REGISTERED COMPANY NUMBER. 043623C6 (England and Wales)
REGISTERED CHARITY NUMBER.. 1102399
ort of Ihe Trustees and
Unaudited Financial Statements
for the Year Ended 30 March 2024
for
FortAmh
McLean ReKI
Chartered Accountants
1 Forystal Road
Ay￿$ford
Kent
ME20 7AU

Fort Amherst Heritage Trust 

|Contents of the Financial Statements|||
|---|---|---|
|for the Year Ended 30 March 2024|||
|||Page|
|Report of the Trustees|1|1<br>to4|
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|Balance Sheet|7|7<br>to 8|
|Notes to the Financial Statements|9|9<br>to 16|





Fort Amher
Herita
8Tr
f the Trustee
arch 2024
forthey
The trustees who are also directors of the charity for thè purposes of the Companies Act 2(X16, present their report wth
the financial statements of the dlarity the year eThJed 30 March 2024. The trustees have adopted the provisions of
Ar£ounting and Reporting by Chantias.. Statement of Recommended Prath'ce applicable to charitEs preparing their
accounts in ar￿Ordan￿ with the Finanaal R8POrting Standard applicable in the UK and Republic of Ireland (FRS 1021
(effective 1 January 2019).
OBJECTIVES AND ACTIMTIES
Objectives and aims
The objects of the charity are..
1. Acquiring, restoring, maintaining, safeguarding, and preserving the historical fcAlifications known as Fort Amherst and
associated fortifications in the borough of Medway in the County of Kent.
2. To rASlecL care, conserve and display as appropriate, objects and dO￿Jments relevant to the history of Fort Amherst,
tvs assoeiated fO￿ficatIOnS and setting.
3. Making the same available for researth and for educational and re(xeational viewing and use by the public.
4. Prowd8 tenefit to Ihe soualty disthani4ed through trainiro, education and wot1( experien￿ associabj with the
above objects
P•3e 1

Fort Amher
t Herita
8Tr
st
ort of the Trustees
he Year End
for
ACHIEVEMENT AND PERFORMANCE
Charitable activities
For any charty, i( is imp8rative that finanual stabilty is achieved. l am pleased to say that the Fort Amherst Heritage
Trust reached the end of FY 202312024 in a financially Stsb￿ position thanks to the ongoing efforts of the Trust
Secretsry and our accountancy team. The various invesknent ￿ndS in thich the Trust invests continued to delwer
satisfactory results. This finan¢Jal stsbility continues to give the Trust the confidence to take projects fO￿ard both at Fort
Amhétst and at the Lower Line5 Park AKA The Admirals Gardens. These indude cyclic maintsnani% of the built assets,
forward development of the visitor experienr£, and inv8sbnent in existing and new ev8nts.
In my previous report for FY 202212023. 1 referred to the prematur8 departu￿ of the Operations Manager. For a peric*J,
th8 day to day management of Fort Amherst reverted to a small team of Ttustees, while efforts were made to adveitise
and intémew candidates for position. It was very pleasing to r￿1Ve a good standard of applicatiorts. with one
Stand-out one being sele(Aed The new Operats'ons Manager took up her post on August 1st 2023, and certainty hit the
ground running with P￿nty of hleas and innovations that have proven benefiual to the Fort Amher3t operations.
Events at Fort Amherst have C￿ntifiUed to be well re￿ived. Easter 2023 saw the return of the Fort Amherst Fantasy
Festival with a very welcome contribution to the revenue account. Later in the y8ar the Summer Proms retumed for
another season. These conc8rts continuèj lo attract large aUd￿n￿$ wer8 oncé again delivered wth the generous
financial support of Methay Council. Halloween 2023 was successfully deliv8red with a positve finanaal retu￿ to the
TNst. The Napoleonic A$S￿latIon made a welcome retum to Fort Amherst with a major garrison weekend event This
everrt is already scheduled in to the 2025 events prcwjramme.
Film and photC>3raphiG location work continues to be a lucrab've source of income. Two projects m* use of Fort
Amherst during 2023. The larpst was a BBC TV production whith made extensive use of the site. This was followed up
by a slightly smaller production for Apple TV. Non-disdosure Agreements prevent me naming the productions here. AEI I
can say is vKgwers should keep their eyes open for familiar Fort Amherst backdrops in an acclaimed W2 drama aTrJ for
a Bake Off star! It Was during 2023 that a previously filmèj production hit the screens in the fomi of The Wtcher ser￿5
3. Our efforts to offer an atmosphènc, versatile and easy to use site continues to attr8Ct interest from the film industy
In 2023 we wel￿med our second Park Ranger. This appointment introduced an ev8n greater degr88 of flexbility in the
day to day operations of the fort. Working alongside our enthusiastic volunteer teams, the Rangers have made a great
contnbution to the overall condition of the site. Sadly the ￿v0 Ranger team was cut short by the departure of our original
Ranger for pastur￿ new. However he was quid<ly replaced by one of our valued volunteers who stepped up to the task.
Once again the assorted Volunteér tèams played an invaluable role in a numbèr of a¢bMtses right through the year.
These ranged from acting as tunnel guides, grass cutting, painting. gardening, halloween, musèum displays, archives.
offirA support, and workshops. Wthout our volunleers Fort Amherst woukl certainly te a very mud) rmjorer pla￿.
Pid(ing up on the wort of our volunteers. Pa￿cUlar ments'on must te made of the Museum, Colleclions and ArchNes
Team. This group has been beavering away towards the Arts Council Ac¢redited Museum status. As we approached the
end of FY2024 all hopes were high that in the ensuing year this aC￿edI￿tiOn would be achEved. Thvts will be a great
accolade for the Fort Amherst Heritage Trust and that will open w a W￿er range of grants and other support.
May of 2023 gave us another royal highlight wth the Coronation of HM King Charfes 111. Fort Amhe￿* continued the
surrected tradrtion of finng celebratory S8lut8S Ylith one fired to mark this auspirious occasion.
Through 2023 and into 2024, the efforts to secure additional areas of the Chatham Lines defenc8s continugj with
Cvlgoing discussions with the Ministry of Defen￿ As we proceèded through 2024 the indicats'ons were tt)at these efforts
might be dose to bearing fruit dunng FY 202412025. The Trust also placed on racord with the MOD a long-term inlenl to
secure additional areas of the defence e5tste hxated befyveen Spur Battery and the Sally Port.
As I dosed my FY 2022r2023 report I m*e referen￿ to our ambition to transfom the tunnels into an 'industy standard
tourist destr"nation'. INort( towards this goal has continued wrth much research and refinement. As we progressed towards
the end of the fiscal year, proposals various displays and a¢b'wtres We￿ starting to gel with the hope of some of
them b8ing in pla￿ by Easter 2025.
l end Ihis report as I started with referenc6 to finanaal security. Imth Ihat seojnty comes confidenc8. The COnffiden￿ to
ty new things, aThJ Confiden￿ in our ability to deliver. The FY 202412025 promises to te a pivotal peric<l for the Trust as
rt looks foTh¥ard to rts 45th year of operakn'ons it will oversee new events, enhanced lunnel displays. Arts Council MuseL
Accreditsb'on, additional land holdings, and morel I should like to tske this opportunity of thanking èveryone who has h&J
an input to this remarkable journoy, and to those wth us now who are ￿ntrnu1ng that joumey.
Page 2

Herita
eTrus
of the Truste
for the Year Ended 30 March 2024
FINANCIAL REVIEW
Res8rv8s policy
Fort Amherst Herilage Trust need5 reserves for a number of rèasTh)s'.
1. To meet contractual liats'litias should the organisation have to dose. This indudes redurKlancy pay. amounts due to
redrtors and other financial commitrments.
2. To meet unexpecled msts such as break down of èssantial machinery. staff cover re Ill￿sS, maternty leave, parental
18ave, and legal ojsts defending the charty's interest
3. To ¢pIar￿ 8quipment as it wears out.
4. To ensure that the charity Can conb'nue to prowde a stable. fri8ndty and safe tourist attraction anol venue lor events
run by tho charity.
5. To minimise recruitment, staff training, staff induction ar￿ marketing costs by avoiding the need for redundanc
caus&Y by a financial uisis.
6. To provide ￿￿rknng capital when frjnding is paid in arrears. The chanty is often in a postb'on where it bids for fvnding
whic* may te paid up lo 12 months in arrear5.
7. From time to time funding has certain restrictior￿ whith mean5 thal by law rt must held as restricted reserves untsl
is spent in line with the fijnding agreement.
8. Frcrfn time to kn'me funding is deS￿nat￿l by the tnjstees for sp8afic proje¢ts whiGh are Ihen contracted for. These
contracts have to be serwced.
Fort Amherst Heritage Trust funding.
The charity is currentty funded by three wholty owned subsidiaries who gift aid their proffts up to the charity. Th8
great majority of this fiJndirKJ has teen prwded by the general public when visi(ing the tharity's premises and facilities.
Other smaller restricted fvnding is provKled for SFecifiG renovation projects undertaken by thè chanty.
The tharity also Seeks Lottery Grant ftjnds for larger renovatron projects. It does lake time howéver to secure such funds
or similar from initial research, thrcAJgh the applicats'on prO￿$S to actually receiving the fi￿t,Cheque'.
A prudent level of reserves
The tharity aims to have rese￿eS to COV8r six months of noThal expenditure.
The trustees of the charity have conduded that the budgeted average monthty cost of the chanty is £20,CQO. As a result,
the chanty would need £120.C#X) in its reserves lo Ix)ver six months of ￿￿ts.
In addition to this. the chartty has allocated some of its reserves to sFe¢ific projects around the Fort these would
have to be seNic8J contradually during this six month period. Generally these total 4woximately £50,000 at any one
time
Furthemiore, were the charity to dose, the organisation would inwr a number of incidental costs induding wiThYing up
costs, particAJlarly staff redundancies. The trustees have estimated this to ￿ likèly in the region of £5,OC(I.
The tnjstees ther8for8 beli8ve that the total prudent lev81 of reserves would be in in the region of £175,000.
Establishing and maintaining a prudent lèvel of reserves.
In the event of reserves dipping below the tsrget, th8 chanty will aim to restore the stiwlat&J level of reseN8s over the
next four years. This could be achieved by increased ftjnd raising or redurAng expenditure.
If reserves exceed 100Yo of the prudent level of reserves, the Chanty will considèr the likety expenditure over the next
years ￿th a view of bringirvJ foTrvard more capital pmjects and renovation work.
Monitoring and reviewing of reserves policy.
The trustees V￿11 consKler cutTent level of aver8ge costs, intsmal specific projects reserves and costs of dosure each
year to examine the kvel of reserves when seth'ng the forthcoming yearfs budget.
This reserves policy will be reviewed every four yea￿.
Page 3

te
24
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is o)ntrolled by its govemiffj (kKument, a deed of trust and constitirtes a limited company, l¥nited by
guarantee, as dethed by the CNnpanies Act 2iJA.
Organisation81 structure
A bo8￿ of direcaots, who meet at fyvo rnonthty intervals, administers the charity. The￿ are no committees ￿￿th delegated
power5.
Indudion and training of new trustees
New directors receivg appropriate trauling as required.
Related parties
Fort Amhefst Limited. Fort Amh8rst Events & Wkddi￿s ￿rnIted and Fort Amherst Halloween Limited are 011 trading
subsidiaries of Fort Amherst Heritage Trust.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04362306 {EnglarKJ and Wales)
Registered Charity number
1102399
Registered office
Fort Amh8rst
Dock Road
Cttatham
Kent
ME44UB
Trustees
Mr E E Gufvin Prison Officer
Mr G C Robinson Carpet Fstter
Mr D Moomian Director
Mr W J FovAer Events Consutsnt
Mr K A Rogers Solicitor
Mrs L J Morgan Retl￿d Ledurerlsenior Manggr
Mr N Clarke Retail sto￿ Manager
Mr S R Bean Town Planner
Mt5 N J Moy Project Manager
Independent Examiner
John Charwion
McLean ReKI
Chartered Accountants
1 Forstal Road
Aylesford
Kent
ME20 7AU
This report has been prepared In a￿OrdanCe with the Special prmions of Part 15 of the CLYnpanles Act 2(M)6 relating
to small companies.
Approved by order of the board oftrustees on 4 October 2024 and signed on its tehalf by:
MIWPowt• IO¢1 1.20?4 10..40GAIT+ll
Mr W J Fowler- Tnjstee
Page 4

en
th
rus
Independent examin8rfs report to the trustees of Fort Arnherst Heritag8 Trust ('the Company,)
I report to the charity trustees on my examination of the accounts ofthe Company for the year ended 30 Marth 2024.
Responsibilitles and basis of report
As thè charity's trustees of the Company (arHI also ts directors for the purposes of company law) you are responsi)le for
the preparation of the accounts in a(tordance with the rwuirwnents oftha Companies Act 2006 Cth8 20C6 Acr).
Hawng satisfied myself that the a¢xounts of Company arè not required to ￿ audited under Part 16 of the 2006 Act
and a￿ el￿31￿6 for indeFendent ex8minalion, I report in respect of my examInalK￿ of your chaiitls accounts as carried
out under SectKin 145 of the Charities Act 2011 ('th8 2011 ACVI. In carrying out my examination I have follthved th8
Directions given by the Charity Commission under Section 145(5) (b) ofthe 2011 Act.
Independent examiner's statement
SirKe your charivs gr05s income exceeded £250,1)JO your examiner must be a member of a listed body. l ¢onfimi
that l am qualtfied to undert8ke the examination because l am a member of Iha Instituts of Chartered Acojuntants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confimi that no matter5 have come to my attention in connection with the
examinats'on giving me cause to believe:
awjunting records were not kept in respect of the Company as required by Sedon 386 of thè 2006 Att. or
the accounts do not aCc￿d with those records,. or
the accounts do not comply with the accounting requirements of Sedon 395 of ￿ 2006 Act otrEr than any
requirement that the accounts give a tNe and fair view which is not a matter considered as part of an
independent examination. or
the accounts have not boen prepared in accordance wth th8 methods and principles of the Statsment of
Recommended Pradice for accounting and repoiting by charities (applicable to charitses preparing their accounts
in acLX)rdance with the Financial Reportwig Standafd applicable in thè UK and Republic of IrdarKI (FRS 102)).
I have no concerns and have come across no other matt8rs in ￿nneCtion ¥￿th Ihe examination to which attention should
drawn in Ihis r8POrt in order to enable a proper understsnding of the accounts to te reached.
John Champion
McLean Reid
Chart6r8d Accountsnts
1 Forstal Road
Aylasford
Kent
ME20 7AU
7 Octctsr 21Y24
Page 5

Fort Amherst Herita
eTru
Stat
ment of Financial Activities
for
he Year End&Y 30 March 2024
2024
Total
funds
2023
Total
fuThJs
Unrestricted
fund
Restn'cted
fund
Endowrnent
fund
Notes
INCOME AND ENDOIMIENTS
FROM
Donations and legaues
84,067
26,822
110,889
91,683
Other trading activthes
Investment inGome
79,899
79.899
66.720
39.111
83,073
66.339
Total
164.347
26,822
66,339
257,508
213,867
EXPENDITURE ON
Charilable activities
Presetving and Maintaining Fort
Amherst
167,081
26.822
193,￿3
166.970
Other
63,922
63,922
74,825
Total
231,C(t3
26,822
257,825
241.795
Net gainsl(lossesl on
investrn6nts
223,859
223,859
{109,167)
NET INCOMEI{EXPENDITUREI
Transfers between funds
Other recognised
gainslllossesl
Gains cin revaluation of fixed
assets
{66,6561
66,656
2￿,198
168,656)
223,542
{137,0951
14
112,386
112,386
231,039
Net movement in funds
112,386
223,542
335,928
RECONCILIATION OF FUNDS
Totsl funds brought fo￿ard
21,097
2,603.385
2,552,067
5,176,549
5,082,605
TOTAL FUNDS CARRIED
FORWARD
21.097
2,715,771
2,775.609
5,512.477
5,176,549
The notes fomi part ofthese financial statements
Page 6

Fort Amherst H8rit
Trust
Balance Sh&.et
2024
Totsl
fvjnds
2023
Total
fvnds
Unrestricted
nd
Restrided
fund
Endovanent
fund
Notes
FIXED ASSETS
Taryjible assets
Heritage assets
Investsments
25,030
8,931
2,711,401
33.961
2,756,401
2.670,411
29,076
2,644.015
2,446,552
45,000
2,670,210
10
201
25,231
2.720.332
2,715,210
5.460,773
5,119,643
CURRENT ASSETS
Debtors
Cash at bank and in hand
11
45,893
(17,781)
16,887
43,512
62,780
73,434
61,175
57.101
47,703
28,112
47,703
60,399
136,214
118,276
CREDITORS
Amounts falling due wthin one
year
12
132.2461
147,019)
{79.265)
157,971)
NET CURRENT ASSETS
14,1341
60.399
56,949
60.305
TOTAL ASSETS LESS
CURRENT LIABILITIES
21,097
2,721.016
2,775,609
5.517,722
5.179,948
CREDITORS
Amounts falling due after more
than ork yaar
13
{5,245)
(5,2451
(3,3991
NET ASSETS
21,097
2,715,771
2,775,809
5,512,477
5,176,549
FUNDS
Unréstricted funds
Restricted funds
Endomnent fvnds
14
21.097
2,715.771
2,775,609
21,097
2,603,385
2.552,067
TOTAL FUNDS
5,512,477
5.176,549
The charitable company is entitled to 8xempts.on frG¥n audit under Section 477 of the Companies Act 2Cth for the year
ended 30 March 2024.
Thé members have not required the company to obtain an audit of its finanoal statements for the year end￿j
30 March 2024 in accordan￿ with Seth'on 476 ofthe Companies Act 2¢JO6.
The trustees a￿(no￿edge tsir responsibilities for
{a)
ensuring that the charitable i))mpany keeps accounts'ng records that Comply with S8dions 386 and 387 of the
Companie5 Act 2006 and
preparing financjal stat8merts whith give a true and frdir wew of th8 State of affair5 of thè charitable compary as
at the end of each financial year and of its surplus or deficit for eath finan￿al year in a(￿rdance with th8
requirements of Se¢Xions 394 and 395 and which otherwise comply wth the requirements ol the Companies A(*
201% relating to finanaal statements. so far as applicable to the charitsble company.
{b}
The notes fom part of t￿ fin8naal statements
Page 7
contrnued...

rita
alan
ntin
arch 2
Th8se financial statements have been prepared in a¢￿rdance with the provisions applicable to charitable ccmpanies
subjec* to th8 small companies regime.
The financial ststements We￿ approved by the Board of Trusiees and authorised for issue on 4 October 2024 were
signed on its behalf by..
LLWL
Mr D Moonnan - Trustee
The notes fom) part ofthase finanoal slatements
Pa98 8

Fort Amherst H
rita
8Tr
Notes to the Fin
ncial Stat
for the Y r Ended
ents
ACCOUNTING POLICIES
Basis of preparing the financial statements
No material uncertainties that may cast sKJnificant doubt about the abilty of the thanty to continue as a going
ncem have been identified by the trustees.
Income
All income is reccgnised in the Statement of Financial Activities once the charity has entrfemerrt to the funds. it is
probable thal the income will be received and thè amount can be measured reliably.
Expenditure
Liabilities are recognised as expendrture as soon as there is a legal or constructive obligation commrtting the
tharity to thal exFenditur8, it is prdjable that a transfer of eGonomic benefits will be required in settlernent and
the amount of the obligation can measured reliably. Expenditure is accounted for on an accruals basis and
has dassified under headings that aggregate am cost relatsd to the category. ￿ere costs cannot be
directly attributed to parbcular headings they have been allocated to activitie5 on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is promded at the following annual rates in order to write off each asset over its estimated us8fv1 life.
Plant and macPM'n8ry
20% on cost
Heritage assets
The Heritsge assels are indud&d at insuranrA9 valuation, ot￿r than the land donated by L¢)wer Lines Park ￿1th
has been revalued by the Irustses at £45,Q)o.
Taxation
The charity is exempt from corporation tsx on its tharitabb activities.
Fund a¢¢ounling
Unrestrict&d funds
Unrestricbj fuThJs can be used in accordan￿ with the charitable objeth'ves at the diserets'on of the trustees.
Restricted fijnds can onty b@ used for particular restricied purp¢Jses within the oty'ects of the charity. Restrictions
arise when speafied by thé donor or when funds arè raised for partscular restricted purposes.
Endowment funds
Thè charity has an expendabb endowment fund re￿Ived from Lower Lines Park (originally dc￿ated by Mid Kent
College}. ￿Tr11st capftal gains and losses are added to the endowment fiJTrJ, the income is S￿nt on the general
tharitable objects of Ihe charty. The capital of the fund can be spent if the trustees so det6miine.
Hire purchase and leasing comm itments
Rentals paid under operating leases are charged to the Stalement of Finanaal ActNitK85 on s straight line basis
over the period of the lease.
Pension costs and other post-retirément ben8fits
The ¢haril*)le company operates a defined txnlribution pension Scheme. ContrtMJtion5 payable to thè
charitable companls pension scheme are tharged to the Statement of Financial Act1wt￿S in the pgriod to whith
they relate.
Investment assets
Investments held as fixed assets arè revalu8J using the market value at th8 datè of the Finanaal Stslements as
provided by the fijnd managers. The gain or loss ansing in the year is taken to the statement of financial
activities.
Page 9
continued...

Fort Amherst H rita
Notes to the Financial Sta
ments-
ontin
for the Y ar End
30 Mar
h 2024
OTHER TRADING ACTIMTIES
2024
2023
Hiring
Paranormal
79.899
36,511
2,6CIJ
79.893
39.111
INVESTMENT INCOME
2024
2023
Other fixed asset invest- Fll
Deposit account interest
66,339
381
82,939
66,720
83.073
NET INCOMEIIEXPENDITUREI
Net inccme1{ex￿ndrtUre) is stated after chargirKJl{crediting)'.
2024
2023
ALvJilors' remuneration
Legal fees
D@preciation- owned assets
Hire of plant and rnachinery
Surplus on disposal of fixed assets
4,2
620
11,100
2,710
(2,2501
15,098
458
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, r8muneration or other beneffts for Ihe year ended 30 March 2024 nor for the year ended
30 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 30 March 2024 nor for the year 8nd&l
30 March 2023.
STAFF COSTS
The average monthly numbèr of employees during the year was as follows..
2024
2023
General administrats'on
No employees received emoluments In eX￿sS of £60,000.
COMPARATIVES FOR THE STA TEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fijnd
fvnd
Endowment
fvnd
Total
fijnds
INCOME AND ENDOWMENTS FROM
Donations and *aaes
73,878
17,805
91,683
Other trading activrties
Inveslmenl income
39.111
134
39,111
83,073
82,939
Total
113,123
17.805
82.939
213,867
EXPENDITURE ON
Charitable activities
Preserwng and maintainiThJ Fort Amherst
146,867
20,103
1&8,970
Pa￿ 10
ontinued...

Fort Am hersl Herila
eTru
ot8s Io
he Financial Stat
for the Ye
r Ende
ents-c
March 2
ntinue
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
RestnGled
fvnd
fijnd
EndoTr•vment
fijnd
Total
fiJnds
Other
74,825
74,825
Total
221,692
20,103
241,795
Net gainsl{losses) on investrnents
(1fr3,167)
1109.167)
NET INCOMEI(EXPENDITURE}
Other rècognis&l gainslllosses)
Gains on revaluation of fixed assets
{108.5691
{2.2981
(26.2281
1137,0951
231,039
231,039
Net movement in funds
{108,5691
228,741
{26,228)
93,944
RECONCILIATION OF FUNDS
Total funds brought foThvard
129,e66
2,374.644
2,578,295
5,082,605
TOTAL FUNDS CARRIED FORWARD
21,097
2,603,385
2,552,067
5,176,549
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 31 March 2023
Additior
104,724
19.983
At 30 March 2024
124,707
DEPRECIATION
At 31 March 2023
Charge for year
75,648
15,098
At 30 March 2024
90,746
NET BOOK VALUE
At 30 March 2024
33.961
AI 30 Marth 2023
29.076
HERITAGE ASSETS
Total
MARKET VALUE
At 31 Marth 2023
Revaluations
2,644,015
112,386
At 30 March 2024
2,7%.401
NET BOOK VALUE
AI 30 March 2024
2,756,401
At30 Marth 2023
2,644,015
The heritage assets held by the chanty are the buildings and histofical weaponry constructed on and displayed
within the area known as Fort Amhetst, vthich is a fort originally constructed during Napoleonic times in
preparation for a possible invasion. Fort Amhotst was also used as a clvil dèfence cfjntre in t()th wodd wars.
Page11
continued,..

Fort Amh8rst H
rita
e Trust
Notes to the Financi
for the Year En
I Statements - c
ntinu8d
24
HERITAGE ASSETS- continued
The Fort and the l)uiklings are in a near constant state of restoration wth the grounds and buiklings open to tre
public.
The h8ritage assets are carried on th8 balance sheel at insuranc8 re-inststement valuation.
10.
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
Listed
investments
Totsls
MARKET VALUE
At 31 March 2023
Revaluatsons
2,555.518
114,692
2.555,719
114,692
At 30 March 2024
201
2,670.210
2,670.411
PROVISIONS
At 31 March 2023
Reversal of impaiThent5
109.167
1109,167)
109,167
1109,1671
At 30 Marth 2024
NET BOOK VALUE
At 30 March 2024
201
2,670,210
2,670,411
At 30 March 2023
201
2,446,351
2,446,552
There were no investrnent assets oUts￿e the UK.
Cost or valuation at 30 March 2024 is represented by..
Shares in
Listed
investments
undertakings
Totals
Valuation in 2024
Cosl
229,774
2.440.436
229,774
2,440.637
201
201
2,670.210
2,670.411
Thè company's investsnents at the balance sheet dats in the share rApital of coMpan￿S indude the following..
Fort Amherst Limited
Registered offir£: Fort Amherst, Dock RO￿1, Chatham, Kent ME4 4UB
Nature of business.. Trading activities at Fort Amherst srte.
Class of share..
Ordinary
holding
100
31.3.24
31.3.23
Agjregate capital and reserves
280
Page 12
continuej.,,

Fo
Amhers
rust
Notes to the Finan
ial Statem nts - contin
the Year Ended 30 M rch 2024
10.
FIXED ASSET INVESTMENTS- continued
Fort Amherst Events & Weddings Limited
Regi￿ered Offi￿.. Fort Amherst, Dock Road, Chatham, Kent ME4 4UB
Nature of business: Trading activities at Fort Amherst sits.
Class of share..
Ordinary
holding
100
31.3,24
31.3.23
Aggregate capital and reseNes
Loss lor th8 year
121)
(21)
Fort Amherst Halloween Limited
Registered Offi￿.. Fort Amherst, Dock Road, Chatham. Kent ME4 4UB
Nature of business.. Trading actiwties at Fort Amherst srte,
Class of share..
Ordinary
holding
100
31.3.24
31.3.23
Aggregate capital and reseNes
(Lossyprofit for thè year
20,981
(2,084)
23,065
22,965
11.
DEBTORS. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trad8 debtor5
Amounts ¢)wed by group undertakings
Accrued income
Prepayments
15,599
23,223
16,887
7.071
7,142
31,266
16,744
6,023
62.780
61,175
12.
CREDITORS.. AMOUNTS FALLING DUE WTHIN ONE YEAR
2024
2023
Trade creditors
Social secunty and other taxes
Other credrtors
Deferred income
Accrued expenses
Deferred grants
14,562
613
192
15,370
1,068
294
2,100
11,207
27,932
14,079
48,319
79,265
57,971
Page 13
continued...

rsl Heri
e Trust
Not to the Financi
I Statem
nts continu8d
for the Year Ended 30 March 2
24
13.
CREDITORS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Deferred grants
5,245
3,399
14_
MOVEMENT IN FUNDS
Net
movement
in fijnds
Transfers
be￿een
nds
At
31.3.23
At
30.3.24
Unrestricted funds
General fvnd
21,097
{66,6561
66,656
21,097
Restricted funds
Restncted
2,803,385
112.386
2,715.771
Endowment funds
Mid Kent College
2,552,067
290,198
{66.6561
2,775,609
TOTAL FUNDS
5,176,549
335,928
5,512,477
Net movement in ￿r¥jS, included in the above are as follows..
Incoming
resour
Rèsources
expended
Gains and
losses
Movement
in fvnds
Unrestricted funds
General fund
164,347
1231,003)
166,656)
Restricted funds
Restricted
26,822
126,8221
112,386
112,386
Endowment funds
Mid Kent Colle
66,339
223.859
290,198
TOTAL FUNDS
257,508
{257,825)
336,245
335,928
Comparatives for movement in funds
Net
movement
in fiJrvJs
At
31.3.22
At
30.3.23
Unrestricted funds
General fund
129,ffi6
(108,569}
21,097
Restricted funds
Restricted
2,374.644
228,741
2,603,385
Endowment funds
Mid Kent Co1￿98
2,578.295
(26,2281
2,552,C67
TOTAL FUNDS
5,082.605
93,944
5.176,549
Pag8 14
continued...

herst Heri
e Trust
Notes to the Financial
the Year En
ents -
ntin
30 March 2024
14.
MOVEMENT IN FUNDS- continued
Comparatrve net movement in funds, induded in the above arè as follows..
In￿mIng
resour￿$
Resources
expeTrJed
Gains and
Ioss8S
Movement
in ftjnds
Unrestricted funds
General ftjnd
113,123
(221.6921
1108,569)
Rèstricted funds
Restricted
17,805
(20.103)
231.039
228,741
Endowment funds
Mid Kent College
82,939
{109,167}
{26,2281
TOTAL FUNDS
213,867
(241.795)
121,872
93,944
A L7Jffent year 12 months and prior year 12 months combined position is as follows:
Net
movement
in
Transfers
behveen
funds
At
31.3.22
At
30.3.24
Unrestricted funds
General fund
129.666
1175.2251
86,656
21,097
Rèstricted funds
Resknct8d
2.374,644
341,127
2,715,771
Endowment funds
Mid Kent College
2,578,295
263,970
{66.6561
2,775,609
TOTAL FUNDS
5,082,605
429,872
5,512,477
A current year 12 m¢Jnths and prior year 12 months rAmbined net movement in funds, induded in the alxjve are
as follows..
Incoming
resources
Resouros
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
277.470
{452,6951
{175,225}
Restricted funds
R8str(¢ted
44,627
(46,9251
343,425
341,127
Endowment funds
Mid Kent Col*e
149,278
114,692
263,970
TOTAL FUNDS
471,375
(499,620)
458,117
429,872
The restricted funds indLxle th8 market value of the heritage assets, totalllrKJ £2,711,401 (2023: £2,599,015}.
The remaining balance of restricted frJnd5 of £4,370 12023.. £4,370) is considered to be immaterial to be shown
separately in these a￿￿￿nts but the d)arity's acKounts'ng re¢￿dS identify the trartsactions and balan￿ he￿j for
each fund.
Tre general is available for use in atsordance with the charitable obiecbves at the discretion of Ihe trustees.
Psge 15
continued...

Fort Amherst H
e Trust
Notes to the Fin
ncial Statem
for th Year End
nts - continu8d
024
15.
RELA TEO PARTY DISCLOSURES
The charitable company has tsken 8dvantsge of exemptson, urNYer the lemis of Financial Reports'rKJ Standard 102
'The Finanu81 Reporting Stsndard applicable in the UK and Republic of Ireland., not to disdose related party
transath'ons with wholly owned subsidiaries wthin Ihe group.
There were no other related paty transaction5 for the year.
Page 16