|||||Pages| |---|---|---|---|---| |Trustees'
Annual
Report||||2to 6| |Independent
Examiner's|Report|||| |Statement of Financial Activities||||| |Summary
Income and Expenditure|||Account|| |Balance Sheet||||10| |Statement ofCash flows||||| |Notes to the Accounts||||12to 22| |Detailed Statement of Financial||Activities||23to 25| ## ## ## ## ## ## ## ## ## ## ## ## ## |Hriercliffe Company
Limited
tatement ofFinancialActivities
for the year ended 31 March 2|021|||| |---|---|---|---|---| |||Unrestricted||| |||funds|Total funds|Total funds| |||2021|2021|2020| ||Notes|E|E|| |Income and endowments||||| |from:
Donations
and legacies
Other trading activities
Investments
Other||11,612
20,151
16,230|11,612
20,151
16,230|54,007
16,521
12,722| |Tota I||47,993|47,993|83,250| |Expenditure
on:
Charitable
activities
Other|8
10|14,409
44,928|14,409
44,928|14,262
58,788| |Total||59,337|59,337|73,050| |Net gains on investments
Net (expenditure)/income||(11,344)|(11,344)|10,200| |Transfers between
funds||||| |Net (expenditure)/income||(11,344)|(11,344)|10,200| |before other gains/(losses)||||| |Other gains and losses||||| |Net movement
in funds||(11,344)|(11,344)|10,200| |Reconciliation
offunds:||||| |Total funds brought forward||351,561|351,561|341,361| |Total funds carried forward||340,217|340,217|351,561| |||||2021|2020| |---|---|---|---|---|---| |||||f|f| |Income||||27,842|70,528| |Interest and investment||income||20,151|12,722| |Gross income for|the year|||47,993|83,250| |Expenditure||||46,442|60,135| |Interest payable|||||33| |Depreciation
and|charges|for|||| |impairment
offixed assets||||12,886|12,882| |Total expenditure|for the||year|59,337|73,050| |Net (expenditure)/income|||before tax||| |for the year||||(11,344)|I0,200| |Net (expenditure|)/income for the year|||(11,344)|10,200| |riercliffe Company
Limited
Balance Sheet|riercliffe Company
Limited
Balance Sheet|riercliffe Company
Limited
Balance Sheet|riercliffe Company
Limited
Balance Sheet|||| |---|---|---|---|---|---|---| |at 31 March 2021
Company
No.
01763766||||Notes|2021|2020
6| |Fixed assets||||14|339,713|350,996| |Tangible assets||||15|1|1| |Investments|||||339,714|350,997| |Current assets||||16||2,619| |Stocks||||17|4,657|4,436| |Debtors
Cash at bank and||in hand|||4,338
8,995|(1.938)
5,317| |Creditors: Amount|falling||due within one year|18|(8,492)
503|(4,753)
564| |Net current assets
Total assets less current
liabilities
Net assets excluding
pension asset or liability|||||340,217
340,217
340,217|351,561
351,561
351,561| |Total net assets||||||| |The funds ofthe charity||||||| |||||19||| |Restricted funds||||19||| |Unrestricted
funds|||||340,217|351,561| |General funds|||||340,217|351,561| |||||19||| |Reserves||||||| ||||||340,217|351,561| |Total funds||||||| |Eriercliffe Company
Limited
Statement of Cash flows
for the year ended
31 March 2021||| |---|---|---| ||2021|2020| ||E|f| |Cash flows from operating
activities
Net (expenditure)/income
per Statement
of Financial Activities|(11,344)|10,200| |Adjustments
for:
Depreciation
of property,
plant and equipment
Dividends,
interest and rents from investments
Decrease
in stocks|12,886
(36,381)
2,819|12,882
(12,722)
499| |Increase
in trade and other receivables|(221)|(2,887)| |Increase/(Decrease)
in trade and other payables|3,739|(535)| |Net cash (used in)/provided
by operating
activities|(28,502)|7,437| |Cash flows from investing
activities
Payments
for property,
plant and equipment
Dividends,
interest and rents from investments|(1,603)
36,381|(1,738)
12,722| |Net cash from investing
activities|34,778|10,984| |Net cash used
in financing
activities||(25,000)| |Net increase/(decrease)
in cash and cash equivalents|6,276|(6,579)| |Cash and cash equivalents
at the beginning
ofthe year|(1,949)|4,630| |Cash and cash equivalents
at the end ofthe year|4,327|(1,949)| |Components
ofcash and cash equivalents
Cash and bank balances
Bank overdrafts|4,338
(11)|(1,938)
(1'I)| ||4,327|(1,949)| ## |last year and no chang|es have been made to accounts for previous years.|es have been made to accounts for previous years.| |---|---|---| |Fund accounting
Unrestricted
funds|These are available
for use at the discretion ofthe trustees
in furtherance
ofthe|| |Designated
funds
Revaluation
funds
Restricted funds|general objects ofthe charity.
These are unrestricted
funds earmarked
by the trustees for particular
purposes.
These are unrestricted
funds which include a revaluation
reserve representing
the
restatement
of investment
assets at their market values.
These are available
for use subject to restrictions
imposed
by the donor or through|| ||term sof an appeal.|| |Income
Recognition
of
income|Income is included
in the Statement of Financial Activities (SoFA) when the charity
becomes entitled to, and virtually
certain to receive, the income and the amount of|| ||the income can be measured
with sufficient reliability.|| |Income with related|Where income has related expenditure
the income and related expenditure
is|| |expenditure|reported
gross in the SoFA.|| |Donations
and
legacies|Voluntary
income received
by way ofgrants, donations
and gifts is included
in
the SoFA when receivable
and
only when the Charity has unconditional|the| |Tax reclaims on|entitlement
to the income.
Income from tax reclaims is included
in the SoFA at the same time as the|| |donations
and gifts
Donated services
and facilities|gift/donation
to which it relates.
These are only included
in income (with an equivalent
amount
in expenditure)
where the benefit to the Charity
is reasonably
quantifiable,
measurable
and|| ||material.|| |Volunteer
help
Investment
income
Gains/(losses)
on|The value ofany volunteer
help received
is not included
in the accounts.
This is included
in the accounts when receivable.
This includes
any gain or loss resulting
from revaluing
investments
to market|value| |revaluation
offixed|at the end ofthe year.|| |assets
Gains/(losses)
on|This includes
any gain or loss on the sale ofinvestments.|| |investment
assets||| ## ## ## ## ## ## ## ## ## ## ## |riercliffe Company
Limited
Notes to the Accounts
3
Statement of Financial|A|ctivities -prior year|||| |---|---|---|---|---|---| |||||Unrestricted|| |||||funds|Total funds| |||||2020|2020| |Income and endowments
Donations
and legacies
Other trading activities
Investments|from:|||54,007
16,521
12,722|54,007
16,521
12,722| |Total||||83,250|83,250| |Expenditure
on:
Charitable
activities||||14,262|14,262| |Other||||58788|58788| |Total||||73,050|73,050| |Net income||||10,200|10,200| |Net income before other||||'i0200|10200| |gains/(losses)|||||| |Other gains and losses:|||||| |Net movement
in funds||||10,200|10,200| |Reconciliation
of funds:|||||| |Total funds brought forward||||341,361|341,361| |Total funds carried forward||||351,561|351,561| |4
Income from donations||and legacies|||| ||||Unrestricted|Total|Total| |||||2021|2020| ||||||E| |General Gifts 8 Donations|||9,450|9,450|51,356| |Received|||||| |Gift Aid Receipts|||2,162
11,612|2,162
11,612|2,651
54,007| |Income from other trading activities|||| |---|---|---|---| ||Unrestricted|Total|Total| |||2021|2020| |||f|E| |Sales (or write off) food (k|2,819|2,819|34,364| |books|||| |Opening Stock|(2,819)|(2,819)|(3,318)| |Purchases|||(17,344)| |Closing Stock|||2,819| ||||16,521| |6|Income fro||m investments||||| |---|---|---|---|---|---|---|---| ||||||Unrestricted|Total|Total| |||||||2021|2020| ||||||f.|f|f| ||Rental income||||20,151|20,151|12,722| ||||||20,151|20,151|12,722| |7|Other income||||||| ||||||Unrestricted|Total|Total| |||||||2021|2020| ||||||E||| ||Government||Grants received||16,230|16,230|| ||||||16,230|16,230|| |8|Expenditure||on charitable|activities|||| ||||||Unrestricted|Total|Total| |||||||2021|2020| ||Expenditure||on charitable||||| ||activities||||||| ||Employee|wages|||9,362|9,362|12,980| ||Employee|Pensions|||174|174|1,269| ||Grants made||||4,860|4,860|| ||Governance||costs||||| ||Companies||House fees||13|13|13| ||||||14,409|14,409|14,262| ## |9|Analysis ofgrants|||||| |---|---|---|---|---|---|---| |||||Grants to||| ||Activity or programme|||Institutions|Total|Total| ||||||2021|2020| |||||f|f|| ||Charitable
Donations|||4,860|4,860|| |||||4,860|4,860|| |||||Grant||| |||||funding of||| ||Activity or programme|||activities|Total
2021|Total
2020| |||||f|f|f| ||Charitable
Donations|||4,860|4,860|| |||||4,860|4,860|| |10|Other expenditure|||||| |||||Unrestricted|Tota I|Total| ||||||2021|2020| ||||||f|| ||Bank loan and overdraft|||||33| ||interest payable|||||| ||Employee costs|||249|249|824| ||Motor and travel costs|||||| ||Premises costs|||17,721|17,721|34,297| ||Amortisation,
depreciation,|||||| ||impairment,
profit/loss|on||12,886|12,886|12,882| ||disposal of fixed assets
General administrative|costs||9,933|9,933|6,659| ||Legal and professional|costs||4,130
44,928|4,130
44,928|4,093
58,788| |11|Net (expenditure)/income||before transfers|2021||2020| ||This is stated after charging'.|||f||f| ||Depreciation
ofowned fixed assets
Independent
Examiner's
fee|||12,886
1,500||12,882
1,440| ## |Staff costs|Staff costs|Staff costs|||||| |---|---|---|---|---|---|---|---| |Pension costs||||||174|777| |||||||174|777| |No employee||received emoluments|in excess off60,000.||||| |The average||monthly
number of full time equivalent||employees||during the year was as follows:|| |||||||2021|2020| |||||||Number|Number| |Charitable|Activities|||||1|1| |||||||1|| |The Charity|operates a Workplace||Pension Scheme|with|NEST for its employees||| ## |14|Tangible
fixe|d assets||||||| |---|---|---|---|---|---|---|---|---| ||||||||Fixtures|| |||||||Land and|Fittings &|Total| |||||||buildings|Equipment|| ||||||||E|| ||Cost or revaluation|||||||| ||At 1 April 2020|||||642,910|115,175|758,085| ||Additions|||||1,603||1,603| ||At 31 March|2021||||644,513|115,175|759,688| ||Depreciation|and||||||| ||impairment|||||||| ||At 1 April 2020|||||293,012|114,077|407,089| ||Depreciation|charge for the||||12,692|194|12,886| ||year|||||||| ||At 31 March|2021||||305,704|114,271|419,975| ||Net book values|||||||| ||At 31 March|2021||||338,809|904|339,713| ||At 31 March|2020||||349,898|1,098|350,996| |15|Investments|||||||| ||||||||Other|| ||||||||investments|| ||||||||- Unlisted|Tote I| ||||||||f|f| ||Cost or revaluation|||||||| ||At 1 April 2020|||||||| ||At 31 March|2021|||||1|1| ||Net book values|||||||| ||At 31 March|2021|||||1|1| ||At 31 March|2020|||||1|1| ||Investment|in Subsidiaries||||||| ||The company|has the following|subsidiary|undertakings:||||| ||||||||Capital and|| ||||||||reserves at|Profit/(loss| ||||Country|of|||end ofthe|) for the| ||||incorporation||Class of|%age of|relevant|relevant| ||Name ofcompany||(ifnot|UK)|shares held|shares held
%%uo|year
f|year
E| ||Dove Trading|Limited|||Ordinary|100|(5,822)|(5,336)| |16|Stocks||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||2021||2020| ||||||||||f||f| ||Finished|goods|||||||||2,819| ||||||||||||2,819| ||Carrying|value|||analysed||by activities||2021||2020| ||||||||||E||f| ||Food and|Book stocks|||||||||2,819| ||Stock write|||off|||||(2,819)||| ||Opening|Stock|||||||2,819||| ||||||||||||2,819| |17|Debtors||||||||||| ||||||||||2021||2020| ||||||||||f||f| ||Prepayments||||and accrued income||||4,657||4,436| ||||||||||4,657||4,436| |18|Creditors:||||||||||| ||amounts|falling due within one year|||||||||| ||||||||||2021||2020| ||||||||||f||8| ||Bank loans||and overdrafts||||||11||11| ||Trade creditors||||||||4,410||1,971| ||Other taxes|||and social||security|||||80| ||Other creditors||||||||||59| ||Accruals and deferred|||||income|||4,071||2,632| ||||||||||8,492||4,753| |19|Movement|||in|funds||||||| ||||||||||Incoming||| ||||||||||resources||| ||||||||||||At 31| ||||||||||(including|Resources|March| ||||||||||other|expended|2021| |||||||||At 1 April|gains/losses||| |||||||||2020|)||| ||||||||||f||| ||Restricted||funds:||||||||| ||Unrestricted|||funds:|||||||| ||General funds|||||||351,561|47,993|(59,337)|340,217| ||Revaluation|||Reserves:|||||||| ||Total funds|||||||351,561|47,993|(59,337)|340,217| |20|Analysis of|net assets|between
funds|between
funds|||||||Unrestncted|Total| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||funds|| ||||||||||||f|f| ||Fixed assets||||||||||339,713|339,713| ||||||||||||1|1| ||Investments||||||||||503|503| ||Net current|assets|||||||||340217|340217| |21|Reconciliation
ofnet debt|||||||||||At 31| ||||||||||At|1 April||March| |||||||||||2020|Cash flows|2021| |||||||||||f|f|f| ||Cash and cash equivalents|||||||||(1,938)
(1,938)|6,276
6,276|4,338
4,338| ||Net debt|||||||||(1,938)|6,276|4,338| |22|Commitments|||||||||||| ||Operating|lease commitments||||||||||| ||Annual
commitments||under non-cancellable|||operating||leases are as||follows:||| |||||||||2021||2021|2020|2020| ||||||||Land and
buildings
f|||Other|Land and
buildings
f|Other| ||Operating|leases with|expiry date;|||||||||| ||Pension commitments|||||||||||| ||The charity|has a defined||contribution|Workplace||Pension||Scheme|||| |||||||||||2021||2020| |||||||||||||f| ||The pension cost charge to the company
amounted
to:|||||||||174||1,269| ||Unpaid
contributions
due to the fund are
included
in other creditors and amounted|||||to:||||||59| |Briercliffe Company
Limited|| |---|---| |Notes to the Accounts|| |23 Related party disclosures|| |Name ofrelated party|The Vine Fellowship| |Description of relationship|These Charities share a number ofTrustees| |between
the parties|| |Description of transaction|Donations of E4,859 were made to The Vine| |and general amounts|Fellowship| |involved|| |Controlling
party|| ## ## |for the year ended
31|Mar|ch 2021|||| |---|---|---|---|---|---| ||||Unrestricted||| ||||funds|Total funds|Total funds| ||||2021|2021|2020| ||||E|E|E| |Income and endowments||from:|||| |Donations
and legacies|||||| |General Gifts Ik Donations|||9,450|9,450|51,356| |Received|||||| |Gift Aid Receipts|||2,162
11,612|2,162
11,612|2,651
54,007| |Other trading activities
Sales (or write off) food fk books
Opening
Stock
Purchases|||2,819
(2,819)|2,819
(2,819)|34,364
(3,318)
(17,344)| |Closing Stock|||||2,819
16,521| |Investments|||||| |Rental income|||20,151|20,151|12,722| ||||20,151|20,151|12,722| |Other|||||| |Government
Grants received|||16230|16230|| ||||16,230|16,230|| |Total income and endowments|||47,993|47,993|83,250| |Expenditure
on:|||||| |Charitable
activities|||||| |Employee wages
Employee
Pensions
Grants made|||9,362
174
4,860|9,362
174
4,860|12,980
1,269| ||||14,396|14,396|14,249| |Governance
costs|||||| |Companies
House fees|||13
13|13
13|13
13| |Total ofexpenditure|on charitable||14,409|14,409|14,262| |activities|||||| |Other expenditure|||||| |Bank loan and overdraft||interest|||33| |payable|||||33| |Employee costs
Staff training|||249
249|249
249|| |Vehicles - Insurance|and licences||||824| ||||||824| |Briercliffe Company
Limited|||||| |---|---|---|---|---|---| |Detailed Statement
of Financial||Activities|||| |Premises costs
Rates
Light, heat and power|||2,604
9,484
234|2,604
9,484
234|5,853
8,619
15,804| |Premises cleaning|||||| |Premises repairs and|||5,399|5,399|4,021| |maintenance|||17,721|17,721|34,297| |General administrative
costs,|||||| |including
depreciation
and|||||| |am ortisation|||||| |Depreciation
of land and|||12,692|12,692|12,687| |buildings|||||| |Depreciation
of Fixtures Fittings|||||| |& Equipment
Depreciation
of
Stock write off|||194
2,819
547|194
2,819
547|195
837| |Bank charges|||||| |Equipment
leasing and hire|||1,328|1,328|1,493| |charges
Generalinsurances|||4,096|4,096|3,249
8| |Postage and couriers|||||| |Software,
IT support
and|related||33|33|33| |costs|||40|40|130| |Stationery
and printing|||||495| |Subscriptions|||536|536|| |Sundry expenses
Telephone,
fax and broadband|||534
22,819|534
22,819|414
19,541| |Legal and professional
costs|||||| |Audit/Independent
examination|||1,500|1,500|| |fees
Accountancy
and bookkeeping|||2,630
4,130|2,630
4,130|4,093
4,093| |Total of expenditure
ofother
Total expenditure||costs|44,928
59,337|44,928
59,337|58,788
73,050| |Net losses on investments|||||| ||||(11,344)|(11,344)|10,200| |Net (expenditure)/income|||||| |Net (expenditure)/income|before||(11,344)|(11,344)|'I0,200| |other gains/(losses)|||||| |Other Gains|||||| |Net movement
in funds|||(11,344)|(11,344)|10,200| |Reconciliation
offunds:|||||| |Briercliffe Company|Limited| |---|---| |Detailed Statement|of Financial Activities| |Total funds brought|forward| |Total funds carried|forward| |351,561|351,561|341,361| |---|---|---| |340,217|340,217|351,561|