**REGISTERED CHARITY NUMBER: 1156747**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023**
**for**
**The Kestle Barton Trust**
Atkins Ferrie Chartered Accountants Lakeside Offices The Old Cattle Market Coronation Park Helston Cornwall TR13 0SR
**The Kestle Barton Trust**
## **Contents of the Financial Statements for the Year Ended 31 March 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 3|
|**Independent Examiner's Report**|4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6|
|**Notes to the Financial Statements**|7 to 12|
|**Detailed Statement of Financial Activities**|13 to 14|
**The Kestle Barton Trust**
## **Report of the Trustees**
## **for the Year Ended 31 March 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the charity are to educate in and promote the arts for the public benefit and to further the development of the public appreciation of the arts.
The charity arranges artistic events and workshops and operates a gallery, accessible to the general public.
## **Public benefit**
The trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
After the long winter break, our gallery reopened on April 9 2022 with the exhibition, _Flux_ , showing magnificent glass made by Abigail Reynolds. This project was initiated in 2019 when Reynolds first successfully made glass at Kestle Barton using local beach sand and kelp she had gathered.
Alongside the glass, displayed as mouth blown roundels, the artist showed her film, which documents the glass-making process. For this exhibition Abigail additionally produced a large-scale woodcut print of kelp and a book titled _Flux: Glass from sand and seaweed_ .
Close to Kestle Barton in Redruth, Reynolds has unveiled a permanent piece commissioned by Cornwall Council. This work, _Tre_ , is a four metre high window installed in the reference library at Kresen Kernow. _Tre_ incorporates the glass roundels also shown at Kestle Barton.
Early in May we held our annual volunteer gardening day, offering lunch to all who turned out to help. Eight volunteers joined us, working alongside our professional horticulturalist, Sam Read. Sam works one day week in the garden so added help is always welcome especially as our garden is listed in the National Gardens Association yellow book - so it needs to look good.
_Story Days_ , our Festival of Children's Literature took place over two days in May. Two tents and our pavilion provided space for three workshops running simultaneously throughout each day. Over 200 children from Lizard schools enjoyed the experience.
Alex Wharton performed poems from his collection _Daydreams and Jellybeans_ . Fleur Hitchcock encouraged the children to think about plotting and character development with two of her books, _Waiting for Murder_ and, from the Cliff Toppers series, _The Thorn Island Adventure_ . Jenny McLachlan ran workshops based on her books, _Land of Roar_ and _Return to Roar_ . _Story Days_ was very generously supported by the Cornwall Community Foundation.
Our summer exhibition, _Gustav Metzger: Earth Minus Environment_ , (25 June / 4 September), took its title from an unrealised sculptural installation that Metzger proposed for the UN Earth Summit in Rio de Janeiro in 1992. Metzger hoped the work would provide clear thinking on environmental matters by creating 'a dramatic visual symbol', because 'these issues cannot live by words alone'.
The exhibition at Kestle Barton included three elements. First, _Mobbile_ (1970/2022), a sculptural work that makes visible the destructive impacts of human activity on the natural world. _Mobbile_ consists of a modified second-hand car that collects and stores its own carbon emissions. The car's exhaust pipe extends into a transparent cube fixed onto its roof. Inside this box, a living plant becomes gradually asphyxiated by the car's fumes.
In advance of the exhibition opening, _Mobbile_ was driven to various sites across West Cornwall, reminding the many who saw it of the conflict between ecological health and much human activity. Current degradation of the planet we are told must be remedied to avert catastrophic climate change, yet these warnings are yet to materialise into significant action.
In the gallery, the pairing _Mass Media: Today and Yesterday_ (1971/2009) and _Strampelnde Bäum/Flailing Tree_ (2010/2022) was presented, both using 'trees' as their medium. In _Mass Media: Today and Yesterday_ trees are presented in their most ephemeral, throwaway form, the newspaper. Newspapers were important to Metzger as the physical materialisation of history, but they also represent the casual consumption and waste of millions of trees to produce our daily news.
Page 1
**The Kestle Barton Trust**
## **Report of the Trustees**
## **for the Year Ended 31 March 2023**
_Mass Media_ is what Metzger called a 'public-active' installation because visitor involvement is an essential aspect of the work. Next to the monumental stacks of newspapers that dominate the gallery is another pile of papers that visitors are encouraged to leaf through in order to find and cut out headlines, images and articles that reflect their thoughts and opinions in response to themes such as 'extinction' and to pin these contributions on the gallery walls as part of an evolving collaborative mural that gives voice to a usually silent audience. As is usual with Metzger, the work functions as part of a larger strategy to disrupt passive behaviours such as consumption or disengagement from politics and to encourage active, critical engagement with the issues of our time.
_Strampelnde Bäum /Flailing Tree_ intertwines Metzger's environmental campaigning with the trauma of Metzger's own childhood, the loss of his parents in the Holocaust and his own forced 'uprooting' at the age of thirteen, when he was sent to England on the Kindertransport and his life as a refugee began. The violence inflicted upon the tree, upturned in concrete with its roots shorn, is a powerful metaphor for the far more extensive, but unthinking brutality humanity has visited upon itself and the natural world more broadly.
Five students from Falmouth University came to Kestle Barton through the university's Micro Internship Scheme. They worked very successfully on the public engagement aspect of _Mass Media: Today and Yesterday._
A series of well attended tree talks and walks took place over the opening weekend. Tim Kellett, Chair of Cornwall Ancient Tree Forum, made a map of a walk including special trees in our vicinity and presented us with a seedling of the Darnley Oak, a magnificent ancient Cornish tree.
We regard the land that surrounds the gallery as an extremely important aspect of all we do and we joined a celebration of National Meadows Day in early July, organised by local groups Wildlife Groundswell and Plantlife. The event was organised as a 'safari' visiting three meadows, travelling from Goongillings on the north side of the Helford River, to Kestle Barton and on to Gear Farm. The County Plant Recorder attended and was able to list 48 wild flowers, 17 grasses and 3 rushes over the three sites.
On the land beyond our meadow, William Arnold's SEEDHENGE was an ephemeral sun monument constituted of sunflowers grown from cheap birdseed from a chain of discount home hardware stores.
In a work that harks back to classic 20th Century land art, in particular Agnes Denes' _Wheatfield_ , while referencing the prehistoric architecture of the region, a circular plantation of sunflowers was grown within a round earthwork with entrances facing the midsummer sunrise and sunset.
The process of growth was captured in a long-duration time-lapse and by pinhole 'solargraph' cameras at the ordinal points. Birds were welcome to feast on the harvest. Limited edition silver gelatin photographic prints of the sun flowers were available for sale.
Meanwhile, artists, Fourthland with Maya Ronchetti set up an installation and gathering space in Camborne, Cornwall, presenting a fusion of a planetarium and a Middle Eastern tea house in proximity to Camborne's deepest mine.
This ran from November 2021 until October 2022 and provided a gathering place for the Syrian refugees who had visited Kestle Barton in previous years. There was delicious food and dancing - both Morris dancing and the dabke in a delightful fusion.
Using clay, artists Attua Aparicio Torinos, Saelia Aparicio, Simon Bayliss, Brickfield, Phoebe Collings-James and Rosanna Martin made an exhibition with curator Rebecca Lewin. Titled, _Feet of Clay_ , (September 10 / October 29).
Rebecca Lewis wrote, 'Humans have developed sophisticated methods of extracting clay from the ground, and with the growth of global distribution networks it has found its way into products as diverse as tiles, paper, pills, paint, insulation and toothpaste. These uses have shaped landscapes, including Cornwall's clay country, where deep valleys have been quarried and high mountains of waste have been constructed. As we begin to make more direct connections between the causes and effects of human interactions with materials and the ecologies that produced them, clay offers a direct example of the removal of matter from one location to so many others across the planet in ways that are at once necessary and extractive.'
'Crucially,' Rebecca Lewin added, these artists 'rather than observing from afar, position the human body as embedded inside of and implicated in the use and impact of this material - they are forms that nourish, protect growth, collect waste, offer repose and record gestures. Together, they meditate on the tension between the negative spaces of mines and quarries and the positive act of creating that is made possible as a result of this displacement.'
A brick making workshop was run by Brickworks. Rosanna Martin showed how to make bricks by hand using waste materials sourced directly from the china clay landscape around St Austell, where Brickfield is located. The bricks made were taken back to the Brickfield site to be fired in the mini-beehive kiln and added to the Brickfield collection for use in a future community build.
A total of 6,148 visitors came to our gallery, garden and surrounding land in the period April 2022 - 23. This is in line with records from previous years.
Page 2
**The Kestle Barton Trust**
**for the Year Ended 31 March 2023**
## **Report of the Trustees**
## **FINANCIAL REVIEW Reserves policy**
It is the trustees' view that the present level of reserves is sufficient for the current and future level of activity and will be adequate for the Charity's needs going forward.
It is not the Charity's policy to hold significant reserves.
At 31 March 2023, the total funds held are £18,717 (2022: £46,947), all of which are unrestricted. The free reserves of the charity are £15,010 (2022: £43,874).
The net deficit for the year as set out in the Statement of Financial Activities is £28,230 (2022: £12,897 surplus).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, dated 25 October 2013, and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
New trustees are recruited and appointed by the board of trustees.
## **Risk management**
The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1156747
## **Principal address**
Kestle Barton Manaccan Helston Cornwall TR12 6HU
## **Trustees**
Mrs K S Townshend Ms T R S Gleadowe Mrs A J Bunning RIBA Mr M Osterfield
## **Independent Examiner**
Miss Hannah Collison FCCA FCA BFP Atkins Ferrie Chartered Accountants Lakeside Offices The Old Cattle Market Coronation Park Helston Cornwall TR13 0SR
## **COMMENCEMENT OF ACTIVITIES**
Activities commenced on 17 April 2014.
Approved by order of the board of trustees on 30[th] January 2024 and signed on its behalf by:
Mrs K S Townshend - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of The Kestle Barton Trust**
## **Independent examiner's report to the trustees of The Kestle Barton Trust**
I report to the charity trustees on my examination of the accounts of The Kestle Barton Trust (the Trust) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Miss Hannah Collison FCCA FCA BFP Atkins Ferrie Chartered Accountants Lakeside Offices The Old Cattle Market Coronation Park Helston Cornwall TR13 0SR
Date: 31[st] January 2024
Page 4
**The Kestle Barton Trust**
**Statement of Financial Activities for the Year Ended 31 March 2023**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
63,591
4,000
**Charitable activities**
Workshops & exhibitions
17,167
-
**Total**
80,758
4,000
**EXPENDITURE ON**
**Charitable activities**
3
Workshops & exhibitions
108,988
4,000
**NET INCOME/(EXPENDITURE)**
(28,230)
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
46,947
-
**TOTAL FUNDS CARRIED FORWARD**
18,717
-|2023
Total
funds
£
67,591
17,167
84,758
112,988
(28,230)
46,947
18,717|2022
Total
funds
£
103,939
23,145|
|---|---|---|
|||127,084|
|||114,187|
|||12,897
34,050|
|||46,947|
The notes form part of these financial statements
Page 5
**The Kestle Barton Trust**
|**Balance Sheet**
**31 March 2023**
Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Intangible assets
8
674
-
Tangible assets
9
3,033
-
3,707
-
**CURRENT ASSETS**
Debtors
10
13,147
-
Investments
11
1
-
Cash at bank and in hand
6,134
-
19,282
-
**CREDITORS**
Amounts falling due within one year
12
(4,272)
-
**NET CURRENT ASSETS**
15,010
-
**TOTAL ASSETS LESS CURRENT LIABILITIES**
18,717
-
**NET ASSETS**
18,717
-
**FUNDS**
13
Unrestricted funds
**TOTAL FUNDS**|2023
Total
funds
£
674
3,033
3,707
13,147
1
6,134
19,282
(4,272)
15,010
18,717
18,717
18,717
18,717|2022
Total
funds
£
898
2,175
3,073
18,944
1
27,976
46,921
(3,047)
43,874
46,947
46,947
46,947
46,947|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30[th] January 2024 and were signed on its behalf by:
Mrs K S Townshend - Trustee
The notes form part of these financial statements
Page 6
**The Kestle Barton Trust**
**Notes to the Financial Statements for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£).
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income mainly consists of funding received from the Arts Council to enable the running of the gallery and artistic events and workshops, in addition to income from the sale of art publications.
## **Government grants**
Government grants are recognised as income when there is evidence of entitlement, receipt is probable and the amount can be measured reliably. Grants received are included as unrestricted funds within 'Donations and legacies'.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Allocation and apportionment of costs**
Support costs have been allocated between governance costs and finance costs. Governance costs are those items of expenditure incurred in the course of the charity's statutory obligations and include the cost of independent examinations and costs linked to the strategic management of the charity.
Support costs are wholly allocated to Workshops and exhibitions, given the nature of the support costs. These costs form part of the overall Workshop and exhibitions costs disclosed under Charitable Activities on the face of the Statement of Financial Activities.
## **Intangible assets**
Intangible assets represent the PR Film and website development. These costs are being written off on a 25% reducing balance basis.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 7
**The Kestle Barton Trust**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.
## **Financial instruments**
The charity only has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **2. DONATIONS AND LEGACIES**
|Donations
Gift aid
Grants|2023
£
50,871
12,720
4,000
67,591|2022
£
62,752
15,689
25,498|
|---|---|---|
|||103,939|
Grant income of £4,000 relates to funding received from the Cornwall Community Fund for the 2022 Festival of Children's Literature.
During 2022, £12,000 of grant income related to government grant income received in the form of Covid-19 business support and the Job Retention Scheme. No such income was received in the year ended 31 March 2023.
## **3. CHARITABLE ACTIVITIES COSTS**
## **4.**
|**CHARITABLE ACTIVITIES COSTS**|||
|---|---|---|
|Workshops & exhibitions
**SUPPORT COSTS**
Workshops & exhibitions|Support
Direct
costs (see
Costs
note 4)
£
£
96,282
16,706
Governance
Other
costs
£
£
11,629
5,077|Totals
£
112,988|
|||Totals
£
16,706|
Included in governance costs is £2,760 (2022: £2,700) relating to the fees payable for the independent examination of the financial statements.
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
continued...
Page 8
**The Kestle Barton Trust**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **6. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Gallery & administration
Maintenance
No employees received emoluments in excess of £60,000.|2023
£
34,977
1,675
742
37,394
2023
1
1
2|2022
£
32,344
-
729|
|---|---|---|
|||33,073|
|||2022
1
1
2|
## **7.**
## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
103,939
-
**Charitable activities**
Workshops & exhibitions
23,145
-
**Total**
127,084
-
**EXPENDITURE ON**
**Charitable activities**
Workshops & exhibitions
114,187
-
**NET INCOME**
12,897
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
34,050
-
**TOTAL FUNDS CARRIED FORWARD**
46,947
-|Total
funds
£
103,939
23,145
127,084
114,187
12,897
34,050
46,947|
|---|---|
continued...
Page 9
**The Kestle Barton Trust**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **8. INTANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2022 and 31 March 2023
**AMORTISATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022
**9.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
fittings
£
**COST**
At 1 April 2022
6,506
Additions
-
At 31 March 2023
6,506
**DEPRECIATION**
At 1 April 2022
4,331
Charge for year
543
At 31 March 2023
4,874
**NET BOOK VALUE**
At 31 March 2023
1,632
At 31 March 2022
2,175
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**11.**
**CURRENT ASSET INVESTMENTS**
Shares in group undertakings|Computer
equipment
£
-
1,868
1,868
-
467
467
1,401
-
2023
£
13,147
2023
£
1|PR Film &
website
£
2,837
1,939
224
2,163
674
898
Totals
£
6,506
1,868
8,374
4,331
1,010
5,341
3,033
2,175
2022
£
18,944
2022
£
1|PR Film &
website
£
2,837
1,939
224
2,163
674
898
Totals
£
6,506
1,868
8,374
4,331
1,010
5,341
3,033
2,175
2022
£
18,944
2022
£
1|
|---|---|---|---|
||||2022
£
1|
continued...
Page 10
**The Kestle Barton Trust**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Taxation and social security
Other creditors
**13.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
r
**Unrestricted funds**
General fund
**Restricted funds**
Cornwall Community Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
r
**Unrestricted funds**
General fund
**TOTAL FUNDS**|2023
2022
£
£
973
-
3,299
3,047
4,272
3,047
Net
movement
At 1.4.22
in funds
At 31.3.23
£
£
£
46,947
(28,230)
18,717
46,947
(28,230)
18,717
Incoming
Resources
Movement
esources
expended
in funds
£
£
£
80,758
(108,988)
(28,230)
4,000
(4,000)
-
84,758
(112,988)
(28,230)
Net
movement
At 1.4.21
in funds
At 31.3.22
£
£
£
34,050
12,897
46,947
34,050
12,897
46,947
Incoming
Resources
Movement
esources
expended
in funds
£
£
£
127,084
(114,187)
12,897
127,084
(114,187)
12,897|
|---|---|
continued...
Page 11
**The Kestle Barton Trust**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **14. RELATED PARTY DISCLOSURES**
During the year, K Townshend (Trustee) made donations to the Trust of £50,871 (2022: £62,752).
During the year £1,725 (2022: £1,725) was paid to K Townshend as rent for the use of the meadow.
Page 12
**The Kestle Barton Trust**
## **Detailed Statement of Financial Activities**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Charitable activities**
Sales and venue hire
Income from refreshments
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rent
Advertising
Sundries
Artist fees
Other activity expenses
Catering costs
Gallery cover costs
ACE funded expenses
Exhibition expenses - professional fees
Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
**Support costs**
**Finance**
Bank charges
**Other**
Computer & internet expenses
Insurance
Light and heat
Telephone
Postage and stationery
Repairs & garden maintenance
Travel expenses
**Governance costs**
Accountancy and bookkeeping
Carried forward|**for the Year Ended 31 March 2023**|2023
£
50,871
12,720
4,000
67,591
8,016
9,151
17,167
84,758
34,977
1,675
742
1,725
168
539
16,432
22,495
5,578
4,180
-
6,536
224
1,011
96,282
-
194
2,255
1,069
477
114
5,882
1,638
11,629
3,864
3,864|2022
£
62,752
15,689
25,498
103,939
21,606
1,539
23,145
127,084
32,344
-
729
1,725
1,298
479
3,920
25,874
4,780
3,605
14,825
5,376
299
725
95,979
(225)
240
1,831
1,020
369
72
9,144
451
13,127
4,245
4,245|
|---|---|---|---|
This page does not form part of the statutory financial statements
Page 13
**The Kestle Barton Trust**
|**Governance costs**
Brought forward
Terminal charges
Professional fees
Total resources expended
**Net (expenditure)/income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2023**|2023
£
3,864
682
531
5,077
112,988
(28,230)|2022
£
4,245
701
360|
|---|---|---|---|
|||||
||||5,306|
||||114,187|
||||12,897|
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