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2022-03-31-accounts

Page
Reference and Administrative Details ofthe Foundation, its Trustees and Advisers 1-2
Trustees'
Report
3-15
Independent Auditors'
Report
on the Financial Statements 16-19
Consolidated Statement of Financial Activities 20
Consolidated Balance Sheet 21-22
Foundation Balance Sheet 23-24
Consolidated Statement ofCash Flows
Notes to the Financial Statements 26-66

Restricted Unrestricted Total Total
funds funds funds funds
Note 2022
8
2022
F
2022 2021f
INCOME FROM:
Donations
and legacies
154,554 6,908 161,462 143,500
Charitable
activities
458,533 458,533 387,651
Other trading
activities
219,944 219,944 74,934
Investments 2,229,647 2,229,647 2,247,190
Other income 103,509 103,509 362,758
TOTAL INCOME 154,554 3,018,541 3,173,095 3,216,033
EXPENDITURE ON:
Raising funds 439,767 439,767 201,701
Charitable
activities
199,862 4,634,417 4,834,279 4,842,348
TOTAL EXPENDITURE 199,862 5,074,184 5,274,046 5,044,049
NET EXPENDITURE BEFORE NET
GAINS ON INVESTMENTS
(45,308) (2,055,643) (2,100,951) (1,828,016)
Net gains on investments 17 5,827,508 5,827,508 15,695,294
NET MOVEMENT
IN FUNDS
(45,308) 3,771,865 3,726,557 13,867,278
RECONCILIATION
OF FUNDS:
Total funds brought
forward
116,081 122,124,606 122,240,687 108,373,409
Net movement
in funds
(45,308) 3,771,865 3,726,557 13,867,278
21 70,773 125,896,471 125,967,244 122,240,687
TOTAL FUNDS CARRIED FORWARD

2022 2021
Note 6
FIXEDASSETS
Tangible assets 15 14,385,614 15,011,512
Heritage assets 16 1,542,917 1,542,917
Investments 17 99,201,475 93,421,586
Investment
property
17 2,760,000 2,760,000
117,890,006 112,736,015
CURRENT ASSETS
Stocks 18 51,994 51,595
Debtors 19 343,041 249,256
Cash at bank and in hand 24 8,629,171 10,056,461
9,024,206 10,357,312
Creditors: amounts falling due within one
year 20 (946,968) (852,640)
NET CURRENT ASSETS 8,077,238 9,504,672
TOTAL NET ASSETS 125,967,244 122,240,687
CHARITY FUNDS
Restricted funds 21 70,773 116,081
Unrestricted
funds:
Designated
funds
21 123,747,401 118,506,588
General funds 21 2,149,070 3,618,018
Total unrestricted funds 21 125,896,471 122,124,606
TOTAL FUNDS 125,967,244 122,240,687

FOUNDATION BALANCE SHEET
AS AT 31 MARCH 2022
2022 2021
Note 6
FIXEDASSETS
Tangible assets 15 14,385,614 15,011,512
Heritage assets 16 1,542,917 1,542,917
Investments 17 99,208,061 93,428,172
Investment
property
17 2,760,000 2,760,000
117,896,592 112,742,601
CURRENT ASSETS
Debtors 19 683,508 459,662
Cash at bank and in hand 8,144,169 9,742,600
8,827,677 10,202,262
Creditors: amounts falling due within one
year 20 (930,959) (842,442)
NET CURRENT ASSETS 7,896,718 9,359,820
TOTAL NET ASSETS 125,793,310 122,102,421
CHARITY FUNDS
Restricted funds 21 70,773 116,081
Unrestricted
funds:
Designated
funds
21 123,747,401 118,506,588
General funds 21 1,975,136 3,479,752
Total unrestdicted funds 21 125,722,537 121,986,340
TOTAL FUNDS 125,793,310 122,102,421

2022 2021
Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used
in operating
activities
23 (3,704,556) (3,219,581)
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends,
interests
and rents from investments
2,229,647 2,247,190
Purchase
oftangible
fixed assets
(81,013)
Net drawdown
from investment
porffoiio
47,619 4,394,375
NET CASH PROVIDED BY INVESTING ACTIVITIES 2,277,266 6,560,552
CHANGE
IN CASH AND CASH EQUIVALENTS
IN THE YEAR (1,427,290) 3,340,971
Cash and cash equivalents
at the beginning
ofthe year
10,056,461 8,715,490
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 24 8,629,171 10,056,461

Restricted Unrestricted Total Total
funds funds funds funds
2022
f
2022
f
2022f 2021
5
Donations 908 908
Yorkshire Sculpture International (YSI) 154,554 6,000 160,554 143,500
TOTAL 2022 154,554 6,908 161,462 143,500
TOTAL 2021 143,500 143,500
CHARITABLE INCOME
2022 2021
E
Catalogue sales and publication Income - HM Institute 11,545 4,843
Exhibition income 34,769 81,339
Other income 13,890 15,226
Contributions
from Leeds City Council
138,145 162,523
Admissions income 245,517 123,720
443,866 387,651

2022 2021
F F
PROFIT AND LOSS ACCOUNT
Retail sales, venue &facilities hire and licensing income 203,784 70,244
Sales ofworks ofart from stock 16,160 4,590
Cost ofsales (51,734) (33,886)
168,210 40,948
Other operating income 100
Administrative expenses (131,711) (76,716)
Net profit before tax 36,499 (35,668)
Tax
Net profit after tax 36,499 (35,668)
2022 2021
E 6
NET ASSETS
Net profit after tax 36,499 (35,668)
Net assets brought forward 144,852 180,520
Gift aid distribution (831)
Net assets carried forward 180,520 144,852

Unrestricted Total Total
funds funds funds
2022 2022 2021
6 6
Property income 90,023 90,023 66,271
Investment income 2,131,841 2,131,841 2,090,840
Bank interest 7,783 7,783 90,079
2,229,647 2,229,647 2,247,190
TOTAL 2021 2,247,190 2,247,190
2022 2021
6
Income from listed investments 2,131,841 2,090,840
Unrealised gains on investment properties 159,000
Unrealised gains on listed investments 3,641,596 14,628,208
Realised gains on listed investments 2,185,912 908,086
Investment management
fees
(106,922) (91,100)
Total return for the year 7,852,427 17,695,034

Unrestricted Total Total
funds funds funds
2022f 2022f 2021f
Museum and gallery exhibition tax relief 64,421 64,421 89,022
Government grants 39,088 39,088 273,736
103,509 103,509 362,758
TOTAL 2021 362,758 362,758

RAISING FUNDS
2022 2021
6 6
Subsidiary other costs 65,170 28,731
Subsidiary staff costs 267,675 81,870
Investment management fees 106,922 91,100
439,767 201,701

Activities Grant Grant
undertaken funding of Support
directly activities costs (note Total Total
(note 10) (note 12) 11) funds funds
2022 2022f 2022
6
2022
6
2021f
Grants 404,235 38,544 442,779 479,988
Curatorial and exhibitions
(Perry Green) 1,066,844 454,955 1,521,799 1,413,346
Sculpture studies (HMI) 782,190 452,610 1,234,800 1,165,528
Estate and visitor services
(Perry Green) 298,636 788,533 1,087,169 1,339,900
Marketing 318,418 29,452 347,870 319,613
Yorkshire Sculpture
International (YSI) 199,862 199,862 123,973
2,665,950 404,235 1,764,094 4,834,279 4,842,348
TOTAL 2021 2,577,192 440, 103 1,825,053 4,842,348

Total Total
Direct costs Staff costs funds funds
2022f 2022 2022f 2021
E
Curatorial and exhibitions (Perry Green) 269,419 797,425 1,066,844 979,117
Sculpture studies (HMI) 127,297 654,893 782,190 784,451
Estate and visitor services (Perry Green) 53,677 244,959 298,636 400,458
Marketing 126,706 191,712 318,418 289,193
Yorkshire Sculpture International (YSI) 109,412 90,450 199,862 123,973
686,511 1,979,439 2,665,950 2,577,192
TOTAL 2021 479,630 2,097,562 2,577,192

General
support Governance Total Total
costs Staff costs costs funds funds
2022 2022
f
2022 2022
6
2021f
Grants 577 25,513 12,454 38,544 39,885
Curatodal
and exhibitions
(Perry Green) 382,293 72,662 454,955 434,229
Sculpture studies (HMI) 392,406 60,204 452,610 381,077
Estate and visitor services
(Perry Green) 763,240 35,293 798,533 939,442
Marketing 2,463 26,989 29,452 30,420
1,540,979 25,513 207,602 1,774,094 1,825,053
TOTAL 2021 1,700,631 25,845 98,577 1,825,053

Analysis
of
governance
costs
2022f 2021f
Wages and salaries 30,512 30,139
Operational costs 48,476 44,079
Legal &professional fees 106,922
Audit fees 17,176 20,346
Trustees expenses and insurance 4,516 4,013
207,602 98,577

following
material
gra
nts to institu tions
during
the year:
2022 2021f
NAME OF INSTITUTION
Studio Voltaire 10,000
Hepworth
Wakefield
15,000 12,000
South London
Gallery
50,000
Artists Support Award 20,000
Compton
Verney Art
Gallery and Park 10,600
ART UK 10,000
Philadelphia
Museum
of Art 10,000
David Oluwale
Memorial
Association 10,000
Loughborough
University
12,000
Whitechapel
Gallery
12,000
The Metropolitan
Museum
ofArt 10,000
British Council 17,000
National
I ife Stories
12,000
Leisure &Culture
Dundee
10,000
Victoria &Albert Museum 20,000
Hood Museum
ofArt
at Dartmouth College 14,000
Glasgow Museums 10,000
Yorkshire
Sculpture
Park
10,000
International
Curators
Forum 10,000
Bildmuseet 10,000
172,000 122,600
Other grants to institutions 232,235 274,503
404,235 397,103

2022
6
2021f
Exhibitions and New Projects 250,235 252,703
Collections 94,500 38,000
Conferences, Publications and Workshops 11,000 7,000
Fellowships 21,000 42,000
Research 27,500 90,400
Other 10,000
404,235 440,103
In 2021 and 2022, all expenditure was from unrestricted funds.
AUDITORS' REMUNERATION
2022 2021
6
Fees payable to the Foundation's auditor for the audit ofthe Foundation's
annual
accounts
16,700 16,250
Fees payable to the Foundation's auditor in respect of:
Auditor's
remuneration
- Subsidiary 4,800 4,700
STAFF
COSTS,
TRUSTEE REMUNERATION AND EXPENSES, AND THE
COST
OF
KEY
MANAGEMENT
PERSONNEL
Staff costs were as follows:
Group Group Foundation Foundation
2022
6
2021
F
2022
f
2021
6
Wages and salaries 1,882,004 1,890,593 1,882,004 1,890,593
Social security costs 160,903 151,606 160,903 151,606
Contribution to defined contribution pension
schemes 201,438 193,218 201,438 193,218
2,244,345 2,235,417 2,244,345 2,235,417

Group Group
2022 2021
No. No.
Curatorial 43 40
HMI Programme 38 40
Establishment 11 11
Estate 5 5
Marketing 4 4
YSI Project 3 3
104 103
Group Group
2022 2021
No. No.

Long-term Assets
Freehold leasehold Other fixed under
propertyf property assets
F
construction
E
Total
6
COST OR VALUATION
At 1 April 2021 21,768,271 1,159,606 512,590 260,586 23,701,053
Transfers
between classes
260,586 (260,586)
At 31 March 2022 21,768,271 1,159,606 773,176 23,701,053
DEPRECIATION
At 1 April 2021 7,146,144 1,061,253 482,144 8,689,541
Charge for the year 530,908 25,183 69,807 625,898
At 31 March 2022 7,677,052 1,086,436 551,951 9,315,439
NET BOOK VALUE
At 31 March 2022 14,091,219 73,170 221,225 14,385,614
At 31 March 2021 14,622,127 98,353 30,446 260,586 15,011,512

Heritage
assets
Carrying value at 1 April 2021 1,542,917
Carrying value at 31 March 2021 1,542,917

Market Market
Value Cost Value Cost
2022 2022 2021 2021
6 6 6
Investment
property
2,760,000 388,111 2,760,000 388,111
Listed investments 97,199,015 80,808,022 93,386,461 79,912,081
Uninvested
cash
2,002,460 2,002,460 35,125 35,125
Total for group 101,961,475 83,198,593 96,181,586 80,335,317
Investment
in subsidiary
undertaking 6,586 6,586 6,586 6,586
Total for company 101,968,061 83,205,179 96,188,172 80,341,903
MOVEMENT
IN INVESTMENT PROPERTIES
2022f 2021
6
Fair value at 1 April 2021 2,760,000 2,601,000
Net gain((loss) on revaluation 159,000
Fair value at 31 March 2022 2,760,000 2,760,000

MOVEME NT
IN LISTED INVESTMENTS
2022 2021f
Fair value at 1 April 2021 93,386,461 77,888,673
Additions 28,003,264 6,177,793
Disposal proceeds (30,018,218) (6,216,299)
Gain/(loss) on disposals 2,185,912 908,086
Gain/(loss) on revaluation 3,641,596 14,628,208
Fair value at 31 March 2022 97,199,015 93,386,461

Group Group
2022f 2021f
Finished goods 51,994 51,595
All stock is held within the subsidiary.

Group Group Foundation Foundation
2022f 2021
f.
2022
f
2021f
Trade debtors 53,721 19,782 52,347 19,740
Amounts
owed by group undertakings
342,300 211,516
Other debtors and prepayments 230,086 140,451 229,627 139,383
Museum
and gallery
exhibition tax rebate
debtor 59,234 89,023 59,234 89,023
343,041 249,256 683,508 459,662
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Group Group Foundation Foundation
2022f 2021
f
2022 2021f
Trade creditors 157,066 164,401 147,129 162,755
Other taxation and social security 42,813 36,800 42,813 36,800
Other creditors 24,062 24,819 24,062 24,805
Accruais and deferred income 368,379 217,922 362,307 209,384
Grants accrued - institutional 354,648 408,698 354,648 408,698
946,968 852,640 930,959 842,442

Group Group Foundation Foundation
2022f 2021
6
2022
f
2021
Group Group Foundation Foundation
2022 2021
f
2022
f
2021f
DEFERRED INCOME
Deferred income at 1 April 6,271 3,593 2,333 3,593
Resources deferred during the year 235,800 6,271 235,800 2,333
Amounts released from previous periods (6,271) (3,593) (2,333) (3,593)
Deferred income at 31 March 235,800 6,271 235,800 2,333
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GROUP ANALYSIS OF NET ASSETS BETWE EN FUNDS -CURRENT YE AR
Restricted Unrestricted Total
funds funds funds
2022
6
2022
f
2022
6
Tangible fixed assets 14,385,614 14,385,614
Fixed asset investments 99,201,475 99,201,475
Investment
property
2,760,000 2,760,000
Heritage assets 1,542,917 1,542,917
Current assets 70,773 8,953,433 9,024,206
Creditors due within one year (946,968) (946,968)
TOTAL 70,773 125,896,471 125,967,244

GROUP ANALYSIS OF NET ASSETS BETWE EN FUNDS -PRIOR YEAR
Restricted Unrestricted Total
funds funds funds
2021 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)
116,081 122,124,606 122,240,687

Restricted Unrestricted Total
funds funds funds
2022 2022 2022
6
Tangible fixed assets 14,466,420 14,466,420
Fixed asset investments 99,208,061 99,208,061
Investment
property
2,760,000 2,760,000
Heditage assets 1,542,917 1,542,917
Current assets 70,773 8,820,878 8,891,651
Creditors due within one year (1,000,634) (1,000,634)
TOTAL 70,773 125,797,642 125,868,415

Restricted Unrestricted Total
funds funds funds
2021 2021 2021
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

Group Group
2022 2021
6
Net
incomel(expenditure)
for the year (as per Statement of Financial
Activities) 3,726,557 13,867,278
ADJUSTMENTS FOR:
Depreciation
charges
625,898 584,316
Dividends,
interests
and rents from investments (2,229,647) (2,247,190)
Gains on investments (5,827,508) (15,695,294)
Increase
in stocks
(399) (9,051)
(Increase)/decrease in debtors (93,785) 32,829
Increase
in creditors
94,328 52,819
Loss on disposal offixed assets 194,712
NET CASH USED IN OPERATING ACTIVITIES (3,704,556) (3,219,581)
24. ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Group
2022f 2021
Cash In hand 3,569,990 8,010,960
Notice deposits (less than 3 months) 5,059,181 2,045,501
TOTAL CASH AND CASH EQUIVALENTS 8,629,171 10,056,461
25. ANALYSIS OF CHANGES IN NET DEBT
At 1 April At 31 March
2021 Cash flows 2022f
Cash at bank and in hand 10,056,461 (1,427,290) 8,629,171
10,056,461 (1,427,290) 8,629,171