COMPANY REGISTRATION NUMBER: 06299935
CHARITY REGISTRATION NUMBER: 1120875
The Dronfield Heritage Trust
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2024
ENRY BRAMALL
LTD
Chartered Certified Accountants
Unit 8
Acorn Business Park
Woodseats Close
Sheffield
S8 OTB

The Dronfield Heritage Trust
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Page
Trustees, annual report (incorporating the directovs report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial positlon
Notes to the financial statements

The Dronfield Heritage Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report)
Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2024.
Reference and administrative details
Registered charlty name
The Dronfield Heritage Trust
Charity registration number
1120875
Company registration number 06299935
Principal office and registered Unit 8, Acorn Business Park
office
Woodseats Close
Sheffield
S8 OTB
The trustees
Mr. A. A. Powell (Ch81r)
Mrs. A.. Brown
Mrs. J. E. Emmens
Mrs. D. Smillie
Mr. B. G. Simpson
Mr. W. Campbell
Mrs L. Third
Independent examiner
Henry Bramall & Co Limited Chartered Certified Accountant
Unit 8
Acorn Business Park
Woodseats Close
Sheffield
S8 OTB
Structure, governance and management
The Charity is controlled by its governing document. a deed of trust, an constitutes a limited company.
limited by guarantee, as defined by the Companies Act 2006.
The day to day operations of the Charity are undertaken by the board as a whole. Facilitator roles have
been created for non-board members.
It is registered as a charity wilh the Charities Commission. Membership of the company must be
approved by the Board of Trustees. Each person who wishes to become a membership deliver to the
company an application for membership in such as the board require executed by them.

The Dronfield Heritage Trust
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) fcontlnued)
Year ended 31 December 2024
structure, governance and management (contlnued)
Recruitment and appointment of new trustees
The Charity must have a minimum of 4 trustees to be quorate. The permitted maximum number of
trustees is currently 7. Two trustees must offer themselves for re-election by rotation at the AGM which
musl be held each calendar year. Since the year end Mr. W. Campbell and Mr. B. G. Simpson have
resigned from the board of Trustees.
Organisational structure
The Board of Trustees administers The Charity. The Board meets at least quarterly. The information is
provided to the Trustees by the Charity administrator.
Inductlon and tralnlng of now trustees
New Trustees are brlefed on their legal obligations under charity and company law, the content of the
Memorandum and Articles of Associalion, the committee and decision making process, the business
plan and recent financial performance of the company.
Risk based approach
The Board of Trustees commit to plan against risk in respect of the whole Charity. This includes
identifying all risks involved with generating income and the impact of any loss in sources of income.
Viable alternatives would then be sought. The whole of the Trustees are made aware of the Risks
relative to the Charity and their legal responsibilities. The Board of Trustees are fully aware of their
obligations under GDPR to ensure all personal information is securely held.
Wider network
The budget is submitted to the trustees quarterly for approval at trustees meetings. Any material
changes to the budget are submitted to a specially convened meeting of the trustees.
Day to day management of the project is overseen by a project management committee comprising of
at least two trustees, one of whom is Ihe chairman.
Related partles
The Charity has a close relationshlp with the trustees of The Peel Centre, an organisation which runs a
building situated close to the property and grounds of The Dronfield Heritage Trust. It also owns the
whole share capital of its trading subsidiary'The Dronfield Hall Barn Limited,
Objectlves and actlvltles
The main purpose of the Charity is the maintenance and upkeep of the Heritage Asset known as The
Dronfield Hall Barn. Originally this was a derelict building where the heritage asset was al risk and has
now been sympathetically restored to retain these features. This is achieved through donations. grants.
exhibitions and rental of the Barn and by running an events programme. The underlying objective is to
ensure that the General Public are aware of the Heritage History of the Barn. The Charity also has
access lo a large group of unpaid volunteers who's help and dedication is paramount to the Charitys
success.

The Dronfield Heritage Trust
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) {contlnued)
Year ended 31 December 2024
Achievements and parformance
The restoration of the building has been maintained throughout the period with grants received during
the year together with the Trust's volunteers. All fundraising undertaken by the Trust is utilised on the
project. THe upkeep includes both structural and general maintenance. The Trust retains its
centrepoint for the community of Dronfield for volunteering, holding events and exhibitions.
Flnanclal revlew
As at the accounting period ending December 2024, Dronfield Heritage Trust had a reduced wedding
useage for the year which has reduced the income together wlth with associated income.
The Trust Is still coming out of the affect of Covld with the wedding events being down on prior years
due to competitlon within the wedding venue market. The board will be concentrating on corporate
events to replace Ihis reducing market and raise income. The merger of the coffee shop into the
trading company 'The Dronfield Hall Barn Limited, has again realised a proflt whlch, in future, will be
donated to the Trusl. Costs are reveiwed and all expendilure quantified by the board lo ensure all costs
are required for the day to day running.
The Trustees are confident that the future remains positive.
Flnancial statements
The Trustees acknowledge the delay in completing Ihe 8ccounts on time, this will be addressed for the
year to 31st December 2023 with signed accounts being made available within 90 days thereon.
Small company provislon8
This report has been prepared In accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 5 October 2025 and signed on behalf of the board of
trustees by,,
Mr. A. A. Powe
Trustee
(Chair)

The Dronfield Heritage Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of The Dronfield Heritage Trust
Year ended 31 December 2024
I reporl to the trustees on my examination of the financial statements of The Dronfield Heritage Trust
('the charilv) for the year ended 31 December 2024.
Résponsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with Ihe requirements of the
Companies Act 2006 {'the 2006 Act,),
Having satisfied myself that the accounts of the company are not required to be audlted under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act,). In
carrying oul my examination I have followed the Directions given by the Charity Commission under
section 145{51(b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attenlion in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord wilh those records.. or
the financial statements 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
the financial statements have nol been prepared in accordance with th8 methods and
principles of the Stalemenl 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).

The Dronfield Heritage Trust
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of The Dronfield Heritage Trust
(contlnued)
Year ended 31 December 2024
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.
Henry Bramall & Co Limited
Chartered Certified Accountant
Independent Examiner
Unit 8
Acorn Business Park
Woodseats Close
Sheffield
S8 OTB
5 October 2025

The Dronfield Heritage Trust
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note
Income and 8ndowm8nts
Donalions and legacies
Charilable activities
Investment income
Other Income
13,834
140,282
295
13,834
140,282
295
10.000
217,585
784
4,478
Total Income
154,411
154,411
232,847
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expendlturo
102,282
121,147
102,282
121,147
223,429
123, 704
172,455
10,11
223,429
296, 159
Net expendlture and net movement in funds
(69,018)
{69,018)
(63.312)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
318,981
249,963
318,981
249,963
382,293
318,981
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 9 to 20 ft)mi part of those financial Statements.

The Dronfield Heritage Trust
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Not8
Fixed assets
Intangible assels
Tangible fixed assets
Heritage assets
Investments
17
18
19
20
5,000
15,410
338,440
5,000
24,908
338,440
358,851
368.349
Current assets
Stocks
Debtors
Cash at bank and in hand
22
23
5,664
15,045
4,148
2, 680
23,355
23,151
49,186
24,857
Creditors: amounts falllng due wlthin one year
Net current liabilities
24
100,825
75,968
98, 554
49,368
318,981
Total assets less current liabilities
282,883
Credltors: amounts falllng due after more than one year
Net assets
25
32,920
249,963
318,981
Funds of the charity
Unrestricted funds
249,963
318,981
Total charity funds
27
249,963
318,981
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies,
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statemenls for the
year in question in accordance with section 476.,
The dlrectors acknowledge their responsibilities for complying with the requirements of the Act
wilh respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on paggs 9 to 20 fomi part of these finan¢ial statements.

The Dronfield Heritage Trust
Company Limited by Guarantee
Statement of Financial Position (continued)
31 December 2024
These financial statements were approved by the board of trustees and authorised for issue on 5
October 2025, a
e signed on behalf of the board by:
Mr. A. A, Powell (Chair)
Trustee
Tho notes on pages 9 to 20 forni part of these flnanclal gtatemont8.

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
General information
The charity is a public benefit entity and a private company limiled by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Unit 8, Acorn Business Park, Woodseats Close, Sheffield, S8 OTB.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) {Charities
SORP (FRS 102}} and the Companies Act 2006.
Accounting policies
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charitVs ability lo continue.
Dlsclosure exemptlons
Disclosures in respect of financial instruments have not been presented.
Consolidatlon
The charlty Is not reqU￿red to prepare consolidated accounts In accordance with the Charities Act
2011, and has laken advantage of the option not to prepare con501idated financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the charity and its
subsidiary undertakings comprise a small group.
Judgements and key sources of estlmatlon uncertainty
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will
rarely equal the related actual outcome. The key assumptions and other sources of estimation
uncertainty that have a significant risk of causing a material adjustment to the carrying amounts
of assets and liabilities within the next financial year are as follows..

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Accounting policies (contlnued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected lo reslrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are Included in the statement of financial activities when entitlement has
passed to the charity., il is probable that the economic benefits associated wlth the transaction will
flow to the charity and the amount can be reliably measured. The following speclflc policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impraclical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contrlbution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
It may be regarded as reslricled.
10

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements {continued)
Year ended 31 December 2024
Accounting policies (contlnued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a Charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
altribulable to a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Goodwlll
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition
over the charity's interest in the net amount of the identifiable assets, liabilities and contingent
liabilities of the acquired business.
Goodwill is measured at cost less accumulated amorlisation and accumulated impairment losses.
11 is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful
life of goodwill or intangible assets cannot be made, the life is presumed not to exceed five years,
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost 18ss any
accumulated depreciation and impairment losses. Any tangibl8 assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment Ihat has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
11

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinu•d)
Year ended 31 December 2024
Accounting pollcies fconllnued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Plant and machinery
Fixtures and fittings
Equipment
200/0 reducing balance
20 % reducing balance
33 % reducing bal8nce
Herltage assets
Heritage assets measured under the cost model are recognised initially recorded at acquisition
cost, and subsequently stated al cost less any accumulated depreciation and impairment losses.
Heritage assets measured under the revaluation model are recorded at fair value less any
accumulated impairment losses.
Where information on the cost or value of an asset is not available and cannot be obtained at
cost which is commensurate with the benefit5 to users of the financial statements, the asset shall
not be recognised in the statement of financial position.
Investments
Unlisted equity irivestments are initially recorded at cost, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at faSr value wilh changes in fair value being recognised in
income or expenditure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generaling unit to which the asset belongs. The cash-generating unit is the smallest identrfiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of Ihe cash-generaling units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabi5ities of the charity
are assigned to those units.
12

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Accountlng pollclg8 (¢ontlnugdJ
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
Deflned contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the relaled service is provided. Prepaid contribulions are recognised as an asset to th8 extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of Ihe end of the
reporting date in which the employees render the related service, the liability Is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmlted by guarantee
The charity is controlled by its governing document, a deed of trust, and constitutes a limlted
company, limited by guarantee, as defined by the Companies Act 2006.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Donations received - Barn and walks
1,780
1,760
2,247
2,247
Grants
Grants receivable
7,904
7,904
2,484
2,484
Subscriptlons
Subscriplions Friends membership
4,170
4,170
13,834
5,269
5,269
13,834
10,000
10,000
13

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Plant and garden takings
Publications
Wedding hire events
Producer Markets
Cultural events
Recharged costs
Wedding events catered
720
1,029
110,998
2,995
37,304
3,972
60,567
217,585
720
1,029
110,998
2.995
37,304
3.972
60,567
217,585
769
72,940
3,232
24,147
2,000
37,194
140,282
769
72,940
3,232
24,147
2,000
37,194
140,282
Investment Income
Unrestricted Total Funds Unrestrlcted Total Funds
Funds
2024
Funds
2023
Bank inlerest receivable
295
295
784
784
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Caterlng rental income
4,478
4,478
Weddings are recorded when deposits and final balances are paid, As at the end of 31st
December 2024 there were 9 weddings still to be compleled.
Costs of other tradlng activities
Unrestricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of other trading activities
Staging events
Gardening purchases
Publications
100,633
100,633
117,655
865
5,184
123,704
117,655
865
5,184
123, 704
1,649
102,282
1,649
102,282
10. Expendlture on charitable actlvltles by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Support COSts
121,147
121,147
172,455
172.455
14

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
11. Expenditure on charitable activities by activity type
Total funds
2024
Total fund
2023
Support costs
Maintenance of Heritage Building
Governance costs
114,386
6.761
114,386
6,761
168,081
4,374
172,455
121,147
121,147
12. Analysis of 8UPPOrt costs
Analysis of
support costs
activity 1 Total 2024 Total 2023
Staff costs
Premises
Communlcations and IT
General office
Human resources
Governance costs
Marketing
Other Costs including depreciation
34,123
58,179
4,804
4,443
130
6,762
3,208
9,498
121,147
34,123
58,179
4,804
4,443
130
6,762
3,208
9,498
77,410
64,942
5,360
2,518
2,431
4,374
7,618
7,802
172.455
121,147
13. Net expendituro
Net expenditure is stated after chargingl(Grediting).'
2024
2023
Depreciation of tan9ible fixed assets
9,498
7,802
14. Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
2,250
2,200
15

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
15. Staff costs
The total slaff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
82,637
90
2,594
85.121
1,635
7,229
93.985
85,321
Included in wage5 and salaries are amounts of £51,197 {2023 £14,175) in respect of recharges
from 'The Dronfield Hall Barn, in respect of staff provlded for events,
The average head count of employees during the year was 1 (2023: 2), The average number of
full-time equlvalent employees during the year is analysed as follows,.
2024
No.
2023
Support staff
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
16. Trustee remuneratlon and expenses
No remuneration or other benefits from employmenl with the charity or a related entity were
received by the trustees.
The only monies received by Trustees is the reimbursement of expenses incurred.
17. Intangible asset8
Goodwill
Cost
At 1 January 2024 and 31 Docember 2024
Amortlsatlon
At 1 January 2024 and 31 Decemb•r 2024
Carrying amount
At 31 Decembgr 2024
5,000
5,000
5,000
At 31 December 2023
16

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
18. Tangible fixed assets
Plant and Fixtures and
machinery
fittings
Equipment
Total
Cost
At 1 January 2024 and
31 December 2024
31.773
47,832
13,767
93,372
Depreclatlon
At 1 January 2024
Charge for the year
At 31 D•cember 2024
27,484
2,145
29,629
31,115
5,852
36,967
9,865
1,501
11,366
68.464
9,498
77,962
Carrying amount
At 31 December 2024
2,144
4,289
10,865
2,401
15,410
24,908
At 31 December 2023
16,717
3,902
19. Herltage a88ets
The Charity's Heritage Asset consist of the building known as 'The Dronfield Barn, Acquisitions lo
the asset are only recorded if they increase the value of the asset. Maintenance Is coated through
the Stalemenl of Financial Activities.
Herltage
asset 1
Cost or valuation
At 1 January 2024 and 31 December 2024
Accumulated depreciation
At 1 January 2024 and 31 December 2024
Carrylng amount
At 31 December 2024
338,440
338,440
At 31 December 2023
338,440
The Heritage asset Is recorded at cost but has an insurance value of £1,797,865.
17

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
20. Investments
Shares in
group
undartakings
Cost or valuation
At 1 January 2024 and 31 December 2024
Impalmont
At 1 January 2024 and 31 Do¢ember 2024
Carrying amount
At 31 Oecember 2024
At 31 December 2023
All investments shown above are held at valuation.
21. Investment entltles
Subsldlarles and other Investments
Percentage of
Class of share shares held
Subsldlary undertakings
The Dronfield Hall Barn Limited
Ordinary
100
The results for subsidiaries and other undertakings are as follows..
Capilal and reserves
2024
2023
Profitl(loss) for the year
2024
2023
Subsidiary undertakings
The Dronfield Hall Barn Limlted
10,109
22. Stock8
2024
2023
Finished goods and goods for resale
5,664
2,680
18

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (Continu￿)
Year ended 31 December 2024
23. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
4.152
893
10,000
15,045
14,785
8,570
23,355
24. Credltors: amounts falllng due wlthln one year
2024
2023
Trade creditors
Amounts owed to group undertakings
Accruals and deferred income
Social security and other taxes
Other creditors
2,985
56,523
34,012
5,246
2,059
100,825
3,490
34.921
38,946
21,197
98,554
25. Credltors: amounts falling due after more than one year
2024
2023
Other creditors
32,920
26. Pensions and other post retlrement beneflts
Defined contribution plans
The amount recognised in income or expendlture as an expense in relatlon to defined
contribution plans was £2,594 (2023: £7.229).
27. Analysls of charitable funds
Unrestricted funds
At
1 January 202
At
31 December
2024
Income Expenditure
General funds
318.981
154,411
(223,429)
249.963
At
1 January 202
At
31 December
2023
Income Expenditure
General funds
382,293
232,847
(296,159)
318,981
19

The Dronfield Heritage Trust
Company Limited by Guarantee
Notes to the Financial Statements (Continu￿)
Year ended 31 December 2024
28. Analysis of not assets bqtween funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Heritage assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
20,410
20,410
338,440
338,440
24,858
24,858
(100,825) (100,825)
(32,920)
(32,920)
249,963
249,963
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Heritage assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net a8set8
29,909
338,440
49,186
(98,554)
29,909
338,440
49,186
(98,554)
318,981
318,981
29. Related partles
During the year the charity entered into the following transactions with relaled parties..
Balance owed byl(owed
to)
Transactlon value
2024
2023
2024
2023
The Peel Centre
The Dronfield Hall Barn Limited
2,000
65,378
3,972
16,575
(56,523)
(34,921)
The Dronfield Hall Barn incurred all payroll costs for the café and provides the staff for the
Heritage functions. This amounted to £51,287 (2023 £16.1751 for the year and has been
recharged accordingly.
20