Registered number: 09010886
Charity number. 1163625
Art360 FOUNDATION
(A Company Limited by Guarantee)
TRUSTEES. REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Art360 FOUNDATION
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrative Details of the Charlty. Its Trustees and Advlsers
Trustees, Report
Independent Examinerf5 Report
Statemert of Flnanclal Actlvftles
8alan¢e Sheet
li
ststement of cashfiows
Iz
Notss tothe Ilnanclal statements
13- 16

Art360 FOUNDATION
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY,
IT5 TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Directors and Trustees
The Dirertor5 of the charltable company are it5 Trustees for the purposes of charty law. The following
Directors and Trustees served during the year:
Keir McGuinne55 (Choirmanl
David Batchelor
Cortina Butler
Rene Glmpel
Jonathan Robert Gosling
Company registered number
09010886
Charlty reglstered number
1163625
Registered office
33 Old Bethnal Green Road
London
E2 6AA

ADMINISTRATIVE DEfAILS (CONTINUED)
Senior Management Team
The Board is the 'key management, of the charity- designated with making decisions for the charity as
there are no staff of Art360 Foundatlon.
Bankers
HSBC
Canary Wharf
Canada Place
London, E14 SAH
Accountants
Counterculture Partnership LLP
Bank Chamber5
Main Street
Hawes
North Yorkshire
DL5 3QL

Art360 FOUNDATION
{A Company Limited by Guarantee)
TRUSTEES, ANNUAL REPORT INCLUDING DIRECTORS, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2C(J6 present
their report with the unaudited financial statement5 of the charity for the year ended 31 December 2024.
The Trustees confirm that the Annual Report and financial 5tatement5 of the company comply with the
current statutory requirements, the requirements of the company's governing document and the
provisions of the Statement of Recommended Practice ISORPI, applicable to charitie5 preparing thelr
accounts In accordance with the Financial ReF)Orting Standard applicable in the UK and Republic of Ireland
(FR5 102 Charities SORPI published on 16 January 2014.
Objectlves and Artlvltles
a. Pollcles and obJectlves
The charitsble objectives as set out in Art360 Foundation's governing document are:
To promote the visual arts for the public benefit by the e5tabli5hrnent and malntenance of an online
resour￿ in the form of a digital archive of work of artistic merit to improve and promote the public's
appreciation of and access to the visual arts and by the provision of exhibition5, workshops and events
designed to advance the publids understandlng and appreciation of and access to the visual arts.
To relieve financial hardshlp among artists living or worklng In the Unlted Kln8dom by making grants
of money for providing or paying for items, services or facilities.
b. Strategies for achieving obfvrtlves
Our strategies to achieve our objectives outlined above have focused on a project called 'Art360', which
has encompassed specific work in the following a￿a$.
Legacy planning and digital archiving initiatives
Education activities and research projects
Small-scale bLtt transformative funding for artists
Debates. symp05ia, exhibitions and publicalions aimed at developin8 public discourse on the value
of artists to society

TRUSTEES, ANNUAL REPORT INCLUDING DIREcfoRS' REPORT (CONTINUED)
c. Actlvttles foi achieving objectives
The Board of Dlrectors is satisfied with the actNitie5 of Art360 Foundation durlng this period of accounts. Art360
Foundation has worked effectively with its partners and funders to conclude its programme of activltie5.
d. Maln activities undertaken to further the charltys purposes for the publi¢ benefit
The Trustees have complied with their duty to have due regard to the guidance on public benefrt by the Charity
Commlssion including the guidance 'Public Benefit= Running a Charity IPB21' in exercising thelr FX)wers and dutles. The
main activities undertaken to further the charitys purposes for the public benefit a￿ activities dedlcated to the
physical and intellectual preservation of the UK'S cultural heritage. making artists. works and archives aC￿SsIble for
present and future Eenerations. The Foundation champion5 o new and encompassin8 perspective on the value of
visual art and artists to society through public particlpatlon in education, exhibitions, publications and research
opportunities.
Achlevements and performance
. Key Ilnan¢lal performance Indlcators
During 2024 the Foundation's total income was £29,192 of which £27.562 was a donation in kind from DACS12023-
E141.022 of which £61,653 was a donation in kind from DACSI.
Total expenditure for the year was £42,20112023: £146,4591, out of which 94 %12023: 99%) represents expenditure
towards charitable activities and 6 % governance costs12023: 1%) laccountin8 Cost, see note 41.
b. Review of artivities
Due to the finènclal status of the Foundation and the challenging external environment in relation to raising funds,
the Trustees have detemiined that the Foundation will not be able to continue in operation for more than a year and
consequently these accounts have not been prepared on the going concern basis
Art360 Foundation has been focussed on completing existing projects in 2024 as it winds down its activitie5. In 2023
the Foundation received funding from the Arts Council UK for a new projett called Recollect that will provide ten
artists with bursaries to asslst them wlth the archival of their work. In 2024 it was agreed with the Arts Councll that
thi5 project and associated funds, be transferred to DACS who will complete it.

TRUSTEES, ANNUAL REPORT INCLUDING DIREcfoRS' REPORT (CONTINUED)
On dissolution, any net a55ets after the charity's debts and liabilities have been paid, will be distributed in
accordance wlth Clause 6 of Art360 Article5 of Association to a charity with for purposes similar to the Objects or to
charity for particular purposes that fall under the Objects.
Each recipient to our bespoke archlval programme, re￿iVeS practical support and consultatlon towards archiving
and legacy planningi which takes place over a 12-month period with flexibility around activlties and timeframes. The
type5 of praclical sUPPOrt we offer include:
Inventory-building
Cataloguing
Database creation and Implementation
Analogue, film and video digitisation
Production of a documentary film on the studio and archive lessentiall
Legal consultation lessentiall
More information about the aclNities of Art360 Foundation can be found at: www.a
ofoundation.or
Structurep governance and management
. ConAitution
Art360 Foundation was incorporated under its original name of DACS Foundation as a prlvate company limited bv
guarantee wlth company number 9010886 on 25 April 2014. Art360 Foundation's governir)g documents are its
Memorandum and Articles of A55QCiation dated 22 April 2014 as amended by a special resolutlon dated 29 October
2014 and as further amended by a special resolution dated 12 August 2015. DACS Foundation changed its name to
Art360 Foundation by special resolution on 121h October 2017.
Art360 Foundation Is a registered charity with charty number 1163625. The charitable actlvities of Art360 Foundation
are set out in the section entitled 'objertlves and activities, above.
Art3￿ Foundation was set up by DACS in 2014 and DACS remains the sole member of the Foundatlon. DACS
supports the Art360 Foundation through the in-kind use of its office space and staffing which is calculated at a value
of £27,56212023= £61.6541. DACS acts as one of the partners for the Art360 joint Project. DACS is also managing the
grant received from Arts Council England for the Art360 Project, which wa5 awarded to DACS before the Foundation
wa5 established. Art360 Foundation Trustees are committed to ensurlng that day to dèy management of Art360
Foundation remains independent from DACS.

TRusfEES' ANNUAL REPORT INCLUDING DIREcfoRS' REPORT (CONTINUED)
b. Method of appolntrnent or electlon of Trustees
Art360 Foundation is led by a Board of Trustees whlch meets bi-annually.
The Foundation recruits new Board members dependlng on the skills, experience and knowledge that the Board
needs to achieve its objectives. The appointment of Trustees may be made by the member5 at the Annual General
Meeting or. alternatIve￿. by the Trustees themselves, provided that 14 days prior notice of any appointment to be
made by is gwen to the members of Art360 Foundation. At present, the Design and Artlsts Copyright Society
Icompany number 017804821. is the sole member ofArt360 Foundation.
. Polici¢$ adopted lor the Inductlon and training ol Trustee5
When new Trustees are appointed, Art360 Foundation provldes an Inductlon to ensure they understand the role of
being a Trustee under charity law and being a Director under company law. Trustees are provided with an overview
of the Foundation's objectives, mission and strategies to achieve its charitable aim5.
d. Risk man4ement
The Trustees have assessed the major risks to which the company is exposed, in partlcular those related to the
operations and finances of the company. and are satisfied that 5y5tem5 and procedures are in place to mitigate our
exposure to the major risks.
Funds held as custodlan
Neither the charity nor its Trustees are acting as custodlan Trustees.
Members, liability
The Members of the company guarantee to contribute an amount not exceeding £10 to the assets of the charity in the
event of winding up.
This report was approved bythe Trustees on
as and signed on their behalf bv..
Mr K M(Guinn¢ss, Chalrperson

Art360 FOUNDATION
{A Company Llmlted by Guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
I report on the financial statements of the company for the year ended 31 December 2024 which are set out on
pages 9 to 16.
The trustees {who are also the director5 Of the company for the purposes of company lawl are responslble for the
preparatlon of Ihe accounts In accordance with the requirements of the Companies Act 20061"the 2006 Acw).
The charitvs tru5tee5 consider that an audit is not required for this year under Part 16 of the 2006 Act and that an
independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Act,.
to follow the procedures laid down in the general Directions 8iven by the Charity Commission (under Section
14515llbl of the Charitie5 Act, and
to state whether particular matters have tome to my attention.
My examination wa5 carried out Sn accordance with the general Directlons given by the Charity Commission. An
examinatlon Includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and
seeking explanations from the trustees concernin8 such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently no oplnlon is given as to whether the accounts
present a 'true and fairf view and the report is limlted to those matters set out in the statement below.
In connectlon wlth my examlnation, no materlal maiters have come to my attention which gives me cause to believe
that in, any material aspect:
accounting records were not kept in accordance with Section 386 of the Companies Act 2006,. or
the accounts do not accord with such records; or
the accounts do not comply wtth the relevant accounting requirements under section 396 of the Companies
Act 2006 other than any requirement that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examinatlon; or
the accounts have not been prepared in accordance with the Charltles SORP (FRS1021.
I have no concerns and have come across no other matter5 in connection with the examination to which attention
should be drawn in this report in order to enable a proper understandlng of the accounts to be reached.
Si8ned
Date

ART360 FOUNDATION
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL AcfiviTIES Ilncludlng Income and Expendlture Account>
FOR THE YEAR ENDED 31 DECEMBER 2024
Restrlcted Unre5trirted
Total
Total
Note
Funds
Fund5
Funds
Funds
2024
2024
2023
INCOME
Income from generated funds..
Donations and legacies
Income from charitable actlvlties
11,5691
29,192
27,623
140,754
TOTAL INCOME
{1,5691
29.192
27.623
141,022
ExpEND￿uRE
Charitable actlvities
6,547
32,927
2,727
39,474
2,727
145.106
Governance costs
1,353
TOTAL EXPENDITURE
6,547
35,654
42,201
146.459
Net IExpenditurell Income before transfer
Transfer between funds
{8,1171
16,876
114,993)
16,462)
6,876
414
114,578)
15,4371
NET MOVEMENT IN FUNDS
(14,578)
{5,4371
TOTAL FUNDS AT 31 DECEMBER 2023
82,590
40,117
122,706
128,144
TOTAL FUNDSAT31 DECEMBER 2024
67597
40,531
108,128
122,706
The company has no recognised 8ains and losses other than the net movement of funds for the two above financial
years.
The notes on pages 14-16 form part of these accounts.

ART360 FOUNDATION
(A Company Limited by Guarantee)
5tATEMEPn OF FINANCIAL ACTIVITIES (including Incorne and Expenditure Account)
FOR THE YEAR ENDED 31 DECEMBER 2023
Restrfrted Unrestrlrted
Trtal
Total
Note
Funds
Fund$
Funds
Funds
2023
2023
2023
2022
INCOME
Income from generated funds:
Donations and legacies
Income from charitable actlvltles
79,100
61.654
140.754
156,126
10,339
268
TOTAL INCOME
79,100
61,922
141,022
166,465
EXPENDrruRE
Charf(able activitie5
77,187
67,919
1,353
145,106
1.353
194,278
Governance costs
1.353
TOTAL EXPENDITURE
77,187
69,272
146,459
195.631
Net IExpenditure)/ Income before transfer
Transfer between fund5
1,913
5,268
7,181
17.3511
IS,2681
(12,6181
15,437) 129,1651
NET MOVEMENT IN FUNDS
{5,437} 129,1651
TOTAL FUNDSAT31 DECEMBER 2022
75,409
52.735
128.144
157,309
TOTAL FUNDS ATai DECEMBER 2023
82,590
40,117
122.706
128,144
The company has no reco8nised gains and losses other than the net movement of funds for the two above financial
years.
io

ART360 FOUNDATION
(A Company Llmlted by Guarantee)
BALANCE SHEET
AS AT 31 DECEMBER 2024
Note5
2024
2024
2023
2023
CURRENT A55ETS
Debtors and prepayments
Cèsh at bank and in hand
7,962
103,384
111.346
24.962
103.795
128.757
CREDITORS: amounts falllng
due w￿h1n one year
3.218
6.0501
13,2181
16.0501
NET CURREKf ASSETS
108,128
122,706
TOTAL ASSEfs LESS CURRENT UABIUTIES
121706
CHARrrY FUNDS
Restricted funds
Unrestricted funds..
67,597
40,531
82,590
40.117
8,128
122,706
Thestr f5nancial statem•nts have been prepared In accordance wtth the provision5 applicable to companie5 subjeLI to the 5rn011
companles, reglme.
For the yea¥ ended 31 December 2024 the company was entltled to exemptlon under section 477 of the Companles Act 2CQ6
Act 21x16 relatln£ to small companies. The members have not requlred the company to obtaln an audft in
accordance wrth section 476 of the Companles Act 2(Kl6.
The dlrecor5 acknowledge their responslbilltles for complylng wlth the requirements of the Companie5 Act 2CQ6
wlth respect to accounting record5 and preparatlon of accounts.
Approved bythe board on..
And Signed on its behalf by-.
Keir M¢Gulnness
chaIr￿r$0￿
Company Reglstratlon Nc*. 08442764
The notes on pages 14-16 form part of these accounts.
li

ART360 FOUNDATION
(A Company Llmited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
Total
Total
Funds
Funds
2024
2023
Cashflows from operatlng actlvltes
Loss for the financial year
Adjustments for
Increase in debtors
{14.578)
(5,437)
17,000
(2,833}
2,624
Decrease in creditors
(4,479)
Decrease in Cash and cash equivalents
(411)
(7,2931
Cash and cash equivalents at beginning of year
103.795
111,088
Cash and cash equivalents at the end of the year
103,384
103.795
The notes on pages 14-16 form part of these account5.
12

ART360 FOUNDATION
l A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
L AccouTrmNfj POLICIES
1.1 Attountlng Con￿￿tI0Th
The flnandal statements havè bèen prepared in accordance with the tharitable company's memorandum and articles of
association, the Charltles Act 2011 and ' Accounting and Reporting by cha￿tIes. Statement of Recommended Practi￿ -
Accountin8 and Reporting by Charities ISORP IFRSIL)21, second edition issued in January 20191" the Finantial Reportin8
Stsndard applltable In the UK and Republlc of Ireland IFRS 1021 and the Companies Art 2C[￿. The tharlty meets the
definitlon of a publlc benefit entity under FRS 102. Assets and Ilablllties are inittally recognised at historical cost or
transaction value unles5 Otherwise stated in the relevant accountln8 policy notes.
1.2 GOING CONCERN
Due to the flnandal status of the Foundation and the challenging extemal environment in relation to raising funds, the
Trustees are not certain that the Foundatitsn wlll be able to continue in operatlon for more than a year and consequently
these accounts have not been prepared on the 8oln8 concern ba51S.
1.3 COMPANY STATUS
The company is a company limited by 8uarantèe. The Design and Artlsts Copyrfght Sooety is the only member of the
company. In the event of the ¢ompany belngwound up. the liability in respect of the guarantee Is Ilmited to £10 per member
of the company.
1.4 FUNDACCOUNTING
General funds are unrestricted funds which are available lor use ai the dlscretion of the Twstees in furtheran¢e of the
general objectlves of the company and which have not been designated for other purposes.
Restricted funds are funds whith are to be used In accordance with specific restriction5 imposed by donors or which have
been raised by the company for particular purposes. The aim and use of eKh re5tr¥cted fund 15 set out in the notes to the
flnancial statements.
L5 INCOME
All Income Is Included in the Statement of Financlal Activities when the company has entitlement to the funds, ￿rtaiThty of
receipt and the amount can be measured with sufficient reliability.
Where services are provided to the Foundatlon as a donation that would normally be purchased from suppliers. thls
contrfbutlon is induded In the flnan¢io1 siatements as an estlmate ba%èd on the value of the contribution to the Foundation.
1.6 EXPENDITURE
Expendlture 15 accounted for on an accruals basls and has been Included under expense cate8or4es that aggregate all costsfor
allocation to activities. Where tosts eannot be dirertly attributed to pèrtlcular artivities that have been allocated on a basis
consistent with the use of resources.
Govèrnance costs are those In￿rred in connection wlth compllance wlth constitutional and 5tstutory requirements.
Expenditure Is inclusi¥e of irrecoverable VATwhere appllcable.
13

ART360 FOUNDATION
(AC•mynyUM*•d by(*•r¥nl*tl
rioTESTOTHE HPUAc￿sTA7EME
KIR ThEYtARENDED al DECEM•Ut2tQ4
VOWNT*AYINCOME
Yarto31 DetynbEr2014
Restritt*d
Fu￿J$
IOZ4
Ttytsi
Fwids
2024
Total
Fund5
Funds
2024
2023
Don•ik>ns
Gtants
E¥enrs
29.192
115691
1&5691
115691
29.192
27,623
140,754
Yurto li Dttthknr2024
Restrlcted
Funds
2023
Uniestikted
Funds
2023
TOtAI
Fur
Total
Funds
2022
Pon•tyons
Gr4Dts
Evpnts
61,654
64154
7fy5C
136,fy
17,268
250
765(
79,11
61,654
140.754
156.126
INcOMEFROMCH•￿ADLt￿￿llv1VIEs
Restri¢tEd
Funds
2024
Unr*irtEd
Fund5
2024
Ttytsi
Funds
Totsi
Fund5
2023
trnOfftlP%Ofv (WJMT*JLEACTIWnES
YNrto311)Dt4mboF 1014
R•strfd4d
Funds
202
unre¥tittÈd
Funds
2024
Trt•l
Totri
Funds
2023
Ad¥erttsIn￿FrQMOI￿)nll
ArchfvSn8and assodated costs
Tra¥¥l aiid SU5b51steThre
Events wsts
Computer Costs
co￿SuItan￿co5tr
ArImints￿UOn co#&
ComMuniu￿on costs
Flnanco •rndAud
Println& Postsy and Ststbnwy
Project Honorar¥Jm
Bankthargts
23A93
15.736
4AII
565
2.ln
2￿5
1171
a0316
16
2,141
26,279
1,353
373
2325
2.727
1727
zn
Z71
6547
35.654
146,459
YEarto JI DernrnberlOZJ
Restrfcted
Fur￿%
2023
Total
Fur
2023
Tvral
Funds
2022
Funds
2023
Arth￿Ing*￿￿4$$¢Ch*tsd co$ts
Travelènd
Events costs
Cornputer Costs
ConJuttancy ￿515
Adrnln&tr?tk>n o)5ts
CDmmuf>iethn tosts
FinaniE and Avdit
Prlntln& Pp5tsit4nd 514¥¢nery
ProlettHonotsrium
Bank￿￿rIes
21934
14P25.B3
4M54.rAI
565
$￿90.44
559
Y,711
363
25*73
8.751
3A64
I,TJi
11736
4•1Y
565
9,090
62.141
2Y3
LJ53
15
132,139
15,121
1.3S3
536
3.989
333
23N)6
279
L35J
37J
132$
357.05
232s.fK)
14
77.187 ￿72
195,631

ART360 FOUNDATION
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2024
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2023
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12023-£NIL).
The FOuthd•lofv Wth¢useotDA£S'&prtm15•1 and i r•np*if4Jl￿•￿Is*[vk¢$. Th15￿$ b4Èn*JndÉdbyDA£Sta ih•wknof £17.562 I￿25-
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2tQ4
2023
dqbtot5
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GENEPAIFUND
6176
29.152
REsfMttEDFLfiDS
fdw•rdW¢00m•n Publ￿1￿
Art360 Swtknd Prolttt
Van 8uik• Pro￿1
4,667
2￿14
3.130
62.OYS
6.IL9
115691
1272)
12.Q141
11.Q37
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BtKbhArtWe￿rk
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14,1821
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11,56>1
16.5471
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15
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ART360 FOUNDATION
lAC0m￿nY Llmlted byGuaranteel
NOTESTO THE FINaALSTATEMEfr115
FOR ThEYEAR ENOED 31 DECEMBER2024
STATEMENfoF FUNDS{Contlnuedl
YÈ•rended 31 DKember2023
erought
forward
Reclassificatlon
Incoming
resources
Resource5
expended
Transfers
Carried
forward
01-Jan-23
31-Dec-23
UNREsTricfEDFUNDS
GENEiALFUND
51735
15,26ql
61,922
169,2721
4L317
RESTrlm FUNDS
Henry ￿Ore Foundation
Edward Woodman Publication
Art3￿Scot13nd Projert
Richard Dimarco Ard)ive Prolett
Aubrey Wllliams Est*e
Van 8￿￿e Projett
Re-ima8ine Grant
Recollètt
Paul Mellon Centre
Shantl Thornas Council Grant
Sharlah Foundation
Turtleton
British Art Network
iQ777
19,927)
18501
1988
341
11,941
110141
52
121,4621
116,327)
1521
13,7301
117,6031
I4,￿5)
2,541
22,735
67.(KYJ
15CQ
&861
117421
15.C63
14,4521
119
1821
4.534
75,410
5,268
79,1
TOTALOF FUNDS
L022 {W,459)
10 ANALYSISOF N￿AsSETs BEfiNEEN FUNDS
Yearended 31 Det*mber2024
Restrirted Unrestrltted
Funds
Funds
2024
2024
Totsl
Fund5
Totsl
Funds
2023
Current a￿ets
Creditors due withrn one year
E6,397
44,949
13,2181
111.346
13,2181
12&757
140501
66.397
41,731
104128
121
Yearended 31 December2023
Restritted Unrestricted
Funds
Funds
2023
Total
Funds
Total
Funds
2022
Currentassets
Creditors due wlthin one year
81.389
47,367
16,0501
128,757
16.(601
138.674
110.5301
8L389
41,317
122,706
16
128,144