## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
**COMPANY REGISTRATION NO. 01683625 CHARITY REGISTRATION NO. 326410**
## **TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company Number**
01683625
## **Registered Charity Number**
326410
## **Registered Office**
Kemp House 152 City Road London EC1V 2NX
## **Trustees/Directors**
Dr Christian Baars Co-Chair Professor Catherine Elizabeth McDermott Co-Chair Duncan Dornan Treasurer Jane Knowles Secretary
Jilly Burns (resigned 11 April 2023) Edmund Mark Connolly Hannah Crowdy Pip Diment Nicholas George Grant Marchand Claire Louise Messenger Dr Elena Perez Alvaro (resigned 21 April 2023) Arran John Rees Huaiyuan Ren Stephen Nigel Sadler
## **Independent Examiner**
Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW
2
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
The trustees, who act as directors for the purposes of company law, present their report and financial statements for the year ended 30 September 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice – Accounting and Reporting by Charities (SORP (FRS102), second edition issued in January 2019)”.
## **OBJECTIVES AND ACTIVITIES**
## **Principal Activities**
The objects of the charity, as defined in the Memorandum and Articles of Association are:
1. To further anywhere in the world, but especially in the United Kingdom, the educational purposes of museums which are open on a regular basis to the public at large and which are not established as or part of commercial enterprises by promoting or assisting in the promotion of improvements in the organisation of and the services provided by museums and generally in the quality of museums and by fostering the use and enjoyment of museums by the public so as to promote the greater knowledge of an understanding among peoples;
2. To organise cooperation and mutual assistance between museums and between the members of the museum profession in different countries;
3. To emphasise the importance of the role played by museums and the museum profession within each community and in the promotion of a greater knowledge and understanding among people.
## **Public Benefit**
The following assessment of the public benefit delivered by ICOM UK is provided in accordance with the requirements of the SORP reporting and the conditions set by the Charity Commission.
The Trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to public benefit guidance published by the Charity Commission.
ICOM UK delivers benefit to the public in the following ways:
1. By facilitating professional collaboration and interaction between the UK and cultural heritage communities, ICOM UK supports the professional development aims of the world body of museums.
2. By promoting intercultural dialogue and understanding, ICOM UK supports the general interests of the public by providing a channel and means for improved international political relations.
3. By supporting the broader work of ICOM, ICOM UK is able to support work in the public interest such as the protection of cultural heritage at risk through disaster or conflict and the prevention or deterrence of illicit trade in cultural property.
4. By providing a conduit for the exchange of professional expertise, ICOM UK supports improvement in the care and management of cultural heritage and collections, ensuring that they are accessible to and can be enjoyed by current and future generations.
5. By organising professional development opportunities for UK museums to share, network and learn about international work here and abroad, ICOM UK contributes to an essential programme of international exchange.
3
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Membership**
For the 2022 membership year, the overall membership target was set at a 10% increase (number of members and income) from the final membership figures for the 2021 membership year. The income target for 2022 was £175,000.
The 2022 membership numbers and income show a bounce back in membership after a drop in membership in 2021 due to the global coronavirus pandemic. This could be attributed to a number of factors, including the full re-opening of museums in the UK and globally, international travel returning to almost pre-pandemic levels, students undertaking international study visits again, museums promoting programmes to increase visitor numbers post-pandemic, in-person international sector conferences and events resuming postpandemic, and ICOM UK launching a series of online events for students and emerging professionals. ICOM UK members would benefit from having an ICOM card and ICOM membership to participate for free or at a reduced cost in these activities.
Although ICOM UK did not run a specific membership marketing campaign in 2021-22, the online events for students and emerging professionals (further information in the Programmes section of this report) encouraged students on relevant courses to join ICOM UK.
ICOM UK achieved 112% of its membership number target and 114% of its income target for the 2022 membership year.
The total number of individual and institutional members for 2022 was:
Individual Regular: 1166 (+ 11% against 2021) Individual Retired: 547 (+ 9% against 2021) Individual Student: 348 (+ 16% against 2021) Individual Supporting: 3 (0% change against 2021) Institutions: 79 (+ 20% against 2021)
ICOM UK launched a new online membership site for the 2022 membership year, which was incorporated into the main ICOM UK website for the first time. For the first time, the ICOM UK website was the main hub for all ICOM UK information and membership processing.
## **Programmes**
## ICOM UK Annual General Meeting
ICOM UK’s AGM took place online, 17:00 – 18:30 (UK time) on Thursday 1 September 2022. The papers and draft minutes from the AGM are available on the ICOM UK website.
## Online 2022 Working Internationally Conference
The 2022 Working Internationally Conference took place online Thursday 7 and Friday 8 June 2022, 13:00 – 17:00 (UK time) each day. The conference was organised by ICOM UK in partnership with the National Museum Directors’ Council (NMDC), the Federation of Museums & Art Galleries of Wales (Welsh Fed), with support from the British Council and Barker Langham. ICOM UK and its conference partners formed a Working Group to develop and deliver the conference.
4
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
The Working Group had originally planned to host the conference at a museum or library venue in Wales. As the uncertainty around the Covid-19 pandemic and event and travel restrictions continued into late 2021, the Working Group took the decision to move the conference online to ensure it could be delivered on schedule and to reach as wide an audience as possible. If the event had taken place in person in March/April 2022, social distancing measures in Wales at the time of planning meant only 30 people could have attended in person. At the time of planning, potential venues were not yet set up for hosting a hybrid conference
The conference was part funded by Welsh Government. As lead organiser of the annual conference, ICOM UK was successful in securing a grant of £8,448 towards the cost of delivering the conference. As the budget in Appendix 1 indicates, this grant enabled ICOM UK to contract a professional online event platform provider to host the conference, translate the conference information into Welsh, and provide simultaneous translation from English to Welsh for the conference sessions. The grant was essential for the successful delivery of a bilingual conference and the positive online experience for participants. Additional income was generated through ticket sales for the conference.
Over 269 sector professionals and students booked for the conference, either to attend live sessions or have access to the session recordings after the event. On day 1 of the conference up to 172 people attended live. On day 2 of the conference up to 195 people attended live.
The sessions were recorded and ICOM UK and its partners have this content to make available online in different ways. 69% of responders to the evaluation said they would be likely or very likely to watch recordings of the conference sessions in the next 30 days.
The conference was hosted online by Everywhere+. The conference platform was branded with the conference colours and logos. 100% of responders to the evaluation said that the online conference experience met or exceeded their expectations.
## ICOM UK Bursary Scheme
ICOM UK awarded six bursaries to members to attend the ICOM Prague 2022 (26[th] ICOM General Conference), 20 – 28 August 2022. One more travel bursary was awarded to a member to attend the ICOM CECA Conference in Belgium, 25 – 29 October 2021. The total amount for bursaries awarded in 2021-22 was £4,653. The bursary reports are available on the ICOM UK website.
## ICOM UK – British Council Travel Grant Scheme
International travel resumed in 2021 and grant recipients were able plan or undertake their international visits.
- Wrexham Museum visit to the German Football Museum in Dortmund
The travel grant reports are available on the ICOM UK website.
A number of grant recipients decided to cancel their visits and decline their grant offer due to ongoing uncertainty to some parts of the world and staff changes. The following grants were declined:
- History of Science Museum, Oxford visit to Netherlands
- George Padmore Institute visit to Trinidad & Tobago
- Ulster American Folk Park visit to the USA
- Garden Museum visit to Brazil
5
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
The following grant recipients will undertake their international visits in 2022-23:
- Royal Pavilion & Museums Trust, Brighton visit to Botswana
- Imperial War Museums visit to Israel
- Ure Museum – University of Reading visit to Cyprus
## International Museum Day 2022 (IMD 2022)
IMD2022 took place on 18 May 2022 and the theme selected by ICOM was _The Power of Museums_ .
ICOM UK hosted a student on remote placement from the MA Museum Studies programme at UCL, London. The student developed a social media campaign for ICOM UK to run for IMD 2022, which included a Twitter takeover day on the day of IMD2022.
The student evaluated the campaign and Twitter takeover, which resulted in 57 new followers on Twitter (285% increase in the number of new followers compared with the number of new followers in April 2022), 45,300 impressions on Twitter (134% rise compared with April 2022), 4,649 profile visits on Twitter (181% rise compared with April 2022).
## Online Events for Students and Emerging Professionals
Huaiyuan Ren, ICOM UK Student and Emerging Professional Representative, launched a successful series of online events for students and emerging professionals (members and non-members) in August 2022. The online talks and workshops take place every 6 – 8 weeks and have increased ICOM student membership levels and engagement.
The following online talks took place in 2021-22:
_City as a Museum: Art Curation Beyond Institutional Walls_ , 17 August 2022 _Crafting Engagement: Designing Online Collections for Museum_ , 28 September 2022
Series of reports on how the armed conflict is impacting Ukrainian museums, theatres and creative life
ICOM UK commissioned Viktor Sobiianskyi, a Ukrainian cultural manager, to write a series of reports on how the current armed conflict has impacted on Ukrainian museums, theatres and creative life. This was a pilot for an ongoing Global Conflicts and Emergencies series of reports from around the world.
Viktor wrote reports on:
- Archives
- Archaeological sites
- Museums
- Architectural monuments
- Theatres
All of Viktor’s reports are available on the ICOM UK website.
6
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
Collection of packing crates, conservation and packing materials and collections documentation equipment for Ukrainian museums and heritage organisations
Following Russia’s full-scale invasion of Ukraine on 24 February 2022, sector colleagues and organisations across the world mobilised to practically help their colleagues in Ukraine. Very often the support for Ukrainian museums and staff has been coordinated collaboratively with support of ICOM National Committees. The UK response began with the UA-UK Cultural Heritage Initiative asking ICON (The Institute of Conservation) to set up a series of Basecamp teams to co-ordinate support efforts. Due to security restrictions, the logistics and specific details of the support provided needs to be kept confidential.
With the logistical and financial support of ALIPH (International Alliance for the Protection of Heritage in Conflict Areas), ICOM UK, using its international connections and relationships, collaborated with museums, galleries, libraries, universities and sector support organisations across the UK and Constantine Ltd. to organise a shipment of wooden crates and packing, conservation materials, and collections (movable and immovable) documentation equipment. With limited storage options in Ukraine, the wooden crates, packing materials and conservation supplies will help Ukrainian colleagues protect their collections and cultural heritage under difficult circumstances. The documentation equipment will help Ukrainian colleagues to create inventories and record the presence and condition of their cultural assets.
The shipment from the UK arrived in Lviv, Ukraine on 23 July where the crates and materials were unloaded for onward distribution within Ukraine.
## Online Student Placements
ICOM UK continues with its strategic objective to support the future generation of museum professionals. The pandemic meant many universities pivoted to organising online placements for their students, which continued in 2021-22.
As ICOM UK does not have a fixed office, the opportunity to host a student on remote placement is a valued one, and ICOM UK continued to host students from the University of Manchester and UCL, London.
## ICOM UK Website Project
ICOM UK commissioned a new website and membership site through a competitive procurement process. WeDigMedia, a sustainable digital marketing and communications company based in Wales, was awarded the contract for services.
The website launched in May 2022 and the membership site (incorporated into the new website) launched in November 2022 for 2023 membership applications and renewals.
Incorporating the membership site into the website created a single place for members and non-members to find information about ICOM UK, the UK and international museums sector, and join ICOM UK or renew their membership. The branding of the new website is aligned with the ICOM branding.
7
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **Communications**
ICOM UK continued to curate a weekly news email sent directly each week to all members. The coronavirus bulletin for the museums and galleries sector from DCMS, and the monthly Brexit updates from DCMS, were wound up in 2022.
The series of interviews with international and UK museum professionals concluded in 2022.
ICOM UK continued to grow its social media presence and engagement through Twitter @UK_ICOM, which has 9,600 followers (September 2022) up from 9,151 (September 2021).
The top 3 most engaged with Tweets for Q4 were:
1. Digital Collections Toolkit from Collections Trust (3,767 impressions, 120 engagements)
2. New ICOM museum definition! (3,359 impressions, 190 engagements)
3. Museums and libraries preparing for people seeking warmth (2,687 impressions, 37 engagements)
ICOM UK continued to build its following and engagement on the ICOM UK Facebook page, which has 406 followers (September 2022) and 353 people have liked the page, which is up from 289 followers (September 2021). From 128 Facebook posts, ICOM reached 45,074 people in Q4 (down from 98,357 in Q4 2021), with 3,603 post engagements (down from 24,254 in Q4 2021).
The top 3 Facebook posts for Q4 were:
1. DCMS/Wolfson have opened a new round of Museum and Galleries improvement funds. (423 reach/ 11 engagements)
2. V&A Director says it’s time to change UK law that stops museum of ‘disposing’ of works (405 reach/ 45 engagements)
3. BC First Nation delegates arrive in Scotland (363 reach/ 37 engagements)
## **Advocacy and consultations**
Museum sector organisation meetings continued online in 2022. ICOM UK attended regular online meetings held by DCMS, Arts Council England, and a group of sector support organisations.
## **ICOM Prague 2022 and ICOM Annual Meetings 2022**
https://prague2022.icom.museum/
ICOM Prague 2022 (26[th] ICOM General Conference) took place 20 – 28 August 2022 and was attended by Christian Baars (ICOM UK Co-Chair), Catherine McDermott (ICOM UK Co-Chair), Jilly Burns (ICOM UK trustee) and Dana Andrew (ICOM UK Executive Director). For the first time in ICOM’s history, the General Conference was held in a hybrid format.
In collaboration with the British Embassy in Prague, ICOM UK hosted a reception for approximately 70 museum professionals from the UK, Czechia and other ICOM National Committees at the British Embassy in Prague on 25 August. Delegates attended a drinks reception in the Embassy Garden and the British Ambassador gave a tour of the embassy building. This was the first time ICOM UK hosted a formal event during the General Conference on a triennial year.
8
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **Separate Meetings of ICOM National Committees**
## 09:00 – 11:15 CET, 21 August 2022
The Chairpersons of the ICOM National Committees gather to discuss recent issues concerning their committees and the life of the organisation. At the end of the meeting, they draw up a set of recommendations for the Advisory Council. Christian Baars (Co-Chair) attended this meeting on behalf of ICOM UK.
## **Extraordinary ICOM General Assembly**
## 12:30 – 15:00 CET, 24 August 2022
The Extraordinary General Assembly is convened on the occasion of votes associated with amendments of ICOM’s Statutes. Christian Baars (Co-Chair), Catherine McDermott (Co-Chair), Jilly Burns (Trustee), Dana Andrew (Executive Director) attended on behalf of ICOM UK.
## **37[th] Ordinary ICOM General Assembly**
15:30 – 17:45 CET, 24 August 2022
The General Assembly is the representation of the members and the decision-making body of ICOM. It consists of all ICOM members, represented by their respective National or International Committees, Regional Alliances or Affiliated Organisations. The General Assembly elects the President and the members of the Executive Board and votes on recommendations issued by the Advisory Council and other ICOM bodies. These decisions include, for example, the adoption of ICOM's strategic plan or the approval of Resolutions submitted by ICOM Committees. Christian Baars (Co-Chair), Catherine McDermott (Co-Chair), Jilly Burns (Trustee), Dana Andrew (Executive Director) attended on behalf of ICOM UK.
All of the papers for the ICOM meetings are available for all ICOM members to access on the ICOM website.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The International Council of Museums (United Kingdom) is a charitable company limited by guarantee and established under its Memorandum and Articles of Association (as amended by Special Resolution on 1 May 1996). In the event of the company being wound up every member of the charity undertakes to contribute such amount as may be required (not exceeding £1).
## **Governance Review and CIO Application**
ICOM UK resumed planning to convert to a CIO (association model) in the 2022-23 financial year.
## **Recruitment and Appointment of Trustees**
ICOM UK follows ICOM and ICOM UK guidelines for trustee (committee member) recruitment. New trustees (committee members) may be recruited as trustees step down, reach the end of their term, a board position (i.e. Chair, Vice Chair, Secretary, Treasurer, Head of the Bursary Committee) becomes available, or if specific expertise is required on the committee. As per ICOM governance rules, ICOM UK committee members (trustees) need to be current members of ICOM UK. Available positions are advertised with a role description to ICOM UK members with a timetable for recruitment that aligns with the AGM at which ICOM UK members will be required to vote for new trustees (committee members). In accordance with ICOM rules, the Chair of ICOM UK is nominated by the ICOM trustees (committee).
9
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **Trustee Induction & Training**
All newly appointed ICOM UK trustees have separate induction calls with the Chair and Executive Director to explain how ICOM UK and ICOM operates. Newly appointed trustees are sent the papers from the most recent committee meeting and a copy of the budget, along with copies of ICOM and ICOM UK governance documents and copies of guidance documents for charities and trustees from the Charity Commission.
## **Trustee Appointments, Resignations & Part-Time Contractors**
Tonya Nelson stepped down as Chair of the ICOM UK committee in June 2021 to focus on her new role as London Area Director at Arts Council England (ACE). Maria Ragan stepped down from the ICOM UK committee at the end of her full term as a trustee in June 2021. Arran Rees completed his PhD and stepped down as ICOM UK’s Student and Emerging Professional Representative in June 2021. Pip Diment took up a new role outside of Wales and so stepped down as Welsh Representative for ICOM UK. Following a recruitment process, at the 2021 ICOM UK AGM Dr Alfredo Cramerotti was appointed as a trustee and Welsh Representative for ICOM UK, Dr Elena Perez Alvaro was appointed as a trustee and UK Blue Shield Representative for ICOM UK (a role that had been vacant for some time) and Huaiyuan (Robert) Ren was appointed as a trustee and Student and Emerging Professional Representative for ICOM UK.
To continue supporting ICOM UK membership, manage and administer the organisation, and have capacity to participate in partnership projects, ICOM UK continued or renewed contracts for four part-time freelancers to help deliver its work alongside the volunteer committee.
Dana Andrew - Executive Director (contract renewed until March 2022) Manda Forster – Membership Manager (contract renewed until September 2022) Louise Bevan – Membership Administrator (contract renewed until September 2022) Matt Bourne, Easy2Web – website and membership hub maintenance (contract renewed until January 2022)
## **Declaration of Interests**
No interests have been declared in accordance with the operating procedures set down by the Governing Document.
## **Board Business**
The Board of Trustees meet on a quarterly basis. All board meetings continued online in 2021-22 but an inperson away day is planned for November 2022. Moving forward, ICOM UK expects to continue board meetings online with at least one in-person board meeting per year. With trustees located all across the UK, online board meetings are efficient in terms of time and cost, but the trustees recognise the benefits of meeting in person at least once a year.
The AGM and Board meetings take place in accordance with the operating procedures set out in the Governing Document (Memorandum and Articles of Association). Board meetings are minuted and the minutes are reviewed at each subsequent meeting.
## **Risk Management**
Responsibility for the review and management of risks to ICOM UK rests with the Trustees and is dealt with in the normal course of business.
10
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **Related Parties**
The charity is associated with the UK Committee of the International Council of Museums (ICOM), and undertakes activities which further the profile and engagement with ICOM by the UK museum profession.
## **PLANS FOR FUTURE PERIODS**
The major activities to be undertaken in 2022-23 are:
- ICOM UK away day in Liverpool in November 2022, facilitated by Barker Langham, to develop a new strategic plan for ICOM UK.
- Submit a joint application with partners in Ukraine to ICOM’s SAREC Ukraine Solidarity Projects fund.
- Continue working to increase membership numbers, and diversify the membership, with the aim to return to 2019 membership levels by the end of the 2023 membership year.
- Develop and deliver the 2023 ICOM UK Conference, 17-18 April 2023, with partners in Scotland.
- Commence planning for the 2024 ICOM UK Conference, with partners in Northern Ireland.
- Continue to consult ICOM UK members as required and feed into the ICOM consultations on the revision of the ICOM Code of Ethics, and any other consultations arising.
- Apply to the University of Manchester to host two students for online placements.
- Complete administration of the 2019-20 ICOM UK – British Council Travel Grant Scheme and continue administration of the ICOM UK Bursary Scheme.
- Submit an application to convert to a CIO (Charitable Incorporate Organisation: Association Model) from a registered Charitable Company.
- Continue attending sector organisation meetings hosted by DCMS, ACE and other sector stakeholders and funders and support relevant advocacy campaigns within the sector.
- Continue attending ICOM meetings (Advisory Council, Ordinary Assembly, and others).
## **FINANCIAL REVIEW**
ICOM UK’s financial position remains stable post-pandemic, despite a reduction in membership for the 2021 FY, reflecting the reserves policy and careful cost control. The most significant threats for 2022-23 are any potential deterioration in the Sterling to Euro exchange rate, continuation of the COVID-19 pandemic at a level that might result in museums closing again temporarily, the cost-of-living situation and any forthcoming recession in the UK, the impact of budget reviews and redundancy consultations across the sector, and political instability or change in the UK that impacts DCMS. The reserves held are sufficient to provide a reasonable level of security in relation to this for a full financial year. A decision was made in 2022 that an increase in membership subscription fees would not be appropriate at this time given the uncertainty across the sector. If necessary, a future increase in membership subscriptions, after 6 years of stability will be considered at the 2023 AGM.
## **Reserves Policy**
ICOM UK’s reserves policy is to hold approx. £52,000 of formal reserves in the Savings Account, which is approx. 25% of ICOM UK’s annual turnover. This is sufficient funds to cover the minimum running costs of the organisation for one year in the event of a sudden drop in membership and to manage any short-term fluctuation. These funds are held in ICOM UK’s Savings Account. The reserves policy is reviewed annually. At 30 September 2022, ICOM UK held £52.232 as reserves in the Savings Account.
11
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees, who are also the directors of International Council of Museums (UK) for the purpose of company law, are responsible for preparing the Trustees' 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select the most suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on a going concern basis unless it is not appropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Signed on behalf of the company directors:
C Baars Trustee 26 May 2023
12
## **INDEPENDENT EXAMINERS REPORT**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
I report to the charity trustees on my examination of the accounts of International Council of Museums (United Kingdom) for the year ended 30 September 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
The trustees (who are also the directors of the company for the purposes of company law) 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’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**
I confirm that I am qualified to undertake the examination because I am a Fellow Member of the Association of Accounting Technicians.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements under section 396 of the 2006 Act 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; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
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.
Tom Wilcox FMAAT FCIE Counterculture Partnership LLP Unit N.H.204, E1 Business Studios 7 Whitechapel Road London E1 1DU
26 May 2023
13
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
|**Notes**
**INCOME FROM:**
Charitable activities
2
Other income
Investments: Bank interest
**Total**
**EXPENDITURE ON:**
Charitable activities
3
**Total**
**Net income/(expenditure) for the year**
**NET MOVEMENT IN FUNDS AFTER TRANSFERS**
4
**RECONCILIATION OF FUNDS**
Balance brought forward at 1 October 2021
(restated)
**Balance carried forward at 30 September 2022**|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
199,661
8,448
208,109
160,489
600
-
600
-
33
-
33
5|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
199,661
8,448
208,109
160,489
600
-
600
-
33
-
33
5|**Total**
**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
199,661
8,448
208,109
160,489
600
-
600
-
33
-
33
5|
|---|---|---|---|
||200,294
8,448
208,742
160,494|||
||204,940
13,183
218,123
160,974|||
||204,940
13,183
218,123
160,974|||
||(4,646)
(4,735)
(9,381)
(480)|||
||(4,646)
(4,735)
(9,381)
(480)
70,063
26,905
96,968
97,448|||
|||||
||65,417
22,170|87,587|96,968|
All amounts relate to continuing activities.
The company has no recognised gains and losses other than the net movement in funds for the above two periods.
The notes on pages 15 to 22 form part of the financial statements.
14
**INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
**Company No. 01683625**
## **BALANCE SHEET**
## **AT 30 SEPTEMBER 2022**
|**Notes**
**CURRENT ASSETS**
Other debtors & accrued income
Cash at bank and in hand
**CREDITORS: amounts falling due**
**within one year**
Trade creditors
9
**NET CURRENT ASSETS/(LIABILITIES)**
**NET ASSETS/(LIABILITIES)**
**Represented by:**
Unrestricted funds
10
Designated funds
Restricted funds|**2022**
**£**
**£**
-
91,465
91,465
(3,878)|**2022**
**£**
**£**
-
91,465
91,465
(3,878)|**20**
**£**
664
101,115|**21**
**£**
101,779
(4,811)
96,968|
|---|---|---|---|---|
||||||
|||87,587|||
||||||
|||87,587||96,968|
|||60,417
5,000
22,170||70,063
-
26,905|
|||87,587||96,968|
The notes on pages 15 to 22 form part of the financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
For the year ended 31 September 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the trustees on 26 May 2023 and signed on their behalf by
C Baars Trustee
15
**INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **1 Accounting Policies**
## **Charity information**
International Council of Museums (United Kingdom) is a private company limited by guarantee incorporated in England. The registered office is Kemp House, 152 City Road, London, EC1V 2NX.
## **Accounting convention**
The financial statements have been prepared in accordance with the charitable company's memorandum and articles of association, the Charities Act 2011 and " Accounting and Reporting by Charities: Statement of Recommended Practice – Accounting and Reporting by Charities (SORP (FRS102), second edition issued in January 2019)", the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity 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 notes.
## **Going concern**
FRS102 requires the trustees to adopt a going concern basis in preparing the financial statements unless they intend to liquidate the charitable company or have no realistic alternative but to do so. Under a going concern basis, the accounting policies adopted assume that that charitable company will continue to operate for the foreseeable future.
The financial statements have been prepared on a going concern basis as the trustees are confident that sufficient funds will be available to enable operations to continue at a sustainable level for a period of at least 12 months from the approval of the accounts by the trustees.
## **Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
All income is included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. Grants of a general nature that are not conditional on delivering certain levels of service are included in donations and legacies.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
16
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **1 Accounting Policies (continued)**
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **Expenditure**
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for its expenditure. All costs have been directly attributed or proportionally charged to the functional categories of resources expended in the SOFA.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Expenditure on charitable activities comprises the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
All remaining costs are classified as support costs. Support costs are those that assist the work of the charity but do not directly represent charitable activities.
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
17
**INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM) NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **1 Accounting Policies (continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **Taxation**
As a registered charity, the company is exempt from corporation tax on surpluses arising from its charitable activities during the year.
18
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
|**INCOME FROM CHARITABLE ACTIVITIES**
Subscriptions
Conference fees
Total|**2022**
**Unrestricted**
**2022**
**Restricted**
**2022**
**Total**
**£**
**£**
**£**
196,716
-
196,716
2,945
8,448
11,393|**2021**
**Total**
**£**
159,018
1,471|
|---|---|---|
||199,661
8,448
208,109|160,489|
## **2 INCOME FROM CHARITABLE ACTIVITIES**
|**INCOME FROM CHARITABLE ACTIVITIES**
**(prior year)**
Subscriptions
Conference fees
Total|**2021**
**Unrestricted**
**2021**
**Restricted**
**2021**
**Total**
**£**
**£**
**£**
159,018
-
159,018
1,471
-
1,471|
|---|---|
||160,489
-
160,489|
## **3 ANALYSIS OF EXPENDITURE**
|_Expenditure on charitable activities_
Payments to ICOM
Travel bursaries
Conference expenditure
Grant activities
_Governance costs_
Management and administration
Website development
Other governance costs
Total|**2022**
**Unrestricted**
**2022**
**Restricted**
**2022**
**Total**
**£**
**£**
**£**
135,082
-
135,082
4,653
-
4,653
1,857
9,248
11,105
-
3,935
3,935
45,508
-
45,508
9,640
-
9,640
8,200
-
8,200|**2021**
**Total**
**£**
112,058
-
4,069
4,570
38,493
-
1,784|
|---|---|---|
||204,940
13,183
218,123|160,974|
19
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **3 ANALYSIS OF EXPENDITURE (prior year)**
|_Expenditure on charitable activities_
Payments to ICOM
Travel bursaries
Conference expenditure
Grant activities
_Governance costs_
Management and administration
Other governance costs
Total|**2021**
**Unrestricted**
**2021**
**Restricted**
**2021**
**Total**
**£**
**£**
**£**
112,058
-
112,058
-
-
-
1,569
2,500
4,069
-
4,570
4,570
33,493
5,000
38,493
1,784
-
1,784|
|---|---|
||148,904
12,070
160,974|
|**4**
**NET MOVEMENT IN FUNDS AFTER TRANSFERS**
Net movement in funds is stated after charging/(crediting):
Independent examination fees
**5**
**STAFF COSTS**|||
|---|---|---|
||**2022**
**£**
1,620|**2021**
**£**
1,620|
||||
There were no employees during the year (2021: none).
## **6 TRUSTEES REMUNERATION AND EXPENSES**
No trustee received any emoluments during the year (2021: £nil).
One or more trustees were reimbursed expenses during the current and prior year:
|Number of trustees paid expenses
Total expenses reimbursed to trustees|**2022**
**Number**
6
**£**
£3,619|**2021**
**Number**
1
**£**
180|
|---|---|---|
20
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
|**7**
**DEBTORS**
Prepayments and accrued income
**8**
**CREDITORS (AMOUNTS FALLING DUE WITHIN ONE YEAR)**
Accruals and deferred income|**2022**
**£**
-|**2021**
**£**
664|
|---|---|---|
||-|664|
||||
||**2022**
**£**
3,878|**2021**
**£**
4,811|
||3,878|4,811|
## **9 MOVEMENT IN FUNDS**
||**Balance at 1**|**Incoming**|**Resources**|**Transfer**|**Balance at**|
|---|---|---|---|---|---|
||**October 2021**|**resources**|**expended**||**30 September 2022**|
||**£**|**£**|**£**|||
|Restricted funds:||||||
|British Council|26,905|-|(4,735)||22,170|
|Welsh Government Grant|-|8,448|(8,448)||-|
|Total Restricted funds|26,905|8,448|(13,183)||22,170|
|Unrestricted General funds|70,063|200,294|(204,940)|(5,000)|60,417|
|Designated funds: Travel|-|-|-|5,000|5,000|
|Bursaries||||||
|Total funds|96,968|208,742|(218,123)|-|87,587|
21
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
## **9 MOVEMENT IN FUNDS (prior year)**
||**Balance at 1**|**Incoming**|**Resources**|**Transfer**|**Balance at 30**|
|---|---|---|---|---|---|
||**October 2020**|**resources**|**expended**||**September 2021**|
||**£**|**£**|**£**|**£**||
|Restricted funds:||||||
|British Council|33,975|-|(7,070)|-|26,905|
|SARAT|5,000|-|(5,000)|-|-|
|Total Restricted funds|38,975|-|(12,070)|-|26,905|
|Unrestricted General funds|53,473|160,494|(148,904)|5,000|70,063|
|Designated funds: Travel Bursaries|5,000|-|-|(5,000)|-|
|Total funds|97,448|160,494|(160,974)||96,968|
|||||-||
Purposes and restrictions in relation to the funds:
## **Restricted funds:**
British Council This fund is open to members and non-members. It enables recipients to undertake Grant international visits to build reciprocally beneficial international projects and partnerships through sharing skills, expertise and experience. 50% of the funding in each round is ringfenced for travel to ODA countries. The grants cover international and local transport, visas accommodation and subsistence. The grants cannot be used to attend international conferences and events.
In accordance with the grant contract, a sum from the fund was allocated as a general administration fee to ICOM UK to cover contractor time to administer the grant and associated programmes of activity. In accordance with the grant contract, defined sums were also allocated in 2021-22 to the annual ICOM UK Working Internationally Conference.
SARAT ICOM UK is the UK partner in SARAT, a project funded by the British Council Cultural Protection Fund and led by the British Institute at Ankara (BIAA) and Koç University Research Centre for Anatolian Civilizations (ANAMED).
WELSH ICOM UK applied for and was awarded a grant of £8,448 for the online 2022 Working GOVERNMENT Internationally Conference. The grant was restricted to the costs incurred to deliver an online, bilingual international conference. The grant enabled ICOM UK to contract a professional online event platform provider to host the conference, translate the conference information into Welsh, and provide simultaneous translation from English to Welsh for the conference sessions.
## **Designated funds:**
Travel Bursaries A fund designated to provide travel grants for ICOM UK members in the UK and Overseas Territories to attend relevant international conferences and meetings. An agreed sum (currently £5,000) is drawn annually from ICOM UK’s membership income for the fund.
22
## **INTERNATIONAL COUNCIL OF MUSEUMS (UNITED KINGDOM)**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2022**
|**FUND BALANCES**
**Fund balances at 30 September 2022 are represented by:**
Current assets
Current liabilities
**Fund balances at 30 September 2021 are represented by:**
Current assets
Current liabilities|**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
69,295
22,170
(3,878)
-|**Total**
**£**
91,465
(3,878)|
|---|---|---|
||65,417
22,170|87,587|
||||
||**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
74,874
26,905
(4,811)
-|**Total**
**£**
101,779
(4,811)|
||70,063
26,905|96,968|
## **10 FUND BALANCES**
## **11 RELATED PARTIES**
The charity is associated with the UK Committee of the International Council of Museums (ICOM) and made payments to ICOM in the year of £135,082 (2021: £112,058).
## **12 2021 SOFA SHOWING FUND SPLIT**
|**INCOME FROM:**
Charitable activities
Investments: Bank interest
Other
**Total**
**EXPENDITURE ON:**
Charitable activities
**Total**
**Net income/(expenditure) for the year**
**NET MOVEMENT IN FUNDS AFTER TRANSFERS**
**RECONCILIATION OF FUNDS**
Balance brought forward at 1 October 2020
**Balance carried forward at 30 September 2021**|**Total**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Funds**
**2021**
**£**
**£**
**£**
160,489
-
160,489
5
-
5
-
-
-|
|---|---|
||160,494
-
160,494
148,904
12,070
160,974|
||148,904
12,070
160,974
11,590
(12,070)
(480)|
||11,590
(12,070)
(480)
58,473
38,975
97,448|
||70,063
26,905
96,968|
23