THE NORTHERN CERAMIC SOCIETY
REPORT AND FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2023
CHARITY NO: 287630
| CONTENTS | |
|---|---|
| Page(s) | |
| Annual Report of the Trustees | 2 - 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 – 11 |
| Independent Examiner’s Report | 12 |
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THE NORTHERN CERAMIC SOCIETY
Annual Report of the Trustees For the Year Ended 30 September 2023
This report has been prepared in accordance with the Charity Commission’s publication “Financial Reporting Standard 102 (“FRS 102”) and “Update Bulletin 1”, applicable to reporting periods beginning on or after 1[st] January 2016”.
SECTION 1: REFERENCE & ADMINISTRATIVE INFORMATION
Charity Name: The Northern Ceramic Society (also known as the NCS) Registered Charity Number: 287630 Charity’s Principal Address: The Treasurer; 2 Petton Hall, Burlton, Shropshire, SY4 5TH
Bankers:
HSBC Bank plc, 5 Great Underback, Stockport, Cheshire, SK1 1LH Virgin Money plc, Jubilee House, Gosforth, Newcastle upon Tyne, NE3 4PL
Independent Examiner:
Peter Rodwell, Solihull, West Midlands
Trustees: See Section 2 below Financial Year: 1 October 2022 to 30 September 2023
SECTION 2: STRUCTURE, GOVERNANCE & MANAGEMENT
The Charity is an unincorporated association, governed by the current Rules of The Northern Ceramic Society (‘The Rules’), which were revised and adopted unanimously at the Annual General Meeting held on 1 June 2019.
The Trustees of the Charity are its Management Committee, elected or appointed under The Rules, and comprise five elected Officers and six elected ordinary members. In addition, the Editors for the time being of the Society’s Journal and Newsletter respectively, who are appointed by the Management Committee, are also ex-officio members of the Management Committee, and thus also Trustees of the Charity.
The following persons served as Trustees throughout the financial year and are the Trustees at the date of this report, having been appointed at a previous Annual General Meeting and reappointed at the Annual General Meeting on 27 May 2023, or co-opted to fill a vacancy.
| ng on 27 May 2023, or co-opted to fill a vacancy. | |
|---|---|
| PresidentPaul Atterbury | Patricia Halfpenny Website Officer |
| Vice-PresidentPatricia Halfpenny | Publications Officer Jessica Davies |
| Elected Officers | Programme Secretary Post Vacant |
| Chair Dr Rachel Conroy | Elected Members |
| Treasurer Brian Allaker | Nicola Scott |
| Secretary Deborah Skinner | Gaye Blake-Roberts |
| Membership Secretary Jessica Davies | Rod Jellicoe |
| Appointed Officers | Miranda Goodby |
| Journal Editor David Barker | Kate Turner (from AGM 2023) |
| Joint Newsletter Editors Claire Blakey, Rebecca Wallis | Ben Miller (co-opted 13 July 2023) |
The Charity has no employees and its Officers, as and when authorised by the Management Committee, act to administer the charity. In their administrative capacity, they are reimbursed their expenses, as detailed in Note 6 to the Financial Statements. None of the Trustees, nor any people connected with them, receive any remuneration. All trustees are subscribing members of the Society, but none receive any benefits from the Society other than those benefits which are available to all other members.
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The Charity is not subject to a statutory audit, (as defined in Section 144 of The Charities Act 2011), and accordingly the Trustees wish to clarify that they interpret the word “Audited” contained in Section 6a of The Rules as meaning “subject to Independent Examination as required by Section 145 of the Charities Act 2011 and described in CC31 & CC32 - Independent Examination of Charity Accounts”. The trustees have adopted a policy of Accrual Accounting and have documented their Customs and Practices for controlling expenditure.
The Charity’s website is: www.northernceramicsociety.org The Charity has no formal subcommittees.
SECTION 3: OBJECTIVES
The Objectives of the Charity, as defined in section 2 of The Rules, are:
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2.1 The objects of the Society shall be the advancement of the education of the public in the study of the manufacture of ceramics and the history of the ceramics industry.
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2.2 In furtherance of this purpose but not otherwise the Society may-
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2.2.1 promote research into such history and manufactures
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2.2.2 publish such material relating thereto as the Committee of the Society (‘the Committee’) may deem appropriate
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2.2.3 hold lectures, events and exhibitions about ceramics and the history of the ceramics industry, whether alone or in conjunction with other organisations
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2.2.4 exchange and disseminate relevant information
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2.2.5 finance in whole or part the activity or publication of any other non-commercial organisation involved in ceramic research or display provided that expenditure under this sub-clause shall not exceed in one subscription year 15% of the Society’s last published reserves without the authorisation of the Society in General Meeting.
SECTION 4: ACTIVITIES & ACHIEVEMENTS
Regular Publications
During the reporting period, the Society published two Newsletters (numbers 205 and 206) comprising 80 and 66 A5 pages respectively (146 pages in total).
Journal 38 was published, comprising 154 pages in 248 x 210mm format, including six papers. This compares with a 100 page catalogue in the same format which replaced the Journal for 2022.
Meetings
Attendance at meetings has returned to pre-Covid levels, although over 70 people came to the October event which saw a return to the Potteries Museum where curator Miranda Goodby spoke about Majolica, the subject of a major exhibition. Exhibition viewing made up the second half of the programme. The November meeting was hosted by staff of the V&A Wedgwood Collection at the Wedgwood Museum, World of Wedgwood, Barlaston. The regular February meeting at the Walker, National Museums Liverpool featured two contrasting presentations: Peter Hyland on Conrad Dressler and Jill Newsham on ceramics retail in the early/mid-20th century. The Godden Lecture and Open meeting were held at Keele University in March where President Paul Atterbury spoke about Colour in Victorian Ceramics and Ray Johnson presented The Potteries on film: archive film from the Staffordshire Pottery Industry from the Media Archive for Central England (MACE). A smaller group of members attended the April Yorkshire meeting at the Brotherton Library and special Collections, Leeds University where Melissa Gallimore and University staff gave presentations. The AGM returned to its regular place in the calendar in May at the Grosvenor Museum, Chester. Chair Dr Rachel Conroy addressed members on the ceramics of Beatrix Potter, followed by a ‘show and tell’ of members’ pots. In September at Coalport China Museum and YHA members heard the talk, Caughley Connections with The Potteries by Allan Smith, followed by a local walk and museum visit led by Kate Cadman.
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E-News
The NCS continued to keep in touch with members through E-News emailed between our regular Newsletter publications. Between September 2022 – August 2023, we sent out 15 emails with E-News, notices of Zoom lectures and seminar announcements etc. If any member is not receiving the E-News, they should send their email details which will be added to the mailing list.
Residential Seminars
Unfortunately, we were unable to hold a Winter Weekend in 2023 but plans were consolidated for its return in 2024. For Summer School 2023 we returned to Chester University and once more our intrepid NCS members overcame rail strikes and other unforeseen challenges to attend a most successful seminar. In addition to some excellent presentations in the lecture theatre, we also spent a day at the Spode Museum where, in addition to the regular displays we were privileged to be able to handle wares from the reserve collections. We look forward to continuing this NCS Summer and Winter Seminar tradition.
Website
The NCS website continued to grow especially in the members’ only section with new galleries and updated information- check back regularly to keep up with the latest research. We are currently in the process of compiling more galleries and during the next year we hope to see more resources provided by members for members. All these resources are updatable, and we encourage further members’ contributions. If any member does not have login credentials to access the members’ only section of the website, contact the webmaster at webmaster@northernceramicsociety.org
Public Benefit
The Trustees believe that this charity meets the public benefit requirement of the Charities Act 2011 in three different ways: (1) its publications are available to the public through the copyright libraries and at the libraries of over 30 institutional members; (2) the Society offers bursaries for its residential events for the benefit of those who are unable to afford to attend; (3) visitors are welcome at all lecture meetings, though for security reasons at most meetings they are required to give advance notice of their intention to attend to the Secretary; however, we are specifically advertising some lecture meetings as open meetings without prior notice of attendance. The Society also actively promotes its relationships with museums that have significant ceramic collections. The Society’s Newsletters include a regular feature of ‘Museum News’ to which all relevant museums are invited to send contributions to publicise their forthcoming programmes. The archive of the Society’s late President, Dr Geoffrey Godden, which he gave to the Society, continues to be publicly available at Stoke City Archives subject to their usual arrangements for public access.
Membership
On 30th September 2023, there were 424 memberships including dual and institutional memberships. This is down 59 from 483 in 2022. This figure includes organisations who receive publications but do not pay a subscription and a few members who joined late in the year and whose memberships will roll on to the following year, or paid up members who have informed us that they would not be renewing in the forthcoming year. 25 new members joined the society, 84 members resigned, died, or did not renew and could not be contacted. 70 of the subscriptions were overseas memberships.
Membership breakdown for end September 2023
| UK | 354 |
|---|---|
| USA & CANADA | 53 |
| AUSTRALIA & NEW ZEALAND | 13 |
| EUROPE | 6 |
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SECTION 5: FINANCIAL REVIEW
Year ended 30 September 2023
The attached financial statements show the current state of finances. The Trustees consider the situation to be financially sound.
During the year under review, the ordinary activities of the Society, i.e., meeting costs, administration costs and the production of the Newsletters and Journal, resulted in a deficit of £622 compared to a surplus of £8,800 last year mainly due to there not being a Journal produced in that year. However, the total income exceeded the previous year by £1,400. An increase in membership subscriptions had been passed at the previous AGM, which resulted in a larger income even though the membership numbers were down.
In the year under review, the two seminars and summer visit together resulted in a surplus of £417 and we received a small income from the Godden Copyright Bequest.
The Society recorded an overall deficit of £76 which is the smallest deficit recorded for some years. The Society’s reserve funds stand at £51,160 on 30th September 2023 of which £11,349 is designated as the balance of the Harold Blakey Bequest Fund leaving unrestricted funds of £39,811.
The Statement of the Financial Activities on the next page gives details on the year’s income and expenditure.
Reserves Policy
After a significant reduction in the Society’s reserves during the last few years, the trustees consider that the current level of reserves is appropriate, prudent, and necessary to be able to respond to appropriate opportunities to fund future projects to promote the Society’s charitable objectives, and they are actively looking for such opportunities.
SECTION 6: FUTURE PLANS
The Trustees continue to plan the Society’s activities along the pattern which has been successful in recent years, namely, (1) publication of Newsletters and a Journal when appropriate, usually annually, (2) regular lecture meetings and (3) residential seminars, normally two held annually. Within the ongoing challenging financial climate, the Trustees will be looking to review our residential programme and print publications, to ensure that they are both sustainable and retain high quality. We will also consider the benefits and opportunities of working digitally.
On behalf of the Trustees
Rachel Conroy (Chair)
Brian Allaker (Treasurer)
March 2024
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Statement of Financial Activities For the Year Ended 30 September 2023
| 2022-23 | 2021-22 | ||
|---|---|---|---|
| Notes | £ £ |
£ £ |
|
| INCOMING RESOURCES | |||
| Voluntary Income | 2 | ||
| Subscriptions | 18,066 | 15,935 | |
| Gift Aid Tax Reclaimed | 2,516 | 2,539 | |
| Godden Copyright | 128 | 173 | |
| Sundry Donations | 750 | 1,229 | |
| 21,460 | 19,876 | ||
| Investment Income: | 3 | ||
| Bank Interest | 219 | 133 | |
| Income from Charitable Activities: | 4 | ||
| Publication Sales | 922 | 1,419 | |
| Residential Events | 12,541 | 16,218 | |
| Special Event Donations | 231 | 853 | |
| Mailing fees | |||
| 13,694 | 18,490 | ||
| Total Incoming Resources: | 35,373 | 38,499 | |
| RESOURCES EXPENDED | |||
| Costs of Generating Voluntary Income: | |||
| Website Maintenance | 1,103 | 481 | |
| Website Enhancement | 0 | 0 | |
| Costs of Charitable Activities: | 4 | ||
| Printed Publications | 18,039 | 8,784 | |
| Residential Events | 12,355 | 13,708 | |
| Meetings and Events | 1,856 | 1,904 | |
| Donations to Museums | 252 | 0 | |
| Office Support Costs | 1,459 | 1,305 | |
| 2022 Exhibition | 0 | 6,266 | |
| 33,960 | 31,967 | ||
| Governance Costs: | 5 | ||
| Committee Expenses | 24 | 144 | |
| Printing Annual Report | 246 | 302 | |
| Bank Fees | 117 | 84 | |
| 387 | 530 | ||
| Total Resources Expended | 35,449 | 32,978 | |
| Net Income/Expenditure for the Year | -76 | 5,521 | |
| Fund Balance Brought Forward | 51,236 | 45,715 | |
| Fund Balance Carried Forward | 51,160 | 51,236 |
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Balance Sheet as of 30 September 2023
| Notes Fixed Assets Tangible Assets Computer Equipment Cost less Depreciation 7 Current Assets Debtors 8 Cash in Virgin Money Notice Account Cash in Virgin Money Deposit Accounts Cash in Bank & PayPal Current Accounts Current Liabilities Creditors 9 Net Current Assets Net Assets Represented by: Designated Funds 10 Unrestricted Funds Total Funds |
2023 £ £ 4,539 4,539 0 454 42,587 4,242 19,289 66,572 15,413 51,160 51,160 11,349 39,811 51,160 |
2022 £ £ 4,539 4,539 0 44 42,418 4,225 22,697 69,384 18,148 51,236 51,236 11,349 39,887 51,236 |
2022 £ £ 4,539 4,539 0 44 42,418 4,225 22,697 69,384 18,148 51,236 51,236 11,349 39,887 51,236 |
|---|---|---|---|
| 454 42,587 4,242 19,289 |
44 42,418 4,225 22,697 |
||
| 66,572 15,413 |
69,384 18,148 |
||
| 51,236 | |||
| 11,349 39,887 |
|||
| 51,236 |
The notes on pages 8 to 11 form part of the Financial Statements
The Financial Statements on pages 6-11 were approved by the trustees and signed on their behalf by:
Rachel Conroy (Chair) Brian Allaker (Treasurer)
March 2024
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Notes to the Financial Statements For the Year Ended 30 September 2023
1. ACCOUNTING POLICIES
(a) Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards for accrual accounting, and with the Charity Commission’s publication “Financial Reporting Standard 102 (“FRS 102”) and “Update Bulletin 1””. There are two exceptions to the SORP in the timing of the reporting of income and expenditure in the Statement of Financial Affairs, namely, (i) subscriptions are reported in the financial year to which they relate, and (ii) deposits and prepayments for residential events are reported in the financial year in which the events take place. The effects of this policy can be seen in the analysis of the relevant balance sheet items in Notes 8 and 9 below.
(b) Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer, Video and Audio Equipment : 33⅓% of cost
2. VOLUNTARY INCOME
(a) Subscriptions
Members of the Society pay an annual subscription. All subscriptions are received in £ sterling.
(b) Donations
Donations include occasional donations from members of the public, Society members, or other bodies.
3. INVESTMENT INCOME
Investment income comprises interest on bank deposit accounts, namely, the Society’s two deposit accounts with Virgin Money.
4. CHARITABLE ACTIVITIES
(a) Publications
The Society publishes its own educational publications in accordance with the aims of the Society, which are either primarily for distribution free of charge to the Society’s registered subscribers, and/or are for sale to the general public. The total cost of production, (including the Editor’s costs), and the initial distribution costs of any publication, are charged to the year of production. These costs are treated as Costs of Charitable Activities . Any copies of publications that remain undistributed or unsold at the end of a financial year are retained by the Society for sale, or for further free distribution. These copies are valued at zero and are not accounted for as assets. The income from the sale of publications is accounted for as Income from Charitable Activities in the year in which they are sold.
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Notes to the Financial Statements
For the Year Ended 30 September 2023
(b) Residential Events
From time to time, the Society may organise residential events such as a weekend seminar or Summer School. Such events are accounted for as charitable activities as they comprise primary purpose trading. The income from residential events is accounted for as Income from Charitable Activities , and the costs of organising such events is accounted for as Costs of Charitable Activities .
(c) Meetings and Other Events
The costs of lecture meetings and other educational events run by the Society are accounted for as Costs of Charitable Activities . Speakers at these meetings may claim reimbursement of direct expenses, but no fees are paid. The regular scheduled meetings of the Society are free of charge to members and their guests. From time to time, the Society holds one-day events in addition to this regular programme, and extra costs are incurred. Those attending are asked to contribute towards defraying these costs. Such contributions are treated as Income from Charitable Activities , under the heading of “special event donations.” Residential events are accounted for separately as described in Note 4 (b) above.
(d) Donations Made
Under Rule 2(v), the Society may make donations to other non-commercial organisations involved in ceramic display or research, subject to financial limits. Such donations are accounted for as Costs of Charitable Activities .
(e) 3[rd] Party Mailings
From time to time, the Society may include in its mailings to members leaflets from 3[rd] parties promoting publications and events relating to the charitable objectives of the Society. Income received for this service is accounted for as Income from Charitable Activities . The costs associated with the handling of these leaflets are accounted for as Costs of Charitable Activities .
(f) Support Costs
The Society is managed and run by a voluntary, unpaid committee. Each committee member can be reimbursed for the direct cost of office supplies, printing, postage and telecom usage that are used exclusively to carry out their duties on behalf of the Society. These reimbursements are made against expense claims. Such expenditure, and other stationery bought directly by the Society solely for its charitable activities, is accounted for as Costs of Charitable Activities .
(g) Depreciation
The fixed assets owned by the Society are used exclusively for the charitable objectives of the Society, and their depreciation is accounted for as Costs of Charitable Activities .
5. GOVERNANCE COSTS
Committee Expenses comprise costs of room hire for committee meetings and reimbursed direct costs of attending committee meetings and the AGM, which committee members may claim.
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Notes to the Financial Statements For the Year Ended 30 September 2023
6. REIMBURSEMENT OF TRUSTEES’ EXPENSES
During the year, no expenses were reimbursed to Trustees of the Charity. Further explanations of the types of expenses are given elsewhere in these Notes.
| Type of Expense | Value | No.of Trustees |
|---|---|---|
| £ | Claiming | |
| Travel to committee meeting | 0 | 0 |
7. TANGIBLE FIXED ASSETS
Fixed assets comprise computer hardware and software for use by the Editors of the Society’s Journal and Newsletter and video and audio equipment for use at meetings. All are depreciated and written off over 3 years. Movements in fixed assets during the year are shown in the following table:
| Cost of Fixed Assets Balance at 30 September 2022 Acquisitions less Disposals Balance at 30 September 2023 Depreciation Balance at 30 September 2022 Depreciation charged this year less Depreciation on Disposals Balance at 30 September 2023 Net Book Value at 30 September 2023 |
This year £ 4,539 0 4,539 0 4,539 4,539 0 4,539 0 4,539 0 |
Last year £ 4,539 0 |
|---|---|---|
| 4,539 0 |
||
| 4,539 | ||
| 4,402 137 |
||
| 4,539 0 |
||
| 4,539 | ||
| 0 |
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Notes to the Financial Statements For the Year Ended 30 September 2023
8. DEBTORS AND PREPAYMENTS
| Amounts falling due within one year Debtors - Membership Subscriptions Debtors - Accrued Interest (Virgin Money) Debtors – Donation – FOB Website Costs Prepayments - re. Seminars Total |
This year £ 76 220 158 454 |
Last year £ 44 0 0 |
|---|---|---|
| 44 |
9. CREDITORS AND ACCRUALS
| Amounts falling due within one year. This year £ Trade creditors 10,253 Deferred income - Subscriptions in advance. 3,961 Deferred income - Seminar Deposits in advance 1,198 Total 15,412 |
Last year £ 13,758 4,390 0 18,148 |
|---|---|
10. HAROLD BLAKEY BEQUEST FUND
| Transport of Collection Auction Result After Commission Further Income from Non-Sale Items Redevelopment of the Society’s Website Winter Seminar 2016 Bursaries Summer Seminar 2019 Bursary 2022 Exhibition Flyer 21/04/21 2022 Exhibition Expenses PMAG 2022 Exhibition Catalogue 20/06/22 Available Balance |
Debit £ 2,400 4,062 505 325 175 300 5966 13,733 |
Credit £ 24,852 230 |
|---|---|---|
| 25,082 11,349 |
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Independent Examiner’s Report to the Trustees of The Northern Ceramic Society
For the Year Ended 30 September 2023
I report to the trustees on my examination of the accounts of The Northern Ceramic Society (“The Society”) for the year ended 30 September 2023
Responsibilities and basis of report
As the charity trustees of the Society, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Society’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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Accounting records were not kept in respect of the Society as required by section 130 of the Act; or
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The accounts do not accord with those records; or
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The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Peter Rodwell Solihull West Midlands March 2024
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