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2024-03-31-accounts

ObjectivesandActiviti es
SORP reference
Summaryofthe purposesof Pa.a117 To promoteforthebenefltofthepublic the
the charity as set outinits conservation, protectionandimprovemenlof
governing document thephysical and natural environmentand
preservationofthehistorical architectural,
archaeological and natural heritageof
Landguard Point and surrounding areasby
working with stakeholdersandpartners, and
by providing or assistingintheprovisionof
advice, support and grants.
Summaryofthemain
activitiesinrelation to those
Paa1.17and
1.19
TheTrust'sprojectsinthis periodsawthe
connectionofFull Fibre Broadband to the
purposesforthepublic Fort underthelead oftrusteeKeith Willetts.
benefit,inparticular, the The broadband coverage was thene)dended
activities, projects or services across the site. TrusteeTimBuxbaum
identifiedinthe accounls. started work onawriting a Conservation
I Planfor the site and commencedplansfor
theinstallation ofpropertoilet facilities at the
fort. Surveys at Manor Terrace were
commissionedtolookatthe feasibilityof
creating a naturegardenand trail, wetland
areaandvisitor / education facilities. Work
also started on creatinganew singlewebsile
for Landguard, and a new Landguard brown
signage scheme waswartingforinstallation
I bySuffolk County Council Highways
department.
Statement confirming PaG1.18 The trustees believe the objectives and
whether the trusteeshave activitiesofthe charity meet the
had regard to the guidance guidance issuedbythe Charity
issuedbythe Charity Commission.
Commission onpublic
benefit

AchievementsandPe rformance
SORP reference
Afterregistering with the Charities
Commission asaCIOin2002, 2023 wasa
defining yearforthe Trustasthe
Summaryofthemain
achievementsofthe charity,
Pata1.20 Memorandum of UnderstandingandNature
Reserveleasewere agreedwithEast Suffolk
identirying the difference the Council, and the leasefortheBungalowby
charity'sworkhasmadeto theHarwich HavenAuthority.ln September
the circumstances ofits the assets heldbythe Council on behalfof
beneficiaries andanywider Landguard were transferred to the Trustand
benefits to society asa the three staff members TUPE'd across. As
whole. partofthe MoUtherentfrom the Viewpoint
caf6andtheincome fromthecarparks
would bepaidto theTrust.Inaddition the
Council wouldpay€15,000perannum
towardsthemaintenanceoftheNature
Reserve. At the endof2023 the old office
attached tothebungalowwasdemolished
andtheHarwichHavenAulhoritycontractors
be an workonthenewoffice
lnvestment performance Pata1.41
against objectives
Other

FinancialReview
Review of the charity's Pa.a1 21 LFCTiswell positioned financiallyasthe first
financial positionattheend
oftheperiod
yearhas seen staff being TUPE'd fromthe
local Council alongwithinitial funding from
theLandguard Partnershipwhichhas been
transferredtoLFCT. The Council continues
tomake grantstoLFCTto further the
developmenloftheLandguard Peninsula
Statement explaining the Pa@122 Reserves are held in interest bearing
policy for holding reserves accounts until projectfundingisagreedby
stating why they areheld the Trustees. This includes providing
relevanl grants to the other chantiesthat
I occupy areas oftheLandguard Peninsula
Amount of reservesheld PaG1.22 At the end of the reporting period there
were reservesoff236,597
Reasons for holding zero Pae1.22
reserves
Details of fund materiallyin Pata124
defictt
Explanation of any Pae1.23
uncertainties about the
charity continuingas agoing
concern

The charity'sprincipal
sources of funds(including
Pata1.47 I
any fundraising)
I
lnvestmentpolicyand
objectives including any Para1.46
social investmentpolicy
adopted
A descriptionoftheprincipal Para146
risks facing the charity I
Other

Description of charity's
trusts:
Type of governing document
iirr.:r.drrdr*y.tl::,'::;:riet1
Para125 TrustDeed I
Howisthe charity Pa.a125
constituted?
i'e.gunincoroorated
lcro
assor;ri:licn,CIO)
Trustee selection methods PataL25 lndependent Trustees nominated,
including details of any interviewed and votedon
constitutionalprovisionse.g
electiontopostor nameof Representativesfrom:
anypersonor body entitled LandguardFortTrust
to appoint one or more Felixstowe Museum
trustees BirdObservatory
East Suffolk District Council
English Heritage

Chari name n
La d
a
u
rd
a n d Fe tx SI owe Co n SC at I o n Tru t
s
Other name the chari USES
istered char
R
nu mber 1198844
Charity's principal address HHBCBungalow
View Point Road
Felixstowe
IPJl3TW

Signedonbehalf ofthe ch arity'
Signature(s) Kfu*--(otllc,"et-
Fullname(s) orteanrl Kevin Sullivan
Position(eg Secretary,
Chair, etc)
Chair I Treasurer
Date q ZA)s'
4

Pages
Trustees' Annual Report 2to4
lndependentExaminer's Report 5
Statement ofFinancialActivities 6
Balance Sheet 7
Notestothe Accounts 8to10
Detailed StatementofFinancialActivities 11to12

Statement ofFinancialActiviti
forthe year ended 31 March
es
2024
Unrestricted Restricted
funds funds Totalfunds Totalfunds
2024 2024 2024 2023
Notes E e f f
lncome andendowments
from:
Donations andlegacies 2 40 40
Charitable activities 3 79,628 1,2,797 92,425 2,300
lnvestments 4 1,808 1,808
LandguardPartnership 5 216,860 216,860
Total 298,336
\2,797
311,133 2,300
Expenditure on:
Charitable activities 6 41,633 14,308 55,941 2,000
Other 7 20,520 6,40s 26,92s 282
Total 62,1,53
20,71,3
82,866 2,282
Net gainson investments
Net income 236,183 l7,976) 228,261 18
Transfers between funds (1,916) 7,976
Net income beforeother
gains/(losses)
228,267 o 228,267 18
Othergainsandlosses
Netmovementinfunds 228,261 o 228,267 18
Reconciliation offunds:
Totalfunds broughtforward 8,330 8,330 8,372
Totalfundscarriedforward 236,s97 o 236,597 8,330

Charity No. 1198844 2024 2023
f
Currentassets
Debtors 9 55,561
Cashatbankand inhand 189,616 8,330
245,t77 8,330
Creditors: Amount fallingduewithinoneyear 10 (8,s80)
Netcurrentassets 236,597 8,330
Totalassetslesscurrent liabilities 236,597 8,330
Netassetsexcluding pensionassetorliability 236,597 8,330
Total netassets 236,s97 8,330
Thefunds ofthe charity
Restrictedfunds 11
Restricted income funds 0
0
Unrestrictedfunds 11
Generalfunds 248,782 8,330
Designatedfunds (11,s8s)
236,597 8,330
Reserves 11
Totalfunds 236,s97 8,330

Fundaccounting
Unrestricted funds These areavailableforuse atthe discretion of the trusteesinfurtheranceofthe
general objectsofthecharity.
Designatedfunds These areunrestricted funds earmarkedbythe trusteesforparticular purposes.
Restrictedfunds These are availableforusesubjecttorestrictions imposedbythedonor or through
terms ofan appeal.
lncome
Recognitionof lncomeisincludedinthe StatementofFinancialActivities(SoFA)when thecharity
income becomesentitled to,andvirtuallycertaintoreceive,theincomeandthe amountof
theincomecan be measuredwithsufficientreliability.
lncomewithrelated Where incomehasrelated expenditure the incomeandrelatedexpenditureis
expenditure reportedgross intheSoFA.
Donationsand Voluntary income receivedbyway ofgrants,donationsandgiftsisincludedinthe
legacies thesoFAwhen receivableandonly when the Charityhasunconditional entitlement
tothe income.
Tax reclaims on lncomefromtaxreclaimsisincludedintheSoFAatthesametimeasthe
donationsandgifts gift/donation towhichitrelates.
Donatedservices These areonly includedinincome(withanequivalentamountinexpenditure)
andfacilities where the benefittothecharityisreasonablyquantifiable,measurableand
material-
Volunteer help The valueofanyvolunteerhelp receivedisnot includedintheaccounts.
lnvestmentincome Thisisincludedintheaccountswhenreceivable.

2 lncomefrom donationsandlegacies
Unrestricted Total Total
2024 2023
E E
Donations 40 40
40 40
3 lncomefrom charitable activities
Unrestrict€dRestricted Total Total
2024 2023
E f E E
Grant lncome 79,628 70,697 90,32s 2,300
Rentallncome 2,700 2,700
19,628 12,797 92,42s 2,300
4 lncomefrom investments
Unrestricted Total Total
2024 2023
E f
lnterestEarned 1,808 1,808
1,808 1,808
5 Otherincome
Unrestricted Total Total
2024 2023
f f f
LandguardPartnershipFunds
Transfer
216,860 216,860
216,860 216,864
6 Expenditure oncharitable activities
UnrestrictedRestricted Total Total
2024 2023
E f t
Expenditure onchoritable
octivities
Salary costs 26,883 11,353 38,236 2,000
Pension costs 6,71,2 2,838 9,550
Governonce costs
MeetingCosts 350 350
lndependent Examination s00 500
Legaland ProfessionalFees 7,188 177 7,305
41,633 14,308 55,941 2,000

Otherexpenditure
Unrestricted Restricted Total Total
2024 2023
E E f
Motorandtravelcosts 449 449
Premises costs 3,181 5,956 9,1,31
Generaladministrativecosts 16,a57 76,A57 15
Legaland professionalcosts 482 482 267
20,520 6,405 26,925 282
The averagemonthlynumber of fulltimeequivalent employees during theyearwasas follows:
2024 2023
Number Number
General Management 1
NatureReserveMnaagement 1
Marketing andEvents 1,
3
9 Debtors
2024 2023
f f
Tradedebtors 55,561
s5,561
10 Creditors:
amounts fallingduewithinoneyear
2024 2023
E f
Othertaxes and socialsecurity 2,483
Accruals 6,097
8,580

Movementin tunds
lncoming
At1April resources
(including
other
Resources
expended
Gross
transfers
At31
March
2024
2023 gains/losses)
E f f. f
Restrictedfunds:
Restricted income funds:
NatureReserve t2,797 120,7!3) 7,916 0
Totol 72,797 (20,713) 7,976 0
Unrestrictedfunds:
Generalfunds 8,330
298,336
(s0,s68) (7,976) 248,782
Designatedfunds:
Broadband Project {3,2s8) (3,2s8)
BrownSignageProject \7,77Ol, (1,170)
Gateway Project 17,7s7], 0,rs7l
rotul (11,s8s) (11,s8s)
Totalfunds 8,330 311,133 (82,866)
-
236,s97

12 BrownSignageProject
Gateway Project
Analysisofnetassetsbetweenfunds
Provideimprove
lmproveaccess
dsignage in andaroundFelixsto
totheNatureReserve
we
Unrestricted
Total
funds
E
Net currentassets 236,597 236,597
236,597 236,597
13 Reconciliationofnetdebt
At31
At1April March
2023 Cashflows 2024
f E E
Cashandcashequivalents 8,330 181,286 189,616
8,330
181,286
189,616
Netdebt 8,330
181,286
189,616

I.ANDGUARDANDFETIXSTOWECONSERVAT
DetailedStatementofFinancialActivities
forthe year ended 31 March 2024
ION TRUST
Unrestricte Restricted
dfunds funds Totalfunds Total funds
2024 2024 2024 2023
E E E E
lncome andendowments from:
Donations andlegacies
Donations 40 40
40 40
Charitable activities
Grant lncome 79,628 10,697 90,325 2,300
Rentallncome 2,700 2,700
19,628 72,797 92,42s 2,300
lnvestments
lnterestEarned 1,808 1,808
1,808 1,808
Other
LandguardPartnershipFunds
Transfer
216,860 216,860
216,860 216,860
Total income andendowments 298,336 72,797
311,133
2,300
Expenditureon:
Charitable activities
Salary costs 26,883 11,353 38,236 2,OOO
Pension costs 6,772 2,838 9,550
33,595 1,4,!91 41,786 2,000
Governance costs
MeetingCosts 3s0 350
lndependent Examination 500 500
LegalandProfessionalFees 7,188 771 7,305
8,038 1,1,1 8,15s
Total ofexpenditureoncharitable
activities
47,633 14,308 s5,941 2,000
Motorandtravelcosts
Vehicles -lnsuranceand licences 449 449
449 449
Premises costs
Premisesrepairsand 3,181 5,956 9,137
maintenance
3,181 5,956 9,1,31
Generaladministrativecosts,
including depreciationand
amortisation
Equipmentexpensed 1.1.,404 77,404

DetailedStatement ofFinancialActivities
Generalinsurances 1,,479 7,479
Software,lTsupportandrelated 56 56
costs
Subscriptions 1) 72
5undryexpenses 50 50 15
Telephone,faxand broadband 3,796 3,796
L6,857 16,857 15
Legaland professionalcosts
Accountancy and bookkeeping 482 4a2 267
482 482 267
Totalof expenditureofothercosts 20,520 6,405 26,925 282
Totalexpenditure 62,1,53 20,773 82,866 2,282
Net gainson investments
Net income 236,t83 (7,916) 228,261 18
Transfersbetween funds (7,916) 7,916
Net income beforeother
gains/(losses)
228,267 o 228,267 18
OtherGains
Netmovementinfunds 228,267 o 228,267 18
Reconciliation offunds:
Total funds broughtforward 8,330 8,330 a372
Total funds carriedforward 236,597 o 236,597 8,330

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ LANDGUARD AND FELIXSTOWE CONSERVATION TRUST members of On accounts for the year Charity no 1198844 ended 31 March 2024 (if any) Set out on pages 1 to 12 of year end accounts at 31 March 2024

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2024

I report in respect of my examination of the Trust’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 Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: Name: Dawn Johnson (Mrs) Relevant professional FMAAT REG; 0126542 qualification(s) or body (if any): Address: ACCOUNT WRYTE LTD ~~5 SCHNEIDER BUSINESS PARK, FELIXSTOWE, SUFFOLK IP11 3SS~~

October 2018

1

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

THIS SECTION IS NOT APPLICABLE.

October 2018

2

IER