##
||||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|information|||||||
|---|---|---|---|---|---|---|---|---|
|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||||||
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||||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)|
##
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##
|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|
##
##
|19.|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|
##