OpenCharities

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2023-03-31-accounts

Page
Trustees report 1-4
Statement oftrustees responsibilities
independent
examiner's
report
Statement
offinancial
activities
Balance sheet
Notes to the financial statements 9-19

Unrestricted Unrestricted
funds funds
2023 2022
Notes 6
Iggggt~fr
m
Donations
and legacies
18,000
Charitable
activities
49,405 62,546
Investments 4,760 4,057
Total income 54,165 84,603
Raising funds 5,217 5,530
Charitable
activities
106,074 93,110
Total resources expended 111,291 98,640
Net gains/(losses) on investments (24,309) 18,352
Net (outgoing)/incoming resources (81,435) 4,315
Other recognised gains and losses
Revaluation
oftangible
fixed assets (203,227)
Net movement
in
funds (284,662) 4,315
Fund balances at 1 April 2022 954,182 949,867
Fund balances at 31 March 2023 669,520 954,182

Total Unrestricted
funds
2023
6
2022f
Grants 18,000
Grants receivable
Herefordshire County Council 18,000
18,000
4 Charitable activities
2023 2022
6
Hall hire 49,405 62,546

Unrestricted Unrestricted
funds funds
2023 2022
6
Income from listed investments 4,572 3,980
Interest receivable 188 77
4,760 4,057

r
d
Investment management costs
Unrestricted Unrestricted
funds funds
2023
6
2022f
5,217 5,530
5,217 5,530

2023 2022
Depreciation
and impairment
27,635 34,195
Other concert costs 11,594 12,575
Insurance 4,569 4,381
Light and heat 16,681 18,065
Rent, rates and water 3,181 1,492
Repairs and maintenance 7,128 10,703
Stationery and advertising 3,696 8
Donations 20,440
94,924 81,419
Share of support costs (see note 8) 8,150 8,976
Share ofgovernance costs (see note 8) 3,000 2,715
106,074 93,110

Support Governance 2023 2022 Basis ofallocation
costs costs
f f
Bank charges 15 15 7 Direct
Professional fees 295 Direct
Administration 8,135 8,135 8,674 Direct
Accountancy fees 3,000 3,000 2,715 Governance
8,150 3,000 11,150 11,691
Analysed
between
Charitable
activities
8,150 3,000 11,150 11,691

2023 2022
Number Number
Unrestricted
Unrestricted
Unrestricted
Unrestricted
funds funds
2023 2022
f f
Revaluation of investments (26,275) 11,204
Gain/(loss) on sale of investments 1,966 7,148
(24,309) 18,352

Tangible fixed assets Tangible fixed assets
Arts centre Fixtures and Total
fittings
6 6
Cost or valuation
At 1 April 2022 1,304,248 294,326 1,598,574
Revaluation (979,248) (979,248)
At 31 March 2023 325,000 294,326 619,326
Depreciation and impairment
At 1 April 2022 749,936 285,365 1,035,301
Depreciation charged in the year 26,084 1,550 27,634
Revaluation (776,020) - (776,020)
At 31 March 2023 286,915 286,915
Carrying
amount
At 31 March 2023 325,000 7,411 332,411
At 31 March 2022 554,312 8,961 563,273

14 Fixed asset investments Fixed asset investments Fixed asset investments
Other Cash
in
Total
investments porffolio
Cost orvaluation
At 1 April 2022 396,203 8,719 404,922
Additions 39,547 39,547
Valuation
changes
(24,309) (24,309)
Cash movement (349) (349)
Disposals (39,767) (39,767)
At 31 March 2023 371,674 8,370 380,044
Carrying
amount
At 31 March 2023 371,674 8,370 380,044
At 31 March 2022 396,203 8,719 404,922
15 Financial instruments 2023 2022
E E
Carrying
amount
of financial assets
Equity instruments measured at fair value through profit and loss 380,044 404,922
16 Debtors
2023 2022
Amounts
falling due
within one year: E F
Trade debtors 10,395 8,801
Prepayments
and
accrued income 3,448 3,955
13,843 12,756
17 Creditors: amounts falling due within one year
2023 2022
Notes E E
Other taxation and social security 723 1,298
Deferred income 18 826
Trade creditors 3,515 4,131
Other creditors 77,823 103,886
Accruals 3,711 4,961
85,772 115,102

2023 2022
f
Arising from hall hire 826
Deferred income is included in the financial statements as follows:
2023 2022f
Deferred income is included within:
Current
liabilities
826
Movements
in the year:
Balance brought forward 826 3,115
Released to income (49,405) (62,546)
Income received 48,579 60,257
Balance carried forward 826

Balance at Resources Resources Balance at Balance at Resources Revaluations, Balance at
1 April 2021 expended 1April 2022 expended gains and 31 March 2023
losses
f f f
Fixed asset fund 597,470 (34,197) 563,273 (27,635) (203,227) 332,411
597,470 (34,197) 563,273 (27,635) (203,227) 332,411
In order to fulfil its objectives the charity needs the centre and other assets. These properties, although
they
are unrestricted assets cannot be realised without
undermining
the charity's
work, and the trustees
feel that
it
is therefore appropriate to reflect the investment in fixed assets by means ofa designated
fund.

20 Analysis of net assets between funds
Unrestricted Designated Total Unrestricted Designated Total
funds funds funds funds
2023
f
2023
f
2023
f
2022
f
2022
f
2022f
Fund balances at 31
March 2023 are
represented by:
Tangible assets 332,411 332,411 563,273 563,273
investments 380,044 380,044 404,922 404,922
Current assets/(liabilities) (42,935) (42,935) (14,013) (14,013)
337,109 332,411 669,520 390,909 563,273 954,182