CHARITY REGISTRATION NUMBER: SC015528
Urras Achadh an Droighinn/The Auchindrain Trust
Unaudited Financial Statements
31 March 2020
CLARK ANDREWS LIMITED Chartered Accountants 4 Eaglesham Road Clarkston Glasgow G76 7BT Urras Achadh an Droighinn/The Auchindrain Trust
Financial Statements
Year ended 31 March 2020
Page
Annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8
The following pages do not form part of the financial statements
Detailed statement of financial activities 18
Urras Achadh an Droighinn/The Auchindrain Trust
Annual Report
Year ended 31 March 2020
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2020.
Reference and administrative details
Registered charity name Urras Achadh an Droighinn/The Auchindrain Trust
Charity registration number SC015528
Principal office Auchindrain Inveraray Argyll PA32 8WD
The trustees
(Resigned 19th December 2019) (Resigned 19th December 2019)
Independent examiner
Structure, governance and management
The Trust is established as a two-tier Scottish Charitable Incorporated Organisation. The ultimate authority is the Trust's members assembled in a General Meeting. Oversight of the Trust's affairs, the setting of strategy and policy, and certain reserved matters such as staff remuneration, are placed in the hands of a group of between five and fifteen Trustees, one of whom is selected to act as Convener.
A voting majority of the Trustees in office must have been elected by, or co-opted from, the Trust's members. One Trustee may be nominated by the Duke of Argyll, one by Argyll & Bute Council. The Trustees in office may appoint up to five individuals as Trustees (up to six or seven if one or both of the nominated places remains unfilled), provided only that the number of appointed or nominated Trustees may never equal or exceed the number elected by or co-opted from the Trust's membership.
Executive responsibility for managing the Trust's affairs and operating the museum is delegated to an employed Director, being a person appropriately qualified and/or experienced to advise the Trustees in accordance with the Accreditation Standard for Museums and also being a person fit to hold office as the Chief Executive of a Scottish Charity. The Director is supported in this work by three other qualified and/or experienced senior managers, and a number of other paid and volunteer staff.
1
Urras Achadh an Droighinn/The Auchindrain Trust
Annual Report (continued)
Year ended 31 March 2020
Objectives and activities
The Trust's purposes are to advance education, heritage and culture through:
• the operation of Auchindrain as a museum illustrative of its own history, the history of Scotland's joint tenancy townships, and more generally of agriculture and rural community life in Scotland;
• the preservation and conservation of the relict cultural landscape of Auchindrain and of the Collection;
• the protection of the Collection from deterioration, damage, loss, accidental destruction or unauthorised disposal;
• the provision of work based training to individuals, where doing so facilitates and supports the advancement of the Trust's other charitable purposes.
The Trust will also endeavour to act as a social enterprise working to support community and economic development within Argyll through the pursuit of its charitable purposes.
"Auchindrain" means the Trust's heritable property at the place known as Ach’ an Droighinn/Auchindrain in the County of Argyll. "The Collection" means all objects, specimens and items of an historical scientific or artistic nature (including the buildings and other historical structures of Auchindrain) now held by the Trust.
2
Urras Achadh an Droighinn/The Auchindrain Trust
Annual Report (continued)
Year ended 31 March 2020
Achievements and performance
Auchindrain is an internationally-significant historic site, Category A listed in its entirety. An Accredited Museum, it holds a Collection Recognised by the Scottish Government as of national importance. The primary focus of the Trust's activities is the practical, administrative and management work of running a museum, including the preventive and remedial conservation of a Collection that includes the UK mainland's largest in-situ group of traditional vernacular rural buildings, set in a relict cultural landscape.
As a secondary charitable purpose, the Trust provides young people, many of whom face disabilities and disadvantages, with opportunities for work experience and training. It also provides a supported, stable, experience-rich volunteering environment for adults with learning disabilities who may never be able to secure and retain conventional employment. In this, the Trust has established working relationships and partnerships with Skills Development Scotland and the area's High Schools, with the area's Job Centre, and with universities located in the UK and mainland Europe including participation in the University of Oxford's prestigious Summer Internships Programme. During the year, the museum also participated in the Community Jobs Scotland scheme administered by the Scottish Council for Voluntary Organisations on behalf of the Scottish Government. All of these activities are pursued only insofar as doing so can support the primary focus of the Trust's activities as noted above. The Trust is not and does not seek to become a body engaged in the provision of training for its own sake. The work done within the museum by trainees, interns and volunteers more than counterbalances the resources applied to arrange and supervise placements, and as such directly contributes added value to the Trust's primary purposes of preserving Auchindrain and operating it as a museum.
Although much of the Trust's work is cyclical or involves the ongoing implementation of established routines, from time to time it undertakes specific development projects funded by grants from public bodies and other charities. In 2019-20, a major project, funded by Museums Galleries Scotland and Historic Environment Scotland, was undertaken to entirely renew the exterior of The New House and return it to its 1950s appearance. This project made a significant positive impact on the conservation and preservation of one of the site's Category A listed buildings. Further work was undertaken in the year on the museum's guide-tablets. Museums Galleries Scotland grant-aided the work to adapt the tablets' operating system to take multiple languages, whilst the Victoria League Scotland through Foundation Scotland supported the travel and accommodation costs of an intern from The Netherlands who created a Dutch-language version of the guide.
A proportion of the funds expended by the Trust consisted of earned income from admissions, and net contributions from the museum's Shop and Tearoom: these non-charitable activities are in the first instance pursued in order to raise funds, but both - the Tearoom in particular - also provide important services to visitors. Some income is also achieved from membership fees. The balance of the funds expended by the Trust (excluding Restricted Funds grants for specific projects) came from Historic Environment Scotland in the form of a revenue support grant. The Trust notes its deepest gratitude to the Board of HES for its generous and ongoing support.
3
Urras Achadh an Droighinn/The Auchindrain Trust
Annual Report (continued)
Year ended 31 March 2020
Financial review
The Statement of Financial Activities shows net surplus for the year of £7,481 (2019 - deficit £9,363).
The total funds of the charity as at 31 March 2020 amounted to £26,538 (2019 - £19,057);The restricted funds amounted to £10,920 (2019 - £3,427).
The Trust has no share capital.
All acquisitions of plant or equipment are written off 100% in the year of purchase.
The Trust maintains a Designated Fund for Acquisitions, the unspent balance of which carries forward from year to year. This fund can only be used to acquire items for the museum's collections. Any money received from the sale of items from the collections is placed in this fund, which may also from time to time receive allocations from General Funds.
The Trust aspires to hold a cash reserve (including secured sums owed to it such as grant payments not yet claimed against completed projects, but excluding all Restricted Funds received in advance but not yet expended) of £20,000. This is intended to provide (a) a cashflow reserve to enable continuity of operations, and (b) sufficient funds to enable the Trust to settle its affairs, including redundancy payments to staff, should it ever be considered necessary for it to be wound up.
Pages 1 to 16 of this document contain the Trust's Annual Report and Financial Statements for 2019-20 prepared in accordance with United Kingdom Generally Accepted Accounting Practice and the applicable Charities SORP, and the reporting requirements of the Office of the Scottish Charities Regulator. Pages 17 to 21 of this document, which do not form part of the financial statements prepared for these statutory purposes, for ease of comprehension re-express the same information in an alternative format aligned to the manner in which the Trustees and external stakeholder monitor and review the Trust's financial affairs.
The annual report was approved on 13th January 2021 and signed on behalf of the Trust by:
Trustee Trustee
4
Urras Achadh an Droighinn/The Auchindrain Trust
Independent Examiner's Report to the Trustees of Urras Achadh an Droighinn/The Auchindrain Trust
Year ended 31 March 2020
I report to the trustees on my examination of the financial statements of Urras Achadh an Droighinn/The Auchindrain Trust ('the charity') for the year ended 31 March 2020.
Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the ‘2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Independent examiner's statement Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:
1. accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
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.
5
Urras Achadh an Droighinn/The Auchindrain Trust
Statement of Financial Activities
Year ended 31 March 2020
2020 2019 Unrestricted Restricted funds funds Total funds Total funds Note £ £ £ £ Income and endowments Donations and legacies 4 197,809 134,928 332,737 213,288 Charitable activities 5 39,468 – 39,468 35,023 ───────── ───────── ───────── ───────── Total income 237,277 134,928 372,205 248,311 ═════════ ═════════ ═════════ ═════════ Expenditure Expenditure on charitable activities 6,7 226,927 137,797 364,724 257,674 ───────── ───────── ───────── ───────── Total expenditure 226,927 137,797 364,724 257,674 ═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ───────── Net income/(expenditure) 10,350 (2,869) 7,481 (9,363) ═════════ ═════════ ═════════ ═════════
Transfers between funds (10,362) 10,362 – –
───────── ───────── ───────── ───────── Net movement in funds (12) 7,493 7,481 (9,363)
Reconciliation of funds Total funds brought forward 15,630 3,427 19,057 28,420 ───────── ───────── ───────── ───────── Total funds carried forward 15,618 10,920 26,538 19,057 ═════════ ═════════ ═════════ ═════════
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 16 form part of these financial statements.
6
Urras Achadh an Droighinn/The Auchindrain Trust
Statement of Financial Position
31 March 2020
2020 2019 Note £ £ Current assets Stocks 12 2,979 3,695 Debtors 13 28,089 5,682 Cash at bank and in hand 13,689 15,905 ──────── ──────── 44,757 25,282
Creditors: amounts falling due within one year 14 18,219 6,225 ──────── ──────── Net current assets 26,538 19,057 ──────── ──────── Total assets less current liabilities 26,538 19,057 ──────── ──────── Net assets 26,538 19,057 ════════ ════════
Funds of the charity Restricted funds 10,920 3,427 Unrestricted funds 15,618 15,630 ──────── ──────── Total charity funds 16 26,538 19,057 ════════ ════════
These financial statements were approved by the members of the Trust and authorised for issue on 13th January 2021and are signed on behalf of the Trust by:
Trustee Trustee
The notes on pages 8 to 16 form part of these financial statements.
7
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements
Year ended 31 March 2020
1. General information
The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office is Auchindrain, Inverary, Argyll, PA32 8WD.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
Income from contracts for the supply of goods and services is recognised with the delivery of the contracted goods or services. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
8
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
Expenditure on raising funds includes the costs of all fundraising activities, non-charitable trading activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Donations and legacies
Unrestricted Restricted Total Funds Funds Funds 2020 £ £ £ Donations Visitor Centre Donations 992 – 992 Donations 152 – 152 Membership 209 – 209 Gift Aid 1,459 – 1,459
Grants
HES 194,997 – 194,997 Community Jobs Scotland – 12,908 12,908 HES Thatching – – – Website Extention – – – Droitseach – 1,300 1,300 New House – 90,786 90,786 Translation Project – 480 480 Assistant Curator – 22,174 22,174 Summer Interns – 3,155 3,155 Tablets: Update and Development – 4,125 4,125 ───────── ───────── ───────── 197,809 134,928 332,737 ═════════ ═════════ ═════════
9
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
4. Donations and legacies (continued)
Unrestricted Restricted Total Funds Funds Funds 2019 £ £ £ Donations Visitor Centre Donations 1,040 – 1,040 Donations 49 – 49 Membership 775 – 775 Gift Aid 1,894 – 1,894
Grants HES 185,000 – 185,000 Community Jobs Scotland – 15,078 15,078 HES Thatching – 946 946 Website Extention – 6,586 6,586 Droitseach – – – New House – – – Translation Project – 1,920 1,920 Assistant Curator – – – Summer Interns – – – Tablets: Update and Development – – – ───────── ──────── ───────── 188,758 24,530 213,288 ═════════ ════════ ═════════
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds Funds 2020 Funds 2019 £ £ £ £ Tearoom 6,804 6,804 5,201 5,201 Shop 5,888 5,888 6,882 6,882 Admissions 23,331 23,331 21,734 21,734 Miscellaneous Income 3,445 3,445 1,206 1,206 ──────── ──────── ──────── ──────── 39,468 39,468 35,023 35,023 ════════ ════════ ════════ ════════
10
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
6. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds Funds Funds 2020 £ £ £ Charitable Activities 217,290 137,797 355,087 Tearoom 3,852 – 3,852 Shop 4,285 – 4,285 Support costs 1,500 – 1,500 ───────── ───────── ───────── 226,927 137,797 364,724 ═════════ ═════════ ═════════
Unrestricted Restricted Total Funds Funds Funds 2019 £ £ £ Charitable Activities 215,742 32,718 248,460 Tearoom 3,735 – 3,735 Shop 4,254 – 4,254 Support costs 1,225 – 1,225 ───────── ──────── ───────── 224,956 32,718 257,674 ═════════ ════════ ═════════
7. Expenditure on charitable activities by activity type
Activities undertaken Total funds Total fund directly Support costs 2020 2019 £ £ £ £ Charitable Activities 355,087 – 355,087 248,460 Tearoom 3,852 – 3,852 3,735 Shop 4,285 – 4,285 4,254 Governance costs – 1,500 1,500 1,225 ───────── ─────── ───────── ───────── 363,224 1,500 364,724 257,674 ═════════ ═══════ ═════════ ═════════
8. Independent examination fees
2020 2019 £ £ Fees payable to the independent examiner for: Independent examination of the financial statements 1,500 1,225 ═══════ ═══════
9. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows: 2020 2019 £ £ Wages and salaries 139,271 127,541 Social security costs 8,183 7,150 Employer contributions to pension plans 12,510 11,024 ───────── ───────── 159,964 145,715 ═════════ ═════════
The average head count of employees during the year was 14 (2019: 9).
11
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
9. Staff costs (continued)
No employee received employee benefits of more than £60,000 during the year (2019: Nil).
10. Trustee remuneration and expenses
, a trustee of the charity, received remuneration of £36,771 (2019 - £36,050) for work done for the Trust.
11. Transfers between funds
During the year £10,362 (2019 - £2,223) was transferred from the unrestricted funds to restricted funds. Last year £2,233 was transferred from restricted funds to unrestricted funds. This was done with the approval of the trustees.
12. Stocks
2020 2019 £ £ Closing Stock 2,979 3,695 ═══════ ═══════
13. Debtors
2020 2019 £ £ Prepayments and accrued income 15,590 1,680 Other debtors 12,499 4,002 ──────── ─────── 28,089 5,682 ════════ ═══════
14. Creditors: amounts falling due within one year
2020 2019 £ £ Accruals and deferred income 18,219 6,225 ════════ ═══════
15. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £12,510 (2019: £11,024).
12
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
16. Analysis of charitable funds
Unrestricted funds At At 31 March 202 1 April 2019 Income Expenditure Transfers 0 £ £ £ £ £ General funds 15,538 237,277 (226,927) (10,362) 15,526 Acquisitions 92 – – – 92 ──────── ───────── ───────── ──────── ──────── 15,630 237,277 (226,927) (10,362) 15,618 ════════ ═════════ ═════════ ════════ ════════
At At 31 March 201 1 April 2018 Income Expenditure Transfers 9 £ £ £ £ £ General funds 14,481 223,781 (224,956) 2,232 15,538 Acquisitions 92 – – – 92 ──────── ───────── ───────── ─────── ──────── 14,573 223,781 (224,956) 2,232 15,630 ════════ ═════════ ═════════ ═══════ ════════
13
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
16. Analysis of charitable funds (continued)
Restricted funds At At 31 March 202 1 April 2019 Income Expenditure Transfers 0 £ £ £ £ £ Community Jobs Scotland 7,800 12,908 (12,153) – 8,555 Translation Project 1,920 480 (3,500) 1,100 – Tablets: Update and Development 603 4,125 (5,500) 1,375 603 Assistant Curator (6,896) 22,174 (21,014) 5,736 – Droitseach – 1,300 (1,038) – 262 New House – 90,786 (90,974) 188 – Summer Interns – 3,155 (3,618) 1,963 1,500 ─────── ───────── ───────── ──────── ──────── 3,427 134,928 (137,797) 10,362 10,920 ═══════ ═════════ ═════════ ════════ ════════
At At 31 March 201 1 April 2018 Income Expenditure Transfers 9 £ £ £ £ £ Community Jobs Scotland 8,699 15,078 (15,977) – 7,800 HES Thatching – 946 (1,845) 899 – Runrig Project 6,334 – – (6,334) – Website Extension (1,186) 6,586 (5,700) 300 – Translation Project – 1,920 – – 1,920 Tablets: Update and Development – – – 603 603 Assistant Curator – – (9,196) 2,300 (6,896) Droitseach – – – – – New House – – – – – Summer Interns – – – – – ──────── ──────── ──────── ─────── ─────── 13,847 24,530 (32,718) (2,232) 3,427 ════════ ════════ ════════ ═══════ ═══════
14
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
16. Analysis of charitable funds (continued)
Community Jobs Scotland Scottish Government training funds, channelled to charities through SCVO to enable the supported employment of designated young people with disabilities or disadvantages. An open-ended project undertaking defined activities.
HES Thatching Project-specific grant from HES to support the costs of repairing and maintaining the thatched roof of ACHDN.M, Bell a'Phuill's House.
Runrig Project The generic name for the Trust's work experience and employability activities. An open-ended project undertaking defined activities. The repository for all grants to support these activities other than CJS, which has specific restrictions.
Website Extension A project, in respect of which allocated grant funding cannot be claimed until the project is complete, to extend the museum's website to include a virtual tour of the museum.
Translation Project A grant from MSG to enable the content of the guide-tablets to be translated into German and Italian.
Tablets: Update and Development A project to introduce new tablets and upgrade existing tablets.
Assistant Curator A project to help fund the position of Assistant Curator
Droitseach A project for the preservation of Scottish Gaelic.
New House Monies received to refurbish a New House within the project.
Summer Interns Monies received to help fund the summer interns.
15
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Financial Statements (continued)
Year ended 31 March 2020
17. Analysis of net assets between funds
Unrestricted Restricted Total Funds Funds Funds 2020 £ £ £ Current assets 33,837 10,920 44,757 Creditors less than 1 year (18,219) – (18,219) ──────── ──────── ──────── Net assets 15,618 10,920 26,538 ════════ ════════ ════════
Unrestricted Restricted Total Funds Funds Funds 2019 £ £ £ Current assets 21,856 3,426 25,282 Creditors less than 1 year (6,225) – (6,225) ──────── ─────── ──────── Net assets 15,631 3,426 19,057 ════════ ═══════ ════════
16
Urras Achadh an Droighinn/The Auchindrain Trust
Management Information
Year ended 31 March 2020
The following pages contain management information intended to assist Trustees, Friends and grant givers in understanding the Trust's financial operations, trading performance and liquidity. Whilst these figures do not form part of the financial statements, they are based on the same records
The Trust's approach to financial management makes use of three key tools:
• an Income and Expenditure Account which reviews the Trust's performance in respect of General Funds income and expenditure against a budget set at the start of the accounting year; • a schedule of Restricted Funds noting the current status of each in terms of a positive or negative balance brought forward, expenditure made within the year and income received within the year; and
• trading accounts for the Shop and Tearoom, which demonstrate the trading performance of these activities and validate the net contributions, profit or (loss) carried forward into the Income and Expenditure account.
A Balance Sheet has also been provided, separately noting Designated, Unrestricted and Restricted Funds
17
Urrras Achadh an Droighinn/The Auchindrain Trust
Detailed Statement of Financial Position
31 March 2020
UNRESTRICTED FUNDS 2020 2019 £ £ INCOME Admissions 23,331 21,734 Tearoom 2,952 1,466 Shop 1,603 2,628 Donations 152 49 Visitor Centre Donations 992 1,040 Memberships 209 775 Gift Aid 1,459 1,894 Miscellaneous Income 3,445 1,206 HES 194,997 185,000 229,140 215,792
EXPENDITURE Conservation and Maintenance 13,620 7,713 Electrical work 3,035 1,597 Tools and Plant 1,517 1,035 Farming Costs 918 1,064 Workwear 757 862 Health and Safety Services 2,690 1,800 Utilities 6,232 7,771 Office Costs 2,286 792 Travel and Subsistence 4,930 7,354 Insurances 4,127 1,696 IT 818 1,732 Charges and Fees 1,285 891 Memberships and Subscriptions 1,971 2,828 Visitors Centre 1,095 2,258 Marketing 5,109 5,758 Collections and Interpretation 1,033 2,622 Training 1,913 1,168 Special Items 1,663 19,536 Professional Fees 4,906 3,341 59,905 71,818
Transfers from/(to) restricted fund 10,362 2,233
WAGES Gross Wages 138,192 126,975 Employer's NIC 8,183 7,150 Pension 12,510 11,024 158,885 145,149
(Deficit)/Surplus for year (12) 1,057 18
Urras Achadh an Droighinn/The Auchindrain Trust
Detailed Statement of Financial Position
31 March 2020
TEAROOM 2020 2020 2019 £ £ £ Sales 6,804 5,201
Opening Stock 269 250 Purchases 1,861 2,143 Closing Stock -250 -269 Wages 1,079 566 Oncosts 893 1,045 3,852 3,735
Net Profit/(Loss) 2,952 1,466
SHOP
Sales 5,888 6,882
Opening Stock 3,426 1,855 Purchases 3,453 5,357 Closing Stock -2,729 -3426 Oncosts 135 468 4,285 4,254
1,603 2,628
19
Urras Achadh an Droighinn/The Auchindrain Trust
Detailed Statement of Financial Position
31 March 2020
RESTRICTED FUNDS 01/04/2019 Income Transfers Expenditure 31/03/2020 £ £ £ £ £ Community Jobs Scotland 7,800 12,908 0 -12,153 8,555 Translation Project 1,920 480 1,100 -3,500 0 Tablets; Update and Development 603 4,125 1,375 -5,500 603 Assistant Curator -6,896 22,174 5,736 -21,014 0 Droitseach 0 1,300 0 -1,038 262 New House 0 90,786 188 -90,974 0 Summer Interns 0 3,155 1,963 -3,618, 1,500 3,427 134,928 10,362 -137,797 10,920
20
Urras Achadh an Droighinn/The Auchindrain Trust
Notes to the Detailed Statement of Financial Position
31 March 2020
Designated Unrestricted Restricted 2020 2019 Funds Funds Funds Total Total £ £ £ £ £ Current Assets Stock 2,979 2,979 3,695 Debtors 13,347 14,742 28,089 5,682 Cash at bank and in hand 92 13,597 13,689 15,905 92 29,923 14,742 44,757 25,282
Creditors: amounts falling due within one Year 14,397 3,822 18,219 7,486
Net current assets 92 15,526 10,920 26,238 17,796
total assets less current liabilities 92 15,526 10,920 26,238 17,796
NET ASSETS 92 15,526 10,920 28,159 17,796
Funds of the charity Brought Forward 92 15,538 3,427 19,057 28,420 Surplus/(Defficit) for year 10350 -2,869 7,481 -10,624 Transfers -10,362 10,362
92 15,526 10,920 26,538 17,796
21