2023-01-31-accounts - The Roland Callingham Foundation

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Trustees				Norman Heaton
				James Archer
				Mark Callingham
				David Duckitt
				Tobias Faber
				Peter Holgate
Company	registration		number	09644387
Charity registration		number		1164475
Registered	office			14Ledborough	Lane
				Beaconsfield
				Buckinghamshire
				HP9 2PZ
Business	address			Bekonscot Model Village and Railway
				14Ledborough	Lane
				Beaconsfield
				Bucking hamshire
				HP9 2PZ
Auditor				Harwood Hutton	Limited
				22 Wycombe End
				Beaconsfield
				Buckinghamshire
				HP9 1NB

				Page
Report ofthe trustees				1-6
Independent auditor's		report		7-9
Consolidated statement		offinancial	activities	10
Consolidated balance	sheet
Charity balance sheet				12
Consolidated statement		ofcash flows		13
Notes to the financial	statements			14-25

			Total	Total
			2023	2022
		Notes
Income
Donations and legacies			126,557	179,622
Income from charitable activities			1,033,523	919,626
Income from trading activities			635,089	517,812
Income from investments			9,444	9,931
Other operating income				79,496
Total Income			1,804,613	1,706,487
Expenditure
Costs ofraising funds:
Commercial trading operations			(517,507)	(415,542)
Expenditure on charitable	activities:
Operation ofthe Bekonscot Model Village			(960,342)	(895,373)
Grants payable			(153,129)	(146,330)
Total Expenditure			(1,630,978)	(1,457,245)
Net gain/(loss) on investment			3,731	(16,881)
Net incoming resources		10	177,366	232,361
Unrestricted funds brought	forward		1,065,911	833,550
Unrestricted funds carried	forward	17	1,243,277	1,065,911

					2023		2022
				Notes
Fixed assets
Tangible assets				12		270,296		262,564
Investments				13		505,179
						775,475		262,564
Current assets
Stocks					35,000		36,000
Debtors					42,897		23,442
Cash and cash equivalents					609,961		968,183
					687,858		1,027,625
Creditors: amounts		falling due within
one year				16	(220,056)		(224,278)
Net current assets						467,802		803,347
Total assets less current			liabilities			1,243,277		1,065,911
Unresticted funds		ofthe	group:
General funds				17		1,070,277		887,911
Designated funds				1'7		173,000		178,000
Total unrestricted	funds					1,243,277		1,065,911

					2023		2022
				Notes
Fixed assets
Tangible assets				12		270,296		262,564
Investments				13		665,179		160,000
						935,475		422,564
Current assets
Debtors					42,897		23,442
Cash and cash equivalents					478,842		859,981
					521,739		883,423
Creditors: amounts		falling due within
one year				16	(331,519)		(342,346)
Net current assets						190,220		541,077
Total assets less current			liabilities			1,125,695		963,641
Unrestricted funds		ofthe	charity
General funds				17		952,695		785,641
Designated funds				17		173,000		178,000
Total unrestricted	funds					1,125,695		963,641

				2023		2022
			Notes
Cash flows from operating	activities
Cash generated from operations			21		187,955		347,886
Net cash inflow from operating		activities			187,955		347,886
Investing activities
(Purchase) oftangible fixed	assets			(54,173)		(67,669)
(Purchase)/Sale offixed asset investments				(501,448)		345,992
Interest received				9,444		9,931
Net cash (outflow)/inflow	from	investing
activities					(546,177)		288,254
Net (decrease)/increase in cash		and cash
equivalents					(358,222)		636,140
Cash and cash equivalents	at	beginning	ofyear		968,183		332,043
Cash and cash equivalents	at	end ofyear			609,961		968,183
The notes on pages 14 - 25	form	part ofthese financial		statements.

Income from d	onations	and l	egacies
					Total	Total
					2023	2022
Donations from	visitors	and associated		Gift Aid	122,258	165,868
Other donations					4,299	13,754
Total donations	and legacies				126,557	179,622
Government and local authority			grants			79,496
					126,557	259,118
Donations received are		all unrestricted.
Income from charitable		activities
					2023	2022
						K
Income from admissions		and other related income			1,033,523	919,626

The wholly owned	trading	subsidiary	subsidiary	subsidiary	Bekonscot	Bekonscot	Bekonscot	Limited	(company	(company	number	01338347) is incorporated in	01338347) is incorporated in
England and Wales and		distributes			all	its	profits	to the		Foundation.	Bekonscot Limited		operates all
commercial trading	operations		carried on at the				Bekonscot		Model Village.
The summary financial performance				of	the	subsidiary		alone is:
												2023	2022
Turnover												635,089	517,812
Cost ofsales and administration			costs									(517,507)	(415,542)
Net profit												117,582	102,270
Retained earnings	brought	forward										102,270	4,505
Amount distributed	to the parent charity											(102,270)	(4,505)
Retained in subsidiary												117,582	102,270
The assets and liabilities of		the	subsidiary			were:
												2023	2022
													F
Current assets												280,582	265,270
Current liabilities												(3,000)	(3,000)
Total net assets												277,582	262,270
Aggregate share capital and		reserves										277,582	262,270

Operation o	fBekon	scot Mod	el Village
				Running of	Education	Grant	Total	Total
			Notes	model village		giving	2023	2022
				R	R
Staff costs				543,244	22,267	1,381	566,892	567,353
Activities undertaken		directly		331,168	4,573		335,741	280,346
Governance	costs			7,909			7,909	7,306
Other support	costs			48,736	1,064		49,800	40,368
				931,057	27,904	1,381	960,342	895,373

				Education	Arts, culture,	Religion	Total	Total
					&community		2023	2022
					R	F		F
Grants	payable	to	Church Army			88,407	88,407	107,405
Grants	payable	to	other institutions	3,323	52,399	9,000	64,722	38,925
				3,323	52,399	97,407	153,129	146,330

	Support	Governance	2023	2022	Basis of
	costs	costs			allocation
	E
Staff costs	39,840		39,840	31,080	Time spent
General office costs	9,960	909	10,869	9,594	Direct
Audit fees		7,000	7,000	7,000	Direct
	49,800	7,909	57,709	47,674

Net incoming resources for the year	Net incoming resources for the year
			2023	2022
Net incoming resources is stated after charging:
Depreciation ofowned tangible	fixed assets		46,441	47,275
Operating lease charges			3,991	7,568
Audit ofthe financial statements	ofthe group and	company	7,000	7,000
Audit ofthe financial statements	ofthe company's	subsidiary	8,400	4,000

			2023	2022
			Number	Number
Total employees			45	42
Their aggregate	remuneration	comprised:
			Group	Group
			2023	2022
			R
Wages and salaries			722,068	653,323
Social security	costs		56,404	48,873
Pension costs			15,066	42,030
			793,538	744,226

Tangible fixed asset	Tangible fixed asset	s
Group and Company			Land and	Plant and	Total
			buildings	machinery
				etc
Cost
At 1 February	2022		145,739	273,446	419,185
Additions			53,371	802	54,173
Disposals				(812)	(812)
At 31 January	2023		199,110	273,436	472,546
Depreciation	and impairment
At 1 February	2022		24,149	132,472	156,621
Depreciation	charged	in the year	9,678	36,763	46,441
Eliminated in	respect	ofdisposals		(812)	(812)
At 31 January	2023		33,827	168,423	202,250
Carrying amount
At 31 January	2023		165,283	105,013	270,296
At 31 January	2022		121,590	140,974	262,564

		Group		Charity
		2023	2022f	2023	2022 K
Investment in subsidiary				160,000	160,000
Other investments	as at 1 February		362,873		362,873
Other investments	acquired	514,325		514,325
Other investments	divested	(12,887)	(345,992)	(12,887)	(345,992)
Other investment	revaluation	3,741	(16,881)	3,741	(16,881)
Other investments	at 31 January	505,179		505,179
Total investments	at 31 January	505,179		665,179	160,000

Fixed ass	et investments at fa	ir value compri	se
			Group		Charity
			2023	2022	2023	2022
Investment	and unit trusts		306,978		306,978
Fixed interest securities			92,637		92,637
Property funds			18,357		18,357
Alternative	asset funds		68,638		68,638
Cash held	within the investment	porffolio	18,569		18,569
			505,179		505,179

15	Debtors
							Group		Charity
							2023	2022	2023	2022
	Amounts falling	due within			one year:
	Trade debtors						13,229	314	13,229	314
	Tax recoverable	on Gift	Aid	donations			9,668		9,668
	Other debtors						20,000	23,128	20,000	23,128
							42,897	23,442	42,897	23,442
16	Creditors: amounts falling			due within		one year
							Group		Company
							2023	2022	2023	2022
	Trade creditors						53,672	48,018	53,672	48,018
	Amounts owed to group		undertakings						114,462	121,068
	Taxation and social security						23,751	17,659	23,751	17,659
	Other creditors						142,633	158,601	139,633	155,601
							220,056	224,278	331,518	342„346
17	Analysis ofcharitable		funds
					At 1	Incoming	Resources	Net gain on		At 31
				February		resources R	expended	investmentf	Transfers	Januaryf
	Group (all unrestricted)
	General funds				887,911	1,804,613	(1,630,978)	3,731	5,000	1,070,277
	Designated funds				178,000				(5,000)	173,000
	Total unrestricted
	funds			1,065,911		1,804,613	(1,630,978)	3,731		1,243,277
					At 1	Incoming	Resources	Net gain on		At 31
				February		resources	expended	investment	Transfers	January
						F
	Charity (all unrestricted)
	General funds				785,641	1,324,996	(1,166,673)	3,731	5,000	952,695
	Designated funds				178,000				(5,000)	173,000
	Total unrestricted
	funds				963,641	1,324,996	(1,166,673)	3,731		1,125,695

	Group		Charity
	2023	2022	2023	2022
	R
Within one year	3,946	3,946	3,946	3,946
Between two and five years	2,041	5,987	2,041	5,987
	5,987	9,933	5,987	9,933

Cash generated from group	operation	s
			2023	2022
Surplus for the year			177,366	232,361
Adjustments for:
(Income) from investments			(9,444)	(9,931)
Depreciation and impairment	oftangible	fixed assets	46,441	47,275
Net (gain)/loss on investments			(3,731)	16,881
Movements in working capital:
Decrease/(increase) in stocks			1,000	(12,000)
(Increase)/decrease in debtors			(19,455)	9,945
(Decrease)/increase in creditors			(4,222)	63,355
Cash generated from operations			187,955	347,886