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2021-03-31-accounts

Trustees' annualreport(includingdirectorst report
andstrategicreport) 4-15.
lndependentauditor's repott l6-l8
Principalaccounting policies 19-22
Statementoffinancialactivities 23
Balance sheet 24
Gashflow statement 25
Notestothefinancial statements 26-36

Note 2021
{
2020
I
lncome from:
Charitable trading income 1 24,908,60015,707,421
Totalincome 24,908,60015,707,424
Expenditureon:
Costsof raising funds:
Fundraisingandpublicity 2 400 1,,456
Gharitableactivities: 2 21,935,478 1.5,820,909
Totalresources expended 2 211935,878 15,922,365
Netincome/ (expenditure) 2,972,722(774,941)
Other recognised gains/(losses)
Remeasurementgain/(oss) ondefinedbeneFrtpensionplans 10 (4,100,000) 4,924,000
Net movementinfunds (1,727,278) 4,709,059
Fundsbrought forward (1,149,532) (5,858,591)
Funds carriedforward (2,276,810) (1,149,532)
Net Movementinfunds priortoFRSIO2pension
adjustment:
Netincome/(experrdimre) perSOFA 2r972r722 (1,74,941)
Pension financecostincludedincharitableactivities 724,000 973,000
Netsurplus/(defrcit)priorto pensioncosts 3,696,722 858,059
Allmovementsareinunrestricted funds.

Balance sheet
2021
I
2020
I
Fixedassets
Tang'ibleassets 5 147,302158,435
Intangibleassets 6
147,302t58,435
Gurrentassets
Stocks 7 1,102,495 986,791
Debtors 8 6,087,827 3,790,815
Cashinhand 6,776,685 2,662,437
13,967,007 7,440,033
Greditors: amountsfallingduewithinoneyear 9 (6,263,119) (3,444,000)
Netcurrentassets 7,703,8883,996,033
Total assets lesscurrentliabilities 7,851,190 4,154,469
Net assetsexcludingpensionliabilities 7,951,190 4,154,469
Definedbenefitpensionliability 10 (10,128,000) (5,304,000)
Netliabilities 0-276-810|n149-532|
Funds
Unrestricted funds 7,851,190 4,1.54,468
Pension reserve (10,128,000) (5,304,000)
1,1, (2,276,810) (1,149,532)

2021
2020
t
I
Gashflowfrom operatingactivities 1,3 4,176,7951,001,790
Gashflow frominvestingactivities
PaymentstoacquiretangibleF¡-redassets (62,547)(1,34,948)
Netcashflowfrominvesting activities (62,547)(1,34,948)
Netcashinflow 4,114,248966,942
Increase/ (Decrease)incash 1.3 4,114,248866,942

I
Gharitabletradingincome
2021
I
2020t
Unitedl(ngdom 22,826,987 1,4,015,284
RestoftheWorld 2,091,67i 1.,692,140
24,908,600 t5,707,424

2
Totalresources expended
2021 2020
I t"
Fundraisingandpublicity
Advertising 400 1,456
Archaeological investigations:
Salaries 8,565,760 6,337,201.
Plant hire 3,548,952 2,157,393
Sub-contractedservices l,72l,lo2 830,21.2
Traveland subsistence 2,575,787 1.,260,61.1.
Projectcosts 795,911 549,936
Specialistcosts 298,427 253,850
Photographic 7,763 11,595
Financecosts (FRS102pensionadjustments) 724,000 973,000
17,637,702 12,373,799

2
Totalresources expended (continued)
2021
I
2020I
Archaeologicalservicesandsupportcosts:
Salaries 3,046,195 2,191,916
Training 39,715 92,546
Traveland subsistence 77,720 80,975
Establishmentcosts 394,721 444,155
Officecosts 302,016 288,411
Legal andprofessional 325,209 251,639
Financecosts 9,870 19,056
Foreign currencyexchange(gain)/loss 4
Depreciation 73,680 59,652
4,268,526 3,417,354
Governancecosts:
Àuditor'sremuneration 11,250 11,250
CostsofpreparingforTrustees'meetìngs andsupportforTrustees 18,000 18,507
29,250 29,757
Totalresourcesexpended 21,935,878 15,922,365
Theaggregatepayrollcosts were:
2021
I
2020I
Salaries
Socialsecuritycosts
9,889,487
911702
7,396,491.
'667,821.
Pensioncosts 681,294 675,223
11,4821483 9,739,535
2021 2020
Management
Administrative
t2I 12
9
Archaeological-researchers 53 55
Archaeological-inthe held 291 199
364 275

2021 2020
No No
d60,000
d70,000
-f,69,999
-f,79,999
I
I
2
d80,000
d90,000
-f,89,999
-f,99,999
I

Net incomingresources is statedaftercharging:
2021
I
2020
I
Staff pensioncontributions(note2) 681,294 675,223
Depreciationoflxedassets(note5) 73,680 59,652
Audito¡'sremuneration
Auditsewices 11,250 1,1,250
Foreþexchange losses/(gains) 4
Operatingleaserentals 161,087 2L4,176

Fixtures, Fixtures,
fmprovements fittings,
toleasehold equipment
Cost property
I
Computers
{,
andvehicles
{,
Total
{"
,\t1April2020 342,35t 1,006,140 890,432 2,239,923
Additions 5,821 39,388 17,338 62,547
Àt31March2021 348,172 7,045,529 907,770 2,301,470
Depreciation
Àt1Äpril2020 299,509 950,361 830,618 2,080,488
Chargeforthe year 77,394 37,546 30,740 73,680
Àt31lvlarch2021 310,903 ggl,907 961,358 2,154,169
Netbookvalue
At31March2021 37,269 63,621 46,472
147,302
At3lMarch2020 42,842 55,779 59,914158,435

7 Stocks
2021
I
2020
t
Short termwork inprogress 1,102,495986,791
I Debtors
2021
I
2020
t
Trade debtors 4,785,893 3,299,724
Prepayments 142,402 69,796
Amountsrecovetable onlong-termcontracts I,159,532 +21,305
6,087,827 3,790,915

2021
Ã
2020I
Trade creditors 1,438,651 661,106
Taxationand social security 1,466,732 984,372
Deferedincome 2,326,015 1,469,896
Othercreditors 203,058 117,763
,{ccruals 828,663 210,973
6,263,119 3,444,000

TheprincipalFrnancialass umptions usedby the actu
2021
o/op^
2020
o/opa
Pension increase rate 2.8o/o 1..8To
Salaryincrease rate 2.8o/o 1..8Yo
Discountrate 2.05% 2.30/o

Themajorcategories ofplanassets(O CCPF)
2021 2020
%%
Equities. 7lo 680
Bonds 190Á 22o/o
Property 60 70h
Cash andother 40/, 30

2021 2020
'/op^ o/op^
Pension increase rate 2.8o/o 1,.8o/"
Salaryincrease rate 3.30 2.30h
Discountrate 2.05o/o 2.3o/o
2027 2020
'/oP^ o/op^
Equities 69% 68o/o
Bonds ts% 120h
Ptoperqr 75% 170h
Cash andother 7% 30h
10001o 1000h

2021 2020
I I
Fair Valueofplanassets 25,079,000 19,949,000
PresentValueoffunded retjrement obligations 135.207.0001 (25.253.000|
Net liability 110.128.0001 15-304-000)

2021
I
2020
I
Currentservicecost (1,101,000) (7,323,000)
Netinterestexperìse (129,000) (231,000)
Totalrecognisedinnet expenditure (1,230,000) (1,554,000)
Actuarialgains/Qosses)
Totalrecognisedinother gains/(osses)
(4,100,000)
(4,100,000)
4,824,000
4,824,000

Reconciliation ofdefïnedbenefit obligation:
2021 2020
I t
Opening deñned beneñt liabilities at1-Àpril 25,253,000 29,410,000
Currentservicecost 1,101,000 1.323,000
Interest cost 592,000 728,000
Changeinassumptions&re-measuïements 8,589,000 (4,614,000)
Estimateofbenefits paid (334,000) (443,000)
Experienceloss/(gain)ondeFrnedbeneht obligation (218,000) (1,369,000)
Contributionsby plan participant 224,000 218,000
Closingdehnedbenefit liabilitiesat31March 35,207,000 25,253,000
Reconciliation of faitvalueof employet'sassets¡
2021 2020
I I
Opening fair valueofplans'assetsat1April 19,949,000 20,255,000
Interestonassets 463,000 497,000
Retum onasset lessinterest 4,271,000 (1,159,000)
EstimateofbeneFrtspaid (334,000) (443,000)
Contributionsby employer 506,000 581,000
Contributionsbyplan participant 224,000 218,000
Closing fai¡ valueofplans'assetsat31March 25,079,000 19,949,000

11
Fundreconciliation
2021
I
2020
{,
Balance at1.Aprtl, 2020 (1,149,532) (5,858,591)
A.ctuarial(osses)/gains (4,100,000) 4,824,000
Netincome/(expenditure) 2,972,722 (114,941)
Balance at3lMarch2027 (2,276,810) (7,1.49,532)

Totalfutureminimumleasepaymentsunder non-cancellable op
Landandbuildings
eratingleases are asfollows:
2021
{,
2020
I
Withinone year t60,t1t 21.3,260
Morethanone year andlessthan fiveyears t51233 170,4'1.8
Other:
Withinone yeâr 9t6 916
Morethanoneyeüandlessthan fiveyears 687 1.,603

Reconciliation of net expendituretonet cash
inflowfrom operatingactivities
2021
I
2020t
Netincome/(expenditure) 21972r722 (rt4,941)
Netinterest on defined LGPSliability 129,000 231,000
Depreciation 73,680 59,652
Contributions todeFtned beneFttpensionschemes 595,000 7+2,000
(Inctease)/decreâseinstocks (note7) (715,714) (32+,680)
(Increase)/decreaseindebtors (note8) (2,297,072) (222,876)
Increase/(decrease)increditors (note9) 2,819,119 631.,635
Netcashinflowfromoperatingactivities 4,176,795 1,001,790
Reconciliation of net cashflowtomovement in net funds
2021
I
2020
î
Increase/(decrease)incashinthe year 4,114,248866,842
Changeinnet funds 4,114,248966,942
Netfundsat1.Apnl.2O2O 2,662,437 1.,795,595
Netfunds at31.}l4arch2021. 6,7761685 2,662,437
Analysisofchangesinnet funds
At Cashflows
At
lApril2020
,I
2021
t"
3lM.arc}¡202l
I
Netcash:
Cashinhandand atbank 2,662,437 4,1'1.4,2486,776,685
Netfunds 2,662,437 4,t14,2486,776,685