A Scargill Movement Lives shared, lives transformed 

COUNCIL REPORT AND FINANCIAL STATEMENTS 

for the year ended 

31 DECEMBER 2022 

SCARGILL MOVEMENT (A company limited by guarantee) 

Registered Charity Number: 1127838 Company Number: 06778628 




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Scargill Movement<br>(A company limited by guarantee)<br>**----- End of picture text -----**<br>



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Legal and administrative information 1<br>Report of the council 2-6<br>Independent auditors’ report to the council 7-9<br>Statement of financial activities 10<br>Balance sheet 11<br>Statement of cash flows 12<br>Notes to the financial statements 13-23<br>**----- End of picture text -----**<br>




## Scargill Movement 

(A company limited by guarantee) 

Report of the council (incorporating the directors' report) for the year ended 31 December 2022 


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Charity number 1127838<br>Company registration number 06778628<br>Registered office and Scargill House<br>Business address Kettlewell<br>Skipton<br>North Yorkshire<br>BD23 5HU<br>Council Rt Revd Chris Edmondson<br>Tony Hesselwood<br>Tony Allison (appointed 19 April 2023)<br>Andy Arnold (appointed 2 February 2023)<br>Simon Browning (appointed 19 April 2023)<br>Sister Jocelyn Carter<br>John Fell (retired 19 April 2023)<br>Revd Pete Gunstone (appointed 21 September 2022)<br>Revd Caroline Hewlett<br>Revd Canon Felicity Lawson<br>Capt Andy Milne<br>Stephen Weatherley<br>Revd Hilary Young (retired 19 April 2023)<br>Director Revd Canon Phil Stone<br>Statutory auditor DSC Chartered Accountants<br>Tattersall House<br>East Parade<br>Harrogate<br>North Yorkshire<br>HG1 5LT<br>Bankers Barclays Bank pic The Co-operative Bank CCLA<br>49 High Street P.O. Box 250 80 Cheapside<br>Skipton Delf House London<br>BD23 1DH Skelmersdale EC2V 6DZ<br>WN8 6WT<br>Solicitors Napthens<br>7 Winkley Square<br>Preston<br>PR1 3DJ<br>**----- End of picture text -----**<br>


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## Scargill Movement (A company limited by guarantee) 

Report of the council (incorporating the directors’ report) 

## for the year ended 31 December 2022 

The council present their report and the financial statements for the year ended 31 December 2022. The council, who are also directors for the purposes of company law and who served during the year up fo the date of this report are as follows: 

Rt Revd Chris Edmondson Chairman Tony Hesselwood Vice Chairman Tony Allison (appointed 19 April 2023) Andy Arnold (appointed 2 February 2023) Simon Browning (appointed 19 April 2023) Sister Jocelyn Carter John Fell (retired 19 April 2023) Revd Pete Gunstone {appointed 21 September 2022) Revd Caroline Hewlett Revd Canon Felicity Lawson Capt Andy Milne Stephen Weatherley Revd Hilary Young (retired 19 April 2023) 

## Structure, governance and management 

Scargill Movement is a company limited by guarantee. It was incorporated on 22 December 2008 and it becamea 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 annually. 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. 

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Scargill Movement 

(A company limited by guarantee) 

Report of the council (incorporating the directors’ report) for the year ended 31 December 2022 (cont.) 

## Objectives and activities (cont.) 

- Charitable objects (cont.) Under the strap line “lives shared, lives transformed” the agreed aim is:- 

- to show the hospitality of God to all and to share lives changed by faith; 

- * to send our guests home with new vision and purpose; 

- ¢ to mode! and promote responsible stewardship of creation; 

- to hold on to Quality, Simplicity and Beauty in the further developments of our buildings as well as our 

- life together; and ° to help guests and community alike to gain and be enriched by a vision for community in an individualistic society. 

This will be implemented by offering at Scargill House:- 

- a resident, caring group of people with prayer at their heart; 

- ¢ hospitality to individuals and groups; 

- challenging programmes and outdoor activities especially for young people; * resources and training for Christian mission and service; 

- opportunities for creativity and personal development: and 

* a community practising both ecological and sustainable stewardship of God's creation. 

## Achievements and performance - Looking forward with hope... 

The accounts for 2022, as in previous years, are heart-warming and encouraging, the final results far better than our budgeted forecast! We have been so heartened by the generosity of our Scargill friends and supporters, and the treasure chest of relationships that we have enjoyed and nurtured over the years. The Kingdom of God is relational with the love of God at the heart, so we believe wholeheartedly that ‘lives shared, lives transformed’ with Jesus at the centre. 

The challenge, similar to the previous year, has been growing Community. The effects of COVID still linger, and Brexit has deterred potential people from the EU joining us. Yet we are glad to say that there is now an international flavour again to the Community which enlivens the life of Community and our guests, and is a prophetic voice where diversity and life giving unity can be experienced. 

The size of Community continues to determine how many guests that we can welcome, We were pleased though, to welcome a number of people on sabbatical, and with the commitment of our Working Friends, and short-term Community have helped us and journeyed with us, as well as lovingly enriching our lives. Guest numbers continue to grow and people are keen to book and join us, with a number of churches booking for their weekend away. Guest experience has been very positive — individuals and groups speak of their encounter with God, many booking again. One guest said recently, ‘the wonderful feeling of acceptance, kindness, generosity and love. The times of stillness, quiet and peace. The fun and laughter. The numerous places where you can take yourself off on your own to meet with God... a little piece of heaven on earth’ 

This year we have been preparing for phase 7 of our building project, making sure that we have all the permissions in place, with the work beginning in Spring 2023. The main focus of this phase will be the refurbishment of Marsh Lounge which will most certainly enhance the hospitality that we offer. 

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 that who come through our doors. 

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Scargill Movement 

(A company limited by guarantee) 

Report of the council (incorporating the directors’ report) for the year ended 31 December 2022 (cont.) 

## Financial review 

The total incoming resources were £945,984 and resources expended amounted to £683,710, leaving a net 'surplus’ of £262,274 (£185,164 in 2021) less a loss on investments of £62,209 (£69,779 gain in 2021) giving a total of £200,065 compared to £254,943 in 2021. Total funds to carry forward now stand at £3,389,524 at the end of 2022 compared to £3,189,459 at the end of 2021. The detailed figures are shown on pages 10 to 23. Unrestricted donations and legacies amounted to £345,800 compared to £363,541 in 2021. On top of that we received another £23,658 in restricted donations as shown in note 17 and £4,000 in government grants (£47,255 in 2021). We received £519,852 in conference fees and sales from guests (£239,716 in 2021). Costs of £639,320 (£517,265 in 2021) 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 £7,000 and are on structured repayment terms repayable as requested over the next 12 months. 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. We continue to benefit from revenue under the Renewable Heat Incentive (RHI) payment scheme receiving £32,353 in 2022 {£33,051 in 2021). Our budgets for the next two years show reducing deficits on our conference programme funded by an encouraging siream of gifts and regular donations which also help our ongoing building refurbishment programme. 2023 heralds the redevelopment of the Marsh Lounge and other work to the main house to make the centre more comfortable for guests. 

## 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 some work due to start 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 2022, 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 minisiry 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 the continuing 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 loss arising from neglect or defaults of council or staff and any consequent loss. 

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Scargill Movement (A company limited by guarantee) 


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## 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 


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- there is no relevant audit information of which the charity's auditors are unaware; and 

- the council have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## 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: 

- ° select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and accounting 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. 


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## (A company limited by guarantee) 

Report of the council (incorporating the directors’ report) for the year ended 31 December 2022 (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 at 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. 


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Dated: 21 June 2023<br>Chris Edmondson<br>Chairman/Director<br>hue bt —<br>**----- End of picture text -----**<br>


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## Scargill Movement 

(A company limited by guarantee) 

Report of the Independent Auditors to the Council of Scargill Movement 

## Opinion 

We have audited the financial statements of Scargill Movement (the ‘charitable company’) for the year ended 31 December 2022 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), 


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In our opinion, the financial statements:<br>° give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its<br>**----- End of picture text -----**<br>


incoming resources and application of resources, including its result, for the year then ended; 

e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; 

e 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 obfained is sufficient and appropriate to provide a basis for our opinion. 


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In auditing the financial statements, we have concluded that the trustees' use of the going concern 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 concern 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 aur 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. 


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## 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 returns; 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 concer, disclosing, as applicable, matters related to going concern 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 asa 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 irregularities, 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 internal controls, including testing joumals 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.frc.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. Graham French (Senior Statutory Auditor) For and on behalf of DSC Accountants Ltd Chartered Accountants &.Statutory Auditor Tattersall House East Parade Harrogate North Yorkshire : HGi 5LT Date LVLJ\ COZS 


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## Scargill Movement 

(A company limited by guarantee) 

## Statement of financial activities - incorporating the income and expenditure account 

## For the year ended 31 December 2022 


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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Notes|funds|funds|2022|2021|
|£|£|£|£|
|Incoming|resources|
|Incoming|resources|from|generating funds:|
|Voluntary income|2|349,800|23,658|373,458|420,232|
|Investment|income|3|20,321|-|20,321|11,607|
|Incoming|resources from|charitable|activities|4|536,433|=|536,433|272,767|
|Total|incoming|resources|906,554|23,658|930,212|704,606|
|Resources|expended|
|Costs|of generating|voluntary income|5|981|-|981|148|
|Charitable|activities|6|602,484|28,618|631,102|482,529|
|Governance|costs|7|9,489|-|9,489|10,096|
|Support costs|8|26,366|-|26,366|26,669|
|Total|resources expended|639,320|28,618|667,938|519,442|
|Net gains|(losses)|on|investments|13|(62,209)|-|(62,209)|69,779|
|Net incoming|resources|205,025|(4,960)|200,065|254,943|
|Transfers|between|funds|17|15,772|(15,772)|.|-|
|Total|funds|brought forward|3,062,668|126,791|3,189,459|2,934,516|
|Total funds|carried|forward|3,283,465|106,059|3,389,524|3,189,459|

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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. 

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Scargill Movement<br>(A company limited by guarantee)<br>**----- End of picture text -----**<br>



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Balance sheet<br>As at 31 December 2022<br>Company registration number: 06778628<br>2022 2021<br>Notes £ £ £<br>Fixed assets<br>Tangible fixed assets 12 1,773,822 1,840,148<br>Investments 13 507,570 569,779<br>2,281,392 2,409,927<br>Current assets<br>Stocks 22,722 20,019<br>Debtors 14 136,852 72,924<br>Cash at bank and in hand 1,068,774 823,955<br>1,228,348 916,898<br>Creditors: amounts falling due within one year 15 (120,217) (129,366)<br>Net current assets 1,108,131 787,532<br>Total assets less current liabilities 3,389,523 3,197,459<br>Creditors: amounts falling due after more than one year 16 - (4,000)<br>Defined benefit pension scheme liability 23 = (4,000)<br>Net assets 3,389,523 3,189,459<br>Funds<br>Represented by:<br>Unrestricted funds 47 3,283,465 3,062,668<br>Restricted funds 106,059 126,791<br>Total funds 3,389,524 3,189,459<br>**----- End of picture text -----**<br>


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 21 June 2023 and signed on its behalf by: WTA Tony[Hesselwood] ttLore? 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) 


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|---|---|---|---|---|---|---|---|---|
|Statement|of Cash|Flows|
|For the|year ended|31|December 2022|
|Unrestricted|§_|Restricted|Total|Total|
|Notes|funds|funds|2022|2021|
|£|£|£|£|
|Cash|flows from|operating|activities:|
|Net cash|provided|by operating|activities*|249,230|(20,732)|228,498|(257,198)|
|Cash|flows from|investing|activities:|
|Interest|received|20,321|-|20,321|11,607|
|Purchase|of property|plant and|equipment|-|-|:|-|
|20,321|-|20,321|11,607|
|Cash|flows|from|financing|operations:|
|Repayments|of borrowing|(4,000)|-|(4,000)|(4,000)|
|Change|in|cash and|cash|equivalents|
|during|the year|265,551|(20,732)|244,819|(249,591)|
|Cash|and cash|equivalents brought forward|697,164|126,791|823,955|1,073,546|
|Cash and cash|equivalents|carried forward|962,715|106,059|1,068,774|823,955|
|*Reconciliation|of net incoming|resources|to|net cash|flow from|operating|activities|
|Net|incoming|resources|(after transfers)|220,797|(20,732)|200,065|254,943|
|Adjustments|for:|
|Depreciation|charges|66,325|-|66,325|66,325|
|Revaluation|of investments|62,209|-|62,209|(69,779)|
|Interest|received|(20,321)|-|(20,321)|(11,607)|
|(Increase)/decrease|in|fixed|asset|investments|-|-|=|(500,000)|
|(Increase)|in|stocks|(2,703)|-|(2,703)|(4,995)|
|Decrease/(increase)|in debtors|(63,928)|-|(63,928)|(28,807)|
|Increase/(decrease)|in|creditors|(excluding|loans)|(13,149)|-|(13,149)|36,722|
|Net cash provided by operating|activities|249,230|(20,732)|228,498|(257,198)|

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

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Scargill Movement (A company limited by guarantee) 

## Notes to the financial statements 

for the period ended 31 December 2022 

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

- 1.1. Charity information 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 

## 1.2 Basis of accounting 

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 io 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. 

## 1.3 Going concern 

The trustees have prepared forecasts of income and expenditure for the period to 31st December 2023 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 concem basis of preparation for these financial statements. 

1.4 Fund accounting 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. Grants where entitlement 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 aiso recognised in the same period. 

## Page 13 




**----- Start of picture text -----**<br>
Scargill Movement<br>(A company limited by guarantee)<br>**----- End of picture text -----**<br>


## Notes to the financial statements 

## for the period ended 31 December 2022 (cont.) 

1.5 Incoming resources (cont.) Govemment grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

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 investmenis 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. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. 

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

D>UPPOM COSIS are tnose COSTS Incurred Girecuy IN Support OT expenamure On tne ODjeCIs oF tne cnafity ana inciuae 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. 

1.7 Stock 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. 

1.9 

## Fixed asset investments 

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 reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) 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. 

Page 14 



## Scargill Movement 

(A company limited by guarantee) 

## Notes to the financial statements for the period ended 31 December 2022 (cont.) 

|2|Voluntary income|||||
|---|---|---|---|---|---|
||Currentyear|Unrestricted|Restricted|Total|Total|
|||funds|funds|2022|2021|
|||£|£|£|£|
||Donations|237,279|23,658|260,937|291,410|
||Legacies|108,521|-|108,521|76,167|
||Government grants|4,000|-|4,000|47,255|
||Othergrants|-|-|-|5,400|
|||349,800|23,658|373,458|420,232|
||Prioryear|Unrestricted|Restricted|Total||
|||funds|funds|2021||
|||£|£|£||
||Donations|287,374|4,036|291,410||
||Legacies|76,167|-|76,167||
||Government grants|47,255|-|47,255||
||Othergrants|750|4,650|5,400||
|||411,546|8,686|420,232||
|3|Investment income|||||
||Currentyear|Unrestricted|Restricted|Total|Total|
|||funds|funds|2022|2021|
|||£|£|£|£|
||CFB Investment Fund distribution|14,971|-|14,971|10,893|
||Deposit interest receivable|5,350|-|5,350|714|
|||20,321|-|20,321|11,607|
||Prioryear|Unrestricted|Restricted|Total||
|||funds|funds|2021||
|||£|£|£||
||CFB Investment Fund distribution|10,893|-|10,893||
||Deposit interestreceivable|714|-|714||
|||11,607|-|11,607||
|4|Incoming resourcesfrom charitable|activities||||
||Currentyear|Unresiricted|Restricted|Total|Total|
|||funds|funds|2022|2021|
|||£|£|£|£|
||Fees and seminars|482,792|-|482,792|226,917|
||Sales|21,288|-|21,288|12,799|
||RHI income received|32,353|-|32,353|33,051|
|||536,433|-|536,433|272,767|
||Prioryear|Unrestricted|Restricted|Total||
|||funds|funds|2021||
|||£|£|£||
||Fees and seminars|226,917|~|226,917||
||Sales|12,799|-|12,799||
||RHI income received|33,051|-|33,051||
|||272,767|-|272,767||
|||Page15||||





## Scargill Movement (A company limited by guarantee) 

Notes to the financial statements for the period ended 31 December 2022 (cont.) 

5 Costs of generating voluntary income Current year 

## Fundraising fees and costs 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|Unrestricted|§ Restricted|Total|Total|
|funds|funds|2022|2021|
|=|5|£|£|
|981|-|981|148|
|981|-|981|148|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Prior year|Unrestricted|Restricted|Total|
|funds|funds|2021|
|£|£|£|
|Fundraising|fees and|costs|148|-|148|
|148|-|148|
|Costs|of|charitable|activities|
|Current year year|Unrestricted|Restricted|Total|Total|
|funds|funds|2022|2021|
|£|£|£|£|
|Food|and|programme expenses expenses|165,122|-|165,122|100,430|
|Community allowances allowances|and|staff costs costs|186,899|50|186,949|156,850|
|Utilities|131,955|-|131,955|108,289|
|Repairs|and|maintenance|32,693|28,403|61,096|32,045|
|Marketing,|PR|literature,post and and|phones|16,169|-|16,169|12,382|
|Grants|and|donations|-|165|165|2,377|
|Finance|costs|3,321|-|3,321|3,831|
|Depreciation|and|amortisation|66,325|-|66,325|66,325|
|602,484|28,618|631,102|482,529|
|Prior year year|Unrestricted|Restricted|Total|
|funds|funds|2021|
|£|£|£|
|Food|and|programme|expenses|100,430|-|100,430|
|Community allowances|and|staff costs|156,850|-|156,850|
|Utilities|108,289|-|108,289|
|Repairs|and|maintenance|32,045|-|32,045|
|Marketing,|PR and|literature|12,382|-|12,382|
|Grants|and|donations|200|2,177|2,377|
|Finance|costs|3,831|-|3,831|
|Depreciation and|amortisation|66,325|-|66,325|
|480,352|2,177|482,529|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
6 Costs of charitable activities<br>Current year year<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|Food|and|programme expenses expenses|
|Community allowances allowances|and|staff costs costs|
|Utilities|
|Repairs|and|maintenance|
|Marketing,|PR|literature,post and and|phones|
|Grants|and|donations|
|Finance|costs|
|Depreciation|and|amortisation|
|Prior year year|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Page 16<br>**----- End of picture text -----**<br>




## Scargill Movement 

## {A company limited by guarantee) 

## Notes to the financial statements for the period ended 31 December 2022 (cont.) 

|7|Governance costs|||||
|---|---|---|---|---|---|
||Currentyear|Unrestricted|Restricted|Total|Total|
|||funds|funds|2022|2021|
|||£|£|£|£|
||Trustees indemnity insurance|409|-|409|409|
||Accountancyfees|2,736|-|2,736|3,645|
||Auditfees|6,344|-|6,344|6,042|
|||9,489|-|9,489|10,096|
||Prioryear|Unrestricted|Restricted|Total||
|||funds|funds|2021||
|||£|£|£||
||Trustees indemnity insurance|409|-|409||
||Accountancyfees|3,645|-|3,645||
||Audit|6,042<br>10,096|-<br>-|6,042<br>10,096||
|8|Support costs|||||
||Currentyear|Unrestricted<br>funds|= Restricted<br>funds|Total<br>2022|Total<br>2021|
|||.|£|£|£|
||Motorand travelling expenses|6,648|-|6,648|4,975|
||Office expenses|15,896|-|15,896|11,996|
||Legal and professionalfees|-|-|=|7,265|
||Recruitmentandtraining costs|3,822|-|3,822|2,433|
|||26,366|=|26,366|26,669|
||Prioryear|Unrestricted|Restricted|Total||
|||funds|funds|2021||
|||£|£|£||
||Motorand travelling expenses|4,975|-|4,975||
||Office expenses|11,996|-|11,996||
||Legal and professionalfees|7,265|-|7,265||
||Recruitmentand training costs|2,433|-|2,433||
|||26,669|-|26,669||
|9|Netincomingresourcesfortheyear|||Total|Total|
|||||2022|2021|
|||||£|£|
||Netincoming resources isstated aftercharging:<br>Depreciation and otheramounts written offtangible <br>Auditors' remuneration|fixed assets||66,325<br>6,344|66,325<br>6,042|
|||||72,669|72,367|



Page 17 



## Scargill Movement 

## (A company limited by guarantee) 

## Notes to the financial statements 

for the period ended 31 December 2022 (cont.) 

## 10 Employees 

|Employees|||
|---|---|---|
||Total|Total|
||2022|2021|
||£|£|
|Employment costs|||
|Wages and salaries|117,972|105,321|
|Pensions|54,771|49,368|
||172,743|154,689|



No employee received emoluments of more than £60,000. 

## Number of employees 

The average monthly numbers of employees during the year, calculated on the basis of full time equivalents, was as follows: 

||||2022||2021||
|---|---|---|---|---|---|---|
|Programme|deliveryand|community||24||23|
|||||24||23|



The charity is dependent upon the support of working friends and received support from up to 199 (2021 - 199) during the year. 

## 11 Taxation 

The charity's activities fall 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 

|Tangible fixed assets|||||
|---|---|---|---|---|
||Freehold|Fixtures|||
||operational|fittings and|Refurbishment||
||property|equipment|expenditure|Total|
|Cost orvaluation|||||
|At 1 January2022|1,707,023|750,593|488,604|2,946,220|
|Additions|-|-|-|-|
|Disposals|~|-|-|~|
|At31 December2022|1,707,023|750,593|488,604|2,946,220|
|Depreciation|||||
|At 1 January2022|102,313|515,157|488,603|1,106,073|
|Charge forthe year|8,535|57,790|-|66,325|
|Disposals<br>At 31 December2022|-<br>110,848|-<br>572,947|-<br>488,603|-<br>1,172,398|
|Net book value|||||
|At31 December2022|1,596,175|177,646|1|1,773,822|
|At1January2022|1,604,710|235,436|1|1,840,147|



Some of the freehold property is charged in support of borrowings. 

|13|Fixed Asset Investments|2022|2021||
|---|---|---|---|---|
|||£|£||
||Broughtforward|569,779||-|
||Additions - CFB InvestmentAccount|-|500,000||
||Revaluation<br>At31December2022|(62,209)<br>507,570|69,779<br>569,779||



Page 18 



Scargill Movement {A company limited by guarantee) 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Notes|to|the|financial|statements|
|for the|period ended|31|December 2022|(cont.)|
|14|Debtors|
|2022|2021|
|£|£|
|income|tax recoverable|20,763|6,896|
|Other debtors|116,089|66,028|
|136,852|72,924|
|15|Creditors:|amounts|falling|due within|one year|
|2022|2021|
|£|£|
|Trade|creditors|10,119|12,436|
|Accruals|13,880|12,822|
|Deposits|in advance|81,496|83,327|
|Other creditors|7,722|13,781|
|Loans from friends|of Scargill|Movement|7,000|7,000|
|120,217|129,366|
|16|Creditors:|amounts|falling due|after more than|one year|
|2022|2021|
|£|£|
|Loans from friends|of Scargill|Movement|=|4,000|
|-|4,000|
|Loans|
|Repayable|in|less than|1|year|7,000|7,000|
|Repayable|in two to five|years|-|4,000|
|Repayable|in|over 5|years|-|-|
|7,000|411,000|
|Loans from friends|of Scargill|Movement consist of 2|(2021|- 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|2,076,472|906,554|(695,590)|(285,275)|2,002,161|
|Designated|Community discretionary|13,347|-|(5,939)|5,000|12,408|
|Designated|Bursary|-|-|-|10,000|10,000|
|Designated|Digital|Equipment|-|-|-|15,000|15,000|
|Designated|special maintenance|266,600|-|-|(54,600)|212,000|
|Designated|project development|706,249|-|-|325,647|1,031,896|
|3,062,668|906,554|(701,529)|15,772|3,283,465|
|Restricted|
|Bursary Fund|20,981|3,487|-|(15,772)|8,696|
|Low Ropes|7,104|-|(7,104)|-|-|
|Digital equipment|4,650|-|-|-|4,650|
|Climate|stewards|165|128|(165)|-|128|
|Poetry books|140|195|-|-|335|
|Community|-|50|(50)|~|
|Project development|93,751|19,798|(21 ,299)|-|92,250|
|126,791|23,658|(28,618)|(15,772)|106,059|
|Total funds|3,189,459|930,212|_|(730,147)|-|3,389,524|

**----- End of picture text -----**<br>


Page 19 



Scargill Movement 

Notes to the financial statements for the period ended 31 December 2022 (cont.) 

(A company limited by guarantee) 

## 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 stewards, Poetry books, Digital Equipment, and Project Development funds relate to specific projects that have attracted specific funding and expended during the year or carried forward into 2023. 

The Community Discretionary fund exists to relieve hardship amongst community members. The special maintenance designated fund has been created from general funds to cover special maintenance work anticipated for 2023. 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|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 projectdevelopment|506,000|-|-|200,249|706,249|
|||2,810,006|765,699|(517,265)|4,228|3,062,668|
||Restricted||||||
||Bursary|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|
||Poeirybooks|-|140|-|-|140|
||Community|-|500|-|(500)|-|
||Project development|93,376|375|-|-|93,751|
|||124,510|8,686|(2,177)|(4,228)|126,791|
||Totalfunds|2,934,516|774,385|_(519,442)|-|3,189,459|
|18|Analysis of netassets byfund||General|Designated|||
||Currentyear||unrestricted|unrestricted|Restricted|Total|
||||funds|funds|funds|2022|
||||£|£|£|£|
||Tangible fixed assets||1,773,822|-|-|1,773,822|
||Fixed asset investments||-|507,570||507,570|
||Stocks||22,722|-|-|22,722|
||Debtors<br>Cash atbankand in hand||136,852<br>188,981|-<br>773,734|-<br>106,059|136,852<br>1,068,774|
||Creditors due within one year||(120,217)|-|-|(120,217)|
||Creditors dueoveroneyear||-|-|-|.|
||Provision forpension liability||-|-|-|-|
||||2,002,160|1,281,304|106,059|3,389,523|



Page 20 



## Scargill Movement 

## (A company limited by guarantee) 

## Notes to the financial statements for the period ended 31 December 2022 (cont.) 

## 18 Analysis of net assets by fund (cont.) 

|Analysis of net assetsnet assetsassets by fundfund (cont.)|||||
|---|---|---|---|---|
||General|Designated|||
|Prioryear|unrestricted|unrestricted|Restricted|Total|
||funds|funds|funds|2021|
||£|£|£|£|
|Tangible fixed assets|1,840,148|-|-|1,840,148|
|Fixed asset investments|-|569,779|-|569,779|
|Stocks|20,019|-|-|20,019|
|Debtors<br>Cash at bank and in hand|72,924<br>272,835|-<br>424,329|-<br>126,791|72,924<br>823,955|
|Creditors due within one year|(129,366)|-|-|(129,366)|
|Creditors due overone year|(4,000)|-|-|(4,000)|
|Provisionforpension liability|(4,000)<br>2,068,560|-<br>994,108|-<br>126,791|(4,000)<br>3,189,459|



## 19 Capital commitments 

The charity had committed to capital expenditure of Enil (2021 - Enil). 

## 20 Transactions with council 

No trustee has received any remuneration during the year (2021 - £nil ). Expenses amounting to £435 have been paid to trustees during the year (2021 - £nil). 

## 21 Indemnity insurance 

The charity paid insurance premiums of £409 (2021 - £409) to indemnify the council from any loss arising from neglect or defaults 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. 

Page 21 



Scargill Movement (A company limited by quarantee) 

## Notes to the financial statements 

## for the period ended 31 December 2022 (cont.) 

## 23 Church of England funded pension scheme (cont.) 

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( 2022 minus £2,000, 2021 minus £4,000), minus the figures highlighted in the table below as being recognised in the SoFA, giving a total charge of minus £4,000 for 2022. (2021 minus £6,000). 

A valuation of the Scheme is carried out once every three years. The most recent Scheme valuation completed was carried out at as 31 December 2018. The 2018 valuation revealed a deficit of £50m based on assets of £1,818m and a funding - target of £1,868m, assessed using the following assumptions: 

- An average discount rate of 3.2%pa 

- RPI inflation of 3.4% p.a. (and pension increases consistent with this); 

## Increase in pensionable stipends of 3.4% p.a.; 

Mortality in accordance with 95% of the S3NA_VL tables, with allowance for improvements in mortality rates in line with the CMI 2018 extended model with a long term annual rate of improvement of 1.5%, a smoothing parameter of 7 and an initial addition to mortality improvements of 0.5%pa. 


**----- Start of picture text -----**<br>
Following the 31 December 2018 valuation, a recovery plan was put in place until 31 December 2022 and the deficit<br>recovery contributions payable (as a percentage of pensionable stipends) are as set out in the table below.<br>oof of panelpensionable. stipends. JanuaryDecember 2018 2020 to JanuaryDecember 2021 2022to<br>Deficit repair contributions 11.9% 7.1%<br>**----- End of picture text -----**<br>


As at 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 28.11AofFRS 102 requiresagreed deficit recoverypayments to be recognised as:a|liability. However|as there are|
|---|---|---|
|no agreed deficit recovery payments from 1 January 2023 onwards the balance sheet liability as at 31 December2022 is|||
|nil. The movement inthe balance sheet liabilityover2021 and2022 is setout in thetable below.|||
||2022|2021|
||£|&|
|Balance sheet liabilityat<br>1 January|4,000|40,000|
|Deficit contribution paid|(2,000)|(4,000)|
|Interest cost (recognised in SOFA)|-|-|
|Remaining change tothe balance sheet liability* (recognised in SOFA)|(2,000)|(2,000)|
|Balancesheetliabilityat31December|°|4,000|



* Comprises change in agreed deficit recovery plan, and change in discount rate and assumptions between year-ends. 

Page 22 



Scargill Movement (A company limited by guarantee) 

## Notes to the financial statements 

for the period ended 31 December 2022 (cont.) 

## 23 Church of England funded pension scheme (cont.) 

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|December|
|---|---|---|---|
||2022|2021|2020|
|Discount rate|nla|0.0%pa|0.2%pa|
|Price inflation|nla|nla|3.1% pa|
|Increasetototalpensionablepayroll|n/a|-1.5%pa|1.6%pa|



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 Enil (2021 - £4,000) and has been provided for in the accounts resulting in a reduction in liability of £4,000 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 




**----- Start of picture text -----**<br>
Scargill Movement<br>(A company limited by guarantee)<br>**----- End of picture text -----**<br>



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Investment Income & RHI<br>£53k _<br>ae<br>0 Ea WHAT WE RECEIVED IN 2022<br>eo Gifts 260,937<br>Legacies& \ Grants — 6IkGifts ConferencesLegacies & Grants & Guests 504,080112,521<br>Sa \ Investment Income & RHI 52,674<br>. \ . ; ‘ Total Income 930,213<br>Conferences & Guests<br>£504k<br>Grants Paid<br>£0k<br>Fundraising<br>WHAT WE SPENT IN 2022 £1k<br>Operating Costs ikl TN Sta<br>Conference & Catering 165,122 £55k cS [Peta][t] [is!]<br>Community Costs 186,949 Nee<br>Utilities & Repairs 193,051 Nise eed i<br>Operating Costs 55,345 NS Sect<br>Fundraising 981 \. _ fonference & Catering<br>Depreciation 66,325 \ £165k :<br>Grants Paid 165 4<br>Total Costs 667,938 “t<br>Utilities & Repairs<br>£193k<br>Community Cosis<br>£187k<br>CASH SUMMARY<br>Total Income $30,213<br>Total Costs 667,938<br>Added to Project and other<br>funds saabnc<br>**----- End of picture text -----**<br>


This is a summary of Scargill Movements financial activities for the year ended 31 December 2022, extracted from the full Council Report and Financial Statementswhich have been audited. A full statement of our financial activities can be found in our Council Report and Financial Statements, a copy of which can be obtained by contacting Scargill Movement on 01756 761236.