**REGISTERED CHARITY NUMBER: 1048642**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
Kenneth Morris Limited 1 Aston Court Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
Contents of the Financial Statements for the Year Ended 31 December 2024
||Page|
|---|---|
|Report of the Trustees|1 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8 to 14|
Arlis UK and Ireland:
The Art Libraries Society of the United Kingdom and Ireland
## Report of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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**
## **Objectives and aims**
The Society was formed for the promotion of visual arts librarianship through professional development activities and the exchange of documentation and publications and giving of small grants. There have been no changes to this policy throughout the year.
## **Significant activities**
In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings.
The Society undertakes the following significant activities:
- Subscription services
- Art Libraries Journal
- Training and development events
- Annual conference
## **OBJECTIVES AND ACTIVITIES Grants**
**The ARLIS/UK & Ireland Research Awards** are funded by ARLIS and the generosity of an anonymous donor with the purpose of supporting librarians, archivists and curators in the fields of art, architecture and design to undertake research activities (potentially including travel and study).
The awards are annually and may be used for any purpose related to the research of the applicant. The awards are open to all members (either personal or institutional) of ARLIS/UK & Ireland.
**The Global Majority Scholarship** was introduced in 2022 to cover the scholarship course fees for the successful applicant(s) undertaking a UK accredited Library, Information or Archive Studies postgraduate qualification to help address the under representation of library workers from Cultural, Racial and Ethnic diversity backgrounds within art librarianship. The budget for the Scholarship is agreed annually by ARLIS Council. In the financial year ending 31st December 2024 ARLIS Council approved payment of 1 award for a total of £12,700, being £6,350 paid in 2024 and £6,350 reserved as paid in 2025.
**The Annual Conference Student Award** is open to full-time or part-time students working for a first degree or post-graduate qualification in librarianship and information studies. It is not essential that applicants are current members of ARLIS/UK & Ireland. The purpose of this award is to enable one student per year to attend the ARLIS/UK & Ireland annual conference free of charge.
**The Annual Conference International Delegate Award** exists to encourage attendance and participation in the Annual Conference for art information professionals who reside outside the UK & Ireland. The recipient receives a free conference place.
This is in addition to a reciprocal arrangement with ARLIS/NA to offer a fee-waiver to the reciprocal Chair/President or a representative to attend each other's annual Conference.
Page 2
Arlis UK and Ireland:
The Art Libraries Society of the United Kingdom and Ireland
## Report of the Trustees
for the Year Ended 31 December 2024
## **International role**
ARLIS is committed to playing a key international role in accordance with its stated aim: To increase contacts and co-operation with art librarians nationally and internationally.
To achieve this aim financial support is, as far as possible, made available to an ARLIS member who:
1. Acts as an official ARLIS representative at an event abroad.
2. Presents a paper on behalf of ARLIS at a conference abroad.
3. Participates actively in meetings abroad on behalf of ARLIS (e.g. IFLA Section of Art Libraries Standing Committee).
## **Volunteers**
The society relies on the assistance of volunteers, essentially its members, to serve in its ruling body called Council and as Officers and Trustees and on committees and working parties, edit its publications, and organise short courses and the annual conference.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
All activities are classed as charitable during the year.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The Society's main funding sources are its members via subscriptions, including subscription to the Art Libraries Journal, attendance on courses and at the annual conference.
## **Reserves policy**
The Society retains reserve at current levels in order to fund special projects for the benefit of art librarianship.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, our constitution, the Society was formed under deed in 1969 and became a registered charity on 19th April 1995.
## **Recruitment and appointment of new trustees**
Trustees are recruited by election. Once appointed they will be eligible for re-election annually provided that no trustee shall hold office for more than six consecutive years. On expiration of such a period, one further year must elapse before any former trustee shall be eligible for re-election.
## **Organisational structure**
The day to day management is performed by volunteers including Officers/Trustees, members of current Committees, Council members and other volunteers.
Policy and strategic decisions are made by the Council at regular meetings.
## **Related parties**
Subscription income is generated from members of the society. Trustees are unpaid but are entitled to reimbursement of expenses.
Page 2
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
Report of the Trustees for the Year Ended 31 December 2024
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1048642
## **Principal address**
National Art Library Victoria & Albert Museum Cromwell Road South Kensington London SW7 2RL
## **Trustees**
Ms R Law Membership Secretary (resigned 31.7.24) M Peters Honorary Secretary G Heffernan Honorary Treasurer (resigned 30.4.24) J Jenkins Chair (resigned 30.4.24) R Law Honorary Treasurer (appointed 1.5.24) M Ahern Membership Secretary (appointed 1.8.24) B Moodie Chair (appointed 2.5.24)
## **Independent Examiner**
Kenneth Morris Limited 1 Aston Court Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Bankers**
NatWest 124 High Street Bromsgrove Worcestershire B61 8HJ
Approved by order of the board of trustees on 2 May 2025 and signed on its behalf by:
Trustee
Page 4
Independent Examiner's Report to the Trustees of Arlis UK and Ireland: The Art Libraries Society of the United
## Kingdom and Ireland
## **Independent examiner's report to the trustees of Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland**
I report to the charity trustees on my examination of the accounts of Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland (the Trust) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
R S Waller
Kenneth Morris Limited 1 Aston Court Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL
2 May 2025
Page 5
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Statement of Financial Activities for the Year Ended 31 December 2024
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
3
Subscriptions
3,483
Art Libraries Journal
15,763
Annual conference
9,693
Charitable
4,400
Investment income
2
2,613
**Total**
35,952
**EXPENDITURE ON**
**Charitable activities**
4
Other charitable activities
12,959
Annual conference
7,116
Short courses
-
Awards
13,150
**Total**
33,225
**NET INCOME**
2,727
**RECONCILIATION OF FUNDS**
Total funds brought forward
122,738
**TOTAL FUNDS CARRIED FORWARD**
125,465|Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2024
Total
funds
£
3,483
15,763
9,693
4,400
2,613
35,952
12,959
7,116
-
13,150
33,225
2,727
122,738
125,465|2023
Total
funds
£
2,979
29,059
7,135
5,400
2,165
46,738
7,600
10,879
306
20,000
38,785
7,953
114,785
122,738|
|---|---|---|---|
The notes form part of these financial statements
Page 6
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Statement of Financial Position 31 December 2024
|Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Investments
8
25,000
Cash at bank
113,370
138,370
**CREDITORS**
Amounts falling due within one year
9
(12,905)
**NET CURRENT ASSETS**
125,465
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
125,465
**NET ASSETS**
125,465
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
-
-
-
-
-|2024
Total
funds
£
25,000
113,370
138,370
(12,905)
125,465
125,465
125,465
125,465
125,465|2023
Total
funds
£
25,000
108,024
133,024
(10,286)
122,738
122,738
122,738
122,738
122,738|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 2 May 2025 and were signed on its behalf by:
Trustee
Trustee
The notes form part of these financial statements
Page 7
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
Notes to the Financial Statements for the Year Ended 31 December 2024
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the Society. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Foreign currencies**
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
continued...
Page 8
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
|**2.**
**INVESTMENT INCOME**
Deposit account interest
National Savings Bond income
**3.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Personal memberships
Subscriptions
Institutional journal &
subscriptions
Art Libraries Journal
Annual conference
Annual conference
Grants Charitable
Conference sponsorship &
advertising
Grants received, included in the above, are as follows:
Research Award
**4.**
**CHARITABLE ACTIVITIES COSTS**
Other charitable activities
Annual conference
Awards|2024
£
1,670
943
2,613
2024
£
3,483
15,763
9,693
1,000
3,400
33,339
2024
£
1,000
Support
Direct
costs (see
Costs
note 5)
£
£
11,270
1,689
7,116
-
13,150
-
31,536
1,689|2023
£
1,409
756
2,165
2023
£
2,979
29,059
7,135
1,000
4,400
44,573
2023
£
1,000
Totals
£
12,959
7,116
13,150
33,225|
|---|---|---|
continued...
Page 9
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
## **4. CHARITABLE ACTIVITIES COSTS - continued**
|**Grants paid**|2024|2023|
|---|---|---|
|Research Awards|3,500|3,000|
|Global Majority Scholarship Awards|10,650
|17,000|
|2024 award £6,350 paid 16.11.24 and £6,350 reserved as due in 2025 less £2,050 over reserved 2023|||
## **5. SUPPORT COSTS**
Governance costs £ Other charitable activities 1,689
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|Restricted|Total|
|---|---|---|---|
||fund|funds|funds|
||£|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|**Charitable activities**||||
|Subscriptions|2,979|-|2,979|
|Art Libraries Journal|29,059|-|29,059|
|Annual conference|7,135|-|7,135|
|Charitable|5,400|-|5,400|
|Investment income|2,165|-|2,165|
|**Total**|46,738|-|46,738|
continued...
Page 10
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued
## for the Year Ended 31 December 2024
|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
funds
£
£
**EXPENDITURE ON**
**Charitable activities**
Other charitable activities
7,600
-
Annual conference
10,879
-
Short courses
306
-
Awards
20,000
-
**Total**
38,785
-
**NET INCOME**
7,953
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
114,785
-
**TOTAL FUNDS CARRIED FORWARD**
122,738
-
**8.**
**CURRENT ASSET INVESTMENTS**
2024
£
Unlisted investments
25,000
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2024
£
Trade creditors
1,650
Other creditors
11,255
12,905|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
funds
£
£
**EXPENDITURE ON**
**Charitable activities**
Other charitable activities
7,600
-
Annual conference
10,879
-
Short courses
306
-
Awards
20,000
-
**Total**
38,785
-
**NET INCOME**
7,953
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
114,785
-
**TOTAL FUNDS CARRIED FORWARD**
122,738
-
**8.**
**CURRENT ASSET INVESTMENTS**
2024
£
Unlisted investments
25,000
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2024
£
Trade creditors
1,650
Other creditors
11,255
12,905|Total
funds
£
7,600
10,879
306
20,000
38,785
7,953
114,785
122,738
2023
£
25,000
2023
£
1,583
8,703
10,286|
|---|---|---|
||||
continued...
Page 11
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **10. SECURED DEBTS**
Bank overdrafts only exist on paper as funds are automatically transferred from deposit accounts to cover outgoing payments when they arise.
## **11. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.24
£
122,738
122,738
Incoming
resources
£
35,952
35,952
At 1.1.23
£
114,785
114,785|Net
movement
At
in funds
31.12.24
£
£
2,727
125,465
2,727
125,465
Resources
Movement
expended
in funds
£
£
(33,225)
2,727
(33,225)
2,727
Net
movement
At
in funds
31.12.23
£
£
7,953
122,738
7,953
122,738|
|---|---|---|
continued...
Page 12
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued
## for the Year Ended 31 December 2024
## **11. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|46,738|(38,785)|7,953|
|**TOTAL FUNDS**|46,738|(38,785)|7,953|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.23
£
114,785
114,785|Net
movement
in funds
£
10,680
10,680|At
31.12.24
£
125,465
125,465|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|82,690|(72,010)|10,680|
|**TOTAL FUNDS**|82,690|(72,010)|10,680|
continued...
Page 13
Arlis UK and Ireland: The Art Libraries Society of the United Kingdom and Ireland
## Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
## **12. CONTINGENT LIABILITIES**
There were no material contingent liabilities at the year end.
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2024.
Page 14