The Bignor Roman Villa Charitable Trust Charity Registration No. 1158379
Trustees' report and unaudited accounts
For the year ended 31 December 2021
The Bignor Roman Villa Charitable Trust
Legal and administrative information
| Trustees | Thomas Richard Tupper |
|---|---|
| Peter Geofrey Ridout | |
| James Kenny | |
| Charity number | 1158379 |
| Principal address | Bignor Roman Villa |
| Pulborough | |
| West Sussex | |
| RH20 1PQ | |
| Accountants | Evelyn Partners LLP |
| Accountants | |
| Old Library Chambers | |
| 21 Chipper Lane | |
| Salisbury | |
| Wiltshire | |
| SP1 1BG | |
| Independent examiner | Julie Mutton FCA |
| Evelyn Partners LLP | |
| Accountants | |
| Old Library Chambers | |
| 21 Chipper Lane | |
| Salisbury | |
| Wiltshire | |
| SP1 1BG | |
| Bankers | NatWest Bank plc |
| Brunswick Gate | |
| 23 Brunswick Place | |
| Southampton | |
| SO15 2AQ | |
| Solicitors | Trethowans LLP |
| The London Road Ofce Park | |
| London Road | |
| Salisbury | |
| Wiltshire | |
| SP1 3HP |
The Bignor Roman Villa Charitable Trust
Contents
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement offnancial activities | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 6 - 10 |
The Bignor Roman Villa Charitable Trust
Trustees' report for the year ended 31 December 2021
The trustees present their annual report together with the accounts of the charity for the year ended 31 December 2021.
The accounts comply with the Charities Act 2011 and 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) (e ff ective 1 January 2019).
Objects and activities
The charity's objects are (a) To preserve and protect the history and heritage of Bignor Roman Villa; and (b) To advance education regarding the historic and current importance of the Bignor Roman Villa site. There have been no changes in these policies during the year.
Public bene t
The trustees con fi rm that they have considered the guidance from the Charity Commission regarding public bene fi t when reviewing the charity's aims and objectives and in planning future activities. They are satis fi ed that the activities undertaken during the year fully meet these requirements.
Achievements, performance and fi nancial review
Results for the year
Income from donations, ticket sales, guided tours, guide books and workshops totalling £50,366 (2020: £34,282) was received during the year. A claim for Gift Aid was also made, increasing income by £3,092 (2020: £2,609). A government grant of £16,097 was received during the year (2020: £10,800) and furlough claims of £2,916 (2020: £12,726) were also received during the year. Loan interest of £457 (2020: £447) was also accrued relating to the year and with rental income of £(4,000)* (2020: £2,500) this gave a total income for the year of £68,928 (2020: £63,364). The maintenance of the Roman Villa during the year cost a total of £5,819 (2020: £3,133). Support costs totalling £67,105 (2020: £58,475) also include sta ff costs, management and administration fees, insurance and governance costs. See notes 6 and 7 for a full breakdown. Overall there was a net surplus for the year of £1,823 (2020: £4,889) and total charity funds have therefore increased by the same amount.
*The rental income of £(4,000) relates to a rent adjustment made this year whereby the licence fee charge has been reduced from £2,500 per annum to £1,200 per annum and backdated to 2017.
Reserves policy
The trustees will maintain reserves at a su ffi cient level to continue operation. The level of free reserves at 31 December 2021 is £58,519 (2020: £56,696) which represented 87% (2020: 97%) of the expenditure incurred during the year ended 31 December 2021. The trustees consider this level of reserves to be su ffi cient but continue to look for opportunities to generate additional income and to control costs.
Structure, governance and management
Governance
The charity was established by a charitable trust deed on 7 August 2014 and is registered with the Charity Commission, Charity Registration Number 1158379.
Trustees
The trustees who served during the year were: Thomas Richard Tupper Peter Geo ff rey Ridout James Kenny
The power of appointing new trustees is vested in the trustees.
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The Bignor Roman Villa Charitable Trust
Trustees' report for the year ended 31 December 2021
Structure
The day to day administration of the charity is carried out under the guidance of the trustees.
Risk factors
The trustees have examined where there may be risks which the charity could face and are satis fi ed that adequate controls are in place.
Trustees' responsibilities
The trustees are responsible for preparing the Trustees' report and the accounts in accordance with applicable law and regulations.
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each fi nancial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable regulations). Under that law the trustees must not approve the accounts unless they are satis fi ed that they give a true and fair view of the state of a ff airs of the trust and of the incoming resources and application of resources of the trust for that year.
In preparing these accounts, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which are su ffi cient to show and explain the trust's transactions and disclose with reasonable accuracy at any time the fi nancial position of the trust and enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees
Thomas Richard Tupper
.................................. Thomas Richard Tupper Trustee
Date: 8 November 2022
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The Bignor Roman Villa Charitable Trust
Independent examiner's report to the trustees of The Bignor Roman Villa Charitable Trust
I report to the trustees on my examination of the accounts of The Bignor Roman Villa Charitable Trust for the year ended 31 December 2021 which comprise the statement of fi nancial activities, the balance sheet and the notes to the accounts, including a summary of signi fi cant accounting policies.
Respective responsibilities of trustees and examiner and basis of report
As the charity's trustees, 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 con fi rm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of the 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 accross 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.
Julie Mutton
....................................
Julie Mutton
Fellow of The Institute of Chartered Accountants in England & Wales
Evelyn Partners LLP Accountants Old Library Chambers 21 Chipper Lane Salisbury Wiltshire SP1 1BG
Dated: 14 November 2022
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The Bignor Roman Villa Charitable Trust
Statement of fi nancial activities for the year ended 31 December 2021
| Notes Income Donations 2 Charitable activities 3 Gift Aid repayment 4 Rental income 5 Loan interest Grants Furlough claims Total income Expenditure Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
2021 £ 373 49,993 3,092 (4,000) 457 16,097 2,916 68,928 67,105 67,105 1,823 56,696 58,519 |
2020 £ 221 34,061 2,609 2,500 447 10,800 12,726 |
|---|---|---|
| 63,364 | ||
| 58,475 | ||
| 58,475 | ||
| 4,889 51,807 |
||
| 56,696 |
All incoming resources and resources expended derive from continuing activities.
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The Bignor Roman Villa Charitable Trust
Balance sheet as at 31 December 2021
| Notes Current assets Stock 8 Debtors 11 Cash at bank and in hand Liabilities Creditors : amounts falling due within one year 12 Net assets Total assets less current liabilities The funds of the charity Unrestricted funds Total charity funds |
£ 1,780 31,562 45,056 78,398 (19,879) |
2021 £ 58,519 58,519 58,519 58,519 |
£ 210 34,509 30,441 65,160 (8,464) |
2020 £ 56,696 |
|---|---|---|---|---|
| 56,696 | ||||
| 56,696 | ||||
| 56,696 |
8 November 2022 The accounts were approved by the Trustees and authorised for issue on.....................;....................................
Thomas Richard Tupper ......................................... Thomas Richard Tupper Trustee
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The Bignor Roman Villa Charitable Trust
Notes to the accounts for the year ended 31 December 2021
1 Accounting policies
1.1 General information
The Bignor Roman Villa Charitable Trust is an unincorporated trust, constituted under a charitable trust deed on 7 August 2014. It is registered with the Charity Commission in England & Wales (No. 1158379). The address of the principal o ffi ce is Bignor Roman Villa, Pulborough, West Sussex, RH20 1PQ.
1.2 Basis of preparation
The accounts have been prepared in accordance with 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) (e ff ective 1 January 2019).
The accounts have been prepared under the historical cost convention.
The trustees con fi rm that the charity is a public bene fi t entity as de fi ned by FRS 102.
The accounts are prepared on the going concern basis; there are no material uncertainties about the charity's ability to continue as a going concern.
1.3 Income
All income is credited to the statement of fi nancial activities in the year to which it relates.
1.4 Expenditure
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classi fi ed under the headings that aggregate all costs related to that category.
1.5 Stock and work in progress
Purchased guide books are stated at the lower of cost and net realisable value.
1.6 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in futherance of the general objects of the charity which have not been designated for other purposes.
The charity has no restricted or endowment funds.
1.7 Government grants
Income grants received (furlough claims and other council grants) are recognised on a receivable basis, when the trust is entitled to the receipt, the probability of receipt is assured and the amount of the receipt can be reasonably measured.
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The Bignor Roman Villa Charitable Trust
Notes to the accounts for the year ended 31 December 2021
| 2 Donations Donations 3 Income from charitable activities Ticket sales Miscellaneous income from guided tours, guide books and workshops 4 Gift Aid Gift Aid repayable 5 Rental income Licence fee (net of backdated adjustment to rent charged between 2017 and 2021) |
|
|---|---|
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The Bignor Roman Villa Charitable Trust
Notes to the accounts for the year ended 31 December 2021
| 6 Total expenditure Charitable activities Advertising and marketing Guide books (net of opening and closing stock) Management and administration Insurance Cleaning and waste hygiene Light, heat and water Rates Ofce expenses Bank and credit card charges Governance costs (see note 7) Stafcosts (see note 10) Repairs and maintenance to building and grounds 7 Governance costs Accountancy fees Independent examiner's fees Consultancy fees Payroll fees 8 Stock Guide books |
2021 £ 407 210 22,250 5,901 1,362 876 177 2,037 1,254 5,556 21,256 5,819 67,105 2021 £ 2,866 750 1,200 740 5,556 2021 £ 1,780 |
2020 £ 5,051 - 6,250 6,588 979 305 190 1,574 1,199 5,755 27,451 3,133 |
|---|---|---|
| 58,475 | ||
| 2020 £ 2,742 516 1,600 897 |
||
| 5,755 | ||
| 2020 £ 210 |
9 Trustees
None of the trustees received any remuneration or were reimbursed any expenses during the year (2020: £nil) but L Tupper, the wife of WH Tupper (the son of a trustee), received a salary of £11,071 (2020: £12,000) and pension contributions of £145 (2020: £142) during the year which are included within sta ff costs. L Tupper also received £22,250 (2020: £6,250) for management and administration fees during the year.
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The Bignor Roman Villa Charitable Trust
Notes to the accounts for the year ended 31 December 2021
10 Employees and sta ff costs
There was 1 employee and an average of 4 seasonal part-time employees directly employed by the trust during the year (2020: 2 employees and 5 seasonal part-time employees).
| Wages and salaries and social security costs Employer's contribution to defned contribution pension scheme |
2021 £ 20,861 395 21,256 |
2020 £ 26,947 504 |
|---|---|---|
| 27,451 |
No employee received emoluments exceeding £60,000 per annum.
11 Debtors
| Other debtors Licence fee Prepayments Loan to Parsonage Barn Partnership Creditors : amounts falling due within one year Trade creditors Accountancy fees Independent examiner's fees Consultancy fees Management and administration Other creditors |
2021 £ 4,107 6,000 694 20,761 31,562 2021 £ 603 4,866 1,410 3,000 10,000 - 19,879 |
2020 £ 1,538 10,000 2,667 20,304 |
|---|---|---|
| 34,509 | ||
| 2020 £ 482 4,742 1,320 1,800 - 120 |
||
| 8,464 |
12 Creditors : amounts falling due within one year
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The Bignor Roman Villa Charitable Trust
Notes to the accounts for the year ended 31 December 2021
13 Related parties
There are transactions during the year with Parsonage Barn Partnership, a partnership between WH Tupper and L Tupper. WH Tupper is the son of TR Tupper, a trustee of The Bignor Roman Villa Charitable Trust:
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There is a loan receivable of £20,761 (2020: £20,304), due from Parsonage Barn Partnership at the year end. The loan accrues interest with interest of £457 (2020: £447) being due relating to the year;
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Included within income is £(4,000) (2020: £2,500) receivable from Parsonage Barn Partnership relating to rent - a licence fee - in respect of the Tea Room. The licence fee was renegotiated during the year and the charge for the years ended 31 December 2017 to 31 December 2021 was reduced from £2,500 per annum to £1,200 per annum. The rental income for 2021 is therefore £1,200 less a backdated adjustment of £5,200;
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Included within salaries is a refund of labour from Parsonage Barn Partnership relating to the period from May to December 2021 totalling £3,155 (2020: £2,334) relating to recharged salary costs for time incurred by sta ff working for Parsonage Barn Partnership during that period; and
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Included within cleaning and waste hygiene is £154 (2020: £251) recharged by Parsonage Barn Partnership for cleaning and hygiene consumables used by the charitable trust.
There were also transactions during the year with TR Tupper (Bignor Farms). Included within expenses are recharges of £132 (2020: £nil) for 50% skip hire fees, £559 (2020: £nil) for 50% deer fencing costs, £497 (2020: £nil) for water costs and £1,200 (2020: £236) for the hire of a mower.
There were also transactions with L Tupper, the wife of WH Tupper, during the year. Management and administration fees payable to L Tupper relating to the year totalled £22,250 (2020: £6,250) of which £10,000 is included within creditors at the year end.
Consultancy fees of £1,200 (2020: £1,600) and payroll fees of £740 (2020: £897) are payable to AKC Consultants. Peter Ridout, a trustee, is a consultant at AKC Consultants.
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