Weymouth Civic Society (A Charitable Company Limited by Guarantee) Annual Report and Financial Statements
For the Year Ended 30 September 2020
Company number: 08137463 Charity Registered in England and Wales Number: 1148603
Weymouth Civic Society Contents For the Year Ended 30 September 2020
| Page | |
|---|---|
| Reference and administrative details | 1 |
| Trustees’ report | 2 – 11 |
| Independent examiners report | 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Notes to the accounts | 15 – 25 |
Weymouth Civic Society Reference and Administrative Details For the Year Ended 30 September 2020
| Trustees/ Directors | P Crump |
|---|---|
| G Dewey | |
| J Farquharson | |
| M Foster | |
| L Hardy | |
| Dr K Holdaway (Chair) | |
| G Mabb | |
| R Martin | |
| C Moyle | |
| G Perry | |
| J Turner | |
| Registered Office | Tudor House |
| 3 Trinity Street | |
| Weymouth | |
| Dorset | |
| DT4 8TW | |
| Charity Number | 1148603 |
| Company Number | 08137463 |
| Independent Examiner | Michelle Ferris FCA |
| Albert Goodman LLP | |
| Leanne House | |
| 6 Avon Close | |
| Weymouth | |
| Dorset | |
| DT4 9UX | |
| Bankers | Barclays Bank Plc |
| 2 St Mary Street | |
| Weymouth | |
| Dorset |
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Report of the Trustees for the year ended 30 September 2020
The Trustees present their annual report and financial statements of the Charity for the year ended 30 September 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Charities Act 2011 and the Statement of Recommended Practice. Accounting and Reporting by Charities (SORP FRS 102- implemented 1 January 2019), and are in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 The report covers activities for the period up to December 2020, although the finances only cover the financial year ending on 30 September 2020.
Structure, governance and management
Weymouth Civic Society was incorporated on 10 July 2012 and took over the functions of the original Weymouth Civic Society on 1 October 2012.
The Society is constituted as a company limited by guarantee, and is governed by Articles of Association, and rulings of the Charity Commission, for the public benefit.
The Charity’s objects, as set out in its governing documents are:
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a) To stimulate public interest in the area.
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b) To promote high standards of planning and architecture in the area.
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c) To secure the preservation, protection, development and improvement of features of historic, natural or environmental interest in the area.
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d) To acquire buildings of historic interest in the area with a view to their maintenance and long term preservation and to open such buildings to the public with a view to increasing their appreciation and understanding of the local heritage; and
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e) To undertake any relevant activities to further these objectives insofar as they shall be charitable. The Society's objects are specifically restricted as relating to the area of Weymouth and Portland and its surroundings
For the purpose of these accounts the Directors and Trustees are in fact one and the same. Where the word Trustee appears, the term Director is also implicitly inferred and vice versa. Directors who have served during the year and since the year end are as noted below:
| Dr Mary Bennett | Chair | (resigned 9 March 2020) |
|---|---|---|
| Dr Keith Holdaway | Chair (from March 2020) (previously Vice- Chair) | |
| Graham Perry | Vice Chair (from March 2020) | (appointed 9 March 2020) |
| Maxine Foster | Company Secretary | |
| Chris Moyle | Treasurer | |
| James Farquharson | Chair, Nothe Fort Management Committee | (appointed 4 December 2019) |
| Brian Martin | Chair, Nothe Fort Sub-Committee | (resigned 4 December 2019) |
| Pauline Crump | Chair, Planning and Environment Committee | |
| Dorothy Hyman | Custodian, Tudor House | (resigned 6 December 2019) |
| Laura Hardy | Custodian, Tudor House | (appointed 4 December 2019) |
| Graham Dewey | (appointed 9 March 2020) | |
| Ron Martin | Membership Secretary | |
| Gerald Mabb | ||
| Jonathan Turner |
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Investment powers
The Articles of Association provide the authority:
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To operate bank and other cash and deposit accounts and to set aside income as a reserve against future expenditure.
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To deposit or invest funds.
WCS does not currently invest any of its funds and all of our cash is held in bank accounts with a high street bank.
Chairman’s Summary
In this strangest of years, when so much has been curtailed, it is wonderful to look back on the Herculean work of the staff and volunteers in the Society.
First, I’d like to thank the outgoing Chair, Dr. Mary Bennett for all her efforts both as Chair and as a hard working volunteer. All of us on the Board know how she stepped into the breach, despite her many other commitments, to ensure the future of the Society.
In this annual report you will hear about how everyone responded to the news of closedown as an opportunity to review our work, especially on our collections in Tudor House and Nothe Fort; to make them safer and more secure. Our expertise in Planning was recognised when our response to Government proposals on changes to planning laws was cited as an example of best practice by Civic Voice.
We took a long hard look at what we should do with the resources we have available and what changes we want to see in the future. Then, when the opportunity arose, the Fort was opened in Covid secure ways to happy crowds in wonderful weather in an atmosphere of cooperation and a determination to get the job done. Adversity brought out the very best in us and the memory of our response will live with me forever. I’m not a sentimental man, but as I write these words, I feel my heart fill with pride and my eyes fill with tears looking back on the efforts and above all, the spirit, of so many.
Civic pride and commitment to one’s fellows is as strong as ever it was. Our job in the Society is to harness that pride and direct it towards the problems we face in the town. To this end we are building on our consultation meeting back in November 2019 to develop our new Five-year Plan which will be sent to all members and interested parties for comment in the summer for finalising in the Autumn. Such documents in themselves are of limited value, but the process of assembling one makes us ask important questions about our purposes and how best to achieve them. Our answers tell us what we need to do and when.
One of the actions we highlighted is to grow our membership. To that end I ask each one of you to tell your friends about how we turned difficulties into success, how the Society seeks to defend the best of our town whilst promoting growth and economic development and inviting them to be part of the effort with us.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Achievements and performance
Planning and Environment
The Planning and Environment Committee has continued to examine all significant planning applications despite the difficulties created by the COVID-19 pandemic which has meant that the committee’s meetings have been carried out on Zoom. A series of planning proposals which have the potential to make a long term impact on the area are currently expected, and some have reached the stage of detailed applications. The Committee will continue to try to balance the protection of the built and natural environments, with the need for developments which may help to provide much needed jobs or housing.
At the national level, the Government’s Planning Document and White Paper were both published in the summer. We produced a critical view of the White Paper based largely on Brenda Pickett’s original assessment. Civic Voice, the national arm of the Civic Society movement, identified our response as one of six as exemplars for other Societies to help them produce their own responses.
We have continued to encourage the care and repair of some of our local listed buildings, several of which have been identified as ‘at risk’ by English Heritage. As an example, we have been in correspondence with the owner of the Old Rooms in Trinity Street which was deteriorating badly. Some repairs have been carried out but much remains to be done.
Our award ceremony has been postponed until the summer of 2021. This is partly as a result of the Pandemic, but we were already considering this change to explore the possibility of expanding the ceremony to provide more of a showcase for the best developments in the area and for the work of the Society.
Membership Activities
Membership numbers have changed little in the last year with 136 members compared with 140.
We held a successful Strategy Day at Pilgrim House in November 2019, asking members and local interested parties to consider the future direction of the Society. Although the number of members attending was slightly disappointing, the level of engagement was excellent and it was gratifying to find that the attendees were keen for us to increase our areas of involvement. We now have to start delivering against our action plan. The Board is concerned that, although the Society makes a significant contribution to the Weymouth and Portland area through its activities running the Fort and Tudor House and monitoring the condition of the local built environment through our Planning Committee, we need to attract more individuals, particularly younger ones, to join the Society.
In February, we were fortunate to be able to welcome Dr Steve Etches to talk about his passion for Kimmeridge fossils and the incredible Etches Collection at a members’ meeting shortly before such activities became impossible. Arrangements were begun to organise a members’ visit to the collection at Kimmeridge in the summer but this was an early COVID victim. We hope to organise a date to make the visit when it is safe to for us to meet together again
COVID-19 lockdown in March brought members’ meetings and most of our normal activities to an end. We managed to hold the AGM just days before lockdown would have made it impossible. Ron Martin took over as Membership Secretary from Pauline Crump shortly afterwards, but, in the circumstances, the handover only really became effective at the start of the new financial year on 1[st] October 2020.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
The Board continued to ‘meet’ via Zoom throughout the lockdowns and has been examining ways of improving members’ experience of the Society. Plans are underway to update the technology of the website to make it easier to update, and this should help to keep members better informed. In the meantime, Pauline will continue to send round information about Society activities. We are planning to contact members to discover their views on how to improve participation and contact with the Society during 2021.
We have also participated in some new initiatives, working with other local organisations. A group of local museums and heritage sites has collaborated to produce a joint website which has an aerial film of the town highlighting sites and details about them. This is accompanied by a leaflet with a map, pictures and brief details of the sites. It also includes a QR code to take you to the website.
Dinah Ellis continues as Editor of the Newsletter, and plans to improve distribution are being considered. She is always keen to hear from anybody with news to include in it.
We have been actively reviewing our governance arrangements across the charity. We are also improving the induction process for new Board and Committee members.
Nothe Fort Museum of Coastal Defence
June 2020 marked the 40th anniversary of Weymouth Civic Society running Nothe Fort as a museum and heritage attraction under a lease agreement with the local authority (now Dorset Council).
Nothe Fort’s maintenance staff, aided by a large and enthusiastic team of volunteers, continued to maintain the building in good order, despite the challenges of a very wet winter followed by the COVID-19 lockdown. Public access was improved in three areas of the Fort:
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The Parade Ground, which previously doubled as a car park for staff and volunteers, was cleared of cars allowing us to make full use of it for visitors and as an arena for cultural and commercial events. We are grateful to Dorset Council who provided free parking in Nothe Gardens car park allowing us to make this improvement.
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The North Terrace was re-opened providing a new space for public enjoyment and new artworks in the form of stone benches depicting Weymouth’s history. The benches were unveiled by Paul Atterbury (of Antiques Roadshow fame) on 14 July in a ceremony also attended by the Lord Lieutenant of Dorset, the Mayors of Weymouth and Portland and other local dignitaries.
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The roof terrace of the Caponier was opened up with access from the Gun Deck.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
The Museum Collection
Our curator Sophie Hinde and the team of curatorial volunteers have:
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Completed an inventory of the collection and started to analyse the anomalies and discrepancies.
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Undertaken a range of collections care projects, including assessment of the collection of c.500 uniforms and storage of 98 of these in costume covers; review of gas masks and disposal of asbestos from the masks;
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Commissioned specialist reports on the rampart guns, and improvements to lighting, storage, environmental control and emergency planning.
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Undertaken research on Nothe Fort, especially on the changing uses of parts of the Fort and on the nuclear bunker.
The Impact of COVID-19 restrictions
Nothe Fort was open to visitors as normal during the last winter season until 23 March when the Government instituted the national COVID-19 lock-down and the Fort remained closed until 3rd July 2020.
Before re-opening to the public we launched a Crowdfunding appeal to cover some of the COVIDspecific costs of re-opening. We raised over £10,000 within three weeks from 214 supporters and matched funding from the Dorset Local Enterprise Partnership. By the time that we opened staff and volunteers had turned Nothe Fort into a COVID-secure environment and made several improvements for visitors:
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hand-sanitiser machines, new reception desks with Perspex screens, one-way routes and visitor guidance signs had been installed;
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The Gun deck layout had been improved;
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An additional cleaning regime had been put in place during opening hours.
Visitor numbers were regulated at the entrance to support social distancing. This allowed walk-up visitors and those without smartphones or internet access to visit without restriction. Overall we generated slightly under 60% of last year’s visitor income, despite being closed for 3 months. This compared very favourably with other local museums, typically reporting around 20% of normal visitor numbers. By September and October visitor numbers were actually higher than the same month in the previous year, and Nothe Fort was awarded TripAdvisor’s Traveller’s Choice 2020.
In August a Heritage Emergency Fund grant of £79,300 was received from the National Lottery Heritage Fund for additional outdoor interpretation and the development of a new accessible toilet, a volunteers’ room and temporary exhibitions space. It also contributed towards some of our additional cleaning and front of house staff costs, and supported a freelance education officer to work on our Schools’ programme.
Work has now begun on re-developing the storyline for Nothe Fort’s displays and activities to provide visitors with a more engaging and coherent interpretation of our history.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Events
Weymouth’s traditional summer pantomime was held on the Nothe Fort Parade Ground in August, with careful placing of families to comply with social distancing rules. The Pirates of the Pavilion show, which was a joint venture between Nothe Fort, Weymouth Pavilion and Made to Measure productions, was one of the first open air theatrical performances after lock-down ended and was featured in the Times and the Telegraph.
Made to Measure Productions were also at Nothe Fort with Survival Zone in October 2020 as part of our Halloween events, when we were unable to run the ‘Nothe of the Living Dead’ event. Weymouth Town Council held a VE/VJ Day commemoration service at Nothe Fort on 8 August, and a visiting theatre company performed the Three Musketeers on 27 August.
An exhibition of photographs of ‘Weymouth VE Day in Lockdown’ was held by community photographers, Dorset Bays, and the ever-popular Matchstick Fleet was displayed for a week.
Ten Weymouth and Portland museums and heritage organisations came together during September to run a ‘Heritage Roadshow’ with free entry. 500 tickets were snapped up within a week and several organisations were able to reconnect with the public.
The economic impact of Nothe Fort and its events and activities was assessed[1] for the first time, and showed that Nothe Fort had a gross economic impact (tourism spend) to the local economy in excess of £1.1 million.
Education
Our Schools’ programme was impacted by the COVID-restrictions and several school visits had to be postponed or cancelled. However, we still managed to deliver an educational programme based round Second World War activities, and 1,464 school students benefited from educational activities at Nothe Fort. These children came from 51 different schools, 18 of which are in the Dorset County Council area.
The NLHF grant funded the temporary appointment of a freelance education officer to adapt these activities to operate under COVID-19 restrictions, and to develop new curriculum-linked activities. Blended learning resources are being developed which will be suitable for use in schools, online or at Nothe Fort.
Staff and volunteers
We are immensely grateful to the team of staff and volunteers who ensured that Nothe Fort could open to the public, looked after the building and collections, gave children a real educational opportunity, and provided a wide range of events during this pandemic year. We calculated that volunteers gave 2,541 hours’ work to Nothe Fort in August alone; their year-round commitment represents a huge contribution to the organisation.
1 using the Association of Independent Museums’ Economic Value of the Independent Museum Sector Toolkit 2019 and the demographic data captured in Gift Aid and annual pass records
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Staff changes this year included the appointment of two General Managers working in a job-share partnership. Kate Hebditch and Mary-Anne Edwards began work on 23rd March 2020 (the first day of the lock-down!). Max Robinson also joined in March as Visitor Experience Manager, and several temporary staff were employed on short-term contracts to provide the additional front-of-house and cleaning cover needed to operate in a COVID-secure environment.
A significant proportion of the staff agreed to be furloughed while Nothe Fort was closed to the public with the remaining staff working remotely wherever possible. We were able to make up their pay to 100% of their basic whist they were furloughed, but we are grateful for their flexibility and understanding both during that period and when they returned (performing essential tasks outside their normal job roles).
Commercial Activities
Nothe Fort’s commercial activities, primarily the shop and non-educational events, are provided by a separate legal entity (Nothe Fort Trading Company, set up in 2017) which donates all of its profits back to Nothe Fort. The shop was closed until July with the rest of the Fort but sales held up well once it re-opened. Only one of the weddings booked for 2020 was able to go ahead but all of the other weddings have transferred their bookings to 2021 and additional bookings have been taken. No rent was charged to NFTC for the shop space during the lockdown and NFTC did not make its normal contribution towards staff costs. This, together with the partial re-instatement of a loan from Nothe Fort, allowed it to maintain a healthy bank balance so that it can procure stock for next year during the off-season.
The Fort View Café is continuing to operate very successfully under a franchise contract with a modified menu to allow the café to deliver food in a COVID-secure manner. It continues to attract a good number of non-Fort patrons. Nothe Fort did not request its annual fixed fee for the Café this year to support the Cafe during the three months when it was closed, but continued to receive its 5% share of Café’s turnover.
Nothe Fort Artillery Volunteers
Nothe Fort Artillery volunteers performed displays at the Fort on the second and fourth Sunday of the month from the end of July to October, but COVID-19 restrictions and the shutdown of cruising prevented their appearances at events elsewhere in the county and at Portland Port this year.
Tudor House Museum
The 2019-20 financial year started well with a successful Christmas opening during the Weymouth South Harbour Christmas fair weekend with over 500 visitors and a healthy level of donations and sales.
After being closed for the winter, Tudor House opened on the first Sunday of the month in March 2020, and attracted a good number of visitors for the time of year. Unfortunately, the combination of COVID-19 restrictions, the constrained structure of the building, our guided tour model and the age and vulnerability of many of the volunteers prevented any further openings during the rest of the year. We are looking forward to being able to re-open in 2021.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Work on the cataloguing and curation of the collection has been carried out remotely as much as possible while the museum was shut. This work benefitted from having an experienced curator (Laura Gardner) on the team of volunteers. It is planned to refresh the displays to improve the coherency of the story of Tudor House, and to enhance this with an increased focus on the people associated with the building through the ages.
Tudor House received a government COVID-19 grant of £10k in May via Dorset Council. This will be used to support improvements as well as helping to preserve the building and the museum’s collection.
Other improvements under consideration include the installation of Wi-Fi (deferred from 2020), a new website and an alarm system to improve the security of the building and its contents.
Staff and Volunteers
Our Museums (Nothe Fort and Tudor House) are only able to operate successfully because our staff team at Nothe Fort and the contribution made by our teams of dedicated volunteers at both sites. Our thanks to them for all that they do. We are always keen to welcome new volunteers to all areas of our activities from visitor experience to graphics and maintenance. We would be delighted to hear from anyone new who would like to join our volunteers.
Financial review
During the year the charity raised income of £356,031 (2019: £450,193), and incurred expenditure of £351,884 (2019: £425,627). This therefore generated a surplus of £4,147 (2019: £24,566), of which £10,669 was unrestricted (2019: £45,875).
The charity's bank and cash balances as at 30 September 2020 stood at £561,100 (2019: £572,585), and total charitable funds at this date amounted to £865,013 (2019: £860,866), of which £345,152 (2019: £351,674) were restricted.
The income included the advance payment of £79,300 from the NLHF but the majority of the expenditure that it is intended to cover will not be incurred until the 2020-21 financial year.
A significant amount of unbudgeted external financial support was received during the 2019-20 financial year:
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£79,300 from NLHF
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£20,000 from Dorset Council in grants for Nothe Fort and Tudor House;
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£5,000 from the Dorset LEP as matching funding for our Crowdfunding exercise to support the re-opening of Nothe Fort in July;
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£12,797.03 from HMRC as payments for furloughed staff
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Business rates relief for Nothe Fort and Tudor House
Risk management
Systems and new procedures are continuously being revised and updated and a Systems Review was undertaken by Albert Goodman in October 2019. Several recommendations for improvements were made, especially to our financial controls and these are underway, initially focussing on bank mandates.
We remain with Aviva as our insurer within a three-year arrangement under which the premium will only change in line with changes to the insurable risk.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
Reserves policy
At the year end the charity had total funds of £865,013 (2019: £860,866), of which £233,805 (2019: £223,928) was free reserves.
Nothe Fort earns the vast majority of its income between May and September each year but the expenditure is relatively evenly split over the year. This means that the first use of these ‘reserves’ is to fund the winter period. Net expenditure for the period from 1 October 2020 to 1 May 2021 is estimated at £220,000 of which £79,300 is associated with the NHLF grant received in 2020.
The reserves would allow the charity to continue to trade for more than 6 months without further income (including the operations of Nothe Fort, which are treated as restricted funds) and is therefore considered a reasonable level of reserves to hold. Our reserves held at the start of 2020 allowed us to survive the COVID pandemic much better than most other comparable organisations.
The lease stipulates that any surplus from the Nothe Fort account must be spent on the Nothe Fort.
A separate sum of money is held to provide for any major repairs found necessary for the Tudor House.
Public benefit
The Trustees consider that the Charity's aims, objectives and activities comply with the Charity Commissions guidance on public benefit. Weymouth Civic Society has continued to promote improvements in the built environment of Weymouth and Portland through its planning activities and through its management of its two museums: Tudor House and Nothe Fort. All decisions taken by the Trustees have taken due regard to the Charity Commission’s public benefit requirements.
Statement of Trustees’ responsibilities
The Trustees (who are also directors of Weymouth Civic Society 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
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Weymouth Civic Society Trustees’ Report For the Year Ended 30 September 2020
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
Small Company
This Report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
This report was approved by the Board of Directors on 10 February 2021 and signed on their behalf by:
Dr K Holdaway Chair and Director
C Moyle Treasurer and Director
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Weymouth Civic Society Independent Examiners Report to the Trustees For the Year Ended 30 September 2020
I report to the charity trustees on my examination of the accounts of Weymouth Civic Society (“the Company”) for the year ended 30 September 2020.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michelle Ferris FCA Albert Goodman LLP Date:………………………..
Leanne House 6 Avon Close Weymouth Dorset DT4 9UX
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Weymouth Civic Society
Statement of Financial Activities (including Income & Expenditure account) For the Year Ended 30 September 2020
----- Start of picture text -----
Unres- Res- Total Unres- Res- Total
tricted tricted 2020 tricted tricted 2019
Notes £ £ £ £ £ £
Income from:
Donations 2 533 28,770 29,303 835 14,746 15,581
Investment income 3 119 608 727 102 491 593
Charitable activities 4 12,985 311,441 324,426 20,092 413,844 433,936
Merchandising income 1,575 - 1,575 83 - 83
Total income 15,212 340,819 356,031 21,112 429,081 450,193
Expenditure
Merchandise costs 196 606 802 96 3,667 3,763
Charitable activities 5 4,347 346,735 351,082 18,204 403,660 421,864
Total expenditure 4,543 347,341 351,884 18,300 407,327 425,627
Net movement in funds/ 10,669 (6,522) 4,147 2,812 21,754 24,566
net income/(expenditure)
Transfers between funds - - - 43,063 (43,063) -
10,669 (6,522) 4,147 45,875 (21,309) 24,566
Reconciliation of funds
Fund balances at 1
October 19 509,192 351,674 860,866 463,317 372,983 836,300
Fund balances at
30 September 20 519,861 345,152 865,013 509,192 351,674 860,866
----- End of picture text -----
The statement of financial activities has been prepared on the basis that all operations are continuing operations. There were no gains or losses arising in the year that are not shown above.
The statement of financial activities incorporates the income and expenditure account.
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Weymouth Civic Society (Company registration number: 08137463) Balance Sheet As at 30 September 2020
----- Start of picture text -----
Total Total
2020 2019
Notes £ £
Fixed assets
Tangible fixed assets 8 286,055 285,263
Investments 9 1 1
286,056 285,264
Current assets
Stock 10 2,067 2,869
Debtors 11 21,958 8,988
Cash at bank and in hand 12 561,100 572,585
585,125 584,442
Liabilities
Creditors falling due
within one year 13 (6,168) (8,840)
Net current assets 578,957 575,602
Net assets 865,013 860,866
The funds of the charity
Restricted income funds 14 345,152 351,674
Unrestricted funds 14 519,861 509,192
865,013 860,866
----- End of picture text -----
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
For the year ending 30 September 2020 the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
Approved by the Board on 10 February 2021 and signed on their behalf by:
Dr K Holdaway C Moyle Chair and Director Treasurer and Director
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
1. Accounting policies
- 1.1 General information and basis of accounting
Weymouth Civic Society is a company limited by guarantee incorporated in the United Kingdom under the Companies Act. Each member of the charity undertakes to contribute a maximum of £1 to the charity’s assets if it should be wound up while they are a member or within one year after they cease to be a member. The address of the registered office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Trustees Report on pages 2-11.
The financial statements have been prepared on the historical cost basis and in accordance with the 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 2019) - (Charites SORP (FRS 102)) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Group accounts
The charity is part of a small group. The charity has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and the Charities Act 2011 and has not prepared group accounts.
1.3 Income
Income from grants and donations is recognised in the year in which they are receivable when there is evidence of entitlement, receipt is probable and the amount can be reliably measured. Where income has not been received for gift aid claims relating to donations received in the year, income is accrued.
Income from government support measures for Covid-19 are recognised under the accruals model resulting in income being recognised on a systematic basis over the period in which the related costs are incurred for which the grant is compensating.
Income from grants and government grants, where ‘capital’ or ‘revenue’, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Where no conditions are attached to grant income they are recognised within grants, donations and legacies and where conditions relating to performance of services are attached, grant income is recognised income from charitable activities within the Statement of Financial Activities.
Merchandising income is recognised on delivery of the goods, with event income being recognised at the date of delivery of the event.
Gifts in kind donated for the museum displays of the charity are included at a deemed value where this can be quantified and are brought to account when received.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.
The charity receives income from its subsidiary under gift aid and it is recognised upon physical receipt.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
1.4 Expenditure
Expenditure is accounted for on the accruals basis. Liabilities are recognised in the accounting period to which they relate.
Merchandise costs comprise the costs of acquiring stock which is sold.
Charitable activity expenditure comprises costs incurred by the charity in delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and costs of an indirect nature necessary to support them. Support costs include finance, administration and governance costs and are allocated to the charitable services equally.
1.5 Fixed assets and depreciation
Freehold property and equipment/display items in respect of the museum are considered to have indefinitely long useful lives and estimated residual values not materially different from the carrying amounts of the assets. Consequently, such assets are not depreciated.
Depreciation of other tangible fixed assets is provided at the following annual rates in order to write off each asset over its estimated useful life:
Leasehold improvements 20% straight line Equipment/displays 20% straight line Office equipment 20% straight line Plant & machinery 20% straight line Fixtures & fittings 20% straight line
During the prior year the depreciation rate on assets was amended from 20% reducing balance to 20% straight line and a corresponding adjustment to bring the depreciation at the year end to the balance that would have been charged had the amended rate been charged since purchase.
1.6 Stock
Stock consists of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value, after making allowances for obsolete and slow moving stock.
1.7 Debtors
Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.
1.8 Cash at bank and in hand
Cash at bank and in hand compromise cash on hand and call deposits that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
1.9 Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
1.10 Defined contribution pension
A defined contribution pension is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as staff pension expense through the profit and loss when they are due.
1.11 Taxation
As a registered charity, the company is not liable to corporation tax or capital gains tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity and is therefore included within the relevant costs in the Statement of Financial Activities.
1.12 Fund accounting
Unrestricted funds are incoming resources for the objects of the charity without further specified purpose and are available as general funds.
Restricted funds are incoming resources to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund together with a fair allocation of management costs.
The charity leases the Nothe Fort from Dorset County Council. The lease provides for a yearly rent of one peppercorn (if demanded) and so to all intents and purposes the charity occupies the premises rent free. In return however the charity covenants to carry out such day to day repairs and programmed routine maintenance of the premises as can be financed from sub-letting parts of the premises, entry fees and other income derived from admission of the public to the premises whilst also having regard to the need to finance the administration, promotion, improvement and presentation of the premises and to finance the museum collection out of the income. The lease further stipulates that the charity must set aside any remaining finances accruing from the yearly income into a fund for the purpose of carrying out any works that may from time to time be required to comply with statutory requirements and for other purposes of the charity in relation to its obligations to repair and maintain the premises.
The lease therefore places a restriction over the income derived from the Nothe Fort. Accordingly, that income is reported as restricted incoming resources in the charity’s statement of financial activities.
1.13 Financial instruments
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:
Financial assets – trade and other debtors and accrued income are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 17. Prepayments are not financial instruments.
Cash at bank and deposit accounts– is classified as a basic financial instrument and is measured at face value.
Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in note 17. Taxation and social security are not included in the financial instruments disclosure definition.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
2. Donations
----- Start of picture text -----
Unres- Res- Total Unres- Res- Total
tricted tricted 2020 tricted tricted 2019
£ £ £ £ £ £
Donations 533 12,005 12,538 835 1,108 1,943
- -
Donations from subsidiary 16,765 16,765 13,638 13,638
533 28,770 29,303 835 14,746 15,581
3. Investment income
Unres- Res- Total Unres- Res- Total
tricted tricted 2020 tricted tricted 2019
£ £ £ £ £ £
Deposit interest 119 608 727 102 491 593
Loan interest received - - - - - -
119 608 727 102 491 593
4. Income from charitable activities
Unres- Res- Total Unres- Res- Total
tricted tricted 2020 tricted tricted 2019
£ £ £ £ £ £
Grants:
- - - -
National Lottery Fund 79,300 79,300
- - -
Covid 19 grant 10,000 10,000 20,000
Coastal Revival Fund - - - - 50,000 50,000
Lift to Terrace - - - - 10,000 10,000
-
10,000 89,300 99,300 60,000 60,000
- -
Subscriptions 1,396 1,396 1,526 1,526
Entry fees for museums 850 164,335 165,185 5,945 282,021 287,966
Events and activities - 5,866 5,866 7,745 11,071 18,816
Rental income - 8,830 8,830 - 11,174 11,174
Sundry income 219 12,797 13,016 957 1,022 1,979
Tax reclaim 520 24,313 24,833 3,919 34,681 38,600
Contributions from NFTC - 6,000 6,000 - 13,875 13,875
12,985 311,441 324,426 20,092 413,844 433,936
----- End of picture text -----
3. Investment income
4. Income from charitable activities
During the year, £12,797 was received from the government under the coronavirus job retention scheme. In addition further small business grants of £20,000 were received in the year.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
5. Expenditure on charitable activities
| Unres- tricted £ Operation of Nothe Fort, Tudor House and Society activities: Wages and salaries - Rates 146 Insurance 1,420 Light and heat 252 Cleaning - Repairs and maintenance 414 Security costs - Plaques and awards 224 Displays and events - Stationery and printing 57 Advertising - Telephone and fax 144 Computer costs 227 Travelling and subsistence 315 Bank and credit card charges - Staff welfare and training - Sundry expenses 443 Licences - Subscriptions 189 Depreciation 180 Volunteers dinner and outings 6 HR consultancy - Professional fees - Governance costs: Accountancy fees 172 Independent examiner fees 158 4,347 |
Unres- tricted £ Operation of Nothe Fort, Tudor House and Society activities: Wages and salaries - Rates 146 Insurance 1,420 Light and heat 252 Cleaning - Repairs and maintenance 414 Security costs - Plaques and awards 224 Displays and events - Stationery and printing 57 Advertising - Telephone and fax 144 Computer costs 227 Travelling and subsistence 315 Bank and credit card charges - Staff welfare and training - Sundry expenses 443 Licences - Subscriptions 189 Depreciation 180 Volunteers dinner and outings 6 HR consultancy - Professional fees - Governance costs: Accountancy fees 172 Independent examiner fees 158 4,347 |
Res- tricted £ 193,317 2,523 5,423 23,423 2,155 38,641 238 - 8,675 4,355 11,083 4,151 5,202 1,344 2,151 4,149 4,388 449 426 22,316 1,347 6,617 2,093 1,677 592 |
Total 2020 £ 193,317 2,669 6,843 23,675 2,155 39,055 238 224 8,675 4,412 11,083 4,295 5,429 1,659 2,151 4,149 4,831 449 615 22,496 1,353 6,617 2,093 1,849 750 |
Unres- tricted £ - 265 2,012 252 - 1,859 - 67 8,697 249 657 283 90 486 - - 1,963 - 242 475 289 - - 160 158 |
Res- tricted Total 2019 £ £ 184,231 184,231 3,131 3,396 8,305 10,317 20,771 21,023 2,654 2,654 45,300 47,159 - - - 67 18,599 27,296 6,392 6,641 15,692 16,349 3,035 3,318 11,867 11,957 1,072 1,558 3,431 3,431 6,503 6,503 15,916 17,879 374 374 477 719 40,440 40,915 1,923 2,212 3,520 3,520 8,820 8,820 614 774 593 751 403,660 421,864 |
|---|---|---|---|---|---|
| 4,347 | 346,735 | 351,082 | 18,204 | ||
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
6. Wages and salaries
----- Start of picture text -----
Total Total
2020 2019
£ £
Wages and salaries 180,478 173,539
Social security costs 12,839 10,692
193,317 184,231
----- End of picture text -----
The average weekly number of staff employed by the charity during the year was 11 (2019 – 9). No employee received emoluments of more than £60,000 during the year (2019 – none). The key management personnel of the charity comprises the general managers of Nothe Fort, whose employee benefits totalled £17,029 (2019 – £34,724).
During the year, the charity paid redundancy and termination payments amounting to £20,555 (2019 - £nil), which were recognised at the point the liability arose and settled in full during the year. No amounts were owing at the year end (2019 - £nil).
7. Related party transactions
No trustees were paid any remuneration for their role (2019 – none), and none received any reimbursed expenditure (2019 – none).
Nothe Fort Trading Company Limited
(a wholly owned subsidiary of the charity)
The following amounts were received from Nothe Fort Trading Company Limited during the year:
----- Start of picture text -----
Total Total
2020 2019
£ £
HR services provided 6,000 9,996
Rent of shop and property 2,250 3,000
Donation of profit 16,765 13,638
----- End of picture text -----
In addition to this, the charity provided Nothe Fort Trading Company Limited with a loan of £15,000 in the period to 30 September 2020. Interest is charged on this loan at 9%, payable annually.
At the balance sheet date the amount due from Nothe Fort Trading Company Limited was £15,000 (2019 – £Nil).
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
8. Tangible fixed assets
----- Start of picture text -----
L'hold
Freehold Improve- Office Plant & FixturesEquipment
property ments equipment machinery & fittings /displays Total
£ £ £ £ £ £ £
Cost
As at 1 Oct 19 136,000 133,553 31,473 2,904 54,368 39,800 398,098
Additions - 18,228 330 777 3,953 - 23,288
Reallocations - - - - - - -
As at 30 Sep 20 136,000 151,781 31,803 3,681 58,321 39,800 421,386
Depreciation
As at 1 Oct 19 - 38,733 22,294 581 50,147 1,080 112,835
Charge for year - 14,945 4,789 736 1,846 180 22,496
Reallocations - - - - - - -
-
As at 30 Sep 20 53,678 27,083 1,317 51,993 1,260 135,331
Net book value
As at 30 Sep 20 136,000 98,103 4,720 2,364 6,328 38,540 286,055
As at 30 Sep 19 136,000 94,820 9,179 2,323 4,221 38,720 285,263
----- End of picture text -----
Freehold property of £136,000 represents the deemed cost brought forward of Tudor House, Weymouth, based on a valuation undertaken in 1998.
Leasehold improvements and equipment/display items include £38,000 in respect of the contents of Tudor House and £39,299 in respect of items at the Nothe Fort – neither of the equipment/display items nor the property are depreciated in line with stated accounting policy.
9. Investments
The charity holds 1 share of £1 in its wholly owned trading subsidiary company Nothe Fort Trading Company Limited, which is incorporated in the United Kingdom. The principal activity of the company is providing trading activities for Nothe Fort. The profit for the year ended 31 March 2020 for Nothe Fort Trading Company Limited was £16,765 after tax (£13,638 for the period from 1 October 2017 – 31 March 2019), and reserves were £26,192 (£23,065 as at 31 March 2019).
The charity has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and Charities Act 2011 and has not prepared group accounts.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
| 10. Stock Stock held for resale 11. Debtors Other debtors Prepayments Amounts due from subsidiary company 12. Cash at bank and in hand |
Total 2020 £ 2,067 2,067 Total 2020 £ 6,958 - 15,000 21,958 |
Total 2019 £ 2,869 |
|---|---|---|
| 2,869 | ||
| Total 2019 £ 8,889 99 - |
||
| 8,988 | ||
| Bank accounts Bank deposit accounts Cash in hand |
Total 2020 £ 351,781 203,367 5,952 561,100 |
Total 2019 £ 363,874 202,759 5,952 |
| 572,585 | ||
| 13. Creditors falling due within one year |
||
Trade creditors Accruals |
Total 2020 £ 4,008 2,160 6,168 |
Total 2019 £ 6,440 2,400 |
| 8,840 | ||
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
14. Analysis of charitable funds – 2020
----- Start of picture text -----
Opening Incoming Outgoing Transfers Closing
Balance Resources Resources Balance
01/10/19 30/09/20
£ £ £ £ £
Restricted funds
Casemate frames 60,000 - - - 60,000
Toilet facilities 100,000 - - - 100,000
Coastal Revival fund - - - - -
Lift to Terrace fund 3,446 - (6,909) 3,463 -
- -
National Lottery Heritage Fund 79,300 (286) 79,014
Nothe Fort general operations 188,228 261,519 (340,146) (3,463) 106,138
Total restricted funds 351,674 340,819 (347,341) - 345,152
Unrestricted funds 509,192 15,212 (4,543) - 519,861
Total funds 860,866 356,031 (351,884) - 865,013
----- End of picture text -----
Analysis of charitable funds – 2019
| Restricted funds Casemate frames Toilet facilities Coastal Revival fund Lift to Terrace fund Nothe Fort general operations Total restricted funds Unrestricted funds Total funds |
Opening Balance 01/10/18 £ 60,000 100,000 - - 212,983 372,983 463,317 836,300 |
Incoming Outgoing Transfers Resources Resources £ £ £ - - - - - - 50,000 (12,245) (37,755) 10,000 (1,246) (5,308) 369,081 (393,836) - 429,081 (407,327) (43,063) 21,112 (18,300) 43,063 450,193 (425,627) - |
Closing Balance 30/09/19 £ 60,000 100,000 - 3,446 188,228 |
|---|---|---|---|
| 351,674 509,192 |
|||
| 860,866 | |||
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
-
The restricted fund for Nothe Fort general operations is in respect of Nothe Fort, as prescribed by the lease set down from Weymouth & Portland Borough Council (now Dorset County Council). More detail is provided in note 1.13 to the accounts.
-
Casemate frames and Toilet facilities were also funds received in relation to Nothe Fort, and have been separately split from the operations fund by the trustees.
-
The Coastal Revival fund is a project received from the Ministry of Housing Communities and Local Government (paid via Weymouth & Portland Borough and Dorset Councils to re-model the North Terrace with improved signage and lighting, together with Portland Stone seating carved by a local artist.
-
The Lift to Terrace fund is a project received from the National Lottery Awards for All scheme to provide a chair lift providing improved disabled access to the terrace.
-
The National Lottery Heritage Fund grant is a project to improve facilities at the Fort by providing a new disabled toilet and volunteers’ room, together with improvements to the drains. It also supports additional front of house and cleaning staff required because of COVID constraints and temporary outdoor facilities (gazebo, marquee) for the October half-term break and schools’ programme.
Where amounts have been spent on capital items during the year, these have been transferred from restricted to unrestricted funds as the purchase discharges the restriction.
15. Analysis of net assets between funds
----- Start of picture text -----
Unres- Res- Total Unres- Res- Total
tricted tricted 2020 tricted tricted 2019
£ £ £ £ £ £
Fixed assets 174,540 111,516 286,056 174,720 110,544 285,264
Net current assets 345,321 233,636 578,957 334,472 241,130 575,602
519,861 345,152 865,013 509,192 351,674 860,866
----- End of picture text -----
16. Company limited by guarantee
The company is incorporated as a company limited by guarantee and has no share capital. The guarantee to the company is £1 per member on the winding up of the company. As at 30 September 2020 the company had 136 members and the total amount guaranteed is therefore £136.
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Weymouth Civic Society Notes to the Financial Statements For the Year Ended 30 September 2020
17. Financial instruments
----- Start of picture text -----
Categorisation of financial instruments Total Total
2020 2019
£ £
Financial assets that are debt instruments measured at 583,038 581,474
amortised cost
583,038 581,474
Financial liabilities measured at amortised cost 6,168 8,838
6,168 8,838
----- End of picture text -----
There are no items of gains, losses, income or expenditure to report (2019 – none).
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