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2025-03-31-accounts

CHARITY NUMBER: 291389 Patron: His Majesty King Charles III

THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

REPORT OF THE BOARD OF TRUSTEES AND FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 MARCH 2025

THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR END 31 MARCH 2025

Page Page
Legal and administrative information 1
Trustees' Annual Report 2 - 3
Independent Examiner's Report to the Trustees 4
Receipts and Payments Account 5
Statement of Assets and Liabilities 6

THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

LEGAL AND ADMINISTRATIVE INFORMATION

Governing Document: Rules (revised 10thJanuary 2023
Charity Registration No.: 291389
Administration Address: 31 Broad Green
Cranfield
Bedfordshire
M K43 OJJ
Trustees and council members: Ray Winder (President)
Jenny Musker (Vice president)
Carole Flanders (Vice president)
Paul Eaton (Vice president)
Other council members: Helen White (Honorary secretary)
Claire Hucker (Executive secretary)
Alan Metcalf (Honorary Treasurer)
Laura Critchlow (Publicity)
Michael Coe
Karyn Bell
Philip Nelson
Linda Kracht
Tom Mulliner
Svetlana Arkhi
Bankers: Lloyds Bank
High Street
Gillingham
Dorset
SP8 4AQ
Independent Examiner: Haydn Distin BSc FCA
11 Court Road
Cranfield
Bedfordshire
MK43 0DR

THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025

The Trustees of The Royal Society of Miniature Painters Sculptors and Gravers (RMS) present their report together with the independently examined financial statements of the Charity for the year ended 31 March 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Society was registered as a charity with the Charity Commission on 20 March 1985.

Governing Document

The Charity's activities are set out within the rules of the RMS and administered by the Trustees and Council.

Recruitment and appointment of new trustees

Within the Accounting period there has been no changes to the Trustees. New trustees are appointed by invitation from the Council.

Induction and training of new trustees

New trustees are inducted into the workings of the charity.

Risk management

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees continue to review the principal areas of the Charity's operations in order to identify risks that could affect the day-to-day operations of the Charity. In the opinion of the Trustees the Charity has established resources and review systems which, under normal conditions, should allow these risks to be mitigated to an acceptable level, in its day-to-day operations.

OBJECTIVES AND ACTIVITIES

Objectives and activities

The object of the Charity shall be to advance the aesthetic education of the public by promotion of the fine art of miniature painting or any allied art and, in furtherance thereof, to provide facilities for the exhibition of works by artists practicing the art of painting in miniature or any allied art.

Statement on Public Benefit

The Trustees have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including public benefit guidance.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Society is keen to encourage artists to take up the truly English art form of miniature and allied crafts, by holding an annual open exhibition. Though the 2024 exhibition was not a financial success the quality of art rather than the quantity was a success.

Art is forever changing, with new movements and concepts appearing and disappearing. Throughout all of this, however, miniature Art has survived and is flourishing. As its name implies it is small, often really tiny, but whether it is painting, sculpture or engraving it requires discipline, patience and an understanding of the materials being used. Since its foundation in 1896, The Royal Miniature Society has been there to promote this most traditional of genres, but we also welcome innovation and encourage younger artists. This has led to not only a new category at the exhibition specifically for 16-17 year olds, but the Society has introduced a Student Membership. Fine technique is still important to us and it is heartening to see that miniature portraits continue to be commissioned from our artists but we also love new, unusual and imaginative subject matter to surprise and delight our Exhibition visitors and collectors.

TRUSTEES' ANNUAL REPORT YEAR ENDED 31 MARCH 2025continued)

FINANCIAL REVIEW

Financial Results

We hold cash at bank of £56,216, all of which represents unrestricted funds. These funds are held as working capital and to promote the objectives of the Society.

Reserves policy

Although the majority of expenditure is paid after the annual exhibition when monies from sales have already been received, an appropriate level of reserve is required during the remainder of the year to cover unforeseen circumstances. The Charity's income and fund shall be applied solely towards the objectives of the Society. The executive secretary and treasurer are paid fees for administration work provided, but not for Governance or as trustees.

Trustees' Responsibilities

The Rules require financial statements to be prepared and independently examined for each financial year and submitted to the Council and to the Annual General Meeting of the members of the Society.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board of Trustees

Ray Winder (President)

Date:

Independent examiner’s report to the Trustees of The Royal Society of Miniature Painters Sculptors and Gravers

I report to the trustees on my examination of the Trust for the year ended 31[st] March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust, 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 Trust’s accounts carried out under s.145 of the 2011 ACT and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under s.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:

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.

Haydn Distin BSc FCA Independent Examiner

11 Court Road Cranfield Bedfordshire MK43 0DR

Date:

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THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Receipts Notes £ £ £ £
Bank and building society
interest
1,833 2,238
Awards received for artists 2,000 1,100
Commissions 204 1,200
Exhibition catalogue sales,
advertising and images
1,551 1,358
Submission fees 3,988 4,246
Website fees -
Commission on sales of
members' artworks, cards and
books
8,863 8,228
Membership fees 9,014 8,862
Donations received 150 410
Gift Aid 0 1,617
Total receipts 27,603 29,259
Payments
Executive secretary's and
treasurer's fees
7,540 6,380
Council, travel and
accommodation expenses
1,666 1,254
PayPal charges 89 27
Stationery, printing and
postage
1.953 1,882
Storage of cases 3,971 3,785
Sundry expenses 162 146
Exhibition expenses:
Advertising 20 40
Awards and certificates 2,050 2,950
Exhibition catalogue 1,510 1,861
Exhibition expenses incl.
equipment rental
2,728 1,363
Gallery rental 20,388 19,884
Equipment transport 3,928 3,701
30,624 29,799
Website Development 427 810
Insurance 1,541 1,416
Independent examination 525 525
Total resources expended 48,498 46,024
Net (outgoing)/incoming
resources
(20,895) (16,795)
Funds brought forward
from Previous Year
77,111 93,876
Funds carried forward to
Next Year
56,216 77,111

THE ROYAL SOCIETY OF MINIATURE PAINTERS SCULPTORS AND GRAVERS

STATEMENT OF ASSETS AND LIABILITIES

AS AT 31 MARCH 2025

2025 2024 2024 2024
Notes £ £
Fixed Assets
Gold Memorial Bowl at Valuation 3 193,000 193,000
Silver Armada Dish at Cost 1,220 1,220
Display Cabinets 3 75,229 75,229
Monetary Assets
Bank current accounts 2,630 5,381
Bank deposit account 1,193 2,575
PayPal account 1,206 1,778
Skipton Building Society accounts 51,187 67,377

Total Bank
56,216 77,111
Other Prepayments/(Liabilities)
Gallery Deposit paid in advance 2 2,100 4,020
Award & Donations received in advance 1 (2,000) (1,100)
Total Net Assets 326,765 349,480

These accounts were approved on ……………………… and signed on behalf of the Board of Trustees by

…………………………………… Ray Winder (President)

Notes to the Accounts;

  1. Donations received for Awards at November 2025 Exhibition

  2. Deposit paid to Bankside for November 2025 Exhibition

  3. As per September 2024 Insurance valuations (assumed to be the replacement cost)

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