The Powell-cotton Trust Registered Charity No.1167318 in England and Wales Registered Company No. 09934968 Trustees, report and financial statements for the year ended 31 March 2022 THE POWELL-COTTON TRUST for the year ended 31 March 2022 Contents Page Reference and administrative details of the charity, its trustees and advisers Trustees, report Independent auditors. report 10-13 Statement of financial activities 14 Balance sheet 15 Statement of cash flows 16 Notes to the financial statements 17-28 The Powell-cotton Trust Reference and administrative details of the Charity, its Trustees and advisers for the year ended 31 March 2022 Trustses A Harrison G Marvin G Redwood C Valentine, Chair Company numbèr 09934968 Charity règist•r•d numbar 1167318 R8gist8r8d office The Powell-cotton Museum Quex Park Birchington Kent CT70BH Ind•p&ndènt audltor Moore Kingston Smith LLP Chartered Accountants and Business Advisers 6th Floor 9 Appold Street London EC2A 9AP www. mks.co.uk Bankers Lloyds TSB Bank plc Cecil Square Margate Kent CT91JG Stockbrokers Investec Wealth & Investment 30 Grèsham Strèèt London EC2V7QN The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 OBJECTS AND ACTIVITIES 11 Policies and objects al The objects of the Museum are to advance education for the benefit of the public by.. the provisionandmaintenanceof a museum in or near Birchingtonfor exhibiting specimens of natural hisloryandelhnography Iparticularlysu¢hspecimenscollecled by Percy Horace Gordon Powell Cotton, Esq.) and, if the Trustees think fit,specimens of other sciences and of the fine and useful arts bl the extension and enhancement, conservation, storagè and maintènance of the collaetion of specimens belonging lo the Museum.'and cl the promotion of education in subjects relevant to the specimens belonging to the Museum and the use of such specimens inresearch. 21 Vision People Matter- The Powell-cotton Museum is lor everyone- current and future audiences, staff, volunteers, our local community, the source communities from where our collections originate and anyone else who wants lo work with the Powell-colton Museum, House and Gardens1 and lo be part of our forward journey. To be for everyone, we will make space for those voices in our museum past, present and future. This comes frorn both listening lo the diversity of voiTrs within our comtnunily today and using our colledions lo make space foi people who have historically been voiceles5. We are committed to tell a wider story, to enable others to share in that narrative and be a part of its making. Al ils heart, any story we tell is about people. Foi this rèason, our Msion can be en¢apsulaled in the phrase.. people matter. We call this our're-imagining, project. 31 Alms al To be collaborative and inclusive bl Our working culture will be for everyone, collaborative in nature and will empower all to participate. cl To be transparent in the process and delivery of this programme. dl This programme of work will have a measurable framewoik ol deliveiables and milestones we will be accountable for both our processes and finished works. el To embrace change NOW and build on the momentum of forward movement we've already established. The Museum began working lo tell a wider. more inclusive, 510ry in 2018. In February 2020 we started laying the groundwork for our re-imagining prograrnme. However, the COVID-19 pandernic and the development of the Black Lives Matter movement brought a dual global shift in how we work and focus on what mattèrs. This gave us the impetus to take this work from 'bèhind the scenes, and into the public eye. Bringing our reirnagining progratnrne to the foie now gives us 8 window of opportunity to radically rethink what we do and how we do it. This is a moment for change in our organisational culture- the understanding that, if we want to, we CAN do things differently and should be empowered lo do so. gl To embed our cornmitment to change within our Museum so that these changes become long-terrn, sustainable working practices, not just words. h) What we refer to as 'decolonising the museum. aims lo 8ddress the silences of the past, acknowledge piivilege and adju51 balances of power in the present. It 15 a process of returning context to the past via our interpretation and engagement and working with our communities near and far today to be equitable, honest and transparent moving forward. 41 Our Objectives al Securing a sustainable future for the Powell-cotton Museum, Quex House and Gardens. This will cover finances. the fabric of the buildings (which will in luin secuie the future of the collections) and our resources. 11 is also reflected in our relationships with our staff and the value we place on their knowledge and experience. bl Make sure that all our engagement, both internally and externally, is meaningful, aligning with our Vision and V8lue5. Engagement doesn't always have to be of clear or tangible benefit to the Museum- sometimes it will simply be the right thing to do. cl Establish the idenlty and function of the Powelkcotton Museum, Quex House and Garden5. Previous work has identified the historic identity of the site but the future will be what we make it. Throu8hout thi5 document when referring to'the Museurn, or rhe Powell-cotton Museum,, we are inclusive of the Museum, Quex House, Gardens and the Powell-cotton Trust. The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 This will ineludé our extèrnal identity as a brand. but also the bèst iÈlationship bètwÈen our component parts lrnuseum. house. garden) lo give us an Innovative, independent and sustainable future. 51 Values al Our vision 'people matterf is foundational to the values of this programrne of work. These values will be embedded across the organisalion from visitor experience and collections to operations to HR. Thesè values relate to everyone who works with us, in whatever way that may be. Everyone's lived experiences are valued by the organisation and everyone should be empowered to fulfil their potential. In this regard, we work to the principle that equity is as important as equality. bl We place importance on the ernotional connections that exi51 between people and place. We have courage in our convictions.. we will be brave in our actions and innovative in our approach. 61 Activities for achieving objects al Provision of a museum After a peiiod of c105ure during the first phase of 'Reirnagining the Museum. the Trustees were delighted to re-open the Museurll, Quex House and Gardens to general visitors on Saturday 12th February. We are open weekend and bank holidays from February to October, with one weekend a month during November to January. The new visitor offer includes a standard entran￿ fee of £2.50 for all ages, free guided tours inside the museum and Quex House and a programme of special events throughout the year. We continue lo welcome specific distinct groups on their own designated 'days' on sile. Thi5 different way ol opening makes us accessible to a greater percentage of the local population meeting their specific needs and enabling us to work more closely with these groups in P8rtneiship. In addition, organised group visilois from local societie5. language schools have been welcomed for those wishing to enjoy a private tour of the site during the week. Thè trustees invested in thè reconfiguration of the reception and shop area lo Create a welcoming and accessible space lo all our visitors. bl Con$ervation, $toraye and maintenanee of the building$ The Trustees are comrnitted to the preservation of the collections In peipeluily for all our useis. They invested in new specialist staff roles to support the charities work in this area. The post of Documentation Assistant, and of Conservator were created and recruited to in the period. This is the rir51 lime in the history of the charity that these speoialisl posts have existed. In addition, two independent surveys were commissioned to investigate the conservation requiretllenls of the natural history dioramas. and the countess pillai (which is situated in the gardenl- Thesè sutVèy5 give LJ$ 8n opportunity to plan for fulurÈ works. as well as in¢rease our undeistsnding of the specific needs of these collection iterns now and into the future. ACHIEVEMENTS AND PERFORMANCE 11 Review of activities Starting in late 2019 and planned for delivery over the short and medium temi the Trustees, together with the'Reimagining' programme team, have been evolving key projects.. al Implementation of our decolonisation strategy.. il Deliver the 'Colonial Critters, project Over 3 years the proied, managed by Cur*oi of N*ural History, will reinletpret the tnuseum's historic diorama5. will look ciilicalty al the context in which these displays were created. In this project we will delve into the history of the Museum and uncover the 'hidden' stories in our extensive archive, induding thosè ol the eommunitiÈs wrfth whom Pèrey Powell-cotton workad across the African conlinenl. in India and in Kent, lo rllake this place. We will engage our 51aff and audiences in the prO￿sS to find out what stories they would like the Museum to tell, giving the opportunity lor some uncomfortable- bLJt ultimately more rounded- histories to be displayed. The aim of decolonisation is not to re-write history, but to be more open and transparent about the origins of our collections. At the heart of the project is audience land non- The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 audien¢el éngagement to devèlop a eollaboiativÉ approach to tèlling stories differently and tnaking our spaces more accessible to everyone within our cornmunity. ii) Collected Conversations Funded by the South East Museutns Development Servioe our project will create a series of three podcasts, each around 10-15 minutes long, and each relating to an object or therne in one of our natural history galleries. The podcasts will provide a creative and allernative mode of interpretation for the Museum's natural history displays, which are currèndy bèing rèintèrprat8d as part of our'colonial Critters, project. Thè podeasts will be a complementary project, picking up some of the complicatèd and nuanced stories of colonial history that will not make the cul as part of Colonial Critters, and that need a different medium Inot display boards) to get into the depths of previously silenced and ignored narratives. By making them short, it will be possible for visitors to use them for an in- gallery experience, to listen whilst standing in front of our displays, but they can also be enjoyed away from our sile. iiil De¢olonisalion and Pia¢ti¢e Funded by Arts Gouncil England, this project will exploie the 51orie5 surrounding the artelacls in the rnuseum's East Africa and create inlerprelalion that acknowledges and gwes voice lo the East African communities of origin. The interpretation for these objects has changed very little since thè 1920s when il was first produced. Notsbly absènt arè the stories and voices of the African communities from which the objects were acquired. We have partnered with local writer and consultant Lucy Edernatie, who is of Nigerian parentage, and invited a team of community participants ol African descent to work with us. iv) Headley Fellowship Kathleen Lawther was successfLJI in her application for a Headley Fellowship to work with the Powell Colton Museutn Collections. The Art Fund administer the fellowship which is a funding programrne that aims to give curators the time and resource to work with collections, deepening expertise within museums and sharing specialist knowledge across the sector. The project will use Powelkcotton Museum's extensive archwe and photographic collections lo research and tell the stories of the people who made the museum's natural history and ethnographie collections possible. Guided by the museum's vision statement, 'People Matter,, and SLJPPOrting ongoing work to dè-centre the Powdl-cotton famity. thè project will crèate a digital presence for these pieviously maiginalised museum tnaker5. The work supports plans lo upgrade the museum's collections management system, recording contextual information about people linked to objects in the collection. This will ensure a legacy for the research and richer understanding of the collection going forward. The project commenced in March 2022 and will be completed in December 2022. bl Affiliatsdlcollaborative research projects il Namibian Narratives Funded by Arts Council England. This piojecl is a follow-up to the Making Afri¢an Conne¢tions". Decolonial Futures for Colonial Collections (MACI project, which was funded by the University of SussexlAHRC and ran 2018-2021. It will deliver a new permanent display that will showcase ¢onlemporary ¢ulluie and experiences from the African ¢onlinenl for the first time in decades. Due to the COVID pandemic, the project was extensively delayed. However, in April 2022 some of the project team- Dr. Napandulwe Shiweda (University of Namibia, Windhoekl, Dr. Nicol8 Stylianou Iuniveisity of Sussexl. Eia5mus Slephanus Ifiltnmaker and photographer based in Ongwediva, Namibial spent a week travelling in the Oshana region of northem Namibia, on the border with Angola. They met with each of the specialist makers, discussed the Museum's historic collection and asked each of the wornen how they would like lo see their community and work represented in the Powell-cotton Museum. Each of the women was interviewed on filrn, and these filrns will fomi part of the display of their work. ill Re-activ8ting Botanical Collections The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 This one-yeai project started in J3nLJary 2022 and is led by National Musèums S¢otland, Royal Botsnic Gardens Kew and the Powell-cotton Museum funded by the Arts and Hurnanilies Research Council. The projeol airns lo create a conversation beiween academics, researcheis. museum professionals, botanists, and indigenous knowledge holders to establish the relevance of ethnobotanical collections in the present, and Iheir potenlial applicalions for the future. iiil Devofving Reslilulion Funded by 'The Devolving Restitution project, the Powell-cotton Trust was awarded a small grant to re-examine the cultural and artistic heritage of the Ethiopia artefaets on display Icenluries 16th lo 201nl. Our pioposal was lo work with Art5 Emergency as a partner lo provide an internship for a young person wrth an active interest in museumlheritage activism. The Devolving Restitution Project makes a high-profile national intervention to SLJPPOrt and to move forward the dialogue and action plans that are currently underway for African cultural restitution in the UK. The programme brings together museums and grassroots diasporic, ¢omTnunily and activist groups acioss the UK for six Iherned events. each addressing a different theme in African oolleclion5 hi5101ies and opening up new di8logue5 with African claimants. The Powell-Golton is one of sixteen museums involved in this project. ¢1 Documèntation and eataloguing of the collèction As part of the Reimagining Programme the Collections team are undertaking a full collections inventory of stores in the Museum's publicly a￿ssIble areas. The aim is to inventory the publicly accessible storage areas (Galleries 4, 5, 7, 8 and storage areas in the corridor spaces) by April 2023. With the appointment of a Docurnenlalion Assistant work is underway in Gallery 4 to rewid information on the objects stored here to SPECTRUM standards. Where we can. we ale irnproving slor8ge conditions as we go. Ihiough iepacking 8rtefactS 8nd reorganising cupboards. dl Rèdeslgn and dèvelop our educatlon and outreach progrdmmè The Museum is aclivety engaged In the development of progiarnming and activrf(ies that encourage play within the galleries. During the period projects have begun development that meet the different leaming preferences of our younger visitors in partieLJlar. These indude". il ThÉ 'Sensory Hub, Funded by the Co-op CoTnmunity Fund this project will deliver 8n inter8Ctive in one of our galleries. Its purpose is to create a tactile, sensory exploration of physical adaptation in three animals that are present in the dioramas in the same spa￿. Work is complete on the interactive elements and the text interpretation. Over the following period work lo install the interactive will be completed. For some schools. visrting Iheii loGal museum has 8hNays been a challenge due lo light budgets and the high cost of travel. The Powell-Golton Museurn 15 located in Thanel, an area of high social deprivation. As an independent charitable trust, we are committed to social responsibility and constantly explore ways of biinging heritage and culture to schotsls, to help them to build children's ullural capital. and support them wrth the amazing work they do. Key projects in the last year have included.. ill 'Vthal's in the Box?, Funded by the Association of Independent Museums IAIMI this is a loans box scheme for schools in Thanet. Currently, we have three loans boxes available.. Natural History, Trading Textiles and Safari Stories. Each box contains real museum objects, a teacher's guide, suggested learning activities. and 15 linked lo the National Curriculum. iiil The Wodd on our Doorstep Funded by AIM we have worked with Rarnsgale Arts Piimary School lo develop and pilot World on our Doorstep a fully planned unit of work for KS2, Years 5 and 6, thal supports learning about the British Empire and colonialism. The teaching resources for use at school includes museum objects, a series of 5 lessons, each with a PowerPoint presentabon, a¢bvitie$ and teacher notes. The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 iv) The Art Box Thanks to a grant from Artswork, 'Art Box,, a collaboration project between Palm Bay Primary School and the Powell-cotton MLJseum has been made possible. We are supporting the 5chool'5 Arts Champions lo co-produce a loan5 box. which they will use lo teach their peer5 vl Decolonisation of school workshops Central lo our work on 'decolonising the museurn, we are cornrnitted lo telling a wider story, to enable others to share in that narrative and be a part of its making. As part of this commitment existing workshops for schools have been updated. el Quex Gardens Quex Gardens continues to be a centre of excellence within the charity for diversity and inclusion building an indusive, varied workplace welcoming individuals and groLJPS of all backgrounds. Our Head Gardener has undertaken training with Thrive and is embedding the ethos that gardening can bring about positive changes in the lives of people living with disabilities or ill health, or who are isolated. disadvantaged or vulnerable. il Kent County Council Adult Social Care A memorandum of understanding IMOUI was signed by both parties this year formalising a relationship wrth Quex Gardens. Quex Gardens is a reeognised 'Communily Partnèr. providing 'support services and meaningful occupation to people accessing Kent County Counal Community Service,. The Gardens team work to support adults with learning disabilities attending site to engage and partiapate in general garden duties, maintaining garden fuinituielequipmenl and tneaningful work experience for the furtherance of Iheii wellbeing. ii) Terrance House The Gardens learn work with Teirance House lo piovide a friendly. welcotning enviionmenl for adults with ongoing rnental heatth issues. Opportunities include observing nature, being in a pleasant green space, as well as partiapating in general garden duties. iiil Forelands Field School Forelands Field School promotes 'Aspirational Personalised Leaming, working wilhin children and young aduKs116-18 yrsl to fulfil their individual potential. Young adults from the school have attended as a group this year to create a ¢ommunity space within the woodland for the enjoyment and di5oovery by all our users. They have cleared spaces and conslru¢led entrance points and seating areas from natural materials. iv) lrnprovernents to buildings and landscape Significant investment and time was dedicated lo improving the area behind the historic walled garden. Hard landscaping was laid to an area to create a level surface for the inslallation of new cornposting bays. and a long lun poly tunnel foi green house growing. This ale8 also included a turning bay for minibus drop off for our groups frorll KCC, Teriance House and Forelands Field School. Drainage has improved to the site as well. Work was planned co$led and 1$ now currently underway to re-roof the garden 'bolhy's' to make water light. This work will create the opportunity to repurpose one of the bothy sheds into a dedicated community space with kitchen facilities and meeting area. NOTE.. The Trustees have supported investment in areas specifically intended to irnprove the organisation's performance in line with the charity's airns and objectives. In setting objectives and planning lor activities. the Trustees have given due consideration to general guidan￿ published by the Charity Comrnission relating lo public benefit. The Trustees are of the opinion that sufficient funds are available to meet future obligations. FINANCIAL REVIEW 11 Key financial perforniance indicators The Powdl-cotton Museum. Quex House and Gardens is transitioning through a complex period of change and growth as a result of the museum becoming enlilled to a substantial The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 légacy In thè form of a fifty per￿nt share in the PowÈll-Cotton Sèttled Estatè. This will Ènable substsnlial growth and expansion of the charity. A new strategic departmental plan has been devised by the Trustees in collaboration with staff, volunteers and stakeholders. As a result of the nèw income stream from the legacy, combined with operational changes, the long-standing operating deficit of the Charity will end. We 8re in year 2 of a transition that may last for a 3-year period to allow for the complexity of the Legacy currently being managed by the Administrators prior to vesling in the Museum and a private beneficiary. The means by which the legacy is vested is now a matter of Court Direction, instigat8d by thè Administrators. 21 Statement of financial activities Thè Trustees have taken the stiategie decision to support the transformational change procéss throLJgh inve51menl from ch81ity reserves. This has included the following key decisions.. al Investment trom charity reserves in preparing for the vesting of the former Powell-cotton Settled Estate, including taking independent professional legal and accountancy adwce, appointment of Strutt & Parkers land agents to provide due diligence report, management advice and to improve management practice. These works have been commissioned by the Trustees to ensure that they are ready for vesting, to improve the quality of the management of the former Powell-cotton Settled Eslale lo understand and fulfil their fiduciary duties and lo rniligale any identified iisks aSSQGialed with their inheiilance of the undivided half share of the former Settled Eslale. bl Investment into Museurn House and Gardens by way of a structured cyclical maintenance programme following years of underinvestment. 31 Key financial information The results for the year are contained in the Statement of Financial Activities on page 14. The net deficit for the year was £671,683 comprising total income of £280,337, total expenditure of £1,018,169 and gains on Investments of £66,148. The deficit for the year on Unrestricted Funds was £689,815. Charitable expenditure was £1,008,419 as detailed in note 8 to the accounts. The net surplus for the year on Restricted Funds was £18,132 comprising total income of £21,959 and total resources expended of £3,827. Note 17 to the accounts contains an analysis ol the incoming, expenditure and transfers relating lo Reslricled Funds in respect of specific projects. Balance sheet Total funds decreased from £2,992,299 to £2,320,818 reflecting the net deficit. Cash al Bank. on Deposit and in Hand a131 March 2022 decreased froTn £348.972 10 £80,816 and the market value of investments was £885,978 compared to £1,225,469 in the prior year. 41 Investment powers and policies The Charity's Memorandum of Association authorises the Iruslees lo deposit or invest funds. to erllploy a professional fund-manager and to arrange for the investments or other property of the Charity to be held in the name of a norninee in the satne manner and subject lo the same wndilions as the Iluslee5 of a trust are permitted to do by the Tru51ee Act 2000. PCT manages its investments within ils own ethical guidelines, with the objective of achieving a high constant income stream. See note 6 to the Accounts for details of the income received. Investments are reviewed at least annually in conjunction with an extemal advisor. 51 Reseryes policy and perforniance It is the policy of the Charity to maintain unrestricted liquid funds at a level that approximates three to six Tnonths, unrestricted expendrture. At 31 March 2022. Unrestricted Funds amounted to £2.275.579 including £80,816 cash and investrnents £885.978. Three months ongoing operating cost is approximately £261,000 and is well within the reserves held by the ¢h8rty. Under ordinary ciicumslance5 the Iruslees would look lo iele8se 8 significant proportion of the reserves to deliver the charitable objectives, however given the current situation regarding the outcome of the settlement of the estate inheritance, the trustees are holding and using the reserves to maintain the charty until the eslale has been vested and it is in a position lo become self-5uslaining. 61 Going concern After making appropriate ènquiries, the Trustèes have a reasonable expèetation that thè charity has adequate resources to continue in operational existence for the foieseeable future. For this ieason. they The Powell-cotton Trust Trustees, Annual Report for the year ended 31 March 2022 ¢ontinue lo adopt thè going concern basis in piepaiing the financial statements. Further dètails regarding the adoption of the going conoern basis can be found in the A¢￿untIng Policies. The Trustees are of the opinion that sufficient funds are available lo rneet future obligations. STRUCTURE, GOVERNANCE AND MANAGEMENT 11 Constitution Thecharitable company isgoverned by its Memorandum and Articles of Association which Wére adopted on 10DÈcèmbér 2015. The Board of Trustees of the Museum shall consist of the following four nominated Trustèes up to Six QO-OPted Trustees Nominated Trustees are appointed as follows.. one by the Zoological Society of London one by the British Museum one by the Natural History Museum one by the University of Kent Co-opted Trustees must be persons able by reason of their qualifications, knowledge or experience lo assist in promoting the objects of the charity. 21 Method of appolntment or electlon of Trustees Trustees are recruited from a wide range of backgroLJndsto ensure an appropriate mix of skills8nd experience. They are appointed in 8ccordance with the current Scheme. 31 Policiès adoptèd for thè induction and trnining of Trust•Ès Upon their appointment. each new Irusteewould receive a copy of the latest accounts. the Charity Commission Schemes and any relevant policies. 41 Pay poli¢y for $¢nior$tsff Our principles are lo pay our senior 51aff a fair salary that is competitive within the charity and museurns sector, proportionate to the complexity of each role, and responsible in line with our charitable objectives. From these principles, we have defined our pay policy.. al Pay all staff within the appropriate band recotnmended by the Museum Association Salary guidelines of 2009, but do not compete on pay with the public or private sectors. bl Meet all national pay standards, and provide all paid staff with a living wage cl Communicate the spread of pay Ihiough the organisalion lo our staff and lo the public dl Pay our staff an appropriate salary to attract and retain people with the leadership, experience, knowledge and skills required to lead the transformation we are undergoing. 51 Organisational $tru¢ture and de¢i$ion making The powers of the Trustees include the raising of funds, the publishing of audited accounts, the care of the collections, the acquisition or disposal of objects, the appointment of staff, the purchase of appropriate insurance cover and the exohange of information with other Institutions and statutory bodies. Trustees must hold at least thrèe ordinary board meetings and an annual general meèting in each twelve-monlh peiiod. Such meetings require al least fourteen days, notice. Extraordinary meetings may be called by the Chairman or by any two Trustees and require at least ten days, noti￿. 61 Risk management The Trustees have assessed the major risks to which the charity is exposed, in particular those related lo the operations and finaneÈs of thè charity, and arè satisfied that systèms are in place, or are being addressed, to mitigate our exposure to major risk5. The primary risk facing The Powell-cotton Trust is the successful conclusion of negotiations to sècure the inheritance dLJè to the Trust. The risk register is regLJlady reviewed to mitigate exposure to such risk. ## The Powell-Cotton Trust Trustees' Annual Report for the year ended 31 March 2022 ## **7) Plans for future periods** - In the future period we will continue to work to vest the estate and therefore realise the charity's inheritance after the death of Michael Garrett. This is likely to require a court hearing in order to conclude the administration period and a decision on how the assets should be divided. Continued legal advice will be required by the charity to achieve an appropriate outcome. We anticipate that this will conclude during the next fiscal year. Work on the Reimaging Programme will continue for the next year where there are a number of exiting initiatives and development: - i.The restoration of the Walled Garden, completing the Winter Garden Glass House and works commencing to the fruit stores. - ii.Decolonisation of the Museum listening to the unheard voices that have been silenced. iii. The development of the 'Sunshine' garden project working with local groups and organisations through Kent to ensure equity in access to the Garden. - iv.Trustee recruitment to meet identified skills shortages and to better represent the demographic of the collections - v.A new collection storage strategy and buildings. ## **Statement of Trustees Responsibilities** The Trustees are responsible for preparing the Trustees' 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'. Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charitable company for that period. In preparing the financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the CharitiesSORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards 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 charity will continue in business. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the Trustees on 20th December 2022. Signed By Clare Valentine, Chair 10 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE POWELL£OTTON TRUST Opinion We have audited the financial statemènts of Thè Powèll-cotton Trust I'the charitable eompany'l for the year ended 31 March 2022 which comprise the Statement of Financial Activities. the Balance Sheet, the Cash Flow Statement and notes tothe financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding FRS 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland, (United Kingdom Generalty Accepted Accounting Practi￿1. In our opinion the financial statemants". give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resoLJrces and application of resources, including its income and expenditure. foi the year then ended". have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in a￿Ordance with the requirements ofthe Companies Act 2006. Basis for opinion We eondueted OLJr audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our re5ponsibililies under those Standards ale further described in the Audil0rf5 Responsibilities for the audit of the financial slalemenls section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethical iesponsibililies in accoidanoe with these requirements. We believe that the audrt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going conc8m In auditing the financial slalemenls, we have concluded that the Iruslees, use of the going concem basi5 of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfortned, we have not idenlrfied any m*erial uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the charitable company's abilrty to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issuè. 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 other information comprises the information included in the annual report, other than the financial statemènts and our auditorfs report Ihereon. The IrustèÈs are ièsponsible foi the other infomation ontained within the annual report. Our opinion on the financial statements does not Cover the other information and, except to the extent otheTWi5e explicitly stated in our report. we do not express any fom of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so. consider whether the other information is materialty inconsistent with the financial statements or our knowledge obtained in the course ol the audit or otherwise appears to be materially misstated. If we identify such material inoonsislenoies or apparent material rnisstatemenls. we are required to detertnine whether there is a rnaleii81 tnisstslernenl In the financi81 slalemenls Ihernselves. If. b8sed on the work we have performed, we conclude that there is a material misstatemenl of this other inforrnation, we are required to report that fact. We h8ve nothing to report in this regard. io Opinions on other matters 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 trustees, annual report for the financial year for which the financial statements are prepared is consistent with the financial statements., and the trustees, annual report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception Ilnsert where no material misslalements have been identified in the strategic report, if separately prepared, or trustees, annual reportl In the light of the knowledge and understanding of the cornpany and its environment obtained in the course of the audit, we have not identified material misstatements in Ithe strategic report orl the trustees, annual report. We have nothing to report in respect of the following matters where the Companies Act 20Cf requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the aceounting rÉcords and rèturns", or certain disclosures of Iiuslees. retnuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit or the trustees were not entitled to prepare the financial statements in accordance with the small cowpanies regime and lake advantsge of the small cotnpanies exernplion in preparing the trustees, annual report and from preparing a strategic report. Rèsponslbllltl•s of trustèès As explained more fully in the trustees, responsibilities statement set out on page 12, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and lor being satisfied that they give a true and fair wew, and foi such Internal control as the trustee5 deleimine is necessary lo enable the preparation of financial statemenis that are free from material misstatement, whether due to fraud or error. In pieparing the finan¢ial statèments. the trustees are rèsponsiblè lor assessing the ¢haritable otnpany's ability to continue as a going concern. disclosing. as applicable. rnatteis ielaled lo going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditorfs Responsibilities for the audit of the financial statsments Our objectives are to obtain reasonable assuran￿ 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 assuran￿ is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUW will a￿ayS detect a malerial misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably bè expe¢ted lo influence th& e¢onomi¢ de¢isions of users taken on the basis of these financial staternenls. As part of an audit in accordance with ISAS IUKI we exercise professional judgement and maintain professional seepticism throLJghout the audit. We also". Identify and assess the risks of material misstatement of the financial statements, whether due to fraud Dr error, design and perfom audit proeedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to promde a basis for Qui opinion. The iisk of not detecting a material misslalemenl resulting frorn fraud is higher than for one resutting from li eiror. as fr8ud m8y involve collusion. ft)Igery, intentional omissions. rnisrepresentslions. or the override of internal control. Obtain an undèrstanding of intèrnal control relèvant to thè audit in ordér to dèsign audit piocedures that are appropriate in the circurnslance5. bul not foi the purposes of expressing an opinion on the effectiveness of the charitable company's internal control. EvalLJate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disdosures rnade by the trustees. Conclud& on thè appropriataness of thè trustè&S' Ljsè of th& going concarn basis of aeeounting and. based on the audit evidence obtained. whether a rnalerial unoertainty exists related lo events or conditions that may cast significant doubt on the charitable company's ability lo 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 disdosures in the financial statements or, if such disclosuies are inadequate. to modify OLJr opinion. Our eon¢lLJsions ale based on the audit evidence obtained up lo the date of our auditorfs report. However, future events or conditions may cause the 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 staternents representlhe underfying transactions and events in a manner that achieves fair presentation. We cornmunicate with those charged with governance iegarding, arnong other mattels, 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. Explanation as to what extent the audit was considered capable of detecting irregularities. including fraud Irregularf(ies, 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 iriegularilies, including fraud Is detailed below. The objectives of our audit in respect of fraud, are., to identify and assess the risks of material misstatement of the financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed risks of rnalerial misslalemenl due lo fraud, through designing and implementing appropriate responses lo those assessed risks.. and lo respond appropriately lo instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable cornpany. Our approach was as follows.. We obtained an understanding of the legal and regulatory iequirernenls applicable lo the charitable company and considered that the most significant are the Companie5 Act 2006. the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council. We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance. We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance. We inquired of managernenl and those charged with governan￿ as to any known instances of non-compliance or suspected non-cornpliance with laws and regulations. 12 Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This induded making enquiries of management and those charged wrfth governance and obtaining additional corroborativè evidence as required. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and Irans8Ctions refflected in the Iinancial slalemenls. Also. the iisk of not delecling 8 material rnisstatement due to fraud is higher than the risk of not detecting one resuhing from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through Collusion. Use of our report This report is tnade solely lo the chaiilable oompany's rnetnbers. as a body. In accordance with Chapter 3 of P8rt 16 oflhe Companies Act 2006. Our audit work has been undertaken so that we might slate lo the company'5 members those rnatters we are required to stale 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 any party other than thè eharrtablè eompany and eharrtable company's members as a body. lor our audit work. for thi5 report. or for the opinions we have formed. K, L(J Date.. 22 December 2022 James Cross (Sènior Statutory Auditor) for and on behalf of Moore Kingston Srnilh LLP, Slalulory Audrtor 61n Floor 9 Appold Street London EC2A 9AP 13 THE POWELL-corroN TRUST STATEMENT OF FINANCIAL ACTIVITIES forthe year ended 31 March 2022 Unrestricted Funds Restricted Funds Totsl 2022 Totsl 2021 Note Income from: Donations and legacies 191,214 21,959 213,173 416,773 Charitable activities 7,200 7,200 12531 Other trading activities {1,895) 11,8951 4,408 Investments 61,860 61,860 64,760 Total income 258.378 21,959 280,337 485,688 Expenditure on: Raising funds 5,922 5,922 4,043 Charitable activities 1,008,419 3,827 1,012,246 938,382 Total expendlture 1,014,342 3,827 1,018,169 942,425 Net incomellexpendilurel before investment gainslllossesl 1755,964) 18,132 1737,8321 1456,7371 Net gainslllossesl on investments 12 66,148 66,148 251,482 Tmnsfer between funds 17 Net incomel{expenditurel and movement in funds 1689,8151 18,132 1671,6831 1205,2551 Reconciliation of funds: Total funds brought forward 2,965,394 26.905 2,992,299 3, 197,554 Total funds carried fonvard 17 2,275,579 45,037 2,320,616 2,992,299 14 **THE POWELL-COTTON TRUST BALANCE SHEET as at 31 March 2022** ||**Note**|**2022**||**2022**|**2021**||**2021**| |---|---|---|---|---|---|---|---| |||**£**||**£**|**£**||**£**| |**Fixed Assets**|||||||| |Tangible assets|11|||694,027|||697,066| |Investments|12|||885,978|||1,225,469| |||||1,580,005|||1,922,535| |**Current Assets**|||||||| |Stock|13|5,711|||9,299||| |Debtors|14|788,948|||778,083||| |Investments|15||34|||34|| |Cash at bank and in hand||80,816|||348,972||| |||875,510|||1,136,388||| |**Creditors: Amounts falling due**|||||||| |**within one year**|16|(134,898)|||(66,624)||| |**Net Current Assets**||||740,611|||1,069,764| |**Net Assets**|18|||2,320,616|||2,992,299| |**Funds**|||||||| |Restricted funds|17|||45,037|||26,905| |Unrestricted funds|17|||2,275,579|||2,965,394| |Total charity funds|17|||2,320,616|||2,992,299| |The notes on pages 17 to 28 form|part of these|accounts|||||| Approved by the trustees on 20 December 2022 and signed on their behalf by: C Valentine Chair of the Board 15 THE POWELL-COTTON TRUST STATEMENT OF CASH FLOWS for the year ended 31 March 2022 Note 2022 2021 Cash generated from operating activities Net cash used in operating activities 718,801 559,700 Cash flows from investing activities Dividends, interest and rent from investments Investment management fees Puich8se of propety, plant 8nd equipment Proceeds from the sale of investments Purchase of investments Net cash provided by investing activities 61,860 14,9531 111,9011 578,395 172,756 45Q.645 64,760 15,2121 136,7091 560,209 232.906 350,142 Change in cash and cash equiTvalents in the reporting period 268,156 209,558 Cash and cash equivalents at the beginning of the reporting period 348,972 558,530 Cash and cash equivalents at the end of the reporting period 80,816 348,972 Reconciliation of net movement in funds to net cash flow from 0￿ratIng activities 2022 2021 Nel expenditure for the year las per the Statement of Financial Activiliesl 1671,6831 1205,2551 Adjustment for: Depreciation Charges Investment management fees Disposal of fixed assets Gainslllossesl on investments Dividends, interest and rent from investments Ilncreaselldecrease in stock Ilncreaselldecrease In debtors Increaselldecreasel in creditors 14,940 4,953 16,073 5,212 11,0001 1251,4821 164,7601 12,4531 120,0841 135,951} 166,1481 161,8801 3,588 110,8651 68,274 Net cash provided byllused inl operating activities 718,801 559,700 Analysis of cash and cash equivalents 2022 2021 Cash in hand and al bank Cash held by investment manager 75,85S 4960 201,057 147915 16 THE POWELL.COTtON TRUST NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 Accounting Policie5 Basis of preparation The accounts have been PrePa￿d under the historical c05t convention with items recogni5ed at C05t or transaction value unless otherwise 81ated in the relev8nt notes of the8e accounts. The financial statements have been prepared in accordan￿ wth the Statement of Recommended Pra¢ti¢e Accounting and Reporting by Charities preparing their sccounts in accordan￿ with the Financial Reportsng Stsndard applicable in the United Kingdom and Republic of Ireland (The FRS 102 Charities SORPI and the Charities Ad 2011. The Powell-cotton Trust ¢onsb"tutes a publi¢ benefit company as defined by FRS 102. On 18 January 2018 the Charitsble Company ￿￿1Ve￿ the bpnefit of the assets. liabilities and undertaking of Powell Cotton Museum, an unincorporst8d charity of the same nam&. On the same d8te the charitable company became the trustee of the unincorporated charity which is now a linked ¢harily under Charity Commission regulations. The unincorporated ¢harrty continues to holé certain propety and museum assets as perrnsnent endowment, held for the b8nefit of the chsritable company. The property and museum a8sets are not recogni8ed in the financial 8tatements as the endowments We￿ ￿rnVeyed many decades ago. There is no infomation as to their value when donated, and the smounts involved are now likely to b8 immat8rial. The financial statetnents are prepared in sterling, which 15 the functional currency of the cotnpany. Monet8ry amounts in these financial ststsments are rounded to the nearest pound. Going Concern The trustees have ass88S8d whether the use of the going concern basi8 is appropriate and have ¢onsidered possible events or Conditions that migm ¢ast signifi¢ant doubl on the atiility of the chaiilable company to continue as a going concern. The trustees have rnade this assessment for a period of at least one year from the date of approval of the financial Statements. In particular the trustees have ¢onsidered the ¢harrtable company's f0￿C8st$ and proie¢lions and have taken a¢¢ount of pressures on income, the impact of Covid-19 and the cost of living cris15. As explained rnore fully in the Trustees Annual Report. the museum has embarked on 8 re-imagining project to re-focus and ¢larify its obje¢tive$ and activities. This Involved a plgnned ¢loSU￿ of the museum to the publi¢ an work is commencing on the interpretation of the collection. Th15 proces5 was ac￿lerated by the outbreak of the pandemic and although this has inevitably resultsd in a loss of income in the short term. the trustees a￿ now receiving regular Income from the Estate of Mi¢hael Garratt as ￿fer￿￿ to in note 2 to the financial ststements. In additson the tru51ees are able to draw down on the Investment portfolio if necessary. After making enquiries the trustees have concluded that there is a reasonable expe¢tation that the ¢haritable ¢ompany has adequate ￿SoUrceS to continue in operational existen for the foreseeable future, and there are no material un￿rtaIntieS affecting this a55umption. The charitable company therefore continues to adopt the going concern b88is in preparing ils finana81 statements. Fund accounting Gen8ral fund5 ar8 unrestricted funds which are available for u58 at the discretion of th8 Trustees in furtherance of the general objectives of the charity and which have not been designated for other purpDses. Restricted fvnd5 are funds which are to be used In accordance with 5pecffic restrictlOn5 imposed by donor8 or which have beèn raised by the charity for particular purpose8. The costs of raising and administering such funds a￿ Charged against the spe¢ffi¢ fund. The aim and use of each restricted fund is set out in the notes to the financial ststemenls. Investments Fixed asset investments are z form of financial instrument and are Initially recognised at their transaction cost and Subsequently measured al fair v81u8 at the Balance Sheet dste. unless fair v8lue cannot be measured reliably In which case It is measured at cost les8 impaiment. Investment gains and losse5, whether realised or unre8115ed, are combined and shown in the heading'Gain51llosse51 on investments, in the St8tement of Financial Activities. 17 THE POWELL.COTtON TRUST NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 A¢¢ountlng Poll¢le$ 1¢on￿nUedj Income All income is recognis8d once the charity has entitlement lo the income, it is probable that the income will bè received. and the amount of income receivable can bè measured reliably. For lrfa¢ies. entitlement Is taken as the earlier of the dale on whi¢h either the charity Is awa￿ that probate has been granted, the estste has been finalised znd notification has been made by the executorlsl to the Trust that a distribution wll be made, or when a distribution is received from the estate. Re¢eipt of a legacy. In whole or in part, is only ¢Onside￿d probable when the amount Can be rneasured reliably and the chanty has been notified of the executorfs intention to make a distribution. Where legacies have been notified to the charity. or the charity is aware of the granting of probate. and the criteria for income recognition have not been met. then the legacy is treated a5 a contingent asset and disclosed if material. Income tax recoverable in relation to donation5 re￿Ived under Gift Aid or deed5 of covenant 15 recognised at the time of the donation. Income tax recoverable in relation to investment incorne is recognised at the time the investment income is receivable. Expenditu Expenditure is recognised On￿ there is a legal or constructive obligation to transfereconomic benefit to a third party. il is probable that a transfer of economic b&nefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure Is dassified by adivity. The costs of eath activity are rnade up of the total direct costs and shared costs, including support costs, of each activity. Direct CO8ls attributsble to a single activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and 8UPPOrt costs which are not attributable to a single aclivrty are apportioned between those activities on a bz51S COnS15tenl wth the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charyes allo¢aterl on the portson of the assets. use. Tangible fixeil assets and depreciation Tangible fixed assets in eX￿s5 of £1,000 are capitalised al cost. Depreciation is provided al rates calculated to write off the cost of fixed assets. less their estimated residual value, over their expected seful lives on the following basis No depreciation is provided on building additions as these are maintained to a high standard and therefore have a very long estimated useful life. Consequently any annual or accumulated depreciation would not be material to the financial statements. 18 THE POWELL.COTtON TRUST NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 A¢¢ountlng Poll¢le$ 1¢on￿nUedj Tangible fixed assets and depreciation Icontinuedl A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fi¥ed asset tnay not be recoverable. Shortt311s between the carrying vslue of fixed assets 8nd th8ir recoversble arnounls are recognised as irnpsirnients. Impairment losses are recognised in the Statement of Financial Activities. Part of Quex House Plant and rnachinery 25Qh straight line Fixtuffts and fitting8 25Yo Straight line Computer equipment 33Qh 5tffjight line Fire alam system 40A straight line Extension to Mu8eum Nil Tea Rooms 10Qh straight line stock5 stocks are valued at the lower of cost and net realisawe value after tnaking due 311owanTr for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate Propo￿on of fixed and variable overhead8. Intsro8t receivable Interest on funds held on deposit is included when receivable and the amount can be measured liably by the Charity, this Is nomially upon notification of the Inte￿$t paid or payable by the bank. Debtors Trade other debtors are recognised at the settlement arnount after any trade discount offered. Prepayments ara valuèd at the amount paid net of any trada discounts dua. Cash at bank and in hand Cash at bank and In hand Indudes cash and short terrn highly liquid investments wrth a short rnaturty of three months or ￿sS from the date of 8cquisition or op8ning of the dèposit or similar account. Llabllltle$ and provl$lon$ Liabilities are recognised when there is obligation at the Balance Sheet date a5 a result of a past event, it 18 probable that a transfer of economic benefit will be required in setllement, and the amount of the setllement can be estimated reliably. Liabilities are ret￿niSed at the amount that the charity anticipate5 It will pay to settle the debt or the atnount rt has received as advance payments forthe goods or services it must provide. Provisions are measured 8t the best estimate of the amounts required to setde the obligation. Whefft the effect of the time value of money is material, the provision is based on the present value of those amounts, d15COUnted at the discount rate that ref￿cts the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. 19 THE POWELL.COTtON TRUST NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 A¢¢ountlng Poll¢le$ 1¢on￿nUedj Financial instruments The charity only has financial a8sets and financial liabilities of a kind that qualify a8 basic financial Inslrutnents. B3sic financial Instrutnents are initially reC￿nised at transaction value and subsequently Measured at their settlement value. Heritage A55ets Heritage assets cotDpr15e the Museum'5 collectlons of nztural history exhibits and associated artef3cls, ceramics. furniture, armorks and other items largely collected by Percy Powell-cotton and his family Further details Concerning the nature and extent of the collection are provided on the Museum's website. No value is sttributed lo the collections $5 relisble historical cost information is not available and due to the uniqueness of much of the collection, particularly the dioramas. Conventional valuation techniques are erther not appropriate or cannot be obtsined at a cost commen5urat8 With the benefit that might ￿ derived by users of the sccounts. Therefore the trustses h8ve adopted a non-recognition approach as permitted by FRS 102. Expenditure on preservation and restoration of the collertion is wrrtten off In the Ststement of Financial Activities as it Is in¢urred. The Museum's collections were substantially assembled by Percy Powell-cotton and his family in the late 1800's to eady 191X)'s. Percy Powelpcotton wa5 a pioneer in the use of the dioiatna to d15p13y mounted anima15 against backdrops of their natural habitals. The Powell-cotton Mu58um's natural history diorama8 are outstanding examples. unique to the UK, stunning for their size. quality and Imagery. The world