2024-03-31-accounts

Charity Registration No. 1044514 Company Registration No. 03021XX)5 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr5Allall Mr% A BartlL'L't Mr A G Marsili'n Mr C J Betts Mr R A Lray%l(Iii M r l) Bowmi)11 Mr W F. Hayti)n Mr S M F.iLS1 M.5 L A l) K li'ini'idiim Mr CJ An71.%ln)n¥ Mr D FlalLI)InbL Rctircd l?112, 0*3 App(iinled 17104121123 Appointed 17104121123 Appointed l ?1 l ?1?023 Appointed ?51071?0?3 Secretary MrSA Iliill Charity number 1044514 Company number 03020005 Resistered off ice Wal¢()11s I lall Ln%hTrLishall Rc)aLI GrL'ilt .1 L'y L'Lili hL¥ter L()6 IAH Independent examiner Vinccnl Mellclt l.'('('A (rranitc Morgan Sm ith l.im ilLd l?? Fccring Ilill 'eering L-()Iche51er L05 9PY Bankers 26 1 lixl) Slrt'i.I C_'i)Icheslcr F.5sex C()] 11)G

Company Registration No. 03(r2(KM15 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST CONTENTS Page Trustees report Independent C%ciminer'.s rL'P()rl Statemint uf fInd￿Tal aLtiviliL'S Balance sh(￿t NotL% to the financial siatLNments 8-1?

Company Resi5tration No. 03021KM)5 {F.nsland and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statcmLnts fc)r the. yQcir cnded 31 March 2024. lThe accounts have been prepared in accTrrdan￿ with tho Iiccounting policios sel i)ut in n()te I to the aico)unts and comply with the Trust's memvrandum and artiilL's of asS()Cliltion. the L"ompanies Act 2006 and 'Accounting anL4 RLp()rting by Charit]L￿. StatL'ment of Rec(}M￿ended Practice applicable to charilies preparing their aLLI)unLs in cvrdance with the Financial Roporting StanLlard applicable in the U K and l£ei)ublic (if Irelanil (FRS 102)" la5 ¢imendo for accuunting periud.s C()mmencin8 Fr(Im l January 21116) Objectives and Governance The Tiust's objL'ctivL is to pre.%crvL thL historical. archilcLtural 1111d conslruLli(In<il l)LrilagiL Ihat Indy exist in ColLhL%lcr (Ind North E4151 EssLX. for IhL. benLfil of its l(IL(Il and wider ci)Inmunily. 'l-he Trust is a Qumpany liinited by L¥uarantc¢ and cl fL¥i.sILrcd charity, govL'rned hy li.% mL'mc)randuin and drtiLles ol- d.s%ocialic)n. "I'hL I'ru%l h&s appointed three new 'frusiLLS whose skills and eX￿'rignLe LClVL'ring law, gDvcmancc. I Inancelb&inkiii¥i. and an added lo the skillsel i)i- Ihe Bodrd. Anii I1￿1rtIeeI. a foundLY TruslLL. relirL.d aficr many yLars of involvemcnl. The 111)￿1rd is cxtremcly grateful lo her I'or hcr i)utsldndingy contribuliiin over IhL years. -I'lie l-ru%lces h¢ive paid due regard li) gyuidiince i.ssued by thc Chi¢ rity Comm issiiin in decidiiigp whal activitlL% the '] rust shuuld undL'rtake.

Company Registration No. 0302(KK)5 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and Perforniance Jumbo Tkn major projoct referred to in last year's acrounts. has been the sc)le (c)cus uf the .1 rust's activities during this perii)d. Tho objective is the resloratiun and adaptation of the Grade Il* Li5tecl Balkeyne Water Tower Irolloquially kni)wn as "Jumbo")- Following on from our asreemènt of a 150-year leaso. with Ihc) lowt>r's owner, The lumbLI l)roject will see the building become a financially viable attraction that emlxds ronimunity and S￿la1 impact. Tn prompt awareness of and donations tn The Jumbc) Pri)iLYI. tho TruStL￿ and helpful volunteers have been active in escorting small tour groups up the tower to sce the magnificL'nt architL'rturo and construction skills of our Victorian forTrkTrars. 'I'hose usually paid-for tour.s ￿, ve an opportunity also to take i n the uniquely elovated panoramic views of the City of Colchester and its rural surroundings. This initiativc, has proved very popular with a sizeable waiting list of individuals, companies and organisations wishing to join futuro tou rs. Wo rocrtjited and trained I I v()lu nteers to lead public tours. In f￿edback, l Oo'k of lour visitors rateLI tljeir experience as very gnod. The tours weTe 4u5pended fur several mc)nths du rins tho pc,. rc%rinc falci)n nestin% season, rcc()xiii%ing the pair have Used Jumbo in previous year5. Our extensive en8agemenl prngramme ha5 als1) included i)utreach 5essinns, schni)l and Lnlle%e visits. 2 artistS' commis5ivns (with 30 young pvoplL> as Lnn L'vents. Development Phase activities took place between N(>vember 2023- June 2024. Durin￿ thi.s lirne. 'I'hv Jumbo Project reached 513 people as direct participants and c.41,UOU' a.s dULlieiices ti) public rLialm L'v¥n15 and in51a IlatiorLS. Thi5 reach was achieved across c. 30 Lavents. ('People Make It Wiirk ci)nsultancy.) SL'veral Residents, PanL)I meetings were cvnvencjd by C()ILheytvr L Tty CounLiI F()r Ncirih Ls5L'x F IL'rtta8e seeking input into shaping the final proposcd s¢heme for J umix). 'fhLI idL'ds i)ffeTed up by local PLI()ple havv bevn Anvaltsable in trying to gauge domand for future u¥agL', combining the need f()r cummercial viability, alongysidL' the hliritage preservation, inteTprotation and historical educational information. We launched nur new website Iwww.jumbL).()rg.uk) to shari. li'arning and information on The Jumbo Pr()joct. The website has e•commerce capability, allowing for future development. With.support from the Natinna1 Lottery I Icritago r,und after vur success in the Part l Application, Historic P.nsland and an allocation of monies frnm the UK Lovemment's Towns Deal Fund, tho Trust havo b('en able to appoint and Closely wnrk with sultable cnn.sultants across a wide range of specialist skills tn develnp the plan.s fnr the Futu re of Jumbo. Imaginative solutions have bcen doveloped and the challe.nges nf the buildin% overcome. An exciting A V and interpretation package is a key part of the programmes we will nffer. ljy the end OF the financial year the Trust had made sisnifiranE prosress towards the key milestone of applyins For planning and listed building consent. ThE Natinnal L(Ittery Herita8e Fund Part 2 appliration was submitted in mid_ August 2024. A55u ming we are succe.ssful in i)ur applica tion, r()ntTacts will ￿ let in the first half of 2025 and the building project is expec.ted to take 15-111 month.s to complete, followed by a fitting out periad.

Company Registration No. 03020￿5 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 'Ihe '[ ru51 ha5 workcd wilh partnLrs durins thi% PL'rii)d including? Q'i)lehesier Q iiy Council. ThL' MLrLury Theairc. C'olchc%icr Ans. F'irstsiie, Ihe Naiional Trusi, the IpswiLh and L'olcheslcr MIisLLim SLfviLL. 415 well ds loLal LummuniliL'S and Lharilic5 rcprc5enling groups wilh limited cxposure lo herildge assels and Lducalion. We have developed an excilingp uclivity plan which will engaLie with the local and wider community and gencralL addilional revenue fur Ihe Q ily. We iifL' vLry gprateful tor Ihcir support. Ihc %uppon of l.oltcry playcrs and Ihal nf ihc WL 4ifL C'iilLhc%lcr11(Idrd. Hal%lead Air Raid Shelters The trust Continues to provide gyuidanee to the Hal%lead 21 st CL'niiiry Cifoup OVLY Iheir ambilions 1() cnnserve IhL b)r()up ul 2nd Wurld War air raid shelters in thL' hLart of Halsiead. The silL Ih411 LDnlain.% IhL shellers has now been purelidsed by a prup¢rty developer whu intends lo build houses on rhe land whilsl (Il.%i) rLl¢iining m()sl ()f'the shelicrs and passing IhL.SL c>n lo the I l? l G alter sl¢ibilisdiiun and srructural repair. A l()n& Icase ai a PL'PPL'rcom rcni h41.% hecn agrccd and Ihc Ciroup aw'ail the gJrill)l ul. planning penmissiun. Finance & Risks We hold liin ilcd re5ervcs arc dependL'lli on biranl lundiiigi ¢iiid giL'IILfdl l undrdiyingp Ill L'nuble our w(Irk lo conlinuL' II) progress ai)d complete 'l'hL Jumbo Pri)jccl. 'I'lie largel opciiing dale l(> IhL local and wider Lummunily 15 ?027. We intLnd 10 hccome ful ly aperdtional. and It) generale inL()me our%clvL'S. l() he Lili IisL'd li)r the fuliirL iiidnabveiiiLni and iiisiinlenancc ()I' Ihc waicr Inwcr, and indccd towards other Inc<il prnject%. WL. continuc try monitor Ihc hui Iding for any emergency works rcqiiircd, With roof and liiiik rLpairs ui)dL¥rtdk¢n in ?0! l and 20?3 the neLd for further w()rk% hill becn minim ised duringi thi.% linanLliil yctir.. hawevcr The rale of'detcri()r<ilion is slill LonLerning7 and Lan be vullili Ic dcpendinbi on thL' wcaihLr and IcmpcralLifL C()ndilionq. With ihe pl<in5 dL VL I()PL.d and Positive lundr¢iisinb. the suuni'f WL can miivL l j)rward lu pr()girL%% thL' fL%I()raii()i) and ci)n.SLfvcllinn ol. Ih 1.4 ic()n ic waicr towLr. IhL bLIIL'r. 'I'hL 'frusleLS have I￿sl55ed tIiL' Inajor risks t(1 whiLh ihe Tru.%1 1% L'.¥posed dnd arc salisficd Ihdt systems arc in plaLe to InilibTate expo4urL' lu Iliose risk.%. 'I'hc I nJslee% hdVL hcen devel()piiibi IhL inlLmul %truLlures. %ki I 1% ¢iiid puliL ie% l(1 5uppun Ihe nL'L.d4 ()I' Jumh() % l ulure IILlivilies and npercl1ii)n.

Company Registration No. 03021KMJ5 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (Co￿lNuED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the direLti)rs fi)r the purpose of ciimpai)y law, (Ind who served during the year aThd up to the date of 5ixnature of IhL> financial slatL'ments were.. Mr S A Flall Mrs A Bartleet Mr A G Mar5dvn Mr CJ Betts Mr R A Crayston Mr W E Haylon Mr P Bowman MrSMEa81 M5 L A D Kleineidam Mr Ci Amistrong Mr D BalcumbL Relired 1211 ?1?021 Appointed 171Q4120?3 Apwinled 171114120*3 Appointed 1211 ti121}23 Appuinlcd ?.fj1071?023 The Trustees are selected for their mix of skills in con,scrvati()n, charities. property. architLYtu re. law, financL, local government and me(lia. Their local knowledge and in(lividu¢il networks arp also important consiclÉ)rations. None nf the trustee5 has any beneficial interest in tho. compciny. All of the trustee.s are members of the c()rnpany and guarantee to contribute £10 in the event a winding up. Thc Tru.stees report was approved by the Bvard uf 'frustLbLI5. MrSAHall Chairman Daled:

Company Registration No. 0302(￿.5 (Ensland and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST report to the tru.stees on my examinati()n i)f tho financial statemL)nt%' (If CvlchL¥StLTrr and NL)rth F.ast Essex Iluil¢Jing I'reservation Trust (IhL'-I'rust) f()r thL' yL'ar L'nLIL.d 31 Mn i)f the Trust's financial %tatL?ments iarriLILI out unilL'f 5e'Ction 145 lif Ihv L harities Act 2011 Ithv 2UI l Artl. In carryingF ou I my examinatii)n I have followed all thLb ilP¥?liiable DirLiLtiiin4 &>lVL'lI L)y the Charity Qommissi()ii unLIL'r 4ectiuii 145(5){b} ()f thL. 2011 Act. Independent examiner's statement I have cnnipleted niy examination. I confirm that ni) matters h<lVlI C<)mc to my t1ttLinti()n in cnnnL'Ction with the cxamtnati()n giving nie cause trtr beli('v(I that in Liny materi<il rci%p('('t'. accauntins rLTrCI)fLls wero n()t kL'pi in ri'sPLYt (If the Trust <15 r('4u ired by SLX'tivn 386 i?f IhL, ?006 Act,. (Ir thL, financial %ldtements Ll() n()t ar¢(Ir¢l with th()se recnrcl4,' ()r tho financial fjtatements dn ni)t cnmply with the accountin￿￿ rcquiremL'nt4 of sectr'on 39f> nf the 20(k> Act iJthcr than any rcquiremenl th¢il Ihc arci)unl.s give a trui, cinil fair view which is not a matter confjiderc'LI a.s pa rt nf an indcrenLlent L'X<iminatiiin; ()r the financial %taloments havc. not been prL'pareJ in ¢ll'l'(IfLlaiice with thL' rneth(xls anil i?rinciplefj ()f the Statement of Recommendcd PracticL' fnr accounting 1lllLI rL'portin8 hy charitie5 clpplicable to ch¢iritie preparing their accnunl% in iiccordance with the finiini'ic)l Reportin% %tandard applicable in the. UK and Republic of Ir(.'land {1,'1£4 11)2). I have no concL?rns and havLI Ci)mL' acr095 no othL7r mattiir4 ili i'()nnectiDn with the examinatiL)n to which attiintion should drawn in this rL'PC?rl in order tv Linable a propL'r uiiilerstanclinby of thL' finaniial statLTrmLinLs to L reach￿. Vtnrenl Mvllcll b'LC A I Iranite Morg¥4in %mith I,im ilcd 122 FeeringF I Illl Feering, Cvlchebler ("QS 91)Y 7, N()vcmbcr 2024

Company Kegistration No. 03021XKS (England and WaIes) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 2024 Notes I ncome from: l)(?nati()ns anLI legacie5 Grants Investment% .1 icket Sali 41MI 247,1131 20f),(g111 Total income ?411.667 ?07.0.1S enditure on: Qharitablc ach'vities .1?1 143 17().7SU NLIt byains/{IosSL%> un invLtmLint% (4¢4.11 Net movemenl in funds 17? 638) ?9.79? l.unil balances at l April 21127 130.fj06 I IIV,714 Fund balances at31 Mareh 2024 1_31).506 'I'hL? Statement nf financial activiti(￿ includes All Kains Anil l()%%i r(tnKni*MI in Ihi. yeclr. All income and L'xpenditure ilc'rivÉ. from ci?ntinuin% artiviliiN. The statemenl of financial ailivities a15u iomplic's with thi. riyuiTinic'nts Ic>r an incL)mL' aiid expL'nd iturL' account undL'r thL, Lompanie5 Act 21KJO.

Company Registration No. 0302(MA15 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST BALANCE SHEET AS A T31 MARCH2024 2024 2011 Notes Fixed assets Investments l.and Current assets l)ebtors C'ash at bank and in hanLI 11 5.604 109.297 5.4y() 13 44.4111) 61.7n 3.68Y 8L).USn Creditors: amounts falling due within one year 14 I I h?,818) 144,LNI I Net cu rTcnt a55ets (.$6.7(11 I Total as$et8 les8 current liabilitie5 sB.IIx 1 i11.sn6 Income funds Unre%tricteil fu nLI% 1.10..fj06 5X,1.38 130.506 'I'hL' company is ontitled to tho exemption from thL) audit r(yuir('ment contairn'd in section 477 ()f the companies Act 21111h, For the yiiiir c)ndcd 31 MIlTrh 2024. No MeM￿r of thi, i-i)mÈiany ha5 ilep(Isited a n()tice, pursuant t(I SL'Ctii)n 476, r('.quirinx an audit OF these fin4in¢itil %tatemenls. Thc. Trustl￿5 have re5pofLSibility for en5urinkp that the charily k('.eps acci)unting rec()rLl4 which ci)niiily with secti(In 386 of thL, Act dnLI for preparin% aLCOUI)ts wl)ILh give a triii, ai)Il lair view ()F Iht. slati. ()F IiFtdirs ()t tliÉ' cc)mpany as al the end of Ihc financial ycar and of its incL)min8 resvu and appliLaiii)n of resiiurce4, includijig 11.4 iniome anil I'xpenditurc, for the ffftancial yiar in accorLlanLL' Wlth IhL' rc'ilUiTL'ment% (If .sectiorLs W4 and .395 anil whic h olherwisv c(Imply with thl, requirL'mL'nt.s of the Q-unip(IIIIL% Act 21Xlh ri.Idlinx l() dl-L-()untS, s(i Ear applicalile li) Ilie ii)mp)any. These financial statements havL' ik*n prc'pared in accnrilance with IhL' provision5 <iiiplicablc to companie5 5ubJ'c'rt to the small c()mpanies' rexTm('. The financitil sldtemenL4 Wc'￿. appriivc'LI l)v ihe'l'ru.%lt'i'¥ in N(IVLimlxir 2(124 MrSAllall Trustee Company Resistration No. 0302(MN).S

Company Registration No. 0302(MX15 (England and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountins policie5 Charity information Culchester and Nvrth p.ast Essex Building Preservatic)n '] rust is a private cc)mpany limiteil by guarantee incorporated tn England and Wales. The registered (Fffice is Walcotts Hall, L£)g%eshaU Rvad, Great Tey, Culchester, Essex, C06 1A1 I. 1.1 Accounting convention 'rhe Financial statement% have bLien prepared in acci)rLlancL' with thi I rust'% MLim()ranL4um and Articles of Association, the Companies Act 20(K) and 'Accountin8 an¢1 Repnrting by Charities: Statement of Izecommended Practice applicable to charities preparinx their acrount5 Tn accordance with the financial RvportlWl8 4landard applicdible in the UK and Rt'publir i)f IrL.lancl (I,'I£S 1021" {as amcTrnded for accounting periods r()mmencin&i fri)m 1 January 2016). 'I'he'l ru.st is a l?ublic Ilenvlit14 ntity as L4LfiT)e(q by l.'R% 102. 'hv 'l'ru5t ha5 taken advantaxe ()f the prnvi.sions in the ¥)Rl) for charities applying FRS 102 UpLlate Hulletin I ni)I to prepare a 5tatemc!nt i)f Lash I,'l(Iws. 'I'he finAncial statements prL'parcxl in sterlin& which is the functional curiency nf the I'rust. Monetary amounts in these financial statements are rc)undei4 h) the nearest I, The accounts have been preparvLI under the hi5toricaJ cost convention, modified to includL' thLi revaluation of cL'rtain financial instruments at fair valuc.. I'he principal dC¢L)unting policies adopted are SL't ()ut belvw. 1.2 Going coneern At the tlme of approving the financlal statements, the trustees have a reasonable expectatlon that thg Trust has adequate resource5 to continue in opera lional existence fnr the foreseeable fiiture.'I'hu5 the trustees continue to adopt the going Cli￿er17 basi5 vf acci)uiitinx in prL'pdrinx tho findincial Atatements. 1.3 Charitable fundy Unrestricted funds are available for use at the discretioii of the trustees in furlherance of thetr charitable vbjectivL% unless the funds have i￿n dii%nateil t()r ()ther purp()se%. 1.4 Incomins resources Income is recosnised when the 'fru5t 15 legally enlitlcl t() it after any performance conditions have been met, the amounts can be measured reliably, and it is pr()hahlLJ that incr)TllC'. will bc r&'reived. Cash donativns are recugnisLxI on receipt. Other doniitions are recognised once the Trust has been notified of the donation, unless performance conditions requtre deferral of the amount. IncoLne tax recoverable in rglativn to donations received u ndvr Gift Aicl VT dL'L'ds uf c()vt'nanl is recobynised at the ti me of the donation. Legacies are recognised nn receipt or othenvise if theTrust ha5 b￿n notified of an impending distribution. the amount is knnwn, and receipt is exp£Yled. If the amount is not known, the. legacy is treated as a contingent

Company Registration No. 03021￿15 IEngland and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 37 MARCH 2024 Accounting policies 1.5 Resources expended All expenditure is accounttxl for ()n an accruals ba%1% ond is rL(>&?nised when IhL"fL' is a lekpal ()r ionslructiVL' obligatinn lo pay. l.,xpcrKli￿re ha% i￿,C.n classified under hL'adings that ag&vri'￿TaIC. all ci)sls related ti) the cate.%i)ry. Where ci?s1.s Cilnnot bc. dircytly attributL,d t() particul(Ir hL'iidings they havl. I￿gn alluidtL'LI to activitlL)5 on a basis consistent with the us(, <)f thi, re50urci4. Ilesources expendoLI exclude atlributiible V A T, whiL h Lan l)Li fL￿l)vl,rL,a. 1.6 Fixed asset investment5 ixLI(l as.4et inve4tmt.nts are initially mibasuri'il al tran4acliDn price 1sx¢lucling ttanscl¢tl()n ros1.g. anLI are sub4'Lyuently mL&a4ured at faTr valui. at L<lC"h roportll)% ilc)tv. LhanECS in fiiir value aro rocogni.%cil in nel inL()mL'/lexpenililurv) f(?r Ih(' ylTtir. 'I'ran5aCtii)n ci)4ts <ifLTr I?X iiin.%ix4 as incurri'il. 1.7 Financial in8truments ljasic financial Instrument% arL' initially rwngniscd 4lt triifLsaction valuo anil 5ubsiiqucnlly mt'a%iircd at amDrtised c()st. I,'inancial (iSSL'ts c()mpris(I cash at bank ¢inLI in hand, t(?xiTrihL'r with traili, anil r)ther debtors. A specific prTrvision is made for cle.bLs for which recovortibility is in dnubt. L-<ish at bank ¢ind in hand is Llcfi'ncd a.s all cash helLI i i) in%tanl acci%5 bank accnuiits and u%od wiirking C<ipilal. InvestmL'nl.s are held (lt fair value I the balancc sheet date, with gains anil losse5 ikTring rix()Vi4L'd within incnmo and oxpondituri,. 'inancial liabi litie.s hL'ILI (lt timnrtlSL'd i'()%1 r(Impriso iill creditnrs. Critical accounting estimate9 and judgements In the applicatiiin OF Ihc 'l'ru51'5 arc()u nting polici￿. tht, trustees are rLyuired to makc judgements, 1'5timates and assumptions atK)ut the carryins amnuiit of assiit.% É)nd liabilitie4 that are ncit reai4ily apparent from other si)urc£i.4, I'hi. estimatL% ¢ind assnciated as.sumpti()ns iiri, ba41,d on historical experii'nce and other f¢lCt()r.% that are cunsidL'fc'LI to be relevant. Actual resu It% may diffi'r tri)In the4e ilsti niatos. 'rhe e%timates and unLI erlying assumptions are rL'viL'WI'cI c?n an iingiiing ba515. RLlVlSiI)11S to accnu nting esttmatL are recognised in the perioil in w hich thi. estimatLi is riivised whc)re the revisii)n affi'cts only that period, c)r in thi. pihri()d of the revi£ii)n anLI futuri. p('riods whc'r£. thLTr rovisii)n a(fiYts bnth rurrilnt and futurL' peri()cl s. Donations and le8acle 2(r24 2023 IX)natii)ns and xifts 41111

Company Resistration No. 0302￿ {EngIand and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Grants 2011 Grants receivod 248.n()4 ?n6,9111 Investments 2024 2013 I iici)me from lislcil investmL'nts 211.3 114 Ti¢ket Sale8 2024 2023 ricket Salc, l.1).13 Charitable activities 2024 201 InsuranrL' Indep£TrnLlonl l.'xaminer.g fLUI Legal & profibsivnal - iilhL)r l)irecl()r cv5t5 Jumbo I Icritage Programme Rent Office expenses - ()tlit'r ubscriptions 19,446 4111 ?.4?4 279 9.8?8 ?11.60S i o.ooo 14.885 122.077 1.783 321.14.1 176.7511 Truslee5 N()ne of the truslL'L'% IL>r any piir%i)ns ionne('Iixl with theni) r£'i'LIIVL'LI any r(Tiiiunerati(In i)r IXJnefit5 fri)ni IhL' 'I'rust durtng thi, yL'ar. Employees 'I'hero were nci Limpl(IyL*Li% during the yeilr.

Company Registration No. 031Y20(M).S (England and Wale51 COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Nel sain8/llossesl on investments 2024 2023 l<i'valuati¢)n of invvstmL*lIts' ain/110441 on sale of invc8tmiint 14931 Flxed a88et investments Listed investments Cost or valuation At 31 March 2013 Valuation chanxe Disp().saL$ 5.496 At 31 March 2024 .S.(?114 Carrying amount At 31 March l)24 At 11 March J)27 5.4116 Fixed asset investment8 revalued l.i.sted investments are includcd at the markot valuL' at thc. lialanLii sheet (late. 12 Financial xnstruments 2024 2013 Carrying amount of financial assets .4Ulty in5truniL)nts mL¥asufEd at CU5t le.%5 inipairinent 5.604 Carrying amount of financial liabililie¥ Measured al am(Irti5ecl cc)8t 162.878 44,IMI

Company Registralion No. 0302(KXJ5 IEngland and Wales) COLCHESTER & NORTH EAST ESSEX BUILDING PRESERVATION TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Debtors 2024 2023 Amounts falling due within ono year. Trade debturs ()Iher d¢.btors PrepaymL'nts and <iccfuL'LI incL)IIIÉI {4181 44.8?4 75,456 9,905 44.406 1(5,361 14 Creditor5: amountB falling due within one year 2024 2011 .1 rad(. creditor.s F)ircctors Loan Arcrual.¥ and Lleferr&l ilii'()m(I 142,548 20.0(11) 331) 15 Company Ilmited by guarantee 'rhe charity 1.4 limileil by guarilnlee. 'I'hLi memixirs of ihi) ci)mp¢iny arc% the trustLYS nami,d on thc, list of MeM￿r5. In thv event ()f the chaTity beiny, wnunil up, tho lialiil ilv in respiyt of Ihc, gUaTiintQV i4 limited Ii) Ll n pc'T membcT. 16 Related party tran8actions N() gUarantLi￿ havL' L￿￿'n hPiVL)n or rLYL*iVLI