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2020-12-31-accounts

Charity registration number: 522610

Bishops Wood Village Hall

Annual Report and Financial Statements for the Year Ended 31 December 2020

Bishops Wood Village Hall

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 18

Bishops Wood Village Hall

Reference and Administrative Details

Trustees Mr John Groom, Treasurer Mr Colin Wolverson, Deputy Chair/House Manager Mrs Mary Wolverson, Tuesday Drop In Representative Mr Beverley Cooper, Neighbourhood Watch Representative Mr Stuart Playford, School Representative Mrs Janet McIlvenna, W.I.Representative Mrs Carolyn Fewkes Mr Tony Sloane Mr Bill Oakley Mr Ian Tipper, Minutes Secretary Ms Elizabeth Sharp Mrs Rachel Glover, Parish Council Rep Principal Office 9 Tong Road Bishops Wood Stafford ST19 9AB Charity Registration Number 522610 Independent Examiner Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent Staffordshire ST1 5DD

Page 1

Bishops Wood Village Hall

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.

Trustees

Mr Tim Webber, Chairman (resigned 25 October 2020) Mr John Groom, Treasurer Mr Colin Wolverson, Deputy Chair/House Manager Mrs Mary Wolverson, Tuesday Drop In Representative Mrs Karen Webber, Bookings Secretary (resigned 25 October 2020) Mr Beverley Cooper, Neighbourhood Watch Representative Mr Stuart Playford, School Representative Mrs Janet McIlvenna, W.I.Representative Mrs Carolyn Fewkes Mr Tony Sloane Mr Bill Oakley Mr Ian Tipper, Minutes Secretary Ms Elizabeth Sharp

Mrs Rachel Glover, Parish Council Rep (appointed 25 October 2020)

As ever my thanks go to all the trustees who have so willingly re committed themselves and given up their time in this difficult period.

A big thank you to our Bar Manager, Paul, his wife, Sue and his staff and to our cleaner Liz. Last but certainly not least our thanks go to the County, District and Parish Councils who support your hall with grants, donations and much appreciated advice especially during this very difficult year.

Objectives and activities

Objects and aims

The Trustees’ key objective is the provision of a safe, pleasant and well maintained venue for the benefit of the inhabitants of the village and surrounding area. It is provided without discrimination of sex, sexual orientation, age, disability, nationality, race, political or religious opinions.

Public benefit

The hall is used by a variety of village organisations and regular hirers to provide an array of different activities. It is used by the BWVH Management Committee for fundraising events.

The hall is also available for hire for private functions including children’s parties, wedding receptions, funeral teas and family parties.

The hall has a Premises Licence and employs a Bar Manager with a Personal Licence to sell alcohol at the hall bar.

Once the Hall can be brought back into full use, the above activities will continue.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

Bishops Wood Village Hall

Trustees' Report

Achievements and performance

Village Hall Extension and Site Improvement

We were successful with our three funding bids securing £5,000 in May from the Garfield Weston Foundation, £10,000 in October from ACRE and £10,000 in January this year from the Lottery Commission. Our Buy a Brick Scheme was launched in September 2019 and raised around £1,500 so far and our thanks go to everyone who has donated.

We proposed to commence works in April 2020 with a targeted project completion in October 2020 also intending to carry out enhancements and improvements to the grounds and exterior during this period.As the pandemic continued this caused the time scales for contractors work to extend and will carry on into 2021.

Entertainment and fundraising

The sub committee of volunteers continued to oversee the organisation of village hall entertainment and aimed to provide a varied calendar of events for all age groups within the village.

However due to the present situation with lockdown many of the proposed events that were organised had to be cancelled for the foreseeable future.

Thanks to Stuart Playford and his committee members for organising the Halloween and Christmas party /Lights switch on in November while observing the government guidelines at that time with social distancing and use of face coverings just prior to the second lockdown.

Hall Bookings

These were suspended until further notice.

Hall Maintenance

As ever we always have various ongoing maintenance requirements, external cleaning, and other general items, such as hedge and tree cutting, these are all carried out as and when required, thanks to the few hardy volunteer’s that help out.

Our main ongoing project as mentioned above is for the extension to the kitchen and storeroom area, to bring additional storage space and an up to date catering facility, this work is continuing hopefully to be completed in early 2021.

Many thanks to Mr. B Oakley and his team who continue to oversee and organise this project Many thanks also to those volunteers who continue to provide new internal services and other works following on from the appointed building and fit out contractors.

Financial review

The financial results are shown on pages 6-18 of this report. Income £61,248 (2019:£44,880),Cash at Bank £35,699 (2019:£25,189)

£12,000 has been transferred to a dedicated building fund account after the year end.

We have endeavoured to reduce the amount of cash handling by encouraging hirers to pay directly into our bank through internet banking. We have also introduced a card reading service which has allowed bar customers to pay by debit or credit card. This has also proved successful.

We have been successful in securing grant funding and the monies received up to the year end date are included in the above figures.

Policy on reserves

Some money is earmarked for specific activities and as a capital fund. general reserves are maintained at a level to enable the village hall to continue to operate through any periods of unforseen reduced income and to carry out ongoing maintenance and repair work.

Page 3

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Bishops Wood Village Hall

Independent Examiner's Report to the trustees of Bishops Wood Village Hall

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 6 to 18.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Bishops Wood Village Hall you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Bishops Wood Village Hall's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Bishops Wood Village Hall as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Daryl Denson ACMA

VAST The Dudson Centre Hope Street Stoke on Trent Staffordshire ST1 5DD

11/06/2021 Date:.............................

Page 5

Bishops Wood Village Hall

Statement of Financial Activities for the Year Ended 31 December 2020

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other income
5
Total Income
Expenditure on:
Raising funds
6
Charitable activities
7
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19
Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Other income
5
Total Income
Expenditure on:
Raising funds
6
Charitable activities
7
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
19
Unrestricted
funds
£
14,439
3,718
5,590
131
23,878
(4,239)
(13,448)
(17,687)
6,191
168,406
174,597
Unrestricted
funds
£
3,031
13,421
27,286
1,142
44,880
(21,861)
(16,110)
(37,971)
6,909
161,497
168,406
Restricted
funds
£
37,000
-
-
-
37,000
-
-
-
37,000
1,451
38,451
Restricted
funds
£
-
-
-
-
-
-
-
-
-
1,451
1,451
Total
2020
£
51,439
3,718
5,590
131
60,878
(4,239)
(13,448)
(17,687)
43,191
169,857
213,048
Total
2019
£
3,031
13,421
27,286
1,142
44,880
(21,861)
(16,110)
(37,971)
6,909
162,948
169,857

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for both periods is shown in note 19.

The notes on pages 8 to 18 form an integral part of these financial statements. Page 6

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Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

1 Accounting policies

Statement of compliance

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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102) (Second Edition)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Bishops Wood Village Hall 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 8

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Land and Buildings nil Fixtures & fittings 10% on cost Funiture & equipment 25% reducing balance

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Page 9

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of is established when there is objective evidence that the will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 10

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

2 Income from donations and legacies

Unrestricted funds
Designated
£
General
£
Donations and legacies;
Donations from individuals
1,470
89
Grants, including capital grants;
Government grants
-
12,880
Grants from other charities
-
-
1,470
12,969
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
3
Income from charitable activities
Private functions
Private regulars
Village Hall functions
Village organisations
Private functions
Private regulars
Village Hall functions
Elections
Restricted
funds
£
-
-
37,000
37,000
Unrestricted
funds
General
£
151
2,880
3,031
Unrestricted
funds
General
£
934
1,402
1,382
3,718
Unrestricted
funds
General
£
360
6,297
4,300
1,464
1,000
13,421
Total
2020
£
1,559
12,880
37,000
51,439
Total
2019
£
151
2,880
3,031
Total
2020
£
934
1,402
1,382
3,718
Total
2019
£
360
6,297
4,300
1,464
1,000
13,421

Page 11

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

4 Income from other trading activities

Trading income;
Sales of goods and services
Local fundraising and street collection income
Lotteries and competitions income
Trading income;
Sales of goods and services
Events income;
Other events income
5
Other income
Buy a brick scheme
Buy a brick scheme
Unrestricted funds
Designated
£
General
£
100
4,884
-
30
-
576
100
5,490
Unrestricted funds
Designated
£
General
£
1,001
21,091
-
5,194
1,001
26,285
Unrestricted
funds
General
£
131
Unrestricted
funds
General
£
1,142
Total
2020
£
4,984
30
576
5,590
Total
2019
£
22,092
5,194
27,286
Total
2020
£
131
Total
2019
£
1,142

Page 12

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

6 Expenditure on raising funds

a) Costs of trading activities

Costs of goods sold
Allocated support costs
Note
Costs of goods sold
Events and conferences
Allocated support costs
Unrestricted
funds
Note
General
£
3,151
1,088
4,239
Unrestricted funds
Designated
£
General
£
781
11,126
-
4,394
-
5,560
781
21,080
Total
2020
£
3,151
1,088
4,239
Total
2019
£
11,907
4,394
5,560
21,861

7 Expenditure on charitable activities

Staff costs
Gas & electricity
Water, sewerage & refuse
Insurance
Repairs & maintenance
Cleaning & consumables
Telephone, stationery & postage
Village Hall functions
Independent examination
Depreciation
Professional fees and licences
Activity
undertaken
directly
£
697
3,622
888
984
2,204
144
1,041
1,454
420
1,054
940
13,448
Total
2020
£
697
3,622
888
984
2,204
144
1,041
1,454
420
1,054
940
13,448

Page 13

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

Staff costs
Gas & electricity
Water, sewerage & refuse
Insurance
Repairs & maintenance
Cleaning & consumables
Telephone, stationery & postage
Village Hall functions
Other sundry expenditure
Independent examination
Depreciation
Professional fees and licences
Activity
undertaken
directly
£
2,469
4,102
1,383
961
1,449
379
1,002
1,149
276
420
962
1,558
16,110
Total
2019
£
2,469
4,102
1,383
961
1,449
379
1,002
1,149
276
420
962
1,558
16,110

£13,218 (2019 - £16,110) of the above expenditure was attributable to unrestricted funds and £Nil (2019 - £Nil) to restricted funds.

8 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
420
420
Unrestricted
funds
General
£
420
420
Total
2020
£
420
420
Total
2019
£
420
420

Page 14

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

9 Government grants

During the period the charity received grants from the Brewood and Coven Parish Council of £2,880 (2019 £2,880) and a grant from South Staffs Council £10,000 (2019:nil) relating to the Small Busines Grant given to organisaitons during Covid 19.

The amount of grants recognised in the financial statements was £12,880 (2019 - £2,880). There were no unfulfilled conditions

The charity has received no other forms of government assistance

10 Net incoming/outgoing resources

Net incoming resources for the year include:

Depreciation of fixed assets 2020
£
1,054
2019
£
962

11 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

12 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
2020
£
697
2019
£
2,469

No employee received emoluments of more than £60,000 during the year

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 15

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

14 Tangible fixed assets

14 Tangible fixed assets
Cost
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
15 Stock
Stocks
16 Debtors
Other debtors
17 Cash and cash equivalents
Cash on hand
Cash at bank
18 Creditors: amounts falling due within one year
Trade creditors
Accruals
Land and
buildings
£
137,710
35,453
Furniture and
equipment
£
75,740
-
75,740
70,741
1,054
71,795
3,945
4,999
2020
£
603
2020
£
569
2020
£
425
35,274
35,699
2020
£
511
420
931
Total
£
213,450
35,453
248,903
70,741
1,054
71,795
177,108
142,709
2019
£
3,102
173,163 75,740
-
-
70,741
1,054
- 71,795
173,163 3,945
137,710 4,999
2020
£
603
2020
£
569
2020
£
425
35,274
35,699
2020
£
511
420
931
2019
£
517
2019
£
415
24,774
25,189
2019
£
1,145
515
1,660

Page 16

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

19 Funds

Unrestricted funds
General
Management fund
Designated
Capital fund
Bugle
Neighbourhood Watch
Emergency Fund
Total unrestricted funds
Restricted funds
Healthy Living
Village Hall Extension
Total restricted funds
Total funds
Unrestricted funds
General
Management fund
Designated
Capital fund
Bugle
Total unrestricted funds
Restricted
Healthy Living
Total funds
Balance at 1
January
2020
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31
December
2020
£
27,926
22,678
(18,057)
(10,000)
22,547
140,835
-
-
-
140,835
(355)
100
-
-
(255)
-
1,470
-
-
1,470
-
-
-
10,000
10,000
140,480
1,570
-
10,000
152,050
168,406
24,248
(18,057)
-
174,597
1,451
-
-
-
1,451
-
37,000
-
-
37,000
1,451
37,000
-
-
38,451
169,857
61,248
(18,057)
-
213,048
Balance at 1
January 2019
£
Incoming
resources
£
Resources
expended
£
Balance at 31
December
2019
£
21,237
43,879
(37,190)
27,926
140,835
-
-
140,835
(575)
1,001
(781)
(355)
140,260
1,001
(781)
140,480
161,497
44,880
(37,971)
168,406
1,451
-
-
1,451
162,948
44,880
(37,971)
169,857
Balance at 1
January
2020
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31
December
2020
£
27,926
22,678
(18,057)
(10,000)
22,547
140,835
-
-
-
140,835
(355)
100
-
-
(255)
-
1,470
-
-
1,470
-
-
-
10,000
10,000
140,480
1,570
-
10,000
152,050
168,406
24,248
(18,057)
-
174,597
1,451
-
-
-
1,451
-
37,000
-
-
37,000
1,451
37,000
-
-
38,451
169,857
61,248
(18,057)
-
213,048
Balance at 1
January 2019
£
Incoming
resources
£
Resources
expended
£
Balance at 31
December
2019
£
21,237
43,879
(37,190)
27,926
140,835
-
-
140,835
(575)
1,001
(781)
(355)
140,260
1,001
(781)
140,480
161,497
44,880
(37,971)
168,406
1,451
-
-
1,451
162,948
44,880
(37,971)
169,857
Balance at
31
December
2020
£
22,547
140,835
(255)
1,470
10,000
152,050
174,597
1,451
37,000
38,451
213,048
140,480
168,406
1,451
169,857

Page 17

Bishops Wood Village Hall

Notes to the Financial Statements for the Year Ended 31 December 2020

The specific purposes for which the funds are to be applied are as follows:

The capital fund is held to cover the cost of capitalised assets and is released to general reserves in line with the depreciation policies applied.

The Bugle fund is to support the running of the Parish Magazine.

The Neighbourhood Watch fund is to facilitate people getting together with their neighbours to take action to reduce crime.

The Emergency Fund is to provide for unforseen eventualities.

The Healthy Living fund is for the promotion of healthy living in the village.

From time to time other funds are earmarked for specific purposes in the following year. No such allocation was required at 31 December 2019.

The funds for the extension to the hall are from the following funders:

Main Grants £10,000 Garfield Weston Foundation £5,000 Parish Council £4,000 ACRE £10,000 Cranford Developments £4,000 St Philips Care Caledonia Ltd £4,000

20 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
£
Designated
£
820
140,835
22,403
11,470
(676)
(255)
22,547
152,050
Unrestricted funds
General
£
Designated
£
1,874
140,835
27,357
-
(1,305)
(355)
27,926
140,480
Restricted
funds
£
35,453
2,998
-
38,451
Restricted
funds
£
-
1,451
-
1,451
Total funds at
31 December
2020
£
177,108
36,871
(931)
213,048
Total funds at
31 December
2019
£
142,709
28,808
(1,660)
169,857

21 Related party transactions

There were no related party transactions in the year.

Page 18