| Page | |||
|---|---|---|---|
| Report ofthe | Trustees | I to 7 | |
| Report ofthe | Independent Auditors |
g to 10 | |
| Parent Statement of Financial Activities | |||
| Consolidated | Statement ofFinancial | Activities | 12 |
| Parent Statement of Financial Position | 13 | ||
| Consolidated | Statement ofFinancial | Position | 14 |
| Consolidated | Statement ofCash Flows | 15 | |
| Notes to the | Consolidated Statement |
ofCash Flows | 16 |
| Notes to the | Financial Statements |
17to 40 |
| Method ofAppointment | Method ofAppointment | Number | ||||
|---|---|---|---|---|---|---|
| Members ofthe Society elected by postal | ballot ofthe membership | |||||
| One member ofthe | Society from each Branch ofthe Society | nominated | by | |||
| the member's Branch Committee |
||||||
| One representative | appointed | by Waverley | Steam Navigation | Co Limited | ||
| One representative | appointed | by Paddle | Steamer Kingswear |
Castle Trust | ||
| Limited | ||||||
| One representative | appointed | by Loch Lomond Steamship Company |
||||
| Members co-opted |
by Council | until next AGM | ||||
| 17 |
| London | North of | North of | ||||||
|---|---|---|---|---|---|---|---|---|
| and | England | |||||||
| Bristol | Home | and | North | Wessex | ||||
| Channel | Counties | Wales | Scottish | and Dart | Total | |||
| Full | 95 | 195 | 89 | 398 | 99 | 876 | ||
| Senior | 151 | 228 | 54 | 258 | 114 | 805 | ||
| Associate | 66 | 112 | 31 | 166 | 50 | 425 | ||
| Young | ||||||||
| Persons | 12 | 21 | ||||||
| Life | 38 | 93 | 21 | 74 | 42 | 268 | ||
| Honorary | 13 | 27 | ||||||
| Total | 358 | 633 | 199 | 921 | 3]1 | 2,422 |
| 10 Months to | 10 Months to | 12Months to |
||||||
|---|---|---|---|---|---|---|---|---|
| 31.10.22 | 31.12.21 | |||||||
| Unrestricted | Restricted | Total | funds | Toto/ funds | ||||
| fund | fund | |||||||
| Notes | f, | |||||||
| INCOME | ||||||||
| Donations and legacies |
2 | 194,897 | 169,570 | 364,467 | 214,548 | |||
| Charitable activities |
||||||||
| Charitable activities |
17,157 | 17,157 | 22,144 | |||||
| Trading activities | 3 | 17,417 | 17,417 | 11,876 | ||||
| Investment income |
4 007 | 168 | 4 175 | 2,780 | ||||
| Total Income | 233,478 | 169,738 | 403,216 | 251,348 | ||||
| EXPENDITURE ON | ||||||||
| Trading activities | 9,326 | 9,326 | 14,032 | |||||
| Charitable activities |
||||||||
| Charitable activities |
78,377 | 162,002 | 240,379 | 119,600 | ||||
| Other costs | 6,080 | 6,080 | 5,252 | |||||
| Total Expenditure | 93,783 | 162,002 | 255,785 | 138,884 | ||||
| Net posses)/gains | on | investments | (2,190) | (2,190) | 2,581 | |||
| NET INCOME/(EXPENDITURE) | 137,505 | 7,736 | 145,241 | 115,045 | ||||
| RECONCILIATION | OFFUNDS | |||||||
| Total funds brought | forward | 676,505 | 17,707 | 694,212 | 579,167 | |||
| TOTAL FUNDS CARRIED FORWARD | 814 ~10 | 25443 | 839453 | 694212 |
| 10Months to | 12Months to | |||||
|---|---|---|---|---|---|---|
| 31.10.22 | 31.12.21 | |||||
| Unrestricted | Restricted | Total funds |
Toto/ fiotds | |||
| fund | fund | |||||
| Notes | I | |||||
| INCOME | ||||||
| Donations and legacies |
2 | 378,889 | 200,803 | 579,692 | 1,148,234 | |
| Charitable activities |
||||||
| Charitable activities |
4 | 2,109,211 | 2,109,211 | 970,169 | ||
| Trading activities |
3 | 784,159 | 784,159 | 428,555 | ||
| Investment income |
4,731 | 3,809 | 8,540 | 5,546 | ||
| Total Income | 3,276,990 | 204,612 | 3,481,602 | 2,552,504 | ||
| EXPENDITURE ON | ||||||
| Trading activities | 563,955 | 563,955 | 264,416 | |||
| Charitable activities |
||||||
| Charitable activities |
2,236,683 | 336,862 | 2,573,545 | 1,665,9/1 | ||
| Governance costs |
9,875 | 9,875 | 8,285 | |||
| Management and administration |
370,316 | 370,316 | 459,809 | |||
| Total Expenditure | 3,180,829 | 336 862 | 3,517,691 | 2,398,421 | ||
| Net (losses)/gains on |
investments | (2,190) | (2,190) | 2,581 | ||
| NET INCOMK/(EXPENDITURE) | 93,971 | (132,250) | (38,279) | 156,664 | ||
| RECONCILIATION | OFFUNDS | |||||
| Total funds brought | forward | 1,885,585 | 3,022,644 | 4,908,229 | 4,751,565 | |
| TOTAL FUNDS CARRIED FORWARD | 1979,556 | 2 890,394 | 4 8699511 | 4908229 |
| 31.10.22 | 31.12.21 | ||||
|---|---|---|---|---|---|
| Notes | |||||
| FIXEDASSETS | |||||
| Heritage assets | 12 | 132,372 | 128,256 | ||
| Progranune related investments |
14 | 118,385 | 118,385 | ||
| Other investments | 15 | 18,508 | 20,698 | ||
| 269,265 | 267,339 | ||||
| CURRENT ASSETS | |||||
| Debtors | 17 | 61,991 | 1,636 | ||
| Cash at bank | 732,388 | 609,620 | |||
| 794,379 | 611,256 | ||||
| CREDITORS | |||||
| Amounts fathng due |
within | one year | 18 | ~38 184) | 28,824 |
| NET CURRENT ASSETS | 756,195 | 582,432 | |||
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 1,025,460 | 849,771 | |||
| CREDITORS | |||||
| Amounts falling due |
aller more than | ||||
| one year | 19 | P,235) | (8,022) | ||
| Provision for grant liabilities Provision for doubtful debts |
20 | (61,571) ~ll7 2017 |
(30,336) ~ill, 201 |
||
| NET ASSETS | 839,453 | 694,212 | |||
| CAPITAL AND RESERVES | |||||
| Restricted funds | 22 | 25,443 | 17,707 | ||
| General funds | 22 | 96,965 | 110,688 | ||
| Restoration and preservation |
fund | 22 | 529,480 | 381,939 | |
| Archive development | fund | 22 | 60,029 | 57,732 | |
| Revaluation reserve |
22 | 17,985 | 20,175 | ||
| Museum collection reserve |
22 | 109551 | 105,971 | ||
| 839,453 | 694,212 |
| 31.10.22 | 31.12.21 | |||||
|---|---|---|---|---|---|---|
| Notes | ||||||
| FIXEDASSETS | ||||||
| Heritage assets Tangible assets Programme related Other investments |
mvestments | 12 13 14 15 |
132,372 3,384,985 1,078 18,508 |
128,256 3,232,777 1,078 20,698 |
||
| 3,536,943 | 3,382,809 | |||||
| CURRENT ASSETS | ||||||
| Stocks | 16 | 40,775 | 21,785 | |||
| Debtors | 17 | 152,487 | 29,904 | |||
| Cash at bank | 2,007,803 | 1,782,251 | ||||
| 2,201,065 | 1,833,940 | |||||
| CREDITORS | ||||||
| Amounts I'ailing due within |
one year | |||||
| 18 | ~799 52) | 270,162 | ||||
| NET CURRENT ASSETS | 1,401 813 | 1,563,778 | ||||
| TOTAL ASSETS | LESS CURRENT | |||||
| LIABILITIES | 4,938,756 | 4,946,587 | ||||
| CREDITORS | ||||||
| Amounts falling due atter more than |
||||||
| one year Provision for tpnnt |
liabilities | 19 20 |
(7235) ~61 52 12 |
(8,022) ~30.336 |
||
| NET ASSETS | 4 869 9511 | 4,908229 | ||||
| CAPITAL AND RESERVES | ||||||
| Restricted funds | 22 | 2,890,394 | 3,022,644 | |||
| General funds | 22 | 830,846 | 888,103 | |||
| Restoration and preservation |
fund | 22 | 529,480 | 381,939 | ||
| Archive development Revaluation reserve |
fund | 22 22 |
60,029 17,985 |
57,732 20,175 |
||
| Museum collection |
reserve | 22 | 109,551 | 105,971 | ||
| Other reserves | 22 | 431 665 | 431,665 | |||
| 4,869 950 | 4,908,229 |
| Consolidated | Consolidated | Statement ofCash Flows | ||||
|---|---|---|---|---|---|---|
| for the | Period Ended 31October 2022 | |||||
| 31,10.22 | 31.12.21 | |||||
| Not.es | ||||||
| Cash flows from operating activities: Cash generated from operations |
576,751 | 428,586 | ||||
| Net cash provided by (used in) operating activities |
576,751 | 428,586 | ||||
| Cash flows from investing | activities: | |||||
| Purchase offixed assets | (359,739) | |||||
| Interest received | 8,540 | 5,546 | ||||
| Net cash provided by (used in) investing activities |
~351,1993 | 5,546 | ||||
| Change in cash and cash equivalents reporting period |
in the | 225,552 | 434,132 | |||
| Cash and cash equivalents the reporting period |
at the beginning | of | 1 782,251 | 1,348,119 | ||
| Cash and cash equivalents reportin period |
at the end ofthe | 2,007,803 | 1,782,251 |
| for | the Period Ended 31 October 20 | the Period Ended 31 October 20 | the Period Ended 31 October 20 | 22 | |||||
|---|---|---|---|---|---|---|---|---|---|
| RECONCILIATION | OF | NKT | INCOME/(EXPENDITURE) | TO | NET | CASH FLOW |
FROM | ||
| OPERATING ACTIVITIES | |||||||||
| 31.10.22 | 31.12.21 | ||||||||
| f | |||||||||
| Net income/(expenditure) | for | the | reporting | period (as per the statement | |||||
| offinancial activities) |
(38,279) | 156,664 | |||||||
| Adjustments for: |
|||||||||
| Depreciation charges |
203,415 | 241,485 | |||||||
| Loss/(gain) on investments Interest received |
2,190 (8,540) |
(2,581) (5,546) |
|||||||
| Increase in stocks | (18,990) | (5,581) | |||||||
| Increase in debtors | (122,583) | (5,529) | |||||||
| Increase in creditors |
559,538 | 49,674 | |||||||
| Net cash provided by (used in) operating |
activities | ~576 751 | 428,586 |
| NALYSIS OF CHANGES IN NET FU | NDS | ||
|---|---|---|---|
| At 1.1.22 | Cash floiv | At 31.10.22 | |
| f | |||
| Net cash | |||
| Cash at bank | 1,782 251 | 225,552 | 2,007 803 |
| DONATION Group |
S AND LEGACIES |
||||
|---|---|---|---|---|---|
| 31.10.22 | 31.12.21 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Membership | Subscriptions | 32,719 | 32,719 | 38,726 | |
| Donations | 130,628 | 112,316 | 242,944 | 556,022 | |
| Legacies Grants |
215,542 | 88,487 | 304,029 | 89,486 464,000 |
|
| 378,889 | 200,803 | 579,692 | 1,148,234 | ||
| Society | 31.10.22 | 31.12.21 | |||
| Unrestricted | Restricted | Total | Total | ||
| Membership Donations |
subscriptions | 32,719 26,578 |
81,083 | 32,719 107,661 |
38,726 86,336 |
| Legacies | 135,600 | 88,487 | 224,087 | 89,486 | |
| 194,897 | 169,570 | 364,467 | 214,548 |
| 3. | TRADING ACTIVITIES | TRADING ACTIVITIES | ||
|---|---|---|---|---|
| Group | 31.10.22 | 31.12.21 | ||
| f | ||||
| Lotte9y sales | 16,935 | 9,612 | ||
| Other trading | activities | 482 | 2,264 | |
| Shop sales Bar and catering revenue |
184,354 582,388 |
131,282 285,397 |
||
| 784,159 | 428,555 | |||
| Society | 31.10.22 | 31.12.21 | ||
| Lottery sales | 16,935 | 9,612 | ||
| Other trading | activities | 482 | 2,264 | |
| 17,417 | 11,876 | |||
| 4. | INCOME FROM CHAMTABLE ACTIVITIES | |||
| Group | 31.10.22 | 31.12.21 | ||
| Sailing revenue | 2,069,988 | 891,200 | ||
| Charter Fee | 21,971 | 21,688 | ||
| Other Income | 17,252 | 22,144 | ||
| Job Retention | Scheme | 35,137 | ||
| 2,199211 | 979169 | |||
| Society | ||||
| 31.10.22 | 31.12.21 f |
|||
| Other income | 17,157 | 22,144 | ||
| 5. | TRADING ACTIVITIES | |||
| Group | 31.10.22 | 31.12.21 | ||
| Purchases | 274,916 | 128,290 | ||
| Staffcosts | 199,401 | 86,601 | ||
| Other costs | 89,638 | 49,525 | ||
| 563,955 | 264,416 | |||
| Society | ||||
| 31.10.22 | 31.12.21 | |||
| Other costs | 9226 | 14,032 |
| Group —period ended | 31 October 2022 | |||||
|---|---|---|---|---|---|---|
| Direct costs | Suppo7t costs | Totals | ||||
| (See note 7) | ||||||
| Staffcosts | 534,989 | 534,989 | ||||
| Ship repair and operating costs Depreciation Grant for P.S.Maid ofthe Loch |
1,784,789 203,415 15,000 |
1,784,789 203,415 15,000 |
||||
| Paddle wheels journals Archive collection |
and newsletters | 12,230 12,009 |
12,230 12,009 |
|||
| Public meetings Other costs |
1,718 9,395 |
1,718 9,395 |
||||
| Governance costs |
9,875 | 9,875 | ||||
| Management and administration |
370,316 | 370,316 | ||||
| 2,573,545 | 38~,191 | 2,953,736 | ||||
| Group —year ended 31 | December 2021 | Direct costs | Support costs | Total | ||
| (See note 7) | ||||||
| Statf costs | 374,154 | 374,154 | ||||
| Ship repair and operating costs Depreciation Paddle wheels journals and newsletters Archive collection |
1,013,315 241,485 14,301 12,156 |
1,013,315 241,485 14,301 12,156 |
||||
| Public meetings Other costs |
1,068 9,432 |
1,068 9,432 |
||||
| Governance costs |
8,285 | 8,285 | ||||
| Management and administration |
459 809 | 459,809 | ||||
| 1 665,91 1 | 468,094 | 2 | 334,005 |
| Society | —period ended | 31 | October 2022 | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | |||||
| f. | ||||||
| Grants Grants Grants |
for P.S.Waverley for P.S.Kingswear for P.S.Maid ofthe |
Castle Loch |
35,214 2,206 15,000 |
137,172 24,830 |
172,386 27,036 15,000 |
|
| Paddle | Wheels Journals | and Newsletters | 12,230 | 12,230 | ||
| Archive | Collection | 12,009 | 12,009 | |||
| Public | Meetings | 1,718 | 1,718 | |||
| 78,377 | 162,002 | 240,379 |
| Unrestricted | Restricted | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| I unds | Funds | ||||||||
| Grants for P.S.Waverley | 29,969 | 55,988 | 85,957 | ||||||
| Grants for P.S.Kingswear | Castle | 1,173 | 4,945 | 6,118 | |||||
| Paddle Wheels Journals | and Newsletters | 14,301 | 14,301 | ||||||
| Archive Collection | 12,156 | 12,156 | |||||||
| Public Meetings | 1,068 | 1,068 | |||||||
| 33,667 | 60933 | 119600 | |||||||
| 7. | SUPPORT | COSTS | |||||||
| Group | 31.10.22 | 3l.l2.2l | |||||||
| Management | |||||||||
| Governance | and | Total | Total | ||||||
| costs | administration | activities | activities | ||||||
| f | f, | ||||||||
| Auditors' remuneration |
6,125 | 6,125 | 4,900 | ||||||
| Auditors' remuneration |
—non audit work | 3,750 | 3,750 | 3,385 | |||||
| Other professional | fees | 10,691 | 10,691 | 7,2l0 | |||||
| Staff costs | 257,201 | 257,201 | 322,566 | ||||||
| Office costs | 25,566 | 25,566 | 34,269 | ||||||
| Postage and | stationery | 31,398 | 31,398 | l6,580 | |||||
| Fundraising | costs | 9,707 | 9,707 | 40,754 | |||||
| Other costs | 35 753 | 35,753 | 38,430 | ||||||
| 9,875 | 370316 | ~380 191 | 468,094 | ||||||
| Society | 31.10.22 | 3I.12.2l | |||||||
| Management | |||||||||
| Governance | and | Total | Total | ||||||
| costs | administration | activities | activities f |
||||||
| Auditors' remuneration |
3,000 | 3,000 | |||||||
| Other costs | 3,080 | 3 080 | 5,252 | ||||||
| 3,000 | 3,080 | 6,080 | 5,252 |
| NKT INCOME/(EXPE Group |
NDITURE) | ||
|---|---|---|---|
| Net income/(expenditure) | is stated after charging/(crediting): | 31.10.22 | 31.12.21 |
| Auditors' remuneration |
6,125 | 4,900 | |
| Auditors' remuneration |
for non audit work | 3,750 | 3,385 |
| Depreciation - owned assets |
203,415 | 241,485 | |
| Society | |||
| Net income/(expenditure) | is stated after charging'(crediting): | 31.10.22 | 31.12.21 |
| I, | |||
| Auditors' remuneration |
3,000 |
| STAFF COSTS Group |
||||
|---|---|---|---|---|
| 31.10.22 | 31.12.21 | |||
| Wages and salaries Social security costs |
891,681 36,408 |
689,240 37,902 |
||
| Other pension costs Crew Hire Costs |
18,613 44,889 |
12,680 34,967 |
||
| ~991 591 | 774,789 | |||
| The average monthly | number ofemployees | during the year was as follows: | ||
| 31.10.22 | 31.12.21 | |||
| Sailing Office staff and management |
22 8 |
15 8 |
||
| 30 | 23 |
| COMPARATIVES GROUP |
F | OR THK STAT | EMENT | OF FINANCIA | L ACTIVITIE | S |
|---|---|---|---|---|---|---|
| 31.12.21 | ||||||
| Unrestricted | Restricted | Total funds |
||||
| fund | fund | |||||
| Notes | ||||||
| INCOME | ||||||
| Donations and legacies |
2 | 600,826 | 547,408 | 1,148,234 | ||
| Charitable activities |
||||||
| Charitable activities |
970,169 | 970,169 | ||||
| Trading activities | 3 | 428,555 | 428,555 | |||
| Investtnent income |
2,742 | 2,804 | 5,546 | |||
| Total Income | 2,002,292 | 550,212 | 2,552,504 | |||
| EXPENDITURE ON | ||||||
| Trading activities | 264,416 | 264,416 | ||||
| Charitable activities |
||||||
| Charitable activities |
895,004 | 770,907 | 1,665,911 | |||
| Governance costs |
8,285 | 8,285 | ||||
| Management and ad |
m | inistration | 459,809 | 459 809 | ||
| Total Expenditure | 1,627,514 | 770,907 | 2,398,421 | |||
| Net (losses)/gains on investments |
2,581 | 2,581 | ||||
| NET INCOME/(EXPENDITURE) | 377,359 | (220,695) | 156,664 | |||
| RECONCILIATION | OFFUNDS | |||||
| Total funds brought | fortvard | 1,508,226 | 3,243,339 | 4,751,565 | ||
| TOTAL FUNDS CARRIED | ||||||
| FORWARD | I 885,5II5 | I 022 644 | 4,908,229 |
| COMPARATIVKS SOCIETY |
F | OR THK STA | TEMEN | T OF FINANCI | AL ACTIVIT | IES | IES |
|---|---|---|---|---|---|---|---|
| 31.12.21 | |||||||
| Unrestricted | Restricted | Total | funds | ||||
| fund | fund | ||||||
| Notes | |||||||
| INCOME | |||||||
| Donations and legacies |
2 | 144,318 | 70,230 | 214,548 | |||
| Charitable activities |
|||||||
| Charitable activities |
22,144 | 22,144 | |||||
| Trading activities | 11,876 | 11,876 | |||||
| Investment income |
2 648 | 132 | 2,780 | ||||
| Total Income | 180,986 | 70,362 | 251,348 | ||||
| EXPENDITURE | ON | ||||||
| Raising funds | 14,032 | 14,032 | |||||
| Charitable activities |
|||||||
| Charitable activities |
58,667 | 60,933 | 119,600 | ||||
| Other costs | 5,252 | 5,252 | |||||
| Total Expenditure | 77,961 | 69933 | 138,884 | ||||
| Net (losses)/gains | on investments | 2,581 | 2,581 | ||||
| NET INCOME/(EXPENDITURE) | 105,616 | 9,429 | 115,045 | ||||
| RECONCILIATION | OFFUNDS | ||||||
| Total funds brought forward | 570,889 | 8,278 | 579,]67 | ||||
| TOTAL FUNDS | CARRIED | ||||||
| FORWARD | 676,505 | 17,707 | 694,212 |
| 20 | 22. Movements in 2022 |
are summarised as f |
ollows:— | |
|---|---|---|---|---|
| Donated at | Purchased | Total | ||
| Valuation | At Cost | |||
| At | 1 January 2022 | 111,153 | 17,103 | 128,256 |
| Additions | 3,580 | 536 | 4,116 | |
| Disposals | ||||
| At | 31 October 2022 | 114,733 | 17,639 | 132,372 |
| 2022 | 2022 | 2021 | 2020 | 2019 | 2018 | |
|---|---|---|---|---|---|---|
| f, | ||||||
| Acquisitions | ||||||
| Purchases | 536 | 501 | 50 | 1,996 | ||
| Donations | 3,580 | 1,500 | 950 | 4,995 | 1,910 | |
| 4 | 116 | 2 001 | 950 | 5,045 | 3,906 | |
| Charge for impairment Donated items |
(5,177) | (4,926) | ||||
| Purchased items |
(792) | (790) | ||||
| ~5,969 | ~5,716 |
| Equipment | P.S. | P.S. | P,S. | Totals | ||
|---|---|---|---|---|---|---|
| for Vessels | Waverley | Kingswear | Kingswear | |||
| Castle | Castle Refit | |||||
| 8 | ||||||
| COST | ||||||
| At | 1 January 2022 | 33,426 | 8,787,868 | 435,000 | 53,081 | 9,309,375 |
| Additions | ~36 732 | 318,891 | 355,623 | |||
| At | 31 October 2022 | 70,158 | 8 787 868 | 435,000 | 371,972 | 9,664,998 |
| DEPRECIATION | ||||||
| At | 1 January 2022 | 1,381 | 6,075,217 | 6,076,598 | ||
| Charge for year | 4,165 | 199,250 | 203 415 | |||
| At | 31October 2022 | 5,546 | 6,274,467 | 6,280,013 | ||
| NET BOOK VALUE | ||||||
| At | 31October 2022 | 64,612 | 2,513,401 | 435,000 | 371,972 | 3,384,985 |
| At | 31 December 2021 | 32 045 | 2,712651 | 435 00~ | 53 081 | 3,232 777 |
| PROGRAMME RELATED INVES Group |
TMENTS | ||
|---|---|---|---|
| 31.10.22 | 31.12.21 | ||
| Shares in Dart Valley Railway Limited | 1,078 | 1,078 | |
| Society | |||
| 31.10.22 | 31.12,21 | ||
| Shares in Paddle Steamer Kingswear | Castle Trust Limited | 55 | 55 |
| Shares in Waverley Steam Navigation |
Co. Limited | 51 | 51 |
| Loans to Waverley Steam Navigation Co. Limted Shares in Dart Valley Railway Limited |
117,201 ~1078 |
117,201 1,078 |
|
| 118,385 | 118,385 |
| STOCKS Group |
|||
|---|---|---|---|
| 31.10.22 | 31.12.21 | ||
| Souvenir shop | stock | 31,753 | 17,610 |
| Bar and catering stock | 9,022 | 4,175 | |
| ~40 775 | 21,785 | ||
| DEBTORS: | AMOUNTS FALLING DUK WITHIN ONK YEAR | ||
| Group | 31.10.22 | 31.12.21 | |
| Trade debtors | 911 | ||
| Prepaymcnts | and accrued income | 48,085 | 26,934 |
| Bequests | 43,277 | ||
| Gift aid | 29,694 | ||
| Other debtors | 30,520 | 2,970 | |
| ~152 487 | 29,904 |
| 17. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONK YEAR - continued | DEBTORS: AMOUNTS FALLING DUE WITHIN ONK YEAR - continued | DEBTORS: AMOUNTS FALLING DUE WITHIN ONK YEAR - continued | DEBTORS: AMOUNTS FALLING DUE WITHIN ONK YEAR - continued | ||
|---|---|---|---|---|---|---|
| Society | 31.10.22 | 31.12.21 | ||||
| Prepayments and accrued income |
2,069 | 1,636 | ||||
| Bequests | 43,277 | |||||
| Gift aid | 16,645 | |||||
| 61,991 | 1,636 | |||||
| 18. | CREDITORS: | AMOUNTS FALLING DUE WITHIN ONK YEAR | ||||
| Group | 31.10.22 | 31.12,21 f |
||||
| Trade creditors | 193,640 | 59,538 | ||||
| Social security and |
other taxes | 80,176 | 13,948 | |||
| Other creditors | 494,935 | 173,654 | ||||
| Annual subscriptions |
in advance | 29,550 | 22,044 | |||
| Life membership | equalisation | account | 951 | 978 | ||
| 799,252 | 270,162 | |||||
| Society | 31.10.22 | 31.12.21 | ||||
| Trade creditors | 7,683 | 5,802 | ||||
| Annual subscriptions |
in advance | 29,550 | 22,044 | |||
| Life mensbership | equalisation | account | 951 | 978 | ||
| 38,184 | 28,824 | |||||
| 19. | CREDITORS: | AMOUNTS FALLING DUE AFTER MORE THAN ONK YEAR | ||||
| Group and Society | 31.10.22 | 31.12.21 | ||||
| Life membership | equalisation | account | 7,235 | 8,022 | ||
| 20. | PROVISIONS | FOR GRANT LIABILITIES | ||||
| Group and Society | 31.10.22 f, |
31.12.21 f |
||||
| Canying amount |
at | 1 January | (30336) | (12,641) | ||
| Grant paid | 30,336 | 12,641 | ||||
| Grant commitments | made | (61,571) | (30,336) | |||
| ~61,571 | ~30,336 |
| 21. | ANALYSIS OF NET Group |
ASSE | T | SB | ETWEEN | FUNDS | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| 31.10.22 | 31.12.21 | |||||||||
| Unrestricted | Restricted | Total funds |
Total fimds | |||||||
| fund | fund | |||||||||
| Fixed assets | 671,992 | 2,864,951 | 3,536,943 | 3,382,809 | ||||||
| Current assets | 2,175,622 | 25,443 | 2,201,065 | I,833,940 | ||||||
| Current liabilities Long tenn liabilities |
(799,252) ~68,806) |
(799,252) ~68,806) |
(270,162) ~38„358 |
|||||||
| 1979556 | 2890394 | 4869950 | 4908229 | |||||||
| Society | 31.10.22 | 31.12.21 | ||||||||
| Unrestricted | Restricted | Total funds |
Total funds | |||||||
| fund | fund | |||||||||
| Fixed assets | 269,265 | 269,265 | 267,339 | |||||||
| Current assets | 768,936 | 25,443 | 794,379 | 611,256 | ||||||
| Current liabilities Long tenn liabilities |
(38,184) ~I86,lltl7) |
(38,184) ~386,0~7) |
(28,824) ~155.559 |
|||||||
| 814,010 | 25,443 | 839,453 | 694,212 | |||||||
| 22. | MOVEMENT IN FUNDS | |||||||||
| Group | ||||||||||
| Net movement | ||||||||||
| At 1.1.22 | in funds | At 31.10.22 | ||||||||
| Unrestricted funds |
||||||||||
| General Fund | 888,103 | (57,257) | 830,846 | |||||||
| Restoration and Preservation |
Fund | General | 381,939 | 147,342 | 529,281 | |||||
| P.S.Waverley | 199 | 199 | ||||||||
| P.S.Kingswear Castle |
Revaluation | Reserve | 431,665 | 431,665 | ||||||
| Revaluation Rese)ves |
20,175 | (2,190) | 17,985 | |||||||
| Archive Development | Fund | 57,732 | 2,297 | 60,029 | ||||||
| Archive Collection Rese)ve | I~5 971 | 3,580 | 109,551 | |||||||
| 1,885,585 | 93 971 | 1,979 556 | ||||||||
| Restricted funds | ||||||||||
| P.S.Waverley Rebuild |
Fund | 1,244, 104 | (135,382) | 1,108,722 | ||||||
| P.S.WaverleyBoiler | Refit Capital | Fund | 1,439,302 | (64,308) | 1,374,994 | |||||
| P.S.Kingswear Castle |
Rebuild | Fund | 321,531 | 59,704 | 381,235 | |||||
| Restoration and Preservation |
Fund | General | 9,175 | 7,694 | 16,869 | |||||
| P.S.Kingswear Castle |
7,965 | 7,965 | ||||||||
| Archive Development | Fund | 567 | 42 | 609 | ||||||
| 3,022,644 | 132250 | 2,890,394 | ||||||||
| TOTAL FUNDS | 4 9~8,229 | 38,279 | 4,869,950 |
| Net movement in fund |
s, included | in the above are | as follows: | |||
|---|---|---|---|---|---|---|
| Incoming | Resources | Transfer | Gains and | Movement in |
||
| Resources | Expended | between | Losses | funds | ||
| funds | ||||||
| Unrestricted funds |
||||||
| Geninel fund |
3,118,782 | (3,174,939) | (1,100) | (57,257) | ||
| Restoration and |
||||||
| Preservation Fund General |
147,342 | 147,342 | ||||
| P.S.Waverley | 202 | (503) | 500 | 199 | ||
| P.S.Kingswear Castle |
(500) | 500 | ||||
| Revaluation Reserves |
(2,190) | (2,190) | ||||
| Archive Development | Fund | 7,084 | (4,887) | 100 | 2,297 | |
| Archive Collection Reserve | 3,580 | 3,580 | ||||
| 3 276 990 | ~3,180,8291 | ~2190 | 93,971 | |||
| Restricted funds |
||||||
| P.S.Waverley Rebuild |
Fund | (135,382) | (135,382) | |||
| P.S.Waverley Boiler | Refit | |||||
| Capital Fund | (64,308) | (64,308) | ||||
| P.S.Kingswear Castle |
||||||
| Rebuild Fund |
59,704 | 59,704 | ||||
| Restoration and |
||||||
| Preseivation Fund General |
7,694 | 7,694 | ||||
| P.S.Waverley | 137,172 | (137,172) | ||||
| Archive Development | Fund | 42 | 42 | |||
| 2114612 | ~336 8623 | 132250 | ||||
| TOTAL FUNDS | 3 481,602 | ~3,517,691 | ~2, 190 | ~38,279 |
| MOVEMENT lN FU Group |
NDS - | conti | nued | |||
|---|---|---|---|---|---|---|
| Net | ||||||
| At 1.1.21 | movement in |
At 31.12.21 | ||||
| funds | ||||||
| Unrestricted funds |
||||||
| General Fund | 604,296 | 283,807 | 888,103 | |||
| Restoration and Preservation |
Fund | General | 298,296 | 83,643 | 381,939 | |
| P.S.Kingswear Castle |
Revaluation | Reserve | 431,665 | 431,665 | ||
| Revaluation Reserves |
17,594 | 2,581 | 20,175 | |||
| Archive Development | Fund | 51,904 | 5,828 | 57,732 | ||
| Archive Collection Reserve | 104,471 | 1,500 | 105,971 | |||
| 1,508,226 | 377,359 | 1,885,585 | ||||
| Restricted funds |
||||||
| P.S.Waverley Rebuild |
Fund | 1,406,652 | (162,548) | 1,244, 104 | ||
| P.S.Waverley Boiler | Refit Capital | Fund | 1,517,673 | (78,371) | 1,439,302 | |
| Future Fabric Fund | 10,000 | (10,000) | ||||
| P.S.Kingswear Castle |
Rebuild Fund | 300,736 | 20,795 | 321,531 | ||
| Restoration and Preservation |
Fund | General | 9,175 | 9,175 | ||
| P.S.Kingswear Castle |
7,913 | 52 | 7,965 | |||
| Archive Development | Fund | 365 | 202 | 567 | ||
| 3,243,339 | 220,695 | 3,022,644 | ||||
| TOTAL FUNDS | 4 767 666 | 156,664 | 4,908,229 |
| Net movement in fund |
s, included | in the above are | as follows: | |||
|---|---|---|---|---|---|---|
| Incoming | Resources | Transfer | Gains and | Movement in |
||
| Resources | Expended | between | Losses | funds | ||
| funds | ||||||
| Unrestricted funds |
||||||
| General fund |
1,897,552 | (1,609,745) | (4,000) | 283,807 | ||
| Restoration and |
||||||
| Preservation Fund General |
83,643 | 83,643 | ||||
| P.S.Waverley Revaluation Reserves |
10,370 | (14,370) | 4,000 | 2,581 | 2,581 | |
| Archive Development Fund Archive Collection Reserve |
9,227 1,500 |
(3,399) | 5,828 1,500 |
|||
| 2,002,292 | ~t 627,5)4) | 2,581 | 377 359 | |||
| Restricted funds |
||||||
| P.S.Waverley Rebuild |
Fund | (162,548) | (162,548) | |||
| P.W. Waverley Boiler Capital Fund Future Fabric Fund |
Refit | (78,371) (10,000) |
(78,371) (10,000) |
|||
| COVID Appeal | 464,000 | (464,000) | ||||
| P.S.Kingswear Castle |
||||||
| Rebuild Fund | 20,795 | 20,795 | ||||
| Restoration and |
||||||
| Preservation Fund General |
9,175 | 9,175 | ||||
| P.S.Waverley P.S.Kingswear Castle Archive Development |
Fund | 55,988 52 202 |
(55,988) | 52 202 |
||
| 550 212 | ~770,907) | ~22tl 695) | ||||
| TOTAL FUNDS | 2 552,504 | ~2,39R,421) | 2,581 | 156,664 |
| Net movemmit | |||||||
|---|---|---|---|---|---|---|---|
| At 1.1.21 | in funds | At 31.10.22 | |||||
| Unrestricted funds |
|||||||
| General Fund | 604,296 | 226,550 | 830,846 | ||||
| Restoration and Preservation |
Fund | General | 298,296 | 230,985 | 529,281 | ||
| P.S.Waverley | 199 | 199 | |||||
| P.S.Kingswear Castle |
Revaluation | Reseive | 431,665 | 431,665 | |||
| Revaluation Reserves |
17,594 | 391 | 17,985 | ||||
| Archive Development | Fund | 51,904 | 8,125 | 60,029 | |||
| Archive Collection Reserve | 104,471 | 5,080 | 109,551 | ||||
| 1,508,226 | 471,33~ | 1979,556 | |||||
| Restricted funds |
|||||||
| P.S.Waverley Rebuild |
Fund | 1,406,652 | (297,930) | 1,108,722 | |||
| P.S.Waverley Boiler Refit Capital | Fund | 1,517,673 | (142,679) | 1,374,994 | |||
| Future Fabric Fund | 10,000 | (10,000) | |||||
| P.S.Kingswear Castle |
Rebuild | Fund | 300,736 | 80,499 | 381,235 | ||
| Restoration and Preseivation |
Fund | General | 16,869 | 16,869 | |||
| P.S.Kingswear Castle |
7,913 | 52 | 7,965 | ||||
| Archive Development | Fund | 365 | 244 | 609 | |||
| 3,243 339 | 352 945 | 2,890,394 | |||||
| TOTAL FUNDS | 4,751,565 | 118385 | 4,869,959 |
| Net movement in funds, |
included | in the above are | as follows: | |||
|---|---|---|---|---|---|---|
| Incoming | Resources | Transfer | Gains and | Movement in |
||
| Resources | Expended | between | Losses | funds | ||
| funds | ||||||
| Unrestricted fuuds |
||||||
| General fund |
5,016,334 | (4,784,684) | (5,100) | 226,550 | ||
| Restoration and |
||||||
| Preservation Fund General |
230,985 | 230,985 | ||||
| P.S.Waverley | 10,572 | (14,873) | 4,500 | 199 | ||
| P.S.Kingswear Castle Revaluation Reseives |
(500) | 500 | 391 | 391 | ||
| Archive Development | ||||||
| Fund | 16,311 | (8,286) | 100 | 8,125 | ||
| Archive Collection Reserve | 5,080 | 5,080 | ||||
| 5 279 282 | ~4, 8tl8,343) | 391 | 471330 | |||
| Restricted funds |
||||||
| P.S.Waverley Rebuild |
Fund | (297,930) | (297,930) | |||
| P.S.Waverley Boiler Refit | ||||||
| Capital I'und | (142,679) | (142,679) | ||||
| Future Fabric Fund | (10,000) | (10,000) | ||||
| COVID Appeal | 464,000 | (464,000) | ||||
| P.S.Kingswear Castle |
||||||
| Rebuild Fund |
80,499 | 80,499 | ||||
| Restoration and |
||||||
| Preservation Fund General |
16,869 | 16,869 | ||||
| P.S.Waverley | 193,160 | (193,160) | ||||
| P.S.Kingswear Castle |
52 | 52 | ||||
| Archive Development | ||||||
| Fund | 244 | 244 | ||||
| 754,824 | )),107,769) | ~352,945) | ||||
| TOTAL FUNDS | 6,034, 1tl6 | ~5,916112) | 391 | 118,385 |
| MOVEMENT IN FU Society |
NDS | -continued | |||
|---|---|---|---|---|---|
| Net nlovelrlent | |||||
| At 1.1.22 | in funds | At 31.10.22 | |||
| f | |||||
| Unrestricted funds |
|||||
| General Fund |
110,688 | (13,723) | 96,965 | ||
| Restoration and Preservation |
Fund General | 381,939 | 147,342 | 529,281 | |
| P.S.Waverley Revaluation Reselves |
20,175 | 199 (2,190) |
199 17,985 |
||
| Archive Development | Fund | 57,732 | 2,297 | 60,029 | |
| Archive Collection Reserve | 105,971 | 3,580 | 109,551 | ||
| 676,505 | 137,505 | 814,010 | |||
| Restricted funds |
|||||
| Restoration and Preselvation |
Fund General | 9,175 | 7,694 | 16,869 | |
| P.S.Kingswear Castle Archive Development |
Fund | 7,965 567 |
42 | 7,965 609 |
|
| 17707 | 7,736 | 25,443 | |||
| TOTALFUNDS | 694,212 | 145,241 | 839,453 |
| Net movement | in funds | , included |
in the above are as | follows: | |||
|---|---|---|---|---|---|---|---|
| bloom ulg | Resources | Transfer | Gains and | Movement in |
|||
| Resources | Expended | between | Losses | funds | |||
| funds | |||||||
| Unrestricted funds |
|||||||
| General fund | 75,270 | (87,893) | (1,100) | (13,723) | |||
| Restoration and |
Preset | ation | |||||
| Fund General | 147,342 | 147,342 | |||||
| P.S.Waverley | 202 | (503) | 500 | 199 | |||
| P.S.Kingswear | Castle | (500) | 500 | ||||
| Revaluation Reselwes |
(2,190) | (2,190) | |||||
| Archive Development | Fund | 7,084 | (4,887) | 100 | 2,297 | ||
| Archive Collection Reserve | 3 38~ | 3,580 | |||||
| 233,478 | ~93783) | ~2)90) | 137,505 | ||||
| Restricted funds |
|||||||
| Restoration and |
Preservation | ||||||
| Fund General | 7,694 | 7,694 | |||||
| P.S.Waverley | 137,172 | (137,172) | |||||
| P.S.Kingswear | Castle | 24,830 | (24,830) | ||||
| Archive Development | Fund | 42 | 42 | ||||
| 169,738 | ~)62,002) | 7736 | |||||
| TOTAL FUNDS | ~2,)90) | 143,241 |
| MOVKMKNT IN FU Society |
NDS | - conti | nued | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Net movement | |||||||||
| At | 1.1.21 | in funds | At | 31.12.21 | |||||
| 8 | |||||||||
| Unrestricted funds |
|||||||||
| General Fund | 98,624 | 12,064 | 110,688 | ||||||
| Restoration and Preservation |
Fund | General | 298,296 | 83,643 | 381,939 | ||||
| Revaluation Reserves |
17,594 | 2,581 | 20,175 | ||||||
| Archive Development | Fund | 51,904 | 5,828 | 57,732 | |||||
| Archive Collection Reserve | 104 471 | 1,500 | 105,971 | ||||||
| 570,889 | 105,616 | 676 505 | |||||||
| Restricted funds |
|||||||||
| Restoration and Preservation |
Fund | General | 9,175 | 9,175 | |||||
| P.S.Kingswear Castle |
7,913 | 52 | 7,965 | ||||||
| Archive Development | Fund | 365 | 202 | 567 | |||||
| 8,278 | 9,429 | 17,707 | |||||||
| TOTAL FUNDS | 579,167 | 115,045 | 694,212 | ||||||
| Net movement in funds, included |
in the above are as follows: | ||||||||
| Incoming | Resources | Transfer | Gains and | Movement in |
|||||
| Resources | Expended | between | Losses | funds | |||||
| funds | |||||||||
| Unrestricted funds |
|||||||||
| General fund |
76,246 | (60,182) | (4,000) | 12,064 | |||||
| Restoration and |
|||||||||
| Preservation Fund General |
83,643 | 83,643 | |||||||
| P.S.Waverley | 10,370 | (14,370) | 4,000 | ||||||
| Revaluation Reserves |
2,581 | 2,581 | |||||||
| Archive Development | |||||||||
| Fund | 9,227 | (3,399) | 5,828 | ||||||
| Archive Collection Reserve | 1,500 | 1,500 | |||||||
| 1811 | 986 | ~77951) | 2,581 | 105,616 | |||||
| Restricted funds |
|||||||||
| Restoration and |
|||||||||
| Prese)vation Fund General |
9,175 | 9,175 | |||||||
| P.S.Waverley | 55,988 | (55,988) | |||||||
| P.S.Kingswear Castle |
4,997 | (4,945) | 52 | ||||||
| Archive Development | Fund | 202 | 202 | ||||||
| 70 | 362 | ~60,933) | 9,429 | ||||||
| TOTAL FUNDS | 251,3411 | ~138,884) | 2 581 | 115 045 |
| Net movement | |||||
|---|---|---|---|---|---|
| At 1.1.21 | in funds | At 31.10.22 | |||
| Unrestricted funds |
|||||
| General Fund | 98,624 | (1,659) | 96,965 | ||
| Restoration and Preservation |
Fund General | 298,296 | 230,985 | 529,281 | |
| P.S.Waverley | 199 | 199 | |||
| Revaluation Reserves |
17,594 | 391 | 17,985 | ||
| Archive Development | Fund | 51,904 | 8,125 | 60,029 | |
| Archive Collection Reserve | 104,471 | 5,080 | 109,551 | ||
| 570,889 | 243,121 | 814,010 | |||
| Restricted funds |
|||||
| Restoration and Preservation |
Fund General | 16,869 | 16,869 | ||
| P.S.Kingswear Castle |
7,913 | 52 | 7,965 | ||
| Archive Development | Fund | 365 | 244 | 609 | |
| 8,278 | 17,165 | 25,443 | |||
| TOTAL FUNDS | 579,167 | 260,286 | 839,453 |
| Net movement in funds, included |
in the above are | as follows: | ||||
|---|---|---|---|---|---|---|
| Incoming | Resources | Transfer | Gains and | Movement | in | |
| Resources | Expended | between | Losses | funds | ||
| funds | ||||||
| Unrestricted funds |
||||||
| General fund |
151,516 | (148,075) | (5,100) | (1,659) | ||
| Restoration and |
||||||
| Preservation Fund General |
230,985 | 230,985 | ||||
| P.S.Waverley | 10,572 | (14,873) | 4,500 | 199 | ||
| P.S.Kingswear Castle Revaluation Reserves |
(500) | 500 | 391 | 391 | ||
| Archive Development | ||||||
| Fund | 16,311 | (8,286) | 100 | 8,125 | ||
| Archive Collection Reserve | 5,080 | 5 | 050 | |||
| 414 464 | ~)7),734) | 391 | 243, | 121 | ||
| Restricted funds | ||||||
| Restoration and |
||||||
| Preservation Fund General |
16,869 | 16,869 | ||||
| P.S.Waverley | 193,160 | (193,160) | ||||
| P.S.Kingswear Castle |
29,827 | (29,775) | 52 | |||
| Archive Development | ||||||
| Fund | 244 | 244 | ||||
| 240100 | ~222,935) | 17 | 165 | |||
| TOTAL FUNDS | 654,564 | ~394 669) | 391 | 260,286 |