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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 01171938 (England and Wales) REGISTERED CHARITY NUMBER: 268204

Report of the Trustees and Unaudited Financial Statements for the year ended 31[st] December 2020 for

The East Anglia Transport Museum Society Limited

Waveney Accountants Ltd t/a Newman & Co Chartered Accountants 7 Hungate Beccles Suffolk NR34 9TT

The East Anglia Transport Museum Society Limited

Contents of the Financial Statements for the year ended 31 December 2020

Page
Report of the Trustees 1 to 3
Independent Examiner’s Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 4
Detailed Statement of Financial Activities 15 to 16

The East Anglia Transport Museum Society Limited Report of the Trustees for the year ended 31 December 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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 2015).

OBJECTIVES AND ACTIVITIES

The object of the charity is to establish and maintain for the benefit of the Nation an operating transport museum and for the like purpose to promote the permanent preservation of transport vehicles and equipment and items of general transport interest of actual or potential interest or scientific importance and educational value.

The trustees may carry out the objectives particularly by restoration e.g. Lowestoft tramcar No. 14 of 1904 and Leyland Olympian L263 which was the last product to come from the Lowestoft factory of Eastern Coachworks. Both of which will be on public exhibition or otherwise used for public benefit.

In planning the activities the trustees kept in mind the Charity Commission’s guidance at their meetings.

ACHIEVEMENT AND PERFORMANCE

During the winter months site works continue, concentrating on the railway extension onto the new land. Vehicle restoration works continue throughout the year along with general site maintenance. No events were held this year due to Covid restrictions.

FINANCIAL REVIEW

Financial position

The charity’s total incoming resources for the year were £209,769 compared to £356,979 in the previous year and total net income resources/expenditure before revaluation gains/losses were £64,924 (2019: £134,035). An increase of £71,186 in respect of unrestricted funds and net expenditure of £13,162 in respect of restricted funds.

The charity’s total funds as at 31 December 2020 were £1,672,175 (2019: £1,607,251), of which £1,559,173 (2019: £1,462,128.) relates to the charity’s tangible assets (buildings, vehicles and equipment).

Reserves policy

The trustees regularly review the charity’s level of reserves and consider the level of reserves at 31 December 2020 to be adequate. Reserves are held to ensure that the charity can meet the cost of any unforeseen expenditure and to provide financial stability in the event that income levels fall. Despite Covid, reserves were not used due to Government support.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Memorandum and Articles of Association, and a Charity Commission Scheme dated 6[th] March 2004. The charity is a limited company, limited by guarantee, as defined by the Companies Act 2006. It was incorporated on 29[th] May 1974.

Recruitment and appointment of new trustees

Trustees are appointed annually at the Annual General Meeting. Retiring trustees are eligible for re-election. Any vacancies arising between AGM’s may be filled by the committee. At the AGM following their appointment they will be eligible to stand for election as a trustee.

Organisational structure

The committee (board of trustees) shall consist of a Chairman, Deputy Chairman, Secretary, Treasurer and not less than seven and not more than eight ordinary committee members. The committee administers the charity. The treasurer maintains the financial records of the charity. Page 1

The East Anglia Transport Museum Society Limited

Report of the Trustees for the year ended 31 December 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

Upon appointment an informal meeting with the new trustee is held to discuss the charity’s history and procedures and they are shown around the museum. Training for trustees is arranged as and when required.

Wider network

The charity works with other transport museums throughout the country. The London Trolleybus Presevation Society trolleybuses are on loan to the charity and are therefore based at the museum.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 01171938 (England and Wales)

Registered Charity number

268204

Registered office

The East Anglia Transport Museum Chapel Road Carlton Colville Lowestoft Suffolk NR33 8BL

Trustees

Mr M P Bates Retired Mr K C Blacker Retired Mr M Carr Retired Mr B R Drage IT Trainee Mr S R Eteson Retired Mrs W A Houghton Admin. Mrs S A Jones Retired Mr R F Makewell Retired Mr M Watts Retired Mr G Woods Retired Mr. D. Jordan Management Mr. A. Bertram Retired

Company Secretary

Mr KC Blacker

Page 2

The East Anglia Transport Museum Society Limited

Report of the Trustees

for the year ended 31 December 2020

Approved by order of the board of trustees on………………………………………………… and signed on its behalf by:

…………………………………………… Mrs S A Jones – Trustee

Page 3

Independent Examiner’s Report to the Trustees of

The East Anglia Transport Museum Society Limited

Independent examiner’s report to the trustees of The East Anglia Transport Museum Society Limited (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

Responsibility and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

When your charity’s gross income exceeds £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of The Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

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:

  1. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. The accounts do not accord with those records; or

  2. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no 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 accounts to be reached.

Leslie R Newman FCA Waveney Accountants Ltd t/a Newman & Co Chartered Accountants 7 Hungate Beccles Suffolk NR34 9TT

Date: ……………………………………….

Page 4

The East Anglia Transport Museum Society Limited

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the year ended 31 December 2020

Year
Year Ended Ended
31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 146,121 9,953 156,074 142,724
Other Trading Activities 3 53,306 - 53,306 214,024
Other income 389 - 389 231
_ ______ _ _
Total 199,816 9,953 209,769 356,979
EXPENDITURE ON
Raising funds
Raising donations and legacies 2,427 - 2,427 12,709
Other trading activities 4 78,109 13,862 91,971 143,395
_ ______ _ _
80,536 13,862 94,398 156,104
Other 50,447 - 50,447 66,840
_ _ _ _
Total 130,983 13,862 144,845 222,944
_ _ _ _
NET INCOME/(EXPENDITURE) 68,833 (3,909) 64,924 134,035
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD 1,377,439 229,812 1,607,251 1,473,216
__ _ __ __
TOTAL FUNDS CARRIED FORWARD 1,446,272 225,903 1,672,175 1,607,251
======= ====== ======= =======

The notes form part of these financial statements

Page 5

The East Anglia Transport Museum Society Limited

Balance Sheet At 31 December 2020

31.12.20 30.9.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 8 7,340 - 7,340 7,340
Tangible assets 9 1,365,762 193,411 1,559,173 1,462,628
__ _ __ __
1,373,102 193,411 1,566,513 1,469,968
CURRENT ASSETS
Stocks 10 12,623 - 12,623 12,670
Debtors 11 17,648 - 17,648 10,701
Cash at bank 47,325 32,492 79,817 121,019
Cash in hand 2,259 - 2,259 2,000
_ _ _ _
79,855 32,492 112,347 146,390
CREDITORS
Amounts falling due within one year 12 (6,685) - (6,685) (9,107)
_ ______ ______ _
NET CURRENT ASSETS 73,170 32,492 105,662 137,283
_ ______ ______ _
TOTAL ASSETS LESS CURRENT
LIABILITIES 1,446,272 225,903 1,672,175 1,607,251
__ _ __ __
NET ASSETS 1,446,272 225,903 1,672,175 1,607,251
======= ====== ======= =======

The notes form part of these financial statements Page 6

Continued…

The East Anglia Transport Museum Society Limited

Balance Sheet – continued At 31 December 2020

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2020 in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provision of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on ……………………………………… and were signed on its behalf by:

………………………………………… Mrs S A Jones – Trustee

The notes form part of these financial statements

Page 7

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements

for the year ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probably that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably that a transfer of economic benefits will be required in settlement and the amount of obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Intangible assets

The charity owns the copyright to a unique collection of photographs, for which there is no evidence of an active market. The copyright is included at cost.

Tangible fixed assets

  1. Fixtures, fittings and furniture Depreciation is provided at 25% on cost.

  2. Vehicles

The charity’s main aim is the preservation of its vehicles and to this end maintenance is continually carried out to keep them at a high standard of preservation. Depreciation is not considered appropriate as the vehicles are specialist, were mostly acquired at residual values and are not considered to have a measurable finite life. These assets are reviewed and revalued each year by the trustees.

  1. Buildings These are included at valuation, which is updated on a five yearly basis. In between valuations being carried out additions to buildings are included at cost.

  2. Freehold land

Freehold land is not depreciated as it is considered to have an indefinitely long useful life

  1. Equipment Depreciation is provided at 15% on cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 8

The East Anglian Transport Museum Society Limited

Notes to the Financial Statements – continued for the year ended 31 December 2020

1. ACCOUNTING POLICIES – continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanations of the nature and purpose of each fund is included in the notes to the financial statements.

Operating leases

Rentals payable under operating leases for the financial year are charged to the statement of financial activity.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Year Ended Year Ended
31.12.20 31.12.19
£ £
Donations 46,527 111,998
Gift Aid 9,216 19,011
Subscriptions 7,490 11,715
Grants 92,841 -
_ _
156,074 142,724
====== ======
Grants are made up as follows:
East Suffolk Council 27,700
National Heritage 17,000
Arts Council 45,000
Local Council 3,141
______
92,841
=====

3. OTHER TRADING ACTIVITIES - INCOME

Year Ended Year Ended
31.12.20 31.12.19
£ £
Fundraising events 2,782 16,502
Shop income 10,680 31,060
Admission charges 30,276 118,921
Café 9,568 47,541
_ _
53,306 214,024
====== ======

Page 9

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements – continued for the year ended 31 December 2020

4. OTHER TRADING ACTIVITIES – EXPENDITURE

Year Ended Year Ended
31.12.20 31.12.19
£ £
Opening Stock 12,670 13,081
Purchases 12,792 43,120
Closing Stock (12,623) (12,670)
Support costs 79,132 99,864
_ _
91,971 143,395
====== ======

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Year Ended Year Ended
31.12.20 31.12.19
£ £
Depreciation – owned assets 16,005 15,556
===== =====

6. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Page 10

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements – continued for year ended 31 December 2020

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 114,855 27,869 142,724
Other trading activities 214,024 - 214,024
Other income 231 - 231
_ _ _
Total 329,110 27,869 356,979
EXPENDITURE ON
Raising funds 142,205 13,899 156,104
Other 66,840 - 66,840
_ _ _
Total 209,045 13,899 222,944
_ _ _
NET INCOME 1,257,734 13,970 134,035
RECONCILIATION OF FUNDS
Total funds brought forward 1,257,734 215,842 1,473,216
__ _ __
TOTAL FUNDS CARRIED FORWARD 1,377,799 229,812 1,607,251
======= ====== =======
8. INTANGIBLE FIXED ASSETS
Patents and
Licences
£
COST
At 1 January 2020 7,340
Additions -
_____
31 December 2020 7,340
_____
NET BOOK VALUE
At 31 December 2020 7,340
====
At 31 December 2019 7,340
====

Page 11

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements – continued for the year ended 31 December 2020

9. TANGIBLE FIXED ASSETS

Freehold Plant and Fixtures & Motor
Property machinery fittings vehicles Totals
£ £ £ £ £
COST,
At 1 January 2020 1,203,116 108,269 80,331 223,831 1,615,547
Additions 94,488 15,300 2,762 - 112,550
__ _ ______ _ __
At 31 December 2020 1,297,604 123,569 83,093 223,831 1,728,097
__ _ ______ _ __
DEPRECIATION
At 1 January 2019 - 96,367 56,552 - 152,919
Charge for year - 7,123 8,882 - 16,005
_ _ _ _ _
At 31 December 2020 - 103,490 65,434 - 168,924
_ _ _ _ _
NET BOOK VALUE
At 31 December 2020 1,297,604 20,079 17,659 223,831 1,559,173
======= ====== ===== ====== =======
At 31 December 2019 1,203,116 11,902 23,779 223,831 1,462,628
======= ====== ===== ====== =======

The land and buildings were valued by Mr D A Chapman MRICS of O A Chapman & Sons Limited in January 2015. The valuation was prepared on an open market value basis and this is in accordance with generally accepted accounting practise.

The charity’s vehicles and equipment were valued by the committee during the 2017 season.

10. STOCKS

**10. ** STOCKS
31.12.20 31.12.19
£ £
Stocks 12,623 12,670
===== =====
**11. ** DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Other debtors - 861
Prepayments 17,648 9,840
_____ _____
17,648 10,701
==== ====
**12. ** CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Trade creditors 3,360 6,174
Other creditors 3,325 2,933
_____ _____
6,685 9,107
==== ====

Page 12

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements – continued for the year ended 31 December 2020

13. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.20 31.12.19
£ £
Within one year 6,900 6,900
Between one and five years 27,600 27,600
In more than five years 18,975 25,875
_ _
53,475 60,375
====== ======

The charity leased a storage unit at Ellough, Beccles for twenty five years from 3[rd] November 2003. The lease is subject to rent review with effect from every third anniversary of the start of the lease period. The rent paid during the 2020 year was £8,775 (2019: £7,725).

14. MOVEMENT IN FUNDS

Net movement
At 31.12.19 in funds At 31.12.20
£ £ £
Unrestricted funds
General funds 1,377,439 68,833 1,446,272
Restricted funds
Restricted funds 229,812 (3,909) 225,903
__ _ __
TOTAL FUNDS 1,607,251 64,924 1,672,175
======= ====== =======

Net movements in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 199,816 130,983 68,833
Restricted funds
Restricted fund 9,953 13,862 (3,909)
__ _ _
TOTAL FUNDS 209,769 144,845 64,924
======= ====== ======

Page 13

The East Anglia Transport Museum Society Limited

Notes to the Financial Statements – continued for the year ended 31 December 2020

MOVEMENT IN FUNDS – continued

Comparatives for movement in funds

Net movement
At 01.01.19 in funds At 31.12.19
£ £ £
Unrestricted Funds
General fund 1,257,374 120,065 1,377,439
Restricted Funds
Restricted fund 215,842 13,970 229,812
__ ______ __
TOTAL FUNDS 1,473,216 134,035 1,607,251
======= ====== =======
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
Resources expended in funds
£ £ £
Unrestricted funds
General fund 329,110 209,045 120,065
Restricted funds 27,869 13,899 13,970
_ _ ______
356,979 222,944 134,035
====== ====== =====

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

16. ULTIMATE CONTROLLING PARTY

The East Anglia Transport Museum Society Limited is a company registered under the Companies Act, where the liability of members is limited by guarantee.

The charity is therefore jointly controlled by its members.

Page 14 The East Anglia Transport Museum Society Limited

Detailed Statement of Financial Activities for the year ended 31 December 2020

Year Year
Unrestricted Restricted Ended Ended
Fund Fund 31.12.20 31.12.19
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 36,574 9,953 46,527 111,998
Gift Aid 9,216 - 9,216 19,011
Subscriptions 7,490 - 7,490 11,715
Grants 92,841 - 92,841 -
_ _ _ _
146,121 9,953 156,074 142,724
Other trading activities
Fundraising events 2,782 - 2,782 16,502
Shop Income 10,680 - 10,680 31,060
Admission charges 30,276 - 30,276 118,921
Cafe 9,568 - 9,568 47,541
_ _ _ _
53,306 - 53,306 214,024
Other income
Sundry income 389 - 389 231
_ _ _ _
Total incoming resources 199,816 9,953 209,769 356,979
EXPENDITURE
Raising donations and legacies
Event costs 2,427 - 2,427 12,709
Other trading activities
Opening stock 12,670 - 12,670 13,081
Shop 3,854 - 3,854 11,733
Café 8,938 - 8,938 31,387
Closing Stock (12,623) - (12,623) (12,670)
_ _ ______ ______
12,839 - 12,839 43,531
Other
Vehicle operations 14,357 - 14,357 6,492
Property repairs 19,170 - 19,170 41,909
Repairs & renewals - - - 1,622
Hire of plant & machinery 915 - 915 1,261
Plant and machinery 7,123 - 7,123 6,836
Fixtures and fittings 8,882 - 8,882 8,720
_ _ _ _
50,447 - 50,447 66,840

This page does not form part of the statutory financial statements

Page 15

The East Anglia Transport Museum Society Limited

Detailed Statement of Financial Activities for the year ended 31 December 2020

Unrestricted Restricted Year Ended Year Ended
Fund Fund 31.12.20 31.12.19
£ £ £ £
SUPPORT COSTS
Management
Rates and water 2,109 - 2,109 5,160
Insurance 9,841 - 9,841 10,067
Light and heat 10,384 - 10,384 3,543
Telephone 3,315 - 3,315 6,982
Postage and stationery 843 - 843 993
Advertising 7,129 - 7,129 18,364
Sundries 316 - 316 -
Restoration 11,169 13,862 25,031 36,736
Newsletter 3,666 - 3,666 4,484
Rent of storage unit 8,775 - 8,775 7,725
Health & safety 359 - 359 353
Computer Costs 1,644 - 1,644 -
_ _ _ _
59,550 13,862 73,412 94,407
Finance
Bank charges 1,261 - 1,261 1,917
Governance costs
Accountancy and legal fees 4,459 - 4,459 3,540
_ _ _ _
Total resources expenditure 130,983 13,862 144,845 222,944
Net Income/(Expenditure) 68,833 (3,909) 64,924 134,035
====== ====== ====== ======

This page does not form part of the statutory financial statements

Page 16