THE NORTHERN CERAMIC SOCIETY
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2024
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 2024
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 2023 to 30 September 2024
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 25 May 2024, or co-opted to fill a vacancy.
| President | Paul Atterbury Newsletter Editors Claire Blakey, Rebecca Wallis |
|---|---|
| Vice President | Patricia Halfpenny Website Officer Patricia Halfpenny |
| Elected Officers | Publications Officer Jessica Davies |
| Chair RachelConroy |
Gaye Blake Roberts from 25.5.2024 Programme Secretary Deb Skinner |
| Treasurer | Brian Allaker Elected Members |
| Secretary DeborahSkinner |
Nicola Scott from 25.5.24 Nicola Scott (until 25.5.2024) Kate Turner |
| Membership Secretary |
Jessica Davies Gaye Blake Roberts (until 25.5.2024) Ben Miller |
| Appointed officers | Rod Jellicoe (until3.2.2024) Miranda Goodby |
| Journal Editor | David Barker Jill Newsham (from 25.5.2024) Richard Allman (from 25.5.2024) |
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 three Newsletters (numbers 207-209) comprising 48, 56 and 60 pages respectively. The thanks of the Society go to the joint editors Claire Blakey and Rebecca Wallis for their work on these three editions.
Journal 39 was published, comprising 182 pages in 248 x 210mm format, with seven papers. This compares with 154 pages and six papers in Vol. 38 (2023).
Meetings
Attendance at meetings has reduced from post-Covid numbers and averages 35-40 members, with more at collaborative meetings. The October meeting at Keele university looked at aspects of the ceramics trade: in the UK prior to WW1 and the Anglo-American market. A joint meeting was held at Middleport Pottery with the Tiles & Architectural Ceramics Society (TACS) in November, with speakers from both societies. The Liverpool meeting in February was re-located to a nearby hotel from museum premises and former and current museum staff members made presentations. A return to Keele in March saw presentations about Charlotte Rhead and the Bevington family of potters by two new members. The Yorkshire meeting in April was held at Cannon Hall, Barnsley. The meeting was held jointly with TACS and was hosted by the Ceramics Curator and the De Morgan Foundation which is based at Cannon Hall. The AGM in May returned to the V&A Wedgwood Collection, with Mike Ruddy, Assistant Curator and our Chairman, Gaye Blake Roberts as speakers, followed by a ‘show and tell’ of members’ pots. The planned summer visit to Tabley House and Tatton Park, Cheshire was cancelled for a second time due to staff at Tatton favouring a film location contract over a booked, specialist group visit. The September meeting at the Spode Museum presented an opportunity for members to see further buildings and collections developments and to hear a presentation by NCS VicePresident, Pat Halfpenny.
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E-News
The NCS continued to stay in touch with members through E-News, sent via email between our regular Newsletter publications. From September 2023 to August 2024, we distributed 18 E-News updates, notices of Zoom lectures, seminar announcements, and more. If any member is not receiving the E-News, they should send their email details to the webmaster at the address below.
Residential Seminars
The Winter Weekend Seminar 2024 was held at a new venue, the Hilton Garden Inn Stoke-on-Trent. It proved to be a popular choice, with the seminar programme including lectures followed by practical handling sessions at the nearby Potteries Museum & Art Gallery. Summer School 2024 took place at our regular venue, Chester University. It was well attended and proved very successful. In addition to excellent presentations in the lecture theatre, we spent half a day at the National Trust’s Erddig, which houses one of the largest collections of decorative arts of any National Trust property. We look forward to continuing the tradition of NCS Summer and Winter Seminars.
Website
The NCS website continued to grow, particularly in the members-only section, with new galleries and updated information. Be sure to check back regularly to stay up to date with the latest research. The members' section has expanded not only with additional galleries, but also with updates to existing content. Over the next year, we hope to see even more resources contributed by members for the benefit of fellow members. All these resources are updatable, and we encourage further contributions from members. If any member does not have login credentials to access the members-only section, please contact the webmaster, who will be happy to assist. If you are interested in helping with the website, we would be pleased to hear from you. 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 30[th] September 2024, there were 379 memberships including dual and institutional memberships. This is down 45 from 424 in 2023. This figure includes organisations who receive publications but do not pay a subscription, a few members who joined late in the year and whose memberships will roll on to the following year, and paid-up members who had informed us that they would not be renewing in the forthcoming year. 22 new members joined the society, 67 members resigned, died, did not renew, or underpaid their subscription and could not be contacted. 60 of the subscriptions were overseas memberships; a reduction of 10 since the previous year.
Membership breakdown for end September 2024
UK |
319 |
|---|---|
| USA & CANADA | 45 |
| AUSTRALIA & NEW ZEALAND | 10 |
| EUROPE | 5 |
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SECTION 5: FINANCIAL REVIEW
Year ended 30 September 2024
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 £3,413 compared to a deficit of £622 last year mainly due to a reduction in membership subscriptions and an increase in the Journal and Newsletter production costs. The total income was down by nearly £2,000 on the previous year. In the year under review, the two seminars together resulted in a surplus of £1,692 and we received a small income from the Godden Copyright Bequest.
The Society recorded an overall deficit of £1,639. The Society’s reserve funds stand at £49,521 on 30th September 2024 of which £11,349 is designated as the balance of the Harold Blakey Bequest Fund leaving unrestricted funds of £38,172.
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
Gaye Blake Roberts (Chair)
Brian Allaker (Treasurer)
March 2025
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Statement of Financial Activities
For the Year Ended 30 September 2024
| 2023-24 | 2022-23 | |||
|---|---|---|---|---|
| Note | ||||
| s | £ | £ |
£ £ |
|
| INCOMING RESOURCES | ||||
| Voluntary Income | 2 | |||
| Subscriptions | 16,567 | 18,066 | ||
| Gift Aid Tax Reclaimed | 2,686 | 2,516 | ||
| Godden Copyright | 82 | 128 | ||
| Sundry Donations | 493 | 750 | ||
| 19,828 | 21,460 | |||
| Investment Income: | 3 | |||
| Bank Interest | 587 | 219 | ||
| Income from Charitable Activities: | 4 | |||
| Publication Sales | 569 | 922 | ||
| Residential Events | 28,702 | 12,541 | ||
| Meetings and Events | 945 | 231 | ||
| 30,216 | 13,694 | |||
| Total Incoming Resources: | 50,630 | 35,373 | ||
| RESOURCES EXPENDED | ||||
| Costs of Generating Voluntary Income: | ||||
| Website Maintenance | 889 | 1,103 | ||
| Website Enhancement | 0 | 0 | ||
| Costs of Charitable Activities: | 4 | |||
| Printed Publications | 20,975 | 18,039 | ||
| Residential Events | 27,009 | 12,355 | ||
| Meetings and Events | 1,923 | 1,856 | ||
| Donations to Museums | 0 | 252 | ||
| Office Support Costs | 1,134 | 1,459 | ||
| 51,041 | 33,960 | |||
| Governance Costs: | 5 | |||
| Committee Expenses | 0 | 24 | ||
| Printing Annual Report | 241 | 246 | ||
| Bank Fees | 98 | 117 | ||
| 339 | 387 | |||
| Total Resources Expended | 52,269 | 35,449 | ||
| Net Income/Expenditure for the Year | -1,639 | -76 | ||
| Fund Balance Brought Forward | 51,160 | 51,236 | ||
| Fund Balance Carried Forward | 49,521 | 51,160 |
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Balance Sheet as of 30 September 2024
| 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 |
2024 £ £ 4,539 4,539 0 3,048 0 47,279 20,888 71,215 21,694 49,521 49,521 11,349 38,172 49,521 |
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 |
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 |
|---|---|---|---|
| 3,048 0 47,279 20,888 |
454 42,587 4,242 19,289 |
||
| 71,215 21,694 |
66,572 15,413 |
||
| 51,160 | |||
| 11,349 39,811 |
|||
| 51,160 |
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:
Gaye Blake Roberts (Chair) Brian Allaker (Treasurer)
March 2025
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Notes to the Financial Statements For the Year Ended 30 September 2024
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 2024
(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 2024
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:
| Balance at 30 September 2023 Acquisitions less Disposals Balance at 30 September 2024 Depreciation Balance at 30 September 2023 Depreciation charged this year less Depreciation on Disposals Balance at 30 September 2024 Net Book Value at 30 September 2024 |
4,539 0 4,539 0 4,539 4,539 0 4,539 0 4,539 0 |
4,539 0 |
|---|---|---|
| 4,539 0 |
||
| 4,539 | ||
| 4,539 0 |
||
| 4,539 0 |
||
| 4,539 | ||
| 0 |
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Notes to the Financial Statements
For the Year Ended 30 September 2024
8. DEBTORS AND PREPAYMENTS
| Amounts falling due within one year Debtors – Inland Revenue Gift Aid Debtors - Accrued Interest (Virgin Money) Debtors – Donation – FOB Website Costs Prepayments - re. Seminars Total |
This year £ 213 0 149 3,048 2,686 |
Last year £ 76 220 158 454 0 |
|---|---|---|
9. CREDITORS AND ACCRUALS
| Amounts falling due within one year. Trade creditors Deferred income - Subscriptions. Deferred income - Seminar Deposits Total |
This year £ 15,265 3,519 2,910 21,694 |
Last year £ 10,253 3,961 1,198 15,412 |
|---|---|---|
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 2024
I report to the trustees on my examination of the accounts of The Northern Ceramic Society (“The Society”) for the year ended 30 September 2024
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 2025
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