**Charity number: 1195829**
## **THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE PERIOD ENDED 30 JUNE 2022**
## **THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 - 16|
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 JUNE 2022**
**Trustees** Michael Padmanathan, Chair (appointed 17 September 2021) Mathew David Haylock, Trustee (appointed 17 September 2021) Timothy William Hillyer, Trustee (appointed 17 September 2021) Peter Leng, Trustee (appointed 17 September 2021) John Patrick Lynch, Trustee (appointed 17 September 2021) **Charity registered number** 1195829 **Principal office** Wimbledon Football Stadium Copper Mill Lane Wimbledon London SW17 0BL **Accountants** GMBC LLP Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH
Page 1
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **TRUSTEES' REPORT FOR THE PERIOD ENDED 30 JUNE 2022**
The Trustees present their annual report together with the financial statements of the The Wimbledon In Sporting History Trust CIO for the period 17 September 2021 to 30 June 2022.
## **Objectives and activities**
## **a. Policies and objectives**
The main objective is to protect, display and promote the local Sporting History of Wimbledon and its immediate neighbours, based primarily in and around AFC Wimbledon’s New Plough Lane Football stadium, for historical and educational purposes.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Volunteers**
The Charity has almost 40 volunteers all committed to shaping and sharing Wimbledon’s rich sporting history. The Trustees would like to thank all the volunteers for their continued support and dedication.
## **Achievements and performance**
## **a. Review of activities**
We are delighted to welcome you to the first set of accounts for The Wimbledon in Sporting History CIO (WiSH) which is now established as a dynamic and successful, fully registered sporting heritage charity here in south west London.
In just a very short few years, WiSH has expanded from being a small band of dedicated sporting heritage enthusiasts to become a thriving charity of almost 40 volunteers all committed to shaping and sharing Wimbledon’s rich sporting history…and doing so without being paid or even claiming personal expenses. We believe we are doing something right: our attrition rate is only 2%.
The Trustees are particularly proud of “The Greatest Story” (TGS) exhibition room – our museum which opened in September 2021 at the AFC Wimbledon Stadium. The TGS room, or museum, is the jewel in our heritage crown and is the result of months of careful preparation and planning, and then a summer of incredibly hard work by WiSH volunteers to furnish and finish the museum space.
Our creative WiSH business model has demonstrated what we can do with modest donations and a few dozen volunteers – including building, furnishing and operating a brand new museum in London.
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Page 2
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2022**
## **Structure, governance and management**
## **a. Constitution**
The Wimbledon In Sporting History Trust CIO is a registered charity, number 1195829, and is constituted under a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **c. Financial risk management**
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Plans for future periods**
In our Annual Report May 2022, which can be found on our website https://wimbledoninsportinghistory.org, we have shared with you our vision, our record and our plans to preserve, promote and celebrate the rich history of numerous sports which have their roots in Wimbledon – but with a particular focus on the quite incredible history of football in our local community over more than 130 years… a story we like to bill as “The Greatest Story in Football”!
Since then the Board of Trustees and the Operational Management team, led by John Lynch, have decided to focus on a few strategic projects with the Digital Museum being a key focus over at least the next 2 accounting periods.
We hope too that you will be inspired to learn more about our local sporting heritage, and to support WiSH as it continues to grow and expand in its ambitions to share Wimbledon’s fascinating sporting history with our local communities, with sports fans generally, and with visitors from much further afield wanting to discover some great historical treasures and stories in this corner of south west London.
Page 3
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 JUNE 2022**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 6 March 2023 and signed on their behalf by:
## **Michael Padmanathan**
(Chair of Trustees)
Page 4
## **THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 JUNE 2022**
## **Independent Examiner's Report to the Trustees of The Wimbledon In Sporting History Trust CIO ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 30 June 2022.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's 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 Charity's Trustees as a body, for my work or for this report.
Signed: Graham Hole
Dated: 6 March 2023
## **GMBC LLP**
Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH
Page 5
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 30 JUNE 2022**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2022**
**£**
**13,924**
**-**
**13,924**
**-**
**2,923**
**2,923**
**11,001**
**11,001**
**11,001**|**Unrestricted**
**funds**
**2022**
**£**
**36,200**
**7,304**
**43,504**
**2,171**
**6,725**
**8,896**
**34,608**
**34,608**
**34,608**|**Total**
**funds**
**2022**
**£**
**50,124**
**7,304**|
|---|---|---|---|
||||**57,428**|
||||**2,171**
**9,648**|
||||**11,819**|
||||**45,609**|
||||**45,609**|
||||**45,609**|
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 8 to 16 form part of these financial statements.
Page 6
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **BALANCE SHEET AS AT 30 JUNE 2022**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Stocks
11
Cash at bank and in hand
Creditors: amounts falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**1,513**
**21,586**
**23,099**
**(1,670)**|**2022**
**£**
**24,180**|
|---|---|---|
|||**24,180**
**21,429**|
|||**45,609**|
||||
|||**45,609**|
|||**11,001**
**34,608**|
||||
|||**45,609**|
The financial statements were approved and authorised for issue by the Trustees on 06 March 2023 and signed on their behalf by:
## **Michael Padmanathan**
(Chair of Trustees)
The notes on pages 8 to 16 form part of these financial statements.
Page 7
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **1. General information**
The Wimbledon In Sporting History Trust CIO is a registered charity number 1195829. The principal office is Wimbledon Football Stadium, Copper Mill Lane, Wimbledon, London, SW17 0BL.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Wimbledon In Sporting History Trust CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Page 8
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **2. Accounting policies (continued)**
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Tangible fixed assets and depreciation**
Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
The Charity operates a museum and has many artefacts and memorabilia, both purchased and donated, with historical qualities relating to the sporting history of Wimbledon. There is an audit trail of the donated items but many are unique and market-based evidence of value does not exist. The Trustees consider that, at this stage, obtaining a reliable cost or valuation for these donated heritage assets will require additional time and resources and so they are not recognised on the balance sheet. When resources are available the Trustees plan to undertake a detailed financial review of the heritage assets based on the guidance in Charities SORP (FRS102) (Oct 2019).
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
|Fixtures and fittings|-|25%|
|---|---|---|
|Office equipment|-|25%|
|Artefacts and memorabilia|-|10%|
## **2.5 Stocks**
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Page 9
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **2. Accounting policies (continued)**
## **2.6 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.7 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **2.8 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 10
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **3. Income from donations and legacies**
|**Donations**
The Wimbledon In Sporting History
Merton Council
Galliard Homes
JMI Moving Group Ltd
**Grants**
Heritage Compass (Cause4)
Digital Works Group
**Subtotal detailed disclosure**
Donations
Legacies
**Subtotal**
**Total 2022**|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
-
7,983
3,300
-
-
3,300
500
-
-
3,200
-
1,813
3,800
16,296
10,124
19,854
-
50
10,124
19,904
13,924
36,200|**Total**
**funds**
**2022**
**£**
**7,983**
**3,300**
**3,300**
**500**
**3,200**
**1,813**|
|---|---|---|
|||**20,096**|
|||**29,978**
**50**|
|||**30,028**|
||||
|||**50,124**|
The Wimbledon In Sporting History donation relates to funds held for the same purposes as The Wimbledon In Sporting History Trust CIO and prior to the set up of this registered charity.
## **4. Income from other trading activities**
## **Income from charitable trading activities**
|**Unrestricted**
**funds**
**2022**
**£**
Product sales including prints, photos, scarves etc
6,458
Guided tour income
846
**Total 2022**
7,304|**Total**
**funds**
**2022**
**£**
**6,458**
**846**|
|---|---|
||**7,304**|
Page 11
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **5. Expenditure on raising funds**
## **Fundraising trading expenses**
|**Unrestricted**
**funds**
**2022**
**£**
Printing, production and postage
1,633
Goods purchased for resale
2,051
Closing stock
(1,513)
**Total 2022**
2,171|**Total**
**funds**
**2022**
**£**
**1,633**
**2,051**
**(1,513)**|
|---|---|
||**2,171**|
## **6. Analysis of expenditure on charitable activities**
## **Summary by fund type**
||**Restricted**|**Unrestricted**||
|---|---|---|---|
||**funds**|**funds**|**Total**|
||**2022**|**2022**|**2022**|
||**£**|**£**|**£**|
|Protect, display and promote the local sporting history of||||
|Wimbledon|2,923|6,725|**9,648**|
## **7. Analysis of expenditure by activities**
||**Support**|**Total**|
|---|---|---|
||**costs**|**funds**|
||**2022**|**2022**|
||**£**|**£**|
|Protect, display and promote the local sporting history of Wimbledon|9,648|**9,648**|
Page 12
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **7. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Depreciation
IT software and consumables
Display materials
Memorabilia
General expenses
Collection transport costs
Advertising and promotion
Accountancy
Insurance
Subscriptions|**Activities**
**2022**
**£**
3,546
490
2,832
540
428
651
200
600
189
172
9,648|**Total**
**funds**
**2022**
**£**
**3,546**
**490**
**2,832**
**540**
**428**
**651**
**200**
**600**
**189**
**172**|
|---|---|---|
|||**9,648**|
**8. Independent examiner's remuneration**
||**2022**|
|---|---|
||**£**|
|Fees payable to the Charity's independent examiner for the independent examination of||
|the Charity's annual accounts|**600**|
## **9. Trustees' remuneration and expenses**
During the period, no Trustees received any remuneration or other benefits.
During the period ended 30 June 2022, no Trustee expenses have been incurred.
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**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **10. Tangible fixed assets**
|**Cost or valuation**
Additions
At 30 June 2022
**Depreciation**
Charge for the period
At 30 June 2022
**Net book value**
At 30 June 2022|**Fixtures and**
**fittings**
**£**
**12,555**
**12,555**
**3,486**
**3,486**
**9,069**|**Office**
**equipment**
**£**
**240**
**240**
**60**
**60**
**180**|**Artefacts**
**and**
**memorabilia**
**£**
**14,931**
**14,931**
**-**
**-**
**14,931**|**Total**
**£**
**27,726**|
|---|---|---|---|---|
|||||**27,726**|
|||||**3,546**|
|||||**3,546**|
|||||**24,180**|
The Charity operates a museum and has many artefacts and memorabilia, both purchased and donated, with historical qualities relating to the sporting history of Wimbledon. There is an audit trail of the donated items but many are unique and market-based evidence of value does not exist. The Trustees consider that, at this stage, obtaining a reliable cost or valuation for these donated heritage assets will require additional time and resources and so they are not recognised on the balance sheet. When resources are available the Trustees plan to undertake a detailed financial review of the heritage assets based on the guidance in Charities SORP (FRS102) (Oct 2019).
## **11. Stocks**
||**2022**|
|---|---|
||**£**|
|Goods for resale including prints, photos, scarves etc|**1,513**|
## **12. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals and deferred income|**2022**
**£**
**1,070**
**600**
**1,670**|
|---|---|
Page 14
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **13. Statement of funds**
## **Statement of funds - current period**
|**Unrestricted funds**
General Fund
**Restricted funds**
Womble bench
Gates refurbishment and installation
Timeline history display
**Total of funds**|**Income**
**£**
**43,504**
**3,300**
**500**
**10,124**
**13,924**
**57,428**|**Expenditure**
**£**
**(8,896)**
**-**
**(500)**
**(2,423)**
**(2,923)**
**(11,819)**|**Balance at**
**30 June**
**2022**
**£**
**34,608**|
|---|---|---|---|
||||**3,300**
**-**
**7,701**|
||||**11,001**|
||||**45,609**|
## **Aim and use of restricted funds**
The Womble bench fund was set up with a donation from Merton Council. The cost of the bench has been capitalised under fixed assets. The asset will be depreciated from next year and the depreciation will be charged against the fund.
The gates refurbishment and installation fund was set up with a donation from JMI Moving Group Ltd. The expenditure was incurred during the year.
The timeline history display restricted fund was set up with funds received from Crowdfunding. The costs have been included in fixed assets and related depreciation has been charged against the fund.
Page 15
**THE WIMBLEDON IN SPORTING HISTORY TRUST CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2022**
## **14. Analysis of net assets between funds**
## **Analysis of net assets between funds - current period**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2022**
**Unrestricted**
**funds**
**2022**
**£**
**£**
11,001
13,179
-
23,099
-
(1,670)
11,001
34,608|**Total**
**funds**
**2022**
**£**
**24,180**
**23,099**
**(1,670)**
**45,609**|
|---|---|---|
Page 16