2021-03-31-accounts - Saddleworth Museum

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				Page
Trustees'	annual report
Independent examiner's report		to the trustees
Statement	offinancial activities
Statement	offinancial position
Statement	ofcash flows
Notes to the financial statements
The following pages do not form part of			the financial statements
Detailed	statement offinancial	activities		19
Notes to	the detailed statement	offinancial	activities	21

		ar ende	d 31 March	2021
				2021		2020
			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
		Note	E		K
Income and endowments Donations and legacies Other trading activities Investment income			58,278 7,363 704		58,278 7,363 704	56,909 30,983 171
'Total income			66,345		66,345	88,063
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies Costs of other trading activities Expenditure on charitable activities		7 8 9,10	20,845 13,090 25,846	22,305	20,845 13,090 48,151	25,230 17,098 66,062
Total expenditure			59,781	22,305	82,086	108,390
Net expenditure and net funds	movement	in	6,564	(22,305)	(15,741)	(20,327)
Reconciliation offunds Total funds brought forward			146,691	1,057,998	1,204,689	1,225,015
Total funds carried forward			153,255	1,035,693	1,188,948	1,204,889

					2021		2020
				Note			F
Fixed assets
Tangible fixed assets				16		1,123,023	1,149,852
Current assets
Stocks				17	4,186		4,746
Debtors				18	3,006		4,497
Cash at bank	and	in hand			67,491		56,603
					74,683		65,846
Creditors: amounts			falling due within one year	19	8,758		11,010
Net current	assets					65,925	54,836
Total assets	less	current liabilities				1 188948	1 204688
Net assets						1,188,948	1,204,688
Funds ofthe charity Restricted funds						1,035,693	1,057,998
Unrestricted	funds					153,255	146,691
Total charity	funds			21		1,188,948	1,204,689

	Year en	ded 31 March 20	21
			2021	2020
Cash flows from operating Net expenditure	activities		(15,741)	(20,327)
Adjustments for. Depreciation oftangible fixed	assets		26,829	26,829
Other interest receivable and	similar income		(704)	(171)
Accrued expenses			476	4,107
Changesin:
Stocks			560	(148)
Trade and other debtors			1,491	(24)
Trade and other creditors			(2,728)	(2,858)
Cash generated from operations			10,183	7,408
Interest received			704	171
Net cash from operating activities			10,887	7,579
Cash flows from Investing Purchase oftangible assets	activities			(1,283)
Net cash used in investing activities				(1,283)
Net Increase in cash and cash equivalents			10,887	6,296
Cash and cash equivalents	at beginning	ofyear	56,603	50,307
Cash and cash equivalents	at end ofyear		67,490	56,603

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
				E
Donations
Donations		3,922		3,922
Sadddleworth	Historical Society	1,223		1 223
Friends		5,362		5,362
Gift Aid		1,107		1,107
Grants
Grants from	OMBC	21,850		21,850
Heritage Lottery Fund grant HMRC JRSgrants		24,814		24,814
		58,278		58,278

Donation	s	and legacies (contjnuedJ
			IJnrestricted	Restricted	Total Funds
			Funds	Funds	2020
Donations
Donations			6,949		6,949
Sadddleworth		Historical Society	1,085		1,085
Friends			6,204		6,204
GIR Aid			1,545		1,545
Grants
Grants from		OMBC	21,850		21,850
Heritage	Lottery Fund grant			19,276	19,276
HMRC JRS		grants
			37,633	19,276	56,909

					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					E
	Shop income				3,352	3,352	13,527	13,527
	Admissions						9,364	9,364
	Sundry Income				4,011	4,011	7,552	7,552
	Education						540	540
					7,363	7,363	30,983	30,983
6.	Investment	income
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
							F
	Building society interest				704	704	171	171
7.	Costs ofraising donations				and legacies
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
					F	f.
	Costs ofgenerating		income		- Curator
	salary, NIC &pension				20,845	20,845	25,230	25,230
8.	Costs ofother trading activities
					Unrestricted	Total Funds	Unrestricted	Total Funds
					Funds	2021	Funds	2020
	Costs ofother trading			activities - Shop
	costs				13,090	13,090	17,098	17,098

Expenditure on charitable activit	ies by fund type
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
		F
Museum	20		20
Education	1,442		1,442
Support costs	24,384	22,305	46,689
	25,846	22,305	48,151
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
Museum	1,607		1,607
Education	1,293	7,573	8,867
Support costs	32,468	23,120	55,588
	35,368	30,693	66,062

10.	Expenditure	o	n charitab	le	activities by activity typ	e
					Activities
					undertaken			Total funds	Total fund
					directly	Support	costs	2021	2020
					E
	Museum				20			20	1,607
	Education				1,442			1,442	8,867
	Governance	costs				46,689		46,689	55,588
					1,462	46,689		48)151	66,062
11.	Analysis of	support costs
						Museum	and
						Education		Total 2021	Total 2020
								K	F
	Staff costs						1,249	1,249	1,195
	Premises					12,392		12,392	16,965
	Finance costs						850	850	832
	Planning and	development			costs (HLF)				815
	Depreciation					26,829		26,829	26,829
	Bank charges						646	646	444
	Administration		costs				72	72	701
	Office sundries					4,651		4,651	7,807
						46,689		46,689	55,588
12.	Net expenditure
	Net expenditure		is stated	after charging/(crediting):
								2021 f	2020
	Depreciation	oftangible		fixed assets				26,829	26,829

Independent	examinatio	n fees
					2021	2020
Fees payable	to the independent		examiner	for.
Independent	examination	ofthe	financial statements		850	832

Staffco	sts
The total	staff costs	and	employee		benefits for		the reporting period are analysed as follows:
							2021	2020
Wages and salaries							34,048	38,327
Employer	contributions		to pension		plans		599	1,216
							34,647	39,543
The average head		count of employees				during	the year was 3 (2020:5).The average	number of
full-time	equivalent	employees		during the year			is analysed as follows:
							2021	2020
							No.	No.
Curator							1	1

No remuneration or oth received by the trustees Tangible fixed assets	er benefits from	employment	with the char	ity or a related	entity were
				Property
	Land and	Fixtures and		Improvement
	buildings	fittings	Equipment	s f	Total
Cost
At 1 April 2020 and
31 March 2021	70,626	45,349	1,790	1,142,647	1,260,612
Depreciation
At 1 April 2020	50	40,352	1,790	68,568	110,760
Charge for the year	10	3,963		22,856	26,829
At 31 March 2021	60	44,315	1,790	91,424	137,589
Carrying amount
At 31 March 2021	70,566	1,034		1,051,423	1,123,023
At 31 March 2020	70,576	4,997		1,074,279	1,149,852

17.	Stocks	N	otes to the Financial Statements Year ended 31 March 2021	&continued)
				2021	2020
					F
	Shop stock of	goods for resale		4,186	4,746
18.	Debtors
				2021	2020
				K
	Trade debtors			120	155
	Prepayments Other debtors	and accrued income		2,697 189	3,707 635
				3,006	4,497
19.	Creditors: amounts		falling due within one year
				2021	2020
	Trade creditors			(341)	2,387
	Accruals and	deferred	income	9,099	8,623
				8,758	11,010

Unrestricted funds
					At
		At		31	Nlarch 202
		1 April 2020	Income	Expenditure	1
		F
General funds		129,081	66,345	(59,781)	135,645
Future Capital Expenditure	Fund	17,610			17,610
		146,691	66,345	(59,781)	153,255
					At
		At		31	March 202
		1 April 2019	Income	Expenditure	0
					F
General funds		137,990	68,787	(77,696)	129,081
Future Capital Expenditure	Fund	17,610			17,610
		155,600	68,787	(77,696)	146,691

Restrict
				At
	At		31	Ilarch 202
	1 April 2020	Income	Expenditure	1
	F		F
Heritage Lottery Fund Special Donations (Refurbishment) SAS (Heating)	938,928 111,862 7,208		(22,305)	916,623 111,862 7,208
	1,057,998		(22,305)	1,035,693
				At
	At		31	March 202
	1 April 2019	Income	Expenditure	0
	F		F
Heritage Lottery Fund Special Donations (Refurbishment) SAS (Heating)	950,345 111,862 7,208	19,276	(30,693)	938,928 111,862 7,208
	1,069,415	19,276	(30,693)	1,057,998

22.	Analysis of net as	se	ts between funds
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
				F
	Tangible fixed assets Current assets			96,950 65,404	1,026,073 9,620	1,123,023 75,024
	Creditors less than	1	year	(9,099)		(9,099)
	Net assets			153,255	1,035,693	1,188,948
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2020
				F.
	Tangible fixed assets Current assets			101,474 56,227	1,048,378 9,620	1,149,852 65,847
	Creditors less than	1	year	(11,010)		(11,010)
	Net assets			146,691	1,057,996	1,204,689
23.	Analysis ofchanges		in net debt
						At
				At1Apr2020	Cash flows	31Mar 2021
					F
	Cash at bank and	in	hand	56,603	10,888	67,491

	2021	2020
	E	E
Income and endowments
Donations and legacies Donations	3,922	6,949
Sadddleworth Historical Society Friends	1 223 5,362	1,085 6,204
Gift Aid	1,107	1,545
Grants from OMBC	21,850	21,850
Heritage Lottery Fund grant HMRC JRSgrants	24,814	19,276
	58,278	56,909
Other trading activities Shop income Admissions	3,352	13,527 9,364
Sundry Income Education	4,011	7,552 540
	7,363	30,983
Investment income Building society interest	704	171
Totalincome	66,345	88,063

		2021	2020
			F
Expenditure
Costs ofraising donations	and legacies
Wages and salaries		20,125	24,150
Pension costs		720	1,080
		20,845	25,230
Costs ofother trading activities
Opening stock		4,746	4,598
Purchases		1,619	6,786
Closing stock		4,385	4,746
Wages and salaries		111110	10,460
		13,090	17,098
Expenditure on charitable	activities
Wages and salaries		2,813	3,717
Pension costs		(121)	136
Rates and water		779	2,104
Light and heat		41052	6,716
Other establishment		6,563	7,149
Legal and professional fees		850	1,648
Telephone		996	995
Depreciation		26,829	26,829
Museum expenses		647	1,024
Education		92	7,937
Office sundries		4,651	7,807
		48,151	66,062
Total expenditure		82,088	108,390
Net expenditure		(15,741)	(20,327)

Notes to t	he Detailed Sta Year ended	tement ofFinancia 31 March 2021	l Activities
			2021	2020
				F
Costs ofraising donations	and legacies
Costs ofgenerating income Curators wages and salaries	- Curator salary,	NIC 8 pension	20,125	24,150
Curators pension costs			720	1,080
			20,845	25,230
Costs ofraising donations	and legacies		20,845	25,230
Costs ofother trading activities
Costs ofother trading activities - Shop costs
Shop costs - opening stock			4,746	4,598
Shop costs - purchases			1,619	6,786
Shop costs - closing stock			(4,385)	(4,746)
Shop costs - wages and salaries			11,110	10,460
			13,090	17,098
Costs ofother trading activities			13,090	17,098

				2021	2020
Expenditure on charitable		activities
Museum
Activities undertaken directly
Museum expenses					580
Special events costs				20	1,027
				20	1,607
Education
Activities undertaken directly
Education - wages/salaries				1,563	2,522
Education - pension costs				(121)	136
Education sundry costs					6,209
				1,442	8,867
Governance costs
Bookkeeper				1,250	1,195
Governance costs - rates	&water			779	2,104
Governance costs - light	& heat			4,052	6,716
Governance costs - other	establishment			6,563	7,149
Governance costs - accountancy			fees	850	833
Planning 8 development	costs (HLF)				815
Governance costs - telephone				996	995
Governance costs - depreciation				26,829	26,829
Bank charges				647	444
Administrative costs				72	701
Office sundries				4,651	7,807
				46,689	55,588
Expenditure on charitable		activities		48,151	66,062