2021-12-31-accounts - Weald And Downland Open Air Museum Limited

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		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2021	2021	2021	2020	2020	2020
	Notes		F		f.		F
Income and endowments	from:
Donations and legacies		1,362,274	76,039	1,438,313	1,594,754	227,490	1,822,244
Charitable activities		502,138		502,138	344,665		344,665
Other trading activities		916,967		916,967	478,228		478,228
Investments		218		218	780		780
Other income		133,788		133,788	205,099		205,099
Total income		2,915,385	76,039	2,991,424	2,623,526	227,490	2,851,016
Ex enditure on:
Raising funds		614,807		614,807	477,061	7,910	484,971
Charitable activities	9	1,6?1,434	208,869	1,880,303	1,619,601	625,019	2,244,620
Total expenditure		2,286,241	208,869	2,495,110	2,096,662	632,929	2,729,591
Net incoming/(outgoing)
resources before transfers		629,144	(132,830)	496,314	526,864	(405,439)	121,425
Gross transfers between
funds	14	(63,755)	63,755		(200,000)	200,000
Net income/(expenditure)	for
the year/
Net movement in funds		565,389	(69,075)	496,314	326,864	(205,439)	121,425
Fund balances at 1 January
2021		1,016,438	10,150,825	11,167,263	689,574	10,356,264	11,045,838
Fund balances at 31
December 2021		1,581,827	10,081,750	11,663,577	1,016,438	10,150,825	11,167,263

				2021	2021	2020	2020
				Consolidated	Charity	Consolidated	Charity
			Notes	K
Fixed assets
Intangible assets			15	26,036	26,036	38,254	38,254
Tangible assets			16	6,828,211	6,807,820	6,892,191	6,881,615
Heritage assets			17	3,516,068	3,516,068	3,589,133	3,589,133
Investments in subsidiaries			27		50,500		50,500
				10,370,315	10,400,424	10,519,578	10,559,502
Current assets
Stocks			18	57,854	10,618	60,613	15,700
Debtors			19	734,193	731,921	205,656	252,281
Cash at bank and	in hand			819,102	797,921	593,581	556,516
				1,611,149	1,540,460	859,850	824,497
Creditors."amounts one year		failing due within	20	(317,887)	(306,604)	(212,165)	(201,730)
Net current assets				1,293,262	1,233,856	647,685	622,767
Total assets less	current liabilities			11,663,577	11,634,280	11,167,263	11,182,269
Income funds
Restricted funds			22	10,081,750	10,081,750	10,150,825	10,150,825
Unrestricted funds
General unrestricted		funds		1,552,530	1,552,530	1,031,444	1,031,444
Non-charitable trading		fund		29,297		(15,006)
Unrestricted funds				1,581,827	1,552,530	1,016,438	1,031,444
				11,663,577	11,634,280	11,167,263	11,182,269

						2021		2020
					Notes
Cash flows from operating				activities
Cash generated from		operations			28		320,078		173,637
Investing	activities
Purchase	of intangible	assets				(800)		(19,900)
Purchase	oftangible	fixed assets				(93,975)		(113,189)
Purchase	of heritage	assets						(5,100)
Interest received						218		780
Net cash	used in investing			activities			(94,557)		(137,409)
Net cash	used in financing			activities
Net increase in cash		and cash equivalents					225,521		36,228
Cash and	cash equivalents		at beginning		ofyear		593,581		557,353
Cash and	cash equivalents			at end of	year		819,102		593,581
Relating	to:
Restricted	cash funds
Bank balances and short term				deposits			819,102		593,581
							819,102		593,581

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2021	2021	2021	2020	2020	2020
					F		F
Donations	and gifts	665,820	21,039	686,859	508,152	12,734	520,886
Legacies	receivable	468,476	5,000	473,476	651,665		651,665
Grants receivable for
core activities			50,000	50,000	250,000	214,756	464,756
Members'	subscriptions	227,978		227,978	184,937		184,937
		1,362,274	76,039	1,438,313	1,594,754	227,490	1,822,244

Grants receivable for
core activities
Heritage Lottery Fund				211,756	211,756
Weald and Downland
Endowment Trust			250,000		250,000
Violet Flanagan
Charitable Trust	50,000	50,000
Others				3,000	3,000
	50,000	50,000	250,000	214,756	464,756

			Charitable	Charitable
			activities	activities
			2021	2020
				F
Museum	admission	fees	357,045	218,194
Education	(schools)		22,372	11,167
Courses			91,147	113,296
Special events			31,574	2,008
			502,138	344,665

							Unrestricted	Unrestricted
							funds	funds
							2021	2020
	Venue hire						158,856	147,644
	Enhanced visits							273
	Shop, cafe and		catering		income		752,570	329,285
	Harvest income						5,570
	Miscellaneous		income				(29)	1,026
	Other trading	activities					916,967	478,228
6	Investments
							Unrestricted	Unrestricted
							funds	funds
							2021	2020
	Interest receivable						218	780
7	Other income
							Unrestricted	Unrestricted
							funds	funds
							2021	2020
	Rent received						22,000	21,000
	Coronavirus	Job Retention				Scheme grants	75,574	177,127
	Other Coronavirus			grants			36,214	6,972
							133,788	205,099

						Unrestricted	Unrestricted	Restricted	Total
						funds	funds	funds
						2021	2020	2020	2020
Costs of generating		donations		and legacies
Membership expenses						27,410	20,000		20,000
Fundraising expenditure						4,018	8,750	(90)	8,660
Staff costs						27,764	32,772	8,000	40,772
Costs ofgenerating		donations		and legacies		59,192	61,522	7,910	69,432
gradin costs
Operating trading		company	undertaking		non-
charitable trading	activity					303,697	160,873		160,873
Other trading activities - Venue				hire		12,513	10,000		10,000
Staff costs						237,151	242,632		242,632
Depreciation and	impairment					2,254	2,034		2,034
Trading costs						555,615	415,539		415,539
						614,807	477,061	7,910	484,971

				Costs of	Costs of
				charitable	charitable
				activities	activities
				2021	2020
	Staff costs			763,194	832,771
	Depreciation and impairment			234,171	216,032
	Premises costs			125,518	117,084
	Repairs, maintenance		and site development	150,454	102,364
	Collections management and conservation			8,703	12,474
	Courses and education			43,513	63,093
	Publicity			47,074	62,383
	Special events			29,674	6,867
	Office and administation			63,531	70,110
	Travel and volunteers			15,915	10,491
	Legal and professional			56,602	22,724
	Other costs			143,764	127,389
				1,682,113	1,643,782
	Grant funding ofactivities (see note 10)				403,756
	Share ofsupport costs		(see note 11)	191,200	189,037
	Share ofgovernance	costs (see note 11)		6,990	8,045
				1,880,303	2,244,620
	Analysis by fund
	Unrestricted funds			1,671,434	1,619,601
	Restricted funds			208,869	625,019
				1,880,303	2,244,620
10	Grants payable
				2021	2020
					E
	Grants to institutions:
	Grant to Endowment	Trust			403,756

Support	costs
		Support	Governance	2021	Support costs	Governance	2020
		costs	costs			costs
		p	f			E
Staff costs		126,579		126,579	125,144		125,144
Depreciation		7,613		7,613	16,986		16,986
Other costs		57,008		57,008	46,907		46,907
Audit fees			6,990	6,990		8,045	8,045
		191,200	6,990	198,190	189,037	8,045	197,082
Analysed	between
Charitable	activities	191,200	6,990	198,190	189,037	8,045	197,082

The ave	rage	monthl	y number ofemployees during the year	was:
				2021	2020
				Number	Number
Museum	buildings		and operations	33	39
Administration				5	5
Museum	shop	and	cafe	9	9
Total				47	53
Employment		costs		2021	2020
				R	f.
Wages	and salaries			1,062,085	1,134,944
Social security		costs		76,776	87,099
Other pension		costs		15,827	19,276
				1,154,688	1,241,319

2021	2020
Number	Number

Intangible fixed assets	Intangible fixed assets
		Promotional	Film and Website
		Development		Costs
Cost
At 1 January 2021				38,254
Additions -separately	acquired			800
At 31 December 2021				39,054
Amortisation and impairment
At 1 January 2021
Amortisation charged	for the year			13,018
At 31 December 2021				13,018
Carrying amount
At 31 December 2021				26,036
At 31 December 2020				38,254

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19	Debtors
						2021	2021	2020	2020
						Consolidated	Charity	Consolidated	Charity
	Amounts falling due			within	one year:
	Trade debtors					45,800	43,529	7,404	6,470
	Amounts due	from subsidiary			undertakings				48,204
	Other debtors					651,799	651,798	164,230	163,585
	Prepayments	and accrued income				36,594	36,594	34,022	34,022
						734,193	731,921	205,656	252,281
20	Creditors: amounts			falling	due within one	year
						2021	2021	2020	2020
						Consolidated	Charity	Consolidated	Charity
							E
	Other taxation		and social security			51,739	51,739	41,255	41,255
	Trade creditors					71,816	56,085	45,675	42,005
	Amounts owed		to subsidiary		undertakings		15,204
	Other creditors					42,245	42,245	33,253	33,253
	Accruals and deferred			income		152,087	141,331	91,982	85,217
						317,887	306,604	212,165	201,730

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23	Analysis of net assets	between funds	between funds
		Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2021	2021	2021	2020	2020	2020
								E
	Fund balances at 31
	December 2021 are
	represented by:
	Intangible fixed assets		26,036		26,036	38,254		38,254
	Tangible assets		360,689	6,467,522	6,828,211	297,129	6,595,062	6,892,191
	Heritage assets			3,516,068	3,516,068		3,589,133	3,589,133
	Current assets/(liabilities)		1,195,102	98,160	1,293,262	681,055	(33,370)	647,685
			1,581,827	10,081,750	11,663,577	1,016,438	10,150,825	11,167,263
24	Capital commitments						2021	2020
	At 31 December 2021 the charity had capital commitments				as follows:
	Contracted for but not provided		in the financial statements:
	Acquisition of property,	plant and equipment						30,235

		2021	2020
			F
Aggregate	compensation	295,236	235,935

Details o	fthe charity's subsid	fthe charity's subsid	iaries at 31 D	ecember 20	21 are as follows:
Name of	undertaking		Registered	Nature	ofbusiness	Class of	%Held
			office			shares held	Direct	Indirect
Singleton	Museum	Services	England	Museum	shop and cafe	Ordinary	100.00
Limited -	Company	no.
01437695

Name ofundertaking	Name ofundertaking	Profit/(Loss)	Capital and
			Reserves
Singleton Museum	Services
Limited —Company	no.
01437695		218,765	79,797

28	Cash generated from	operations	operations				2021	2020f
	Surplus for the year						496,314	121,425
	Adjustments for:
	Investment income recognised		in statement		offinancial	activities	(218)	(780)
	Amortisation and impairment of		intangible		assets		13,018
	Depreciation and impairment oftangible			fixed assets			231,020	235,052
	Movements in working	capital:
	Decrease in stocks						2,759	109
	(Increase) in debtors						(528,537)	(4,204)
	Increase/(decrease) in	creditors					105,722	(177,965)
	Cash generated from	operations					320,078	173,637
29	Analysis ofchanges	in net funds
	The charity had no debt during		the year.