Company registration number: 06322344 Charity registration number: 1120909
The Towcester Museum
(A company limited by share capital)
Annual Report and Financial Statements
for the Year Ended 30 September 2024
The Towcester Museum
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 18 |
The Towcester Museum
| Reference and Administrative Details | |
|---|---|
| Chairman | Mr D Reynolds |
| Trustees | R Hamblin |
| J Scrase | |
| S A Willet | |
| S J Bateman | |
| A C Pardon-Hamblin | |
| Mr D Reynolds | |
| Charity Registration Number | 1120909 |
| Company Registration Number | 06322344 |
| The charity is incorporated in England. | |
| Principal Office | White Horse Yard |
| 163-165 Watling Steet | |
| Towcester | |
| Northants | |
| NN12 6BU | |
| Independent Examiner | KRW Accountants |
| Henge Barn | |
| Pury Hill Business Park | |
| Alderton Road | |
| Towcester | |
| Northants | |
| NN12 7LS | |
| Solicitors: | Arnold Thomson |
| 205 Watlng Street | |
| Towcester | |
| Northamptonshire | |
| NN12 6BX | |
| Bankers | CAF |
| 25 Kings Hill Avenue | |
| West Maling | |
| Kent | |
| ME19 4JQ |
Page 1
The Towcester Museum
Trustees' Report
The trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements for the year ended 30 September 2024.
Structure, Governance and Management
Governing document
The charitable company is controlled by its governing document, Memorandum and Articles of Association.
The charitable company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the charitable company being wound up members are required to contribute an amount not exceeding £10.
Recruitment and appointment of new trustees
The Memorandum of Association of the charitable company provides for the trustees to meet at the least twice a year.
Members attending the Annual General Meeting elect trustees. The trustees, when complete consist of at least three and not more than twenty individuals, all of whom must be members. One third (or the number nearest one third) must retire and, if eligible, offer themselves for re-election at each Annual General Meeting. Those longest in service retire first and the choice between any of equal service being made by drawing lots. The trustees may at any time co-opt any person duly qualified to be appointed as a trustee to fill a vacancy in their number or as an additional trustee, but a co-opted trustee holds office only until the next Annual General Meeting when they must seek re-election.
Induction and training of new trustees
The chair of the trustees is responsible for the induction of any new trustees, which involves awareness of a trustee’s responsibilities, the Memorandum and Articles of Associated, administrative procedures, the history and philosophical approach of the charitable company. A new trustee would receive copies of the previous year’s annual report and financial statements and a copy of the charity commission leaflet ‘The Essential Trustee: What you Need to Know’. New trustees would also be encouraged to review other leaflets and publications issued by the Charity Commissions.
Page 2
The Towcester Museum
Trustees' Report
Risk Management
The trustees have a duty to identify and review the risks to which the charitable company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have a duty to identify and review the risks that the charitable company faces. To date these have mainly related to the handling of cash and fraud. In order to minimise the risks, the trustees meet regularly to collectively review the records of the charitable company to ensure all income and expenditure is being recorded and accounted for. In accordance with the Memorandums and Articles of Associated of the charitable company all cheques and orders for payments of money are signed by at least two trustees. The trustees themselves do not receive a remuneration from the charitable company.
Objectives and Activities
Objectives and aims
The following objectives are to be applied in the town of Towcester and the area south of Northamptonshire (‘the area to benefit’):
-
The establishment, maintenance and promotion of the Towcester Museum and the encouragement
-
- and maintenance of the interest and support of the public in the said museum.
-
The giving and exchange of information and advance and the promotion and development of public education in all matters relating to the history and heritage of the town Towcester and surrounding
-
- area by the provision of displays, lectures, meetings, classes, films, audio visual presentation and the like.
-
The promotion of study and research into the history of the town of Towcester and surrounding
-
- areas.
Charitable activities
The charitable company main activities are currently:
-
To manage its leasehold property which includes the renting of the two retail outlets.
-
To provide the museum facilities in Towcester.
Achievement and performance
During the period, the charitable company continues to undertake these activities as described above. The museum opened to the public in December 2012.
Financial review
There was a surplus of £25,718 lossin the year (2023: £27,871 loss). As at the 30 September 2024 the charity had a fund surplus of £109,520 (2023: £121,269), being a surplus on restricted funds of £49,049 (2023: £51,201) and a surplus in general reserves of £60,371 (2023: £70,068). The restricted funds are solely for improvements to the property or other specific expenditure agreed at the time of the award.
Page 3
The Towcester Museum
Trustees' Report
Reserves Policy
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be no less than 3 months of the resources expended. At this level, the trustees believe that they would be able to continue the current activities of the charity in the event of a significant drop in funding.Accordingly, the financial statements have been completed on the basis that the company is a going concern.
10 Jul 2025
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr D Reynolds Chairman and Trustee
Page 4
The Towcester Museum
Statement of Responsibilities
The trustees (who are also the directors of The Towcester Museum for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, for that period. In preparing these 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transaction and 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 stepsfor the prevention and detection of fraud and other irregularities. 10 Jul 2025
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr D Reynolds Chairman and trustee
Page 5
The Towcester Museum
Independent Examiner's Report to the trustees of The Towcester Museum ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of The Towcester Museum as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts 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 accounts have not been prepared in accordance with the methods and principles of the Statement 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)].
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.
KRW
......................................
KRW Accountants
Henge Barn Pury Hill Business Park Alderton Road Towcester Northants NN12 7LS
10 Jul 2025
Date:.............................
Page 6
The Towcester Museum
Statement of Financial Activities for the Year Ended 30 September 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Investment income 4 Other income 5 Total income Expenditure on: Raising funds Charitable activities 6 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 Note Income and Endowments from: Donations and legacies 3 Investment income 4 Other income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 9,394 301 18,323 28,018 477 (37,192) (36,715) (8,697) (8,697) 70,068 61,371 Unrestricted funds £ 11,021 137 10,875 22,033 (47,751) (47,751) (25,718) (25,718) 95,787 70,069 |
Restricted funds £ - - - - - (2,152) (2,152) (2,152) (2,152) 51,201 49,049 Restricted funds £ - - - - (2,152) (2,152) (2,152) (2,152) 53,353 51,201 |
Total 2024 £ 9,394 301 18,323 |
|---|---|---|---|
| 28,018 | |||
| 477 (39,344) |
|||
| (38,867) | |||
| (10,849) | |||
| (10,849) 121,269 |
|||
| 110,420 | |||
| Total 2023 £ 11,021 137 10,875 |
|||
| 22,033 | |||
| (49,903) | |||
| (49,903) | |||
| (27,870) | |||
| (27,870) 149,140 |
|||
| 121,270 |
Page 7
The Towcester Museum
(Registration number: 06322344) Balance Sheet as at 30 September 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 11 | 93,649 | 98,309 |
| Current assets | |||
| Stocks | 12 | 477 | 9,450 |
| Debtors | 13 | 443 | 207 |
| Cash at bank and in hand | 14 | 19,135 | 17,735 |
| 20,055 | 27,392 | ||
| Creditors: Amounts falling due within one year | 15 | (3,284) | (4,431) |
| Net current assets | 16,771 | 22,961 | |
| Net assets | 110,420 | 121,270 | |
| Funds of the charity: | |||
| Restricted income funds | |||
| Restricted funds | 49,049 | 51,201 | |
| Unrestricted income funds | |||
| Unrestricted funds | 61,371 | 70,069 | |
| Total funds | 16 | 110,420 | 121,270 |
For the FInancial year ending 30 September 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 charity to obtain an audit of its accounts for the years in questions in accordance with section 476; an
• The directors acknowledge their responsibilities for comply with the requirements of the Act with respect to accounting records and the preperation of accoutns.
10 Jul 2025
The financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Mr D Reynolds Chairman and Trustee
Page 8
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
1 Charity status
The charity is limited by share capital, incorporated in England.
The address of its registered office is: 6White Horse Yard
163-165 Watling Street Towcester Northants NN12 6BU
Authorised for issue date
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
The Towcester Museum meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from prepaing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statements in these financial statements.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 9
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfillmet of those conditions is whiolly within the control of the charity and it is probable that these conditions will be fulfilld in the reporting period.
Investment income
Dividends are recognised once the dividend has been declared and nitification has been received aof the divdend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £250.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 10
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Land & Buildings 2% straight line Improvements to property 2% straight line Office equipment 33% straight line Fixtures & fittings 20% reducing balance
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 11
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
3 Income from donations and legacies
| Musuem admission fees 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits Total for 2024 Total for 2023 5 Other income Rental income |
Unrestricted General £ 9,394 9,394 Unrestricted funds General £ 18,323 |
Total 2024 £ 9,394 9,394 Unrestricted funds General £ 301 301 137 Total 2024 £ 18,323 |
Total 2023 £ 11,021 |
|---|---|---|---|
| 11,021 | |||
| Total funds £ 301 |
|||
| 301 | |||
| 137 | |||
| Total 2023 £ 10,875 |
Page 12
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
6 Expenditure on charitable activities
| Note Purchases Service charge expenses Light, heat and power Insurance Repairs and maintenance Telephone and fax Printing, postage and stationery Trade subscriptions Depreciation of freehold property Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of office equipment Governance costs 7 |
Unrestricted General £ 12,472 3,985 6,558 2,750 1,445 1,226 217 82 100 - 2,608 100 5,649 37,192 |
Restricted £ - - - - - - - - - 2,152 - - - 2,152 |
Total 2024 £ 12,472 3,985 6,558 2,750 1,445 1,226 217 82 100 2,152 2,608 100 5,649 39,344 |
Total 2023 £ 8,286 3,553 14,001 1,012 6,814 1,329 851 55 100 2,152 3,260 - 8,490 |
|---|---|---|---|---|
| 49,903 |
Page 13
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
| Note Governance costs 7 Total for 2024 Total for 2023 |
Unrestricted funds General £ 31,543 5,649 37,192 47,751 |
Restricted funds £ 2,152 - 2,152 2,152 |
Total funds £ 33,695 5,649 |
|---|---|---|---|
| 39,344 | |||
| 49,903 |
7 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Legal fees Other governance costs |
Unrestricted funds General £ 1,169 4,448 32 5,649 |
Total 2024 £ 1,169 4,448 32 5,649 |
Total 2023 £ 1,670 6,694 126 |
|---|---|---|---|
| 8,490 |
Page 14
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Trustees were reimbursed in the year for goods purchased on behalf on the charity.
No trustees have received any other benefits from the charity during the year.
9 Independent examiner's remuneration
| 9 Independent examiner's remuneration |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Examination of the financial statements | 1,169 | 1,670 |
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| Cost At 1 October 2023 Additions At 30 September 2024 Depreciation At 1 October 2023 Charge for the year At 30 September 2024 Net book value At 30 September 2024 At 30 September 2023 12 Stock Stocks |
Land and buildings £ 4,995 - 4,995 1,598 100 1,698 3,297 3,397 |
Furniture and equipment £ 80,765 301 81,066 67,726 2,709 70,435 10,631 13,039 |
Property Improvements £ 107,599 - 107,599 25,726 2,152 27,878 79,721 81,873 2024 £ 477 |
Total £ 193,359 301 193,660 95,050 4,961 100,011 93,649 98,309 2023 £ 9,450 |
|---|---|---|---|---|
Page 15
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
13 Debtors
| 13 Debtors | ||
|---|---|---|
| Prepayments 14 Cash and cash equivalents Cash on hand Cash at bank 15 Creditors: amounts falling due within one year Other creditors Accruals |
2024 £ 443 2024 £ 325 18,810 19,135 2024 £ 2,161 1,123 3,284 |
2023 £ 207 |
| 2023 £ 325 17,410 |
||
| 17,735 | ||
| 2023 £ 3,309 1,122 |
||
| 4,431 |
Page 16
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
16 Funds
| Unrestricted funds General Restricted funds Total funds Unrestricted funds General Restricted funds Total funds |
Balance at 1 October 2023 £ 70,068 51,201 121,269 Balance at 1 October 2022 £ 95,787 53,353 149,140 |
Incoming resources £ 28,018 - 28,018 Incoming resources £ 22,033 - 22,033 |
Resources expended £ (36,715) (2,152) (38,867) Resources expended £ (47,751) (2,152) (49,903) |
Balance at 30 September 2024 £ 61,371 49,049 |
|---|---|---|---|---|
| 110,420 | ||||
| Balance at 30 September 2023 £ 70,069 51,201 |
||||
| 121,270 |
Page 17
The Towcester Museum
Notes to the Financial Statements for the Year Ended 30 September 2024
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds | |||
|---|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 13,928 20,055 (3,284) 30,699 Unrestricted funds General £ 16,436 27,392 (4,431) 39,397 |
Restricted funds £ 79,721 - - 79,721 Restricted funds £ 81,873 - - 81,873 |
Total funds at 30 September 2024 £ 93,649 20,055 (3,284) |
| 110,420 | |||
| Total funds at 30 September 2023 £ 98,309 27,392 (4,431) |
|||
| 121,270 |
Page 18
Issuer
KRW Accountants Ltd
Document generated Thu, 10th Jul 2025 16:29:33 BST
Document fingerprint 15702f882485a8d36aa0cc0758007450
Parties involved with this document
Document processed
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Mr Damian Reynolds - Signer (60e3ea677c2e94cca977ec7621503a39) Keith Witchell - Signer (f0759b33874e6c01e47439e44747992e)
Audit history log
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Envelope generated with fingerprint 56164f24e6aa4b88967c9286d3028a95 (35.176.231.177) Document generated with fingerprint 959a8f1e84892852e47fd8792c82f205. (35.176.231.177) Document generated with fingerprint 15702f882485a8d36aa0cc0758007450. (35.176.231.177) Mr Damian Reynolds has been assigned to this envelope. (35.176.231.177) Keith Witchell has been assigned to this envelope. (35.176.231.177) Envelope has been set to automatically remind the active signer every 3 day(s). (35.176.231.177) Envelope generated Sent the envelope to Mr Damian Reynolds for signing Document emailed to party email Mr Damian Reynolds viewed the envelope (94.10.230.70) Mr Damian Reynolds signed the envelope (94.10.230.70) Sent the envelope to Keith Witchell for signing (94.10.230.70) Document emailed to party email Keith Witchell viewed the envelope (84.19.62.174) Keith Witchell signed the envelope (84.19.62.174) This envelope has been signed by all parties (84.19.62.174)