IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.4.25 31.3.26 31.3.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06615281 2025-03-31 06615281 2026-03-31 06615281 2025-04-01 2026-03-31 06615281 2024-03-31 06615281 2024-04-01 2025-03-31 06615281 2025-03-31 06615281 ns0:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 06615281 ns15:PoundSterling 2025-04-01 2026-03-31 06615281 ns11:FRS102 2025-04-01 2026-03-31 06615281 ns0:IndependentExaminationCharity 2025-04-01 2026-03-31 06615281 ns11:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06615281 ns11:FullAccounts 2025-04-01 2026-03-31 06615281 ns0:CharitiesSORP 2025-04-01 2026-03-31 06615281 ns16:EnglandWales 2025-04-01 2026-03-31 06615281 ns11:RegisteredOffice 2025-04-01 2026-03-31 06615281 ns0:Trustee2 2025-04-01 2026-03-31 06615281 ns0:Trustee3 2025-04-01 2026-03-31 06615281 ns0:Trustee1 2025-04-01 2026-03-31 06615281 ns0:Trustee4 2025-04-01 2026-03-31 06615281 ns0:Trustee5 2025-04-01 2026-03-31 06615281 ns0:Trustee6 2025-04-01 2026-03-31 06615281 ns0:Trustee7 2025-04-01 2026-03-31 06615281 ns0:Trustee8 2025-04-01 2026-03-31 06615281 ns0:Trustee9 2025-04-01 2026-03-31 06615281 ns0:Trustee10 2025-04-01 2026-03-31 06615281 ns0:Trustee11 2025-04-01 2026-03-31 06615281 ns0:Trustee12 2025-04-01 2026-03-31 06615281 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 06615281 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 06615281 ns0:Activity8 2025-04-01 2026-03-31 06615281 ns0:Activity8 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 06615281 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 06615281 ns0:Activity8 2024-04-01 2025-03-31 06615281 ns0:TotalUnrestrictedFunds 2025-03-31 06615281 ns0:TotalRestrictedIncomeFunds 2025-03-31 06615281 ns0:TotalUnrestrictedFunds 2026-03-31 06615281 ns0:TotalRestrictedIncomeFunds 2026-03-31 06615281 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2026-03-31 06615281 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2026-03-31 06615281 ns10:WithinOneYear 2026-03-31 06615281 ns10:WithinOneYear 2025-03-31 06615281 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-01 2026-03-31 06615281 ns10:PlantMachinery 2025-04-01 2026-03-31 06615281 2 2025-04-01 2026-03-31 06615281 3 2025-04-01 2026-03-31 06615281 1 2025-04-01 2026-03-31 06615281 1 2024-04-01 2025-03-31 06615281 13 2025-04-01 2026-03-31 06615281 13 2024-04-01 2025-03-31 06615281 ns10:OwnedAssets 2025-04-01 2026-03-31 06615281 ns10:OwnedAssets 2024-04-01 2025-03-31 06615281 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 06615281 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 06615281 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 06615281 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 06615281 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 06615281 ns10:PlantMachinery 2025-03-31 06615281 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2026-03-31 06615281 ns10:PlantMachinery 2026-03-31 06615281 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 06615281 ns10:PlantMachinery 2025-03-31

REGISTERED COMPANY NUMBER: 06615281 (England and Wales)

REGISTERED CHARITY NUMBER: 1127149

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE BAILIFFGATE MUSEUM AND GALLERY

| THE BAILIFFGATE MUSEUM AND GALLERY |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

| Report of the Trustees | 1 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |  | to |  | 9

| Cash Flow Statement | 10 |

| Notes to the Cash Flow Statement | 11 |

| Notes to the Financial Statements | 12 |  | to |  | 20

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our vision: Bailiffgate Museum and Gallery - Heritage at the Heart of the Community.

Our Mission is to be a People's Museum, preserving and celebrating the heritage of Alnwick and district, and to provide an excellent community, educational and tourist resource.

The specific aims of the charity are as follows:

- to preserve the history of Alnwick and District,

- to interpret the history, culture and landscape of North Northumberland, and Alnwick and District in particular,

- to stage a varied and constantly changing programme of exhibitions, showcasing the work of local and national artists,

- to establish the Museum as a centre for history and research on the locality.

- to establish the Museum as an invaluable educational resource,

- to provide voluntary opportunities,

- to ensure that all activities of the Museum are focused on the benefit of the public.

- to diversify the audience of the Museum, catering for all markets,

- to maintain a high level of visitor satisfaction, and

- to be sustainable.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's objectives and aims and in planning future activities.

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

ACHIEVEMENTS AND PERFORMANCE

CHAIR'S REPORT

Exhibitions

Alnwick Through the Lens - Alnwick Photographic Club - 1 April - 11 May 2025

This exhibition celebrated the 50th anniversary of the Civic Society in 2024. Photographs captured the town as it is today for future generations to look back on including its historical buildings, many new developments, and repurposing of existing buildings.

Bailiffgate added to the exhibition by displaying photographs of the town landscape from different periods of history.

Changing Landscapes - David Wilson- from 13 May - 13 July 2025

This very well attended exhibition highlighted the beauty of two contrasting landscapes - The Northwest Highlands of Scotland and Northumberland.

David said: 'The Northwest Highlands landscape is quite different from Northumberland. No less wild in places but the light is different.' Northumberland for me is marked by its big skies, dramatic coastline, and strong colours.'

'Changing Landscapes' also reflects David's remarkable journey through ill health and adversity. In 2018 a mountain biking challenge from Canada to Mexico was cut short by the need for spinal surgery and a diagnosis of Myeloma, a blood cancer. David was unstoppable in continuing to take in landscape through adventures. In a further devastating blow, he was diagnosed with Leukaemia and suffered a stroke in January 2026. David was proud to include within the exhibition work he produced while still recovering from the effects of the stroke.

Creativity: Framed - Duchess Community High School - 15th July -14th September 2025

The high praise for the talent and exceptional work produced by students who exhibited in the show was well deserved. This vibrant and imaginative Duchess's Community High School Summer Show displayed the talent of Alnwick's youth to provide a captivating, joyful experience for all.

This exhibition attracted high visitor numbers who greatly admired their work, produced both inside and outside of the classroom.

The exhibit not only provided an opportunity for students to display their skills, but also their dedication and perspectives through moving poetry, evocative music, thought-provoking visual arts, remarkable photography, powerful drama and visually appealing textiles.

"Us - a retrospective"- Sarah and Geoffrey Bradford 16th September - 14th December 2025

A magnificent exhibition showcasing the work of artists Sarah and Geoffrey Bradford. Ultimately, "Us - a retrospective" harnessed the lifetime work of two highly skilled and accomplished artists, highlighting their distinctive creative paths which complement one another to provide a seamless experience. Their substantial body of work, built up over the years is much admired and revered by fellow artists. Sarah's paintings are autobiographical, illustrating "the formal qualiti es of painting such as structure, form, depth and surface, but also the emotional key upon which it depends." Geof frey's work depicts the transformation of materials and recent collages, revisiting themes such as glasshouses an d the coast. He sees himself as a maker laying out fragments of found and salvaged materials: tearing, folding, cutti ng and combining, adding colour and drawing, or scraping away to reveal hidden layers and textures to evoke another reality.

Intimately Connected 13th January to 28th February 2026

Claire Ward's exhibition which explored creative ways to use the everyday 'rubbish' we generate throughout our lives has engaged and intrigued our visitors.

The exhibition design was outstanding and made incredible use of space and managed to turn much of what we discard into an inspired installation. It was highly informative and the transformation of what goes into dustbins resonated very well with adults and children alike.

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

The feedback on the educational provision and children's activities- junk modelling, sculptures - was excellent. The exhibition sparked a number of debates with visitors about how they come make a difference in the way they used and managed household rubbish. This was another exhibition that brought in new audiences.

"May The Toys Be With You" - Matt Fox- 5th March - 30th May 2026

An Iconic Star Wars exhibition which took visitors on a journey with the Millenium Falcon offering an unmissable experience for Star Wars fans and pop culture enthusiasts. One of the UK's finest collections of original cinema posters and vintage Star Wars toys were featured in this exhibition.

Matt Fox is a collector of all things Star Wars, dating back to 1977 when the merchandising started to be produced. This retro exhibition is a celebration of both the iconic art and design work of the Star Wars films, and the vintage, highly collectible toy line. Little kids, 'big kids' and collectors enjoyed viewing many rarely seen Star Wars treasures.

People Make Alnwick

The focus this year has been on building stronger relationships between the museum, volunteers, partners, and the wider community. Volunteer pathways were strengthened, community engagement expanded, new opportunities for participation, skills development, and progression were created. Year 2 has also provided early evidence of positive outcomes for new volunteers, including increased confidence, skills development, progression into employment and greater community connection.

Monthly 'Drop in-Tuesday' sessions continued alongside the use of social media and occasions such as Alnwick Town Festival, National Lottery Open Day, Northumberland County Council (NCC) events, a Trade Fair and The Alnwick Garden Employment Fair. By the end of the financial year, there were 19 new volunteers, well ahead of the target of 15 set by Community Lottery Funders, reflecting the impact and sustainability of the volunteer programme.

Events

Our volunteers were involved in a significant number of events. We gave museum tours to schools and a range of groups, including one in French for representatives from Alnwick Town Council and Lagny Sur Marne; much to their delight. We held workshops such as free form weaving, evenings where local artists 'crit' their work, and a Teddy Bears' picnic.

Loans boxes

Our Loans boxes were used far and wide by schools, families, village halls and care homes. Over 700 people enjoyed using the boxes in 29 different venues across the county and beyond.

Storyfest

Bailiffgate hosted two talks for Storyfest on Saturday 7 March 2026:

Ad Gefrin: From Anglo-Saxon Kings to Whisky Dreams with Chris Ferguson, a Trustee and How to Paint a Landscape in Poetry with Ali Rowland and Luke McTaggart, also a Trustee. Both talks sold out and were very well received.

External Talks

There were talks to golf clubs, 'talking shops' in the community where people told their special stories, a pop up 'Museum of Ordinary Things' at the Puffin Festival, fashion shows to support celebrations in the community, talks across the County on Tudors, Glamour and Beauty and about Northumberland Hall.

Northumberland Hall and Grant Funding

Development work to refine plans for Northumberland Hall were completed. A successful application for delivering the project was submitted to the National Lottery Heritage Fund. Grants also came for the project from the Garfield Weston, Swire Charitable Trust, The Architectural Heritage Fund, and Sir James Knott Trust giving us a substantial contribution to our target. We signed a 125-year lease from NCC for Northumberland Hall in December 2025. In 2026 NCC supported additional surveys and plans were refined and revised. Further donations and grants were received, and expressions of interest from building contractors. We appointed an Interpretation and Design Team and were fortunate in being able to continue with several people from the delivery phase including our architect, project and programme managers.

Mrs J Styring (Chair)

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

FINANCIAL REVIEW

In the year ended 31st March 2026, the charity had unrestricted net expenditure of £1,191 and restricted funds had total net income of £428,138.

At 31st March 2026 the charity's unrestricted funds were £119,369 and its unrestricted net current assets were £114,349. Restricted funds totalled £610,018 of which £222,404 represented the net book value of tangible fixed assets.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Bailiffgate Museum and Gallery is a registered charity and a company limited by guarantee as defined by the Companies Act 2006. Under the memorandum and articles of association with which the organisation is governed, the trustees have control of the charity and its property and funds.

Recruitment and appointment of new trustees

Trustees are elected at each annual general meeting of the charity, though the trustees have powers to co-opt appointees when they deem necessary. One-third of trustees must retire at each annual general meeting, though a retiring trustee may be reappointed. There must be no fewer than three and no more than twelve trustees at any time.

The detailed rules governing appointment of trustees are contained in the articles of association of the charity.

Risk management and reserves policy

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees aim to ensure the charity holds at least 75% of yearly general expenditure in unrestricted and non-designated funds, which they consider would give a sufficient buffer to ensure its continued functioning. The charity held such reserves at the end of the year.

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06615281 (England and Wales)

Registered Charity number

1127149

Registered office

14 Bailiffgate

Alnwick

Northumberland

NE66 1LX

Trustees

W Grisdale

I Waggott

Mrs J Styring

Ms S E Bolam

Ms M L Dawson

Mrs L Wearn

L McTaggart

Dr C A Ferguson

Mrs C C S Wright

C D F Watson (resigned 15.7.26)

B H Dean (appointed 17.9.25) (resigned 15.7.26)

H W E Ferrand (appointed 17.9.25)

Independent Examiner

Greaves Grindle

Chartered Accountants

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

Approved by order of the board of trustees on 17 August 2026 and signed on its behalf by:

Mrs J Styring - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE BAILIFFGATE MUSEUM AND GALLERY

Independent examiner's report to the trustees of The Bailiffgate Museum and Gallery ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you 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 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts 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 accounts 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.

Jane Harvey F.C.A.

Greaves Grindle

Chartered Accountants

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

24 August 2026

| THE BAILIFFGATE MUSEUM AND GALLERY |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 44,717 |  | 691,955 |  | 736,672 |  | 318,530 |

Charitable activities | 5

Operation of museum | 24,783 |  | - |  | 24,783 |  | 29,308 |

Other trading activities | 3 | 13,158 |  | - |  | 13,158 |  | 14,427 |

Investment income | 4 | 2,513 |  | - |  | 2,513 |  | 2,898 |

Total | 85,171 |  | 691,955 |  | 777,126 |  | 365,163 |

EXPENDITURE ON

Raising funds | 6 | 4,970 |  | - |  | 4,970 |  | 5,659 |

Charitable activities | 7

Operation of museum | 81,392 |  | 263,817 |  | 345,209 |  | 392,934 |

Total | 86,362 |  | 263,817 |  | 350,179 |  | 398,593 |

NET INCOME/(EXPENDITURE) | (1,191 | ) | 428,138 |  | 426,947 |  | (33,430 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 120,560 |  | 181,880 |  | 302,440 |  | 335,870 |

TOTAL FUNDS CARRIED FORWARD | 119,369 |  | 610,018 |  | 729,387 |  | 302,440 |

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 5,020 |  | 222,404 |  | 227,424 |  | 119,454 |

CURRENT ASSETS |

Stocks | 13 | 4,270 |  | - |  | 4,270 |  | 4,557 |

Debtors | 14 | 6,123 |  | 133,314 |  | 139,437 |  | 57,271 |

Cash at bank and in hand | 106,485 |  | 259,581 |  | 366,066 |  | 135,024 |

116,878 |  | 392,895 |  | 509,773 |  | 196,852 |

CREDITORS |

Amounts falling due within one year | 15 | (2,529 | ) | (5,281 | ) | (7,810 | ) | (13,866 | )

NET CURRENT ASSETS | 114,349 |  | 387,614 |  | 501,963 |  | 182,986 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 119,369 |  | 610,018 |  | 729,387 |  | 302,440 |

NET ASSETS | 119,369 |  | 610,018 |  | 729,387 |  | 302,440 |

FUNDS | 16

Unrestricted funds | 119,369 |  | 120,560 |

Restricted funds | 610,018 |  | 181,880 |

TOTAL FUNDS | 729,387 |  | 302,440 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

THE BAILIFFGATE MUSEUM AND GALLERY (REGISTERED NUMBER: 06615281) |

BALANCE SHEET - continued

31 MARCH 2026

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 August 2026 and were signed on its behalf by:

J Styring - Trustee

| THE BAILIFFGATE MUSEUM AND GALLERY |

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 369,320 |  | (54,791 | ) |

Net cash provided by/(used in) operating activities | 369,320 |  | (54,791 | ) |

Cash flows from investing activities

Purchase of tangible fixed assets | (140,791 | ) | (3,835 | ) |

Interest received | 2,513 |  | 2,898 |  |

Net cash used in investing activities | (138,278 | ) | (937 | ) |

Change in cash and cash equivalents in the reporting period | 231,042 |  | (55,728 | ) |

Cash and cash equivalents at the beginning of the reporting period | 135,024 |  | 190,752 |  |

Cash and cash equivalents at the end of the reporting period | 366,066 |  | 135,024 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2026

1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2026 |  | 2025

£ | £ |

| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) | 426,947 |  | (33,430 | ) |

| Adjustments for:

| Depreciation charges | 32,821 |  | 34,033 |  |

| Interest received | (2,513 | ) | (2,898 | ) |

| Decrease/(increase) in stocks | 287 |  | (1,323 | ) |

| Increase in debtors | (82,166 | ) | (57,066 | ) |

| (Decrease)/increase in creditors | (6,056 | ) | 5,893 |  |

| Net cash provided by/(used in) operations | 369,320 |  | (54,791 | ) |

2. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.4.25 | Cash flow | At 31.3.26

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 135,024 |  | 231,042 |  | 366,066 |  |

135,024 |  | 231,042 |  | 366,066 |  |

| Total | 135,024 |  | 231,042 |  | 366,066 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 4% on cost

| Plant and machinery | - | 25% on reducing balance

| Stocks

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

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Basic financial instruments

| The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 Charities SORP (FRS 102). Subsequent measurement is as per paragraphs 11.17 to 11.19, Charities SORP (FRS 102).

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

1. | ACCOUNTING POLICIES - continued

| Basic financial instruments

| Debtors

| Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

| Creditors

| The charity has creditors which are measured at settlement amounts less any trade discount.

2. | DONATIONS AND LEGACIES

| 2026 |  | 2025

£ | £ |

| Gift aid | 3,241 |  | 945 |  |

| Grants and donations | 733,431 |  | 317,585 |  |

736,672 |  | 318,530 |  |

| Grants received, included in the above, are as follows:

| 2026 |  | 2025

£ | £ |

| Grants and donations | 733,431 |  | 317,585 |  |

3. | OTHER TRADING ACTIVITIES

| 2026 |  | 2025

£ | £ |

| Fundraising events | 73 |  | 411 |  |

| Shop income | 10,060 |  | 10,842 |  |

| Other sales income | 50 |  | 214 |  |

| Friends memberships | 2,975 |  | 2,960 |  |

13,158 |  | 14,427 |  |

4. | INVESTMENT INCOME

| 2026 |  | 2025

£ | £ |

| Interest receivable | 2,513 |  | 2,898 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2026 |  | 2025

| Activity | £ | £ |

| Admission income | Operation of museum | 24,783 |  | 29,308 |  |

6. | RAISING FUNDS

| Other trading activities

| 2026 |  | 2025

£ | £ |

| Purchases | 4,970 |  | 5,659 |  |

7. | CHARITABLE ACTIVITIES COSTS

| Direct

| Costs

£ |

| Operation of museum | 345,209 |  |

8. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2026 |  | 2025

£ | £ |

| Depreciation - owned assets | 32,821 |  | 34,033 |  |

| Independent examiner's remuneration | 2,628 |  | 2,200 |  |

| Examiner's fees for non-examination work | 1,315 |  | 734 |  |

| Examiner's fees for non-examination work not included above but capitalised as improvements to property amounted to £1,950.

9. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

| Trustees' expenses

| In the year ended 31st March 2026, no trustees were reimbursed travel expenses (2025: 2 trustees £803).

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | STAFF COSTS

| 2026 |  | 2025

£ | £ |

| Wages and salaries | 41,905 |  | 37,827 |  |

| Other pension costs | 753 |  | 985 |  |

42,658 |  | 38,812 |  |

| The average monthly number of employees during the year was as follows:

| 2026 |  | 2025

| Employees | 3 |  | 3 |  |

| No employees received emoluments in excess of £60,000.

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 20,504 |  | 298,026 |  | 318,530 |

| Charitable activities

| Operation of museum | 29,308 |  | - |  | 29,308 |

| Other trading activities | 14,427 |  | - |  | 14,427 |

| Investment income | 2,898 |  | - |  | 2,898 |

| Total | 67,137 |  | 298,026 |  | 365,163 |

| EXPENDITURE ON

| Raising funds | 5,659 |  | - |  | 5,659 |

| Charitable activities

| Operation of museum | 102,651 |  | 290,283 |  | 392,934 |

| Total | 108,310 |  | 290,283 |  | 398,593 |

| NET INCOME/(EXPENDITURE) | (41,173 | ) | 7,743 |  | (33,430 | )

| Transfers between funds | (20,600 | ) | 20,600 |  | - |

| Net movement in funds | (61,773 | ) | 28,343 |  | (33,430 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 182,333 |  | 153,537 |  | 335,870 |

| TOTAL FUNDS CARRIED FORWARD | 120,560 |  | 181,880 |  | 302,440 |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

12. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 558,329 |  | 99,379 |  | 657,708 |  |

| Additions | 140,079 |  | 712 |  | 140,791 |  |

| At 31 March 2026 | 698,408 |  | 100,091 |  | 798,499 |  |

| DEPRECIATION

| At 1 April 2025 | 455,564 |  | 82,690 |  | 538,254 |  |

| Charge for year | 28,471 |  | 4,350 |  | 32,821 |  |

| At 31 March 2026 | 484,035 |  | 87,040 |  | 571,075 |  |

| NET BOOK VALUE

| At 31 March 2026 | 214,373 |  | 13,051 |  | 227,424 |  |

| At 31 March 2025 | 102,765 |  | 16,689 |  | 119,454 |  |

| Northumberland Hall was still under development at the year end and consequently there is no depreciation charge in these accounts for the related improvements.

13. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 4,270 |  | 4,557 |  |

14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Grants receivable | 133,314 |  | 54,203 |  |

| VAT | 6,123 |  | 3,068 |  |

139,437 |  | 57,271 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Trade creditors | 3,660 |  | 11,866 |  |

| Accrued expenses | 4,150 |  | 2,000 |  |

7,810 |  | 13,866 |  |

16. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.25 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 120,560 |  | (1,191 | ) | 119,369 |  |

| Restricted funds

| National Heritage Lottery Fund - property improvements | 41,860 |  | (23,915 | ) | 17,945 |  |

| National Heritage Lottery Fund - Project funding | 54,120 |  | (4,096 | ) | 50,024 |  |

| Arts Council fund | 6,930 |  | (496 | ) | 6,434 |  |

| Child Trust grant | 1,500 |  | - |  | 1,500 |  |

| Arts Council England - Ready to Borrow fund | 4,719 |  | (1,179 | ) | 3,540 |  |

| Coquet Voices fund | 276 |  | - |  | 276 |  |

| Tyne & Wear Archives & Museums fund | 4,112 |  | (1,028 | ) | 3,084 |  |

| CCTV Appeal | 906 |  | (227 | ) | 679 |  |

| Northumberland Children's Trust | 1,350 |  | - |  | 1,350 |  |

| Community Lottery fund | 22,695 |  | 29,309 |  | 52,004 |  |

| Northumberland Hall Development fund | 43,412 |  | 429,770 |  | 473,182 |  |

181,880 |  | 428,138 |  | 610,018 |  |

| TOTAL FUNDS | 302,440 |  | 426,947 |  | 729,387 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

16. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 85,171 |  | (86,362 | ) | (1,191 | ) |

| Restricted funds

| National Heritage Lottery Fund - property improvements | - |  | (23,915 | ) | (23,915 | ) |

| National Heritage Lottery Fund - Project funding | - |  | (4,096 | ) | (4,096 | ) |

| Arts Council fund | - |  | (496 | ) | (496 | ) |

| Arts Council England - Ready to Borrow fund | - |  | (1,179 | ) | (1,179 | ) |

| Tyne & Wear Archives & Museums fund | - |  | (1,028 | ) | (1,028 | ) |

| CCTV Appeal | - |  | (227 | ) | (227 | ) |

| Community Lottery fund | 79,805 |  | (50,496 | ) | 29,309 |  |

| Northumberland Hall Development fund | 612,150 |  | (182,380 | ) | 429,770 |  |

691,955 |  | (263,817 | ) | 428,138 |  |

| TOTAL FUNDS | 777,126 |  | (350,179 | ) | 426,947 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

16. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 182,333 |  | (41,173 | ) | (20,600 | ) | 120,560 |  |

| Restricted funds

| National Heritage Lottery Fund - property improvements | 65,775 |  | (23,915 | ) | - |  | 41,860 |  |

| National Heritage Lottery Fund - Project funding | 58,216 |  | (4,096 | ) | - |  | 54,120 |  |

| Arts Council fund | 7,438 |  | (508 | ) | - |  | 6,930 |  |

| Child Trust grant | 1,500 |  | - |  | - |  | 1,500 |  |

| Arts Council England - Ready to Borrow fund | 6,292 |  | (1,573 | ) | - |  | 4,719 |  |

| Coquet Voices fund | 276 |  | - |  | - |  | 276 |  |

| Tyne & Wear Archives & Museums fund | 5,482 |  | (1,370 | ) | - |  | 4,112 |  |

| CCTV Appeal | 1,208 |  | (302 | ) | - |  | 906 |  |

| Northumberland Children's Trust | 1,350 |  | - |  | - |  | 1,350 |  |

| Community Lottery fund | 6,000 |  | 16,695 |  | - |  | 22,695 |  |

| Northumberland Hall Development fund | - |  | 22,812 |  | 20,600 |  | 43,412 |  |

153,537 |  | 7,743 |  | 20,600 |  | 181,880 |  |

| TOTAL FUNDS | 335,870 |  | (33,430 | ) | - |  | 302,440 |  |

| THE BAILIFFGATE MUSEUM AND GALLERY |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

16. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 67,137 |  | (108,310 | ) | (41,173 | ) |

| Restricted funds

| National Heritage Lottery Fund - property improvements | - |  | (23,915 | ) | (23,915 | ) |

| National Heritage Lottery Fund - Project funding | - |  | (4,096 | ) | (4,096 | ) |

| Arts Council fund | - |  | (508 | ) | (508 | ) |

| Arts Council England - Ready to Borrow fund | - |  | (1,573 | ) | (1,573 | ) |

| Tyne & Wear Archives & Museums fund | - |  | (1,370 | ) | (1,370 | ) |

| CCTV Appeal | - |  | (302 | ) | (302 | ) |

| Northumberland Hall feasibility study | 7,500 |  | (7,500 | ) | - |  |

| Community Lottery fund | 79,600 |  | (62,905 | ) | 16,695 |  |

| Northumberland Hall Development fund | 210,926 |  | (188,114 | ) | 22,812 |  |

298,026 |  | (290,283 | ) | 7,743 |  |

| TOTAL FUNDS | 365,163 |  | (398,593 | ) | (33,430 | ) |

17. | RELATED PARTY DISCLOSURES

| During the year ended 31st March 2026, after comparison with quotes from other suppliers, the charity was invoiced £1,175 for design and printing work supplied by Bill Grisdale Design whose proprietor Mr W Grisdale is a trustee of the charity. There were no amounts outstanding at the year end.

| During the year ended 31st March 2026, the charity was invoiced £37,425 for consultancy by Louise Dawson Consulting whose proprietor Ms ML Dawson is a trustee of the charity. There were no amounts outstanding at the year end.