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2023-03-31-accounts

Registered Charity No. 1174110

Athelstan Museum Malmesbury CIO Annual Report and Financial Statements For the Year Ended 31 March 2023

Page 1

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110 Contents for the Year Ended 31 March 2023

Page
Reference and Administrative Details 3
Trustees' Annual Report 4 - 6
Independent examiner's report to the trustees 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the financial statements 10 - 17

Page 2

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110 For the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name
Athelstan Museum Malmesbury CIO
Registered Charity number
1174110
Registered office
The Town Hall
Cross Hayes
Malmesbury
Wiltshire
SN16 9BZ
Trustees
Sharon Nolan Chair
Angela Sykes
Roger Griffin
Janet Casselden
Tony McAleavy
Mark Odlum
Maria Marsh
David Heiland
Jonathan Tucker
Museum Council
VACANT Chair
Susan Mockler Vice Chair
Ken Binstead Treasurer
Angela Sykes
Deborah Clogg Collections
Bridget Robinson Volunteers
Janet Casselden Education and Outreach
Catherine Doody
Maria Marsh Coin Hoard Project
Carolyn Brothwood Events and Rausing Bookings
Graham McDougal Events and Website Updates
Sharon Nolan Shop

Independent Examiner

BW Business Accountants & Advisers Limited Henleaze Business Centre Harbury Road Bristol BS9 4PN

Page 3

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110 For the Year Ended 31 March 2023

TRUSTEES' ANNUAL REPORT

Athelstan Museum Malmesbury Trustee Report 2022-23

The Museum continued to thrive and remained sustainable during the period.

Visitors

Visitor numbers increased steadily post COVID. We had 14,649 visitors of which 2,040 were under 18s. We are gradually returning to pre COVID figures. International visitors returned and with our increased social media presence, the newly displayed Roman Coin Hoard and temporary exhibitions saw residents and visitors from local towns.

Income

Grants, the cashless donation box, together with a Coin (waterfall) box which was refreshed with new illustrations, and our Tiger box brought in £10,225.19. Gift aid was recovered where appropriate. We had a donation of £4,000 from a local family, a biography donation of £2,000 and a donation of £1,000 from the estate of a member’s wife.

The Rausing building income from lettings increased. We now have regular bookings from yoga teachers and there is an occasional rental income from family parties.

Collection

Over the last year there was a steady series of offers for the Museum collection which were reviewed by the team against our Collections Policy. Those selected as appropriate to take in were then formally recorded and entered onto the online catalogue, Modes.

We acquired new items for the Collection including a silver Athelstan penny, an original Charles 1st letter mentioning Malmesbury, some cards related to Cowbridge House and a Hobbes manuscript which were purchased from Museum funds.

A replica Anglo Saxon sword, such as King Athelstan might have used, commissioned by the Masonic Order of Athelstan and made by Hector Cole and Tim Blades, was loaned to the Museum and is on display.

Work also progressed, following Accredited Museum processes, to move out of the collection objects taken in in past years that have no relevance, and hence release space for more relevant items.

Regular checks were undertaken to ensure the health of the collection in terms of potential pests and other condition issues and professional advice taken where needed.

A project to address the backlog of collection objects on Modes with no image progressed well and is now well on the way to completion.

The Museum participated in a cross-county ‘proof of concept’ project, funded by the Arts Council, on achieving online exhibitions.

Work was undertaken to update the Museum website and make it more useful to viewers.

Items from the Collection not on display were made accessible where requested to researchers and other interested parties.

Exhibitions

After years of conservation and recording work, delayed by Covid, the Malmesbury Roman Coin Hoard was launched in its specialist display case at the beginning of this year. A replica Anglo Saxon sword, such as King Athelstan might have used, commissioned by the Masonic Order of Athelstan and made by Hector Cole and Tim Blades, was loaned to the Museum and is on display. In addition, other new items to the collection have gone on display, such as the original silver penny.

The Exhibitions team have mounted temporary exhibitions on the mezzanine every three months. We had the 17th century Malmesbury Witch Trials, Romans, the Malmesbury Twinning Association and The Malmesbury Branch Railway during this period. These are advertised on the website. The information is collated and printed onto boards which fit our rotating display stands, at Museum cost.

There was also a display of an Indian coat reputed to have belonged to Warren Hastings, with information about other Malmesbury links to the East India Company.

The Museum has partnered with a local art gallery in a display of work by Malmesbury artists since World War II. The lighting downstairs in the museum has been improved.

Page 4

Athelstan Museum Malmesbury CIO

Registered Charity No. 1174110

For the Year Ended 31 March 2023

Events

Our tea time talks proved a new and successful idea. There was a series of six, from February to July, charged at £5.00 per ticket. This included tea and cake and a talk by a local speaker. They attracted a different demographic, often older people who no longer want to go out at night. They were able to talk to others so it also created a social event.

Evening events were charged at a higher price and again attracted a different demographic eg for Mike Fenton’s book launch we had railway enthusiasts. Our new Events co-ordinator worked hard to learn the role and has been supported by a newly formed events team. Event volunteers are different people from Museum volunteers and co-ordinated by an event volunteer co-ordinator, there is some crossover.

Museum Shop

Turnover increased from £10,798 to £16,304, and it went from an overall loss of (£1,418) to a profit of £8,453. All profits go to supporting the Museum. The shop team recruited two new volunteers to help. Local cards and books sell well, as do gifts for both adults and children. We participated in Museum Shop Sunday before Christmas.

Volunteers

Our volunteer base is strong. Most help out on the desk, answering questions and showing visitors around or serving in the shop during a two-hour shift. Our key volunteers on the Museum Management Team lead other teams, eg Collections, Education, Exhibitions. We still have not filled the post of Chair or leader for this group since our Chairman stepped down after seven years in the job. Our Vice Chair manages the monthly meetings.

Education and Outreach 2022-2023

The first full year without Covid restrictions has proved that maintaining relationships is extremely important if we are to continue developing our Education and Outreach offer to the local community. The drop in volunteer numbers has also had an impact on maintaining pre Covid activity.

Loss of contact with individuals in local schools, due to staff movement and school closure during the pandemic, has meant fewer activities have occurred. However, staff who moved to other schools have contacted us and requested either loan boxes or activity days, and these schools have tended to be further away.

We still offer the activities and loan boxes (including a growing selection of dressing up costumes) covering Anglo Saxons and Vikings, WW2, Toys through the ages, 17th century. We are able to adapt sessions to the specific requests of teachers.

Activity days for children and families during school holidays have also reduced / or been cancelled due to poor response.

The development of Adult study days has also not progressed as far as we would have liked, although lectures and talks have been maintained by the Events team.

In conclusion it would seem that the effect the pandemic had a was detrimental to this section of the Museum, and this past year has been a difficult one.

Malmesbury Town and the Environment

Malmesbury High Street is busy. Although we no longer have any banks the shops are occupied and appear to be surviving. Cafes, restaurants and hotels seem to do good business but some pubs struggle. Our Town Council works hard to promote tourism and the Museum benefits from this. There is a project to enhance The Birdcage, a part of the Historic centre, with a Statue of King Athelstan and seating / planting which would be attractive to visitors. The Museum is benefitting from this environment.

Page 5

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110

For the Year Ended 31 March 2023

Trustees' responsibilities statement

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).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' annual report was approved on _______ and signed on behalf of the trustees by:

Sharon Nolan – Chair

Page 6

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110 For the Year Ended 31 March 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ATHELSTAN MUSEUM MALMESBURY CIO

I report to the trustees on my examination of the financial statements of Athelstan Museum Malmesbury CIO ("the charity") for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and, in carrying out my examination, I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement

I have completed my examination. I confirm no material matters have come to my attention in connection with the examination giving me cause to believe
that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts
and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view, which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention shuld be drawn in this report in order to
enable a proper understanding of the accounts to be reached.
Natalie Binstead-Wey ACA CTA
BW Business Accountants & Advisers Limited
Henleaze Business Centre
Harbury Road
Bristol
BS9 4PN
Date:
13 September 2023

Page 7

Athelstan Museum Malmesbury CIO Registered Charity No. 1174110 For the Year Ended 31 March 2023

Note
Income from:
Donations and legacies
4
Other trading activities
5
Other non-trading activities
Investments
Total income
Expenditure on:
Costs of other trading activities
6
Charitable activities
7
Total expenditure
Net income for the year
Transfer between funds
16
Net movement in funds
16
Total funds at 1 April 2022
16
(as previously stated)
Prior year adjustment
15
Total funds at 1 April 2022
15
(as restated)
Total funds at 31 March 2023
16
Unrestricted
Restricted
Total funds
Total funds
funds
funds
2023
2022
£
£
£
£
12,099
-
12,099
51,212
24,831
-
24,831
16,160
1,038
4,710
5,748
12,941
-
-
-
1
37,968
4,710
42,678
80,315
7,851
-
7,851
12,216
17,383
13,744
31,127
39,371
25,234
13,744
38,978
51,587
12,734
(9,034)
3,700
28,728
123
(123)
-
-
12,857
(9,157)
3,700
28,728
1,410,314
22,166
1,432,480
1,403,752
(2,844)
2,844
-
-
1,407,470
25,010
1,432,480
-
1,420,327
15,853
1,436,180
1,432,480

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on page 10 onwards form part of these financial statements.

Page 8

Note
£
£
Fixed assets
Tangible assets
11
1,283,089
Current assets
Stock
12
7,166
Debtors
13
2,278
Cash at the bank and in hand
144,522
153,966
Liabilities
Creditors: amounts falling due within
14
(876)
one year
Net current assets
153,090
Total assets less current liabilities
1,436,180
Funds
Unrestricted funds
16
1,420,327
Restricted funds
16
15,853
Total funds
1,436,180
Athelstan Museum Malmesbury CIO
Company number: CE010686
For the Year Ended 31 March 2023
2023
£
7,235
4,759
150,584
2
£
1,270,752
162,578
(850)
161,728
1,432,480
1,410,314
22,166
1,432,480
022

The accounts were approved by the Trustees on _____ and were signed on its behalf by:

Sharon Nolan – Chair

The notes on page 10 onwards form part of these financial statements.

Page 9

Athelstan Museum Malmesbury CIO Company number: CE010686

For the Year Ended 31 March 2023

1 General information

Athelstan Museum Malmesbury is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission in England and Wales. The address of the principal office is Town Hall, Cross Hayes, Malmesbury, Wiltshire SN16 9BZ.

2 Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)) and the Charities Act 2011.

3 Accounting policies

Basis of preparation

The financial statements have been prepared on a historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in Sterling, which is the functional currency of the charity.

Cash Flow statement

The charity has taken the exemption available in FRS102 not to prepare a cash flow statement.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The charity continued to face the emergeny created by the global Coronavirus pandemic but the trustees have taken all reasonable steps to limit expenditure and adjust working practices and are satisified about the charity's ability to continue as a Going Concern.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amount reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations on future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment.

Restricted funds are subject to restrictions on their expenditure declared by the donor, or through the terms of an appeal, and fall in to one of two sub-classes: restricted income or endowment funds.

Page 10

Income

All income is included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are intially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other recognised gains and losses except to which it offsets any previous revaluation gain. In which case, the loss is shown within other recognised gains and losses on the statement of financial activities.

Page 11

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 12

Athelstan Museum Malmesbury CIO Company number: CE010686 For the Year Ended 31 March 2023

4 Income from: Donations and legacies

Current year

Donations - general
Legacies
Memberships
Grants
Grants receivable
Prior year
Donations - general
Legacies
Memberships
Grants
Grants receivable
Income from: Other trading activities
Fundraising events & bar income
Room hire
Shop income
Unrestricted
Restricted
Total Funds
Funds
Funds
2023
£
£
£
9,279
-
9,279
-
-
-
-
-
-
2,820
-
2,820
12,099
-
12,099
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
23,397
-
23,397
-
-
-
-
-
-
27,065
-
27,065
50,462
-
50,462
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
£
8,527
-
8,527
5,302
-
-
-
60
16,304
-
16,304
10,798
24,831
-
24,831
16,160

5 Income from: Other trading activities

All income from other trading activities received in to the prior year was for unrestricted purposes.

Page 13

6 Costs of other trading activities

Shop costs - purchases
Shop expenses
Fundraising costs
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
£
7,239
-
7,239
11,516
612
-
612
700
-
-
-
-
7,851
-
7,851
12,216

All costs of other trading activities incurred in the prior year were from unrestricted funds.

Direct costs:
Events
Volunteers' expenses
Rates & water
Light & heat
Mezzanine improvements
Event refunds
Coin Hoard exhibit
Turner exhibition set up costs
Training costs
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
£
-
-
-
34
-
34
-
576
-
576
294
4,123
-
4,123
2,785
-
-
-
-
-
-
-
-
-
7,826
7,826
15,307
-
5,918
5,918
6,337
-
-
-
250
4,733
13,744
18,477
24,973

During the prior year, expenditure of £15,307 on the Coin Hoard exhibit and £6,337 on Turner exhibition setup costs were from restricted funds.

All other expenditure was from unrestricted funds.

Support costs:
Repairs & maintenance
Insurance
Other office costs
Bank charges and interest
Legal & professional
Advertising
Governance costs
Cleaning
IT costs
Subscriptions
Telephone/internet
Total costs
Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
£
2,641
-
2,641
4,062
1,022
-
1,022
4,753
4,569
-
4,569
1,580
78
-
78
107
-
-
-
572
-
-
-
-
850
-
850
800
1,622
1,622
944
739
-
739
635
479
-
479
566
651
-
651
545
12,650
-
12,650
14,564
17,383
13,744
31,126
39,537

During the prior year, all support costs were from unrestricted funds.

Page 14

8 Taxation

The CIO is exempt from corporation tax on its charitable activities.

9 Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or related entity were received by the trustees in either the current or preceding year.

10 Statement of Financial Activities comparative figures

For the year ended 31 March 2022

Income from:
Donations and legacies
Other trading activities
Other non-trading activities
Investments
Total income
Expenditure on:
Costs of other trading activities
Charitable activities
Total expenditure
Net income for the year
Transfers between funds
Net movement in funds for the year
Total funds at the start of year
Total funds at end of year (as restated)
Tangible fixed assets
Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022 and 2023
Net Book Value
At 31 March 2022
At 31 March 2023
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
50,462 750 51,212
16,160 - 16,160
12,941
12,941
1 - 1
79,565 750 80,315
12,216 - 12,216
17,893 21,478 39,371
30,109 21,478 51,587
49,456
(20,728) 28,728
-
- -
46,612
(17,884) 28,728
1,360,858 42,894 1,403,752
1,407,470 25,010 1,432,480
Museum
Collection
Freehold
Property
Total
£
£
£
614,894
655,858
1,270,752
12,337
-
12,337
627,231
655,858
1,283,089
-
-
-
614,894
655,858
1,270,752
627,231
655,858
1,283,089

Page 15

12 Stock

----- Start of picture text -----
2023 2022
£ £
Museum shop stock 7,166 7,235
13 Debtors 2023 2022
£ £
Due in less than one year:
Trade debtors (414) 53
Other debtors 2,692 4,705
2,278 4,758
14 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors - -
Accruals and deferred income 850 850
Other creditors 26 -
876 850
----- End of picture text -----

15 Prior year adjustment

An adjustment has been made to prior year figures in relation to the brought forward value of the Coin Hoard reserve:

Opening balance at 1 April 2022 (as previously stated)
Prior year adjustment
Opening balance at 1 April 2022 (as restated)
16
Movement in funds
For the year ended 31 March 2023
1 April 2022 (as
previously
stated)
Prior year
adjustment
1 April 2022 (as
restated)
Income
£
£
Restricted funds
Coin Hoard
1,365
2,844
4,209
4,710
Turner Project
20,801
-
20,801
-
22,166
2,844
25,010
4,710
Unrestricted funds
General funds
1,410,314
(2,844)
1,407,470
37,968
1,410,314
(2,844)
1,407,470
37,968
Total funds
1,432,480
-
1,432,480
42,678
General Funds
Coin Hoard
1,410,314
1,365
(2,844)
2,844
1,407,470
4,209
Expenditure
Transfers
31 March 2023
£
£
£
(7,824)
-
1,095
(5,920)
(123)
14,758
(13,744)
(123)
15,853
(25,234)
123
1,420,327
(25,234)
123
1,420,327
(38,978)
-
1,436,180

Restricted funds

The Turner project consists of funds received from the Art Fund and NLHF to acquire a Turner watercolour of Malmesbury Abbey. This work was purchased for £425,000. The remaining expenditure will be spent on a broad and diverse activity programme to enhance the appreciation of the heritage. It will also be used to improve the museum premises to house the painting.

Coin Hoard project - funds were received for the restoration, conservation and display of the Malmesbury Coin Hoard.

Page 16

16 Movement in funds (continued)

For the year ended 31 March 2022 (as previously stated)

Restricted funds
Coin Hoard
Turner Project
Unrestricted funds
General funds
Total funds
17
Analysis of net assets
As at 31 March 2023
Tangible fixed assets
Other net assets
As at 31 March 2022 (as restated)
Tangible fixed assets
Other net assets
01 April 2021
Income
Expenditure
Transfers
31 March 2022
£
£
£
£
£
15,923
750
(15,308)
-
1,365
26,971
-
(6,170)
-
20,801
42,894
750
(21,478)
-
22,166
1,360,858
79565
(30,109)
-
1,410,314
1,360,858
79,565
(30,109)
-
1,410,314
1,403,752
80,315
(51,587)
-
1,432,480
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
1,283,089 - 1,283,089
137,238
15,853 153,091
1,420,328 15,853 1,436,180
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
1,270,752 - 1,270,752
136,718
25,010 161,728
1,407,470 25,010 1,432,480

18 Related party transactions

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

Page 17