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2021-03-31-accounts

Page
Referenceand administrative detailsofthe charity,
its trusteesandadvisers 1
Chair's statement 2-3
Directors'andTrustees'annualreport 4-15
lndependentauditors'report 16-18
Gonsolidated statementoffinancialactivities 19
Consolidatedbalancesheet 20
Gompany balancesheet 21
Gonsolidated statementof cashflowstatement 22
Notestothefinancial statements 23-40

Directors MrAVWBone
DrSAGoddard(Chair)
MrsVMTrevelyan
MrSDukes
MrG Horn (resigned 20 October 2020)
Councillor MrsLBaxter
MrJMPattle
MsKBoardman-Hims (resigned23April2021)
MrNCBMacpherson
MsJHCousins
MsAC Harrison (appointed24July2020)
MsM JAppleby (appointed24July2020)
DrCKBarlow (appointed24July 20201
MrJHBrighton (appointed24July2020)
MrART Butler-Zagni (apponted24July2020)
MrS K Hooton (appointed24July 202O)
Companyregistered number 0'1819676
Charity registered number 293033
Registeredoffice MuseumofEastAnglianLife
Stowmarket
SuffolklP141DL
Website eastanglianlife.org.uk
CompanySecretary Ms A C Harrison (appointed24July2020)
MuseumDirector Ms.J Cousins
lndependent auditors GMS FCLimited
CharteredCertified Accountants
&Statutory Auditors
1London Road
lpswich
Suffolk
IP.I2HA
Bankers Barclays Bank Plc
13Market Place
Stowmarket
SuffolklP141DL

Thefollowingis asummary extracted fromthe financial statements
202'.1 2020
Grossincome for theyear t796.544 t't.072.728
Total expenditure incurred e682.175 L732.714
Surplusachieved El'14.369 8340.014

Unrestricted Restrictod Total Unrestricted Resticled fotal
funds funds funda lunds funds funds
2021 2021 2021 2020 2020 2020
INCOME FROM: N ote E E E E c
Grants, DonationsandLegacies 2 527,040 165,314 692,354 288,306 567,177 855,483
Othertrading activities 3 4,70t 4,701 131,951 131,951
Charitable activities 4 38,ir4l 38,441 72,536 72,536
lnvestment income 51 5l 383 383
Olher income 20,995 20,99s 12,375 12,375
TOTAL INCOMING RESOURCES 631,230 r65,3.t4 796,s4i1 505,551 567,177 1,072,728
EXPENDITURE ON:
Raisingfundsandother trading
activities 6 39,033 39,033 73,491 73,491
Charitableactivities
Otherexpenditure
7
I
4a7,264
6,068
'149,810 637,074
6,068
419,763
10,118
229.i42 u9,105
10,118
TOTAL RESOURCESEXPENDED '11 (532,365) (r49,8r0) (682,r7s) (503,372) (229,342) (732,714)
NETINCOME(EXPENDITURE) FOR
THEYEAR 98,865 15,504 't't4,359 2,179 337,835 340.014
Transfs6 20 (11,562) 11,562 26,906 (26,906)
Total fundsat14p2020 282,111 2,668,040 2,950,151 253,026 2,357,111 2,610,137
TOTALFUNDSAT3IMARCH 2O2I 369,i(14 2,695,106 3,064,520 282,111 2,668,040 2,950,151
The noteson pages23 to 40formpart ofthese financial slatements.
2021
2020f
Eamings beforeinterest and deprecration 2@,287 420,400

Note f 2021
f 2020t
FIXEDASSETS
Tangible assets 13 2,287,055 2,245,710
Heritage assets 14 765,440 761,819
3,052,495 3,007,529
CURRENT ASSETS
Stocks 16 5,763 5,416
Debtors 17 48,059 66,329
Cash at bank and in hand 234,128 164,343
287,950 236,088
CREDITORS: amounts falling due within
oneyear 18 (21s,240l- (272,614)
NETCURRENTASSETS(L AB LtTtES) 68,710
TOTAL ASSETS LESS CURRENTLIABILITIES 3,121,205 2,971,003
CREDITORS: amounts falling due after
morethan oneyear
CAPITALGRANTRESERVE 26 (s6,685) (20,852)
NETASSETS 3,064,520 2,950,151
CHARITY FUNDS
Restricted funds 20 2,69s,106 2,668,040
Unrestricted funds 20 369,414 282,111
TOTALFUNDS 3,064,520 2,950,151

2021 2020
Note f t t
FIXEDASSETS
Tangible assets 13 2,286,581 2,245,531
Heritage assets 14 765,440 761,819
lnvestments 15 100 100
3,052,121 3,007,450
CURRENT ASSETS
Debtors 17 74,212 81,549
Cashatbankandin hand 194,285 139,596
268,497 221,145
CREDITORS: amounts fallingduewithin
one year
18 (200,608) p!8t480)
NET CURRENTASSETS(L ABrLrTrES) 67,889
TOTAL ASSETS LESS CURRENT LIABILITIES 3,120,010 2,970,115
CREDITORS: amounts falling due after
morethan one year
CAPITAL GRANTRESERVE 26 (56,685) (20,852)
NETASSETS 3,063,325 2,949,263
CHARITYFUNDS
Restrictedfunds 20 2,695,106 2,668,040
Unrestrictedfunds 20 368,2't 9 281,223
TOTALFUNDS 3,063,32s 2,949,263

Note 2021t 2020f
CASH FLOWSFROM OPERATING ACTIVITIES:
Net cashprovidedby(usedin)operating activities Table1 161,292 479,249
CASH FLOWSFROM INVESTING ACTIVITIES:
Purchase of fixed assets (13s,EE3) (487,350)
Capital grants received 48,325 25,972
lnterest received 51 383
Net cashprovidedby(used in) investing activities (91,s07)
"995)
CHANGEINCASHANDCASH EQUIVALENTS 69,785 18,254
Cashandcashequivalents at1April2020 164,343 146,089
CASHANDCASH EQUIVALENTS AT 31 MARCH2021 234,128 164,343
TABLE1
RECONCILIATION OF NETINCOME(EXPENDITURE)
TONET CASHFLOWFROM OPERATING ACTIVITIES
Net income/(expenditure) for reportingperiodas
per statement of financial activities 114,369 340,014
Adjustments:
lnterest received (s1) (383)
Donated assets
Depreciation 94,918 80,386
Capital grant released to statemenl of financial activity 112,4e31 (5,121)
(lncrease)/Decrease in stock (347) (3,143)
(lncreaseyDecreaseindebtors 't8,270 62,614
lncrease/(Decrease)increditors
Netcash providedby (used in)operating activities
{!qi74)
161,292
4,882
479,249

unrestricted R€striclod Total UMesticled Restricled Total
tundE funda tund3 lunds luncls tunds
2021 2021 2021 2021 2021 2020
E C E t E
Arts Council England 150,218 150,218 147504 147,504
Suffolk County Councll 102,510 102,510 100,000 100,000
Mid SutfolkOistrictCouncil 20,000 20,000 20,000 20,000
Stowmarket Town Council 5,000 5,000 5,000 5,000
Abbotl'sHallTrust 5,000 5,000 8,000 8,OOO
Donations:
Other donalions 't6,435 2,O40 18,475 12,545 1,980 14,525
Gaantsl
Arts Council England (Covid support) l/t3,950 36,000 179,950
Mid Suffolk District CouncilCovid19grants 59,765 59,765
HMRC corona virus iob retention sch€me 24,162 24,162
HentrageFarm Prolect 372,254 372,254
Food BusinessPlan 1,553 1,553 50.000 50,000
Heritage Lottery Funding 18,676 18,876
Headloy Trust and Esmee Fairbairn 34,624 34,624 51,933 51,933
NHS Parlnership 16,E76 1E,876 27,058 27,058
Colchesler and lpswichlruseumServrces 26,O25 26,025 42,346 42,346
Safer Suffolk 5,014 5,0lil 920 920
Watermill proiect 't5,360 15,360
Other grants 6,946 6,946 3,257 12,686 15,943
Total donated income&grants 527,040 165,314 692,3s4 288,306 567,177 855,483

Unrostrlcted R6stdcted Total Unresticled Roslricted Total
funds tund6 fundB funds funds funds
2021t 2021
2021
E
2021
E
2020
E
Fundraising income E,041 8,(Nt 55,968 55.968
Subsidiarytradrng rncome 36,662 36,662 75,983 75.983
44,70t 44,703 131,951 131,951

Unrestricted Restricted Total Total
funds funds funds funds
2021f 2021
E
2021t 2019f
Operationofthe museum
Admission fees,etc.
38,441 38,441 72,536

Unrestricted Restricted Total Total
funds funds funds funds
2021f 2021
e
2021
e
2020t
Bank interest receivable 51 51 383

Unro6trlcted Restrlcted Total
tunds fund6 funds
2021t 2021
E
2021
Fundraising and trading expensesi
Fundraising events 8,5r5 8,5'15
Commorcial trading-directcosts 30,435 30,,135
supportcosts 83 83
39,033 39,033
Unresticted Restricted Total
funds funds funds
2021 2021 2020
2 2
38,146 38,146
35,314 35,314
31 31
73,491 73,491
SUMMAR Y BYFUND TYPE
un163trictod Rostrictod Total
ftrnds tundE funds
2021 2021 2021
e C E
Operation ofthe Museum 487,2U 149,810 637,O74
Unrestncted Reslrcled Total
lunds funds funds
2021
E
2021f 2020
419,763 229.342 649,105

SUMMARY BY EXPENDITU RETYPE
Staffcosts Oop16ciatlon Othercosts Total
2021 2021 2021 2021
e c e
Direclcosts 352,t97 lli1.588 il67,,l8s
Support costs 94,835 71,7y t69,589
Operationofthe [4useum 352,897 94,835 189,3,12 637,074
Stafcosts Depreciation Ofh€.costs Total
2020
f
2020
f
2020t 2020
322,889 163,137 486.026
80,355 82,724 163.079
322,889 80,355 245.861 649.105

OTHER EXPENDITURE
Unrestricted Restricted Total Total
funds funds funds funds
2021f 2021
E
2021
2020t
Governancecosts:
Auditors fees 3,500 3,500 6,250
3,s00 3,500 6,250
Financecosts:
Bankcharges 2,568 2,568 3,868
2,568 2,568 3,868
Total otherexpenditure 6,068 6,068 10,118

9.
DIRECTCOSTS
Operation Fund
of the raisingand Total Total
Museum
trading
E
2021t 2020t
Livestockcosts 3,535 3,s35 6,425
Rent,ratesandwater 6,07'l 6,071 8,048
Lightand heat 18,883 18,883 22,921
Careof collections 6,159 6,159 5,004
Repairsand maintenance 19,930 19,930 19,145
Other projects 60,010 60,010 101,595
Fund raisingexpenditure 8,515 8,515 33,213
Purchases 30,435 30,435 35,314
Wages and salaries 352,897 352,897 327,821
467,48s 38,950 506,435 559,486
Totals- 2020:
Operationofthe Museum 486,027 486,027
Fundraising expenditure 33,213 33,213
Wagesallocatedtofundraising 4,932 4,932
Purchases 35,314 35,314
486,027 73,459 559,486
,IO.SUPPORTCOSTS
SUPPORTCOSTS
Operation
ofthe Commercial Total Total
Museum
trading
E
2021
e
2020t
Cleaning 4,20',1 4,201 3,727
lnsurance 20,356 20,356 20,037
Education 3,591 3,591 6,917
Marketing,stationery,web
andlT costs 29,534 29,534 39,373
SundryExpenses 17,073 17,073 12,668
Depreciation 94,835 83 94,918 80,386
169,590 83 169,673 163,108

|NETtNCOMtNG /(OUTGO|NG) RESOURCES
Thisisstated after charging:||| |---|---|---| ||2021f|2020t| |Operating lease payments|1,425|1,305| |Depreciationoftangible fixedassets-||| |ownedby thecharitable group|94,918|80,386| |Auditors' remuneration-audit|3,500|3,500| |-non auditservices|2,s00|2,750|

STAFF COSTS
Staffcostswereasfollows:
2021
2020t
Wages and salaries:
Gross salaries 323,193 313,125
Socialsecuritycosts 23,656 19,072
Employer pensioncosts 6,048 5,439
352,897 337,636
Theaverage monthlynumberof employees during theyearwa sas follows:
2021 2020
No. No.
Fulltimestaff- managementandadministration
Management and administration
Service and operationalstaff
3
9
3I
Governance 1 1
13 13
Parttimestaff:
Service and operationalstaff I I
21 21
Keymanagementarethe unpaid board of directo
following salaried staff members:
rsandthe
2021
f
2020t
MuseumDirector 38,000 38,000

TANGIBLEFIXEDASSETS
Estate and
buildings Plantand
(longlease) equipment Total
Group E
Cost
At1April 2020 2,480,574 279,498 2,760,072
Additions 11,691 123,461 135,152
Disposals
At31 March2021 2,492,265402,959 2,895,224
Depreciation
At1April2020 339,649 174,713 514,362
Charge for theyear 50,728 43,079 93,807
Depreciation on disposals
At 31March2021 390,377 217,752608,169
Net book value
At31 March2021 2,101,888185,167 2,287,055
At3'lMarch 2020 2,140,925104,785 2,245,710
Company f
Cost
At'lApril 2020 2,480,574 275,995 2,756,569
Additions 11,691 123,084 134,775
Disposals
At31 March2021 2,452,26s399,079 2,891,34
Depreciation
At1April2020 339,649 171,389 5t1,038
Charge for theyear 50,728 42,997 93.725
Depreciation on disposals
At 31March2021 390,377 214,386
604,763
Net book value
At3'lMarch2021 2,101,8881E4,693 2,286,581
At31 March 2020 2,140,925 104,606 2,245,531

CHARITYHERITAGEASSETS
Steam Exhibits
Group and Company engines
artefacts
f
Total
Cost
At1April2020 176,000 596,834 772,834
Additions 4,731 4,731
At 31March2021 176,000 601,56s 777,565
lmpairment
At1April2020 11,015 11,015
Chargefortheyear 1,110 1,110
At 31March2021 't2,125 12,125
Net bookvalue
At31 March2021 176,000 ______1994q 765,40
At 31March 2020 176000 585,819 761,819

DEBTORS
Group
2021
2020t Company
2021
cf
2020
Trade debtors
Amounts owedbygroup undertakings
Other debtors
Prepayments and accruedincome
12,518
33,433
1,708
4,517
60,180
1,632
1,092
36,222
35,190
1,708
385
19,002
60,530
1,632
48,059 66,329 74,212 81,549

Amountsfallingduewithinone ye ar
Group Company
2021
2020t 2021
E
2020
Trade creditors 70,971 68,663 68,795 68,565
Taxationandsocial security 5,286 5,219 5,2E6 5219
Deferred income (note19) 135,816 185,171 120,359 171,636
Accruals and other creditors 7,167 13,561 6,168 13,060
219,240 272,614 200,608 258,480

DEFERRED INCOME
Group
Released Deferred
in 202'l 2021 2020
E f
LocalAuthority 102,510 102,510
(corefunderforuvardfunding)
Projecttimeperiodfunding 63,127 120,359 69,326
Project performancerelatedfunding 15,457 13,335
(Note18) 165,637 135,816 185,171
Company
Released Deferred
in2021
f
202',1
f
2020t
LocalAuthority ,t02,510 102,510
(corefunder forward funding)
Projecttimeperiodfunding 63,127 120,359 69,126
Project performance related funding
(Note18) 165,637 120,3s9 171,636

STATEMENT OF FUNDS
Brought lncoming Resources Transfers Carrled
ForwardI resources
Expended
f
in/out
Forward
f
Unrestrictedfunds
Generalfunds 282,111 631,230 (532,36s) (11,s62) 369,414
282,111 631,230 (s32,365) (11,s62) 369,414
Restrictedfunds
Premises development fund 't,893,273 114,7701 1,878,503
Heritage Farm project 505,727 1,290 137,3321 469,685
Steam engine collection 176,000 176,000
MortlockBuilding 8,985 (1,110) 7,875
Specialist food museum businessplan 1,553 (7,6/11 6,088
Windpump restoration fund 2,534 2,534
Steam engine resoration 15,633 15,633
Headley Trust and Esmee Fairbairn 33,580 34,624 l34,278l 33,926
NHS Partnership 18,876 18,876
Colchester and lpswich Museum Services -
SkillsfortheFuture 2,221 26,O25 124,3811 3,865
Safer SuffolkL D RopeTrust) 3,572 5,014 (13) 8,573
Watermillproject 16,110 (15,360) 750
Arts Council project funding 36,000 (14,80s) 5,474 26,669
HeritageLotteryemergency funding 18,876 18,876
ArtFund 5,994 (120) 5,874
Otherworkingprojects. 26,5r5 952 27,467
Total otrestrictedfunds 2,668,040 165,314 (149,810) 11,s62 2,695,106
Totalofallfunds 2,950,151 796,54 (682,17s) 3,064,520
(o&..-seenotes onPage 38) aa

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
2021 2021 2021 2021 2021 2020
e f f f
Tangible fixed assets 156,549 2,130,506 2,287,055 155,952 2,089,758 2,245,710
Heritage assets 274,942 490,498 76s,M0 274,941 486,878 761,819
Current assets 56,685 23',1,265 287,950 75,557 160,531 236,088
Creditorsduewithin one year (102,881) (116,359) 1219,2401 (203,487) (69,127) (272,614)
Capitalgrantreserve (1s,881) (40,804) (s6,68s) (20,852) (20,852)
369,414 2,695,106 3,064,520 282,111 2,668,040 2,950,151

The followingtotaloperating lease payments are com mitted to bepaid:
2021t 2020t
Expiring:
Betweenone andfive years
1,425 1,305

2020
e
2019t
Balance brought forward 20,852
Grants receivedinthe year 48,326 25,973
Amount releasedinthe year (12,493) (5,121)
Balance carried forward __!9f99_ 20,852