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2023-12-31-accounts

ICOMOS-UK

Financial statements

for the year ended

31 December 2023

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, Andrew Webster -Treasurer Ataa Alsalloum -Chair Education, Training and Events Committee Deniz Beck Carl Carrington -Chair Development Committee Brandi Hall-Crossgrove William Garrett Ian George Rebecca Jones Peter Marsden -Chair World Heritage Committee Valeria Passetti Sian Rees Christopher Underwood Rosalyn Watson

from 6 Jul 2023

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 Andrew McKean -Chair Cultural Tourism Committee Tarek Teba -Chair Digital Technology Committee Vasilis Sarhosis -Chair ISCARSAH Committee Doug Evans -Chair Wood Committee

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 since 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

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 2023.

ICOMOS-UK continues to organise events that chime with current themes, events, or issues. In February 2023, an on-line discussion was held on Heritage and Identity in times of Peace and War . Organized by our Emerging Professional Group in collaboration with emerging professionals in ICOMOS Portugal, the event focused on the powerful influence of heritage on identity as well as on threats to such links from regeneration and modernity and from the impacts of conflicts, as illustrated by examples from around the world. Speakers included Dr Ataa Alsalloum: University of Liverpool, Dr Hossam Mahdy: Freelance Consultant, UK, and Dr Caroline Sandes: Cultural heritage project manager & researcher, UK.

In April, a major hybrid event was organized in collaboration with the University of Greenwich on Embedding a Rights-based Approach to Conservation. This conference explored the characteristics of a rights-based approach to heritage conservation reflecting shared history and heritage and its application to World Heritage sites and other heritage assets in the UK that aims to enhance the long term sustainability of the communities who inhabit and support them. Speakers included Robert Bevan: Mayor's Commission for Diversity in the Public Realm, Clara Arokiasamy: President ICOMOS-UK, Professor Dan Hicks: Pitt Rivers Museum, Benedicte Selfslagh: ICOMOS, Phil Foxwood: DCMS, Dr Paul Mullan: The National Lottery Heritage Fund in Northern Ireland, Professor Julia Aglionby: University of Cumbria, Caitlin Osborne: TDR Heritage, Sir Geoffrey Palmer: Heriot-Watt University, Dr Errol Francis, and Jean-Francois Manicom: Museum of London Docklands.

The ICOMOS-UK Wood Committee continues to organise monthly video lectures. Highlights from the year include Making Medieval Screens in East Anglia : Dr Lucy Wrapson, Conservation of Wooden Churches in Poland: Tomasz Tomaszek, 18th-19thC Swiss Timber Bridges and Roofs : Lousi Vandenabeele & Clens Knobling, and Irish toghers and the Stories they can tell : Cathy Moore. All these and our other main events are available to view on YouTube channels.

ICOMOS-UK members remain active in many ICOMOS International Scientific Committees and contribute to the work of the ICOMOS World Heritage and Monitoring Units through involvement with Desk Reviews and occasional Reactive Monitoring or Advisory missions to World Heritage sites outside the UK.

Our digital presence continued to expand, as has our Twitter followers and web traffic. Most importantly our membership continued to grow during the year.

In line with many other organisations, ICOMOS-UK's work is now done substantially on-line, although we do maintain our small office space in Cowcross Street as part of the community of heritage organizations within the building that benefits from the facilities that are offered.

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.

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

Page 3

International Council on Monuments and Sites, UK

Trustees' Annual Report

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

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 2008. 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 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 2023 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:

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 2023

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
2023
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
48,457
48,457
5,665
5,665
34
34
-
54,156
-
-
54,156
20,451
20,451
2,147
2,147
7,177
7,177
2,075
2,075
18,093
18,093
49,943
-
-
49,943
4,213
-
-
4,213
2,500
(2,500)
-
6,713
(2,500)
-
4,213
15,549
2,500
6,855
24,904
22,262
-
6,855
29,117
2022
Total
Funds
£
47,856
5,341
4
-
53,201
24,860
3,220
6,316
1,730
16,683
52,809
392
-
392
24,512
24,904

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 2023

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
£
£
-
15,164
14,435
21,055
50,654
21,537
29,117
£
29,117
6,855
22,262
-
£
29,117
2023
2022
£
-
12,164
8,008
20,890
41,062
16,158
24,904
24,904
6,855
15,549
2,500
24,904

The financial statements were approved by the Trustees on 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 2023

1 Constitution and objects

2 Accounting policies

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.

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 2023

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

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

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.

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.

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.

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 2023

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
Sale of publications
5
Investment income
Bank interest received
6
Direct costs
Wages and salaries
Payroll service
Advertising
Restricted projects
Office rent and storage
Depreciation
Fees for HLF Bid
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
37,572
-
37,572
7,885
7,885
3,000
-
3,000
-
-
-
48,457
-
48,457
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
5,665
-
5,665
-
-
-
-
-
5,665
-
5,665
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
34
-
34
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
16,515
-
16,515
576
-
576
-
-
-
-
-
-
3,360
-
3,360
-
-
-
-
-
-
20,451
-
20,451
Total
Funds
2022
£
36,495
8,560
2,801
-
47,856
Total
Funds
2022
£
5,341
-
-
5,341
Total
Funds
2022
£
4
Total
Funds
£
16,971
576
1,453
600
2,760
-
2,500
24,860

Page 10

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2023

7
Support costs
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
Printing, stationery postage and telephone
2,060
-
2,060
Computer costs
2,742
-
2,742
Insurance
1,531
-
1,531
Travel & subsistence
-
-
-
Affiliation fees
590
-
590
Website expenses
183
-
183
Miscellaneous expenses
71
-
71
7,177
-
7,177
8
Governance costs
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
Independent examination fee
900
-
900
Bank charges
1,175
-
1,175
2,075
-
2,075
9
Analysis of resources expended by expenditure type
Staff
Restricted
Other
Total
Costs
Funds
Costs
2023
2023
2023
2023
£
£
£
£
Subvention to ICOMOS International
18,093
18,093
Costs of generating income
from charitable activities
2,147
2,147
Costs of generating funds
-
-
20,240
20,240
Direct costs
16,515
-
3,360
19,875
Support costs
576
7,177
7,753
17,091
-
10,537
27,628
Governance
2,075
2,075
17,091
-
32,852
49,943
10
Net incoming resources
This is after charging
2023
£
Depreciation of tangible fixed assets
-owned by the charity
-
Total
Funds
2022
£
1,479
2,542
1,725
-
400
170
-
6,316
Total
Funds
2022
£
900
830
1,730
Total
2022
£
16,683
3,220
19,903
22,831
8,345
31,176
1730
52,809
2022
£
-

During the year, no trustees received any remuneration as a trustee During the year, no trustees received any benefits in kind

During the year, no trustees received reimbursement of expenses (2022 Nil )

Page 11

International Council on Monuments and Sites, UK Notes to the Financial Statements - 31 December 2023

11 Independent examiner's remuneration

The independent examiner's remuneration amounted to an Independent Examination fee of £900 (2022 £900) and a payroll service fee of £576 (2022 £576)

12
Staff costs
Staff costs were as follows
2023
£
Salaries
16,515
The average number of persons employed by the charity during the year was:
2023
Nos
1
Average headcount expressed as a full time equivalent:
2023
Nos
1
No employee received remuneration amounting to more than £60,000 in either year
13
Tangible fixed assets
Computer
Equipment
2023
Cost
£
Balance at 1 January 2023
3,192
Purchases in year
-
Balance at 31 December 2023
3,192
Depreciation
Balance at 1 January 2023
3,192
Charge for the year
-
Balance at 31 December 2023
3,192
Net book values
Balance at 31 December 2022
-
Balance at 31 December 2021
-
14
Debtors
2023
£
Donation
7,000
Prepayments
1,164
Tax and Gift Aid recoverable
7,000
15,164
15
Creditors: amounts due within one year
2023
£
Accruals
2,707
Subscriptions paid in advance
18,830
21,537
2022
£
16,971
2022
Nos
1
2022
Nos
1
Computer
Equipment
2022
£
3192
-
3,192
3,192
-
3,192
-
-
2022
£
7,000
1,164
4,000
12,164
2022
£
4,393
11,765
16,158

Page 12

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2023

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 restricted funds
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
19
Related Party
Opening
Balance
£
2,500
15,549
Incoming
Resources
Transfers
resources
expended
in/(out)
£
£
£
(2,500)
54,156
49,943
2,500
Carried
forward
£
-
22,262
18,049 54,156
49,943
-
22,262
130
5,685
1,040
130
5,685
1,040
6,855 -
-
-
6,855
24,904 54,156
49,943
-
29,117
Opening
Balance
£
2,500
15,549
Incoming
Resources
Transfers
resources
expended
in/(out)
£
£
£
(2,500)
54,156
49,943
2,500
Carried
forward
£
-
22,262
18,049
6,855
54,156
49,943
-
-
-
22,262
6,855
24,904 54,156
49,943
-
29,117
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
2023
2023
£
£
£
-
-
43,799
6,855
50,654
(21,537)
(21,537)
22,262
6,855
29,117
Total
Funds
2022
£
-
41,062
(16,158)
24,904

The International Monuments Trust (IMT) Charity number 295131 is a related party whose trustees are appointed by the trustees of ICOMOS-UK. Of the three current trustees of IMT one is also a trustee of ICOMOS-UK. During the year a grant of £ 7,000 ( 2022 £ 7,000) 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
Advertising
Office rent, storage and services
Depreciation
HLF Bid
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
ICOMOS-UK Conference 2023
Young Professional Event
Iran Vernacular Architecture
Digital Technologies
HIA Webinar Series with WH-UK
Christmas lectures
Expenditure
ICOMOS-UK Conference 2023
Christmas Lecture
Eventbrite fees
Net income from events
Income and Expenditure Account Year to 31 December 2023
2023
£
885
7,000
35,572
2,000
3,000
2023
£
48,457
5,665
34
-
54,156
49,943

4,213
4,517
169
-
-
979
-
5,665
2,142
5
-
2,147

3,518
2022
£
1,560
7,000
33,295
3,200
2,801
-
5,665
-
-
47,856
-
5,341
-
-
34 5,341
4
16,515
576
-
3,360
-
-
4
-
53,201
16,971
576
1,453
2,760
-
2,500
20,451 24,260
2,147 3,220
2,060
2,742
1,531
-
590
183
71
1,479
2,542
1,725
-
400
170
-
7,177 6,316
900
157
1,018
900
170
660
2,075 1,730
18,093 16,683
£
£
52,209
992
4,520
144
232
-
445
5,341
3,129
91
-
3,220
2,121