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2022-10-31-accounts

Achievements Achievements Achievements Achievements Achievements Achievements Achievements and and erformance erformance
Summary
achieve
mm
identifyin
charity's		 ofthe main
ents ofthe charity,
the difference the
ork has made to		 Para 1.20 We have maint
the studio and
thanks to the te
volunteers		 i
o
ned the regular opening of
rkshop
in Bethersden
m of15regular and active
the circu mmstances of its We have grown volunteer
resources,
beneficiar es and any wider particularly
you		 ger age groups through
benefits
whole.		 t o society as a participating
in
The growth
in v		 I
e Reconnect programme
unteer resources allows us
to attend outsid events to promote the
AIMREC projec
We continue to
and background
We continue to		 r
ttract visitors ofall ages
including
family groups
ovide a safe and
structured
envir
with autism		 nment for two young adults
We continue to ain positive visrtor feedback
via the 20%ofo rvisitors who have
completed afee back form:
o
99%we		 entertained
o
97%lea		 nt something
o
88%too		 away new ideas
o
100%lik
o
99%sai
o
99%wo		 d the way itwas set up
it's good for children
ld like to come back
Top three words sed in comments:
o
Friendly
0
Good
o
Lovely
Our planning
an		 preparation
for the
Ashford 180eve t has created a
collaborative
opp		 rtunity
with organisations
including
Ashford
Ashford
Model R		 Museum,
Ashford
Library,
itway Museum,
Tales from
the Tracks and A hford Borough Council.
We have develo d an active social media
presence via Fac book and our Website to
promote our acti
v		 ties
We are attracting onations ofbooks, model
railway items, rail ay artefacts and
collections that e
"Heritage Assets'*
raise funds throu		 ble us to both grow
or retentionldisplay
and
selling second-hand
items that do not eet this category.
In particular,
the
"Melton Mowbray
has added to the
it accurately
depi		 nation ofa model railway
orth" by John Spence
eritage Asset Register as
sthe market town of
Melton Mowbray
within a24ftx4
been on display
i
i		 the period 1948-53
N gauge model. This has
the Studio since March
2022.
Additional i formation (optional)
You ma cho se to include further statements where relevant about:
The period covered
by		 his report has been a
Achievemen ts against Para 1.41 consolidation
period f
studio and workshop
i
ol
n		 wing the opening ofthe
November 2021.It
objectives s et covers a half year sin
with the revised dates
Accounts.
f		 the last report to align
r preparation
ofAnnual

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Investmdnt
policy and
objectives including
any		 Para 1.46
social investment
policy
adopted
Reliant on Tru tee Support to cover cost of
A description
ofthe principal
risks faci'ng the charity		 Para 1.46 premises
100%Reliant
Age and healt		 n Volunteers
ofTrustees -3/5 are aged
over 80
Potential degr dation of Heritage Assets
whilst
in stora		 due to insuRicient
display
space
Failure
in the
I		 ng-term to secure premises
ofsufficient si /scale to deliver the original
vision.
Other
Structure, governance and management
Description
ofcharity's		 n/a
trusts:
Type of governing
document:
for example;"-us-'.
,'ceG.
memorariGum
Brrd 3!ilcies
GT
BssoclaTrGA eic		 Para 1.25 The charity is cont
document, adeed
Articles ofAssocia
House on 22/02/1
14/06/16.		 lied by its governing
ftrust, and, Memorandum
on lodged at Companies
and as amended
on		 8
How is the charity
constituted?
";,.r examole
limited comoany.		 Para 1.25 Ashford
Model
R
private company,
I
registered
in Engla		 Iway
Museum
is a
ited by guarantee
d 8 Wales.
ifnincomei
Bred eesoeiBriPI
I ('IO
Trustee 'selection methods
including
details of any
constitutional
provisions e.g.
election'to post or name of
any person or body entitled		 Para 1.25 The charity may b
(1) appoint a pers
director; and
(2) determine
the r
directors are to ret
No person other th		 ordinary
resolution;
who is willing to act to be a
tation
in which any additional
e.
n a director retiring
by
to appoint one or more rotation
may be ap		 ointed a director at any
trustees general
meeting
u		 less:
(1) he or she is re mmended
for re-election
by
the directors; or
(2) not less than f
five clear days bef		 rteen nor more than thirty-
re the date ofthe meeting,
the charity is give a notice that:
(a) is signed
by a		 ember entitled to vote at the
meeting;
(b) states the me
appointment
ofa		 er's intention
to propose the
rson as a director;
(c) contains the d ils that, ifthe person were to
be appointed,
the		 harity would have to file at
Companies
Hous		 and
(d) is signed
by th
to show his or her		 person who is to be proposed
illin ness to be a
ointed.

Ashford Model Railway Model Railway Model Railway Museum Museum Char No 1168774 1168774 1168774
Com any No 8415538
~
e
N0Z
ClO Restricted
CO
'O5
U		 Unrestricted
funds		 income
funds		 End
f		 wment
nds		 Total this
year		 Total last
year
E K R
Fixed assets', F01 F02 03 F04 F05
Intangible assets (Note 15) eo1
Tangible assets
'		 (Note 14) B02
Heritage assets (Note 16) eos 25,020 25,020 30,000
Investments (Note 17) B04
Total fixed assets eos 25,020 25,020 30,000
Current asset
Stocks (Note 18) B06 1,067 1,067 1,800
Debtors (Note 19) B07 8,761 8,761 5,795
Investments (Note 17.4) B06
Cash at bank anH in hand
(Note 24)		 B09 15,563 15,563 7,891
Total current assets B10 25,390 25,390 15,486
Creditors: amo
ants falling due within
one year
(Note 20)		 B11 14,008 14,008 19,604
Net current assetsl(liabilities) B12 11,383 11,383 — 4,118
Total assets less current liabilities B13 25,882
Creditors: amoII nts falling due after
one year (Note 20) B14
Provisions for lie bilities e15
orliabilities
Total net assets		 B16 36,403 36,403 25,882
Funds ofthe Charity
Endowment
fun		 s (Note 27) B17
me funds {Note27)
Restricted inco		 B18
Unrestricted
fund		 B19 36,403 36,403 25,882
Revaluation
reserv		 B20
Fair value reserve B21
Total funds B22 36,403 36,403 25,882
The company
wP		 sentitled to exemption from audit under s4TTofthe Com anies Act 2006relating to
small compania
The members
h		 ve not required
the company		 to obtain an auciitin accorda ce with section 476ofthe
Companies Act 006.
The directors a knowledge
their responsibilities		 for complying with the re uirements ofthe Companies
Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions ap licable to small companies
subject to the small companies
regime		 and in accordance with FRS102SO P.
Note 2 Accounting
policies
2.2 INCOME
Recognition ofincome These are included
in the Statement of Financial Activities {SoFA)when:
the charity becomes entRIed to the resources;
~
it is more likely than not that the trustees
will receive the resources;		 Yes* No* N/a*
~
the monetary
value can be measured
with sufficient
reliability.
Offsetting There has been no ofl'setfing ofassets and liabilities, or income and expe
required or permitted
by the FRS102SORP or FRS102.		 ses, unless Yes* No N/a*
Grants and onations Grants and donations are only included
in the SoFAwhen the general
i
criteria are met (5.10to 5.12FRS102SORP).		 me recognition Yes* No* N a"
In the case ofperformance
related grants, income must only be recogni
that the charity has provided the specified goods orservices as entitleme		 tothe extent
to the grant		 Yes* No N a*
only occurs when the performance
related conditions are met (5.16FRS		 2SORP).
Legacies are induded
in the SOFA when receipt is probable,
that is, whe		 there has
Legacies been grant ofprobate, the executors have established
that there are sufti
the estate and any conditions attached to the legacy are either within the		 ent assets in
ntrol ofthe		 Yes* No* N/a*
charity or have been met.
Governmen grants The charity has received government
grants
in the reporting
period		 Cl CD
Tax reclaimft on GIRAid receivable
is included
in income when there is a valid declaration
Any Gift Aid amount recovered on a donation
is considered
to be part oft		 om the donor.
at gift and is		 Yes* No* N/ *
donations aI1d gifts treated as an addition tothe same fund as the initial donation
unless the		 nor or the
terms ofthe appeal have speciTied otherwise.
Contractual'income and This is only included
in the SoFA once the charity has provided the relate		 goods oi' Yes* No* N/a*
performance related services or met the performance
related conditions.
grants
Donated go s Donated goods are measured
at fair value (the amount forwhich the ass
exchanged} unless impractical to do so.		 could be
The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is
the fair value of those gifts atthe time oftheir receipt and they are recogn
In the reporting
period
in which the stocks are distributed,
they are recog
expense at the carrying amount ofthe stocks at distribution.		 eemed to be
ed on receipt.
sed as an		 CO.
Donated goods for resale are measured
at fair value on initial recognition		 which is the
expected proceeds from sale less the expected costs of sale, and recogn
from other trading
activities'
with the corresponding
stock recognised
in		 in 'Income
balance		 Yes' No* N/a
sheet.
On its sale the value ofstock is charged against 'Income from oth		 rtrading
activities'
and the proceeds from sale are also recognised as 'Income fro		 other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangibl fixed assets Yes* No* N/a
and induded
in the SoFAas incoming resources when receivable.
GiRs in kind for use by the charity are included
in the SoFAas income fro		 donations Yes* No* N/a
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when received		 the value of Yes No* N/a
facilities the gift to the charity provided the value ofthe gilt can be measured
relia		 y.
Donated services and facilities that are consumed
immediately
are recog		 ised as income Yes* No* N/a
with an equivalent
amount recognised as an expense under the appropri		 e heading in
the SOFA.
Yes* No* N/a
Support coats The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not induded
in the accounts
in the trustees'
annual
report.		 t is described Yes* No* N/a
Income from interest, This is induded
in the accounts when receipt is probable and the amoun		 ceivable can Yes No" N/a
royalties and dividends be measured
reliably.
C17FRS 102 S ORP 27/06 / 023
Income from membership Membership
subsciiptions
received
in the nature ofa gift are recognised
i		 Donations Yes No" N/a*
subscrlptlons and Legacies.
Membership
subscriptions
which gives a member the right to buy service		 or other Yes" No* N/a*
benefits are recognised as income earned
from the provision ofgoods an		 services as
income from charitable activities.
Settlement pf insurance
claims		 Insurance
claims are only induded
in the SoFA when the general income
criteria are met (5.10to 5.12FRS102SORP) and are included as an item
income
in the SoFA.		 cognition
other
Investment
gains and
losses		 This includes any realised or unrealised
gains orlosses on the sale ofinv
any gain or loss resulting
from revaluing
investments
to market value att		 stments and
end ofthe		 Yes* No" N/a"
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Governance
and support
costa		 Liabilities are recognised where
it is more likely than not that there isa I
construcfive
obligation
committing
the charity to pay out resources and th
obligation
can be measured
with reasonable
certainty.
Support costs have been allocated
between
governance
costs and other
Governance
costs comprise
all costs involving
public accountability
ofthe		 I or
amount ofthe
pport.
harity and its		 Yes
No
N/a
I .UZI]
Yes
No*
N/a
compliance
with regulation
and good practice.
Support costs indude
central functions and have been allocated to aciiv'		 cost
categories on a basis consistent
with the use ofresources, eg allocating		 perty costs Yes No" N/a*
by floor areas, or per capita, staff costs by the time spent and other costs y their usage.
Grants with,
conditions
,
'		 performance Where the charity gives a grant with conditions for its payment
being a sp
service or output to be provided,
such grants are only recognised
in the S		 fic level of
FAonce the		 Yes No* N/a*
recipient ofthe grant has provided the specified service or output.
Grants paya
performance		 ble without
conditions		 Where there are no condiTions attaching to the grant that enables the don
realistically
avoid the commitment,
a liability for the full funding
obligation		 rcharity to
ust be		 Yes" No* N/a*
recognised.
Redundanc cost The charity made no redundancy
payments
during the reporting
period.
Yes* No* N/a"
Deferred
in		 orna No material
item ofdefened income has been induded
in the accounts.
Creditom The charity has creditors which are measured
at settlement
amounts
le
discounts		 ny trade
Provisions for liabilities A liability is measured
on recognition at its historical cost and then subse
measured
atthe best estimate ofthe amount
required to settle the obliga		 ently
on at the		 Yes* No* N/a*
reporting
date
Basicfinancial
instruments		 The charity accounts for basic financial instruments
on initial recognition
paragraph
10.7FRS102SORP. Subsequent
measurement
isas per pa
to 11.19,FRS102SORP.		 pei'
graphs 11.17		 Yes No* N/a*
2.4ASSPTS
Tangible fifed assets for These are capitalised
ifthey can be used for more than one year, and co		 at least
use by charity They are valued atcost. CD]
The depreciation
rates and methods
used are disclosed
in note 14.
Intangible
fi		 xed assets The charity has intangible
fixed assets, that is, non-monetaiy
assets that
physical substance
but are identifiable
and are controlled
by the charity
or legal rights.
The amorbsation
rates and methods used are disdosed
i		 o not have
ough custody
note 15.		 Yes No" N/a*
Yes" No* N/a
They are valued atcost.
Heritage as)ets The charity has heriitage assets, that is, non-monetary
assets with histori
scienfific, technological,
geophysical
or environmental
qualities that are h
maintained
principally
for their contribution
to knowledge
and culture.
Th		 artistic,
id and
depreciation		 Yes No* N/a
rates and methods used as disclosed
in note 16.
They are valued at cost. C3 ' CZ
Fixed asset investments
in quoted shares, traded bonds and similar inve		 tments are
In vestment valued at initially at cost and subsequently
at fair value (their market val
end. The same treatment
is applied to unlisted
investments
unless fair v
measured
reliably
in which case it is measured
atcost less impairment.		 ) at the year
lue cannot be		 Yes*
No"
CH		 N/a
Investments
held for resale or pending
their sale and cash and cash equ		 alents with a Yes* No* N/a
maturity
date ofless than
1 year are treated as current asset investment
C17FRS10 SORP 27/06 023
Stocks and sjork in Stocks and sjork in Stocks held forsale as part of non-charitable
trade are measured
atthe lo		 Stocks held forsale as part of non-charitable
trade are measured
atthe lo		 erorcost or Yes* No" N/a*
progress net realisable value.
Goods orservices provided as part ofa charitable
activity are measured		 at et realisable Yes' No" N/a*
value based on the service potential
provided
by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely t occur on the Yes* No* N/a*
contract.
Debtors Debtors (including trade debtors and loans receivable) are measured
on in
recognition at settlement
amount after any trade discounts or amount adv
charity.
Subsequently,
they are measured
at the cash orother considerati		 ial
ced by the
expected to		 Yes' No* N/a'
be received.
Current assrIt atm The charity has investments
which it holds for resale or pending
their sale
nts cashequivaIents with a mat urity date
Ie as than oneyear. These indude
and cash equivalents
with a maturity ofloss than one year held for invest		 nd cash and
h on deposit
nt purposes		 Yes* No* N/a*
rather than to meet short-term
cash commitments
as they fall due.
Yes" No" N/a*
They are valued at fair value except where they qualify as basic financial i truments.
POLICIES DOPTED
ADDITION LTOOR
DIFFEREN FROM
THOSE AB VE
~ ~ ~ ~
Note 6 Expenditure
Re tricted
Unrestricted i ome Endowment
Analysis ofexpenditure funds nds funds Total funds rior year
Expenditure on incurred
seeking donations
raising funds: incurred
seeking legacies
Incurred seeking grants
Operating
membership
schemes and
social lotteries
Staging fundraising
events
Fundraising
agents
Operating
charity shops
Operating
a trading
company
undertaking
non-charitable		 trading
activit
Advertising,
marketing,
direct
ublici		 mail and 2,132 2,132
Start up costs incurred
in		 generating
new source offuture income
Database development
costs
Other trading
activities
Investment
management		 costs:
Portfoiio mana
ement costs
Cost of obtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection, property repairs and
maintenance
charges
Total expenditure
on raising funds		 2,132 2,132
Expenditure o Legal 8 Professional 40 150 190
charitable Accountancy fees 1,035 1,035 945
activities Bank 8 service charges 26
Domain renewal 135
Equipment
expensed
Insurance		 95
1,365		 1,365 792
Light &heat 352 352
Printing
&stationery
Rent		 588
4,925		 588
4,925		 3,032
Subscriptions
Telephone		 95
502		 50 468
Total expenditure
activities		 Total expenditure
activities		 on charitable on charitable 8,998 150 9,148 6,149
Separate materi I Non-refundable deposit written off
item ofexpense
Total
Other Bank interest
Travel 8 Subsistence
Difference
in closin		 stock value 733 733
Total other expenditure 733 733
TOTAL EXPEN ITURE 11,863 150 12,013 6,149
Other informati
Analysis ofexp nditure
on charitable		 activities
rant
Activity or
programme		 Activities undertaken directly nding
of		 Support
Costs		 Total this
year		 Total
rior year
ivities
Activity
1
Activity 2
Other
Total
Prior year expen iture on charitable activities
can be analysed sfollows:
Within the expen iture items above the
following
items a		 e material: (please disclose
the nature, amou t and any prior year
amounts)
Where sums orig nally denominated in foreign
currency
have be		 n included
in expenditure,
explain the basis on which those sums have
been translated i to sterling (orthe currency
in which the acco unts are drawn up).
16.9Five year summary year summary ofheritage assets transactions
2020/21 2019/20 2019/20 2018/19 2017/18
Purchas s
Group A,
Group B'
Group C,
Other
Donations
Group A 30,000
Group B
Group C
Other
Total additions 30,000
Charge or impairment
Group A
Group B
Group C
Other
Totalch arge for impairment
Dispos Is
Group
A,		 -carrying amount
Group
EI		 -catrylng amount
Group Q
Other
Total disposals
~ ~ ~ ~
Note 18 Stocks
Please complete this note ifthe charity holds any stock items
18.1 Please state the carrying amount ofstock and work in prog ess analysed between
activities.
Stock Donated goods
Work in
For For resale For For resale prog res
distribution dis ribution
Charitably activities:
Opening 1,800
Added in p eriod
Expensed n period 733
Impaired
Closing 1,06T
Other tra ing activities:
Opening
Added in II eriod
Expensed nperiod
Impaired
Closing
Other:
Opening
Addedin eriod
Expensedi n period
Impaired',
Closing
Total this. year
Total pre ious year
18.2
Pie		 se specify the carrying amount of
any stoc s pledged as security for liabilities

Amounts fallin due Amounts falling dug falling dug after
within one y r more than one y$ ar
This year La year This year Last ~ ear
cts
946 945
10,284 18,659
Total 11,230 19,604
Included
within Other
from Rail Men of Kent
extended
payment
ter
2023 tof3294.		 reditors are invoices
imited amounting
to 810,198with
s which have been reduced
in Ja uary
0 ~ ~
Note 24
Cash at bank and		 in hand
This year Lasty ar
Short term cajsh investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand 15,563 ,891
Other
Total 15,563 ,891
N
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