## THE BARN OUTDOOR PURSUITS ASSOCIATION ## FINANCIAL STATEMENTS ## FOR THE YEAR ENDED 31 MARCH 2022 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
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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 2022. ## **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 & Secretary| ||James D Williams
|Vice chairperson & Treasurer| ||Mrs Lesley Boxall|| ||Eric Drinkwater|| ||Miss Louise Evans
|Sponsorship| ||Mrs Jan Hardware|| ||Andrew Gilbert|| ||Mrs Catriona Longford|Internal auditor & Procurement| ||James Whitford|Promotions & Publicity| |Secretary|Miss Louise Hill|| |Treasurer:|James D Williams|| |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 2022 was 280 (2021 - 269). ## 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 2022 are listed on page 1. At the Members' Meeting held on 24 November 2022 all the Trustees offered their resignations. All of the Trustees were re-elected 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 We are starting to see a recovery in the usage of the Centre post Covid. During the year the Centre achieved 19% utilisation, which is approximately half what it was pre Covid. The target was 45% but in hindsight this was ambitious and organisations are being cautious with their activities. During the year we serviced 185 total bookings which equated to a total of 2,239 bed nights sold. Of these we received 17 youth group bookings which accounted for 1,560 bed nights and equates to 70% youth utilisation. The Centre has not seen this level of youth utilisation since 2017. Last year we reported wrongly on the youth utilisation at 16% due to a calculation error. The figure should have been 40%. Our membership has still continued to grow, as we recruited 11 new members. The total is now 280 of which approximately 22% are from the Staffordshire area. The youth organisations that have benefited from the Centre include: - Bede House Association (bedehouse.org.co) - Hertfordshire County Council - Kenilworth Community Church - The Hazel Academy - Farmor’s School - Blythe Bridge High School - 1[st] Watchfield and Shrivenham Scout Group. We received a total of 20 whole Centre bookings, of which 3 were from adult groups and the remaining were from youth groups. Income for the year, which was mainly from booking sales, was £ 31,586 for the year Total expenditure was £ 43,244. 5. ## REPORT OF THE TRUSTEES TO THE MEMBERS OF ## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED ## **Achievements and performance - continued** ## Review of business – continued In 2018 we created a 5 year plan that sets out to achieve 55% utilisation by 2023, with a minimum of 70% of usage by youth groups and an income of £ 64.6K. Due to the effect of Covid on this plan we originally extended this plan to a six year plan however recent sales have meant a more realistic plan would be to extend this to a 7 year plan ending in 2025. We have resumed our marketing strategy to use social media in conjunction with The Independent Hostels Association IHUK which has worked well and we will continue to use GroupAccommodation.com for selling to groups and Booking.com to fill up short term gaps in between group bookings. We resumed the employment of Helen following a long period of furlough. Lisa who manages bookings resigned at the start of the year. We interviewed, appointed and trained Fiona Witton as her replacement. 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. We have agreed on a new pricing structure which we deferred implementing until the next year so as a result prices were not increased during the year under review. 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 launched our new website (www.woodlandscentre.com) and continued working on a new on-line booking system. Activity on the website has increased dramatically compared to the previous year which was during Covid and we have seen the activity return to similar levels as before Covid. Organic search accounted for 41% of our website traffic. Facebook and IHUK were our top referrers to the website. We held four working weekends during the year in April 2021, May 2021, July 2021 and October 2021. Our volunteers were keen to return post Covid and we had a great turnout to each. Together with our volunteers and members the Trustees have managed to achieve a huge amount. Some of the achievements are listed as follows: - Repaired leaking flat roof. - Painted garden retaining wall, steps, handrail and back wall. - More new beds purchased, delivered and assembled. - New fire escape handrail. - Dangerous tree felled. - Repaired and cleaned drains and cleared gutters. - Fitted a CCTV system. - New outdoor lighting. 6. ## REPORT OF THE TRUSTEES TO THE MEMBERS OF ## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED ## **Achievements and performance - continued** Review of business – continued - Remove some of the overgrown Rhododendrons. - Repaired retaining wall. - Repaired and painted gate. - Garden maintenance. - Various painting throughout. - New washing machine. - Investigated leaking main roof. - New water heater. - Fitted new central heating pump. - Removed grill. - Fire risk assessment. - Water safety review. The Board of Trustees wishes to place on record its appreciation for all donations to the Association and thanks to all volunteers for providing continued support. ## **Plans for Future Periods** Tasks and improvements set for the coming year are:- - Replace thermostatic mixing valve in mens’ toilets. - More LED lighting. - Wall sockets with USB charging points. - Fix broken window locks. - Fit new door locks. - Signage for gate. - More new beds. - Purchase new cooker. - Repair boundary dry stone wall. - Replace broken lounge sofa. - Repair sofit board above kitchen door. - Repair broken floor tiles in hallway. - Fit window retainers. - Repair leaking showers. - Rendering of wall on fire escape. - Clear out games room. - Ongoing removal of overgrown Rhododendrons. - Ongoing refresh of kitchen and equipment. - Ongoing garden maintenance. - External window clean. - Paint radiators. - Fix emergency pull chord in bathroom. - Roof repairs. - Additional parking. - Bike store. - Woodlands Lodge conversion. - Renovation of male toilets. 7. ## REPORT OF THE TRUSTEES TO THE MEMBERS OF ## THE BARN OUTDOOR PURSUITS ASSOCIATION - CONTINUED ## **Achievements and performance - continued** Review of business – continued 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. Please see some of our reviews: I absolutely loved my stay at the Woodlands Centre ! Wasn’t sure what to expect given the super low prices, but the female dorm was clean, the other guests were considerate and quite, and the warden was so accommodating and helpful !. The only thing I would note – if you’re travelling in from out of town, the buses to and from town are sparse, so you’ll need to get your timing right on those and plan ahead. **Cari Reinert** Lovely place. Nice for motorbikes (private parking, near all beautiful roads). Cheap rooms with bathroom, TV, wifi. Nice food around. Highly recommended. **Radoll** Wonderful place, set back from the main road, ample parking, beautiful views, great facilities. A great base for Betws and North Wales. Helen, the warden is amazing and always goes the extra mile to ensure your stay is top notch. **Michele Hopwood** Very good. Perfect location. **Ren Krusz** Fantastic place to stay. **Christopher Forrester** Amazing place and I really admire the work of the charitable organisation is doing for young people. Helen is wonderful. **Sriman Ramabhadran** Another great stay at the Woodlands, its clean, fresh and pleasant to be here. Many thanks to Helen for all of her noticeable hard work. **1[st] Netherton Scouts** ## Results The deficit of income over expenditure for the year was £ 11,654 (2021 - surplus £ 8,377). 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 2023 should not fall below £ 40,000. 8. ## 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: ................... 4 March 2023 ................................... 9. ## CHARTERED ACCOUNTANT'S REPORT ## TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## FOR THE YEAR ENDED 31 MARCH 2022 I report on the accounts for the year ended 31 March 2022 set out on pages 10 to 16. ## **Respective responsibilities of the trustees and reporting accountant** As described on page 8, 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 ............. 4 March 2023 ................ 13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT. 10. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## INCOME AND EXPENDITURE ACCOUNT ## FOR THE YEAR ENDED 31 MARCH 2022 ||Notes|2022
|2021| |---|---|---|---| |||£|£| |INCOME
|1e & f, 2|31,586|43,515| |Expenditure
|3|(43,244)|(35,154)| |||______|______| |||(11,658)|8,361| |Interest & other income receivable||4|16| |Interest payable||-|-| |||______|______| |(DEFICIT)/SURPLUS OF INCOME OVER-|||| |EXPENDITURE FOR THE YEAR, BEING|||| |(DEFICIT)/SURPLUS FOR THE|||| |FINANCIAL YEAR|4
£ (11,654)||£ 8,377| |||=====|=====| |STATEMENT OF TOTAL RECOGNISED GAINS AND||LOSSES|| |FOR THE YEAR ENDED 31 MARCH 2022|||| |||2022|2021| |||£|£| |(Deficit)/surplus of income over expenditure for the year||(11,654)|8,377| |||______|______| |Total recognised gains and losses relating to the year||(11,654)|8,377| |||______|______| |Unrestricted members' funds||(11,654)
|8,377| |Restricted funds||-|-| |||______|_____| |Total gains and losses recognised since last annual report £ (11,654)
|||£ 8,377| |||======
|=====| There are no gains or losses other than the results as shown above. The notes on pages 13 to 16 form part of these financial statements. 11. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## STATEMENT OF FINANCIAL ACTIVITIES ## FOR THE YEAR ENDED 31 MARCH 2022 |Unrestricted
Funds

£

**Income and expenditure**
**Incoming resources**
Grants
-

Investment income
4

Donations
20

Other income
25,306

______

**Total incoming resources**25,330

______

**Resources expended**
Direct charitable expenditure 34,178

Fundraising & publicity
-

Governance costs 2,806

______

**Total resources expended**36,984

______

**Net incoming/(outgoing)**
**resources before transfer**(11,654)

Transfer between funds
-

______

**Net incoming/(outgoing)**
**resources for the year**
(11,654)

**Other recognised gains**
**and losses**
-

Unrealised gains on investments -

______

**Net movement in funds**
(11,654)

Balances brought forward
at 1 April 2021
80,583

______

**Balances carried forward**
**31 March 2022**
£ 68,929
£
======
|Restricted
Total Funds Total Funds
Funds
2022
2021
£
£
£
6,260
6,260
36,328
-
4
16
-
20
-
-
25,306
7,187
______
______
______
6,260
31,590
43,531
______
______
______
6,260
40,438
32,710
-
-
-
-
2,806 2,444
______
______
______
6,260
43,244
35,154
______
______
______
-
(11,654)
8,377
-
-
-
______
_______
______
-
(11,654)
8,377
-
-
-
-
-
-
_____
______
______
-
(11,654)
8,377
142,011
222,594
214,217
_______
_______ _______
142,011
£ 210,940 £ 222,594
======
=======
======|Total Funds| |---|---|---| The notes on pages 13 to 16 form part of these accounts. 12. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## BALANCE SHEET ## AS AT 31 MARCH 2022 |
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
2022
2021
£
£
7
176,273
180,734
_______
_______
8
2,694
4,769
42,252
46,360
______ ______
44,946
51,129
due
9
(10,279)
(9,269)
______
______
34,667
41,860
10
(-)
(-)
_______
_______
£ 210,940
£ 222,594
======= =======
142,011
142,011
68,929
80,583
_______ _______
12 £ 210,940
£ 222,594
=======
=======| |---|---| 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 4 March 2023. Trustee .......................................................................................................... Miss L Hill Trustee .......................................................................................................... J D Williams 13. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## NOTES TO THE ACCOUNTS ## FOR THE YEAR ENDED 31 MARCH 2022 ## 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 outflow of £ 4,108 in the year to 31 March 2022. The outflow resulted from operating costs exceeding income offset by additions to fixed assets. Cash of £ 539 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. 14. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## NOTES TO THE ACCOUNTS ## FOR THE YEAR ENDED 31 MARCH 2022 - 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
-
-

HMRC - JRS
-
6,260

Donations
20
-

Bookings
25,306
-

Fund raising and miscellaneous
-
-

______
_____

£ 25,326 £ 6,260 £
====== ====== =
EXPENDITURE
2022
£
Administrative expenses
£ 43,244

=====

(DEFICIT)/SURPLUS OF INCOME OVER
EXPENDITURE FOR THE YEAR 2022

£

This is stated after charging:-
Legal fees
-

Depreciation of tangible fixed assets 5,000

====
|2022

£

-
6,260
20
25,306
-
______
31,586 £
===== =
2021
£
£ 35,154
=====
2021
£
-
5,000
====|2021
£
24,000
12,328
-
4,642
2,545
______
43,515
=====

| |---|---|---|---| 15. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## NOTES TO THE ACCOUNTS ## FOR THE YEAR ENDED 31 MARCH 2022 - CONTINUED ## 5. |TRUSTEES'EMOLUMENTS
2022

£

Fees
£ NIL
£
======
=|2021| |---|---| ||£
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 2021|150,406|48,496|37,197||236,099| |Additions|-|205|334||539| |Disposals|(-)|(400)|(400)||(800)| ||_______|______|______||_______| |As at 31 March 2022|150,406|48,301|37,131||235,838| ||_______|______|______||_______| |Depreciation|||||| |As at 1 April 2021|-|36,354|19,011||55,365| |Charge for the year|-|3,000|2,000||5,000| |Eliminated on disposals (-)||(400)|(400)||(800)| ||____|______|______||______| |As at 31 March 2022|-|38,954|20,611||59,565| ||____|______|______||______| |Net Book Values|||||| |As at 31 March 2022|£ 150,406|£ 9,347|£ 16,520|£|176,273| ||======|=====|=====|======|| |As at 31 March 2021|£ 150,406|£ 12,142|£ 18,186|£|180,734| ||======|=====|=====|======|| |8.
|DEBTORS


Debtors receivable

Prepayments


£
=|2022
2021
£
£
-
2,152
2,694
2,617
_____ _____
2,694 £ 4,769
==== =====| |---|---|---| 16. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## NOTES TO THE ACCOUNTS ## FOR THE YEAR ENDED 31 MARCH 2022 - CONTINUED |9.
10.|CREDITORS- amounts falling due
2022

within one year
£

Taxation and social security
760

Other creditors
9,519

_____

£ 10,279
£
=====
=
DEFERRED INCOME
2022

£

£ -
£
=====
|2021
£
570
8,699
_____
9,269
====
2021
£
-
=====| |---|---|---| 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 2022 was £ Nil (2021 - £ nil ). ## 12. RECONCILIATION OF MOVEMENTS IN MEMBERS' FUNDS |||2022|2021| |---|---|---|---| |||£|£| |Surplus/(deficit) of income over expenditure|||| |for the year||(11,654)
|8,377| |Opening members' funds||222,594|214,217| |||_______
|_______| |Closing members' funds||£ 210,940
|£ 222,594| |||=======
|=======| |Members' funds - restricted||142,011|142,011| |Members' funds - unrestricted|`|68,929|80,583| |||_______
|_______| |Closing members' funds||£ 210,940|£ 222,594| |||=======
|=======| ## 13. CAPITAL COMMITMENTS At 31 March 2022 the trustees had no authorised capital expenditure. (2021 - none). ## 14. CONTINGENT LIABILITIES There were no contingent liabilities at 31 March 2022 (2021 - Nil). Page A. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## DETAILED INCOME AND EXPENDITURE ACCOUNT ## FOR THE YEAR ENDED 31 MARCH 2022 |||2022|||2021||| |---|---|---|---|---|---|---|---| |||£|£|
|£
|£|| |INCOME|||||||| |Grants|||||||| |Conwy|County Borough Council||||||| ||- Covid grant|-|||24,000||| |HMRC|||||||| ||- Job Retention Scheme|6,260|||12,328||| |Donations||20|||-||| |Bookings||25,306|||4,642||| |Fund raising & miscellaneous||-|||2,545||| |||______|||______||| |||||31,586|||43,515| |ADMINISTRATIVE EXPENSES||||(43,244)||(35,154)|| |||||______||______|| ||||(11,658)||||8,361| |OTHER INCOME|||||||| |Bank interest received||4|||16||| |||_____|||____||| |||||4|||16| |INTEREST PAYABLE|||||||| |Bank||||-|||-| ||||______||||_____| |(DEFICIT)/SURPLUS OF INCOME|||||||| |OVER|EXPENDITURE IN THE YEAR||£ (11,654)|||£|8,377| ||||======|||=====|| Page B. ## THE BARN OUTDOOR PURSUITS ASSOCIATION ## SCHEDULE OF ADMINISTRATIVE EXPENSES ## FOR THE YEAR ENDED 31 MARCH 2022 ||2022|||2021|| |---|---|---|---|---|---| ||£|£|£||£| |TRUSTEES'REMUNERATION||-|||-| |ESTABLISHMENT EXPENSES|||||| |Rates|2,759||1,387||| |Water rates|1,344||798||| |Light and heat|6,370||4,350||| |Insurances|2,083||2,086||| ||_____||______||| |||12,556|||8,621| |ADMINISTRATIVE EXPENSES|||||| |Salaries and National Insurance|15,387||15,008||| |Pension costs|158||111||| |Telephone & broadband|445||447||| |Postage|26||14||| |Marketing costs|960||930||| |Commissions payable|1,394||104||| |Cleaning & materials|2,868||865||| |Consumables|730||547||| |Repairs, renewals & maintenance costs|1,645||2,054||| |Licences|159||158||| |Professional fees|-||-||| |Accountant's fees|866||844||| |Bank charges|52||30||| |Travelling costs|65||144||| |Subsistence costs|44||28||| |Sundry expenses|6||214||| |Legionella testing & related costs|848||-||| |Subscriptions|35||35||| |Depreciation|5,000||5,000||| ||______||______||| |||30,688|||26,533| |||______|||______| |||£ 43,244|||£ 35,154| |||======|||======|