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2020-12-31-accounts

|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D|Independent
examiner's
report
FOR ENGLAND
AND WAlES
~ ~
Report to the
trustees/directors/
members
of |
MM Row~ H~$~~E5 +~0~~ 8F
Lr~~~S6 +
Qttdte~rA
On accounts for the year
ended
El~8~28'2D| |---|---|---|---|---|---| |||||Charity no.:|| |Set|out on pages||||| |||||I report to the charity trustees
on my exa
ination of the accounts ofthe
Company
for the year ended pijt~|| |Responsibilities||and||As the charity's trustees ofthe Company
(who are also the directors|ofthe| |basis of report||||company
for the purposes
ofcompany
law), you are responsible
for the|| |||||preparation
of the accounts
in accordance
with the requirements
of|the| |||||Companies
Act 2006 ("the 2006 Acta).|| |||||Having
satisfied myself that the accounts ofthe Company
are not required|| |||||to be audited for this year under Part 16ofthe 2006 Act and are eligible for|| |||||independent
examination,
I report
in respect of my examination
ofyour|| |||||charity's accounts as carried out under section 145ofthe Charities|Act 2011| |||||("the 2011Act"). In carrying
out my examination,
I have followed the|| |||||Directions given by the Charity Commission
(under section 145(5)(b)ofthe|| |||||2011Act.|| |Independent|||||| |examiner's|statement||||| |||||I have completed
my examination.
I confirm that no material
matters|have| |||||come to my attention
(other than that disclosed below *)which gives|me| |||||cause to believe that:|| |||||~ accounting
records were not kept in accordance
with section 386ofthe|| |||||Companies
Act 2006; or|| |||||~the accounts do not accord with such records; or|| |||||~ the accounts do not comply with relevant
accounting
requirements|under| |||||section 396of the Companies
Act 2006 other than any requirement|that the| |||||accounts give a 'true and fair' view which is not a matter considered|as part| |||||ofan independent
examination;
or|| |||||~the accounts have not been prepared
in accordance
with the Charities|| |||||SORP (FRS102).||

SORP
reference
Summary ofthe purposes of Para 1.17 The objects ofthe Charity are to preserve for the
the charity as set out in its benefit ofthe people of East Yorkshire
and the
governing document Nation,
materials		 relating to the historical,
architectural and cultural
heritage that may exist in
and around North Holderness
in the form		 of
buildings
and artefacts of particular
historical,
architectural and cultural
interest.
Summary
ofthe main
activities
in relation to those		 Para 1.17
and 1.19		 The museum
remained
closed throughout
2020,
because ofgovernment
Covid-19 instruction,
with
purposes for the public only the treasurer going
in to do essential		 work
benefit,
in		 particular, the during
lockdown,		 with permission.
activities, projects or
services identified
in		 the
accounts.
Statement confirming Para 1.18 Throughout the year, the trustees
could only meet
whether
the trustees		 have up for Zoom meetings.
As we rely mostly		 on
had regard to the guidance volunteers
it		 was agreed that we remain closed
issued
by		 the Charity after the first and second lockdown.
Commission
on public
benefit

Financial
Review		 Financial
Review
Review ofthe charity's Para 1.21 The assets of the charity consist ofthe
financial
position at		 the end property,
the heritage assets and the cash		 at
ofthe period the bank.
The		 directors consider that the
cash held is sufficient to cover all
requirements.
Statement
explaining
the
policy for holding
reserves		 Para 1.22 Only reserves
the bank.		 held are the working capital in
stating
why they are		 held
Amount
of reserves		 held Para 1.22 Cash at bank F60,702
Reasons for holding zero Para 1.22 None required
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation
ofany		 Para 1.23 No uncertainties
uncertainties
about the
charity continuing
as		 a going
concern

The charity's
principal
sources offunds
(including		 Para 1.47 Museum admissions and shop sales.
any fundraising)

Description
of charity's
trusts:
Type ofgoverning
document		 Para 1.25 The charity is governed by its CIO foundation
(trust deed, royal charter) constitution 8'" November,
2018.
How is the charity A company limited by guarantee and a CIO.
constituted?
(e.g unincot poiated
associat(on. ClQ)
Trustee selection methods Para 1.25 Trustees are recruited by advertisement and
including
details of any		 recommendation and are required to read the
constitutional
provisions e.g.		 relevant help-sheets on the Charity Commission's
election to post or name of website relating to the duties and responsibilities
any person or body entitled oftrustees.
to appoint one or more
trustees

Refer ence an ence an d Admini strative
details
Charity name The North Holderness Museum ofVillage Life (Hornsea
Museum)
Other name the charity uses Hornsea
Museum
Registered charity number 1181231
Charity's principal address 11-17Newbegin
Hornsea
East Yorkshire
HU18 1AB
Names ofthe charity trust
manage the charity		 ees who
Trustee name
Alison Peacock		 Office (ifany)
Secretary		 Dates acted ifnot for
whole year		 Name
body)
trustee
Board		 ofperson (or
entitled to appoint
(ifany)
oftrustees
Nial Adams Chair
Stuart Carey
Stephen Cook
Tim Brunch
Anne Padgett
Julian
Musik		 Treasurer
Lara Embleton
Carol Harker
Corporate trustees —names ofthe directors at the date the report was approved
Director name
Alison Peacock
Nial Adams
Stuart Carey
Stephen Cook
Tim Brunch
Anne Padgett
Julian
Musik
Laura Embleton
Carol Harker
Name oftrustees
holdin		 g
title to property
belonging
to the c
Trustee name Dates acted ifnot for whole year
Alison Peacock
Nial Adams
Stuart Carey
Stephen
Cook
Tim Brunch
Anne Padgett
Julian Musik
Laura Embleton
Carol Harker

33
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e		 W 7::-=fl03!I
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4		 r,son
'sI'I In30		 ' o» CQ:.':ipany No 509815
5988434		 509815
5988434
o
Restricted
unrestricted income Endowment Total this Total last
funds funds funds year year
Fixed assets
Tangible assets
Heritage assets		 (Note 8)
(Note 9)		 902
803		 331,932
, 3		 F02 F03 F
F04
331,932		 f.
F05
335,539
Current assets Totai fixed assets 6,8 ,8 372,475
Stocks {Note 10) 5,118 5,118 3,390
Cash at bank and in hand
(Note 12)
Total current assets		 s00
el0		 60,702 60,702
,8 0		 49,591
52,981
Creditors: amounts falhng due within
one year
(Note 11)		 811 113 219
Net current assets/(liabilities) a~2 5,
7		 0 52,?62
Total assets iess current liabilities sos 425,237
Total net assets orliabilities
Funds ofthe Charity		 434,575 434,575 425,237
Endowment
funds (Note 27)
Restricted income funds (Note 27)
Unrestricted
funds
Revaluation
reserve		 819
B20		 425,237
Fair value reserve 821
Total funds 822 425,237

~
~
Note 2 Accounting
policies
2.1 INCOME
Recoqnition of income These are included
in the Statement
of Financial Activities (SoFA) when:
~
the charity becomes entitled 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 offsetting ofassets and liabilities,
or income and expenses,
unless
required
or permitted
by the FRS 102SORP or FRS 102.		 Yes* No* N/a*
Grants and donations
are only included
in the SoFA when the general
income recognition		 Yes* No* N/a
criteria are met (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants,
income must only be recognised
to the extent
that the charity has provided
the specified goods or services as entitlement
to the grant		 Yes* No N/a*
only occurs when the performance
related conditions
are met (5.16FRS 102SORP).
Legacies are included
in the SOFA when receipt is probable,
that is, when there has
Legacies been grant ofprobate, the executors have established
that there are sufficient assets in
the estate and any conditions
attached to the legacy are either within
the control ofthe		 Yes* No* N/a*
charity or have been met.
Government grants The charity has received government
grants
in the reporting
period		 Yes* No* N/a*
Gift Aid receivable
is included
in income when there is a valid declaration
from the donor.
Tax reclaims on
donations
and gifts		 Any Gift Aid amount
recovered
on a donation
is considered
to be part ofthat gift and is
treated as an addition
to the same fund as the initial donation
unless the donor or the		 Yes* No* N/a*
terms ofthe appeal have specified otherwise.
Contractual
performance		 income and
related		 This is only included
in the SoFA once the charity has provided
the related goods or
services or met the performance
related conditions.		 Yes* No* N/a*
grants
Donated goods Donated goods are measured
at fair value (the amount for which the asset could be
exchanged)
unless impractical
to do so.		 Yes* No* N/a*
The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is deemed
to be
the fair value ofthose gifts at the time of their receipt and they are recognised
on receipt.
In the reporting
period
in which the stocks are distributed,
they are recognised as an		 Yes* No* N/a*
expense at the carrying
amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognition,
which is the
expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income
from other trading
activities'
with the corresponding
stock recognised
in the balance		 Yes* No* N/a*
sheet.
On its sale the value ofstock is charged
against 'Income from other trading
activities'
and the proceeds
from
sale are also recognised as 'Income from other trading
activities'.
Goods donated
for on-going use by the charity are recognised as tangible
fixed assets		 Yes* No* N/a*
and included
in the SoFA as incoming
resources when receivable.
Gifts in kind for use by the charity are included
in the SoFA as income from donations		 Yes* No* N/a*
when receivable.
Donated services and
facilities		 Donated services and facilities are included
in the SOFA when received at the value of
the gift to the charity provided
the value ofthe giff can be measured
reliably.		 Yes* No* N/a*
Donated services and facilities that are consumed
immediately
are recognised as income
with an equivalent
amount
recognised as an expense
under the appropriate
heading
in
the SOFA.		 Yes* No* N/a*
Supportcosts The charity has incurred
expenditure
on support costs.		 Yes* No* N/a*
Volunteer help The value of any voluntary
help received is not included
in the accounts
but is described
in the trustees'
annual
report.		 Yes* No* N/a*
Income from interest, This is included
in the accounts whenreceiptisrobable
andtheamount
ibl		 Yes* N/a*

royalties and dividends be measured
reliably.
Income from
subscriptions		 membership Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations
and Legacies.
Membership
subscriptions
which gives a member the right to buy services or other
benefits are recognised as income earned from the provision ofgoods and services
income from charitable
activities.		 as
Settlement of insurance
claims		 Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.
Investment
gains and
losses		 This includes
any realised or unrealised
gains or losses on the sale of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe
year.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there is a legal or
constructive
obligation
committing
the charity to pay out resources and the amount		 ofthe
obligation
can be measured
with reasonable
certainty.
Governance
costs		 and support Support costs have been allocated
between governance
costs and other support.
Governance
costs comprise
all costs involving
public accountability
ofthe charity and its
compliance
with regulation
and good practice.
Support costs include central functions
and have been allocated to activity cost
categories on a basis consistent
with the use ofresources, eg allocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions		 Where the charity gives a grant with conditions
for its payment
being a specific level
service or output to be provided,
such grants are only recognised
in the SoFA once		 of
the
recipient ofthe grant has provided
the specified service or output.
Grants payable without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity to
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.
Redundancy
cost		 The charity made no redundancy
payments
during the reporting
period.
Deferred income No material
item ofdeferred
income has been included
in the accounts.
Creditors The charity has creditors which are measured
at settlement
amounts
less any trade
discounts
Provisions
for liabilities		 A liability
is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation
at the
reporting
date
Basic financial
instruments		 The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.
2.3ASSETS
Tangible fixed
use by charity		 assets for These are capitalised
ifthey can be used for more than one year, and cost at least
They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 14.
Intangible
fixed assets		 The charity has intangible
fixed assets, that is, non-monetary
assets that do not have
physical substance
but are identifiable
and are controlled
by the charity through
custody
or legal rights.
The amortisation
rates and methods
used are disclosed
in note 15.
They are valued at cost.
The charity has heritage assets, that is, non-monetary
assets with historic, artistic,
Heritage assets scientific, technological,
geophysical
or environmental
qualities
that are held
and
maintained
principally
for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
in note 16.
They are valued at cost.
Fixed asset investments
in quoted shares, traded bonds and similar investments
are
Investments valued at initially at cost and subsequently
at fair value (their market value) at the year
end.
The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably
in which case it is measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
with		 a
maturity
date of less than
1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part ofnon-charitable
trade are measured
at the		 lower or cost or
progress net realisable
value.
Goods or services provided as part ofa charitable
activity are measured		 at net realisable
value based on the service potential
provided
by items ofstock.
Work in progress
is valued at cost less any foreseeable
loss that is likely		 to occur on the
contract.
Debtors (including
trade debtors and loans receivable) are measured
on		 initial
Debtors recognition
at settlement
amount
after any trade discounts or amount advanced
by the
charity.
Subsequently,
they are measured
at the cash or other consideration
expected to
be received
Current asset investments The charity has investments
which
it holds for resale or pending
their sale and cash and
cash equivalents
with a maturity
date less than one year. These include cash on deposit
and cash equivalents
with a maturity ofloss than one year held for investment
purposes
rather than to meet short-term
cash commitments
as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
I ~ . i ~ ~ ~ ~ . ~ . . ~ ~ ~E~H~~~E&B~HB
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~		 ~ ~
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~		 ~ KRI~~RESIKRI
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~~~~MEHB
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~ . . ~ ~ ~ ~ ~ ~ ~ ~~~~HBBI
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~ ~- ~ ~ WIKK~~WH&KK
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Note 5
Donated go		 ods, facilit ie s and s ervices
Seconded staff This year Last year
f
Use ofproperty
Other
Please provide details ofthe This year Last year
accounting
policy for the recognition
and valuation
ofdonated goods,
facilities and services. See accountin policies note 2.1 income See accountin olicies note 2.1 income
Please provide details ofany
unfulfilled
conditions
and other
contingencies
attaching
to resources
from donated goods and services not
recognised
in income.
None None
Please give details ofother forms of
other donated goods and services not
recognised
in the accounts, eg
contribution
of unpaid volunteers.		 There are 50 registered
volunteers
operating
the
shop, doing maintenance
and cleaning. The
trustees estimate that the completion
ofthese
tasks result
in the charity benefiting
from
approximately
1,950 unpaid
volunteer
hours
in
the year.		 There are 60 registered
volunteers
operating
the
shop, doing maintenance
and cleaning. The
trustees estimate that the completion
ofthese
tasks result
in the charity benefiting
from
approximately
150unpaid
volunteer
hours each
week.

This year Last year
Restricted Restricted
Analysis Unrestricted
funds		 income
funds		 Endowment
funds		 Total funds Unrestricted
funds		 income
funds		 Endowment
funds		 Totalfunds
Expenditure
on raising funds:
Incurred
seeking donations
Staging fundraising events 113 113 782
884		 782
884
Total expenditure on raising funds 113 113 1,666 1,666
Expenditure
on charitable		 activities:
Advertising
Cleaning
Electricity
Fire 8 security checks
Gas
Insurance
Membership
fees
Rates
Maintenance
Sundries		 660
1,427
336
1,357
1,290
467
316
7,476		 660
1,427
336
1,357
1,290
467
316
7,476		 288
1,183
1,448
50
2,212
1,402
636
738
9,646		 288
1,183
1,448
50
2,212
1,402
636
738
9,646
Event material
Transport costs
Water charges
Pottery purchases
Collections
Depreciation
Total expenditure		 on charitable activities 381
28
685
1,621
3,607
19,652		 381
28
685
1,621
3,607
19,652		 1,294
1,716
63
575
198
3,607
25,056		 1,294
1,716
63
575
198
3,607
25,056
Total expenditure
on charitable
act		 ivities
19,652		 ,
19,652		 ,
25,056		 ,
25,056
Other
Administration
costs
Saia
Tele hone
Card fees		 164
10,712
479		 164
10,712
479		 544
10,686
454
94		 10,686
454
94
Total other expenditure
TOTAL EXPENDITURE		 11,355
31,120		 31,543
11,778		 38,500
11,778		 11,778
38,500

This ear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
Activity 1 - Maintenance of Heritage buildings
and collections 19,652 19,652 25,056 25,056
Total 19,652 19,652 25,056 25,056

Freehold
land &
buildings		 Freehold
land &
buildings		 Property
improvements		 Plant, machinery
motor vehicles		 and Fixtures, fittings and
equipment		 Total
At the beginning
the year		 of 289,463 54,628 34,270 378,361
Additions
Revaluations
Disposals
Transfers
*
At end ofthe year 289,463 54,628 34,270 378,361
8.2 Depreciation and impairments
**Basis SL SL SL SL SL
**Rate 4% 15% 8r 10%
At beginning
ofthe		 10,925 31,897 42,822
year
Disposals
Depreciation 2,185 1,422 3,607
Impairment
Transfers*
At end ofthe year 13,110 33,319 46,429
8.3Net book value
Net book value at the
beginning
ofthe year		 289,463 43,703 2,373 335,539
Net book value
end ofthe year		 at the 289,463 41,518 951 331,932

This year Lastyear
(i)
Explain the
heritage assets		 nature and scale of
held.		 Collections and displays Collections and displays
(ii)
Explain
acquisition,
management
assets.		 the policy for the
preservation,
and disposal of		 heritage Collections are retained for public
interest, acquired at the discretion
ofthe
trustees, when offered, and retained
in
secure premise. Disposal would be at the
discretion ofthe trustees once itwas		 Collections are retained for public
interest, acquired at the discretion ofthe
trustees, when offered, and retained
in
secure premise. Disposal would be at the
discretion ofthe trustees once itwas
considered
that
interest		 there was minimal
in these items.		 public considered
that
interest		 there was minimal
in these items.		 public
9.2Cost or valuation
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
At beginning ofthe year 36,936 36,936
Additions
Disposals
Revaluations
Transfers
*
At end ofthe year 36,936 36,936
9.3Depreciation and impairments
*"Basis SL Straight Line
("SL")or
Reducing
"*Rate 0% Balance
At beginning ofthe year
Disposals
Depreciation
Impairment
Transfers*
At end ofyear
9.4 Net book value
Net book value at the beginning ofthe 36,936 36,936
year
Net book value at the end ofthe year 36,936 36,936
At valuation At cost Group Total
Group A B
Carrying
penod		 amount at the beginning ofthe 36,936 36,936
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period 36,936 36,936

2015 2014 2013 2012 2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Disposals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals

y
activities.		 an ork in progress ana lysed
betwe		 en
Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable
activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening 3,390
Added in period 957
Expensed in period 771
Impaired
Closing 5,118
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year 5,118
Total previous year 3,390
This ear Last ear
10.2
Please specify the carrying		 amount of None None
any stocks pledged as security for liabilities

Note 12
Cash at bank and		 in hand
This year Last year
Short
Short		 term cash investments
term deposits		 (less than 3months maturity date)
Cash
Other		 at bank and on hand 60,702 49,591
Total 60,702 49,591
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