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2024-12-31-accounts

REGISTERED COMPANY NUMBER: 02970246 (England and Wales) REGISTERED CHARITY NUMBER: 1042090

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

The Princess Royal Class Locomotive Trust

The Princess Royal Class Locomotive Trust

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7 to 8
Notes to the Financial Statements 9 to 17
Detailed Statement of Financial Activities 18

The Princess Royal Class Locomotive Trust

Report of the Trustees for the Year Ended 31 December 2024

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 December 2024. 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).

Opening Comments

2024 has been a year with recovery still being made from the Pandemic. Changes have taken place at Director level and this has enabled a change of emphasis to various elements of the Trust's activities.

The Directors intend the Trust to remain financially stable and without recourse to any financial borrowing during the coming year as work proceeds on the restoration of DUCHESS OF SUTHERLAND and 80098 to running condition.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the trust are:-

To attain re Accreditation as Registered Museum. The re accreditation being due during the year 2025.

To give emphasis in the coming year for the collection and enhancement of visitors with the proposed expansion of the West Shed and construction of the Terminus Park fro which the Trust will target grants.

The restoration, preservation, operation and display of its steam locomotives;

The restoration, preservation, display and where appropriate, the operation of its rolling stock;

To enhance the operation of the 'West Shed Experience' Museum, which aims to exhibit the full history of the trust's LMS Pacific Class, British Railway's 2-6-4T and narrow gauge locomotives and its exceptional collection of historic rolling stock and artefacts which remain of national importance.

Public benefit

By working towards the objectives above and carrying out the charitable activities below the charity is providing the public with the benefit of having access to historic locomotives and the history surrounding them. The Trust will target local connections with the public during 2025 to engage with the construction of Terminus Park and its historic links with the manufacture and construction of St Pancras Station train shed arch.

Page 1

The Princess Royal Class Locomotive Trust

Report of the Trustees for the Year Ended 31 December 2024

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Locomotives

6233 DUCHESS OF SUTHERLAND locomotive was withdrawn from service in 2023 and remains under overhaul.

BR 4MT Standard tank locomotive 80098 the overhaul and rebuild is planned to start in the winter of 25/26 with a target of 2027 for completion. The boiler is under repair at Heritage Boiler Steam Services at Huyton.

BR 4MT Standard tank locomotive 80080 continues to be hired out to the Ecclesbourne Valley Railway until March 2025.

Rolling Stock

Special Saloon 45000

Restoration work by volunteers is by and large complete there are some small items that need attention.

Dynamometer Car No 1 45050

This vehicle is now on permanent static display in the museum with various forms of supporting interpretation and is used during guided tours and school visits.

Inspection Saloon 6320

Back at The West Shed and having a repaint externally.

B.R Mk 1 Support Coaches 35476 was 21232- both undergoing Derogation assessment.

Museum & Education

A full time curator started work with the Trust in December 2024. The Trust will develop the links with schools and other groups that ceased during the pandemic.

FINANCIAL REVIEW

Investment policy and objectives

The company has no direct investments, other than cash at bank. Interest is earned on surplus cash balances.

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity of the charity, at a level which provides sufficient funds to cover management, administration and support costs; and to respond to emergency applications for grants, which arise from time to time.

Unrestricted free reserves at the end of 2024 were £314,700 (2023: £387,383) disclosing an decrease in the year. The Trustees are confident that this reserve together with the concentrated fundraising during 2024 continuing into 2025 will enable the Trust to continue its progress in restoring and maintaining its stock of locomotives and coaches.

Page 2

The Princess Royal Class Locomotive Trust

Report of the Trustees for the Year Ended 31 December 2024

FINANCIAL REVIEW

Review of the Financial Year

Total unrestricted incoming resources for the Trust reached £54,671 (2023: £551,897) this included a trading donation from PRCLT Company of Nil (2023: £215,787). Yet again highlighting the importance the Trust's profit making activates which the subsidiary carries out. The Trust continues to rely heavily upon the support and generosity of its Patrons and other donors who during the year contributed £54,671 (2023: £268,110).

The Trust's general expenses continue to be closely monitored to ensure that sufficient funds will be available for general revenue expenses.

Chairman's Statement

During the year the Trustees have devoted time to manage and resolve a range of legacy issues, some practical, some financial. This work will continue into 2025 and be completed in 2026. The Trust engaged a fulltime time curator in December 2024 and is now reviewing all the policies, aims, and aspirations, in preparation for formal Re Accreditation as an accredited museum at a date to be advised by the Museums Council. This work will be given priority by Trustees.

Both locomotives under contract work left The West Shed during the year by mutual agreement with their owners. No further major external contact work is planned by the Trust at this time.

During the year work has commenced in the design of an extension to the West Shed Library, and the new Terminus Park adjacent to The West Shed. These projects will only progress if grant aid is available.

Other practical projects for 2025 will be:a) Repaint and overhaul D3401

b) Repaint the welltrol wagon c) Re arrange the main exhibits in the Museum d) Get the Wheeldrop operational e) Complete the bottom end work on 6233 frames

f) Build engineers office inside West Shed

The Trustees will continue their fiscal policy of only spending on what can be paid for without any recourse to overdraft or financial borrowing. These has remained the policy since formation in 1994.

The Trust will target the ownership of all exhibits wherever possible in the Museum and not seek to have items on loan unless of very special interest.

The Trust will continue to acquire items for the collection as and when opportunities arise.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The existing board of trustees undertakes the selection, recruitment and appointment of new trustees

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

02970246 (England and Wales)

Page 3

The Princess Royal Class Locomotive Trust

Report of the Trustees for the Year Ended 31 December 2024

Registered Charity number 1042090

Registered office

BTC House Chapel Hill Longridge Preston Lancs PR3 3JY

Trustees

M Hollingworth G Henshall C Powell Chair C Goodwin (appointed 24/9/2024) R A Powell B P Ewart (appointed 6/2/2024)

Company Secretary

G Oulsnam

Independent Examiner

K R Carey BA FCA McDade Roberts Accountants Limited Chartered Accountants 316 Blackpool Road Fulwood Preston Lancashire PR2 3AE

SHARE CAPITAL

The company is limited by guarantee and does not have a share capital.

Approved by order of the board of trustees on 29 April 2025 and signed on its behalf by:

C Powell - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Princess Royal Class Locomotive Trust

Independent examiner's report to the trustees of The Princess Royal Class Locomotive Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

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

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.

K R Carey BA FCA

McDade Roberts Accountants Limited Chartered Accountants 316 Blackpool Road Fulwood Preston Lancashire PR2 3AE

29 April 2025

Page 5

The Princess Royal Class Locomotive Trust

Statement of Financial Activities for the Year Ended 31 December 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Expenditure
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
54,671
-
552
55,223
2,382
125,521
127,903
(72,680)
387,380
314,700
Restricted
funds
£
-
-
-
-
-
9,876
9,876
(9,876)
40,972
31,096
31.12.24
31.12.23
Total
Total
funds
funds
£
£
54,671
336,112
-
215,787
552
1,157
55,223
553,056
2,382
2,964
135,397
330,274
137,779
333,238
(82,556)
219,818
428,352
208,534
345,796
428,352
31.12.24
31.12.23
Total
Total
funds
funds
£
£
54,671
336,112
-
215,787
552
1,157
55,223
553,056
2,382
2,964
135,397
330,274
137,779
333,238
(82,556)
219,818
428,352
208,534
345,796
428,352
553,056
2,964
330,274
333,238
219,818
208,534
428,352

The notes form part of these financial statements

Page 6

The Princess Royal Class Locomotive Trust

Statement of Financial Position 31 December 2024

Notes
FIXED ASSETS
Tangible assets
10
Heritage assets
11
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
19,150
8,084
27,234
321,770
23,125
344,895
(57,429)
287,466
314,700
314,700
Restricted
funds
£
31,096
-
31,096
-
-
-
-
-
31,096
31,096
31.12.24
Total
funds
£
50,246
8,084
58,330
321,770
23,125
344,895
(57,429)
287,466
345,796
345,796
314,700
31,096
345,796
31.12.23
Total
funds
£
67,883
6,600
74,483
335,880
41,747
377,627
(23,758)
353,869
428,352
428,352
387,380
40,972
428,352

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 7

The Princess Royal Class Locomotive Trust

Statement of Financial Position - continued 31 December 2024

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 29 April 2025 and were signed on its behalf by:

C Powell - Trustee

The notes form part of these financial statements

Page 8

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements for the Year Ended 31 December 2024

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, with the exception of investments which are included at market value.

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.

During the year the company was in receipt of relief in respect of the Coronavirus Job Retention Scheme. The income is recorded based on the claim periods made relating the financial year.

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.

Buildings - 5% on cost Plant and machinery - 25% on cost Computer equipment - 33% on cost

Heritage assets

There is no depreciation charge on heritage assets because it has been estimated that the assets have a useful life of such length that any depreciation charge would be negligible and can be ignored on the basis of materiality.

This is contrary to Generally Accepted Accounting principles.

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 note 16.

Page 9

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

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.

2. OTHER TRADING ACTIVITIES

Donated Profits from PRCLT Ltd
3.
INVESTMENT INCOME
Bank Interest Received
4.
RAISING FUNDS
Raising donations and legacies
Telephone
Sundries
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 6)
£
Expenditure
128,339
31.12.24
£
-
31.12.24
£
552
31.12.24
£
1,712
670
2,382
Support
costs
£
7,058
31.12.23
£
215,787
31.12.23
£
1,157
31.12.23
£
1,596
1,368
2,964
Totals
£
135,397

Page 10

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

7.

Staff costs
Locomotive Expenses
Insurance
Light and heat
Examination Fees
Repairs & renewals
Bank Charges
Depreciation
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.12.24
£
73,609
-
14,519
3,391
660
13,219
717
22,224
128,339
31.12.24
£
22,222
31.12.23
£
81,105
9,373
21,085
34,256
4,192
25,969
668
150,484
327,132
31.12.23
£
150,484

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

9. STAFF COSTS

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

31.12.24 31.12.23
Administrative 3 4

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

Page 11

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. TANGIBLE FIXED ASSETS

COST
At 1 January 2024
Additions
At 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Freehold
property
£
2,500
-
2,500
-
-
-
2,500
2,500
Buildings
£
813,572
4,085
817,657
813,423
353
813,776
3,881
149
Plant and
machinery
£
167,092
500
167,592
101,858
21,869
123,727
43,865
65,234
Computer
equipment
£
9,297
-
9,297
9,297
-
9,297
-
-
Totals
£
992,461
4,585
997,046
924,578
22,222
946,800
50,246
67,883

Included in cost or valuation of land and buildings is freehold land of £2,500 (2023 - £2,500) which is not depreciated.

11. HERITAGE ASSETS

MARKET VALUE
At 1 January 2024
Additions
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
Total
£
6,600
1,484
8,084
8,084
6,600

In accordance with Statement of Recommended Practice on Accounting for Charities the company's historic assets have not been capitalised unless purchased since 1st January 2008. Details of the company's historic assets which have not been capitalised due to their acquisition prior to this date are as follows:

Page 12

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. HERITAGE ASSETS - continued

7) LMS General Manager's saloon 6320 in full working order and on hire to a Heritage railway and customers.

8) Royal Special Saloon 45000 on static display after restoration was completed.

9) Dynamometer Car No.1 fully restored and on static display.

The Trustees are of the opinion that the total value of these historic assets is £4,325,000.

The other railway vehicles not listed as Museum items have an estimated value of £210,000.

The charity also owns other historical artefacts and a museum collection with an estimated value of £202,000.

The charity also owns several smaller items of railway equipment with a going concern value given by the trustees of approximately £82,000. This has been given to the trust to be repaired or renovated as necessary.

12. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 January 2024 and 31 December 2024 149
PROVISIONS
At 1 January 2024 and 31 December 2024 149
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

PRCLT Company Ltd
Registered office:
Nature of business: Locomotive operation
%
Class of share: holding
Ordinary 100

The shares in the company were gifted to the company on incorporation and consequently have no cost in the company's accounts.

Page 13

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
At 1.1.24
£
387,380
149
40,823
40,972
428,352
Incoming
resources
£
55,223
-
-
-
55,223
31.12.24
£
321,770
31.12.24
£
21,517
2,045
30,367
3,500
57,429
Net
movement
in funds
£
(72,680)
3,732
(13,608)
(9,876)
(82,556)
Resources
expended
£
(127,903)
3,732
(13,608)
(9,876)
(137,779)
31.12.23
£
335,880
31.12.23
£
-
(10,008)
30,266
3,500
23,758
At
31.12.24
£
314,700
3,881
27,215
31,096
345,796
Movement
in funds
£
(72,680)
3,732
(13,608)
(9,876)
(82,556)

Page 14

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
Comparative net movement in funds, included in
Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
Net
movement
At 1.1.23
in funds
£
£
76,915
319,336
131,619
(140,165)
-
40,647
131,619
(99,518)
208,534
219,818
the above are as follows:
Incoming
resources
£
480,705
-
72,351
72,351
553,056
Transfers
between
funds
£
(8,871)
8,695
176
8,871
-
Resources
expended
£
(161,369)
(140,165)
(31,704)
(171,869)
(333,238)
At
31.12.23
£
387,380
149
40,823
40,972
428,352
Movement
in funds
£
319,336
(140,165)
40,647
(99,518)
219,818

Page 15

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
At 1.1.23
£
76,915
131,619
-
131,619
208,534
Net
movement
in funds
£
246,656
(136,433)
27,039
(109,394)
137,262
Transfers
between
funds
£
(8,871)
8,695
176
8,871
-
At
31.12.24
£
314,700
3,881
27,215
31,096
345,796

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
West Shed Extension
MEND 22 Project
TOTAL FUNDS
Incoming
resources
£
535,928
-
72,351
72,351
608,279
Resources
expended
£
(289,272)
(136,433)
(45,312)
(181,745)
(471,017)
Movement
in funds
£
246,656
(136,433)
27,039
(109,394)
137,262

West Shed Extension

This fund relates to the building of the charity's museum. This was funded mainly from a grant received from the Heritage Lottery Fund and the company's own general fund. This project has been completed. Any further costs relate to depreciation charges.

MEND 22 Project

This fund relates to the grants received for installation of Solar Panels, all of which has been expensed and the project completed. Any further costs relate to depreciation charges.

Page 16

The Princess Royal Class Locomotive Trust

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 17

The Princess Royal Class Locomotive Trust

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts & Donations 54,671 336,112
Other trading activities
Donated Profits from PRCLT Ltd - 215,787
Investment income
Bank Interest Received 552 1,157
Total incoming resources 55,223 553,056
EXPENDITURE
Raising donations and legacies
Telephone 1,712 1,596
Sundries 670 1,368
2,382 2,964
Charitable activities
Wages 70,588 81,105
Social security 1,612 -
Pensions 1,409 -
Locomotive Expenses - 9,373
Insurance 14,519 21,085
Light and heat 3,391 34,256
Examination Fees 660 4,192
Repairs & renewals 13,219 25,969
Bank Charges 717 668
Buildings 353 126,253
Plant and machinery 21,871 24,224
Computer equipment - 7
128,339 327,132
Support costs
Governance costs
Accountancy 7,058 3,142
Total resources expended 137,779 333,238
Net (expenditure)/income (82,556) 219,818

This page does not form part of the statutory financial statements

Page 18