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2022-03-31-accounts

Reference and Administrative Reference and Administrative Details
Trustees' Report 2to5
Independent
Auditors'
Report 6to9
Statement of Financial Activities 10
Balance Sheet
Notes to the Financial Statements 12to 22

Trustees BDavies
N E Bayley
R Chapman
Cllr A CCheetham
Cllr JJohnson
M W Kelly
CRLaw
C E Morris
Cllr P Rush
5 M Serridge
Cllr BSheerin
Registered Office Town Hall
Knowsley Street
Bury
Lancashire
BL9OSW
The Trust is incorporated in Wales.
Company Registration Number 01865059
Trust Registration Number 701034
Bankers National
Westminster
Bank
Auditor Horsfield
&Smith
Tower House
269Walmersley Road
Bury
Lancashire
BL96NX

The trustees
and offic
ers serving during the year and sinc e t he year end were as
Trustees: 8 Davies
N E Bayley (appointed 12September 2022)
R Chapman
Cllr A CCheetham
Cllr JJohnson
M W Kelly
CR Law
C E Morris (appointed 12 September 2022)
Cllr P Rush (appointed 12September 2022)
S M Serridge (appointed 12September 2022)
Cllr BSheerin (appointed 12September 2022)

AND STATEME NT OF TOTAL RECOGNISED GAINS AND LOSSES)
Total Total
Unrestricted Restricted 2022 2021
Note E f f E
Income and Endowments from:
Donations
and legacies
2 30,000 30,000 29,271
Investment
income
3 660 660 1,402
Other income 4 19,621 19,621 19,622
Tota I Income 50,281 50,281 50,295
Expenditure
on:
Raising funds 31 31 72
Charitable
activities
(63,735) (63,735) (332,995)
Tota I Expenditure (63,704) (63,704) (332,923)
Net expenditure (13,423) (13,423) (282,628)
Net movement
in funds
(13,423) (13,423) (282,628)
Reconciliation
offunds
Total funds brought forward 805,615 390,427 1,196,042 1,478,670
Total funds carried forward ]7 792,192 390,427 1,182,619 1,196,042

2022 2021
Note f f
Fixed assets
Tangible assets 10 444,076 463,689
Investments 11 390,427 347,091
834,503 810,780
Current assets
Debtors 12 55,206 325,049
Investments 13 261,217 295
Cash at bank and in hand 14 85,747 65,207
402,170 390,551
Creditors: Amounts falling due within one year 15 (54,054) (5,289)
Net current assets 348,116 385,262
Net assets 1,182,619 1,196,042
Funds ofthe Trust:
Restricted income funds
Restricted
Funds
390,427 390,427
Unrestricted income funds
Unrestricted Funds 792,192 805,615
Total funds 17 1,182,619 1,196,042

Unrestricted funds Total Total
Designated General 2022 2021
Note f E f f
Allocated support
costs 39,773 19,900 59,673 329,611
Governance costs 4,062 4,062 3,384
39,773 23,962 63,735 332,995
Activity
undertaken Grant funding Total Total
directly
f
ofactivity
E
2022
E
2021
f
Maintenance ofstructures 19,900 29,148 49,048 273,666
Development projects 10,625 10,625 55,945
19,900 39,773 59,673 329,611

Unrestricted
funds Total Total
General 2022 2021
E f f
Audit fees
Audit ofthe financial statements 4,062 4,062 3,384
4,062 4,062 3,384

Net outgoing resources for the year include:
2022 2021
f f
Audit fees 4,062 3,384
Depreciation offixed assets 19,613 19,613

10Tangible fixed as sets
Freehold
Property Trackwork Stations Bridges Total
f f f f f
Cost
At 1April 2021 47,097 239,640 636,053 57,836 980,626
At 31March 2022 47,097 239,640 636,053 57,836 980,626
Depreciation
At 1April 2021 28,586 118,242 340,512 29,597 516,937
Charge forthe
year 942 4,793 12,721 1,157 19,613
At 31March 2022 29,528 123,035 353,233 30,754 536,550
Net book value
At 31March 2022 17,569 116,605 282,820 27,082 444,076
At 31March 2021 18,511 121,398 295,541 28,239 463,689

Other investments
2022 2021
f f
Other investments 390,427 347,091
12Debtors
2022 2021
f f
Due from related undertakings 24,526 317,648
Prepayments 29
Accrued income 651 1,401
Other debtors 30,000 6,000
55,206 325,049
13Current asset investments
2022 2021
f f
Listed other shares 326 295
Cash deposits 260,891
261,217 295
14Cash and cash equivalents
2022 2021
f f
Cash at bank 85,747 65,207
15Creditors: amounts falling due within one year
2022 2021
f
Other creditors 54,054 5,289

17Funds
Balance at 1 Incoming Resources Balance at 31
April 2021 resources expended March 2022
f f f f
Unrestricted
funds
General
General Funds 527,503 20,281 (23,931) 523,853
Designated
Maintenance Fund 84,057 30,000 (29,148) 84,909
Development Fund 194,055 (10,625) 183,430
278,112 30,000 (39,773) 268,339
Total unrestricted funds 805,615 50,281 (63,704) 792,192
Restricted funds
Maintenance Funds 390,427 390,427
Total funds 1,196,042 50,281 (63,704) 1,182,619

The analysi s of the o riginal
make up ofthe fund is as follows
:-
2022 2021
f f
Greater Manchester Council
Engineering works 183,000 183,000
Building works 75,000 75,000
Promotion and marketing 34,000 34,000
292,000 292,000
Rossendale Borough Council 60,000 60,000
352,000 352,000
Previously released to income and expenditure (157,945) (102,000)
Release to income this year (10,625) (55,945)
183,430 194,055

Total funds at
Unrestricted funds Restricted 31March
General Designated funds 2022
E f f f
Tangible fixed assets 444,076 444,076
Fixed asset investments 390,427 390,427
Current assets 133,831 268,339 402,170
Current liabilities (54,054) (54,054)
Totalnet assets 523,853 268,339 390,427 1,182,619
Total funds at
Unrestricted funds Restricted 31March
General
f
Designated
f
funds
f
2021
f
Tangible fixed assets 463,689 463,689
Fixed asset investments 347,091 347,091
Current assets 69,103 278,112 43,336 390,551
Current liabilities (5,289) (5,289)
Total net assets 527,503 278,112 390,427 1,196,042