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2023-03-31-accounts

Page
Reference and Administrative
Details
Report ofthe Trustees 2 to 4
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 8 to 13
Detailed Statement ofFinancial Activities 14 to 15

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes 8
INCOME AND ENDOWMENTS FROM
Donations and legacies 21,091 8,000 29,091 34,817
Charitable activities
Gallery activities 97,530 97,530 114,549
Investment income 548 548 10
Total 119,169 8,000 127,169 149,376
EXPENDITURE ON
Charitable activities
Gallery activities 125,665 16,917 142,582 ~129 185
NET INCOME/(EXPENDITURE) (6,496) (8,917) (15,413) 20,191
RECONCILIATION OF FUNDS
Total funds brought forward 210,497 11,266 221,763 201,572
TOTAL FUNDS CARRIED FORWARD 204,001 2,349 206,350 221,763

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Balance Sheet
31 March 2023
2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes
FIXEDASSETS
Tangible assets 7 61,410 61,410 70,191
CURRENT ASSETS
Debtors 8 2,868 2,868 2,518
Cash at bank and in hand 159,944 2,349 162,293 166,479
162,812 2,349 165,161 168,997
CREDITORS
Amounts
falling due within one year
9 (20,221) (20,221) (17,425)
NET CURRENT ASSETS 142,591 2,349 144,940 151,572
TOTAL ASSETSLESSCURRENT
LIABILITIES 204,001 2,349 206,350 221,763
NKT ASSETS 204,001 2,349 206,350 221,763
FUNDS
Unrestricted
funds
204,001 210,497
Restricted funds 2,349 11,266
TOTAL FUNDS 206,350 221,763

2023 2022
Interest receivable 548 10
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
Depreciation
- owned assets
10,636 10,173

for the Year E for the Year E nded 31March 2 023
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
12,517 22,300 34,817
Charitable
activities
Gallery activities 114,549 114,549
Investment
income
10 10
Total 127,076 22,300 149,376
EXPENDITURE ON
Charitable
activities
Gallery activities 113,416 15,769 129 185
NET INCOME 13,660 6,531 20,191
RECONCILIATION OF FUNDS
Total funds brought forward 196,837 4,735 201,572
TOTAL FUNDS CARRIED FORWARD 210,497 11,266 221,763
7. TANGIBLE FIXEDASSETS
Leasehold Fixtures
building and Computer
improvements fittings equipment Totals
I
COST
At I April 2022 236,529 10,765 338 247,632
Additions 1,209 646 1,855
At 31March 2023 236,529 11,974 984 249,487
DEPRECIATION
At I April 2022 171,652 5,631 158 177,441
Charge for year 9,268 1,323 45 10,636
At 31March 2023 180,920 6,954 203 188,077
NET BOOKVALUE
At 31March 2023 55,609 5,020 781 61,410
At 31March 2022 64,877 5,134 180 70,191

DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
f,
Trade debtors 1,369 2,058
Tax 777
Prepayments 722 460
2,868 2,518
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
Trade creditors 11,339 7,284
VAT 1,881 3,367
Other creditors 1,490 2,845
Accrued expenses 5,511 3,929
20,221 17,425

2023 2022
Within one year 8,289 8,289
Between one and five years 33,156 33,156
In more than five years 6,217 14,506
47,662 55,951
MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
6 8
Unrestricted
funds
General fund 210,497 (6,496) 204,001
Restricted funds
Baines SAOY 2021 9,427 (9,427)
Billmeir Rising Stars 2022 1,063 (1,063)
Billmeir Rising Stars 2023 1,073 1,073
Farnham Town Council - Craft Town
England 776 776
Farnham Institute Charity 2023 500 500
11,266 ~8,917) 2,349
TOTAL FUNDS 221,763 ~15413) 206,350

Net movement
in funds, included
Net movement
in funds, included
Net movement
in funds, included
in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 119,169 (125,665) (6,496)
Restricted
funds
Baines SAOY 2021 (9,427) (9,427)
Billmeir Rising Stars 2022 (1,063) (1,063)
Billmeir Rising Stars 2023 5,000 (3,927) 1,073
Farnham Town Council 2022 1,000 (1,000)
South Street Trust 2022 1,500 (1,500)
Farnham Institute
Charity 2023
500 500
8,000 ~16,917) (8,917)
TOTAL FUNDS 127,169 (142,582) ~l5,413)
Comparatives
for movement
in funds
Net
movement At
At 1.4.21 in funds 31.3.22
Unrestricted
funds
General fund 196,837 13,660 210,497
Restricted funds
Baines SAOY 2019 1,000 (1,000)
Baines SAOY 2021 9,427 9,427
Billmeir Rising Stars 2021 2,959 (2,959)
Billmeir Rising Stars 2022 1,063 1,063
Farnham Town Council - Craft Town
England 776 776
4,735 6,531 11,266
TOTAL FUNDS 201,572 20,191 221,763

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 127,076 (113,416) 13,660
Restricted funds
Baines SAOY 2019 (1,000) (1,000)
Baines SAOY 2021 12,000 (2,573) 9,427
Billmeir Rising Stars 2021 (2,959) (2,959)
Billmeir Rising Stars 2022 5,000 (3,937) 1,063
South Street Trust 2021 1,700 (1,700)
Kent County Council 2022
Farnham
Town Council 2021
2,600
1,000
(2,600)
~1,000)
22,300 ~15,769) 6,531
TOTAL FUNDS 149,376 ~(]29,185 20,191

for the Year Ended 3 1March 2023
2023 2022I
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 21,998 30,308
Miscellaneous
income
7,093 4,509
29,091 34,817
Investment
income
Interest receivable 548 10
Charitable
activities
Grants 4,913
Discounts (6,856) (6,789)
Fine art 27,992 48,568
Craft 73,945 65,732
Support sales
Broken, damaged
and
stolen 2,892
(443)
2,632
~507)
97,530 114,549
Total incoming resources 127,169 149,376
EXPENDITURE
Charitable
activities
Wages 68,812 62,482
Social security 308 (251)
Pensions 1,877 1,753
Rent, rates and water 11,576 10,370
Restricted fund expenditure 16,917 15,769
Light and heat 2,326 2,277
Telephone 1,128 1,275
Printing,
postage &stationery
5,706 2,861
Advertising 3,381 2,448
Sundries 41 13
Training
and recruitment
10
External consultants 572 480
Travel and subsistence 162
Event and exhibition expenses 1,554 1,239
ITand software 1,421 1,714
Subscriptions
and publications
131
Repairs and renewals 835 1,712
Cleaning 850 790
Gallery expenses 886 561
Entertainment 182
Covid related expenses 60 559
Bookkeeping 7,361 7,066
126,086 113,128

Tbe
ew Ash a
te Guile
Tru tldmited
tletaited State ent ofFinancial Activities
for the Year Ended 31March 2023
2023 2022
Support costs
Finance
Bank charges
Depreciation
oftangible fixed assets 2,714
10,636
3,135
10,172
13,350 13,307
Governance costs
Insurance 1,946 1,550
Accountancy and legal fees 1,200 1,200
~3146 2,750
Total resources expended 142,582 129,185
Net (expenditure)/income ~15,413) 20,191