2011/2012 audited annual accounts - Falkirk Council

15.(a) Heritage Assets
FALKIRK COUNCIL
NOTES TO THE CORE FINANCIAL STATEMENTS
Heritage Assets are defined as assets which have historical, artistic, scientific, technological or environmental qualities
and are held and maintained principally for their contribution to knowledge and culture. It is a distinct asset class which
is reported separately from Property, Plant and Equipment and intangible assets.
Falkirk Council holds 6 different categories of Heritage Assets. The first 4 categories are as follows:
• Museums Collection
• Archives Collection
• Art Collection
• Libraries Local History Collection
All of the above Heritage Assets are held by Falkirk Community Trust on behalf of the Council and are held within the
local museums and libraries in support of the primary cultural objective i.e. increasing the knowledge, understanding and
appreciation of Falkirk’s history and local area.
The remaining 2 categories are:-
• Civic Regalia
• War Memorials & Town Clocks
Falkirk Council’s collections of Heritage Assets are accounted for as follows:-
Museums Collection & Arts Collection
The Council holds over 35,500 museum items recorded in the museums collections management database including
archaeological items, industry related objects, natural history, costume and religion related items.
There are a number of items of particular significance:-
The Council’s Roman Collection is considered to be third best in the country
The Council’s collection of Communion tokens is also among the best in the country
John Baird Television transmitter c.1926
The visual arts collection currently consists of documentary views and portraits connected with the locality.
Contemporary art works, sculptures and design by established and emerging artists with connections to the area are also
included.
The museum objects are currently being inventoried and it is hoped to repack the full collection and complete a full
condition inventory next year when further staff resources are available.
The authority does not consider that reliable cost or valuation information can be obtained for the items held in the
collection. This is because of the nature of the assets held and lack of comparable market values. Consequently the
authority does not recognise these assets on the balance sheet.
Archives Collection
There are currently 1483 linear metres and 29.5GB of archives collection which encompass records of local authorities,
local businesses and industries, local organisations and memorabilia of private individuals and families. There is an
extensive photographic archive of approximately 43,000 items relating to most aspects of life within the district. All the
collections are of historical and evidential value but there are a number of collections of particular historical value. These
include:-
• Records of the Church of Scotland Presbytery of Falkirk 1617-2003 which are held under the charge and
superintendence of National Records of Scotland
• The Forbes and Callendar papers 1531 – 1974
• The Russell & Aitken papers 1493 – 1967
Access to the Archives collection is described in the Archives Access Statement of Practice. A self-assessment
Benchmarks in Collections Care survey is undertaken every 3 years to form an Archives Preservation Strategy and Digital
Preservation Strategy. There is a Collections Development Policy underway.
Most of these items were, when originally purchased, of small monetary value, albeit important historical value. The
authority therefore considers that the cost of obtaining valuations for this collection are disproportionate in terms of the
benefits to the users of the Authority’s financial statements. Therefore this collection of Heritage Assets is not held on the
Balance Sheet.
Libraries Local History Collection
The libraries local history collection is vast and contains items such as:-
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