2022-12-31-accounts - Jane Austen's House Museum

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			Page
Legal and administrative	information
Trustees' annualreport			2-5
Statement ofTrustees'	responsibilities
Auditor's report to the	Trustees		7-9
Consolidated Statement	offinancial	activities	10
Consolidated Balance sheet
Charity Balance sheet			12
Consolidated Cash flow	statement		13
Notes to the financial statements			14-25

Legal and administrative	Legal and administrative
Charity number		1156458
Principal	address	Jane Austen's House
		Winchester Road
		Chawton
		Alton
		Hampshire
		GU34 1SD
Trustees		Isabel Hughes (Chair)
		Rebecca Barden (from			16'" February 2022)
		Naomi Conway (to	13w April 2022)
		Martyn Dell (to 7'" December				2022)
		Stuart Dorward (to 7'"			December 2022)
		Geoffrey Marsh (from			16m February 2022)
		Isabella Mead (from		16'" February 2022)
		John Nicholls (from		16' February to 7'" September			2022)
		Annabel Partridge
		Chris Pearce (from	16'" February 2022 to 14'"June				2023)
		Louisa Price (from	16w		February 2022)
		Elizabeth Scott (from 13'"April				2022)
		Professor Kathryn	Sutherland			(to 3'" March 2023)
		Ayesha Walawalkar		(from 13'"April 2022)
		Anne Young (from	13w April 2022)
Director		Lizzie Dunford
Auditors	&Accountants	Compass Accountants			Limited
		Venture House
		The Tanneries
		East Street
		Titchfield
		Hampshire
		PD14 4AR
Bankers		CAF Bank Limited
		25 Kings Hill Avenue
		Kings Hill
		West Mailing
		Kent
		MF194JQ
		National Westminster Bank Pic
		38 High Street
		Alton
		Hampshire
		GU34 1BF

			Unrestricted	Restricted	2022	Unrestricted	Restricted	2021
			funds	funds	Total	funds	funds	Total
		Notes	f	f	f		f	f
Income from:
Donations and grants			58,778	40,900	99,678	53,589	244,246	297,835
Donated assets			524,800		524,800
Legacies							1,000	1,000
Admissions			303,136		303,136	125,374		125,374
Trading company			265,163		265,163	110,683		110,683
Investment income			966		966	16		16
Other income			23,392		23,392	22,908		22,908
Total Income			1,176,235	40,900	1,217,135	312,570	245,246	557,816
Expenditure on:
Raising funds			8,528		8,528	3,846		3,846
Trading company			168,702		168,702	76,754		76,754
Charitable activities			388,408	159,567	547,975	330,717	187,461	518,178
Total expenditure			565,638	159,567	725,205	411,317	187,461	598,778
Net income/(expenditure)			610,597	(118,667)	491,930	(98,747)	57,785	(40,962)
Transfer between funds			(25,579)	25,579
Net movement in	funds		585,018	(93,088)	491,930	(98,747)	57,785	(40,962)
Reconciliation of funds:
Total funds brought	forward		2,093,791	117,307	2,211,098	2,192,538	59,522	2,252,060
Total funds carried	forward		2,678,809	24,219	2,703,028	2,093,791	117,307	2,211,098

As at 31st Dece	mb	er 20	22
						2022		2021
				Notes
Fixed assets
Tangible assets				12		5,970		9,588
Heritage assets				13		2,143,978		1,618,993
Investments				14		100		100
						2,150,048		1,628,681
Current assets
Debtors				16	116,136		163,766
Cash at bank and	in	hand			526,177		512,018
					642,313		675,784
Creditors: amounts		falling
due within one	year			17	(89,333)		(93,367)
Net current assets						552,980		582,417
Total assets less	current		liabilities			2,703,028		2,211,098
Net assets						2,703,028		2,211,098
Funds				18
Restricted funds				20		24,219		117,307
Designated funds						351,579		191,962
General unrestricted		funds				2,327,230		1,901,829
Total unrestricted	funds			19		2,678,809		2,093,791
Total funds						2,703,028		2,211,098

As at 31st Decem	b	er 202	2
						2022		2021
				Notes
Fixed assets
Tangible assets				12		5,970		9,588
Heritage assets				13		2,143,978		1,618,993
Investments				14
						2,149,948		1,628,581
Current assets
Stock				15	38,433		40,817
Debtors				16	37,476		121,703
Cash at bank and in		hand			529,401		516,003
					605,310		678,523
Creditors: amounts		falling
due within one year				17	(52,230)		(96,006)
Net current assets						553,080		582,517
Total assets less	current		liabilities			2,703,028		2,211,098
Net assets						2,703,028		2,211,098
Funds				18
Restricted funds				20		24,219		117,307
Designated funds						351,579		191,962
General unrestricted		funds				2,327,230		1,901,829
Total unrestricted	funds			19		2,678,809		2,093,791
Totalfunds						2,703,028		2,211,098

for the year ended 31D	ecember	20	22
						2022	2021
Cash flows from operating	activities:
Net cash provided by/(used	in) operating			activities		15,508	(23,630)
Cash flows from investing	activities:
Income from investments						966	16
Purchase of tangible fixed assets						(3,076)	(680)
Purchase of heritage assets
Net cash used in investing	activities					(2,110)	(664)
Change in cash and cash equivalents		in	the reporting		period	13,398	(24,294)
Cash and cash equivalents	at 1January		2022			516,003	540,297
Cash and cash equivalents	at31December			2022		529,401	516,003
Net income/(expenditure) for	the reporting		period			491,930	(40,962)
Depreciation						4,840	13,528
Loss on disposal ofassets						1,669	23,870
Income from investments						(966)	(16)
Donated assets						(524,800)
Decrease/(increase) in stock						2,384	14,384
Decrease/(increase) in debtors						84,227	(97,679)
(Decrease)/increase in creditors						(43,776)	63,245
Net cash provided by/(used	in) operating			activities		15,508	(23,630)

Donations
			Unrestricted	Designated	Restricted	2022	2021
			funds	funds	funds	Total	Tata I
			E	E	E	E	E
JASNA Fund				6,869		6,869
Jane's Fund				9,870		9,870	11,085
Main House	Restoration	Fund			3,015	3,015	62,721
JA &Art of	Writing Fund			3,960		3,960
Art Fund reimagined grant					39,140	39,140
Small business COVID grants			4,000			4,000	23,857
Coronavirus	Job Retention Scheme grant						10,933
Historic Houses Foundation					(1,255)	(1,255)	85,592
HCC Invest	in Hampshire						85,000
Sundry donations and grants			34,079			34,079	18,647
			38,079	20,699	40,900	99,678	297,835

Legacies
	Unrestricted	Designated	Restricted	2022	2021
	funds	funds	funds	Total	Total
	E	E	E	E	E
Legacies					1,000

Summary oftrading	Summary oftrading	Summary oftrading	Summary oftrading	results			2023	2022
							f	f
Turnover							264,663	110,683
Cost of sales							(121,756)	(43,889)
Gross profit							142,907	66,794
Administrative		expenses					(52,176)	(37,129)
Other income							500
Net profit for	the		year				91,231	29,665
Amount gift-aided			to the charity				(91,231)	(29,665)
Retained profit
The assets and		liabilities		ofthe company were:
Assets							96,335	50,237
Liabilities							(96,235)	(50,137)
Funds							100	100
Investment	income
					Unrestricted	2022	Unrestricted	2021
					funds	Total	funds	Total
					f	f	6	6
Bank interest	receivable				966	966	16	16
Group					966	966	16	16
Interest receivable			from group undertakings		3,530	3,530	2,564	2,564
Charity					4,496	4,496	2,580	2,580

			Unrestricted	2022	Unrestricted	2021
			funds	Total	funds	Total
				f	6	6
Advertising	and	publicity	8,528	8,528	3,846	3,846
			8,528	8,528	3,846	3,846

Charitable	activiti	es	es
		Unrestricted		Designated	Restricted	2022	Unrestricted	Restricted	2021
			funds	funds	funds	Total	funds	funds	Total
			E	E	E	E	E	E	E
Wages			217,560			217,560	180,535	10,933	191,468
Employer's	NIC		15,208			15,208	13,107		13,107
Employer's	pension	costs	9,009			9,009	8,089		8,089
Project expenses			10,031	22,758	146,341	179,130	16,032	165,683	181,715
Conservation	ofexhibits		2,598			2,598	262		262
Governance	&support costs		111,244		13,226	124,470	112,692	10,845	123,537
			365,650	22,758	159,567	547,975	330,717	187,461	518,178

Governance and	support	costs	costs
		Unrestricted		Restricted	2022	Unrestricted	Restricted	2021
			funds	funds	Total	funds	funds	Tata I
			E	E	E	E		E
Support costs
Upkeep ofgarden			6,395		6,395	6,086		6,086
Rates			962		962	197		197
Light and heat			8,559		8,559	5,263		5,263
Computer and software			14,126		14,126	10,817		10,817
Telephone			697		697	761		761
Insurance			20,272		20,272	18,329		18,329
Repairs and maintenance			8,228		8,228	8,568		8,568
Retail terminal, transaction		and	11,041		11,041	5,418		5,418
equipment costs
Depreciation of fixtures and		fittings	4,840		4,840	13,528		13,528
Postage and packaging			104		104	62		62
Cleaning			6,373		6,373	3,109		3,109
Staff travel			2,766		2,766	400		400
Office stationery			599		599	346		346
Fundraising and training expenses			1,099		1,099	2,241		2,241
Miscellaneous			1,019		1,019	765		765
Bank interest and charges			1,439		1,439	576		576
Staff and volunteer	refreshments		782		782	691		691
Irrecoverable VAT			13,172	13,226	26,398	4,715	10,845	15,560
Loss on disposal of fixed asset			1,669		1,669	23,870		23,870
Governance costs
Audit fees			3,400		3,400	3,300		3,300
Accountancy fees			2,555		2,555	2,515		2,515
Professional fees			555		555	1,110		1,110
Travel			592		592	25		25
			111,244	13,226	124,470	112,692	10,845	123,537

					2022	2021
					f	f
Net incoming	resources	is stated	after charging:
Depreciation	and other	amounts	written offtangible fixed assets		6,509	37,398
Auditors' remuneration					3,400	3,300
Auditors' remuneration		from non-audit		work	2,555	2,515
Employees
					2022	2021
Employment	costs				E	f
Total wages and salaries					252,003	211,013
Less recharged	to J A H	M Trading			(29,408)	(21,861)
Less recharged	to projects				(7,709)	(600)
					214,886	188,552
Social security	costs				15,208	13,107
Pension costs					9,009	8,089
					239,103	209,748

s follows:
2022	2021
Number	Number
15	15

12.	Tangible fixed assets			Fixtures and	Computer
				fittings	Equipment	Tota I
				f	f
	Cost
	At 1"January 2022			63,951	12,387	76,338
	Additions				1,276	1,276
	Disposals			(2,550)		(2,550)
	At 31"December 2022			61,401	13,663	75,064
	Depreciation
	At 1"January 2022			54,412	12,338	66,750
	Charge for the year			3,515	1,325	4,840
	Eliminated in respect ofdisposals			(2,496)		(2,496)
	At 31"December 2022			55,431	13,663	69,094
	Net book values
	At 31*' December 2022			5,970		5,970
	At 31"December 2021			9,539	49	9,588
	All tangible fixed assets are held and used for direct charitable		purposes.
13.	Heritage assets
		Freehold		Improvements
		property		to property	Exhibits	Total
			f	f	f	f
	Cost
	At 1"January 2022	62,500		946,666	609,827	1,618,993
	Additions			1,800	524,800	526,600
	Disposals			(1,615)		(1,615)
	At 31u December 2022	62,500		946,851	1,134,627	2,143,978
	Depreciation
	At 1"January and 31*'December 2022
	Net book values
	At 31"December 2022	62,500		946,851	1,134,627	2,143,978
	At 31*'December 2021	62,500		946,666	609,827	1,618,993

Five year summ	ary ofheritage asset	transactions
		2022f	2021 f	2020f	2019 f	2018 f
Additions
Improvements	to property	1,800			27,490	1,252
Exhibits		524,800		177,250	41,076	4,300
Total additions		526,600		177,250	68,566	5,552
~Dis osals
Improvements	to property	1,615		805	403
Exhibits				601	3,399
Total disposals		1,615		1,406	3,802


Fixed asset investments	- Charity	Subsidiary
		undertakings
		shares	Total
		E
Cost
At 1January 2022 and
At 31December 2022		100	100

15.	Stocks
				Group		Charity
				2022	2021	2022	2021
				f	f	f	f
	Goods for	resale		38,433	40,817
16.	Debtors
				Group		Charity
				2022	2021	2022	2021
				f	f	f	f
	Grants receivable			19,437	102,118	19,437	102,118
	Amounts	owed by group undertakings					17,833
	Other debtors			104	6,424	104	6,424
	Prepayments		and accrued income	17,935	13,161	96,595	37,391
				37,476	121,703	116,136	163,766

17.	Creditor	s: amounts	falling	due	within one	year
							Group			Charity
							2022	2021		2022	2021
							E		f		f
	Trade creditors						8,084	10,280		5,300	9,876
	Other taxes and social		security				5,341	4,534		5,336	4,534
	Amounts	owing to subsidiary		undertakings						42,107
	Other creditors						19,523	15,517		19,523	15,517
	Accruals	and deferred	income				19,282	65,675		17,067	63,440
							52,230	96,006		89,333	93,367
18.	Analysis	ofnet assets between			funds
					Non-charitable		Unrestricted		Designated	Restricted	Total
					trading	funds		funds	funds	funds	funds
							f		f	f
	Fund balances at 31December 2022 as represented						by.
	Tangible	fixed assets						5,970			5,970
	Heritage	assets						2,143,978			2,143,978
	Investments					(100)		100
	Current	assets			(37,003)			266,515	351,579	24,219	605,310
	Current	liabilities				37,103		(89,333)			(52,230)
								2,327,230	351,579	24,219	2,703,028
					Non-charitable		Unrestricted		Designated	Restricted	Total
					trading	funds		funds	Funds	funds	funds
							E	f	f	f	E
	Fund balances at 31December 2021 as represented						by;
	Tangible	fixed assets						9,588			9,588
	Heritage	assets						1,618,993			1,618,993
	Investments					(100)		100
	Current	assets				2,739		313,374	191,962	170,448	678,523
	Current	liabilities				(2,639)		(40,226)		(53,141)	(96,006)
								1,901,829	191,962	117,307	2,211,098

Unrestricted funds	Unrestricted funds					At				At
						1"January	Incoming	Outgoing		31"December
						2022	resources	resources	Transfers	2022
						E
Unrestricted	funds					1,901,829	986,834	(374,178)	(187,255)	2,327,230
Designated	funds:
JASNA (Conservation)			Fund			39,034	6,869	(1,639)	(6,689)	37,575
Jane's Fund						42,928	9,870	(952)	(18,342)	33,504
Long Term	Maintenance			Fund		10,000			5,000	15,000
Acquisitions Fund						50,000		(15,308)	(14,692)	20,000
Development Fund						50,000		(4,859)	(37,641)	7,500
JA &Art ofWriting		Fund					3,960		29,040	33,000
Shop Refurbishment			Fund						25,000	25,000
Courtyard	Buildings		Restoration		Fund				180,000	180,000
Designated	funds:					191,962	20,699	(22,758)	161,676	351,579
						2,093,791	1,007,533	(396,936)	(25,579)	2,678,809
						At				At
						1nJanuary	incoming	Outgoing		31u December
						2021	resources	resources	Transfers	2021
						E			f	f
Unrestricted	funds					2,014,201	224,399	(323,615)	(13,156)	1,901,829
Designated	funds:
JASNA (Conservation)			Fund			41,092		(2,058)		39,034
Jane's Fund						46,877	11,085	(5,034)	(10,000)	42,928
Long Term	Maintenance			Fund					10,000	10,000
Acquisitions	Fund					44,148			5,852	50,000
Development Fund						43,002		(156)	7,154	50,000
Education	Fund					3,218	332	(3,700)	150
Designated	funds					178,337	11,417	(10,948)	13,156	191,962
						2,192,538	235,816	(334,563)		2,093,791


Restricted	funds				At				At
					1January	Incoming	Outgoing		31December
					2022	resources	resources	Transfers	2022
					E	E	E	E	E
Main House	Restoration		Fund		117,307	1,760	(145,354)	26,287
Art Fund Reimagined		Fund				39,140	(14,213)	(708)	24,219
					117,307	40,900	(159,567)	25,579	24,219
					At				At
					1January	Incoming	Outgoing		31December
					2021	resources	resources	Transfers	2021
					E	E	E	E	E
Main House	Restoration		Fund		59,522	234,313	(176,528)		117,307
Coronavirus	Job Retention			Scheme		10,933	(10,933)
					59,522	245,246	(187,461)		117,307

								2022	2021
								f	f
Management gr Visitor	Services		staff					29,408	21,861
Till transaction charges								9,033	4,088
Alarms gr security								484	443
Utilities								1,208	718
Insurance								1,947	1,713
ITand telecoms								360	360
Rent								1,700	1,700
								44,140	30,883
Financial instruments
The carrying amounts	of the	charity's		financial		instruments	are as follows:
								2022	2021
								f	f
Financial assets
Debt instruments measured		at	amortised		cost:
—Grants receivable (note 16)								19,437	102,118
—Amounts owed by subsidiary			undertakings			(note 16)			17,833
								19,437	119,951
Financial liabilities
Measured at amortised cost
—Trade creditors (note 17)								5,300	9,876
—Amounts owing to subsidiary			undertakings			(note 17)		42,107
—Other creditors (note 17)								19,523	15,517
								66,930	25,393