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2023-03-31-accounts

National Association for Gallery Education (operating as Engage)

National Association for Gallery Education (operating as Engage)
For the year ended 31 March 2023
Contents
Reference and administrative information 3
Trustees’ annual report 5
Independent auditor’s report 19
Statement of financial activities (incorporating an income and expenditure account) 24
Balance sheet 25
Statement of cash flows 26
Notes to the financial statements 27

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Reference and administration information

Directors and trustees

The trustees (who are the directors for the purposes of company law) throughout the year and at the date of signing the accounts were:

Camilla Johns Resigned June 2022 Andrew Lawson Julian Nettel Janie Nicoll Loveday Shewell Treasurer Sarah Campbell Vice Chair Resigned July 2022 Bethan Page Resigned April 2022 Natalie Walton Resigned May 2023 Rosalind CrokerResigned March 2023 Ahmed Debi Banerjee Resigned October 2022 David Tubman Resigned May 2023 Angharad Palin Damien McGlynn Ffion Rhys Anita Taylor Chair Bernard Hay Appointed December 2022 Laura Gabe Appointed December 2022 Ally Zlatar Appointed December 2022 Jane Sillis Chief Executive

Reference and administrative details

Name and registration

The National Association for Gallery Education, operating as Engage, is a registered charity in England and Wales (1087471) and Scotland (OSCR No. SC039719) and a UK company limited by guarantee (4194208) registered in England and Wales.

Registered office and principal place of business

70 Cowcross Street, London, EC1M

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Reference and administration information

Advisors Auditor Sayer Vincent LLP Invicta House 108-114 Golden Lane London EC1Y 0TL Bankers CAF Bank Ltd Kings Hill West Malling Kent ME19 4TA National Westminster Bank PLC Chancery Lane & Holborn PO Box 159 332 High Holborn London WC1V 7PS

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

2022/23 was a key year for Engage’s long-term organisational strategy following an intensive period of organisational realignment. Our plans built on developments to our programme, operational, and financial models, underpinned by a new Theory of Change that articulates the mission of the work we do - “Everyone has the opportunity to engage with visual art in ways that enrich their lives” - and five new priority objectives: Train the workforce, Diversify the workforce, Increase profile and visibility of members’ practice, Provide opportunity for members to debate and shape practice, and Lead sector advocacy to deliver this.

The 2022/23 period was significant as our Board lead the application to our principal funder Arts Council England (ACE), to be included as a National Portfolio Organisation. In preparation for this, the 2022/23 programme was aligned to ACE’s core strategy – Let’s Create, and guided by the ACE Investment Principles of Ambition & Quality, Dynamism, Environmental Responsibility, and Inclusivity and Relevance.

From 2021/22, Engage has defined a new driving mission for our work:

Everyone has the opportunity to engage with visual art in ways that enrich their lives.

Our mission will be delivered through five priority areas:

Engage’s objectives as set out in its Memorandum and Articles are to:

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

In 2022/223 our activities were directed to deliver the five priority areas outlined above (2.1).

Progress was measured against SMART objectives agreed with the Board against each of these areas: governance and management; communications; finance and resilience; equality and diversity and environmental responsibility.

All five SMART targets for training the workforce were met in full or part. Targets focused on quantitative indicators such as the number of events; and attendance at these and qualitative measures to assess the benefits to training participants in terms of skills and knowledge development, relevance and career progression. 75 events were delivered against a target of 90. These included networking, peer learning, training and a new podcast series. The attendance rate for these was 98% against a target of 80%, with paid for events encouraging attendance. 94% of attendees reported that activities enhanced their skills and knowledge against a target of 90%. 94% of participants stated training was relevant to their career development against a target of 60%. 88% of training participants reported that training was relevant, just short of our 90% target. Training focused on equalities and diversity, environmental responsibility, evaluation and health and wellbeing. Specific programmes addressed: race, neurodivergence, mental health, safeguarding, early years, outdoor learning and creative evaluation. Comments from participants included:

“Reduced stress around evaluation.” “Increased awareness, actionable.”

The Wales Arts Health and Wellbeing Network delivered a wellbeing programme to 200 artists, How Ya Doing, through creative reflection, creative sessions and coaching.

27 participants completed the online Extend leadership programme. 100% of those who took part reported they gained leadership knowledge, 88% enhanced leadership skills and 83% clear career goals. As one participant said:

“I have found every element of the training extremely valuable. It has been very thoughtfully constructed to cover many areas of relevance. It has come at a brilliant time for me when I'm developing a team and having to think a lot about forward planning.”

Extend leadership alumni since 2011 met in person at New Art Gallery, Walsall in August 2022.

Training met the ACE Ambition and Quality investment principle, equipping participants with the skills and knowledge to deliver innovative, cutting-edge practice. Dynamism was delivered through nurturing a skilled and resilient workforce able to lead. Diversity and inclusivity and Environmental Responsibility were core topics throughout training

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

programmes, with online provision supporting both access and modelling good environmental practice.

We met both Engage’s quantitative targets to diversify the workforce. 18 opportunities were provided for young people who are Black, Asian, Ethnic Minority, deaf, disabled, LBQT+, from lower socio-economic backgrounds or represent a less advantaged group to work with organisations who deliver engagement and participation. Activities including the Gathering Momentum Young Producers initiative; Engage Cymru’s Change Makers accredited placement programme, the Engage Scotland ART Evolution youth engagement scheme and the Stephen Palmer Travel Bursary Fund, also delivered by Engage Scotland.

Six young people co-produced Gathering Momentum, a two-day online event in March 2023 for the visual arts workforce, looking at the future of the sector for young people. Contributors spoke about the climate emergency, equalities, activism and youth voice. Young producers were supported through training and coaching. The resources they created are an important legacy for the event. Delegates valued the event commenting:

"Congratulations to all the young people involved in producing a rich and stimulating event"

"A very thought provoking event - there was a great feeling of honesty and genuine concern and interest in the presentations - with examples of projects and approaches that were achievable and making a real impact"

Engage Cymru’s Change Makers programme supported 20 global majority young people to complete accredited placements with visual arts hosts in South Wales. Participants shared their experiences through an online debate and film. Evaluation of the programme has directly informed the Inclusion Ready Practice programme in 2023/24, focused on systemic change to organisational culture in visual arts organisations in Wales.

Young people in Scotland shared their experiences of participating in the ART Evolution programme through an online event in summer 2022 for sector colleagues, and through films and an evaluation report.

Engage met the target to increase the diversity of participants attending training and events by 3% from those who identify as Black, Asian, Ethnic Minority, deaf, disabled, LBQT+, from lower socio-economic backgrounds or represent a less advantaged group. Black, Asian or Ethnic Minority participants were 13% compared with 7% in the previous year; LBQT+ participants 27% compared with 6% in 2021/22 and Disabled and Neurodiverse participants 20% compared with 13% in the previous year.

Baseline data gathered in 2022/23 has been used to set targets for activities from 2023 onwards growing the diversity of the sector. Engage’s progress is modest but has established a foundation for this critical area of work.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

This strand of activity supports the ACE Inclusivity and Relevance principle through activities and sharing evaluation.

We met the targets to increase the profile and visibility of members’ practice with 62 opportunities compared with 40 in 2021/22. These included case studies for Let’s Create Art and on members’ environmental practice; contributions to the Journal and podcasts, Area Group events in person and online and a sharing event for the Engage Cymru Change Makers programme.

60% of members said that they value the opportunity to share practice compared to 16% in the previous year.

The Journal on Generation Z and the Future of Creative Work was accompanied by two well received online debates in summer 2022, and for the first time a series of four podcasts.

Let’s Create Art (LCA) in autumn 2022 engaged 4,000 participants through 146 events and 20 bursaries with a focus on arts and wellbeing. We provided sector training and shared advocacy tools including case studies, a film and commissioned artwork. Let’s Create Art 2023 will focus on supporting young people to access training, education and work in the visual arts. 60% of respondents said that, through LCA, participants gained confidence and enhanced self-esteem, 70% new skills, 80% enhanced wellbeing, 70% greater social connections and 70% access to further arts activities. As one respondent said, LCA had the advantage of:

“Allowing participants free access to an arts activity delivered locally but which is also part of a nationwide project.”

This activity supported the ACE Inclusivity and Relevance principal by ensuring activities reflect members’ current concerns and practice, and Ambition and Quality through supporting members to share and evaluate practice.

We exceeded our target to increase opportunities for members to meet and connect with peers by 50% with 38 events compared with 24 events in the previous year. These included the new online monthly Members’ Mingle meetings and inaugural sharing events for the Let’s Create Art advocacy campaign and the Wales Arts Health and Wellbeing Network events.

91% of members reported that sharing practice enabled them to influence wider strategic change. This data provides a baseline for a more ambitious target in 2023/24.

Through this strand of activity, we delivered the Inclusivity and Relevance and Ambition and Quality principles, both within our organisation and in our support for the sector.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

We met our targets to lead sector advocacy contributing to 24 consultations or speaking engagements on visual arts engagement and participation compared with 13 in the previous year. This included work across Wales, Scotland and England, contributing to consultation on policy and programme delivery for statutory arts organisation, government, and trusts and foundations and teaching at higher education institutions. In addition, we participated in 13 advisory groups across visual arts engagement and participation in Wales, Scotland and England, the same number as last year. 81% of training participants reported that they feel able to contribute to sector advocacy as a consequence of Engage’s advocacy work. This will provide baseline data for the 2023/24 SMART objective.

This strand of activity enabled Engage to address the investment principles of Inclusivity and Relevance and Ambition and Quality, as Engage lead sector advocacy, collaborating with relevant partners to make the case for access to and resources for visual arts engagement and participation across the UK.

We met our overall target to increase the number of paying member beneficiaries with 258 compared to 221 in the previous year.

Membership from 2023/24 is underpinned by a refreshed membership strategy through which we aim to grow and diversify membership. During 2023 we will also collect demographic data on members to establish baseline data for targets to diversify membership from 2024 onwards.

The website was refreshed, and new content was added. Job listings exceeded our target, with 76 listings against a target of 68. There was a small decrease in website engagement of 1k users. Twitter followers remained stable. The appointment of a new Marketing Officer in summer 2023, a refreshed marketing and communications strategy and plan in 2023/24 and new programme strands in 2023/24 will stimulate engagement on social media and through the website.

We measured our performance against a number of SMART objectives on equality and diversity:

We achieved our objective to diversify the Engage staff team, with a targeting of recruiting at least one team member from a diverse background. During 2022/23 there was an increase in the team in those who identified as deaf or disabled; average lower age; increased LGBTQ+ diversity, gender identification and an increased range of socioeconomic backgrounds. There was no change to ethnic diversity. Board membership in 2023 increased in its spread of socio-economic backgrounds, balance of male and female Board members and a wider spread of ages. Board membership includes those who identify as deaf, disabled and neurodivergent. The Board was 75% White British. In 2023 recruitment to the Board has focused on further diversifying membership. In tandem with

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

this, a review of the organisation’s culture involving the Board and the team is underway in 2023.

Eight training sessions were delivered on equalities and inclusion issues against a target of 10 and formed partnerships with 10 new equalities and inclusion organisations meeting our target. Further work needs to be done collecting demographic data on members to provide baseline data for targets to diversify membership from 2024. The Journal Advisory Editorial Board was reviewed and a new model will be in place for 2023/24 with the refreshed Journal format.

An environmental action plan and policy was refreshed in summer 2022 with the support of Environmental Champions from the Board, Council and the staff team who also attended a Climate Crisis event in March 2023. Training sessions and case studies were shared on the climate emergency.

The Charity Commission’s general guidance (‘Public Benefit: Rules for Charities’, issued in February 2014 and ‘Public Benefit: PB1, PB2, and PB3’, issued in September 2013) on Public Benefit informs all reviews of Engage’s aims and objectives carried out by the Board, and the planning of future activities.

In 2022/23 we engaged with 1,008 participants directly and 4,110 indirectly through programmes with partners, engaging with 5,198 participants overall.

Feedback from participants in terms of impact was consistently strong, with 95% of participants in training, for example, reporting it positively supported their future career development.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

Programmes such as Change Makers, Gathering Momentum and ART Evolution focused on supporting young people underrepresented in the visual arts workforce to progress.

Advocacy has remained a strength of Engage with evidence from the Engage Scotland and Queen Margaret University research, Mapping contemporary art and design education in Scotland, being profiled at the Edinburgh International Cultural Summit in summer 2022.

The Wales Arts Health and Wellbeing Network became independent of Engage Cymru having demonstrated the impact of its work.

Engage became an Arts Council England Investment Principles Organisation from 2023/24. Support was secured from Creative Scotland and Arts Council Wales. Grants were received from the Arts Society, Derek Hill Trust, Fleming Collection and from Wales and West Housing Association. We continued to work in partnership with the Marsh Charitable Trust and to revise the programmes we will deliver with the Max Reinhardt Charitable Trust from 2023/24.

Our planned activities respond to the needs of our members, the wider sector and the beneficiaries who we support them to engage with. Our programme directly addresses these new needs - including a focus on wellbeing, peer connection and resilience - and maintains flexible, remote and hybrid forms of delivery to ensure continued provision across all potential future restrictions. Our plans also address the ongoing and urgent priority for Engage and the sector to diversify its workforce, tackling this long-standing challenge with dedicated activities. We will also continue to focus support on equipping the sector with the tools to ensure its reach to new audiences and into areas with low levels of cultural engagement.

Core activity (summarised below) builds on the groundwork laid in 2021 and 2022 and continues to focus on the objectives established in our Theory of Change. UK-wide IPSO activities planned for 2023-25, which we will deliver across the five core objectives, include the launch of three new UK-wide initiatives: Art Encounters, Exchange and New Routes. Our work as an ACE IPSO focuses on supporting the sector to deliver two principles, Dynamism and Ambition and Quality .

● is a UK-wide online short course and alumni network that supports our aim to develop future leaders in the arts and cultural sectors who reflect the diversity of the UK.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

● is a series of online training events that focus on upskilling and supporting the learning and engagement workforce to address key challenges and develop practice.

● is a peer learning programme to complement Engage’s Journal and Podcast, which will equip underrepresented voices across the UK to share practice.

● is a new initiative focused on bridging the gap between compulsory education and employment for individuals with few opportunities for creative careers, through paid placements and training.

● is a professional development programme in targeted geographic areas in England, supporting visual art engagement professionals to deliver Action Learning projects with children and young people.

Engage Cymru will focus on an initiative to support 10 visual arts organisations to embed inclusive practice through coaching and peer learning. Outcomes will be shared with the visual arts sector in Wales. Training on evaluation will be provided alongside training and leadership development with UK-wide colleagues. Members will participate in New Routes and Let’s Create Art. Regular networking sessions will be led by members in Wales. A resource will be produced with Contemporary Art Society Wales on the new curriculum.

Engage Scotland will raise the profile of disabled artists in the visual arts in Scotland and support visual arts organisations to work with high school students. Regular networking and training sessions will support activities on themes proposed by members. Scottish colleagues will participate in training and leadership programmes with colleagues from across the UK and contribute to Let’s Create Art and New Routes.

We will activate ways to measure performance and gather both quantitative and qualitative data across all of our activities and programmes, enabling us to continually develop and be informed by the experience for our members and wider sector colleagues. Robust data gathering methods, and regular review and analysis, will drive planning a future programme that remains flexible and responsive to shifting needs.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

During the year ended 31 March 2023, the principal sources of Engage’s income were Arts Council England, Arts Council of Wales and Creative Scotland.

Arts Council England (ACE) provides unrestricted funding for Engage’s activities in England as part of their National Portfolio Organisations funding programme. This was £234,034 in the current year (2022: £268,053).

The Arts Council of Wales (ACW) and Creative Scotland (CS) gave restricted funding to support the work of Engage in Wales and Scotland, respectively.

ACW provided funding for several projects in Wales during the year, including funding for Cultural Recovery, work on Change Makers and building a resilient Wales Arts Health and Wellbeing Network. In total £82,830 was received from ACW in 2022/23 as we wound down our Wales Arts Health and Wellbeing Network (WAHWN) activity (2022: £140,896).

Engage recognised grant funding of £67,438 from Creative Scotland in 2022/23 (2023: £92,742).

Other donors are listed in note 2 to the accounts.

Overall income for the year ended 31 March 2023 decreased from £642,411 in 2021/22 to £466,166 this year due to changes in our restricted funding mix and the extension of project dates due to COVID delays in the prior year.

Income from charitable activities increased from 2021/22 (from £38,300 to £40,283), as both membership and events increased during the year as we and our membership returned to work and activities.

Overall resources expended in the year increased £20,316 on the previous year to £537,363 (2021/22: £517,047) as we delivered projects with restricted funds from previous years.

Programme costs increased due to return to activity. The trustees have approved a budget through designated funds to increase expenditure in this area in 2023/24 to continue to increase activity and programme.

The trustees maintain a risk management strategy as follows:

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

• Procedures designed to minimise risks should they arise

The main risks which the Board has identified relate to the possibility of reductions in funding of both core activities and project funding from major funders in future years. These risks are mitigated by the carrying of adequate reserves (see reserves policy below), by maintaining good relations with funders, carrying out effective fundraising from a more diverse range of sources of grants, and identifying other income streams.

The team now works fully remotely with hotdesking provided in some locations. We have added Staff Wellbeing to our risk monitoring as we transition to this new way of working.

All risk categories are monitored regularly at Board level through ongoing reviews and risk assessments.

The trustees review the reserves policy annually as part of the overall risk management of Engage. Free reserves are held to cover any temporary shortfall in income, unforeseen rise in spending requirements or other financial contingency, so that the charity can continue to operate at all times and manage any short-term fluctuations in cash flow levels.

Trustees review the charity’s future plans, income projections and likely expenditure. They also consider the implications and likelihood of significant risks as part of the annual risk assessment process.

Engage’s current core operating requirements are met by funding received from Arts Council England, which has approved a two-year grant from April 2023 to March 2025 and an extension to this funding after 2025 when we relocate from London.

Engage does not have any long-term liabilities, having moved offices in April 2021 to premises secured on a short-term licence.

Wind-down expenditure, associated with a reduction in operating activities due to reduced restricted project funding, would have minimal impact on core operating costs as most of the expenditure would cease as the projects ceased.

Trustees consider that the level of unrestricted reserves required to maintain central operations should equate to three months’ core operating expenditure to smooth out shortterm income or expenditure fluctuations. Three months’ core central operations are assessed for the 2023/24 year as £63,976.

At 31 March 2023, free reserves of £64,719 (2022: £64,717) were held, 101% of the reserves target.

The trustees will continue to review the level of reserves so that Engage maintains the appropriate level of financial security required for the challenges of the years ahead.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

Unrestricted funds at March 2023 were:

Trustees review the charity’s future plans, income projections, and likely expenditure. They also consider the implications and likelihood of significant risks as part of the annual risk assessment process. Engage’s current core operating requirements are met by funding received from the Arts Council of England which has approved a two-year grant from April 2023 to March 2025 and one-year Extension Funding at the same level until March 2026 following our move from London.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The National Association for Gallery Education (Engage) is a membership association that exists to promote greater access to, and enjoyment and understanding of, visual arts engagement and participation.

The company is governed by its Memorandum and Articles of Association (incorporated 4 April 2001 and as amended 18 November 2004, 22 November 2007 and 28 January 2021). The company is limited by guarantee. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1 each. Anyone over the age of 18 can become a member, and as of 31 March 2023 there were 11 Trustee members (2022:16).

The business of Engage is managed by the trustees, who may exercise all the powers of the organisation. Day-to-day operation of Engage is delegated to the Chief Executive, and the Board is provided with quarterly written updates on progress. Specific issues are referred to the Chair or other trustees as appropriate when they arise.

The Council is an advisory body, the function of which is to give policy and strategic advice to the trustees on best achieving the objectives of Engage.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

The Engage Board is responsible for the charity’s forward strategy and management, advised by the Council on programming issues (see below). The Board meets quarterly and appoints a Chair with overall responsibility for Board issues. At 30 September 2023, there were 11 Board members who are trustees of the charity and directors of the company. Observers from Arts Council England (ACE), the Arts Council of Wales and Creative Scotland are entitled to attend all Board meetings. The Board delegates day-to-day authority for operational decisions to a Chief Executive and to staff members who are responsible for membership, finance, administration, and the delivery of activity.

The Board of trustees appoints new trustees. Applicants are put forward either by a trustee or an Engage member, or invited to apply through advertising, and are then assessed regarding their suitability by a sub-group of trustees called the Nominations Committee. This committee then makes recommendations to the Board regarding new appointments. Trustees may not serve for more than six years. After standing down they may not then be re-elected for at least one year.

Trustees receive key documents about Engage when they take on their role and attend an induction session, which is held annually. A budget is provided for trustee training and away days are held if the trustees deem it desirable. During the year, three new trustees joined and received an online induction and were assigned Trustee Buddies to support them in their induction.

The Engage Council advises the staff team on programming issues. Council meets three times in

each calendar year and trustees are encouraged to attend.

Council consists of Area Representatives (of whom there are at least two for each English region and for Scotland and Wales) and Special Interest Representatives. Special Interest Representatives sit on Engage’s Council to represent key sections of Engage’s membership and to add to the breadth of the Council’s expertise. Currently there are representatives for freelancers, diversity, digital technologies, and higher education and research in relation to gallery education. Special interest areas are chosen in line with Engage’s core priorities and in consultation with existing Council and Board members.

As of 12 September 2023, there were 27 members of the Engage Council. Nine new members were elected at the December 2022 AGM.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

Development Groups in Scotland and Wales work with the respective Engage Coordinators in their countries to develop programmes for Engage members.

Vacancies for Council members are advertised to members via email. Council members are nominated by another Engage member and then put up for election at Engage’s AGM. Members may also be co-opted during the year and then officially elected at the following AGM. Members are able to vote in absentia at the AGM via postal or email vote.

Council members are given a handbook when they take on their role and staff members work with Area Representatives throughout the year, to support their work and encourage activity. The induction procedure for new Council members takes place at least annually.

As of September 2023, Engage employs eight full- and part-time staff, led by a Chief Executive, to deliver its activities.

Engage has a pay policy which applies to all staff, including senior staff. Salaries for the coming year are agreed annually by the Board in accordance with the Board’s increments policy.

We built on the organisational restructure initiated in 2020, increasing the size and hours of the team, which built capacity to deliver the Theory of Change and brought more skills in house such as finance and operations. The team received training in areas such as fundraising, income generation and partnerships to build the organisation’s resilience.

The trustees (who are also directors of the National Association for Gallery Education for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Trustees` annual report

The trustees are responsible for keeping adequate accounting records that 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 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.

In so far as the trustees are aware:

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

The trustees’ annual report has been approved by the trustees on 9 October 2023 and signed on their behalf by

Anita Taylor Chair

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Independent auditor`s report

We have audited the financial statements of National Association for Gallery Education (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on National Association for Gallery Education's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Independent auditor`s report

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

In our opinion, based on the work undertaken in the course of the audit:

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Independent auditor`s report

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

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.

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 are set out below.

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National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Independent auditor`s report

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

22

National Association for Gallery Education (operating as Engage)

For the year ended 31 March 2023

Independent auditor`s report

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanna Pittman (Senior statutory auditor)

Date: 24 November 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

23

2023 2022
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Income from:
2 244,034 170,867 414,901 285,448 313,295 598,743
3 40,283 - 40,283 38,300 - 38,300
4 9,488 - 9,488 5,329 - 5,329
1,494 - 1,494 39 - 39
295,299 170,867 466,166 329,116 313,295 642,411
5 58,496 9,906 68,402 66,955 6,468 73,423
5
41,950 - 41,950 44,816 380 45,196
61,632 - 61,632 64,916 - 64,916
76,178 21,032 97,210 76,868 - 76,868
61,952 206,217 268,169 34,779 221,865 256,644

National Association for Gallery Education (operating as Engage)

Balance sheet

Balance sheet
As at 31 March 2023 Company no. 4194208
Note
Fixed assets:
11
12
Current assets:
13
Liabilities:
14
17a
Total unrestricted funds
Total net assets
Cash at bank and in hand
Tangible assets
Intangible assets
Debtors
Creditors: amounts falling due within one year
Net current assets
Restricted income funds
Unrestricted income funds:
Designated funds
The funds of the charity:
General funds
Total charity funds		 £
5,861
220,981		 2023
£
2,409
3,973		 £
9,920
316,606		 2022
£
1,296
7,947
6,382
170,179		 9,243
238,515
226,842
(56,663)		 326,526
(88,011)
39,950
71,101		 42,000
73,960
176,561 247,758
65,510
111,051		 131,798
115,960
176,561 247,758

Approved by the trustees on 9 October 2023 and signed on their behalf by

Loveday Shewell Treasurer

25

National Association for Gallery Education (operating as Engage)

Statement of cash flows

For the year ended 31 March 2023

For the year ended 31 March 2023 For the year ended 31 March 2023 For the year ended 31 March 2023
Note
£
£
Cash flows from operating activities
Net income / (expenditure) for the reporting period
(71,197)
(as per the statement of financial activities)
Depreciation charges
4,974
Interest
(1,494)
(Increase)/decrease in debtors
4,060
Increase/(decrease) in creditors
(31,349)
Net cash provided by / (used in) operating activities
(95,006)
1,494
(2,113)
(619)
(95,625)
316,606
a
220,981
At 1 April
2022
Cash flows
£
£
Cash at bank and in hand
316,606
(95,625)
a
Total cash and cash equivalents
316,606
(95,625)
Cash flows from investing activities:
Interest
Purchase of fixed assets
2023
Analysis of cash and cash equivalents and of net debt
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Net cash provided by / (used in) investing activities		 £
£
125,364
4,799
(39)
26,634
(34,734)
122,024
39
-
39
122,063
194,543
316,606
Other non-
cash changes
At 31 March
2023
£
£
-
220,981
-
220,981
2022
(95,006)
(619)		 122,024
39
At 1 April
2022
£
316,606		 Other non-
cash changes
£
-
(95,625)
316,606		 122,063
194,543
220,981 316,606
Cash flows
£
(95,625)		 At 31 March
2023
£
220,981
316,606 (95,625) - 220,981

26

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

a) Statutory information

Engage is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The registered office address is 70 Cowcross Street, London EC1M 6EJ.

b) Basis of preparation

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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually

evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

Trustees review the charity’s future plans, income projections and likely expenditure. They also consider the implications and likelihood of significant risks as part of the annual risk assessment process. Engage’s current core operating requirements are met by funding received from the Arts Council of England who have approved a threer-year grant from April 2023 to March 2026 with a review at 2025.

Engage have applied to Arts Council Wales for funding from April 2024 - March 2027 and expect to hear the outcome in October 2023.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Membership income is included in the accounts in the period in which it is received. This reflects the point at which membership for the ensuing period is confirmed and that subscriptions are non-refundable.

27

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) 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.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

j) Allocation of support costs

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity:


on
staff time, of the amount attributable to each activity:
Raising Funds 21%
Advocacy 15%
Dissemination 20%
Professional development and leadership 21%
Research and activities 23%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

28

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

l) Intangible fixed assets

Individual intangible fixed assets costing £1,000 or more are capitalised at cost and are amortised over their estimated useful economic lives on a straight-line basis. The amortisation is as follows:

 Website development 5 years

Amortisation is only charged when the asset comes into use.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £750. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

3 years

n) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

o) 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.

p) Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

q) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

r) Pensions

The charity makes an employer contribution of 5% of gross salary to employees' personal or stakeholder pension schemes. From February 2018, contributions have been made into schemes qualifying under automatic enrolment regulations. Employees are required to make their own contributions of 3% of the eligible salary under automatic enrolment regulations for the 2021/22 year. The contributions made for the accounting period are treated as an expense and were £9,301 (2022: £8,310).

29

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
2
Arts and Business Cymru
Arts Council England
Arts Council of Wales
Creative Scotland
Newport County Council
NESTA
Individual Donations
Fleming Trust
Marsh Christian Trust
Max Reinhardt Charitable Trust
Paul Hamlyn Foundation
Cardiff Vale Heath Authority
The Derek Hill Foundation
The Art Society
Wales and West Housing
3
4
Sales of Engage Journal and
publications
Membership income
Income from other events
Income from charitable activities
Income from donations and legacies
Total income from charitable
activities
Income from other trading activities
Sundry fees and sponsorship
Advertising income		 Unrestricted
£
-
234,034
-
-
-
-
-
-
-
-
-
-
-
-
10,000		 £
500
-
82,830
67,438
-
-
-
5,000
2,100
-
-
4,999
5,000
3,000
-
Restricted		 2023
Total
£
500
234,034
82,830
67,438
-
-
-
5,000
2,100
-
-
4,999
5,000
3,000
10,000		 Unrestricted
£
-
268,053
-
-
-
-
250
-
-
-
7,145
-
-
-
10,000		 £
3,450
-
140,896
92,742
150
30,600
-
5,000
2,328
38,129
-
-
-
-
-
Restricted		 2022
Total
£
3,450
268,053
140,896
92,742
150
30,600
250
5,000
2,328
38,129
7,145
-
-
-
10,000
244,034 170,867 414,901 285,448 313,295 598,743
Unrestricted
£
27,173
11,415
1,695		 £
-
-
-
Restricted		 2023
Total
£
27,173
11,415
1,695		 Unrestricted
£
26,351
10,897
1,052		 £
-
-
-
Restricted		 2022
Total
£
26,351
10,897
1,052
40,283 - 40,283 38,300 - 38,300
Unrestricted
£
6,863
2,625
 £
-
-
Restricted		 2023
Total
£
6,863
2,625		 Unrestricted
£
3,733
1,596		 £
-
-
Restricted		 2022
Total
£
3,733
1,596
9,488 - 9,488 5,329 - 5,329

30

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

5a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Staff costs (Note 7)
Consultants and freelance fees
Website content
Annual Conference
Awards
Advocacy
Other direct costs (programme incl Journal and CPD tr
General office costs
Board and Council expenses
Professional fees
Bank charges and refunds
Other overhead costs
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Raising
funds
£
-
10,432
-
-
-
-
a
-
-
-
-
-
-		 Charitab le activities
Governance
costs
£
-
-
-
-
-
-
-
-
1,419
10,713
-
920
Support
costs
£
195,642
16,799
3,586
-
-
114
(2,085)
32,750
-
1,315
677
8,675
2023
Total
£
248,602
76,344
9,617
-
32,098
2,535
109,939
33,283
1,949
12,028
1,039
9,929
2022
Total
£
204,439
63,308
11,818
8,146
53,088
556
111,646
33,499
1,857
17,586
601
10,505

Lead sector
advocacy
£
-
-
-
-
-
1,694
-
-
-
-
-
-
Increase
profile and
visibility of
members
practice
£
-
2,000
-
-
-
-
6,337
137
-
-
19
-



Train the
workforce
£
11,113
5,600
45
-
11,955
100
11,445
-
400
-
193
-
Diversify the
workforce
£
41,847
41,513
5,986
-
20,143
627
94,242
396
130
-
150
334
10,432
55,173
2,797		 1,694
38,314
1,942		 8,493
50,575
2,564		 40,851
53,640
2,719		 205,368
59,771
3,030		 13,052
-
(13,052)		 257,473
(257,473)
-		 537,363
-
-		 517,049
-
-
68,402 41,950 61,632 97,210 268,169 - - 537,363 517,049
73,423 45,196 64,916 76,868 256,644 - -

31

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

5b Analysis of expenditure (prior year)

Analysis of expenditure (prior year)
Staff costs (Note 7)
Consultants fees
Website content
Annual Conference
Awards
Advocacy
Other direct costs (Programme)
General office costs
Board and Council expenses
Professional fees
Bank charges and refunds
Other overhead costs
Support costs
Governance costs
Total expenditure 2022		 Raising
funds
£
-
8,932
-
-
-
-
210
-
-
-
-
-		 Charitable activities Governance
costs
£
-
-
-
-
-
-
-
-
1,717
9,471
-
-		 Support
costs
£
204,439
27,194
6,746
-
-
-
105
33,499
-
6,292
601
9,918		 2022
Total
£
204,439
63,308
11,818
8,146
53,088
556
111,646
33,499
1,857
17,586
601
10,505
Lead sector
advocacy
£
-
-
-
-
-
556
-
-
-
-
-
-		 Increase
profile and
visibility of
members
practice
£
-
-
-
-
-
-
5,991
-
-
-
-
-		 Train the
workforce
£
-
-
-
-
-
-
14,372
-
-
-
-
-		 Diversify the
workforce
£
-
27,182
5,072
8,146
53,088
-
90,968
-
140
1,823
-
587
9,142
61,884
2,397		 556
42,975
1,665		 5,991
56,727
2,198		 14,372
60,165
2,331		 187,006
67,041
2,597		 11,188
-
(11,188)		 288,794
(288,794)
-		 517,049
-
-
73,423 45,196 64,916 76,868 256,644 - -

32

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

6 Net income / (expenditure) for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2023 2022
£ £
Depreciation 4,974 4,799
Operating lease rentals payable:
Property - -
Other - -
Auditor's remuneration:
Audit 9,600 8,400

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Other
Employer’s contribution to defined contribution pension schemes		 2023
£
216,835
16,790
9,301
5,675		 2022
£
181,340
13,716
8,310
1,073
248,602 204,439

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2023 2022
No. No.
£60,000 - £69,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £73,791 (2022 £74,037).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs relating to attendance at meetings of the trustees. There were no such reimbursements in the year, as there were no physical meetings (2022: £Nil incurred by 0 members).

Trustees are compensated for loss of earnings for time spent attending meetings, as many of the trustees are freelancers. The total payments of compensation for loss of earnings were £920 (2022: £1,800) for 2 trustees (2022: 2).

33

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 7.4 (2022: 5.9).

Staff are split across the activities of the charity as follows (full time equivalent basis):

Staff are split across the activities of the charity as follows (full time equivalent basis):

5.9).
Advocacy
Research and activities
Dissemination
Professional development and leadership
Raising funds
Governance		 2023
No.
1.1
0.8
1.0
1.1
1.2
0.7		 2022
No.
1.2
0.7
1.0
1.0
1.1
0.9
5.9 5.9

9 Related party transactions

There are no related party transactions to disclose for 2023 (2022: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Trustee expenses and payments to trustees are disclosed in note 7.

10 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11 Tangible fixed assets

Tangible fixed assets
At the start of the year
Additions in year
At the end of the year
At the end of the year
At the end of the year
Disposal
Depreciation
Disposal
Cost
At the start of the year
Net book value
Charge for the year
At the start of the year		 Office
equipment
£
6,697
2,113
-		 Total
£
6,697
2,113
-
8,810 8,810
5,401
1,000
-		 5,401
1,000
-
6,401 6,401
2,409 2,409
1,296 1,296

34

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

12 Intangible fixed assets

12
Intangible fixed assets
13
14
15
Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
Deferred income
Trade debtors
Other debtors
Prepayments
Debtors
At the end of the year
Net book value
At the end of the year
Cost
At the start of the year
Charge for the year
Additions in year
Disposals in year
At the end of the year
Depreciation
At the start of the year
Eliminated on disposal
At the start of the year
Grants receivable
Trade creditors
Creditors: amounts falling due within one year
Other creditors
Taxation and social security
Accruals and deferred income (note 15)		 Website
£
19,870
-
-		 Total
£
19,870
-
-
19,870 19,870
11,923
3,974
-		 11,923
3,974
-
15,897 15,897
3,973 3,973
7,947 7,947
2023
£
1,056
422
3,683
700		 2022
£
4,692
3,500
-
1,728
5,861 9,920
2023
£
2,034
-
2,178
52,451		 2022
£
24,473
5,246
3,568
54,724
56,663 88,011
2023
£
43,642
(43,642)
34,375		 2022
£
47,435
(47,435)
43,642
34,375 43,642

35

National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

16a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net assets at 31 March 2023
Net current assets
Tangible fixed assets
Intangible fixed assets		 General
unrestricted
£
2,409
3,973
64,719		 Designated
£
-
-
39,950		 Restricted
£
-
-
65,510		 Total funds
£
2,409
3,973
170,179
71,101 39,950 65,510 176,561

16b Analysis of net assets between funds (prior year)

Total restricted funds
Designated funds
General funds
The Art Society (Let's Create Art)
Derek Hill Foundation (Let's Create Art)
Arts & Business Cymru (Engage Cymru)
Total unrestricted funds
Total funds
Cardiff Value Health (Engage Cymru)
Alexandra Reinhardt Memorial award
MaxLiteracy Awards
Marsh Awards
Arts Council Wales (Engage Cyrmru)
The Fleming Collection (Let's Create
Creative Scotland (Engage Scotland)
Restricted funds:
Movements in funds (current year)
Net assets at 31 March 2022
Tangible fixed assets
Intangible fixed assets
Net current assets		 At 1 April
2022
£
90,720
27,825
2,221
8,713
2,319		 General
unrestricted
£
1,296
7,947
64,717		 Designated
£
-
-
42,000		 Restricted
£
-
-
131,798		 Total funds
£
1,296
7,947
238,515
73,960 42,000 131,798 247,758
Income &
gains
£
82,830
67,438
5,000
3,000
5,000
4,999
500
-
-
2,100		 Expenditure
& losses
£
(157,910)
(56,749)
(5,000)
(3,000)
(5,000)
(4,999)
(500)
-
(3,296)
(700)		 Transfers
£
-
-
-
-
-
-
-
-
-
-		 At 31 March
2023
£
15,640
38,514
-
-
-
-
-
2,221
5,417
3,719
131,798 170,867 (237,155) - 65,510
42,000
73,960		 -
295,299		 (21,546)
(278,660)		 19,496
(19,496)		 39,950
71,101
115,960 295,299 (300,206) - 111,051
247,758 466,166 (537,361) - 176,561

17a Movements in funds (current year)

The narrative to explain the purpose of each fund is given at the foot of the note below.

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National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

17b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
General funds
Alexandra Reinhardt Memorial Award
MaxLiteracy Awards
Marsh Awards
Total funds
Total unrestricted funds
Designated funds
Restricted funds:
Engage Cymru
Engage Scotland		 At 1 April
2021
£
2,652
12,408
18,152
14,004
-		 Income &
gains
£
175,096
97,742
-
38,129
2,328		 Expenditure
& losses
£
(87,028)
(82,325)
(15,931)
(43,420)
(9)		 Transfers
£
-
-
-
-
-		 At 31 March
2022
£
90,720
27,825
2,221
8,713
2,319
47,216 313,295 (228,713) - 131,798
-
75,178		 -
329,116		 -
(288,334)		 42,000
(42,000)		 42000
73,960
75,178 329,116 (288,334) - 115,960
122,394 642,411 (517,047) - 247,758

Purposes of restricted funds

Engage Cymru and Engage Scotland

These funds are funded by the Arts Council of Wales and Creative Scotland respectively and fund the activities of Engage in those countries.

Children's Art Week

Children's Art Week is funded by several trusts and foundations to promote the participation of young people in the arts by means of activities undertaken in galleries and museums during Children's Art Week each year.

Alexandra Reinhardt Memorial Award

The Alexandra Reinhardt Memorial Award is funded by the Max Reinhardt Charitable Foundation. The project aims to bring together the creative energies of an artist, a museum, visual arts venue or gallery and the local community. It is intended to engage and inspire children, young people and families as well as lead to the creation of an artwork to go on public display.

MaxLiteracy Awards

The MaxLiteracy Awards (previously known as the Max Reinhardt Literacy Awards) are funded by the Max Reinhardt Charitable Foundation. The project was developed to enable galleries, art museums and visual arts venues to support a dedicated programme of creative writing and literacy work with schools. Funding from the Awards will allow each of the three venues to employ a creative writer to work with a local school on a creative writing or literacy project, taking inspiration from the venue's collections, displays or building. The Awards are run in partnership by Engage and the National Association for Writers in Education (NAWE).

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National Association for Gallery Education (operating as Engage)

Notes to the financial statements

For the year ended 31 March 2023

Purposes of restricted funds (continued)

Marsh Awards

The Marsh Awards are an annual award made to recognise those working in Gallery Education who have shown dedication or innovation in their work. It is funded by the Marsh Christian Trust.

Purposes of designated funds

Project funding

Planned expenditure on projects during 2021/22 was delayed due to changing circumstances, the pandemic and staffing changes. The trustees have allocated £39,950 to be used for projects during 2023/24. In particular this will be used for UK-wide 'New Routes' Diversity projects and to support Staff Costs

18 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods


the following periods
Less than one year
One to five years		 2023
2022
£
£
-
-
-
-
-
-
Property		 2023
2022
£
£
122
677
-
122
122
799
Equipment
- - 122 799

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

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