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2020-11-30-accounts

Leominster Museum CIO: Registered Incorporated Charity Number 1162600

Trustees’ Annual Report and Accounts for the year from 1[st] December 2019 to 30[th] November 2020

16 Etnam Street, Leominster, Herefordshire, HR6 8AQ Tel 01568 615186 Leominster Museum CIO: Registered Incorporated Charity Number 1162600 www.leominstermuseum.org.uk & : leominstermuseum : @leomuseum

Trustees’ Annual Report for the period from 1[st] December 2019 to 30[th] November 2020

Section A: Reference and administration details

Leominster Museum CIO’s principal address and registration number are as above. The charity is not known by any other name.

Names of the charity trustees who manage the charity:

----- Start of picture text -----
Trustee name Office (if any) Dates acted (if not for the
whole period)
1. Mr Geoffrey Crofts Chair
2. Mr Glenn Powell Jones To 8 [th] September 2020
3. Mr Malcolm Mason
4. Mr Christopher Jarman Hon. Treasurer
5. Mrs Deborah Jarman
6. Dr Lesley Brook To 10 [th] March 2020
7. Mrs Suzy Barton
8. Mr Ian Wilkinson
9. Mr James Airey
----- End of picture text -----

There are no custodian trustees or other trustees holding property on behalf of the charity.

Leominster Museum CIO: Annual Report - Year to 30.11.2020

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Section B: Structure, governance and management

Description of the charity’s trusts

The charity’s governing document is its Constitution, initially adopted on 9[th] June 2015. The charity is a charitable incorporated organisation and came into being on being entered in the register of charities on 9[th] July 2015. Amendments to the Constitution were made at the Annual General Meeting held on 13[th] June 2018, and took effect on registration by the Charity Commission on 18[th] June 2018.

Following those amendments, charity trustees, up to a maximum of 15, are elected by the members of the CIO or appointed (co-opted) by the charity trustees. All charity trustees appointed by outside bodies (under the Constitution as it applied up to the date of those amendments) had ceased to hold office before the start of the current financial year.

Charity trustees are subject to retirement by rotation, and are eligible for re-election. Those who retired by rotation and were re-elected at the Annual General Meeting on 8[th] September 2020 were Mrs Jarman and Mrs Barton; Mr Jones also retired by rotation on the same occasion, but did not seek re-election..

Section C: Objectives and activities

Summary of the objects of the charity set out in its governing document

The objects of the CIO are set out in clause 3 of its Constitution as being :-

Summary of the main activities undertaken for the public benefit in relation to these objects

These formal objects establish education as central to the Charity’s mission, as intended by the Museum’s founders more than 45 years ago. The Charity sets out to achieve this object by collecting and preserving local material relating to Leominster and district in the form of objects, archives and ephemera, and interpreting and displaying this material for the education and enjoyment of the public.

In normal times the Museum, which is staffed and managed entirely by an enthusiastic team of volunteers, is open to the public without charge six days a week between about Easter and the end of October. However, the first Covid-19 lockdown was announced while work was still in progress to prepare the Museum and its displays for the planned start of the 2020 season. By July, when there was finally a prospect that museums might

Leominster Museum CIO: Annual Report - Year to 30.11.2020

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be permitted to re-open to the public, consultations with the volunteer team led the charity trustees to conclude that in practice it was going to be preferable for the Museum to remain closed for the remainder of 2020, and that we should focus on reopening when feasible for the 2021 season. This decision, disappointing as it was for many, reflected the charity trustees’ concern to avoid putting at risk the wellbeing of our visitors and valued volunteer team.

In planning and conducting the activities of the Charity, so far as these activities have been feasible in the year under review, the charity trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Section D: Achievements and performance

Summary of the main achievements of the charity during the year

Because of the Covid-induced closure – and the impracticability of drawing on volunteer labour in the building even at times when this was permissible –positive achievements during the year have inevitably been fewer than usual. However, the opportunity was taken to have the exterior of the main buildings redecorated, attracting many complimentary comments.

Three online talks were arranged over the autumn and winter to attempt to maintain contact with volunteers and members. These proved popular events, and raised useful funds through attendance charges.

The Museum’s series of short booklets available for purchase has been revised and expanded, and the format attractively updated. These and other titles are advertised via social media for sale through the charity’s website, though in practice remote sales have remained comparatively infrequent.

Last year’s Annual Report referred to the intended application to the National Lottery Heritage Fund to finance preliminary consultancy work to bring closer the prospect of a substantial building upgrade. Work towards the preparation of this application had to be suspended when the funding stream was closed with a view to providing muchneeded support to organisations facing financial threats as a result of the Covid-19 pandemic. Although the fund did later reopen, further progress has been deferred to the next financial year.

Section E: Financial review

With membership subscriptions falling due in January each year, a significant part of the Charity’s regular voluntary income had already been received before the impact of the Covid-19 pandemic began to be felt; and we had started the year in a very healthy financial position in any case. The charity trustees were therefore not concerned at the financial implications of being unable to open the Museum during 2020 (without, therefore, visitor donations in the donations box or the limited quantity of merchandise sales). In line with the established policy (see below), brought-forward general reserves would be more than enough to absorb the prospective deficit of potentially around £4,000. The charity was thus in no danger of running short of cash, and it was not

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necessary to consider applying for support from any of the emergency or recovery funds that were established in various quarters over succeeding months.

However, the government’s Covid-19 grant system for businesses in the retail, hospitality and leisure sectors (administered through local councils) turned out to include museums operated by charities, and to be provided without either meanstesting or even application (beyond simple confirmation of status). As such we were astounded to find that we were due a grant of no less than £25,000; this came through in May.

Year-end summary

In contrast, therefore, to the initial lockdown projection, this (coupled with other donations) has resulted in a substantial surplus of receipts over payments for the whole year, amounting to just over £22,400 on Unrestricted Funds. (The small deficit on Restricted Income Funds represents merely the partial spending in this year of restricted grants received during the preceding year.)

Accordingly the net monetary assets of the Charity in Unrestricted Funds at 30[th] November 2020, and the fund/reserves to which they are allocated, are as follows. (These figures, including those for the preceding year, take account of sums owed to and by the charity.)

Designated Fund (future building upgrade)
Provisional reserve for Covid-19 precautions
Reserve for curatorial consultancy (see section F)
General reserve
Total net monetary assets
30.11.2020
30.11.2019
£ 26,000
£ 18,000
£ 3,000
n/a
£ 8,000
n/a
£ 9,517
£ 6,379
£ 46,517
£ 24,379

Brief statement on the charity’s policy on reserves

As a prudent measure the CIO aims to hold reserves of between one and two times normal annual expenditure – a margin that reflects the less than wholly predictable flow of income, and the fluctuating levels of expenditure of a “normal” nature, the average level of which has however increased somewhat in recent years. Taking account of that, the charity trustees consider that a reasonable amount for an ongoing reserve on the above basis would be in the range £7,000-£9,000. At £9,517 as noted above, the present level of general reserves is a little above the higher end of this range, though still within the “one to two years’ normal expenditure” policy. Further information on the reserves noted above can be found in note 12 to the Accounts.

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Designated fund for building upgrade

The charity trustees have agreed to add £8,000 to the Designated Fund earmarked towards the proposed building upgrade, bringing that fund to £26,000 (2019 £18,000).

Ongoing viability

Given the scale of the reserves referred to above, and the relationship of the general reserve to normal expenditure (not all of which is non-discretionary), the charity trustees have no doubts as to the ongoing financial viability of the Charity. This is the case even before taking into account further Covid-19 grants received since the end of the financial year.

Section F: Looking ahead

Leominster Town Council’s secondment of one of their employees part-time to act as Leominster Museum’s curator was, as mentioned in last year’s Annual Report, due to come to an end in March 2021. The charity trustees were about to set about advertising for a new voluntary curator to take over at that point when, in December 2020, one of them, Malcolm Mason, who has been with the Museum in one capacity or another for over 12 years, volunteered to take on this role – an offer that was accepted with alacrity.

At the same time the charity trustees had decided to invest some of the additional resources received during the year in professional consultancy support to bolster curatorial practice in the Museum, and were delighted to be able to recruit for this role Sue Knox – known to many of the team as the former Museum Development Officer for Herefordshire until 2015.

As a result of these two exciting developments, it was agreed with Leominster Town Council that their secondment would end early and that the new curatorial team would take over immediately. They have done so with energy, and all involved look forward with confidence to being able to fire up enthusiasm in the volunteer workforce after the dismal inactivity of 2020; to share new skills with them; and to welcome back visitors to the Museum in a safe way.

Leominster Museum CIO: Annual Report - Year to 30.11.2020

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Section G: Declaration

The charity trustees declare that they have approved the Trustees’ Report above.

Signed on behalf of the charity’s trustees:

Signature(s) G Crofts M Mason
Full name(s) Geoffrey Crofts Malcolm Asquith Mason
Position Chair of Charity Trustees Charity Trustee
Date signed 18.5.21 18 May 2021

Independent examiner’s report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on
Leominster Museum CIO
30 November 2020
Charity no
(if any)
1162600
The following pages numbered 1 - 6.

I report to the trustees on my examination of the accounts of the above charity (“the CIO”) for the year ended 30 November 2020.

Responsibilities and As the charity trustees of the CIO, you are responsible for the preparation of basis of report the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have `examiner’s statement come to my attention in connection with the examination which give me cause to believe that in, any material respect:

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

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
Ben Sladen
Date:
13 May 2021
Ben Sladen
C.A. (retd)
2 Presbytery Close
Leominster
HR6 8QP

1 of 1

LEOMINSTER MUSEUM CIO

(Registered Charity No. 1162600)

Financial Statements for Year to 30th November 2020

Receipts and Payments Accounts and Statement of Assets and Liabilities

A: RECEIPTS & PAYMENTS ACCOUNTS A: RECEIPTS & PAYMENTS ACCOUNTS Unrestricted Funds Restricted Income Funds This Year Total Last Year Total Last Year Total
to the nearest £ to the nearest £ to the nearest £ to the nearest £
RECEIPTS
Voluntary Receipts
Grants (notes 3, 2) 27,000 0 27,000 20,331
Friends/other membership subscriptions 1,153 0 1,153 1,128
Donations 282 0 282 5,206
Gift Aid 739 0 739 735
Total Voluntary Receipts
Activities for Generating Funds
29,174 0 29,174 27,400
Sales of books and merchandise 102 0 102 546
Other fundraising receipts 426 0 426 99
Total Activities for Generating Funds 528 0 528 645
Investment Interest 219 0 219 186
Other Receipts 225 0 225 5
Total of above Receipts 30,146 0 30,146 28,236
TOTAL RECEIPTS 30,146 0 30,146 28,236

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LEOMINSTER MUSEUM CIO
(Registered Charity No. 1162600)
Financial Statements for Year to 30th November 2020
Receipts and Payments Accounts and
Statement of Assets and Liabilities
A: RECEIPTS & PAYMENTS ACCOUNTS contd Unrestricted Funds Restricted Income Funds This Year Total Last Year Total
to the nearest £ to the nearest £ to the nearest £ to the nearest £
PAYMENTS
Costs of generating voluntary receipts 114
0
114 311
Fundraising costs (trading activities) 73
0
73 275
Costs of charitable activities
Museum collections expenses 478 245 723 278
Museum premises expenses 5,433 0 5,433 4,495
Other Museum expenses 1,439 0 1,439 2,213
Total Costs of charitable activities 7,350
245
7,595 6,986
Governance costs 203
0
203 170
Total of above Payments 7,740
245
7,985 7,742
ASSET AND INVESTMENT PURCHASES
Purchase of fixed assets 0 0 0 10,498
Total Asset and Investment Purchases 0
0
0 10,498
TOTAL PAYMENTS 7,740
245
7,985 18,240
NET RECEIPTS / (PAYMENTS) 22,406
(245)
22,161 9,996
CASH FUNDS AT LAST YEAR END 24,141
482
24,623 14,627
CASH FUNDS THIS YEAR END 46,547
237
46,784 24,623

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LEOMINSTER MUSEUM CIO

(Registered Charity No. 1162600)

Financial Statements for Year to 30th November 2020 Receipts and Payments Accounts and Statement of Assets and Liabilities

B. STATEMENT OF ASSETS AND LIABILITIES AT THE END OF THE PERIOD LIABILITIES AT THE END OF THE PERIOD
Categories, and Details
Cash funds
Cash at banks and in hand
Total cash funds
check balances
Other monetary assets
Debtors
Assets retained for the charity's own use
Museum buildings (freehold)
Scarlett Davis Sketch Book
Remainder of Museum collection
2019 digital display equipment
Other museum display equipment
Furnishings, office & computer equipment
Liabilities
Miscellaneous Creditors
End
Unrestricted Funds,
to the nearest £
46,547
46,547
OK
Unrestricted Funds,
to the nearest £
42
Restricted Income
Fund to which asset
belongs
Unrestricted
Permanent endowment
Unrestricted
Unrestricted
Unrestricted
Fund to which liability
relates
Unrestricted
Restricted Income Funds,
to the nearest £
237
Amount due
72
237
OK
Restricted Income Funds,
to the nearest £
0
When due
< 1 year

OK

These accounts for the year ending 30th November 2020 were approved by the Charity Trustees on

13th May 2021

Geoffrey Crofts Chair

Malcolm Mason Charity Trustee

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LEOMINSTER MUSEUM CIO

(Registered Charity No. 1162600) Financial Statements for Year to 30th November 2020

Receipts and Payments Accounts and Statement of Assets and Liabilities

1 Basis of Accounts

These accounts are prepared on a receipts and payments basis. The detailed categories of receipts and payments used in maintaining the underlying records are summarised in the published accounts by showing only the totals for each heading/sub-heading of receipts or payments as the case may be. A copy of the detailed version of the receipts and payments account is available on application to the Treasurer.

2 Restricted Grants received

Total of restricted grants listed in last year's equivalent of this note

Year to Year to
30.11.2020 30.11.2019
1,075
0 1,075
3
Unrestricted Grants received
European Fund for Rural Development LEADER programme, via Rural Payments Agency
The Croft Trust
HM Government via Herefordshire Council - Retail, Hospitality & Leisure Grant re Covid-19
Year to
30.11.2020
Year to
30.11.2019
19,256
2,000
25,000
27,000
19,256

The LEADER Programme grant in the year to 30.11.2019, though agreed for specific purposes, is treated as unrestricted when received because it was only claimable, by way of reimbursement, after the expenditure in question had been paid out by the charity; the money in fact received could therefore be applied for any purposes authorised by the charity's Constitution.

4 Other significant donations received

ant donations received
Year to Year to
30.11.2020 30.11.2019
Charities Aid Foundation, on behalf of anonymous donor 1,000
EasyFundraising re online shopping 32 76
Various donors re talk fees 50 190
Mr Ben Sladen 100
Total of other significant donations listed in last year's equivalent of this note 970

In the equivalent note to previous years' accounts, this note included Unrestricted Grants among significant donations. Unrestricted Grants have now been separated out - see note 2. No totals of Other significant donations are given here because they do not correspond directly to any distinct figure in the Receipts & Payments Account. They comprise only some of the donations received, and may fall under more than one heading in the detailed version of that Account.

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LEOMINSTER MUSEUM CIO (Registered Charity No. 1162600) Financial Statements for Year to 30th November 2020

Receipts and Payments Accounts and Statement of Assets and Liabilities

5 Endowment Funds

The charity has no expendable endowment, and the only permanent endowment consists of the album of drawings etc by John Scarlett Davis, which was bought in 1979 with grant assistance from the National Art Collections Fund "on the basis that and on condition that it is not to be sold, and must be available for viewing by students or members of the general public in perpetuity". There are no financial transactions in respect of endowment funds.

6 Restricted Income Funds

The year-end balance of restricted income funds in hand was made up as follows:

Leominster Town Council - leaks, ramps and letterbox
Friends of Herefordshire Museums and Arts - originally booklet covers, since used by agreement
towards exhibit conservation
30.11.2020
30.11.2019
237
407
0
75
237
482

7 Transfers Between Funds

There were no transfers from Unrestricted Funds to Restricted Income Funds, or vice versa, in the year.

8 Unrestricted Funds

Net monetary assets of unrestricted funds are comprised as follows:

Cash funds
Add Debtors (note 9)
Deduct Miscellaneous Creditors (note 10)
Comprising:
Designated Fund (note 11)
Provisional reserve for Covid-19 measures
Reserve for curatorial consultancy
General Reserves (note 12)
30.11.2020
30.11.2019
46,547
24,141
42
569
(72)
(331)
46,517
24,379
26,000
18,000
3,000
8,000
9,517
6,379
46,517
24,379

9 Statement of Assets & Liabilities: Debtors

The amounts owed to the CIO at the year-end but as yet unpaid (and so not reflected in the Receipts & Payments account) are made up as follows:

30.11.2020 30.11.2019

HM Revenue & Customs: Gift Aid (including gift aid small donations scheme), to be claimed at end
of tax year
42
569
42
569

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LEOMINSTER MUSEUM CIO

(Registered Charity No. 1162600) Financial Statements for Year to 30th November 2020

Receipts and Payments Accounts and Statement of Assets and Liabilities

10 Statement of Assets & Liabilities: Miscellaneous Creditors

The amounts owed by the CIO at the year-end, but as yet unpaid (and in most cases unbilled) so not reflected in the Receipts & Payments account, are made up as follows:

Electricity supply
Water & sewerage supply
Miscellaneous other creditors
30.11.2020
30.11.2019
14
202
38
45
20
84
72
331

11 Designated Fund

The charity trustees have built up in recent years a fund designated for use towards developing and carrying out the major building upgrade project to which they have aspired for several years. (This Designated Fund technically forms part of the Unrestricted Funds, as reflected in note 8.) The results for this year - notably influenced by the government's Retail, Hospitality & Leisure grant (note 3) - have enabled the charity trustees to make a significant addition to the Designated Fund as shown in the table below. This should stand the charity in good stead when reviving the proposed National Lottery Heritage Fund application that had to be paused through the Covid-19 pandemic.

Designated Fund at start of year
Addition to Designated Fund
30.11.2020
30.11.2019
18,000
17,000
8,000
1,000
26,000
18,000

12 Reserves

(a)

(b)

Because Leominster Museum has not opened during 2020, most of the equipment and materials needed for opening in a Covid-safe manner were yet to be purchased when this financial year ended. A provisional reserve has therefore been earmarked for that purpose as shown in note 8.

Additionally, as also indicated in note 8, the charity trustees have decided to reserve part of the surplus generated by the unexpected Retail, Hospitality & Leisure grant (note 3) to bolster the curatorial capabilities of the Museum team by engaging a part-time consultant for what is hoped to be about a year.

(c)

Aside from those specific purposes, the CIO aims, as a prudent measure, to hold general reserves of between one and two times normal annual expenditure. Taking account of recent trends and increasing costs, the charity trustees consider a prudent reserve on this basis in a typical year to be around £7,000-£9,000 in all. The general reserve at the end of the financial year, as shown in note 8, is a little above the upper end of this range, though still within the "one to two times normal expenditure" policy; this takes account, not least, of the continuing uncertainty over the impact of the Covid-19 pandemic on visitor numbers and staff availability through 2021.

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