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2021-12-31-accounts

Charity Registration No. 00248898

LADY WATERFORD HALL TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

LADY WATERFORD HALL TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Lady Joicey
C Carr-Ellison
J Andrews
Charity number 00248898
Principal address Ford & Etal Estate Office
Ford
Berwick-upon-Tweed
TD15 2QA
Independent examiner Alan Patterson FCA
Greaves West & Ayre
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
Bankers Barclays Bank PLC
Custom House
Waterfront East
West Midlands
DY5 1XH

LADY WATERFORD HALL TRUST

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 14

LADY WATERFORD HALL TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their annual report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Trust Deed , the Charities Act 2011 and "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 ).

Objectives and activities

The charity was established to maintain and upkeep Ford Village Parish Hall for the benefit of the residents of Ford Parish. The management and running of the property is overseen by a committee appointed by the trustees.

Public benefit

In considering the operation, achievement and performance and finances of the charity, the trustees are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and guidance provided by the Charity Commission.

Achievements and performance

In 2021, the Lady Waterford Hall was fully opened to the public, and trialled a new admissions policy based upon donations rather than admission fees. In consequence, there was a substantial increase in visitor numbers compared to pre-COVID years. Overall revenue was maintained through an increase in retail sales, and consequentially profit. The curatorial team at the Lady Waterford Hall have been in contact with the representatives of the estate of a collector of Louisa Waterford paintings, with the result that in September 2021, the Hall was bequeathed a collection of watercolours by Lady Waterford, known as the Stickley Hamilton collection. An event was held to mark the opening of an exhibition of the new collection, which was on display at the Hall. The Hall was also fully re-decorated internally prior to opening, and maintenance works were carried out to stabilise external masonry.

Financial review

The charity holds sufficient reserves in the unrestricted general funds to cover the current levels of operation for several years.

The trustees have reviewed the reserves, in relation to the expected future income and expenditure streams and consider them to be in a strong position, which will allow them to continue to pursue its aim and objectives for the foreseeable future. These aims are to maintain and upkeep Ford Village Parish Hall for the benefit of the residents of Ford Parish.

Income is applied mainly for direct charitable expenditure. Expenditure can vary from year on year depending on the needs of the Hall. Reserves are held in order to cover any possible repairs or refurbishments which are likely to be unpredictable and costly.

The bank deposits are held to generate income, but are expendable at the trustees' discretion.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Risk review

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

LADY WATERFORD HALL TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

Constitution

The charity was established by a charitable T rust D eed on 3 September 1957 to maintain and upkeep Ford Village Parish Hall for the benefit of the residents of Ford Parish.

The trustees who served during the year and up to the date of signature of the financial statements were: Lady Joicey R H Dickinson (Retired 31 December 2021) C Carr-Ellison J Andrews

Legal and administrative details

Details of the legal and administrative information including the details of trustees and the charity's main agents and advisers are given under Trust Information. Trustees are appointed by deed of appointment. Any decisions made within the charity are made by the trustees. Trustees are required to declare their eligibility to fulfil the legal responsibilities of the role, with induction training and appropriate documentation offered to new trustees.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the T rust D eed. 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.

The trustees' r eport was approved by the Board of Trustees.

Lady Joicey

Trustee Dated: 20 June 2022

LADY WATERFORD HALL TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LADY WATERFORD HALL TRUST

I report to the trustees on my examination of the financial statements of Lady Waterford Hall Trust (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements 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 . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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:

I have no other 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 financial statements to be reached.

Alan Patterson FCA

Greaves West & Ayre 17 Walkergate Berwick-upon-Tweed Northumberland TD15 1DJ

Dated: 20 June 2022

LADY WATERFORD HALL TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and
legacies
3
20,260
1,817
Incom e from
charitable activities
4
2,145
-
Other trading
activities
5
22,456
-
Investments
6
2
-
Other income
7
290
-
Total income
45,153
1,817
Expenditure on:
Raising funds
8
13,466
-
Charitable activities
9
27,291
430
Total resources
expended
40,757
430
Net movement in funds
4,396
1,387
Fund balances at 1
January 2021
77,848
4,538
Fund balances at
31 December 2021
82,244
5,925
Total
Unrestricted
Restricted
funds
funds
funds
2021
2020
2020
£
£
£
22,077
28,123
905
2,145
5,203
-
22,456
3,032
-
2
2
-
290
-
-
46,970
36,360
905
13,466
2,035
-
27,721
26,020
274
41,187
28,055
274
5,783
8,305
631
82,386
69,543
3,907
88,169
77,848
4,538
Total
funds
2020
£
29,028
5,203
3,032
2
-
37,265
2,035
26,294
28,329
8,936
73,450
82,386

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

LADY WATERFORD HALL TRUST

BALANCE SHEET

AS AT 31 DECEMBER 2021

2021
Notes
£
Fixed assets
Tangible assets
12
Current assets
Stocks
13
6,613
Debtors
14
2,635
Cash at bank and in hand
8,109
17,357
Creditors: amounts falling due within
one year
15
(20,000)
Net current liabilities
Total assets less current liabilities
Income funds
Restricted funds
17
Unrestricted funds - general
2020
£
£
£
90,812
92,457
4,047
46
6,380
10,473
(20,544)
(2,643)
(10,071)
88,169
82,386
5,925
4,538
82,244
77,848
88,169
82,386

The financial statements were approved by the Trustees on 20 June 2022

Lady Joicey Trustee

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Charity information

Lady Waterford Hall Trust is a charitable trust registered with the Charity Commission (Registered Charity Number 00248898) and governed by its Trust Deed, dated 3 September 1957.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Trust Deed, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

The unrestricted general funds represent the free funds of the charity, to be used at the trustees' discretion in furtherance of the objects of the charity.

The restoration funds are restricted funds which were raised by an appeal. They can only be applied for the purposes of restoration, as set out in the terms of the appeal.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Donations and legacies are recognised when they are received.

Grants receivable are recognised in the Statement of Financial Activities in full in the year which they become receivable, that is when the conditions for receipt have been met.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts .

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

1.5 Resources expended

All expenditure is accounted for on an accrual basis. Resources expended are allocated to the activity to which they relate.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. It is the charity's policy to capitalise items costing more than £200. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Property improvements 2% Straight Line Photographic copyright 10% Straight Line Fixtures & fittings 10% and 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
general
£
£
Donations and gifts
11,326
1,817
COVID-19 support grants
8,934
-
20,260
1,817
For the year ended 31 December 2020
28,123
905
Total
2021
£
13,143
8,934
22,077
Total
2020
£
1,835
27,193
29,028
29,028

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

4 Chartitable Activities

Admissions
Charitable
Income
2021
2021
£
£
Admissions
781
-
Exhibition income
-
590
Events income
-
774
781
1,364
Total
2021
£
781
590
774
2,145
Total
2020
£
5,203
-
-
5,203

5 Other trading activities

Unrestricted Unrestricted
funds
funds
general
general
2021
2020
£
£
Raffle 1,618
-
Shop income 20,529
2,865
Letting and licensing arrangements 309
167
Other trading activities 22,456
3,032
Investments
Unrestricted Unrestricted
funds
funds
general
general
2021
2020
£
£
Interest receivable 2
2
Other income
Unrestricted
Total
funds
general
2021
2020
£
£
Other income 290
-

6 Investments

7 Other income

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Raising funds

Raising funds
Unrestricted Unrestricted
funds
funds
general
general
2021
2020
£
£
Raising funds
Staging fundraising events 10,829
2,035
Exhibition costs 868
-
Advertising 1,687
-
Raffle expenditure 82
-
Raising funds 13,466
2,035
13,466
2,035
Charitable activities
Charitable
Charitable
activities
activities
2021
2020
£
£
Staff costs 14,484
15,028
Depreciation and impairment 4,661
4,417
Heating oil 1,398
1,664
Electricity 292
399
Rent, rates and insurance 1,995
1,734
Repairs and cleaning 3,351
2,120
Postage, stationery, advertising and telephone 632
291
General administration expenses 578
526
Bank charges 330
115
27,721
26,294
27,721
26,294
Analysis by fund
Unrestricted funds - general 27,291
26,020
Restricted funds 430
274
27,721
26,294
For the year ended 31 December 2020
Unrestricted funds - general 26,020
Restricted funds 274
26,294

9 Charitable activities

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

10 Trustees

No remuneration was paid to any trustee or to any other person connected with them, and no expenses were reimbursed to them (2020: None).

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
2021
Number
4
2021
£
14,484
2020
Number
4
2020
£
15,028

No employees were paid over £60,000 (2020: None).

There were no employees whose annual remuneration was more than £60,000.

12 Tangible fixed assets

Property
improvements
Photographic
copyright
Fixtures &
fittings
£
£
£
Cost
At 1 January 2021
100,329
750
12,269
Additions
-
-
3,016
At 31 December 2021
100,329
750
15,285
Depreciation and impairment
At 1 January 2021
9,511
750
10,630
Depreciation charged in the year
4,013
-
648
At 31 December 2021
13,524
750
11,278
Carrying amount
At 31 December 2021
86,805
-
4,007
At 31 December 2020
90,819
-
1,638
Total
£
113,348
3,016
116,364
20,891
4,661
25,552
90,812
92,457

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

13
Stocks
Raw materials and consumables
Finished goods and goods for resale
14
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Notes
Other loans
16
Trade creditors
16
Loans and overdrafts
Other loans
Payable within one year
2021
£
675
5,938
6,613
2021
£
760
1,875
2,635
2021
£
20,000
-
20,000
2021
£
20,000
20,000
2020
£
232
3,815
4,047
2020
£
46
-
46
2020
£
20,000
544
20,544
2020
£
20,000
20,000

During 2018, a loan of £20,000 was received from the Lord Joicey Estate. The loan is interest free and repayable on demand when funds allow.

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 January 2020 resources expended
1
January 2021 resources expended 31 December
2021
£ £ £ £ £ £ £
Restoration fund 3,398 - - 3,398 - - 3,398
Newcastle City Council Grant - Shop display 509 - (200)
309
- (200)
109
Northumberland County Council - Shelving unit - 905 (74)
831
- (90)
741
Newcastle City Council Grant - AV equipment - - - - 1,817 (140)
1,677
3,907 905 (274)
4,538
1,817 (430)
5,925

Restoration funds are restricted funds which were raised by an appeal. They can only be applied for the purposes of restoration, as set out in the terms of the appeal.

LADY WATERFORD HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

18 Analysis of net assets between funds

Unrestricted
fund
Restricted
fund
2021
2021
£
£
Fund balances at 31 December 2021 are
represented by:
Tangible assets
84,887
5,925
Current assets/(liabilities)
(2,643)
-
82,244
5,925
Total
Total
2021
2020
£
£
90,812
92,457
(2,643)
(10,071)
88,169
82,386

19 Related party transactions

There were no disclosable related party transactions during the year (2020 : N one) other than that of the loan balance referred to in Note 16.

LADY WATERFORD HALL TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Incoming resources from generated funds
Donations and legacies
Donations
COVID-19 support grants
Newcastle City Council grant
Grant - Restricted fund
Activities for generating funds
Raffle
Sales of postcards, books and brochures
Lettings
Investment income
Deposit interest
Incoming resources from charitable activities
Admissions
Exhibition Income
Events Income
Other incoming resources
Other income - Storm Arwen compensation
Total incoming resources
Resources expended
Costs of generating funds
Costs of generating donations and legacies
Costs of postcards, books and brochures
Exhibition Costs
Events Costs
Raffle expenses
Balance Carried Forward
2021
£
£
11,326
8,934
1,817
-
22,077
1,618
20,529
309
22,456
2
44,535
781
590
774
2,145
290
46,970
10,829
868
1,687
82
(13,466)
33,504
£
-
2,865
167
5,203
-
-
2,035
-
-
-
2020
£
930
27,193
-
905
29,028
3,032
2
32,062
5,203
-
37,265
(2,035)
35,230

LADY WATERFORD HALL TRUST

DETAILED INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Balance Brought Forward
Charitable activities
Wages
Fixtures and fittings depreciation
Property improvements depreciation
Heating oil
Electricity
Rent, rates and insurance
Repairs and cleaning
Postage, stationery, advertising and telephone
General administration expenses
Bank charges
Fixtures and fittings depreciation - Restricted fund
Surplus for the Year
2021
£
£
33,504
14,484
218
4,013
1,398
292
1,995
3,351
632
578
330
430
(27,721)
5,783
2020
£
£
35,230
15,028
130
4,013
1,664
399
1,734
2,120
291
526
115
274
(26,294)
8,936