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2022-03-31-accounts

PACJE
REFERENCE AND ADMINISTRATIVE
DETAILS
REPORT OF THE TRUSTEES
REPORT OF THE INDEPENDENT EXAMINER
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Unrestricted
Funds Funds
2022 2021
Note
INCOME
Donations
Members'
subscriptions
21,613 22,005
Donations 4,869 6,069
26,482 28,074
Other trading
activities
Fundraising
events
32,599
Sale ofjournals 3,047 3,923
Advertising 7,240 7,260
Other income 161 14
43,047 11,197
Income from investments 740 1,410
TOTAL INCOME 70,269 40,681
EXPENDITURE
Expenditure
on raising funds
Expenditure
on fundraising
events 17,380
Journal printing
and
postage 23,209 20,155
Other support costs 7,540 7,419
Other expenditure 3,840 3,009
51,969 30,583
Expenditure
on charitable
activities
Governance
costs
10 2,350 1,407
Donations 13 13,800 15,599
Lecture costs 14 288 534
16,438 17,540
TOTAL EXPENDITURE 68,407 48,123
NET MOVEMENT IN FUNDS 1,862 (7,442)
Total funds brought forward 238,005 245,447
TOTAL FUNDS CARRIED FORWARD 19&20 239,867 238,005

ALANCE SHEET AS AT 31MARCH 2022
2022 2021
Note
FIXEDASSETS
Tangible assets 15 43 58
CURRENT ASSETS
Debtors 4,953 4,556
Cash at bank and in hand 17 245,932 238,350
Total current assets 250,885 242,906
CREDITORS —amounts falling due within one year 18 (11,061) (4,959)
NET CURRENT ASSETS 239,824 237,947
NET ASSETS 239,867 238,005
THE FUNDS OF THE CHARITY
Unrestricted
funds
19&20 239,867 238,005

Unrestricted Unrestricted
Funds Funds
2022 2021
Subscriptions under Gift Aid 12,112 12,110
Other subscriptions 9,501 9,895
21,613 22,005
DONATIONS
Unrestricted Unrestri cted
Funds Funds
2022 2021
Donations
to
40'" Anniversary Fund (note 19):
- under Gift Aid 713 738
- other (including legacies) 3,156 3,556
3,869 4,294
Other donations 1,000 1,775
4,869 6,069
UNDRAISIN G EVENTS
Unrestricted Unrestricted
Funds Funds
2022 2021
Receipts from participating members 32,599
THER INCOME
Unrestricted Unrestricted
Funds Funds
2022 2021
Raffles and fundraising 161
Recycling for charity 14
161 14

7. INCOME FROM INVESTMENTS INCOME FROM INVESTMENTS INCOME FROM INVESTMENTS
Unrestricted Unrestri cted
Funds Funds
2022 2021
Deposit account and other interest 740 1,410
8. OTHER SUPPORT COSTS
Unrestricted Unrestricted
Funds Funds
2022 2021
Membership Secretary costs 5,900 5,900
Honorarium (Honorary Secretary) 1,625 1,500
Depreciation 15 19
7,540 7,419
9. OTHER EXPENDITURE
Unrestricted Unrestricted
Funds Funds
2022 2021
Annual
Meeting for Members
519
Direct debit and PayPal charges 382 424
Insurance 845 433
Honorarium (Website Manager) 1,200 1,200
Other website support costs 250 271
Exchange differences 42 198
Bank charges 7
Sundry expenses 602 476
3,840 3,009
10. GOVERNANCE
COSTS
Unrestricted Unrestricted
Funds Funds
2022 2021
Independent examiner's fee 1,620 1,380
Legal fees 540
Meeting costs (travel expenses) 190 27
2,350 1,407

ONATIONS
Unrestricted Unrestricted
Funds Funds
2022 2021
Donations
to Institutions:
Victoria &Albert Museum 3,000
V&A Wedgwood
Collection, Stoke-on-Trent
2,000
York Museums
and Gallery Trust
4,800
William Morris Gallery,
Walthamstow
3,000 4,800
De Morgan Foundation 2,500
National
Museums
and Galleries, Liverpool
425
Portsmouth
City Museum
5,000
Ushaw College, Durham 1,874
Other Donations:
Contribution
towards
Collinson
and Lock book 1,000
Contribution
towards
new Daniel Cottier book
1,000
13,800 15,599

14. LECTURE COSTS
Unrestricted Unrestricted
Funds Funds
2022 2021
Lecture fees 390
Additional
Zoom licences
288 l44
288 534
15. TANGIBLE FIXEDASSETS
Plant and machinery, etc
COST
At
1 April 2021 and at 31 March 2022
2,385
DEPRECIATION
At
1 April 2021
2,327
Charge for year 15
At 31 March 2022 2,342
NET BOOK VALUE
At 31 March 2022 43
At 31 March 2021 58
16. DEBTORS
2022 2021
Tax recoverable 2,466 2,484
Payments
in advance
1,712 1,529
Interest receivable 252 468
Other debtors 523 75
4,953 4,556
17. CASH AT BANK AND IN HAND
2022 2021
Barclays current account 11,465 8,973
Barclays deposit account 59,529 48,768
Barclays euro account 5,554
Scottish Widows —CAF 12 month fixed rate deposit 85,033
Scottish Widows —CAF base rate tracker 85,586
Shawbrook
Bank —CAF 12 month
fixed rate deposit 88,779 88,383
PayPal 573 1,639
245,932 238,350

2022 2021
Accrued expenses 2,100 1,380
Payments received in advance (see table below) 6,510
Other creditors 2,451 3,579
11,061 4,959
"Payments received in advance" primarily represents amounts received from members to participate on post year end
events, in particular study tours, as detailed in the table below:
2022 2021
Balance at 1 April 2021 (2021: 1 April 2020) 510
Amount released to members' subscriptions (70)
Amounts refunded (380)
Amounts transferred to donations (60)
Amounts received for post year end fundraising events 6,510
Balance at 31 March 2022 (2021:31 March 2021) 6,510
ANALYSIS OF FUND MOVEMENTS
Movements in ear ended 31 March 2022:
Balance Transfers Balance
at 1April between at 31March
2021 Income Expenditure funds 2022
Unrestricted
funds:
General fund 164,577 66,400 (54,607) 176,370
40'" Anniversary
Fund
73,428 3,869 (13,800) 63,497
Total unrestricted funds 238,005 70,269 (68,407) 239,867
Restricted funds
Total funds 238,005 70,269 (68,407) 239,867

ANALYSIS OF F U ND MOVE MENTS (continued)
Movements in ear ended 31March 2021:
Balance Transfers Balance
atIApril between nt31March
2020 Income Expenditure funds 2021
Unrestricted funds:
General fund 160,714 36,387 (32,524) 164,577
40'"Anniversary Fund 84,733 4,294 (15,599) 73,428
Total unrestricted funds 245,447 40,681 (48,123) 238,005
Restricted funds
Totalfunds 245,447 40,681 (48,123) 238,005
All the income and expenditure in the year ended 31March 2021 related to unrestricted funds
The 40'" Anniversary Fund was established as a result ofthe 40th Anniversary Appeal, launched in November 2015 to
mark the 40'" anniversary ofthe Society, and aims to offer financial
support
to museums and decorative arts scholars. In
the year ended 31 March 2022, donations ofK13,800 (see note 13)were made from the Fund.