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2023-09-30-accounts

Annual Review

ARA ANNUAL REPORT 2022 - 2023

Incorporating the Annual Report and Financial Statements for the Year End 30 September 2023

Contents

Contents
Reference and Administrative Details 3
Trustee Directors’ Report 4
Independent Auditors’ Report 21
Consolidated Statement of Financial Activities 24
Balance Sheet and Consolidated Balance Sheet 25
Statement of Cash Flows and Consolidated Statement of Cash Flows 27
Notes to Financial Statements 28

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Statutory Information

Trustee Directors

L J E Blight J F Bon K Downing A S Gregson R Higgins R J MacLeod A R Nicoll D A Powell S A Scarth W H Stockting E J Thompson-MacRae R Wade

Company Secretary Chief Executive Charity Number (England & Wales) Charity Number (Scotland) Company Number

Principal Address and Registered Office

J S Chambers J S Chambers 1041063 SC041671 02969472

Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX

Auditors

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX

Bankers

National Westminster Bank Plc 13 Market Place Reading Berkshire BG1 2EP

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Trustee Directors’ Report

The Trustees, who are also directors for the purposes of the Companies Act, present their report and the financial statements of the charity for the year ended 30 September 2023, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

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 Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The full name of the Charity is Archives and Records Association (UK and Ireland). It was incorporated on 20 September 1994 as a company limited by guarantee. Its company registration number is 02969472. Its charity registration number (England & Wales) is 1041063 and its charity registration number (Scotland) is SC041671. The Charity is variously referred to throughout this report as either “the Charity” or “the Company”.

Directors and Trustees

The directors of the Company are the Charity’s Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees serving during the year and since the yearend are as follows:

L J E Blight (appointed 16 June 2023) J F Bon K Downing A S Gregson (appointed 16 June 2023) R Higgins R J MacLeod (Vice Chair) A R Nicoll (Chair) D A Powell (Secretary) S A Scarth (Treasurer) W H Stockting (appointed 16 June 2023) E J Thompson-Macrae R Wade (appointed 16 June 2023) J M K Moran (resigned 16 June 2023)

Recruitment and appointment of trustees

The Association is governed by an elected Board of Trustees. Trustees are directly elected by members via the Annual General Meeting. Trustees serve a three-year term before they can either seek re-election for a second and final three-year term, or resign. The Chair is elected for a two-year term.

References and Administrative Details

Administrative information is given in a separate section at the front of these accounts.

Structure, governance and management

Nature of governing document

The Archives and Records Association (UK and Ireland) is a company registered in England and Wales limited by guarantee (number 02969472), a charity registered in England and Wales (No 1041063) and a charity registered in Scotland (No SC041671). It is governed by its Memorandum and Articles of Association.

Induction and training of trustees

Trustees are inducted via four one-to-one sessions with the CEO. Induction includes training in charity law and charity finance. Trustees can request any training they need in order to fulfil their responsibilities. Additional training can be offered at a two-day Board Awayday held annually.

Arrangements for setting key management personnel remuneration

Trustees are not remunerated other than for out of pocket expenses such as travel to attend Board meetings. Staff remuneration is monitored by the Personnel Subcommittee. Staff salaries are set at the time of recruitment and are benchmarked at the relevant time against similar jobs in the charity and professional body sector. Staff may subsequently be awarded an annual cost of living pay rise at the discretion of the Personnel Sub-committee.

Organisational structure President

The President, is normally an eminent member of the profession. Aideen Ireland was appointed the President of the Archives and Records Association (UK & Ireland) in August 2020.

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The Officers and the Board

The general administration and policy-making of the Association is the responsibility of the Board, which comprises the four Honorary Officers and eight Board members elected by members of the Association. The Board is responsible for the conduct of business between general meetings. Its annual report of the year’s work is submitted to members for adoption at the Annual General Meeting, together with the financial statements.

Certain delegated responsibilities are also vested in the Chief Executive who is a full-time employee of the Association.

Committees

Board members no longer hold portfolios in order to concentrate on strategy, policy and oversight.

ARA groups have their own Chair and Secretary and meet regularly. They, and the Board itself, often appoint working parties to tackle specific problems. The Chief Executive serves in an advisory capacity on certain committees and groups.

Nations and Regions

Each member in the UK and Ireland is automatically attached to a National or Regional group. National and Regional activities are arranged locally. There are currently eight national and regional groups.

Sections

Membership of the Sections is a matter of choice. Members may join as many Sections as interest them. Each Section has its own elected officers and executive committee. The Sections are:

Objectives and activities

Objects and aims

The Archives and Records Association (UK and Ireland) ('the Association', or 'ARA') is the principal professional membership body for archivists, archive conservators and records managers. It exists to serve the needs of records, those who work with them and those who use them for work, study or recreation.

The membership of the Association consists of Registered Members, Individual Members, Student Members, Honorary Life Members, Institutional Affiliates and Individual Affiliate Members and now stands at approximately 2,200.

The objects of the charitable company are:

Public benefit

The public benefit provided by the Association is significant but may be difficult to measure. The key benefit of our activities is that records and archives are properly administered, preserved, conserved and made available, often with added interpretation, to the general public.

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales

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The year in context October 2022 - September 2023

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Inclusion and Equity A sector for everyone

Our organisation is changing. Our sector is changing. Our commitment to meaningful inclusion and equality is a thread that runs throughout our entire organisation, our activities and this strategy. What we do and how we do it, will serve as a reflection on the sector. We will: Ensure equality and inclusion are at the forefront of everything we do, encourage everyone to commit to an inclusive and equal profession and sector, and hold ARA to account for that delivery ARA Strategy 2022-2025

We continued to work on our Equity, Diversity and Inclusion strategy with the aims:

As part of this work we published an online training resource “Embedding Equality, Equity, Diversity and Inclusive Practice in UK Archive Sector”. This is a series of seven free, pre-recorded presentations that allow recordkeeping professionals to move through the training at their own pace. Part 1 introduces key issues and concepts. Part 2 builds on this knowledge, offering practical steps to embed inclusive practice in the workplace.

ARC Magazine September / October 2023.

ARA’s 2023 conference in Belfast was on the theme of ‘Communities’ several presentations were made that were specifically about making the archives and records

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Is it OK? Panel session at 2023 Conference with Sarah Trim West, Jenny Moran, Iida Saarinen, Philip Milnes Smith.
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sector more accessible and the innovative ‘Is it OK’ session (trialed in Chester in 2022) was run for a second time – this time in the largest space available and with very good attendance. The session was on the theme of disability and accessibility and this has been a strong theme throughout the year.

in ARC Magazine over the reporting period 63 per cent were women, 37 per cent men, 17 per cent from the global ethnic majority. 41 per cent of the 27 features had diversity, equity and/or inclusion as a main theme.

As reported above the website blog continues to host a series of blogs from the Diversity Allies working group.

Diversity Allies

ARA continues to work with the Diversity Allies and the Accessibility group produced a series of blogs on Accessibility and the Archives – looking at both issues of workplace accessibility as well as how disabled people have been represented historically. The Inclusive Cataloguing group also produced a number of blogs on topics of: Traces of South Asia: Curating the Gaps and New approach to providing information on inclusive cataloguing.

The allies also supported a number of regions and groups with workshops on accessibility. At least twelve events held by ARA’s Nations, Regions, Sections and groups, across the reporting period, had diversity and inclusion as their main theme.

Elizabeth Oxborrow-Cowan recorded two Community Conversations – these provide online interviews that explore the experiences of people from different backgrounds in their engagement with the archive sector from a variety of perspectives.

Communications and Resources

ARA continues to work hard to ensure content that it puts out is reflective of the diversity of the general population and of the 35 authors of 27 feature articles

Blog cover images from the Diversity Allies Accessibility and the Archives blog series.

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Transforming understanding Advocacy and public engagement

ARA will increase public understanding in the work and importance of recordkeeping and record- keepers. We will work with partners and collaborate to champion the role and value of record-keeping for the social and economic benefit of society, individual communities and businesses. ARA Strategy 2022-25

The Campaign for Records

The Campaign for Records, our joint campaign with IRMS, was officially launched to parliamentarians at an event in Westminster in January 2023. The Westminster event was hosted by Chris Evans MP chair of the APPG on Archives and History. Attendees, who included campaign stakeholders and contributors as well as members of IRMS and ARA heard from Ruth MacLeod, Vice Chair of ARA, Reynold Leming, Chair of IRMS, Chris Evans MP, MP for Islwyn, Shadow Minister for Defence Procurement, Chair APPG Archives and History, Richard Ovenden, Bodley's Librarian in the University of Oxford, Jon Baines, Senior Data Protection Specialist at Mishcon de Reya LLP and Lord Parkinson of Whitely Bay, Minister for Arts and Heritage.

UK Government Consultations

ARA consulted with members on the UK Government’s GDPR Consultation, inviting responses to inform the official response submitted by the Legislation and Standards Working Group. The group continue to monitor the progress of the Data Protection Bill though the Houses of Parliament and currently it includes an amendment restoring exemption for archives, archiving in the public interest.

ARA has also written to the King regarding the appointment of a non-archivist to sort the late Queen Elizabeth’s papers prior to archiving.

Chief Archivists in Local Government

The Chief Archivists in Local Government (CALGG) began work on a project looking at the records of care experienced and adopted people. They have produced guidance on these records and this will be published in February/March 2024. CALGG also continue to work collectively to bring about a successful outcome for the Church of England burial grounds project.

Explore Your Archive

As part of the campaign we developed a series of Manifesto asks with a view to the UK General Election due to be held in 2024 (or early 2025) and circulated these to all the main political parties.

We developed a system for responding reactively to press articles that touch on issues relevant to the campaign, offering comment from experts on topics such as disappearing WhatsApp messages.

In its 10th year, Explore Your Archive (EYA) remains our main vehicle for advocacy to the public. The website now has new features with guides aimed at the general public to help them negotiate archive searches and also provides a Spotlight feature to highlight the work of different services around the country.

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As part of EYA the Outside the Box podcast recorded three volunteer week specials to coincide with volunteer week in June 2023 – these focused on the volunteer experience and different ways in which people might volunteer: looking at online volunteering with #CrowdCymru, in person volunteering at Avebury and volunteering content for the archive as part of the Mass Observation Project at Sussex University.

Lord Parkinson - Minister for Arts and Heritage - speaking at the Campaign for Records launch event on 18th January 2023 © D Mason

The focus week was once again very successful and Ireland continued to create a great buzz around their Explore Your Archive launch achieving good media coverage.

Community Archives and Heritage Group

The Community Archives and Heritage Group continue to provide a vital link between the professional recordkeeping sector and archives and heritage organisations that are primarily volunteer led. The group once again held a face-to-face conference in London and has also worked on refreshing the resources on their website.

Awards and Prizes

Awards and prizes are a way of showcasing and celebrating all that is excellent in the recordkeeping sector and provide an opportunity to reach out to press and politicians with a ‘good news story’ that alerts them to what is going on in an often-under-sung part of the wider heritage and culture sector.

Archive Volunteering Award

In June the Archive Volunteering Award was given to RHS Digital Dig, timed to coincide with Volunteer Week. The judging panel also Highly Commended two other entries: Queer Norfolk and Life with the Lionesses: Twenty-Five Years of Women’s International Rugby League (later more generally known as the Women in Rugby League Project) by Heritage Quay in Huddersfield. They also made a special commendation for the two volunteers at Queer Norfolk: Adam Baker and Beau Brannick for their amazing contribution to the project.

Karen Clarke of the RHS said of the award:

“We are thrilled to receive the ARA Archive Volunteering Award 2023. The enthusiasm and commitment of the Digital Dig volunteers has gone far beyond our expectations and we are so grateful for their incredible contribution. The resulting work is testament to the number of hours that the volunteers have spent transcribing and geotagging the nursery catalogues. The films produced by the Digital Ambassadors are also a wonderful showcase of how the project captured the imaginations of the young people involved. It has been a real pleasure getting to know many of the volunteers both near and far, we certainly didn’t expect the project to have such a widespread international

reach. We wanted the Digital Dig volunteers to feel part of something even though they were working remotely and this award celebrates each and every volunteer that gave their time to make the project a success. We would also like to thank the National Lottery Heritage Fund and the Digital Ambassador partners that made this project possible.”

ARA Excellence Awards 2023

The 2023 ARA Excellence awards received a large number of entries and a good turnout for the public vote. Over 1,000 votes were cast by the public resulting in the following awards being made:

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Aideen Ireland, ARA President with
Peter Crooks, Virtual Record Treasury
Ireland and Andrew Nicoll, ARA Chair
at the Ellis Prize event.
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Further to these awards, three Distinguished Service Awards were made by the Board to:

thrilled to be able to award the Ellis Prize to this excellent venture and look forward to seeing its development over the coming years. I extend my congratulations to all who have made this possible”

Community Archive and Heritage Group Awards 2023

Ellis Prize

In November 2022 the Ellis Prize was awarded to the Virtual Record Treasury Ireland at a prize giving event in Dublin. The prize was set up by Roger Ellis, a past President of the Society of Archivists in 1972 to “to reward excellent work in our profession, and to recognise significant contributions to archive theory and practice”. It was awarded to the Virtual Record Treasury of Ireland for their excellent work in delivering back to the Irish nation and its diaspora more than 700 years of Irish history and culture.

On presenting the award, Aideen Ireland, President of the Archives and Records Association (UK and Ireland) said:

“Beyond 2022 - The Virtual Record Treasury of Ireland is an exemplar project that shows the world what can be done through the use of new technology, through trans-national and trans-sectoral collaboration and how archives sit at the centre of a nation’s identity and culture. It shows that in their restoration to people of that nation, and the world, they can bring hope to many other countries where cultural identity is lost or threatened by the destruction of war, climate catastrophe or natural and man-made disaster, most notably right now in Ukraine, but also recently in Afghanistan, Syria and Mali. I am

The Community Archive and Heritage group awards were announced at their conference in London in July 2023

29 entries were eventually whittled down to the three winners of the 2023 awards:

The judging panel also highly commended the Scottish Jewish Archives Centre, Sunny Bank Mills, Leyland Historical Society and Headford Lace.

They also awarded a Certificate of Special Achievement to the Scottish Jewish Archives Centre for sustained best practice.

Surveys

ARA’s Survey Group provides opportunities for services across the UK to understand their audiences through the Distance Enquiries Survey and the Archive Visitor Survey.

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Inspiring Education, Skills and Development There is always room to learn

ARA will provide inclusive education, skills, training and development opportunities for all members and stakeholders, working in partnership with other education providers as necessary to achieve this. We will support individuals through their lifetime of involvement, interest in, and commitment to the sector. ARA Strategy 2022-25

One of the most important things ARA does for its members is to provide inclusive education, skills, training and development opportunities. These are often extended to non-members in the sector and to relevant stakeholders. We work in partnership with other education providers as necessary to achieve this.

Conferences

Conferences provide not only an opportunity to learn from presentations, workshops and seminars but also from the one-to-one conversations that happen in the breaks and at the social events.

It was therefore a great pleasure to be able to return to Belfast in 2023. Delegates were treated to three excellent keynotes from:

Workshops at the ARA Conference 2023

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Workshops at the ARA Conference 2023

Ryan Murphy, was also present and welcomed ARA’s delegates to the City. Thursday provided a gala dinner and the awards ceremony for the ARA Excellence Awards.

The conference had one of the highest attendance rates of any ARA Conference and with almost half the delegates being non-members.

The Community Archives and Heritage Group also held an in-person conference in 2032 at the UCL in London. The one-day conference explored the history of the group’s awards and heard updates from past winners.

Sections, Groups, Nations and Regions

Many of ARA’s sections groups and regions experimented with the different options available to them for training and networking events, some continuing to work online, some hybrid and some face-to-face. Many groups took the opportunity to work together to take advantage of expertise from specialist sections and groups.

As well as a full programme of presentations and sessions on the conference theme of ‘Communities’ with over 100 speakers across the three days, the conference provided an opportunity for delegates to connect informally at a number of social events. Those arriving early on the Tuesday evening attended a drinks reception in the Piano Bar of the Europa Hotel (the conference venue) and on Wednesday night visited the Public Record Office of Northern Ireland (PRONI) for a curry night plus tours of the stores and conservation areas and access to the Search and Reading Rooms. The Lord Mayor of Belfast,

Professional Registration

2022/23 was another successful year for ARA members. We received 15 applications, 14 of those applications were for Registered Membership and one application for a Fellowship. 10 applications passed the assessment - a pass rate of 67%. This would not have been possible without the wonderful team of professional registration assessors, who volunteer their time to ensure each application meets the required standards.

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ARA Conference delegates visit PRONI in Belfast

Workshops at the ARA Conference 2023

Continuing Professional Development

2023 saw the launch of our central training offer providing more general business skills for record-keepers. Topics include advocacy, project management, budgeting for beginners, copyright and advanced presentation skills. ARA members enjoy large discounts and preferential booking, striking a balance between affordability, member benefits and high-quality training. Delegate surveys show that around 75% were very satisfied with training offered, with 100% recommending the course to others. We continue to sell out places on the most popular courses.

The ARA website also provides a searchable and free CPD resource featuring recorded web archiving and embedding EDI practice training. It also includes webinars recorded by ARA’s nations, English regions and sections.

Competency Framework Review

Launched in 2017, the framework was our first attempt to bring together the key competencies required of all those working in record keeping. It is a powerful career development tool, helping professionals benchmark their skills and experience against ARA professional registration standards. It can help those working in the recordkeeping sector to identify their strengths and skills to develop relative to their own career development. It also supports employers with workforce development by providing competency standards all staff can work to, and highlights transferable skills that help new talent find a way into the sector.

In January 2023, we began a review of the framework. Regular engagement is critical if the Framework is to remain relevant to current and future sector needs. Armed with the skills data gathered from the 2022 workforce mapping survey, we began a comprehensive consultation with ARA members, employers, key stakeholders and government agencies in the UK and Ireland record keeping sector. We also consulted with neighbouring professional bodies; CILIP, ICON and IRMS and some international organisations including the ICA. We are particularly grateful to the UK National Archives and the Digital Preservation Coalition for their contributions. The review findings will be published in 2024.

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Meeting the Digital Challenge At the heart of what we do – our members

ARA will address the wider digital challenge that the record-keeping and user communities face, and put digital at the heart of our workforce development ARA Strategy 2022-2025

We will be bringing basic digital skills to our central training programme from 2024. We recognise some learn at different speeds, and it is important all in the sector have access to digital skills development

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Our members Providing valued member services

ARA member services will provide inclusive, innovative and valued benefits for our members. ARA Strategy 2022-25

To meet this strategic aim we continue to invest in our communications and learning and development offers, this has created new opportunities for members and more support for our regions, groups and sections as well as individual members.

We looked carefully at the member benefits we offer and represented them in a more appealing way on the website. We also started work on systematic communications for new members that will help them navigate the benefits that ARA has to offer and also to make sure that we stay in touch with them and garner any feedback on what we can do to improve.

Support for members

Although inflation dropped across the reporting period, many people were still affected by the steep rise in the cost-of-living crisis in both the UK and Ireland and we continued to provide a support fund to help members maintain their membership and continue with their professional development.

Nations and Regions, Sections and Groups

We continued to monitor how the new arrangement of the regions is progressing and also looked at reviving regions and groups that were struggling to reform after periods of inactivity.

As a result of feedback in the membership survey of 2022 we set up an International Region for members working overseas.

In order to ensure a good stream of communication between nations, regions, sections and groups and the ARA Board, different groups are invited to attend Board meetings (either in person or by remote means). This has

allowed for useful discussion of the work being done by our groups and also helps identify where we can further support that work centrally.

Communications with members

ARA Today, our monthly bulletin, continues to be our main channel of communication to our members. Groups, Sections, Nations and Regions also send out regular communications.

ARC our bi-monthly magazine continues to provide indepth features on a wide range of topics as well as news from all parts of the recordkeeping sector.

The website blog/news site has provided an outlet for stories of a more immediate nature and a place to run series on different topics.

Archives and Records – the journal of the Archives and Records Association remains the core academic journal for the sector. In 2023 it published three issues including a special issue highlighting research from New Professionals and Students. Access to Archives and Records and 5 other academic journals published by Taylor and Francis is included free for ARA Members. These subscriptions are worth over £500 if you were to download a single issue of each and £195 for the Archives & Records journal annual subscription just on its own.

Surveys and Consultations

ARA belongs to our members. Consultation on key pieces of work is therefore essential and members were consulted on the Competency Framework, the new EDI report and GDPR legislation. A number of smaller surveys were circulated: ARA Wales and ARA Scotland both consulted with members in their nations, centrally ARA consulted on setting up an International Group. The Environmental Sustainability Group sent out a survey looking at environmental practices and the Security and Access Group circulated new guidelines for input.

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Our organisation Ensuring a fit for purpose organisation

ARA will be a ‘fit for purpose’ organisation, responding to the world we work in and ensuring change is delivered and visible. We will meet challenges directly, with inclusive, open, up-to- date and transparent governance. ARA Strategy 2022-2035’

At the ARA AGM in June 2023 a new board was constituted and the board now comprises:

Chair: Andrew Nicoll Hon Secretary: David Powell Hon Treasurer: Stephen Scarth Vice Chair: Ruth MacLeod Board Trustees: Julie Bon, Louisa Blight, Killian Downing, Adrian Gregson, Ross Higgins, Elizabeth Thompson-MacRae, Bill Stockting, Richard Wade.

Following the adoption of an amended constitution at the AGM in June 2022 the Board started the process to identify any gaps that could be filled by co-opting nonmembers.

The Board looked carefully at ARA’s approach to risk management in the last year in a review led by board member Elizabeth Thompson-Macrae. A draft policy has now been developed and the Board confirmed their risk appetite with regards to operational risks (medium) and external risks (medium). Along with previously agreed levels regarding legal compliance (very low), finance (medium) and governance (medium). Elizabeth, supported by the Honorary Secretary, will, in the next reporting year, finalise the Risk Management Policy and associated documentation for final approval and development of the risk register.

Going further - Collaborating across the sector and beyond

ARA continues to build and strengthen relationships across the sector and beyond.

Collaboration Agreement with the UK National Archives

On 20th June 2023 the Archive and Records Association and The UK National Archives entered into a Collaboration Agreement for 2023 – 2025

The Collaboration Agreement builds on the desire for cooperation and collaborative working between The UK National Archives and the Archives and Records Association. The agreement sets out the role of each organisation and describes how they will work together to achieve their separate and common goals and recognises that while both organisations have distinct roles, their strategic visions, programmes and aims reflect many areas of shared interest.

The agreement outlines how both organisations will continue to build on their relationship to date to ensure strong leadership and clarity for the archive, recordkeeping and conservation sector. The agreement and its action plan reflect common values, goals and realities.

Records at Risk

In 2021 The UK National Archives, the Archives and Records Association and the British Records Association collaborated to launch the ‘Records at Risk Fund’ to support urgent interventions to save physical and digital records facing immediate peril across the UK.

In 2023 grants were awarded with 6 archives from across England and Scotland receiving grants of up to £5,000.

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John Chambers ARA and Jeff James UK National Archives sign collaboration agreement June 2023

Campaign for Records – democracy and rights in the digital age

The campaign continues to bring IRMS and ARA together and members of other organisations are now involved in the steering group – for example from NADPO.

Workforce Mapping Survey

A Workforce Data Consortium had been convened in 2021 by CILIP and ARA with a number of other partners (including: The Art Libraries Society, Culture and Sport Division of the Welsh Government, Health Education England, Information & Records Management Society, Libraries Connected, The UK National Archives, Scottish Library and Information Council.) to fund and oversee a workforce mapping survey of the library, archives, records, information and knowledge sector. The results of the survey were circulated in early 2023 and showed that the sector still has some way to go before the workforce is fully representative of the population in general. There was still evidence of a gender-pay gap and deeper probing of the data showed that those with protected characteristics and most affected by EDI initiatives were also those least likely to consider workplace mitigations of bias as effective.

an average of 458.2k impressions per day. ARA Scotland delivered an introductory presentation to the new intake of Glasgow University Information Management students, highlighting the benefits of ARA membership and increasing visibility with the students. ARA Scotland developed and circulated a membership survey to guide upcoming training provision. They answered queries from ARA Members in Scotland via email and social media.

ARA Scotland Diversity Allies and the ARA Diversity and Inclusion Allies successfully created and ran ‘An introduction to Disability and Accessibility for Recordkeepers’ training sessions, and were accepted to present on Accessibility for the ARA Conference in Belfast.

We continued to meet regularly with the Scottish Council on Archives and National Records Scotland as well as to support the activities of the Community Archives and Heritage Group Scotland.

Activities in Scotland

ARA Scotland ran several successful social media campaigns, including “#12DaysofArchives’, ‘#ScottishArchivesDay’, and ‘#Archive30’. These campaigns draw involvement from across the archives and records sector. #12DaysofArchives had 21.3K impressions on up to 250 tweets per day; #ScottishArchiveDay on 28th February saw 80+ accounts taking part; #Archive30 saw an average of 63 participants per day across the month, peaking at 90 with #ArchiveFashion and #ArchiveFoodandDrink. The ARA Scotland Twitter/X account saw an average of 2.1k impressions each day, and the #Archive30 hashtag earned

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Financial Review

Financial review

Fundraising

The ARA does not fundraise from the general public and therefore is not registered with the Fundraising Regulator. Income is generated from membership subscriptions, recruitment advertising, journal royalty payments, conference sales including delegate fees, exhibitor sales and sponsorship, and from a grant agreement with The UK National Archives. We do not work with professional fundraisers.

for transactions affecting Ireland and individuals and organisations in the Euro currency area and the financial activities of our subsidiary, ARA Commercial Limited.

The charity’s total income for the financial year was £631,179 (2022 - £554,252), an increase on the prior year of £76,927 (14%). Total expenditure for the year was £612,653 (2022 - £471,214), an increase on the prior year of £141,439 (30%). These increases were due to the conference being held in Ireland this year.

Future plans

In the coming year we will research the true impact of physical disability on the record keeping workforce. We have both evidence that disability does not hinder a career once someone has a job but that getting that first job can be very difficult to obtain. We will also publish guidance regarding wellbeing and spontaneous collecting after disasters. We will provide training on business negotiation skills and continue to promote apprenticeships as alternate routes into the sector.

During this period the overall gain on our investments was £6,146 (2022 – loss of £35,071). When taken together with the net income for the year, this puts the net movement in funds at an increase of £24,672 (2022 - £47,967). Thus, the Balance Sheet shows that total funds carried forward as at 30 September 2023 were £648,126 (2022 - £623,454). This figure represents an increase in funds of 4% (2022 - increase of 8%) from the previous year.

Policy on reserves

The Campaign for Records - democracy and rights in the digital age is a joint campaign with the IRMS and we will continue to seek new public records legislation for England and Wales. Various public inquiries in the UK have all commented on poor or non-existent record keeping which is not illegal. We will also co-operate with the Open University to research the best way to bring police recordkeeping into statutory control.

Our Research Fund will offer grants regarding the impact and opportunity of AI and emerging technology. We will publish guidance on Collections Care and also on Security.

The Trustees have a policy of allocating unrestricted funds to support the objectives and activities of the charitable company, and to keep the level of reserves required under review to ensure that they are adequate to fulfil the charity’s continuing obligations.

The Trustees aim to maintain sufficient free reserves in unrestricted funds to allow for the anticipated support of specific developments planned to further the general objectives of the charity, as well as to allow for at least twelve months’ normal operation in the event of all income ceasing. Consequently, they aim to hold unrestricted reserves of approximately £450,000.

Financial review

This report reviews the financial activities of the Archives and Records Association (UK and Ireland) for the financial year ended 30 September 2023 and should be read in conjunction with the financial statements and the notes to the accounts found later in this annual report. The consolidated statements cover all of the accounts maintained by the ARA, including those used

At the year end, the group held total unrestricted reserves of £548,977 (2022 - £521,969). This is in line with policy.

Restricted funds at the year-end amounted to £99,149 (2021 - £101,485), and represents funds held on specific trusts. A description of individual restricted funds held is provided in Note 13.

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ARA ANNUAL REPORT 2022 - 2023

Investment policy and objectives

The Board adopts a conservative investment policy taking proper professional advice before implementing any changes. Given the uncertainty of financial markets at present, the Association’s investments are currently held in COIF Charity Funds.

Relationships with related parties

There are no related parties which either control or significantly influence the decisions and operations of the charity.

The charitable company has a wholly owned subsidiary, ARA Commercial Limited.

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use and nature of financial instruments is governed by the charity’s policies approved by the Board of Trustees, which provide written principles on the management of these risks.

Cash flow risk

Trade creditors are paid in line with agreed credit terms and conditions, subject to correct invoicing.

Credit risk

Trade debtors are managed by setting the credit offered to customers and the regular monitoring of amounts outstanding for both time and limits.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the Trustees are aware:

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term investments and short-term deposits.

Statement of Trustees’ Responsibilities

The Trustees (who are directors of Archives and Records Association (UK and Ireland) for the purposes of company law) are responsible for preparing the Trustee Directors’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (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 charitable company and the group and of the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Trustees are required to:

Auditors

The auditors, Albert Goodman LLP, are deemed to be reappointed under Section 487(2) of the Companies Act 2006.

Small Company Provisions

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

By order of the Trustees.

………………………….........................................................…………….. S Scarth - Trustee ………………………….........................................................…………….. AR Nicoll - Trustee

Date: 12th March 2024

20

Annual Report and Financial Statements For year ended 30th September 2023

The following pages are the Annual Report and Financial Statements for year ended 30th September 2023. These are the official report and accounts for compliance purposes and include the independent auditor’s report to the members of the Archives and Records Association.

Archives and Records Association (UK and Ireland) Independent Auditors' Report to the Trustees and Members For the Year Ended 30 September 2023

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The extent to which the audit was considered capable of detecting irregularities including fraud Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the group’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Produced by Albert Goodman LLP

Page 22

Archives and Records Association (UK and Ireland) Independent Auditors' Report to the Trustees and Members For the Year Ended 30 September 2023

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

Use of our report

This report is made solely to the group and parent charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the group and parent charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the group and parent charitable company and the group and parent charitable company’s members as a body and the parent charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………………..

Michelle Ferris BSC (Hons) FCA DChA (Senior Statutory Auditor) For and on behalf of Albert Goodman LLP, Statutory Auditor

Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX

Date: 27 March 2024

Page 2 3

Produced by Albert Goodman LLP

Archives and Records Association (UK and Ireland) Consolidated Statement of Financial Activities (including an Income & Expenditure account) For the Year Ended 30 September 2023

Incomefrom:
Charitableactivities
Notes
2
Other tradingactivities
3
Investment
4
Totalincome
Expenditureon:
Charitableactivities
5
Totalexpenditure
Net (expenditure)/ income
Transfer betweenfunds
Other recognisedgains
Unrealised (loss)/gainon
investment
Net movementin
funds for theyear
Reconciliationof funds
Total funds broughtforward
Total funds carriedforward		 2023
2022
Unres-
Res-
Total
Unres-
Res-
Total
tricted
tricted
tricted
tricted
(asrestated)
(asrestated)
£
504,139
£
70,000
£
574,139
£
473,854
£
66,500
£
540,354
38,895
-
38,895
332
-
332
18,145
-
18,145
13,235
331
13,566
561,179
70,000
631,179
487,421
66,831
554,252
580,066
32,587
612,653
435,236
35,978
471,214
580,066
32,587
612,653
435,236
35,978
471,214
(18,887)
37,413
18,526
52,185
30,853
83,038
39,484
(39,484)
-
-
-
-
6,411
(265)
6,146
(34,786)
(285)
(35,071)
27,008
(2,336)
24,672
17,399
30,568
47,967
521,969
101,485
623,454
504,570
70,917
575,487
548,977
99,149
648,126
521,969
101,485
623,454

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

All income and expenditure derive from continuing activities.

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Produced by Albert Goodman LLP

Archives and Records Association (UK and Ireland)- Company Registration Number: 02969472 Balance Sheet and Consolidated Balance Sheet As at 30 September 2023

Notes
Intangible assets
8
Tangible fixed assets
9
Investments
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities:
Creditors: amounts falling due within
12
one year
Net current assets
Total net assets
Thefunds of the charity:
Unrestricted funds:
General funds
Total unrestricted funds
13
Restricted funds
Total charity funds
Fixed assets		 2023
£
Group
11,304
2,141
517,557
531,002
142,454
293,460
435,914
(318,790)
117,124
648,126		 2023
£
Charity
11,304
2,141
517,558
531,003
137,882
288,047
425,929
(313,190)
112,739
643,742		 2022
(as restated)
£
Group
15,580
3,012
425,678
444,270
159,172
252,728
411,900
(232,716)
179,184
623,454		 2022
(as restated)
£
Charity
15,580
3,012
425,679
444,271
159,654
247,544
407,198
(230,880)
176,318
620,589
548,977
548,977
99,149
648,126		 544,593
544,593
99,149
643,742		 521,969
521,969
101,485
623,454		 519,104
519,104
101,485
620,589

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Produced by Albert Goodman LLP

Archives and Records Association (UK and Ireland) – Company Registration Number: 02969472 Balance Sheet and Consolidated Balance Sheet (continued) As at 30 September 2023

The trustees have prepared group accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 27 – 42 form part of these accounts.

Approved by the Board for issue on 12[th] March 2024 and signed on their behalf by:

………………………………….. S Scarth Trustee

………………………………….. AR Nicoll Trustee

Produced by Albert Goodman LLP

Page 2 6

Archives and Records Association (UK and Ireland) Statement of Cash Flows and Consolidated Statement of Cash Flows For the Year Ended 30 September 2023

Cash flows from operating activities
Notes
Net expenditure for the year
Adjustments to cash flows from non-cash items:
Depreciation and amortisation
8,9
Investment income
4
Unrealised net (gain)I_loss on investments
10
(Profit)_I_loss on disposal of fixed assets
Working capital adjustments
(Increase)_I_decrease in debtors
11
Increase_I(decrease) in creditors
12
Net cash flow from operations
Cash flows from investing activities
Purchase of tangible fixed assets
9
Purchase of intangible fixed assets
8
Acquisition of investments
10
Investment disposals
10
Income from dividends
4
Interest receivable and similar income
4
Net increase in cashand
cash equivalents
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
Cash & Cash equivalents reconciliation:
Cash at bank
Total cash & cash equivalents at the
end of the reporting period		 2023
2022
(as restated)
£
£
Group
Group
24,672
38,386
5,311
4,532
(18,145)
(13,566)
(6,146)
35,071
5,692
64,423
16,718
(82,925)
86,074
44,641
108,484
26,139
(164)
(8,995)
(844)
(322,833)
237,100
14,164
13,147
3,981
419
(67,752)
3,727
40,732
29,866
252,728
222,862
293,460
252,728
293,460
252,728
293,460
252,728		 2023
2022
(as restated)
£
£
Group
Group
24,672
38,386
5,311
4,532
(18,145)
(13,566)
(6,146)
35,071
5,692
64,423
16,718
(82,925)
86,074
44,641
108,484
26,139
(164)
(8,995)
(844)
(322,833)
237,100
14,164
13,147
3,981
419
(67,752)
3,727
40,732
29,866
252,728
222,862
293,460
252,728
293,460
252,728
293,460
252,728
64,423
(82,925)
44,641
26,139
(8,995)
(844)
13,147
419
3,727
29,866
222,862
252,728
252,728
252,728

Produced by Albert Goodman LLP

Page 2 7

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

1 Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are:

1.1 Basis of accounting

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Archives and Records Association (UK and Ireland) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s) and all amounts are presented in £ sterling.

These financial statements consolidate the results of the Charity and its wholly owned subsidiary, ARA Commercial Limited, on a line by line basis. The “Group” heading within the balance sheet refers to the consolidated accounts of Archives and Records Association (UK and Ireland) and ARA Commercial Limited.

In the parent company financial statements the investment in the trading subsidiary is accounted for at cost less impairment.

A separate Statement of Financial Activities or income and expenditure account, for the Charity itself has not been presented because the Charity has taken advantage of the exemptions afforded by Section 408 of the Companies Act 2006.

Prior period adjustment

During the year it was identified that journal income has not been correctly recognised in prior years. A prior period adjustment has therefore been made to correct accrued and deferred income relating to this.

The effect of the prior year adjustment on the year ended 30 September 2022 is as follows:

1.2 Legal status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

The company is incorporated in England and Wales and the company registered office is detailed on page 1, reference and administration details.

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Page 2 8

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

1.3 Going Concern

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting when preparing the financial statements.

1.4 Income

Income from grants and donations is recognised in the year in which they are receivable when there is evidence of entitlement, receipt is probable and the amount can be reliably measured. Where income has not been received for gift aid claims relating to donations received in the year, income is accrued.

Investment income is recognised on a receivable basis

Income from subscriptions are recognised on an accruals basis, with income being recognised in the period which the subscription relates.

Income from sponsorships are recognised in the period in which the sponsored event takes place.

The charity receives income from its subsidiary under gift aid and this is recognised upon physical receipt.

The charity notes the requirement of the SORP that large charities must report their results on an activities basis. The charity considers that they produce one activity – the operation of a professional membership body– and therefore reports on that basis.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.6 Expenditure

Resources expended are recognised on the accruals basis to match the period in which the expenditure was incurred.

Raising funds is expenditure incurred in generating the trading subsidiary funds and from other trading activities carried out by the charity.

Charitable activity expenditure comprises costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and costs of an indirect nature necessary to support them.

Governance costs are those costs associated with the governance arrangements of the charity and relate to general running of the charity as opposed to those costs associated with charitable activities.

1.7 Operating leases

The charity classifies the lease of properties as operating leases as title remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

Produced by Albert Goodman LLP

Page 29

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

1.8 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of Charity.

Restricted funds are from donations and grants in which the donor or funder has specified are to be solely used for particular areas of the Charity’s work or for specific projects being undertaken by the Charity.

1.9 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Fixed assets under £100 are not capitalised. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:

Furniture, fittings & equipment

20% straight line basis

1.10 Intangible assets and amortisation

Intangible assets are stated at cost less amortisation. Intangible assets under £100 are not capitalised. Amortisation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life as follows:

Software

20% straight line basis

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due to according to the original terms of the receivables.

Other debtors comprise prepayments and accrued income. Prepayments arise from the payments for services prior to benefit from those services, and accrued income is amounts due for services provided, recognised at the point of provision of the services.

1.12 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.13 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

1.14 Defined contribution pension

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as staff pension expense through the profit and loss when they are due.

Produced by Albert Goodman LLP

Page 30

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

1.15 Taxation

As a registered charity, the company is not liable to corporation tax or capital gains tax to the extent that its income and gains are applicable to charitable purposes only.

1.16 Financial Instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:

Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank and deposit accounts– is classified as a basic financial instrument and is measured at face value.

Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

1.17 Fixed asset investments

Fixed asset investments comprise investment portfolios maintained by investment managers. These are recognised initially at fair value which is normally the transaction price (but excludes any transaction costs.) Subsequently, investments are held at market value, with all realised and unrealised gains passing through the SOFA.

Non-current asset investments are cash deposits with a maturity date of more than one year from the balance sheet date. These are recognised at the deposit amount plus any interest, with any interest gains passing through the SOFA when falling due.

Current asset investments are cash deposits with a maturity date of less than one year from the balance sheet date. These are recognised at the deposit amount plus any interest, with any interest gains passing through the SOFA when falling due.

1.18 Foreign exchange

Transactions in foreign currencies are initially recorded in the charity’s functional currency by applying the spot exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the Statement of Financial Activities and presented within charitable activities expenditure.

Produced by Albert Goodman LLP

Page 3 1

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

2
Income from charitable		 activities
Unres- Res- Unres- Res-
tricted tricted 2023 tricted tricted 2022
funds funds Total funds funds Total
(as restated) (as restated)
£ £ £ £ £ £
Gift Aid taxreclaimed 11,845 - 11,845 5,996 - 5,996
Subscriptions 243,348 - 243,348 236,849 - 236,849
Journalincome 44,351 - 44,351 50,340 - 50,340
Conference& AGM 151,177 - 151,177 125,120 - 125,120
Trainingcourses 8,834 - 8,834 3,249 - 3,249
Newsletter andappointments 11,667 - 11,667 16,502 - 16,502
Otherincome 6,433 - 6,433 35,798 - 35,798
Archivescards 26,484 - 26,484 - - -
Grantreceivable - 70,000 70,000 - 66,500 66,500
504,139 70,000 574,139 473,854 66,500 540,354
3
Other trading activities
Unres- Res- Unres- Res-
tricted tricted 2023 tricted tricted 2022
funds funds Total funds funds Total
£ £ £ £ £ £
Sponsorshipincome 38,895 - 38,895 332 - 332
38,895 - 38,895 332 - 332
4
Investment income
Unres- Res- Unres- Res-
tricted tricted 2023 tricted tricted 2022
funds funds Total funds funds Total
£ £ £ £ £ £
Dividend receivablefrom
Listedinvestment 14,164 - 14,164 13,047 100 13,147
Interest receivable on
Cashdeposits 3,981 - 3,981 188 231 419
18,145 - 18,145 13,235 331 13,566

Produced by Albert Goodman LLP

Page 3 2

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

5 Charitable activities expenditure

Unres-
Res-
2023
Charitable activities
tricted
£
tricted
£
Total
£
Publications
42,977
42,977
Wages&salaries
162,122
162,122
Staff NIC(Employers)
12,331
12,331
Staffpensions
5,004
5,004
Groups
2,970
500
3,470
AGM
1'165
1,165
Archive digitisationexpenses
32,087
32,087
Committees andsubcommittees
9,143
9,143
Regions
3,504
3,504
Training andeducation
10,772
10,772
Conference
236,919
236,919
Explore your archivescampaign
2,433
2,433
Insurance
1,408
1,408
Computer software andmaintenance
8,734
8,734
Preservation&Conservation
2,366
2,366
Website
1,000
1,000
Tradesubscription
6,574
6,574
Accommodation andservices
1,825
1,825
Consultancy
11'711
11'711
Legal and Professionalfees
1,684
1,684
Bankcharges
5,277
5,277
IrrecoverableVAT
25,014
25,014
Awards andprizes
4,282
4,282
Sundryexpenses
9,866
9,866
Amortisation
4,276
4,276
Depreciation
1,035
1,035
Bad debt writeoff
1,726
1,726
Exchange ratevariance
(11,717)
(11,717)
Governance
Auditorsfees - audit
9,465
9,465
Auditors fees-accountancy
6,200
6,200
580,066
32,587
612,653		 Unres-
Res-
2023
Charitable activities
tricted
£
tricted
£
Total
£
Publications
42,977
42,977
Wages&salaries
162,122
162,122
Staff NIC(Employers)
12,331
12,331
Staffpensions
5,004
5,004
Groups
2,970
500
3,470
AGM
1'165
1,165
Archive digitisationexpenses
32,087
32,087
Committees andsubcommittees
9,143
9,143
Regions
3,504
3,504
Training andeducation
10,772
10,772
Conference
236,919
236,919
Explore your archivescampaign
2,433
2,433
Insurance
1,408
1,408
Computer software andmaintenance
8,734
8,734
Preservation&Conservation
2,366
2,366
Website
1,000
1,000
Tradesubscription
6,574
6,574
Accommodation andservices
1,825
1,825
Consultancy
11'711
11'711
Legal and Professionalfees
1,684
1,684
Bankcharges
5,277
5,277
IrrecoverableVAT
25,014
25,014
Awards andprizes
4,282
4,282
Sundryexpenses
9,866
9,866
Amortisation
4,276
4,276
Depreciation
1,035
1,035
Bad debt writeoff
1,726
1,726
Exchange ratevariance
(11,717)
(11,717)
Governance
Auditorsfees - audit
9,465
9,465
Auditors fees-accountancy
6,200
6,200
580,066
32,587
612,653		 Unres-
Res-
2022
tricted
£
tricted
£
Total
£
15,856
15,856
138,529
12,700
151,229
6,814
6,814
4,174
4,174
3,570
11,628
15,198
965
965
22,636
22,636
18,250
11,650
29,900
3,669
3,669
8,085
8,085
128,874
128,874
300
300
2,469
2,469
6,973
6,973
360
360
2,191
2,191
4,622
4,622
15,640
15,640
7,222
7,222
4,113
4,113
5,480
5,480
10,786
10,786
684
684
8,027
8,027
3,324
3,324
1,208
1,208
1,066
1,066
(566)
(566)
7,605
7,605
2,310
2,310
580,066
32,587
612,653		 435,236
35,978
471,214

Produced by Albert Goodman LLP

Page 3 3

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

6 Trustee directors

During the year the group made the following transactions with trustees:

£2,072 (2022- £2,734) of expenses reimbursed to 9 trustees (2022:8).

No trustees nor any person connected with them, have received any remuneration from the group during the year (2022- none).

No trustees have received any other benefits from the charity during the year (2022- none)

7 Employees

2023 2022
Group Group
£ £
Wages andsalaries 170,222 151,229
Social securitycosts 12,331 6,814
Employerpension 5,004 4,174
187,557 162,217

Number of employees

The average monthly number of employees during the year, calculated on the basis of average headcount, was as follows:

2023 2022
Group Group
No. No.
Average employee headcount 5 4

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Page 3 4

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

No employees received employee benefits (excluding employer pension and employer national insurance costs) of more than £60,000 during the year (2022- none).

The key management personnel for the year, comprises the Chief Executive Officer. The total employee benefits (includes gross pay, employer pension and employer national insurance) of the key management personnel of the Charity were £68,584 (2022: £60,041).

Pension costs

The company operates a defined contribution pension scheme. The charge to the Statement of Financial Activities for the year is shown above.

Contributions totalling £1,152 (2022 - £1,020) were payable to the schemes at the end of the year and are included in creditors.

8 Intangible assets

Group& Charity
Cost
At 1October2022
Additions
At 30September2023
Depreciation
At 1October2022
Chargefortheyear
Eliminatedon disposals
At 30September2023
Net bookvalue
At 30September2023
At 30September2022		 Software
Total
£
£
42,028
42,028
-
-
42,028
42,028
26,448
26,448
4,276
4,276
-
-
30,724
30,724
11,304
11,304
15,580
15,580

The above assets are all held by the charity.

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Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

9 Tangible fixed assets

Group& Charity
Cost
At 1October2022
Additions
Disposals
At 30September2023
Depreciation
At 1October2022
Chargefortheyear
Eliminatedon disposals
At 30September2023
Net bookvalue
At 30September2023
At 30September2022		 Furniture,
fittings &
equipment
£
Total
£
18,443
18,443
164
164
(10,995)
(10,995)
7,612
7,612
15,431
15,431
1,035
1,035
(10,995)
(10,995)
5,471
5,471
2,141
2,141
3,012
3,012

The above assets are all held by the charity.

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Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

10 Investments

Group
Listedinvestments
Openingbalance
Additions
Disposals
Revaluation
Closingbalance
Charity
Listedinvestments
Openingbalance
Additions
Disposals
Revaluation
Closingbalance
Charity investmentsatmarket valuecomprise:
Sharesinlistedinvestments
ShareholdinginARA CommercialLimited
Ordinary sharesof £1 each		 2023
£
425,678
322,833
(237,100)
6,146
517,557
2023
£
425,678
322,833
(237,100)
6,146
517,557
Total
2023
£
517,557
1
517,558		 2022
£
460,749
-
-
(35,071)
425,678
2022
£
460,749
-
-
(35,071)
425,678
Total
2022
£
425,678
1
425,679

ARA Commercial Limited (company no 1041063) was incorporated 11 October 2012 and is a wholly owned trading subsidiary of Archives and Records Association (UK and Ireland). The parent charity holds 100% of the issued share capital and 100% of the voting rights of the subsidiary trading company.

The principal activities of the company is to service an archive digitisation contract and Archives Card Project. The registered office is the same as that of the Charity, detailed on page 1. The subsidiary gift aids some of its taxable profits to Archives and Records Association (UK and Ireland), paying corporation tax on any profits retained.

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Page 3 7

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

10 Investments (continued)

A summary of the trading results is shown below:

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Investment income
Profit before tax & profit for the financial year
Retained earnings brought forward in subsidiary
Gift aid to Archives & Records Association
Retained earnings carried forward in subsidiary
The assets and liabilities were:
Fixed assets
Current assets
Current liabilities
Total net assets
Called up share capital
Profit and loss reserve		 2023
£
26,484
(20,600)
5,884
(1,500)
4,384
4,384
2,865
(2,865)
4,384		 2022
£
27,050
(22,636)
4,414
(1,549)
2,865
2,865
8,915
(8,915)
2,865
20,141
(17,275)
20,395
(16,010)
4,385
2,866
1
2,865
1
4,384
4,385
2,866

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Page 3 8

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

11 Debtors

Trade debtors
Prepayments and accrued income
Amounts owed by group undertakings
Other debtors		 2023
Group
£
30,465
94,153
-
17,836
142,454		 2023
2022
2022
Charity
Group
Charity
(as restated) (as restated)
£
£
£
30,465
113,248
112,708
79,789
23,882
10,083
10,410
-
14,821
17,218
22,042
22,042
137,882
159,172
159,654

12 Creditors: Amounts falling due within one year

2023 2023
2022		 2022
Group Charity Group Charity
(as restated) (as restated)
£ £
£		 £
Trade creditors 29,209 29,010 74,719 73,515
Other creditors 2,387 2,387 2,387 2,387
Accruals and deferred income 280,393 274,992 145,192 143,942
Taxation and social security 6,801 6,801 10,418 11,036
318,790 313,190 232,716 230,880
Deferred Income
2023 2023 2022 2022
Group Charity Group Charity
(as restated) (as restated)
£ £ £ £
Deferred income at 1 October 2022 121,666 121,666 109,217 109,217
Released from previous years (121,666) (121,666) (109,217) (109,217)
Resources deferred in the year 109,550 105,399 121,666 121,666
Deferred income at 30 September 2023 109,550 105,399 121,666 121,666

At the balance sheet date the trust was holding funds received in advance for subscriptions for 2023/24.

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Page 39

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

13 Summary of movement in funds- Group

Opening Transfers
Closing
balance Income Expenditure & gains balance
(asrestated)
£ £ £ £ £
Unrestricted funds- Group
General 521,969 561,179 (580,066) 45,895 548,977
Restricted funds- Group
Ellisfund 6,276 - - (265)
6,011
The National Archivesgrant 95,209 70,000 (32,587) (39,484)
93,138
Total restrictedfunds 101,485 70,000 (32,587) (39,749)
99,149
Totalfunds 623,454 631,179 (612,653) 6,146 648,126
Summary of movement in funds – Group (2022)
Opening Transfers
Closing
balance Income Expenditure & gains balance
(asrestated)(asrestated) (asrestated)
£ £ £ £ £
Unrestricted funds- Group
General 504,570 487,421 (435,236) (34,786)
521,969
Restricted funds- Group
Ellisfund 6,230 331 - (285) 6,276
The National Archivesgrant 64,687 66,500 (35,978) - 95,209
Total restrictedfunds 70,917 66,831 (35,978) (285) 101,485
Totalfunds 575,487 554,252 (471,214) (35,071)
623,454

Summary of funds

Ellis fund- endowment fund given to the Association to make occasional awards for special or distinguished service. The granting of such an award is discretionary. Movement in the related investments also pass through this fund. The original endowment received was £1,000 and, under the terms of the endowment, the charity is not permitted to spend the capital.

The National Archives Grant- given to fund support for the archives sector. The balance of funds are expected to be utilised in the 2023/24 financial year, through work undertaken by Community Archives, volunteering, and training. The transfer made in 2022/23 is correcting the position of the funds brought forward.

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Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

14 Analysis of assets between funds – Group

Othernet
Tangible Cashat current Creditors
fixed bankand assets/ morethan
assets inhand (liabilities) one year Total
£ £ £ £ £
Unrestrictedfunds 524,991 200,322 (176,336) - 548,977
Restrictedfunds 6,011 93,138 - - 99,149
As at 30September2023 531,002 293,460 (176,336) - 648,126
Analysis of assets between funds – Group (2022)
Othernet
Tangible Cashat current Creditors
fixed bankand assets/ morethan
assets in hand (liabilities) oneyear Total
(as restated) (as restated)
£ £ £ £ £
Unrestrictedfunds 441,258 154,255 (73,544) - 521,969
Restrictedfunds 3,012 98,473 - - 101,485
As at 30September2022 444,270 252,728 (73,544) - 623,454

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Page 4 1

Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

15 Income and expenditure account of the Charity

The company has taken advantage of Section 408 of the Companies Act 2006 and has not included its own Income and Expenditure Account or separate Statement of Financial Activities.

Prior to gift aid amounts received from the subsidiary, the Archives and Records Association (UK and Ireland) has net income for the year of £23,153 (2022 - income £44,436) based on income of £607,560 (2022 - £526,536). Gift aid distributions from trading subsidiary of £2,865 (2022: £8,915) were received in the year, in which the amount relates to the prior year trading profits.

16 Related party transactions

During the year, the Charity incurred and recharged expenses on behalf of its 100% owned subsidiary of £1,500 (2022- £1,500). At the balance sheet date the amount due from ARA Commercial Limited was £10,410 (2022 - £14,821).

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Archives and Records Association (UK and Ireland) Notes to the Financial Statements For the Year Ended 30 September 2023

17 Financial instruments

Financial assets that are fair value
through income & expenditure account
Financial assets that are debt
instruments measured at amortised
cost
Financial liabilities measuredat
amortised cost
Items ofincome, expenditure,gain and
2023
Financial assets that are fair value
through income & expenditure account
Financial assets measured at
amortised cost
Financial liabilities measuredat
amortised cost
2022
Financial assets that are fair value
through income & expenditure account
Financial assets measured at
amortised cost
Financial liabilities measuredat
amortised cost		 2023
Group
£
517,557
411,144
928,701		 2023
Charity
(
£
517,558
416,141
933,699		 2022
2022
Group
Charity
asrestated)(asrestated)
£
£
425,678
425,678
388,019
397,116
813,697
822,794		 2022
2022
Group
Charity
asrestated)(asrestated)
£
£
425,678
425,678
388,019
397,116
813,697
822,794
822,794
100,632
100,632
Netgains
£
6,146
6,146		 98,178
98,178
Netlosses
£
35,071
35,071

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Page 43

Photo credits

Page 7 ARC Magazine Cover l Archives and Records Association UK & Ireland Page 8 Is it OK event at 2023 conference l D Mason Page 9 Ellis Prize l Fennell Photography Page 10 Lord Parkinson l D Mason Page 11 Ellis Prize l Fennel Photography