2022-03-31-accounts - The National Lobster Hatchery

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		Page
Reportofthe Trustees		to	11
Independent Examiner'sReport		12
StatementofFinancial Activities		13
Balance Sheet	14	to	15
Notestothe Financial Statements	16	to	26
Detailed StatementofFinancial Activities	27	to	28

19 December 2022

Unrestricted
funds
Notes
£
INCOMEANDENDOWMENTSFROM
Donations and legacies
2
119,829
Charitableactivities
Research
2,000
Education
182,156
Other
29,696
Other trading activities
3
15,977
Investment income
4
1
Other income
50
Total
349,709
EXPENDITUREON
Raising funds
6
100,560
Charitableactivities
7
Research
56,108
Education
74,947
Conservation
111,354
Total
342,969
NETINCOME/(EXPENDITVRE)
6,740
Transfersbe~weenfunds
17
(8,637)
Netmovementinfunds
(1,897)
RECONCILIATIONOFFUNDS
Totalfundsbroughtforward
61,128
TOTALFUNDSCARRIEDFORWARD
59,231

2022
2021
Restricted
Total
Total
funds
funds
funds
£
£
£
7,500
127,329
65,492
53,505
55,505
10,000
l3,360
195,516
154,529
29,696
128,992
15,977
3,595
1
1,505
50
74,365
424,074
364,1l3
6,l33
106,693
82,456
49,592
105,700
101,633
7,480
82,427
61,634
17,283
128,637
81,023
80,488
423,457
326,746
(6,123)
617
37,367
8,637
2,514
617
37,367
92,412
153,540
116,173
94,926
154,157
153,540

Notes FIXED ASSETS Tangible assets 13 Investments 14 CURRENTASSETS Debtors 15 Cash at bank and in hand CREDITORS Amounts falling due within one year 16 NETCURRENTASSETS TOTALASSETSLESSCURRENT LIABILITIES NETASSETS FUNDS 17 Unrestricted funds Restricted funds TOTALFUNDS	Unrestricted funds £ 24,185 1 24,186 38,121 47,921	Unrestricted funds £ 24,185 1 24,186 38,121 47,921	Restricted funds £ 73,447 73,447 41,194 {17,955)	2022 Total funds £ 97,632 1 97,633 79,315 29,966	2021 Total funds £ 96,518 1 96,519 30,015 57,369 87,384 (30,363) 57,021 153,540 153,540 61,128 92,412 153,540
		86,042 . (50,997) 35,045 59,231 59,231	23,239 (1,760) 21,479 94,926 94,926	109,281 (52,757) 56,524 154,157 154,157
				59,231 94,926 154,157

2. DONATIONS ANDLEGACIES Donations Gift aid donations Adopt a lobster Harbour Holidays FLT Caravans 3. OTHERTRADING ACTIVITIES Donation from NLH Enterprises Merchandise income Functions and Events Miscellaneous income Room hire Juvenile sales	2022 £ 68,747 38,463 19,119 1,000 127,329 2021 £ 45,326 10,029 8,637 1,000 500 65,492 2022 £ 5,783 6,950 364 (640) 3,520 15,977 = 2021 £ 2,605 40 950

5. Rents received Deposit account interest INCOMEFROMCHARITABLE ACTIVITIES Activity Revenue grants Research Admissions Education _ Revenue grants Education Revenue grants Other	2022 2021 £ £ 1,500 5 1,505 = 2022 2021 £ £ 55,505 10,000 182,156 51,029 13,360 103,500 29,696 128,992 280,717 293,521

5. INCOMEFROMCHARITABLEACTIVITIES- continued Grants received, included in the above, are as follows:
6. 7. The Steel Charitable Trust UniversityofExeter The Headley Trust Garfield Weston Foundation Heritage Lottery Fund JRS Furlough Scheme COVID19Small Business Grant UniversityofEast Anglia RAISINGFUNDS Raisingdonationsandlegacies Staff costs Function and events costs Othertradingactivities Purchases Staff costs Support costs Aggregate amounts CHARITABLEACTIVITIESCOSTS Direct Costs £ Research 51,216 Education 27,214 Conservation 74,085 152,515	2022 £ 37,475 13,360 13,696 16,000 18,030 98,561 2022 £ 37,369 282 37,651 = 2022 £ 1,037 49,019 18,986 69,042 = 106,693	2021 £ 15,000 10,000 20,000 50,000 18,500 89,849 39,143 242,492 2021 £ 40,138 27 40,165 = 2021 £ 680 31,897 9,714 42,291 = 82,456 Totals £ 105,700 82,427 128,637 316,764
	Support costs (see note 8) £ 54,484 55,213 54,552
	164,249

SUPPORT COSTS
	: Management
	£
Other trading activities	18,986
Research	54,484
Education	55,213
Conservation	54,552
	183,235

	2022	2021
	£	£
Depreciation - owned assets	26,142	20,081
Surplusondisposaloffixed assets	(50)
	=

Wages and salaries Social security costs Other pension costs The average monthly numberofemployees during the year was as follows: Wages and salaries	2022 £ 243,826 13,465 5,972 263,263 2022 18	2021 £ 214,865 11,034 5,657
		231,556 2021 16

NOTESTOTHEFINANCIAL STATEMENTS-continued FORTHEYEAR ENDED 31 MARCH 2022
12. COMPARATIVESFORTHESTATEMENTOFFINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTSFROM Donations and legacies 64,492 Charitable activities Research Education 119,529 Other 128,992 Other trading activities 3,595 Investment income 1,505 Total 318,113 EXPENDITUREON Raising funds 80,230 Charitable activities Research 61,067 Education 57,433 Conservation 76,822 Total 275,552 NET INCOME/(EXPENDITURE) 42,561 Transfers between funds (12) Net movement in funds 42,549 RECONCILIATIONOFFUNDS Total fundsbroughtforward 18,579 TOTALFUNDS CARRIED FORWARD 61,128	Restricted funds £ 1,000 10,000 35,000 46,000 2,226 40,566 4,201 4,201	Total funds £ 65,492 10,000 154,529 128,992 3,595 1,505 364,113 82,456 101,633 61,634 81,023 326,746 37,367 37,367 116,173 153,540
	51,194 (5,194) 12 (5,182) 97,594 92,412

	%
Classofshare:	holding
Ordinary	100
			2022		2021
		£		£
Aggregate capital and reserves			1

	Accounts are filed with the RegistrarofCompanies. A summaryofits results	are given below:
		2022	2021
		£	£
	Turnover	32,417	11,724
	CostofSales	(17,308)	(5,889)
		15,109	5,835
	Administrative expenses	(9,236)	(3,230)
	Net Profit	5,783	2,605
	Donation'to The National Lobster Hatchery	(5,783)	(2,605)
15.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
		2022	2021
		£	£
	Trade debtors	43,864	1,991
	Other debtors	16,073	7,270
	VAT	9,158	5,440
	Accrued income		8,366
	Prepayments	10,220	6,948
		79,315	30,015
		=	=
16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
		2022	2021
		£	£
	Trade creditors	11,024	6,418
	Other creditors	19,469	14,560
	Deferred income	14,500	3,000
	Accrued expenses	7,764	6,385
		52,757	30,363
		=

At 1/4/21 Unrestri~tedfunds £ General fund 61,128 Restricted funds Lobster Grower 2 5,259 Lobster Module 67,434 NewChapter 2020 19,719 Lobster Aging UEA Euro SWAC 92,412 TOTALFUNDS 153,540 Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Lobster Module NewChapter 2020 Lobster Aging UEA Euro SWAC I TOTALFUNDS	Net Transfers movement between At in funds funds 31/3/22 £ £ £ 6,740 (8,637) 59,231 5,259 (11,239) 56,195 2,680 22,399 6,336 (700) 5,636 (3,900) 9,337 5,437 (6,123) 8,637 94,926 617 154,157
	Incoming Resources Movement resources expended in funds £ £ £ 349,709 (342,969) 6,740 (11,239) (11,239) 13,360 (10,680) 2,680 16,030 (9,694) 6,336 44,975 (48,875) (3,900) 74,365 {80,488) {6,123)
	424,074 {423,457) 617

Unrestricted funds General fund Restricted funds Lobster Grower 2 Lobster Module Releasing Larry NewChapter 2020 TOTALFUNDS At_114120_ £ 18,579 5,259 78,672 11,336 2,327 97,594 116,173 Net movement in funds £ 42,561 (11,238) (11,348) 17,392 (5,194) 37,367	Transfers between funds £ (12) 12 12 At 3113/21 £ 61,128 5,259 67,434 19,719 92,412 153,540

Incoming resources £ , Unrestricted funds General fund 318,113 Restricted funds Lobster Module Releasing Larry 10,000 NewChapter 2020 35,000 Other Unrestricted 1,000 46,000 TOTALFUNDS 364,113		Resources expended £ (275,552) (11,238) (21,348) (17,608) (1,000) (51,194) {326,746) Movement in funds £ 42,561 (11,238) (11,348) 17,392 (5,194) 37,367

Unrestricted funds General fund Restricted funds Lobster Grower 2 Lobster Module Releasing Larry New Chapter 2020 Lobster Aging UEA EuroSWAC TOTALFUNDS	At114/20 £ 18,579 5,259 78,672 11,336 2,327 97,594 116,173	Net movement in funds £ 49,301 (22,477) (11,348) 20,072 6,336 (3,900) (11,317) 37,984	Transfers between funds £ (8,649) 12 (700) 9,337 8,649 At 3113/22 £ 59,231 5,259 56,195 22,399 5,636 5,437 94,926 154,157

Unrestricted funds General fund Restricted funds Lobster Module Releasing Larry New Chapter 2020 Other Unrestricted Lobster Aging UEA EuroSWAC TOTALFUNDS	Incoming resources £ 667,822 10,000 48,360 1,000 16,030 44,975 120,365 788,187 Resources Movement expended infunds £ £ (618,521) 49,301 (22,477) (22,477) (21,348) (11,348) (28,288) 20,072 (1,000) (9,694) 6,336 (48,875) (3,900) (131,682) (11,317) ~750,203) 37,984

INCOMEAND ENDOWMENTS Donationsandlegacies Donations Gift aid donations Adopt a lobster Harbour Holidays FL T Caravans Othertradingactivities Donation from NLH Enterprises Merchandise income Functions and Events Miscellaneous income Room hire Juvenile sales Investment income Rents received Deposit account interest Charitable activities Admissions Revenue grants I Otherincome Gain on saleoftangible fixed assets Total incoming resources EXPENDITURE Raising donationsandlegacies Wages and staff costs Social security Pensions Function and events costs Othertradingactivities Merchandise costs Carried forward	2022 £ 68,747 38,463 19,119 1,000 127,329 5,783 6,950 364 (640) 3,520 15,977 182,156 98,561 280,717 50 424,074 33,563 2,799 1,007 282 37,651 1,037 1,037	2021 £ 45,326 10,029 8,637 1,000 500 65,492 2,605 40 950 3,595 1,500 5 1,505 51,029 242,492 293,521 364,1l3 36,234 2,871 1,033 27 40,165 680 680

DETAILEDSTATEMENTOFFINANCIALACTIVITIES FORTHEYEARENDED 31MARCH2022
Othertradingactivities Brought forward Wages and staff~osts Social security Pensions Charitableactivities Wages and staff costs Social security Pensions Hatchery expenses Research expenses Education expenses Supportcosts Management Wages and staff costs Social security Pensions ' Establishment costs Insurance Office costs Marketing Professional fees Vehicle experises Finance costs Short leasehold Depreciation Fixtures and fittings Computer equipment Total resources expended Net income	2022 £ 1,037 47,941 653 425 50,056 112,848 9,274 3,011 15,342 10,061 1,979 152,515 49,474 739 1,529 40,949 7,466 19,465 12,383 15,782 2,920 6,386 992 13,488 4,416 7,246	2021 £ 680 30,901 398 598 32,577 57,668 7,408 2,599 2,253 13,264
		83,192 90,062 357 1,427 15,286 6,266 15,649 6,917 10,922 1,002 2,842 992 14,655 4,435 170,812 326,746 37,367
	183,235
	423,457 617