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2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 1705930 CHARITY REGISTRATION NUMBER: 513745

Ashby-de-la-Zouch Museum Company Limited by Guarantee

Unaudited Financial Statements 31 March 2025

Simon Aked

Treasurer Ashby Museum North Street Ashby de la Zouch Leicestershire LE65 1HU

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

Page
Trustees' annual report (incorporating the director's report) 1 to 3
Treasurer's report to the trustees 4
Statement of financial activities (including income and expenditure account) 5
Statement of financial position 6 to 7
Notes to the financial statements 8 to 16
The following pages do not form part of the financial statements
Detailed income and expenditure account Appendix 1
Notes to the detailed statement of financial activities Appendix 2

Page 1

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Ashby-de-la-Zouch Museum Charity registration number 513745 Company registration number 1705930 Principal office and registered office North Street Ashby de la Zouch Leicestershire LE65 lHU

The trustees

Mr K Hillier BA MA Mr S Aked (Treasurer) Mrs J P Barwood Mr I K Hallam Mr K W Greenhow Mr J Wilson Ms C Jeffrey-Evans

Company secretary

Mr J Wilson

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 11 March 1983 and registered as a charity on 23 May 1983.

Page 2

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

A board of Trustees of up to fifteen members, who meet quarterly, administer the charity. At each Annual General Meeting one-third of the Trustees retire from office, but are eligible for re-election at that Annual General Meeting.

Working parties selected from the Trustees undertake the study of various proposals and projects and report to the board at those meetings.

Mr Simon Aked, as Treasurer, has, throughout the year, been responsible for the day to day management of the general funds of the Museum, the Museum Development Fund and the other Restricted funds.

Risk management

The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems are in place so that the necessary steps can be taken to lessen these risks.

Reserves Policy

It is the policy of the charity to endeavour to maintain sufficient unrestricted funds, which are the reserves of the charity, to ensure that the charity is able to meet its day to day unrestricted expenditure. The majority of the grant income which, in earlier years, had been receivable at the commencement of the financial year, is now received quarterly, so as to enable the Ashby de la Zouch Town Council to better manage its cashflow. Unrestricted funds have been maintained at an appropriate level throughout the year.

Objectives and activities

The company is a charity and its principal activity is the provision of a Museum. In this way, the company achieves its object to advance the education of the public in Ashby-de-la-Zouch in Leicestershire and the surrounding area and to foster and encourage the conservation and better understanding of the material heritage of mankind and the environment for the public benefit.

The Trustees review the Museum's aims, objectives and activities each year. This review looks at what has been achieved during the year, ensuring that the aims, objectives and activities remain focused on the charity's principal purpose. In carrying out these reviews and in all their duties, the Trustees have paid full regard to the public benefit guidance issued by the Charity Commission.

Achievements and performance

The temporary exhibitions in 2024 kept up their excellent standard, focusing on the surrounding villages of Breedon and Blackfordby, produced by the villages, and the usual two month display on local Archaeology. The first exhibition in 2025 was on local Motte and Bailey Castles. The display boards, kindly loaned by the Count Council, were accompanied by short videos on eight of the castles. In March, Lisa Smith from Kidderminster put on a wonderful display of her miniature dolls, dressed in stunningly accurate costumes from Anglo Saxon days to the 1980s. Our Sales of books and other material was steady throughout the year and included a reprint of the successful 'Courts of Ashby' by Josh Bancroft. There were the usual Walks around the town during the Summer and the Museum had a gazebo at the Tractor Jim Fun Day on the Bath Grounds in July. There were several outreach Talks given to local institutions and the biennial Quiz held at Packington in the Autumn. The Archives and Artefacts volunteers continued their inputting of material, including scores of photographs onto Modes. The total number of items on Modes now exceeds 2,500. The A/V recordings are being digitised where needed. The new Website came online and imagery across the site is regularly refreshed. The Museum faces huge increases in Utility costs but continues to survive thanks to the hard work and dedication of its Trustees and all the other Volunteers.

Page 3

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Financial review

This has again been a difficult year with the largest problem being the significant increase in the cost of power. I have left that sentence in from last year as it applies equally to this. In addition, we are facing the reduction and ultimate loss of grant aid from NWLDC; so rising costs and falling income.

The Trustees determined last year to pursue alternative sources of grants and donations and this has been successful, increasing our income from both. In addition, the Trustees have looked at additional revenue sources with income from NWLDC Lottery coming on stream along with sales from the new website. The result is the Museum has a range of income streams, none of which are large, but put together have made for a stable income.

Overall, the financial position of the Museum has improved through the year in spite of the challenges.

The Trustees, as always, are grateful to all the volunteers linked to Ashby Museum - for both their time and effort in maintaining the Museum in good order.

Plans for future periods

Looking to the future; the challenges remain the same, that of rising costs and loss of grant aid.

The Trustees will need to continue to take advantage of all opportunities for grant aid, donations and increasing or new income streams.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on

and signed on behalf of the board of trustees by:

Mr K A Hillier BA MA Trustee

Ms C Jeffrey-Evans Trustee

Page 4

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Treasurer's Report to the Trustees of Ashby-de-la-Zouch Museum

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Ashby-de-la-Zouch Museum ('the charity') for the year ended 31 March 2025.

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 financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is also not needed.

Treasurer's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of 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

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.

S Aked (Treasurer) Ashby Museum North Street Ashby de la Zouch Leicestershire LE65 1HU

Page 5

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

Notes
Income and endowments
Donations and legacies
5
Charitable activities
6
Other trading activities
7
Investment income
8
Total income
Expenditure
Expenditure on raising funds:
Costs of other trading activities
9
Expenditure on charitable activities
10,11
Otherexpenditure
13
Total expenditure
Net (expenditure)/income and net movement in
funds
Reconciliationoffunds
Total funds brought forward
Total funds carried forward
2025
2024
Unrestricted
funds
Restricted
funds
Total fundsTotal funds
£
£
£
£
20,600
1,000
21,600
11,740
1,844
1844
1,412
4,011
4011
3,085
34
34
40
26,489
1,000
27,489
16,301
857
857
1,357
21,359
21,359
19,034
1,905
1,905
2,386
24,121
24,121
22,777
2,368
2,368
(6,476)
66,561
24,492
91,053
94,161
68,929
24,492
93,421
87,685

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

Page 6

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Statement of Financial Position

Year ended 31 March 2025

Note
Fixedassets
Tangible fixedassets
16
Heritageassets
17
Current assets
Stocks
18
Debtors
19
Cashat bank and in hand
Creditors: amounts falling due
within one year
20
Net current assets
Total assets less current liabilities
Netassets
Funds ofthe charity
Restricted funds
Unrestrictedfunds
Total charity funds
21
2025
£
2,855
695
6,563
£
10,739
70,526
2024
£



3,132
695
1,524
£
12,063
70,526
81,265





9,788
82,589





5,097
10,113
(325)
5,351
254





81,265 87,685
91,053 87,685
24,492
66,561
23,874
63,811
91,053 87,685

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The statement of financial position continues on the following page.

The notes on pages 8 to 16 form part of these financial statements.

Page 7

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Statement of Financial Position (continued)

Year ended 31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on , and are signed on behalf of the board by:

Mr K A Hillier BA MA Trustee

Ms C Jeffrey Evans Trustee

The notes on pages 8 to 16 form part of these financial statements.

Page 8

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is North Street, Ashby de la Zouch, Leicestershire, LE65 1HU.

2. Statement of compliance

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The Trustees consider that the General Reserves are sufficient to continue the limited operation of the Museum and that, therefore, it is appropriate for the accounts to be prepared on a going concern basis.

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, no cash flow statement has been presented for the company.

(d) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires the trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, despite the best efforts of the trustees, will rarely equal the related actual outcome.

(e) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.

Page 9

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

(f) Incoming resources

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:

(g) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

(h) Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

(i) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Page 10

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

(j) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings - 15% reducing balance Equipment - 15% reducing balance

(k) Heritage assets

Heritage assets are initially recorded at acquisition cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

However, the trustees consider that the value of these assets is equivalent to the historical cost and, as such, consider that depreciation should not be provided.

Where information on the cost or value of an asset is not available and cannot be obtained at a cost which is commensurate with the benefits to users of the financial statements, the asset shall not be recognised in the statement of financial position.

(l) Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

(m) Stocks

Stocks are measured at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

(n) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or parable including any related transaction costs.

4. Limited by guarantee

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding-up is limited to £1.

Page 11

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

5. Donations and legacies

5. Donations and legacies
Unrestricted
Restricted funds

Total funds
funds 2025
Donations £ £ £
Donations 6,641 1,000 7,641
Grants
NationalLottery and other grants
Local authoritygrantsfor core funding 13,959 13,959
20,600 1,000 21,600
Unrestricted
Restricted funds

Total funds
funds 2024
Donations
Donations 1,603 1,603
Grants
NationalLottery and other grants 2,156 2,156
Local authoritygrantsfor core funding 10,460 10,460
12,063 2,156 14,219
6. Charitable activities
Unrestricted Total funds Unrestricted Total funds
funds 2025 funds 2024
£ £ £ £
Admission fees 1,844
1,844
1,412 1,412
7. Othertradingactivities
Unrestricted Total funds Unrestricted Total funds
funds 2025 funds 2024
£ £ £ £
Shop income 2,037 2,473 2,473
Other activities for generating funds 1,974 612 612
4,011 3,085 3,085

8. Investment income

vestment income
Bank interest receivable
Bank interest receivable
Unrestricted
funds
Restricted
funds
Total funds
2025
£
£
£
34
34
Unrestricted funds
Restricted
funds
Total funds
2024
£
£
£
40
24
64

Page 12

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

9. Costs of other trading activities

9. Costs of other trading activities
Unrestricted Restricted Total funds
funds funds 2025
£ £ £
Cost of other trading activities – shop costs 857 857
Unrestricted funds Restricted Total funds
funds 2024
£ £ £
Cost of other trading activities – shop costs 1,357 1,357
10. Expenditure on charitable activities byfund type
Unrestricted Restricted Total funds
funds funds 2025
£ £ £
Conservation of heritage assets
Upkeep and maintenance of the property 18,010 18,010
Administration costs 3,349 3,719
Support costs
21,359 21,729
Unrestricted Restricted Total funds
funds funds 2024
£ £ £
Conservation of heritage assets
Upkeep and maintenance of the property 16.122 16.122
Administration costs 9,734 1,864 11,598
Support costs 13 13
25,869 1,864 27,733
11. Expenditureon charitable activitiesbyactivitytype
Activities Support Total funds Total funds
undertaken directly costs 2025 2024
£ £ £ £
Conservation of heritage assets
Upkeep and maintenance of the property 18,010 18,010 16,122
Administration costs 3,349 3,349 11,598
Governance costs 13
21,359 21,359
27,733

Page 13

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

12. Other expenditure

her expenditure
Unrestricted Restricted Total funds
funds funds 2025
£ £ £
Loss on disposal of tangible fixed assets held for
charity’s own use 6 3 9
Unrestricted funds Restricted Total funds
funds 2024
£ £ £
Loss on disposal of tangible fixed assets held for
charity’s own use 20 238 258
t (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting)
2025 2024
£ £
Depreciation of tangible fixed assets 1,895 2,129
Loss on disposal of tangible fixed assets 9 258

13. Net (expenditure)/income

14. Staff costs

Ashby-de-la-Zouch Museum does not employ any paid staff. All work is performed by volunteers.

15. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity were received by the trustees.

16. Tangible fixed assets

Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Disposals
As at 1 April 2024
Charge for the year
Disposals
As at 31 March 2025
Carrying amount at 31 March 2025
At 31 March 2025
Fixtures and
fittings
Equipment
Total
£
£
£
48,081
27,899
75,980
540
41
581
(21)
(80))
(101)
48,600
27,860
76,460
41,125
22,792
63,917
1,123
772
1,895
(15)
(76)
(91)
42,233
23,468
65,721
6,367
4,373
10,739
6,367
4,373
10,739

Page 14

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

17. Heritage assets

Heritage assets are tangible fixed assets of local, historical, artistic or scientific importance that are held to advance the preservation and conservation objectives of the charity.

Heritage assets are continuously and actively sought by the trustees and may be purchased or acquired by donation. It is the major objective of the Museum to preserve and manage these assets, to display them in the public areas, so far as available space permits. Schedules of heritage assets are maintained and updated by the trustees.

Cost or valuationat 1 April 2024
Additions
At 31 March 2025
Accumulated depreciation
at 1 April 2025 and 31 March 2025
Carrying amount at 31 March 2025
At 31 March 2024
Heritage Assets
£
70,526
70,526
70,526
70,526

All heritage assets are disclosed in the movements table at historical cost.

Summary of transactions

Heritage assets acquired over many years were reintroduced as Tangible Fixed Assets at the FRS 102 transition date of 1 April 2015; these heritage assets were valued at historical cost, where such information was available, and amounted to £67,624.

Further assets totaling £* have been acquired since transition.

18.

Stocks

18.
Stocks
Shop stock
19.
Debtors
Prepayments and accrued income
20.
Creditors: amounts falling due within one year
Accruals and defered income
2025
2024
£
£
2,855
3,457
2025
2024
£
£
695
592
2025
2024
£
£
325
275

Page 15

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Financial Statement (continued)

Year ended 31 March 2025

21. Analysis of charitable funds

Unrestricted funds

General Fund
Heritage Assets Fund
Other Designated Funds
General Fund
Heritage Assets Fund
Other Designated Funds
Restricted funds
Heritage Assets Fund
Other Restricted Funds
Heritage Assets Fund
Other Restricted Funds
At 1 April
2024
Income
Expenditure
Transfers
At 31 March
2025
£
£
£
£
£
498
27,350
(23,633)
(370)
3,845
55,369
55,369
7,946
527
(2,187)
370
6,656
63,813
27,877
(25,820)
65,870
At 1 April
2023
Income
Expenditure
Transfers
At 31 March
2024
£
£
£
£
£
4,253
15,236
(18,159)
498
55,345
24
55,369
8,038
1,081
(2,007)
833
7,946
67,636
16,341
(20,116)
63,813
At 1 April
2024
Income
Expenditure
Transfers
At 31 March
2025
£
£
£
£
£
15,157
15,157
9,850
4,101
(1,215)
13,951
25,007
29,108
At 1 April
2023
Income
Expenditure
Transfers
At 31 March
2024
£
£
£
£
£
15,650
15,157
22,789
2,266
(3,716)
9,850
38,439
2,266
(3,716)
25,007

22. Operating lease commitments The total future minimum lease payments under non-cancellable operating leases are as follows:

2025 2024
£ £
Not later than 1 year 9000 9000

Page 16

Ashby-de-la-Zouch Museum

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2025

The following pages do not form part of the financial statements.