# **COMPANY REGISTRATION NUMBER: 07568957 CHARITY REGISTRATION NUMBER: 1143235**
**TULLIE HOUSE MUSEUM AND ART GALLERY TRUST COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **David Allen**
Chartered Accountants & Statutory Auditor Dalmar House Barras Lane Estate Dalston Carlisle CA5 7NY
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONTENTS**
|Reference and administrative details|1 to 2|
|---|---|
|Statement of Chair of Trustees and Museum Director|3 to 5|
|Trustees' report (incorporating the strategic and directors' report)|6 to 26|
|Independent auditor's report|27 to 31|
|Consolidated statement of financial activities (including the income and expenditure account) 32 to 33||
|Consolidated balance sheet|34 to 35|
|Balance sheet|36 to 37|
|Consolidated statement of cash flows|38|
|Notes to the financial statements|39 to 70|
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**Trustees**|Mr A J Smith CVO, Chair|
|---|---|
||Ms C A M Thomson DL, Deputy Chair|
||Mr A R Mackay, Museum Director|
||Ms R Foy|
||Ms M E Reid Fotheringham DL|
||Mr C J Harrison|
||Mr C W Glover|
||Councillor E Lynch (appointed 30 May 2023|
||and retired 26 July 2024)|
||Mr P G Callaghan|
||Ms V Young|
||Councillor A Quilter (appointed 30 May 2023|
||and retired 26 July 2024)|
||Ms S J Parry|
|**Secretary**|Mr D A Gibson|
|**Charity Registration Number**|1143235|
|**Company Registration Number**|07568957|
||The charity is incorporated in England and|
||Wales.|
**- 1 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **REFERENCE AND ADMINISTRATIVE DETAILS (CONTINUED)**
|**Registered **|**and Principal **|**Office**|Tullie House Museum and Art Gallery Trust|
|---|---|---|---|
||||Castle Street|
||||Carlisle|
||||CA3 8TP|
|**Auditor**|||David Allen|
||||Chartered Accountants & Statutory Auditor|
||||Dalmar House|
||||Barras Lane Estate|
||||Dalston|
||||Carlisle|
||||CA5 7NY|
|**Bankers**|||Cumberland Building Society|
||||Cumberland House|
||||Cooper Way|
||||Parkhouse|
||||Carlisle|
||||CA3 0JF|
**- 2 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **STATEMENT OF CHAIR OF TRUSTEES AND MUSEUM DIRECTOR FOR THE YEAR ENDED 31 MARCH 2024**
2023/24 has been a year of significant progress. Our community programme has adapted and grown, we commenced Year 1 of our new NPO (National Portfolio Organisation) investment programme with Arts Council England (ACE), we have successfully delivered a huge and much-heralded county-wide volunteering programme and most impactful of all, we have commenced Phase 2 of Project Tullie.
Phase 2 of Project Tullie, the museum’s transformation capital development programme began in earnest in December 2023 with Cubby Construction Limited being appointed and commencing onsite building work. Cubby’s role is to deliver the impressive architectural vision produced by De Matos Ryan, our imaginative London-based architects who have just completed the transformation of Young V&A, the shortlisted 2024 Museum of the Year.
Phase 2 focuses on creating a new welcome and entrance area and linking to the Castle Street property acquired by the Trust in 2022. The work involves some major infrastructure interventions and so once completed, the museum will look and feel very different. The iconic 1893 Gatehouse will be refurbished and cleaned with the arched entrance then mirrored via a new opening into a new link building which connects the former atrium with the Castle Street properties. A new shop, permanent gallery and community studio will be created with a lift providing improved access to the first floor. To enable construction to progress unimpeded, the museum closed at the end of December and aims to deliver a grand reopening in Autumn 2024.
The funding of Phase 2 has been made possible thanks to a grant of £2m from HM Treasury, now administered by ACE and funding from both the Town Deal and the Future High Streets Fund. In total over £4.6m will be invested in the scheme. We are indebted to Cumberland Council, who act as the Accountable Body for the latter two funding sources.
In addition to Phase 2, we have also taken advantage of being closed to refurbish the café, which the Trust will be running in-house once we reopen. A grant from the UK Shared Prosperity Fund is making a significant contribution to this investment.
Running in parallel with Phase 2 we have been moving through the Development Stage of Phase 3, funded by The National Lottery Heritage Fund (NLHF). The Development Phase has proven to be hugely advantageous as we have used the time to review and adapt our plans so that we can better respond to the priorities of the Trust and the NLHF. The Trust’s top priorities remain community engagement and financial sustainability and we have now developed a scheme which delivers strongly on both.
It is clear from our consultation work for Phase 3 that our audiences, community groups and other vested parties appreciate what the museum has to offer but they want us to provide more – they want to see more of our collections, and they seek greater opportunity to engage with the collections. They want to be surprised and inspired but they also want to learn and participate. There is a growing demand for more activity for minority groups, for vulnerable people and for those seeking to maintain healthy and active lifestyles, such as our Dementia friendly sessions and working with neurodiverse groups in our ‘Secret Garden’. All of this dovetails well with our revised Phase 3 plans. It also reflects the ACE and NLHF Investment Principles and helps deliver one of Cumberland Council’s top priorities – ‘improving health and wellbeing for all’.
**- 3 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **STATEMENT OF CHAIR OF TRUSTEES AND MUSEUM DIRECTOR FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
Due to the need to close the museum, quarter four of 2023/24 saw delivery of our schools and family activity work pivoting so that delivery could be sustained. The schools programme became completely outreach based and achieved an 8% growth on the previous year. Our families work was also adapted and run with partners, such as the Library Service, Carlisle Youth Zone, and Watchtree Nature Reserve – this resulted in an impressive 50% increase in participation from the previous year. In addition to this, our core community programme has continued to grow and has embraced some important placemaking work with, for example, refugees and people seeking asylum.
The beginning of the year saw the new round of investment from ACE to the Cumbria Museum Consortium (CMC) via the NPO programme. Once again, the sector-leading partnership between Tullie, Wordsworth Grasmere and Lakeland Arts is maturing and pushing our ambitions to the next level. Over the next three years, we will focus our NPO investment on delivering more for our target groups, stretching our programmes to ensure they respond to our audience development plans, whilst also contributing more to our financial sustainability and making sure that we continue recent progress on collections research and commissioning from new and established artists. Environmental sustainability is a key theme of the CMC programme and so, in parallel with our work on Project Tullie, we will be looking to accelerate our carbon literacy training and continue to actively reduce our carbon emissions.
The two-year ACE funded Volunteering Futures project which CMC ran county-wide came to an end in April 2024. The Helping Hands project aimed to recruit and train volunteers to work in the cultural sector. The focus was very much about diversifying the volunteer workforce so that more people would be able to experience and support their local organisation. The project was very ambitious in its scope and reach – aiming to support every arts and culture based organisation in Cumbria from libraries to theatres and from cathedrals to festivals. Over 400 volunteers filled 517 roles and targets set for the recruitment of young people, Black, Brown and Minoritised People, and people with a disability or health condition were exceeded. 58% of the volunteers recruited were from the most deprived postcode areas in the county and 44.5% were unemployed. The challenge now is to ensure that the legacy of this successful project is built upon, ensuring, to the best of our ability, that the positive shift in volunteering across the county continues.
None of this work would have been possible without the financial support and commitment of our principal funders. The annual management fee from Cumberland Council allows us to care for the historic collections and continue to operate the museum as a community resource and tourist attraction. The Council has also been fully committed to Project Tullie, both in terms of providing a significant capital contribution and in being instrumental in helping us to problem-solve some of the many challenges we have faced when developing a large capital project. We are very grateful to the Council for their continued support.
**- 4 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **STATEMENT OF CHAIR OF TRUSTEES AND MUSEUM DIRECTOR FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
The NPO funding from Arts Council England allows us to deliver a programme of events, exhibitions, and activity in support of their strategy. Along with our CMC colleagues this NPO funding allows us to animate the collections, inspire curiosity, support wellbeing, support volunteering and aid healthy living. Our imaginative Project Tullie plans will provide the framework for us to do more of this in future years.
......................................... Mr A J Smith CVO Chair
......................................... Mr A R Mackay Museum Director
**- 5 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT)**
The Trustees who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2024. The annual report serves the purpose of a Trustees’ report, strategic report and a director’s report under company law.
## **OBJECTIVES AND ACTIVITIES**
Tullie is a charitable trust established under the laws of England and is a company limited by guarantee. The directors of the company are the Trustees who are also the members with liability limited to £10.
The constitution of the company is set out in its Memorandum and Articles of Association dated 17 March 2011. The Trust’s objects as set out in the Articles are:
‘To advance the education of the public, including an understanding and appreciation of the arts, sciences and history, without prejudice to the generality of the foregoing through:
- (a) The provision, operation and maintenance of the Tullie House Museum and Art Gallery and consistent with this object; any other museum or art gallery;
- (b) The preservation, conservation and interpretation of:
- the collections managed by the Trust
- natural and human heritage, the landscape and the environment;
- (c) The carrying out and dissemination of research.’
The Trustees have agreed that the pursuit of these charitable objects will be guided by our vision, our mission and our Manifesto.
## **Tullie’s Vision:**
Tullie is Carlisle’s home of culture.
Creativity, wellbeing and self-discovery
Tullie has been a centre for community and learning since 1893 when it was opened as the city’s ‘Public Library, Museum and School of Art’. We want to celebrate these roots and represent them for 21st century audiences, using the museum’s spaces and collections to inspire individual and collective creativity, wellbeing, and self-discovery.
## The heartbeat of Carlisle’s cultural life
We will use this history and legacy as a centre for inspiration as a unifying concept across all spaces, programmes and within Project Tullie. This will give coherency to a complicated site and make this physical and organisational transformation feel grounded, relevant, and authentic.
This is how we will be the heartbeat of Carlisle’s cultural life.
## **Tullie’s Mission is:**
‘To deliver an outstanding, inclusive and resilient museum that is a major cultural destination for the north, and which uses its collections to produce a world class public programme targeted at visitors and the people of Carlisle and engages a broad spectrum of audiences.’
**- 6 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **Public benefit**
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **OUR MANIFESTO**
Tullie is the heartbeat of Tullie uses collections, Tullie is a catalyst to connect Carlisle’s cultural life. programmes and resources to Carlisle and Cumbria to the tell stories and inspire learning, world. for life.
We will inspire creativity, engage the senses and unlock imagination.
We will be immersive, compelling, and rooted in connection. We recognise the many forms that this can take – from self-discovery and quiet contemplation to active participation: everyone learns and engages differently.
We will provide a welcome, inclusive, safe space for everyone. We want to mean more to more people.
The collections are at the heart of everything we do. They belong to the people of Carlisle. We will research, explore, reveal, and share them together in relevant and meaningful ways.
We will work with our community to collect for tomorrow as well as today.
We will make connections across our collections and to the natural and human world around us.
We will think freely, examine and challenge assumptions, embrace new ideas, respond to global issues and stand at the forefront of museum practice. We will act as champions for environmental sustainability, equity and inclusion.
We will nurture and develop effective creative partnerships with key organisations and individuals that can help us deliver this manifesto.
We will listen to the community, and together, we will use our skills, knowledge and experience to support wellbeing and help make Carlisle and Cumbria a thriving place for everyone.
**- 7 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **The Organisation**
Tullie House Museum and Art Gallery Trust (‘the Trust’) operates and manages Tullie House Museum and Art Gallery (‘Tullie’ or ‘the museum’) in Castle Street, Carlisle. The Trust leases a collections storage facility located in Longtown, approximately nine miles from the city centre. In 2014 the Trust was given access to Herbert Atkinson House in Abbey Street and this is now used for the Cumbria Biodiversity Data Centre and additional museum office space. All these premises are occupied under leases or licence by the Trust from Cumberland Council (formerly Carlisle City Council). The Trust manages the buildings and collections on behalf of the Council. In December 2022 the Museum Trust acquired the freehold of 6-24 Castle Street from Carlisle City Council and is developing these buildings as part of the museum estate.
Tullie was opened by the Carlisle Corporation as a museum in 1893. In the 1990s there were significant developments to the premises involving new gallery spaces, a restaurant, a shop, education facilities and storage. In 2001, a further gallery, the Millennium Gallery, and a rotunda that overlooks Carlisle Castle and the site of a historic Roman settlement, were opened. In 2011 the Millennium Gallery was reopened as our new Roman Frontier Gallery, which tells the story of the occupation of Carlisle and the border country under the Roman Empire and places this in a contemporary context.
In 2011 Carlisle City Council transferred the management of Tullie to a new charitable trust, at which time the employment contracts of Tullie staff were transferred from the City Council to the Trust. Cumberland Council continues to provide a management fee to the Trust, which is agreed on the basis of a rolling three-year business plan prepared by the Trust. A series of 30-year legal agreements commencing in 2011 underpin key aspects of the operational and contractual relationship between the Trust and the City Council.
The Trust is also an Arts Council England (ACE) National Portfolio Organisation (NPO) in its capacity as lead of the Cumbria Museums Consortium. The Consortium applies for NPO funding on a 3 or 4 yearly basis and this grant income is crucial for the Trust to be able to deliver its key work with communities, children and young people, temporary exhibitions and audience and organisational development projects.
The Trust also generates income through entry charges to the museum, through its retail outlet, its catering and corporate hospitality activities, via grants for education projects, collections, conservation and exhibitions, and through chargeable events.
The Trust was incorporated on 17 March 2011. It became a registered charity on 3 August 2011 (charity registration number 1143235). The charity's object is: ‘to advance the education of the public, including an understanding and appreciation of the arts, sciences and history’. The charity has a subsidiary trading company, Tullie House Museum and Art Gallery Trust (Trading) Limited, a private limited company that was incorporated on 19 July 2011 (company registration number 07710513).
The Trustees delegate day-to-day management of the charity to the Museum Director, supported by the other members of the Senior Leadership Team. Trustees utilise their own skills, knowledge and experience in order to act in the best interests of the charity and are advised and guided by the expertise and views of key stakeholders, subject matter experts and the needs of the community.
**- 8 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **The Board of Trustees**
The Board of Trustees is comprised of between 6 and 15 members (currently 12), including two appointed by Cumberland Council. The Trustees agree the Trust's business strategy, business plans and key museological and administrative policies. They also agree financial and risk management policies and review performance. There are three Board Committees: the Audit and Risk Committee comprising four Trustees which oversees financial risk and controls; a Development Committee comprising three Trustees which is examining new methods of raising income and donations; and a Remuneration and Nominations Committee comprising of four Trustees which reviews the Trust Director and Senior Leadership Team's pay and performance and considers Trustee succession planning and nominations for new Trustees. There is also a Project Tullie Board which comprises of Trustees and members of the Senior Leadership Team and includes the addition of key partner representatives from Cumberland Council.
## **Recruitment and appointment of Trustees**
Candidates for future Trustees are considered by the Nomination Committee which adopts various search processes depending on the nature of particular skills and experience required for vacant roles. The committee also has regard to the ability of candidates to contribute the required time commitments reliably and to the need for a suitably diverse and inclusive Board that is representative of the region, local communities and stakeholders. Trustees are subject to retirement by rotation at each Annual General Meeting except that Cumberland Council has the right to appoint (and remove according to its own practice and procedure) two elected Councillors as Trustees who are not subject to the same retirement by rotation process as other independent Trustees.
## **Induction and training of Trustees**
Newly appointed Trustees are provided with a Trustee induction pack and associated training.
## **Pay policy for senior staff**
The salary of the Museum Director is set by the Remuneration Committee of the Board, taking account of various performance indicators. The remuneration of other senior members of staff is determined by the Museum Director in close consultation with the Trustees and the guidance from national pay scales. Their individual performance is reviewed on a continuing basis.
## **ACHIEVEMENTS AND PERFORMANCE**
## **LEARNING AND COMMUNITY ENGAGEMENT**
## **Schools**
In a year of huge change for the museum, Tullie’s school programme has shifted significantly to become completely outreach based. With closure, we have been unable to welcome schools on site, so since September 2023 the team has taken the museum into the classroom. A total of 6,361 pupils engaged during 198 different sessions, up 8% on our annual target; 94 of these sessions were part of our new outreach programme.
We worked hard to update or completely re-work our workshops to make them appropriate for the classroom environment, showing the adaptability of the programme and our staff. Our new Teacher Advisory Panel, made up of 9 local teachers, has been a great asset in helping us shape our programme, advise on content and feedback on new workshops.
**- 9 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
Alongside the schools’ programme, in the summer term of 2023 we worked in depth with three schools as part of our project, in partnership with Natural England. The focus was on helping the pupils discover more about their local habitats and gain a deeper understanding of the Climate Crisis.
**“**
## **Spark! The Carlisle Local Cultural Education Partnership**
As part of Tullie’s ongoing commitment to leadership and collaboration with partners across the city, the Museum’s learning team has continued to lead on the Carlisle LCEP (Local Cultural Education Partnership) called Spark! The LCEP’s aim is to deliver high quality, joined-up activity for children and young people that supports creativity and enhances wellbeing, and is comprised of arts and culture organisations and formal education providers. It delivered a family open day at St Margaret Mary’s Catholic Primary School in December and hosted a Spring Art Competition, displayed at Carlisle Library from March, attracting over 200 entries. The LCEP has three more open days planned for the coming year and an exciting large-scale Creative Careers event planned for young people.
## **Families**
Tullie’s family programme has had a bumper year, rising 51% on the previous year to engage with over 12,870 people. These strong figures were boosted by two new initiatives, drawing in new audiences and bringing the regular family audience back in record numbers.
In April, Tullie was pleased to take part in the Art Fund’s national initiative running during the Easter Holiday, which culminated in a museum-wide celebration on 22nd April. This additional funding enabled the museum to run 23 different events, host an artist in residence and welcome 1,456 people, to engage with the natural science collections and climate crisis message. Over 7,300 people visited Tullie’s event to take part in a huge selection of family activities, from commercial events like and magic shows to free to access family gardening clubs and creative craft sessions. There was something for everyone!
During closure, the museum’s model of family activity has shifted focus to work with local partners to continue our community engagement. Partnership work has been in place since January with Carlisle Library, Carlisle Youth Zone, Watchtree Nature Reserve and Currock and Botcherby Community Centres.
## **Young People**
Tullie’s work with young people was recognised in October, when it won the national Kids in Museums Family Friendly Award for Best Youth Project - Climate, for their work on . A project which saw young people not only as an exhibition’s target audience, but integral to its inception, creation, and delivery.
**- 10 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
Tullie’s Young Producer group continues to build on its remit to create events and activity for young people by young people. The group have been key contributors to consultation around Project Tullie, shaping the museum’s future spaces and ensuring a youth voice is noticeable throughout. In August, they successfully delivered a Mini Summer Festival in the tranquil space of the Secret Garden, where over 150 people enjoyed live music, performances, artistic demonstrations and stalls. This brought new faces to Tullie and provided the Young Producers with excellent event planning experience. This focus on providing young people with skills in and knowledge of creative careers has become a key focus of the team’s work, on the back of feedback from many young people that this is lacking in Carlisle and Cumbria. Tullie hosted 9 young people over 4 weeks for museum work experience placements in June and July, and a joint Tullie-LCEP Creative Careers taster event is planned.
## **Communities**
Tullie’s core community programme has continued to grow again this year, rising 20% on last year with 3,681 participants taking part in over 135 sessions. Alongside core monthly programmes, one off events such as the and hosting a pop up Windrush exhibition at Anti-Racist Cumbria’s Summit have boosted numbers and widened audience reach.
Through the community project, funded by the Esmee Fairbairn Foundation and Newcastle Building Society, Tullie built on connections made with people seeking refuge in Carlisle. Working with partners, Carlisle Refuge Action Group and Multicultural Cumbria, Tullie linked with groups living in hotels in the city and invited them to become a part of the project connecting Tullie’s Secret Garden with the museum’s natural science collections. The Secret Garden was used as a safe space for vulnerable members of the community, who are often uncomfortable to socialise in public green spaces. Building relationships with people from over ten different countries and learning about diverse cultural needs and interests was a rich and inspiring experience for all and there were 475 engagements with the project. Tullie are now recognised for their ability to meet the needs and interests of people seeking asylum and refuge and are regularly consulted for advice and partnerships.
The core monthly programme of community events, which are well loved and well attended, continue to flourish, and have all found temporary new homes during the museum’s closure. Highlights for the groups include Tullie Art Group’s Community Gallery exhibition and their enjoyment of the broad range of guest artists brought in to deliver demonstrations and creative prompts each month. Social History Groups were included in consultation about the new social history being displayed in a new gallery. The tutorials for Tullie Textiles and the continuation of the dementia friendly session Meet Me at the Museum continue to be popular, with sessions focusing on enjoyment, conversation and stimulation.
**- 11 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **Thriving Communities**
Thanks to funding from the former Carlisle City Council, Tullie was able to deliver Phase 2 of Thriving Communities - a major city-wide partnership aimed at embedding social prescribing opportunities in Carlisle. Phase 1 ran from 2021 - 2022 and was funded by Arts Council England and the National Academy for Social Prescribing. This second phase was designed to build greater partnership and collaboration with community centres through the development of sustainable, long-term, audience-centred health and wellbeing opportunities.
Thriving Communities worked with six Carlisle community centres, delivering 40 sessions to over 291 attendees. As Thriving Communities comes to an end, the programme coordinator has worked to try to ensure the centres have been able to continue these sessions or develop them into new programmes.
Thriving Communities was led by Tullie and delivered in partnership with the former Carlisle City Council, Cumbria Wildlife Trust, Carlisle Healthcare, Susie Tate Projects and North Cumbria Integrated Care NHS Foundation Trust.
## **Tullie on Tour**
Tullie on Tour is an outreach programme, funded as part of the Project Tullie Phase 3 National Lottery Heritage Fund (NLHF) Development Phase, which was led by a specially recruited Community Curator for the 6 months of the project, and over 1,462 people engaged with it. Venues have included community centres, care homes, parks, markets and sports grounds. The Community Curator, supported by volunteers, used specially created ‘Talking Boxes’ of collections objects to speak to communities about the stories, objects and facilities they would like to see created as part of Project Tullie. Due to the popularity of the programme, it has been decided to bring Tullie on Tour back in 2024, inspired by the lessons learnt from Thriving Communities and the social prescribing model. This new iteration will focus on delivering outreach sessions with a health and wellbeing focus to venues across Cumberland, concentrated on building relationships with groups and venues in West Cumbria.
## **EQUITY, DIVERSITY AND INCLUSION**
Equity, diversity and inclusion (EDI) remains an important organisational priority, which spans systems, staffing and volunteering and visitor-facing operations. The Museum’s priority protected characteristics continue to be age, race, disability, sexuality and socio-economic.
With Tullie closed for Project Tullie Phase 2 building work since December, the focus has been on reviewing what Tullie has achieved and put in place and then to develop a new EDI plan and onward direction of travel. The EDI group has worked closely with experts, Direct Access, commissioned as part of the Phase 3 Development Phase programme. Going forward the group will be reviewing suggestions and proposals from Direct Access and building these into a plan for developing the Phase 3 museum spaces, programmes, people and operations.
The Senior Leadership Team are in the process of working through a programme with colleagues in the Cumbria Museum Consortium, led by Anti-Racist Cumbria. This is another strand of work that will feed into staffing and volunteering, curatorial and learning priorities, visitor experience and programming.
**- 12 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
The recruitment of diverse volunteers, with a particular focus on age, disability and race will continue to be a priority when Tullie reopens and volunteering resumes fully. Recruiting Community Board members with protected characteristics is also an ongoing priority and an event to attract new members will be occurring in summer 2024.
## **ENVIRONMENTAL**
Since 2020 the Trust has been working towards its Environmental Action Plan; to reduce our energy consumption and impact, to increase awareness of environmental issues and focus on sustainability to achieve net-zero by 2035.
Our Environmental Team continues to meet regularly to monitor and update on progress. Significant progress has been made this year. With data now available from our data partner Pilio, we are now able to quantify and track our reductions. Between 2019-20 and 2022-23 we have seen a reduction of:
- Gas - 34%
- Electricity - 38%
We continue to use Pilio to upload data and track monthly and quarterly changes and highlight where improvements can be made.
- In October 2023 we won the Kids in Museums Family Friendly Museum Award in the category Best Youth Project - Climate. This was for our co-curated project and exhibition Once Upon a Planet. Working with a group of Young Advisors we used the museum collections to provoke conversation, reflection, and action on climate change.
- We used our experiences to help others in the sector who are perhaps not as far along their net-zero journey (e.g. in September Katie Proud and Gavin Campbell hosted Sunderland Culture and explained some of the improvements we have made. Earlier in the year Katie Proud filmed a case study for Julie’s Bicycle on the work that we have been doing at Tullie).
- We have begun work to reduce our Scope 3 emissions. This scope mainly consists of procurement methods and suppliers. We have contacted our top 50 suppliers (based on total spend) and asked them to complete our environmental survey about how environmentally sustainable they are and where they are on this journey. By using more sustainable and local suppliers, this should help reduce our scope 3 emissions. Work is ongoing.
- 20 members of Tullie staff have taken part in Carbon Literacy training. Reducing emissions relies on every single person in the organisation being aware of the carbon impacts of their choices and feeling motivated and supported to take action. By the end of 2024 all staff will have had this training.
Project Tullie gives us the opportunity to continue our environmental best practice. Environmental considerations are being considered in all areas including catering, retail and buildings and maintenance. For example, installing an air source heat pump, carrying out an environmental stock take annually and using more local suppliers. We have recently appointed environmental sustainability consultants Adapt to review our existing strategy and consolidate into a holistic and usable document that will inform policies and guide existing operations.
**- 13 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **WORKING IN PARTNERSHIP**
The impact and reach that Tullie achieves is only possible thanks to the support and commitment of a wide range of inspiring and mission-aligned organisations. These partnerships assist us to deliver our Manifesto and play a vital role in helping achieve our twin priorities of financial sustainability and community engagement.
Our partnership with Cumberland Council, the unitary authority formed in April 2023 from three district councils and Cumbria County Council, is critically important. The collections and the majority of the property which the Museum Trust cares for and operates is owned by the Council and run by Tullie, via a management fee, on its behalf. Work on Phases 2 and 3 of Project Tullie rely on the Council as the freeholder to support the ambitious plans to regenerate not only the museum, but also the cultural offer of the city and the surrounding high street. That Project Tullie is progressing so well is testimony to the new strengthened relationship between the two organisations.
Arts Council England (ACE) invest in the Cumbria Museums Consortium (CMC), a formal partnership, led by Tullie, which also includes Lakeland Arts and Wordsworth Grasmere. Together, CMC are a National Portfolio Organisation (NPO). ACE renewed its commitment to CMC as an NPO over an initial three-year term, which has subsequently been extended to four, covering 2023/24 to 2026/27. In exchange for this investment, CMC is required to support the delivery of the ACE national strategy, . From a Tullie perspective, NPO funding allows the museum to deliver a large part of its award-winning community activities, including the extensive learning programme.
Leadership is provided to the wider county-wide museum ecology via CMC and its relationship with Museum Development North West (MDNW) and the Cumbria Museum Directors Group (CMDG). Both of these partnerships focus on supporting the 20+ smaller museums in Cumbria, from Keswick Museum to Kendal Museum and from the Dock Museum to the Beacon. MDNW, a formal partnership of the Manchester Partnership, Lancashire Museum Service and CMC, is recognised by ACE as an Investment Principles Support Organisation (IPSO) which means that similar to an NPO, it receives financial support from ACE. There are Museum Development (MD) organisations across all of the English regions and ACE have recently announced the intention to merge these into larger more strategic bodies. MDNW will therefore combine with MD Yorkshire and MD North East to create Museum Development North. MDNW dovetails with CMDG and is chaired by one of the three CMC Directors.
A major strand of CMC’s work over the past 12 months has been in delivering the county-wide volunteering project ‘Helping Hands’. Due to the complexity of involving all art forms and geographical scale of this ACE funded project, it could only be delivered in partnership. In addition to the 45 host partner organisations, a wide range of strategic partners were also involved including Cumbria Deaf Association, Cumbria Council for Volunteer Services and Anti-Racist Cumbria. The two-year project will conclude shortly after March 2024 with the production of a detailed evaluation report to ensure that there is a sustainable legacy to this impressively impactful project.
**- 14 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **FUNDED COLLECTIONS PROJECTS**
## **Once Upon a Planet**
This major two-year project funded by the Esmée Fairbairn Collections Fund, administered by the Museums Association, concluded with a final year focused on connecting schools and communities to Tullie’s Designated natural science collection.
In 2022 a second ‘asylum hotel’ for people seeking refuge and asylum opened in the city. Both hotels had limited outdoor space and some residents felt unsafe in the community. Tullie was also aware that there were many different nationalities staying in the hotels and, therefore, people would have unique perspectives. After attending multi-agency meetings to find out about residents’ needs, we felt that the project was an ideal fit for the group’s interests, needs and schedules. These focused on participating in meaningful community activity, where they could develop new skills, make new connections, and give back to the city in a safe space. The people we ended up engaging with for this project were seeking asylum from countries including Eritrea, Iran, Iraq, Afghanistan, Syria, Sudan, Yemen, Ethiopia, and Somalia.
Across the summer of 2023, Tullie delivered 17 sessions in the Secret Garden with this community group. Participant numbers per session varied from 20 to 50; the total number of individual participants was over 100, and the total number of engagements was over 450.
The key output for this project was to develop new, creative interpretation for Tullie’s herbarium collection. This included art photography and creative writing focusing on language, reflections, and feelings. Alongside physical interpretation on site and an exhibition in the main Tullie garden, participants created a zine to celebrate the project and share curated responses. The project was structured around the 5 Ways to Wellbeing. The 5 Ways are an accessible framing method for project planning, monitoring and evaluation as they demonstrate a continuous thread of value alongside tailored activity outcomes. In our case the outcomes were museum connection, creativity, self-expression, gardening, wellbeing and more. The curatorial team also accessioned the flowering plants specimens that the Secret Garden group gathered and recorded, along with their biographies and experiences, providing a lasting record of the project within the permanent museum collection.
In the Summer term of 2023, the project team worked with three schools to focus on a different local habitat from woodlands to peat bogs and hay meadows. 65 pupils took part in the project and each class took part in 4+ sessions, with staff from Tullie and Natural England. The children learnt about their habitat through visits to the museum and engagement with the collection, site visits to nature reserves and projects back at school, including creative responses and work with artists. This work was brought together during a sharing day and made into a zine reflecting the children’s work and experiences. Two schools did additional work to improve their sites for wildlife, building a mini-beast hotel and harvesting seeds from the hay meadow to replant in their school grounds. The project’s key focus was for the pupils to gain a deeper understanding of their habitat through direct experience with nature and experts working in the field. This enabled them to understand the impacts of climate change and biodiversity loss, but also crucially how they can make a difference at school and at home.
**- 15 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
As part of the curatorial legacy of the project, the Biodiversity Curator worked with colleagues to create a Natural Sciences Forward Plan and Strategic Vision. This contained key learning from the Once Upon a Planet project and is a direct response to conversations and consultation carried out over the two years with staff, volunteers, and participants. The vision mirrors the format of Tullie’s manifesto to ensure it aligns clearly with the organisation’s other strategic documents.
The project also provided funding for the purchase of essential pieces of storage equipment for the Natural Science stores. This includes cabinets to safely store key taxidermy specimens of extinct species, an air purification unit to facilitate safer working in the Etymology Store and a shelving unit with museum grade drawers for lepidoptera collection (winged insects including butterflies and moths). Alongside the conservation of specimens for direct engagement, this has significantly improved store accessibility for visitors and researchers.
In October 2023, the project was recognized with a national award by Kids in Museums for ‘Best Youth Project – Climate’. This celebrated Tullie’s work with the Young Advisors, the youth-delivered wrap around engagement programme linked to the exhibition, and the Climate Museum Young Associate placement in Year 1. The judges said the win was due in part to how ambitious the project was and how well the youth voice was embedded into the work. The project was also shortlisted for the Museums + Heritage ‘Sustainable Project of the Year.’
## **Luguvalium Unlocked**
In 2022, Tullie received £20,000 from the Pilgrim Trust to tackle a collection the museum had acquired over 20 years ago. When the Carlisle Archaeological Unit ceased to operate in 2001, Tullie rescued thousands of boxes of archaeological material from excavations across Cumbria. These boxes were not catalogued to museum standards and were therefore inaccessible to researchers.
Across the course of the two years, the Pilgrim Trust funds enabled Tullie to employ a Documentation Assistant, who then trained a team of volunteers to inventory an impressive total of 6,825 boxes. These boxes were barcoded so that they are fully searchable on Tullie’s Collections Management System software. Crucially, the second stage of the project relocated the boxes within the off-site store so that they are organised by excavation site and type of material. This enabled the collection to be more accessible for researchers and freed up two bays (the equivalent of 100 shelves) worth of space. This has increased storage capacity, allowing incoming objects from recent excavations, once they arrive, to be housed safely and securely. This will help alleviate county-wide backlogs within professional archaeology units.
A secondary objective of the project was to condition check a proportion of the leather objects. Tullie cares for one of the largest collections of organic archaeological objects in the UK, and the significance of this collection justified a further award of £8,300 in 2023 from the Leathersellers Company Charitable Fund. This paid for a group of specialist conservators from the Leather Conservation Centre to assess the collection and provide a package of training for Tullie staff to continue the condition checking process. The Pilgrim Trust Documentation Assistant and the Human History Curator attended the ICON and Archaeological Leather Group conference ‘Save our Skins!’ in June 2023, to deliver a paper on the success of the project.
**- 16 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
In total, the volunteer team contributed 490 hours of work. The professional development opportunities created by the project enabled the Documentation Assistant to begin her Associateship of the Museum Association. Tullie has already hosted multiple visits from academic researchers, who have been able to access these previously inaccessible archaeological sites. The project objective to ‘unlock’ the collections has been a resounding success.
## **De-Tabooing Disposal in Regional Museums**
Alongside our Cumbria Museum Consortium partners Lakeland Arts, Tullie was awarded a grant of £90,000 from the John Ellerman Foundation received in two parts over 2023 and 2025 financial years to de-taboo museum disposals across the two museums. The principal aim of the project is to review and refine Tullie’s social history and costume collections, by deaccessioning objects which no longer meet the requirements of the Collections Development Policy.
The Project Curator spent the first year of the project researching best practice at other museums, updating Tullie’s documentation, and preparing disposal proposals for over 200 objects. These are primarily objects in poor condition, or which have no Cumberland provenance, and which could be used by community groups or would tell a stronger story in a different museum. The disposal proposals were reviewed by the Collections Development Panel, Senior Leadership Team and finally Cumberland Council.
Disseminating the lessons that the team have learned has been a crucial aspect of the overall project. The Project Curator delivered a paper on identifying mould at the ICON Collections Care AGM in April 2023, gave a presentation at the MA Disposals training day in June 2023 and delivered a paper with the Human History Curator on sustainability and disposals at the Social History Curators Group conference in June 2023. Feedback from these events was overwhelmingly positive, and Tullie received requests to share resources from organisations as varied as the Parliamentary Archives, the Zaha Hadid Foundation and National Libraries Scotland.
The Project Curator was also involved in the initial testing phase for the new Museums Association resource, ‘Off the Shelf: a toolkit for ethical transfer, reuse and disposal.’ Her feedback from someone actively engaged in a rationalisation project was implemented into the final version of the guidance. The second year will focus on the rehoming element of the project, which will involve transferring the objects to more suitable organisations.
## **EXHIBITIONS**
During 2023- 2024 the Temporary Exhibitions Gallery space was used in a hybrid way, mixing Tullie’s usual programme of innovative exhibitions with a programme of commercial activities.
## **The Legend of King Arthur, a Pre-Raphaelite Love Story**
This exhibition comprised of over 65 loans of Pre-Raphaelite paintings, sketches and tapestries from major museums across the country, and one from the Art Gallery of Ontario. Lenders included the V&A, TATE, Birmingham Museums, Leeds Art Gallery, Manchester Art Gallery, the Whitworth and the National Trust. The artists included William Morris, Edward Burne-Jones, Dante Gabriel Rossetti, Arthur Hughes, Lizzie Siddal, William Holman Hunt and John Everett Millais. At the end of the year, visitor figures were 6,476; figures from the previous financial year were 5,735, making a total of 12,211.
**- 17 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
Family engagement took place in the ‘castle’ created in the gallery, which had objects from Tullie’s human history and natural sciences collections, together with games and books to enjoy by the fireplace and Pre-Raphaelite inspired dressing up. Life Drawing sessions continued to run in the gallery.
## **Commercial Activity**
Potential building work for Project Tullie meant nothing was programmed in the gallery from June 2023 until Autumn 2024. The gallery was used for commercial events for the summer period.
## **Allusions of Value**
## **24 June - 18 July 2023**
The delayed start on Project Tullie meant that there were no displays in the gallery. The Applied Sciences Unit at UCLAN made a timely approach to hire the gallery for two months, leading to an interesting partnership which culminated in an exhibition of photographs of public value scenes by Rick Wylie. These images from across Cumbria were well-received. The exhibition was produced externally, with no supporting engagement activities from Tullie, and attracted 1,344 visitors in just under 5 weeks.
## **Digging Deeper: Uncovering Roman Carlisle 23 September - 11 November 2023, then extended until 23 December 2023**
This popular exhibition attracted 7,650 visitors in 14 weeks. It was planned and installed quickly, in response to the discovery of two monumental stone heads, excavated at the Roman Bathhouse site in Stanwix in the summer. Supported by Cumberland Council and Wardell Armstrong, we selected key recent finds to exhibit. As they were newly excavated, little or no research had been carried out on them, we decided to restage the original Uncovering Roman Carlisle exhibition from 2022, alongside the new finds. Diversity and inclusion were at the centre of our planning: the film was fully captioned and the audio featuring volunteers, which accompanied the drone footage, had text to accompany it. Following feedback on text size for interpretation, the boards all had large fonts and the text panel for the heads was at an elevated height for easy reading.
## **RESEARCH**
The collections at Tullie have contributed to the research of several PhD candidates in the past year:
- Tiles from Cumbrian sites were studied as part of a project to create a typology of Roman flue tiles at the University of Kent.
- Fabrics produced by Morton Sundour in Carlisle were examined in relation to the historic use of synthetic dyes as part of a thesis across the departments of the History of Art and Chemistry at the University of Glasgow.
- A selection of 19th century dresses was used by a researcher at Birkbeck College, University of London, for their work exploring the curation of Victorian fashion in UK museums across the 20th century.
- The tombstone of a woman called Tancorix was included in a comparative study of Romano-British funerary inscriptions at the University of Liverpool.
**- 18 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
- Several altars found in Cumbria were analysed as part of a project at Yale University to investigate altars from the frontiers of the Roman Empire.
Additional research projects included:
- A researcher from the Roman Inscriptions of Britain project returned to Tullie, to obtain further information about objects in the collection to include in their extensive online database. The fully searchable website contains nearly 3,000 records, 473 of which are of objects in the Tullie collection.
- Tullie’s Viking combs are being analysed as part of a research project at the University of York, which seeks to identify whether the combs are made from the antlers of reindeer or red deer. Samples of each comb have been taken and will be investigated using Zooarchaeology by Mass Spectrometry, to identify the exact animal species. The results will provide evidence for Viking trade patterns and the data from Tullie’s combs will join a database which includes samples from collections in Iceland, Greenland, Scandinavia, the Netherlands, Poland and Germany.
## **FUTURE PLANS AND OBJECTIVES**
Project Tullie will dominate the Trust’s work over the next five or six years. Phase 2 is scheduled to be completed in 2024 with only a very small window before Phase 3 commences. Phase 3 will rely on a positive Stage 2 application to The National Lottery Heritage Fund (NLHF) and the significant match-funding required to have been successfully secured.
It is hoped that Phase 2 can be strengthened by securing funding to deliver adjacent work, incorporating the Gatehouse building, the café and the remaining Castle Street properties – all of these fall outside of the current scope of Phase 2, but could be incorporated if external funding can be secured within a realistic time period.
Phase 3 is costed at £6.7m and comprises a major redevelopment of the Border Galleries into an innovative hybrid space that combines collections with active participation – the Active Gallery – and a new learning suite, complete with ancillary facilities and seamless behind the scenes connectivity. In anticipation of NLHF and fundraising success, work is planned to commence in spring 2025.
Phase 4 is also progressing following the commitment of the Borderlands Growth Scheme to pledge £1m towards a unique Roman-themed children’s experience. This is still in the early stages of development and will require significant match funding but it has been prioritised as projections indicate that it could make a significant contribution to income generation and therefore support the ambition to make the organisation more sustainable.
Over the next two years, the Trust will be working closely with Cumberland Council to ensure that museum developments support the Council’s strategic plan, especially with the priorities focusing on health and wellbeing and placemaking. Tullie is already delivering in these areas and will be looking to strengthen these even further as our relationship with the new Council matures.
In addition to growing our earned income from admissions and commercial activity, fundraising is and will remain a priority for the foreseeable future. The match funding campaigns that support Project Tullie have opened new opportunities and relationships – the challenge is to maintain and develop these relationships as we deliver our futureplan phases.
**- 19 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **CUMBRIA BIODIVERSITY DATA CENTRE (CBDC)**
Cumbria Biodiversity Data Centre continues to be a hosted centre at Tullie and is involved in new developments at the museum through Project Tullie. One of the most significant has been through the Carlisle Gallery which will open later in 2024 and will feature a fallow deer inspired by the earliest records in the CBDC database. CBDC has been pleased to work with Biodiversity Curator, Wednesday Batchelor, and artist, Nicole Bishop, to inform this exciting installation.
During 2023, CBDC undertook a governance review which has allowed the centre to re-focus on the core activities of collating, managing and analysing species, habitat and site data as well as acknowledging the importance of geodiversity in the data we collate and make available. Our slightly adjusted mission to reflect this work is:
Over the last year, CBDC has worked closely with Westmorland and Furness Council who are the Responsible Authority for the Cumbrian Local Nature Recovery Strategy which is due to be published in March 2025 and will contribute to an England-wide network of such strategies. This has involved updating the habitat basemap and networks originally developed as part of the pilot project in 2021/2022 and informing the work to identify key species to be included in the strategy. This work will continue into 2024, with the creation of new interactive maps.
A major development for CBDC is the reinstatement of the Cumbria County Wildlife Sites Project. County Wildlife Sites are sites of local wildlife significance that are protected from development by planning regulations. Many of these sites have not been surveyed since they were designated as County Wildlife Sites in the 1990s while others have not been surveyed for more than 15 years. As a result of the Local Nature Recovery Strategy and other emerging initiatives, it was recognised that there is a need to instigate a regular surveying and monitoring programme for the 1600 sites across Cumbria. Working with Cumbria Wildlife Trust, CBDC started work on the project in January 2024, with staff being recruited to start surveying sites in April 2024. The CBDC team has therefore expanded to meet the needs of this exciting project which will generate considerable data for the county-wide species, habitat and site databases.
The Fellfoot Forward Landscape Partnership Scheme, led by the North Pennines National Landscape and involving a large array of organisations and individuals from across North Cumbria and further afield, continued in 2023 with CBDC involvement in a range of training and surveying events across the scheme area. The focus was on providing training to volunteers and community groups to enable them to carry out wildlife recording activities but with a focus on habitat surveying and potentially contributing to County Wildlife Site surveys. The events were all very well attended and led to the generation of over 1,000 records.
**- 20 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
CBDC has also been involved in a number of other projects including the East of Eden Nature Recovery Project in East Cumbria and one of the six national projects announced by the Government in 2023. Initial work for the project led to the creation of an interactive project map and digitisation of historic habitat data to inform habitat changes over time. CBDC is also involved in a Cumbria Development Education Centre project which seeks to empower young people to take action in their communities for climate change and biodiversity. CBDC will provide training on recording approaches and has launched Cumbria Wild Watch to engage schools across the county with wildlife recording after running a very successful workshop in Kendal in July 2023.
Throughout 2023, CBDC was involved in a number of engagement events that provided opportunities and support for the Cumbrian wildlife recording and surveying community. CBDC organised two Recording Days, at Acorn Bank Garden and Woodland near Penrith and North Walney Nature Reserve near Barrow, as well as organising a number of recording sessions as part of Fellfoot Forward. Such events enable recorders with different specialisms to come together at one site and work together to survey a site for a landowner, generating hundreds of records for each site. The annual Cumbria Recorders’ Conference, which is organised by CBDC, took place in February 2024 and was held for the first time in its history outside Tullie as a result of the closure of the museum. After last year’s hybrid event, this was an in-person conference and was fully booked with around 100 participants.
CBDC was also involved in public engagement events, including a number at Tullie, and contributing to events such as the Festival of Nature at Talkin Tarn. These events along with the hugely important contributions made by the hundreds of volunteer recorders across Cumbria, led to over 100,000 records being added to the CBDC species database which now stands at over 2.6 million individual records.
## **CUMBRIA MUSEUM CONSORTIUM**
This has been the first of a new, three-year Arts Council England investment round for Cumbria Museum Consortium (CMC). Thanks to annual funding of £1,187,313, Tullie has once again led the partnership with Wordsworth Grasmere and Lakeland Arts.
Central to the consortium’s shared work programme is a renewed commitment to equality of access to our museums and collections for visitors, audiences, and workforce.
The Helping Hands project has been CMC’s key shared focus in this work. Supported by a £490,000 grant over the last two years from Arts Council England through the Volunteering Futures fund, and as part of the pioneering £7 million initiative launched by DCMS in 2021, this project has catalysed a shift in volunteering within cultural organisations throughout Cumbria.
A two-year project, Helping Hands concluded in April 2024 having achieved remarkable milestones. 420 volunteers were placed into a diverse range of roles across not only Cumbrian museums, but also theatres, arts centres and historic sites. CMC collaborated with more than 40 cultural and community partners, supporting best-practice in inclusivity and offering high quality opportunities for people to enhance their skills and meet new people.
The project reach was extensive, engaging over 825 participants and making significant strides in enhancing community well-being, developing diversity in teams, combating loneliness and isolation, and breaking down barriers to volunteering.
**- 21 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
Helping Hands included a wide-ranging training programme for staff working within cultural organisations, designed to boost understanding of the barriers that prevent people from volunteering. Courses included Disability Equality, Deaf Awareness, Autism Awareness, LGBTQ Awareness and Anti Racism – the majority designed and delivered by our local specialist support partners, such as Cumbria Deaf Association. In total there were 392 attendances, including 148 by CMC staff.
A final conference, held in February, explored the invaluable insights and experiences gained with 80 Helping Hands partner representatives, stakeholders and volunteers. This gathering was not just a celebration of project achievements but a platform for sharing the profound lessons learned about inclusive volunteer practice. The most significant of these can be summed up as the need for a ‘person first’ not ‘role first’ approach.
Working towards a deeper understanding of racism, senior leaders across CMC have undertaken a year-long structured programme of work with Anti Racist Cumbria. The first phase of five participatory modules has paved the way for museum audits and preparation of action plans over the next twelve months. The aim is to effect organisational change so that CMC museums become safe, relevant and welcoming spaces for everyone – whether they are staff members, volunteers, visitors or participants.
Achieving Carbon Zero has been another focus for shared working across CMC, with a working group established to explore challenges and share learning. CMC also joined the Zero Carbon Cumbria Partnership to benefit from and contribute to countywide net zero initiatives. In addition, with support from Museum Development North West, a team of CMC museum staff trained as Carbon Literacy trainers. Then, in the early months of 2024, just under 50 colleagues attended Carbon Literacy training sessions held across consortium sites. Each participant pledged their own carbon reduction actions and these are now informing organisational plans.
## **STRATEGIC REPORT**
The following sections form the strategic report of the charity.
**- 22 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **FINANCIAL PERFORMANCE**
The operational outcome for the year is a net deficit before non-recurring items of £47,000 (2023: operational net deficit £449,000). Deficits in the 2022 and 2023 financial years were materially offset by items of non-recurring income as illustrated in the table below:
|||**2019/**|||**2020/**|||**2021/**||**2022/**||**2023/**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**2020**|||**2021**|||**2022**||**2023**||**2024**|
|||**£000**|||**£000**|||**£000**||**£000**||**£000**|
|Operating
surplus/(deficit)
before
income – unrestricted income|non-recurring|313|||24|||(246)||(449)||(47)|
|Coronavirus related support grants||7|||755|||204||-||-|
|One off management fee for work
transferred to Tullie|on buildings||-|||-||-||800||-|
|Business rates rebate for previous years|||-|||-||-||302||35|
||||||||||||||
|Operational surplus/ (deficit) after
income – unrestricted income|non-recurring|320|||779|||(42)||653||(12)|
|Restricted income less expenditure||97|||170|||(105)||551||502|
||||||||||||||
|Overall net surplus/(deficit)||417|||949|||(147)||1,204||490|
Net restricted income less expenditure of £502,000 (2023: £551,000) represents timing differences between receiving and spending restricted funds principally those relating to Project Tullie.
The museum temporarily closed for major capital works at the end of December 2023. The Trading Company commercial activities continued to generate significant turnover during the reduced trading period. The café function operated a reduced offer from October to December 2023 reducing catering income by 80%, despite this trading activities generated a profit donated to the Trust of £26,378 (2023: £48,167). Increased energy costs continue to impact free reserves with costs in 2024 increasing by a further 10% on the previous year.
Visitor numbers remained stable and in the 9-month trading period were equivalent to the same period in 2022/23.
The Trust’s total reserves at 31 March 2024 were £3,611,808 (2023: £3,121,437). These total reserves are made up of unrestricted reserves £91,120 (2023: £538,824) designated reserves of £1,838,888 (2023: £1,403,280) and restricted reserves of £1,681,800 (2023: £1,179,333). Details of these funds are shown in note 25.
**- 23 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **RESERVES POLICY**
Each year the Trustees consider the amount of unrestricted reserves to designate to cover the costs of particular projects included in the business plan. In addition, the Trustees consider levels of risk associated with major categories of income and expenditure comprising the budget for the year ahead and the latest business plan, and derive from that assessment a target range of free reserves. This target range is currently set at £250,000 to £350,000.
Trustees believe that the long-term financial sustainability of the museum is dependent on progressing Project Tullie. The balance of reserves designated for the purpose stands at £381,130 and these are expected to be defrayed over the next two years. Trustees also designate by default the reserves held on behalf of the Cumbria Biodiversity Data Centre which are considered to be appropriate to cover the anticipated future reductions in funding.
After setting aside designated reserves, the remaining unrestricted reserves amount to £91,120. This is lower than the target range for free reserves and is as expected in the business plan. Trustees have carefully considered cashflow projections and are satisfied they are sufficient to meet the ongoing needs of the Trust.
## **Investment Policy**
The Trust hold an investment account which is reviewed regularly by the Trustees.
## **RISK MANAGEMENT**
All significant activities undertaken by the Trust are subject to a prior risk review before implementation. Major risks identified are ranked in terms of their potential impact and likelihood.
The following framework is central to ensuring adequate risk management:
- Regular monitoring of major risks and adoption of mitigating measures including disaster recovery plans.
- Embedding risk identification and assessment within operating procedures.
- A clear structure of delegated authority and control.
- Maintaining reserves in line with set policies.
The risk register is regularly reviewed by both the Audit and Risk Committee and the Trust Board. Appended to the main Tullie strategic and operational risk register are specific risk registers for both CMC activity and Project Tullie. The current top risks identified are:
- (1) Failure to meet fundraising targets - the lower number of visitors returning to the museum post-closure results in reduced income for the Trust. Due to the moving timeline of Phase 2 of Project Tullie, programming has been reactive rather than planned and therefore it has been difficult to maintain any momentum. The Project Tullie developments are also at risk if funding for each phase is not secured.
- (2) Reduction in agility of the Trust's finances to be able to respond to any urgent investment need outwith the scope of Project Tullie. Control of non-budgeted expenditure and financial monitoring to mitigate risk.
**- 24 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
- (3) Changes in national or local government policy leading to a loss of funding and support for museums - Cumbria has undergone a local government review resulting in Carlisle City Council being subsumed into Cumberland Council. Trustees and the Director have worked hard to establish effective communication with the new members and officers to ensure that all key personnel are aware of our impact and the need for continued support.
## **FINANCIAL INSTRUMENTS**
The Trust’s activities expose it to a number of financial risks including credit risk and cash flow risk. The use of financial derivatives is governed by the charity’s policies approved by the Board of Trustees.
The Trust’s activities expose it primarily to the financial risks of interest rates. Interest bearing assets and liabilities are held at fixed rates to ensure certainty of cash flows.
The Trust’s principal financial assets are bank balances and cash, trade and other receivables and investments. The Trustees have considered the risks that affect the day to day operations and have implemented procedures that are appropriate to the size of the charity.
**- 25 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES' REPORT (INCORPORATING THE STRATEGIC AND DIRECTORS' REPORT) (CONTINUED)**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees (who are also the directors of Tullie House Museum and Art Gallery Trust for the purposes of company law) are responsible for preparing the Trustees' report (incorporating the strategic report and directors' report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company (and the group) and of the incoming resources and application of resources, including its income and expenditure, of the charitable company/group for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for maintaining proper accounting records that can 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.
## **DISCLOSURE OF INFORMATION TO AUDITOR**
Each Trustee has taken steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The Trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
## **REAPPOINTMENT OF AUDITOR**
In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of David Allen as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.
The annual report was approved by the Trustees of the charity on 26 July 2024 and signed on its behalf by:
......................................... ......................................... Mr A J Smith CVO Ms C A M Thomson DL Trustee Trustee
**- 26 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **OPINION**
We have audited the financial statements of Tullie House Museum and Art Gallery Trust (the 'charitable parent company') and its subsidiary (together the 'group') for the year ended 31 March 2024, which comprise the Consolidated statement of financial activities (including the income and expenditure account), Consolidated balance sheet, Balance sheet, Consolidated statement of cash flows and Notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **BASIS FOR OPINION**
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 group 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.
## **CONCLUSIONS RELATING TO GOING CONCERN**
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 the group and parent company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
## **OTHER INFORMATION**
The Trustees are responsible for the other information. The other information comprises the information included in the annual report, including the Trustees' report, other than the financial statements and our auditor’s report thereon. 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.
**- 27 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TULLIE HOUSE MUSEUM AND ART GALLERY TRUST (CONTINUED)**
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
## **OPINION ON OTHER MATTER PRESCRIBED BY THE COMPANIES ACT 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Statement of the Chair of Trustees and Museum Director and Trustees' report (incorporating the strategic and directors' report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Statement of the Chair of Trustees and Museum Director and Trustees' report (incorporating the strategic and directors' report) have been prepared in accordance with applicable legal requirements.
## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION**
In the light of our knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Statement of the Chair of Trustees and Museum Director and Trustees' report (incorporating the strategic and directors' report).
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent charitable company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **RESPONSIBILITIES OF TRUSTEES**
As explained more fully in the Statement of Trustees' Responsibilities [set out on page 26], 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.
**- 28 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TULLIE HOUSE MUSEUM AND ART GALLERY TRUST (CONTINUED)**
In preparing the financial statements, the Trustees are responsible for assessing the group's and the parent 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 group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
## **AUDITOR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to:
• Discussing with the Trustees and Management their policies and procedures regarding compliance with laws and regulations;
• Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit; and
• Considering the risk of acts by the group which were contrary to the applicable laws and regulations, including fraud.
Our audit procedures in relation to fraud included but were not limited to:
• Making enquiries of the Trustees and Management on whether they had knowledge of any actual, suspected or alleged fraud;
• Gaining an understanding of the internal controls established to mitigate risks related to fraud;
• Discussing amongst the engagement team the risks of fraud; and
• Addressing the risks of fraud through management override of controls by performing journal entry testing.
We are not responsible for detecting fraud and preventing non-compliance and cannot be expected to detect all fraud and non-compliance with all laws and regulations. The primary responsibility for the prevention and detection of irregularities including fraud rests with both the Trustees and Management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.
**- 29 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TULLIE HOUSE MUSEUM AND ART GALLERY TRUST (CONTINUED)**
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.
As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.
- Conclude on the appropriateness of the Trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or the parent charitable company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
**- 30 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TULLIE HOUSE MUSEUM AND ART GALLERY TRUST (CONTINUED)**
## **USE OF OUR REPORT**
This report is made solely to the charitable parent company's members , as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable parent 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 parent company and the charitable parent company's members as a body, for our audit work, for this report, or for the opinions we have formed.
...................................... ALISON WELTON (Senior Statutory Auditor) For and on behalf of David Allen Chartered Accountants & Statutory Auditor
Dalmar House Barras Lane Estate Dalston Carlisle CA5 7NY
Date: 26 July 2024
**- 31 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 (INCLUDING CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)**
|||**Unrestricted**||**Restricted**||**Total**||**Total**|
|---|---|---|---|---|---|---|---|---|
|||**funds**||**funds**||**2024**||**2023**|
||**Note**|**£**||**£**||**£**||**£**|
|**Income and Endowments **|**from:**||||||||
|Donations, legacies and|||||||||
|grants receivable|3|51,240||2,256,551||2,307,791||1,602,078|
|Charitable activities|4|1,289,705||-||1,289,705||1,998,080|
|Other trading activities|5|173,787||-||173,787||240,411|
|Investment income|6|54,933||-||54,933||16,916|
|Total income||1,569,665||2,256,551||3,826,216||3,857,485|
|**Expenditure on:**|||||||||
|Raising funds|7, 8|(244,152)||-||(244,152)||(267,806)|
|Charitable activities|8|(1,698,186)||(1,444,074)||(3,142,260)||(2,742,214)|
|Rates appeal rebate|9|34,925||-||34,925||302,235|
|Total expenditure||(1,907,413)||(1,444,074)||(3,351,487)||(2,707,785)|
|Net (expenditure)/income||(337,748)||812,477||474,729||1,149,700|
|Transfers between funds||310,010||(310,010)||-||-|
|**Other recognised gains**|||||||||
|**and losses**|||||||||
|Exhibition tax relief|14|15,642||-||15,642||54,545|
|Net movement in funds||(12,096)||502,467||490,371||1,204,245|
|**Reconciliation of funds**|||||||||
|Total funds brought forward||1,942,104||1,179,333||3,121,437||1,917,192|
|Total funds carried forward|25|1,930,008||1,681,800||3,611,808||3,121,437|
**- 32 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED) (INCLUDING CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)**
|||||||**Total**|
|---|---|---|---|---|---|---|
|||**Unrestricted**||**Restricted**||**2023**|
||**Note**|**£**||**£**||**£**|
|**Income and Endowments from:**|||||||
|Donations, legacies and grants receivable|3|48,026||1,554,052||1,602,078|
|Charitable activities|4|1,998,080||-||1,998,080|
|Other trading activities|5|240,411||-||240,411|
|Investment income|6|16,916||-||16,916|
|Total income||2,303,433||1,554,052||3,857,485|
|**Expenditure on:**|||||||
|Raising funds|7|(267,806)||-||(267,806)|
|Charitable activities|8|(1,736,875)||(1,005,339)||(2,742,214)|
|Other expenditure|9|302,235||-||302,235|
|Total expenditure||(1,702,446)||(1,005,339)||(2,707,785)|
|Net income||600,987||548,713||1,149,700|
|Transfers between funds||(2,505)||2,505||-|
|**Other recognised gains and losses**|||||||
|Exhibitions Tax Relief|14|54,545||-||54,545|
|Net movement in funds||653,027||551,218||1,204,245|
|**Reconciliation of funds**|||||||
|Total funds brought forward||1,289,077||628,115||1,917,192|
|Total funds carried forward|25|1,942,104||1,179,333||3,121,437|
All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 and 2023 is shown in note 25.
**- 33 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2024**
|||**2024**|**2024**|**2023**|**2023**|
|---|---|---|---|---|---|
||**Note**|**£**||**£**||
|**Fixed assets**||||||
|Tangible assets|17||1,834,588||759,959|
|Investments|18||303,288||303,288|
||||2,137,876||1,063,247|
|**Current assets**||||||
|Stocks|19|10,297||12,271||
|Debtors|20|920,973||728,818||
|Cash at bank and in hand||1,538,010||1,800,630||
|||2,469,280||2,541,719||
|**Creditors: Amounts**||||||
|**falling due within one**||||||
|**year**|21|(995,348)||(483,529)||
|**Net current assets**|||1,473,932||2,058,190|
|**Net assets**|||3,611,808||3,121,437|
|**Funds of the group:**||||||
|**Restricted income**||||||
|**funds**||||||
|Restricted funds||1,681,800||1,179,333||
|**Unrestricted income**||||||
|**funds**||||||
|Unrestricted funds||1,930,008||1,942,104||
|**Total funds**|25||3,611,808||3,121,437|
**- 34 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2024 (CONTINUED)**
The financial statements on pages 32 to 70 were approved by the Trustees, and authorised for issue on 26 July 2024 and signed on their behalf by:
......................................... Mr A J Smith CVO Trustee
......................................... Ms C A M Thomson DL Trustee
Registration number: 07568957
**- 35 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **BALANCE SHEET AS AT 31 MARCH 2024**
|||**2024**|**2024**|**2024**||**2023**|**2023**|**2023**|
|---|---|---|---|---|---|---|---|---|
||**Note**|**£**||||**£**|||
|**Fixed assets**|||||||||
|Tangible assets|17|||1,834,588||||759,959|
|Investments|18|||303,289||||303,289|
|||||2,137,877||||1,063,248|
|**Current assets**|||||||||
|Debtors|20|934,948||||769,626|||
|Cash at bank and in hand||1,530,577||||1,761,159|||
|||2,465,525||||2,530,785|||
|**Creditors: Amounts**|||||||||
|**falling due within one**|||||||||
|**year**|21|(991,594)||||(472,596)|||
|**Net current assets**||||1,473,931||||2,058,189|
|**Net assets**||||3,611,808||||3,121,437|
|**Funds of the charity:**|||||||||
|**Restricted income**|||||||||
|**funds**|||||||||
|Restricted funds||1,681,800||||1,179,333|||
|**Unrestricted income**|||||||||
|**funds**|||||||||
|Unrestricted funds||1,930,008||||1,942,104|||
|**Total funds**|25|||3,611,808||||3,121,437|
The charitable company generated a net movement in funds for the financial year of £490,371 (2023: £1,204,245).
**- 36 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **BALANCE SHEET AS AT 31 MARCH 2024 (CONTINUED)**
The financial statements on pages 32 to 70 were approved by the Trustees, and authorised for issue on 26 July 2024 and signed on their behalf by:
......................................... Mr A J Smith CVO Trustee
......................................... Ms C A M Thomson DL Trustee
Registration number: 07568957
**- 37 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024**
|||**2024**||**2023**|
|---|---|---|---|---|
||**Note**|**£**||**£**|
|**Cash flows from operating activities**|||||
|Net cash income||490,371||1,204,245|
|**Adjustments to cash flows from non-cash items**|||||
|Depreciation|17|113,329||108,201|
|Investment income|6|(54,933)||(16,916)|
|Loss on disposal of tangible fixed assets||2,178||-|
|||550,945||1,295,530|
|**Working capital adjustments**|||||
|Decrease/(increase) in stocks|19|1,974||(480)|
|Increase in debtors|20|(192,155)||(311,430)|
|Increase in creditors|21|511,819||111,602|
|Net cash flows from operating activities||872,583||1,095,222|
|**Cash flows from investing activities**|||||
|Interest receivable and similar income|6|54,933||16,916|
|Purchase of tangible fixed assets|17|(1,190,136)||(247,072)|
|Net cash flows from investing activities||(1,135,203)||(230,156)|
|Net (decrease)/increase in cash and cash equivalents||(262,620)||865,066|
|Cash and cash equivalents at 1 April||1,800,630||935,564|
|Cash and cash equivalents at 31 March||1,538,010||1,800,630|
All of the cash flows are derived from continuing operations during the above two periods.
**- 38 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
## **1 CHARITY STATUS**
The charity is limited by guarantee, incorporated in England and Wales and consequently does not have share capital.
The address of its registered office is: Tullie House Museum and Art Gallery Trust Castle Street Carlisle CA3 8TP
These financial statements were authorised for issue by the Trustees on 26 July 2024.
The company is a company limited by guarantee. In the event of the company being wound up the liability in respect of the guarantee is limited to £10 per member of the company.
## **2 ACCOUNTING POLICIES**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
Tullie House Museum and Art Gallery Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
**- 39 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **2 ACCOUNTING POLICIES (continued)**
## **Basis of consolidation**
The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertaking drawn up to 31 March 2024.
No statement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 2006.
A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
Inter-company transactions, balances and unrealised gains on transactions between the charity and its subsidiary, which are related parties, are eliminated in full.
Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.
Accounting policies of the subsidiary have been changed where necessary to ensure consistency with the policies adopted by the group.
## **Going concern**
The Trustees consider that there are no material uncertainties about the group's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the group.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.
## **Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
**- 40 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **2 ACCOUNTING POLICIES (continued)**
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Where entitlement to a grant occurs before income is received, the income is accrued.
Grants which have been used to purchase assets or for capital expenditure purposes are recognised when received. Depreciation is then expensed against this over the useful economic life of the assets. The remaining balance shown under the relevant grant funding heading in restricted funds, will represent the Net Book Value (NBV) of the asset expensed.
Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the bank.
Where income is received in advance of entitlement of receipt its recognition is deferred and included in creditors as deferred income.
Income from charitable activities comprise of museum admission charges and other fees and charges arising from the delivery of activities and services for its beneficiaries.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes the costs of all trading activities.
**- 41 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **2 ACCOUNTING POLICIES (continued)**
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**
Support costs include central functions which have been allocated on a basis consistent with the use of resources. For example staff cost by time spent and other costs by their usage.
## **Governance costs**
Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **Consortium income and expenditure**
Tullie House acts as the lead claimant in a consortium claim for Cumbrian Museums to the Arts Council England. The claims received on behalf of and paid out to other consortium members do not form part of these accounts.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Tangible fixed assets costing £500 or more are initially measured at cost and are subsequently measured at cost or valuation, net of depreciation and any impairment loss.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Fixtures and fittings|10 years straight line|
|Leasehold property improvements|10 years straight line|
|Equipment|5 years straight line|
**- 42 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **2 ACCOUNTING POLICIES (continued)**
Freehold property was purchased in the previous financial year for £1. This is currently not depreciated.
## **Assets in the course of construction**
These assets are recognised at cost. Depreciation on the assets is not charged until they are brought into use and reclassified to freehold or leasehold property improvements.
## **Investments**
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Subsidiary undertakings are valued at cost less provision for impairment.
## **Operating leases**
Rentals under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks.
## **Trade debtors**
Trade debtors and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
**- 43 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **2 ACCOUNTING POLICIES (continued)**
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds which have been set aside by the Trustees for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
In addition the company operates a defined benefit pension scheme for employees. The assets of the scheme are charged to the statement of financial activities so as to spread the cost of pensions over the service lives of employees. Variations from the regular costs are spread over the average expected remaining working lives of current members of the scheme.
## **Financial instruments**
The company only has financial assets and 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 rate method.
## **Employee benefits**
Termination benefits are recognised as an expense in the statement of financial activity immediately. Termination benefits are recognised as a liability and expense only when the charity is demonstrably committed either to terminate the employment of an employee or group of employees before the normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.
Termination benefits are measured at the best estimate of the expenditure that would be required to settle the obligation at the reporting date. In the case of an offer made to encourage voluntary redundancy, measurement is based on the number of employees expected to accept the offer. When termination benefits are due more than 12 months after the end of the reporting period, they shall be measured at their discounted present value.
**- 44 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **3 INCOME FROM DONATIONS, LEGACIES AND GRANTS RECEIVABLE**
||**Unrestricted**||||
|---|---|---|---|---|
||**funds**|**Restricted**|**Total**|**Total**|
||**General**|**funds**|**2024**|**2023**|
||**£**|**£**|**£**|**£**|
|Donations and legacies;|||||
|Donations|40,740|-|40,740|36,026|
|Grants, including capital grants;|||||
|ACE grant|-|406,521|406,521|406,521|
|Natural Sciences Project|-|-|-|38,345|
|Biodiversity Curator|-|7,500|7,500|15,000|
|CWAAS Community Grant|-|-|-|6,667|
|Once Upon a Planet|-|-|-|28,115|
|Bath House Uncovering|||||
|Roman Carlisle|-|-|-|9,308|
|Thriving Communities|-|-|-|46,144|
|Kickstart|-|-|-|3,256|
|'Waiting for Trains Again' by|||||
|Charles Oakley, 1984|-|-|-|(2,500)|
|The Leathersellers Company|||||
|Charitable Fund|-|-|-|8,300|
|Hope street|-|-|-|5,988|
|Volunteering futures|-|245,000|245,000|245,000|
|Pilgrim Trust|-|5,796|5,796|14,203|
|Carlisle LCEP|-|1,500|1,500|6,000|
|Wild Escape|-|300|300|2,700|
|Steps to Sustainability|-|10,000|10,000|200|
|John Ellerman Foundation|-|-|-|44,850|
|Project Tullie|-|1,393,457|1,393,457|675,955|
|Art Fund Grant|-|3,500|3,500|-|
|Bronze Age Gold Arm Ring|-|55,000|55,000|-|
|Holley Charitable Trust|-|10,000|10,000|-|
|Cumberland Council - Carlisle|||||
|United Exhibition|-|5,000|5,000|-|
|CUFC|-|454|454|-|
|Cumberland Council -|||||
|Uncovering Roman Carlisle|-|1,800|1,800|-|
|Cumberland Council - Cafe|||||
|refurb|-|75,650|75,650|-|
|Gatehouse|-|35,073|35,073|-|
**- 45 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **3 INCOME FROM DONATIONS, LEGACIES AND GRANTS RECEIVABLE (continued)**
||**Unrestricted**|||||||
|---|---|---|---|---|---|---|---|
||**funds**||**Restricted**||**Total**||**Total**|
||**General**||**funds**||**2024**||**2023**|
||**£**||**£**||**£**||**£**|
|Apprentice funding|500||-||500||2,000|
|Cumbria County Council cultural||||||||
|grant|10,000||-||10,000||10,000|
||51,240||2,256,551||2,307,791||1,602,078|
'Waiting for Trains Again' by Charles Oakley, 1984 is shown in the above breakdown for 2023 as (£2,500) due to recognition of an expected grant in the 2021/2022 accounts, however upon receipt of the grant we have only received 50%.
Project Tullie funding total of £1,393,457 (2023: £675,955) includes the following amounts - Future High Streets Fund £426,814 (2023: £200,000), Town Deal Fund £99,217 (2023: £265,246), Arts Council England (ACE) £566,558 (2023: £136,289), match funding of phase 2 of £200 (£250), match funding for phase 3 £50,000 (2023: £Nil) and National Lottery Heritage Fund £250,668 (2023: £74,170).
## **4 INCOME FROM CHARITABLE ACTIVITIES**
||**Unrestricted**|||
|---|---|---|---|
||**funds**||**Total**|
||||**2024**|
||**£**||**£**|
|Other fees and charges|214,600||214,600|
|Museum admission charges|135,578||135,578|
|Cumberland Council management fee|939,527||939,527|
||1,289,705||1,289,705|
||**Unrestricted**|||
||**funds**||**Total**|
||||**2023**|
||**£**||**£**|
|Other fees and charges|236,095||236,095|
|Museum admission charges|155,404||155,404|
|Cumberland Council management fee|806,581||806,581|
|Cumberland Council property development fund|800,000||800,000|
||1,998,080||1,998,080|
**- 46 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **5 INCOME FROM OTHER TRADING ACTIVITIES**
|||||||**Unrestricted**|**Unrestricted**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||**funds**|||**Total**|||**Total**|
|||||||**General**|||**2024**|||**2023**|
||||||||**£**||**£**|||**£**|
|Trading income;|||||||||||||
|Trading income generated|by Tullie House||||||||||||
|Museum and Art Gallery Trust (Trading) Limited|||||||173,787||173,787|||240,411|
||||||||173,787||173,787|||240,411|
|**6 INVESTMENT INCOME**|||||||||||||
|||||||**Unrestricted**|||||||
||||||||||**Total**|||**Total**|
|||||||**General**|||**2024**|||**2023**|
||||||||**£**||**£**|||**£**|
|Bank interest receivable|||||||54,933||54,933|||16,916|
|**7 ANALYSIS OF EXPENDITURE BY EXPENDITURE **|||||||**TYPE**||||||
||||||||**Other**||**Total**|||**Total**|
|||**Staff costs**|**Depreciation**
**costs**||||||**2024**|||**2023**|
|||**£**||**£**|||**£**||**£**|||**£**|
|Fundraising expenses||147,442||||-|96,710||244,152|||267,806|
|Museum operations||1,632,156||113,329|||1,361,850||3,107,335|||2,439,979|
|||1,779,598||113,329|||1,458,560||3,351,487|||2,707,785|
**- 47 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **8 EXPENDITURE**
||**Activity**||**Activity**|||||
|---|---|---|---|---|---|---|---|
||**undertaken**||**support**|||||
||**directly**||**costs**||**2024**||**2023**|
||**£**||**£**||**£**||**£**|
|Museum operations|2,652,595||454,740||3,107,335||2,439,979|
|Fundraising expenses|244,152||-||244,152||267,806|
||2,896,747||454,740||3,351,487||2,707,785|
Included in the expenditure analysed above is governance costs of £15,500 (2023 - £14,000) which relate directly to charitable activities. See note 10 for further details.
## **9 OTHER EXPENDITURE**
|||**Unrestricted**|||
|---|---|---|---|---|
|||**funds**||**Total**|
|||**General**||**funds**|
|||**£**||**£**|
|Rates|appeal rebate|(34,925)||(34,925)|
|**Total **|**for 2024**|(34,925)||(34,925)|
|**Total **|**for 2023**|(302,235)||(302,235)|
During the year the charity received a rates appeal rebate of £34,925 which covered the rates year of 2023 (2023: £302,235 which covered the rates years of 2012 to 2022).
**- 48 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **10ANALYSIS OF GOVERNANCE AND SUPPORT COSTS**
## **Support costs allocated to charitable activities**
|**Support costs allocated to charitable activities**||||||
|---|---|---|---|---|---|
||**Support**||**Total**||**Total**|
||**costs**||**2024**||**2023**|
||**£**||**£**||**£**|
|Support staff costs|237,101||237,101||246,850|
|Depreciation|113,329||113,329||108,200|
|Other costs|104,310||104,310||154,524|
||454,740||454,740||509,574|
## **Governance costs**
||**Unrestricted**|||
|---|---|---|---|
||**funds**||**Total**|
||**General**||**2024**|
||**£**||**£**|
|Audit fees||||
|Audit of the financial statements|15,500||15,500|
||15,500||15,500|
||**Unrestricted**|||
||**funds**||**Total**|
||**General**||**2023**|
||**£**||**£**|
|Audit fees||||
|Audit of the financial statements|13,200||13,200|
|Other fees paid to auditors|800||800|
||14,000||14,000|
**- 49 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **11NET INCOMING/OUTGOING RESOURCES**
Net incoming resources for the year include:
|Net incoming resources for the year include:||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|Audit fees|15,500||13,200|
|Other non-audit services|-||800|
|Depreciation of fixed assets|113,329||108,200|
|Pension costs|105,593||88,251|
## **12TRUSTEES REMUNERATION AND EXPENSES**
Under Article 6 of the Articles of Association for the Charity, Mr A Mackay received remuneration of £98,012 (2023: £90,844) in his role as Museum Director. This being gross salary and employer’s pension contribution. The Museum Director received no remuneration in his role as Trustee.
During the year £508 of expenses were reimbursed to one Trustee for travel and subsistence (2023: £607 of expenses were reimbursed to one Trustee for travel and subsistence).
## **13STAFF COSTS**
The aggregate payroll costs were as follows:
|The aggregate payroll costs were as follows:||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|**Staff costs during the year were:**||||
|Wages and salaries|1,544,252||1,381,305|
|Social security costs|129,753||112,679|
|Other pension costs|105,593||88,251|
||1,779,598||1,582,235|
The monthly average number of persons (including senior management team) employed by the group during the year was as follows:
|||**2024**|||**2023**||
|---|---|---|---|---|---|---|
|||**No**|||**No**||
|Museum|staff||89|||85|
||||||||
**- 50 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **13STAFF COSTS (continued)**
During the year the charity incurred termination benefits payable for loss of employment of £Nil (2023 - £604). Details of the treatment of the termination benefit can be found in the accounting policies. The termination benefits in the prior year were funded from the charity’s unrestricted general funds.
In addition during the year the charity incurred ex-gratia payments for compensation for loss of employment of £Nil (2023 - £2,340).
The number of employees whose total emoluments fell within the following bands was:
||||**2024**|**2023**|
|---|---|---|---|---|
||||**No**|**No**|
|£70,001|-|£80,000|-|1|
|£80,001|-|£90,000|1|-|
The total employee benefits of the key management personnel of the group were £363,557 (2023: £292,147). The total number of key management personnel of the group was 7 (2023: 5).
## **14MUSEUM AND GALLERY EXHIBITIONS TAXATION RELIEF**
The company has taken advantage of the Museum and Gallery Exhibitions Tax Relief which has resulted in a tax credit of £15,642 (2023: £54,545) being recognised in the financial statements. This is in respect of qualifying expenditure incurred during the financial year.
## **15AUDITOR'S REMUNERATION**
|**15AUDITOR'S REMUNERATION**||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|Audit of the financial statements|15,500||13,200|
|**Other fees to auditors**||||
|All other assurance services|-||800|
|||||
## **16TAXATION**
The group is a registered charity and is therefore exempt from taxation.
**- 51 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **17TANGIBLE FIXED ASSETS**
|**17TANGIBLE FIXED ASSETS**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Group and Charity**|**Leasehold property**|||**Fixtures and**||||**Freehold**||**Assets in the **|**course **|**of**||||
||**improvements**|||**fittings**||**Equipment**||**property**||**construction**||||**Total**||
|**Cost**|**£**|||**£**||**£**||**£**||**£**||||**£**||
|At 1 April 2023||598,512||287,151||333,533||1|||186,888|||1,406,085||
|Additions||-||-||40,531||-|||1,149,605|||1,190,136||
|Disposals||-||-||(16,781)||-||||-||(16,781)||
|At 31 March 2024||598,512||287,151||357,283||1|||1,336,493|||2,579,440||
|**Depreciation**||||||||||||||||
|At 1 April 2023||210,922||191,693||243,511||-||||-||646,126||
|Charge for the year||58,693||23,718||30,918||-||||-||113,329||
|Eliminated on disposals||-||-||(14,603)||-||||-||(14,603)||
|At 31 March 2024||269,615||215,411||259,826||-||||-||744,852||
|**Net book value**||||||||||||||||
|At 31 March 2024||328,897||71,740||97,457||1|||1,336,493|||1,834,588||
|At 31 March 2023
||387,590
||95,458
||90,022
||1
|||186,888|||759,959||
Assets in the course of construction includes the work completed to date on Phase 2 of Project Tullie.
**- 52 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
|**18FIXED ASSET INVESTMENTS**|||||||
|---|---|---|---|---|---|---|
|**Group**|||||||
|||**2024**|||**2023**||
|||**£**|||**£**||
|Other investments||303,288|||303,288||
|**Other investments**|||||||
|**Group and Charity**|||||||
|||**Other**|||||
|||**investments**|||**Total**||
|||**£**|||**£**||
|**Cost or Valuation**|||||||
|At 1 April 2023||303,288|||303,288||
|At 31 March 2024||303,288|||303,288||
|**Net book value**|||||||
|At 31 March 2024||303,288|||303,288||
|At 31 March 2023||303,288|||303,288||
|**Charity**|||||||
|||**2024**|||**2023**||
|||**£**|||**£**||
|UK Group undertakings||1|||1||
|Other investments||303,288|||303,288||
|||303,289|||303,289||
The Trust holds a long term deposit of £303,288 at a UK building society.
**- 53 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **18FIXED ASSET INVESTMENTS (continued)**
## **Details of undertakings**
Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows:
||**Country of**||**Proportion of voting**|**Principal**||
|---|---|---|---|---|---|
|**Undertaking**|**incorporation**|**Holding**|**rights and shares held**|**activity**||
||||**2024**
**2023**|||
|**Subsidiary undertaking**||||||
|Tullie House Museum
and Art Gallery Trust
(Trading) Limited|England|Ordinary|100%
100%|Trading
activities
at
Tullie House
Museum||
The profit for the financial period of Tullie House Museum and Art Gallery Trust (Trading) Limited was £nil (2023 - £nil) and the aggregate amount of capital and reserves at the end of the period was £1 - (2023 £1).
## **Subsidiaries**
The profit for the financial period of Tullie House Museum and Art Gallery Trust (Trading) Limited was £nil and the aggregate amount of capital and reserves at the end of the period was £1.
A summary of the trading results are shown below:
|A summary of the trading results are shown below:||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|Turnover and interest receivable|173,787||240,411|
|Cost of sales, administration costs and interest costs|(173,787)||(240,411)|
|Current assets|31,437||72,106|
|Current liabilities|(31,436)||(72,105)|
|Aggregate share capital and reserves|1||1|
## **19STOCK**
|**19STOCK**|||||
|---|---|---|---|---|
||**Group**||**Charity**||
||**2024**|**2023**|**2024**|**2023**|
||**£**|**£**|**£**|**£**|
|Stock|10,297|12,271|-|-|
**- 54 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **20DEBTORS**
|**20DEBTORS**||||||||
|---|---|---|---|---|---|---|---|
||**Group**||||**Charity**|||
||**2024**||**2023**||**2024**||**2023**|
||**£**||**£**||**£**||**£**|
|Trade debtors|29,344||58,055||16,918||41,160|
|Due from group undertakings|-||-||26,697||54,208|
|Tax recoverable|15,642||155,929||15,642||155,929|
|Prepayments|830,864||503,953||829,583||500,485|
|VAT recoverable|40,123||10,881||41,108||17,844|
|Other debtors|5,000||-||5,000||-|
||920,973||728,818||934,948||769,626|
The tax recoverable amount for 2024 is the Exhibition Tax Relief due for the 2024 year. The tax recoverable amount for 2023 includes £48,374 Exhibition Tax Relief due from 2022/23, an additional £6,171 due from 2021/22 (recognised as an under provision in the Statement of Financial Activities in 2022/23) due to a change in tax relief rates, £35,587 due from 2021/22 and £65,794 due from 2019/20. The exhibition Tax relief for 2019/20 and 2021/22 was received in full in the 2024 year end.
## **21CREDITORS: amounts falling due within one year**
||**Group**|**Group**|**Group**||**Charity**|**Charity**|**Charity**|
|---|---|---|---|---|---|---|---|
||**2024**||**2023**||**2024**||**2023**|
||**£**||**£**||**£**||**£**|
|Trade creditors|362,951||118,205||362,951||116,977|
|Taxation and social security|42,023||45,975||42,023||45,975|
|Other creditors|5,538||3,390||5,538||3,391|
|Accruals|584,836||315,959||581,082||306,253|
||995,348||483,529||991,594||472,596|
**- 55 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **21CREDITORS: amounts falling due within one year (continued)**
## **Deferred income - group**
|**Deferred income - group**||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|Deferred income at 1 April 2023|226,015||194,053|
|Resources deferred in the period|257,857||226,015|
|Amounts released from previous periods|(226,015)||(194,053)|
|Deferred income at year end|257,857||226,015|
Deferred income relates to Cumberland Council management fee which is paid three months in advance and therefore relates to April - June 2024. Also included is Curatorial income received relating to the 2024/25 year.
## **Deferred income - charity**
|**Deferred income - charity**||||
|---|---|---|---|
||**2024**||**2023**|
||**£**||**£**|
|Deferred income at 1 April 2023|224,824||192,620|
|Resources deferred in the period|257,732||224,824|
|Amounts released from previous periods|(224,824)||(192,620)|
|Deferred income at year end|257,732||224,824|
Deferred income relates to Cumberland Council management fee which is paid three months in advance and therefore relates to April - June 2024. Also included is Curatorial income received relating to the 2024/25 year.
## **22CUMBRIA MUSEUMS CONSORTIUM**
|**22CUMBRIA MUSEUMS CONSORTIUM**||||
|---|---|---|---|
||**Group and charity**|||
||**2024**||**2023**|
||**£**||**£**|
|Balance brought forward|630||10,168|
|Arts Council England grant received on behalf of the Consortium||||
|members|780,792||780,792|
|Consortium income|77,580||77,577|
|Consortium expenditure|(59,937)||(87,115)|
|Amounts paid to other Consortium members|(780,792)||(780,792)|
||18,273||630|
**- 56 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **22CUMBRIA MUSEUMS CONSORTIUM (continued)**
This balance arises from a grant from the Arts Council England to the Cumbria Museums Consortium (Tullie House as lead, The Wordsworth Trust and Lakeland Arts) under the National Portfolio Organisation (NPO) to deliver a programme of activities in the area such as Audience Development, Children and Young People and Resilience. The figures noted above relate to the running costs incurred by the museums in the Consortium.
## **23OPERATING LEASE COMMITMENTS**
Total future minimum lease payments under non-cancellable operating leases are as follows:
||**Group**|**Group**|**Group**||**Charity**|**Charity**|**Charity**|
|---|---|---|---|---|---|---|---|
||**2024**||**2023**||**2024**||**2023**|
||**£**||**£**||**£**||**£**|
|**Other**||||||||
|Within one year|24,336||24,276||24,336||24,276|
|Between one and five years|9,393||33,669||9,393||33,669|
||33,729||57,945||33,729||57,945|
The amount of non-cancellable operating lease payments recognised as an expense during the year was £24,113 (2023: £25,515)
## **24PENSION AND CAPITAL COMMITMENTS**
## **Group and charity**
## **Capital commitments**
The total amount contracted for but not provided in the financial statements was £259,147 (2023 - £Nil).
**- 57 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **24PENSION AND CAPITAL COMMITMENTS (continued)**
£122,397 of the capital commitments relate to Project Tullie Phase 2. Grants have been agreed with Town Deal, Future High Street funds and Arts Council England for this capital expenditure.
£136,750 of the capital commitments relates to the Café refurbishment. Funding in the year was received from Cumberland Council and remaining unspent funds are held of £30,150. The remainder of the commitment will be funded through unrestricted reserves.
## **Pension commitments**
The company contributes into the Cumbria Local Government Pension Scheme, in a multi-employer defined benefit scheme. The assets of the scheme are held separately from those of the Trust in an independently administered fund. Cumberland Council have underwritten all liabilities relating to the pension scheme at the inception of the Trust. Consequently the liability of the Trust in respect of pension contributions is the actuarially calculated contribution for any year. In the event of the Trust being wound up at any future date the Council have also underwritten any liabilities at that point. This scheme is treated as a defined contribution scheme for accounting purposes.
The company also operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
The pension cost charge represents contributions payable by the Trust to the funds and amounted to £148,093 (2023: £126,851). The total pension contributions paid during the year amounted to £105,593 (2023: £88,251) after offsetting the pensions rebate of £42,500 (2023: £38,600).
**- 58 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS**
## **Group and Charity**
|**Group and Charity**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||**Balance at**|||||||||**Balance at**|
||**1 April**|||||||||**31 March**|
||**2023**||**Income**|||**Expenditure**||**Transfers**||**2024**|
||**£**||**£**|||**£**||**£**||**£**|
|**Unrestricted funds**|||||||||||
|General funds - all funds|538,824||1,482,458|||(1,767,634)||(162,528)||91,120|
|Cumbria Biodiversity Data|||||||||||
|Centre|153,996||102,849|||(112,065)||-||144,780|
|Project Tullie|419,284|||-||(27,714)||(10,440)||381,130|
|General Acquisitions|25,000|||-||-||-||25,000|
|Cafe Investment|5,000|||-||-||-||5,000|
|Property development|||||||||||
|fund|800,000|||-||-||-||800,000|
|Costume Gallery|-|||-||-||320,450||320,450|
|Fixed asset reserve|-|||-||-||162,528||162,528|
||1,403,280||102,849|||(139,779)||472,538||1,838,888|
|**Total unrestricted funds**|1,942,104||1,585,307|||(1,907,413)||310,010||1,930,008|
|**Restricted funds**|||||||||||
|National Portfolio|||||||||||
|Organisations|6,465||406,521|||(369,419)||-||43,567|
|Curatorial and Collections|||||||||||
|Development|71,962|||-||(71,962)||-||-|
|Costume Gallery|375,352|||-||(54,902)||(320,450)||-|
|Bubble and Me|130|||-||(130)||-||-|
|Once upon a Planet|24,839|||-||(23,999)||-||840|
|Thriving Communities|41,855|||-||(21,521)||-||20,334|
|John Ellerman Foundation|37,336|||-||(29,710)||-||7,626|
|Pilgrim Trust|807||5,796|||(5,993)||-||610|
|Wild Escape|2,179|||300||(2,479)||-||-|
|Steps to Sustainability|23||10,000|||(278)||-||9,745|
|Project Tullie - Town Deal|||||||||||
|Fund|249,465||99,217|||(36,585)||-||312,097|
|Project Tullie - Future|||||||||||
|High Streets Fund|184,259||426,814|||(41,586)||-||569,487|
**- 59 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
|**25FUNDS (continued)**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**||||||||**Balance at**|
||**1 April**||||||||**31 March**|
||**2023**|||**Income**|**Expenditure**||**Transfers**||**2024**|
||**£**|||**£**|**£**||**£**||**£**|
|Project Tullie - Match||||||||||
|funding||250||200|-||-||450|
|Project Tullie - Arts||||||||||
|Council England|74,638|||566,558|(121,616)||(9,892)||509,688|
|Project Tullie - National||||||||||
|Lottery Heritage Fund||-||250,668|(271,000)||20,332||-|
|Project Tullie - Phase 3||||||||||
|Delivery match funding||-||50,000|-||-||50,000|
|Volunteering Futures|104,102|||245,000|(319,847)||-||29,255|
|Carlisle LCEP|5,671|||1,500|(764)||-||6,407|
|Art Fund grant||-||3,500|(3,500)||-||-|
|Brone Age Gold Arm Ring||-||55,000|(50,829)||-||4,171|
|Uncovering Roman||||||||||
|Carlisle Exhibition:||||||||||
|Digging Deeper||-||10,000|(10,000)||-||-|
|Headley Trust||-||7,500|(7,500)||-||-|
|Backing the Blues||||||||||
|exhibition||-||5,454|(454)||-||5,000|
|Uncovering Roman||||||||||
|Carlisle||-||1,800|-||-||1,800|
|Cafe Refurbishment||-||75,650|-||-||75,650|
|Gatehouse||-||35,073|-||-||35,073|
|**Total restricted funds**|1,179,333|||2,256,551|(1,444,074)||(310,010)||1,681,800|
|**Total funds**|3,121,437|||3,841,858|(3,351,487)||-||3,611,808|
The funding received for Project Tullie from Future High Streets Fund, Town Deal Fund, Arts Council and match funding are all in relation to Phase 2. The funding received for Project Tullie from National Lottery Heritage fund is in relation to Phase 3.
**- 60 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
|**25FUNDS (continued)**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||**Balance at**||||||||**Balance at**|
||**1 April**||||||||**31 March**|
||**2022**||**Income**||**Expenditure**||**Transfers**||**2023**|
||**£**||**£**||**£**||**£**||**£**|
|**Unrestricted funds**||||||||||
|General funds - all funds|614,827||1,396,084||(1,469,582)||(2,505)||538,824|
|Cumbria Biodiversity Data||||||||||
|Centre|143,214||107,349||(96,567)||-||153,996|
|Project Tullie|501,036||-||(81,752)||-||419,284|
|General Acquisitions|25,000||-||-||-||25,000|
|Cafe Investment|5,000||-||-||-||5,000|
|Property development||||||||||
|fund|-||800,000||-||-||800,000|
||674,250||907,349||(178,319)||-||1,403,280|
|**Total unrestricted funds**|1,289,077||2,303,433||(1,647,901)||(2,505)||1,942,104|
|**Restricted funds**||||||||||
|National Portfolio||||||||||
|Organisations|10,168||406,522||(410,225)||-||6,465|
|Curatorial and Collections||||||||||
|Development|72,617||-||(655)||-||71,962|
|Hope Street|29,041||5,988||(35,029)||-||-|
|Costume Gallery|430,254||-||(54,902)||-||375,352|
|Bubble and Me|1,190||-||(1,060)||-||130|
|Biodiversity Curator|-||15,000||(15,000)||-||-|
|Natural Sciences Project|-||38,344||(38,349)||5||-|
|Once upon a Planet|54,895||28,115||(58,171)||-||24,839|
|Bath House Uncovering||||||||||
|Roman Carlisle|273||9,308||(9,581)||-||-|
|Thriving Communities|29,677||46,144||(33,966)||-||41,855|
|Community Grant|-||6,667||(6,667)||-||-|
|'Waiting for Trains Again'||||||||||
|by Charles Oakley, 1984|-||(2,500)||-||2,500||-|
|Kickstart placement|-||3,256||(3,256)||-||-|
|John Ellerman Foundation|-||44,850||(7,514)||-||37,336|
|Pilgrim Trust|-||14,203||(13,396)||-||807|
|Wild Escape|-||2,700||(521)||-||2,179|
|Steps to Sustainability|-||200||(177)||-||23|
|Project Tullie - Town Deal||||||||||
|Fund|-||265,246||(15,781)||-||249,465|
**- 61 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
|**25FUNDS (continued)**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Balance at**|||||||**Balance at**|
||**1 April**|||||||**31 March**|
||**2022**||**Income**|**Expenditure**||**Transfers**||**2023**|
||**£**||**£**|**£**||**£**||**£**|
|Project Tullie - Future|||||||||
|High Streets Fund|-||200,000|(15,741)||-||184,259|
|Project Tullie - Match|||||||||
|funding|-||250|-||-||250|
|Project Tullie - Arts|||||||||
|Council England|-||136,289|(61,651)||-||74,638|
|Project Tullie - National|||||||||
|Lottery Heritage Fund|-||74,170|(74,170)||-||-|
|Volunteering Futures|-||245,000|(140,898)||-||104,102|
|The Leathersellers|||||||||
|Company Charitable Fund|-||8,300|(8,300)||-||-|
|Carlisle LCEP|-||6,000|(329)||-||5,671|
|**Total restricted funds**|628,115||1,554,052|(1,005,339)||2,505||1,179,333|
|**Total funds**|1,917,192||3,857,485|(2,653,240)||-||3,121,437|
**- 62 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
## **Designated Funds**
Cumbria Biodiversity Data Centre (CBDC) - funds designated by Trustees towards the running of CBDC to offset future losses.
General Acquisitions - for the purchase of additions to the collection.
Project Tullie - to support the capital development plan for the site. £10,713 (2023: £16,762) of the funds have been spent to purchase assets in the year which are included in the assets in the course of construction.
Café Investment - for the purchase of items to enhance visitor experience in the café.
Property development fund - Provided by Cumberland Council for the increased costs in operating from the additional properties.
Fixed asset reserve - This balance represents the Net Book Value of the fixed assets held in unrestricted funds.
## **Restricted Funds**
National Portfolio Organisations - Balance of annual funding from Arts Council England.
Curatorial and Collections Development - Donation towards the development and display of the Museum’s collections. This fund provided the match funding for the Costume Gallery project.
Hope Street - Partnership funding from Curious Minds to be a lead partner for the Hope Streets engagement project. This is an organisational development programme which aims to test, refine and embed new models of youth engagement and leadership and change the way partner museums engage with young people.
Costume Gallery - Grant funding from DCMS Wolfson, Cumbria Local Enterprise Partnership (CLEP) and Garfield Weston for the development and installation of the new costume gallery. The remaining balance represents the Net Book Value of the Costume Gallery assets. During the year the remaining balance has been transferred to designated funds, as there is no remaining restrictions on the funds.
Bubble & Me - Grant to further the opportunities for young people to explore identity, belonging and their sense of community through a series of creative projects.
Community Grant - Grant received for the Tullie House Health, Wellbeing and Community Programme.
Biodiversity Curator - Grant received towards the costs of a biodiversity curator.
**- 63 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
Natural Sciences Project - a new initiative that will uncover stories from Cumbria’s ancient history through an exceptional geology and palaeontology collection held at the Museum. The project will focus on enhancing documentation and digitisation of the geology collection as well as developing research projects, digital engagement and school sessions.
Once upon a Planet - Grant received from the Esmée Fairbairn Collections Fund. The grant is for two years for the Once upon a Planet project to raise awareness and understanding of the climate crisis.
Bath House Uncovering Roman Carlisle - Grant received from Cumberland Council for an 18 month project uncovering the remains of a roman bath house.
Thriving Communities - Grant for recruitment of the Community Development Worker.
Purchase of Dodd.J Herbarium - Grant received from the Cumbria and Westmorland Antiquarian and Archaeological Society (CWAAS), Levens Local History Group, and Kendal Natural History Society.
Kickstart Placement - A Government scheme to create jobs for young people at risk of long-term unemployment.
John Ellerman Foundation - Grant received over two years towards curatorial salaries and project costs related to the rationalisation of the social history collections at Tullie House and Lakeland Arts. £949 of the funds was spent to purchase an asset in 2023 year end. Within the year end balance is £616 reflecting the Net Book Value of this asset.
Pilgrim Trust - Grant received for the Luguvalium Explored Project : Unlocking the Potential of Tullie House's Internationally Significant Roman Collection. £949 of the funds was spent to purchase an asset in 2023 year end. Within the year end balance is £616 reflecting the Net Book Value of this asset.
Wild Escape - Grant received for The Big Nature Takeover, an exciting celebration of our natural world and Tullie’s amazing collections.
Steps to Sustainability - This is a NHLF funded programme run by the Social Enterprise Academy. The aim of the programme is to help get a new income-generating initiative off the ground.
Carlisle LCEP - Grants from Curious Minds and Cumbria County Council to support the work of the Carlisle LCEP (Local Cultural Education Partnership). The purpose of the LCEP is to bring together schools and formal learning providers with arts and culture organisations to better join up provision for children and young people in the city. Funding will be used to deliver activity, promote the partnership and provide paid support with coordination and admin.
**- 64 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
Volunteering Futures - Brings together 10 strategic partners to deliver a large-scale, ambitious programme of volunteering in the cultural sector across the county. It is a two year project that will improve community wellbeing, grow capacity and workforce diversity across the Cumbrian culture sector and breakdown barriers to volunteering that exist across a large, complex, rural county. £4,967 of the funds was spent to purchase assets in the 2023 year end. Within the year end balance is £3,228 reflecting the Net Book Value of this asset.
The Leathersellers Company Charitable Fund - Grant for conservation work on the archaeological leather collection carried out by conservators at the Leather Conservation Centre who carried out an assessment, training and grading scheme for the collection.
Project Tullie - Future High Streets Fund - Grant received over two years to support the capital development plans for the site. £507,124 (2023: £57,936) of the funds have been spent to purchase assets in the year which are included in assets in the course of construction.
Project Tullie - Town Deal Fund - Grant received over three years to support the capital development plans for the site. £149,119 (2023: £37,552) of the funds have been spent to purchase assets in the year which are included in assets in the course of construction.
Project Tullie - Match funding - Grant to support the capital development plan for the site.
Project Tullie - Arts Council England - Grant received to support the capital development plans for the site. £431,474 (2023: £74,638) of the funds have been spent to purchase assets in the year which are included in assets in the course of construction.
Project Tullie - National Lottery Heritage Fund - Grant to support the capital development plan for the site.
Project Tullie Phase 3 - Grant to support the capital development plan for the site.
Art Fund Grant - Grant received with the aim of developing interpretation and public engagement, developing new partnerships, institutional strategy and professional development.
Bronze Age Gold Arm Ring - Various grants received to acquire the Bronze Age Gold Arm Ring. This is a shared ownership with Beacon Museum. £40,000 was received from the Art Fund, £10,000 was received from Charman Trust and £5,000 was received from CWAAS.
Uncovering Roman Carlisle: Digging Deeper exhibition - Grant received from Holley Charitable Trust. This exhibition showcased the significant finds uncovered at Carlisle Cricket Club, as part of the Uncovering Roman Carlisle project.
Headley Trust - Grant received for the Biodiversity Curator fund.
**- 65 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
Backing the Blues exhibition - Working in partnership with Cumbria United football Club to run the exhibition. Funding of £5,000 was received from Cumberland Council for the project and is being held by Carlisle United for ongoing costs of the project. Other costs incurred are from funds held by Carlisle United Football Club received for the project from external funders.
Uncovering Roman Carlisle - Grant received from Cumberland Council for the learning team to run engagement activities at the cricket club dig at weekends and during the May half-term.
Cafe Refurbishment - Grant received from Cumberland Council - UK Shared Prosperity Fund for work to be completed on the Cafe refurbishments as part of Project Tullie. Of the balance remaining £45,500 has been spent on capital and is included in Assets in the Course of Construction at the year end.
Gatehouse - Grant received from Historic England for work to be completed on the Gatehouse as part of Project Tullie. £5,675 of the funds have been spent to purchase assets in the year which are included in assets in the course of construction.
Project Tullie Phase 3 Delivery match funding - Grant received from the Swire Trust towards Project Tullie.
**- 66 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **25FUNDS (continued)**
## **Transfers**
During the year an adjustment was made to the apportionment between funds for the project Tullie claim reimbursement relating to the last financial year. This has resulted in a transfer of £10,440 from Project Tullie Designated funds and £9,892 from Restricted Project Tullie - Arts Council England to Project Tullie - National Lottery Heritage Fund. This is to reflect the allocation of grant claims accrued in the previous period.
In the year ended 31 March 2023, £2,505 was transferred from unrestricted funds to restricted to account for the overspend on certain restricted projects.
## **26ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **Group**
|**Group**||||||||
|---|---|---|---|---|---|---|---|
||||||||**Total funds**|
||**Unrestricted funds**||||**Restricted**||**at 31 March**|
||**General**||**Designated**||**funds**||**2024**|
||**£**||**£**||**£**||**£**|
|Tangible fixed assets|-||521,107||1,313,481||1,834,588|
|Fixed asset investments|303,288||-||-||303,288|
|Current assets|783,180||1,317,781||368,319||2,469,280|
|Current liabilities|(995,348)||-||-||(995,348)|
|Total net assets|91,120||1,838,888||1,681,800||3,611,808|
||||||||**Total funds**|
||**Unrestricted funds**||||**Restricted**||**at 31 March**|
||**General**||**Designated**||**funds**||**2023**|
||**£**||**£**||**£**||**£**|
|Tangible fixed assets|189,113||19,532||551,314||759,959|
|Fixed asset investments|303,288||-||-||303,288|
|Current assets|529,952||1,383,748||628,019||2,541,719|
|Current liabilities|(483,529)||-||-||(483,529)|
|Total net assets|538,824||1,403,280||1,179,333||3,121,437|
**- 67 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **26ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)**
## **Charity**
|**Charity**||||||||
|---|---|---|---|---|---|---|---|
||||||||**Total funds**|
||**Unrestricted funds**||||**Restricted**||**at 31 March**|
||**General**||**Designated**||**funds**||**2024**|
||**£**||**£**||**£**||**£**|
|Tangible fixed assets|-||521,107||1,313,481||1,834,588|
|Fixed asset investments|303,289||-||-||303,289|
|Current assets|779,425||1,317,781||368,319||2,465,525|
|Current liabilities|(991,594)||-||-||(991,594)|
|Total net assets|91,120||1,838,888||1,681,800||3,611,808|
||||||||**Total funds**|
||**Unrestricted funds**||||**Restricted**||**at 31 March**|
||**General**||**Designated**||**funds**||**2023**|
||**£**||**£**||**£**||**£**|
|Tangible fixed assets|189,113||19,532||551,314||759,959|
|Fixed asset investments|303,289||-||-||303,289|
|Current assets|519,018||1,383,748||628,019||2,530,785|
|Current liabilities|(472,596)||-||-||(472,596)|
|Total net assets|538,824||1,403,280||1,179,333||3,121,437|
**- 68 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **27ANALYSIS OF NET FUNDS**
## **Group**
|**Group**||||||
|---|---|---|---|---|---|
||**At 1 April**||**Financing**||**At 31 March**|
||**2023**||**cash flows**||**2024**|
||**£**||**£**||**£**|
|Cash at bank and in hand|1,800,630||(262,620)||1,538,010|
|Net debt|1,800,630||(262,620)||1,538,010|
||**At 1 April**||**Financing**||**At 31 March**|
||**2022**||**cash flows**||**2023**|
||**£**||**£**||**£**|
|Cash at bank and in hand|935,564||865,066||1,800,630|
|Net debt|935,564||865,066||1,800,630|
|**Charity**||||||
||**At 1 April**||**Financing**||**At 31 March**|
||**2023**||**cash flows**||**2024**|
||**£**||**£**||**£**|
|Cash at bank and in hand|1,761,159||(230,582)||1,530,577|
|Net debt|1,761,159||(230,582)||1,530,577|
||**At 1 April**||**Financing**||**At 31 March**|
||**2022**||**cash flows**||**2023**|
||**£**||**£**||**£**|
|Cash at bank and in hand|898,494||862,665||1,761,159|
|Net debt|898,494||862,665||1,761,159|
**- 69 -**
## **TULLIE HOUSE MUSEUM AND ART GALLERY TRUST**
## **COMPANY LIMITED BY GUARANTEE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (CONTINUED)**
## **28RELATED PARTY TRANSACTIONS**
## **Group**
During the year the group made the following related party transactions:
## **Museum Director**
In his role as Museum Director, the Director received remuneration in the year amounting to £98,012 (2023: £90,844)
## **Mr C J Harrison (Trustee)**
During the 2023 year there were a number of transactions with Harraby Green Associates Limited, a company in which Mr C J Harrison is a director, totalling £3,438 for architectural and quantity surveyor work. This was paid during the year. No transactions of this nature were seen in the year ended 31 March 2024.
## **Trustee patron payments**
During the year the charity received total patron payments from Trustees of £2,750 (2023: £2,000).
## **Charity**
During the year the charity made the following related party transactions:
## **Tullie House Museum and Art Gallery Trust (Trading) Limited**
Tullie House Museum and Art Gallery Trust (Trading) Limited is a wholly owned subsidiary of Tullie House Museum and Art Gallery Trust. At the balance sheet date the amount due from Tullie House Museum and Art Gallery Trust (Trading) Limited was £26,378 (2023: £54,208).
## **Museum Director**
In his role as Museum Director, the Director received remuneration in the year amounting to £98,012 (2023: £90,844).
## **Mr C J Harrison (Trustee)**
During the 2023 year there were a number of transactions with Harraby Green Associates Limited, a company in which Mr C J Harrison is a director, totalling £3,438 for architectural and quantity surveyor work. This was paid during the year. No transactions of this nature were seen in the year ended 31 March 2024.
## **Trustee patron payments**
During the year the charity received total patron payments from Trustees of £2,750 (2023: £2,000).
## **29SECURITY**
The grant received from the Arts Council England for Project Tullie is secured by a fixed charge dated 14 December 2022 over the leasehold and freehold properties held by the Trust.
**- 70 -**