2025-12-31-accounts - The Fisher Parkinson Trust Limited

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REGISTERED COMPANY NUMBER: 05885257 (England and Wales) REGISTERED CHARITY NUMBER: 1132630

Trustees' Report and

Financial Statements for the Year Ended 31 December 2025

for

The Fisher Parkinson Trust Limited

Stephenson Smart (East Anglia) Limited Chartered Accountants & Statutory Auditors 22-26 King Street King's Lynn Norfolk PE30 1HJ

The Fisher Parkinson Trust Limited

Contents of the Financial Statements for the Year Ended 31 December 2025

	Page
Reference and Administrative Details	1
Trustees' Report	2 to 6
Report of the Independent Auditors	7 to 9
Statement of Financial Activities	10
Balance Sheet	11
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	14 to 21
Detailed Statement of Financial Activities	22 to 23

The Fisher Parkinson Trust Limited

Reference and Administrative Details for the Year Ended 31 December 2025

Trustees Mr J F Finn Mr D J Green Ms P E Hart Mr J R Murdoch Company secretary Mrs P M Jones Registered office 23 Dartford Road March Cambridgeshire PE15 8AN Registered company number 05885257 (England and Wales) Website www.FisherParkinsonTrust.co.uk Registered charity number 1132630 Auditors Stephenson Smart (East Anglia) Limited Chartered Accountants & Statutory Auditors 22-26 King Street King's Lynn Norfolk PE30 1HJ Solicitors Fraser Dawbarns LLP 42 High Street March Cambridgeshire PE15 9JR

The Fisher Parkinson Trust Limited

Trustees' Report for the Year Ended 31 December 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 2019).

Objectives and activities

Public benefit

The objects and aims of the charity are to apply the income and such part of the capital as the trustees think fit, through grants to support and enhance the opportunities of individuals and groups living in Wimblington, Stonea and Hook in Cambridgeshire.

The charity aims to benefit ex-students of Thomas Eaton Primary School in their further education and the community groups associated with the villages.

The trustees are satisfied that due regard has been given to the public benefit guidance published by the Charity Commission as required by section 4 of the Charities Act 2011.

The Fisher Parkinson Trust Limited

Trustees' Report for the Year Ended 31 December 2025

Objectives and activities Grantmaking Groups

The Trustees of the Fisher Parkinson trust will only accept applications from groups working in or associated to the villages of Wimblington, Hook, and Stonea, Cambridgeshire as set out in our objectives and subject to the following conditions:

Applications from individuals will not be considered.
Individual groups may only make one grant application in any one calendar year. Groups making a grant application must have a governing document and bank account with at least two signatories, who are not related.
Applications will only be considered for work which will provide a direct benefit or service to the villages of Wimblington, Hook and Stonea.
Applications from commercial or statutory organisations or national charities will not be considered.

All applications are assessed against the Fisher Parkinson Trust criteria:

Grant Applications will be processed annually in the calendar year. Where possible Grant Applications should me made in the first half of the year to give the Trustees adequate time to evaluate the application to give a decision by the end of the year.
Applications for grants can only be made using the standard Fisher Parkinson Trust Grant Application Form for Groups. All sections of the form must be fully completed, the form signed, and returned to the address on the bottom of the form with any supporting documents.
Applications will be acknowledged within two working weeks of receipt. Applicants will also be informed at this stage when they can expect to hear of the Trust’s decision.
All applications are assessed against the Fisher Parkinson criteria. The amount of funding available is limited and therefore some applications may be unsuccessful. The Trustees reserve the right to defer the assessment process to a later date.

All Applicants will be advised in writing of the Trustees decision. The Trustee’s decision is final.

Conditions of Acceptance of Grant

All grant monies must be spent within six months of the grant being gifted. If monies are not spent within this period the Trust may request they are repaid in full. Grant monies can only be used for the purposes as detailed in the Grant Application otherwise the monies must be returned to the Trust. The Trust reserves the right to request copy invoices of any expenditure relating to the grant to certify expenditure.

Monitoring & Evaluation

The Fisher Parkinson Trust has to ensure that all grants have been appropriately spent in line with the charitable objectives. An end of project report will be required detailing the difference the grant has made to your group and beneficiaries. Failure to comply with the above could result in the Trust requesting the return of the grant.

Students Grants

Students in need of financial aid in the pursuit of further education, subject to the following conditions:

The applicant must have been a past pupil of the Thomas Eaton School Wimblington for a minimum of two academic years.
At the date of application, the applicant must be between the ages of 16 to 20 years.
The applicant must demonstrate that they have already enrolled for tuition with an appropriate formal training provider.
The applicant must not have already received a grant from the Fisher Parkinson Trust.

The Fisher Parkinson Trust Limited

Trustees' Report for the Year Ended 31 December 2025

Objectives and activities

Applications by students can only be made once a year and subject to the following rules:

Applications for grants can only be made using the standard Fisher Parkinson Trust Grant Application Form for Students.
Application forms must be received by the last business day of September, before 5pm. All applications will be acknowledged within two working weeks and a decision will be made within two months.

Decision on Application

Awards granted will be dependent on the number of applicants each year.
The maximum awarded will be agreed by the Trustees annually.
All applicants will be advised in writing of the Trustees decision. The trustee’s decision is final.

Achievements and performance

Charitable activities

During the year eighteen grants were paid, seventeen to a student and one to a group. The charity is trying to use social media and open events to make people aware of the charity and apply for grants.

In 2024 a total of two grants were awarded by the charity, one to students and one to groups.

Investment performance

The Trustees have delegated control over all its Fixed Asset Investments to Croesus and Lucas Fettes. They are required to generate maximum income, whilst adopting a reasonably cautious attitude to risk so as to safeguard the investments of the Trust and achieve modest capital growth.

As anticipated, due to the economic climate the value of the investments has increased from £1,365,909 to a market value of £1,532,748 as at 31st December 2025.

It is anticipated that with the current economic climate the value of the investments may well increase in the short term, and with a medium to long term strategy being implemented, the Trustees continue to monitor the situation.

The Investment Properties continue to be let by Ellis Winters. With all properties being let for the year and a slight increase in monthly rents part way through the year, the properties have generated income of £98,503 compared to £88,816 in 2024.

Financial review

Financial position

Income during the year was £133,691 (2024 - £121,586) which is generated from rental properties and a portfolio of investments.

A surplus was made for the year of £148,988 (2024 - £820,956 this includes gains on investments of £775,388).

As at 31st December 2025 total reserves were £4,717,821 (2024 - £4,568,833).

Principal funding sources

The principal funding sources of the charity are currently and in the future by way of Rental and Investment Income derived from the capital assets owned by the Trust.

The Fisher Parkinson Trust Limited

Trustees' Report for the Year Ended 31 December 2025

Financial review

Reserves policy

Initially the Trustees have agreed a policy that wishes to consolidate the capital base of the Trust. Whilst the Trustees have the ability to distribute Capital Reserves as grants, they consider it prudent to protect the capital base, with a view to also enhancing income growth.

It is intended that the Trustees future policy is to distribute all but a minimum working balance of the income arising each year.

Trustees' indemnity insurance

The cost of trustees' indemnity insurance for the year was £750 (2024 - £707).

Structure, governance and management

Governing document

The charity 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.

Recruitment and appointment of new trustees

When a vacancy occurs among the Trustees, it is the policy of the remaining trustees to seek to appoint someone who is local to the surrounding area and known by them personally or by reputation to be a suitable, reliable candidate. That person would then be approached by the Trustees, to gauge their interest, after having had the objects of the Trust and the duties of a trustee explained to them.

The appointment of the directors/trustees shall by ordinary resolution be by the members of the company at a general meeting.

Organisational structure

During the year the Directors met four times to consider any requests for assistance received and to deal with various administrative matters, including the general criteria for investment and financial reporting.

The Directors were appointed at the first Annual General Meeting and one-third shall retire by rotation from office at each subsequent annual general meeting. Each Director retiring by rotation shall be eligible for re-election.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Statement of trustees' responsibilities

The trustees (who are also the directors of The Fisher Parkinson Trust Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The Fisher Parkinson Trust Limited

Trustees' Report for the Year Ended 31 December 2025

Statement of trustees' responsibilities - continued

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Auditors

The auditors, Stephenson Smart (East Anglia) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 21 May 2026 and signed on its behalf by:

Mr J F Finn - Trustee

Report of the Independent Auditors to the Members of The Fisher Parkinson Trust Limited

Opinion

We have audited the financial statements of The Fisher Parkinson Trust Limited (the 'charitable company') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of The Fisher Parkinson Trust Limited

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Trustees' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the trustees' Report.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of The Fisher Parkinson Trust Limited

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: the nature of the industry and sector, control environment and business performance including the key drivers for remuneration; the Charity's own assessment of the risks that irregularities may occur either as a result of fraud or error; results of our enquiries of management; any matters we identified having obtained and reviewed the charity's documentation of their policies and procedures relating to identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud.

In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and tax legislation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Andrews BSc FCA (Senior Statutory Auditor) for and on behalf of Stephenson Smart (East Anglia) Limited Chartered Accountants & Statutory Auditors 22-26 King Street King's Lynn Norfolk PE30 1HJ

21 May 2026

The Fisher Parkinson Trust Limited

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2025

31.12.25
Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
-
Investment income
3
133,691
Total
133,691
Expenditure on
Charitable activities
4
Rent Collection
19,929
Governance Costs
17,567
Charitable Activities
23,199
Total
60,695
Net gains on investments
75,992
NET INCOME
148,988
Reconciliation of funds
Total funds brought forward
4,568,833
Total funds carried forward
4,717,821

31.12.24
Total funds
£
-
121,586
121,586
49,290
11,037
15,691
76,018
775,388
820,956
3,747,877
4,568,833

The notes form part of these financial statements

The Fisher Parkinson Trust Limited

Balance Sheet 31 December 2025

31.12.25
Unrestricted
funds
Notes
£
Fixed assets
Investments
Investments
11
1,532,748
Investment property
12
2,871,070
4,403,818
Current assets
Debtors
13
15,940
Cash at bank
305,963
321,903
Creditors
Amounts falling due within one year
14
(7,900)
Net current assets
314,003
Total assets less current liabilities
4,717,821
NET ASSETS
4,717,821
Funds
15
Unrestricted funds
4,717,821
Total funds
4,717,821

31.12.24
Total funds
£
1,365,909
2,951,070
4,316,979
16,624
243,764
260,388
(8,534)
251,854
4,568,833
4,568,833
4,568,833
4,568,833

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 May 2026 and were signed on its behalf by:

Mr J F Finn - Trustee

The notes form part of these financial statements

The Fisher Parkinson Trust Limited

Cash Flow Statement for the Year Ended 31 December 2025

Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Acquisition of other investments Disposal of other investments Interest received Dividends received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	31.12.25 £ 37,859 37,859 (94,106) 83,259 3,113 32,074 24,340 62,199 243,764 305,963	31.12.24 £ 15,828 15,828 (20,885) 25,944 2,267 30,503 37,829 53,657 190,107 243,764

The notes form part of these financial statements

The Fisher Parkinson Trust Limited

Notes to the Cash Flow Statement for the Year Ended 31 December 2025

1.	Reconciliation of net income to net cash flow from operating activities	Reconciliation of net income to net cash flow from operating activities
			31.12.25	31.12.24
			£	£
	Net income for the reporting period (as per the Statement of Financial
	Activities)		148,988	820,956
	Adjustments for:
	Gain on investments		(75,992)	(775,388)
	Interest received		(3,113)	(2,267)
	Dividends received		(32,074)	(30,503)
	Decrease in debtors		684	1,858
	(Decrease)/increase in creditors		(634)	1,172
	Net cash provided by operations		37,859	15,828
2.	Analysis of changes in net funds
		At 1.1.25	Cash flow	At 31.12.25
		£	£	£
	Net cash
	Cash at bank	243,764	62,199	305,963
		243,764	62,199	305,963
	Total	243,764	62,199	305,963

The notes form part of these financial statements

The Fisher Parkinson Trust Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

Legacy income is recognised when receipt is probable and entitlement is established.

Interest receivable 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.

Income from investment properties is included in the income and expenditure account on an accrued basis.

Income on listed investments includes all realised and unrealised gains on investment. Dividends are recognised when receivable and the amount can be measured reliably by the Charity.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investments

Listed investments comprise stocks and shares quoted on recognised stock exchanges and are included in the balance sheet at their fair value, which has been ascertained by reference to their publicly reported mid-market value.

Other investments comprise investment properties situated in the United Kingdom and are included in the balance sheet at their fair value, which has been ascertained by the trustees after taking advice from the letting agents responsible for the management of the properties

The differences between fair value and the original cost of the investments are shown as unrealised investment gains or losses and transferred to the income and expenditure account. The difference between the balance sheet value and the proceeds of investments disposed of are shown as a gain or loss in the Statement of Financial Activities

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. Accounting policies - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash and cash equivalents

Cash is represented by cash in hand and deposits held with financial institutions repayable without penalty, net of bank overdrafts which are shown within borrowings in current liabilities

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events, that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are in respect of investments as described below.

3. Investment income

Rents received Income from listed investments Deposit account interest	31.12.25 £ 98,504 32,074 3,113 133,691	31.12.24 £ 88,816 30,503 2,267 121,586

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

4. Charitable activities costs

Rent Collection
Governance Costs
Charitable Activities
5.
Grants payable
Charitable Activities
The total grants paid to institutions during the year
Groups
The following material grants were paid to groups:
Wimblington Bowls Group
Thomas Eaton School PTA
The total grants paid to individuals during the year
Individuals

Grant
funding of
activities
Support
Direct
(see note
costs (see
Costs
5)
note 6)
Totals
£
£
£
£
19,929
-
-
19,929
-
-
17,567
17,567
-
10,525
12,674
23,199
19,929
10,525
30,241
60,695
31.12.25
31.12.24
£
£
10,525
2,500
was as follows:
31.12.25
31.12.24
£
£
2,025
2,000
31.12.25
31.12.24
£
£
-
2,000
2,025
-
was as follows:
31.12.25
31.12.24
£
£
8,500
500

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

6. Support costs

Management £ Governance Costs 426 Charitable Activities 3,354 3,780	Governance Finance costs £ £ - 17,141 9,320 - 9,320 17,141	Totals £ 17,567 12,674
		30,241

7. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

	31.12.25	31.12.24
	£	£
Auditors' remuneration	3,720	3,480

8. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

During the year three Trustees (2024 - two Trustees) were reimbursed for expenses. The total for the expenses for the year was £392 (2024 - £194).

9. Employees

The average number of employees during the year was NIL (2024 - NIL).

10. Comparatives for the statement of financial activities

	Unrestricted
	funds
	£
Income and endowments from
Investment income	121,586
Expenditure on
Charitable activities
Rent Collection	49,290
Governance Costs	11,037
Charitable Activities	15,691
Total	76,018
Net gains on investments	775,388

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

10. Comparatives for the statement of financial activities - continued

10.	Comparatives for the statement of financial activities - continued
		Unrestricted
		funds
		£
	NET INCOME	820,956
	Reconciliation of funds
	Total funds brought forward	3,747,877
	Total funds carried forward	4,568,833
11.	Fixed asset investments
		Listed
		investments
		£
	Market value
	At 1 January 2025	1,365,909
	Additions at cost	94,106
	Disposals at cost	(66,935)
	Unrealised gains	140,078
	Cash movement	(410)
	At 31 December 2025	1,532,748
	Net book value
	At 31 December 2025	1,532,748
	At 31 December 2024	1,365,909
	There were no investment assets outside the UK.
	Cost or valuation at 31 December 2025 is represented by:
		Listed
		investments
		£
	Investments held by Lucas Fettes	738,795
	Investments held by Insight Financial	734,971
	Wrap investment managed by Lucas Fettes	58,982
		1,532,748

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

12.
Investment property
Fair value
At 1 January 2025
Revaluation
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Fair value at 31 December 2025 is represented by:
Land
Properties
13.
Debtors: amounts falling due within one year
31.12.25
£
Other debtors
12,500
Prepayments
3,440
15,940
14.
Creditors: amounts falling due within one year
31.12.25
£
Trade creditors
1
Other creditors
200
Accruals and deferred income
7,699
7,900

£
2,951,070
(80,000)
2,871,070
2,871,070
2,951,070
£
891,070
1,980,000
2,871,070
31.12.24
£
13,370
3,254
16,624
31.12.24
£
-
200
8,334
8,534

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

15. Movement in funds

Unrestricted funds Unrestricted Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds Unrestricted Fund 133,691 TOTAL FUNDS 133,691	At 1.1.25 £ 4,568,833 4,568,833 Resources expended £ (60,695) (60,695)	Net movement in funds £ 148,988 148,988 Gains and losses £ 75,992 75,992	At 31.12.25 £ 4,717,821 4,717,821 Movement in funds £ 148,988 148,988

Comparatives for movement in funds

Unrestricted funds Unrestricted Fund TOTAL FUNDS Comparative net movement in funds, included in the above are Incoming resources £ Unrestricted funds Unrestricted Fund 121,586 TOTAL FUNDS 121,586	At 1.1.24 £ 3,747,877 3,747,877 as follows: Resources expended £ (76,018) (76,018)	Net movement in funds £ 820,956 820,956 Gains and losses £ 775,388 775,388	At 31.12.24 £ 4,568,833 4,568,833 Movement in funds £ 820,956 820,956

The Fisher Parkinson Trust Limited

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

15. Movement in funds - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds Unrestricted Fund TOTAL FUNDS	At 1.1.24 £ 3,747,877 3,747,877	Net movement in funds £ 969,944 969,944	At 31.12.25 £ 4,717,821 4,717,821

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
Unrestricted Fund	255,277	(136,713)	851,380	969,944
TOTAL FUNDS	255,277	(136,713)	851,380	969,944

16. Related party disclosures

During the year Trustees were reimbursed expenses totalling £392 (2024 - £194). At the year end there was an amount owed to Mr J Finn of £200 (2024 - £200).

The Fisher Parkinson Trust Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Income and endowments Investment income Rents received Income from listed investments Deposit account interest Total incoming resources Expenditure Charitable activities Rent collection Grants payable to groups Grants payable to individuals Support costs Management Insurance Membership fees Sundries Travel and meeting costs Finance Bank charges and interest Governance costs Auditors' remuneration Accountancy fees Legal fees	31.12.25 £ 98,504 32,074 3,113 133,691 133,691 19,929 2,025 8,500 30,454 3,254 100 356 70 3,780 9,320 3,720 3,760 9,661 17,141	31.12.24 £ 88,816 30,503 2,267 121,586 121,586 49,290 2,000 500 51,790 3,318 100 220 108 3,746 9,773 3,480 4,200 3,029 10,709

This page does not form part of the statutory financial statements

The Fisher Parkinson Trust Limited

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Total resources expended Net income before gains and losses Realised recognised gains and losses Unrealised gains/losses on listed investments Unrealised gains/losses on investment properties Net income	31.12.25 £ 60,695 72,996 155,992 (80,000) 148,988	31.12.24 £ 76,018 45,568 79,818 695,570 820,956

This page does not form part of the statutory financial statements