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2022-03-31-accounts

Trustees M R Bird
N Scott
M Barrett
V Button
BNaughton-Rumbo
LTait
R Dunlop (Appointed 1 December 2021)
G Buenfeld-Murley (Appointed 1 December 2021)
H Buckingham (Appointed 1 December 2021)
J Bulman (Appointed 1 December 2021)
N Williams (Appointed 1 December 2021)
Secretary N Scott
Charity number 273785
Company number 01310070
Registered office The Exchange
Princes Street
Penzance
Cornwall
United
Kingdom
TR182NL
Auditor Azets Audit Services
Woodlands Court
Truro Business Park
Truro
Cornwall
United
Kingdom
TR4 9NH
Gallery Director J Green
Observers M Jivram, Arts Council England

Page
Trustees'
report
1-6
Statement
oftrustees'
responsibilities
Independent
auditor's
report 8-10
Statement
offinancial
activities 11 - 12
Balance sheet
Statement
ofcash flows
14
Notes to the financial statements 15-36

Current financial year Current financial year
Unrestricted Endowment Restricted Total Total
funds funds funds
designated
2022 2022 2022 2021
Notes E
Income from:
Donations
and
legacies 89,511 2,789 92,300 192,616
Charitable
activities
434,498 535,256 969,754 737,859
Other trading
activities
139,302 309 139,611 81,836
Investments 1,489 1,489 23
Total income 664,800 538,354 1,203,154 1,012,334
Ex enditure on:
Raising funds 118,987 4,285 123,272 81,364
Charitable
activities
404,467 483,776 888,243 683,194
Other 785
Total resources expended 523,454 488,061 1,011,515 765,343
Net incoming resources before
transfers 141,346 50,293 191,639 246,991
Gross transfers between funds 102,355 (102,355)
Net income/(expenditure) for the year/
Net movement in funds 243,701 (52,062) 191,639 246,991
Fund balances at 1 April 2021 2,328,383 527,373 1,450,306 4,306,062 4,059,071
Fund balances at 31 March 2022 2,572,084 527,373 1,398,244 4,497,701 4,306,062

Prior financial year
Unrestricted Endowment Restricted Total
funds funds funds
designated
2021 2021 2021 2021
Notes f. E
Income from:
Donations
and
legacies 188,436 4,180 192,616
Charitable
activities
410,015 327,844 737,859
Other trading
activities
77,101 4,735 81,836
Investments 23 23
Total income 675,575 336,759 1,012,334
Ex enditure on:
Raising funds 81,360 81,364
Charitable
activities
463,281 219,913 683,194
Other 12 785 785
Total resources expended 545,426 219,917 765,343
Net incoming resources before transfers 130,149 116,842 246,991
Net income/(expenditure) for the year/
Net movement in funds 130,149 116,842 246,991
Fund balances at 1 April 2020 2,198,234 527,373 1,333,464 4,059,071
Fund balances at 31 March 2021 2,328,383 527,373 1,450,306 4,306,062

2022 2021
Notes
Fixed assets
Tangible assets 13 3,382,842 3,412,289
Heritage assets 14 527,373 527,373
Investments 15 82,117 82,117
3,992,332 4,021,779
Current assets
Stocks 16 29,745 19,884
Debtors 17 160,161 66,091
Cash at bank and in hand 526,615 375,345
716,521 461,320
Creditors: amounts falling due within
one year 18 (128,828) (72,885)
Net current assets 587,693 388,435
Total assets less current liabilities 4,580,025 4,410,214
Creditors: amounts falling due after
more than one year 19 (82,324) (104,152)
Net assets 4,497,701 4,306,062
Income funds
Restricted funds 22 1,398,244 1,450,306
Endowment funds - designated 527,373 527,373
Unrestricted funds 2,572,084 2,328,383
4,497,701 4,306,062
Miranda Bird (Dec15,2022 1220 GMT) Myf arrett (Dec, 2022 1202 GMT)
M R Bird M Barrett
Trustee Trustee

2022 2021
Notes F
Cash flows from operating activities
Cash generated
from operations
26 222,709 384,622
Investing activities
Purchase oftangible
fixed assets
(63,436) (25,241)
Proceeds on disposal oftangible fixed
assets 12,149
Interest received 1,489 23
Net cash used in investing activities (61,947) (13,069)
Financing activities
Repayment of bank loans (9,492) (9,591)
Net cash used in financing activities (9,492) (9,591)
Net increase
in cash and cash
equivalents 151,270 361,962
Cash and cash equivalents at beginning ofyear 375,345 13,383
Cash and cash equivalents at end of year 526,615 375,345

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
F F
Donations including
admissions 37,281 1,632 38,913 19,436 4,180 23,616
Government Covid
related grants 48,430 1,157 49,587 166,593 166,593
Subscriptions 3,800 3,800 2,407 2,407
89,511 2,789 92,300 188,436 4,180 192,616

Charitable Charitable
Activities Activities
2022 2021
Performance related grants 933,215 718,254
Other income 36,539 19,605
969,754 737,859
Analysis
by fund
Unrestricted funds 434,498 410,015
Restricted
funds
535,256 327,844
969,754 737,859
Performance related grants
Arts Council of England 373,173 368,474
Other grant income 74,445 65,300
Cornwall
Council
21,936 21,936
Arts Council Catalyst Scheme 112,961
Arts Council Collection 170,000 120,000
Trusts and Foundations Project grants 100,000 14,000
Trusts and Foundations Capital Works grants 128,544
Other 80,700
933,215 718,254

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
F F F
Fundraising events 4,401 278 4,679 100 4,735 4,835
Shop and cafe income 117,715 117,715 63,859 63,859
Rental and other trading
income 17,186 31 17,217 13,142 13,142
Other trading activities 139,302 309 139,611 77,101 4,735 81,836

Unrestricted Unrestricted
funds funds
2022 2021
F
Interest receivable 1,489 23

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
F F F
Trading costs
Purchases 74,249 3,024 77,273 28,975 28,979
Stock movement (9,861) (9,861) 2,857 2,857
Cleaning 845 845 240 240
Utilities and property
maintenance 3,017 392 3,409 374 374
Consumables 5,829 869 6,698 3,127 3,127
Equipment hire 1,545 1,545 1,605 1,605
Staff costs 43,363 43,363 44,182 44,182
Trading costs 118,987 4,285 123,272 81,360 81,364
118,987 4,285 123,272 81,360 81,364

Charitable Charitable
Activities Activities
2022 2021
Staff costs 428,799 402,356
Depreciation and impairment 103,125 99,117
Telephone 2,777 3,082
Postage 4,407 2,622
Advertising 34,778 14,879
Utilities and property maintenance 61,718 41,996
Repairs and renewals 28,026 23,291
Event costs 12,542 9,007
Education 44,565 10,514
Exhibitions 102,635 32,868
Sundry expenditure 167 (2,180)
Travel and subsistence 8,895 1,583
Consultancy, legal and professional 28,439 7,461
Bank charges 3,459 2,006
Irrecoverable VAT 1,126
Hire ofequipment 3,723 5,147
Insurance 7,405 8,412
Other charitable expenditure (19,080) 494
856,380 663,781
Share ofsupport costs (see note 9) 2,580 2,464
Share ofgovernance costs (see note 9) 29,283 16,949
888,243 683,194
Analysis
by
fund
Unrestricted funds 404,467 463,281
Restricted
funds
483,776 219,913
888,243 683,194

Support costs
Support Governance 2022Support costs Governance 2021
costs costs costs
F E F F
Interest payable 2,580 2,580 2,464 2,464
Auditor's remuneration 8,000 8,000 5,300 5,300
Auditor's remuneration
for non-audit
work
6,956 6,956 1,573 1,573
Legal and professional 14,327 14,327 10,076 10,076
2,580 29,283 31,863 2,464 16,949 19,413
Analysed between
Charitable activities 2,580 29,283 31,863 2,464 16,949 19,413

2022 2021
Number Number
Employees 27 30
Employment costs 2022 2021
F
Wages and salaries 423,784 393,077
Social security costs 31,658 20,685
Other pension costs 16,720 32,776
472,162 446,538

Total Unrestricted
funds
2022 2021
Net loss on disposal oftangible fixed assets 785
13 Tangible fixed assets
Freehold Leasehold Tools and Computer Total
property land and equipment equipment
buildings
F
Cost
At 1 April 2021 2,639,589 1,961,127 79,472 63,868 4,744,056
Additions 36,240 14,447 22,989 73,676
At 31 March 2022 2,675,829 1,961,127 93,919 86,857 4,817,732
Depreciation and impairment
At 1 April 2021 668,888 548,877 56,039 57,963 1,331,767
Depreciation charged in the year 52,936 39,222 3,996 6,969 103,123
At 31 March 2022 721,824 588,099 60,035 64,932 1,434,890
Carrying amount
At 31 March 2022 1,954,005 1,373,028 33,884 21,925 3,382,842
At 31 March 2021 1,970,701 1,412,250 23,433 5,905 3,412,289

Debtors
2022 2021
Amounts
falling due
within one year:
Trade debtors 11,959 22,153
Other debtors 19,073 6,419
Prepayments and accrued income 129,129 37,519
160,161 66,091
Creditors: amounts falling due within one year
2022 2021
Notes
Bank loans 20 9,688 9,354
Other taxation and social security 8,330 5,128
Trade creditors 54,150 27,697
Other creditors 32,056 16,549
Accruals and deferred income 24,604 14,157
128,828 72,885

Credi tors: amounts
falling due after m
ore than one year
2022 2021
Notes
Bank loans 20 48,775 58,601
Other creditors 33,549 45,551
82,324 104,152

2022 2021
Bank loans 58,463 67,955
Payable within one year 9,688 9,354
Payable after one year 48,775 58,601
Amounts included
above which
fall due after five years:
Payable by instalments 21,185

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A liability
has been recognised
in
A liability
has been recognised
in
the the balance
sheet
balance
sheet
equal to the net present value of these future deficit
reduction
payments.
The payments
are discounted to present value using a yield curve derived from AA rated
bonds
in the iBoxx sterling corporate
bond index, this gave a rate of2.4% (2021: 0.7%).The net present value
of the sum of the remaining
monthly
contributions as at 31 March 2022 is F41,892 (2021:F54,989) and this
has been recorded as a liability
in
the balance sheet with F8,343 (2021:f9,348) in creditors
falling due
within
one year and F33,549 (2021:F45,551) in creditors falling due after one year.
26 Cash generated
from
operations 2022 2021
Surplus for the year 191,639 246,996
Adjustments
for:
Investment
income recognised
in statement
offinancial
activities (1,489) (23)
(Gain)/loss
on disposal
oftangible fixed assets 785
Depreciation
and impairment
oftangible
fixed assets 103,123 99,117
Movements
in working
capital:
(Increase)/decrease
in
stocks (9,861) 3,071
(Increase)/decrease
in
debtors (94,070) 34,032
Increase
in creditors
33,367 644
Cash generated
from
operations 222,709 384,622

27 Analysis ofchanges
in net funds
Analysis ofchanges
in net funds
At 1 April 2021 Cash flowsAt 31 March 2022
Cash at bank and in hand 375,345 151,270 526,615
Loans falling due within one year (9,354) (334) (9,688)
Loans falling due after more than one year (58,601) 9,826 (48,775)
307,390 160,762 468,152

2022 2021
Within one year 2,787 2,787
Between two and five years 1,690 4,477
4,477 7,264

2022 2021
K F
Total funds at 31 March 4,497,701 4,306,063
Less: endowment
funds
(527,373) (527,373)
Less: Freehold
property
(1,954,005) (1,970,701)
Less: Leasehold
property
(1,373,028) (1,412,250)
Less: Tea, Cake &Art restricted fund 9,689 80
Less: Seaside restricted fund (2,957) (25,622)
Less: Jerwood restricted fund (44,754) (40,537)
Less: Arts Council Collection restricted fund (219,277) (222,133)
Less: Weston Culture
restricted
fund (93,409) (128,544)
Less: Film Historic restricted fund (3,461) (3,494)
Less: Cultural
Relief restricted
fund 1,280
Less: National
Portrait Gallery
Project 6,386
Less: Kickstarter grant (10,159)
Less: JAFMO 289
Less: Paul Hamlyn (100,014)
185,628 (23,231)

2022 2021
f.
Balance atstart ofyear (23,231) (136,003)
Property additions (36,240) (18,635)
Property depreciation
in the year
92,158 92,015
Surplus /(Deficit) for the year 191,638 246,992
Less: revaluation
of heritage assets
Decrease/(increase)
in restricted
funds (excl. property) (38,697) (207,600)
Balance at end ofyear 185,628 (23,231)