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2022-03-31-accounts

Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers
Trustees' Report
Independent
Auditors'
Report on the Financial Statements 19-22
Statement of Financial Activities 23-24
Balance Sheet 25
Statement ofCash Flows 26
Notes to the Financial Statements 27-48

Trustees Dr Gill Rider, President Dr Gill Rider, President
Dr Jen Ashworth
Professor Mark Bailey (elected 23 November 2021)
Professor Chris Frid (resigned 23 November 2021)
Professor Patrick M Holligan (resigned 23 November 2021)
Professor Heather
Koldewey
Professor Dan Laffoley
Professor John A Raven
Professor Ros Rickaby
Professor Stuart Rogers
Professor Alison G Smith
Professor Michael JWhitaker
Trustees (co-opted) Mr Robert Mills (Treasurer -elected annually)
Mr Richard Coombs
Professor Paul JB Hart
Professor Judith Petts
Company registered
number RC000865
Charity registered
number 1155893
Registered office The Laboratory
Citadel
Hill
Plymouth
PL1 2PB
Secretary and Director Professor William Wilson
Treasurer Mr Robert Mills (elected annually)
Independent auditors Bishop Fleming
LLP
Chartered Accountants
Salt Quay House
4 North East Quay
Sutton Harbour
Plymouth
PL4 OBN

Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Note 2022 2022
f
2022 2022
K
2021
Income and
endowments from:
Donations
and
legacies 11,677 8,541 20,218 165,973
Charitable
activities
2,720,676 1,664,263 4,384,939 4,655,341
Other trading
activities
50,750 50,750 48,308
Investments 629,346 629,346 328,745
Total income and
endowments 3,412,449 1,672,804 5,085,253 5,198,367
Expenditure
on:
Raising funds 28,984 28,984 65,364
Charitable
activities
2,733,590 3,094,919 5,828,509 5,564,353
Other expenditure 158,307 158,307
Total expenditure 2,920,881 3,094,919 6,015,800 5,629,717
Net income/
(expenditure) before
net gains/(losses)
on investments 491,568 (1,422,115) (930,547) (431,350)
Net gains on
investments 842,042 123,729 13,381 979,152 2,305,214
Net income/
(expenditure) 1,333,610 (1,298,386) 13,381 48,605 1,873,664
Transfers
between
funds 22 (1,050,973) 1,050,973
Net movement in
funds before other
recognised
gains
282,637 (247,413) 13,381 48,605 1,873,864
Other recognised
gains:
Gains on revaluation of
assets 38,810 38,810 208,665
Net movement in
funds 321,447 (247,413) 13,381 87,415 2,062,729

Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
2022 2022 2022 2022 2021
F E
Reconciliation of
funds:
Total funds brought
forward 16,081,488 4,788,807 260,940 21,131,235 19,048,506
Net movement in funds 321,447 (247,413) 13,381 87,415 2,082,729
Total funds carried
forward 16,402,935 4,541,394 274,321 21,218,650 21,131,235

2022 2021
Note E
Fixed assets
Tangible assets 15 2,595,551 2,546,896
Heritage assets 16 1,315,475 1,276,665
Investments 17 17,088,698 16637,483
20,999,724 20,461,044
Current assets
Stocks 18 79,044 63,710
Debtors 19 1,023,818 1,636,284
Cash at bank and in hand 2,315,965 2,140,645
3,418,827 3,840,639
Creditors: amounts falling due within one
year 20 (2,494,315) (2,674,483)
Net current assets 924,512 1,166,156
Total assets less current liabilities 21,924,236 21,627,200
Creditors: amounts falling due after more
than one year 21 (705,586) (495,965)
Total net assets 21,218,650 21,131,235
Charity funds
Endowment
funds
22 274,321 260,940
Restricted funds 22 4,541,394 4,788,807
Unrestricted
funds
22 16,402,935 16,081,488
Totalfunds 21,218,650 21,131,235

2022 2021
E
Cash flows from operating activities
Net cash used
in operating
activities (440,905) 778,28'I
Cash flows from investing activities
Dividends,
interest and rents
from investments 629,346 328,745
Drawdown
from investment
porffolio 995,000 113,403
Purchase oftangible
fixed assets
(541,058) (556,940)
Purchase of investments (467,063) (296,756)
Net cash provided
by/(used
in) investing activities 616,225 (411,548)
Change
in cash and cash
equivalents in the year 175,320 366,733
Cash and cash equivalents at the beginning ofthe year 2,140,645 1,773,912
Cash and cash equivalents at the end of the year 2,315,965 2,140,645
The notes on pages 27to 48 form part ofthese financial statements

Unrestricted Restricted Total Total
funds funds funds funds
2022
f
2022
f
2022f 2021f
Research activities 1,973,084 1,664,263 3,637,347 3,838,246
Other knowledge exchange activities 530,570 530,570 564,886
Courses and workshops 20,126 20,126 5,031
Journals 196,896 196,896 247,178
2,720,676 1,664,263 4,384,939 4,655,341
TOTAL 2021 2,629,324 2,026,017 4,655,341

Unrestricted Total Total
funds funds funds
2022f 2022f 2021f
Membership subscriptions 50,750 50,750 48,308
TOTAL 2021 48,308 48,308

Unrestricted Total Total
funds funds funds
2022f 2022f 2021f
Dividends received 629,229 629,229 328,453
Bank deposit interest 117 117 292
629,346 629,346 328,745
TOTAL 2021 328,745 328,745

Unrestricted Total Total
funds funds funds
2022f 2022f 2021f
Loss on disposal offixed assets 158,307 158,307

Activities
undertaken Support Total Total
directly costs funds funds
2022f 2022f 2022f 2021
Research activities 3,283,102 1,694,674 4,977,776 4,703,581
Other Knowledge Exchange activities 628,363 173,539 801,902 817,762
Courses and workshops 26,347 26,347 27,171
Journals 12,904 9,580 22,484 15,839
3,950,716 1,877,793 5,828,509 5,564,353
TOTAL 2021 4,000,108 1,564,245 5,564,353

Other Courses
Research knowledge and Total Total
activities exchange workshops Journals funds funds
2022
f
2022
f
2022
f
2022f 2022f 2021f
Staff costs 2,018,486 452,767 2,471,253 2,400,839
Depreciation 334,097 334,097 499,064
Other direct costs 930,519 175,596 26,347 12,904 1,145,366 1,100,205
3,283,102 628,363 26,347 12,904 3,950,716 4,000,108
TOTAL 2021 3,297,492 667,562 24,831 10,223 4,000,108

Support costs
2022f 2021
F
Rent and rates 234,209 220,895
Repairs and maintenance 89,878 94,484
ITcosts 96,403 82,717
Travel and staff costs 8,554 2,972
Office costs 47,350 45,996
Insurance 31,192 30,516
Legal and professional 18,672 15,825
Subscriptions
and grant costs
74,058 52,847
Bank charges 21,787 2,591
Irrecoverable
VAT
107,792 83,156
Pension interest 17,120 12,854
Staff costs 994,100 909,401
Exchange rate variances 66,562 (44,559)
Support costs - Governance 62,813 54,885
1,870,490 1,564,580

Unrestricted Total Total
funds funds funds
2022
K
2022f 2021
E
Auditors' remuneration 10,350 10,350 10,350
Wages and salaries 52,362 52,362 44,535
62,712 62,712 54,885

2022 2021
E
Depreciation oftangible fixed assets
-owned by the charitable
company
335,276 499,064
Auditors' remuneration - audit 10,350 10,350
Auditors' remuneration -other services 5,235 6,300

2022 2021
E
Wages and salaries 2,786,663 2,942,869
Social security costs 212,329 227,397
Contiibution to defined contribution pension schemes 518,723 184,509
3,517,715 3,354,775
2022 2021
No. No.
Cost ofgenerating funds 2 2
Charitable activities 92 83
Governance 2 2
96 87
2022 2021
No. No.

Research
Long-term and
leasehold Plant and laboratory Research
property machinery equipment vessel Total
R
COST OR VALUATION
At 1 April 2021 1,358,644 264,277 2,438,721 366,872 4,428,514
Additions 370,160 80,519 85,966 4,413 541,058
Disposals (71,467) (559,938) (631,405)
At 31 March 2022 1,728,804 273,329 1,964,749 371,285 4,338,167
DEPRECIATION
At 1 Apdl 2021 202,782 150,880 1,388,799 139,157 1,881,618
Charge for the year 61,673 39,312 211,080 23,211 335,276
On disposals (41,318) (432,960) (474,278)
At 31 March 2022 264,455 148,874 1,166,919 162,368 1,742,616
NET BOOK VALUE
At 31 March 2022 1,464,349 124,455 797,830 208,917 2,595,551
At 31 March 2021 1,155,862 113,397 1,049,922 227,715 2,546,896

Heritage
asset Total
2022 2022f
Carrying value at 1 April 2021 1,276,665 1,276,665
Revaluations 38,810 38,810
CARRYING VALUE AT 31 MARCH 2022 1,315,475 1,315,475

Listed
investments
COST OR VALUATION
At 1 April 2021 16,637,483
Additions 467,063
Disposals (995,000)
Revaluations 979,152
AT 31 MARCH 2022 17,088,698
NET BOOK VALUE
AT 31 MARCH 2022 17,088,698
AT 31 MARCH 2021 16,637,483
18. STOCKS
2022 2021
Finished goods and goods for resale 79,044 63,710

2022 2021
R
DUE WITHIN ONE YEAR
Trade debtors 554,269 855,959
Other debtors 12,010 2,649
Prepayments and accrued income 107,621 167,942
Grants receivable 349,918 609,734
1,023,818 1,636,284

2022 2021
R
Trade creditors 202,274 273,969
Amounts
owed to group undertakings
13,397 13,397
Other taxation and social security 103,958 53,316
Other creditors 26,380 13,0?9
Accruals and deferred income 2,148,306 2,320,722
2,494,315 2,674,483

2022 2021
Other creditors 705,586 495,965

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2021
f
Income Expenditure f in/out
K
(Losses) 2022
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
Investment reserve 408,521 408,521
Heritage assets
reserve 1,266,665 38,810 1,305,475
Designated
premises fund 11,019,395 567,731 11,587,126
Designated fellows
fund 2,763,770 (60,933) 141,494 2,844,331
15,458,351 (60,933) 748,035 16,145,453
GENERAL FUNDS
General reserve 1,129,637 3,412,449 (2,628,036) (1,050,973) 132,817 995,894
Pension
liability
(506,500) (231,912) (738,412)
623,137 3,412,449 (2,859,948) (1,050,973) 132,817 257,482
TOTAL
UNRESTRICTED
FUNDS 16,081,488 3,412,449 (2,920,881) (1,050,973) 880,852 16,402,935
ENDOWMENT
FUNDS
Southward &
Todd Fund 158,913 8,149 167,062
Spooner
Bequest 102,027 5,232 107,259
260,940 13,381 274,321

Balance at
Balance at 1 Transfers Gainsi 31 March
April 2021
f
Income
f
Expenditure f inlout
f
(Losses)
f
2022
f
RESTRICTED
FUNDS
Grants and
Research 989,954 (1,045,927) 55,973
EU Programme
Awards 11,364 682,710 (694,074)
Browne Bequest 38,340 1,966 40,306
Browne & Bull
Library 200,841 10,299 211,140
Mary Parke
Bursary 3,048 3,048
Morely Neale
Fund 1,007 1,007
Seawater
Hall &
Resource
Centre 312,219 312,219
Capital Grants 665,646 140 (413,755) 252,031
Capital (253,162) 495,000 241,838
SAHFOS 2,132,926 111,464 2,244,390
NERC —Blue
Gold (318,291) 500,000 181,709
iCPR 1,423,416 (369,710) 1,053,706
4,788,807 1,672,804 (3,094,919) 1,050,973 123,729 4,541,394
TOTAL OF
FUNDS 21,131,235 5,085,253 (6,015,800) 1,017,962 21,218,650

Balance at
Balance at Transfers Gains/ 31 March
1 April 2020 Income Expenditure in/out (Losses) 2021
F E
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
Investment
reserve 256,907 'I51,614 408,521
Heritage assets
reserve 1,057,800 208,865 1,266,665
Designated
premises fund 9,591,146 1,428,249 11,019,395
Designated
fellows fund 2,457,640 (67,273) 373,403 2,763,770
13,363,493 (67,273) 2,162,131 15,458,351
GENERAL
FUNDS
General reserve 943,255 3,008,498 (2,714,414) (142,894) 35,192 1,129,637
Pension
liability
(617,990) 111,490 (506,500)
325,265 3,008,498 (2,602,924) (142,894) 35,192 623,137
TOTAL
UNRESTRICT
ED FUNDS 13,688,758 3.008,498 (2,670,197) (142,894) 2,197,323 16,081,488
Balance at
Balance at Transfers Gains/ 31 March
1 April 2020 Income Expenditure in/out (Losses) 2021
E F
ENDOWMENT
FUNDS
Southward
&
Todd Fund 137,661 21,252 158,913
Spooner
Bequest 88,383 13,644 102,027
226,044 34,896 260,940
RESTRICTED
FUNDS
Grants and
Research 97,290 1,329,638 (1,553,520) 126,592
EU Programme
Awards 213,604 657,657 (859,897) 11,364
Browne Bequest 33,213 5,127 38,340
Browne 8 Bull
Library 173,982 26,859 200,841
Mary Parke
Bursary 3,048 3,048
Morely Neale
Fund 1,007 1,007
Seawater
Hall &
Resource
Centre 312,219 312,219
Capital Grants 635,139 201,598 (171,091) 665,646
SAHFOS 1,883,052 249,874 2,132,926
NERC - Blue
Gold 224,932 (241,234) 16,302
iCPR 1,556,218 976 (133,778) 1,423,416
5,133,704 2,189,869 (2,959,520) 142,894 281,860 4,788,807
TOTAL OF
FUNDS 19,048,506 5,198,367 (5,629,717) 2,514,079 21,131,235

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2021 Income Expenditure in/out (Losses) 2022
Designated
funds 15,458„351 (60,933) 748,035 16,145,453
General funds 623,137 3,412,449 (2,859,948) (1,050,973) 132,817 257,482
Endowment
funds 260,940 13,381 274,321
Restricted funds 4,788,807 1,672,804 (3,094,919) 1,050,973 123,729 4,541,394
21,131,235 5,085,253 (6,015,800) 1,017,962 21,218,650

Balance at
Balance at Transfers Gains/ 31 March
1 April 2020 Income
f
Expenditure
E
in/out
F
(Losses)
E
2021
E
Designated
funds 13,363,493 (67,273) 2,162,131 15,458,351
General funds 325,265 3,008,498 (2,602,924) (142,894) 35,192 623,137
Endowment
funds 226,044 34,896 260,940
Restricted funds 5,133,704 2,189,869 (2,959,520) 142,894 281,860 4,788,807
19,048,506 5,198,367 (5,629,717) 2,514,079 21,131,235

ANALYSIS OF NET ASSETS BETWEEN FUNDS -CURRENT YEAR
Unrestricted Restricted Endowment Total
funds funds funds funds
2022 2022 2022 2022
R
Tangible fixed assets 1,607,754 987,797 2,595,551
Fixed asset investments 14,318,541 2,495,836 274,321 17,088,698
Heritage assets 1,315,475 1,315,475
Current assets 230,760 3,188,067 3,418,827
Creditors due within one year (364,009) (2,130,306) (2,494,315)
Creditors due in more than one year (705,586) (705,586)
TOTAL 16,402,935 4,541,394 274,321 21,218,650

Unrestricted Restricted Endowment Total
funds funds funds funds
2021 2021 2021 2021
E E
Tangible fixed assets 1,569,030 977,866 2,546,896
Fixed asset investments 14,071,785 2,309,258 256,440 16,637,483
Heritage assets 1,276,665 1,276,665
Current assets 390,285 3,445,854 4,500 3,840,639
Creditors due within one year (730,312) (1,944,171) (2,674,483)
Creditors due in more than one year (495,965) (495,965)
TOTAL 16,081,488 4,788,807 260,940 21,131,235

2022 2021
E
Net income for the year (as per Statement of Financial Activities) 48,605 1 873864
ADJUSTMENTS FOR:
Depreciation charges 335,276 499,064
Gains on investments (979,152) (2,305,214)
Dividends,
interests
and rents from investments (629,346) (328,745)
Loss on the disposal offixed assets 158,307
Decrease/(increase) in stocks (15,334) 6,385
Decrease
in
debtors 612,466 334,750
Increase
in
creditors 28,273 698,177
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES (440,905) 778,281

2022 2021
Cash in hand 2,315,965 2,140,645
TOTAL CASH AND CASH EQUIVALENTS 2,315,965 2,140,645

At 1 April At 31 March
2021 Cash flows 2022
R
Cash at bank and in hand 2,140,645 175,320 2,315,965
2,140,645 175,320 2,315,965