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2020-09-30-accounts

Reference and Administrative
Details
Reference and Administrative
Details
Trustees' Report 2to 8
Statement ofTrustees' Responsibilities
Independent
Auditors'
Report 10to 13
Statement of Financial Activities 14to 15
Balance Sheet 16
Notes tothe Financial Statements 17to 35

Trustees Colonel (Retired) Brian Colonel (Retired) Brian M Gorski MBE DL MSc Gorski MBE DL MSc Gorski MBE DL MSc
Colonel (Retired) James W Denny MBE
Lieutenant Colonel (Retired) Eric W Davidson MBE DL
Lieutenant Colonel David J Cook
Lieutenant Colonel Shauna
M Dixon MBE
Major (Retired) John Kershaw ACIB
Lieutenant Colonel (Retired) Keith Kiddie (appointed 9 December
2019)
Mr Peter Metcalfe FCA (appointed 27January 2020)
Mrs Karan P Lee
Mrs Patricia Greenhalgh-Jones
Mr Andrew P Chapman MA (resigned 10December 2019)
Principal Office The Fusilier Museum
Moss Street
Bury
BL9ODF
The charity is incorporated in England.
Company Registration Number 04791136
Charity Registration Number 1115452
Bankers Barclays Bank Plc
1Central Street
The Rock
Bury
Lancashire
BL9OJN
Auditor Horsfield 5 Smith
Chartered
Accountants
& Statutory Auditor
Tower House
269Walmersley
Road
Bury
Lancashire
BL96NX

AND STATEME NT OF TOTAL R ECOGNISED GAINS AND LOSSES)
Unrestricted Restricted Total
funds funds 2020
Note f f f
Income and Endowments from:
Donations
and legacies
262,001 8,030 270,031
Other trading activities 80,883 80,883
Investment
income
213 213
Other income 5,226 5,226
Total income 348,323 8,030 356,353
Expenditure
on:
Raising funds (45,970) (45) (46,015)
Charitable
activities
(215,049) (42,007) (257,056)
Total expenditure (261,019) (42,052) (303,071)
Net income/(expenditure) 87,304 (34,022) 53,282
Transfers between funds 1,275 (1,275)
Net movement
in funds
88,579 (35,297) 53,282
Reconciliation offunds
Total funds brought forward 1,377,875 3,275,239 4,653,114
Total funds carried forward 21 1,466,454 3,239,942 4,706,396

Unrestricted Restricted Total
funds funds 2019
Note E f E
Income and Endowments from:
Donations
and legacies
190,635 96,386 287,021
Other trading activities 194,092 194,092
Investment
income
545 545
Other income 3,000 3,000
Total income 388,272 96,386 484,658
Expenditure
on:
Raising funds (100,160) (100,160)
Charitable
activities
(300,959) (150,647) (451,606)
Total expenditure (401,119) (150,647) (551,766)
Net expenditure (12,847) (54,261) (67,108)
Transfers between funds (13,621) 13,621
Net movement
in funds
(26,468) (40,640) (67,108)
Reconciliation offunds
Total funds brought forward 1,404,343 3,315,879 4,720,222
Total funds carried forward 21 1,377,875 3,275,239 4,653,114

2020 2019
Note f
Fixed assets
Tangible assets 15 4,604,520 4,649,538
Current assets
Stocks 17 24,552 26,112
Debtors 18 17,967 28,699
Cash at bank and in hand 19 126,229 44,420
168,748 99,231
Creditors: Amounts falling due within one year 20 (66,872) (95,655)
Net current assets 101,876 3,576
Net assets 4,706,396 4,653,114
Funds ofthe charity:
Restricted income funds
Restricted funds 3,239,942 3,275,239
Unrestricted income funds
Unrestricted funds 1,466,454 1,377,875
Total funds 21 4,706,396 4,653,114

3
Incom
e fro m donations
and legacies
Unrestricted
funds Restricted Total
General funds funds
f f f
Donations and legacies;
Sponsorship 700
Gift aid reclaimed 2,664 2,664
Grants, including
capital grants;
Government grants 67,688 67,688
Grants receivable 180,373 7,530 187,903
Regular giving and capital donations 10,576 500 11,076
Total for 2020 262,001 8,030 270,031
Total for 2019 190,635 96,386 287,021
Unrestricted
grants receivable
Total Total
General 2020 2019
f f f
Bury MBC 92,882 92,882 52,100
MOD 36,908 36,908 36,908
Arts Council England 31,500 31,500
AMOT 971 971
RRF (Tower of London) 15,000 15,000 15,000
Fusiliers Aid Society 1,112 1,112
Collections Trust 2,000 2,000 1,496
180,373 180,373 105,504

Unrestricted
funds
Total Total
General 2020 2019
f f f
Trading income;
Shop income 7,488 7,488 17,896
Other income;
Admission income 6,762 6,762 22,142
Corporate lettings 32,564 32,564 90,235
Cafe income 34,069 34,069 63,819
80,883 80,883 194,092

Unrestricted
funds Total
General funds
f f
Interest receivable and similar income;
Interest receivable on bank deposits 213 213
Total for 2020 213 213
Total for 2019 545 545
6 Other income
Unrestricted
Total Total
General 2020 2019
f f f
Rental income 3,000
Other income 5,226 5,226
5,226 5,226 3,000

Restricted Total
funds 2020
f f
45 45

Unrestricted
funds
Total Total
General 2020 2019
f f f
Shop costs 2,492 2,492 7,039
Cafe costs 39,666 39,666 77,106
Event costs 3,812 3,812 16,015
45,970 45,970 100,160
Total
costs
f

Unrestricted
funds Restricted Total
General funds funds
Mote f f f
Staff costs 120,402 2,000 122,402
Allocated support costs 90,243 40,007 130,250
Governance costs- 4,404 4,404
Total for 2020 215,049 42,007 257,056
Total for 2019 300,959 150,647 451,606
Activity
undertaken Governance Total
directly
f
costs
f
expenditure
f
Fusiliers Museum 250,386 4,404 254,790
Total for 2019 444,090 7,516 451,606

Unrestricted
funds Total Total
General 2020 2019
f f f
Audit fees
Audit ofthe financial statements 2,800 2,800 2,800
Other fees paid to auditors 1,604 1,604 4,716
4,404 4,404 7,516
Unrestricted
funds Total
General funds
f
Audit fees
Audit ofthe financial statements 2,800 2,800
Other fees paid to auditors 1,604 1,604
Total for 2020 4,404 4,404
Total for2019 7,516 7,516
10Net incoming/outgoing resources
Net incoming/(outgoing) resources forthe year include:
2020 2019
f f
Audit fees 2,800 2,800
Other non-audit services 1,604 4,716
Depreciation
offixed assets
45,019 46,105
11Trustees remuneration and expenses

12Staff costs
The aggregate
payroll costs were as follows:
2020 2019
f f
Staff costs during the year were:
Wages and salaries 141,730 180,532
Social security costs 5,145 9,350
Pension costs 1,945 2,397
148,820 192,279
Administrative staff
Management staff
Barstaff
Cafe staff
2020 2019
No No
14

13Auditors'
remuneration
2020 2019
f f
Audit ofthe financial statements 2,800 2,800
Other fees to auditors
All other non-audit
services
1,604 4,716

15Tangible fixed assets
Equipment
Land and furniture
and
buildings
f
fixtures
f
Total
f
Cost
At 1October 2019 5,174,407 174,235 5,348,642
At 30September 2020 5,174,407 174,235 5,348,642
Depreciation
At 1October 2019 542,168 156,935 699,103
Charge forthe year 41,395 3,624 45,019
At 30September 2020 583,563 160,559 744,122
Net book value
At 30September 2020 4,590,844 13,676 4,604,620
At 30September 2019 4,632,239 17,300 4,649,539

17Stock
2020 ,2019
f f
Shop stock 22,401 22,401
Barstock 747 1,793
Cafe stock 1,404 1,918
24,552 26,112

18Debtors
2020 2019
f f
Trade debtors 9,844 8,882
Prepayments and accrued income 7,154 5,768
Other debtors 969 14,049
17,967 28,699
19Cash and cash equivalents
2020 2019
f f
Cash on hand 650 650
Cash at bank 125,579 43,770
126,229 44,420
20 Creditors: amounts falling due within one year
2020 2019
f f
Trade creditors 39,982 64,524
Other taxation and social security 1,704 2,585
Other creditors 25,186 28,546
66,872 95,655

21Funds
Balance at
Balance at 30
1October Incoming Resources September
2019
f
resources
f
expended
f
Transfers
f
2020
f
Unrestricted
funds
General 1,377,875 348,323 (261,019) 1,275 1,466,454
Restricted funds
Development
fund
3,247,727 (29,003) 3,218,724
Booth Charities 8,958 (4,925) 4,033
Collections Trust 2,500 2,500
Fusiliers Aid Society 2,250 500 (2,750)
HLF Collecting Cultures 7,353 (2,479) 4,874
National
Heritage 18for
18 1,275 (1,275)
EGartside Memorial
Painting 150 150
HLF Tolkien Exhibition 3,296 (2,065) 1,231
AIM 860 8,400 (830) 8,430
Warwick Museum 870 (870)
Total restricted funds 3,275,239 8,030 (42,052) (1,275) 3,239,942
Total funds 4,653,114 356,353 (303,071) 4,706,396
Balance at
Balance at 30
1October Incoming Resources September
2018
f
resources expended
f
Transfers
f
2019
f
Unrestricted
funds
General 1,404,343 388,272 (401,119) (13,621) 1,377,875
Restricted funds
Development
fund
3,277,816 (30,089) 3,247,727
Booths Charities 9,250 (292) 8,958
Collections Trust 2,500 2,500
Fusiliers Aid Society 7,500 (5,250) 2,250
HLF Collecting Cultures 23,617 (16,264) 7,353

FOR THE YEAR ENDED 30SEPTEMB ER2020
Balance at
Balance at 30
1October Incoming Resources September
2018
f
resources
f
expended
f
Transfers
f
2019
f
National Heritage 18for
18 4,346 19,950 (23,021) 1,275
Bury MBC 10,000 (14,139) 4,139
EGartside Memorial
Painting 50 150
Viridor 27,799 (30,799) 3,000
HLF Tolkien Exhibition 9,200 (5,903) 3,297
AIM 6,187 (5,484) 157 860
Website Development (6,325) 6,325
Warwick Museum 13,950 (13,080) 870
Total restricted funds 3,315,879 96,386 (150,646) 13,621 3,275,240
Total funds 4,720,222 484,658 (551,765) 4,653,115

Unrestricted Total funds at
funds Restricted 30September
General funds 2020
f f f
Tangible fixed assets 1,386,881 3,217,639 4,604)520
Current assets 146,445 22,303 168,748
Current liabilities (66,872) (66,872)
Total net assets 1,466,454 3,239,942 4,706,396
Unrestricted Total funds at
funds Restricted 30September
General funds 2019
f f
Tangible fixed assets 1,401,811 3,247,727 4,649,538
Current assets 71,719 27,512 99,231
Current liabilities (95,655) (95,655)
Total net assets 1,377,875 3,275,239 4,653,114
23 Analysis ofnet funds
At 30
At 1October Financing September
2019
f
cash flows
f
2020f
Cash at bank and in hand 44,420 81,609 126,029
Net debt 44,420 81,609 126,029
At 30
At 1October Financing September
2018 cash flows 2019
f f f
Cash at bank and in hand 118,937 (74,517) 44,420
Net debt 118,937 (74,517) 44,420

Categorisation
offinancial instruments
Categorisation
offinancial instruments
2020 2019
f f'
Financial assets that are debt instruments measured at amortised
cost 134,727 53,302
Financial liabilities measured
at amortised
cost 55,003 85,368
Financial assets consist ofcash and trade debtors.
Financial liabilities consist oftrade creditors and accruals.