10. INVESTMENT PROPERTY £


Fair value At 1st April 2020


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


Movement during the year ended 31st March 2022 At 31st March 2022


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


560,000 25,000


585,000 35,000


620,000


2022 £


272,730 14,278


287,008


2021 £


249,751 16,788


266,539 Replacement cost is not significantly different to the amounts stated above. Total stock expense in the year was £553,833 (2021: £392,151). 12. DEBTORS


2022 £


Trade debtors Other debtors Prepayments


Other accrued income Other debtors includes £32,301 (2021: £16,912) 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


292,814 998,090 395,438 -


1,686,342


2021 £


201,828 372,814 446,503 40,212


1,061,357


2022 £


1,096,807 52,325 5,700


570,469


1,794,260 722,043 566,721


4,808,325


2021 £


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


1,835,199 623,462 423,915


4,742,852


26


RYA ANNUAL REPORT AND ACCOUNTS 2022


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