REGISTERED COMPANY NUMBER: 05114387 (England and Wales)
REGISTERED CHARITY NUMBER: 1106238
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 31 AUGUST 2025
FOR
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 April 2024 to 31 August 2025
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Page |
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Reference and Administrative Details |
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1 |
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Report of the Trustees |
2 |
to |
8 |
Independent Examiner's Report |
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9 |
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Statement of Financial Activities |
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10 |
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Balance Sheet |
11 |
to |
12 |
Cash Flow Statement |
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13 |
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Notes to the Cash Flow Statement |
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14 |
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Notes to the Financial Statements |
15 |
to |
25 |
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS For The Period 1 April 2024 to 31 August 2025
TRUSTEES |
Dr K M Strang |
|
Mr J C Harris |
|
Mrs S A Gorham |
|
Ms L E Frostick |
|
Mr A P Spawforth |
|
Councillor Martin Myers |
COMPANY SECRETARY |
Mrs J S Lowery |
REGISTERED OFFICE |
Woodend |
|
The Crescent |
|
Scarborough |
|
North Yorkshire |
|
YO11 2PW |
REGISTERED COMPANY NUMBER |
05114387 (England and Wales) |
REGISTERED CHARITY NUMBER |
1106238 |
INDEPENDENT EXAMINER |
Fortus Limited |
|
Business Advisors & Accountants |
|
5 & 6 Manor Garth |
|
Manor Court |
|
Scarborough |
|
North Yorkshire |
|
YO11 3TU |
Page 1
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES
For The Period 1 April 2024 to 31 August 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheperiod1April2024to31August2025.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Page 2
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES For The Period 1 April 2024 to 31 August 2025
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheTrust'scharitableobjectivesare"Toadvancetheeducationofthepublicinarchaeology, history,
natural sciences, decorative and fine arts, antiquities and related disciplines by:
-
the establishment and maintenance of a museum and an art gallery in the Borough of Scarborough.
-
promoting and encouraging scientific research by the disseminating of information and knowledge.
-
promoting the preservation, access to and display of the Items, groupings, displays and
-
collections for the benefit of the public in the Borough of Scarborough and elsewhere.
-
Such other charitable purposes beneficial to the community consistent with the objects as the Trustees in their absolute discretion determine.
ScarboroughBoroughCounciltransferredresponsibilityforthedeliveryoftheMuseumsandGallery Service
andthemanagementofthecouncil'scollectionstotheTruston1stJanuary2008foraninitialperiodof 30
years.DuringitsearlyyearstheTrustfocusedonconsolidatingthepositionsincethereopeningof the
Rotunda Museum in 2008 and the transfer of all management responsibilities to the Trust.
InMay2022,themergeroftheMuseumTrustwiththeCreativeIndustriesCentreTrustLtdresultedin the
creationoftheScarboroughMuseums,CultureandCreativeTrustLtd.TheServiceLevelAgreement (SLA)
withScarboroughBoroughCouncilwhichwasrenegotiatedin2022transferredtoNorthYorkshire Council
on the creation of the new Unitary Authority and from 1st April 2023, SMCCT’s SLA has been with that body.
The Strategic Plan
The draft Forward Plan represented in April 2023 covers the period 2023 - 2026 and includes:
Vision:
Shaping the world around you, means we will:
-
Create warm, accessible and inclusive places where everyone feels welcomed and represented.
-
Be a nationally and internationally recognised organisation with roots firmly within the community we serve.
-
Develop exciting learning programmes, events and exhibitions, in our venues and externally, to engage and inspire our audiences.
-
To inspire, engage with and invest in our team, stakeholders and partner organisations.
-
Develop projects and curate exhibitions that explore the history of Scarborough and seaside heritage.
-
Grow visitor numbers.
-
Increase income from commercial activities to support culture in Scarborough.
Values:
-
We are warm welcomes and wow moments.
-
We are a connected community.
-
We challenge, change and evolve.
-
We look beyond Scarborough, to impact our world.
-
We are anti-racist.
Strategic Priorities:
-
Democratising the Collection.
-
Access and Inclusion.
-
Environmental Responsibility.
-
De-colonising the Museum.
-
Supporting the Creative Industries
Page 3
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES
For The Period 1 April 2024 to 31 August 2025
OBJECTIVES AND ACTIVITIES
Public benefit
Asacharity,andwithregardtoCharityCommissionguidance,thetrusteesrecognisetheTrust'sduty to
carryoutitsoperationsforthebenefitofthepublic.Inparticularthetrusteesconsiderthattheworkof the
Trustinthelastyearhasadvancedthearts,cultureandheritageoftheBoroughofScarboroughand its
region for the benefit of a broad audience.
Page 4
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES
For The Period 1 April 2024 to 31 August 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Inlinewiththecharity'sObjectiveandAim's,anumberofeventstookplaceoverthecourseof the
financial period. These included:
Exhibition Programme - Scarborough Art Gallery
Displayful
20th January - 6th May 2024
Combiningnewworkfromfiveregionalartists,LukeBeech,KateFox,WendyGalloway,LibertyHodes and
AngelaKnipe,alongsidehistoricalartefacts,Displayfullookedtoconsidernewpossibilitiesforthelives of
objects.
Self Made: Derrick Santini
18th May - 1st September 2024
Visitorscameface-to-facewithsomeofthemostfamouspeoplefromtheworldsofart,fashion,music and
stage.SelfMadewasanexhibitionofportraitsofculturaliconsfromdifferentgenerations and
backgrounds, by Scarborough-born photographer Derrick Santini.
Coastal Ecologies: James Brunt
6th July - 1st September
AnexhibitioncreatedusingnaturalmaterialsfromthelocalcoastlinebySheffield-basedartist, James
Brunt.
In Which Language Do We Dream?
14th September 2024 - 4th January 2025
AtouringexhibitionfromImpressionsGallery,thismulti-strandedexhibitionpresentedan intimate
perspectiveonthelivesofdisplacedpeople.ArchivalfamilyphotosrescuedfromSyriawere presented
alongsidecontemporaryphotographsbyRichWilesandtheal-Hindawifamily,aswellasan interactive
display about home life.
The Talent Inside
18th January - 3rd May 2025
AnexhibitionofnewworkscreatedbylearnersstudyingArtatHMPHumber'sNovusGRAFTStudio, inspired
by the collections at Scarborough Museums.
John Atkinson Grimshaw: At Home in Yorkshire
15th February 2025 - August 2026
AtkinsonGrimshaw'sconnectionstoYorkshireweredisplayedbytheLeeds-bornartistincludingtwo of
Grimshaw'smoonlitLeedsscenes-'IntheGloaming'and'SilverMoonlight'-onloantousfromMercer Art
Gallery (North Yorkshire Council).
East Coast Open and Junior Open 2025
17th May - 13th September 2025
TheOpenisacelebrationofcreativetalentbyartistslivingandworkinginNorthYorkshireandthe East
Riding of Yorkshire.
Exhibition programme - Woodend Gallery and Studios
Jason Wilsher-Mills: Jason Beside the Sea
14thSeptember2024-7thJanuary2025AcolourfulexplosionofJason'ssignatureprintedwallpaper and
giantinflatablesculptureswithlarger-than-lifecharacterstorevealthestoriesofJason'smemories of
childhood seaside holidays, 1970s working class experience and disability.
Page 5
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES For The Period 1 April 2024 to 31 August 2025
A Sense of Place
Northern Expressions
18th January - 8th March 2025
'ASenseofPlace'showcasedsculpture,sound,textiles,andpigeonsbyeightnorthernartists, exploring
themesofhomeandbelonging.PartoftheNorthernExpressionsproject,itcelebratedYorkshire and
Humber talent without formal arts education, offering vibrant, uplifting works to brighten the winter season.
TheexhibitingartistswereDonnaMindart,DavidKenney,AliceKin,MiriamHemingway,EstarMay, Mouse,
Jenny Sutton, and Graham Williamson
Nurture
21st March - 24th May 2025
CommissionedbyCrescentArts,thisexhibitionshoneaspotlightontheuntoldstoriesofmotherhood and
celebratedcareandthelivedexperienceofwhatitmeanstobeamother.Worksondisplaywere by
mothers who had not had the opportunity to display work due to their caregiving duties.
Desire Lines: Scarborough Sixth Form
27th June - 24 August 2025
WorkingwithartistMarthaCattellandCrescentArtsCuratorJoelHague,youngartistsfrom Scarborough
Sixth Form College created a new exhibition at Woodend.
Collections
Acquisitions
Scarborough Pride objects (after exhibition)
Wendy Galloway 'Fish Wives Tales' - displayed during the exhibition 'Displayful' at the Art Gallery
Alec Karn 'Still Life with Potatoes', 1955 oil on hardboard
Alec Karn, 'Snow', 1955 oil on hardboard
family photographs and documents related to Scarborough
Community
A Space to Be
Thisspacecontinuedtobeusedforcommunityengagementandtosupportthelearning programme.
CreativeHealthSessionshavebeenheldinthespaceandCulturalCollaborationsincludedworking with
ArtistJasonWilsherMillsandFitzpatrickDesign.AnewconnectionwasmadewithHealth&Adult Services
running monthly advocacy sessions for their Learning Disability Partnership Board.
Learning
OurformalleaningprovisioncontinuedtobefundedbyArtsCouncil'sMuseumsandSchools programme.
Thenumberofpupilsvisitingthevenuesinorganisedgroupswas2621,and265studentswere reached
throughoutreachtoschoolsbythelearningteam.101primaryschoolswereengagedthroughthe formal
learning activity.
Visitor Figures (1st April 2024 to 30th June 2025)
Rotunda
Annual tickets (paid) - 10800
Repeat (free) - 3001
Art Gallery
Annual tickets (paid) - 5162
Repeat (free) - 4497
Page 6
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES For The Period 1 April 2024 to 31 August 2025
Free to both venues
Under 18s - 5826
Other free - 1821
Non-learning attendees e.g. Space 2 Be and informal activities - 948
Woodend
Total (free) - 9221
FUTURE PLANS
Thecharityfacedachallengingyearin2023/24whichsignificantlyreducedthecashpositionof the
charityattheyear-endandinto2024/25andthisforcedthetrusteestoconsiderthefutureoperationof the
venues.
FollowingareviewoftheoptionstheTrusteesofSMCCTagreedtoapproachNorthYorkshireCouncil about
endingtheSLA,bringingtheresponsibility,operationandmanagementoftheserviceback'in-house'. The
NorthYorkshireCouncilexecutivecommitteevotedunanimouslytoapprovetherecommendation and
requestfromSMCCTatameetingonthe18thMarch2025and,asaresult,thecharityhanded back
operational responsibility for the service to NYC on 1st July 2025.
Thetrusteesandleadershipteamarenowcommittedtoensuringasmoothhandoverprocessinthe best
interests of all stakeholders.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ScarboroughMuseumsTrustisacharitablecompanylimitedbyguaranteeandwhichwasincorporated on
28thApril2004.ItisgovernedbyitsMemorandumandArticlesofAssociation,asamendedby special
resolutionsdated14January2005,4March2009,19May2010,29July2011,26October2012and 15
September2025andisregisteredwiththeCharityCommission.Intheeventofthecompanybeing wound
up, members are required to contribute an amount not exceeding £1 each.
AssetoutintheArticlesofAssociation,thenumberoftrusteesshallbenotlessthanthreebutno more
than fifteen.
InorderfortheTrusttobeabletotransferoveranysurplusfunds/assetsfromtheCharitytoNorth Yorkshire
Council,anamendmenttotheArticlesofAssociationunderPoint8.1ResidualAssetsneededtobe made.
Therefore, the following Special Resolution was agreed;
ThattheArticlesofAssociationoftheCompanybeandareherebyamendedbyreplacingArticle 8
(Residual Assets) with a new Article 8 (Residual Assets) to read:
IftheCharityiswoundupordissolvedandafterallitsdebtsandliabilitieshavebeensatisfied there
remainsanyproperty,itshallnotbepaidordistributedamongtheMembersbutshallbetransferred to
NorthYorkshireCouncil,tobeusedforcharitablepurposessimilartotheObjects,withtheapprovalof the
Trustees having obtained such consents from The Charity Commission that may be required.
Recruitment and appointment of new trustees
Theboardoftrusteesareawareofthediverserangeofskills,experienceandknowledgeneededand will
seek to ensure that they are appropriately reflected on the trustee board.
Page 7
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
REPORT OF THE TRUSTEES
For The Period 1 April 2024 to 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
Thetrusteesconsiderthattheboardalongwiththechiefexecutivecomprisethekey management
personnelofthecharityandareinchargeofdirectingandcontrolling,runningandoperatingtheTrust on
adaytodaybasis.Allthetrusteesgivetheirtimefreelyandnoneareremunerated.Detailsof expenses
reimbursed during the year are shown in the notes to the accounts.
Thepayofseniorstaffisreviewedannuallyandnormallyincreasedinaccordancewithaverage earnings.
Inviewofthenatureofthecharity,thetrusteesbenchmarkagainstpaylevelsinothersimilar organisations
intheNorthofEnglandtoensurethattheremunerationisfairandnotoutoflinewiththatgenerally paid
for similar roles.
CESSATION OF TRADING
The charitable company ceased activities on 30 June 2025.
Approved by order of the board of trustees on 5 November 2025 and signed on its behalf by:
Mrs S A Gorham - Trustee
Page 8
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
Independent examiner's report to the trustees of Scarborough Museums, Culture and Creative Trust ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe period
1 April 2024 to 31 August 2025.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsofthe Companies
Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').Incarrying out
myexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection145(5) (b)
of the 2011 Act.
Independent examiner's statement
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody. I
canconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstitute of
Chartered Accountants in England and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Mr P B Dixon FCA
Fortus Limited
Business Advisors & Accountants
5 & 6 Manor Garth
Manor Court
Scarborough
North Yorkshire
YO11 3TU
5 November 2025
Page 9
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For The Period 1 April 2024 to 31 August 2025
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Rotunda museum and art gallery
Investment income
3
Local authority - Service level agreement
5
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Rotunda museum and art gallery
Other
10
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
21
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
funds
£
8,577
187,188
1,862
614,258
811,885
16,514
785,669
49,940
852,123
8,147
(32,091)
(16,156)
(48,247)
86,334
38,087 |
Restricted
funds
£
148,911
545
-
-
149,456
-
213,114
-
213,114
-
(63,658)
16,156
(47,502)
57,389
9,887 |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
Total
Total
funds
funds
£
£
157,488
330,835
187,733
118,911
1,862
898
614,258
469,753
961,341
920,397
16,514
22,788
998,783
1,139,511
49,940
-
1,065,237
1,162,299
8,147
5,689
(95,749)
(236,213)
-
-
(95,749)
(236,213)
143,723
379,936
47,974
143,723 |
|
|
|
|
The notes form part of these financial statements
Page 10
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
BALANCE SHEET 31 August 2025
Notes
FIXED ASSETS
Tangible assets
15
Investments
16
CURRENT ASSETS
Stocks
17
Debtors
18
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
19
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS |
2025
£
-
-
-
-
994
51,890
52,884
(4,910)
47,974
47,974
47,974
38,088
9,886
47,974 |
2024
£
52,262
138,007
190,269
10,721
17,817
45,984
74,522
(121,068)
(46,546)
143,723
143,723
86,334
57,389
143,723 |
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the period ended 31 August 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe period
ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 11
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
BALANCE SHEET - continued
31 August 2025
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicable to
charitable companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
5 November 2025 and were signed on its behalf by:
Mrs S A Gorham - Trustee
The notes form part of these financial statements
Page 12
SCARBOROUGH MUSEUMS, CULTURE AND CREATIVE TRUST
CASH FLOW STATEMENT
For The Period 1 April 2024 to 31 August 2025
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Sale of fixed asset investments
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
(179,747)
(185,678)
(179,747)
(185,678)
-
(8,770)
37,635
-
146,156
-
1,862
898
185,653
(7,872)
5,906
(193,550)
45,984
239,534
51,890
45,984 |
|
|
The notes form part of these financial statements
Page 13
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE CASH FLOW STATEMENT
For The Period 1 April 2024 to 31 August 2025
1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Gain on investments
Interest received
Impairment of subsidiary investment
Decrease/(increase) in stocks
Decrease in debtors
(Decrease)/increase in creditors
Net cash used in operations |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
(95,749)
(236,213)
14,625
12,459
(8,147)
(5,689)
(1,862)
(898)
-
10
10,721
(2,801)
16,823
11,275
(116,158)
36,179
(179,747)
(185,678) |
|
|
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At
£
£
Net cash
Cash at bank and in hand
45,984
5,906
45,984
5,906
Total
45,984
5,906 |
31.8.25
£
51,890 |
|
51,890 |
|
51,890 |
The notes form part of these financial statements
Page 14
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 April 2024 to 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statementshavebeenpreparedunderthehistoricalcostconvention,withtheexception of
investments which are included at market value.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
thefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.
Fordonationsandgrantstoberecognisedthecharitywillhavebeennotifiedoftheamounts and
thesettlementdateinwriting.Ifthereareconditionsattachedtothedonationorgrantand this
requiresalevelofperformancebeforeentitlementcanbeobtainedthenincomeisdeferred until
thoseconditionsarefullymetorthefulfilmentofthoseconditionsiswithinthecontrolofthe charity
and it is probable that they will be fulfilled.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Fixtures, fittings and equipment- Straight line over 10 years
Computer equipment & website- 20% on cost
Tangiblefixedassetsarestatedatcostorvaluationlessaccumulateddepreciation and
accumulatedimpairmentlosses.Costincludescostsdirectlyattributabletomakingthe asset
capable of operating as intended.
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.
Costincludesallcostsofpurchaseandiscalculatedusingthefirst-in,first-outbasis.Provision is
made for damaged, obsolete and slow-moving stock where appropriate.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundsareavailabletospendonactivitiesthatfurtheranyofthepurposesofthe charity.
Designatedfundsareunrestrictedfundsofthecharitywhichthetrusteeshavedecidedat their
discretiontosetasidetouseforaspecificpurpose.Restrictedfundsaregrantsanddonations which
thedonorhasspecifiedaretobesolelyusedforparticularareasoftheTrust'sworkorfor specific
projects being undertaken by the Trust.
continued...
Page 15
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2024 to 31 August 2025
1. ACCOUNTING POLICIES - continued
Debtors and creditors receivable / payable within one year
Debtorsandcreditorswithnostatedinterestrateandreceivableorpayablewithinoneyear are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributions payable
tothecharitablecompany'spensionschemearechargedtotheStatementofFinancialActivities in
the period to which they relate.
Going concern
AsmentionedintheReportoftheTrustees,thecharityfacedhasfacedaparticularly challenging
lastcoupleofyearswhichputsignificantpressureonthecashflowofthecharityandthisforced the
trustees to consider the future operation of the venues in the best interest of locals and visitors alike.
NorthYorkshireCouncilownsScarboroughArtGallery,RotundaMuseumandWoodendGallery and
Studios,alongwiththeircollectionsandthetrusteesapproachedthelocalauthoritywithaview to
them bringing operations back 'in-house' and ending the current service level agreement.
TheNorthYorkshireCouncilexecutivecommitteevotedunanimouslytoapprove the
recommendationandrequestfromSMCCTatameetingonthe18thMarch2025and,asa result,
thecharityceasedtooperateonthe30thJune2025.Thetrusteeshavethereforechosennot to
adoptthegoingconcernbasisandappropriateadjustmentshavebeenmadeinthe financial
statements.
2. DONATIONS AND LEGACIES
Donations
Grants
Grants received, included in the above, are as follows:
Arts Council England
National Lottery Heritage Fund
Museum Development Yorkshire
North Yorkshire County Council (Now North Yorkshire Council)
Climate 2025 Limited
'Culture&'
Anglo American Woodsmith Limited
Crescent Arts
Arcade Arts Ltd
Other grants |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
8,579
5,882
148,909
324,953
157,488
330,835
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
135,214
246,366
-
24,987
4,115
150
6,255
30,450
-
1,000
-
16,000
-
5,000
-
1,000
3,000
-
325
-
148,909
324,953 |
|
|
continued...
Page 16
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2024 to 31 August 2025
2. DONATIONS AND LEGACIES - continued
Grants received include £148,911 (2024 - £309,846) related to restricted funds.
3. INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Admissions
Rotunda museum and art gallery
Retail and refreshment
sales
Rotunda museum and art gallery
Miscellaneous income
Rotunda museum and art gallery |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
1,862
898
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
81,444
49,076
33,447
34,724
72,842
35,111
187,733
118,911 |
|
|
4. INCOME FROM CHARITABLE ACTIVITIES
5. LOCAL AUTHORITY - SERVICE LEVEL AGREEMENT
Thecharityreceivedincomefromthelocalcouncilunderthetermsofaservicelevelagreement for
theoperationofthemuseumandartgalleryandthisisshownseparatelyonthefaceof the
Statement of Financial Activities.
6. RAISING FUNDS
Other trading activities
Other trading activities |
|
|
|
Period |
|
|
1.4.24 |
|
|
to |
Year ended |
|
31.8.25 |
31.3.24 |
|
£ |
£ |
Purchases |
16,514 |
22,788 |
continued...
Page 17
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
7. CHARITABLE ACTIVITIES COSTS
CHARITABLE ACTIVITIES COSTS |
|
|
|
|
Direct |
Support |
|
|
Costs (see |
costs (see |
|
|
note 8) |
note 9) |
Totals |
|
£ |
£ |
£ |
Rotunda museum and art gallery |
976,909 |
21,874 |
998,783 |
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Other staff costs
Premises
Supplies and services
Professional services
Grant project expenditure
Depreciation
Impairment losses |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
552,125
470,395
7,543
8,684
92,672
66,335
164,041
179,521
8,685
2,300
137,215
370,423
14,628
12,437
-
10
976,909
1,110,105 |
|
|
Included in the above costs are £213,114 (2024 - £414,960) relating to restricted funds.
Staff costs include salaries and related costs incurred in relation to one-off projects and funding.
9. SUPPORT COSTS
SUPPORT COSTS |
|
|
|
|
Governance |
|
|
costs |
|
|
£ |
Rotunda museum and art gallery |
|
21,874 |
Support costs, included in the above, are as follows: |
|
|
|
Period |
|
|
1.4.24 |
|
|
to |
Year ended |
|
31.8.25 |
31.3.24 |
|
Rotunda |
|
|
museum |
|
|
and art |
Total |
|
gallery |
activities |
|
£ |
£ |
Auditors' remuneration |
- |
4,200 |
Accountancy fees |
2,500 |
- |
Legal and professional fees |
19,374 |
25,206 |
|
21,874 |
29,406 |
continued...
Page 18
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
10. OTHER
OtherexpenditureonthefaceoftheStatementofFinancialActivitiesrelatestothevalueof assets
thatwerepassedovertoNorthYorkshireCouncilonthe30thJune2025,followingtheagreement by
the local authority to take over the running of the attraction's from that date.
An amendmentwasmadetotheArticlesofAssociationtoallowforthesetransferstobemade and
reads as follows:
IftheCharityiswoundupordissolvedandafterallitsdebtsandliabilitieshavebeensatisfied there
remainsanyproperty,itshallnotbepaidordistributedamongtheMembersbutshallbe transferred
toNorthYorkshireCouncil,tobeusedforcharitablepurposessimilartotheObjects,with the
approvaloftheTrusteeshavingobtainedsuchconsentsfromTheCharityCommissionthatmay be
required.
11. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
Period |
|
|
1.4.24 |
|
|
to |
Year ended |
|
31.8.25 |
31.3.24 |
|
£ |
£ |
Auditors' remuneration |
- |
4,200 |
Depreciation - owned assets |
14,627 |
12,459 |
12. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheperiodended31August2025nor for
the year ended 31 March 2024.
Trustees' expenses
Therewerenotrustees'expensespaidfortheperiodended31August2025norfortheyear ended
31 March 2024.
13. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs |
Period
1.4.24
to
Year ended
31.8.25
31.3.24
£
£
508,061
424,248
26,297
27,467
17,767
18,680
552,125
470,395 |
|
|
continued...
Page 19
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
13. STAFF COSTS - continued
The average monthly number of employees during the period was as follows:
|
Period |
|
|
1.4.24 |
|
|
to |
Year ended |
|
31.8.25 |
31.3.24 |
Charitable activities |
19 |
21 |
No employees received emoluments in excess of £60,000 during the current or prior year.
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - PRIOR YEAR ONLY
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Rotunda museum and art gallery
Investment income
Local authority - Service level agreement
Total
EXPENDITURE ON
Raising funds
Charitable activities
Rotunda museum and art gallery
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
funds
£
20,989
118,911
898
469,753
610,551
22,788
724,551
747,339
5,689
(131,099)
(35,147)
(166,246)
252,580
86,334 |
Restricted
funds
£
309,846
-
-
-
309,846
-
414,960
414,960
-
(105,114)
35,147
(69,967)
127,356
57,389 |
Total
funds
£
330,835
118,911
898
469,753
920,397
22,788
1,139,511
1,162,299
5,689
(236,213)
-
(236,213)
379,936
143,723 |
|
|
|
|
continued...
Page 20
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
15. TANGIBLE FIXED ASSETS
15. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
Fixtures, |
|
|
|
|
|
|
fittings |
|
Computer |
|
|
|
|
and |
|
equipment |
|
|
|
|
equipment |
|
& website |
|
Totals |
|
|
£ |
|
£ |
|
£ |
|
COST |
|
|
|
|
|
|
At 1 April 2024 |
134,268 |
|
110,704 |
|
244,972 |
|
Disposals |
(134,268) |
|
(110,704) |
|
(244,972) |
|
At 31 August 2025 |
|
- |
|
- |
- |
|
DEPRECIATION |
|
|
|
|
|
|
At 1 April 2024 |
92,781 |
|
99,929 |
|
192,710 |
|
Charge for year |
10,015 |
|
4,612 |
|
14,627 |
|
Eliminated on disposal |
(102,796) |
|
(104,541) |
|
(207,337) |
|
At 31 August 2025 |
|
- |
|
- |
- |
|
NET BOOK VALUE |
|
|
|
|
|
|
At 31 August 2025 |
|
- |
|
- |
- |
|
At 31 March 2024 |
41,487 |
|
10,775 |
|
52,262 |
16. |
FIXED ASSET INVESTMENTS |
|
|
|
|
|
|
|
|
|
|
|
Unlisted |
|
|
|
|
|
|
investments |
|
|
|
|
|
|
£ |
|
MARKET VALUE |
|
|
|
|
|
|
At 1 April 2024 |
|
|
|
|
138,007 |
|
Disposals |
|
|
|
|
(146,156) |
|
Revaluation |
|
|
|
|
8,149 |
|
At 31 August 2025 |
|
|
|
|
- |
|
NET BOOK VALUE |
|
|
|
|
|
|
At 31 August 2025 |
|
|
|
|
- |
|
At 31 March 2024 |
|
|
|
|
138,007 |
There were no investment assets outside the UK.
continued...
Page 21
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
17.
STOCKS
Stocks
18.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
19.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
-
-
Investments
-
-
Current assets
42,998
9,886
Current liabilities
(4,910)
-
38,088
9,886 |
|
2025
£
-
2025
£
-
994
-
994
2025
£
36
-
1,178
3,696
4,910
2025
Total
funds
£
-
-
52,884
(4,910)
47,974 |
|
|
|
|
|
|
|
|
|
|
|
|
|
continued...
Page 22
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued For The Period 1 April 2024 to 31 August 2025
21. MOVEMENT IN FUNDS
Unrestricted funds
Unrestricted funds
Restricted funds
Arts Council - School and Museum
Partnership
Connecting Coastal Culture
YorEarth Project
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
Paul Hamlyn Foundation
MD North
Scarborough Fair
Scarborough Lights
TOTAL FUNDS
Net movement in funds, included in the above
Unrestricted funds
Unrestricted funds
Restricted funds
Arts Council - School and Museum
Partnership
Connecting Coastal Culture
YorEarth Project
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
Paul Hamlyn Foundation
MD North
Scarborough Fair
NYC - Community Conversations
Scarborough Lights
TOTAL FUNDS |
Unrestricted funds
Unrestricted funds
Restricted funds
Arts Council - School and Museum
Partnership
Connecting Coastal Culture
YorEarth Project
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
Paul Hamlyn Foundation
MD North
Scarborough Fair
Scarborough Lights
TOTAL FUNDS
Net movement in funds, included in the above
Unrestricted funds
Unrestricted funds
Restricted funds
Arts Council - School and Museum
Partnership
Connecting Coastal Culture
YorEarth Project
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
Paul Hamlyn Foundation
MD North
Scarborough Fair
NYC - Community Conversations
Scarborough Lights
TOTAL FUNDS |
Net
movement
At 1.4.24
in funds
£
£
86,334
(32,090)
9,299
(2,413)
25,195
(40,036)
5,895
(5,896)
-
(909)
16,000
(16,000)
1,000
(1,000)
-
3,000
-
(340)
-
260
-
(325)
57,389
(63,659)
143,723
(95,749)
are as follows:
Incoming
Resources
resources
expended
£
£
811,885
(852,122)
90,630
(93,043)
45,129
(85,165)
1
(5,897)
-
(909)
-
(16,000)
-
(1,000)
3,000
-
4,115
(4,455)
500
(240)
2,000
(2,000)
4,081
(4,406)
149,456
(213,115)
961,341
(1,065,237) |
Transfers
between
funds
£
(16,156)
-
14,841
1
909
-
-
-
340
(260)
325
16,156
-
Gains and
losses
£
8,147
-
-
-
-
-
-
-
-
-
-
-
-
8,147 |
At
31.8.25
£
38,088
6,886
-
-
-
-
-
3,000
-
-
-
9,886
47,974
Movement
in funds
£
(32,090)
(2,413)
(40,036)
(5,896)
(909)
(16,000)
(1,000)
3,000
(340)
260
-
(325)
(63,659)
(95,749) |
|
|
|
|
|
|
|
|
|
|
continued...
Page 23
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2024 to 31 August 2025
21. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
Unrestricted funds
Restricted funds
The Fossil Festival
Arts Council - School and Museum
Partnership
The Wild Escape Scheme
Future Lab/What If
Museum Estate Development Fund
Connecting Coastal Culture
YorEarth Project
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
TOTAL FUNDS |
Net
movement
At 1.4.23
in funds
£
£
252,580
(131,099)
-
(5,575)
15,390
(6,091)
589
(589)
-
(63)
111,377
(138,877)
-
25,195
-
5,895
-
(2,009)
-
16,000
-
1,000
127,356
(105,114)
379,936
(236,213) |
Transfers
between
funds
£
(35,147)
5,575
-
-
63
27,500
-
-
2,009
-
-
35,147
- |
At
31.3.24
£
86,334
-
9,299
-
-
-
25,195
5,895
-
16,000
1,000 |
|
|
|
57,389 |
|
|
|
143,723 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
Unrestricted funds
Restricted funds
The Fossil Festival
Arts Council - School and Museum
Partnership
The Wild Escape Scheme
Future Lab/What If
Museum Estate Development Fund
Connecting Coastal Culture
YorEarth Project
Research into Scarborough 400 history
Sensing Creativity
Curatorial Fellowships
Cuture Declares Emergency
TOTAL FUNDS |
Incoming
resources
£
610,551
5,000
68,400
150
4,983
128,027
44,956
9,880
450
31,000
16,000
1,000
309,846
920,397 |
Resources
expended
£
(747,339)
(10,575)
(74,491)
(739)
(5,046)
(266,904)
(19,761)
(3,985)
(450)
(33,009)
-
-
(414,960)
(1,162,299) |
Gains and
losses
£
5,689
-
-
-
-
-
-
-
-
-
-
-
-
5,689 |
Movement
in funds
£
(131,099)
(5,575)
(6,091)
(589)
(63)
(138,877)
25,195
5,895
-
(2,009)
16,000
1,000
(105,114)
(236,213) |
|
|
|
|
|
continued...
Page 24
SCARBOROUGH MUSEUMS, CULTURE
AND CREATIVE TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2024 to 31 August 2025
22. RELATED PARTY DISCLOSURES
Therewerenorelatedpartytransactionsfortheperiodended31August2025orfortheyear ended
31 March 2024.
23. COMPANY LIMITED BY GUARANTEE
Thecompanyislimitedbyguaranteeandhasnoissuedsharecapital.Everymemberof the
companyundertakestocontributetotheassetsofthecompanyintheeventofthesame being
wound up while he/she is a member, such amount as may be required not exceeding £1 each.
Page 25