## **Bemerton Community Ltd. Treasurer’s Report for 2020**
In 2019 we were able to finally achieve our financial goal of breaking even. Although we had a small loss of £830 on our Trading account, our Friends program and donations amounted to £4,137 which more than filled the gap.
At the beginning of 2020 we were confident that we could be in surplus on the Trading account as the outlook for general hires as well as weddings was looking good. Then, of course, Covid changed the landscape entirely. In March the first Covid lockdown began. Because St. John’s Primary School remained open for children of key workers our 2 part time employees continued to work to ‘keep the lights on’, deal with some routine maintenance and prepare for re-opening such as purchasing PPE etc. and planning for deep cleans etc. Fortunately, the school continued to pay their full hire fee and made limited use of SJP as permitted under the lockdown rules.
We furloughed Paula and Gerhard fully in May and June and partially from August when the programme added that part-time feature and topped up the grants to keep total pay unchanged. As the first lockdown was relaxed and after careful risk assessment and planning, on 12 Aug. the Bemerton Film Society held the first event since lockdown started. The socially distanced tickets were quickly sold out as were the events in Sept & Oct.!
In early September the only wedding reception of 2020 was held with a restricted audience and mostly outside. There was also a Church wedding in October. Yoga re-started in Sept and an exercise class was added in Oct. Paula also had other exercise classes booked to start before the end of the year. Weekend bookings were restarting slowly with a Yoga workshop in October and others in the diary. A very successful Community event – a Plant Sale in Sept. raised over £600.
However, growing Covid infection rates, admissions and deaths resulted in a second lockdown on 31 Oct. with a further third lockdown level in Dec. which meant that only the school was using the facility and then quite infrequently.
The Community Events team had been actively discussing how best to deal with the pandemic and hosted the first Bemerton Talks via Zoom on 22 Oct. which was attended by 43 people (including 2 from abroad) and raised over £90.
We were still able to make progress by conducting a review of required maintenance with the help of Paul Stevens. This resulted in a number of repairs to gutters, skylights & windows and painting of the wooden doors in 2020 and more has been subsequently done in 2021. In addition, we were able to implement the following improvements:
- The Bemerton Local History Society and the George Herbert in Bemerton groups designed and had constructed a very beautiful set of furniture to house their respective archives and resources. Made possible in part by the grant of £4,940 from the Salisbury Community Area Board made to the GHiB group together with donations from the GHiB and BLHS own funds.
- Safety was improved by installing new handrails at the steps in the main path with the help of a Salisbury City Council grant from 2018
- An exit light was put up in the chancel to comply with requirements from a fire safety review.
- The main pathway bollard lights were purchased with support from a Salisbury Area Board grant of £1,850; installed in 2021.
Page 1 of 2
## Financial highlights:
Trading income was down dramatically of course from £50,376 to £24,938. Trading expenses were lower from £51,206 to £41,508 with utilities, contract staff and cleaning, but salaries and insurance were unchanged and maintenance and repairs were up. We also had Covid related costs for PPE, hand wash and deep cleaning. The following chart summarizes the Trading year.
|**Trading account**|**Trading account**|**Trading account**|**Trading account**|**Trading account**|
|---|---|---|---|---|
|||**2020**|**2019**|**Comments on 2020**|
|**INCOME**|||||
||School Fees|13,000
£|13,000
£||
||BookingFees|5,510
£|15,897
£||
||WeddingFees||8,800
£||
||CommunityEvents|3,388
£|9,617
£|Bemerton Live,Bemerton Talks,Film Society,Plant sale|
||Miscellaneous|3,040
£|3,062
£|Church % of utilities,insurance claim|
||Total|24,938
£|50,376
£||
||||||
|**EXPENSES**|||||
||Wages & Costs|20,465
£|21,409
£||
||Cleaning|1,934
£|4,895
£||
||Admin & Mktg|643
£|3,286
£||
||Covid 19 expenses|529
£|-
£||
||Utilities|5,296
£|6,572
£||
||Maintenance|4,625
£|2,057
£|Break-in repairs,5yr Fire&Elect. checks,boiler, paint, gutter etc|
||Communityevents|576
£|4,313
£|Bemerton Liveprofessionals|
||Insurance|4,454
£|4,988
£||
||Miscellaneous|2,986
£|3,687
£|Accountancy, payroll,laptopreplacement|
||Total|41,508
£|51,207
£||
||||||
|**TRADING PROFIT / LOSS**||16,570
-£|831
-£||
Donations & Grants on the other hand were much higher from £5,987 to £32,665 which included £6,093 in Government Furlough payments and a £10,000 Covid Business Support grant.
Capital expenses were £13,606 (the vast majority funded from donations and grants) with the addition of an emergency light in the Chancel, new railings at the front steps and the George Herbert room furniture. The bollard lights for the main pathway were purchased though not installed until 2021.
|**Capital account**|**Capital account**|**Capital account**|**Capital account**|**Capital account**|
|---|---|---|---|---|
|||**2020**|**2019**|**Comments on 2020**|
|**INCOME**|||||
||Grants & Trusts|14,940
£|1,850
£|Wiltshire Council - Covid-19 Discretionary Grants £10,000
Wiltshire Council-GH room grant £4,940|
||Donations|9,209
£|1,838
£|GH room,Gift Aid,misc. donations|
||Friendsprogramme|2,410
£|2,300
£||
||Furloughpayments|6,093
£||HMRC Charities - Furlough relief|
||Events & miscellaneous|13
£|7
£||
||Total|32,665
£|5,995
£||
||||||
|**EXPENSES**|||||
||Buildingimprovements|13,606
£|12,241
£|Railings,GH room,Chancel exit light, pathwaylights(installed 2021)|
||Depreciation|25,036
£|22,636
£||
||Total|38,643
£|34,877
£||
||||||
## John MacKay
Trustee (and Treasurer during 2020)
30 July 2020
Page 2 of 2
##
||Page|
|---|---|
|Charitylnformation|t|
|Report oftheTrustees|2|
|lndependentExaminer's Report|4|
|Statement ofFinancialActivities|5|
|BalanceSheet|6|
|Notesto theFinancial Statements|7|
##
##
|BOARDOF TRUSTEES:|NIBarsby|(Chairman)|
|---|---|---|
||ENMCurteis||
||JGMacKay||
||DrRHScottJupp||
||PATrevett||
||VWatts||
||M AWillmot||
||Rev'dKMartin|-appointedL1.March2021,|
|COMPANYSECRETARY:|JGMacKay||
|REGISTERED OFFICE|MyrtleCottage||
||ChurchLane||
||Salisbury||
||SP29NR||
|COMPANY NUMBER:|07098771||
|CHARITYNUMBER:|1736873||
|INDEPENDENTEXAMINER:|SJLEllinghamBA FCA DChA||
||FawcettsLLP||
||Chartered Accountants||
||WindoverHouse||
||StAnn Street||
||Salisbury||
||SP12DR||
|BANKERS|HSBCBank plc||
||19Minster Street||
||Salisbury||
||SP11TE||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||Total|Total|
|---|---|---|---|---|---|
||UnrestrictedRestricted|||2020|20L9|
|||||as|restated|
||Note|f|f|f|f|
|INCOME FROM:||||||
|Charitableactivities||||||
|Fundraising activities||24,938||24,938|50,376|
|Donations andlegacies||||||
|Donations, grants andlegacies|2|22,162|9,890|32,652|5,987|
|lnvestments|3|13||13|21,|
|Other||||||
|TOTAL INCOME||47,713|9,890|57,603|s6,384|
|EXPENDITUREON:||||||
|Charitableactivities||53,692|12,853|66,545|73,842|
|TOTALEXPENDITURE|8|53,692|12,853|66,545|73,842|
|NET EXPENDITURE||(s,s7e)(2,s63)||(8,e42)|(17,4s8)|
|Transfers between funds||LL,140|(11.,740\|||
|NETMOVEMENT INFUNDS||5,76L|lL4,7O3)|(8,9421|(17,458)|
|RECONCILIATION OF FUNDS:||||||
|Total funds broughtforward||||||
|at1January2020(aspreviouslyreported)||13L,367|51_7,991_|643,358|660,816|
|Prioryearadjustment|12|54,352|(54,352)|||
|TOTALFUNDS CARRIED FORWARD|_____19ugg__442tr____534,N____ql3,$g_|||||
##
|||2020|20L9|
|---|---|---|---|
||||asrestated|
||Note|f|f.|
|FIXED ASSETS:||||
|Tangible fixedassets|9|603,419|614,600|
|CURRENTASSETS:||||
|Debtors|10|3,293|3,658|
|Cashatbankand inhand||39,824|4L,507|
|TOTAL CURRENTASSETS||43,117|45,L65|
|LIABILITIES||||
|Creditors: Amounts duewithinone year|1,1|12,120|(1.6,407\|
|NET CURRENTASSETS||30,997|28,758|
|TOTALASSETSLESSCURRENT LIABILITIES|1J|634,4!6|643,358|
|FUNDS||||
|Unrestricted funds:general|12|191,480|185,719|
|Restrictedfunds|12|442,936|457,639|
|TOTALCHARIryFUNDS||________631fi_|_______@.31!_|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|DONATIONSANDLEGACIES|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||funds|funds|funds|funds|
||2020|2020|2020|20L9|
|||||asrestated|
||f|f|f|f|
|Donations, grants andlegacies|||||
|GeorgeHerbert roomfurniture||9,890|9,890||
|Pathway lightinggrant||||1,850|
|FriendsofBemerton|2,470||2,4t0|2,300|
|Gift Aid receivable|2,984||2,984|L,777|
|Miscellaneous donations|L,275||L,275|60|
|Jobretentionschemegrant|6,093||5,093||
|COVID-19 businesssupport grant|10,000||10,000||
|Total|22,762|9,890|32.6s2|___ll!Z_|
##
##
##
##
##
##
##
||2020|20L9|
|---|---|---|
||No.|No.|
|Administration|2|2|
||2|2|
||2020|20L9|
|||asrestated|
||f|f|
|Salaries|t9,706|20,964|
|Socialsecurity|760||
|Definedcontributionpensioncosts||387|
||20,466|21,351,|
##
|NETOUTGOI
Net outgoing|NGRESOURCES
resources arestated after charging|||
|---|---|---|---|
|||2020|20L9|
||||asrestated|
|||f|f|
|Depreciation|- ownedassets|25,036|22,636|
|lndependent|examiner'sfees|L,020|960|
##
##
##
|TOTALRESOURCESEXPENDED|||
|---|---|---|
||2020|2019|
|||asrestated|
||f|f|
|Charitableactivities|||
|Accountancy|1_,249|666|
|Accountancy - lndependent examiner'sfee|3-,020|960|
|Advertising|643|1,969|
|BemertonLiveprofessionals|576|2,550|
|Cleaning|1-,934|4,895|
|Contract staffcosts||1,055|
|COVID-19complianceexpenses|529||
|Depreciation|||
|Long leasehold|17,433|!7,242|
|Fixtures,fittingsandequipment|7,603|5,394|
|Equipment repairs and renewals|4,625|2,057|
|Event costs||708|
|Generalexpenses|87||
|Insurance|4,454|4,988|
|Licences andsubscriptions|70|2,096|
|Lightand heat|3,700|4,688|
|Officeexpenses|560|1,281|
|Pension||387|
|Ratesandwater|474|485|
|Stafftraining||59|
|Telephone andinternet|883|854|
|Wages|20,465|20,964|
|Waste management|240|544|
||66,545|73,842|
|Totalresources expended|66,s45|73,842|
##
##
##
||
FORTHE YEAR ENDED31DECE|MBER2O2O||||
|---|---|---|---|---|---|
|9,|TANGIBLEFIXED ASSETS|||Fixtures,||
|||Long||fittings &||
|||leasehold|equipment||Total|
|||f||f|f|
||COST:|||||
||AtLJanuary 2020|653,248||27,920|681,168|
||Additions|3,758||10,097|13,Bss|
||Disposals|||||
||At31 December 2020|657,006||
38,017|69s,023|
||DEPRECIATION:|||||
||At1January2020|50,658||15,910|66,568|
||Chargeforthe year|77,433||7,603|25,036|
||Eliminated ondisposals|||||
||At31 December2O2O|68,091||23,513|91,,604|
||NET BOOK VALUE:|||||
||At31 December2O2O|588,915|____14,504_||_601319_|
||At3lDecember201-9|602,590|_t2,1to_||614,600|
|10.|DEBTORS|||||
|||||2020|2019|
||||||asrestated|
|||||f|f|
||Trade debtors||||1,083|
||Prepayments and accrued income|||3,293|2,575|
||||__3,293_||3.q58|
|11.|CREDITORS:AMOUNTSFALLING DUEW|THtNONE YEAR|||||
|||||2020|20L9|
||||||asrestated|
|||||f|€|
||Other creditors|||3,550|7,850|
||Accrualsand deferred income|||8,570|8,557|
||||_ue_||L6,407|
##
##
##
||Balanceat
0tloLl2020|lncoming
resources|Outgoing
resources|Transfers
Balanceat
3t1L212020|Transfers
Balanceat
3t1L212020|
|---|---|---|---|---|---|
||asrestated|||||
||f|f|f|f|f|
|Unrestricted funds||||||
|Generalfreereserves|26,908|43,748|(4r.,s09)|1,850|30,997|
|Unrestricted fixedassets|158,811|3,965|(12,183)|9,890|160,483|
||185,719|47,713|(s3,692)|11,,740|
191,,480|
|Restricted funds:fixedassets||||||
|ConversionofSt.John's Church|455,789||(12,8s3)||442,936|
|Pathway lighting|1,850|||(1,8s0)||
|GeorgeHerbert roomfurniture||9,890||(e,8e0)||
||457,639|9,890|(12,8s3)|
{1.1.,740)442,s36||
|Totalfunds|____-83,3s8_|____IZ,69l|(66,s4s)||634,41.6|
|Comparativebalancesforthe year|ended31Decem|ber2019(includin|gprioryeor ad|justment)|||
|---|---|---|---|---|---|---|
||Balanceat
0Llotlzo,9|lncoming
resources|Outgoing
resources|Transfers|Balanceat
3LlL2l2,te||
||f|€|f|t||f|
|Unrestrictedfunds|||||||
|Generalfreereserves|35,822|42,293|(s1,207)|||26,908|
|U nrestricted fixedassets|102,000|12,247|(e,7821|s4,352||158,811|
|(including prior yeor odjustment)|||||||
||131,822|54,534|(60,989)|54,352||185,719|
|Restricted funds:fixedassets|||||||
|ConversionofSt.John's Church|522,994||(12,8s3)|(s4,352)||4ss,789|
|(including prior year odjustment)|||||||
|Pathway lighting||1,850||||1,850|
||\))qq4|1,850|12,8531|(54,352)||457,639|
|Total funds|____!60319_|____ff;91_|(73,842)|||643,358|
##
##
##
##
##
##
##
##
##
##
##
##
##
||Fixed|Net Current|Long-term||
|---|---|---|---|---|
||Assets|Assets|Liabilities|Total|
||E|€|E|f|
|Unrestricted funds:general|160,483|30,997||191,480|
|Restricted funds|442,936|||442,936|
|TotaI|603,419|30,997||634,4L6|
||Fixed|Net Current|Long-term||
|---|---|---|---|---|
||Assets|Assets|Liabilities|Total|
||f|€|f|f|
|Unrestricted funds:general|1s8,811|26,908||t85,7L9|
|Restrictedfunds|455,789|1,850||457,639|
|Total|614,600|___uljg_||643,358|
##
##
##
##
|2020|2019|
|---|---|
|f|f.|
|2020|20L9|
|t|f|
##
##
##
##
##
||||||TotaI|
|---|---|---|---|---|---|
|||Unrestricted|Restricted||2019|
||Note|f|f||f|
|INCOME FROM:||||||
|Charitableactivities||||||
|Fundraisingactivities||50,376|||50,316|
|Donations andlegacies|2|||||
|Donations and grants||4,1,37|1,850||5,981|
|lnvestments|3|21|||21|
|Other||||||
|TOTAL INCOME||54,534|1,850||56,384|
|EXPENDITUREON:||||||
|Raisingfunds||||||
|Charitableactivities||60,989|1,2,853||13,842|
|TOTALEXPENDITURE|8|60,989|12,853||73,842|
|NET EXPENDITURE||(6,4ss)|(11,003)||(11,4s8)|
|Transfers between funds||||||
|NETMOVEMENT INFUNDS||(5,455)|(11,003)||(!7,4s8)|
|RECONCILIATIONOF FUNDS:||||||
|Total funds broughtforward||||||
|at1January2019||131,822|522,994||660,816|
|TOTALFUNDS CARRIEDFORWARD||||||
|at 31 December2019||t37,367|511,991|____913,1i!_||
##
##
||2020|20L9|
|---|---|---|
||f
f|f
f|
|lncome:|||
|Donations|Lt,679|4,737|
|Grants|4,940|1,850|
|Grants-JobRetentionScheme|6,093||
|Grants-Covid-19BusinessSupport|10,000||
|TotalDonations&Grants|32,652|s,981|
|Booking fees|5,510|18,297|
|CommunityEvents|3,388|9,617|
|School fees|13,000|13,000|
|Weddingfees||8,800|
|Miscellaneous|3,040|662|
|TotalFundRaisingActivities|24,938|50,376|
|Otherincome:|||
|Deposit accountinterest|13|21|
||57,603|56,384|
|Expenditure:|||
|Accou ntancy|1,249|666|
|Accountancy-lndependentexaminer's fee|L,O20|960|
|Advertising|643|1",969|
|BemertonLiveprofessionals|576|2,550|
|Cleaning|L,934|4,895|
|Contract staffcosts||1,055|
|COVID-19complianceexpenses|529||
|Equipment repairs and renewals|4,625|2,057|
|Event costs||708|
|Generalexpenses|87||
|Insurance|4,454|4,988|
|Licencesand subscriptions|70|2,096|
|Lightand heat|3,700|4,688|
|Officeexpenses|s60|!,281,|
|Pension||387|
|Rates andwater|474|485|
|Stafftraining||59|
|Telephone andinternet|883|8s4|
|Wages|20,465|20,964|
|Waste management|240|544|
||41,509|51,206|
||16,094|5,118|
|Depreciation:|||
|Long Ieasehold|t7,433|11)A)|
|Fixture,fittingsandequipment|7,603|s,394|
||25,036|22,636|
|NET DEFICIT|_____Gp42L|____w,4s3I|