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2021-12-31-accounts

& Scargill Movement Lives shared, lives transformed

COUNCIL REPORT AND FINANCIAL STATEMENTS

for the year ended

31 DECEMBER 2021

SCARGILL MOVEMENT (A company limited by guarantee)

Registered Charity Number: 1127838 Company Number: 06778628

Scargill Movement

(A company limited by guarantee)

CONTENTS

Legaland administrative information 1
Report ofthe council 2-6
Independent auditors’ reportto the council 7-9
Statement of financial activities 10
Balance sheet 11
Statement ofcash flows 12
Notestothefinancialstatements 13-23

Scargill Movement

(A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021

Charity number 1127838 Company registration number 06778628 Registered office and Scargill House Business address Kettlewell Skipton North Yorkshire BD23 5HU Council Rt Revd Chris Edmondson Tony Hesselwood Sister Jocelyn Carter John Fell Revd Caroline Hewlett Revd Canon Felicity Lawson Andy Milne Stephen Weatherley Revd Hilary Young Director Revd Canon Phil Stone Statutory auditor DSC Chartered Accountants Tattersall House East Parade Harrogate North Yorkshire HG1 5LT Bankers Barclays bank ple The Co-operative Bank CCLA 49 High Street P.O. Box 250 80 Cheapside Skipton Delf House London BD23 1DH Skelmersdale EC2V 6DZ WN8 6WT Solicitors Napthens 7 Winkley Square Preston PR1 3DJ

Page 1

Scargill Movement (A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021

The council present their report and the financial statements for the year ended 31 December 2021. The council, who are also directors for the purposes of company law and who served during the year up to the date of this report are as follows:

Rt Revd Chris Edmondson Chairman Tony Hesselwood Vice Chairman Sister Jocelyn Carter John Fell Rt Revd Helen-Ann Hartley Retired 30.6.21 Revd Caroline Hewlett Revd Mat Ineson Retired 25.11.21 Revd Canon Felicity Lawson Andy Milne Stephen Weatherley Revd Hilary Young

Structure, governance and management

Scargill Movement is a company fimited by guarantee. It was incorporated on 22 December 2008 and it became a registered charity on 3 February 2009. its governing document is its memorandum and articles of association.

Organisational structure

The council, who are also directors and trustees of the charity, meets on a bi-monthly basis to review progress. Members of the company are also council members and are listed above and are fully involved in the decisions of the charity. The Bishop of Leeds and the Chair of the council of the Lee Abbey Movement are each entitled to nominate two council members. The council shall (unless otherwise determined by ordinary resolution) number not less than six. New members are appointed by ordinary resolution. All council members receive appropriate induction and training in respect of their role.

Risk

The council maintains a register and regularly reviews the risks which face the charity as well as carrying out a full risk review annuaily. The council has a finance committee that prepares a budget and meets bimonthly to report and monitor the ongoing financial position and to review the measures in place to mitigate financial and exposure to other major risks.

Objectives and activities

Charitable objects

The purpose of the charity is to advance the Christian faith and to advance education through the provision of a community of people to live out relevant and authentic expression of the Christian faith in today’s world through their life together.

The activity is to continue to develop Scargill House, Kettlewell, and to maintain a resident community who will offer an excellent standard of hospitality and spiritual renewal to guests in the conference centre.

Page 2

Scargill Movement (A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021 (cont.)

Objectives and activities (cont.)

Charitable objects (cont.)

Under the strap line “lives shared, lives transformed” the agreed aim is:-

: to send our guests home with new vision and purpose;

This will be implemented by offering at Scargill House:-

» challenging programmes and outdoor activities especially for young people;

Achievements and performance - Looking forward with hope...

The accounts for 2021 can only described as, like last year, remarkable and heart-warming with so much to be thankful to God for his generous provision. We have been so heartened by the generosity of our Scargill friends and supporters, that treasure chest of relationships that have been nurtured over the years, have enabled us to navigate through this uncharted landscape

We were delighted to welcome back residential guests on 4th June 2021, complying with the Covid restrictions of that time, and it was a joy to be able again to have our Summerfest programme where some of the guest artists performed for the first time in two years.

Our challenge since coming out of the pandemic is to grow the Community again, which is a third less than before the pandemic. The size of Community will determine how many guests that we can welcome. We were pleased though, to welcome a number of people on sabbatical, and short-term Community, that helped us to get through the Autumn whilst enriching our lives.

In the year we have developed Hybrid courses (online and in-person) which have been well received by many people. Our weekly online prayer service continues to be a real encouragement during these challenging times.

We are hopeful about the future and we are thankful to God for His rich blessing and his invitation to continue to share His generous love to all those who come through our doors.

Page 3

Scargill Movement

(A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021 (cont.)

Financial review

The total incoming resources were £704,606 and resources expended amounted to £519,442, leaving a net 'surplus' of £185,164 plus a gain on investments of £69,779 making a total of £254,943 compared to £174,467 in 2020. Total funds to carry forward now stand at £3,189,459 at the end of 2021 compared to £2,934,516 at the end of 2020. The detailed figures are shown on pages 9 to 22. Unrestricted donations and legacies amounted to £363,541 compared to £485,916 in 2020. On top of that we received another £4,036 in restricted donations towards the Bursary Fund and £52,655 in government and other grants as shown in note 2 on page 15 and note 17 on page 19. £239.716 was received in conference fees and sales from guests compared to £133,379 in 2020. Costs of £519,442 were expended in providing and maintaining the conference facilities and community. The original loans given to assist in the original purchase of the house now stand at £11,000 and are on structured repayment terms repayable over the next 3 years. We continue to benefit from the Biomass Boiler installed in 2013 which enables us to achieve substantial reductions in our heating costs as well as reduce our carbon footprint. The loan that contributed to purchasing the boiler has been fully repaid and we now benefit from revenue under the Renewable Heat Incentive (RHI) payment scheme . Our budgets for the next two years show a deficit position on our conference programme but we are encouraged by a steady stream of gifts and regular donations and grants to fund these and our ongoing building refurbishment and development.

Reserves

The Charity continues to make significant investments in its buildings and plant which stand, after depreciation, at nearly £2m. We have planning permission for a further substantial refurbishment of the property and a programme to raise what is likely to be in excess of £10m to finance the development with a view to commence work in 2023. In the meantime the ongoing ministry of Scargill is continuing and the Council believes that at least three months' expenditure should be kept in reserve to provide working capital. At the end of 2021, the estimated requirement for working capital was £120,000. The Council believes that the current funds are sufficient to finance the next three months but regular donations are still encouraged to support the ongoing community ministry and development at Scargill. The Finance and Business Committee reviews the reserves in the light of the operational results and ongoing refurbishment on a quarterly basis to ensure adequate reserves are maintained. The trustees believe that the reserves are adequate to cope with ongoing restrictions and the impact of reduced guest numbers following the COVID-19 pandemic but keep under regular review the effect on reserves as well as the impact on the community and the future development work.

The Council is grateful to the many supporters who have given financial and prayer support during the year and to working friends who have helped with practical support.

Indemnity insurance

The charity paid insurance premiums to indemnify the council from any joss arising from neglect or defaults of council or staff and any consequent loss.

Page 4

Scargill Movement

(A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021 (cont.)

Public benefit

The Council confirmed they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. As outlined earlier in this respect, our Christian faith is lived out in today’s world by our care of people as well as the creation with which we are entrusted. We provide bursary funds for all those unable to afford our regular fees and hold specific events for people on the margins of society as well as welcoming them at any time. We are committed to conserve the earth's resources by reducing our carbon footprint with our Biomass Boiler and work with National Park Authority in our woodland management plan. Our walled garden accessible to all is a hidden gem within the Quiet Garden Scheme. Our chapel lift project, completed in 2016, and plans for future development confirm our continuing commitment to enable step-free access to the whole of the Scargill site.

Statement as to disclosure of information to auditors

In so far as the council is aware:

Statement of council responsibilities

The trustees (who are also directors of Scargill Movement for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 5

Scargill Movement

{A company limited by guarantee)

Report of the council (incorporating the directors’ report) for the year ended 31 December 2021 (cont.)

Statement of council responsibilities (cont.)

The council is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enables it to ensure that the financial statements comply with the Companies Act 2006. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors

The council appointed DSC Chartered Accountants and their reappointment as auditors of the charity will be proposed ai the annual general meeting.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006.

On behalf of the board:

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Page 6

Scargil] Movement

(A company limited by guarantee)

Report of the Independent Auditors to the Council of Scargill Movement

We have audited the financial statements of Scargill Movement (the ‘charitable company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, comprising Charities SORP — FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and applicable law (United Kingdom Generally Accepted Accounting Practice).

¢ have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees" use of the going concem basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concer are described in the relevant sections of this report. .

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. if we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit: ~ _ the information given in the Report of the Council for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Report of the Council has been prepared in accordance with applicable legal requirements.

Page 7

Scargill Movement {A company limited by guarantee)

Report of the Independent Auditors to the Council of Scargill Movement (continued)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report to the Council. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and retums; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or the trustees were not entitled to take advantage of the small companies exemption from the requirement _ to prepare a Strategic Report or in preparing the Report of the Council.

Responsibilities of the Trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concem, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregutarities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the industry in which it operates and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including. but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, a review of correspondence with the Charity Commission, enquiries with management and the inspection of other regulatory and legal correspondence. We addressed the risk of management override of intemal controls, including testing journals and estimates and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud and the completeness of incoming resources by reference to the source document for each income stream. We did not identify any key audit matters relating to irregularities, including fraud. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.irc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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Scargill Movement

(A company limited by guarantee)

Report of the Independent Auditors to the Council of Scargill Movement (continued)

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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AIC
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Graham French (Senior Statutory Auditor) For and on behalf of DSC Accountants Ltd Chartered Accountants & Statutory Auditor Tattersall House East Parade Harrogate North Yorkshire HG1 5LT

Date en AtEL FOR...

Page 9

Scargill Movement

(A company limited by guarantee}

Statement of financial activities - incorporating the income and expenditure account

For the year ended 31 December 2021

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Notes|funds|funds|2021|2020| |£|£|£|£| |Incoming|resources| |incoming|resources|from|generating|funds:| |Voluntary|income|2|411,546|8.686|420,232|605,078| |Investment|income|3|11,607|-|11,607|4,094| |Incoming|resources|from|charitable|activities|4|272,767|-|272,767|159,193| |Total|incoming|resources|695,920|8,686|704,606|768,365| |Resources|expended| |Costs|of generating|voluntary income|5|148|-|148|1,718| |Charitable activities|6|480,352|2,177|482,529|544,286| |Governance|costs|7|10,096|-|10,096|8,181| |Support costs|8|25,669|-|26,669|39,713| |Total|resources expended|517,265|2 Att|519,442|593,898| |Net gains|(losses)|on|investmenis|69,779|-|69,779| |Net incoming|resources|248,434|6,509|254,943,|174,467| |Transfers|between|funds|17|4,228|(4,228)|-|-| |Total funds|brought forward|2,810,006|124,510|2,934,516|2,760,049| |Total funds|carried|forward|3,062,668|126,791|3,189,459|2,934,516|

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The company has no recognised gains or losses other than the results for the year as set out above.

All the activities of the company are classed as continuing.

The notes on pages 13 to 23 form an integral part of these financial statements.

Page 10

Scargill Movement

{A company limited by guarantee)

Balance sheet

As at 31 December 2021

Company registration number: 06778628

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||||||| |---|---|---|---|---|---| |2021|2020| |Notes|£|¥|£| |Fixed|assets| |Tangible|fixed|assets|12|1,840,148|1,906,473| |Investments|13|569,779|-| |2,409,927|1,906,473| |Current|assets| |Stocks|20,019|15,024| |Debtors|14|72,924|44,117| |Cash|at bank and|in hand|823,955|1,073,546| |916,898|1,132,687| |Creditors: amounts|falling due within one year|15|(129,366)|(89,644)| |Net current assets|787,532|1,043,043| |Total assets|less current|liabilities|3,197,459|2,949,516| |Creditors:|amounts|falling due after more than one year|16|(4,000)|(5,000)| |Defined benefit pension scheme|liability|23|(4,000)|(10,000)| |Net assets|3,189,459|2,934,516| |Funds| |Represented|by:| |Unrestricted|funds|47|3,062,668|2,810,006| |Restricted|funds|126,791|124,510| |Total funds|3,189,459|2,934,516|

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The council acknowledges its responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Companies Act 2006 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit or loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company regime within Part 15 of the Companies Act 2006 and with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The financial statements were approved by the council on .....=2....«*¢¥4=....2022 and signed on its behalf by: kbd? Tony Hesselwood Director

The notes on pages 13 to 23 form an integral part of these financial statements.

Page 11

Scargill Movement

(A company limited by guarantee)

Statement of Cash Flows

For the year ended 31 December 2021

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Notes|funds|funds|2021|2020| |£|£|£|£| |Cash|flows from|operating|activities:| |Net cash|provided|by|operating|activities|(259,479)|2,281|(257,198)|211,884| |Cash|flows|from|investing|activities:| |Interest|received|11,607|-|41,607|4,094| |Purchase of property|plant and|equipment|-|-|-|(7,959)| |11,607|-|11,607|(3,865)| |Cash|flows from|financing|operations:| |Repayments of borrowing|(4,000)|-|(4,000)|(62,927)| |Change|in|cash|and|cash|equivatents|during| |the|year|(251.872)|2,281|(249,591)|145,092| |Cash and cash|equivalents|brought|forward|949,036|124,510|1,073,546|928,454| |Cash|and cash|equivalents|carried forward|697|,164|126,791|823,955|1,073,546| |Reconciliation|of net incoming|resources|to|net cash|flow from|operating|activities| |Net incoming|resources|(after transfers)|252,662|2,281|254,943|174,467| |Adjustments|for:| |Depreciation|charges|66,325|-|66,325|67,234| |Revaluation|of investments|(69,779)|(69,779)| |Interest|received|(11,607)|-|(11,607)|(4,094)| |(Increase)/decrease|in|fixed|asset|investments|(500,000)|(500,000)| |(Increase)|in|stocks|(4,995)|-|(4,995)|1,298| |Decrease/(increase)|in|debtors|(28,807)|-|(28,807)|28,467| |increase/(decrease)|in|creditors|(excluding|loans)|36,722|-|36,722|(55,488)| |Net cash|provided by operating|activities|(259,479)|2,281|(257,198)|211,884|

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The notes on pages 13 to 23 form an integral part of these financial statements.

Page 12

Notes to the financial statements for the period ended 31 December 2021

Scargill Movement

(A company limited by guarantee)

1 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Scargill Movement is a private company limited by guarantee incorporated in England and Wales. The registered office is Scargill House, Kettlewell, Skipton, North Yorkshire, BD23 5HU

The accounts have been prepared in accordance with the charitable company's articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)’ {as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The trustees have prepared forecasts of income and expenditure for the period to 31st December 2022 which shows that they have sufficient reserves to be able to continue for the foreseeable future. Furthermore, the trustees have not identified any material uncertainties which in their view cast a significant doubt over the going concern of the company, and therefore continue to adopt the going concern basis of preparation for these financial statements.

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.5 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Granis where entitiement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Grants received are not government grants and do not come with any conditions. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold. Gift aid recoverable is included within the same category of income to which the claim relates. This income is also recognised in the same period.

Page 13

Scargill Movement {A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised asa liability

Income from investments is included in the year in which it is receivable.

1.6 Resources expended Expenditure is recognised on an accrual basis asa liability is incurred. be fully recovered, and is reported as part of the expenditure to which it relates.

liability is incurred. Expenditure includes any VAT which cannot

Costs of generating funds comprise the costs associated with attracting voluntary income. Charitabie 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.

Support costs are those costs incurred directly in support of expenditure on the objecis of the charity and include project management whilst governance costs include those costs associated with meeting costs associated with the constitutional requirements of the charity and include costs of indemnity insurance.

Stock is valued at the lower of cost and net realisable value.

1.8 Tangible fixed assets and depreciation

Tangible fixed assets used for operational purposes are stated at cost less accumulated depreciation. Individual assets costing below £1,000 are treated as expenditure in the year they are acquired and are not capitalised. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold operational property - 200 years straight line Fixtures, fittings and equipment - 7% - 25% straight line Refurbishment expenditure - 7 years straight line

Depreciation is provided from when the asset is brought into use.

Refurbishment expenditure is capitalised in anticipation of the redevelopment of the site and facilities and has now been fully depreciated.

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured retiably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Lasses) on investments’ in the Statement of financial activities. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA.

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Scargill Movement

(A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

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2 Voluntary income
Current year Unrestricted Restricted Total Total
funds funds 2021 2020.
£ £ £ £
Donations 287,374 4,036 291,410 384,190
Legacies 76,167 - 76,167 137,269
Government grants 47,255 . 47,255 83,619
Other grants 750 4,650 5,400 -
411,546 8,686 420,232 605,078
Prior year Unrestricted Restricted Total
funds funds 2020
£ £ £
Donations 348,647 35,543 384,190
Legacies 137,269 - 137,269
Grants 83,619 - 83,619
569,535 35,543 605,078
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Investment income
Current yearyear Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
CFB Investment Fund distribution 10,893 10,893 -
Deposit interest receivabie 714 - 714 4,094
11,607 - 11,607 4,094
Prioryear Unrestricted Restricted Total
funds funds 2020
£ £ £
Deposit interest receivable 4,094 - 4,094
4,094 - 4,094
Incoming resourcesfrom charitable activities
Currentyear Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Feesandseminars 226,917 - 226,917 126,075
Sales 12,799 - 12,799 7,304
RHI income received 33,051
272,767		 -
-		 33,051
272,767		 25,814
159,193
Prioryear Unrestricted Restricted Total
funds funds 2020
£ £ £
Feesand seminars 426,075 - 126,075
Sales 7,304 - 7,304
RHI income received 25,814 - 25,814
159,193 - 159,193

Page 15

Scargill Movement (A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

5 Costs ofgenerating voluntaryincome
Currentyear Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Fundraising fees and costs 148 - 148 1,718
148 - 148 1,718
Prioryear Unrestricted Restricted Total
funds funds 2020
£ £ £
Fundraising fees and costs 1,718 - 1,718
1,718 - 1,718
6 Costs ofcharitable activities
Currentyear Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ z
Food and programme expenses 100,430 - 100,430 84,204
Community allowances and staffcosts
Utilities		 156,850
108,289		 -
-		 156,850
108,289		 178,601
101,471
Repairs and maintenance 32,045 - 32,045 94,914
Marketing, PR and literature 12,382 - 12,382 8,787
Grants and donations 200 2,177 2,377 4,500
Finance costs 3,831 - 3,831 4,575
Depreciation and amortisation 66,325 - 66,325 67,234
480,352 2AT? 482,529 544,286
Prioryear Unrestricted Restricted Total
funds funds 2020
£ ‘2 £
Food and programme expenses 84,204 - 84,204
Community allowances and staffcosts 174,110 4,491 178,601
Utilities 101,471 . 101,471
Repairs and maintenance 94,914 - 94,914
Marketing, PRand literature 8,787 - 8,787
Grantsand donations 4,000 500 4,500
Finance costs 4,575 - 4,575
Depreciation and amortisation 67,234 - 67,234
539,295 4,991 544,286

Page 16

Scargill Movement (A company limited by guarantee)

Notes to the financial statements for the period ended 31 December 2021 (cont.)

7 Governance costs
Current year Unrestricted Restricted Total Total
funds funds 2021 2020
£ 3 £ pa
Trustees indemnity insurance
Accountancy fees		 409
3,645		 - 409
3,645		 386
2,665
Auditfees 6,042 . 6,042 5,130
10,096 - 10,096 8,181
Prioryear Unrestricted
funds		 Restricted
funds		 Total
2020
£ £ £
Trustees indemnity insurance 386 - 386
Accountancyfees 2,665 2,665
Audit 5,130 - 5,130
8,181 - 8,184
8 Support costs
Currentyear Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Motorand travelling expenses 4,975 - 4,975 6,734
Officeexpenses 11,996 - 11,996 15,021
Legal and professional fees 7,265 - 7,265 11,614
Recruitment and training costs 2,433 - 2,433 6,344
26,669 - 26,669 39,713
Prioryear Unrestricted
funds		 Restricted
funds		 Total
2020
£ £ £
Motorand travelling expenses 6,734 - 6,734
Officeexpenses 15,021 - 15,021
Legal and professional fees 11,614 - 11,614
Recruitmentand training costs 6,344 - 6,344
39,713 - 39,713
Netincoming resources for thefor thethe year
Total Total
2021 2020
£ £
Netincoming resources is stated after charging:
Depreciation and otheramounts written offtangible fixed assets 66,325 67,234
Auditors’ remuneration 6,042 5,130
72,367 75,029

Page 17

Scargill Movement (A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

10 Employees

Employees
Total Total
2021 2020
cs £
Employment costs
Wages and salaries 105,321 130,687
Pensions 49,368 43,421
154,689 174,108
No employee received emoluments of morethan £60,000.
Numberofemployees
The average monthly numbers ofemployees during the year, calculated on the basis of full time equivalents,
wasasfollows:
2021 2020
Programme deliveryand community 23 34
23 34

The charity is dependent upon the support of working friends and received support from up to 199 (2020 - 199) during the year.

  1. Taxation

The charity's activities fail within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.

12 Tangible fixed assets

12 Tangible fixed assets
Freehold Fixtures
operational fittings and Refurbishment
property equipment expenditure Total
Cost orvaluation
At 1 January 2021
Additions		 1,707,023 750,594
-		 488,604
-		 2,946,221
-
Disposals - - - -
At31 December2021 1,707,023 750,594 488,604 2,946,221
Depreciation
At 1 January 2021 93,778 457,367 488,603 1,039,748
Chargefortheyear 8,535 57,790 - 66,325
Disposals - - - -
At31 December2021 102,313 515,157 483,603 1,106,073
Net book value
At31 December2021 1,604,710 235,437 1 1,840,148
At 1 January 2021 1,613,245 293,227 4 1,906,473
Some ofthe freehold property is charged in support ofborrowings.
13 Fixed Asset Investments 2021 2020
£ £
Additions -CFB InvestmentAccount 500,000 -
Revaluation 69,779 -
At31December2021 569,779 -

Page 18

Scargill Movement

(A company limited by guarantee)

Nofes to the financial statements for the period ended 31 December 2021 (cont.)

----- Start of picture text -----
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |14|Debtors| |2021|2020| |£|£| |Income|tax|recoverable|6,896|6,677| |Other debtors|66,028|37,440| |72,924|44,117| |15|Creditors:|amounts|falling|due|within|one year| |2021|2020| |£|£| |Trade|creditors|12,436|11,058| |Accruals|12,822|9,473| |Deposits|in|advance|83,327|47,319| |Other creditors|13,781|11,794| |Loans from|friends of Scargill|Movement|7,000|10,000| |129,366|89,644| |16|Creditors:|amounts|failing|due|after more than|one|year| |2021|2020| |£|£| |Loans from|friends|of Scargill|Movement|4,000|5,000| |4,000|5,000| |Loans| |Repayable|in|tess than|1|year|7,000|10,000| |Repayable|in two to five years|4,000|5,000| |Repayable|in|over 5|years|-|~| |11,000|15,000| |Loans|from|friends|of|Scargill|Movement|consist|of|2|(2020|-|2)|individual|interest|free|loans|with|flexible| |rolling|repayment|dates.| |17|Funds|At|Incoming|Resources|At| |Current|year|1|January|resources|expended|Transfers|31|December| |£|£|£| |Unrestricted| |General|fund|2,034,106|765,699|(509,353)|(213,980)|2,076,472| |Designated|Community|discretionary|10,000|(1,653)|5,000|13,347| |Designated|special|maintenance|259,900|-|(6,259)|12,959|266,600| |Designated|project development|506,000|-|200,249|706,249| |2,810,006|765,699|(517,265)|4,228|3,062,668| |Restricted| |Bursary Fund|21,853|2,856|-|(3,728)|20,981| |Community|Discretionary|2,177|(2,177)|-|-| |Low Ropes|7,104|-|-|7,104| |Digital|equipment|-|4,650|-|-|4,650| |Climate stewards|-|165|-|-|165| |Poetry books|-|140|-|-|140| |Community|-|500|-|(500)|~| |Project|development|93,376|375|-|-|93,751| |124,510|8,686|(2,177)|(4,228)|126,791| |Total funds|2,934,516|774,385|{519,442)|-|3,189,459|

----- End of picture text -----

Page 19

Scargill Movement (A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

17 Funds (cont.)

The Bursary Fund represents funds received to finance conference and residential fees for guests unable to contribute to the full amount of fees chargeable. The Climate change, Low Ropes, and Project Development funds relate to specific projects that have attracted specific funding and expended during the year or carried forward into 2022,

The Community Discretionary fund exists to relieve hardship amongst community members. The special maintenance designated fund has been created from generai funds to cover special maintenance work anticipated for 2022. A second designated fund exists to support the project development work planned for 2023.

At Incoming Resources At
Prioryear {1 January resources expended Transfers 31 December
£ £ £
Unrestricted
General fund 1,951,225 732,822 (588,907) (61,034) 2,034,106
Designated Community discretionary 5,000 - - 5,000 10,000
Designated special maintenance 315,900 - - (56,000) 259,900
Designated projectdevelopment 390,000 - - 116,000 506,000
2,662,125 732,822 (588,907) 3,966 2,810,006
Restricted
Bursary 18,443 2,428 - 982 21,853
Climate change - - - - -
Community Discretionary 6,543 125 (4,491) - 2,177
Grants and donations 500 (500) -
Lowropes 7,104 - - “ 7,104
EitherProjectorBursary - 4,948 - (4,948) -
Projectdevelopment 65,834
97,924		 27,542
35,543		 -
(4,991)		 -
(3,966)		 93,376
124,510
Totalfunds 2,760,049 768,365 (593,898) - 2,934,516
18 Analysis ofnet assets byfund General Designated
Current year unrestricted unrestricted Restricted Total
funds funds funds 2021
£ £ £ £
Tangibie fixed assets 1,840,148 - - 1,840,148
Fixed asset investments - 569,779 569,779
Stocks 20,019 - - 20,019
Debtors 72,924 . - 72,924
Cash at bank and in hand 272,835 424,329 126,791 823,955
Creditors duewithin one year - 129,366 - - (129,366)
Creditors dueover one year - 4,000 - - (4,000)
Provisionforpension liability - 4,000 - - (4,000)
2,068,560 994,108 126,791 3,189,459

Page 20

Scargill Movement

(A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.}

General Designated
18 Prioryear unrestricted
funds		 unrestricted
funds		 Restricted
funds		 Total
2020
£ £ £ £
Tangible fixed assets 1,906,473 - - 1,906,473
Stocks 15,024 - - 15,024
Debtors 44,117 - - 44,117
Cash at bank and in hand 183,136 765,900 124,510 1,073,546
Creditors due within oneyear - 89,644 = - (89,644)
Creditors dueoveroneyear - 5,000 - - (5,000)
Provision forpension liability - 10,000
2,044,106		 -
765,900		 -
124,510		 (10,000)
2,934,516

19 Capital commitments

The charity had committed to capital expenditure of Enil (2020 - Enil).

20 Transactions with council

No trustee has received any remuneration during the year (2020 - £nit ) and no expenses have been paid to trustees during the year (2020 - £nil).

21 = ‘Indemnity insurance

The charity paid insurance premiums of £409 (2020 - £386) to indemnify the council from any loss arising from neglect or defautts of the council or staff and any consequent loss.

22 Company limited by guarantee

Scargill Movement is a company limited by guarantee and accordingly does not have a share capital. Every member of the company (the members being the council members for the time being) undertakes to contribute such amount as may be required not exceeding £10 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

23 Church of England funded pension scheme

Scargill Movement participates in the Church of England Funded Pensions Scheme for stipendiary clergy- a defined benefit scheme. The scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Responsible Bodies.

Each participating Responsible Body in the scheme pays contributions at a common contribution rate applied to pensionable stipends.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This means it is not possible to attribute the Scheme’s assets and liabilities to each specific Responsible Body and this means contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year( 2021 £26,645, 2020 £26,645), minus the figures highlighted in the table below as being recognised in the SoFA, giving a total charge of £11,645 for 2021. (2020 minus £11,645).

Page 21

Scargill Movement {A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 (cont.)

23 Church of England funded pension scheme (cont.)

Following the 31 December 2018 valuation, a recovery plan was put in place until! 31 December 2022 and the deficit recovery contributions payable (as a percentage of pensionable stipends) are as set out in the table below.

----- Start of picture text -----
9, ‘ 5 January 2018 to January 2021 to
int pansionatie spans December 2020 December 2022
Deficit repair contributions 11.9% 7.1%
----- End of picture text -----

As at 31 December 2019, 31 December 2020 and 31 December 2021 the deficit recovery contributions under the recovery plan in force were set out in the above table.

For senior office holders, pensionable stipends are adjusted in the calculations by a multiple, as set out in the Scheme's rules.

Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a movement in the provision is set out in the table below.

liability. The

2021 2020
£ g
Balance sheet liability at 1 January 10,000 25,000
Deficit contribution paid (4,000) (7,000)
Interest cost (recognised in SOFA) - -
Remaining change tothe balance sheet liability* (recognised inSOFA) (2,000) (8,000)
Balancesheetliabilityat31December 4,000 10,000

This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions set by reference to the duration of the deficit recovery payments:

December December
2,021 2020 2019
Discount rate 0.0%pa 0.2%pa 1.1%pa
Price inflation nla 3.1% pa 2.8%pa
Increasetototalpensionablepayroll -1.5%pa 1.6%pa 1.3%pa

Page 22

Scargill Movement

{A company limited by guarantee)

Notes to the financial statements

for the period ended 31 December 2021 {cont.)

23 Church of England funded pension scheme (cont.)

The legal structure of the scheme is such that if another Responsible Body fails, Scargill Movement could become responsible for paying a share of that failed Responsible Body's pension liabilities.

This potential liability has been calculated at £4,000 (2020 - £10,000) and has been provided for in the accounts resulting in a reduction in liability of £6,000 and an equivalent reduction in community costs.

24 Other pensions - Money purchase scheme

Scargill Movement also contributes to money purchase pension schemes for the benefit of its employees. Contributions payable under the NEST and other private schemes are charged to the statement of financial activities in the year they are payable.

25 Related Party Transactions

There have been no related party transactions during the year which require disclosure.

Page 23

Scargill Movement (A company limited by guarantee)

----- Start of picture text -----
investment income
£12K
y- | GiftsWHAT WE RECEIVED IN 2021 291,419
/ Legacies & Gran 4 Conferences & Guests 272,767
fi. peat Legacies & Grants 128,822
fee iat | Investment income 11,607
- 2 \ Total Income 704,606
Conferences & Guests
£266k
WHAT WE SPENT IN 2021 Grants paid 2k
Conference & Catering 100,430 Fundraising “> r.
Community Costs 156,850 “Depreciation | Re
Uiilities & Repairs 140,334 Sate Conference &
Operating Costs 52,978 “a, =
Fundraising ) Catering
Depreciation 66,325148 ; Se ed= Bae: FA00K: >
Grants paid 2,377 Operating Costs _ : cy.
Total Costs 519,442 a So re
Utilities & Repairs Community Costs
£140k £156k
CASH SUMMARY
Total Income 704,606
Total Costs 519,442
Addedfunds to Project and other 185,164
----- End of picture text -----*

This is a summary of Scargill Movement's financial activities for the year ended 31 December 2021, extracted from the full Council Report and Financial Statements which nave been audited. A full statament of our financial actvities can be found in our Counci Report and Financial Statements, a copy of which can ba cbteinad by contacting Scargill Mavament on 01756 764236.