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2024-12-31-accounts

Contents Page
Legal and Administrative Information 3
Report of the Trustees 4
Report of the IndependentAuditor 8
Statement of Financial Activities 11
Balance Sheet 12
Statement of Cash Flows 13
Notes forming part of the financial statements 14-20

Notes Unrestricted Restricted Total funds Total funds Total funds
Funds Funds Year ended Year ended
31 December 31 December
2024 2023
Income and expenditure
Incoming resources
Grants received 14 12,335 12,335 178,061
Exhibit manufacture 647,649 647,649 378,299
ScienceCentre and Exhibition Hire 605,656 605,656 603,860
Other 45 45 293
Interest on deposits 9,444 9,444 6,525
Surrender of lease 50,000
Total incoming resources 1,275,129 1 129 1,217,038
Resources expended
Direct charitable expenditure 2,14 1,246,380 4,947 1 ,251 ,327
Fund-raising and publicity 3 24,325 24,325 2,857
Governance costs 4 94
,899
94,899 126,354
Total resources expended 5 1,365,604 4,947 1,337,559
Net movement in funds (90,475) (4,947) (95,422) (120,521)
Balances brought forward 817,383 4,947 822,330 822,330
at 1 January 2024
Balances carried forward
at 31 December2024 726,908 726,908 822,330
Year ended Year ended
31 December 31 December
Notes 2024 2023
FIXED ASSETS 6 74,930 67,899
CURRENTASSETS
Stock and work in progress
Debtors
7
8
19,777
114,762
20,891
103,824
Cash at bank and in hand 597,481 726,089
732,020 850,804
CREDITORS
Amounts falling due
within one year 9 80,042 96,373
NET CURRENTASSETS 651 ,978 754,431
Total assets less current liabilities 726,908 822,330
CREDITORS: Amounts falling due
after more than one year 10
726,908 822,330
NET ASSETS
FUNDS
Unrestricted income funds
General funds 13 726,908 817,383
Designated funds 13
Total unrestricted funds 726,908 817,383
Restrictedfunds 14 4,947
TOTAL FUNDS 726,908 822,330

Note Year ended Yearended
31 December 31 December
2024 2023
Cash flows from operating activities:
Net cash generated from operating activities 1 (111.871) (59.658)
Cash flows from investing activities:
Interest from investments 9,489 6,525
Purchase of plant and equipment (26,226) ((68,371)
Net cash used in investing activities (16,737) (61.846)
Increase/(decrease) in cash and cash equivalents in the year (128,608) (121,504)
Cash and cash equivalents at the beginning of the year 726,089 847,593
Cash and cash equivalents at the end of the year 2 5971481 726.089
Notes to the cash flow statement
1 Reconciliation of the netincome to net cash flow generated from Reconciliation of the netincome to net cash flow generated from
operating activities Year ended Year ended
31 December 31 December
2024 2023
Net income for the year (95,422) (120,521)
Adjustments for:
Depreciation charges 19,195 4,055
Interest from investments (9,489) (6,525)
Decrease/(lncrease)
in stocks
1,114 (4,610)
Decrease/(lncrease)
in debtors
Increase/(Decrease)
in creditors
Net cash provided by operating activities
(10,938)
(16.331)
(111. 871)
56,104
1 1.839
(59,658)
2 Analysis of cash and cash equivalents
Year ended Year ended
31 December 31 December
2024 2023
Cash in hand 46,148 51,175
Notice deposits (less than 3 months)
Total cash and cash equivalents
551 333
597 481
674 914
726 089

Leasehold buildings
Exhibition tent and flooring 25%
Exhibits 20%
Other equipment 10-50%
Motor vehicles 25%

Unrestricted Restricted Total funds Total funds
Funds Funds Year ended Year ended
31 December 31 December
2024 2023
Provision of educational services
Exhibit manufacture 624,119 624,119 580,262
Science centre and exhibition hire 622,262 4,947 627,209 628,086
1,246,381 1,251,328
3. Fund-raising and publicity
Fund-raising
Publicity 24,325 24,325 2,857
24,325 24,325 2,857
4. Governance costs
Salaries and office costs 82,999 82,999 64,017
Legal and professional fees 51 ,837
Audit fees 12,000 12,000 10,500
94,899 94,899 126,354

5. Total resources expended
Year ended Yearended
31 December 31 December
Staffcosts. Depreciation Other Total 2024 Total 2023
Educational services 733,896 19,195 498,236 1,251,327
Fund-raising and publicity 24,325 24,325 2,857
Governance costs 61 ,208 33,691 94,899 126,354
795 104 19 195 556252 1 370 551 1 337 559
Year ended Year ended
31 December 31 December
2024 2023
Staff costs
Wages and salaries 727,724 674,961
Social security costs 55,014 55,394
Employers pension contributions 12,366 10,670
795,104 741 ,025
Other costs
Premises 110,214 172,093
Materials 325,317 94,616
Miscellaneous 120,721 325,770
556,252 592,479
Year ended Year ended
31 December31 December
2024 2023
The average number of employees, analysed by function was:
Educational services 35 32
Management and administration of the charity 3 3
38
The num b er of employees whoseemolument s exceeded E60,000 during the year was:
Year ended Year ended
31 December31 December
2024 2023
No. No.
E60,ooo - E70,ooo 2 2

6. Tangible fixed assets
Exhibition
building
tent and Motor
floorinq Exhibits vehicles Equipment Total
Cost
At 1 January2024 125,514 1,243,192 28,562 658,186 2,055,454
Expenditure in the year 363 25,863 26,226
At 31 December 2025 125,514 1,243,555 28,562 684,049 2,081,680
Depreciation
At 1 January 2024 125,514 1 192 28,562 590,287 1,987,555
Charge for the year 91 19,104 19,195
At 31 December2024 125,514 28,562 609,391
Net book value
At 31 December2024 272 74,658 74,930
Net book value
At 31 December 2023 67,899 67,899

7. Stock and work in progress
Year ended Year ended
31 December 31 December
2024 2023
Stock 16,773 20, 724
Work in progress 3,004 167
19,777 20,891
8. Debtors
Year ended Year ended
31 December 31 December
2024 2023
Trade debtors 39,931 3,935
Otherdebtors 23,688 23,688
Amountsrecoverable on contracts 20, 145 40,644
Prepayments and accrued income 30,998 35,303
Othertaxes 254
114,762 103,824

9. Creditors: amounts falling due within one year
Year ended Year ended
31 December 31 December
2024 2023
Bank overdrafts 5,322
Payments on account 29,078 24,647
Trade creditors 11,138 12,403
Social securityand other taxes 20,518 23,442
Accruals and deferred income 16,469 27,947
Othercreditors 3,199 2,612
80,042 96,373

10. Leasecommitments
Year ended Year ended
31 December 31 December
2024 2023
The total offuture lease payments undernon-cancellable
operating leases for each of the following periods:
Within one year
Between two and five years
Over five years
82,860
176,152
82,862
259,016
259,012 341 ,878

13. Unrestricted and designated funds
Other Total
DesignatedUnrestricted Unrestricted
funds funds funds
Balances broughtforward
at 1 January2024 817,383 817,383
(Deficit)/Surplus/ in the year (90,475) (90,475)
Balances carried forward
at 31 December2024 726,908 726,908

14. Restricted funds
Balance Movement in resources Balance
1 January Incoming Qutggjng 31 December
2024 2024
The Association for Science and Discovery Centres 3,642 3,642
The Wolfson Foundation 1 ,305 1,305
4,947 4,947