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2024-03-31-accounts

NationalTractionEngineTrust NationalTractionEngineTrust
ReportoftheTrusteesfortheyearended31March2024
Referenceandadministrativedetails
Charitynumber 291578
Companynumber 01302197
Registeredoffice 4ChurchGreenEast,Redditch
Worcs,B988BT
DirectorsandTrustees-GeneralCouncil
ASemple President
DavidSmith Resigned23/2/24 VicePresident
DBlenkinsop VicePresident
RClifford-Wing Chair
RSiddall ViceChair
TAttwood
JBlack
CNBosworth
CCribbes Resigned18/11/23
JDurling
JHuntley
LMaunder
ARimell Resigned18/11/23
DSearle
ASeddon
AReynolds Treasurer&CompanySecretary
KSmith SalesOfficer
MWaite
AWhittingstall GeneralSecretary
NCornish Resigned10/05/23 CompanySecretary
RSemple Resigned07/03/23 MembershipSecretary
Appointees
CGarbett Appointed18/11/23
JWye Appointed18/11/23

General Designated Restricted Total Total
Fund Fund Funds
2024 2023
Notes £ £ £ £ £
Income
Incomefrom:
Donationsandlegacies 2 439 131,258 131,697 28,491
Investmentincome 2,115 - 2,115 492
Charitableactivities 3 100,724 - 100,724 109,810
Totalincome 103,278 - 131,258 234,536 138,793
Expenditure
Charitableactivities 4 90,835 2,644 2,298 95,777 94,122
Totalexpenditure 90,835 2,644 2,298 95,777 94,122
Netincome/(expenditure) 12,443 (2,644) 128,960 138,759 44,671
Transfersbetweenfunds (10,500) 10,500
Otherrecognisedgains/(losses)
Gains/(losses)onrevaluationoffixedassets
Netmovementinfunds 1,943 7,856 128,960 138,759 44,671
Reconciliationoffunds
Fundbalancesbroughtforward 81,482 117,538 36,575 235,595 190,924
Fundbalancescarriedforward 83,425 125,394 165,535 374,354 235,595

Notes 2024 2023
£ £
Fixedassets
Tangibleassets 10 37,349 37,397
Investments 11 2 2
37,351 37,399
Currentassets
Stocks 12 13,838 15,275
Debtors 13 6,557 4,833
Cashatbankandinhand 349,557 194,678
369,952 214,786
Creditors:amountsfallingdue
withinoneyear 14 (32,949) (16,590)
Netcurrentassets 337,003 198,196
Totalnetassets 374,354 235,595
Fundsofthecharity
Unrestrictedfunds
General 15 83,425 81,482
Designated 15 125,394 117,538
Restrictedfunds 16 165,535 36,575
374,354 235,595

Incomefromdonationsandlegacies
2024 2023
£ £
GeneralFund
Donations 439 28,491
439 28,491
RestrictedFunds
Donations 131,258
131,258
Incomefromcharitableactivities
2024 2023
£ £
GeneralFund
Subscriptions 50,867 52,496
Sales 10,628 21,435
RallyAuthorisation 7,560 6,500
Codeofpractice 105
SAC 5,332 4,747
DriverTrainingCourse 6,218 6,726
Advertising 1,906 1,114
Sundry 135 140
Giftaid 8,454 7,670
Commissionsreceived 9,519 8,982
100,724 109,810
Expenditureforcharitableactivities
2024 2023
£ £
GeneralFund
Purchases 11,966 9,747
Printingandpublishing 12,476 13,865
Postage 6,469 4,596
Otherdirectcosts 3,639 3,563
ExhibitionunitandGreatDorsetSteamFaircosts 5,662 12,979
Drivertrainingcourse 13,265 9,144
Coursesandconferences 546 294
SAC 8,299 5,858
Milestonebadges 798
Donations 530 530
Fueltrials 229
Governancecosts 6,435 5,520
Supportcosts 20,751 24,647
90,835 90,972
Expenditureforcharitableactivities(continued)
2024 2023
£ £
DesignatedFund
Grants 163 650
Technicaldevelopment 1,056
Fuel&Environmental 1,425 2,500
2,644 3,150
RestrictedFunds
Professionalfees 2,298
2,298
General
Support Governance
Officers'officecosts 7,937
Stationery,postage&advertising 6,111
Subscriptions 1,576
Insurance 3,929
Depreciation 325
Costofmeetings 263 3,507
Sundryexpenses 610 61
Independentexaminer 1,372
Bankcharges 1,495
20,751 6,435
6 Netincome/(expenditure)fortheyear
Thesurplus/(deficit)isstatedaftercharging:
2024 2023
£ £
Depreciationandamountswrittenofftangiblefixedassets 325 254
Independentexaminer'sfees 1,372 1,760
Trustees'emoluments

Tangiblefixedassets
Exhibition Fixturesand
Trophies Unit Fittings Equipment Total
£ £ £ £ £
Cost
At1April2023 36,575 29,392 5,021 10,958 81,946
Additions - -
277
277
At31March2024 36,575 29,392 5,298 10,958 82,223
Depreciation
At1April2023 29,392 4,199 10,958 44,549
Chargefortheyear 325 325
At31March2024 29,392 4,524 10,958 44,874
Netbookvalue
At31March2024 36,575 774 37,349
At31March2023 36,575 822 37,397
Costorvaluationat31March2024isrepresentedby:
Exhibition Fixturesand
Trophies Unit Fittings Equipment Total
£ £ £ £ £
Valuationin2022 11,375 11,375
Cost 25,200 29,392 5,298 10,958 70,848
36,575 29,392 5,298 10,958 82,223
IfTrophieshadnotbeenrevaluedtheywouldhavebeen includedatthe followinghistorical cost:
2024 2023
£ £
Cost 25,200 25,200
Aggregatedepreciation

11 Investments
Sharesin
group
undertaking
Cost £
At1April2023andat31March2024 2
NetBookValue
At1April2023andat31March2024 2
12 Stock 2024 2023
£ £
Stock 13,838 15,275
13 Debtors 2024 2023
£ £
Debtors 730
Prepaymentsandaccruedincome 5,827 4,833
6,557 4,833
14 Creditors:amountsfallingduewithinoneyear 2024 2023
Creditors 15,890 1,399
Bankoverdraft 10
Paymentsreceivedinadvance 13,007 11,998
Accrualsanddeferredincome 4,052 3,183
32,949 16,590
15 Unrestrictedfundsofthecharity
General
Fund
Designated
Funds
Total
£ £ £
At1April2023 81,482 117,538 199,020
Movementinfundsfortheyear 12,443 (2,644) 9,799
Transfersbetweenfunds (10,500) 10,500 -
Asat31March2024 83,425 125,394 208,819
16 Restrictedfunds
At1April
2023
Revaluation Incoming
Resources
Outgoing
Resources
Asat31
March2024
TrophiesRevaluationReserve 36,575 36,575
SCapelRestrictedReserve 131,258 (2,298) 128,960
36,575 131,258 (2,298) 165,535
General
Fund
Designated
Funds
Restricted
Funds
Total
£ £ £ £
Tangiblefixedassets 774 36,575 37,349
Investments 2 - 2
Cashatbankandinhand 95,203 125,394 128,960 349,557
Othernetcurrentassets (12,554) (12,554)
83,425 125,394 165,535 374,354
NationalTractionEngineTrust
IncomeandExpenditureAccount
fortheyearended31March2024
2024 2023
£
£
£ £
Income
Subscriptions 50,867 52,497
Sales 10,628 21,435
RallyAuthorisation 7,560 6,500
SAC 5,332 4,747
DriverTrainingCourse 6,218 6,726
EOCOP&LostRegistrations 105 -
AdvertisingIncome 1,906 1,114
Sundry 135 140
82,751 93,159
CostofSales
Purchases 10,530 8,269
StockMovement 1,436 1,478
PostageandPacking 973 968
Rent 1,080 1,080
GreatDorsetSteamFaircosts 9,052
Paypalfees 62 103
CreditCardMachine 1,524 1,412
ExhibitionUnit 5,662 3,927
21,267 26,289
Steaming-Printing 8,476 9,865
-Distribution 6,469 4,596
-EditorsCosts 4,000 4,000
Conferences/webinars 546 294
DriverTrainingCourse 13,265 9,794
54,023 54,838
GrossProfit 28,728 38,321
OperatingCosts 41,754 39,285
(13,026) (964)
OtherIncome
DonationsandLegacies 131,697 28,491
Donations-Commissions 9,519 8,982
Giftaidincome 8,454 7,670
InterestReceived 2,115 492
151,785 45,635
Surplusofincomeoverexpenditure 138,759 44,671
CostsallocatedtoEducationandScholarshipFund 163 650
CostsallocatedtoFuel&EnviromentalFund 1,425 2,500
CostsallocatedtoTechnicalDevelopmentFund 1,056
CostsallocatedtoSCapelLegacy-Restrictedfund 2,298
TransfertoSCapelLegacy-Restrictedfund (131,258)
TransfertoMJBeebyLegacy (25,000)
TransfertoEducationandScholarshipFund (1,000)
TransfertoSACBurrellProjectFund (1,000)
TransfertoFuel&EnvironmentalFund (2,000) (5,000)
TransfertoSACDevelopmentFund (5,000) (2,500)
Transferto70th/75thAnniversaryfund (2,500) (5,000)
Surplus/(Deficit)fortheyear 1,943 9,321

NationalTractionEngineTrust
ScheduleofOperatingCosts
fortheyearended31March2024
2024 2023
£ £ £ £
OperatingCosts
OfficeCosts
GeneralSecretary 2,438 2,250
MembershipSecretary 2,250 2,250
BookKeeper 1,000 1,000
SalesOfficer 2,250 2,250
7,938 7,750
Administration
StationeryandPrinting 306 1,094
Postage 2,047 1,948
Rallylists 2,101 1,941
Advertising&Promotional 990 139
Website 666 5,025
Subscriptions 1,576 944
Insurance 3,929 3,561
CommitteeMeetings 857 487
SAC 8,299 5,858
AGM 2,912 1,960
Fueltrials 1,425 2,729
Milestonebadges 798
Sundry 487 464
Internet,webinarexpenses&platformdevelopment 1,240 1,336
Donations 530 530
Grants 163
Depreciation 325 254
28,651 28,270
Financial
IndependentExaminer 1,372 1,760
BankCharges 1,495 1,505
ProfessionalFees 2,298
5,165 3,265
TotalOperatingCosts 41,754 39,285