2022-09-30-accounts

		Page
Legal and administrative information
Trustees' report		2-3
Statement oftrustees'	responsibilities
Independent examiner's report
Statement offinancial	activities	6-7
Statement offinancial	position
Notes to the financial	statements	9-17

Trustees			Sarah Booth - Treasurer
			Wendy Price - Secretary
			Ruth Smith - Membership	Secretary
			Steve Barnard - Librarian	- (Resigned 9February 2022)
			Marion Berry - Archivist - (Resigned		1 December 2021)
			Sue Morton —Trustee
			Colin Pyrah OBE - Trustee
			Alison Roberts - Honorary	Chair
			David Rodwell - Trustee
			Robert Smith - Trustee - (Appointed		29April 2022)
			Penny Cockill - Trustee - (Appointed		29April 2022)
Patrons			The Marquis of Normanby
			The Marchioness of Normanby
Museum	Mentor		Victodia Harrison - Spark Your Wildfire -(Resigned			1 December 2021)
			Michael Tumpenny -York	Museums	Trust - (Appointed		20January 2023)
Charity number			1171266
Principal	address		Whitby Museum
			Pannet Park
			Whitby
			YO21 1RE
Independent		examiner	N ClemitACA, FCCA
			JWPCreers LLP
			Chartered Accountants
			Genesis 5
			Church Lane
			York
			YO10 5DQ
Bankers			HSBC Bank Pic
			4 Baxtergate
			Whitby
			North Yorkshire
			YO21 1BD
Invesment		Managers	Brewin Dolphin
			12Smithfield Street
			London
			EC1A9BD
Financial	Advisors		Anderson Brown (Whitby)	Ltd
			Victoria House
			7Victoria Square
			Whitby
			North Yorkshire
			YO21 1EA

CURRENT FINANCIAL YEAR	CURRENT FINANCIAL YEAR
			Unrestricted	Unrestricted	Restricted	Total	Total
			funds	funds	funds
			general	designated
			2022	2022	2022	2022	2021
		Notes					6
Income
Donations and legacies			115,143		125,500	240,643	72,466
Charitable activities			91,400		10,000	101,400	45,591
Other trading activities			29,591			29,591	10,895
Investment income			6,809		52	6,861	5,101
Other income			234			234	302
Total income			243,177		135,552	378,729	134,355
Expenditure
Raising funds			14,072		2,409	16,481	7,962
Charitable activities			181,655	65,234	64,703	311,592	162,770
Total expenditure			195,727	65,234	67,112	328,073	170,732
Net gains/(losses) on investments			(48,356)			(48,356)	32,867
Net (expenditure)/income	before transfers		(906)	(65,234)	68,440	2,300	(3,510)
Gross transfers between funds			(443,873)	501,903	(58,030)
Net (expenditure)/income	for the year
Net movement in funds			(444,779)	436,669	10,410	2,300	(3,510)
Fund balances at 1 October 2021			968,274		126,931	1,095,205	1,098,715
Fund balances at 30September 2022			523,495	436,669	137,341	1,097,505	1,095,205

PRIOR FINANCIAL YEAR
			Unrestricted	Restricted		Total
			funds	funds
			2021	2021		2021
		Notes	f			F
Income and endowments
Donations and legacies			69,466	3,000		72,466
Charitable activities			45,591			45,591
Other trading activities			10,895			10,895
Investment income			5,095			5,101
Other income			302			302
Total income			131,349	3,006	.	134,355
Expenditure
Raising funds			7,962			7,962
Charitable activities			159,195	3,575		162,770
Total expenditure			167,157	3,575		170,732
Net gains/(losses) on investments			32,867			32,867
Net (expenditure)/income	before transfers		(2,941)	(569)		(3,510)
Gross transfers between funds
Net (expenditure)/income	for the year/
Net movement in funds			(2,941)	(569)		(3,510)
Fund balances at 1 October	2020		971,215	127,500		1,098,715
Fund balances at 30September 2021			968,274	126,931		1,095,205

			2022		2021
		Notes
Fixed assets
Tangible assets		10		436,669		444,316
Investments		11		336,056		382,597
				772,725		826,913
Current assets
Stocks			7,189		4,085
Debtors		12	10,269		17,139
Cash at bank and in	hand		320,396		257,466
			337,854		278,690
Creditors: amounts	falling due within one year	13	(13,074)		(10,398)
Net current assets				324,780		268,292
Total assets less current liabilities				1,097,505		1,095,205
Income funds
Restricted funds		14		137,341		126,931
Unrestricted funds -	designated			436,669
Unrestricted funds -	general			523,495		968,274
				1,097,505		1,095,205

	Charity information
	Whitby Literary and Philosophical Society is a charitable incorporated organisation registered		in England.
	Accounting convention
	The charity constitutes a public benefit entity as defined by FRS 102.The financial statements		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		issued in October 2019,					the
	Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),the Charities Act 2011 and								UK
	Generally Accepted Accounting Practice.
	The financial statements have been prepared to give a 'true and fair' view and have departed from			the Charities			(Accounts and
	Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This		departure		has involved following				the
	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)issued		on 16July 2014
	rather than the Accounting and Reporting by Charities: Statement ofRecommended Practice		effective	from 1 April		2005 which has
	since been withdrawn.
	The significant accounting policies applied in the preparation of these financial statements	are set out			below. These			policies	are
	consistently applied to all years presented unless otherwise stated.
	Going concern
	At the time of approving the financial statements, the trustees have a reasonable expectation that				the charity		has adequate
	resources to continue in operational existence for the foreseeable future. Thus the trustees		continue	to adopt the			going concern
	basis ofaccounting in preparing the financial statements.
1.3	Charitable funds
	The charity maintains a general unrestricted fund which is expendable at the discretion ofthe		trustees	in	furtherance		ofthe objects
	ofthe charity
	Restricted funds are funds that can only be used for particular restricted purposes within	the objects of the charity.						Restrictions
	arise when specified by the funder or when funds are raised for a specific purpose.
1.4	Income
	All income is included in the statement of financial activities when the charity is entitled	to	the income and the			amount can			be
	quantiTied with reasonable accuracy. The following specific policies are applied to particular	categories		ofincome:
	Donations and legacies are received by way of grants, donations and gifts and are included		in full	in	the statement			of financial
	activities when receivable. Grants where entitlement is not conditional on the delivery ofa	specific performance by					the	charity are
	recognised when the charity becomes unconditionally entitled to the grant.
	Income from investments is included in the year in which it is receivable.
	Expenditure
	Expenditure is recognised on an accruals basis as a liability is incurred.
	Raising funds comprise the costs associated with attracting donations and legacies. The costs of trading				for fundraising			purposes
	includes the charity's shop.
	Charitable expenditure compdises those costs incurred by the charity on the delivery	of its activities and				services for			its
	beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of			an	indirect nature			necessary
	to support them.
	Fundraising costs are those incurred in seeking voluntary contributions and do not include	the costs		of	disseminating			information
	in support ofthe charitable activities.
	Support costs are those costs incurred directly in support of expenditure on the objects		of the	charity and			include project
	management.

Leasehold	property	25 years
Leasehold	improvements	25 years
Fixtures		20years
Furniture	and equipment	8years
Computer	equipment	4 years

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			general			general
			2022	2022	2022	2021	2021	2021
								f
Donations	and gifts		10,936	100,500	111,436	57,120	3,000	60,120
Legacies receivable			83,000		83,000
Membership		fees	9,008		9,008	8,787		8,787
Gift aid			12,199	25,000	37,199	3,559		3,559
			115,143	125,500	240,643	69,466	3,000	72,466
Donations		and gifts
Patron Donations			3,265		3,265	3,300		3,300
Development		donations		100,000	100,000
Grant income						39,214	3,000	42,214
Governrment		grant	6,000		6,000	12,024		12,024
Other donations			1,671	500	2,171	2,582		2,582
			10,936	100,500	111,436	57,120	3,000	60,120

Income from	admissions
Less amount	paid to Whitby Town Council
Thomas William Varley Roe Deceased
Library sales
Grant income

Analysis	by fund
Unrestricted funds - general
Restricted	funds

Charitable	Charitable
activities	activities
2022	2021
	6
108,253	52,090
(64,227)	(30,909)
47,201	24,326
173	84
10,000
101,400	45,591
91,400	45,591
10,000
101,400	45,591

Museum	shop
Cafe fee
Room hire

Unrestricted	Unrestricted
funds	funds
general	general
2022	2021
	E
22,652	8,700
6,399	2,145
540	50
29,591	10,895

5	Raising funds	Raising funds	Raising funds
					Unrestricted	Restricted	Total	Unrestricted	Total
					funds	funds		funds
					general			general
					2022	2022	2022	2021	2021
					E				F
	Operating	charity shops			9,152	2,409	11,561	3,601	3,601
	Investment	management			4,920		4,920	4,361	4,361
					14,072	2,409	16,481	7,962	7,962
6	Charitable	activities
								Charitable	Charitable
								activities	activities
								2022	2021
	Direct costs							55,925	8,316
	Staff costs							76,342	60,932
								132,267	69,248
	Share ofsupport costs {seenote 7)							176,743	90,671
	Share ofgovernance			costs {seenote 7)				2,582	2,851
								311,592	162,770
	Analysis	by	fund
	Unrestricted		funds - general					181,655	159,195
	Unrestricted		funds - designated					65,234
	Restricted	funds						64,703	3,575
								311,592	162,770

Support costs
		2022			2021
		Support costs	Governance	2022	Support costs	Governance	2021
			costs			costs
Depreciation		65,234		65,234	57,812		57,812
Printing, postage and
stationery		2,395		2,395	1,777		1,777
Subscriptions and journals		467		467	448		448
Legal and professional	fees	7,146		7,146	4,883		4,883
Sundry expenses		3,681		3,681	1,810		1,810
Insurance		4,234		4,234	3,857		3,857
Computer expenses		13,086		13,086	3,026		3,026
Communication with members		1,437		1,437	1,910		1,910
Advertising and publicity		2,599		2,599	973		973
Repairs and maintenance		73,519		73,519	12,963		12,963
Bank charges		2,945		2,945	1,212		1,212
Accountancy fees			2,582	2,582		2,851	2,851
		176,743	2,582	179,325	90,671	2,851	93,522
Anaiysed between
Charitable activities		176,743	2,582	179,325	90,671	2,851	93,522

		2022	2021
		Number	Number
Total
Wages	and salaries	76,055	60,676
Other	pension costs	379	256
		76,342	60,932

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	Listed investments
Valuation
At 1 October 2021	382,597
Additions	58,268
Disposal proceeds	(76,738)
Net gains (losses) on disposals	(1,773)
Unrealised gains (losses)	(46,584)
Movement in income account	20,216
Movement in capital account	70
At 30September 2022	336,056
Carrying amount
At 30September 2022	336,056
At 30September 2021	382,597

Debtors
			2022	2021
Amounts falling due		within one year:
Trade debtors			1,433	2,043
Other debtors			3,531	982
Prepayments	and accrued income		5,305	14,114
			10,269	17,139
Creditors: amounts		falling due within one year
			2022	2021
Other creditors			952	561
Accruals and	deferred	income	12,122	9,837
			13,074	10,398

				Movement	Movement	ln funds
			Balance at	Income	Expenditure		Transfers	Balance at
			1 October					30
			2021					September
								2022
Development		fund	124,181	125,052		(64,703)	(59,930)	124,600
WYCA EDRF			2,750				(2,750)
Normanby	Trust			10,000				10,000
Alan Appleton		fund		500		(2,409)	4,650	2,741
			126,931	135,552		(67,112)	(58,030)	137,341
				Movement		in funds
			Balance at	Income	Expenditure		Transfers	Balance at
			1 October					30
			2020					September
								2021
Development		fund	127,500	6		(3,325)		124,181
WYCA EDRF				3,000		(250)		2,750
			127,500	3,006		(3,575)		126,931

Analysis ofnet assets between funds
		Unrestricted	Designated	Restricted	Total
		funds	funds	funds
		2022	2022	2022	2022
				6
Fund balances at 30September 2022 are represented	by:
Tangible assets			436,669		436,669
Investments		336,056			336,056
Current assets/(liabilities)		187,439		137,341	324,780
		523,495	436,669	137,341	1,097,505
		Unrestricted	Designated	Restricted	Total
		funds	funds	funds
		2021	2021	2021	2021
			E		f
Fund balances at 30September 2021 are represented	by:
Tangible assets		433,535		10,781	444,316
Investments		382,597			382,597
Current assets/(liabilities)		152,142		116,150	268,292
		968,274		126,931	1,095,205

	2022	2021
Within one year	246	980
Between two and five years	4	249
In over five years	919	920
	1,169	2,149