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2023-03-31-accounts

Pages
Trustees'Report 3-13
StatementofTrustees'Responsibiiities 14
lndependentExaminers'Report 15
Consolidated StatementofFinancialActivities 16
ConsolidatedBalanceSheet 17
Charity Balance Sheet 18
Consolidated StatementofCashFlows 19
Notesto the ConsolidatedFinancialStatements 20-32

aterdetail,the Charity's aforementioned unrestr
earbya numberofgrants,namely:
ictedcharitable
Source Amount
GarfieldWestonFoundation 20,000
SHAREMuseumsEastdevelopmentday 601
Total rza,601

Name Board Corporate Curatorial Estate Financeand Fundraisin
(7meetings) Governance Committee Management General
Committee (3 meetings) and Purposes Committe
(3meetings) Buildings Committee e
Comm¡ttee (5meetings) (2
(5meetinqs) meetinos)
BCDickens(1) 7(chair) 3(Chair) 5 (Chair)
JFAldridge 6 2 3 (cha¡0 2
PAJohnson R J
MEPlatt 4 2 (Chai0
HMStuchfield(2) 1 1 1
SJThrelfall 6 a 5(Chai0
R'Bob'Pluck 6
DMack(3) 5 5
Mciil(s) 3 1 3
N Barnes(4) 5

rational decisionsare madebyt
ganisation'sexecutivestructure
heexecutive.The
comprises:
Chief Executive

ChiefExecutiveOfficer
EmPloYee Fulltime
Curator Volunteer Vacantrole
AssistantCurator Volunteer Parttime
AirOperationsManager
FinanceOfficer
EmPloYee
EmPloYee
Parttime
Parttime
AdministrativeAssistant
OperationsSupervisor
WelcomeSupervisor
BookingsClerk
VolunteerCo-Ordinator
CateringManager
CateringAssistant
Employee
EmPloYee
EmPloYee
EmPloYee

Volunteer
EmPloYee
EmPloYee
Vacantrole
Parttime
Parttime
Parttime
Parttime
Parttime
Parttime

Unrestricted Restricted Restricted Total Total
funds funds 2023 2022
Description Ê f Ê f
lncomefrom:
Gharitableact¡v¡t¡es Note 2 20,601 13,609 34,210 85,469
Tradingactivities Note3 130,296 130,296 116,963
Donations&legacies 3,607 3,607 4,439
lnvestments
Rents receivable 9,032 9,032 9,032
lnterestreceivable 827 827 121
Totalincome 164,363 13,609 177,972 216,024
Expenditureon:
Charitableactivities Note4 141,372 8,377 149,749 158,192
Tradingactivities Note5 127,156 127,156 111,437
lnvestment management costs 258 258 182
Total expenditure 268,786 8,377 277,163269,811
Netincome/(expenditure)
beforetransfers
(104,423) 5,232 (99,191)(53,787)
Transfers between funds
Netmovementinfunds (104,423) 5,232 (99,191)(53,787)
Totalfundsbroughtforward 2,166,94443,9632,210,9072,264,694
Totalfundscarried forward î2,062,521849,195 12111,716t2,210,907
:
:

Description Notes Notes 2023
Ê
2022
Ê
Fixedassets
lntangibleassets 1 vi 1 1
Tangibleassets 7 1,822,051 1,820,871
Heritage assets B 51,292 51,292
1,873,344 1,872,164
Current assets
Stock 13,858 19,187
Debtors 10 23,755 17,186
Cashatbank and in hand 244,082 357,930
281,695 394,303
Creditors: amountsfallingdue
withinoneyear 11 43,323 30,560
Netcurrent assets 238,372363,743
Total assets less currentliabilities 2,111,716 2,235,907
Creditors:amounts fallingdue
aftermorethanoneyear 11 25,000
Netassets 14 î2,111,716î2,210,907
Restr¡ctedfunds 12 49,195
43,963
Unrestricted funds 13 2,062,521 2,166,944
Totalfunds Ê2,111,71612,210,907

HARITYBALANCE SHEET- ASAT31MARCH2023
Description Notes 2023 2022
Fixedassets Ê Ê
lntangible assets 1 VI 1 1
Tangibleassets 7 1,822,051 1,820,871
Heritageassets B 51,292 51,292
Investments 9 1 1
1,873,345 '1,872,165
Current assets
Debtors 10 42,050 71,455
Cashatbank and in hand 228,148 316,687
270,198 388,142
Creditors: amountsfallingduewithinoneyear 11 31,827 24,400
Netcurrent assets 238,371 363,742
Total Assets less currentliabilities 2,111,716 2,235,907
Creditors:amounts fallingdueaftermorethanoneyear 11 25,000
Netassets 14 L2]11,716 î.2,210,907
Restricted funds 12 49,195 43,963
Unrestrictedfunds 13 2,062,521 2,166,944
Totalfunds 82,111,716 r.2,210,907

Unrestricted Restricted Total Total
funds funds 2023 2022
Ê Ê Ê f
Netincome/(expenditure) after transfers
as perthe Consolidated Statementof
FinancialActivities
(104,423) 5,232 (99,191) (53,787)
Adjustmentsfor:
Rents receivable (9,032) (9,032) (9,032)
lnterestreceivable (827) (827) (121)
Depreciation charges 5,944 5,944 4,014
Heritageasset impairments
Decrease instock 5,329 5,329 174
(lncrease)/decreaseindebtors (6,569) (6,569) (277)
lncrease/(decrease)increditors 12,763 12,763 9,291
Releaseofloanrepayment
Netcashprovidedby/(usedin)
operat¡ngactivities
(96,815) 5,232 (91,583) (49,738)
Gashflows frominvestingactivities:
Rents received 9,032 9,032 9,032
lnterestreceived 827 827 121
Purchase oftangible fixedassets (7,124) (7,124) (5,193)
Netcash providedbyinvesting
Activities 2,735 2,735 3,960
Cashflows from financingactivities:
Loan repayments (25,000) (25,000)
Netcash(used in)financingactivities
(25,000)
(25,000)
Netchangein cash (119,080)5,232 (113,848) (45,778)
Cashbalances brought forward 323,71434,216357,930 403,708
Cashbalances carried forward î204,634î39,448î244,082 Ê357,930
Netincome/(expenditure) after transfers

2 INCOME FROMCHARITABLE ACTIVITIES
Unrestricted Restricted Total
Funds funds funds
Ê C
2023
Site Restoration
Curation 4,560 4,560
Natural&Environmental Conservation 4,049 4,049
Vocational Training&Education
Business Development
20,601 5,000 25,601
Ê20,601Ê13,609 î34,210
2022
Site Restoration 17,740 15,000 32,740
Curation 8,000 8,000
Natural&Environmental Conservation 3,449 4,080 7,529
Vocational Training&Education
Business Development
21,000 16,200 37,200
t50,189 Ê.35,280 Ê.85,469
lncomefromCharitableActivitiesincludesthefollowing'government 2023 2022
grants':
Source Ê e
Essex County Council
Maldon Distrlct Council 16,000
National Lottery HeritageFund
HMRC-furlough grants
1,74;
Rural PaymentsAgency 4,049 3,449
r.4,049 î21,189
3 INCOME FROMTRADING ACTIVITIES
2023 2022
f f
Activity(asdefined in Section2ofthelrustees'Report)
CoreVisitor Offer 69,474 70,993
Public Events&Private Hires 42,184 32,938
SMGWAas anOperationalAerodrome 18,638 13,032
e130,296 î.116,963

PENDITURE ONCHARITABLE ACTIVIT IES
Direct Support Total Total
costs costs 2023 2022
Ê Ê, Ê Ê
Activity
Site Restoration 4,948 32,109 37,057 76,613
Curation 1,849 16,898 18,747 16,896
Natural&Environmental 7,778 7,778 5,374
Conservation
Vocational Training&Education
Business Development
86,167 86,167 59,309
86,797 Ê142,952 î149,749 Ê,158,192

PENDITUREONTRADINGACTIVITIES
Direct Support Total Total
costs costs 2023 2022
Ê Ê, Ê Ê
Activity
CoreVisitor Offer 26,397 32,769 59,166 52,062
Public Events&Private Hires 15,653 32,769 48,422 44,806
SMGWAas anOperationalAerodrome 8,644 10,924 19,568 14,569
Ê50,694 î76,462 1127,156 Ê.111,437

UPPORTCOSTS
he constituent elementsoftheGroup'ssupportcostsareo
inancial Statements.They includeL5,944fordeprecialion(
terestontheloansfromMaldon DistrictCouncil (2022:Ê60
elated costsarealso includedinsupport costs,asfollows:
utlinedinNote
2022: Ê4,014)a
0).All theGroup
1ivtothese
ndÊ813for
'ssalaryand
2023 2022
f Ê
Wages andsalaries 115,070 85,475
Employer'snationalinsurancecontributions 4,431 3,476
Employe/scontributions-defined contributionpension 2,338 1,412
scheme
Totalsalary andrelated cost t121.839 190,363
25lFç

NVESTMENTS(of theGharity)
2023 2022
lnvestmentinSMGWATradingLimited Ê1 E1
TradingLimited
Profit& LossAccount 2023
Ê'
2022
E
Turnover 130,296 116,963
Costofsales (49,213) (42,514)
Grossprofit 81,083 74,449
Administrativeexpenses (77,943) (70,543)
3,140
3,906
lnterestreceivable
Profit for the financialyear 3,140 3,906
Gift aidedprofitsto Stow MariesGreat WarAerodrome (3,140) (3,906)
Limited
Reservescarried forward Ê- Ê-
2023 2022
Balance Sheet Ê r.
currentassets 38,094 62,813
Currentliabilities (38,093) (62,812)
Totalnetassets Ê1 î.1
Representedbysharecapital Ê1 Ê1

ODEBTORS
2023
Ê
Group
2022
f
Charity
2023
2022
Ê€
Tradedebtors 5,759 2,383_
Amountsduefrom subsidiary company 26,597 56,653
Value addedtax 2,017 2,077
Otherdebtors 3,233 2,560
Prepayments 14,763 12,786 12,893 12,785
î23,755 f17,186 f-42,050 1.71,455

REDITORS
Group
2023
2022
Ê
û
Charity
2023
2022
Amounts fallingduewithinoneyear
Trade/other creditors 10,173 6,091 8,025 5,415_
lncomereceived in advance 8,623 4,904
Accruals 5,656 4,924 4,931 4,344
Loancapital instalments 12,500 12,500 12,500 12,500
VAT 2,675 2,675
Salary relatedcreditors 3,696 2,141 3,696 2,141
L43,323 Ê.30,560î31,827 tt^*
Amounts fallingdueafteroneyear
Loancapital instalments
Ê25,000 Ê.25,000
Pensionliabilities
ncludedwithincreditorsat theyear-end areoutstandingpensioncontributionsofÊ942
2022:înil).
Loancapital instalments
SMGWA receivedtwoloansinSeptember2013toenable
ittopurchase the freehold of the
Stow Maries site:Ê200,000fromEssex County Council and Ê100,000fromMaldon District
Council.Underthe terms of the loan agreements,SMGWAwasrequiredtorepaytheloans
nequalannualinstalmentsofÊ25,000andÊ12,500 respectively overthe8-yearperiod
endingin2023.Followingasuccessfulnegotiation,and afinalpaymentofÊ50,000,Essex
CountyCouncil agreed, inSeptember2020,toconverttheremainingÊ75,000of theirloan
ntoagrant.The loan agreementwithMaldon District Councilisstillinplace.
ESTRICTED FUNDS(oftheGroup andtheCharity)
Asat Asat
lApril
lncoming
Resources 31March
2022
Ê
resources
s
expended
ff
Transfers 2023
f
Emergency Building WorksFund 2,029 2,029
ldeal lnterpretationsFund 2,770
2,000
(4,120) 6s0
MagnoxSocio-EconomicFund 4,391 4,391
NaturalEngland Environment 14,106
4,048
(1,756) 16,398
A.l.M.(Nature Near and Now) 6,095 6,095
SEAF Fund 4,825 4,825
EssexCommunityFoundation 5,000 (2,500) 2,500
GoFund Me-"Sopwith toStow" 2,560 2,560
34,216
13,608(8,376)
39,448
Restricted HeritageAssetFund 9,747 9,747
TotalRestricted Funds t-43,963Ê13,608(Ê8,376) 49,195

UNRESTRICTED FUNDS(oftheGroup andtheCharity)
2023 2022
c C
Unrestrictedfundsas at1April 2,166,944 2,221,429
Netmovementinunrestricted funds (104,423) (54,485)
Unrestricted fundsas at 31 March î2,062,521Ê.2,166,944
Groupunrestricted fundsarerepresentedby:
Stow MariesGreatWarAerodrome-site 1,795,6301,795,630
freehold
Otherfixed assets&stock 81,825 85,975
Cash and cash-equivalent assets 185,066 285,339
î2,062,521[.2,166,944
14 ANALYSISOF GROUPNETASSETSBETWEEN FUNDS
Unrestricted Restricted Total
Fundst Funds
Ê
Fundst
Asat31 March 2023
lntangible fixedassets 1 1
Tangible fixedassets 1,822,051 1,822,051
Heritageassets 41,545 9,747 51,292
Currentassets-stock 13,858 13,858
Currentassets-debtors 23,755 23,755
Currentassets-cash at bank and in hand 204,634 39,448 244,O82
Currentliabilities (43,323) (43,323)
Long-term liabilities
Netassetsat31March 2023 t2,062,521Ê49,195 î2,111,716

hecharitablecom p any and Group'sminimumf uturerentalincomeisasfollows
2023 2022
C r,
Receivablewithin 1 year Ê503 Ê503

PARATIVECONSOLIDATEDSTATEME
me& ExpenditureAccount)
NTOF FINANCIALAC TIVITIES(in cluding
Unrestricted Restricted
Yearended31March2022 funds
f
funds
f
Total
t
lncome from:
Charitableactivities 50,189 35,280 85,469
Trading activities 116,963 116,963
Donations&legacies 4,439 4,439
lnvestments
Rents receivable 9,032 9,032
lnterestreceivable 121 121
Totalincome 180,744 35,280
216,024
Expenditure on:
Charitableactivities 123,610 34,582 158,192
Trading activities 711,437 111,437
lnvestmentmanagementcosts 182 182
Totalexpenditure 235,229 34,582
269,811
Netincome/(expenditure)
beforetransfers
(54,485) 698 (53,787)
Transfersbetweenfunds
Netmovementinfunds (54,485) 698 (53,787)
Total fundsbroughtforward 2,221,429 43,265 2,264,694
Total fundscarriedferward t2,166,944 Ê43,963 1.2,210,907