## THE BARN OUTDOOR PURSUITS ASSOCIATION
## FINANCIAL STATEMENTS
## FOR THE YEAR ENDED
31 MARCH 2021
CHARITY NUMBER: 519951
Jan G Gromadzki Chartered Accountant 13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.
Tel No: 01902 844873
THE BARN OUTDOOR PURSUITS ASSOCIATION
## INDEX TO THE FINANCIAL STATEMENTS
|REPORT OF THE TRUSTEES
TRUSTEES' RESPONSIBILITIES
CHARTERED ACCOUNTANT'S REPORT
INCOME AND EXPENDITURE ACCOUNT
STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE ACCOUNTS
DETAILED INCOME AND EXPENDITURE ACCOUNT
SCHEDULE OF ADMINISTRATIVE EXPENSES|Pages
1- 6
7
8
9
9
10
11
12 - 15
A
B|
|---|---|
1.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION
The Trustees submit their report together with the accounts of the Association for the year ended 31 March 2021.
## **Reference and administrative details**
|Association name:|The Barn Outdoor Pursuits Association|The Barn Outdoor Pursuits Association|
|---|---|---|
|Charity registration number:|519951||
|Registered office:|Woodlands||
||Vicarage Road||
||Betws-y-Coed||
||Wales||
||LL24 0AD||
|Business address:|84 Peakes Road||
||Rugeley||
||Staffordshire||
||WS15 2LX||
|Trustees:|Miss Louise Hill
|Chair, publicity & Secretary|
||James D Williams
|Vice chairperson|
||Mrs Lesley Boxall|Promotions|
||Eric Drinkwater||
||Miss Louise Evans
|Sponsorship|
||Mrs Jan Hardware
|Treasurer|
||Andrew Gilbert
|Procurement|
||Miss Catriona Longford|Internal auditor|
||James Whitford||
|Secretary|Miss Louise Hill||
|Treasurer:|Mrs Jan Hardware||
|Warden:|Mrs Helen Randles||
|Bankers:|HSBC Bank plc||
||14 Upper Brook Street||
||Rugeley||
||Staffordshire||
||WS15 2DW||
|Accountant|Jan G Gromadzki||
||Chartered Accountant||
||13 Wolverhampton Road, Codsall,||
||Wolverhampton, West Midlands, WV8 1PT||
2.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## **Structure Governance and Management**
## Governing Document
The Organisation was founded in 1959 and its governing document is its Constitution dated 24 September 1998.
The Association is registered as a charity with the Charities Commission. All of the trustees are members of the Association. No trustee has a beneficial interest in the Association. Membership of the Association is open, irrespective of sex, sexual orientation, race, nationality or political, religious, or other opinion to: (i) Individuals aged eighteen or over.
(ii) Individuals aged under eighteen years who shall be known as junior members. They shall have the power to elect one of their number to represent them at meetings, but that representative shall have no voting rights.
- (iii) Associations and organisations, whether corporate or unincorporated,
- which operate solely or in part within the area of benefit, are voluntary or nonprofit distributing and which wish to support the objects of the Association, which shall be known as Affiliated Groups.
- (iv) The Statutory Authorities in whose administrative area of benefit lies.
The number of Association members at 31 March 2021 was 269 (2020 - 261).
## Appointment of Trustees
The Trustees shall under the requirements of the Constitution of the Association retire from office at the Annual Members' Meeting and may, if willing to act, be re-appointed. New Board Members can be appointed during the year, but have to be re elected at the Annual Members' Meeting.
Trustees at 31 March 2021 are listed on page 1. At the Members' Meeting held on 24 April 2022 all the Trustees offered their resignations. All of the Trustees, with the exception of Mr A Peace, were reelected for a further term of office.
## Trustee Induction and Training
New Trustees will receive an induction pack including:
- a copy of the Constitution of the Association;
- a copy of the Charity Commission leaflet - The essential trustee;
- a letter indicating the function of the board of trustees and the frequency of meetings;
- a copy of the latest reports and financial statements.
New Trustees are also invited and encouraged to attend induction sessions lead by the chairman/secretary for familiarisation with the documents and discussion/explanation of the roles and responsibilities associated with their appointment as a Trustee. A visit to the ''Woodlands'' Centre to meet the Warden and gain an overview of the day to day activities and operating procedures of the Centre is also arranged with further follow up visits during their period of office.
3.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## Organisational Structure
The Association's constitution allow the Board of Trustees to consist of not less than three, but there is no upper limit. The current board, who are listed on page 1 has nine active members and is required to meet not less than four times a year, with interim meetings if required to deal with specific items of business.
The Board is responsible for the oversight and strategic planning of the operation of the Centre and the operation of the organisation as a charity.
The day to day running of the Centre is delegated to the Warden and the Booking Clerk, who are appointed by the Board.
The Trustees look after financial aspects of the organisation with most day to day activities being delegated to the Warden and Booking Clerk.
The Warden and Booking Clerk may attend board meetings, when requested to report, discuss and advise as necessary but have no voting rights.
## Risk Management
The Trustees have policies in place to ensure compliance with regulations relating to the health and safety of staff, volunteers, service users, and visitors. These include procedures in the event of fire, illness/accident, suspected abuse and to ensure high standards in food and kitchen hygiene. A general outline of legislation is also displayed at the Centre.
Risk assessments are carried out in respect of any perceived hazards and procedures developed to minimise any potential risk. These are reviewed at least annually.
The Association complies with the Working Time Directive, which came out on 1 October 1998 and the National Minimum Wage, which came into Force on 1 April 1999 and any subsequent updates.
The Trustees have also implemented policies for dealing with complaints, complements, grievance and discipline.
The Association has insured with Ansvar Insurance through W R S Limited - Insurance Brokers both public liability insurance and employer's liability insurance.
## Related Parties
There is at present no formal agreement with other parties. However funds have in the past been donated from the Community Fund for the original purchase of ''Woodlands'' and operational support from Staffordshire County Council. In a previous year a grant of £ 5,000 was received from Garfield Weston Foundation to help fund the construction of the Warden’s accommodation.
4.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## **Objectives and Activities**
When planning the activities for the year the Board of Trustees have considered the Charity Commissioners' guidance on public benefit. The objects of the Association are, by associating together with the inhabitants of Staffordshire and to the surrounding areas and Local Authorities, voluntary and other organisations in a common effort to provide, in the interests of Social Welfare and the advancement of education, facilities for recreation and other leisure time occupations for the young people of Staffordshire and other surrounding areas, being facilities:-
- (i) Of which those persons have need by reason of their youth, disablement, or social and economic circumstances, and
- (ii) Which will improve the conditions of life to such persons by promoting their physical, mental, social, and interpersonal well-being and in any manner, which is, or thereafter may be deemed by law to be charitable.
## **Achievements and Performance**
## Review of business
This year has been a disaster for the Centre with managing the impact of Covid. We were only able to manage 4% utilisation for the year. During the year we managed to accept 12 bookings in between lockdown periods totalling 453 bed nights. The number of youth bookings received was just 2 making youth booking account for 16% of the total bookings received.
The Youth organisations that have benefited from using us include:
- Help Barpak Foundation
- Hertfordshire County Council
Our membership has continued to grow and we recruited 8 new members. The total is now 269 of which approximately 23% are from the Staffordshire area.
We decided to put all marketing on hold but continued to use Booking.com to fill up short term gaps in between group bookings where possible.
During the year we furloughed our Warden Helen and Lisa who runs our booking office.
Ongoing water safety checks were performed by Helen Randles with the help of NCH. The employer’s liability insurance was renewed, and the certificate displayed at the Woodlands premises. We carried out a fire risk assessment and updated the logbook with any new findings or actions. This was done to the new format suggested by the local Fire Officer.
A Covid risk assessment was produced and updated monthly with guest declaration forms, guidance and preventative measures. A number of changes were made to the Centre in line with the items documented in the risk assessment.
5.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## **Achievements and performance - continued**
Review of business – continued
Prices were not increased during the year.
All Trustees’ meetings have been minuted and were conducted according to our constitution. The minutes are stored in our Sharepoint and are available at any time. All necessary correspondence has been dealt with.
We completed and launched a new website and the on-line booking system continues to operate efficiently. Improvements are planned and eventually we will move over to a new booking system.
We held one working weekend during the year in July 2020. We had a good turnout together with our volunteers and members the Trustees have managed to achieve a huge amount which was mainly related to Covid changes and ongoing maintenance. Some of the achievements are listed as follows:
- Hand sanitisers fitted.
- Paper towel dispensers fitted.
- COVID Risk Assessment.
- COVID signage – 4 signs, locate, print and laminate.
- COVID guest guidance document finalised and print for each room.
- ICO certificate – laminate and add to board.
- Fire certificate – laminate and add to board.
- Fire risk assessment.
- Cleaning log book.
- Handwashing techniques signage.
- Remove unessential items throughout.
- AA/Good to Go certification.
- E-mail to guests.
- Visitor Health Declaration.
- Water safety review.
- Fire drill review.
- 2m indication on hall floor.
- Guest guidelines document.
- Central heating booked.
- Room 1 floor tiles
- Plastering of first floor.
The Board of Trustees wishes to place on record its appreciation to the following:
- All donators to the Association and thanks to all volunteers for providing continued support.
- Conway County Borough Council for the £ 24,000 COVID grants.
- HMRC Job Retention Scheme for the £ 12,328 furlough payments.
- The Vice Chairman and all his sponsors on his cycling fund raising challenge.
- All donations to the Association and thanks to all volunteers for providing continued support.
6.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## **Achievements and performance - continued**
## Review of business – continued
## **Plans for Future Periods**
Tasks and improvements set for the coming year are:-
- CC TV Cameras.
- Additional parking.
- Relocate thermostatic mixing valves in ladies.
- Replace thermostatic mixing valve in mens’ toilets.
- LED lighting.
- Wall sockets with USB charging points.
- Review pricing structure.
- Bike store.
- Rolling programme of redecorating of rooms.
- Renew external rendering of retaining wall.
- Continue to replace lights.
- Signage for gate.
- Woodlands Lodge conversion.
- Purchase new washing machine and cooker.
- Ongoing refresh of kitchen and equipment.
- Ongoing garden maintenance.
- New publicity material required.
- Renovation of male toilets.
- More new beds.
Some work may roll over dependant on emergency issues that may arise.
We have had many reviews on Google, Facebook, Booking.com and in our Guest book. Overall, our users were happy and appreciated the accessible location of our accommodation and the value for money that the Centre provides.
## Results
The surplus of income over expenditure for the year was £ 8,377 (2020 - surplus £ 1,268).
The Board of Trustees wishes to place on record its appreciation and thanks to all volunteers for providing continued support.
## Stated reserves policy
Unrestricted funds are needed:-
- (a) to provide funds which can be designated for specific projects to enable them to be undertaken at short notice, and
- (b) to cover administration fund-raising and support costs without which the Association could not function.
The Trustees consider it prudent that unrestricted reserves should be sufficient:-
- (a) to avoid the necessity of realising fixed assets held for the Association's use,
- (b) to cover one years administration, fund raising and support costs, and
- (c) to cover the projected cost of £ 10,000 for ongoing refurbishment of the building.
The Trustees are of the opinion, after careful consideration of all relevant facts, that the unrestricted reserves during the year to 31 March 2022 should not fall below £ 40,000.
7.
## REPORT OF THE TRUSTEES TO THE MEMBERS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Charity law and Accounting and Reporting by Charities: Statement of Recommended Practice: requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required to give a true and fair view of the state of affairs of the Association and of the income and expenditure of the Association for that year.
In preparing the financial statements the Trustees are required to:-
- select suitable accounting policies and then apply them consistently;
- observe the methods and principals in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Association will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the Association and that enable them to ensure that the financial statements comply with the Charities Act 1993 (Revised 2006 and 2011) and Accounting and Reporting by Charities: Statement of Recommended Practice. They are also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report which has been prepared in accordance with both Accounting and Reporting by Charities: Statement of Recommended Practice and the Charities Act 1993 (Revised 2006 and 2011), was approved by the board and signed on its behalf by:-
Trustee............................................................................................................. J D Williams
Woodlands, Vicarage Road, Betws-y-Coed, Wales LL24 0AD.
Date: ................... 24 November 2022 ...................................
8.
## CHARTERED ACCOUNTANT'S REPORT
## TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## FOR THE YEAR ENDED 31 MARCH 2021
I report on the accounts for the year ended 31 March 2021 set out on pages 9 to 15.
## **Respective responsibilities of the trustees and reporting accountant**
As described on page 7, the Association's trustees are responsible for the preparation of the accounts, and they consider that the Association is exempt from an audit. It is my responsibility to carry out procedures designed to enable me to report my opinion.
## **Basis of opinion**
My work was conducted in accordance with the Statement of Standards for Reporting Accountants, and with the general Directions given by the Charity Commission. My procedures includes a review of the accounting records kept by the Association and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and making such limited enquiries of the officers of the Association as I considered necessary for the purposes of this report. 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.
## **Opinion**
In my opinion:
- (a) the financial statements are in agreement with the accounting records kept by the Association in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities and as required by section 130 of the Charities Act 2011;
(b) having regard only to, and on the basis of, the information contained in those accounting records:
- (i) the financial statements have been drawn up in a manner consistent with the accounting requirements specified by the Charities Act 2011; and the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice.
- (ii) the Association satisfied the conditions for exemption from an audit of the financial statements for the year, and did not, at any time within that year, fall within any of the categories of Associations not entitled to the exemption specified.
- (iii) no attention requires to be drawn in order to enable a proper understanding of the financial statements to be reached.
## Jan G Gromadzki
Chartered Accountant Date ............. 24 November 2022 ................
13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.
9.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## INCOME AND EXPENDITURE ACCOUNT
## FOR THE YEAR ENDED 31 MARCH 2021
||Notes|2021
|2020|
|---|---|---|---|
|||£|£|
|INCOME
|1e & f, 2|43,515|50,852|
|Expenditure
|3|(35,154)|(49,647)|
|||______|______|
|||8,361|1,205|
|Interest & other income receivable||16|63|
|Interest payable||-|-|
|||______|______|
|SURPLUS/(DEFICIT) OF INCOME OVER-||||
|EXPENDITURE FOR THE YEAR, BEING||||
|SURPLUS/(DEFICIT) FOR THE||||
|FINANCIAL YEAR|4
|£ 8,377|£ 1,268|
|||=====|=====|
|STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES||||
|FOR THE YEAR ENDED 31 MARCH 2021||||
|||2021|2020|
|||£|£|
|Surplus of income over expenditure for the year||8,377|1,268|
|||______|______|
|Total recognised gains and losses relating to the year||8,377|1,268|
|||______|______|
|Unrestricted members' funds||8,377
|1,268|
|Restricted funds||-|-|
|||_____|_____|
|Total gains and losses recognised since last annual report||£ 8,377
|£ 1,268|
|||=====
|=====|
There are no gains or losses other than the results as shown above.
The notes on pages 12 to 15 form part of these financial statements.
10.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## STATEMENT OF FINANCIAL ACTIVITIES
## FOR THE YEAR ENDED 31 MARCH 2021
|Unrestricted
Funds
£
**Income and expenditure**
**Incoming resources**
Grants
24,000
Investment income
16
Donations
-
Other income
7,187
______
**Total incoming resources**31,203
______
**Resources expended**
Direct charitable expenditure 20,382
Fundraising & publicity
-
Governance costs 2,444
______
**Total resources expended**22,826
______
**Net incoming/(outgoing)**
**resources before transfer**8,377
Transfer between funds
-
______
**Net incoming/(outgoing)**
**resources for the year**
8,377
**Other recognised gains**
**and losses**
-
Unrealised gains on investments -
______
**Net movement in funds**
8,377
Balances brought forward
at 1 April 2020
72,206
______
**Balances carried forward**
**31 March 2021**
£ 80,583
£
======
|Restricted
Total Funds Total Funds
Funds
2021
2020
£
£
£
12,328
36,328
-
-
16
63
-
-
105
-
7,187
50,747
______
______
______
12,328
43,531
50,915
______
______
______
12,328
32,710
44,698
-
-
-
-
2,444 4,949
______
______
______
12,328
35,154
49,647
______
______
______
-
8,377
1,268
-
-
-
______
_______
______
-
8,377
1,268
-
-
-
-
-
-
_____
______
______
-
8,377
1,268
142,011
214,217
212,949
_______
_______ _______
142,011
£ 222,594 £ 214,217
======
=======
======|Total Funds|
|---|---|---|
The notes on pages 12 to 15 form part of these accounts.
11.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## BALANCE SHEET
## AS AT 31 MARCH 2021
|
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank & in hand
CREDITORS- amounts falling
within one year
NET CURRENT ASSETS
DEFERRED INCOME
CAPITAL AND RESERVES
Members funds - restricted
Members funds - unrestricted
MEMBERS'FUNDS
|Notes
2021
2020
£
£
7
180,734
184,596
_______
_______
8
4,769
3,909
46,360
33,470
______ ______
51,129
37,379
due
9
(9,269)
(7,758)
______
______
41,860
29,621
10
(-)
(-)
_______
_______
£ 222,594
£ 214,217
======= =======
142,011
142,011
80,583
72,206
_______ _______
12 £ 222,594
£ 214,217
=======
=======|
|---|---|
These accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice and the Financial Reporting Standard for Smaller Entities (effective January 2015).
The Board of Trustees approved these accounts on 24 November 2022.
Trustee .......................................................................................................... Miss L Hill Trustee .......................................................................................................... J D Williams
12.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2021
## 1. PRINCIPAL ACCOUNTING POLICIES
## a.
## Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
The Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
- b. Preparation of the financial statements on a going concern basis
The Association reported a net cash inflow of £ 12,890 in the year to 31 March 2021. The inflow resulted from operating income exceeding costs offset by additions to fixed assets. Cash of £ 1,138 was used on acquiring fixed assets in the year. The Trustees are monitoring performance and cash reserves throughout the year and will look to adjusting prices for services provided when necessary. Local Authority funding from Staffordshire Council has been withdrawn. Action is being taken as required to compensate for this loss in income by generating funds by encouraging more diversity, but concentrating on youth, in those that use the facilities and services of the Centre and various fund raising activities.
## c. Depreciation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives.
At each balance sheet date, the Association reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.
On written down basis
Furniture & fittings 20% per annum Equipment 20% per annum
Land and buildings are not depreciated.
- d. Deferred taxation
Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is probable that a liability or asset will crystalise.
13.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED
## 1. PRINCIPAL ACCOUNTING POLICIES - CONTINUED
## e. Income
Income comprises amounts received from booking fees, grants, fund raising, donations and miscellaneous receipts, derived from ordinary activities.
## f. Grants
Grants received are taken to income and expenditure account in the year in which the expenditure to which they relate are incurred. Grants received in advance of the year in which the expenditure is incurred are carried forward in the balance sheet as deferred income.
## 2. INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE ASSOCIATION'S
## OBJECTS
|3.
4.|Unrestricted
Restricted
£
£
Conwy County Borough Council
- COVID grant
24,000
-
HMRC - JRS
-
12,328
Donations
-
-
Bookings
4,642
-
Fund raising and miscellaneous
2,545
-
______
_____
£ 31,187 £ 12,328 £
====== ====== =
EXPENDITURE
2021
£
Administrative expenses
£ 35,154
=====
SURPLUS/(DEFICIT) OF INCOME OVER
EXPENDITURE FOR THE YEAR 2021
£
This is stated after charging:-
Legal fees
-
Depreciation of tangible fixed assets 5,000
====
|2021
£
24,000
12,328
-
4,642
2,545
______
43,515 £
===== =
2020
£
£ 49,647
=====
2020
£
-
5,000
====|2020
£
-
-
105
50,747
-
______
50,852
=====
|
|---|---|---|---|
14.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED
## 5.
|TRUSTEES'EMOLUMENTS
2021
£
Fees
£ NIL
£
======
=|2020|
|---|---|
||£
NIL
====|
6. TAXATION
Due to the charitable status of the Association and the activities in which it is involved no liability to United Kingdom Corporation tax arises.
## 7. TANGIBLE ASSETS
|TANGIBLE ASSETS||||||
|---|---|---|---|---|---|
|||Furniture||||
||Land &|and||||
||Buildings|fittings|Equipment||Total|
|Cost|£|£|£||£|
|As at 1 April 2020|150,406|48,796|36,559||235,761|
|Additions|-|100|1,038||1,138|
|Disposals|(-)|(400)|(400)||(800)|
||_______|______|______||_______|
|As at 31 March 2021|150,406|48,496|37,197||236,099|
||_______|______|______||_______|
|Depreciation||||||
|As at 1 April 2020|-|33,754|17,411||51,165|
|Charge for the year|-|3,000|2,000||5,000|
|Eliminated on disposals (-)||(400)|(400)||(800)|
||____|______|______||______|
|As at 31 March 2021|-|36,354|19,011||55,365|
||____|______|______||______|
|Net Book Values||||||
|As at 31 March 2021|£ 150,406|£ 12,142|£ 18,186|£|180,734|
||======|=====|=====|======||
|As at 31 March 2020|£ 150,406|£ 15,042|£ 19,148|£|184,596|
||======|=====|=====|======||
|8.
|DEBTORS
Debtors receivable
Prepayments
£
=|2021
2020
£
£
2,152
1,309
2,617
2,600
_____ _____
4,769 £ 3,909
==== =====|
|---|---|---|
15.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 31 MARCH 2021 - CONTINUED
|9.
10.|CREDITORS- amounts falling due
within one year
Taxation and social security
Other creditors
£
=
DEFERRED INCOME
£
=|2021
£
570
8,699
_____
9,269
£
====
=
2021
£
-
£
====
|2020
£
1,095
6,663
_____
7,758
====
2020
£
-
=====|
|---|---|---|---|
Deferred income represents grants received in the financial year ahead of expenditure that will be incurred in the subsequent financial year.
## 11. DEFERRED TAXATION
The full potential liability in respect of deferred taxation at 31 March 2021 was £ Nil (2020 - £ nil ).
## 12. RECONCILIATION OF MOVEMENTS IN MEMBERS' FUNDS
|||2021|2020|
|---|---|---|---|
|||£|£|
|Surplus/(deficit) of income over expenditure||||
|for the year||8,377
|1,268|
|Opening members' funds||214,217|212,949|
|||_______
|_______|
|Closing members' funds||£ 222,594
|£ 214,217|
|||=======
|=======|
|Members' funds - restricted||142,011|142,011|
|Members' funds - unrestricted|`|80,583|72,206|
|||_______
|_______|
|Closing members' funds||£ 222,594|£ 214,217|
|||=======
|=======|
## 13. CAPITAL COMMITMENTS
At 31 March 2021 the trustees had no authorised capital expenditure. (2020 - none).
## 14. CONTINGENT LIABILITIES
There were no contingent liabilities at 31 March 2021 (2020 - Nil).
Page A.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## DETAILED INCOME AND EXPENDITURE ACCOUNT
## FOR THE YEAR ENDED 31 MARCH 2021
|||2021|||2020|||
|---|---|---|---|---|---|---|---|
|||£
|£|
|£
|£||
|INCOME||||||||
|Grants||||||||
|Conwy|County Borough Council|||||||
||- Covid grant|24,000|||-|||
|HMRC||||||||
||- Job Retention Scheme|12,328|||-|||
|Donations||-|||105|||
|Bookings||4,642|||50,747|||
|Fund raising & miscellaneous||2,545|||-|||
|||______|||______|||
|||||43,515|||50,852|
|ADMINISTRATIVE EXPENSES||||(35,154)||(49,647)||
|||||______||______||
|||||8,361|||1,205|
|OTHER INCOME||||||||
|Bank interest received||16|||63|||
|||_____|||____|||
|||||16|||63|
|INTEREST PAYABLE||||||||
|Bank||||-|||-|
||||______||||_____|
|SURPLUS/(DEFICIT) OF INCOME||||||||
|OVER|EXPENDITURE IN THE YEAR||£|8,377||£|1,268|
||||======|||=====||
Page B.
## THE BARN OUTDOOR PURSUITS ASSOCIATION
## SCHEDULE OF ADMINISTRATIVE EXPENSES
## FOR THE YEAR ENDED 31 MARCH 2021
|||2021|||2020||
|---|---|---|---|---|---|---|
||£||£|£||£|
|TRUSTEES'REMUNERATION|||-|||-|
|ESTABLISHMENT EXPENSES|||||||
|Rates|1,387|||1,030|||
|Water rates|798|||1,153|||
|Light and heat|4,350|||7,347|||
|Insurances|2,086|||2,120|||
||_____|||______|||
||||8,621|||11,650|
|ADMINISTRATIVE EXPENSES|||||||
|Salaries and National Insurance|15,008|||15,697|||
|Pension costs|111|||120|||
|Telephone & broadband|447|||553|||
|Postage|14|||18|||
|Marketing costs|930|||800|||
|Commissions payable|104|||3,969|||
|Cleaning & materials|865|||1,916|||
|Consumables|547|||1,211|||
|Repairs, renewals & maintenance costs|2,054|||3,688|||
|Licences|158|||155|||
|Professional fees|-|||-|||
|Accountant's fees|844|||803|||
|Bank charges|30|||90|||
|Travelling costs|144|||1,169|||
|Subsistence costs|28|||615|||
|Sundry expenses|214|||844|||
|Legionella testing & related costs|-|||1,314|||
|Subscriptions|35|||35|||
|Depreciation|5,000|||5,000|||
||______|||______|||
||||26,533|||37,997|
||||______|||______|
||||£ 35,154|||£ 49,647|
||||======|||======|