
# **DEAL MARITIME AND LOCAL HISTORY MUSEUM** 

# **FINANCIAL STATEMENTS** 

# **FOR THE YEAR ENDED 31 DECEMBER 2022** 

**CHARITY NUMBER 1168344** 

**Ian Redding (Treasurer) Kathryn Reilly (Chair)** 

1 



**DEAL MARITIME AND LOCAL HISTORY MUSEUM (A CHARITABLE INCORPORATED ORGANISATION) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

||**Page**|
|---|---|
|**CONTENTS**|**2**|
|**Charity Information**|**3**|
|**Report of Directors/Trustees**|**4 - 7**|
|**Statement regarding Independent Examination/Audit**|**8**|
|**Statement of Financial Activities**|**9**|
|**Balance Sheet**|**10**|
|**Notes to the Accounts**|**11 - 12**|
|**Detailed Income and Expenditure**|**13 - 14**|



2 



**DEAL MARITIME AND LOCAL HISTORY MUSEUM (A CHARITABLE INCORPORATED ORGANISATION) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **ADMINISTRATIVE / LEGAL INFORMATION** 

|REGISTRATION DETAILS:|DEAL MARITIME AND LOCAL HISTORY MUSEUM is a<br>registered Charitable Incorporated Organisation,<br>Registered in England and Wales<br>Charity Number: 1168344|
|---|---|
|GOVERNING DOCUMENT|DEAL MARITIME AND LOCAL HISTORY MUSEUM is a<br>registered Charitable Incorporated Organisation,<br>governed by the Charities Act 2011, Companies Act<br>2006 and its associated constitution.|
|COMMITTEE MEMBERS|**At 31 December 2022:**<br>Kathryn Reilly …………... Chair<br>Fay Franklin ………………Trustee<br>Suzanne Green …………. Trustee<br>Mark Kelly…………………Trustee<br>Lisa Redding ……………. Trustee<br>Ian Redding..……………...Treasurer<br>Helen Robertson………….Trustee<br>Helga Wood …………….. Trustee<br> **_Resigned during 2022:_**<br>_Esme Chilton …           Ex-Trustee_<br>_Michael Phillips ……  . Ex-Trustee_<br>_Sharon Powell ………. Ex-Trustee_<br>_Bronwen Robson……  Ex-Treasurer_|
|REGISTERED OFFICE|DEAL MARITIME AND LOCAL HISTORY MUSEUM<br>22 St George’s Road<br>DEAL<br>Kent<br>CT14 6BA|
|BANKERS|National Westminster<br>Deal Branch<br>31 High Street<br>Deal<br>CT14 6EW|
|INDEPENDENT EXAMINERS|None at this time.<br>(Not required until annual turnover reaches £25,000 or<br>more).|



3 



## **DEAL MARITIME AND LOCAL HISTORY MUSEUM** 

## **(A CHARITABLE INCORPORATED ORGANISATION) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022** 

The directors/trustees present their report and financial statements for the period ended 31 December 2022. 

## **PRINCIPAL ACTIVITIES** 

The objects of the DEAL MARITIME AND LOCAL HISTORY MUSEUM are specifically restricted to being for the public benefit, to establish and maintain a museum in Deal for the exhibition of artifacts and displays illustrating the history of Deal, Walmer, and district. 

It delivers this through: 

- The extension, enhancement, preservation, maintenance, and storage of the museum’s collections. 

- The fostering of an environment where visitors of all ages are enabled to explore, and be inspired by, the history of the local area. 

- The provision of opportunities for research and learning relating to the museum’s collections. 

- The facilitation of the on-going recording of the history of Deal, Walmer, and district. 

## **ACHIEVEMENTS AND PERFORMANCE** 

In its 50th year, Deal Museum achieved Accredited Status from the Arts Council, reflecting our good governance around record keeping, financial affairs, treatment of artefacts and adherence to best Museum principles. The Museum re-opened its doors to the public after the winter break on 1 April with a formal opening ceremony conducted by The Worshipful Town Mayor of Deal Chris Turner along with The Mayoress Kate Gatti. 

However, much work was carried out before that date, as the Trustees and volunteers carried on a programme of repairs and re-organisation, with a decision made to use some of our reserves to improve safety within the Museum and improve the visitor experience, including: 

- Rewiring of the electrical and lighting system in the Maritime Gallery, including the fitting of low energy lighting. 

- Replacement windows have been fitted in the Local History Gallery, along with anti-uv film. 

- ‘Ratty’, our Museum’s mascot of a stuffed rat cobbler, has been fully renovated and conserved by off-site experts. 

- We continue our ongoing programme of assessment and accessioning of artefacts for relevance to Deal, including disposal where appropriate. 

- We continue our ongoing programme of assessment, accessioning and cataloguing of the museum's artefacts, with everything in the Maritime Gallery and Local History completed. Rationalisation has formed part of this process with objects not fitting our collections policy being disposed of where relevant. 

- All documents in the Museum’s Collection, and some photographs, have now been catalogued and are searchable on the website, where copies can also be ordered. 

- The Museum's Archive Collections of documents, books, photos, and other images is now fully catalogued. A substantial part of the catalogue is now searchable on the website, where copies can also be ordered. 

- Specialist conservators were brought in to examine our large collection of negatives and processed films from the family of Basil Kidd, a local news photographer, and have compiled a report on how we go about restoring and conserving these for the future. We are now looking for quotations on how much this will cost. 

4 



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**DEAL MARITIME AND LOCAL HISTORY MUSEUM REPORT OF THE CHAIR AND TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **FINANCIAL REVIEW** 

The results of the year’s operation are set out in the attached financial statements. The net movement in funds for the year amounted to + £11. The retained reserves as at 31 December 2022, amounted to £36,583 (including restricted and unrestricted funds, but excluding the value of the Museum Premises). 

The Trustees have been aware of the need to comply with good practice guidelines on free reserves and DEAL MARITIME AND LOCAL HISTORY MUSEUM policy is included in the notes to the accounts. 

## **RISK MANAGEMENT** 

The Trustees have examined the major risks which DEAL MARITIME AND LOCAL HISTORY MUSEUM faces and believe that maintaining free reserves at a reasonable level, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. 

The Trustees have also examined other operational and business risks which the Charity faces and confirm that they have established systems to mitigate the significant risks. 

## **RESERVES POLICY** 

The Museum's reserves policy has been drawn up in accordance with the Arts Council's Guidance of 2019 regarding reserves in Arts and Cultural Organisations. 

The Museum benefits from being the freehold owner of its building, having been gifted it specifically for the purpose, hence its value is reflected in Restricted Funds. However, this, along with the fact that the Museum is run on a largely voluntary basis, means that annual overheads are relatively low, and fundraising is regularly undertaken for specific activities and projects, so these again are accounted for on a Restricted Funding basis. 

On 31[st] December 2022, Unrestricted Fund balances totalled £33,852; however, in consideration of the charity’s role as Museum and taking account of potential risks to the charity and its activities, Trustees have agreed that it is necessary to designate the following sums from Unrestricted balances to both protect and develop the important collection for which they are responsible: • £10,000 - For upkeep and maintenance of building and displays. • £10,000 - For acquisition of artifacts of historical importance to enhance the collection. 

The Trustees also recognise that, should the Museum have to close, it would likely take at least 12 to 18 months to dispose of the collection and the building in a manner to ensure this can be done in accordance with requirements of the Museum's charitable status and purpose. Therefore, the organisation needs to maintain levels of reserves that amount to 18 months running costs which totals some £22,800 at 2022 levels. 

Therefore, at the start of 2023, Trustees were looking to continue to increase their levels of unrestricted income to help provide adequately for any potential scenario that might reasonably be anticipated. 

This Reserves Policy is kept under regular review, to reflect changing activities of the Museum, it's outreach into the local communities and beyond, and the future ambitions of both the Trustees and the Museum's clients and visitors. 

6 



## **TANGIBLE FIXED ASSETS** 

The Charities fixed assets fall into 3 main categories as follows: 

**Museum Buildings** - The Charity’s primary asset is its building which was gifted by Miss Nora Oppitz specifically for the purpose. In 2021 Trustees recognised the importance of recording the value of the building within its annual accounts, to provide a clearer picture of the financial status of the organisation. Local estate agents Bright and Bright gave a valuation of £550,000 which is reflected in the 2021 and 2022 Balance Sheet. Since the valuation, local property values have initially increased but then decreased a little; and have returned back to similar levels as 2021. 

**Museum Fixtures and Fittings** - The Charity has existed for 50 years and has inherited its fixtures, fittings, display cases, etc. from many local people and local businesses, all gifted. As there was no cost to the Charity of acquiring these items, they do not bear a value in the annual accounts; should specialist fittings need to be purchased with a longer-term value, these will be reflected in the accounts and depreciated in value over their useful life. 

**Museum Exhibits** – The Charity is regularly gifted new exhibits by area residents, and local tradespeople, and it is an ongoing exercise to catalogue these to provide a transparent record of their heritage value. As there was no cost to the Charity of acquiring these items to date, they do not bear a value in the annual accounts. However, there is always the potential for important local artefacts to become available and which would greatly enhance the collection if purchased by Trustees for the Museum. Should such purchases occur, they will be reflected in the accounts at cost. 

## **FUNDS AVAILABLE** 

The present level of funding is adequate to support the continuation of the Charity operations for the short to medium term, and the trustees consider the financial position of the Charity to be satisfactory. 

## **VOLUNTEERS** 

DEAL MARITIME AND LOCAL HISTORY MUSEUM recognises the vital roles played by its many volunteers, and the importance of their contributions to ensuring the success of the Charity, and the opportunities created for future expansion of its work and its reach. 

7 



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Dato

**DEAL MARITIME AND LOCAL HISTORY MUSEUM STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31ST DECEMBER 2022** 

|**INCOMING RESOURCES**<br>Voluntary Income<br>**J**<br>**Total Incoming**<br>**Resources**<br>**RESOURCES EXPENDED**<br>Charitable Activities<br>**J**<br>**Total Resources**<br>**Expended**<br>**Net Incoming**<br>**Resources**<br>Fund Balance<br>brought forward<br>Creditor written back<br>**Fund Balance**<br>**Carried forward**|**Notes**<br>**and K**<br>**and K**|**UNRESTRICTED**<br>**FUNDS**<br>**RESTRICTED**<br>**FUNDS**<br>**2022 TOTAL**<br>**£**<br>**£**<br>**£**<br>9,088<br>6,748<br>15,836|**2021 TOTAL**<br>**£**<br>17,163|
|---|---|---|---|
|||9,088<br>6,748<br>15,836|17,163|
|||9,529<br>6,296<br>15,825|15,214|
|||9,529<br>6,296<br>15,825|15,214|
|||-441<br>452<br>11<br>34,293<br>7,131<br>40,490<br>0<br>0<br>0|1,948<br>32,042<br>6,500|
|||**33,852**<br>**7,583**<br>**40,501**|40,490|



9 



DEAI MARITIPdJE AND LOCAL HISTORY MUSEUM
BALANCE SHEET
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DEAL MARITIME AND LOCAL HISTORY MUSEUM
io

**(A Charitable Incorporated Organisation) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **1. Accounting policies** 

## **(a) Basis of preparation** 

- (i) These accounts are the Accounts of DEAL MARITIME AND LOCAL HISTORY MUSEUM. 

- (ii) They have been prepared on an accruals basis and include income and expenditure as they are earned or incurred, rather than as cash is received or paid. 

- (iii) The recommendations of the Statement of Recommended Practice have been followed in the preparation of these accounts. 

## **(b) Fund Accounting** 

- (i) The Charity’s general fund consists of funds, which the Charity may use for its purposes at its discretion. 

- (ii) The Charity’s restricted funds are those where the donor has specifically imposed restrictions on the use of the funds, or where fund-raising has been for a specified purpose, and which are legally binding. 

## **(c) Voluntary Income** 

- (i) All voluntary income is included upon receipt. 

- (ii) Grants received are credited to income immediately. 

## **(d) Investment Income** 

Credit is taken for interest when the interest falls due for payment. 

## **(e) Administration Expenditure** 

Administration expenditure comprises costs incurred in running the Charity. Where applicable, some of these costs have been treated as direct charitable expenditure. 

**£ £ 0 0** 

- **(g) Stock** 

This reflects the value of stock held, at the value of their purchase/production price. 

|**(h)      Creditors**<br> <br>Short-term:<br>Bronwen Robson<br>Kathryn Reilly<br>Sharon Powell<br>Suzanne Green|**2022**  <br>**£**<br>309<br>81<br>480<br>76 <br>946|**2021**<br>**£**<br>620<br>300<br>0<br>0<br>920|
|---|---|---|



11 



**(i) Cash Movement 2022** 

||**Fund**|**Balance**<br>**B/F **|**Income**<br>**Sub-Total  Expended**|**Balance C/F **|
|---|---|---|---|---|
||**RESTRICTED**<br>R1 Archive<br>R2 Deal Town Council 1<br>R2 Deal Town Council 2<br>R3 Dover District Council (Laptop)<br>R4 South-East Museums Service (Accreditation)<br>R4 South-East Museums Service (Basil Kidd Collection)<br>R5 M. Flatteau (Gift)<br>R6 Collections Care at Risk<br>R7 Pilgrims Trust (De-humidifiers)<br>R8 Brighton Royal Pavilion 1<br>R8 Brighton Royal Pavilion 2 (LGBTQ+ project)<br>R9 Roof Fund<br>R10 Other restricted funds<br>(Lifeboat, Marines Exhibition, etc.)<br>**SUB-TOTAL**<br>Museum Buildings<br>**TOTAL RESTRICTED**<br>**UNRESTRICTED**<br>General Fund *<br>**TOTAL FUNDS**|**787**<br>**270**<br>**0**|453<br>**1,230**<br>944<br>0<br>**270**<br>320<br>575<br>**575**<br>575|**296**<br>**(50)**<br>**0**|
|||**270**<br>**1,187**<br>**0**<br>**0**|575<br>**845**<br>895<br>0<br>**1,187**<br>918<br>1,000<br>**1,000**<br>1,000<br>750<br>**750**<br>750|**(50)**<br>**269**<br>**0**<br>**0**|
|||**0**<br>**0**<br>**182**<br>**0**<br>**140**<br>**0**|1,750<br>**1,750**<br>1,750<br>1,000<br>**1,000**<br>0<br>0<br>**182**<br>149<br>490<br>**490**<br>400<br>0<br>**140**<br>0<br>2,480<br>**2,480**<br>0|**0**<br>**1,000**<br>**33**<br>**90**<br>**140**<br>**2,480**|
|||**140**<br>**3,363**<br>**1,202**|2,480<br>**2,620**<br>0<br>0<br>**3,363**<br>1,240<br>0<br>**0**<br>0|**2,620**<br>**2,123**<br>**1,202**|
|||7,131<br>**550,000**|6,748<br>13,879<br>6,296<br>0<br>**550,000**<br>0|**7,583**<br>**550,000**|
|||**557,131**<br>**34,293**|**6,748**<br>**563,879**<br>**6,296**<br>9,088<br>**43,381**<br>9,529|**557,583**<br>**33,852**|
|||**591,424**|**15,836**<br>**607,260**<br>**15,825**|**591,435**|



*** The Unrestricted Fund balance brought forward includes a correction to the Cash Movement table in the 2021 accounts. Though the Trustee Board had decided to write back a loan provision of £6,500 that was no longer required, and which was reflected in both the Statement of Financial Affairs and the Balance Sheet, the similar adjustment had not been made to the Cash Movement table.** 

12 



## **(J) Deal Maritime and Local History Museum Detailed Income & Expenditure For YEAR ENDED 31ST DECEMBER 2022** 

|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|**(J) Deal Maritime and Local History Museum**<br>**Detailed Income & Expenditure**<br>**For YEAR ENDED 31ST DECEMBER 2022**|
|---|---|---|---|---|---|
|||**UNRESTRICT**<br>**GENERAL**<br>**FUND**|**RESTRICT**<br>**FUND 1**<br>**RESTRICT**<br>**FUND 2**<br>**RESTRICT**<br>**FUND 3**<br>**RESTRICT**<br>**FUND 4**<br>**RESTRICT**<br>**FUND 5**<br>**RESTRICT**<br>**FUND 6**<br>**RESTRICT**<br>**FUND 7**<br>**RESTRICT**<br>**FUND 8**<br>**OTHER**<br>**RESTRICT**<br>**FUNDS**<br>**Archive**<br>**Deal**<br>**Town**<br>**Council**<br>**Dover**<br>**DC**<br>**Laptop**<br>**South East**<br>**Museums**<br>**Accredit +**<br>**Basil Kidd**<br>**Gift -M**<br>**Flatteau**<br>**Collection**<br>**Care at**<br>**Risk**<br>**Pilgrims**<br>**Trust -**<br>**Dehumid**<br>**ifiers**<br>**Royal**<br>**Pavillion**<br>**-LGBTQ+**<br>**Roof fund,**<br>**Marines**<br>**Exhibition,**<br>**MODES,**<br>**Lifeboat**||**TOTAL**|
||**Incoming Resources**<br>SE Museum - Accredit help<br>SE Museum - Basil Kidd<br>Pilgrims Trust - Dehumidifiers<br>Deal Town Coucil<br>LGBT Grant<br>Subscriptions<br>Gifts<br>Donations<br>Shop Sales<br>Gift Aid<br>Entrance<br>Quiz Night<br>**Outgoing Expenditure**<br>Advertising<br>Archives<br>Cleaning<br>Collections Care<br>Computer and Software<br>Electric - EDF<br>External Membership<br>Fund Raising Expenses<br>General Exhibition Costs<br>Health and Safety<br>Insurance<br>Miscellaneous Purchases<br>Office Expenses<br>PayPal charges<br>Photograph Collection<br>Postage and Stamps<br>Premises Expenses<br>Professional Fees<br>Shop Purchases<br>Telephone - Vodafone<br>Water<br>Webhosting<br>Zettle Charges<br>Stripe charges<br>TOTAL EXPENDITURE|£<br>241<br>2103<br>3468<br>543<br>2198<br>535|£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>£<br>1000<br>750<br>490<br>575<br>2480<br>1000<br>453||£<br>1000<br>750<br>490<br>575<br>2480<br>241<br>1000<br>2555<br>3468<br>544<br>2198<br>535|
|||9088|453<br>575<br>0<br>1750<br>1000<br>0<br>490<br>2480<br>0||15836|
|||326<br>18<br>528<br>50<br>1268<br>50<br>67<br>104<br>376<br>908<br>300<br>139<br>13<br>564<br>73<br>3125<br>926<br>340<br>114<br>177<br>44<br>19|944<br>895<br>149<br>400<br>918<br>1240<br>1750||326<br>944<br>18<br>1972<br>968<br>1268<br>50<br>67<br>104<br>376<br>908<br>300<br>139<br>13<br>564<br>73<br>1240<br>4875<br>926<br>340<br>114<br>177<br>44<br>19|
|||9529|944<br>895<br>918<br>1750<br>0<br>149<br>400<br>0<br>1240||15825|
|||-441|-491<br>-320<br>-918<br>0<br>1000<br>-149<br>90<br>2480<br>-1240||11|
|13||||||



13 



## **(k) Deal Maritime & Local History Museum Summary Restricted v Unrestricted Income & Expenditure y/e 31 Dec 2022** 

||**(k) Deal Maritime & Local History Museum**<br>**Summary Restricted v Unrestricted**<br>**Income & Expenditure y/e 31 Dec 2022**|||||
|---|---|---|---|---|---|
||**FUND TYPE**<br>**Incoming Resources**<br>SE Museums – Accreditation Help<br>SE Museums – Basil Kidd<br>Pilgrims Trust - Dehumidifiers<br>Brighton Royal Pavilion<br>Dover District Council<br>Deal Town Council<br>Gifts<br>Subscriptions<br>Donations - General<br>Donations – At Entrance<br>Shop Sales<br>Quiz Night<br>Gift Aid<br>**TOTAL INCOME**<br>**Outgoing Expenditure**<br>Accessioning<br>Advertising<br>Archives<br>Cleaning<br>Collections Care<br>Computer and Software<br>Electric - EDF<br>Exhibition Costs General<br>External Membership<br>Fund Raising Expenses<br>Gardening<br>Health and Safety<br>Insurance<br>Lifeboat<br>Local History Gallery - makeover<br>Miscellaneous Purchases<br>Office Expenses<br>PayPal charges<br>Photograph Fund<br>Postage and Stamps<br>Premises Expenses<br>Professional Fees<br>Shop Purchases<br>Telephone - Vodafone<br>Training<br>Water<br>Webhosting<br>Zettle Charges<br>Stripe Charges<br>**TOTAL EXPENDITURE**<br>Surplus/Deficit|**UNRESTRICTED**|**RESTRICTED**|**2022 TOTAL**|**2021 TOTAL**|
|||241<br>2103<br>2198<br>3468<br>535<br>543|1000<br>750<br>490<br>2480<br>575<br>1000<br>453|**1000**<br>**750**<br>**490**<br>**2480**<br>**0**<br>**575**<br>**1000**<br>**241**<br>**2555**<br>**2198**<br>**3468**<br>**535**<br>**543**|0<br>0<br>0<br>500<br>9187<br>500<br>0<br>272<br>3902<br>0<br>2402<br>0<br>400|
|||**9088**|**6748**|**15836**|**17163**|
|||326<br>18<br>528<br>50<br>1268<br>104<br>50<br>67<br>182<br>376<br>908<br>300<br>139<br>13<br>564<br>73<br>3125<br>926<br>340<br>114<br>177<br>44<br>19|944<br>1444<br>918<br>1240<br>1750|**0**<br>**326**<br>**944**<br>**18**<br>**1972**<br>**968**<br>**1268**<br>**104**<br>**50**<br>**67**<br>**182**<br>**376**<br>**908**<br>**0**<br>**0**<br>**300**<br>**139**<br>**13**<br>**564**<br>**73**<br>**1240**<br>**4875**<br>**926**<br>**340**<br>**0**<br>**114**<br>**177**<br>**44**<br>**19**|28<br>310<br>987<br>152<br>780<br>1079<br>399<br>250<br>112<br>0<br>182<br>2943<br>854<br>355<br>488<br>236<br>0<br>35<br>113<br>10<br>3352<br>35<br>1223<br>380<br>360<br>159<br>367<br>26<br>0|
|||**9529**|**6296**|**15825**|**15215**|
|||-441|452|**11**|1948|



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