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2023-03-31-accounts

Directors C Gore
A Shepherd
AGriffiths
S Balmer
J Higgins
DrTMunford
R Scott
A.Perng
Secretary AShepherd
Charitynumber 328725
Companynumber 02499752
Registered office 12Bennett Street
Bath
BA12QJ
Auditor Ferguson Maidment&Co.
81hFloor
167Fleet Street
London
EC4A2EA
Bankers Lloyds Bank
47Milsom Street
Bath
BA11DN
Investment Managers Brewin Dolphin Ltd
St James House
St James Square
Cheltenham
GL503PR

Page
Directors' report 1 - 7
Statement of Directors' responsibilities 8
Independent auditor's report 9 - 11
Statementoffinancial activities 12
Balance sheet 13
Notes to the financial statements 14 - 25

Unrestricted
Endowment
Restricted
funds
funds
funds
Income from:
Notes
£
£
£
Donations and legacies
3
454
474
3,514
Charitable activities
4
12,136
Other trading activities
5
29,775
Investments
6
349,184
Insurance claim proceeds
Government grant
7
Total income
391,549
474
3,514
Ex12enditures on:
Notes
Raising funds
Fundraising
8
1,077
Trading costs
8
31,326
73
Investment management
8
1,435
23,266
Insurance claim expenses
8
33,838
23,266
73
Charitable activities
9
320,816
4,031
Total resources expended
354,654
23,266
4,104
Net gains/(losses) on
investments
13
81 ,535
Net (outgoing)/incoming
resources before transfers
36,895
58,743
(590)
Transfer
{834}
834
Net(expenditure)/income for theyear/
Netmovementin funds
36,061
59,577
(590)
Fund balancesat1 April 2022
171,682
7,307,661
239,372
Fund balancesat31March 2023
207,743
7,367,238
238,782
Total
2023
£
4,442
12,136
29,775
349,184
Total
2022
£
118,063
10,522
28,670
310,328
28,363
18,918
395,537
1,077
31,399
24,701
57,177
324,847
382,024
81,535
95,048
514,864
2,078
29,861
26,005
1,145
59,089
301,770
360,859
56,288
210,293
95,048
7,718,715
7,813,763
210,293
7,508,422
7,718,715

Fixed assets
Tangible assets
Investments at
Current assets
Stocks
Debtors
Cash at bank andinhand
Creditors: amount falling due
within one year
Net current assets
Total assets less current
liabilities
Income funds
Restricted funds
Endowment funds
Designated funds
Unrestricted funds
Notes
14
cost
15
value
16
17
18
19
20
21
2023
£
5,960,564
517,409
2023
£
5,960,564
517,409

£
902,396
6,477,973
2022
£
5,865,922
552,700
2022
£
5,865,922
552,700
2022
£
5,865,922
552,700

£
913,728
6,418,622
7,332,350
386,365
7,718,715
12,500
60,093
408,455
481,048
(47,654)




12,244
51,621
377,574

7,380,369
433.394
441,439
(55,074)

7,813,763
238,782
7,367,238
207,743
7,813.763
239,372
7,307,661
171,682
7,718,715

Freehold landandbuildings Freehold buildings - no depreciationisprovided onthe
grounds the asset has a very long useful life, a high residual
value,issubject to a programme of maintenanceand
accordingly, annual depreciation would notbematerial.
Freehold land is not depreciated
Fixtures and fittings Between 2% and 20% per annumofcost
Library Not depreciated

3
Donations and legacies
Unrestricted
Endowment
funds
funds
designated
£
£
Donationsandgifts
454
Legacies
474
454
474
For the year ended
31March 2022
398
104,470
4
Charitable activities
Admission Charges
Events
Education
Membership subscriptions
5
Othertradingactivities
Shop income
Image copyright sales
Other income
Other trading activities
6
Investments
Income from listed
investments
Interest receivable
7
Governmentgrantincome
Coronavirus Job Retention Scheme
Grant
Coronavirus Government Business support
Restricted
funds
£
3,514
3,514
13,195
Unrestricted
Endowment
funds
funds
designated
£
£
454
474
Restricted
funds
£
3,514
Total
2023
£
3,968
474
4,442
2023
£
9,286
1,083
345
1,422
12,136
2023
£
28,772
186
817
29,775
2023
£
343,670
5,514
349.184
2023
£
Total
2022
£
13,593
104,470
118,063
118,063
2022
£
8,066
882
1,574
10,522
2022
£
26,927
830
913
28,670
2022
£
310,197
131
310,328
2022
£
8,251
10,667
18,918

Raising funds
Fundraising andPublicity Unrestricted
funds
£
1,077
Endowment
funds
£

Restricted
Total
funds
2023
£
1,077
Total
2022
£
2,078
16,957
12,904
Staff costs
Trading costs
Other trading activities
Staff costs
Investment management
Insurance claim expenses
For theyearended31March 2022
Fundraising and publicity
Trading costs
Investment management
Insurance claim expenses
15,866
15,460
73
15,939
15,460
73
31 ,399
31 ,326 29,861
26,005
1,145
59,089
1,435
23,266

24.701
73
57,177
33,838
23,266
2,078
29,861
1,511
1,145
24,494
2,078
29,861
26,005
1,145
59,089
34,595
24,494
Charitable activities
Staff costs
Depreciation
Advertising and PR
Collection care
Property costs
Travel and expenses
Legal and professional
Subscriptions
Training and consultancy
Office costs
Bank charges
Education
Exhibition
Artefact insurance and storage
Shareofgovernance costs
(see note 10)
2023
£
211,003
11,332
3,661
5,094
30,443
1,266
1,967
409
16,191
13,138
66
1,182
7,219
17,516
320,487
4,360
324,847
2022
£
185,607
11,512
1,467
3,136
40,736
1,192
1,216
505
11,714
14,662
143
1,543
4,938
19,594
297,965
3,805
301 ,770

Supportcosts
Audit fees
Analysed between Charitable
activities
Support
Governance
Costs
Costs
£
£
4,360
4,360
2023
£
4,360
4,360
2022
£
3,805
3,805
Basisof
allocation
Governance
4,360 4,360

Numberofemployees
Curator
Visitor Services
Administration
Education
Security
Employmentcosts
Wages and salaries
Social security costs
Other pension costs
2023
Number
2
3
1
7
2023
£
183,773
11,360
8,247
203,380
2022
Number
4
1
1
8
2022
£
180,865
11,230
8,494
200,589

Net gains/(losses)oninvestments
Gain/(loss) on saleof
investments
PEF
EEF
Unrealised
gains/(losses)
EEF
2023
£
116,826
11,984
(47,275)
81 ,535
2022
£
17,685
(1,068)
39,671
56,288

Cost
At 1 April 2022
Acquisitions
Disposals
At31March 2023
Depreciation and impairment
At 1 April 2022
Disposals
Depreciation charged
inthe year
At31March 2023
Carrying amount
At31March 2023
At31March 2022
Freehold
Assets under
land and
construction
buildings
£
£
224,239
668,638
224,239
668,638
55,866
55,866
224,239
612.772
224,239
612,772
Fixtures and
Library
Total
fittings
£
£
£
568,462
51,250
1,512,589
568,462
51,250
1,512,589
542,995
598,861
11.. 332
11,332
554,327
610,193
14,135
51 ,250
902,396
25.467
51,250
913,728

Fixedassetinvestments
PermanentEndowmentFundatcost
At 1 April 2022
Incoming resources
Additions
Sales proceeds
Gains/ (Losses)
Fees and outgoings
At31March 2023
At31March 2022
EmergencyEndowmentFundatmarketvalue
At 1 April 2022
Incoming resources
Additions
Sales proceeds
Realised Gains/ (Losses)
Fees and outgoings
Unrealised gains/ (Losses)
At31March 2023
At31March 2022
Listed
Cashin
investments
portfolio
£
£
5,765,283
100,639
6,485
301,986
(301,986)
(395,976)
395,976
116,826
{234}
{28,435)
Total
£
5,865,922
6,485
116,826
{28,669}
5,960,564
5,865,922
552,700
11,984
{47,275}
517,409
552,700
5,787,885
172,679
5,765,283
100,639
531,358
21,342
26,020
(26,020)
(57,558)
57,558
11,984
(47,275}
464,529
52,880
531,358
21 ,342

Finished goods and goods for resale
Less: Provision for obsolete stock
Debtors
Amountfalling duewithinone year:
Other debtors
Prepayments and accrued income
2023
2022
£
£
12,662
12,406
(162)
{162}
12,500
12,244
2023
2022
£
£
36,392
27,508
23,701
24,113
60,093
51,621

Creditors
Amountfalling duewithinone year:
Other taxation and social security
Trade creditors
Accruals and deferred income
2023
£
26,030
21 ,624
47,654
2022
£
5,067
25,775
24,232
55,074

MEAA Metalware conservation project
MEAA Emergency Appeal
The Reimaging Project fund
L.G Harris Trust Security
Enhancements
L.G Harris Trust Photographyof
collection
Medlock Charitable Trust Flexible
display space at Museum galleries
B&NES Heritage services Improving
Audience Engagement
AIM Brighter Day Grant Environmental
Monitoring and Improvements
Balanceat
Incoming
Resources
Transfers
Balanceat
1 April 2022
Resources
Expended
31March
2023
£
£
£
£
£
24,353
24,353
10,158
201
(10,359)
195,476
86
(135)
10,359
205,786
5,269
(2,598)
2,671
3,800
3,800
316
(316)
1,055
(1,055)
2,172
2,172
239,372
3,514
(4,104)
238,782

Permanent Endowment fund
Gift from Franklin Tusu's Estate
Special capital reserve
Emergency Endowment fund
Balance at
1 April 2022
£
5,860,988
884,620
9,352
552,701
7,307,661
Balance at
1 April 2022
£
5,860,988
884,620
9,352
552,701
7,307,661
Movementinfunds
Incoming
Resources
Transfers
Resources
Expended
£
£
£
1,308
(23,266)
1,308
(23,266~
Balance at
Revaluations
31March
gains/losses
2023
£
£
116,826
5,955,856
884,620
9,352
{35,291)
517,410
81 ,535
7,367,238
7,307,661

Fund balances at31March 2023 are
represented by:
Tangible assets
Investments
Current assets/(liabilities)
General
Restricted
Endowment
funds
funds
funds
£
£
£
14,135
888,261
6,477,973
193,608
238.782
1.004
207,743
238,782
7,367.238
Total
£
902,396
6,477,973
433,394
7,813,763