2021-12-31-accounts - Kiplin Hall CIO

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Trustees		Mrs SPelham
		MrAC Vaux
		Mrs K Knight
		Ms C LC Osorio
		Ms LCrossley
		Mrs HA Wade
		Mr P W Parry
Secretary		Mr JA Fife
Charity number		1155907
Auditor		Xeinadin Audit Limited
		1 City Road East
		Manchester
		M15 4PN
Bankers		Coutts &Co
		St Martins Office
		440 Strand
		London
		WC2R OQS
		Barclays Bank Pic
		193High Street
		Northallerton
		North Yorkshire
		DL7 8LJ
Solicitors		Wrigleys Solicitors LLP
		19Cookridge Street
		Leeds
		LS2 3AG
Investment	advisors	Rathbone Investment	Management
		8 Finsbury Circus
		London
		EC2M 7AZ

		Page
Trustees' report		1-7
Statement ofTrustees'	responsibilities
Independent auditor's	report	9-12
Statement offinancial	activities	13-14
Balance sheet		15
Statement ofcash flows		16
Notes to the financial	statements	17-34

Current financial year	Current financial year	Current financial year
			Unrestricted	Unrestricted	Restricted	Endowment		Total	Total
			funds	funds	funds		funds
			general	designated
			2021	2021	2021			2021	2020
		Notes		E	f.			f	E
Irm~fm;
Donations, legacies and core grants			41,094	124,264	8,300			173,658	788,780
Charitable activities			262,642		28,303			290,945	230,886
Trading activities			8,992					8,992	2,756
Investments			82,684		11,923			94,607	75,406
Total income			395,412	124,264	48,526			568,202	1,097,828
Raising funds			9,990				786	10,776	9,212
Charitable activities		7	464,643	5,144	44,264			514,051	402,002
Total resources	expended		474,633	5,144	44,264		786	524,827	411,214
Net gainsl(losses) investments		on 10	492,302				46,582	538,884	232,279
Net incoming resources before transfers			413,081	119,120	4,262		45,796	582,259	918,893
Gross transfers
between funds			52,714	(1,146)	(51,568)
Net movement	in	funds	465,795	117,974	(47,306)		45,796	582,259	918,893
Fund balances at 1 January
2021			6,664,054	95,228	737,707		377,248	7,874,237	6,955,344
Fund balances	at	31
December 2021			7,129,849	213,202	690,401		423,044	8,456,496	7,874,237

Prior financial	year	year	year
					Unrestricted	Unrestricted	Restricted	Endowment	Total
					funds	funds	funds	funds
					general	designated
				Notes	2020	2020 f	2020f	2020 E	2020 F
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Donations, legacies			and core grants		76,547		712,233		788,780
Charitable activities					201,586		29,300		230,886
Trading activities					2,756				2,756
Investments					72,556		2,850		75,406
Total income					353,445		744,383		1,097,828
Raising funds					8,490			722	9,212
Charitable activities					374,481	144	27,377		402,002
Total resources		expended			382,971	144	27,377	722	411,214
Net gains/(losses)			on investments	10	209,849			22,430	232,279
Net incoming	resources before transfers				180,323	(144)	717,006	21,708	918,893
Gross transfers		between funds			25,906		(25,906)
Net movement		in	funds		206,229	(144)	691,100	21,708	918,893
Fund balances	at 1 January 2020				6,457,825	95,372	46,607	355,540	6,955,344
Fund balances		at	31 December 2020		6,664,054	95,228	737,707	377,248	7,874,237

				2021		2020
			Notes	f		f
Fixed assets
Tangible assets			11		1,057,768		900,554
Heritage assets			12		2,462,000		2,462,000
Investments			13		4,791,869		4,483,288
					8,311,637		7,845,842
Current assets
Stocks			14	1,140		1,140
Debtors			15	62,435		44,076
Cash at bank and	in	hand		119,214		138,240
				182,789		183,456
Creditors: amounts		falling due within
one year			16	(37,930)		(155,061)
Net current assets					144,859		28,395
Total assets less	current liabilities				8,456,496		7,874,237
Capital funds
Endowment funds					423,044		377,248
Income funds
Restricted funds			17		690,401		737,707
Designated funds			18	211,202		95,228
General unrestricted		funds		7,131,849		6,664,054
					7,343,051		6,759,282
					8,456,496		7,874,237

					2021		2020
				Notes
Cash flows from operating		activities
Cash (absorbed by)/generated		from		21
operations						(126,416)		713,350
Investing	activities
Purchase	oftangible fixed assets				(217,520)		(154,418)
Purchase	of investments						(619,710)
Proceeds	on disposal of investments				230,303		83,035
Investment	income received				94,607		75,406
Net cash	generated from/(used		in)
investing	activities					107,390		(615,687)
Net cash	used in financing	activities
Net (decrease)fincrease in		cash	and cash
equivalents						(19,026)		97,663
Cash and	cash equivalents at beginning			ofyear		138,240		40,577
Cash and	cash equivalents	at end ofyear				119,214		138,240

Donations,	legacies and c	ore grants
			Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds	funds		funds	funds
			general	designated			general
			2021	2021	2021		2020	2020	2020
			f				E	F	F
Donations	and gifts		20,782	7,072	8,300	36,154	14,388	7,500	21,888
Legacies receivable				117,192		117,192	30,000	704,733	734,733
Government	COVID support	grants	20,312			20,312	32,159		32,159
			41,094	124,264	8,300	173,658	76,547	712,233	788,780
Donations	and gifts
General donations			418			418	1,042		1,042
Gift Aid receivable			19,910			19,910	12,842		12,842
Friends donations			454		2,300	2,754	504	7,500	8,004
Other restricted/ designated		donations		7,072	6,000	13,072
			20,782	7,072	8,300	36,154	14,388	7,500	21,888

		House	Quarry Rents	Rents	Project Grants	Total	Total
		Admissions			&Renewable	2021	2020
					Heat Incentive
					Scheme
		2021	2021	2021	2021
Income from charitable
activities		130,367	20,000	90,931	49,647	290,945	230,886
Analysis by fund
Unrestricted	funds-
general		130,367	20,000	90,931	21,344	262,642	201,586
Restricted	funds				28,303	28,303	29,300
		130,367	20,000	90,931	49,647	290,945	230,886

			House	Quarry Rents	Rents	Project Grants	Total
			Admissions			&Renewable	2020
						Heat incentive
						Scheme
Income from charitable		activities	81,734	20,045	86,385	42,722	230,886
Analysis by fund
Unrestricted	funds - general		81,734	20,045	86,385	13,422	201,586
Restricted	funds					29,300	29,300
			81,734	20,045	86,385	42,722	230,886

Unrestricted	Unrestricted
funds	funds
general	general
2021	2020
8,992	2,756

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	general			general
	2021	2021		2020	2020	2020
				F		F
Income from listed
investments	81,974	11,923	93,897	71,928	2,850	74,778
Interest receivable	710		710	628		628
	82,684	11,923	94,607	72,556	2,850	75,406

				Unrestricted	Endowment	Total	Unrestricted	Endowment	Total
				funds	funds		funds	funds
				general			general
				2021	2021		2020	2020	2020
				f				F	F
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Depreciation		and
impairment				1,576		1,576	1,707		1,707
v	n	n	ment
				8,414	786	9,200	6,783	722	7,505
				9,990	786	10,776	8,490	722	9,212

			Operational	Property	Project	Total	Operational	Property	Project	Total
			costs	costs	costs	2021	costs	costs	costs	2020
			2021f	2021	2021f	f	2020 f	2020 f	2020f
Staff costs			166,582		5,603	172,185	145,301			145,301
Depreciation and impairment			144	52,468	6,118	58,730	144	24,416	8,674	33,234
Sundry costs			7,788			7,788	4,576			4,576
Printing, postage, stationery		and computer costs	8,468			8,468	10,203			10,203
Advertising and publicity costs			27,551			27,551	23,194			23,194
Telephone costs			3,078			3,078	2,329			2,329
Visitor services costs			17,528			17,528	17,688			17,688
Managing agent fees			23,948			23,948	23,806			23,806
Other professional fees			602			602	2,512			2,512
Bank charges			1,428			1,428	1,665			1,665
Let property costs				17,928		17,928		19,032		19,032
Hall and estate costs				75,214		75,214		36,994		36,994
Garden and woodland	costs			47,682		47,682		41,596		41,596
Other project costs					32,543	32,543			18,703	18,703
Accountancy fees			19,378			19,378	21,169			21,169
			276,495	193,292	44,264	514,051	252,587	122,038	27,377	402,002


Charitable		activities								(Continued)
Analysis	by fund
Unrestricted		funds - general	276,351	188,292		464,643	252,443	122,038		374,481
Unrestricted		funds - designated	144	5,000		5,144	144			144
Restricted		funds			44,264	44,264			27,377	27,377
			276,495	193,292	44,264	514,051	252,587	122,038	27,377	402,002

		2021	2020
		Number	Number
Hall		5	5
Estate and grounds	(inc. part time)	12	10
Total		17	15
Employment costs		2021f	2020
Wages and salaries		158,792	136,782
Social security costs		10,096	5,807
Other pension costs		3,297	2,712
		172,185	145,301

				Unrestricted	Endowment	Total	Unrestricted	Endowment	Total
				funds	funds		funds	funds
				general			general
				2021	2021		2020	2020	2020
							f	F	F
Revaluation	of
investments				491,060	46,463	537,523	209,869	22,432	232,301
Gain/(loss)	on	sale	of
investments				1,242	119	1,361	(20)	(2)	(22)
				492,302	46,582	538,884	209,849	22,430	232,279

11	Tangible fixed assets
		Building and	Tools and	Chattels	Computers	Central	Total
		grounds improvements f	equipment		f	heating Isolar project
	Cost
	At 1 January 2021	593,526	116,925	33,993	28,091	512,626	1,285,161
	Additions	52,816	8,473		858	155,373	217,520
	At 31 December 2021	646,342	125,398	33,993	28,949	667,999	1,502,681
	Depreciation and
	impairment
	At 1 January 2021	98,826	66,894	5,642	21,776	191,469	384,607
	Depreciation charged	in the
	year	15,930	14,626	885	4,096	24,769	60,306
	At 31 December 2021	114,756	81,520	6,527	25,872	216,238	444,913
	Carrying amount
	At 31 December 2021	531,586	43,878	27,466	3,077	451,761	1,057,768
	At 31 December 2020	494,700	50,031	28,351	6,315	321,157	900,554
12	Heritage assets
						At	valuationf
	At 1January 2021 and at 31 December 2021						2,462,000

Fixed asset investments
	Listed	Cash In	Total
	investments	porffolio
	E
Cost or valuation
At 1 January 2021	4,463,970	19,318	4,483,288
Valuation changes	537,523		537,523
Disposals	(223,979)	(4,963)	(228,942)
At 31 December 2021	4,777,514	14,355	4,791,869
Carrying amount
At 31 December 2021	4,777,514	14,355	4,791,869
At 31 December 2020	4,463,970	19,318	4,483,288

Stocks
				2021	2020
				E	f
Finished	goods and goods for resale			1,140	1,140
Debtors
Amounts	falling due within		one year:	2021f	2020 E
Amounts	owed by subsidiary		undertakings	28,935	26,875
Other debtors				15,786	1,674
Prepayments		and accrued income		17,714	15,527
				62,435	44,076

			2021f	2020
Other taxation	and social security		5,836	1,967
Trade creditors			1,360	127,908
Other creditors			249	152
Accruals and deferred		income	30,485	25,034
			37,930	155,061

					Movement	Movement	in funds				Movement	Movement	in funds
			Balance at		Incoming	Resources		Transfers	Balance at		Incoming	Resources		Transfers	Balance at
			1 January	2020	resources	expended		1	January	2021	resources	expended			31 December
															2021f
HLF: Kiplin in times ofwar				549			(117)			432			(88)		344
HLF:Archaeology project				1,290			(229)			1,061			(229)		832
Yorventure: Bog	garden			7,735			(194)			7,541			(189)		7,352
Yorventure: Playship				6,177			(1,980)			4,197			(1,979)		2,218
HLF: A year in transition				7,563			(5,042)			2,521			(2,521)
Apple Orchard				1,166						1,166					1,166
Chris Crow Oak				2,021						2,021					2,021
Yorventure: Kiplin Beck and Richmond
Drive Walk			20,020				(1,112)		18,908				(1,112)		17,796
3D Virtual Tour				86						86					86
Hall Carpets					7,500		(6,500)	(1,000)
Annie Marchant	Collection				707,583	(10,673)			696,910		12,923	(10,378)		(40,869)	658,586
COVID-19 Heritage Emergency		Fund			29,300		(1,530)	(24,906)		2,864			(2,965)	101
Historic England:	Roof Grant										18,900	(18,900)
Kickstart Funding											5,603		(5,603)
HDC: Garden Project											3,800			(3,800)
C Wands donation: Garden Project											5,000			(5,000)
Friends donation:	Garden Project										2,000			(2,000)
Friends donation:	Print Restoration										300		(300)
			46,607		744,383	(27,377)		(25,906)	737,707		48,526	(44,264)		(51,568)	690,401

						Ilovement	Ilovement	in funds
	Balance at		Resources	Balance at		Incoming	Resources		Transfers	Balance at
	1 January	2020	expended1	January	2021	resources	expended			31 December
										2021
						f
Woodlands
project		9,062	(144)		8,918			(144)		8,774
Plant site
restoration	86,310			86,310						86,310
Gardens
Project						117,192		(5,000)	(3,146)	109,046
Ark & Dove						7,072				7,072
	95,372		(144)	95,228		124,264		(5,144)	(3,146)	211,202

Analysis ofnet assets	between funds
	Unrestricted	Designated	Restricted	Endowment	Total	Unrestricted	Designated	Restricted	Endowment	Total
	funds	funds	funds	funds		funds	funds	funds	funds
	2021	2021	2021	2021f	2021	2020 E	2020 E	2020 E	2020 E	2020
Fund balances at 31
December 2021 are
represented by:
Tangible assets	1,023,985	5,368	28,415		1,057,768	860,510	5,512	34,532		900,554
Heritage assets	2,462,000				2,462,000	2,462,000				2,462,000
Investments	3,682,515	86,310	600,000	423,044	4,791,869	3,419,730	86,310	600,000	377,248	4,483,288
Current assets/(liabilities)	(38,651)	121,524	61,986		144,859	(78,186)	3,406	103,175		28,395
	7,129,849	213,202	690,401	423,044	8,456,496	6,664,054	95,228	737,707	377,248	7,874,237

21	Cash generated from operations				2021	2020
					F
	Surplus for the year				582,259	918,893
	Adjustments for:
	Investment income recognised in statement		offinancial	activities	(94,607)	(75,406)
	Donation of heritage assets					(30,000)
	(Gain)/loss on disposal of investments				(1,361)	22
	Fair value gains and losses on investments				(537,523)	(232,301)
	Depreciation and impairment oftangible	fixed assets			60,306	34,940
	Movements in working capital:
	(Increase) in debtors				(18,359)	(27,190)
	(Decrease)/increase in creditors				(117,131)	124,392
	Cash (absorbed by)/generated from	operations			(126,416)	713,350
22	Analysis ofchanges in net funds
	The CIO had no debt during the year.