## ICOMOS-UK
## Financial statements
for the year ended
## 31 December 2021
Charity No 1175871
**INTERNATIONAL COUNCIL ON MONUMENTS AND SITES, UK**
## **International Council on Monuments and Sites, UK**
## **Contents**
||**Page**|
|---|---|
|Reference and administrative details of the charity, its Trustees and Advisors|1|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the financial statements|8 to 13|
|The following page does not form part of the statutory financial statements.||
|Income and Expenditure Account|14|
## **International Council on Monuments and Sites, UK**
## **Reference and Administration Details**
Charity name International Council on Monuments and Sites, UK Other name ICOMOS-UK Registered charity number 1175871 Principal address 70 Cowcross Street, London EC1M 6EJ
## **Names of the trustees who manage the charity**
Clara Arokiasamy
-President
-Chair Intangible Cultural Heritage Committee Robert Early -Vice President, from 29 Apr 2021 Susan Denyer -Secretary to 29 Apr 2021 Andrew Webster -Treasurer Paul Walshe -Chair Cultural Landscapes & Historic Gardens Committee to 29 Apr 2021 Simon Woodward -Chair Cultural Tourism Committee to 14 Jan 2021 Michael Mail -Chair Development Committee to 29 Apr 2021 Tarek Teba -Chair Digital Technology Committee to 29 Apr 2021 Sean O'Reilly -Chair Education, Training and Events Committee to 29 Apr 2021 Clara Arokiasamy -Chair Intangible Cultural Heritage Committee to 29 Apr 2021 Vasilis Sarhosis -Chair ISCARSAH Committee to 29 Apr 2021 Doug Evans -Chair Wood Committee to 29 Apr 2021 Peter Marsden -Chair World Heritage Committee to 29 Apr 2021 Deniz Beck from 29 Apr 2021 Chris Blandford to 29 Apr 2021 Carl Carrington from 29 Apr 2021
Simon Woodward Michael Mail Tarek Teba Sean O'Reilly Clara Arokiasamy Vasilis Sarhosis Doug Evans Peter Marsden Deniz Beck Chris Blandford Carl Carrington Dorian Crone Robert Early Brandi Hall-Crossgrove David Jennings Keith Lilley Lesley Macinnes Michael Mail Peter Marsden Hazel Mcgregor Valeria Passetti Sian Rees Sarah Simmonds Christopher Underwood
to 29 Apr 2021 from 29 Apr 2021 to 29 Apr 2021
to 29 Apr 2021 from 29 Apr 2021 from 29 Apr 2021 from 29 Apr 2021 from 29 Apr 2021
-Chair Development Committee -Chair World Heritage Committee
from 29 Apr 2021
## **Observers**
The Rt Hon The Lord Hankey -Past President Tom Hassall -Past President Richard Hughes -Past President Mansell Jagger -Past President David Thackray -Past President Paul Walshe -Chair Cultural Landscapes & Historic Gardens Committee from 29 Apr 2021 Andrew McKean -Chair Cultural Tourism Committee from 29 Apr 2021 Tarek Teba -Chair Digital Technology Committee from 29 Apr 2021 Sean O'Reilly -Chair Education, Training and Events Committee from 29 Apr 2021 Vasilis Sarhosis -Chair ISCARSAH Committee from 29 Apr 2021 Doug Evans -Chair Wood Committee from 29 Apr 2021
Page 1
## **International Council on Monuments and Sites, UK**
## **Trustees' Annual Report**
## **Names and addresses of advisors**
**Bankers** HSBC 39 Tottenham Court Road London W1T 2AR **Independent examiner** Anthony Alford Chartered Accountant Shepherd's Crook Netherbury Dorset DT6 5LY **Name of senior member of staff** Susan Denyer Secretary
## **Structure, Governance and Management**
Type of governing document - Constitution of the Charitable Incorporated Organisation registered by the Charity Commission on 22 November 2017 Trustee selection method - Elected by the members of the organisation. - Three trustees were appointed under the constitution. - The three founder trustees then appointed all the existing trustees of the old ICOMOS-UK charity to be trustees of the CIO. - At the first AGM of the members of the CIO all the charity trustees are required to retire from office - At every subsequent AGM of the members of the CIO, one third of the charity trustees shall retire from office. If the number of charity trustees is not three or a multiple of three, then the number nearest to one-third shall retire from office. -The charity trustees to retire by rotation shall be those who have been longest in office slice their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot.
## **Objectives and Activities**
## **Policies and objectives**
The objects of the CIO are to advance for the public benefit the protection, conservation, preservation and enhancement of monuments, groups of buildings and landscapes of historical or public interest, through fostering national and international co-operation promoting good practice and harnessing skills and technical capabilities.
## **Main activities undertaken to further the charity's purpose for the public benefit**
## ICOMOS-UK
- provides a forum for all those involved in the conservation of cultural heritage
- facilitates professional dialogue and exchange on both specialist and general conservation issues
- works for higher standards in the conservation of cultural heritage
- plays a leading role in implementing the World Heritage Convention within the UK and in promoting exemplar custodianship of World Heritage sites
- provides links with the international network of ICOMOS members
- promotes international best practice through publications, research, conferences and seminars - promotes education and training programmes for conservation work
- encourages a wide understanding of the scope and value of cultural heritage
- encourages cultural tourism initiatives
Page 2
## **International Council on Monuments and Sites, UK**
## **Trustees' Annual Report**
## **Achievements and Performance**
## **Review of activities**
This review covers the twelve month period from 1 January to 31 December 2021.
Our activities in 2021 were once again dominated by the Covid-19 epidemic. In spite of difficulties, we managed to allow our staff to work as normal hours, albeit mostly from home, and so we have been able to continue servicing our members and to hold a full range of committee meetings. in previous years.
Our remote 2021 AGM was well attended and included a secure online voting platform for the election of Officers and Trustees.
During the year we held a successful range of public on-line events. Our first event of the year, Rome Was!, a virtual lecture on 24 February 2021, showcased the challenge of photographing views of Rome as engraved and etched by Giambattista Piranesi in the middle of the 18th Century, as well as other views of Rome painted by artists from the 15th through the 19th Centuries. On 9 April, the Emerging Professionals Group organised their first event as an online conversation on The World of World Heritage between eminent speakers. This was followed on 30 June by an online conversation organised by the Cultural Tourism Committee in collaboration with the Tourism Society on Staycations; A Blessing or a Challenge for Cultural Heritage?, with speakers from English Heritage, Historic Homes, the National Trust and the National Trust for Scotland. On 29 September 2021 an online lecture on Sustainable Technologies in Conservation Areas: Managing Disaster Risks explored how digital infrastructures could save monuments and sites in strategic conservation areas. A debate on Ethical Standards in Interdisciplinary Heritage: Barriers or Bonuses followed on 6 October, organised by the Education and Training Committee. It focused on gathering brief views from a cross-section of heritage sector players, to address how we can provide adequate knowledge, training and guidance in ethical matters and standards for practising and emerging heritage players and stakeholders. Finally on 14 October, in a Virtual Conference: Promoting Cultural Heritage as a Key driver for Local Climate Action, speakers from cultural agencies and civil society as well as independent research organisations explored relationships between agencies and communities in the context of climate change and highlighted exemplar cultural actions across the UK.
All these events are now available to watch on our You Tube channel accessible through our website. This feature has proved highly beneficial in expanding the impact of our events in time and space.
In December 2021 we also held a one day virtual meeting for invited participants, including from the DCMS and heritage agencies, on how the UK might ratify the Intangible Heritage Convention. This brought together national and international speakers who explored differing options available to State Parties to UNESCO on the implementation of the Convention.
The pandemic has brought severe constraints, particularly in terms of eliminating opportunities for face to face conferences for which we could have charge a fee, but it has also brought opportunities not only to expand our audiences and allow easy access to meetings, but also to broaden our marketing. Our digital presence has continued to expand, as have our Twitter followers and web traffic, and our membership has also continued to grow during the year.
## **Financial Review**
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Page 3
## **International Council on Monuments and Sites, UK**
## **Trustees' Annual Report**
## **Reserves policy**
The trustees aim to keep reserves sufficient to cover 2-4 months expenditure
## **Details of any funds materially in deficit**
No fund of the Charity is in deficit
## **Selection of Trustees**
Selection of new trustees is made on the basis of particular expertise in a field relevant to the activity of ICOMOS-UK that will enable them to make a valuable contribution to the organisation.
## **Organisational structure and decision making.**
The day to day management of the charity is provided by the secretary supported by an administrator and an events co-ordinator and conducted in accordance with the policy and guidance given by the Executive Committee.
## **Accounting responsibilities of the trustees**
Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the association and of the income and expenditure of the association for that period. In preparing these accounts the trustees
- Select suitable accounting policies and then apply them consistently;
- Make judgments and estimates that are reasonable and prudent
- Follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the association will continue its operations
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the association and to enable them to ensure that the accounts comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2019. They are also responsible for safeguarding the assets of the association and hence for taking reasonable steps for the prevention of fraud and other irregularities
## **Approval**
This report was approved by the Trustees on 10 March 2022 and signed on their behalf
Clara Arokiasamy President
Page 4
## **International Council on Monuments and Sites, UK**
## **Independent Examiner's Report to the Trustees of the International Council on Monuments and Sites, UK (charitable incorporated organisation number 1175871 ("the CIO")**
I report on the financial statements of the CIO for the year ended 31 December 2021 which are set out on pages 6 to 13
This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in a Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the CIO and the CIO's Trustees as a body, for my work or for this report.
Responsibilities and basis of report
As the CIO's Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act")
I report in respect of my examination of the CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Anthony Alford Chartered Accountant Shepherd's Crook, Netherbury, Dorset DT6 5LY
Page 5
## **International Council on Monuments and Sites, UK**
## **Statement of Financial Activities for the year ended 31 December 2021**
|**Notes**
**Income from**
Donations
3
Income from Charitable Activities
4
Investments
5
Other Income
**Total Income**
**Expenditure on**
Charitable activities
Direct costs
6
Costs of conference and seminars
Support costs
7
Governance costs
8
Subvention to ICOMOS International
**Total Expenditure**
**Net income before other recognised gains and losses**
**Transfers between funds**
**Net Movement in Funds**
**Funds brought forward**
**Total funds carried forward**|**2021**
**Unrestricted**
**Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
48,192
48,192
3,418
3,418
-
-
-
51,610
-
-
51,610
29,319
29,319
87
87
5,451
5,451
1,558
1,558
17,495
17,495
53,910
-
-
53,910
(2,300)
-
-
(2,300)
2,500
(2,500)
-
200
(2,500)
-
(2,300)
14,357
5,000
7,455
26,812
14,557
2,500
7,455
24,512|**2020**
**Total**
**Funds**
**£**
50,088
989
5
-|
|---|---|---|
|||51,082|
|||29,511
64
6,072
1,528
18,869|
|||56,044|
|||(4,962)
-|
|||4,962
-
31,774|
|||26,812|
All activities relate to continuing operations.
The notes on pages 8 to 13 form part of these financial statements
Page 6
## **International Council on Monuments and Sites, UK**
## **Balance Sheet as at 31 December 2021**
|Notes
**Fixed assets**
Tangible assets
13
**Current assets**
Debtors and prepayments
14
Cash at bank held by ICOMOS-UK
Cash at bank and petty cash
**Current liabilities**
Creditors : amounts falling due within one year
15
**Net Current assets**
**Net Assets**
**Charity funds**
Restricted funds
Unrestricted funds
General
Designated
16|£
£
-
11,990
8,329
17,587
37,906
13,394
24,512
£
24,512
7,455
14,557
2,500
£
24,512
2021|2020
£
798
17,070
9,039
14,116|
|---|---|---|
|||40,225|
|||14,211|
|||26,014|
|||26,812|
|||7,455
14,357
5,000|
|||26,812|
The financial statements were approved by the Trustees on 10 March 2021 and signed on their behalf by:
Clara Arokiasamy President
Andrew Webster Treasurer
The notes on pages 8 to 13 form part of these financial statements
Page 7
## **International Council on Monuments and Sites, UK**
## **Notes to the Financial Statements - 31 December 2021**
## **1 Constitution and objects**
- 1.1 The CIO is governed by a constitution registered with the charity commission on 22 November 2017
- 1.2 The objects of the charity are to secure for the public benefit the preservation, development and enhancement of building and features of historic or public interest and to foster co-operation at national and international levels to this end.
- 1.3 The activities of the CIO are the same as those formerly carried out by a charity also known as ICOMOS-UK whose assets and liabilities were transferred to the CIO with effect from 1 January 2018.
- 1.4 The registered charity number is 1175871
- 1.5 The principal place of operation is 70 Cowcross Street, London EC1M 6EJ
## **2 Accounting policies**
- 2.1 Basis of preparation of accounting statements
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
- 2.2 Fund accounting
General Funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The name and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## 2.3 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income Tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
## 2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of the resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use,
Page 8
## **International Council on Monuments and Sites, UK**
## **Notes to the Financial Statements - 31 December 2021**
Accounting policies (continued)
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities
## 2.5 Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset my not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activity.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimate residual value, over their expected useful lives on the following bases:
Fixtures and fittings 25% on reducing balance Computer equipment 25% straight line
## 2.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## 2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## 2.8 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.
## 2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt, or the amount it has received as advanced payments for the goods or services that it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
## 2.10 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 9
## **International Council on Monuments and Sites, UK**
## **Notes to the Financial Statements - 31 December 2021**
|3
**Income from donations**
Donations - by subscriptions
Donations - other
Gift Aid
Grants from Government Agencies
4
**Income from charitable activities**
Income from conferences and seminars
Advisory income
Intern grant
Sale of publications
5
**Investment income**
Bank interest received
6
**Direct costs**
Wages and salaries
Payroll service
Restricted projects
Office rent and storage
Depreciation
Equipment|Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
36,846
-
36,846
10,690
10,690
656
-
656
-
-
-
48,192
-
48,192
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
2,158
-
2,158
-
-
1,260
1,260
-
-
-
3,418
-
3,418
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
21,099
-
21,099
864
864
-
-
-
6,558
-
6,558
798
-
798
-
-
-
29,319
-
29,319|Total
Funds
2020
£
37,123
9,965
3,000
-|
|---|---|---|
|||50,088|
|||Total
Funds
2020
£
668
267
-
54|
|||989|
|||Total
Funds
2020
£
5|
|||Total
Funds
2020
£
20,001
432
-
8,280
798
-|
|||29,511|
Page 10
## **International Council on Monuments and Sites, UK**
## **Notes to the Financial Statements - 31 December 2021**
|7
**Support costs**
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
Printing, stationery postage and telephone
1,908
-
1,908
Computer costs
1,090
-
1,090
Insurance
1,578
-
1,578
Travel & subsistence
20
20
Affiliation fees
740
-
740
Website expenses
115
-
115
Miscellaneous expenses
-
-
-
5,451
-
5,451
8
**Governance costs**
Unrestricted
Restricted
Total
Funds
Funds
Funds
2021
2021
2021
£
£
£
Independent examination fee
900
-
900
Bank charges
658
-
658
1,558
-
1,558
9
**Analysis of resources expended by expenditure type**
Staff
Restricted
Other
Total
Costs
Funds
Costs
2021
2021
2021
2021
£
£
£
£
Subvention to ICOMOS International
17,495
17,495
Costs of generating income
from charitable activities
87
87
Costs of generating funds
-
-
17,582
17,582
Direct costs
21,099
-
8,220
29,319
Support costs
5,451
5,451
21,099
-
13,671
34,770
Governance
1,558
1,558
21,099
-
32,811
53,910
10
**Net incoming resources**
This is after charging
2021
£
Depreciation of tangible fixed assets
-owned by the charity
798|Total
Funds
2020
£
1,414
2,056
1,495
500
565
42
-|
|---|---|
||6,072|
||Total
Funds
2020
£
900
628|
||1,528|
||Total
2020
£
18,869
64|
||18,933|
||29,079
6,072|
||35,151|
||1960|
||56,044|
||2020
£
798|
During the year, no trustees received any remuneration as a trustee, although one trustee was remunerated for her office as secretary.
During the year, no trustees received any benefits in kind
During the year, no trustees received reimbursement of expenses (2020 £500)
Page 11
## **International Council on Monuments and Sites, UK Notes to the Financial Statements - 31 December 2021**
## 11 **Independent examiner's remuneration**
The independent examiner's remuneration amounted to an Independent Examination fee of £900 (2020 £900) and a payroll service fee of £576 (2020 £432)
|12
**Staff costs**
Staff costs were as follows
Salaries
The average number of persons employed by the charity during the year was:
Average headcount expressed as a full time equivalent:
No employee received remuneration amounting to more than £60,000 in either year
13
**Tangible fixed assets**
Cost
Balance at 1 January 2021
Purchases in year
Balance at 31 December 2021
Depreciation
Balance at 1 January 2021
Charge for the year
Balance at 31 December 2021
Net book values
Balance at 31 December 2021
Balance at 31 December 2020
14
**Debtors**
Donation
Prepayments
Tax and Gift Aid recoverable
15
**Creditors: amounts due within one year**
Accruals
Subscriptions paid in advance|2021
£
21,099
2021
Nos
3
2021
Nos
1
Computer
Equipment
2021
£
3,192
-
3,192
2,394
798
3,192
-
798
2021
£
7,000
990
4,000
11,990
2021
£
2,026
11,368
13,394|2020
£
20,001|
|---|---|---|
|||2020
Nos
3
2020
Nos
1
Computer
Equipment
2020
£
3192
-|
|||3,192|
|||1,596
798|
|||2,394|
|||798|
|||1,596|
|||2020
£
9,000
2,070
6,000|
|||17,070|
|||2020
£
4,640
9,571|
|||14,211|
Page 12
## **International Council on Monuments and Sites, UK**
## **Notes to the Financial Statements - 31 December 2021**
|16
Statement of funds
Designated funds
Advisory service
General funds
Other general funds
Total unrestricted funds
Restricted funds
CLHG Education fund
Education and training fund
Intangible Cultural Heritage in
Museums project
Total funds
17
Summary of funds
Designated funds
General funds
Restricted funds
18
Analysis of net assets between funds
Tangible fixed assets
Current assets
Creditors due within one year|Opening
Balance
£
5,000
14,357|Incoming
Resources
Transfers
Carried
resources
expended
in/out
forward
£
£
£
£
(2,500)
2,500
51,610
53,910
2,500
14,557|
|---|---|---|
||19,357|51,610
53,910
-
17,057|
||130
5,685
1,640|130
5,685
1,640|
||7,455|-
-
-
7,455|
||26,812|51,610
53,910
-
24,512|
||Opening
Balance
£
5,000
14,357|Incoming
Resources
Transfers
Carried
resources
expended
in/out
forward
£
£
£
£
(2,500)
2,500
51,610
53,910
2,500
14,557|
||19,357
7,455|51,610
53,910
-
17,057
-
-
7,455|
||26,812|51,610
53,910
-
24,512|
|||Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2021
2021
2020
£
£
£
£
-
-
798
30,451
7,455
37,906
40,225
(13,394)
(13,394)
(14,211)
17,057
7,455
24,512
26,812|
19 Related Party
The International Monuments Trust (IMT) Charity number 295131 is a related party whose trustees are appointed by the trustees of ICOMOS-UK. Of the four current trustees of IMT one is also a trustee of ICOMOS-UK. During the year a grant of £ 7,000 ( 2020 £ 9,000) to ICOMOS-UK was approved by the Trustees of IMT.
Page 13
**FOR MANAGEMENT INFORMATION ONLY**
## **International Council on Monuments and Sites, UK**
## **UNRESTRICTED FUNDS**
|**Income**
Donations
General
International Monuments Trust
Membership subscriptions:
Individual
Institutional
Gift Aid
Intern grant
Conferences, seminars and other events
Advisory income
Sale of publications
Bank interest
Contribution fron designated fund
Total Income
**Expenditure**
**Direct costs**
Staff costs
Payroll service
Office rent, storage and services
Depreciation
Equipment,software and support
**Conferences, seminars and other events**
**Support costs**
Printing, postage, telephone, fax and stationery
Computers and Internet
Insurance
Travel & subsistence
Affiliation fees (Heritage Link and World Heritage UK)
Website
Miscellaneous expenditure
**Governance costs**
Independent examination,
Bank charges
Direct Debit charges and Paypal
Subvention to ICOMOS International Headquarters, Paris
Total expenditure
**SURPLUS (DEFICIT) FOR YEAR**
**Conferences, seminars and other events**
Income
AGM Lecture
ICOMOS-UK Courses
Lectures
Christmas lectures
ICOMOS-UK Courses
Lectures
Christmas Lecture
Eventbrite fees
**Net income from events**
**Income and Expenditure Account Year to 31 December 2021**|**2021**
**£**
3,690
7,000
32,846
4,000
656|**2021**
**£**
48,192
3,418
-
2,500
54,110
53,910
200
-
-
1,000
1,158
2,158
-
-
87
87
2,071|**2020**
**£**
965
9,000
32,723
4,400
3,000|
|---|---|---|---|
||1,260
2,158
-
-||50,088|
||||-
668
267
54|
||-
21,099
864
6,558
798
-||989|
||||5|
||||5
-|
||||51,082
20,001
432
8,280
798
-|
||29,319||29,511|
||87||64|
||1,908
1,090
1,578
20
740
115
-||1,414
2,056
1,495
500
565
42
-|
||5,451||6,072|
||900
51
607||900
46
582|
||1,558||1,528|
||17,495||18,869|
||£
£||56,044|
||||(4,962)|
||||-
-
145
523|
||||668|
||||-
53
11|
||||64|
||||604|