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2021-03-31-accounts

Charity Registration No. 1032032

Company Registration No. 02869264 (England and Wales)

THE LIVING ARCHIVE PROJECT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

THE LIVING ARCHIVE PROJECT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees R Kitchen L Bancroft D Bruce H Griffin P Hollman R Excell M Ferns A Sidgwick M Hill S Ralph S Amoah (Appointed 20 July 2020) L Bedeau (Appointed 1 January 2021) V Holton (Appointed 1 January 2021) Charity number 1032032 Company number 02869264 Registered office Milton Keynes Museum McConnell Drive Wolverton Milton Keynes Buckinghamshire MK12 5EL Independent examiner Hills & Burgess 20 Bridge Street Leighton Buzzard Bedfordshire LU7 1AL

THE LIVING ARCHIVE PROJECT

CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

THE LIVING ARCHIVE PROJECT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".

Objectives and activities

The principle objects of the board are archival activities and to advance public education by fostering, promoting and co-ordinating the development of the artistic and educational interpretation of documentary material.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THE LIVING ARCHIVE PROJECT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

Accommodation

LAMK is still located in two separate rooms at MK Museum: the Training Centre for volunteers and adult learners; and an office for administration and research. We have a three-year agreement with MK Museum to use its store. Despite a continuing issue with storage, LAMK has maintained its full work output.

Discover Milton Keynes has continued in MK Central Library.

LAMK has continued to benefit from the goodwill and support of MK Museum colleagues, staff and volunteers and LAMK continues to look forward to creating mutually beneficial projects to serve the people of Milton Keynes .

Staff

Other members of staff were appointed as project officers funded by the grant providers of a specified project.

Projects

This year has been overshadowed by the Covid 19 pandemic. In spite of that LAMK has carried out a number of successful projects.

THE LIVING ARCHIVE PROJECT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

LAMK Trustees/Directors

Roger Kitchen continued as Chair. Poppy Hollman and Robert Excell continued as Vice Chairs. Ann Sidgwick continued as Honorary Treasurer .

Elizabeth Bancroft, David Bruce, Martin Ferns, Helaine Griffin, Marion Hill and Sarah Ralph continued as Trustees. Sas Amoah, Lincoln Bedeau and Victoria Holton joined as new Trustees.

Mel Jeavons continued as Company Secretary

The Directors approved the LAMK Business Plan for 2019-2022. The Board Subcommittee continued regular meetings online throughout this time, monitoring developments and preparing strategic options for the main Board.

Financial review

The results for the year are set out on page 7.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee .

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

R Kitchen L Bancroft D Bruce H Griffin P Hollman R Excell M Ferns A Sidgwick M Hill S Ralph S Amoah (Appointed 20 July 2020) L Bedeau (Appointed 1 January 2021) V Holton (Appointed 1 January 2021)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

THE LIVING ARCHIVE PROJECT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The trustees' r eport was approved by the Board of Trustees.

R Kitchen

Trustee Dated: 24 August 2021

THE LIVING ARCHIVE PROJECT

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also the directors of The Living Archive Project for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE LIVING ARCHIVE PROJECT

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LIVING ARCHIVE PROJECT

I report to the trustees on my examination of the financial statements of The Living Archive Project (the charity) for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Jane Roberts BA(Hons) FCA

Chartered Accountant Hills & Burgess 20 Bridge Street Leighton Buzzard Bedfordshire LU7 1AL

Dated: 1 October 2021

THE LIVING ARCHIVE PROJECT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
27,603
-
Charitable activities
4
-
42,604
Other trading activities
5
593
-
Investments
6
312
-
Total income
28,508
42,604
Expenditure on:
Raising funds
7
102
-
Charitable activities
8
45,825
10,398
Total resources
expended
45,927
10,398
Net (outgoing)/
incoming resources
before transfers
(17,419)
32,206
Gross transfers
between funds
19,344
(19,344)
Net income for the year/
Net movement in funds
1,925
12,862
Fund balances at 1
April 2020
45,000
6,985
Fund balances at 31
March 2021
46,925
19,847
TotalUnrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
27,603
1,280
-
42,604
-
78,517
593
2,576
-
312
480
-
71,112
4,336
78,517
102
285
-
56,223
49,810
28,975
56,325
50,095
28,975
14,787
(45,759)
49,542
-
45,307
(45,307)
14,787
(452)
4,235
51,985
45,452
2,750
66,772
45,000
6,985
Total
2020
£
1,280
78,517
2,576
480
82,853
285
78,785
79,070
3,783
-
3,783
48,202
51,985

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

THE LIVING ARCHIVE PROJECT

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
12
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
14
Unrestricted funds
2021
£
67,505
(750)
£
17
66,755
66,772
19,847
46,925
66,772
2020
£
52,718
(750)
£
17
51,968
51,985
6,985
45,000
51,985

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 24 August 2021

R Kitchen Trustee

Company Registration No. 02869264

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

The Living Archive Project is a private company limited by guarantee incorporated in England and Wales. The registered office is Milton Keynes Museum, McConnell Drive, Wolverton, Milton Keynes, Buckinghamshire, MK12 5EL.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to expenditure. All expenditure is accounted for on an accruals basis and is recognised in the period to which it relates.

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Donations and gifts 2,603 1,280
Other grants receivable 25,000 -
27,603 1,280

4 Charitable activities

2021 2020
£ £
Income from charitable activities
42,604 78,517

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5 Other trading activities

6
7
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Income from other trading activities
593
2,576
Investments
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Interest receivable
312
480
Raising funds
UnrestrictedUnrestricted
funds
funds
2021
2020
£
£
Fundraising and publicity
Other fundraising costs
102
285
102
285

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

8 Charitable activities

Staff costs
Activities undertaken directly
Analysis by fund
Unrestricted funds
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
Other s upport costs
2,891
-
2,891
-
Analysed between
Charitable activities
2,891
-
2021
£
42,934
13,289
56,223
56,223
45,825
10,398
56,223
2021
Support
costs
Governance
costs
£
£
£
2,891
2,309
780
2,891
2,309
780
2,891
2,309
780
2020
£
46,721
32,064
78,785
78,785
49,810
28,975
78,785
2020
£
3,089
3,089
3,089

9 Support costs

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

11 Employees

Number of employees

The average monthly number of employees during the year was:

2021 2020
Number Number
2 2
Employment costs 2021 2020
£ £
Wages and salaries 42,916 46,458
Social security costs (245) (109)
42,671 46,349
12 Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2020 26,450
At 31 March 2021 26,450
Depreciation and impairment
At 1 April 2020 26,433
At 31 March 2021 26,433
Carrying amount
At 31 March 2021 17
At 31 March 2020 17
13 Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 750 750

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at
1 April 2019 resources expended 1 April 2020 resources expended 31 March 2021
£ £ £ £ £ £ £ £ £
Commissions 4,050 17,060 (4,987) (14,906) 1,217 8,294 (3,497) (2,501) 3,513
DMK - Discover Milton Keynes (1,318) 5,000 (2,566) (1,000) 116 - - - 116
MK HODS (Heritage Open Days) 46 17,000 (4,373) (12,627) 46 16,000 (4,346) (11,510) 190
MK Skate HLF ( Heritage Lottery Fund) - 13,300 (5,122) (3,000) 5,178 - (500) (4,678) -
Soulbury (28) 24,700 (10,898) (13,774) - - - - -
LA Music Events - 1,457 (1,029) - 428 - - - 428
Homeworld - - - - - 7,000 (259) - 6,741
Saxon Court - - - - - 1,310 (655) (655) -
VE Day Project - - - - - 10,000 (1,141) - 8,859
2,750 78,517 (28,975) (45,307) 6,985 42,604 (10,398) (19,344) 19,847

Commissions are a range of smaller funds.

DMK - Discover Milton Keynes, is a fund for the supply and installation of exhibitions to the Discover Milton Keynes space in MK Central Library. MKHODS - MK Heritage Open Days, is a fund for the co-ordination and marketing of all events on behalf of MK Council.

MK Skate is a fund to be raised for a project working with MK Council to document the history of skateboarding in Milton Keynes.

Soulbury is a fund to provide an oral history/exhibition/education project alongside the Canal & River Trust on the restoration of the Old Pump Hose in Soulbury. LA Music is a fund to provide music events in Milton Keynes.

Homeworld is an oral history and film project to document and celebrate 40 years of the Homeworld Housing exhibition on Bradwell Common. Saxon Court is an oral history and film project to document the lives of people who worked at Saxon Court before it is redeveloped. VE Day Project is a project working with a young people's drama group to bring to life the WW2 oral history interviews.

THE LIVING ARCHIVE PROJECT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

15
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
March 2021 are
represented by:
Tangible assets
17
-
Current assets/
(liabilities)
46,908
19,847
46,925
19,847
TotalUnrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
17
17
-
66,755
44,983
6,985
66,772
45,000
6,985
Total
2020
£
17
51,968
51,985

16 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).