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2021-03-31-accounts

BUSHEY MUSEUM TRUST MUSEUM TRUST PAGE 12
STATEMENT OF FINANCIAL ACTIVITIES FOR THE FINANCIAL YEAR ENDED 31STMARCH 2021
Current Financial
Year, April 2020-
Nlarch 2021 Previous year
Unrestricted Designated Restricted
I INCOMING RESOURCES Funds Funds Funds Total
Voluntary
Income
Donations F194 Ei 94 F2,600
Legacies f262 E262
Grants f37880 f615 E5,000 F43,495 f34,300
Income Generated
Bushey Museum Services (Shop) EO f2,618
Lettings and Sundries f586 f586 E19,886
Investment
Income
Bank Interest f27
Charitable
Income
Exhibitions FO
-f57
F260
Education -F57 E2,707
Local History F0 FO FO
Other FO
E38867 F615 F5000 E44482 F62,397
RESOURCES EXPENDED
Costs ofGenerated Funds
Fundraising
Charitable
Activities -
Collection
Acquisitions FO F17
Conservation and Cataloguing E64 F691
Exhibitions F.691 E5,038 E5,729 E3,122
Other Charitable
Activities
Education EO f1,263
Local History EO FO
Miscellaneous
EO
Establishment
Maintenance E10,463 f10,463 F.188
Services E3,373 E3,373 E14,121
Administration
Human
Resources
F23,772 F23,772 E23,727
Office Services F4,260 F4,825 E5,438
Professional
Services
E1 520 F1 520 F730
Total Resources Expended F44, 143 f564 E5,038 F49,745 F49,296
Net Incoming Resources -F5,276 E51 -E38 -E5,263 E13,101
RECONCILIATION
Balance Brought Forward E31,108 E75,510 E4,788 F111,406 f98,305
Net Incoming Resources 4:5,276 E51 -E38 -E5,263 E13,101
Transfers
Between Funds
fo -EO
Balance Carried Forward E25,832 F75,561 E4,750 f106,143 F111,406

BtFwd Recpts Paymts Tr'fera Cd Fwd at
in
CASH ASSETS 1stApr 2020 in Period in Period Penod 31-Mar-21
Cash at Bank and In Hand
Petty Cash 22 0 -43 100 79
Bank Current Account 105,416 58,064 -62,885 -100 100,494
Outstanding Debtors
Outstanding Creditors -952 -1,350
Investment in Subsidiary 6,920 6,920
Total Cash Assets 111,406 106,143
Comprising:
General (Unrestricted) Fund
Reserves 31,108 52,449 -57,724 25,832
Designated
(Unrestricted)
Funds
Collection 5,010 615 -564 5,061
Refurbishment 70,000 70,000
Lighting
and Security
500 500
Restricted
Funds
Collection 638 5,000 -5,038 600
Exhibitions 4,030 4,030
Grants 120 120
Total Funds 111,406 106,143

31 Mar 2021 31Ma/2020
Notes
Fixed assets
Tangible
Fixed Assets
11.8
Investment
in Subsidiary
11.9 E6,920 E6,920
Total Fixed Assets E6,920 E6,920
Current Assets
Petty Cash E79 E22
Bank, Current
account
E100,494 E105,416
Sundry Debtors 11.7 E0
Creditors
(falling due within
one E100,573 E105,438
year) 11.6 -E1,350
Net Current Assets E99,223 8104,486
Net Assets E106,143 Et 11,406
Comprising:
General (Unrestricted
Fund)
Reserves
Designated
25,832 31,108
(Unrestricted)
Funds
Collection
Refurbishment
& 11 4.1 E5,061 E5,010
Development 11.4.2 E70,000 E70,000
Lighting 11.43 E500 E500
Total Unrestricted Funds 8101,393 8106,618
Restricted Funds
Collection 11.3.1 E600 E638
Exhibitions 11.3.2 54,030 E4,030
Grants E120 E'120
Total Restricted Funds E4,750 E4,788
Total Funds F106,143 6111,406

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
ACCOUNTING
POLICIES
11.1.1 BASISOF PREPARATION
The accounts have been prepared
in accordance
with the Statement ofRecommended
Practice,
Accounting
and Reporting
by Chaffties SORP (FRS102),applicable
accounting
standards,
the
Companies
Act 2006 and the historical cost convention.
The presentation
ofthe Balance Sheet and
Statement of Financial
Activities
includes a General
Fund and a Restricted
Fund. This is necessitated
by the conditions
ofvarious grants and donations.
Details ofthe grants received,
donation
and
legacies are included
in the Annual
Report
11.1.2 FIXEDASSETS
The Trustees'
accounting
policy is to write off all fixed assets
in the year in which they were acquired.
Details ofthis may be found
in Note 11.8.
11.1.3 CASH FLOW STATEMENT
The Trust has taken advantage
ofthe exemption
provided
by the Financial
Reporting
Standard
1 for
small charities and has not prepared a Cash Flow Statement
for the year. The requirement
for
cashflow statements
was dropped
for accounting
period commencing
on or after 1"January 2016 if
the income ofthe charity is less than 6500,000.00.
11.1.4 COLLECTION
Items shown
under the Collection
heading
are only those purchased
by the Trust out of income or
through
specific grants.
Further details ofthe Collection are given
in the Report ofthe Trustees which
introduces
these accounts.
In accordance
with previously
recommended
practice the items
in the Collection
have not been shown
as an asset ofthe Trust but were treated as part of routine expenditure.
The SORP (FRS 102)
requires the information
on Heritage and Inalienable
Assets, which would cover the collection, should
be given
in Notes to the Accounts whether or not they have been capitalised.
The Trustees have
considered
this carefully and have decided that it is not practical on the grounds of difficulty and cost
and so are taking advantage
ofthe exception to this reporting
requirement
provided
in the SORP (FRS
102). Furthermore,
the Trustees consider that publication
would prejudice the efficient working ofthe
Charity
by increasing
the risk oftheft and/or
vandalism.
11.1.5 ROUNDING ERRORS
All amounts
are recorded and calculated
digitally to the penny
but are shown
rounded
to the nearest
pound.
In some cases, this can result
in minor discrepancies
between
the apparent
sum of individual
amounts
and the total shown.
The individual
amounts
and their sums are nevertheless
correct,
11.2. GRANTS AND DONATIONS
The Museum
received grants from Hertsmere
Borough Council which this year totalled 636,800—
which
included
this year a hardship
grant. A display case was purchased
with the assistance
ofa
grant from The Decorative Arts Society. The Network Store was upgraded
with the assistance
ofa.
grant from Hertsmere
Borough Council.
As referred to above, a donation was received from the
Museum's
Subsidiary
Trading
Company.
Private donations
and donations
from Museum
visitors
amounted
toE194
All grants and donations
received
in the current
Financial Year were unrestricted
for the General
Fund
ofthe Museum.
The Friends ofthe Museum were again generous
in their purchases
of new acquisitions
and other
capital items although
the Museum's
temporary
brake on acquisitions
(due to lack ofstorage space)
meant that fewer requests were made. The Trustees would
like to take this opportunity
to thank
alf of
those who supported
the Museum
during the year with their time, talents, donations
and grants.

Professional
Other sundry
Fees (Independent
creditors
Examiner) -1,350
-0
-730
-222