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2024-03-31-accounts

The Norfolk Archaeological Trust

(a company limited by guarantee)

Annual Report and Financial Statements Year ended 31 March 2024

Company number 191668
Charity number 274604

The Norfolk Archaeological Trust

(a company limited by guarantee)

Annual Report and Financial Statements Year ended 31 March 2024

Contents

Contents
Page
Legal and administrative information 1
Report of the Council Members 2-4
Report of the Independent Examiner 5
Statement of financial activities (including summary
income and expenditure account) 6
Statement of financial position 7
Notes forming part of the financial statements 8-12

1

The Norfolk Archaeological Trust

Annual Report and Financial Statements Year ended 31 March 2024

Legal and administrative information

Charity name Charity registration number 274604 Company registration number 191668 Registered office Castle Chambers Opie Street Norwich NR1 3DP Operational address 5 Francis Road

The Norfolk Archaeological Trust

5 Francis Road Long Stratton Norfolk NR15 2XT

Trustees

Mr N D Balaam Prof. E M Pye Mr P G Foster (resigned May 2024) Mr A Rogerson Mr S C Fowler (appointed February 2024) Mr J M Sisson (Chairman) Mr H J Kilvert Mr A R Staton Dr J M Lester Mr A Squirrell Mr M T Martin MBE Prof. O H Warnock

Trustees are referred to as 'Council Members'. All Trustees are Directors.

Director Mrs N Butler

Company secretary Mrs V L Draper

Investment Manager

CCLA Investment Management

Bankers

CAF Bank Ltd

Solicitors

Cozens-Hardy LLP

Independent Examiner Giles Kerkham FCA DChA

One Angel Lane London EC4R 3AB 25 Kings Hill Avenue West Malling Kent ME19 4JQ Castle Chambers Opie Street Norwich NR1 3DP

Larking Gowen LLP

2

The Norfolk Archaeological Trust

Report of the Council Members Year ended 31 March 2024

The Council Members present their report and the financial statements for the year ended 31 March 2024.

Structure, governance and management

Governing document

The organisation is a charitable company (hereafter referred to as the Trust), limited by guarantee, incorporated on 31 July 1923 and registered as a charity on 7 April 1978. The company was established under a Memorandum of Association which established the objects and powers of the company and is governed under its Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.

Appointment of Council Members

Under the terms of the Memorandum and Articles of Association, new Council Members may be appointed at any time, subject to re-election at the next following AGM. Appointment is also subject to the Trust's Recruitment and Induction policy.

Council Member induction and training

New Council Members are briefed on their legal obligations under charity law, the content of the Memorandum and Articles of Association and recent financial performance of the Trust, as part of the agreed induction process. Council Members are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The Members of the Council administer the Trust. The Council meets quarterly. Mrs N Butler has been appointed by the Council Members to manage the day to day operations of the Trust. To facilitate effective operations, she has delegated authority, within the terms of delegation approved by the Council Members for operational matters including project activities and finance.

Objectives and principal activities

The primary objective of the Trust is to promote and foster the discovery, excavation, preservation, recording and study of sites and objects of archaeological or historical importance within the county of Norfolk for the public benefit.

The principal activities of the Trust continue to be the management and maintenance of its properties for public access.

Risk management

The Council Members have examined the major strategic, business and operational risks which the Trust faces and have produced a document which sets out the systems and procedures to mitigate major risks. The strategy also includes procedures to minimise the impact on the Trust should those risks materialise. This policy is reviewed biannually.

Public benefit

The Council Members confirm that, in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.

The Norfolk Archaeological Trust

3

Report of the Council Members (continued) Year ended 31 March 2024

Achievements, performance and future plans

Review of activities and performance

The Trust continued to manage its archaeological sites. Details of ongoing projects can be found in note 13 to the accounts and in the 2024 Spring Newsletter available on our website. A summary is given below:

Plans for future periods

Financial review

Principal funding sources

In the current year the Trust has received operational grants from DEFRA under its Agri-environment Schemes, the RPA under its Basic Payments Scheme and capital grants from The Heritage Lottery Fund to fund the NAT 100 celebrations. and South Norfolk and Broadland District Council to fund the extension to Caistor Roman Town car park. In addition English Heritage and local authorities have provided funds to cover operational and other costs. Details of grants receivable are set out in note 7. Other sources of funding include income from a rental property, grazing fees, car parking and guide book sales. In the current year trust incurred a deficit on its unrestricted activities of £3,723 before investment gains.

Investment policy

The Council Members have the power to administer and manage the assets of the charity. They have delegated the management of their property portfolio to Mrs N Butler. The Trust invests in the COIF Charities Investment Fund income units. The aim of the fund is to mitigate capital risk by spreading across sectors in established companies and to maintain income returns. Surplus cash funds are generally held in deposits to match the needs of the Trust for liquid funds. The Council Members review the level of equity investments from time to time in the light of investment needs of the Trust. It is the Council Members objective to secure investment income towards part of the running costs of the Trust whilst achieving sufficient growth to enable the investments to grow to provide for increasing operational costs in the future.

4

The Norfolk Archaeological Trust

Report of the Council Members (continued) Year ended 31 March 2024

Reserves policy

The Council Members have examined the Trust's requirements for reserves in the light of main risks to the organisation have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets and investments held by the Trust should not fall below a minimum of £50,000. The reserves are needed to finance any cyclical major repairs and act as a buffer against any unforeseen events. At 31 March 2024 the free reserves (which exclude all fixed assets and investments) amounted to £ 48,475. The level of 'free reserves' is considered appropriate given the scale of activities of the Norfolk Archaeological Trust, the nature of its listed buildings,scheduled monuments and sites managed.

Statement of Council Members' Responsibilities

The Council Members are responsible for preparing the Council Members Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Council Members to prepare financial statements for each financial year. Under company law the Council Members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Council Members are required to:

The Council Members are responsible for keeping adequate accounting records that are sufficient to show and explain the Trust's transactions and disclose with reasonable accuracy at any time the financial position of the Trust and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors and Council Members

The Council Members, who are Directors for the purpose of company law and Trustees for the purpose of charity law and who served during the year and up to the date of this report are set out on page 1.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Since the company qualifies as small under Section 383, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations is not required.

Approved by the Council Members on 8 October 2024.

J M Sisson Chairman

The Norfolk Archaeological Trust

5

Independent Examiner's report For the year ended 31 March 2024

Independent Examiner's report to the Council Members of The Norfolk Archaeological Trust

I report to the charity Council Members on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity Council Members of the company (and also its Directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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:

1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

I have no concerns and have come across no other matters in connection with my examination to which attention should be drawn in this respect in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the charity's Council Members, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 an 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 charity and the charity's Council Members as a body, for my work or for this report.

Giles Kerkham FCA DChA Larking Gowen LLP Chartered Accountants Norwich

The Norfolk Archaeological Trust

6

Statement of Financial Activities (including Income and Expenditure Account) Year ended 31 March 2024

Restricted
funds
Income
Notes
£
Donations
100
Subscriptions
-
Gift aid
-
Insurance recharged
-
Rents receivable
-
Grazing income
-
Collection boxes
-
Car park income
-
Other income
-
Bank interest
-
Dividends
-
Grants and other payments receivable
7
192,238
Total income
192,338
Expenditure
Charitable activities
4
164,540
Other
4
-
Total expenditure
164,540
Net income/(expenditure)
27,798
Gains/(losses) on investments
9
-
Net movements in funds
27,798
Funds at 1 April 2023
5,491
Funds at 31 March 2024
12 &13
33,289
Unrestricted
funds
£
1,728
1,320
496
5,413
8,060
3,200
811
9,341
1,458
1,988
9,259
47,774
90,848
92,861
1,710
94,571
(3,723)
29,990
26,267
1,392,822
1,419,089
Total
2024
£
1,828
1,320
496
5,413
8,060
3,200
811
9,341
1,458
1,988
9,259
240,012
283,186
257,401
1,710
259,111
24,075
29,990
54,065
1,398,313
1,452,378
Restricted
funds
£
1,200
-
-
-
-
-
-
-
-
-
-
-
1,200
668
-
668
532
-
532
4,959
5,491
Unrestricted
funds
£
1,519
715
460
5,413
8,060
4,004
1,239
7,535
1,587
750
9,259
50,597
91,138
90,742
1,362
92,104
(966)
(12,523)
(13,489)
1,406,311
1,392,822
Total
2023
£
2,719
715
460
5,413
8,060
4,004
1,239
7,535
1,587
750
9,259
50,597
92,338
91,410
1,362
92,772
(434)
(12,523)
(12,957)
1,411,270
1,398,313

The notes set out on pages 8 to 12 form part of these financial statements

The Norfolk Archaeological Trust Company registration no. 191668

7

Statement of financial position as at 31 March 2024

2024
Notes
£
Fixed assets
Tangible assets
8
1,022,204
Listed investments
9
348,410
1,370,614
Current assets
Debtors
10
74,748
Cash at bank and in hand
56,327
131,075
Creditors:
Amounts falling due within one year
11
(49,311)
Net current assets
81,764
Total assets less current liabilities
1,452,378
General funds
Restricted
12 &13
33,289
Unrestricted
12 &13
1,419,089
1,452,378
2023
£
1,022,204
318,420
1,340,624
995
83,311
84,306
(26,617)
57,689
1,398,313
5,491
1,392,822
1,398,313

For the financial period ended 31 March 2024 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

The Council Members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved and authorised for issue by the Council Members on 8 October 2024 and are signed on its behalf by:

J M Sisson Chairman

The notes set out on pages 8 to 12 form part of these financial statements

The Norfolk Archaeological Trust

8

Notes to the financial statements Year ended 31 March 2024

1 Statutory information

The Norfolk Archaeological Trust is a private charitable company, limited by guarantee, domiciled in England and Wales, registration number 191668. The registered office is Castle Chambers, Opie Street, Norwich, NR1 3DP.

2 Compliance with accounting standards

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) (effective 1 January 2019) the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Norfolk Archaeological Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous financial year, and also have been consistently applied within the same accounts.

The financial statements have been prepared under the historical cost convention.

The presentation currency is £ sterling.

(a) Going concern

The Council Members have considered the financial position of the charity and have concluded that they have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements. They therefore continue to adopt the going concern basis of accounting in preparing these financial statements.

(b) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Council Members in furtherance of the general objectives of the Trust and which have not been designated for other purposes.

Restricted funds are funds which can only be used for particular restricted purposes within the objectives of the Trust. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

(c) Income

(d) Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any Value Added Tax which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

The Norfolk Archaeological Trust

9

Notes to the financial statements (continued) Year ended 31 March 2024

3 Accounting policies (continued)

(e) Financial instrument transactions

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

(f) Heritage assets

Heritage assets are capitalised as tangible fixed assets. Subsequent maintenance and renewal expenditure is charged to the statement of financial activities in the period in which it is incurred. In the opinion of the Council Members, the residual value of freehold properties is, and will continue to be for the foreseeable future, at least equal to the amount at which they are included in the financial statements and therefore any depreciation charge would be immaterial. Accordingly, no provision for depreciation on freehold properties is included in the financial statements.

(g) Other tangible fixed assets

Other tangible fixed assets are stated at cost less depreciation and any provision for impairment. Assets are fully depreciated in the year of acquisition.

(h) Listed investments

Realised and unrealised gains and losses on investment assets are included in the financial statements. Realised gains are based on the difference between the open market value of the investment at the beginning of the year or cost of purchase in the current year and sale proceeds. The investment assets are revalued at the end of each financial year. Any increase or decrease in valuation compared with the valuation at the beginning of the year or cost of purchase in the current year is included in the financial statements as an unrealised gain or loss.

4
Expenditure
Charitable activities
Property expenses
Maintenance reserves
Insurance
Project costs
Salaries and pension
Accountancy
Subscriptions
Office costs
Meeting expenses
Other
Examiner's fee
Restricted
£
742
-
-
163,150
-
-
-
648
-
Unrestricted
£
40,200
(13,700)
13,888
1,125
40,436
4,856
727
4,745
584
92,861
1,710
94,571
2024
Total
£
40,942
(13,700)
13,888
164,275
40,436
4,856
727
5,393
584
257,401
1,710
259,111
Restricted
£
668
-
-
-
-
-
-
-
-
668
-
668
Unrestricted
£
26,418
-
15,256
-
38,559
4,625
581
4,518
785
90,742
1,362
92,104
2023
Total
£
27,086
-
15,256
-
38,559
4,625
581
4,518
785
164,540 91,410
- 1,362
164,540 92,772

Maintenance reserves no longer required have been written off

5
Salaries and pension
Gross salaries
Pension contributions
2024
£
39,745
691
40,436
2023
£
37,809
750
38,559

The average number of staff employed was 2 (2023:2)

10

The Norfolk Archaeological Trust

Notes to the financial statements (continued) Year ended 31 March 2024

6 Transactions with Council Members

The Council Members received no remuneration or expenses during the year (2023: £nil).

7 Grants and other payments receivable

Revenue grants
DEFRA/Rural Payments Agency:
Agri-environment schemes
Basic farm payment scheme
English Heritage
Burgh Castle Parish Council
Middleton Parish Council
Great Yarmouth Borough Council
Capital grants
Heriage Lottery Fund
South Norfolk District Council
Unrestricted
£
22,879
16,770
6,825
-
300
1,000
-
-
47,774
Restricted
£
-
-
-
-
-
-
70,510
121,728
2024
£
22,879
16,770
6,825
-
300
1,000
70,510
121,728
Unrestricted
£
22,419
20,678
6,000
200
300
1,000
-
-
Restricted
£
-
-
-
-
-
-
-
-
2023
£
22,419
20,678
6,000
200
300
1,000
-
-
192,238 240,012 50,597 - 50,597

8 Tangible assets

8
Tangible assets
Freehold Freehold
Heritage assets land buildings Total
£ £ £
Cost
At 1 April 2023 and 31 March 2024 1,005,553 16,651 1,022,204

All the Trust's properties are held for their archaeological or historical importance and their continuing retention is a furtherance of the Trust's objectives. They are all unique and form part of the heritage of the nation.

The Trust manage the following heritage properties:

Pykerells House
Burnham Norton Friary
Binham Priory
Caistor Roman Town
Iron Age Fort at Tasburgh
Roman Fort at Burgh Castle
St Benet's Abbey, Horning
Iron Age Fort, South Creake
Fiddler's Hill
Middleton Mount
Cost
31 March
2024
£
16,826
2,800
26,403
529,812
42,191
224,240
72,739
102,673
-
4,520
1,022,204
Grants
receivable
£
-
(2,800)
(22,920)
(471,944)
(36,300)
(200,200)
(28,500)
(87,483)
-
(3,820)
Net cost at
31 March
2024
£
16,826
-
3,483
57,868
5,891
24,040
44,239
15,190
-
700
Income
receivable
£
8,060
226
25
17,912
1,037
21,138
3,798
920
-
300
Insurance
recharged
£
5,413
-
-
-
-
-
-
-
-
-
Property
expenses
£
-
5,279
198
3,228
550
24,415
1,942
2,150
1,895
543
(853,967) 168,237 53,416 5,413 40,200

The Norfolk Archaeological Trust

11

Notes to the financial statements (continued) Year ended 31 March 2024

9 Listed investments

9
Listed investments
Market value at 1 April 2023
Revaluation
Market value as at 31 March 2024
Cost as at 31 March 2024
Investments
£
318,420
29,990
348,410
327,234

At 31 March 2024, all investments are held in COIF Charities Investment Fund income units.

10 Debtors

Projects
Other debtors
2024
£
73,418
1,330
2023
£
-
995
74,748 995

11 Creditors: amounts falling due within one year

11 Creditors: amounts falling due within one year
Projects
Other creditors
Accruals
12 Analysis of net assets
Heritage property
Listed investments
Cash at bank
Net debtors/(creditors)
Heritage property
Listed investments
Cash at bank
Net debtors/(creditors)
2024
2023
£
£
40,023
-
5,754
8,654
3,534
17,963
49,311
26,617
Unrestricted
Restricted
Total
fund
fund
2024
£
£
1,022,204
-
1,022,204
348,410
-
348,410
56,433
(106)
56,327
(7,958)
33,395
25,437
1,419,089
33,289
1,452,378
Unrestricted
Restricted
Total
fund
fund
2023
£
£
1,022,204
-
1,022,204
318,420
-
318,420
77,820
5,491
83,311
(25,622)
-
(25,622)
1,392,822
5,491
1,398,313
2024
£
40,023
5,754
3,534
2023
£
-
8,654
17,963
49,311 26,617
1,392,822 5,491 1,398,313

12

The Norfolk Archaeological Trust

Notes to the financial statements (continued) Year ended 31 March 2024

13 Movements in funds

Restricted funds
NAT 100 project
Signage and equipment
Caistor Roman Town:
Car park
Fun day
St Benets Abbey:
Friends of St Benets Abbey
River bank repairs
Unrestricted funds
General fund
Funds at 31 March 2024
Restricted funds
Signage and equipment
Caistor Roman Town:
Fun day
St Benets Abbey:
Friends of St Benets Abbey
Unrestricted funds
General fund
Funds at 31 March 2023
At 1 April
2023
£
-
1,655
-
1,182
2,654
-
5,491
1,392,822
1,398,313
At 1 April
2022
£
1,123
1,182
2,654
4,959
1,406,311
1,411,270
Income
£
70,510
-
121,728
-
-
100
192,338
90,848
283,186
Income
£
1,200
-
-
1,200
91,138
92,338
Expenditure
£
70,510
742
92,640
-
648
-
164,540
94,571
259,111
Expenditure
£
668
-
-
668
92,104
92,772
Investment
Gains
£
-
-
-
-
-
-
-
29,990
29,990
Investment
Losses
£
-
-
-
-
(12,523)
(12,523)
At 31 March
2024
£
-
913
29,088
1,182
2,006
100
33,289
1,419,089
1,452,378
At 31 March
2023
£
1,655
1,182
2,654
5,491
1,392,822
1,398,313

NAT 100 project

We applied to the Heritage Lottery Fund for a grant to help celebrate the 100th anniversary of NAT during 2023/24 in partnership with the Norfolk Records Office and were successful.

Signage and equipment

Generous donations from Arnold Clark, Persimmon Builders and Blakemores have been given to provide funds for signage and volunteer equipment.

Caistor Roman Town projects

Fun day : South Norfolk and Broadland District Council has provided funds for activity days at the site. £1,182 remains available for future events.

Car park : In partnership with South Norfolk and Broadland District Council we were successful in securing funding to extend the car park. Completion is expected in June 2024.

St Benets Abbey projects

The cash balance of £2,654 was gifted to the Trust following the cessation of the Friends of St Benets Abbey charity and is to be used to fund/part fund projects relating to the site.