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← Blackie House Library and Museum

2025-08-31-accounts

Blackie House Library and Museum Annual Report and Financial Statements For the Year Ended 31 August 2025

Company no.: SC740068 Charity no.: SC051891

1

Blackie House Library and Museum

Financial Statements

For the Year Ended 31 August 2025

CONTENTS PAGE
Trustees Annual Report 3 - 9
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13-19

2

Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

The directors are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 August 2025, prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

- Objects:

The objects of the charitable company are to advance education, arts, heritage and culture for the public benefit by:-

Aims:-

The above objects are achieved by the promotion of the public’s enjoyment, education and understanding of the Collection and its historic, artistic and cultural context and significance by:-

(a) Displays of the Collection in exhibitions at the Library and by loans to public institutions

(b) Publications of materials relating to the collection both interpretive and in facsimile

ACHIEVEMENTS AND PERFORMANCE

Following a further vibrant and successful second year at BHLM, we have continued with our mission to educate and provide entertaining events and activities in several ways. Since its inception in August 2022, the Charity has been building on the long-established public engagement of the founder/director William Zachs and has broadened this in many respects as outlined below.

Once again, numbers only tell part of the story of the BHLM’s third year as a registered charity. Visitor numbers increased this year to over one thousand people coming through the Library’s door, engaging in a wide variety of ways with the collections, the staff, and with each other. Diversity of visitors continues with children as young as five years old and adults well into their nineties having visited BHLM over the past year. We continue to operate on the principle that there is something here for everyone – a story to tell that can inspire and transform lives.

While in the past all visitors had come to the BHLM by invitation, this year we opened our door to the wider public as a participant in the Edinburgh Art Festival for three weeks in August for our popular exhibition Ring of Truth . Between 11am and 4pm on Fridays, Saturdays and Sundays for three weeks, we welcomed about 500 visitors, the majority who had not been to BHLM previously. There was a printed publication, a vinyl record and other merchandise, including t- shirts and canvas tote bags. These were given away to stakeholders and some were given as a thank-you for donations to the charity.

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

People from Edinburgh, other parts of Scotland and the UK, Europe and the Americas number themselves among our visitors. Once again, at the now well established BHLM satellite venue – GarageSpace, near the Meadows – a less traditional range of events take place which bring the Charity’s projects and programmes to a wider public. This included a successful event relating to the Ring of Truth exhibition.

An offshoot of the exhibition was a 45-minute programme on BBC Radio 3’s The Sunday Feature, The Great Egyptian Music Mystery. This is incredible publicity for BHLM. All who visit the Library or attend BHLM events in-house and offsite are asked to sign a ‘Book of Company’, providing a detailed record – one that is useful for the purposes of this report.

Who visits BHLM? Some arrive one or two at a time – students and researchers – to consult particular books, manuscripts or photographs, or to have a chat with the Director. Others arrive in groups to view an exhibition, to hear a lecture, or to discuss a particular topic.

There were two principal exhibitions during the relevant period: Remember Me and Literary Quartets: the author in four parts , both have been well received. New authors have been added to Literary Quartets , including Sir Alexander McCall Smith.

Often we prepare a pop-up exhibition specifically for the occasion and tailored to the group’s interests. Some of the groups have made voluntary donations, while others were charged on an ability to pay basis. Building on last year, but to an even greater degree, there has been a more regularized system of charging to cover the costs of refreshments and extra staffing in this third year.

Appointment of a New Trustee

Professor Adam Fox, recently retired from the University of Edinburgh, was appointed a Trustee at the 2025 AGM. A distinguished historian, Professor Fox brings a useful and balancing skillset to the Board.

Fellowships and Summer Interns

This year BHLM supported several fellowships:

  1. We renewed our engagement with Stirling University to appoint Dr Kelsey Jackson Williams, a senior lecturer, to work two days a week at BHLM. As previously, an award of a grant for the Fellowship was paid to the University. For the expertise Dr Williams provides in relation to the collections and projects and operations more generally the Trustees consider this to be excellent value. The arrangement with Stirling University and Dr Williams will continue for two further years and possibly longer.

  2. Professor Alberto Manguel, Virtual Visiting Fellow, progressing a collaborative publication project with Professor Robert Crawford, An Overdue Book . Publication is anticipated in 2026.

  3. Dr Gillian Dooley from Australia was engaged as a Research Fellow to contribute her expertise on the musical world of Jane Austen and more specifically to catalogue the music in two substantial manuscript volumes of Austen Family music. The stipend for this year-long fellowship is £10,000. Gillian performed on two occasions.

  4. Dr Laura Klein held a short-term fellowship as part of her collaboration with Dr Dooley, and she also performed for visiting groups.

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

  1. Dr William Voelkle, of New York, an emeritus curator of medieval manuscripts at the Morgan Library and Museum, was appointed Virtual Visiting Fellow for the year and has contributed the principal essay to the Ring of Truth catalogue. Dr Voelkle is also engaged in the ongoing interpretation of the ‘Holy Hoaxes’ collection, from which came the principal manuscripts in the Ring of Truth exhibition.

Summer interns: The principal summer intern (two month, full-time) was Kai Hostetter-Habib, an undergraduate at Princeton University who had spent a semester studying at Edinburgh University. With his expertise in the history of science, Kai catalogued and interpreted a recently acquired collection centred around a remarkable book by Galileo, the Sidereus Nuncius , the copy of which was thought to be Galileo’s own with original drawings. The results will be posted on the BHLM website. More casual summer interns were Andrew Udy, a recent graduate from Stirling University; and Harris Grieve, an art student at Dundee.

Creative Instigator

After working in 2023 on a consulting basis with the artist Alan Grieve, the Director offered a one day a week appointment to Mr Grieve as an artist in residence, more appropriately termed ‘Creative Instigator’. This was then renewed for a further year in 2024. From the start Alan has proved to be a dynamic addition to the wider BHLM project, including taking the lead curatorial role in the summer exhibition: Ring of Truth . He also spearheaded related events at GarageSpace where he painted a new public art mural in collaboration with Eddie Summerton. Alan’s Creative Instigator position will, once again, be continued in the year to come.

Collections Care Manager

In March 2025 BHLM engaged Emily Pearson on an hourly basis (about one day a week) to work with the director to improve the care of the collections and assess risks. Emily is currently employed by the National Trust for Scotland and brings considerable experience to the project. Even in the relatively brief time she has been at BHLM, transformations are clearly evident.

Exhibition Loans and Collaborations

This year we have worked closely with three organisations to share our collections more widely, both at a local and a global level. For most of the year (and into the next report) a sculpture by Ian Hamilton Finlay has been on loan to the V&A Dundee for the Garden Futures exhibition. For an exhibition of Jane Austen and J.M.W. Turner at Harewood House in Yorkshire, we lent a Jane Austen music manuscript and first editions of her novels. When the National Portrait Gallery in London approached us to consider loaning to their Writers Revealed traveling exhibition (Busan, Museum, South Korea and the National Museum in Shanghai, China), we acted quickly and became instrumental contributors to the project. BHLM has lent original works by Jane Austen, Virginia Woolf, J.K. Rowling, Sir Arthur Conan Doyle, R.L. Stevenson, Robert Burns, Fanny Burney, and others. BHLM has been able to provide these loans at very short notice in a way very few institutions could accomplish.

Online Presence

At the inception of the Charity we launched a website (www.blackiehouse.org) to connect with the wider public. While not initially a priority, this year the website has been greatly developed by our consultant Julie Johnstone. Over the course of the year the website has been increasingly used by the public and praised by almost everyone who visits. We will continue to expand and improve this important public interface while at the same time our priority continues to be face-to-face engagement with collections and people. Enquiries from the website’s ‘Contact Us’ page have increased significantly. In all, we feel confident it is straightforward for anyone to be in touch with us. We are on Instagram but have done little thus far in this social media space.

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

Other Activities:

Over the year a handful of items from the BHLM Collections have been lent to exhibitions in Edinburgh and further afield. Prior to the establishment of the Charity, this was an important dimension of public engagement with the collections. It will continue in the future.

FINANCIAL REVIEW

During the year, the charity made a surplus of £1,848 (2024: £13,752) on unrestricted funds. The total income for the year amounted to £200,174 (2024: £98,731), with the majority being donations received from the Goldman Sachs Philanthropy Fund. Total expenditure for the period amounted to £198,326 (2024: £84,979). At the balance sheet date, total reserves amounted to £78,335 (2024: £76,487), all of which was unrestricted funds.

Reserves Policy

The financial situation of the Charity is currently secure, with sufficient reserves and an expectation of further contributions. In the first two years of operations a conservative fiscal approach had been adopted. In this third year we have felt more confident as the different ways to achieve our mission and have the greatest impact becomes clearer. The further expenditure referenced has been realised principally by the awarding of research fellowships and internships. There is every expectation that the donation sources will continue on a similar basis and be aligned with the growing needs of BHLM.

Risk Management

Current assessment of risks, financial or otherwise, are judged to be minimal. The engagement of Emily Pearson as a Collections Care Manager (see above) has made a significant difference from her very first day. From the monitoring and remediation of pests to the surveying of the safety of items hung on walls, the value of this team member is considerable. As there are significant number of visitors to BHLM, mostly by appointment, these are the principal risks: to the collections, to the staff and to the individuals who visit. The former is covered by the fine art policy underwritten by Hiscocks. We are in contact with Greens of Haddington, a Health and Safety consultancy to get a survey.

Grants Policy

An updated Grant Policy was agreed and implemented by the Trustees during this financial period. Each year BHLM uses its own funds to make grant awards to Stirling University in line with the charity objectives. These are distributed in accordance with a written policy.

PLANS FOR FUTURE PERIODS

Looking ahead our goals are twofold: consolidating the excellent progress that has been made in the Charity’s first three years, while at the same time expanding in ways that further our mission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Blackie House Library and Museum is a charitable company limited by guarantee, which was incorporated on 2 August 2022. The company was established under a Memorandum of Association and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The company was awarded charitable status by the Office of the Scottish Charity Regulator on 29 July 2022.

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

Organisational Structure

Blackie House Library and Museum is governed by the Board, who are directors for the purpose of company law and trustees for the purpose of charity law.

The Board has a minimum of two members, one of which must be resident in Scotland, and a maximum of 5 members, and meets periodically and is responsible for the strategic direction of the charity. Day to day administration is currently performed by the Board who are hands on with the operational activity of the charity.

The Charity is run by the non-stipendary Director, Dr William Zachs, who is the founder. Dr Zachs’ collections are at the centre of the varied activities of BHLM and his property at 6 Wardrop’s Court (and 1 Blackie House), is where the Charity and aforementioned collections are located. Dr Zachs’ fellow Trustee, Martin Adam, is consulted on matters of importance and regularly offers advice.

When particular governance questions arise BHLM’s legal advisors at Turcan Connell advise.

Staffing and other employment

Apart from casual help with events, employment at BHLM has continued to engage the consultation services of Julie Johnstone, who has had a long association with the collection and the Directors. The contribution of Julie Johnstone is an essential element contributing to the success of BHLM in its first three years. Her hours and her responsibilities have been expanding gradually over the period of the Charity’s existence.

Recruitment and Appointment of Trustees

Under the requirements of the Memorandum and Articles of Association directors may determine a policy for the rotation of trustees and the maximum term, and number of terms, for which a trustee may be appointed. Members may, by Ordinary Resolution remove a trustee but they may not remove the Founding Trustee.

Trustees have the power at any time, and from time to time, to appoint any person to be a trustee to either fill a vacancy should one arise or as an additional trustee, but so that the total number of trustees shall not at any time exceed the maximum number fixed by, or in accordance with, the Articles. Currently the maximum number of trustees is five.

An additional Trustee, Adam Fox, has been appointed.

Induction and Training of Trustees

New Board members are formally welcomed and introduced to the others at their first Board meeting. It is ensured that they understand the role of the Board and its members, and that they have access to the Memorandum and Articles of Association, accounts, business plans and minutes of previous Board meetings.

Most directors are already familiar with the practical work of the charity. On appointment, new directors are briefed by the existing board on the responsibilities of being a director and current operations and financial position of the charity.

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Charity name Blackie House Library and Museum
Charity registration number SC051891
Registered number SC740068
The Trustees Martin Adam
William Zachs
Judith Wilson
Adam Fox (Appointed 5 August 2025)
Company secretary Turcan Connell Company Secretaries Limited
Principal office & operational 1 Blackie House
Lady Stair’s Close
Edinburgh
Midlothian
EH1 2NY
Independent examiner Kevin Cattanach CA
Whitelaw Wells
Chartered Accountants
9 Ainslie Place
Edinburgh EH3 6AT
Bankers
Weatherbys Private Bank
2 Rutland Square
Edinburgh EH1 2AS
Legal Advisors Turcan Connell
Princes Exchange
1 Earl Grey Street
EDINBURGH
EH3 9EE

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Blackie House Library and Museum

Trustees Annual Report

For the Year Ended 31 August 2025

STATEMENT OF TRUSTEES’ RESPONSBILITIES

The charity trustees (who are also the directors of Blackie House Library and Museum) for the purposes of company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provision of Part 15 of the Companies Act 2006 applicable to small companies.

Approved by the Board of Directors on 15 April 2026 and signed on its behalf by:-

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

William Zachs Director

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Blackie House Library and Museum

INDEPENDENT EXAMINERS REPORT

For the Year Ended 31 August 2025

I report on the financial statements for the year ended 31 August 2025 set out on pages 11 to 19.

Respective responsibilities of the Trustees and the Independent Examiner

As described in the Trustees’ Report the Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s Trustees consider that the audit requirements of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seek explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

Kevin Cattanach C.A. Whitelaw Wells Chartered Accountants 9Ainslie Place Edinburgh EH3 6AT

15 April 2026

10

Blackie House Library and Museum

Statement of Financial Activities

For the Year Ended 31 August 2025


Unrestricted
Restricted
2025
Note
Funds
Funds
Total
£
£
£
Income and endowments from:
Donations and legacies
3
195,075
-
195,075
Charitable activities
30
-
30
Other trading activities
5,069
-
5,069
Total Income
200,174
-
200,174
Expenditure on:
Charitable activities
Grants payable
4
(57,794)
-
(57,794)
Direct charitable activities
5
(137,629)
-
(137,629)
Support costs
(2,903)
-
(2,903)

Total
(198,326)
-
(198,326)

Net income and movement
1,848
-
1,848
in funds for the period
Reconciliation of funds:
Total funds brought forward
10
76,487
-
76,487
Total funds carried forward
10
78,335
-
78,335


 2024
Total
£
97,558
402
771
98,731
-
(82,201)
(2,778)
(84,979)
13,752
62,735
76,487

The charity has no recognised gains or losses other than the results for the period as set out above. All activities relate to continuing operations.

The notes on pages 13 to 19.

11

Blackie House Library and Museum

Balance Sheet (SC740068)

As at 31 August 2025 As at 31 August 2025
2025 2024
Notes £ £ £
CURRENT ASSETS
Bank 117,857 80,746
Debtors 7 20,022 152
_ _
137,879 80,898
CREDITORS
Amounts falling due within one year 8 (35,237) (4,411)
_
NET CURRENT ASSETS 102,642 76,487
CREDITORS
Amounts falling due after more than one year Amounts falling due after more than one year9 (24,307) - (24,307) -
NET ASSETS 78,335 76,487
FUNDS10 10
Unrestricted – General Fund 78,335 76,487
Restricted - -
78,335 76,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025. The members have not required the company to obtain an audit of financial statements for the year to 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The financial statements were approved by the Board of Trustees on 15 April 2026 and were signed on its behalf by:-

William Zachs Director

The notes on pages 13 to 19 form part of these financial statements.

12

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

1. Accounting policies

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The charity has taken advantage of the exemption from the requirement to prepare a Statement of Cash Flows as permitted under FRS 102 and the Charities FRS 102 SORP.

Going Concern

The financial statements have been prepared on a going concern basis. The directors have assessed the charity’s ability to continue as a going concern and they have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This going concern assessment covers a period of at least 12 months from the date of signing of these financial statements.

Income

Income is recognised in the Statement of Financial Activities when the charity has entitlement, there is probability of receipt and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. The charitable company is not registered for VAT and, accordingly, resources expended are shown gross of irrecoverable VAT.

13

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

1. Accounting Policies (Continued)

Funds

Unrestricted funds are donations and other income generated for the objects of the charity without further specified purpose and are available as general funds. Restricted funds are subject to the restrictions on their expenditure imposed by the donor.

Provisions

Provisions are recognised when the charity has a present obligation as a result of a past event, it is probable that a transfer of economic benefit will be required to settle the obligations and a reliable estimate can be made of the amount of the obligation.

Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2. Staff costs

Apart from casual help with events, staff costs at BHLM have been limited to the consultation services of Julie Johnstone, who has had a long association with the collection and the Directors.

14

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

3. Donations and legacies

Unrestricted
Restricted
2025
Funds
Funds
Total
Donations:-
£
£
£
Goldman Sachs Philanthropy Fund
191,115
-
191,115
Magnificent Productions Ltd
3,000
-
3,000
Others individually less than £1,000
960
-
960

195,075
-
195,075



Income from donations was £195,075 (2024: £97,558) of which £195,075 (2024: £97,558) was
and £nil (2024: £nil) was restricted.
4.
Charitable grants
The following is a summary of grants awarded and paid by BHLM during the year:
2025
£
University of Stirling
11,012
Total paid in the year 11,012
Future commitments 46,782

57,794

2025
£
Future commitments
University of Stirling
46,782
46,782

2025
£
Future commitments payable:
Due less than one year (note 8)
22,475
Due greater than one year (note 9)
24,307
46,782
 2024
Total
£
97,427
-
131
97,558
unrestrict
2024
£
-
-
-
-
2024
£
-
-
2024
£
-
-
-

Income from donations was £195,075 (2024: £97,558) of which £195,075 (2024: £97,558) was unrestricted and £nil (2024: £nil) was restricted.

15

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

5. Expenditure on charitable activities

Unrestricted
Restricted
£
£
Direct costs
Property maintenance
16,852
-
Publication costs
26,689
-
Refreshments
1,142
-
Research and design costs
65,165
-
Art consultancy costs
11,333
-
Event Costs
2,248
-
IT Costs
5,482
-
Legal Costs
6,014
-
Insurance
1,667
-
Travel
1,037
-
Advertising
-
-
Support costs
Subscriptions
120
-
Bank charges
203
-
Accountancy
540
-
Governance costs
Independent Examination fees
2,040
-



140,532
-

 2025
Total
£
16,852
26,689
1,142
65,165
11,333
2,248
5,482
6,014
1,667
1,037
-
120
203
540
2,040

140,532
 2024
Total
£
6,278
174
500
49,538
11,677
2,449
45
10,762
-
649
129
108
-
990
1,680
84,979

Expenditure on charitable activities was £140,532 (2024: £84,979) of which £140,532 (2024: 84,979) was unrestricted and £nil (2024: £nil) was restricted. Support services are provided by third parties. Governance costs wholly consist of independent examination fees. The trustees consider there to be only one activity, namely the display of the Collection at Blackie House Library and Museum.

6. Net income for the period

This is stated after charging:
Independent Examiner’s remuneration- examination fee
- other services
 2025
£
2,040
540
 2024
£
1,680
990

16

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

7. DEBTORS

Other debtors
Prepayments and accrued income

8. CREDITORS: amounts falling due within one year
Other creditors
Accruals
Future grant commitments

9. CREDITORS: amounts falling due after more than one year

Future grant commitments

 2025
£
1,511
18,511


20,022
2025
£
4,542
8,220

22,475


35,237
2025
£
24,307


24,307		 2024
£
-
152

152

2024
£
1,449
2,962
-

4,411

2024
£
-

-

17

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

10. Movement in funds

At
31 August
2024
£
Unrestricted Funds
General funds
76,487
Restricted Funds
-
-
TOTAL FUNDS
76,487
At
2 August
2023
£
Unrestricted Funds
General funds
62,735
Restricted Funds
-
-
TOTAL FUNDS
62,735		 31
Income Expenditure
Transfers
£
£
£
200,174
(198,326)
-


-
-
-


-
-
-


200,174
(198,326)
-


31
Income Expenditure
Transfers
£
£
£
98,731
(84,979)
-


-
-
-


-
-
-


98,731
(84,979)
-

 31
Income Expenditure
Transfers
£
£
£
200,174
(198,326)
-


-
-
-


-
-
-


200,174
(198,326)
-


31
Income Expenditure
Transfers
£
£
£
98,731
(84,979)
-


-
-
-


-
-
-


98,731
(84,979)
-

 At
August
2025
£
78,335
-
-
78,335
At
August
2024
£
76,487
-
-
76,487

18

Blackie House Library and Museum

Notes to the Financial Statements

For the Year Ended 31 August 2025

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
As at 31 August 2025:
Unrestricted Restricted
Fund balances at 31 August 2025 as
Funds
Funds
represented by:
£
£
Net current assets
78,335
-
78,335
-

As at 31 August 2024:
Unrestricted Restricted
Fund balances at 31 August 2024 as
Funds
Funds
represented by:
£
£
Net current assets
76,487
-



76,487
-

 Total
2025
£
78,335
78,335

Total
2024
£
76,487

76,487

12. RELATED PARTY TRANSACTIONS

The charity is managed by a Board of Directors with no one individual having control of the charity.

No remuneration was paid to members of the board during either the current or previous years. No travel, accommodation or other costs were paid to members of the Board of Directors. The Collection at Blackie House Library and Museum is held in a property owned by director William Zachs but no rent is charged.

There were no other transactions with related parties undertaken such as are required to be disclosed under Financial Reporting Standard 102.

13. COMPANY LIMITED BY GUARANTEE

The company is limited by the guarantee of each member to contribute not more than £1 each in the event of winding up the charitable company. At the year end there were 3 members.

14. TAXATION

As a charity, the company is exempt from tax on income and gains falling within s505 of the Taxes Act 1988 or s256 of the Taxation and Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the company

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