Registered number: 09679802 Charity number: 1167388
Nottingham Industrial Museum UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2023
Prepared By:
Martin Nye Limited Chartered Certified Accountants Curzon House Victoria Avenue Borrowash Derbyshire DE72 3HE
Nottingham Industrial Museum
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
TRUSTEES
Mr. C. Lilliman Mr. C. Wheeler Mr. I. Rollinson Mr. I. Russell
REGISTERED OFFICE
The Courtyard Wollaton Hall and Deer Park Nottinghamshire NG8 2AE
COMPANY NUMBER
09679802
CHARITY NUMBER 1167388
BANKERS
CAF Bank
SOLICITORS
Nelsons Solicitors
ACCOUNTANTS
Martin Nye Limited Chartered Certified Accountants Curzon House Victoria Avenue Borrowash Derbyshire DE72 3HE
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Nottingham Industrial Museum
ACCOUNTS FOR THE YEAR ENDED 31 JULY 2023
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 6 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10 to 15 |
| Detailed Statement of Financial Activities | 16 |
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Nottingham Industrial Museum
FOR THE YEAR ENDED 31 JULY 2023
TRUSTEES' REPORT
The trustees present their combined trustees report and directors report and accounts for the year ended 31 July 2023
PRINCIPAL ACTIVITIES
The principal activity of the charity in the year under review was the operation of an industrial museum .
STRUCTURE GOVERNANCE AND MANAGEMENT
OBJECTIVES AND ACTIVITIES
The Charity's objectives are to advance the education of the public by the maintenance of a museum containing a unique collection of working steam and diesel engines as well as examples of textile and transport technologies and exhibits reflecting the local industries of Nottinghamshire such as mining, railways, bicycles, motorcycles, lace, telecommunications, pharmaceuticals, tobacco and printing. In shaping the objectives for the year and planning the activities, the Board has considered the Charity Commission's guidance on public benefit. The Museum provides public benefit through a range of activities. The board wishes to thank all our volunteers for their support, without their continued support, the museum would be unable to function as a resource available to the public.
ACHIEVEMENTS AND PERFORMANCE
Nottingham Industrial Museum (NIM) is operated on an arm's length basis from Nottingham City Council by volunteers. The Charity NIM has operated as a company Limited by Guarantee since 31st May 2016 (Company number 09679802), registered in England and Wales. The Registered office of the Charity is The Courtyard, Wollaton Hall and Deer Park, Nottinghamshire, NG8 2AE. (Charity Number 1167388). The museum continues to be open to members of the public, in line with the Licence and Management agreement with Nottingham City Council. The museum has retained many existing volunteers and attracted new ones. Finances remain stable.
The board implemented many changes to improve local awareness of the museum, through social media and websites. We have introduced several initiatives and events to engage with the public and enhance their experience. The publication of a Museum Guidebook and Victorian Recipe book continues to be well received by Visitors.
During the year the museum welcomed 10,557 visitors and our volunteers worked for 12,731 hours.
The engineering team have continued to make good progress in repairing and maintaining the steam generator and pressure system. The Beam Engine has been overhauled and work has continued renovating the Barn Engine exhibits. Live Steaming days continue to attract significant numbers of visitors.
Extensive effort has been made by the Volunteers running the bric-a-brac charity shop which has again resulted in a significant increase in income.
The marketing team has worked extremely hard to increase the profile of the Industrial Museum through social media. We have vibrant Facebook and Instagram pages. We continue to receive positive feedback from the public on TripAdvisor, placing Nottingham Industrial Museum 2nd in the TripAdvisor list of things to do in Nottingham.
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Nottingham Industrial Museum
FOR THE YEAR ENDED 31 JULY 2023
TRUSTEES' REPORT
We are the Travellers Choice Winner for 2023 on TripAdviser.
We have had good coverage on radio, newspapers and magazines
We have held STEM events enabling us to interact with a significant number of younger visitors.
FINANCIAL REVIEW
As at 31st July 2023, the Charity had £51,365 (2022 - £32,190) in the unrestricted fund, this increase arose due to a surplus being made during the year. £5,000 (2022 - £5,000) of unrestricted funds has been designated for future contingencies, see reserves policy. The charity's income from all sources amounted to £55,679 (2022 - £47,848), of this £nil (2022 - £nil) was in the form of restricted grants. A surplus of £19,175 (2022 - £9,076) was achieved. £6,667 (2022 - £17,000) of the current year's donations are in respect of the fair value of facilities provided by Nottingham City Council, this is mirrored by a charge in the accounts.
Reserves policy and going concern
To maintain sufficient reserves to cover the cost of winding up the Museum, Limited Company and Trust, £5,000 (2022 - £5,000) was provided for as at 31st July 2023. Estimate of current winding up costs to be reviewed annually, to maintain sufficient funds to cover likely contingencies.
The Trustees have examined the charity's requirement for reserves in light of the main risks to the charity. Trustees are committed to generating sufficient funds to support the current activities to meet the requirements of the charity, which include, providing a financial cushion against risk and future uncertainties.
RISK MANAGEMENT
The Trustees carry out an annual review of both the financial and operational risks that the charity may face.
STRUCTURE GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT
Nottingham Industrial Museum is a charity which operates through a company limited by guarantee, incorporated on 10th July 2015 and registered with the Charity Commission on 31st May 2016. The company's governing document is the Memorandum and Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
RECRUITMENT AND APPOINTMENT OF TRUSTEES
The directors of the company are also charity trustees for the purpose of charity law. The Board of Trustees, currently numbering four, administers the charity. The charity is actively looking to recruit additional Trustees and volunteers. The board has overall responsibility for policy, finance and for the provision of facilities needed to enable the Museum to fulfil its objects. Under the requirements of the company's Articles of Association, at Annual General Meetings, one-third of the directors or, if their number is not three or a multiple of three, the number nearest to one-third, must retire from office by rotation. Retiring directors can offer themselves for re-election. New directors appointed by resolution of the other directors must retire at the next annual general meeting, and must not be considered in determining the directors who are to retire by rotation.
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Nottlngham Industrial Mu88um FOR THE YEAR ENDED 31 JULY 2023 TRUSTEES. REPORT Th8 Trustees who s8rv8d during the year and also those in offlc8 at th8 d8le of signing the 8co)un15 were.. . Dr O. Cheshire (resne 1M9-20221 Mr. C. Lirniman . Mr. C. Wheelor lre5vJn 28-07.20231 lapp)inled 01-0&20231 . Mr. l. Rollinson lappointed 19-02022) . Mr. A. Bone lappointad 19-0&20221 Iresontd 014)2-20231 Mr. l. Russell lappoinled 22023) STATEMENT OF TRUSTEES RESPONSIBILITIES The Tru5t8e$ (who are also directors of the Nottinoham Industrial Museum for the purp05e$ of coTnp8ny 18wI are spons18 for preparing the Rewrt of the Trustees and the financaal Slalernents In accordance wrth appliG8ble law uThrt King(Jom Accounting Standards Ith& United ngdorn Generally Acc8pled Accountiro Practice). Company law require5 the Twstees lo wepare financial statements for egch financial year whi¢h give a true and fair view of the stale of affairs of the Charitable company and of the In(cmiTHJ r850urces and applicabon of resourTrs. inddIng the income and 8Xpenditu. of Charitsble Company for that wrirKI. In preparing those financial stst&m8nts the Trustees are r8quir8d to". . Select 5utr2ble aOUnt1rrta Oicies and apply them Co51stent', . Observe the mothods 8nd pdn¢ip5 in thg Charty SORP Istalement of re¢omm8nd9d K¥actiC81 • Make ludgèrnents estwnates Ihat are reasonable and prLQent'. Stsle Nvhelher ap[Aicab UK Accounting Sl8rfard5 IFRS1021 h&v8 been followed. subj'gct to any ma18ri81 dep8rtureg disdosed and explain&d in financi81 $iaiernents', Prepara the financigl st*ements on thè going conc8rn basis unle88 it is inappropriate to prosurna that the charllabla company will o)ntinue in bu$ine$5. The Trustees are respon5ib18 for keeping proper accounting r8cords that dis¢k)$0 th rvasonable accuracy 81 any th8 financial p081tion of the charrtable company and to enab18 them to ensure that the financial ststemenis compty wrth tha Companies Act 2006. They 8re also r8sponsIb for safeguardiro the assets of Ihe Charitable Company 8n(J hence for laknng aSOnable steps for the prevention and detection of fraud and other irregularities. The report was prepar8d in ¥COfdance with e speci81 provisions wlhin Part 15 of Companies Act 2006. This report was approved by the Board of Trustees on 27 October 2023 Mr. C. Wheeler Trusttse P8ge S
Nottingham Industrial Museum
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31 JULY 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NOTTINGHAM INDUSTRIAL MUSEUM
I report on the accounts of the company for the year ended 31 July 2023 .
This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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Nottingham Industrlal Mus•um INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31 JULY 2023 hav8 not n*t,' or 121 to ¥%thich. in my wnion. att•nlion should b8 drawn in order to enable a proper underslanding of the accounts lo b8 reach8d. Mrs. V. J. BishLP BAIHonsl FCCA Date.. 27 October 2023 Martin Nye Lirniled Chartered Certrfied AjntanIS Cuuon House vtloria Avenue Borro¥vash Derbyshire DE72 3HE 01332 460910 page 7
Nottingham Industrial Museum
Statement of Financial Activities for the year ended 31 July 2023
| Income Income from generated funds Donations and legacies Income from Investments Income from charitable activities Total Income and endowments Expenses Costs of generating funds Expenditure on Raised funds Expenditure on Charitable activities Total Expenses Net gains on investments Net Income Gains/(losses) on revaluation of fixed assests Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestricted funds £ 8,438 145 47,096 55,679 23,099 13,405 36,504 19,175 19,175 32,190 51,365 |
Restricted funds £ - - - - - 240 240 (240) (240) 2,836 2,596 |
2023 Total £ 8,438 145 47,096 55,679 23,099 13,645 36,744 18,935 18,935 35,026 53,961 |
2022 Total £ 17,086 7 30,755 |
|---|---|---|---|---|
| 47,848 | ||||
| 24,591 14,181 |
||||
| 38,772 | ||||
| 9,076 | ||||
| 9,076 25,950 |
||||
| 35,026 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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Nottlngham Industrfal Museum BALINCE SHEET AT 31 JULY 2023 2023 2022 Notes FIXED ASSETS Tangible assets 6,766 6.916 CURRENT ASSETS stock Debt(xs larrK)unts f8lliry wilhin one yearl C8sh 8t b8nk and in ha 250 2,053 47,556 49,859 2,664 1,379 29.345 30,724 2,614 CREDITORS.. Amounts falllng du• wtthln on8 yaar NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILMES 47.195 53,961 28,170 35.026 CAPITAL AND RESERVES Unrestrictsd funds General fijnd D8sign8led funds Restricted fitnds 46,365 5,000 2.596 53,961 27.190 5.000 2.836 35,026 For the year eTrJirg 31 July 2023 company was ented to 8xemptlon undr Se¢lion 477 of the Compani8s Act 200e labng lo srnall cornpanie5. The m@mr$ have noi r1 the company to obtain an audit in a£Eordanc8 %4Mh s8ction 476 of the Companies Act 2006. The directors ackno89$ tl'r raspon5ibilits for mYing wth the requirements of th8 Act with respect lo a¢xounling and the preparation of accounts. Thes? accounts have been prepared in aG¢Ordan wrth the provision5 apFIKable to companies subject to the small companies regima. Apprtsv•d by the bogrd of trustee8 on 27 October 2023 )n<l signed on thelf behalf by Mr. C. Whee¢er Trustee page 9
Nottingham Industrial Museum
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS102) and with the Charities Act 2011.
The presentation currency is £ Sterling.
1b. Company Information
Nottingham Industrial Museum is a private company limited by guarantee incorporated in England and Wales. The registered office is The Courtyard, Wollaton Hall and Deer Park, Nottinghamshire, NG8 2AE. The charity constitues a public benefit entity as defined by FRS102.
The principal activity of the charity is the operation of a museum.
1c. Going Concern
These financial statements have been prepared on the going concern basis. The trustees consider that there are no material uncertainties about Nottingham Industrial Museum's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
1d. Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable that the charity will receive the income, and the value to the charity can be quantified with reasonable accuracy.
Donated goods are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale. Where it is not practical to measure the value of the resource with sufficient reliability, the income is included in the financial period when the resource is sold. Donated facilities and services that are consumed immediately are recognised as income with an equivalent amount recognised as an expense, when they can be measured reliably on the basis of the value of the gift to the charity. The value of the contribution made by volunteers is not included in the accounts.
Donated goods which are capitalised as tangible fixed assets are measured on their fair value where the fair value can be quantified with reasonable accuracy.
1e. Resources Expended
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.
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Nottingham Industrial Museum
1f. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1g. 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
1h. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery
reducing balance 25%
1i. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).
1j. Corporation Tax
The Charity is exempt from Corporation Tax on its charitable activities.
1k. Government Grants
Grants which relate to revenue are recognised in income on a systematic basis over the period in which the entity recognises the related costs for which the grant is intended to compensate.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.
1l. Cash At Bank And In Hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.
1m. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as Basic Financial Instruments. Financial instruments are recognised in the company's Balance Sheet when the company becomes party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value.
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Nottingham Industrial Museum
1n. Judgements And Key Sources Of Estimation Uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both the current and future periods.
1o. Heritage Assets
Heritage assets are tangible or intangible assets which have historical, artisitc, scientific, technological, geological or environmental qualities that are held and maintained principally for their contribution to knowledge or culture. Heritage assets are initally recognised at their fair value where practicable.
Fair value can often be estimated by reference to recent market transactions in identical assets or in assets that are substantially the same as the asset being measured. Fair value may be determined by the appraisal of market-based evidence by trustees or staff who have relevant skills, knowledge and experience or by a professionally qualified valuer. Where no market-based evidence exists, depreciated replacement cost may be used to estimate the fair value of certain properties held as heritage assets. If a reliable estimate cannot be made of the asset's fair value or the cost of valuation is likely to exceed the benefits provided by the information, the asset is not recognised in the accounts.
2. TANGIBLE FIXED ASSETS
| Cost At 1 August 2022 Additions At 31 July 2023 Depreciation At 1 August 2022 For the year At 31 July 2023 Net Book Amounts At 31 July 2023 At 31 July 2022 |
Plant and Machinery Etc. £ 15,948 1,694 17,642 9,032 1,844 10,876 6,766 6,916 |
Total £ 15,948 1,694 |
|---|---|---|
| 17,642 | ||
| 9,032 1,844 |
||
| 10,876 | ||
| 6,766 6,916 |
As per the Licence agreement between the charity and Nottingham City Council, the charity maintains a large collection of artifacts for display to the public on behalf of the Council. These include steam engines, radios, gramophones, printing presses, bicycles, motocycles and tractors. These artifacts are considered to be Heritage Assets. It is considered that ownership of these assets remain that of the Council and therefore a value has not been attributed to them and they have not been recognised in the accounts.
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Nottingham Industrial Museum
| 3. STOCK Stock comprises: Stock 4. DEBTORS Amounts falling due within one year: Other debtors |
2023 £ 250 250 2023 £ 2,053 2,053 |
2022 £ - |
|---|---|---|
| - | ||
| 2022 £ 1,379 |
||
| 1,379 |
| 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors |
2023 £ 1,121 1,543 2,664 |
2022 £ 1,075 1,539 |
|---|---|---|
| 2,614 |
6. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1, to the company should it be wound up. At 31 July 2023 there were 2 members.
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Nottingham Industrial Museum
7. UNRESTRICTED FUNDS
| General fund Contingency Fund |
Brought forward £ 27,190 5,000 32,190 |
Incoming resources £ 55,679 - 55,679 |
Outgoing resources £ (36,504) - (36,504) |
Transfers £ - - - |
Carried forward £ 46,365 5,000 |
|---|---|---|---|---|---|
| 51,365 |
8. UNRESTRICTED FUNDS - PREVIOUS YEAR
General Fund - funds brought forward amounted to £17,531, incoming resources amounted to £47,848, outgoing resources amounted to £38,772, transfers in amounted to £583. The closing balance on the general fund amounted to £27,190.
Contingency Fund - funds brought forward amounted to £5,000, there were no movements on this fund during the year to 31st July 2022.
9. RESTRICTED FUNDS
| Restricted grant fund | Brought forward £ 2,836 2,836 |
Incoming resources £ - - |
Outgoing resources £ (240) (240) |
Transfers £ - - |
Carried forward £ 2,596 |
|---|---|---|---|---|---|
| 2,596 |
Restricted grant fund Restricted grant funds not yet utilised
10. RESTRICTED FUNDS - PREVIOUS YEAR
Restricted Grant Fund - funds brought forward amounted to £3,419, incoming resources amounted to £nil, outgoing resources amounted to £583. The closing balance on the restricted grant fund amounted to £2,836.
11. RELATED PARTY TRANSACTIONS
There were no related party transactions during the year (2022 - none).
One Trustee was reimbursed £nil (2022- £151) in respect of mileage. 16 (2022 - 14) trustees and volunteers were reimbursed for out of pocket expenses including, refreshments, volunteer welfare, purchases, stationery, postage, machine repairs, etc. amounting to £3,901 (2022 - £3,798). Reimbursed expenses are incurred in order for Trustees and volunteers to fulfil their duties and are not considered payment for goods and services or the remuneration of a Trustee, nor do they count as any kind of personal benefit.
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Nottingham Industrial Museum
12. PAYMENT TO EXAMINER
An accrual of £1,050 (£875 plus VAT) is included in the accounts in respect of payment to the examiner (2022 - £960).
13. TRUSTEES' REMUNERATION AND BENEFITS
No Trustees received remuneration or other benefits for the year ended 31st July 2023 (2022 - Nil). The company relies on volunteers and has no staff.
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Nottingham Industrial Museum
Incoming Resources for the year ended 31 July 2023
| Incoming resources Incoming resources from generated funds Voluntary Income Donations Donations - Facilities and services Charitable Activity Admission fees Bric-a-brac and retail Grants receivable |
1,771 6,667 25,189 21,557 350 |
2023 £ 8,438 8,438 145 47,096 47,096 55,679 |
86 17,000 13,796 16,959 - |
2022 £ 17,086 17,086 7 |
|---|---|---|---|---|
| 30,755 30,755 47,848 |
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Nottingham Industrial Museum
Expenses for the year ended 31 July 2023
| Expenses Costs of generating funds Costs Of Generating Voluntary Income Opening stock Purchases Repairs and renewals Volunteer welfare Other direct costs Expenses - facilities and services Closing stock Charitable Activities Volunteer training Printing, postage and stationery Computer costs Travel Advertising Subscriptions Telephone and internet Depreciation Volunteer gifts and entertaining Cleaning Protective clothing Bank charges Governance Costs Accountancy Sundry Insurance Legal fees |
2023 £ - 6,809 8,092 930 851 6,667 (250) 23,099 23,099 360 439 532 10 240 274 428 1,844 - 5,040 125 799 10,091 1,082 13 1,979 480 3,554 36,744 |
2022 £ 380 581 6,290 340 - 17,000 - |
|---|---|---|
| 24,591 24,591 - 606 316 169 - 371 465 1,970 56 6,540 - 626 |
||
| 11,119 970 26 1,586 480 |
||
| 3,062 | ||
| 38,772 |
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