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← Heugh Gun Battery Trust Limited

2025-05-31-accounts

HEUGH GUN BATTERY TRUST LIMITED

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 May 2025

Charity number 1106882 Company number 04774077

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 May 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2022, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)

Objectives and activities

Achievements and performance

We had been extremely fortunate to receive the news early in 2024 that our bid to the Museum Estate and Development Fund (MEND administered by Arts Council England) had been successful, and an award of £497,534 had been awarded for repair and refurbishment capital works to take place. Alongside a further £29,000 of match funding, we were able to start the preliminary work and surveys ahead of the project which was scheduled to begin in January 2025. In addition to preparation for the building works themselves, we were also planning how the museum would function throughout 2025 with 75% of the site closed to visitors. The volunteers, Board and staff worked together, and were able to come up with an events programme and a plan to re-purpose areas of the museum to provide exhibition spaces that would remain accessible to the public throughout the disruption.

Working together with Wates Construction, as a Social Value partner, we were able to convert the office space to a new exhibition area and create some extra storage capacity for Poppy Tea Rooms, which we knew we would be relying on heavily for income. This work significantly improved the visitor experience during the partial site closure.

(left above) - The office before conversion

1

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

(left below) - During conversion

These major preparations ahead of the main capital works had to take place during the museums’ winter closure in December 2024 and January 2025. Up to this point, the museum had continued to function as usual with events spanning the Medieval period through to the Falklands conflict, via the Crimea, WWI, WWII and the war in Korea.

(left) – The completed exhibition space

These events with re-enactment groups and veterans from the conflicts proved to be popular and inspirational for many visitors. Those who wanted a less educational visit were attracted to the museums ever popular car boot sales and craft fayres, which continued to support local artists, makers and fundraisers throughout the summer of 2024.

(right) - Re-enactors from the WWI event

In addition to the support we received from Wates Construction in the creation of the new exhibition space, we also received in-kind labour support from British Gas, who chose the museum as the beneficiary of their team volunteering programme. They were able to do some of the maintenance work around the site which our volunteers were unable to manage in the restricted timeframe. The team donated two full days of their time, and also gifted us a new shed and 4 garden benches for the tea rooms.

2

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

(left) - Members of the British Gas squad relaying the gravel around exhibits

The support for the museum was not limited to time given, we were very fortunate to have a funding award from Durham Freemasons, The Fisherman’s Arms and the MC Military Club who all gave donations from their own fundraising efforts.

The MC Military Club is a small group of boys who show their military ‘collection’ to visitors in their local park. They were invited to the museum to take part in one of our re-enactment days and delighted many of our visitors with their knowledge eagerness to learn from the other

exhibitors.

(right) - The MC Military Club in action

We were delighted to welcome and work with diverse groups from local communities throughout the year. The museum was a staging stop for the National Electric Vehicle Rally, a destination for groups of motorcycle enthusiasts including Triumph/BSA bikes and a flock of Goldwings. We had dancers from the Hartlepool Folk Festival, worked with Tees Archaeology supporting their dig on the adjacent lighthouse site and worked with film makers Forge Photography and Film Productions to produce a documentary film about the Bombardment of the Hartlepools, ‘The Baby Killers’, which was premiered at the Tees Valley International Film Festival in the summer.

3

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

We were the venue for the town’s Armed Forces Day celebrations, and were visited by Chelsea Pensioners; were the subject of two podcasts, hosted talks on the Green Howards Regiments, the Liberation of Bergen-Belsen and the Falklands War with the support of the local Baptist Church. All in all an incredible year.

volunteer, Joshua

By December 2024 we were ready to appoint our contractors to begin the restoration work in January 2025. We appointed Historic Property Restoration Ltd, and they arrived on site in January, and made excellent progress with the works throughout the spring. Our decision to continue with our Pay What You Decide entry system worked well while the site was partially closed and smaller displays were still put on despite the lack of space. Our volunteers responded well to the changes in available areas in which to tell the stories of the battery, and visitor satisfaction remained high. Poppy Tea Rooms remained open with minimal disruption, and had an increased footfall of almost 5,000 people on the previous year.

FINANCIAL REVIEW

Heugh Gun Battery Trust Limited principle funding source is museum admissions and café income. Other significant funding comes from grants received from Tees Valley Community Foundation, The Arts Council MEND Fund and Sir James Knott Trust.

The total income for the period was £174,181 (2024: £441,685). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.

The Statement of Financial Activities for the period ended 31 May 2025 shows a net deficit across all funds of £152,774 (2024: £271,178).

The Balance Sheet at 31 May 2025 shows total funds carried forward of £254,670 (2024: £407,444) of which there are £127,232 restricted funds (2024: £283,404).

Reserves policy

Heugh Gun Battery Trust Limited has maintained a level of free reserves (reserves not invested in tangible fixed assets) over the years, currently £39,962 to meet the working capital requirements of

4

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

the charity in the event of a significant drop in funding. It has established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of annual expenditure. At 31 May 2025 reserves fall short of this level. The trustees are aware of this and are committed to building up free reserves, with planned operational surpluses.

PLANS FOR FUTURE PERIODS

PUBLIC BENEFIT STATEMENT

The Trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.

5

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name Heugh Gun Battery Trust Limited
Registered 1106882
Charity Number
Company 04774077
Number
Registered Office Heugh Battery Moor Terrace
and operational The Headland
address Hartlepool
Cleveland
TS24 0PS
Trustees Mr J R Keeton Resigned 09/11/2025
Mr H Deer
Ms G Ptak
Mr A Abson Resigned 07/11/2025
Mr T Bailey
Independent Michelle Wright
Examiner MW Accounting, Bookkeeping & Training
Woodgate House
Wood Street
Gateshead
NE11 9NP

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing documents

The organisation is a charitable company limited by guarantee, incorporated on the 23 May 2003 and is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Appointment of Trustees

The directors of the company are also charity trustees for the purpose of charity law and under the company’s Articles. Trustees are elected at the AGM and can serve more than one term. Interested possible new trustees are encouraged to attend trustee meetings.

Organisation

All of the trustees meet every month and deal with the administration of the charity to ensure that Heugh Gun Battery Trust Limited has a clear vision and strategy for the future, and to monitor the

6

HEUGH GUN BATTERY TRUST LIMITED (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 May 2025

performance against plans, to support the management and staff team, and to oversee financial accountability and risk management.

The operational management of the organisation is undertaken by the paid staff team.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which show the state of affairs of the charitable company and of incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

23/02/2026

This report was approved by the Trustees on: ________

and signed on their behalf by: ________

Timothy Bailey Trustee

7

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 May 2025

I report on the financial statements of Heugh Gun Battery Trust Ltd for the year ended 31 May 2025, which are set out on pages 9 to 19.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Michelle Wright (Feb 24, 2026 08:05:05 GMT)

Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House Wood Street Gateshead NE11 9NP Date: 24/02/2026

8

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)

For the year ended 31 May 2025

==> picture [530 x 353] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 6 8,711 - 8,711 12,767
Charitable activities
Grants and contracts 7 33,965 - 33,965 284,039
Other trading activities 8 121,784 - 121,784 142,746
Investments 9 9,722 - 9,722 2,133
Total income 174,181 - 174,181 441,685
Expenditure on:
Charitable activities
Operation of the charity 10 170,784 156,172 326,956 170,507
Total expenditure 170,784 156,172 326,956 170,507
Net movement of funds 3,397 ( 156,172 ) ( 152,774 ) 271,178
Reconciliation of funds
Total funds brought forward 124,040 283,404 407,444 136,266
Total funds carried forward 127,437 127,232 254,670 407,444
Notes
----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 11 to 19 form an integral part of these accounts.

9

Charity Number 1106882 Company Number 04774077

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

BALANCE SHEET

As at 31 May 2025

Notes £ Total
2025
£		 £ Total
2024
£
Fixed assets
Tangible assets
17		 87,475 90,096
Total fixed assets
Current assets		 87,475 90,096
Stock
5
Debtors
19
Cash at bank and in hand
20		 2,009
5,155
166,046		 2,009
4,999
316,111
Total current assets
Creditors:amounts falling due within
one year
21		 173,210
( 6,015 )		 323,119
( 5,771 )
Net current assets 167,195 317,348
Total assets less current liabilities 254,670 407,444
Total net assets or liabilities 254,670 407,444
Funds of the charity
Unrestricted income funds
Restricted income funds		 127,437
127,232		 124,040
283,404
Total funds 254,670 407,444

The company was entitled to an 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 the 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.

The notes on pages 11 to 19 form an integral part of these accounts.

These financial statements were approved by the Board on: 23/02/2026
and are signed on its behalf by:
Tim Bailey
Trustee

10

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Heugh Gun Battery Trust Ltd meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £113,022 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

11

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

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.

3.8 Investment gains and losses

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.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when 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.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of running the museum and other activities undertaken to further the purposes of the charity and their associated support costs.

12

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 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.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office equipment Furniture & fixtures Heritage assets

Straight line over four years Straight line over four years Straight line over life of asset

13

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

Analysis of income

6
7
8
9		 Donations and legacies
Charitable activities
Income from grants and contracts
Newcastle City Council
Sir James Knott Trust
British Association for Local
Other income
Other trading activities
Site hire
Income from investments
Tees Valley Community Foundation
Historic England
Arts Council - Mend Fund
Other income
Shop income
Café income
School visits
Donations
Museum admissions
Bank interest		 Unrestricted
Funds
£
8,711
8,711
-
3,053
-
-
25,000
450
5,462
33,965
27,489
7,620
83,635
940
2,100
121,784
9,722
9,722		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
8,711
8,711
-
3,053
-
-
25,000
450
5,462
33,965
27,489
7,620
83,635
940
2,100
121,784
9,722
9,722		 Total
2024
£
12,767
12,767
20,000
1,866
248,767
4,500
-
-
8,906
284,039
49,120
10,214
80,313
-
3,100
142,746
2,133
2,133

Income was £174,181 (2024: £441,685) of which £174,181 was unrestricted or designated (2024: £172,918) and £0 was restricted (2024: £268,767)

14

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

Analysis of expenditure on charitable activities

10 Charitable activities
Direct costs
Support costs
Governance costs
Printing, postage and stationery
Insurance
Legal and professional fees
Bank charges
Independent examiner's fees for reporting on
the accounts
Advertising
Heating and light
Depreciation
Other support costs
Telephone
Small equipment
Repairs and renewals
Purchases
Staff costs
Volunteer costs		 Unrestricted
Funds
£
25,622
116,069
54
5
347
6,030
11,249
1,845
170
3,173
3,220
146
500
1,790
564
170,784		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
122,454
-
-
-
-
33,718
156,172		 Total
2025
£
25,622
116,069
54
5
347
6,030
11,249
1,845
170
125,627
3,220
146
500
1,790
34,281
326,956		 Total
2024
£
30,616
104,979
2,713
-
328
4,930
3,056
1,448
46
4,787
3,179
2,050
500
530
11,344
170,507

Expenditure on charitable activities was £326,956 (2024: £170,507) of which £170,784 was unrestricted or designated (2024: £161,900) and £156,172 was restricted (2024: £8,607)

11 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner		 2025
£
500
520
1,020		 2024
£
500
370
870

15

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

12 Analysis of staff costs and the cost of key management personnel

Salaries and wages
Pension costs (defined contribution pension plan)		 2025
£
113,796
2,166
115,961		 2024
£
101,696
3,180
104,875

No employee received remuneration above £60,000 (2024: nil)

The key management personnel of the charity, comprise the trustees and the Managing Director. The total employee benefits of the key management personnel of the charity were £33,908.

13 Staff numbers

The average monthly head count was 5 staff (2024: 4 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Charitable activities
The parts of the charity in which the employee's work		 2025
Number
4.0
4.0		 2024
Number
4.0
4.0

14 Transactions with trustees

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

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

The following detail the related party transactions in the reporting period.

Timothy Bailey, who is a Director of the organisation and a Trustee of the Charity, is a Head of Practice at Xsite Architecture, who are leading on the restoration work taking place. Transactions are below.

Name of the trustee or related
party
Description
of the
transaction
Timothy Bailey
Trustee
Consultancy
Services
Relationship
to charity		 Amount
£
41,368		 Balance at
period end
£
41,368		 Amounts
written off
£
-

15 Defined contribution pension scheme

The charity operates a defined contribution pension scheme.The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £2,166 (2024: £3,180). There was £0 outstanding as at 31 May 2025 (2024: £0)

16

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

16 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

Office
Equipment
17 Tangible fixed assets
£
Cost
Balance brought forward
3,554
Additions
599
Disposals
-
Balance carried forward
4,153
Depreciation
Basis
SL
Rate
25%
Balance brought forward
2,737
Depreciation charge for year
929
Disposals
-
Balance carried forward
3,666
Net book value
Brought forward
817
Carried forward
487
18
19 Debtors and prepayments (receivable within 1 year)
20
Bank accounts and cash in hand
Stock
Café stock
Gift shop stock
Cash at bank and in hand
Prepayments		 Fixtures &
Fittings
£
8,063
-
-
8,063
SL
25%
8,063
-
-
8,063
0
0
2025
£
651
1,359
2,009
2025
£
5,155
5,155
2025
£
166,046
166,046		 Heritage
assets
£
114,463
-
-
114,463
SL
2%
25,184
2,291
-
27,475
89,279
86,988
2024
£
651
1,359
2,009
2024
£
4,999
4,999
2024
£
316,111
316,111		 Total
£
126,080
599
-
126,679
35,984
3,220
-
39,204
90,096
87,475

17

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

21 Creditors and accruals (payable within 1 year)

==> picture [416 x 95] intentionally omitted <==

----- Start of picture text -----
2025 2024
£ £
Social security and other taxes 1,521 381
Accruals
Other accruals - 500
Other creditors 4,494 4,890
6,015 5,771
----- End of picture text -----

22 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

23 Analysis of charitable funds

Analysis of movements in unrestricted funds

For the year ending 31 May 2025

Unrestricted funds
General unrestricted fund
Totals
For the year ending 31 May 2024
Unrestricted funds
General unrestricted fund
Totals		 Fund
balances
brought
forward
£
124,040
124,040
Fund
balances
brought
forward
£
113,022
113,022		 Incoming
resources
£
174,181
174,181
Incoming
resources
£
172,918
172,918		 Resources
expended
£
( 170,784 )
( 170,784 )
Resources
expended
£
( 161,900 )
( 161,900 )		 Transfers
£
-
-
Transfers
£
-
-		 Fund
balances
carried
forward
£
127,437
127,437
Fund
balances
carried
forward
£
124,040
124,040

Purpose of unrestricted funds

General unrestricted fund

The 'free reserves' of the charity

18

HEUGH GUN BATTERY TRUST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 May 2025

23 Analysis of charitable funds (continued) Analysis of movement in restricted funds

For the year ending 31 May 2025

Restricted funds
Historic England
Tees Valley Community
Foundation
The Arts Council - Mend Fund
The Arts Council
Totals
For the year ending 31 May 2024
Restricted funds
Historic England
Tees Valley Community
Foundation
The Arts Council
The Arts Council - Mend Fund
Totals		 Fund
balances
brought
forward
£
14,636
20,000
248,767
-
283,403
Fund
balances
brought
forward
£
14,636
-
8,607
-
23,243		 Incoming
resources
£
-
-
-
-
-
Incoming
resources
£
-
20,000
-
248,767
268,767		 Resources
expended
£
( 14,636 )
( 20,000 )
( 121,536 )
-
( 156,172 )
Resources
expended
£
-
-
( 8,607 )
-
( 8,607 )		 Transfers
£
-
-
-
-
-
Transfers
£
-
-
-
-
-		 Fund
balances
carried
forward
£
-
-
127,231
-
127,231
Fund
balances
carried
forward
£
14,636
20,000
-
248,767
283,403

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Historic England The Arts Council

The Arts Council - MEND Fund

To fund restoration work

To fund core costs and urgent restoration work To fund urgent restoration work

24 Capital commitments

As at 31 May 2025, the charity had no capital commitments (2024 -£nil)

25 Analysis of net assets between funds

Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets		 Unrestricted
Funds
£
87,475
38,814
1,149
127,437		 Restricted
Funds
£
-
127,232
-
127,232		 Total
2025
£
87,475
166,046
1,149
254,670		 Total
2024
£
90,096
316,111
1,237
407,444

19