## **HEUGH GUN BATTERY TRUST LIMITED** **(A company limited by guarantee)** **REPORT AND FINANCIAL STATEMENTS For the year ended 31 May 2022** **Charity number 1106882 Company number 04774077** **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 May 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015) ## **OBJECTIVES AND ACTIVITIES** - Continue to run as a museum in current form to provide a tourist attraction and an educational resource. - Continue to develop relationships with other businesses and organisations who can support the development and assist with fundraising for the museum. - Work closely with HBC to rationalise their involvement. - Continue to use our appointed Museum Mentor as a resource. - Continue to widening the visitor base by holding feature days, car boot sales, and exhibitions. - Improve visibility using marketing and publicity aid offered by HBC and local companies - Continue to control expenditure. - Recruit and train more volunteers, and work with education providers to provide work placements and internships particularly in front of house, event management and visitor experience. ## **ACHIEVEMENTS AND PERFORMANCE** Spring and summer of 2021 were times of slow emergence from the long-term closures due to the pandemic. The Poppy Tea Rooms had reopened in its newly re-situated site at the front of the museum, and saw a steady growth of customers but the Board were unable to reopen the museum site until mid August 2021, as we continued to deal with safety issues in some areas. Extensive work was ongoing in the trench exhibit due to an outbreak of mould throughout the wooden structure of the exhibit. Major work on several of the large military vehicles and artillery pieces was also underway to try and remedy the increased damage caused by rust being left untreated during lockdown. Whilst display objects were surrounded in scaffolding and covered, we were not able to allow public access. 1 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 **Mould outbreak in the trench exhibit** This meant we were totally reliant on income from The Poppy Tea Rooms to support the museum, with the small amount of remaining funds from our fundraising success in 2019 and the remainder of previous funding awards from Heritage Lottery Emergency Fund and Covid Business Support Grants distributed by Hartlepool Borough Council. The museum finally re-opened, though still not fully accessible due to issues with supply of materials for repairs, in August 2021. The Board made the decision to scrap set entrance fees to the museum and trial a Pay What You Decide scheme for visitors. This was in part due to the inaccessibility of some areas of the museum and ensuring visitors did not feel overcharged for incomplete access, but also to help families and individuals who may have found it difficult to find the money to visit heritage sites due to the impact of lockdown on personal finances. We took on a new staff member in June to help with rising numbers of customers in The Poppy Tea Rooms. Sadly, in June, our Museum Assistant left which made re-opening difficult as we were more highly reliant on volunteers and the Museum Manager to cover front of house and visitor guiding on site. Volunteers were slowly returning to the museum, but the amount of time each individual was willing to commit to was noticeably less than in previous years. Support did come from 93 Battery of Catterick barracks, who gave 3 days of volunteering time to the museum to help with ongoing maintenance and tour guiding. We also worked with young people working with the Youth Justice Reparations Team who helped with maintenance across the site. In September we welcomed the first schools back to the site. The education offer had been revised to try to continue to provide as much social distancing as possible between volunteers and school pupils. 2 of the standard workshops remained available and a third self-guided tour was introduced so that school staff could escort pupils into the more enclosed areas of the museum site. Schools were provided with quiz sheets and supporting information prior to their visit, and museum staff were on hand to answer any questions arising from the activity during breaks. The cost of visits was also standardised to £100 and a limit put on the number of children able to attend, at 30 pupils max. 2 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 Previously schools were charged at £4 per pupil and there was a limit of 60 children. However, it was impossible to accept high numbers of visitors and maintain the distance required to make the volunteers feel safe. Storm Arwen forced a short closure of the museum again in November, and although the museum was fortunate not to be damaged extensively, there were some major repairs which needed to be done after the storm. Also in November, the Board decided to fill the vacant Museum Assistant post, as finding enough cover to open the museum to the public and conduct school tours was proving too much for the volunteers, even with 3 newly recruited helpers. The appointment was made in December. The government KickStart scheme allowed us the opportunity for a further increase in staff in March 2022, where we took on 2 people on the work experience programme. The early months of 2022 saw plans come together to stage a host of new events at the museum over the spring and summer as a way of encouraging more visitors into the museum. The events were ‘front-loaded’ to the earlier months (April – July) in the hopes that the weather would be dry and our events would not have to compete too much with other local activities. We hosted an extremely successful Military Vehicle Exhibition and a dog friendly event ‘Wuff at the Heugh’ saw lots of fun outdoor activities for dogs across the site. **Military Vehicle Exhibition** The museum continued its relationship with the SeaScapes project and began work with Image Makers to work on new installations for the Battery Command Post exhibition area. This was funded through SeaScapes. We also were able to join a newly formed network, The Palmerston Fort Network, for those who work and volunteer on the sites of other batteries built at the same time as the Heugh Battery around the coast of Britain. We were able to catch up with our supporters, Swedish rock group, Sabaton, who raised funds for the museum in 2019 through t-shirt sales. They had promised in 2019 to visit the museum and came in March 2022 to fulfil their promise. There was coverage of the visit on local TV and radio, newspapers and a wide range of print media from Heavy Metal magazines to Museum periodicals. 3 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 ## **Swedish rock band Sabaton visit the museum** It is hoped that the full events calendar planned for the remaining months of 2022 will be as successful as the first events, with Brass Band concerts, craft fayres and talks all part of the programme. We will be able to see if the PWYD method of entry payments has been successful, and whether or not to continue this into 2023. Having honed in on core activities after emerging from the lockdown, we hope to be able to explore more networks and undertake some further training for volunteers and staff, as well as start work on our collections. The Poppy Tea Rooms continue to thrive, with visitor figures increasing at an incredible rate which is very positive, and though we are far from out of the woods, the Board enters the summer of 2022 with renewed vigour and a sense of cautious optimism. ## **FINANCIAL REVIEW** Heugh Gun Battery Trust Limited principle funding source is museum admissions and café income. Other significant funding comes from grants received from Hartlepool Borough Council, The National Lottery Heritage Fund and The Arts Council. The total income for the period was £130,035 (2021: £134,951). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice. The Statement of Financial Activities for the period ended 31 May 2022 shows a net expenditure across all funds of -£20,558 (2021: £49,254). The Balance Sheet at 31 May 2022 shows total funds carried forward of £139,858 (2021: £160,417) of which there are £8,607 restricted funds (2021: £59,550). ## Reserves policy Heugh Gun Battery Trust Limited has maintained a level of free reserves (reserves not invested in tangible fixed assets) over the years, currently £32,878 to meet the working capital requirements of 4 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 the charity in the event of a significant drop in funding. It has established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of annual expenditure. At 31 May 2022 reserves fall short of this level. The trustees are aware of this and are committed to building up free reserves, with planned operational surpluses. ## **PLANS FOR FUTURE PERIODS** - - Work to strengthen the range of skills on the Board of Directors - Look to expend the capacity of the café offer at the museum ## **PUBLIC BENEFIT STATEMENT** The Trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users. 5 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 ## **REFERENCE AND ADMINISTRATIVE DETAILS** |Charity Name|Heugh Gun Battery Trust Limited| |---|---| |Registered|1106882| |Charity Number|| |Company|04774077| |Number|| |Registered Office|Heugh Battery Moor Terrace| |and operational|The Headland| |address|Hartlepool| ||Cleveland| ||TS24 0PS| |Trustees|Mr J R Keeton| ||Mr D Worthington| ||Dr A Foster Resigned 30 January 2023| |Independent|Michelle Wright| |Examiner|MW Accounting, Bookkeeping & Training| ||Woodgate House| ||Wood Street| ||Gateshead| ||NE11 9NP| ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## Governing documents The organisation is a charitable company limited by guarantee, incorporated on the 23 May 2003 and is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## Appointment of Trustees The directors of the company are also charity trustees for the purpose of charity law and under the company’s Articles. Trustees are elected at the AGM and can serve more than one term. Interested possible new trustees are encouraged to attend trustee meetings. ## Organisation All of the trustees meet every month and deal with the administration of the charity to ensure that Heugh Gun Battery Trust Limited has a clear vision and strategy for the future, and to monitor the performance against plans, to support the management and staff team, and to oversee financial accountability and risk management. The operational management of the organisation is undertaken by the paid staff team. 6 **HEUGH GUN BATTERY TRUST LIMITED** (A company limited by guarantee) **TRUSTEES ANNUAL REPORT** For the year ended 31 May 2022 ## Risk management The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. ## **TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS** The trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which show the state of affairs of the charitable company and of incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Feb 27, 2023 This report was approved by the Trustees on: ____________________ and signed on their behalf by: ____________________ Ralph Keeton Trustee 7 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** For the year ended 31 May 2022 I report on the financial statements of Heugh Gun Battery Trust Ltd for the year ended 31 May 2022, which are set out on pages 9 to 19. ## **Respective responsibilities of trustees and examiner** The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - h examine the accounts under section 145 of the Charities Act, - h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - h to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - h accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - h the accounts do not accord with such records; or - h the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 - h the accounts have not been prepared in accordance with the Charities SORP (FRS102). I 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. M Wright Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House Wood Street Gateshead NE11 9NP Date: Feb 27, 2023 8 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **STATEMENT OF FINANCIAL ACTIVITIES** (INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 31 May 2022 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Income from:
Donations and legacies 6 7,816 - 7,816 2,377
Charitable activities
Grants and contracts 7 36,749 6,058 42,807 127,962
Other trading activities 8 79,387 - 79,387 4,611
Total income 123,977 6,058 130,035 134,951
Expenditure on:
Charitable activities
Operation of the charity 10 93,592 57,001 150,592 85,696
Total expenditure 93,592 57,001 150,592 85,696
Net movement of funds 30,385 ( 50,943 ) ( 20,558 ) 49,254
Reconciliation of funds
Total funds brought forward 100,867 59,550 160,417 111,162
Total funds carried forward 131,251 8,607 139,859 160,417
Notes
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities The notes on pages 11 to 19 form an integral part of these accounts. 9 Charity Number 1106882 Company Number 04774077 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **BALANCE SHEET** As at 31 May 2022 |**Fixed assets**
Tangible assets
17
**_Total fixed assets_**
**Current assets**
Stock
5
Debtors
19
Cash at bank and in hand
20
**_Total current assets_**
**Creditors:**amounts falling due within
one year
21
**_Net current assets_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
1,146
1,528
52,727
**55,400**
**( 12,798 )**|**Total**
**2022**
**£**
97,257
**97,257**
**42,602**
**139,859**
**139,859**
131,251
8,607
**139,859**|**£**
1,104
-
75,788
**76,892**
**( 17,296 )**|**Total**
**2021**
**£**
100,820
**100,820**
**59,596**
**160,417**
**160,417**
100,867
59,550
**160,417**| |---|---|---|---|---| The company was entitled to an 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 the 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. The notes on pages 11 to 19 form an integral part of these accounts. |Trustee
These financial statements were approved by the Board on:
and are signed on its behalf by:
Ralph Keeton|Ralph
Feb 27, 2023| |---|---| 10 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## 1 **Accounting Policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## 2 **Basis of accounting** ## 2.1 **Basis of preparation** 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 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 2015) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Heugh Gun Battery Trust Ltd meets the definition of a public benefit entity under FRS 102. ## 2.2 **Preparation of the accounts on a going concern basis** The charity reported total unrestricted funds at the year end of £32,878 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern. The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. In response to the COVID-19 pandemic, the trustees have revised their forecasts to take into account measures that they can take with the current resources available to mitigate the impact of the current adverse conditions. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern. ## 3 **Income** ## 3.1 **Recognition of income** Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability ## 3.2 **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. ## 3.3 **Grants and donations** Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 11 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met. ## 3.4 **Donated goods and services** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA. ## 3.5 **Volunteer help** The value of volunteer help received is not included in the accounts but is described in the trustees' annual report. ## 3.6 **Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. ## 3.7 **Income from membership subscriptions** Membership subscriptions received in the nature of a gift are recognised in donations 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. ## 3.8 **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. ## 3.9 **Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. ## 4 **Expenditure and liabilities** ## 4.1 **Liability recognition** Liabilities are recognised when 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. 12 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## 4.2 **Charitable activities** Expenditure on charitable activities includes the costs of running the museum and other activities undertaken to further the purposes of the charity and their associated support costs. ## 4.3 **Governance and support costs** Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. ## 4.4 **Irrecoverable VAT** Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## 4.5 **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## 4.6 **Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. ## 5 **Assets** ## 5.1 **Tangible fixed assets for use by the charity** Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Office equipment Furniture & fixtures Heritage assets Straight line over four years Straight line over four years Straight line over life of asset 13 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## **Analysis of income** |6
7
8
9|**Donations and legacies**
**Charitable activities**
Income from grants and contracts
HMRC Job Retention Scheme
Other grants received
Other income
**Other trading activities**
**Income from investments**
Hartlepool Borough Council
National Lottery Heritgage
Arts Council
Other income
Shop income
Café income
School visits
Donations
Gift aid
Museum admissions
Bank interest|Unrestricted
Funds
£
6,316
1,500
7,816
2,750
-
-
-
24,957
9,042
36,749
20,892
5,864
50,803
1,828
79,387
23
23|Restricted
Funds
£
-
-
-
-
-
6,058
-
-
-
6,058
-
-
-
-
-
-
-|**Total**
**2022**
**£**
**6,316**
**1,500**
**7,816**
**2,750**
**-**
**6,058**
**-**
**24,957**
**9,042**
**42,807**
**20,892**
**5,864**
**50,803**
**1,828**
**79,387**
**23**
**23**|Total
2021
£
876
1,501
2,377
2,096
24,600
64,416
11,222
22,353
3,275
127,962
-
-
4,611
-
4,611
-
-| |---|---|---|---|---|---| Income was £130,035 (2021: £134,951) of which £123,977 was unrestricted or designated (2021: £45,935) and £6,058 was restricted (2021: £89,016) 14 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## **Analysis of expenditure on charitable activities** |10|**_Charitable activities_**
Direct costs
Support costs
Governance costs
Printing, postage and stationery
Insurance
Advertising
Heating and light
Depreciation
Other support costs
Legal and professional fees
Bank charges
Independent examiner's fees for reporting on
the accounts
Telephone
Small equipment
Repairs and renewals
Purchases
Staff costs|Unrestricted
Funds
£
18,196
63,928
261
327
1,047
1,001
9
60
479
4,423
1,069
500
1,300
991
93,592|Restricted
Funds
£
-
2,025
465
150
1,700
2,139
1,795
-
45,216
-
37
-
-
3,474
57,001|**Total**
**2022**
**£**
**18,196**
**65,953**
**726**
**477**
**2,747**
**3,140**
**1,804**
**60**
**45,695**
**4,423**
**1,106**
**500**
**1,300**
**4,465**
**150,592**|Total
2021
£
9,199
47,215
2,269
427
2,690
1,769
1,453
207
7,000
3,902
2,652
672
-
6,242
85,696| |---|---|---|---|---|---| Expenditure on charitable activities was £150,592 (2021: £85,696) of which £93,592 was unrestricted or designated (2021: £54,135) and £57,001 was restricted (2021: £31,561) ## 11 **Fees for examination of the accounts** |Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner|**2022**
**£**
**500**
**-**
**500**|2021
£
672
805
1,477| |---|---|---| 15 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## 12 **Analysis of staff costs and the cost of key management personnel** |Pension costs (defined contribution pension plan)
Salaries and wages|**2022**
**£**
**64,946**
**1,007**
**65,953**|2021
£
45,559
737
46,296| |---|---|---| No employee received remuneration above £60,000 (2021: nil) The key management personnel of the charity, comprise the trustees and the Managing Director. The total employee benefits of the key management personnel of the charity were £28,026. ## 13 **Staff numbers** The average monthly head count was 3 staff (2021: 2 staff) and the average monthly number of full-time equivalent employees during the year were as follows: |Charitable activities
The parts of the charity in which the employee's work|**2022**
**Number**
**3.0**
**3.0**|2021
Number
2.0
2.0| |---|---|---| ## 14 **Transactions with trustees** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. ## **Trustees' expenses** No trustee expenses have been incurred in the year. ## **Transaction(s) with related parties** There have been no related party transactions in the reporting period. ## 15 **Defined contribution pension scheme** The charity operates a defined contribution pension scheme.The assets of the scheme are held separately from those of the charity in an independently administered fund. The employer's pension costs represent contributions payable by the charity to the fund and amount to £1,007 (2021: £737). There was £206 outstanding as at 31 May 2022 (2021: £206) ## 16 **Corporation Taxation** The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 16 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 |**Office**
**Equipment**
17 **Tangible fixed assets**
**£**
**Cost**
Balance brought forward
2,694
Additions
860
Disposals
-
**Balance carried forward**
3,554
**Depreciation**
Basis
SL
Rate
25%
Balance brought forward
842
Depreciation charge for year
118
Disposals
-
**Balance carried forward**
960
**Net book value**
**Brought forward**
1,852
**Carried forward**
2,594
18
19 **Debtors and prepayments (receivable within 1 year)**
20
Bank accounts and cash in hand
Other debtors
**Stock**
Café stock
Gift shop stock
**Cash at bank and in hand**
Accrued income|**Fixtures &**
**Fittings**
**£**
8,063
-
-
8,063
SL
25%
5,245
2,016
-
7,261
2,818
803
**2022**
**£**
**651**
**495**
**1,146**
**2022**
**£**
**1,500**
**28**
**1,528**
**2022**
**£**
**52,727**
**52,727**|**Heritage**
**assets**
**£**
114,463
-
-
114,463
SL
2%
18,313
2,289
-
20,602
96,150
93,861
2021
£
609
495
1,104
2021
£
-
-
-
2021
£
75,788
75,788|**Total**
**£**
**125,220**
**860**
**-**
**126,080**
**24,400**
**4,423**
**-**
**28,823**
**100,820**
**97,257**| |---|---|---|---| 17 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## 21 **Creditors and accruals (payable within 1 year)** **----- Start of picture text -----**
2022 2021
£ £
Social security and other taxes 419 507
Pension 206 206
Accruals
Independent examination of accounts 500 1,344
Other accruals 4,742 7,656
Other creditors 6,930 7,582
12,798 17,296
**----- End of picture text -----**
## 22 **Events after the end of the reporting period** No 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. ## 23 **Analysis of charitable funds** ## **Analysis of movements in unrestricted funds** |**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
100,867
100,867|**Incoming**
**resources**
£
123,977
123,977|**Resources**
**expended**
£
( 93,592 )
( 93,592 )|**Transfers**
£
( 1,117 )
( 1,117 )|**Fund**
**balances**
**carried**
**forward**
**£**
**130,135**
**130,135**| |---|---|---|---|---|---| ## **Purpose of unrestricted funds** General unrestricted fund The 'free reserves' of the charity ## **Analysis of movement in restricted funds** |**Restricted funds**
Tudor Trust
National Lottery Heritage Fund
The Arts Council
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
2,025
( 1,117 )
58,641
59,550|**Incoming**
**resources**
£
-
-
6,058
6,058|**Resources**
**expended**
£
( 2,025 )
-
( 54,976 )
( 57,001 )|**Transfers**
£
-
1,117
-
1,117|**Fund**
**balances**
**carried**
**forward**
**£**
**-**
**-**
**9,723**
**9,723**| |---|---|---|---|---|---| ## **Purpose of restricted funds** Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Tudor Trust National Lottery Heritage Fund The Arts Council To fund support costs To fund core costs To fund core costs and urgent restoration work 18 ## **HEUGH GUN BATTERY TRUST LTD** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 May 2022 ## 24 **Capital commitments** As at 31 May 2022, the charity had no capital commitments (2021 -£nil) ## 25 **Analysis of net assets between funds** |Cash at bank and in hand
Other net current assets/(liabilities)
Tangible fixed assets|Unrestricted
Funds
£
97,257
44,119
( 10,124 )
131,252|Restricted
Funds
£
-
8,607
-
8,607|**Total**
**2022**
**£**
**97,257**
**52,727**
**( 10,124 )**
**139,859**|Total
2021
£
100,820
75,788
( 16,192 )
160,417| |---|---|---|---|---| ## **Signature:** Michelle Wright (Feb 27, 2023 11:27 GMT) **Email:** michelle-wright@hotmail.com 19 2023-02-27 ## HGBT IE YE 2022 full doc Final Audit Report Created: 2023-02-26 By: Michelle Wright (michelle-wright@hotmail.com) Status: Signed Transaction ID: CBJCHBCAABAAIZI23hfyeUvTOYoyTZl06jlLQ-8mPU_O ## "HGBT IE YE 2022 full doc" History Document created by Michelle Wright (michelle-wright@hotmail.com) 2023-02-26 - 6:52:23 PM GMT Document emailed to theteam@ralphkeeton.co.uk for signature 2023-02-26 - 6:53:55 PM GMT ## Email viewed by theteam@ralphkeeton.co.uk 2023-02-27 - 11:12:04 AM GMT - Signer theteam@ralphkeeton.co.uk entered name at signing as Ralph Keeton 2023-02-27 - 11:22:40 AM GMT Document e-signed by Ralph Keeton (theteam@ralphkeeton.co.uk) Signature Date: 2023-02-27 - 11:22:42 AM GMT - Time Source: server Document emailed to Michelle Wright (michelle-wright@hotmail.com) for signature 2023-02-27 - 11:22:43 AM GMT Email viewed by Michelle Wright (michelle-wright@hotmail.com) 2023-02-27 - 11:26:33 AM GMT Document e-signed by Michelle Wright (michelle-wright@hotmail.com) Signature Date: 2023-02-27 - 11:27:43 AM GMT - Time Source: server ## Agreement completed. 2023-02-27 - 11:27:43 AM GMT