10. INVESTMENT PROPERTY £


Fair value At 1st April 2019


Movement during the year ended 31st March 2020 At 31st March 2020


Movement during the year ended 31st March 2021 At 31st March 2021


The historical cost of the investment property held at fair value is £816,729. The investment property is a long leasehold property. 11. STOCK


Finished products Work in progress


2021 £


249,751 16,788


266,539


2020 £


220,960 8,140


229,100 Replacement cost is not significantly different to the amounts stated above. Total stock expense in the year was £392,151 (2020: £532,571). 12. DEBTORS


2021 £


Trade debtors Other debtors Prepayments Accrued grants


Other accrued income Other debtors includes £16,912 (2020: £14,991) falling due after more than one year.


13. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR


Trade creditors Corporation tax Other creditors Accruals


Subscriptions in advance Deferred grants (Note 15) Other deferred income


201,828 372,814 446,503 -


40,212 1,061,357


2020 £


439,217 346,993 354,368 12,718 -


1,153,296


560,000 -


560,000 25,000


585,000


2021 £


1,274,815 - 5,959 579,502


1,835,199 623,462 423,915


4,742,852


2020 £


506,976 40,552 5,721


406,505


2,139,020 104,075 98,961


3,301,810


26


RYA ANNUAL REPORT AND ACCOUNTS 2021


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