Charity Number 306633
## **Brixham Heritage Museum and History Society**
**Accounts For the year ended 5 April 2025**
**Brixham Heritage Museum and History Society**
## **For the Year Ended 5 April 2025**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Report of the Trustees|1-2|
|Reports from the museum|3-6|
|Independent Examiners Report|7|
|Receipts and Payments Account|8|
|Statement of Assets and Liabilities|9|
|Notes to the Accounts|10|
## **Brixham Heritage Museum and History Society Report of the Trustees For the Year Ended 5 April 2025**
The trustees present their report with the financial statements of the charity for the year ended 5 April 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' 2015.
## **Reference and Administrative Details**
## **Registered Charity number**
306633
## **Principal address**
The Old Police Station Bolton Cross Brixham Devon TQ5 8LZ
## **Trustees**
Mr S Webb Mr I D Earl Mr A Stark Mrs R C Granville-Nuttall Mr D Kenny
Chair
Appointed 16 January 2025 Appointed 16 January 2025 Appointed 16 January 2025
## **Independent examiner**
Accounting 4 Everything SW Limited 13 Hyde Road Paignton Devon TQ4 5BW
Page 1
**Brixham Heritage Museum and History Society Report of the Trustees For the Year Ended 5 April 2025**
## **Structure, Governance and Management**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
The recruitment and appointment of new trustees is done via election.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Objectives and Activities**
## **Objectives and aims**
The Brixham Heritage Museum and History Society was founded for the purpose of recording saving and displaying the heritage of the historic town of Brixham and her fishing port.
## **Significant activities**
In order to realise these objects the society carries out education and training of both children and adults, provides a community meeting place, provides information and undertakes research on arts, culture, conservation and heritage.
## **Financial Review**
## **Reserves policy**
Reserves from specific funds are shown separately from general reserves and are to be expended only on the for items which the money was specifically given.
## **Principal funding sources**
Core income is provided by Torbay Council and is reviewed by them annually.
## **Funds held as Custodian for Others**
During the year ended 5 April 2025 no assets were held by the Society as custodian trustees.
## **Report Approval**
Approved by order of the board of trustees on ................................... and signed on its behalf by:
.............................................
Mr S Webb
Page 2
**Brixham Heritage Museum and History Society Independent Examiners Report For the Year Ended 5 April 2025**
I report on the accounts of the charity (number 306633) for the year ended 5 April 2025, which are set out on the following pages.
## **Respective responsibities of trustees and examiner**
The charity's trustees are reponsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charity Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Act;
- to follow procedures laid down in the General Directions given by the Charity Commission;
- to state whether particular matters have come to my attention.
## **Basis of independent examiners statement**
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
## **Independent examiners statement**
In connection with my examination, no matter has come to my attention
1 ) which gives me reasonable cause to believe that in any material respect the requirements:
a) to keep accounting records in accordance with section 130 of the Charities Act; and
b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met. Or
2 ) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
............................................. Date 24-Jun-25
Accounting 4 Everything SW Limited
13 Hyde Road Paignton Devon TQ4 5BW
Page 7
## **Brixham Heritage Museum and History Society**
## **Revenue Account**
## **For the Year Ended 5 April 2025**
|**Income**
Grants
Donations, legacies and sponsors
Sales
Subscriptions
Family history and research
Bank interest
Education
Fundraisers
**Payments**
Wages and PAYE
Utilities
Insurance
Maintenance and refurbishment
Storage costs
Fundraising expenses
Office expenses
Marketing and displays
Shop items
Cleaning
Education expenses
Affiliations
Stamps for resale
Archaeology
Donations
Sundry
**Asset and Investment Purchases**
Equipment
**Total Payments**
Surplus/(Deficit)
Transfer between funds
**NET INCOME LESS EXPENDITURE**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
6,500
4,375
10,875
37,855
-
37,855
217
-
217
290
-
290
1,907
-
1,907
3,848
-
3,848
911
-
911
34
-
34
51,562
4,375
55,937
22,955
-
22,955
13,963
-
13,963
1,720
-
1,720
697
4,305
5,002
-
-
-
-
-
-
2,853
-
2,853
1,173
-
1,173
742
-
742
1,000
-
1,000
-
-
-
529
-
529
-
-
-
-
-
-
-
-
-
-
-
-
45,630
4,305
49,935
-
-
-
45,630
4,305
49,935
5,932
70
6,002
-
-
-
5,932
70
6,002
Page 8|**Total fund**
**2024**
**£**
16,064
15,534
2,146
563
411
3,971
376
1,127|
|---|---|---|
|||40,192|
|||22,370
5,050
1,974
8,472
-
-
3,004
2,460
1,484
960
464
600
-
-
-
-|
|||46,839
801|
|||47,639|
|||7,447)
(
-|
|||7,447)
(|
||||
## **Brixham Heritage Museum and History Society Statement of Assets and Liabilities For the Year Ended 5 April 2025**
|**Assets**
Cash account
Current account
Deposit account
Insurance prepaid
**Liabilities**
Accruals
**Net Assets less Liabilities**
**Capital Account**
Cash and bank balances b/fwd
Excess for the year
**NET ASSETS**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
-
-
-
7,723
21,229
28,952
82,533
-
82,533
1,445
-
1,445
91,701
21,229
112,930
-
-
-
-
-
-
91,701
21,229
112,930
85,769
21,159
106,928
5,932
70
6,002
91,701
21,229
112,930|**Total fund**
**2024**
**£**
423
26,528
78,686
1,431|
|---|---|---|
|||107,067|
|||139|
|||139|
|||106,928|
|||114,375
7,447)
(|
|||106,928|
Signed ............................................. Trustee Date:
Signed ............................................. Trustee Date:
Page 9
**Brixham Heritage Museum and History Society Notes to the Accounts For the Year Ended 5 April 2025**
## **1)**
## **Accounting Policies**
The accounts have been prepared on the receipts and payments basis and comply with the accounting requirements of the Charities Act 2011.
The balances of a local group which raise funds in the name of the society on its behalf are not included in these accounts because the group is independently managed. Receipts from the fund raisers are included in income when received and any expenses paid by the fundraisers are also included as both the expense and a donation.
## **2) Fixed Assets**
The society holds a lease on the museum which ends 14th July 2039. The society receives a 100% concession on rent and business rates. The building is currently insured for £1,261,025. The museum contains furniture and equipment for functional use and a collection of exhibits. The insurance value of the exhibits is currently £98,640 and general contents £35,023. Assets purchased are recorded as payments in the year of acquisition.
By definition Brixham Heritage Museum has a long term purpose and possesses permanent collections in relation to its stated objectives. The Trustees accept the principle that except for sound curatorial reasons there is a strong presumption against the disposal of any items in the museum collection.
Page 10