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2021-03-31-accounts

Page
Reference and Administrative Details ofthe Foundation, its Trustees and Advisers 1 - 2
Trustees'
Report
3-18
Independent Auditors'
Report
on the Financial Statements 19-23
Consolidated Statement of Financial Activities 24
Consolidated Balance Sheet 25-26
Foundation Balance Sheet 27-28
Consolidated Statement ofCash Flows
Notes to the Financial Statements 30 - 61

Restricted Unrestricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note 6 6
INCOME FROM:
Donations
and legacies
143,500 143,500 269,166
Charitable
activities
3 387,651 387,651 792,037
Other trading
activities
4 74,934 74,934 242,772
Investments 5 2,247,190 2,247,190 2,750,028
Other income 7 362,758 362,758 138,896
TOTAL INCOME 143,500 3,072,533 3,216,033 4,192,899
EXPENDITURE ON:
Raising funds 201,701 201,701 318,989
Charitable
activities
123,973 4,718,375 4,842,348 5,654,567
TOTAL EXPENDITURE 123,973 4,920,076 5,044,049 5,973,556
NET INCOME/(EXPENDITURE)
BEFORE NET GAINS/(LOSSES)
INVESTMENTS
ON 19,527 (1,847,543) (1,828,016) (1,760,657)
Net gains/(losses)
on investments
18 15,695,294 15,695,294 (9,581,404)
NET INCOME/(EXPENDITURE)
BEFORE TAXATION 19,527 13,847,751 13,867,278 (11,362,061)
Taxation 15 565
19,527 13,847,751 13,867,278 (11,361,476)
NET MOVEMENT
IN FUNDS
RECONCILIATION
OF FUNDS:
Total funds brought
forward
96,554 108,276,855 108,373,409 119,734,885
Net movement
in funds
19,527 13,847,751 13,867,278 (11,361,476)
116,081 122,124,606 122,240,687 108,373,409
TOTAL FUNDS CARRIED FORWARD

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2021
2021 2020
Note E 8
FIXEDASSETS
Tangible assets 16 15,011,512 15,709,527
Heritage assets 17 1,542,917 1,542,917
Investments 18 93,421,586 82,279,667
Investment
property
18 2,760,000 2,601,000
112,736,015 102,133,111
CURRENT ASSETS
Stocks 19 51,595 42,544
Debtors 20 249,256 282,085
Cash at bank and in hand 25 10,056,461 6,715,490
10,357,312 7,040,119
Creditors: amounts falling due within one
year 21 (852,640) (799,821)
NET CURRENT ASSETS 9,504,672 6,240,298
TOTAL NET ASSETS 122,240,687 108,373,409
CHARITY FUNDS
Restricted
funds
22 116,081 96,554
Unrestricted
funds:
Designated
funds
22 118,506,588 103,197,838
General funds 22 3,618,018 5,079,017
Total unrestricted funds 22 122,124,606 108,276,855
TOTAL FUNDS 122,240,687 108,373,409

FOUNDATION BALANCE SHEET
AS AT 31 MARCH 2021
2021 2020
Note E
FIXEDASSETS
Tangible assets 16 15,011,512 15,709,527
Heritage assets 17 1,542,917 1,542,917
Investments 18 93,428,172 82,286,253
Investment
property
18 2,760,000 2,601,000
112,742,601 102,139,697
CURRENT ASSETS
Debtors 20 459,662 639,750
Cash at bank and in hand 9,742,600 6,205,730
10,202,262 6,845,480
Creditors: amounts falling due within one
year 21 (842,442) (785,702)
NET CURRENT ASSETS 9,359,820 6,059,778
TOTAL NET ASSETS 122,102,421 108,199,475
CHARITY FUNDS
Restricted funds 22 116,081 96,554
Unrestricted
funds:
Designated
funds
22 118,506,588 103,197,838
General funds 22 3,479,752 4,905,083
Total unrestricted funds 22 121,986,340 108,102,921
TOTAL FUNDS 122,102,421 108,199,475

2021 2020
Note 6 6
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used
in operating
activities
24 (3,219,581) (3,757,074)
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends,
interests and rents from investments
2,247,190 2,750,028
Purchase
oftangible
fixed assets
(81,013) (179,573)
Net drawdown
from investment
porffolio
4,394,375 1,366,593
NET CASH PROVIDED BYINVESTING ACTIVITIES 6,560,552 3,937,048
CHANGE
IN CASH AND CASH EQUIVALENTS
IN THE YEAR 3,340,971 179,974
Cash and cash equivalents
at the beginning
ofthe year
6,715,490 6,535,516
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 25 10,056,461 6,715,490
The notes on pages 30to 61 form part ofthese financial statements

Restricted Total Total
funds funds funds
2021 2021 2020
6 5 6
Yorkshire Sculpture International (YSI) 143,500 143,500 269,166
TOTAL 2021 143,500 143,500 269,166
TOTAL 2020 269,166 269,166

CHARITA BLE INCOME
2021 2020
F F
Catalogue sales and publication Income- HM Institute 4,843 58,183
Exhibition income 81,339 320,698
Other income 15,226 39,526
Contributions
from Leeds City Council
162,523 159,806
Admissions income 123,720 213,824
387,651 792,037

2021 2020
6
PROFIT AND LOSS ACCOUNT
Retail sales, events and licensing income 70,244 178,194
Sales ofworks ofart from stock 4,590 18,378
Cost ofsales (33,886) (83,068)
40,948 113,504
Other operating income 100 46,200
Administrative expenses (76,716) (148,025)
Net profit before tax (35,668) 11,679
Tax 585
Net profit after tax (35,668) 12,264

FOR THE YEAR ENDED 31 MARCH 2021
2021 2020
6
NET ASSETS
Net profit after tax (35,668) 12,284
Net assets brought forward 173,934 173,349
GiR aid distribution (11,679)
Net assets carried forward 138,266 173,934

Unrestricted Total Total
funds funds funds
2021 2021 2020
6
Property income 66,271 66,271 67,981
Investment income 2,090,840 2,090,840 2,640,820
Bank interest 90,079 90,079 41,227
2,247,190 2,247,190 2,750,028
TOTAL 2020 2,750,028 2,750,028

2021 2020
5
Investment income 2,090,840 2,640,820
Gain on investment properties 159,000
Gain/(loss) on listed investments 14,628,208 (9,345,199)
Realised investment gains/(losses) 908,086 (236,205)
Investment management
fees
(91,100) (96,130)
Total return forthe year 17,695,034 (7,036,714)

Unrestricted Total Total
funds funds funds
2021 2021 2020
5 6 5
Museum and gallery exhibition tax relief 89,022 89,022 138,896
Government grants 273,736 273,736
362,758 362,758 138,896
TOTAL 2020 138,896 138,896

2021 2020
F 6
Subsidiary other costs 28,731 66,700
Subsidiary staff costs 81,870 156,159
Investment management fees 91,100 96,130
201,701 318,989

Activities Grant
undertaken funding of Support
directly activities costs (note Total Total
(note 10) (note 12) 11) funds funds
2021 2021 2021 2021 2020
6 6 6 6 6
Grants 440,103 39,885 479,988 629,117
Curatorial and exhibitions
(Perry Green) 979,117 434,229 1,413,346 1,370,195
Sculpture studies (HMI) 784,451 381,077 1,165,528 1,335,183
Estate and visitor services
(Perry Green) 400,458 939,442 1,339,900 1,207,521
Marketing 289,193 30,420 319,613 358,611
Yorkshire Sculpture
International (YSI) 123,973 123,973 753,940
2,577,192 440,103 1,825,053 4,842,348 5,654,567
TOTAL 2020 3,308,416 500,000 1,846,151 5,654,567

Total Total
Direct costs Staff costs funds funds
2021 2021 2021 2020
F 6
Curatorial and exhibitions (Perry Green) 208,525 770,592 979,117 1,111,619
Sculpture studies (HMI) 105,488 678,963 784,451 810,295
Estate and visitor services (Perry Green) 25,183 375,275 400,458 308,900
Marketing 104,741 184,452 289,193 323,662
Yorkshire Sculpture International (YSI) 35,693 88,280 123,973 753,940
479,630 2,097,562 2,577,192 3,308,416
TOTAL 2020 1,309,547 1,998,869 3,308,416
In 2021, E123,973 (2020 - F753,940) of expenditure was from restricted
funds
and F2,453,219 (2020
62,554,476) from unrestricted funds
SUPPORT AND GOVERNANCE COSTS
General
support Governance Total Total
costs Staff costs costs funds funds
2021 2021 2021 2021 2020
6 6 E 6
Grants 8,125 25,845 5,915 39,885 129,117
Curatodal and exhibitions
(Perry Green) 399,727 34,502 434,229 258,576
Sculpture studies (HMI) 352,490 28,587 381,077 524,888
Estate and visitor services
(Perry Green) 922,684 16,758 939,442 898,621
Marketing 17,605 12,815 30,420 34,949
1,700,631 25,845 98,577 1,825,053 1,846,151
TOTAL 2020 1,629,892 114,293 101,966 1,846,151

Allocation ofgover nance costs
2021 2020
E 6
Wages and salaries 30,139 32,136
Operational costs 44,079 50,431
Audit fees 20,346 15,400
Trustees expenses and insurance 4,013 3,999
98,577 101,966

Grants to Grants to Total Total
Institutions Individuals funds funds
2021
6
2021
f
2021 2020
Grants committed 397,103 43,000 440,103 500,000
TOTAL 2020 453,500 46,500 500,000

following
material
gran
ts to institutions
during the year:
2021 2020
5
NAME OF INSTITUTION
Special partnership
CAS grant
30,000
Studio Voltaire 10,000 20,000
The Box (Plymouth
City Counc5)
15,000
Dorset History Centre 12,000
Birmingham
Museums
Trust 12,000
Hepworth
Wakefield
12,000 12,000
Institute
Contemporary
Arts 10,000
Whitechapel 10,000
National
Museum Wales
10,000
Hepworth
Wakefield
10,000
Black Mountain
College Museum
10,000
Kenneth
Armitage
Foundation
10,000
Friends of Bargello 10,000
South London Gallery 50,000
Artists Support Award 20,000
Compton Verney Art Gallery and Park 10,600
ART UK 10,000
Philadelphia
Museum
ofArt 10,000
122,600 171,000
OTHER GRANTS TO INSTITUTIONS 274,503 282,500
397,103 453,500

2021 2020
5 5
Exhibitions and New Projects 252,703 237,500
Collections 38,000 128,500
Conferences, Publications and Workshops 7,000 18,000
Fellowships 42,000 42,000
Research 90,400 44,000
Other 10,000 30,000
440,103 500,000
In 2020 and 2021, all expenditure was from unrestdicted funds.
AUDITORS' REMUNERATION
2021 2020
5 6
Fees payable to the Foundation's auditor for the audit of the Foundation's
annual accounts 16,250 15,400
Fees payable to the Foundation's auditor in respect of:
Auditor's
remuneration
- Subsidiary 4,700 4,450

Group Group Foundation Foundation
2021
6
2020 2021f 2020
F
Wages and salaries 1,890,593 1,959,432 1,890,593 1,932,399
Social security costs 151,606 155,150 151,606 155,150
Contribution to defined contribution pension
schemes 193,218 186,875 193,218 186,875
2,235,417 2,301,457 2,235,417 2,274,424

Group Group
2021 2020
No. No.
Curatorial 40 45
HMI Programme 40 27
Establishment 11 11
Estate 5 6
Marketing 4 4
YSI Project 3 8
103 101
Group Group
2021 2020
No. No.

2021 2020
K E
CORPORATION TAX
Adjustments in respect of previous periods (585)
TAXATION ON NET INCOME/(EXPENDITURE) (585)

Long-term Assets
Freehold leasehold Other fixed under
property property assets construction Total
6 E E F E
COST OR VALUATION
At 1 April 2020 22,005,724 1,159,606 512,590 179,573 23,857,493
Additions 81,013 81,013
Disposals (237,453) (237,453)
At 31 March 2021 21,768,271 1,159,606 512,590 260,586 23,701,053
DEPRECIATION
At 1 April 2020 6,653,228 1,036,070 458,668 8,147,966
Charge for the year 535,657 25,183 23,476 584,316
On disposals (42,741) (42,741)
At 31 March 2021 7,146,144 1,061,253 482,144 8,689,541
NET BOOK VALUE
At 31 March 2021 14,622,127 98,353 30,446 260,586 15,011,512
At 31 March 2020 15,352,496 123,536 53,922 179,573 15,709,527

Carrying value at 1 Apdl 2020 1,542,917
Carrying value at 31 March 2021 1,542,917

2021 2020 2019 2018 2017
E E E F
Works ofart acquired 12,500
Proceeds 5,438

FIXEDASSE T INVESTM ENTS
Market Market
Value Cost Value Cost
2021 2021 2020 2020
E
Investment
property
2,760,000 388,111 2,601,000 388,111
Listed investments 93,386,461 79,912,081 77,888,673 81,379,441
Uninvested
cash
35,125 35,125 4,390,994 4,390,994
Total for group 96,181,586 80,335,317 84,880.667 86,158,546
Investment
in
subsidiary undertaking 6,586 6,586 6,586 6,586
Total for company 96,188,172 80,341,903 84,887,253 86,165,132
MOVEMENT IN INVESTMENT PROPERTIES
2021 2020
6
Fair value at 1 April 2020 2,601,000 2,601,000
Net gain/(loss) on revaluation 159,000
Fair value at 31 March 2021 2,760,000 2,601,000

MOVEMENT
IN LISTED INVESTMENTS
MOVEMENT
IN LISTED INVESTMENTS
2021 2020
6 6
Fair value at 1 April 2020 77,888,673 91,861,548
Additions 6,177,793 15,056,221
Disposal proceeds (6,216,299) (19,447,692)
Gain/(loss) on disposals 908,086 (236,205)
Gain/(loss) on revaluation 14,628,208 (9,345,199)
Fair value at 31 March 2021 93,386,461 77,888,673

Group Group
2021 2020
5 5
Finished goods 51,595 42,544
All stock is held within the subsidiary.
DEBTORS
Group Group Foundation Foundation
2021f 2020 2021
6
2020
6
Trade debtors 19,782 33,394 19,740 28,599
Amounts owed by group undertakings 211,516 382,001
Other debtors and prepayments 140,451 132,880 139,383 113,339
Museum and gallery exhibition tax rebate
debtor 89,023 115,811 89,023 115,811
249,256 282,085 459,662 639,750

Group Group Foundation Foundation
2021 2020 2021 2020
6 6 5 6
Trade creditors 164,401 276,809 162,755 267,290
Other taxation and social security 36,800 40,636 36,800 40,636
Other creditors 24,819 24,105 24,805 23,955
Accruals and deferred income 217,922 91,181 209,384 86,731
Grants accrued - institutional 408,698 367,090 408,698 367,090
852,640 799,821 842,442 785,702

Group Group Foundation Foundation
2021f 2020
f
2021
f
2020
5
Deferred income represents exhibition income and events deposits received in advance.
Group Group Foundation Foundation
2021 2020 2021 2020
F 6 6
DEFERRED INCOME
Deferred income at 1 April 3,593 66,337 3,593 61,716
Resources deferred during the year 6,271 3,593 2333 3,593
Amounts released from previous periods (3,593) (66,337) (3,593) (61,716)
Deferred income at 31 Nlarch 6,271 3,593 2333 3,593
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GROUP ANALYSIS OF NET ASSETS BETW EEN FUNDS -CURRENT YE AR
Restricted Unrestricted Total
funds funds funds
2021
f
2021 2021
6
Tangible fixed assets 15,011,512 15,011,512
Fixed asset investments 93,421,586 93,421,586
Investment
property
2,760,000 2,760,000
Heritage assets 1,542,917 1,542,917
Current assets 116,081 10,241,231 10,357,312
Creditors due within one year (852,640) (852,640)
TOTAL 116,081 122,124,606 122,240,687
GROUP ANALYSIS OF NET ASSETS BETWEEN FUNDS -PRIOR YEAR
Restricted Unrestricted Total
funds funds funds
2020 2020 2020
f. 6 6
Tangible fixed assets 15,709,527 15,709,527
Fixed asset investments 82,279,667 82,279,667
Investment
property
2.601,000 2,601,000
Heritage assets 1,542,917 1,542,917
Current assets 96,554 6,943,565 7,040,119
Creditors due within one year (799,821) (799,821)
96,554 108,276,855 108,373,409

Restricted Unrestricted Total
funds funds funds
2021 2021 2021
E F
Tangible fixed assets 15,011,512 15,011,512
Fixed asset investments 93,428,172 93,428,172
Investment
property
2,760,000 2,760,000
Heritage assets 1,542,917 1,542,917
Current assets 116,081 10,086,181 10,202,262
Creditors due within one year (842,442) (842,442)
TOTAL 116,081 121,986,340 122,102,421

Restricted Unrestricted Total
funds funds funds
2020 2020 2020
6 F
Tangible fixed assets 15,709,527 15,709,527
Fixed asset investments 82,286,253 82,286,253
Investment
property
2,601,000 2,601,000
Heritage assets 1,542,917 1,542,917
Current assets 96,554 6,748,926 6,845,480
Creditors due within one year (785,702) (785,702)
TOTAL 96,554 108,102,921 108,199,475

Group Group
2021 2020
F F
Net
income/(expenditure)
Activities)
for the year (as per Statement of Financial 13,867,278 (11,361,476)
ADJUSTMENTS FOR:
Depreciation
charges
584,316 587,924
Dividends,
interests
and
rents from investments (2,247,190) (2,750,028)
(Gains)/losses
on investments
(15,695,294) 9,581,404
(Increase)/decrease
in stocks
(9,051) 19,109
Decrease
in debtors
32,829 180,202
Increase/(decrease)
in creditors
52,819 (14,209)
Loss on disposal offixed assets 194,712
NET CASH USED IN OPERATING ACTIVITIES (3,219,581) (3,757,074)

Group Group
2021 2020
6 F
Cash in hand 8,010,960 4,678,566
Notice deposits (less than 3months) 2,045,501 2,035,924
TOTAL CASH AND CASH EQUIVALENTS 10,056,461 6,715,490

Group Group Foundation Foundation
2021
6
2020
6
2021
f
2020
6
CONTRACTED
FOR
I8UT NOT PROVIDED
IN THESE FINANCIAL STATEMENTS
Acquisition oftangible fixed assets 18,800 101,813 18,800 101,813