REGISTERED COMPANY NUMBER: 07736018 (England and Wales) REGISTERED CHARITY NUMBER: 1143416
Report of the Trustees and Financial Statements for the Year Ended 31 August 2022 for Golden Grove Trust
Golden Grove Trust
Contents of the Financial Statements for the Year Ended 31 August 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Cash Flow Statement | 8 |
| Notes to the Cash Flow Statement | 9 |
| Notes to the Financial Statements | 10 to 18 |
Golden Grove Trust
Report of the Trustees for the Year Ended 31 August 2022
The Trustees, who are also Directors of Golden Grove Trust for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the Trust are to acquire, restore and preserve for the public benefit the historical buildings known as Golden Grove, Carmarthen together with its historical gardens and arboretum and surrounding gardens and parkland. The Trust will promote art for the benefit of the public by the establishment and maintenance of an art gallery and a sculpture park at Golden Grove and will also promote the restoration and maintenance of gardens which will be open to the public at Golden Grove. The Trust also aims to advance the education of the public in arts and horticulture.
Public benefit
The Trustees confirm that they have complied with their duty in section 17 (5) of the 2011 Charities Act with regard to the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives in planning for future activities.
Volunteers
The Charity employs a small number of operational and administrative staff. Otherwise, the Chairman and all members of the Board of Trustees are volunteers, as are others who assist the Charity from time to time.
STRATEGIC REPORT Achievement and performance
Charitable activities
Still not a truly representative year of what could be done at Golden Grove. The cafe was not quite as busy as last year when people could not go abroad, however, party bookings have begun to trickle in and regulars are passionately loyal.
A woodburning stove was installed in the cafe during the last lockdown, which made the cafe more attractive over the Winter.
Friends of Golden Grove numbers continue to grow. The lockdown months were discounted on all memberships so that revenue is still not truly representative.
The free coffee in return for the parking ticket was abolished in May, many of the visitors supported this strongly, also Parking Eye reduced the percentage that they take from the parking machines.
A Clock Fund donation box was put in the cafe and has collected several hundred pounds so far.
East Lodge was placed on the market on 4 May 2022 but no offers had been formalised by the year end.
Page 1
Golden Grove Trust
Report of the Trustees - continued for the Year Ended 31 August 2022
STRATEGIC REPORT
Financial review (continued)
Reserves policy
The Trustees have yet to formulate a reserves policy, which will be dependent on the results of fund-raising for the essential renovation works that have been commenced. The Charity does not currently have any free reserves.
STRUCTURE, GOVERNANCE, MANAGEMENT
Governing document
The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Charity is operated in accordance with its Memorandum and Articles of Association dated 10 August 2011. It is a registered Charity with the Charity Commission. The Board of Trustees has ultimate responsibility for the management and financial matters of Golden Grove Trust.
Recruitment and appointment of new Trustees
As set out in the Articles of Association, the number of Trustees shall be not less than two and not more than seven individuals, all of whom shall be members. Apart from the first Trustees, new Trustees shall be appointed or reappointed by resolution of the Trustees for a term of office not exceeding four years. In selecting individuals for appointment as new Trustees the Trustees shall have regard to the skills, knowledge and experience needed for the effective administration of the Charity.
Organisational structure
Frances Jones-Davies is employed by the Trust in an administrative capacity, and to oversee the management of café and staff. Wendy Bedford, retired Chartered Accountant, self-employed, oversees the keeping of the accounts. Both answer directly to the Trustees and are required to give an overview of the project, works and financial position at every Board Meeting.
Induction and training of new Trustees
New Trustees are directed towards guidance issued by The Charity Commission.
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
Page 2
Golden Grove Trust
Report of the Trustees - continued for the Year Ended 31 August 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07736018 (England and Wales)
Registered Charity number
1143416
Registered office
Gelli Aur Country Park Golden Grove Carmarthenshire SA32 8LR
Trustees during the year
R C Salmon D N Salmon E O E Jones-Davies (resigned 30 November 2021)
Chairman
R C Salmon
Bankers
Barclays Bank PLC Cardiff Queens Street Leicester England LE87 2BB
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Golden Grove Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
Page 3
Golden Grove Trust
Report of the Trustees - continued for the Year Ended 31 August 2022
STATEMENT OF TRUSTEES RESPONSIBILITIES (continued)
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
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there is no relevant audit information of which the charitable company's auditors are unaware; and
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- the trustees 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.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 6[th] July, 2023, and signed on the board's behalf by:
D N Salmon
Page 4
Golden Grove Trust
Statement of Financial Activities for the Year Ended 31 August 2022
| Unrestricted funds INCOME AND ENDOWMENTS FROM Notes £ Donations and legacies 2 1,888 Charitable activities 3 19,155 Other income 4 36,018 Total 57,061 EXPENDITURE ON Charitable activities 5 111,832 NET INCOME/(EXPENDITURE) (54,771) RECONCILIATION OF FUNDS Total funds brought forward (193,262) TOTAL FUNDS CARRIED FORWARD (248,033) |
Restricted funds £ 155 - - 155 1,107 (952) 1,795,071 1,794,119 |
2022 Total funds £ 2,043 19,155 36,018 57,216 112,939 (55,723) 1,601,809 1,546,086 |
2021 Total funds £ 45,375 12,257 33,726 91,358 109,328 (17,970) 1,619,779 1,601,809 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
Golden Grove Trust
| FIXED ASSETS Tangible assets Investment property CURRENT ASSETS Debtors Cash at bank CREDITORS Amounts falling due within one year NET CURRENT ASSETS/(LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year NET ASSETS/(LIABILITIES) FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
Balance Sheet at 31 August 2022 Notes 11 12 13 14 15-16 17-18 |
2022 £ 1,873,441 586,394 2,459,835 18,436 - 18,436 (366,285) (347,849) 2,111,986 (565,900) 1,546,086 (248,033) 1,794,119 1,546,086 |
2021 £ 1,875,258 586,394 2,461,652 20,435 - 20,435 (269,303) (248,868) 2,212,784 (610,975) 1,601,809 (193,262 ) 1,795,071 1,601,809 |
|---|---|---|---|
The notes form part of these financial statements
Page 6
continued...
Golden Grove Trust
Balance Sheet - continued
At 31 August 2022
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022.
The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees on 6[th] July, 2023, and were signed on its behalf by:
D N Salmon
The notes form part of these financial statements
Page 7
Golden Grove Trust
Cash Flow Statement for the Year Ended 31 August 2022
| Cash flows from operating activities: Notes Net cash provided by/(used in) operating activities 1 Cash flows from investing activities: Purchase of tangible fixed assets Sale of tangible fixed assets Improvements to investment property Net cash (used in) investing activities Cash flows from financing activities: New loans in year Loan repayments in year Net cash provided by financing activities Changes in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 |
2022 £ (57,318) (378) - - (378) 58,555 - 58,555 859 (9,989) (9,130) |
2021 £ 967 (925) - - (925) - - - 42 (10,031) (9,989) |
|---|---|---|
The notes form part of these financial statements
Page 8
Golden Grove Trust
Notes to the Cash Flow Statement for the Year Ended 31 August 2022
| 1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW | FROM |
|---|---|---|---|
| OPERATING ACTIVITIES | |||
| 2022 | 2021 | ||
| £ | £ | ||
| Net income/(expenditure) for the reporting period (as per the | |||
| statement of financial activities) | (55,723) | (17,970) | |
| Adjustments for: | |||
| Depreciation charges | 2,195 | 8,251 | |
| Decrease/(increase) in debtors | 1,999 | 5,520 | |
| (Decrease)/increase in creditors | (5,789) | 5,166 | |
| Net cash provided by/(used in) operating activities | (57,318) |
967 | |
| 2. | CASH AND CASH EQUIVALENTS | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Bank balance / (bank overdraft included in bank loans and | |||
| overdrafts falling due withinone year) | (9,130) |
(9,989) |
The notes form part of these financial statements
Page 9
Golden Grove Trust
for the Year Ended 31 August 2022
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2015)' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Support costs include administrative costs incurred directly in support of expenditure on the objects of the charitable company and governance costs which are incurred in compliance with constitutional and statutory requirements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life.
| machinery and equipment | 25% on cost |
|---|---|
| playground equipment | 10% on cost |
| website & Signage | 33% on cost |
The freehold property is stated at acquisition cost together with the cost of renovation and repair work to bring the property into operational use. Valuation by an independent valuer is made every five years. No depreciation has been charged in the period as the property is in the process of renovation and repair.
Works of art are stated at cost. Their value is reviewed annually by the Trustees.
Investment property
Investment properties are carried at fair value determined annually by either a Trustee valuation or by external valuers and derived from the current market rents and investment property yields for comparable real estate adjusted, if necessary, for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are taken to the revaluation reserve.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
Page 10
Golden Grove Trust
Notes to the Financial Statements - continued for the Year Ended 31 August 2022
1. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
3.
| Donations Grants Grants received, included in the above, are as follows: Covid19 grants: Welsh Government Cultural Recovery Grant Carmarthen County Council Grants Government Job Retention Scheme INCOME FROM CHARITABLE ACTIVITIES Car parking income Arboretum admissions Friends of Golden Grove Film production income Event income Miscellaneous income |
2022 £ 2,043 - 2,043 2022 £ - - - - 2022 £ 6,006 4,317 3,665 167 2,241 2,759 19,155 |
2021 £ 1,520 43,855 |
||
|---|---|---|---|---|
| 45,375 | ||||
| 2021 £ 20,000 13,000 10,855 |
||||
| 43,855 | ||||
| 2021 £ 3,135 2,369 2,591 2,500 1,107 555 12,257 |
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Golden Grove Trust
Notes to the Financial Statements - continued
for the Year Ended 31 August 2022
4. OTHER INCOME
| 2022 £ Rent receivable (Café) 10,000 Holiday lettings (East and West Lodge) 25,388 Holiday lettings (Mansion) 630 36,018 5. CHARITABLE ACTIVITIES COSTS Direct costs Support costs (See note 6) (See note 7) £ £ Charitable activities 91,022 21,917 6. DIRECT COSTS OF CHARITABLE ACTIVITIES 2022 £ Operational salaries 19,812 Legal & professional fees 4,180 Insurance 4,600 Electricity 11,294 Parks maintenance 484 Building repairs & maintenance 11,061 Bank loan interest 34,083 Bank and other interest 2,281 Bank and credit card charges 725 Depreciation 2,195 Event costs 307 91,022 7. SUPPORT COSTS 2022 £ Administration and information technology 21,904 Governance costs 13 21,917 |
2021 £ 10,000 23,174 552 33,726 |
|---|---|
| Totals £ 112,939 |
|
| 2021 £ 19,383 3,914 4,608 3,090 629 9,741 29,435 372 752 8,251 3,200 |
|
| 83,375 | |
| 2021 £ 25,940 13 |
|
| 25,953 |
Page 12
Golden Grove Trust
Notes to the Financial Statements - continued
for the Year Ended 31 August 2022
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 2,195 | 8,251 |
9. TRUSTEES' REMUNERATION AND BENEFITS
None of the Trustees received any monetary remuneration for the year ended 31 August 2022 (2021 £nil). Despite the dilapidation of Golden Grove mansion, when in Wales Mr Richard Salmon makes use of three rooms as domestic accommodation. This saves the cost of employing a caretaker to protect the premises overnight.
Trustees' expenses
None of the Trustees claimed any expenses in the year ended 31 August 2022 (2021 nil).
10. STAFF COSTS
| Wages and salaries National insurance Other pension costs |
2022 £ 38,417 - 778 39,195 |
2021 £ 41,750 - 878 |
|---|---|---|
| 42,628 |
The average monthly number of employees during the year was as follows:
| 2022 | 2021 |
|---|---|
| 2 | 2 |
No employees received emoluments in excess of £60,000.
11. TANGIBLE FIXED ASSETS
The freehold property (mansion and parkland) was valued, as loan security for the bank, by an independent valuer on 12 August 2019 at £942,500.
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Golden Grove Trust
Notes to the Financial Statements - continued for the Year Ended 31 August 2022
11. TANGIBLE FIXED ASSETS - continued
| machinery freehold and property equipment COST £ £ At 1 September 2021 1,848,335 43,983 Additions - 378 Disposals - - At 31 August 2022 1,848,335 44,361 DEPRECIATION At 1 September 2021 - 42,660 Charge for year - 702 Eliminated on disposals - - At 31 August 2022 - 43,362 NET BOOK VALUE At 31 August 2022 1,848,335 999 At 31 August 2021 1,848,335 1,323 website and works of art signage COST £ £ At 1 September 2021 16,639 11,919 Additions - - Disposals - - At 31 August 2022 16,639 11,919 DEPRECIATION At 1 September 2021 - 11,917 Charge for year - - Eliminated on disposals - - At 31 August 2022 - 11,917 NET BOOK VALUE At 31 August 2022 16,639 2 At 31 August 2021 16,639 2 |
playground equipment £ 14,931 - - 14,931 5,972 1,493 - 7,465 7,466 8,959 Total £ 1,935,807 378 - 1,936,185 60,549 2,195 - 62,744 1,873,441 1,875,258 |
|---|---|
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Golden Grove Trust
Notes to the Financial Statements - continued for the Year Ended 31 August 2022
12. INVESTMENT PROPERTY
NET BOOK VALUE At 1 September 2021 At 31 August 2022 |
West Lodge £ 300,670 300,670 |
East Lodge £ £ 285,722 586,392 285,722 586,392 |
|---|---|---|
The properties were valued, as loan security, by an independent valuer on 12 August 2019 as follows:
| West Lodge £ 265,000 (pre 2020 renovations) East Lodge £ 285,000 2022 £ Investment in subsidiary company:2 shares at £1 2 __ 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Amount owed by subsidiary company 17,773 Other debtors & prepayments 663 18,436 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2021 £ 2 ___ 2021 £ 17,812 2,623 |
|---|---|
| 20,435 | |
| Trade creditors Other creditors and accruals Social security and other taxes Bank interest (see note 16) Bank loans and overdrafts (see note 16) Trustee’s loan account |
2022 £ 37,033 11,803 12,127 - 241,260 64,062 366,285 |
2021 £ 28,013 9,589 4,083 36,446 138,489 52,683 |
|---|---|---|
| 269,303 |
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Golden Grove Trust
Notes to the Financial Statements - continued
for the Year Ended 31 August 2022
15. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Bank loan (see note | 16) | 565,900 | 610,975 |
The Barclays Bank loan, secured on the freehold properties of Golden Grove Trust stands at £788,030 with no capital having been repaid in the year. It is repayable in monthly instalments over the next 13 years.
16. LOANS
An analysis of the maturity of loans is given below:
| Amounts falling due within one year: Bank loan (2022 including capitalised unpaid interest £58,555) Welsh Government Economic Resilience loan Bank overdraft Amounts falling due between two and five years: Bank loan Amounts falling due between six and thirteen years: Bank loan |
2022 £ 222,130 10,000 9,130 241,260 198,400 367,500 |
2021 £ 118500 10000 9,989 |
|---|---|---|
| 138,489 | ||
| 191,000 | ||
| 419,475 |
The Welsh Government Economic Resilience loan was advanced by the Development Bank of Wales with a maximum term of 2 years. The first year is interest-free, then interest of 2 per cent is payable.
.
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted funds £ Fixed assets 376,044 Investments 361,394 Net current liabilities (419,571) Long term liabilities (565,900) (248,033) |
Restricted funds £ 1,497,397 225,000 71,722 - 1,794,119 |
2022 Total funds £ 1,873,441 586,394 (347,849) (565,900) 1,546,086 |
2021 Total funds £ 1,875,258 586,394 (248,868) (610,975) |
|---|---|---|---|
| 1,601,809 |
Page 16
Golden Grove Trust
Notes to the Financial Statements - continued for the Year Ended 31 August 2022
| 18. | MOVEMENT IN FUNDS | Net | |||
|---|---|---|---|---|---|
| movement in | |||||
| At 1/9/21 | funds | At 31/8/22 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | (193,262) | (54,771) | (248,033) |
||
| Restricted funds | |||||
| Grants and donations | 363,349 | (952 ) | 362,397 |
||
| Getty Foundation | 71,722 | - | 71,722 | ||
| Trustee Funding | 1,360,000 | - | 1,360,000 | ||
| 1,795,071 | (952) | 1,794,119 | |||
| TOTAL FUNDS | 1,601,809 | (55,723) | 1,546,086 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources |
Movement in | |||
| resources | expended |
funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 57,061 | (111,832) | (54,771) |
||
| Restricted funds | |||||
| Welsh Government Grants | - | (998) | (998) | ||
| Donations | 155 | (109) | 46 | ||
| 155 | (1,107) | (952) |
|||
| TOTAL FUNDS | 57,216 | (112,939) | (55,723) |
Welsh Government Grants - A restricted fund whereby funds are restricted for the use of restoration of the Country Park, gardens and grounds.
Getty Foundation - A restricted fund whereby funds are restricted for the use of the restoration of the North Terrace.
Trustee Funding - A restricted fund whereby funds are restricted for the use of the purchase of Golden Grove mansion and West Lodge.
Page 17
Golden Grove Trust
Notes to the Financial Statements - continued for the Year Ended 31 August 2022
19. CONTINGENT LIABILITIES
There is a contingent liability of up to £100,000 arising from a VAT compliance inspection by H M Revenue and Customs. In January 2023, at a pre-tribunal hearing, the Trust was refused access to tribunal on the grounds of late appeal. The ongoing VAT discussions with HMRC are being dealt with by Crowe Clarke Whitehill LLP.
20. RELATED PARTY DISCLOSURES
There were no related party transactions other than the Trustee's loan account transactions and those disclosed as Trustees' remuneration and benefits.
21. ULTIMATE CONTROLLING PARTY
The Charity is controlled by the Trustees who are all directors of the company.
22. MEMBERS LIABILITY
The liability of members is limited to £1, being the amount that each member undertakes to contribute to the assets of the Charity in the event of it being wound up.
23. POST BALANCE SHEET EVENTS
The sale of East Lodge, one of the Trust’s investment properties, was due to be completed by the end of May 2023, for £385,000. However, Barclays Bank had imposed a deadline of 31 December 2022 to reduce the bank debt, and therefore appointed their recovery team in January 2023 to recover the entire loan, now in excess of £800,000.
The park, arboretum and café were closed from 1 March 2023 because the Trust was unable to pay for public liability insurance, and all employees of the Trust and its subsidiary company had by then resigned.
In April 2023 the Chair of Trustees was disqualified from holding office. Following this, the Charity Commission has appointed a case officer.
Page 18