862.18 at year end, an acceptable position given the significant works completed, the long, enforced closure of the Planetarium and the extremely uncertain economic climate generated by the Covid-19 pandemic. Interest received on investments (£695.84) was quite poor due to the continuing very low level of interest rates. This situation is likely to be even more pronounced in the coming years due to the economic impact of the pandemic 

## **Policy and Procedures** 

As described in previous years' annual reports, the issue of policy remains high on the agenda for all Trustees and volunteers alike. Throughout the pandemic, all Trustees have had regular conference calls or met virtually via Zoom. Any issues regarding policy and procedures have been thoroughly discussed during such occasions. These have also presented the Trustees with more frequent opportunities to 'fact check' any potential actions against Planetarium policy and procedures. 

## **Disability and Accessibility** 

Throughout the recent Covid-19 pandemic and when we have been permitted to open to the public, we have ensured that the Planetarium has remained accessible to all people with or without any extra mobility, learning or sensory needs. For additional information see under Covid-19 precautions. 

## **Data Protection** 

Page 4 



South Downs Planetarium 

## Report of the Trustees 

## for the Year Ended 30 April 2021 

The Trustees can report that there have been no data breaches or complaints regarding data protection from either volunteers or from members of the public since the last annual report. A comprehensive outline of what data the Planetarium does collect and why - in line with the Information Commissioner's Office guidelines - is displayed on the Planetarium website. 

The Planetarium continues to maintain our registration with the Information Commissioner's Office in respect of the CCTV system which operates 24/7 with its coverage within the curtilage of the Planetarium. 

Withdrawal from the EU has not raised any issues regarding data transfer for the Planetarium. However, the Trustees remain vigilant on any emerging themes and future negotiations in respect of the UK's relationship with the EU in respect to the legality of data transfer. 

## **Child Protection** 

As with previous years, the Trustees can confirm that there have been no child protection or vulnerable adult incidents reported to the Planetarium during the past year. All schools and youth groups booked to visit the Planetarium comply with the Planetarium's policy that they have approved DBS checked staff visiting with them at all times, and as part of this policy such accompanying staff are admitted free of charge. 

## **Health and Safety** 

One of the volunteers has the responsibility for fire procedures including evacuation and all supporting documentation. This volunteer was identified by virtue of his background in the West Sussex Fire and Rescue Service, specifically his role in fire prevention. A complete review of the fire documentation has been undertaken following an upgrade of the fire detection and warning system during this last year. 

In line with Government recommendations and guidance and to protect staff and volunteers, the Trustees have severely limited the amount of work that is undertaken by volunteers at the Planetarium whilst there has been a national lockdown in place. In a few exceptional circumstances some staff and volunteers have been requested to spend only a limited amount of time at the Planetarium to undertake essential business continuity activity where this could not be undertaken remotely. These requests have been entirely voluntary. See section below on Covid-19 precautions. 

## **Risk Assessment** 

In line with good practice, the risk assessments for the Planetarium and grounds have been regularly reviewed and published on the staff noticeboard. Significant additional aspects of the Planetarium's risk assessment during the last year has been predicated upon the Covid-19 pandemic and the requirement to maintain a Covid-Secure environment for all. 

## **Covid-19 Precautions** 

As described in the previous year's report, the Trustees of the Planetarium temporarily closed ahead of the announcement of the first national lockdown. The Trustees have been mindful to adopt a cautious approach to opening the Planetarium, and when the possibility arose that the Planetarium could be re-opened again in August 2020, we delayed for two weeks to ensure that any late announced restrictions required by the government, could be incorporated into the new opening procedures and appropriate volunteer training carried out. 

## Policy and Operating Procedures 

Since May 2020 the Trustees have produced a number of iterations of the 'Planetarium Covid-19 Action Plan' which determined how the Trustees would approach the safe re-opening of the Planetarium. Each iteration was cautious and was predicated upon the successful implementation of the previous version of the plan. In addition, it was able to incorporate new information as and when this was provided by the government and NHS England. 

It was clear to the Trustees that guidelines produced for offices, and theatres, etc, did not fit seamlessly into the operating idiosyncrasies of the Planetarium. These needed to be interpreted and meshed to form a coherent operating plan fit for the Planetarium. The Trustees were able to successfully reflect the nuances of operating a planetarium within the Action Plan. Additionally, once there was a lifting of the lockdown in the summer of 2020 schools began to rebook visits to the Planetarium. A special set of operating procedures were drawn up in order to safely facilitate these visits and all visiting schools were issued with a copy of the Action Plan prior to their visit. 

Page 5 



South Downs Planetarium 

## Report of the Trustees for the Year Ended 30 April 2021 

The Trustees drew heavily on Department for Education, NHS England and official government documents in order to produce a set of operating procedures for schools. With respect to admitting members of the public, significant alterations had to be made to the daily operating procedures undertaken by volunteers. These include infection control, control of people accessing, queuing and egressing the building, people flow through the corridors and use of toilet facilities. Waiting areas and admission to the star theatre was also modified so as to ensure adequate social distancing. 

The Planetarium made all patrons aware of the measures that the Trustees and volunteers had taken to ensure their safety and it was made explicitly clear what was required of visitors in videos available on the website when booking tickets. The guidance also made allowances for those people with whom an exemption had been granted in respect to the wearing of face masks. 

## Physical Modifications 

The Planetarium Covid-19 Action Plan also highlighted the need for a number of physical changes to be made to the building in order to facilitate the Covid-Secure operation of the Planetarium.These included the removal of seats from the star theatre, virtually splitting the star theatre into two halves, significant improvement to air flow and ventilation, provision of numerous hand sanitation stations and separation barriers to ensure there was a one-way system for people to walk around the corridors of the Planetarium. Additionally, all bookings remain on-line and payment is made electronically, thus avoiding the necessity for volunteers to handle any cash payments. The shop remained closed throughout the year for similar reasons. 

## - PPE and Deep cleaning 

A significant amount of PPE and anti-viral cleaning agents was obtained by the Trustees for use by volunteers in the Planetarium. All volunteers were encouraged to use the PPE and the anti-viral agents frequently during and after public shows and when children visited the Planetarium as part of a school visit. 

Cleaning schedules have been revised with our professional cleaning contractors providing a deep clean on a frequent and regular basis. The cleaning schedule also includes the use of longer acting anti-viral agents. 

## Training 

Each volunteer was taken individually by a Trustee through all the new operating and cleaning procedures and given instruction on the use of PPE prior to their first occasion of volunteering once the Planetarium had re-opened. No member of the volunteering team was permitted to work in the Planetarium without them first being trained and then for them to agree that they were happy with the procedures and practices. 

Any person volunteering during this period did so without any duress from the Trustees. The Trustees were very clear that the care and wellbeing of all volunteers were the main priority and that no compromises would be made with either volunteer or visitor safety. 

At all times members of the public were asked about their experience at the Planetarium with the Covid precautions in place. All stated they felt the precautions were excellent. 

One Tripadvisor feedback reported the following: 

"The Covid safe protocols were second to none and we were made to feel safe a comfortable. Brilliant place to visit, highly recommend." 

The Trustees have stated that the Planetarium shall remain a Covid Secure environment for some time to come regardless of the state of the pandemic and the Covid-19 infection rate nationwide. 

## **Future Plans** 

Page 6 



South Downs Planetarium 

## Report of the Trustees 

## for the Year Ended 30 April 2021 

As stated previously, the Covid-19 pandemic and resulting enforced closure of the Planetarium brought a sudden unexpected decrease in revenue income and there is certain to be an increase in the timescales within which planned projects will be completed as well as creating general uncertainty in the financial climate overall. There is also evidence that difficulties in supply of goods post-Brexit and increasing inflation may lead to longer lead times for deliveries and increasing costs, particularly for building materials. 

Projects already underway include the installation of a large (80 panel) solar photovoltaic array on the Planetarium roof to reduce our ongoing energy costs and our 'carbon footprint.' 

Another project at an advanced stage is a major redesign of the entrance lobby and foyer areas with an extension into the present car park area. It is anticipated that the architectural design work will be completed by the end of 2021 and that a submission for planning consent may be submitted in early 2022. Attendant works to relocate the sewer pump and associated pipework under the car park and to install new double doors between the foyer and the Bunker Hall only require building regulations approval and it is hoped that these works can go ahead in the spring of 2022. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is controlled by its governing document, its articles of association, and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

04632506 (England and Wales) 

**Registered Charity number** 1096869 

## **Registered office** 

Sir Patrick Moore Building Kingsham Farm Kingsham Road Chichester West Sussex PO19 8RP 

## **Trustees** 

Dr J W Mason MBE R A Kirk BA Ms A Mills MCIPD-Chairman G Bryant FRAS 

## **Company Secretary** 

R A Kirk BA 

## **Independent Examiner** 

Robert Sadler FCA ICAEW Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP 

Page 7 



South Downs Planetarium 

## Report of the Trustees 

## for the Year Ended 30 April 2021 

## **REVIEW OF ACTIVITIES** 

The results for the year and financial position of the South Downs Planetarium are as shown in the annexed financial statements. 

As noted in the annexed financial statements, the registered company raised through grants, donations, miscellaneous income and the proceeds of presentations in the Planetarium £62,162 and received interest of £696 making a total income of £62,858, in the year. The deficit for the year after deduction of expenses totalling £91,062 amounted to £(28,204). 

The Trustees are most grateful for the very generous donations received from many different organisations and individuals, including help in kind. 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

........................................................................ Robert Kirk R A Kirk BA - Secretary 

Page 8 



Independent Examiner's Report to the Trustees of South Downs Planetarium 

## **Independent examiner's report to the trustees of South Downs Planetarium ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2021. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Robert Sadler FCA ICAEW Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP 

Date: ............................................. 

Page 9 



South Downs Planetarium 

## Statement of Financial Activities for the Year Ended 30 April 2021 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>Operation of Planetarium<br>Other trading activities<br>3<br>Investment income<br>4<br>Other income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Operation of Planetarium<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>36,990<br>11,923<br>35<br>696<br>714<br>50,358<br>2,168<br>87,978<br>90,146<br>(39,788)<br>1,105,994<br>1,066,206|Restricted<br>fund<br>£<br>12,500<br>-<br>-<br>-<br>-<br>12,500<br>-<br>916<br>916<br>11,584<br>122,988<br>134,572|30.4.21<br>Total<br>funds<br>£<br>49,490<br>11,923<br>35<br>696<br>714<br>62,858<br>2,168<br>88,894<br>91,062<br>(28,204)<br>1,228,982<br>1,200,778|30.4.20<br>Total<br>funds<br>£<br>67,010<br>74,876<br>12,787<br>2,578<br>-<br>157,251<br>14,636<br>159,545<br>174,181<br>(16,930)<br>1,245,912<br>1,228,982|
|---|---|---|---|---|



The notes form part of these financial statements 

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South Downs Planetarium 

## Balance Sheet 30 April 2021 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>9<br>**CURRENT ASSETS**<br>Stocks<br>10<br>Debtors<br>11<br>Cash at bank<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>13<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Unrestricted<br>funds<br>£<br>337,956<br>3,965<br>-<br>726,785<br>730,750<br>(2,500)<br>728,250<br>1,066,206<br>1,066,206|Restricted<br>fund<br>£<br>69,494<br>-<br>-<br>65,078<br>65,078<br>-<br>65,078<br>134,572<br>134,572|30.4.21<br>Total<br>funds<br>£<br>407,450<br>3,965<br>-<br>791,863<br>795,828<br>(2,500)<br>793,328<br>1,200,778<br>1,200,778<br>1,066,206<br>134,572<br>1,200,778|30.4.20<br>Total<br>funds<br>£<br>410,001<br>4,000<br>13,720<br>803,907<br>821,627<br>(2,646)<br>818,981<br>1,228,982<br>1,228,982<br>1,105,994<br>122,988<br>1,228,982|
|---|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2021. 

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2021 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

continued... 

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South Downs Planetarium 

Balance Sheet - continued 30 April 2021 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. R A Kirk BA - Trustee 

............................................. J W Mason MBE - Trustee 

The notes form part of these financial statements 

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South Downs Planetarium 

## Notes to the Financial Statements 

for the Year Ended 30 April 2021 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Improvements to property - at varying rates on cost Plant and machinery - varying methods Fixtures and fittings - at varying rates on cost 

## **Stocks** 

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

continued... 

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South Downs Planetarium 

## Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

|**2.**<br>**DONATIONS AND LEGACIES**<br>Donations<br>Gift aid receivable<br>Grants<br>Grants received during the year consisted of the following:-<br>Chichester District Council (NHB)<br>Chichester District Council (Covid-19)<br>IBM UK Ltd<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Proceeds from sale of items in kiosk and equipment<br>Proceeds from hot and cold vending machines<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Depreciation - owned assets<br>Surplus on disposal of fixed assets|30.4.21<br>£<br>4,186<br>-<br>45,304<br>49,490|30.4.21<br>£<br>4,186<br>-<br>45,304<br>49,490|30.4.21<br>£<br>4,186<br>-<br>45,304<br>49,490|30.4.20<br>£<br>1,999<br>16,451<br>48,560<br>67,010<br>30.4.20<br>£<br>37,000<br>10,000<br>1,560<br>48,560|30.4.20<br>£<br>1,999<br>16,451<br>48,560<br>67,010<br>30.4.20<br>£<br>37,000<br>10,000<br>1,560<br>48,560|
|---|---|---|---|---|---|
|||||||
|||||||
||||30.4.21|||
||||£|||
|||||||
||||20,000|||
||||25,304|||
||||-|||
|||||||
|||||||
||||45,304|||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||||30.4.21|||
||||£|||
||||749|||
||||-|||
|||||||
|||||||
||||749|||
|||||||
||30.4.21<br>£<br>696<br>30.4.21<br>£<br>36,683<br>(714)|||||



continued... 

Page 14 



South Downs Planetarium 

## Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

## **6. TRUSTEES' REMUNERATION AND BENEFITS** 

John Mason MBE, one of the trustees, was paid £15,210 in the year (£21,190 for the year ended 30th April 2020) as professional fees for the presentation of lectures. None of these fees related to his work as a trustee. 

## **Trustees' expenses** 

Trustees expenses totalled £1,234 for the year ended 30th April 2021 (£424 for the year ended 30th April 2020). Trustees expenses are included in the Detailed Statement of Financial Activities under "Sundries". 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>**Charitable activities**<br>Operation of Planetarium<br>Other trading activities<br>Investment income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Operation of Planetarium<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>30,010<br>74,876<br>12,787<br>2,578<br>120,251<br>14,636<br>146,583<br>161,219<br>(40,968)<br>1,146,962<br>1,105,994|Restricted<br>fund<br>£<br>37,000<br>-<br>-<br>-<br>37,000<br>-<br>12,962<br>12,962<br>24,038<br>98,950<br>122,988|Total<br>funds<br>£<br>67,010<br>74,876<br>12,787<br>2,578<br>157,251<br>14,636<br>159,545<br>174,181<br>(16,930)<br>1,245,912<br>1,228,982|
|---|---|---|---|



Page 15 

continued... 



South Downs Planetarium 

## Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

## **8. RESTRICTED FUNDS** 

Restricted donations and grants received during the year ended 30th April 2021 totalled £12,500. 

|Total unutilised restricted grants held as at 30th April 2021 were as follows:-|£|
|---|---|
|||
|Dr Brian May CBE: Walled Garden|62,500<br>1,178<br>1,400|
|Inner Wheel Club of Chichester: New chairs and tables for Bunker Hall||
|IBM UK Ltd: Meteorite display||
|||
|Restricted funds held at bank as at 30th April 2021|65,078|
|||



## **9. TANGIBLE FIXED ASSETS** 

|Improvements<br>to<br>property<br>£<br>**COST**<br>At 1 May 2020<br>716,955<br>Additions<br>17,257<br>At 30 April 2021<br>734,212<br>**DEPRECIATION**<br>At 1 May 2020<br>353,995<br>Charge for year<br>28,088<br>At 30 April 2021<br>382,083<br>**NET BOOK VALUE**<br>At 30 April 2021<br>352,129<br>At 30 April 2020<br>362,960<br>**10.**<br>**STOCKS**<br>Stocks<br>**11.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Gift Aid Debtor|Plant and<br>machinery<br>£<br>209,318<br>16,875<br>226,193<br>162,777<br>8,468<br>171,245<br>54,948<br>46,541|Fixtures<br>and<br>fittings<br>£<br>7,736<br>-<br>7,736<br>7,236<br>127<br>7,363<br>373<br>500<br>30.4.21<br>£<br>3,965<br>30.4.21<br>£<br>-|Totals<br>£<br>934,009<br>34,132|
|---|---|---|---|
||||968,141|
||||524,008<br>36,683|
||||560,691|
||||407,450|
||||410,001|
||||30.4.20<br>£<br>4,000<br>30.4.20<br>£<br>13,720|



Page 16 

continued... 



South Downs Planetarium 

## Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Social security and other taxes<br>Accrued expenses<br>**13.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>Unrestricted Revenue Reserve<br>**Restricted funds**<br>Restricted Revenue Reserve<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>Unrestricted Revenue Reserve<br>**Restricted funds**<br>Restricted Revenue Reserve<br>**TOTAL FUNDS**<br>**Comparatives for movement in funds**<br>**Unrestricted funds**<br>Unrestricted Revenue Reserve<br>**Restricted funds**<br>Restricted Revenue Reserve<br>**TOTAL FUNDS**|At 1.5.20<br>£<br>1,105,994<br>122,988<br>1,228,982<br>Incoming<br>resources<br>£<br>50,358<br>12,500<br>62,858<br>At 1.5.19<br>£<br>1,146,962<br>98,950<br>1,245,912|30.4.21<br>£<br>-<br>-<br>2,500<br>2,500<br>Net<br>movement<br>in funds<br>£<br>(39,788)<br>11,584<br>(28,204)<br>Resources<br>expended<br>£<br>(90,146)<br>(916)<br>(91,062)<br>Net<br>movement<br>in funds<br>£<br>(40,968)<br>24,038<br>(16,930)|30.4.20<br>£<br>1<br>145<br>2,500<br>2,646<br>At<br>30.4.21<br>£<br>1,066,206<br>134,572<br>1,200,778<br>Movement<br>in funds<br>£<br>(39,788)<br>11,584<br>(28,204)<br>At<br>30.4.20<br>£<br>1,105,994<br>122,988<br>1,228,982|
|---|---|---|---|



continued... 

Page 17 



South Downs Planetarium 

## Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

## **13. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>Unrestricted Revenue Reserve<br>**Restricted funds**<br>Restricted Revenue Reserve<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>120,251<br>37,000<br>157,251|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(161,219)<br>(40,968)<br>(12,962)<br>24,038<br>(174,181)<br>(16,930)|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(161,219)<br>(40,968)<br>(12,962)<br>24,038<br>(174,181)<br>(16,930)|
|---|---|---|---|
||||(16,930)|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>Unrestricted Revenue Reserve<br>**Restricted funds**<br>Restricted Revenue Reserve<br>**TOTAL FUNDS**|At 1.5.19<br>£<br>1,146,962<br>98,950<br>1,245,912|Net<br>movement<br>in funds<br>£<br>(80,756)<br>35,622<br>(45,134)|At<br>30.4.21<br>£<br>1,066,206<br>134,572|
|---|---|---|---|
||||1,200,778|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|Unrestricted Revenue Reserve|170,609|(251,365)|(80,756)|
|**Restricted funds**||||
|Restricted Revenue Reserve|49,500|(13,878)|35,622|
|**TOTAL FUNDS**|220,109|(265,243)|(45,134)|



continued... 

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South Downs Planetarium 

Notes to the Financial Statements - continued for the Year Ended 30 April 2021 

## **14. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30 April 2021. 

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South Downs Planetarium 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>Gift aid receivable<br>Grants<br>**Other trading activities**<br>Commercial trading operations<br>**Investment income**<br>Deposit account interest<br>**Charitable activities**<br>Presentations<br>Whole and Half Day Courses<br>**Other income**<br>Gain on sale of tangible fixed assets<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Other trading activities**<br>Purchases - Planetarium kiosk<br>Advertising and Publicity<br>Star Club expenses<br>**Charitable activities**<br>Lecturer & Assistant Fees<br>Subscriptions<br>Licences<br>Improvements to property<br>Plant and machinery<br>Fixtures and fittings<br>**Support costs**<br>**Management**<br>Light, Heat and Rates<br>Insurance<br>Carried forward|Detailed Statement of Financial Activities<br>for the Year Ended 30 April 2021<br>30.4.21<br>30.4.20<br>£<br>£<br>4,186<br>1,999<br>-<br>16,451<br>45,304<br>48,560<br>49,490<br>67,010<br>35<br>12,787<br>696<br>2,578<br>11,263<br>73,196<br>660<br>1,680<br>11,923<br>74,876<br>714<br>-<br>62,858<br>157,251<br>532<br>5,029<br>1,636<br>9,508<br>-<br>99<br>2,168<br>14,636<br>16,585<br>26,915<br>1,382<br>1,122<br>485<br>538<br>28,088<br>27,743<br>8,468<br>11,726<br>127<br>127<br>55,135<br>68,171<br>1,529<br>5,636<br>2,936<br>3,440<br>4,465<br>9,076|Detailed Statement of Financial Activities<br>for the Year Ended 30 April 2021<br>30.4.21<br>30.4.20<br>£<br>£<br>4,186<br>1,999<br>-<br>16,451<br>45,304<br>48,560<br>49,490<br>67,010<br>35<br>12,787<br>696<br>2,578<br>11,263<br>73,196<br>660<br>1,680<br>11,923<br>74,876<br>714<br>-<br>62,858<br>157,251<br>532<br>5,029<br>1,636<br>9,508<br>-<br>99<br>2,168<br>14,636<br>16,585<br>26,915<br>1,382<br>1,122<br>485<br>538<br>28,088<br>27,743<br>8,468<br>11,726<br>127<br>127<br>55,135<br>68,171<br>1,529<br>5,636<br>2,936<br>3,440<br>4,465<br>9,076|
|---|---|---|
||||
|||67,010<br>12,787<br>2,578<br>73,196<br>1,680|
|||74,876<br>-|
|||157,251<br>5,029<br>9,508<br>99|
|||14,636<br>26,915<br>1,122<br>538<br>27,743<br>11,726<br>127|
|||68,171<br>5,636<br>3,440<br>9,076|



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South Downs Planetarium 

|**Management**<br>Brought forward<br>Telephone<br>PPS inc. photocopying<br>Sundries<br>Repairs and Renewals<br>**Governance costs**<br>Wages<br>Accountancy fees<br>Legal fees<br>Total resources expended<br>**Net expenditure**|Detailed Statement of Financial Activities<br>for the Year Ended 30 April 2021<br>30.4.21<br>30.4.20<br>£<br>£<br>4,465<br>9,076<br>1,191<br>1,134<br>746<br>3,851<br>6,477<br>4,314<br>18,348<br>51,306<br>31,227<br>69,681<br>-<br>10,106<br>2,532<br>2,916<br>-<br>8,671<br>2,532<br>21,693<br>91,062<br>174,181<br>(28,204)<br>(16,930)|
|---|---|
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This page does not form part of the statutory financial statements 

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