2025-03-31-accounts

THE WEST HOUSE AND HEATH ROBINSON MUSEUM – TRUST CHARITY No 1086567

– A COMPANY LIMITED BY GUARANTEE No 4172012

REPORT OF THE DIRECTORS

The Directors present their Annual Report and Accounts of the Company for the year to 31[st] March 2025

1. Reference and Administrative Information

Charity Name The West House and Heath Robinson Museum Trust

Charity registration number 1086567

Company registration number 4172012

Registered Office West House 50 West End Lane Pinner Middlesex HA5 1AE

Independent Examiner

Pytronot 280-282 Church Road Sheldon Birmingham B26 3YH

Solicitors Harold Benjamin Solicitors Hill House, 67-71 Lowlands Road Harrow, Middlesex HA1 3EQ

Directors and Trustees

The Directors of the company are its trustees and throughout this report are collectively referred to as the directors or the board of directors. Those serving during the year and since the year end are as follows; -

1

John Barford Geraldine Beare Deena Dwala (to 23/8/24) Judith Elliott Peter Higginson Jean Lammiman (Chairman) Clifford Lichfield Paul Osborn Phillip Snell Dhiru Tanna (to 6/7/24) Thomas Whiting

2. Structure Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 2 March 2001 and registered as a charity on 14 May 2001. The company was established under a Memorandum of Association and Articles of Association agreed by the Charity Commission. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Directors

The Directors who held office during the year include:

• seven members of the local community

• two representatives from the William Heath Robinson Trust,

• a Councillor nominated by the London Borough of Harrow

• a current Councillor of the London Borough of Harrow

Director Induction and Training

There are three formal directors’ meetings each year with a number of ad hoc meetings where necessary to review and progress matters. In principle the directors learn on

2

the job with formal training as required. All newly appointed trustees are encouraged to attend external trustee & governance training courses. Those directors who are members of the Management Board meet (in person or via Zoom) monthly and informally more frequently.

Risk Management

The directors have implemented a risk management strategy which comprises: -

reviewing the operations of the trust

the establishment of procedures to mitigate any risks identified:

the implementation of procedures designed to minimise any potential impact on the charity should any of those risks materialise

financial transactions require at least one director’s signature and that of one other officer for all payments: and

employees have limited delegation to commit funds on behalf of the Trust.

Organisational Structure

The company currently has 11 directors, 2 volunteer managers, one full time plus five part-time employees. The directors reach strategic decisions amongst themselves which are then implemented. All major decisions are recorded. Operational decisions are taken at monthly Management Board Meetings and recorded.

Related Parties

The board of directors currently includes a councillor nominated by the London Borough of Harrow (the Trust’s

3

landlord) and one other councillor. Geraldine Beare and Peter Higginson are trustees of The William Heath Robinson Trust.

Objectives

The Charity’s primary objective is to preserve West House, West End Lane, Pinner in the following ways; - as a community and learning facility

to create and maintain a shrine within West House as a war memorial and to house the Pinner Books of Remembrance

to operate a Museum as a permanent home for the William Heath Robinson Trust’s Collection of illustrations and other artefacts.

3. Achievements and Performance

Visitors to the museum at 4537 were 36% above the previous year, still below pre-Covid levels. Shop sales of £31512 were 14% higher than a year earlier. Operation of the Verden Gallery (now re-named Verden Event Rooms) generated £10800 (46% higher) while learning activities including school visits, while sharing the same facilities, grew by 7% to £29632.

Volunteer curator, Geoffrey Beare, supported by Assistant Curator, Hannah Whyte, presented the following exhibitions in 2024:

Apr-Jun Modernist Magazine Illustration Jun-Sep Michael Rosen – The Illustrators Sep-Jan Sidney Sime – Master of Fantasy

Our new curator, Christopher Westbrook joined us in April 2024 and has produced a number of stimulating and innovative exhibitions including “Remixology” at the

4

beginning of 2025 with local artist Ketna Patel followed by “Inkling” with Ralph Steadman in Feb/March.

With the support of a Learning Assistant, our Learning Officer for Children & Young People has achieved a significant increase in the number of classes and other events held. 191 were on-site and 40 off-site and involved over 6500 children and adults.

The Museum Operations Assistant has extended her responsibilities to include that of registrar. All staff posts are now funded entirely from the Trust’s own resources. A part-time Finance Manager has been employed throughout the year.

West House & the museum continue to provide a focal point in Pinner Memorial Park. The café, Daisy’s in the Park, continues its popularity with an enlarged kitchen and glass conservatory. West House Dental continues to thrive with successful new services. These tenancies provide an income stream to support the objectives of the Trust. Daisy’s in the Park continues to operate the Quiet Room as part of the café. The Shrine and Books of Remembrance are retained within a semi-enclosed glass screened area allowing continued access by the public.

A Remembrance Day service was held on 11/11/24. The Friends of Heath Robinson Museum, initially established to offer special access to exhibitions and other Museum events to those who had made significant donations, continues to thrive with over 200 members providing social events and valuable support to the Trust.

Although the Heath Robinson Museum was opened in October 2016, practical completion of the building was achieved in September 2017. This is the major part of the Heritage Lottery Funded project which was completed in December 2018.

4. Financial Review

Total income for the year was £235,006 - almost the same as 2023/4.

5

A £19K decline in legacies and grants offset by £19K more interest, dividend and retail sales.

Charitable activities revenue was almost the same as 2023/4 at £49429 driven by strong Learning activity and increased museum visitor numbers. Offsetting these were lack of loan fees and royalties (£6K).

Expenditure totalled £340,529 (27% more than the prior year) which included £167,754 on staff costs (+23%) and £45,100 on Marketing Services. Facilities costs were 28% higher at £62,928 due to the refurbishment of the public toilets in West House. Exhibition costs were reduced from £14,040 to £1591.

The result of the above, including an unrealised loss on investment of £1500 is an excess of expenditure over income for the year of £107,022.

Investment Policy

We continue to hold 6000 donated shares in James Latham plc.

Reserves Policy

To maintain sufficient reserves to cover known future liabilities. In addition: six months running costs of approx. £125,000.

5. Plans for Future Periods

Visitor numbers are still below pre-Covid levels at approx. 4500 p.a. compared with 6000 p.a. and we are making financial losses on a monthly basis in 2024/5. This has caused us to review our strategy in all areas of West House and museum operations. We intend to engage fund raising consultants to assist with applications to grant giving bodies. This work will only show results in 2025/26 or later.

6

We intend to take advantage of any government support that may be available in terms of Business Rate relief and support towards energy costs. Energy costs are particularly significant for the museum (£1000 per month) as the galleries have to be maintained at a constant temperature and humidity at all times.

The exhibitions planned for 2025 are: May-Jul Ways of Seeing Jul-Oct Contraptions & Connections Nov-Feb 26 Sublime Space Mar-Jun Life in a Line

The operation of the Heath Robinson Museum continues as our major priority along with our programme of educational activities for children, young people and adults.

We will make applications to appropriate grant giving bodies and use some of our reserves to strengthen our curatorial and learning capabilities. The aim being to increase the capacity of our staff and volunteers to better manage the heritage of which we are guardians in the long term.

6. Responsibilities of the Board of Directors

The directors are required to prepare financial statements for each financial year which give a true and fair view of the company at the date of the balance sheet and of its incoming resources and application of resources including income and expenditure for the financial year. In preparing the financial statements the directors will ensure that they: -

select suitable accounting policies and apply them consistently;

7

make judgements and estimates that are reasonable and prudent; and prepare the financial statements on a going concern basis unless it is inappropriate to assume that the company will continue on that basis. The directors have reviewed the financial and operational situation of the Trust and have concluded that it continues to be a going concern and is unlikely to become insolvent within the next twelve months.

Up to 31.3.23 the Trust expended £1,733,534 on the construction of the Heath Robinson Museum. The Trust has a 125 year lease on the land on which the museum stands. The freeholder of the land is the London Borough of Harrow. Should the Trust be unable to meet its commitments, including the purpose for which the building is used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore has no commercial value to the Trust. As a result of these constraints the Trustees have decided not to show the museum building as a fixed asset on the Balance Sheet as at 31.3.25. This decision has the concurrence of our Independent Examiner.

The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. Management Accounts are produced monthly and reviewed at the Management Board meeting and at Trustees Meetings. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors who served during the year and up to the date of this report are set out on page 2 of this report.

Operational decision making has increasingly been delegated to the Management Board which was created as a result of the Governance Review concluded in December

8

1. The Management Board reviews all policies and procedures on a rolling basis resulting in a review of each of them within two years.

7. Independent Examiner

Under the Charities Act 2006 the directors have appointed Pytronot as Independent Examiners who have carried out an Independent Examination of the company’s books.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting under the Charities Act and also taking advantage of the small companies’ exemption of Section 415A of the Companies Act 2006.

Approved on 18 January 2026 on behalf of the directors by

C R Lichfield –Treasurer

9

CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES	CharityNo Company No Period start date 01/04/2024 To Period end date 31/03/2025 Annual accounts for the period 1086567 4172012 THE WEST HOUSE & HEATH ROBINSON MUSEUM TRUST —~~rt~~ FOR ENGLAND AND WALES
Section A Statement of financial activities (including summary income and expenditure account)
Recommended categories by activity		Guidance Note	Unrestricted funds	Restricted income funds	Endowment funds		Total funds	Prior year funds
			£	£		£	£	£
Income (Note 3)			F01	F02		F03	F04	F05
Income and endowments from:
Donations and legacies		S01	26,774	-		-	26,774	45,928
Charitable activities		S02	49,429	-		-	49,429	48,111
Other trading activities		S03	144,167	-		-	144,167	137,970
Investments		S04	14,637	-		-	14,637	2,899
Separate material item of income		S05	-	-		-	-	-
Other		S06	-	-		-	-	-
Total		S07	235,006	-		-	235,006	234,908
Expenditure (Notes 6)
Expenditure on:
Raising funds		S08	77,661	-		-	77,661	54,696
Charitable activities		S09	262,368	500		-	262,868	212,615
Separate material expense item		S10	-	-		-	-	-
Other		S11	-	-		-	-	-
Total		S12	340,029	500		-	340,529	267,311
Net income/(expenditure) before tax for the
reporting period		S13	-105,022	-500		-	-105,522	-32,402
Tax payable		S14	-	-		-	-	-
Net income/(expenditure) after tax before investment gains/(losses)		S15	-105,022	-500		-	-105,522	-32,402
Net gains/(losses)on investments		S16	-1,500	-		-	-1,500	-5,400
Net income/(expenditure)		S17	-106,522	-500		-	-107,022	-37,802
Extraordinary items		S18	-	-		-	-
Transfers between funds		S19	-	-		-	-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S20 Gains and losses on revaluation of fixed assets for the charity’s own use	-	-		-	-	-
Other gains/(losses)		S21	-	-		-	-	-
Net movement in funds		S22	-106,522	-500		-	-107,022.07	-37,802
Reconciliation of funds:
Total funds brought forward		S23	289,637	500		-	290,137	327,939
Total funds carried forward		S24	183,115	-		-	183,115	290,137

CC17a (Excel)

04/06/2025

1

THE WEST HOUSE & HEATH Charity No 1086567 ROBINSON MUSEUM TRUST Company No 4172012

Section B	Balance sheet	Balance sheet
				Unrestricted	Restricted	Endowment	Total this	Total last
				funds	income funds	funds	year	year
				£	£	£	£	£
Fixed assets				F01	F02	F03	F04	F05
Intangible assets	(Note 15)		B01	- -	- -	- -	- -	-
Tangible assets	(Note 14)		B02	- -	- -	- -	- -	-
Heritage assets	(Note 16)		B03	- -	- -	- -	- -	-
Investments	(Note 17)		B04	- -	- -	- -	- -	-
		Total fixed assets	B05	- -	- -	- -	- -	-
Current assets
Stocks	(Note 18)		B06	8,116	- -	- -	8,116	8,051
Debtors	(Note 19)		B07	54,466	- - 54	- - 54	- - 54,466	43,777
Investments	(Note 17.4)		B08	64,500	- - 64	- - 64	- - 64,500	66,000
Cash at bank and in hand (Note 24)	Cash at bank and in hand (Note 24)	Cash at bank and in hand (Note 24)	B09	120,134	- - 120,134	- - 120,134	- - 120,134	246,244
		Total current assets	B10	247,216	- - 247,216	- - 247,216	- - 247,216	364,072
Creditors: amounts falling due within one year	amounts falling due within one year	amounts falling due within one year
(Note 20)			B11	64,101	- - 64	- - 64	- - 64,101	67,644
	Net current assets/(liabilities)		B12	183,115	- - 183,115	- - 183,115	- - 183,115	296,428
Total assets less current liabilities			B13	183,115	-	-	183,115	296,428
Creditors: amounts falling due after one year	amounts falling due after one year	amounts falling due after one year
(Note 20)			B14	- -	- -	- -	- -	6,291
Provisions for liabilities			B15	- -	- -	- -	- -	-
Total net assets or liabilities			B16	183,115	- - 183,115	- - 183,115	- - 183,115	290,137
Funds of the Charity
Endowment funds (Note 27)			B17	-			-	-
Restricted income funds (Note 27)			B18		-		-	500
Unrestricted funds			B19	157,015		- 157,015	- 157,015	263,537
Revaluation reserve			B20	26,100			26,100	26,100
Fair value reserve			B21
		Total funds	B22	183,115	- - 183,115	- - 183,115	- - 183,115	290,137

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

CC17a (Excel)

04/06/2025

2

Section C

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

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

✓

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not Applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not Applicable going concern assumption doubtful; Where accounts are not prepared on a going Not Applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

note { }.
Yes No	✓	* -Tick as appropriate
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

CC17a (Excel)

04/06/2025

3

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes ✓ * -Tick as appropriate No

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes ✓ * -Tick as appropriate No

Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

04/06/2025

4

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

04/06/2025

5

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Recognition of income 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Contractual income and performance related grants There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Government grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Income from interest, The charity has incurred expenditure on support costs. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Offsetting Grants and donations Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. This is included in the accounts when receipt is probable and the amount receivable can	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
			✓
	Yes*	No*	N/a*
		✓
	Yes*	No*	N/a*
		✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*
	✓
	Yes*	No*	N/a*

CC17 FRS 102 SORP

04/06/2025

6

Grants with performance conditions 2.4 ASSETS The charity made no redundancy payments during the reporting period. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Investments Investment gains and losses Settlement of insurance claims Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Income from membership subscriptions , royalties and dividends Heritage assets Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES Governance and support costs Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Creditors They are valued at cost. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions p p be measured reliably. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Redundancy cost
	✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
		✓
	Yes No N/a*
		✓
	Yes No N/a*
			✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	Yes No N/a*
	✓
	£1,500
	Yes No N/a*
	✓
	Yes No N/a*
		✓
	Yes No N/a*
			✓
	Yes No N/a*
		✓
	Yes No N/a*
			✓
	Yes No N/a*
	✓

CC17 FRS 102 SORP

04/06/2025

7

Yes No N/a*	Yes No N/a*	Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
		✓
Yes No N/a*
✓
Yes No N/a*
✓
Yes No N/a*
✓

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in

Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

progress

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial Debtors 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.

The charity has investments which it holds for resale or pending their sale and cash and Current asset investments cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Donated services of unpaid volunteers are not included in the SOFA as the value of the service cannot be measured reliably. Assets purchased with funds from a restricted grant are not capitalised but written off against that grant

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

04/06/2025

8

Section C Notes to the accounts (cont.)

Note 3 Income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 3,248- -3,248 5,004 Grants provided through local council for Coovid-19 closure support - - - - - Job Retention Scheme provided by Government for furloughed staff - Kickstart scheme grants - - - - General grants provided by other charities - - -2,000 Gift Aid 1,158- -1,158 1,577 Legacies 22,368- -22,368 37,347 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total 26,774 - - 26,774 45,928 Museum Admission Fees 12,472- -12,472 10,276 Learning Courses and Events 25,924- -25,924 25,328 School Visits 3,708 3,708 2,467 other Events 3,367 3,367 267 Friends of Museum membership subscriptions 3,238- -3,238 3,292 Fundraising Events - - - Fees from loans of items in Collection - - - -5,250 Royalties from the exploitation of intellectual propertyrights - - - -622 Other(Online BookingFees) 720- -720 610 Total 49,429 - -49,429 48,111 Rental Income 79,066- -79,066 79,066 Service Charges 11,674 11,674 13,993 Lettings of space 10,805- -10,805 7,410 Car Park 11,110- -11,110 9,787 Shop Sales 31,512- -31,512 27,714 Donatedgoods for resale - - - - - Other - - - - - Total 144,167 - -144,167 137,970 Interest income 9,900- -9,900 659 Dividend income 4,737- -4,737 2,193 - - - - - Other - - - -47 Total 14,637 - -14,637 2,899 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset heldforcharity's ownuse - - - - - - - - - - Other - - - - - Total - - - - - 235,006- -235,006 234,908 Other: TOTAL INCOME Separate material item of income Income from investments: Other trading activities: Analysis of income Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	3,248	-	-	3,248	5,004
	Grants provided through local council for Coovid-19 closure support	-	-	-	-	-
	Job Retention Scheme provided by Government for furloughed staff	-
	Kickstart scheme grants	-	-		-	-
	General grants provided by other charities	-	-		-	2,000
	Gift Aid	1,158	-	-	1,158	1,577
	Legacies	22,368	-	-	22,368	37,347
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	26,774	-	-	26,774	45,928
	Museum Admission Fees	12,472	-	-	12,472	10,276
	Learning Courses and Events	25,924	-	-	25,924	25,328
	School Visits	3,708			3,708	2,467
	other Events	3,367			3,367	267
	Friends of Museum membership subscriptions	3,238	-	-	3,238	3,292
	Fundraising Events	-			-	-
	Fees from loans of items in Collection	-	-	-	-	5,250
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	622
	Other(Online BookingFees)	720	-	-	720	610
	Total	49,429	-	-	49,429	48,111
	Rental Income	79,066	-	-	79,066	79,066
	Service Charges	11,674			11,674	13,993
	Lettings of space	10,805	-	-	10,805	7,410
	Car Park	11,110	-	-	11,110	9,787
	Shop Sales	31,512	-	-	31,512	27,714
	Donatedgoods for resale	-	-	-	-	-
	Other	-	-	-	-	-
	Total	144,167	-	-	144,167	137,970
	Interest income	9,900	-	-	9,900	659
	Dividend income	4,737	-	-	4,737	2,193
		-	-	-	-	-
	Other	-	-	-	-	47
	Total	14,637	-	-	14,637	2,899
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset heldforcharity's ownuse	-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		235,006	-	-	235,006	234,908

Other information:

See 27.2 for restricted grants in PY

All income in the prior year was unrestricted except for: (please provide description and amounts)

CC17a (Excel)

04/06/2025

9

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Donated services of unpaid volunteers arenot included in the SOFA as the value of those services cannot be measured reliably. Any goods donated for resale are recognised only when sold as their value is deemed uncertain until realised.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	Donated services of unpaid volunteers are not included in the SOFA as the value of those services cannot be measured reliably. Any goods donated for resale are recognised only when sold as their value is deemed uncertain until realised.

CC17a (Excel)

04/06/2025

10

Section C Notes to the accounts (cont.)

Note 6 Expenditure

Expenditure on raising funds: Expenditure on charitable activities	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seekingdonations	-	-	-	-	-
	Incurred seekinglegacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operatingmembership schemes	179	-	-	179	177
	Stagingfundraising events		-	-	-	-
	purchasedMarketing Services	45,100			45,100	35,200
	Advertising, marketing, direct mail and publicity (inc Website)	15,905	-	-	15,905	5,695
	Operating charity shop	16,476	-	-	16,476	13,623
	Total expenditure on raising funds	77,661	-	-	77,661	54,696
	Staffcosts	167,754	-		167,754	135,852
	Facility costWestHouse andMuseum	62,928	-	-	62,928	49,148
	Exhibition and event costs	6,875	-	-	6,875	1,591
	Learning costs	3,181	500	-	3,681	3,872
	Purchased services	1,860	-		1,860	2,329
	ITcosts	4,518			4,518	5,119
	Office and other equipment	403			403	3,636
	Other running costs (excIT)	4,516	-		4,516	2,357
	Site development	27		-	27	96
	Finance & Legal costs	2,504			2,504	2,510
	non-propertyliabilityinsurance	6,173			6,173	4,582
	Volunteer& staffexpenses	1,630		-	1,630	1,524
	Grantspaid / awarded				-	-
		-	-		-	-
	Total expenditure on charitable activities	262,368	500	-	262,868	212,615
Separate material item of expense		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
Other		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-
Analysis of expenditure on charitable activities Other information: TOTAL EXPENDITURE
		340,029	500	-	340,529	267,311

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Total prior year
	£	£	£	£	£
Activity 1 Activity2
Other
Total

CC17a (Excel)

04/06/2025

11

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan)	This year £	Last year £
	156,026	128,013
	8,491	5,287
	3,237	2,552
	-	-
	167,754	135,852

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

None

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer TRUE pension costs) for the reporting period of more than £60,000

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.

The parts of the charity in which the employees work 11.2 Average head count in the year		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	6.1	4.9
	Governance	0.3	0.4
	Other	-	-
	Total	6.4	5.3

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

04/06/2025

12

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense £3,237 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between Employer NEST contributions activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

CC17a (Excel)

04/06/2025

13

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents	Listed investments	Investment properties	Social investment s	Other	Total
	-	66,000	-	-	-	66,000
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	- 1,500	-	-	-	- 1,500
	-	64,500	-	-	-	64,500

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Other investments Social investments Grand total (Fair value at year end+Cost less impairment) Total Listed investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	64,500	-
	-	-
	-	-
	-	-
	64,500	-
	64,500

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

CC17a (Excel)

04/06/2025

14

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£
	-	-
	64,500	66,000
	-	-
	-	-
	-	-
	64,500	66,000

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Valued at the closing sell price on 31st March in the respective years

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

04/06/2025

15

Section C Notes to the accounts

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Charitable activities: Opening Added in period Expensed in period Impaired Closing Other trading activities: Opening Added in period Expensed in period Impaired Closing Other: Expenditure on Raising Funds Opening Added in period Expensed in period Impaired Closing Total this year Total previous year	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	8,051	-	-	-
	-	16,541	-	-	-
	-	16,476	-	-	-
	-	-	-	-	-
	-	8,116	-	-	-
	-	8,116	-	-	-
	-	8,051	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

04/06/2025

16

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	35,773	23,238
	18,693	20,539
	-	-
	54,466	43,777

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

04/06/2025

17

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	17,532	29,160	-	6,291
	-	-	-	-
	34,072	27,965	-	-
	11,796	9,960	-	-
	701	559	-	-
	64,101	67,644	0	6,291

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Deferred Income £25,026 (PY £27,815) 1. Property lease and service charges billed quarterly in advance are deferred until period covered - £21,898. (PY £21,593) 2. Course fees and booking deposits paid in advance for future events or visits, income is deferred until event held - £2,928. (PY £4,822) 3. Deposits against future lettings of space - £200 (PY £1,550) 4. Accrued costs £9,046 (PY £150)

Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income Balance at the end of the reporting period	This year £	Last year £
	27,965	25,539
	107,652	105,884
	- 101,545	- 103,458
	34,072	27,965

CC17a (Excel)

04/06/2025

18

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

The Trust has been paying for the costs of a leasehold premises extension over 6 years, ending in December 2025. The cost was taken in a prior period and the outstanding sum treated as a creditor.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

CC17a (Excel)

04/06/2025

19

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Other - amounts in transit from card and cash sales in the last week of March	This year £	Last year £
	-	-
	-	200,000
	117,531	44,237
	2,603	2,006
	120,134	246,244

CC17a (Excel)

04/06/2025

20

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

Credit Risk - low Liquidity risk - minimal Market Risk - not significant as limited to Investments held in public company

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

04/06/2025

21

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27Charity funds
27.2 Details of material funds held and movements during theCURRENTreporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
The Arts Society Harrow (TASH)	R	Donation from The Arts Society Harrow (TASH) in March 2024 towards art activities	500	-	-500	-		-
								-
						-	-	-
			-					-
Other funds(balancing figure)	UR	N/a	289,637	235,006	- 340,029	-	- 1,500	183,115
Total Funds asper balance sheet			290,137	235,006	- 340,529	-	- 1,500	183,115
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

CC17a (Excel)

04/06/2025

22

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
27.2 Details of material funds held and movements during thePRIORreporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Young Harrow Foundation	R	Grant (Dec 22) to purchase printing presses and develop print making offer at the Museum	2,060	-	- 2,060			-
Finnis Scott Foundation	R	Grant (Feb 23) to help fund the curation of Museum exhibitions in 2023 and 2024.	4,000	-	- 4,000			-
Roland Callingham Foundation grant	R	Restricted for use in Educational activities for children and young people. Grant received in Sept 2023 for school year to June 2024	-	1,000	- 1,000			-
The Arts Society Harrow (TASH)	R	Donation from The Arts Society Harrow (TASH) in March 2024 towards art activities	-	500	-			500
Meccano Society	UR	Non-Restricted Grant		500	- 500			-
Other funds(balancing figure)	UR	N/a	321,879	232,908	- 259,751	-	- 5,400	289,637
Total Funds as per balance sheet			327,939	234,908	- 267,311	-	- 5,400	290,137
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)	Section C Notes to the accounts (cont.)
Note 27 Charity funds
27.2 Details of material funds held and movements during thePRIORreporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
Fund names	Type PE, EE R or **UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Young Harrow Foundation	R	Grant (Dec 22) to purchase printing presses and develop print making offer at the Museum	2,060	-	- 2,060			-
Finnis Scott Foundation	R	Grant (Feb 23) to help fund the curation of Museum exhibitions in 2023 and 2024.	4,000	-	- 4,000			-
Roland Callingham Foundation grant	R	Restricted for use in Educational activities for children and young people. Grant received in Sept 2023 for school year to June 2024	-	1,000	- 1,000			-
The Arts Society Harrow (TASH)	R	Donation from The Arts Society Harrow (TASH) in March 2024 towards art activities	-	500	-			500
Meccano Society	UR	Non-Restricted Grant		500	- 500			-
Other funds(balancing figure)	UR	N/a	321,879	232,908	- 259,751	-	- 5,400	289,637
Total Funds as per balance sheet			327,939	234,908	- 267,311	-	- 5,400	290,137
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
Revaluation Reserve (Investments)	Reserve created from the net revaluation of Trust Investment Assets since their acquisition in 2018	24,600
Sinking Fund reserves against replacement of Lift and Boiler in West House	Sinking Fund reserves against future replacement of Lift (£18,900) and Boiler (£3,600) in West House, contributed to by tenants as part of their annual sevice charges.	7,230
		31,830

CC17a (Excel)

04/06/2025

24

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

==> picture [23 x 7] intentionally omitted <==

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		This year					Last year £
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£	£	£	£
State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. Please give details of why remuneration or other employment benefits were paid.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL

CC17a (Excel)

04/06/2025

25

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£		£	£	£
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

04/06/2025

26

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

The Trust has a 125 year lease on the land on which the West House and Heath Robinson Museum buildings stand. The freeholder of the land is the London Borough of Harrow. Should the Trust be unable to meet its commitments, including the purposes for which the buildings are used under the lease, it reverts to the freeholder and the National Heritage Lottery Fund automatically and therefore the buildings would have no commercial value to the Trust. As a result of these constraints the Trustees have decided not to show the buildings as an asset on the Balance Sheet and all costs of the build have been treated as cost.

CC17a (Excel)

04/06/2025

27

| pHs! CHARITY COMMISSION | Independent examiner's report on the A: "| FOR ENGLAND AND WALES accounts

Section A Independent Examiner’s Report

Report to the trustees ; The West House & Heath Robinson Museum Trust On accounts for the year | 31 March 2025 Charity no | 1086567 ended (if any) | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/25. . Responsibilities and As the charity's trustees, you are responsible for the the preparation of the the basis of report accounts in accordance with the requirements of the the Charities Act 2011 (‘the Act’). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent [The charity’s gross income exceeded £250,000 and | am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

Responsibilities and As the charity's trustees, you are responsible for the the preparation of the the basis of report accounts in accordance with the requirements of the the Charities Act 2011 (‘the Act’).

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

| 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.

• Please delete the words in the brackets if they do not apply.

==> picture [424 x 21] intentionally omitted <==

----- Start of picture text -----
Name: | Darren Diamond |
----- End of picture text -----

Relevant professional | Fellow of the Association of Chartered Certified Accountants qualification(s) or body

IER

1

Oct 2018

Address:

260-242 Chus ela wQo ad

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

IER

2

Oct 2018