REGISTERED COMPANY NUMBER: 04362306 (England and Wal8s}
REGISTERED CHARITY NUMBER.. 1102399
rt of the Trustees and
Unaudi
Financial Statem8nts
f r the Year Ended 30 March 2
Fort Amherst Herita
eTr
McL8an Reid
Chartergj Accountants
1 Forstal Ro&J
Aylesford
Kent
ME20 7AU

herst Herita
eTr
Con
e Flnancial Statem
lor the Year En
March 2025
Page
R8port of the Trustees
Independent Examlnerfs Report
Statement of Financlal Activltlés
Balance Sh8at
7 to 8
Note$ to the Financial Statements
9 to 15

Fort Amher
e Trust
1st
mber: 04362306
Re
ort ofthe Tr
for thè Year En
O March 2025
The trustees who are also directors of the charty for the purposes of the Companies Act 2006, presént thelr report
the financial statements of the charity for the year énded 30 March 2025. The truste6s have adopted the provlsions of
Accounting and Reporting by Charities.. Statement of Recommended practi￿ applicable to charities preparing their
accounts in 8ccordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects ofthe charity are:
1. Acquiring, restoring, maintaining, safeguarding, and presejvtng thé historica] frjrtifications known as Fort Amherst and
associated fortifications in the borough of Medway in the County of Kent.
2. To collecL care, conseNe and display as appropriate, objects and documents relevant to the history of Fort Amherst,
IVS associated fortificalions and setting.
3. Making the sam8 available for research and for educational and recreational vrewirvJ and use by the public.
4. Provide benefft to the socially disadvantaged through training, educatlon and work experien￿ associated the
above objects.
Page 1

herst Herita
eTr
ist8red num
362306
Re
forthe Y
ort ofth T stees
d 30 March 202
ACHIEVEMENT AND PERFORMANCE
Charitable activities
As with FY 2023-2024, 1 am pl8ased to say that the Fort Amhérst Heritsge Trust has come to the end of FY 2024-2025
maintaining a sound financAal base on which to tske fO￿ard its daily operations and plans for th8 future. The Trusfs
investment fijnds continue to deliver positlvèly despite fluctualions in the finanrial markets. Once agaln. the efforts of the
Trust Secretary and ts accountancy team ar8 deserving of praise for th6 attention they give to our finandal affairs.
The newly appointsd (Aug 20231 General Manager has continued to make a positive impac* on the TrusV8 operations.
Many new activities have been inlrcKluced Ihat have attracted a wider cross-section of visitors to the ForL For the 2024
season paid Tunnel Guides were introduced. This enabled us to offer scheduled tunnel tours seven-days a week.
Although this entailed an extra expense, thé décision h8s been justified by th8 additional income generated. The
Introduction of paid guides was another step in our ambition to èstablish the tunnels as a recogniséd mainstream tourist
destination.
Dudng the Wnter 2024 and Sprlng of 2025 the project to Sntroduca enhanced displays into the tunnels took some major
steps forward. The ￿2 Medway Group Control was refurbishèd, and a number of completely new dlsplays were
Introduced at key locations, thus enllvenlng the visitor exFerienc@. Thls work continues wth the next stsp being the
Installation of special sound effects.
The speclal event programrne continues to make a huge contribution to the Trust. both financially and In establishing the
fortres5 as a valued community asset. The third season of the Summer Prom8 Concerts was a success as was Ihe
celebrated Hallowegn Horrors. 2024 also saw the return of the Napoleonlc Association to present a largesse military
garrison event.
One downside to our operatlon has been the axtended slrike in the American film industy whlch had a sizeable
knock-on effect In the UK. Although there were some location enquldes, none of these led to productions wsittng Fort
Amherst.
Our Park Rangers Team continues to make a positlve impact in all aspects of the fortress activities. Wort<ing
hand-in-hand with grounds conlr8Ctors and our volunteers they hav8 enabled us to present well maintained parkland at
both Fort Amherst and at The Lower Lines Park.
In my previous Annual Report, I made mention of the Museum, Archives and Collectlons Team toward8 achieving
Accredited Museum Ststus from the Arts Council England. It is with undisguised pride that I can confimi that Ihis sought
aft8r accolade has been achieved. This accreditatlon élevates the Tru81 to the upper ethelons of museum operations
and importantty opéns up additional fvnding sources for future projects.
As th8 saylng g088, 'Rome wasny built in a dal, and th1818 the case for t￿0 opportunities the Trust has been pursulng
for some timè. One is the acquisllion of the Spur Batt8ry Ditches from the MOD, and the other is the transfer to Trust
ownership of the Chateau Barracks Ordnance Stores Bullding from th8 barr8ck8 developers. Both of these wportuniti8S
remain fimily in our sites.
Although the Trust has been able to expand its pa￿ for staff, il Is the volunteer teams that contlnue to underpin much of
whal we do. Bè it as visitor guides. grass cutting, working In the erthives, delivering the annual Hallowéert Horrors
spectacular, or giving addrtional supp)rt to the growing events programme, the valued Inpul of volunteers cannot be
8pprecl8ted hlghly enough. Their input underscores all th8t we asplre to.
I cannot end this reFQrt without mentlon of a group of voluntsers who make 811 thlngs at Fort Amherst and the Lower
Lines possible - my fellow Trustees. Each of them brings a certain skill or experien￿ to the Trust. Wrthout thelr input I
am sure we would not be in such a buoyant POSltion of Gonfidence as we take the Trust forward.
Page 2

FortAmh
ita
e Trust
red number:
Re
orthe Year End
e Trustees
arch 2025
FINANCIAL REVIEW
Reserves policy
Fort Amherst Heritage Trust needs r6s8Nas for a number of reasons..
1. To meet contractual liabilities should the organisation have to dose. Th¢s indud8s redundancy pay, amounts due to
creditors and 0th8r financiai commitsnents.
2. To méét UneXp￿d costs suth as break down of essential madilnery, staff cover re illness, matemity leave, parental
léave. and legal costs d8fendlng th8 ch8riiVs interesL
3. To replacè equipment as it wears out,
4. To 8nsur8 that the charity ¢xn continue to promde a stable, frkndly and safe tourist attractlon and venue for events
run by the charity.
S. To minimrse recrullmert staff tralnlng, staff iTrJuctlon and markellng costs by avoldlng the need for redundancles
Caused by a financial crfsis.
6. To provlda worklng Capital when funding Is pald In arrear8. The charity is often In a posltlon where It bids for fundlng
which may be patd up to 12 months in arrears.
7. From Ime to tNne fundlng has certain restrictlons whlch means that by18w It must be held as re8tiicted reserves untll it
18 spent In line with th8 fvnding agreement.
8. From ￿me to time fundlng is designated by the truste88 for 8P8dfic projects which are then contracted for. These
contracts have to be 88Niced.
Fort Amher8t Herltage Trust fundlng.
The charity ts Gurrently funded by three wholty owned 8ubsidiarles who gift aid their profits up to the charlty. The
great majority of this funding hag been provided by the g8n8ral public when visitiro the charity's pr8m18es and facilities.
Other smaller restiicted fundlng b provided for renovation prl8cts undertaken by the tharfty.
The charity also seeks Lottery Grant funds for larger renovation projects. It does tske time however to secure 8uch fvnds
or similar from initial research, through thè 8ppIicgtion pro¢xgS to actually recelvlng thè ffirst'cheque,.
A prudent level of r888rve8
The charity alms to have re8erve8 to cover 8ix months of nomal expenditur8.
The trust88s of the charty h8ve conclud8d that thè budgeted average monthly cost of the charty is £20,000. As a result
the charity would naéd £120,￿0 In its re8eNes to cover slx month8 of costs.
In addition to this, the charfty ha8 allocated Some of its reserveg to specific projects around thè Fort these would
have to be senil¢ed contractualty durfng thls month perfod. Generalty these lotal approxlmatsty £50,000 at any one
time.
Furthermore, were the charity to dosè, the organisation would Incur a number of incidental costs includlng vAndlng up
¢osts, particularly staff redundande5. The tTUStees have estimated thls to be likety in the region of £5,lJOO.
The trusteos therefore believe that the totsl prudent le￿1 of reserves would be In In the ￿gIOn of£175,LYJo.
Establishlng and maintaining a prudent level of reserves.
In the event of reserves dipping below the targe( the charfty vlll alm to restore the stiwlated level of r8S8rv8s over the
next ftjur years. This could be achloved by increased fund raising or reduclng expenditure.
If reserves exceed 100% of the prudent tevel of res8rv8s. the charity wi51 consider the Ilkety 8xp&ndiiure ¢)ver the next bNO
years vAth a vtew ofbringing forward more capital proiects and renovation work.
Monitoring and revlewlng of reserves policy.
The trustses will conspjer current levei of average costs, intemal specific projects reserves and costs of closure each
year to examine the level of reserves wh8n s8tting the foKthCC￿ithJ years budget
This reserv8s pjlicy will be reviewed every four years.
Page 3

Amherst Herita
R8
Ister
er.. 04362306
f th8 Truste
the Year Ended
arch 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity k8 controlled by its goveming document, a deed of trust, and constitutes a limited company, limited by
guarantèe, as defined by the Companies Act 2006.
Organisational structure
A board of dira¢tors, who meet at monthty intervals, administers the charity. There are no committees with delegated
Induction and training of new trustees
New directots reLYive appropriate training as required.
R8lated parties
Fort Amherst Limited. Fort Amherst Events & Weddings Llmited and Fort Amherst Halloween Limited are all trading
subsldiaries of Fort Amherst Heritage Trust.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04362306 (Engtand and Wales)
Registered Charity number
1102399
Regist6red office
Fort Amherst
Dod( Road
Chatham
Kent
ME44UB
Trustees
Mr E E Gulvin Prison Offi￿r
Mr G C Robinson Carpet Fitter
Mr D Moomian Director
Mr W J Fowler Events Consultant
Mr K A Rogers Solicitor
Mrs L J Morgan Retired Lecturerlsenior Manger
Mr N Clarke Rétsil Store Manager
Mr S R Bean Town Planner
Mrs N J Moy Project Manager
Independent Examiner
John Champion
McLean Reid
Chart8r8d Accountsnts
1 Forstal Road
Aytesford
Kent
ME20 7AU
This r8port has been prepatEd in accordanc* with the special prowsions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by ord8r of the board of trustees on 29 July 2025 and slgned on its behalf by..
Mr W J FovAer- Trustee
Page 4

Ind
en
miner's Re
Fort Amh
erita
th8 Trustees of
8 Trus
Indepéndent examinér's report to the trustees of Fort Amherst Herltage Trust I'the Company,)
I report to the charity tnJste&s on my examination of the a¢xounts ofthe Company for the y8ar ended 30 March 2025.
Responsibilities and basis of report
As the charitys trustees of the Company (and also its directors for the purposes of company law) you are responsible for
th8 preparation of the accounts in accordance with thé requirements of thé Companies Act 20Ck8 2006 Acr).
Having sallsfied myself that the accounts of the Company ar8 not required to be audit8d under Part 16 of the 20C6 Act
and are eligible for independent examination, I report in resped of my examination of your charftys a¢￿Unts as carrled
out under Section 145 of the Charitiés Act 2011 {Ihe 2011 ACY). In earying out my examlnation I have followéd the
Directions given by th& Charity Commissts)n under Section 145(5) (b) ofthe 2011 Aet
Independent examinerfs statement
I have completéd my examination. I confimi that no matters have come to my attention In connection with the
examination giving me cause to b81i8vé:
accounting records were not kept in respect ofthe Company as required by Section 386 of the 2006 Art or
the accounts do not accord with those records., or
the accounts do not ¢omply with the accounting réquirements of Section 396 of Ihe 2006 Act other than any
requirement that thé accounts give a twe and falr vfew which is not a matter considered as part of an
inde￿ndent examination,. or
th8 accounts have not been préparéd in accordan￿ w￿7 the methods and prinriples of thé Statement of
Recommended Practic£ for ac¢ountTng and reportlng by charities (applicable to charfttes preparing their accounts
in accordan￿ with the Finandal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no conc8rr6 arvj have ￿rne across no other matters in connection wth th8 examination to which atténtion shoukl
b8 drawn in fhts report in order to enable a proper understsnding of the accounts to be reached.
ohn Champion
McLean Reid
Chartered Accountants
1 Forstal Road
Ay18sford
Kent
ME20 7AU
30 July 2025
Page 5

mherst Heri
e Trust
Statem8nt f
ancial A
e Year Ended
arch 2025
2025
Totsl
funds
2024
Totsl
funds
Unrestricted
fund
Restricted
fund
Endowment
fund
Note8
INCOME AND ENDOVWENTS
FROM
Don8tions and legaci88
65,108
55,904
121,012
110,889
Other tr8dlng activities
Inv8Stment Income
24,S89
754
24,589
70,228
79,899
66,720
69,474
Total
90,451
S5,￿4
69,474
215,829
257,508
EXPENDITURE ON
Charitable activities
Preserving and malntainlng Fort
Amh&rst
145,198
57,104
43,824
246,124
193.903
Other
84,522
84,522
83,922
Total
229,718
57,104
43,824
330.646
257,825
Net gainsllloss88} on
investments
{104.070)
(104,0701
223,859
NET INCOMEIIEXPENDITURE)
Transfers between funds
other recognis8d
galnsl(losses)
Galns on revaluation of fixed
assets
{139,267)
(1,200)
{1,200)
1,200
(78,420)
(218,8871
223,542
14
79,198
79,198
112,386
Net movement in funds
{140,467}
79,198
(78,4201
(139,689)
335,928
RECONCILIATION OF FUNDS
Total funds brought forward
21,097
2,715,771
2,775,809
5,512,477
5,178,549
TOTAL FUNDS CARRIED
FORWARD
(119,3701
2,794,969
2,697,189
5,372,788
5,512,477
The notes form part of these financial statements
Page 6

ort Amherst H
Trust
is
numbér: 043623
Bal
30 March 2
2025
Totsl
ftjnds
2024
Total
fvnds
Unrestricted R8strTrcted
nd
fund
Endowment
fijnd
Notes
FIXED AssErs
Tangiblè assets
Heritage assets
Inveskn8nts
18,481
11,432
2.790,599
29.913
2,835,599
2,417,876
33,￿1
2,756.401
2,670,411
45,0
2,417,675
10
201
18,682
2,802,031
2,462,675
5,283,388
5,460,773
CURRENT AssErs
Debtors
Cash at bank and In hand
11
55,186
(14.7,7011
30,000
(6,222)
17,300
217,214
102,486
63.291
62,780
73,434
(92,515)
23,778
234,514
136,214
CREDrroRS
Amounts falling due within one
12
145,537)
' (30.840)
(76,377)
{79,265)
NET cuRRE￿r
ASSETSIILIABILITIES)
{138,052)
(7,0621
234.514
89,400
56,949
TOTAL AssEfs LESS
CURRENT LIABILITIES
(119,370)
2,794,969
2.697.189
5,372,788
5,517,722
CREDITORS
Amounts falling du8 after more
than one year
13
(5,245)
NET ASSETS
(119,370)
2,794,969
2,697,189
5,372,788
5,512,477
FUNDS
Unrestricted ￿ndS
Restricted funds
Endowment fijnds
14
(119,370)
2,794.969
2,697,189
21,097
2.715,771
2.7.75,609
TOTAL FUNDS
5,372,788
5.512,477
The charitable c[￿panY is entiued to exemptlon from audit under Section 477 of the Companies Act 20C6 for the year
ended 30 Marth 2025.
The members have not required the company to obtain an audit of its financial stat8m8nts for the year ended
30 March 2025 in accordanr* with Section 476 ofthe Companlés Act 2006.
The trustees acknowledge their responsibilitses for
{a)
ensuring that the charitable company keeps accounting records that txmply with Sections 386 and 387 of the
Companies Act 20C6 and
preparing finanual statem6nts whith givè a tiue and fair Mew of the state of affairs of thè ¢haritable company as
at th6 end of eath financial year and of its surplus or deficit for each financial year in accordance with the
requiremerrts of Sections 394 and 395 and whl¢h otherwise compty vthh the requirements of the Compantes Act
20C6 relating to financial statemènts, so far as epplicable to the charitab18 company.
(b)
The notss fom part ofthese financial statements
Page 7
continued...

ort Amherst Hwi
st
Re
Ister
er: 04362306
Balan
eet- contin
arch 2025 .
These ffinan￿￿ statements have been prepared in accordance with the provigions applicabl8 trj charitable companies
subjéct to the small cc4npanies regime.
The finandal statements were approved by the Board of TnJste6s and authorised for issue on 29 Juty 2025 and were
signed on its Wialfby..
Mr D Moorman - Trustee
Th8 notes fomi part ofthese financial statements
Page 8

Amherst Herlta Trust
No
for
e Financlal
ded 30 March 2
nts
ACCOUNTING POLICIES
Basis of preparing the financial statements
No material uncértainties that may cast significant doubt about the ability of the charity to conllnue as a going
concém have teen identified by thè trustees.
Income
All income is recognised in the Statement of Financial Activities once the charity has ent￿ement to the funds, it ts
probable that the income wlll b8 r8c8ived and the amount can b6 measured reliably.
Expenditure
Liabilities are r6cognls8d as expenditure as soon as there Is a legal or conslructlve obllgallon committing Ihe
charity to that expendllure, it is probable that a transfer of economic beneffts V￿11 be required in settlement and
Ihe amount of the obl￿atIon can be measured reliably. Expenditure is acrounted for on an accruals basis and
has been classified under headings that aggregale all cost related to the category. Wherè costs cannot be
directly attributed to partlcular headings they have been allocated to activities on a basis consistent with the use
of rèsources.
Tangible fixed assets
Depredatlon 1$ provided at the following annual rates In orderto write off each asset over Its estlmated useful life.
Plant and machlnery
20% on cost
Herltage 8sset$
The Heritage assets are Included at insurance valuation, other than the land donated by Lower Lln88 Park which
ha8 been revalued by the trustees at £45,1)JO.
T8X8tion
The tharity is exempt from corporatlon tax on its charitable activltieg.
Fund accounting
Unreslrict8d funds
Unrestricted funds can be used in accordance wtth the charitable obl8ctives at the di8crelon of the trustees.
Restrktéd funds can only be used for particut8r r8strlcl8d purposes within the objects of th8 charity. Restrtctiong
arlse when sp6cifi8d by the donor or when funds are ralsed for particu18r restricted purposes.
Endowment funds
The charity has an 8xFendable 8nd0￿ent fund recefved from Lower Lln88 Park (originally donated by Mld K8nt
College). Whilst capital gains and losses are added to the end¢)wment fund. ts income Is spent on the genèral
charitable objects of th8 charlty. The capital of the fund can be SFent rf the tru8te8s 80 delemiine.
Hire purch8se and leasing commitments
Rentals pald under operating le8ses are charged to th8 Stalement of Financial Activities on a slralght Ilne basis
over Ihe period of thé lease.
Pension costs and othèr post4etirement benefits
The charilable company operates a defined contribution penslon scheme. Contributions payable to the
haritable companys penslon scheme are charged to the Slatement of Finandal Actiwtles In the period to which
they relate.
Investment assets
Investrnents held as fixed assets are r8valued using the market value at the date of the Financial Ststements as
provlded by the fund managers. The gain or loss arlsing in the year is taken to th8 Statement of finanoal
actswtyas.
Page 9
continued...

t Herita e Trus
es to thé Financi
forth Y
ents - continued
ed 30 March 2
OTHER TRADING ACTIVITIES
2025
2024
Hiring
24,589
79.899
INVESTMENT INCOME
2025
2024
0th8r ￿ed asset invest- Fll
Deposit account interest
69,474
754
66,339
381
70,228
66,720
INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after charglThJl(creditirwJ).'
2025
2024
Deprecration - owned assets
Hire of plant and machinery
13,687
15,098
458
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or oth8r ￿nofftS for the year ended 30 March 2025 nor for the year ended
30 March 2024.
Trustees, expenses
There were no Irustees. expenses paid for thè year ended 30 March 2025 nor for the year end&J
30 March 2024.
STAFF COSTS
Thè average monthty nUM￿r ofempk)yees during the year was as follows:
2025
2024
General administration
No employees rec8lv8d emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricted Restricted
fund
fijr
ErJd¢)wment
nd
Total
fijnds
INCOME AND ENDOWMENTS FROM
Donations aTrJ18gades
84,C67
26.822
110.889
other trading activities
Invesknent incomé
79,899
381
79,899
66,720
66,339
Total
164.347
26,822
66,339
257,508
EXPENDITURE ON
Charitable activitiés
Preserving and maintainlng Fort Arnher5t
167,081
26,822
193,903
Other
63,922
63,922
Total
231,003
26,822
257,825
Page 10
continued...

Fort Amh
erita
8Trust
Notes to
forthé Ye
ncial Statemen
30 March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
unrestflCt￿ Restricted
fund
fur
Endowment
fund
Totsl
fvnds
Net gains on invéstrnents
223,859
223,859
NET INCOMEIIEXPENDITURE)
Transf8rs between funds
othèr recognised gainsl(loss88)
Galns on revaluation offixed assets
(66,656)
66,656
290,198
(66.6561
223,542
112,386
112,386
N8t movement in funds
112,386
223,542
335,928
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
21,097
2,603,385
2,552,067
5,176,549
TOTAL FUNDS CARRIED FORWARD
21,097
2,715,771
2,775,609
5,512,477
TANGIBLE FIXED ASSETS
Plant and
machlnery
COST
At 31 March 2024
Addltlons
124,707
9,839
At 30 March 2025
134,346
DEPRECIATION
At 31 March 2024
Ch8rge for year
90,746
13,687
At 30 March 2025
104,433
NET BOOK VALUE
At 30 March 2025
29,913
At 30 March 2024
33,961
HERITAGE ASSETS
Totsl
MARKETVALUE
At 31 March 2024
Revaluattons
2,756,401
79,198
At 30 March 2025
2.835,599
NET BOOK VALUE
At 30 March 2025
2,835,599
At 30 March 2024
2,756,401
The heritage assets hekl by the charity are th8 bulldlngs and historical weaponry constructed on arKI displayed
wlthln the area known as Fort Amhers( which is a fort orlglnalty constructed during NaFdeonic times In
preparaticffi for a possible Invaslon. Fort Amh8rstW8s also used as a avil defence centre in both worbj wars.
The Fort and the buildiros are in a near constant state of restoratton with the grouTrJs and buildings open to the
public.
The haritage assets a￿ ¢arrigJ on the balan￿ sheet at Insuran￿ re4nstatement valuatlon.
Page 11
continued...

Fort Amherst H
Notes to th8 Financial Statem
for the Year En
10.
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
Listed
investments
Totals
MARK￿VALUE
At 31 March 2024
Additions
Disposals
201
2,670,210
1,535
{147,139)
2,670,411
1,535
(147,139)
At 30 March 2025
201
2,524,6C6
2,524,807
PROVISIONS
Provision for year
1c￿.931
1￿,931
NET BOOK VALUE
At 30 March 2025
201
2,417,675
2,417,876
At 30 March 2024
201
2,670,210
2,670,411
There were no invesbnent a88ets outshye the UK.
Cost or valuatlon at 30 March 2025 18 represented by:
Shares In
group
undertakings
Listed
investments
Totsls
Valuation in 2025
Cost
84,170
2,440,436
84,170
2,440,637
201
201
2,524,806
2,524,807
The companys investments at th8 balan￿ sheet date in the share capital of companies indude the following".
Fort Amhèrst Limited
Régistered office.. Fort Amherst Dock Road, Chatham, Kent ME4 4UB
Nature of business.. Trading activ￿88 at Fort Amherst slte.
Class of share-.
Ordinary
holding
100
31.3.25
31.3.24
Aggregate capital and reserves
Loss for the ygar
100
11801
280
Fort Amherst Events & Weddings Llmlted
Registored office.. Fort AmhersL DoGk Road, Chatham, Kent ME4 4UB
Nature of buslness.. Tradlng activities at Fort Arnher5t sits,
Class of share=
Ordinary
holdlTrJ
1C
31.3.25
31.3.24
Aggregate capilal and reserves
ProfiV(loss) for the year
831
826
{21)
Page 12
fx)ntinued...

FortAmh
e Trust
Notes to the Financial Statem
the Year Ended 30 March 2025
10.
F￿ED ASSET INVESTMENTS - continued
Fort Amherst Halloween Limited
Réglstéred offi￿. Fort Amherst Dock Road, Chatham, Kent ME4 4UB
Nature of business.. Trading actlvlttes at Fort Amh6rst site.
Class of share..
Ordinary
holding
100
31.3.25
31.3.24
Aggregate capital and réserves
Profftl(loss) for the year
21.411
430
20,981
12,084)
11.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Amounts owed by group undertakings
Other d8btors
Accrued incc4n8
Pr6payments
13,790
35,975
1,468
47,300
3,953
15,599
23,223
16,887
7,071
102,486
62,780
12.
CREDITORS: AMOUNTS FALLING DUE IMTHIN ONE YEAR
2025
2024
Trade creditors
Social security and other taxes
Othér ¢xedit¢)rs
D8f8rréd income
A￿ed expenses
Deferred grants
35,516
1.572
573
14,562
613
192
1,500
14,079
48,319
7,877
30,839
76,377
79,265
13.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
Deferred grants
5.245
14.
MOVEMENT IN FUNDS
Net
movement
in fvnds
Transfers
betr￿en
funds
At
31.3.24
At
30.3.25
Unrestricted funds
Gen8ral fijnd
21,097
(139,2671
(1,200)
{119,370)
Restricted funds
Restrtcted
2,715.771
77,998
1,200
2,794,969
Endowment funds
Mid Kent College
2,775,609
(78,420)
2.897.189
TOTAL FUNDS
5,512,477
(139,689)
5.372.788
Page 13
conlinued...

ort Amherst Herita
e Trust
Notès to the Financial
ent
d 30 March 2025
ued
14.
MOVEME￿ IN FUNDS- continu8d
Net movemènt in fiJThJs, Included in th6 abovè are as follows..
Incoming
Resour￿$
résources expended
Gains and
losses
Movement
in funds
Unrestrictéd funds
General fund
,451
1229,718)
(139,267)
Restricted funds
Restricted
55.904
(57,104)
79,198
77,998
Endowment funds
Mid Kent Colbge
69,474
143,824)
1104,070)
{78,420)
TOTAL FUNDS
215,829
1330,646)
{24,872)
{139.689)
Comparatives for movement In fund$
Net
movement
In fund8
Transfers
be￿een
funds
At
31.3.23
At
30.3.24
Unrestricted fund8
G8n8ral fund
21,097
{66,656)
66,656
21,097
R88tricted funds
Restricted
2,603,385
112,388
2,715,771
Endowment funds
Mld Kent College
2,552,C67
290,198
(66,656)
2,775,609
TOTAL FUNDS
5,176,549
335,928
5,512,477
Comparative net movement In fiJnd8, Included In the 8bov8 are as follow8:
Incoming
resources
ReSourc￿S
expeThJed
Gains and
losse8
Movement
In fund8
Unrestricted funds
General fund
164,347
{231,003)
(86,6561
Restricted funds
Restricted
26.822
126,822)
112,386
112,386
Endowment funds
Mid Kent College
66,339
223,859
2W,198
TOTAL FUNDS
257.508
1257.825)
336,245
335,928
Page 14
continued...

erst Herita
èTr
Notes to th Fin
atements- continued
for th8 Year Ended
14.
MOVEMENT IN FUNDS- continued
A current year 12 mctnths and prior year 12 months combined posltion is as follows:
Nét
m0￿Ment
In fuNIs
Transfers
belween
fiJnds
At
31.3.23
At
30.3.25
Unrestricted funds
General fund
21,097
1205,923)
65.456
(119,370)
Restrlctéd funds
Restricted
2,603,385
190,384
1,200
2.794,969
Endowment funds
Mid Kent College
2,552.067
211,778
{68,656}
2,697,189
TOTAL FUNDS
5,176.549
196,239
5.372,788
A current year 12 months and prior year 12 months combined net movement In fijnds, included In th8 above are
as follow8:
Incoming
resources
R880urces
expended
Galns and
losses
Movement
in funds
Unrestrlcted funds
General fund
254,798
(460,721)
{205,923)
Restricted fund8
R8stdcted
82,726
(83,926)
191,584
190,384
Endowment funds
Mld Kent Co118ge
135,813
(43,824)
119,789
211,778
TOTAL FUNDS
473,337
1588,471)
311,373
196,239
The restricted funds Include the market value ol the hedtage assets, totslllng £2,790,599 12024: £2,711,401).
The remainlng balano of restricted fttnds of £4,370 (2024: £4,370) Is considered to immatertal to be shown
separately In th688 accounts but the charty's accountlng records identlfy the transactions and balan(% held for
each fund.
The gon8r81 fund b avallable for use in ac￿rdanCe with the charftable ob￿ctIveS at the dlscretion of the trustees.
15.
RELATED PARTY DISCLOSURES
The charitable company has taken advantage of exemptton, under the ternis of Finandal Reportlng Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to disclose related party
transactions with wholly owned subsldlari88 wtthln the group.
Ther8 were r￿ ¢)ther related paty transactions forthe year.
Page 15