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2022-03-31-accounts

Unrestricted Funds Total Total
Note General Other 2022 2021
Income: f f
Awards
and donations
6,520 6,520 3 327
Activities for generating
funds
185,704 185,704 172,560
Investment
income
db bank
interest 21,980 21,980 6,979
214,204 214,204 182,866
Income from charitable
activities
7 425,211 425,211 244,250
Other income:
Government
Grant re Rental Income
74,669 74,669 137,683
Government
Job Retention
Scheme 5,856 5,856 66,522
Kick Start Income 12,362 12,362
92,887 92,887 204,205
Total income 732,302 732,302 631,321
Expenditure
Cost ofgenerating
funds
8 113,259 113,259 290,748
Costs ofcharitable
activities
9 287,902 287,902 304,295
Support costs 10 437,423 437,423 208,483
Total resources expended 838)584 838,584 803,526
Net (expenditure)
for the year before
transfers
and other recognised gains/(losses)
(106,282) (106,282) (172,205)
Gain on revaluation —property 13b 97,020 97,020 231,000
Profit on disposal ofFearsall Building 13a 236,042
Loss on disposal —E Stoke River Lab 13a (17,584) (17,584)
Net gain on investments
—quoted
13c 3,271 3,271 37,605
Impairment
adjustment
ofRiver Lab
13a (403,437)
Net movement
offunds
in
year (23,575) (23,575) (70,995)
Reconciliation offunds
Total funds brought
forward
2021 3,319,411 14,344 3,333,755 3,404,750
Total funds carried forward 2022 3,295,836 14,344 3,310,180 3,333,755

Note 2022 2021
g
Fixed Assets
Tangible 13a 234,998 763,714
Investments —Property 13b 1,483,020 1,386,000
Investments
—Quoted
13c 1,429,149 291,495
3,147,167 2,441,209
Current Assets
Debtors and Prepayments 14 140,942 146,495
Investments
—Cash held as part ofportfolio
13c 25,749 660,132
Cash at Bank and in Hand 222,777 450,078
389,468 1,256,705
Less Current Liabilities
Creditors (due within I year) 15 (142,580) (329,339)
Net Current
Assets
2'46,888 927,366
Total Assets Less Current Liabilities 3,394,055 3,368,575
Provision for Liabilities
Pension Provision 22 (83,875) (34,820)
f. 3,310,180 f3,333,755
Representing
Members'
Funds
Unrestricted
General Fund 16 3,295,836 3,3I9,4II
Designated
Funds
17 14,344 14,344
f 3,310,180 f.3,333,755

2022 2021
f.
Net cash used in operating
activities
(Seebelow) (300,306) 65,425
Cash flow from investing
activities:
Investment
income
21,980 6,979
Proceeds from sale/(purchase)
offixed assets
551,025 981,789
Amounts
(deposited)/withdrawn
from investments (500,000) (650,000)
Change in cash and cash equivalent in the year (227,301) 404,193
Cash and cash equivalent
brought
forward 450,078 45,885
Cash and cash equivalent
carried
forward f 222,777 6450,078
Reconciliation ofnet movement in funds to net cnsh flow from operating activities
2022 2021
Net movement
in funds
(23,575) (70,995)
Add back depreciation
charge
9,162 15,825
Deduct Investment
Income
(21,980) (6,979)
Deduct (gains)/add
back losses on disposals & revaluations
(82,707) (101,210)
Decrease/(Increase)
in debtors
5 553 (19,879)
(Decrease)/Increase
in creditors
(186,759) 248,663
Net cash used in operating
activities
I(300,306) J65,425

3. Net (outgoing)
resources for the
Net (outgoing)
resources for the
year
This is stated afier charging:
2022 2021
Depreciation 9,162 15,825
(Loss) / Profit on disposal of fixed assets (17,584) 236,042
Auditors'
remuneration
7,000 6,000
IIII Unrestricted
General
Funds Other 2022 2021
f.
4. Awards
and Donations
Membership
donations
6,520 6,520 1,200
Legacies and other donations 2,127
6,520 6,520 3,327
5. Activities for generating funds
Land and building
income:
Windermere
(inc. annexe)
167,414 167,414 87,100
East Stoke 10,599 10,599 84,976
Miscellaneous
income
7,691 7,691 484
185,704 185,704 172,560
6. Investment
income
Investment
Income
21,980 21,980 6,979
21,980 21,980 6,979
7. Charitable
activities
Membership
services
19,946 19,946 19,762
Scientific and special publications 16,531 16,531 11,498
Research contracts 39,151 39,151 18,233
Scientific research &activity, direct funding
and grants 344,228 344,228 188,744
FBALibrary/Data
&Information
Services 7,451
Training
courses and meetings
5,355 5 355 (1,438)
425,211 425,211 244,250

Unrestricted Funds
Resources
x ende
General Other 2022f 2021
f,
8. Cost ofgenerating funds
Land and buildings:
Winderm ere 113,259 113,259 225,607
East Stoke 65,141
113,259 113,259 290,748
9. Cost ofcharitable activities
Membership
services
1,074 1,074 32,157
Scientific and special publications 48,579 48,579 28,145
Research Contracts
Scientific research activity, direct funding
and grants 233,981 233,981 241,270
FBA Library/Data & Information Services 2,301
Training
courses and
meetings 4,268 4,268 422
287,902 287,902 304,295
10. Support Costs
Council meetings and reimbursements
to Trustees 5,568 5,568 598
Other costs —direct and indirect:
Audit fees 7,000 7,000 6,000
Other professional fees 40,782 40,782 24,324
Staffcosts 137,325 137,325 107,777
USS pension provision 49,055 49,055 305
IT support &other offic costs 197,693 197,693 69,479
437,423 437,423 208,483

Average
nu
mber ofemployees
wa
mber ofemployees
wa
s 11(8FTE)paid employees ( 2021:12(9FTE))
Total Staff Costs in the year were: 2022f 2021f
Salaries 324,143 316,351
Employer's National Insurance
Contributions
24,778 25,421
Employer's Pension contributions (Note 22) 28,847 22,331
Employer's Pension Provision (Note 22) 49,055 305
Total (including
redundancy
costs
off16,825 in 2022) 426,823 364,408

Fix ed Assets
(a) ~Tnn
'blc
Freehold Land tk ~Le eh ld ~Lom uter Smenttfic
~Buildin
s
and other Lrttuui &ment Total
~F, ui ment
Cost or Valuation
At 1st April 2021 774,347 5,591 52,145 832,083
Additions 26,278 13,083 39,361
Disposals (558,915) (558,915)
At 31stMarch 2022 215,432 31,869 52,145 13,083 312,529
Aoc
ulatcd I)
reciation
As at 1stApril 2021 16,224 52,145 68,369
Charge for the year 2,789 6,373 9,162
Disposals
At 31stMarch 2022 19,013 6,373 52,145 77,531
Net book value
At 31stMarch 2022 196,419 25,496 13,083 234,998
At 31stMarch 2021 758,123 5,591 763,714
ts ~k
At le Apd1 2021 1,386,000
Unrealised gain on revaluation 97,020
Market value at 31uMarch 2022 1,483,020

Quoted investments
are valued
Quoted investments
are valued
in accordance with their UK Stock Exchange listings at the balance sheet dates
Quoted
Investments
Market Value at 1stApril 2021 951,627
Additions/(Disposals) 500,000
Net Investment gains to General Fund Account (Note 16) 3,271
Market Value at 31stMarch 2022 1,454,898
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
During
the year, f500,000 ofcapital has been deposited
from the disposal
proceeds ofthe East Stoker River
Laboratory.
Investment
Management
fees off9,636(2021:f2,325)were charged
during the year. A fall in the
value ofthe investments
in the financial
period 2022/23 up to October 2022 off163444 is anon adjusting
post
balance sheet event that requires disclosure only.
Represented
by:
Investments
held on UK Stock Exchange
1,429,149
Cash held as part ofPortfolio 25,749
1,454,898
14. Debtors 2022f 2021
Trade Debtors 130,539 89,074
Other Debtors /k Prepayments 10,403 57,421
140,942 146,495
15. Creditors
PAVE, NIC and pension 11,836 11,287
Trade Creditors 64,537 81,953
Other Creditors
and Accruals
9,258 38,304
Deferred income 37,747
VAT creditor 19,202 197,795
142,580 329,339
16. General Fund Account 2022 2021
~GAG
dd
f
Balance brought
forward
3,319,411 3,050,161
Net movement
in funds
before transfers and
other recognised
gains
(106,282) (172,205)
3,213,129 2,877,956
Transfer
net movement
to Other Funds (Notes 4to 10)
Unrealised
gain on revaluation
ofproperty (Note 13b) 97,020 231,000
Unrealised
gain / (loss)
arising from revaluation
ofInvestments
(Note 13c)
3,271 37,605
Realised (Loss) / gain on sale ofproperty (17,584) 236,042
Transfer from Revaluation
Reserve re Pearsall
163,525
Transfer from Revaluation
Reserve re River Lab
176,720
Impairment
adjustment
(Note 13a) (403,437)
3,295,836 3,319,411