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2022-03-31-accounts

Annual Report and Financial Statements To 31[st] March 2022

Contents
Page
1. Legal and administrative details 3
2. Trustees’ Report 4
3. Report of the independent examiner 9
4. Statement of financial activities 10
5. Balance sheet 12
6. Notes to the financial statements 13

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

2

1. Legal and Administrative Details

Charity Number 1187839
Trustees (at 31 March 2021) Sir Anthony Francis Seldon (Chair)
Dr Tracy Joanne Borman
David Anthony Bisset Lough
Rev. Prof. Diarmaid Ninian John MacCulloch
Benedict Richard Pierce Macintyre
Anne Marietta Sebba
Prof. Olivette Otele
**Trustees (at 23 January 2023) ** Sir Anthony Francis Seldon (Chair)
Kamini Banga
David Anthony Bisset Lough
Benedict Richard Pierce Macintyre
Marc Andre Lorin Polonsky
Peter John Stewart
Anne Marietta Sebba
Dr Karin Lisa von Hippel
Principal Address The National Archives
Ruskin Avenue
Richmond
TW9 4DU
Independent Examiner Gap Consultants Limited
14 Cassel Avenue
Poole
Dorset
BH13 6JD
Bankers CAF Bank
25 Kings Hill Ave
Kings Hill
West Malling
ME19 4TA
Solicitors Stone King LLP
Boundary House
91 Charterhouse Street
London EC1M 6HR

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022

The Trustees present their second annual report together with the financial statements of The National Archives Trust (the charity) for the period ended 31 March 2022. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing document, the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” and UK Accounting Standards.

2.1 Origins and history of the charity

The National Archives Trust was established in February 2020 to support and promote education in and public engagement with the nation’s documentary heritage. It works closely with The National Archives (TNA), a nonministerial Government Department that fulfils many statutory public tasks of preserving the documents and making them available to researchers. The Trust seeks to support TNA and other archives by enhancing their capacity to make their collections available for greater public engagement and enjoyment of our national heritage.

The National Archives holds over 11 million documents spanning more than 1000 years of history. It is a collection of national and international significance - the home of the nation’s stories - and contains notable items from Domesday to the first Downing Street tweets. The wider archives sector in the UK is made up of around 2500 archives, ranging from local authority archives with statutory responsibilities (‘places of deposit’) to the archives of businesses, families, notable individuals, charities and others. Most archives are currently used by only a small minority of the population, mainly those engaged in active research (such as academic study or family history), and the Trust seeks to expand new ways for the general public to encounter and connect with the stories of their families, communities and nations.

2.2 Structure, governance and management

The National Archives Trust is a charitable incorporated organisation (no. 1187839) and was registered on 10 February 2020. As a foundation model CIO, the Trust’s trustees are its only members.

Overall strategic direction and decisions rest with the Board of Trustees. All trustees at 31 March 2022 are among the first trustees at the foundation of the charity and no additional appointments have been made in this period. The trustees during the period were as follows:

Sir Anthony Francis Seldon (Chair) (appointed 10 February 2020) Tracy Joanne Borman (appointed 10 February 2020) David Anthony Bisset Lough (appointed 10 February 2020, reappointed 10 February 2022) Rev. Prof. Diarmaid Ninian John MacCulloch (appointed 10 February 2020) Benedict Richard Pierce Macintyre (appointed 10 February 2020, reappointed 10 February 2022) Anne Marietta Sebba (appointed 10 February 2020) Prof. Olivette Otele (appointed 10 February 2020 , resigned 31 May 2021) Dominic Christopher Sandbrook (appointed 10 February 2020, retired 10 February 2022)

Both trustees who departed from the Board in 2021-22 have remained in an advocacy-focused roles as Ambassadors for The National Archives Trust.

The Board met on four occasions in 2021-22, twice formally and twice informally. Following informal sessions to contribute to a fundraising feasibility study, formal meetings assessed the findings of the report, agreed future strategy and reappointed trustees.

Having assessed its skills and those required for successful future delivery, the Board started an exercise, advised by Achates Philanthropy, to recruit new trustees to broaden the diversity of its skills and backgrounds. This process will be completed in 2022-23

The National Archives Trust

Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022 (Continued)

Trustees are appointed in line with the Trust’s constitution; they may serve up to three consecutive terms of up to three years, after which they may only be reappointed after an interval of at least one year.

All trustees are required to comply with the legal and regulatory requirements and seek to follow the good practice set out in “The Essential Trustee” issued by the Charity Commission and “The Good Trustee Guide” published by the NCVO. All trustees give of their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in the accounts.

Trustees are required to disclose all relevant interests and register them with the board. In the event of a conflict of interest, the Trust’s constitution requires that trustees should withdraw from the decision-making process.

The day-to-day administration of grants and the Trust’s activities was delegated to the Head of the Trust, who was seconded from The National Archives under the terms of a secondment agreement. The Head of Trust was supported by a freelance part-time Finance Manager. The secondment ended on 31 March 2022, and the Trust has subsequently appointed Tadas Khazanavicius, formerly of the British Museum, to the role of Executive Director, starting in September 2022.

2.3 Relationship with The National Archives

As a key partner, the Trust works closely with The National Archives to agree joint objectives and delivery plans, and this relationship is governed by a Memorandum of Understanding.

The Trust is fully independent of TNA at a governance level. There is no representative from TNA on the Board, no right to appoint Board members and no right of attendance for TNA staff at Trust meetings. The CEO and Directors of TNA attend appropriate items of Board meetings by invitation. The working relationship between the two bodies is fostered through regular meetings between the Chair of the Board and an additional trustee with the TNA’s Board or Executive Team, and between the Head of the Trust and appropriate staff at The National Archives.

The Trust received an initial three-year grant from TNA in order to to seed-fund the Trust; it also received in-kind support in this financial year through the secondment of one member of full-time staff. As result of delays in fundraising activities caused by the COVID epidemic, TNA has offered a further grant programme of the Trust’s activities until the 2024-5. The trust aims to achieve financial independence as soon as is reasonably practical.

2.4 Objects and Activities

The Objects of the Trust are:

To advance the education of the public

The Trust’s mission is to harness the nation’s documentary heritage for the education and engagement of the public. Education for these purposes includes both formal education (e.g., through work with schools) as well as informal forms of life-long learning through exhibitions, talks, family activities and engagement with archive-inspired arts and performance.

The Trust will use grant-making and advocacy to achieve these objectives, both at TNA’s home in Kew and around the country. The trustees have had regard to the Charity Commission guidance on public benefit in establishing the charity and will continue to do so when setting strategic objectives and commissioning projects.

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022 (Continued)

2.5 Achievements and performance

a) Achievements during the period

b) Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Trust 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 note on page 13 of the financial statements.

2.6 Financial review

a) Summary

At its inception, the Trust was awarded a three-year grant from TNA in the sum of £300,000. During the year £113,000 (2021- £105,000) was drawn down from this grant award and recognised as income. The Trust received a further £10,000 (2021 - £40,000) from the Clore Duffield Foundation as Covid recovery funding. In addition, the Trust received in kind support from TNA valued at £76,898 (2021 -£76,906). Total Income for the year was £199,898 (2021 -£221,906)

The expenditure of the Trust for the year amounted to £176,585 (2021 - £101,677). Grant making expenditure amounted to £50,000 (2021 – Nil). Expenditure amounted to £126,585 (2021 - £101,677), major items of which included the Head of Trust’s salary, Fundraising Consultancy and Recruitment costs.

The Trust made a surplus in the period of £23,313 (2021 -£120,229) of which (£40,000) (2021 - £40,000 surplus) related to restricted funds and £60,313 (2021 - £80,229) for general purposes. The surplus will be carried forward to be used in the financial year 2022- 2023.

b) Reserves

The Trust has ensured at all times, by forecasting its cash flows, that the seed-funding grants committed by TNA will be sufficient for the Trust to meet its commitments and remain a going concern. It will develop a more detailed reserves policy as its activities mature.

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022 (Continued)

At 31 March 2022, the Trust’s reserve was £143,542 (2021 -£120,229) of which £nil (2021 -£40,000) related to restricted funds and £143,542 (2021 -£80,229) was related to unrestricted funds. Since the year end, TNA has agreed a further programme of grants totalling £250,000 .

2.7 Covid-19

The trustees recognise the impact of COVID-19 on the Trust’s start up plans on other key stakeholders of the Trust, and have thus ensured that finances, resources and processes are in place to mitigate any disruptions to the Trust as a result of the impact of COVID-19. No adjustments to the accounts are necessary as a result of the impact of COVID19.

2.8 Risk management

The Trustees have assessed the major risks to which the charity is exposed. In particular, the risks related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate its exposure to the major risks.

The principal risks and uncertainties in future that have been identified by the trustees are:

2.9 Plans for the future

The Trust's strategic objectives for 2022-2023 include the following:

2.10 Trustees’ responsibilities statement

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the financial statements according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

Charity law requires the Trustees to prepare financial statements for each financial year. Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the The National Archives Trust 7

Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022 (Continued)

state of affairs of the charity and of the income and the expenditure, of the Trust 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 charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

2.11 Disclosure of information to the independent examiner

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that;

This report was approved by the Trustees on 23 January 2023 and signed on their behalf.

Sir Anthony Francis Seldon Trustee (Chair)

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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4. Statement Of Financial Activities (Incorporating An Income And Expenditure Account) For the period ended 31 March 2022

I report on the accounts of the company for the period ended 31 March 2022, which are set out on pages 10-16.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider than an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Certified Accountants in England and Wales.

Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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4. Statement Of Financial Activities (Incorporating An Income And Expenditure Account) For the period ended 31 March 2022

Notes
Income
Donations
2
Total income
Expenditure
Charitable activities
Grant Awards
3
Start-up costs
3
Total expenditure
Net income/(expenditure)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
Total
2022
2022
2022
£
£
£
189,898
10,000
199,898
189,898
10,000
199,898
-
50,000
50,000
126,585
-
126,585
126,585
50,000
176,585
60,313
(40,000)
23,313
80,229
40,000
120,229
143,542
-
143,542

All gains and losses arising in the year have been included in the Statement of Financial Activities and arise from continuing operations.

The notes on pages 13 to 16 form part of these financial statements.

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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4. Statement Of Financial Activities (Incorporating An Income And Expenditure Account) For the period ended 31 March 2022

Notes
Income

Donations
2

Total income

Expenditure

Charitable activities – start-up
costs
3
Total expenditure

Net income

Reconciliation of funds
Total funds brought forward
Total funds carried forward

















Unrestricted
Restricted
Total

2021
2021
2021

£
£
£


181,906
40,000
221,906

181,906
40,000
221,906


101,677
-
101,677


101,677
-
101,677


80,229
40,000
120,229



-
-
-


80,229
40,000
120,229

All gains and losses arising in the year have been included in the Statement of Financial Activities and arise from continuing operations.

The notes on pages 13 to 16 form part of these financial statements.

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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5. Balance Sheet at 31[st] March 2022

Notes
Current assets
Cash at bank
Creditors: amounts falling due within one year
7
Net assets
Funds
Restricted funds
8
Unrestricted funds
2022
£
198,201
198,201

(54,659)

__
2022
£
_
143,542

-
143,542
_
143,542
2021
£
134,863
2021
£

134,863
(14,634)
120,229
40,000
80,229
120,229

The financial statements were approved by the Trustees on 23 January 2023 and signed below on their behalf, by:

Sir Anthony Francis Seldon Trustee (Chair)

The notes on pages 13 to 16 form part of these financial statements.

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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6. Notes To The Financial Statements (for the year ended 31st March 2022)

1 Accounting policies

1.1 General Information

The National Archives Trust is a charitable incorporated organisation in England and Wales. The registered office is The National Archives, Ruskin Avenue, Richmond, TW9 4DU. The Trust’s registration number is 1187839.

1.2 Basis of preparation of the financial 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 relevant note(s) 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 the Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The National Archives Trust meets the definition of a public benefit entity under FRS 102.

The Trustees have chosen to early adopt the Update Bulletin 1 issued by the Charities Commission on 2nd February 2016 which exempts the charily from the need to prepare a Statement of Cash Flows.

1.3 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.

1.4 Income

All income is included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability. Grant income is included in full based on the time period in which the grant relates to.

Gift in kind income has been included in both income (and expenditure) based on the known cost of the supply.

1.5 Expenditure

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. All expenditure includes attributable VAT which cannot be recovered.

1.6 Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts. The Trustees are fully cognisant of the risks that the charity is carrying such as the uncertainty of future funding and obtaining a minimum unrestricted reserve sufficiency. In making this decision the trustees have recognised the additional risks of the charity arising from the impact COVID-19 has had on all businesses.

The trustees have concluded that there are no other material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. This conclusion is based on the secured income which is guaranteed until the 31 March 2023

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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6. Notes To The Financial Statements (for the period ended 31st March 2022) (Continued)

1.7 Critical accounting estimates and judgements

To be able to prepare financial statements in accordance with FRS 102, the charity must make certain estimates and judgements that have an impact on the policies and the amount reported in the annual accounts. The estimates and judgements are based on historical experiences and other factors including expectations of future events that are believed to be reasonable at the time such estimates and judgements are made. There are no items in the accounts which require any element of estimation or judgement.

2 Donations

Clore Duffield Foundation
Donation from The National Archives
Gift in Kind
Total
Unrestricted
Restricted
Total
2022
2022
2022
£
£
£
-
10,000
10,000
113,000
-
113,000
76,898
-
76,898
189,989
10,000
199,989
Clore Duffield Foundation
Donation from The National Archives
Gift in Kind
Total
Unrestricted
Restricted
Total
2021
2021
2021
£
£
£
-
40,000
40,000
105,000
-
105,000
76,906
-
76,906
181,906
40,000
221,906

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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6. Notes To The Financial Statements (for the period ended 31st March 2022) (Continued)

3 Expenditure by charitable activity

Grants
TNA – Covid Grant
Start-up costs
Fundraising consultancy
Advertising and marketing
Salaries – Gift in Kind
Recruitment costs
Insurance
IT costs
Website costs
Legal fees
Accountancy
Bank charges
Travel costs = trustees
Independent Examination fees
Total
Total
Total
Unrestricted
Restricted
Unrestricted
2022
2022
2022
2021
£
£
£
£
-
50,000
-
-
24,360
-
24,360
3,540
11,080
76,898
-
76,898
76,906
9,312
-
9.312
816
-
816
908
420
-
420
153
466
-
466
550
7,170
-
7,170
5,211
6,000
-
6,000
2,640
104
-
104
29
79
-
79
-
960
-
960
660
126,585
50,000
176,585
101,677

4 Net income

This is stated after charging

This is stated after charging 2022 2021
£ £
Independent examiner’s fees 960 550

5 Employees

During the period the charity had 1 employee, who was seconded by The National Archives

6 Trustees

The trustees received no remuneration or benefits in kind during the year (2021: Nil). During the year one trustees claimed £70 in expenses during the year (2021: Nil)

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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2. Trustees’ Report for the Year Ending 31 March 2022

7 Creditors: amounts falling due within one year

Trade creditors
Accruals
8 Restricted funds
Clore Cultural Learning Fund
At 1
April
Income
2021
2022
£
£
2022
£
2,580
52,079
2021
£
5,709
8,925
54,659 14,634
Expenditure
2022
£
At 31

March

2022

£
40,000
10,000
(50,000) -

The Clore Duffield Foundation has awarded the Trust with a grant totalling £50,000 of which £40,000 was received in 2021 and a further £10,000 was received this year. The purpose of the grant is to support the Trust’s learning and community work during the pandemic and will be used to support the work of The National Archives’ Education Service in accordance with the terms of the grant.

9 Key Management Personnel

Key management personnel of the Trust comprise of the trustees and the Head of the National Archives Trust. During the year £76,898 (2021: £76,906) was paid in respect of the Head of The National Archives Trust, all of which was provided as a gift in kind from The National Archives (see note 2).

The National Archives Trust Annual Report and Financial Statements to 31 March 2022

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