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← Group For Education In Museums

2024-12-31-accounts

Charity registration number 1090995 (England and Wales) Company registration number 4149246

GROUP FOR EDUCATION IN MUSEUMS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

GROUP FOR EDUCATION IN MUSEUMS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Marcus
L Hill
B Pearce
A Almeida
K Molson
A Hibbins (Appointed 13 September 2024)
M Fail (Appointed 13 September 2024)
M Rose (Appointed 13 September 2024)
S Hunte (Appointed 13 September 2024)
F Jeens (Appointed 25 September 2024)
A Edger (Appointed 16 December 2024)
Secretary L Peek
Charity number (England and 1090995
Wales)
Company number 4149246
Registered office Admiral's Office (B7)
The Historic Dockyard
Chatham
Kent
ME4 4TZ
Independent examiner Frances Wilde FCCA DChA
Warner Wilde
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4TA

GROUP FOR EDUCATION IN MUSEUMS

CONTENTS

Page
Trustees' report 1 - 16
Independent examiner's report 17
Statement of financial activities 18
Balance sheet 19
Notes to the financial statements 21 - 32

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

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

Structure, governance and management

The charity is a company limited by guarantee.

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

C Marcus
K Moore (Resigned 30 September 2024)
R Bruce (Resigned 30 September 2024)
L Hill
J Blay (Resigned 21 March 2024)
S Cowie (Resigned 30 September 2024)
M Macey (Resigned 30 September 2024)
B Pearce
A Almeida
K Molson
A Hibbins (Appointed 13 September 2024)
M Fail (Appointed 13 September 2024)
M Rose (Appointed 13 September 2024)
S Hunte (Appointed 13 September 2024)
F Jeens (Appointed 25 September 2024)
A Edger (Appointed 16 December 2024)

Recruitment and appointment of trustees

The Board of Trustees appoints new Trustees. Trustees are recommended to the Board by the Nominations Sub Committee. Trustees are either co-opted or elected and elected Trustees are agreed by the membership at the GEM AGM.

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

Organisational structure

The Group for Education in Museums (GEM) is a membership organisation which supports everyone interested in learning across museums, heritage and cultural settings. GEM is a charity and a company limited by guarantee.

GEM is managed by a Board of Trustees according to its Memorandum and Articles of Association (incorporated on 29 January 2001, as amended on 11 Sep 2019 as amended on 21 Sep 2021 as amended on 08 Sep 2022

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

GEM Trustees’ Report for the year ended 31 December 2024

GEM Case Study – Children and Young People in Museums

Image: Compton Verney, photographer Andrew Moore

GEM’s Vision, Charitable Objects and Public Benefit

GEM’s vision is of a connected and equipped community of people enabling learning across museum, heritage, and cultural settings, creating inspiring experiences, relevant for everyone; that promote equity, transform and enrich lives.

GEM delivers its vision through four strategic aims:

  1. Driving and diversifying membership

  2. Digital Development

  3. Sustaining Strategic partnerships

  4. Advocacy for museum and heritage learning

GEM fulfils its charitable purpose to promote and advance education, especially museum and heritage learning, for public benefit through these four aims. GEM carries out its objects through the provision of training and sharing of resources in museum and heritage education and also through promoting research into all aspects of museum and heritage

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

learning, disseminating the results of its findings to the sector which ultimately provides a positive benefit to the public.

In 2024, GEM made enormous impact, enabling museum, heritage and cultural learning practitioners with the opportunity to connect and learn together to improve and extend their work. GEM’s values Belonging, Collaborating, Empowering, Connecting, Expertise and Generosity are evident in everything that GEM does. The strength of GEM membership and engagement in all aspects of GEM’s services in 2024 demonstrated the extent that GEM is an essential sector support organisation that enables learning in museums, heritage and cultural settings throughout the UK.

GEM’s Achievements and Impact in 2024

Image: GEM Conference, Bristol 2024

GEM’s impact in 2024 was far reaching with strong membership numbers, record numbers of conference and training participants and high levels of satisfaction and knowledge gained. New areas of work supported by the Arts Council and Welsh Government enabled GEM to increase its capacity and reach as a much valued sector support organisation.

In 2024, GEM continued in its role as an Arts Council (ACE) National Portfolio as an Investment Principles Support Organisation (IPSO), providing a comprehensive programme of support for the sector. Achieving the IPSO funding and status was a significant achievement for GEM and GEM’s success in this role demonstrates GEM’s important and unique place within the cultural ecosystem of the UK and its contribution to the development of learning in museums and cultural organisations. In 2024, GEM strengthened relationships with key stakeholders in all four Nations, including Welsh Government and

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Museums Galleries Scotland, to create opportunities for museum learning across the breadth of the UK. GEM successfully delivered two major areas of work funded by the Welsh Government in 2024, supporting museums and cross sector organisations with the new curriculum and an in-depth programme embedding anti-racism in museum learning practice.

GEM has had a strong year, building its programme and reach and continuing to deliver excellent support to the museum sector. The organisation has stabilised financially and has worked to develop its board to support its ambitions, particularly in relation to growth.

Arts Council Annual Review 2024-5

Membership

In 2024 GEM increased its membership, growing the number of individual members and maintaining the number of Institutional members. Along with numbers of members, GEM increased membership income in 2024 by a small margin. Given the significant pressures on museums and the cost of living crisis, this is a very positive result, demonstrating the need for GEM and its importance and impact. At the end of 2024 there were 745 GEM members, 243 of which were Institutional members and 502 individual members, throughout the UK and beyond. GEM continued to achieve good levels of membership outside of England in 2024 with growing interest from museums and cultural organisations overseas (Northern Ireland – 14, Scotland – 52, Wales – 22, Overseas – 37).

These membership numbers show a continuing trend towards Individual membership, which is likely to be a reflection of budget pressures affecting museums and also the increasing number of freelancer practitioners joining GEM.

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

GROUP FOR EDUCATION IN MUSEUMS

FOR THE YEAR ENDED 31 DECEMBER 2024

I wanted to write and say a big thank you all for the amazing, enthusiastic work you do for the museum and heritage sector. Indeed, over the many years we have been GEM members (freelance suppliers), we have really benefitted from your informative newsletters, enjoyed the training and courses, networking with the learning and engagement community and also advertising our services through your membership. Our work in the sector has really been strengthened by your support and friendly advice.

GEM Member and Freelance Supplier

Area and Nation Reach

GEM Area and Nation Reps, supported members and the museum learning community in their areas through a dynamic programme of Nation and place-based events. 1,546 participants engaged with 33 events all over the UK representing a 28% increase in the number of participants compared with activity in 2023. GEM Cymru was very active, working on a 10-year strategy, providing valuable support for the funded programmes of work in Wales. GEM Italy continued its successful partnership with NEMO and ICOM and Area events focused on a range of topics including work experience and inclusive pathways, sensory learning, climate education, impact and advocacy. The Freelance members group continued to be very active with sessions focused on responding to briefs and active knowledge exchange via the freelance WhatsApp group.

GEM Cymru and the new Curriculum for Wales

As a result of the ongoing funding agreement with Welsh Government, GEM continued to support Welsh museums and cross sector organisations develop their learning services related to the Curriculum for Wales. GEM supported 8 projects through the Museum Learning Support Grant programme and the GEM Learning Mentor scheme supported 6 museums to develop their learning provision with the help of a heritage expert. Our crosssector training package for 2024 included 7 online training programmes in areas such as developing digital / hybrid resources, creating loans boxes and how to use numeracy in heritage learning. An in depth impact report was completed which was well received by Welsh Government and has proved to be extremely effective in promoting the transformative changes in heritage learning in Wales. GEM shared the learning from GEM’s work in Wales, focusing on museums and curriculum change, at the Council for Learning Outside the Classroom’s annual conference in November 2024.

GEM continued to deliver a programme supporting museums with the Anti-Racist Wales Action Plan (ARWAP) through training sessions led by Dr Marian Gwyn, in depth support and the publication of 13 bilingual case studies.

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Programmes and Events

GEM’s focus is on enabling everyone involved in delivering learning with opportunities to connect and learn together. In 2024, 4,117 participants took part in GEM Training & events representing a 24% increase compared with 2023.

Satisfaction rates for GEM’s activity in 2024 were very high with 90% of participants scoring training and events excellent or good and 94% stating their knowledge had increased - demonstrating the continued quality / impact of GEM’s varied programme of online training courses and events.

GEM continued its role as an Arts Council IPSO (Investment Principles Support Organisation) in 2024 delivering an ambitious programme of 10 activities focused on the ACE Investment Principles – Ambition & Quality and Inclusivity & Relevance. These activities included the publication of in depth museum research looking at the current issues and opportunities faced by the museum learning sector and the launch of GEM’s career pathways toolkit. In 2024, GEM presented the research findings at the Museums & Heritage Show, also meeting attendees at the GEM stand and engaging in a networking event. GEM’s achievements were recognised by being shortlisted for the 2024 Museums + Heritage Awards for sector impact.

In November GEM convened a place based conference online, working with museums in priority places with the support of ACE and the NLHF (National Lottery Heritage Fund). 211 people attended this event which featured case studies from Kent University, Medway and Kirklees.

GEM concluded its Reimagine Art Fund grant funded programme in 2024 which included an advanced leadership programme, EDI training and a special issue of GEM Case Studies focused on reimaging engagement in the museum and heritage learning sector.

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

This session has widened my knowledge of different ways to engage people with learning about the climate crisis. This will definitely impact my work going forward.

GEM Training Participant

The Value of Learning - Annual Conference

GEM arranged its third hybrid conference in Bristol at MShed on 13-15 September, supported by Arts Council England and the Art Fund. The conference theme The Value of Learning was informed by the Arts Council’s Dynamism Investment Principle.

The conference was attended by 490 delegates in total, 259 in-person, and 231 online. This was the highest ever attendance for a GEM Conference.

Over the course of three days, 66 activities were delivered, including keynote and members’ presentations, panel discussions, workshops, site visits and fringe events. 91% of survey respondents defined the GEM Conference as excellent or good and 95% of delegates found the 2024 conference programme excellent or good compared with 88% in 2023.

GEM awarded 26 bursaries including full and partial bursaries to support delegates from diverse backgrounds – a 44% increase in bursaries compared with 2023.

Keynote speakers included Professor David Olugosa OBE, Professor Turi King, John H. Falk, Sara Wajid MBE, Melissa Strauss, Sally Bacon OBE, David Anderson, Fadhili Maghiya and Dr Victoria Hollows.

Image GEM: Professor David Olusoga

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

It was an amazing Conference with excellent keynote speakers and presentations. The discussions and workshops were stimulating and interactive. The tours were awesome! The organisation of the conference was superb with brilliant atmosphere! I enjoyed it thoroughly.

Conference delegate 2024

Prof King and David Olusoga were sensational speakers that I felt very privileged to have heard from - they made me feel inspired and impressed the importance of delivering history well!

Conference delegate 2024

One to One Mentoring Programme

With the support of the Arts Council and Nimrod Capital, 68 mentees applied for mentoring partnerships through the One to One programme in 2024. In addition, 15 mentees were supported as part of GEM’s Foundation Course.

GEM’s partnership with NEMO (the Network of European Museum Organisations) continued enabling mentees from across Europe to participate in the programme. The benefit of mentoring across borders was recognised in the feedback from NEMO and in 2024 10 European mentees took part in the programme.

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

I love being a GEM mentor. It’s a chance to give back to the sector by supporting inspiring mentees, while also gaining fresh perspectives and new insights myself. The clear structure makes it realistic to commit to—and the experience is always rewarding on both sides. GEM Mentor

Publications

GEM produced two case study publications in 2024, both linked to funded programmes. Reimagining Engagement, supported by the Art Fund, was completed in the Spring and AntiRacist Journeys in Museums edited by Dr Marian Gwyn was completed at the end of 2024.

Dr Dominique Bouchard and Dr Sadia Habib continued as the joint editors for the Journal for Education in Museums. GEM Journal 43 was circulated in 2024 and featured a range of articles focused on the future of museum learning including a contribution by Emily Nelson, Leeds Museums & Galleries focused on whole school improvement and a contribution by Sue Davies about the opportunities and challenges of the new Welsh Curriculum. Book reviews exploring contemporary museum learning titles were also included.

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Digital Engagement

Image: Museum of Norwich

GEM continued to develop an extensive programme of online training in 2024 via its virtual learning platform Teachable, delivering ten online courses and a wide variety of events. Over 4000 participants engaged in GEM’s training programme which focused on a wide range of topics including safeguarding, SEND in museums, anti-racism, the Welsh curriculum, mental health and sustainable partnerships. GEM developed new partnerships and sustained existing relationships to deliver training in collaboration with NLHF, Museum Development, Engage, Artswork and Culture Health & Wellbeing Alliance (CHWA).

GEM delivered two online leadership programmes in 2024: Emerging Leaders supported by Arts Council and Rising Leaders for more experienced practitioners supported by the Art Fund. 100% of the Emerging Leaders participants said they would make changes because of the course and in all GEM courses the online delivery and use of virtual platform for resources scored excellent or good consistently for over 75% of participants.

GEM continued to strengthen its digital presence in 2024, engaging 8,200 followers on LinkedIn (more than double the number of followers in 2023), 1,946 on Facebook and 1,587 on Instagram by the end of 2024. The website attracted an average of 9,450 monthly visitors.

Sustaining Strategic Partnerships

GEM continued to strengthen key strategic partnerships in 2024, working closely with CHWA (Culture, Health and Wellbeing Alliance) on the delivery of a new programme focused on embedding & sustaining health and wellbeing work in museums. GEM also contributed

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

to the development and delivery of The Sensational Museum AHRC funded project as a key partner.

GEM continued to work with Engage throughout the year, and GEM team attended the Museums Association Conference in Leeds, delivering a successful event for 30 delegates at the Discovery Centre.

GEM worked in partnership to promote the Museum & Heritage Show Learning Award and the Sandford Award for Heritage Education to the museum learning community.

GEM’s work across the four nations grew in 2024 with positive collaborations with Museums Galleries Scotland, Northern Ireland Museums Council, and substantial partnership work with the Welsh Government through grant funding to support museums focused on the new curriculum for Wales and the Anti-Racist Wales Action Plan (ARWAP).

GEM’s relationship with the Art Fund continued to grow with support for GEM Conference in Bristol and the successful completion of GEM’s Reimagine funded project. At the end of 2024 GEM was approached by the Worshipful Company of Art Scholars to deliver a new small grants programme which aims to enrich the cultural lives of pupils in both primary and secondary schools by enabling them to experience at first hand works of fine and decorative arts.

In November GEM Director delivered a workshop at the NEMO conference in Sibiu Romania focused on democratising museums and creating inclusive learning for all. This workshop helped to strengthen GEM’s connections within museums in Europe.

Advocacy for Museum & Heritage Learning

Advocacy for museum and heritage learning is a key focus for GEM, linking to its charitable objects to promote and advance museum and heritage education, and produce, promote, and disseminate research in education for the public benefit.

GEM continued to support the cultural and learning sector inspiring positive change and anticipating / responding to the needs of the museum learning community. The 2024 Museum Research was disseminated extensively, providing insights into the state of the sector and a framework for future support.

Public Investment

With the support of Arts Council England, Nimrod Capital, Art Fund and good levels of earned income, GEM’s financial situation was very positive in 2024. GEM increased overall turnover due to funding from the Arts Council and Welsh Government. Good levels of earned income from membership, job advertising and training provides an indicator of sector need for GEM as well as GEM’s longer-term resilience, sustainability and profitability in line with the ambitions of the business plan.

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial Review

GEM maintained its stable financial position in 2024. Its total income continued to grow in a balanced manner in 2024 with funding from the Arts Council, other grants / donations and restricted funds accounting for 52% of GEM’s income alongside its regular sources of earned income. In particular GEM was able to exceed its earned income budget plans relating to membership, training, conference and job advertising. In 2024 its total expenditure increased by the same amount as its income and as a result the 2024 GEM total positive net movement in funds of £79,364 was broadly in line with its 2023 positive net movement in funds of £81,347.

Reserves policy

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

The charity’s unrestricted reserves at 31 December 2024, that have not been designated for a specific use were £236,720. Restricted reserves were -£1,197. Funding was received after the year end to clear the deficit. One funder makes funds available once expenditure has been incurred. A designated fund of £70,000 has been specified for use in developing hybrid delivery training and other strategic projects. (Note 19)

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Looking forward to 2025

Image: Kids in Museums Takeover Day at Chatsworth

In 2025, GEM will focus on delivering its four key strategic aims (driving and diversifying membership, digital development, sustaining strategic partnerships

and advocacy for museum and heritage learning). GEM will continue to deliver on the ambitions set out in our application to the Arts Council and deliver the projects funded by Welsh Government to support museums in Wales.

GEM’s focus includes the following key areas:

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

GROUP FOR EDUCATION IN MUSEUMS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees' report was approved by the Board of Trustees.

.............................. C Marcus Trustee 27 July 2025 Date: .............................................

GROUP FOR EDUCATION IN MUSEUMS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF GROUP FOR EDUCATION IN MUSEUMS

I report to the trustees on my examination of the financial statements of Group for Education in Museums (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Linda Dunford FCCA CTA

Warner Wilde Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date: ............................30 July 2025

GROUP FOR EDUCATION IN MUSEUMS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
249,497
86,388
Charitable activities
4
170,716
6,500
Investments
5
5,772
-
Total income
425,985
92,888
Expenditure on:
Charitable activities
6
348,203
91,306
Total expenditure
348,203
91,306
Net gains/(losses) on
investments
11
-
-
Net income
77,782
1,582
Transfers between
funds
(55)
55
Net movement in
funds
8
77,727
1,637
Reconciliation of funds:
Fund balances at 1 January
2024
228,993
(2,834)
Fund balances at 31
December 2024
306,720
(1,197)		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
335,885
204,970
67,131
177,216
133,805
500
5,772
2,862
-
518,873
341,637
67,631
439,509
251,318
77,810
439,509
251,318
77,810
-
1,207
-
79,364
91,526
(10,179)
-
(288)
288
79,364
91,238
(9,891)
226,159
137,755
7,057
305,523
228,993
(2,834)		 Total
2023
£
272,101
134,305
2,862
409,268
329,128
329,128
1,207
81,347
-
81,347
144,812
226,159

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

GROUP FOR EDUCATION IN MUSEUMS

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 13 1,178 1,645
Current assets
Debtors 14 11,649 11,372
Cash at bank and in hand 311,094 223,447
322,743 234,819
Creditors: amounts falling due within 15
one year (18,398) (10,305)
Net current assets 304,345 224,514
Total assets less current liabilities 305,523 226,159
The funds of the charity
Restricted income funds 18 (1,197) (2,834)
Unrestricted funds 19 306,720 228,993
305,523 226,159

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

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

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

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

The financial statements were approved by the trustees on .........................10 June 2025

.............................. Casi, Mens C Marcus Trustee

Company registration number 4149246 (England and Wales)

GROUP FOR EDUCATION IN MUSEUMS

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
Cash generated from operations
22
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of investments
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
-
-
5,772		 £
81,875
5,772
-
87,647
223,447
311,094		 2023
£
(1,868)
49,702
2,862		 £
75,119
50,696
-
125,815
97,632
223,447

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Group for Education in Museums is a private company limited by guarantee incorporated in England and Wales. The registered office is Admiral's Office (B7), The Historic Dockyard, Chatham, Kent, ME4 4TZ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. This fund may be held in order to finance both capital investment and working capital.

The policy in respect of the unrestricted designated fund is that the surplus from the annual conference, training days and other seminars will be available to fund such events in the future and will not be used for any other purpose.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. It is the policy of the Board of Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

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

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

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

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

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Grants received and specified by the donor as relating to specific accounting periods are deferred on an accrual’s basis to the period to which they relate. Such deferrals are shown as creditors in the accounts.

Membership subscriptions are recognised as received and released over the period to which they relate. The unexpired portion of members' subscriptions received at the balance sheet date is carried forward as deferred income.

Consultancy service income is recognised when the services are performed in accordance with the terms of the contract. GEM only undertakes consultancy contracts which are relevant to its charitable objects and will not adversely affect the delivery of its core activities.

Income from investments is included in the year in which it is receivable.

1.5 Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Expenditure incurred at the balance sheet date that relates to events taking place after the balance sheet date is carried forward as deferred expenditure.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those 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 those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

Governance costs are those costs incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. In respect of certain items of expenditure, it is a matter of judgement as to whether such items are direct charitable expenditure or are administrative, and the Trustees have applied what they consider reasonable judgements in apportioning such costs.

1.6 Tangible fixed assets

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

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

Fixtures, fittings and equipment

25% straight line

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Expenditure of a capital nature of less than £200 is not capitalised.

1.7 Impairment of fixed assets

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

1.8 Cash and cash equivalents

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

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.10 Employee benefits

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

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

1.11 Retirement benefits

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

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Grants
170,000
86,388
Membership fees
79,497
-
249,497
86,388
Grants
Art Fund
-
1,510
Welsh Government
Projects
-
84,878
Arts Council England
170,000
-
170,000
86,388		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
256,388
127,500
67,131
79,497
77,470
-
335,885
204,970
67,131
1,510
-
13,590
84,878
-
53,541
170,000
127,500
-
256,388
127,500
67,131		 Total
2023
£
194,631
77,470
272,101
13,590
53,541
127,500
194,631

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Charitable activities
Sales within charitable
activities
91,007
-
Services provided under
contract
52,485
-
Ancillary trading income
2,849
-
Other income
24,375
6,500
170,716
6,500
Income from investments
Interest receivable		 Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
91,007
66,184
-
66,184
52,485
53,486
-
53,486
2,849
1,633
-
1,633
30,875
12,502
500
13,002
177,216
133,805
500
134,305
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
5,772
2,862		 Total
2023
£
66,184
53,486
1,633
13,002
134,305

5 Income from investments

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 149,042 123,483
Depreciation and impairment 467 223
Conference and course costs 113,173 49,653
Publication costs 9,344 4,125
Rent and rates 4,950 4,819
Bank and credit card charges 3,240 1,913
IT, office and sundry costs 10,160 12,007
Project expenses (Excl. salaries) 128,032 122,921
Area events 1,357 2,889
Subcontract labour 1,147 -
420,912 322,033
Share of support and governance costs (see note 7)
Support 10,220 1,460
Governance 8,377 5,635
439,509 329,128
Analysis by fund
Unrestricted funds 348,203 251,318
Restricted funds 91,306 77,810
439,509 329,128
7 Support costs allocated to activities
2024 2023
£ £
Accountancy 10,220 1,460
Governance costs 8,377 5,635
18,597 7,095
Analysed between:
Charitable activities 18,597 7,095

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,549 1,488
Depreciation of owned tangible fixed assets 467 223

9 Trustees

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

No trustees received reimbursement of expenses (2023: None). One trustee received payment for the provision of a training course, disclosed in Note 21).

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
4
2024
£
137,682
7,038
4,322
149,042		 2023
Number
4
2023
£
114,405
6,081
2,997
123,483

The charity employs 4 (2023:4) part time staff. This equates to 3 (2023: 3) full time staff.

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024 2023
£ £
Aggregate compensation 52,311 51,742

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

11 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investments - 1,207

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Tangible fixed assets
Fixtures,
fittings and
equipment
£
Cost
At 1 January 2024 8,419
At 31 December 2024 8,419
Depreciation and impairment
At 1 January 2024 6,774
Depreciation charged in the year 467
At 31 December 2024 7,241
Carrying amount
At 31 December 2024 1,178
At 31 December 2023 1,645
Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 11,649 11,372

14 Debtors

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

15 Creditors: amounts falling due within one year

Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals
16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 January 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 December 2024
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
-
10,945
3,560
2,357
1,536
18,398
2024
£
10,945
2024
£
10,945
2,870
(2,870)
10,945
10,945
2024
£
4,322		 2023
£
2,632
2,870
1,841
674
2,288
10,305
2023
£
2,870
2023
£
2,870
9,904
(9,904)
2,870
2,870
2023
£
2,997

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
Ashley Foundation 409 - - - 409
Welsh Government - Part 1 (9,313) 69,446 (58,989) - 1,144
Welsh Government - Part 2 (862) 4,973 (6,453) - (2,342)
Art Fund 6,941 1,510 (8,506) 55 -
Anti-Racism Wales (9) 10,959 (17,358) - (6,408)
CHWA - 6,000 - - 6,000
(2,834) 92,888 (91,306) 55 (1,197)
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
Welsh Government -
Curriculum (288) - - 288 -
Linbury - 2022 funding 113 - (113) - -
Ashley Foundation 8,900 - (8,491) - 409
Welsh Government - Part 1 (2,935) 25,969 (32,347) - (9,313)
Welsh Government - Part 2 (1,325) 8,185 (7,722) - (862)
Area Convenors 2,592 - (2,592) - -
Art Fund - 13,590 (6,649) - 6,941
Anti-Racism Wales - 19,887 (19,896) - (9)
7,057 67,631 (77,810) 288 (2,834)

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

18 Restricted funds

(Continued)

Exploring Cynefin through Creative expression for young people

Ashley Foundation: Exploring Cynefin through Creative expression for young people Welsh Government Part 1: Welsh curriculum consultation & training programme in museums Welsh Government Part 2: Welsh curriculum consultation & training programme in museums Art Fund: For programme of activity that aims to re imagine museum learning engagement with a focus on equalities and diversity training, leadership training and case studies. Anti-Racism Wales: A 3-year grant programme that aims, through training and action learning to support museums in Wales to become actively anti racist in line with Welsh Government policy. CHWA A 2 year project Working Together supported by the NHLF focussed on health & wellbeing work in museums.

The Welsh Government and Anti-Racism Wales funds in deficit are cleared by receipts in the following financial year.

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
Designated funds
General funds
Previous year:
At 1
Designated funds
General funds		 January
2024
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2024
£
£
£
£
£
£
150,599
-
-
(80,599)
-
70,000
78,394
425,985
(348,203)
80,544
-
236,720
228,993
425,985
(348,203)
(55)
-
306,720
January
2023
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At 31
December
2023
£
£
£
£
£
£
88,112
-
-
62,487
-
150,599
49,643
341,637
(251,318)
(62,775)
1,207
78,394
137,755
341,637
(251,318)
(288)
1,207
228,993

The designated fund is for use in developing hybrid delivery training and other strategic projects.

GROUP FOR EDUCATION IN MUSEUMS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

20 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Tangible assets
1,178
-
Current assets/(liabilities)
305,542
(1,197)
306,720
(1,197)
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 December 2023:
Tangible assets
1,645
-
Current assets/(liabilities)
227,348
(2,834)
228,993
(2,834)		 Total
2024
£
1,178
304,345
305,523
Total
2023
£
1,645
224,514
226,159

21 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

One trustee received £1,800 for the provision of a training course (2023: Nil).

22
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase in creditors
Increase/(decrease) in deferred income
Cash generated from operations		 2024
£
79,364
(5,772)
-
467
(277)
18
8,075
81,875		 2023
£
81,347
(2,862)
(1,207)
223
3,551
1,101
(7,034)
75,119