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2021-10-31-accounts

Page
Reference and Administrative Information
Trustees'
Report
Independent
Auditors'
Report
to the Trustees
Consolidated
Statement ofFinancial Activities
12
Charity Statement ofFinancial Activities 13
Balance Sheet 14
Consolidated
Statement ofCash Flows
15
Notes to the Accounts 16

Unrestricted Unrestricted Restricted Endowment 2021 2020
Funds Funds Funds Total Funds Total Funds
Notes
Income and endowments from:
Donations
and legacies
171,980 181,271 133,914
Charitable
activities
391443 391.443 459,740
Other trading
activities
3,719,266 3.719,266 3,720,846
Investments 3 1,198,316 6 889 1.205,205 940.071
Other 3,630,931 3,630,931 3,915.401
Associate
—share ofnet profit
911,644 911,644 1,251,659
Joint venture - share ofnet profit
Total income 10,023,580 9391 6,$S9 10,039,760 10,421,631
Expenditure
on:
Raising funds 6 3,478,732 2.289 3.481,021 3,8?7.265
Charitable
activities
7 6,460,689 9,291 149 6470,129 6,036,391
Total expeuditure 9+39,421 9~91 2,438 9+51,150 9+13,656
Net income and net movement in funds
before gains and losses on hn estments 84,159 4451 88,610 507 975
Yet gainsl posses) on investments 7,642,174 76,150 7,718,324 2,691,195
Transfers between
funds
33,466 (33,466)
Net income (expenditure) and
net mm ement in funds 7,759,799 47,135 7,806834 3.199,170
Reconciliation offunds:
Total funds brought
forward
75,845 944 1,951,571 7,887,023 85,684,538 82,485,368
Total funds canied forward 83.605,743 i+51,571 7+34,158 93,491,472 85,684,538

Charity Statement of Financial Activities Financial Activities
Unrestricted Restricted Endowment 2021 2020
Funds Funds Funds Total Funds Total Funds
Notes f.
Income and endowmeuts from:
Donations
and legacies
171,980 9.291 181271 133,914
Charitable
activities
406,265 406,265 482,137
Investments 3 1,990,255 6.889 1,997.144 2541,608
Other 3,345,715 3,345,715 3,663,544
Total income 5gl4gl5 9391 6,S89 5830,395 6,821303
Expenditure
on:
Raising funds 6 301,590 2,289 303.879 246,065
Charitable
activities
7 6.520.416 9,291 149 6,529,856 6,080,538
Total expenditure 6,822,006 9/91 2,438 6,833,735 6/26,603
Ivet (expenditure)/mcome aud uet movement
in funds
before gains and losses on investments (907,791) 4451 (903,340) 494,700
Net gains!(losses) on investments 7 642.174 76 150 7 718,324 2 691 195
Transfers between
funds
33.466 (33,466)
Net income (expenditure) and
net movement
in hmds
6,767,S49 47,135 6,814+84 3,185,S95
Reconciliation
offunds:
Total funds brought
forward
64,816,691 1,951571 7 887,023 74,655,285 71.469.390
Total funds carried fonvard 71,584,540 i+51,571 7+34,158 81,470269 74,655385
(Held in connection
ivith th
A31"b2021
e religious conununity ofBenedictine Monks established at StMary 's Abbey, Buck fast, Devon) fast, Devon)
s at Octoer Charity Commission Number 232497
Balance Sheet
Group Group Charity Charity
2021 20'IQ 2021 2020
Notes
Fired assets:
Tangible assets 11 23919.508 24.781,616 23.724.409 &7.495,937
Investments 12 47.476399 39305681 50,675,341 42 504623
Investments
in associate
Share ofnet assets 14 14.627.566 13.975 121
Investments
injoint
venture.
Share ofnet assets 15 5,436.406 4,146,682
Total fixed assets 91,459,879 82~~09,100 74@99,75Q 67,000%60
Cunwnt assets:
Stocks 154~OS 198,776 23367
Debtors 17 2.054203 3074 '711 3,513)89 4036,064
Investments 12 1,764,383 2,043 418
Programme
related investment
1S 6,852,117 7,425 907 6,852,117 7425 907
Cash on short tenn deposit 2.965462 2 559496 2,965.462 2a59496
Cash at bank and in hand 321,892 272 351 172P00 15S,523
Total currant assets 14.112~65 15,574,159 13l 7.433 14199234
Liabilities:
Creditors
—Amounts
fatling due
within one year 19 3518772 3286221 1/06 916 1044509
Net current assets 10%94,093 12~$7/38 12320~19 13,154,725
Total assets less cun ent liabilities 102,053+72 94,497,038 86,72Q +69 80,155 +85
Creditors - Amounts falling due
after more than one year 19 8.562 500 8 812,500 5/50.000
Total net assets 93,491,472 85,684,53S 81,470~69 74,655~~85
The funds ofthe charity:
Endo~ment funds 7.934.15S 7,887,023 7,934,158 7,887,023
Restricted income funds 22 1951.571 1@51.571 1.951,571 1951571
Unrestricted
income funds
22 68485 597 61717750 71584540 64,S16691
Non-charitable
trading funds
22 15.120 146 14128,194
Total charity funds 93,491.472 85,6S4~38 Sl,470 "69 74,655,2S5
Consolidated
Statement ofCash Flows
Consolidated
Statement ofCash Flows
2021 2020
i%otes
Cash flows from operating
activities:
Net cash provided
by operating
activities
24 1,226,811 767~45
Cash flows from investing
activities:
Dividends,
interest and rents from investments
1 205 205 940.071
Proceeds from sale ofproperty,
plant 2
equipment 41 041 70 256
Proceeds from sale ofinvestments 15,125,678 26,00?,135
Purchase ofproperty
plant k equipment
(1 128,258) (1,670.118)
Purchase ofinvestments (15,299,036) (29,468,90S)
Programme
related investment
loans
573,790 (433,732)
Investment
injoint venture
(1289,724) 67,072
Net cash (used in) investing
activities
(771@04) (4,488 &24)
Cash flows from financing
activities:
Cash inflows from new borrowing 1,000,000
Payment ofloan
Net cash provided bv financing
activities
1,000,000
Change in cash and cash equivalents in the year 455,507 (2.720,879)
Cash and cash equivalents
at the beginning ofthe year
2.831.847 5.552.726
Cash and cash equivalents
at the end
ofthe year 25 3~87+54 2,831,847

Group Gt~up Charih Charity
2021 2020 2021 2020
Unrestricted
funds
Dividends
k, interest
—listed securities 682,998 546,413 682,998 546,413
Interest on cash deposits 219 8.947 219 8,947
Other UK investments 515.099 378,501 669,530 520,543
Dart Abbey Enterprises Ltd giff aid P.rent 637,508 1459,495
1 198,316 933,861 1,990,255 2,535398
Endomnent
funds
Dividends k interest —listed securities 6,889 6,210 6,889 6.210
Total 1 205,205 940,071 1,997,144 2,541,60S

Trust for Unapplied Total
Investment Total Return Endomuent
The investment fund and application oftotal return to
permanent
endowment
funds:
At 1November 2020
Gift component ofpermanent endowment 100.000 100,000
Unapplied
total
return 170,460 170,460
Total 100000 1?0.460 270460
Movements
in
unapplied total return and endomnent in the vear:
Investment
return
dividends
and interest 6 559 6,559
Investment
return: recognised
and unrecognised gainst'(losses) 72,505 72,505
Investment
management
cost= (2,179) (2,179)
Net movement in the year 76 885 76,885
At 31October 2021
Gift component ofpermanent endowment 100.000 100,000
Unapplied
total
return 247,345 247 345
Total 100,000 247,345 347,345

2021 2020
Turnover 3,906,423 3.839,666
Cost ofsales (384,508) (552,163)
Gross profit 3,521,915 3287.503
Operating
expenses
(2,965,468) (3,194,878)
Other income 285,216 25I.757
Interest receivable 276,107 244,632
Interest payable (112,883) (124,695)
Xiet profit before taxation 1,004,887 464,319
Taxation
Net profit after taxation 1,004.887 464,319
Gift Aid to The Buckfast Abbey Trust (494 042) (1316,029)
Retained in Subsidiary 510845 (851.710)
Costs ofRaising Funds: Cost ofGoods Sold and Other Costs
Group Group Charity Charity
2021 2020 2021 2020
Unrestticted
funds
Trading
subsidiary:
Cost ofsales 292,461 474,037
Staff costs 1,757,967 1,943,862
Depreciation 193761 230,582
Other costs 932953 982,719
Investment
management
301,590 244 052 301.590 244,052
3,478,732 3,875,252 301 590 244,052
Endome ent funds
Investment
management
2,289 2,013 2,013
Total 3.481,021 3.877.265 303 879 246.065

Group Direct Support
activitie costs 2021 2020
Unrestricted
funds
Retreat centre 4 guesthouse 21,911 2,386 24,297 57,112
Educational
activities
Parish k ministry
support
99,793
901,336
8,316
75,033
108,109
976,369
136,654
1.108.772
Building and ground maintenance 4,397035 365,634 4.762.669 4,141,329
Charitable
giving
81,528 6,735 88,263 159,584
Religious
community
support 460,826 40,156 500.982 418.790
5,962,429 498,260 6,460,689 6,022,241
Restricted
and endowment
funds
Parish 8 ministry
support
9.440 14,150
Total 5,971,869 498.260 6,470,129 6.036,391
Charity Direct Support Total Total
acthities costs 2021 2020
f.
Unrestricted
funds
Retreat centre k guesthouse 28 S76 2,386 31,262 64,669
Educational
activities
Partsh k mtntstry
support
100,673
908,297
8,316
75,033
108,989
983,330
139,243
1 116,543
Building
and ground
maintenance 4,426.121 365,634 4,791 755 4.156,259
Charitable
giving
81,528 6,735 88,263 159,584
Religious
community
support 476,661 40,156 516 817 430090
6,022 156 49S,260 6,520,416 6,066,388
Restricted
and endomnent
funds
Parish k ministry
support
9,440 14,150
Total 6,031 596 498,260 6 529 S56 6,080 538

8
Support Costs
Other Total Total
Governance costs 2021 2020
Of5ce wages and salaries 21.977 159637 181,614 166627
Bank interest and charges 222 109 222,109 237,351
Auditors
fees
19,600 19,600 16,080
Other office costs 9,067 65.870 74,937 114,745
50.644 447,616 498,260 534,803

10Staffcosts
Group Group Chatity Charity
2021 2020 2021 2020
Wages and salaries 3,088,082 2,988.161 1,648 548 1,345,830
Social security costs 277,167 241,664 133,158 120,556
Defined contribution pension contributions 309,873 386,710 135,450 206 287
3,675,122 3 616,535 1,917,156 1 672,673
harity (and group) for the year was f163 ,300(2020:f153,94 4).
Group Group Chatity
2021 2020 2021 2020
The average number ofemployees
during
the year was:
125 119 59 52
The number ofemployees ofthe Group whose emoluments amounted to over 660000 in the year was as
follows
f60,001 - f70 000 1
f,70,001 —f80,000
X90,001 - 1100,000
f100,001 - f110,000
f,110,001 - 1120000

Notes to the accounts
11Fixed assets —Tangible
Group Buildings
erected on Other
permanent functional FhMres
endomnent land and Motor fittings and
land buildings vehicles equipment Total
Cost
At 1November 2020 1S,QS9.OO4 24360.045 9259$1 6,486298 46.831328
A.dditions 572.506 345.145 146.016 64,591 1,128.258
Disposals (70.608) (85 187) (155795)
At 31October 2021 15,631,510 24 7Q5 190 1,001.389 6,465,702 47 803,791
Depreciation
At 1November 2020 7456,040 10444271 616182 3533219 22,049712
Charge foryear 605.972 836259 154,610 393,526 1,990e368
Eliminated
on dispesals
(70,608) (S5.188) (155796)
At 31October 2021 S,062.012 11280.530 700 184 3,841557 23 884283
Net book amounts
At 31October 2021 7,569,49& 13,424 660 301205 2,624,145 23919508
At 31October 2020 7602r964 13915774 309,799 2,953079 24781616
Charity Buildings
erected on Other
permanent functional Fixtures
endo' ent land and Motor flttlRgs and
land buildings vehicles equipment
Cost
At 1November 2020 15,059,004 24,360045 616,426 4~00 544 44r336,019
Additions 572506 345 145 43.0QO 59.424 1020Q75
Disposals (35,108) (21251) (56~59)
At 31October 2021 15631510 24.705,190 62431$ 4338,717 45 ~99735
Depreciation
At 1November 2020 7,456040 10444271 404228 1335543 19,84Q,082
Charge foryear 605.972 $36259 89,272 260 100 1,791 603
Eliminated
on disposals
(35,108) (21,251) (56~59)
At 31October 2021 S062 012 11280530 458~92 1,774392 21575~26
Net book amounts
At 31October 2021 7 569.498 13424,660 1659 6 2.564r325 23,724409
At 31October 2020 7 602 964 13,915,774 212,198 2 765,001 24,495,937

Group Group Charity Chatity
2021 2020 2021 2020
Contracted but not provided for 178.599 178.599
Authorised
but not contracted
for
12 Investments
Group Group Charity Charity
2021 ')080 2021 2020
A.t 1November
2020
41»49.099 36,196,131 42,504,623 3S423 628
A.dditions 15299,036 28468 90S 15 17S,071 26.900171
Dispo sais (15,125,67S) (26,007 135) (14.725,67S) (25510»71)
Realised gains (losses) on investments 2»27 937 2531,770 2»27,937 2531770
Revaluation 5»90»88 159425 5»90»88 159,425
At 31October 2021 49240 78
.
41»49,099 50,675»41 42,504,623
Analys ed between-
Fixed asset investments 47476»99 39»05,6S1 50,675»41 42 504,623
Current asset investments 1,764»83 2,043418
49240 782 41»49.099 50,675,341 42,504,623
Analys ed between
Listed investments 37457 155 30.191.469 37457 155 30,191,469
Investment
in DAE Ltd
100.000 100,000
J Chandler
8t,Co.(Buckfast) Ltd (note 14}
3,09So42 3098,942
Programme
Related Investments
(note 18} 15,027,500 14877500 15,027 500 14,877500
Cash held as part ofinvestment portfolio 2 103,027 1256252 2.103.027 1256252
Investment
properties
Other investments 1,76S»83 2,047418 4000 4,000
LO811 (7,115283) (7.023 540) (71152S3) (7 023 540)
49240.7S2 41»49099 50675»41 42 504623

'2021 '7Q'OQ
Assets 9,427230 9.407,753
LiaMities (S206,S19) (S69S,IS!)
Funds 1 '720,411 709r566

Group Group Charity Charib-
2021 2020 2Q21 '7QNQ
Due within one year
Trade debtors 51.24S 107.895 49 164
Amount
due from subsidiary
2.5S2.962 3,143 974
Amount
due f'rom associate
823,617 1593.401
Other debtors 87493 91603 56,119
Prepa5ments and accnted income 732 765 785.74S 561747 543354
1.695 123 2573.647 3749,992 3,737 734
Due after more than one year.
Prepayments and accrued income 13,1S4 23775 14000
Other debtors 345,896 477289 256,597 284,830
2054203 3,074211 3,513589 4.,036,064

are included
a


t afair value of52m.
Concessions'
Loans Properh-
At 1tttovember 2020 7,425907 14,877,500
Advances 'additions 150000
Interest 246210
Repayments
disposals
(820000)
At 31October 2021 6852.117 15027 500

19 Creditors
Gxwup Group Charity Charity
~0"1 2020 2021 2020
Amounts falling due within one year.
Bank loan
Trade. creditors 556210 570974 347763 402.868
Amount due to subsidiary
Amount due to associate 1.518526 1526,465
Taxation and social security 216955 348 101
Other cre.ditors 1.053978 749264 687 050 550,224
Accruals 172603 91,417 172,603 91,417
3518272 3286/21 1206.916 1,044509
Amounts falling due after more than one year.-
Bank loans 8~12300 8312300 5.000.000 5.000.000
Other creditors 250 000 250.000 500000
S 562s500 S812500 5 '750.000 5&00000

2021
Not later than one year 238,438
Later than one year and not later than five years 315,564
Later than five years 275 265
829,267

Incoming
At resources/ Transfers/ At
1Norember new Expenditure/ Imestment 31October
&0&0 designation utilised Gains 2021
Endo+ment funds:
Buildings in PEFarea 7602.964 (33,466) 7,569,498
StScholastica's Abbey
Teignmouth 270,460 6,559 (2 1SO) 72 505 347344
lvtiss Stone's Trust 6,138 149 (198) 1,646 7,735
Warren-Vernon
Annuities
7,461 181 (60) 1999 9581
Total endowment
funds
7 887 023 6889 (2.43S) 42 684 7,934,158
Restricted funds:
Contemplative
Nuns
1,951,451 1,951,451
Other 120 9291 (9291) 120
Total restricted funds 1,951/71 9291 (9291) 1951571
Unrestricted
income funds:
Designatttdfands:
Community
support
21 156.773 (486,101) 8409566 29080238
Buildings
Er,plant
16892.973 (1 185 631) 447 569 16,154.911
iVIaintenance
k,improvement 2,408,045 (3 082 005) 3487 970 2,S14010
Programme
related investments 20503.407 (423,791) 20,079616
Worhng
capital
756552 5090.545 (2 008 542) (3,481.733) 356822
Total unrestricted funds 61,717,750 5,090,545 (6.762279) S,439 5&1 6S485,597
i%on charitable trading funds:
Subsidiary
tS:joint venture
153,073 4280 591 (3,177,141) (763,943) 492 580
Associate 13975 12.1 652.445 14627 566
Total trading funds 14.128,194 4,933.036 (3.177,141) (763943) 15 120,146
Total group funds S5,684,53S 10.039,761 (9,951 149) 7 718@22 93,491,472

Analysis ofcha ritable
fun
ds movements —previous year
Incoming
At resources/ Tt~sfers/ At
1November net Expenditure/ Investment 31October
2019 designation utilised Gains 2020
Endowment
funds:
Buildings in PEFarea 7236 5SS 366~76 76Q2,964
StScholastica's Abbey
Teignmouth 271,777 5,911 (1916) (5,312) 270 460
iXiiss Stone's Trust 626Q 136 (136) (122) 6138
Warren-X'ernon
Annuities
7.497 163 (53) (146) 7.461
Total endowment
funds
7 5~&.122 6210 (2,105) 360.796 7.887.023
Restricted funds:
Contemplative
Kiuns
1961,463 (10,012) 1,951,451
Other 1S5 (65) 120
Total restricted funds 1tt61,648 (10077) 1,951 571
Unrestricted
income funds:
Designated fiutds:
Community
support
20201972 (392262) 1,347,063 21,156,773
Buildings kplant 17S51,512 (1242.744) 584205 16S92973
Maintenance
P improvement 2,706.497 (2229.932) 1,931,480 2,408,045
Programme
related investments 17.42S624 3,074.783 20503,407
Worhng capital 998073 5,629,S21 (2,405e336) (3,466,006) 756552
Total unrestricted funds 5S,886,67S 5,629,821 (6270274) 3,471,525 61.717,750
Non charitable trading funds:
Subsidiary 8:joint venture 1,164,657 3,760,742 (3 631 00) (1,141126) 153073
Associate 12950263 1,024,858 13975,121
Total trading
funds
14,114,920 4 785600 (3,631200) (1,141,126) 14,12S,194
Total group funds 82,485~68 10,421,631 (9913,656),691,195 85,684,538

Tangible Fixed Other Total
Fixed Asset Net Net
Assets Investments Assets Assets
f.
Community
support
32,080,238 (3,000,000) 29,080,238
Buildings R plant 16,154,911 16,154.911
Maintenance k
improvement 2,814,010 2,814,010
Programme
related investments 13,227,500 6,852,117 20,079.617
Working
capital
4,000 352,820 356,820
Endowment 7 569,498 364,661 7934,159
Restricted income 1.800 000 151571 1,951,571
Associate 14,627,566 14,627,566
Non-charitable trading kjoint venture 195,099 5,436,406 (5,138.925) 492.580
At 31October 2021 23,919,508 67,540,371 2,031,593 93491,472
Previous year
Tangible Fixed Other Total
Fixed Asset Net Net
Assets Investments Assets Assets
f,
Community
support
Buildings 4plant
16,892,973 24.156.773 (3,000,000) 21.156,773
16S92,973
Maintenance k
improvement 2,408,045 2,408,045
Programme
related investments 13,077,500 7425 908 20,503,408
Working
capital
(12,651) 769,202 756,551
Endowment 7,602 964 2S4,059 7 887,023
Restricted income 1,800,000 151.571 1,951 571
Associate 13,975 121 13,975,121
'Non-charitable trading &.joint venture 285,679 4 146,682 (4,279 288) 153,0?3
At 31 October 2020 24.781,616 5?.427,484 3,475,438 85,684 538

4
Reconciliatio
n
ofNet Income to Net Cash Inflow from Ope
rating
Activities
2021 2020
f.
Net movement in group funds for the year 7,806,934 3,199,170
Depreciation 1,990,367 1,993,269
Net (gains) on investments (7,?18,324) (2,691,195)
(Profit) on sale oftangible
fixed assets
(41 042) (7,889)
Associate share of(profit) (652444) (1,024,858)
Dividends,
interest and rents f'rom investments
(1,205,205) (940,071)
Decrease (Increase) in debtors 1,020,0Q7 3Q5,379
Decrease (increase) in stocks 44,467 111,885
(Decrease) increase in creditors (17,949) (178,345)
1,226,811 767,345
2021 2020
f.
Cash on short term deposit 2,965,462 2,559,496
Cash at bank and in hand 321.892 272,351
3287.354 2,831,847

At Start of Gash Flows At End of
Year Year
Cash 2,831 847 455 507 3,287,354
Loans falhng due within one year (refer to Note 12) (7 Q23 540) (91743) (7,115,283)
Loans falling due after one year (8312,500) (8.312.500)
(12504 193) 363,764 (12,140.429)

2021 2020
Income
Charitable
activities
72,149 47.108
Donations,
grants
and
legacies 181,271 133.914
Royalties
and investments
4.505 454 4.621.538
Dart Abbey Enterprises
Limited profit
Rents and property income
Insurance
and IRS claims
494,042
477,582
199,897
1,316029
578,495
124219
5,930 395 6,821,303
Expenditure
Activities direct costs 44,563 92,647
Provisions 95,232 94.593
iXfaintenance
and support
51,191 153,619
Church
and sacristy
61 600 66,797
Wages and salaries 1,917 157 1,672,673
Water rates 10,041 14,896
General rates and rent 54 273 82453
Insurance 93,015 102,983
Light and heat 130,836 158,567
Repairs and maintenance 1,115850 627,747
Cleaning,
clothing,
household
and laundry 79 729 100,182
Infirmary
Education
safeguarding,
health k safety 310312
70.196
246,278
55 729
iXiotor and travel 31 718 24,060
Telephone
and postage
15,492 24,639
Printing.
stationery
and
advertising 23,483 39,303
Professional 451,270 407,952
Subscriptions ?535 11,820
Charitable
donations
80.247 148,855
Finance and bank charges 222,109 237.351
Computer
and media studio
191.889 191,5?6
Audit and accountancy 19600 16,080
Depreciation 1,755,561 1 754,798
Sundry
and biennium
expenses 736 1,005
6,833,735 6,326 603
Yet income for the financial year (903340) 494,700