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2022-03-31-accounts

Pages
Trustees' annual
report
1 to 5
Independent
examiner's
report to the trustees
Statement offinancial activities
Statement offinancial position
Notes to the financial statements 9to 18

Registered charity name Great Torrington Commons Commons Conservancy (Common Lands)
Charity registration number 202804
Principal office 25 South Street
Torrington
Devon
EX388AA
The trustees Jennifer Amanda Harrison
Sandra Crawley (Resigned 30April 2021)
Alan Crawley (Resigned 21 May 2021)
Kim Insuall (Resigned 12May 2021)
David Nudd
Adam
Kirby
Gerry Duffy
Andrew Giles
Sue Clarke
Susan Crawley (Appointed 19October 2022)
Independent examiner Catherine
Williams
ACA DChA
Westcotts Chartered Accountants
47 Boutport Street
Barnstaple
Devon
EX31 1SQ

2022 2021
Unrestricted Restricted
Note funds
f
funds
f
Total funds Total funds
2
Income and endowments
Donations
and legacies
Other trading activi5es
Investment
income
4
5
6
31,852
11,164
6,075
11,850
929
43,702
12,093
6,075
61,710
16,084
5,673
Other income 7 34,368 S4,368 29,204
Total income 83,459 12,779 96,238 112,671
Expenditure
Expenditure
on raising funds:
Costs of raising donations
and
legacies
Expenditure
on charitable
activities
8
9,10
2,901
65,134
495
70
S,$96
65,204
4,571
79,949
Total expenditure 68,035 565 68,600 84,520
Net gains on investments 12 15,223 15,22$ 25,815
Net income and net movement in funds 30,647 12,214 42,861 53,966
Reconciliation
offunds
Total funds brought forward 226,695 3,034 2295729 175,763
Total funds carried forward 257,342 15,248 272,590 229,729

Statement of Fina
31 March
ncial P
2022
osition
2022 2021
2
Fixed assets
Tangible fixed assets
Investments
17
18
50,589
199,776
58,973
154,553
250,365 213,526
Current assets
Debtors 19 6,508 448
Cash at bank and in hand 21,822 30,304
28,$$0 30,752
Creditors: amounts falling due within one year 20 6,105 14,549
Net current assets 22,225 16,203
Total assets less cunent liabilities 272,590 229,729
Net assets 272,590 229,729
Funds ofthe charity
Restricted funds
15,248 3,034
Unrestricted
funds
257,342 226,695
Total charity funds 21 272,590 229,729

impairment
activities
in
Donations
loss is recognised
under
the
appro
which the initial gain was recognised.
and legacies
priate
heading
in
the statement of financial
Unrestricted Restricted Total Funds
Funds
2
Funds
2
2022
f
Donations
Donations 9,547 11,000 205547
Legacies
Legacies
22,055 22,055
Grants
Grants received 250 850 1,100
Ringfenced legal fees track repairs at Mill St
Common
31,852 11,850 43,702
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2
Donations
Donations 8,432 8,432
Legacies
Legacies
Grants
Grants received 3,834 44,644 48,478
Ringfenced legal fees track repairs at Mill St
Common 4,800 4,800
17,066 44,644 61,710

Other trading a ctivities
Unrestricted Restricted Total Funds
Funds Funds 2022
2
Licences 400 400
Fundraising
events
Car boot sales
70
3,774
70
3,774
Calendar
and leaflet sales
61 61
Booksales 1,698 1,698
Commemorative Benches 929 929
365Supporters 5,161 5,161
11,164 929 12,093
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2 2
Licences 11,400 11,400
Fundraising
events
Car boot sales
318
1,756
318
1,756
Calendar
and leaflet sales
Booksales
Commemorative Benches 500 500
365Supporters 2,110 2,110
16,084 16,084

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2 8 2 2
Investment income 6,069 6,069 5,651 5,651
Bank interest receivable 6 6 22 22
6,075 65075 5,673 5,673
Other income
Unrestricted TotalFunds Unrestricted Total Funds
Funds 2022 Funds 2021
2 2 2
Ground rent 28,760 28,760 23,847 23,847
Wayleaves 993 993 926 926
Other income 366 366
Subsidies 4,249 4,249 4,431 4,431
34,368 34,368 29,204 29,204

Year ended 31 lllarch 2022
8. Costs ofraising donations and legacies
Unrestricted Restricted Total Funds
Funds Funds 2022
2 2 2
Great Tordngton Commons 2,901 495 3,396
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2 2
Great Torrington Commons 4,571 4,571
9. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
2 2
Support costs 65,134 70 65,204
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2 2
Support costs 79,635 314 79,949
10. Expenditure on charitable activities by activity type
Total funds Total fund
Support costs 2022 2021
2 2 2
Commons
maintenance
65,204 65,204 79,949
11. Analysis ofsupport costs
Commons
maintenance
2
Total 2022
f
Total 2021
2
Staff costs 37,906 37,906 35,806
Light &heat 647 647 582
Repairs &maintenance 6,067 6,067 8,833
Insurance 1,954 1,954 2,571
Other establishment
Travel costs
costs (45)
163
(45)
163
75
172
Accountancy 1,770 1,770 1,753
Administration Expense 2,688 2,688 3,765
Depreciation 16,867 16,867 19,661
Legal Fees (4,266) (4,266) 5,453
Miscellaneous expenses 1,313 1,313 900
Advertising 140 140 378
65,204 65,204 79,949

12. Net gains on investments Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
Gains/(losses)
assets
on other investment 15,223 15,223 25,815 25,815
13. Net income
Net income is stated after charging/(crediting):
2022 2021
2 2
Depreciation of tangible fixed assets 16,667 19,661
14. Independent examination fees
2021
2
Fees payable
Independent
to the independent
examiner for:
examination
ofthe financial statements
1,150 1,110
15. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2022 2021
Wages and salaries 375906 35,806
The average head count of employees during the year was 4 (2021: 4).The average number of
full-time equivalent
employees
during the year is analysed as follows:
2022 2021
No. No.
Number
of staff
1 1

17. Year
Tangible fixed assets
ended 31 illlarch 2022
Equipment Total
Cost
At 1 April 2021
Additions
87,647
8,483
87&647
8&483
At 31 March 2022 96,130 96,130
Depreciation
At 1 April 2021
Charge for the year
28,674
16,867
28,674
16,867
At 31 March 2022 45,541 45,541
Carrying
amount
At 31 March 2022
50,589 50,589
At 31 March 2021 58,973 58,973
18. Investments
Other
investments
Cost or valuation
At 1 April 2021 154,553
Additions 30,000
Other movements 15,223
At 31 March 2022 199,776
Impairment
At 1 Apdl 2021 and 31 March 2022
Carrying
amount
At 31 March 2022
199,776
At 31 March 2021 154,553
All investments
shown above are
held at valuation.
The historic cost cfthe investments is2141,276(2021:RtI1,276).

2022 2021
2
Trade debtors 6,508 448

2022 2021
2
Trade creditors 1 1,754
Accruals and deferred income 6,104 12,795
6,105 14,549

Unrestricted
fun
ds
At Gains and At
1 Apr 2021 Income
f
Expenditure Transfers losses $1 Mar 2022
General funds
Investment
72,142
154,553
83,459 (68,035) (30,000)
30,000
15,223 57,566
199,776
226,695 83,459 (68,035) 15,223 257,342
At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
General funds 55,427 68,027 (84,206) 32,894 72,142
Investments 108,738 20,000 25,815 154,553
164,165 68,027 (84,206) 52,894 25,815 226,695

Restricted funds
At Gains and At
1 Apr 2021
2
Income
2
Expenditure
2
Transfers
2
losses 31 Nlar 2022
2
f
Commemorative
benches 936 929 (70) 1,795
Town Council
grant 1,855 1,855
Commemorative
bench- Mr
Jackson
Playpark
Bridge Repairs
Centenery
Bridge
Cavalier Bonfire 10,000 10,000
Monument 850 (495) 355
Wl 90th Trees 1,000 1,000
3,034 12,779 (565) 15,248
At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
2 2 2 2
Commemorative
benches 1,000 (64) 936
Town Council
grant 1,855 1,855
Commemorative
bench-
Mr
Jackson 243
Playpark 8,500 44,394 (52,894)
Bridge Repairs 125 (125)
Centenery
Bridge
125 (125)
Cavalier Bonfire
Monument
Wl 90th Trees
11,598 44,644 (314) (52,894) 3,034

Analysis ofnet as sets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
8 2 8
Tangible fixed assets 50,589 50,589
Investments 199,776 199,776
Current assets 13,082 15,248 28,330
Creditors less than 1 year (6,105) (6,105)
Net assets 257,342 15,248 272,590
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2 2
Tangible fixed assets 58,973 58,973
Investments 154,553 154,553
Current assets 27,718 3,034 30,752
Creditors less than 1 year (14,549) (14,549)
Net assets 226,695 3,034 229,729