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2023-12-31-accounts

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PAGE
Company information
Trustees' annual report (incorporating the director's report)
Independent
examiner's
report to the trustees
Statement offinancial activities (including income and expenditure account)
Statement offinancial position
Notes to the financial statements 10

REFERENCE AND ADMINISTRATIVE DETAILS REFERENCE AND ADMINISTRATIVE DETAILS REFERENCE AND ADMINISTRATIVE DETAILS REFERENCE AND ADMINISTRATIVE DETAILS REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name The 82045 Steam Locomotive Trust
Charity registration number 1133893
Company registration number 6872358
Principal office and registered Troedrhiwfedwen Crossing Cottage
office Llanbister
Road
Llandrindod
Wells
LD1 5UP
Wales
PATRON HRH The Duke ofGloucester
THK TRUSTEES Alvin Barker
Alan Brighouse ACMA
Rev Michael JKneen BScBMSc
Anthony
N Massau
Neil Anthony
Taylor
Brian John Malyon (Appointed 7August 2023)
Martin John Managhan (Appointed 7August 2023)
INDEPENDENT EXAMINER Andrea Kennedy BFPFCA FCCA ATT(Fellow)
Spenser Wilson Limited
Equitable
House
55 Pelion Lane
Halifax
West Yorkshire
HX1 5SP
BANKER Barclays Bank Plc
Leicester
LE872BB

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
4 164,822 32,283 197,105 102,423
Charitable
activities
5 3,726 3,726 5,055
Investment
income
6 414 414 10
Total income 168,962 32,283 201,245 107,488
Expenditure
Expenditure
on charitable
activities 7,8 (4,398) (606) (5,004) (3,417)
Total expenditure (4,398) (606) (5,004) (3,417)
Net income 164,564 31,677 196,241 104,071
Transfers between funds
Net movement
in funds
164,564 31,677 196,241 104,071
Reconciliation offunds
Total funds brought forward 751,963 982,212 1,734,175 1,630,104
Total funds carried forward 916,527 1,013,889 1,930,416 1,734,175

2023 2022
Note
FIXEDASSETS
Tangible fixed assets 13 1,551,148 1,433,548
CURRENT ASSETS
Stocks 14 300 759
Debtors 15 25,515 19,396
Cash at bank and in hand 569,920 481,472
595,735 501,627
CREDITORS: amounts falling due
within one year 16 16,467 1,000
NET CURRENT ASSETS 579,268 500,627
TOTAL ASSETSLESS CURRENT
LIABILITIES 2,130,416 1,934,175
CREDITORS: amounts falling due
after more than one year 17 200,000 200,000
NKT ASSETS 1,930,416 1,734,175

FUNDS OF TBKCFIARITY
Restricted funds 1,013,889 982,212
Unrestricted
funds
916,527 751,963
Total charity funds 18 1,930i416 ],734,175

4. DONATIONS AND LEGACIES
Unrestricted Resntcted Total Funds
Funds Funds 2023
DONATIONS
Donations 46,310 30,043 76453
LEGACIES
Legacies 107,078 107,078
GIFTS
Gift aid 11,434 2,240 13,674
164,822 32,283 197,105
Unrestricted Restricted Total Funds
Funds Funds 2022
5
DONATIONS
Donations 57,923 28,155 86,078
LEGACIES
Legacies
GIFTS
Gift aid 11,112 5,233 16,345
69,035 33,388 102,423
5. CHARITABLE ACTIVITIES
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Merchandise sales 3,726 3,726 5,055 5,055
6. INVESTMENT INCOME
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Bank interest receivable 414 414 10 10

7. EXPEND IT URE ON C HA RIT ABLE ACTIVITIES BYFUND TY PE
Unrestricted Restricted Total Funds
Funds Funds 2023
8
Merchandise costs 901 901
Marketing and related costs
Administration 2,497 606 3,103
Donations 1,000 1,000
4,398 606 5,004
Unrestricted Restricted Total Funds
Funds Funds 2022
g
Merchandise costs 16 16
Marketing and related costs 1,184 1,184
Administration 1,689 528 2,217
Donations
2,889 528 3,417
8. EXPENDITURE ON CHARITABLE ACTIVITIES BYACTIVITY TYPE
Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
Merchandise costs 901 901 16
Marketing and administrative costs 1,963 1,963 3,417
Governance costs 1,140 1,140
Donations 1,000 1,000
3,864
1,140
5,004 3,417
9. ANALYSIS OF SUPPORT COSTS
2023 2022
Governance —Accountancy fees 1,140
10. INDEPENDENT EXAMINATION FEES
2023 2022
8
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,140

TANGIBLE FIXEDASSETS
82045
Cost
At I January 2023 1,433,548
Additions 117,600
At 31December 2023 1,551,148
Depreciation
At 1January 2023 and 31December 2023
Carrying
amount
At 31December 2023 1,551,148
At 31December 2022 1,433,548

14. STOCKS
2023 2022
82045 merchandise 300 759
15. DEBTORS
2023 2022
Income tax (Gift Aid) recoverable 14,000 16,000
VAT recoverable 11,515 3,396
25&515 19,396
16. CREDITORS: amounts falling due within one year
2023 2022
Accruals 16,467 1,000

CRE DITORS: amounts
falling due after
more than one year
2023 2022
Other creditors 200,000 200,000

At At
I Jan 2023 Income Expenditure Transfers 31Dec2023
Locomotive boiler,
wheels and motion 982,212 32,283 (606) 1,013,889
At At
I Jan 2022 Income Expenditure Transfers 31Dec2022
Locomotive boiler,
wheels and motion 949,352 33,388 (528) 982,212
Unrestricted funds
At At
I Jan 2023 Income Expenditure Transfers 31Dec2023
General funds 751,963 168,962 (4,398) 916,527
At At
I Jan 2022 Income Expenditure Transfers 31Dec 2022
General funds 680,752 74,100 (2,889) 751,963

ANALYS IS OFN ET ASSETSBETWEE N FUNDS
Restricted Unrestricted Total Funds
Funds Funds 2023
Tangible fixed assets 652,521 898,627 1,551,148
Current assets 361,368 234,367 595,735
Creditors less than 1 year (16,467) (16,467)
Creditors greater than 1 year (200,000) (200,000)
Net assets 1,013,889 916,527 1,930,416
Restricted Unrestricted Total Funds
Funds Funds 2022
6
Tangible fixed assets 552,082 881,466 1,433,548
Current assets 430,130 71,497 501,627
Creditors less than 1 year (1,000) (l,000)
Creditors greater than 1 year (200,000) (200,000)
Net assets 982,212 751,963 1,734,175