REGISTERED CHARITY NUMBER,. 1158379
THE BIGNOR ROMAN VILLA CHARITABLE TRUST
TRU5TEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

BIGNOR ROMAN VILLA CHARITABLE TRUST
al & Admlnlstratlve Informatlon
For the Year Ended 310ecember 2023
Trustees
Thomas Richard Tupper
james Kenny
Peter Geoffrey Ridout (deceased 27.7.231
Charlty Number
1158379
Prlnclpal Address
Blgnor Roman Vllla
Pulborough
West Sussex
RH20 IPQ
Independent examlne
Cassldys Chartered Accountants
South Stour Ofllces
Romon Road
Mersham
Ashford
Kent
TN25 7HS
Bankeys
N8tWe5t Bank plc
8runswitk Gate
23 Brunswlck Place
Southampton
5015 2AQ
Sollcltors
Trethowans LLP
The London Road Office Park
London Road
Sallsbury
Wiltshlre
SP13HP

R ROMAN VILLA CHARITABLETRUST
DRAFT FINANCIALSTATEMENTS
For the Year Ended 31 December2023
CONTENTS
Page No:
Trustee5' Report
Independent Examiner's Report
Statement of Flnanclal Acitivites
Balance Sheet
Notes to the Accounts
6-10

THE BIGNOR ROMAN VILLA CHARITA8LE TRUST
TRUSTEES, REPORT
For the Year Ended 31 December 2023
The trustees presenl their report with the flnanclal Statements of the charlty for the year ended 31
December 2023. The trLfStees have adopted the provisions of Accounting and Reporting by
Charlties.. Statement of Recommended Practice applicable to charities prepar￿n8 their accounts in
accordance with the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFRS
1021 (effective l January 20191.
Oblectlves & Actlvltles
The eharity's objects are111 To preserve and protect the hlstory and herltage of Blgnor Roman
Villa,. and 121 To advance educatlon regardlng the hlstoric and current importance of the Bignor
Roman Vllla slte. The Blgnor Roman Vllla is open to the publlc and schools and educatlonal
materials and guided tours are avallable. The funds generated from the activities are used to
preserve the Bignor Roman villa.
Publlc Benellt
In settlng the charlty's objectives and planning its activltle5, the trustees have given consideratlon
to and complied with the public benefil guidance published by the Charity Commission for England
and Wales.
Achlevements, Performance & Flnanclal Revlew
Resultsfor the Year
Income from tlcket sales. 8ulded tour5, gulde book5 and workshops totalllng £70,897 12022
£72,579) was received during the perlod. A claim of Gift Aid was also made. increasing income by
£5,40512022 - £1,130) . A goverment grant Df £59,823 12022 - £nlll was recived during the year.
Total income for the year was £138,61312022 £75,686). The maintenance of the Roman Vllla
durlng the perlod cost a total of £83,D52 1£2022 £5,8061 whlch Included £78.880 of roof
replacement Costs. Total expenditure for the year was 149,62512022 £86,207) resultlng in a net
expenditure of £11,012 12022 - net expenditure ol £10,521) for the year. A full breakdown of
expendlture Is shown In note 4 to the financial statements.
Reserves Pollcy
The trustees wlll malntain reserves at a sufflcient level to contlnue operatlon. The level of reserves
at 31 December 2023 Is £36,986 12022 - £47,998) whlch represented 52%12022.. 59%) of the
expenditure incurred durlng the year ended 31 December 2023, excluding roof replatement tosts
that are not an annually occurrlnE expense. The trustees conslder thls level of reserves to be
sufficlent but ¢ontlnue to look for opportun5tles to generate addltlonal Income and to control
costs.
structure, Governance and Management
Governance
The charlty was establlshed by a charitable trust deed on 7th Aueust 2014 and Is reglstered wlth
the Charlty Commisslon, charity Re81Stration Number 1158379.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
TRUSTEES, REPORT
For the Year Ended 31 December 2023
Trustees
The trustees who served durlng the perlod were..
Thomas Rlthard Tupper
James Kennv
Peter Geoffrey Rldout Ideceased 27.7.231
The power of appointing new trustees Is vested In the trustees.
Structure
The day to day admlnlstration of the charlty Is carrled out under the guldance of the trustees.
Rlskfactors
The trustees have examlned where there may be rlsks whlch the charity could face and are
satlsfled that adequate controls are In place.
Approved by order of the board of trustees and slgned on It5 behalf by:
Thomas Rlchard Tupper
Trustee
Date..

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BIGNOR ROMAN VILLA CHARITABLE TRUST
Independent emamlner's report to the trustees of The Blgnor Roman Vllla Charltable Trust I'the Charlty'l
I rÈporl to the charlty trustees on my examinatlon of the accounts of the charlty for the year ended
31 December2023.
Responslbllltles and basls of report
As the chailty trustees of the Trust you are responsible for the preparation of the accounts in accordance
with t17e requlrements of the Charitles Act 20111'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act anrl in
carrylng out my examlnation I have followed all applicable Directions given by the Charity Commisslon
under Section 14515llbl of the Att.
Independent examlner's statement
I have completed my examln3tion. I conflrm that no materlal matter5 have come to my attentlon in
cannettlon wlth the examlnatlon glvlng me cause to belleve that In any material respect..
accounting records were not kept In respect of the Trust as requlred by Sectlon 130 of the Act- or
2. the account5 do not accord wlth those records,. or
3. the accounts do not comply with the applicable requirements concernlng the form and content of
atcounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requlrement that the accounts give a trve and fair view which is not a matter considered a5 part of
an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon with the examlnatlon to whlch
attentlon should be drawn In th15 report In order to enable a proper understanding of the accounts to he
reached.
S G Whorlow FCA
Cassldys chaitered Accountants
South Stour Offlces
Roman Road
Mer5ham
Ashford
Kent
TN25 7HS

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
For the Year Ended 31 December 2023
31.12.2
1.12.22
UDre5trl¢ted Restylcted
Total
Total
Funds
unds
Funds
Funds
Notes
Income From
Donations
Grant Income
Charltable 3Ctivitles
Glft Ald Repayment
Rental Intome
Interest Received
542
542
59,823
70,897
5.405
1,200
746
292
59,823
70.897
5,405
1.200
746
72.579
1,130
1,200
485
Total Income
78.790
59,823
138,613
75,686
Expendlture on
Charltable Activltles
89,802
59,823
149,625
86,207
Total Expendlture
89,802
59,823
149,625
86,207
Net (EMpendlture)Iln¢ome
111,0121
111,0121
110,5211
Reconclllatlon of funds
Total funds brought forward
47,998
47,998
58.519
Total Fund5 Carrled Forward
36,986
36,986
47,998
All Income and expenditure was derlved from continuing activities.
The llotes form part of these financlal statements.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
BALANCE SHEET
31 December 2023
Notes
31.12.23
31.12.22
Current Asset5
Stocks
Debtors
Cash at Bank & In Hand
311
7,274
44,187
51,772
505
24,174
41,533
66,212
Credltors
Amounts falling due wlthln One Year
14,786
18,214
Net Current Assets
36,986
47,998
Total assets less current liabilities
36,986
47,998
Net Assets
36,986
47,998
Funds
Unrestrlcted Funds
io
36,986
47.998
Total funds
36,986
47,998
The financial statements were approved by the Board of Trustees and authorised for15sue on
24 September 2024 and were signed on its behalf by..
Thomas Rlchard Tupper
Trustee
The notes form part of these flnanclal statements.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2023
ACCOUNTING POLICIES:
1.1 Basis of Preparatlon
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by
Charitles.. Statement of Recommended Practice appllcable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland
IFRS 1021 (effective l January 20191,, Financial Reporting standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011, The flnancial
statements have been prepared under the historlcal cost convention.
1.2 Income
All income is recognised in the Statement of Finar)cial Activities once the charlty has entitlement
to the funds, It 15 probable that the Income will be received and the amount can be measured
reliably.
1.3 Expendlture
Liabllitles are recognlsed as expenditure as soon as there is a legal or constructive obligation
committlng the charity to that expenditure, it is probable that a transfer of economlc benefits
will be required In settlement and the amount of the obligation can be measured rellably.
Expenditure is accounted for on an accruals basis and has been classified under headlngs that
aEgregate all cost related to the category. Where costs cannot be directly attributed to
particular headin8S they have been allocated to activities on a basis consistent wlth the use of
1.4 stock
Purchased guide books are stated at the lower of cost and net realisable value,
1,5 Fund Accountlng
Unrestrlcted funds can be used in accordance with the charitable objectlves at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
harity. Restriction5 ar15e when 5peclfied by the donor or when funds are raised for particular
restrlcted purposes.
1.6 Grants
Government and other income grants are recognised when any performance condition5
attached to the grants have been met. it is probable that the income will be received and the
amount can be measured rellably.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTESTO THE FINANCIALSTATEMENTS
Forthe Year Ended 31 December 2023
INCOME FROM CHARITABLE ACTIVITIES
31,12.23
31.12.2022
Ticket Sales
Miscell£neous Income from Guided Tours, Gulde Books
& Workshop5
67,515
67,303
3,382
70.897
5,276
72.579
RENTAL INCOME
31.12.23
31.12.2022
Llcence fee
1,200
1,200
EXPENDITURE ON CHARITABLEACTIVITIES
31.12.23
1.12.2022
Management and Admlnistration
Wages & Salaries
Adverlislng and Marketlng
Gulde Books net of V31uatlon Change
Insurance
Cleaning & Waste Hygiene
Llght. Heat & Water
Rates
Repairs & Maintenance to Bulldlng & Grounds
Office Expenses
Bank & Credit Card Charges
Support Costs (see below)
21,000
26,811
2,185
194
5,908
1,153
813
57
83,052
2,393
1,390
4,669
149,625
30.000
29,994
2,203
1,275
5,349
1,694
836
348
5,806
2,321
1,309
5,072
86,207
Support Costs
Accourbtancy Fee5
Independent Examination Fee
Payroll and other fees
2,880
660
1,129
4.669
2,890
750
1,432
5,072

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTESTO THE FINANCIALSTATEMENTS
For the Year Ended 31 December 2023
TRUSTEES, REMUNERATION AND BENÉFITS
There were no trustees, remuneration or other beneflts for the year Ènded 31
December 2023 nor for the year ended 31 December 2022.
There were no trustee5' expense5 pald for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
STAFF COSTS
31.12.23
31.12.2022
Salaries and wages
Penslon costs Idefined contrlbutlon scheme)
26,590
221
26,811
29,202
792
29,994
There was I full time employee and an average of S seasonal part-time employees
directly employed by thè charlty durlng the year12022 - 1 full time employee and 5
seasonal part-tlme employees),
No employees recelved emoluments in excess of £60,000.
STOCK
31.12.23
31.12.2022
Guide Books
311
505
DEBTORS: Amounts Falllng Oue Withln One Year
31.12.23
31.12.2022
LDan
Trade Debtors
Prepayments and accrued Income
11,246
12,896
32
3,479
3,795
7,274
24,174

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2023
CREDITORS: Amounts Falllng Due Wlthin One Year
31.12.23
31.12.22
Trade Creditors
Accruals
2,246
7,540
9,786
2,214
16,000
18,214
10 FUNDS
01.01.23
Income
Ex
endlture
31.12.23
Unrestrlcted funds
General fund
47,998
78,790
89,802
36.986
Restrlcted fund5
Protected Landscape
59,823
59,823
47,998
138,613
149,625
36,986
1.01.22
Income
Ex
endlture
31.12.22
Unrestrlcted funds
General fund
58,519
75,686
86,207
47,998
During the year a restricted grant was received from the Farmin8 in Protected Landscapes
programme to assist wlth the costs of replacin8 roofs.
11 Related Parties
There are transaetions during the year with the trustee T R Tupper18ignor Farml. Included
withln expenses are recharges of £40612022 - £nill for water costs and £1,20012022 - £1,200)
for mower hlre.
Included wlthln salarles Is a refund of labour from T R Tupper (Blgnor Farms) totallin8 £2,753
12022 - £3,883) for recharged salary costs for time Incurred by staff working for T R Tupper
during the year.
- As at 31 December 2023 there was an amount due from T R Tupper {Blgnor Farms) of £3,179
12022- £3.8831 within trade debtors.
There are also transaction5 during the year with Parsonage Barn Partnership, a partnership
between W H Tupper and L Tupper. W H Tupper Is the son of the trustee T R Tupper and L
Tupper is the wife tsf W H Tupper.
- The loan due from Parsonage Barn Partnershlp to the charity was fully repald as at 31
December 202312022 - £11,246). The loan accrued Interest, with interest of £74612022- £4851
being charged for the year.
Included withln Income Is £1,20012022 - £1.2CNJI recelvable from Parsonage Barn Partnership
relatlng to rent- a licence fee- In respect of the Tea Room.

THE BIGNOR ROMAN VILLA CHARITA8LE TRUST
NOTES TO THE FINA
ci
L STATEMENTS
For the Year Ended 31 December 2023
11 Related Parties- cgntlnued
Included wlthln salarles Is a refund of labour from Parsonage Barn Partnershlp relatlng to the perlod
from May to December 2023 totalling £3.79512022- £6.9431 for recharged salary costs for tln)e
Incurred by the charlty's staff worklng for Parsonage Sarn Partnership during that period. There Is
also a charge from the partnership to the charity of £2,04012022 - £nlll for stafl costs paid by the
partnershlp on behalf of the charlty durln8 the year.
ManaEement and admlnlstratlon servite5 of £21,00012022- £30,000) were charged to the charlty
from Parsonage Barn Partnershlp.
Included wlthin cleonlnE and waste hyBiene is £012022 £5681 recharged by Parsonage Barn
Partnership for cleaning and hygiene consumables used by the Charlty.
As at 31 December 2023 there was an amount due from Parsonage Barn Partnershlp of £3,795
12022- £8,143) wlthln debtors and due to Parsonage 8arn Partnership of É2,04012022 - £2,179)
wlthin creditors.
io-