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2023-03-31-accounts

Registered charity name name Frome Cheese &Grain Limited
Charity registration number 1108074
Company registration number 04736751
Principal offic and registered offic Cheese & Grain
Market Yard
Frome
Somerset
BA11 1BE
Chair N FWaterhouse Resigned 14November 2023
TAllison Appointed as Chair on 14November
2023
CEO SMacarthur
Trustee Directors R Ackroyd
TAllison Appointed 8 November 2022
KBarnes
S Butler Appointed 14March 2023
C Butler-Stroud Appointed 8 November 2022
R Chagrin
D Grimes
M Hayden
SMcloud
SMiddle
C Payne Appointed 8 November 2022
M Peel
J Birkett-Smith Resigned 1 January 2023
Company Secretary SMacarthur
Independent Auditors Moore Scarrott Limited
Calyx House
South Road
Taunton
Somerset
TA1 3DU


S AT 31 IIIIARCH
2 023
2023 2022
Notes E 9
Fixed assets
Tangible assets 13 141769 121,648
141,769 121,648
Current assets
Stocks 15 11,396 7,406
Debtors 16 175,104 174,889
Cash at bank and in hand 17 231 458 287 662
447,958 469,957
Current llablgtles
Creditors:
amounts
falling due within one
year 18 ~535 879 426 114
Net current assets (115&921) 43,843
Total assets less current liabilities 25,848 165,491
Creditors: amounts falling due after more
than one year 19 (91,274) (131,119)
Net Assets 65426 34.372
FUNDS
Unrestricted
funds
21 (65,426) 34,372
Restricted funds 21
Total Funds 65,426) 34.372

OR THE YEAR ENDING 31 MARCH 2 023
2023 2022
9 2
Net cash generated/(absorbed)
in operating
activities 19 48,968 154,097
Cash flows from investing
activities
Acquisition
oftangible assets
(38,338) (17,220)
Cash flows from financing
activities
Dividends,
interest and rents from investments
(4,992) (3,332)
Repayment
of bank borrowings
Repayment
of other borrowings
(18,142)
(5,830)
(7,110)
926
Change
in cash and cash equivalents
in the year (18,334) 127,361
Cash and cash equivalents
brought
forward
287,662 160,301
Cash and cash equivalents
carried forward
~269328 267 662

the useful economic life of th at asset a s follows:
Property
improvements
- straight line over 50 years
Leasehold
improvements
Plant & equipment
(including
technical equipment) - straight
-straight
line over 4years
line over 5-7 years
Fixtures
&fittings
-straight line over 10years
Office equipment -straight line over 3years

urrent Yea r
Total
Unrestricted Restricted Funds
Funds Funds 2023
f f f
Hall hires 107,848 107,848
Community events 218,700 218,700
Ticket sales commission 76,238 76,238
Bar/cafe sales 652,173 652,173
Studio hire 14,820 14,820
Membership 8,880 8,880
Meeting room &mezzanine income 29,724 29,724
Total income from charitable activities 1,108,383 1,108,383
rior Year
Total
Unrestricted Restricted Funds
Funds Funds 2022
f f f
Hall hires 59,064 59,064
Community events 175,298 175,298
Ticket sales commission 68,219 68,219
Bar/cafo sales 477,915 477,915
Studio hire 8,370 8,370
Membership 5,980 5,980
Meeting
room & mezzanine
income 18,968 18,968
Total income from charitable activities 813,814 813,814

urrent Year
Total
Unrestricted Restricted Funds
Funds Funds 2023
f f f
Commission income 9,250 9,250
Other income 2,547 2,547
Total income from other sources 11,799 11,799
rior Year
Total
Unrestricted Restricted Funds
Funds Funds 2022
f f f
Commission income 22,000 22,000
Rental income 10,000 10,000
Other income 1,524 1,524
Total income from other sources 33,524 33,524

e breakdown
ofdirect costs is show
in the table
below:-
2023 2022
6 9
Direct costs
Direct costs &purchases 347,205 273,559
Labour costs
Staff wages and salaries 522,352 441,876
Staff NIC 26,190 18,528
Staff pensions 11,578 8,452
Subcontractors 20,545 22,329
Staff training 128 1,238
580,793 492,423
Establishment
expenses
Rates 832 (352)
Rent 1,586 1,451
Water 2,670 1,550
Light, heat and power 26,004 17,259
Insurance 4,239 4,005
Repairs and maintenance 31,796 22,582
67,127 46,495
General overheads
Marketing 39,210 24,028
Equipment
costs
84,565 25,365
Subscriptions 30,497 25,816
Sundry expenses 31,278 31,174
185,550 106,383
Depreciation
Leasehold
improvements
4,653 4,434
Technical equipment 1,047 445
Fixtures and fittings 1,583 5,501
Office equipment 8,510 9,688
Plant and equipment 2,421 865
18,214 20,933
Total Direct Costs 1,198,889 939,793

2023 2022
9 2
Wages and salaries 522,352 441,876
Social security costs 26,190 18,528
Employers' pension costs 11,578 8,452
Subcontractors 20,545 43,064
Staff training 128 1,238
Total staff costs 580,793 513,158

Group Statement of Financ ial Activities: comparative
figures
Unrestricted Restricted Total
Notes Funds Funds Funds
2022 2022 2022
6 2 2
Incoming resources
Donations
and legacies
5a 299,674 299,674
Charitable
activities
Sb 813,814 813,814
Other sources 5c 33,524 33,524
Total incoming resources 1,147,012 1 147212
Resources expended
Charitable
activities
998,127 998,127
Costs of generating
voluntary
income
Total resources expended 998127 998127
Net income/(expenditure)
movement
in funds
and net 148,885 148,885
Total funds brought
forward
114,513 ~714313
Total funds carried forward 34,372 34372

ompany
Shares in
Group
Undertakings
2
Cost:
At 1 April 2022 201
Additions
At 31 March 2023 201
Carrying amount:
At 31 March 2023 201
At 31 March 2022 201
hare capital are as follows:-
Proportion ofvoting
rights and shares held
Undertaking Holding 2023 2022
Frome Cheese & Grain Trading Limited Ordinary 100'/ 100'/
Grain Hospitality Limited Ordinary 100'/ 100'/
Grain Events Limited Ordinary 100% 100/

2023 Group 2022 Company
2023
2022
Bank loans 77,170 106,084 23,505 33,203
Other creditors 14 1D4
91 274
25,035
131 119
141M
~37 18
25D36
52 239
conciliation
ofnet
mo vement
in funds to
net cash Inflow from operating
activiti
es
2023 2022
2 2
Statement of Financial Activities: Net movement in funds (99,798) 148,885
Interest paid 4,992 3,332
Depreciation 18,215 20,933
(Increase)/decrease in stocks (3,990) (3,618)
(Increase)/decrease
Increase/(decrease)
in
in
debtors
creditors
50,249
79,300
6,051
~(27,433
Net cash (oufflow)/inflow
from operating
activities 44,965 154.697
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