REGISTERED CHARITY NUMBER: 1158379
THE 8IGNOR ROMAN VILLA CHARITABLE TRUST
TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

BIGNOR ROMAN VILLA CHARITABLE TRUST
Le
al & Admlnistrative Informatlon
For the Year Ended 31 December 2024
Trustees
Thomas Richard Tupper
James Kenny
Charity Number
1158379
Prlnclpal Address
Bignor Roman Villa
Pulborough
West Sussex
RH20 IPQ
Independent examlne
Cassidy5 Chartered Accountants
South Stour Offices
South Stour Road
Mersham
Ashford
Kent
TN25 7HS
Bankers
Natwest Bank plc
Brunswick Gate
23 Brunswick Place
Southampton
S015 2AQ
Solicltors
Trethowans LLP
The London Road Office Park
London Road
Salisbury
Wiltshire
SPI 3HP

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
DRAFT FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
CONTENTS
Page No:
Trustees, Report
Independent Examiner's Report
Statement of Financial Acitivltes
Balance Sheet
Notes to the Accounts
6-10

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
TRUSTEES, REPORT
For the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31
December 2024. The trustees have adopted the provisions of Accounting and Reportin8 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
1021 (effective l January 2019).
Objectives & Actlvltles
The charity's objects are (l) To preserve and protect the history and heritage of 8ignor Roman
Villa; and {2) To advance education regarding the historic and current importance of the 8ignor
Roman Villa site. The Bignor Roman Villa is open to the public and schools and educational
materials and guided tours are available. The funds generated from the activities are used to
preserve the Bignor Roman villa.
Publlc BeneAIt
I n setting the charity's objectives and planning its activities, the trustees have glven consideration
to and complied with the public beneflt guidance published by the Charity Commission for England
and Wales.
Achievements, Performance & Flnanclal Review
Results for the Year
Income from ticket sales, guided tours, guide books and workshops totalling £87,617 12023
£70,897) was received durlng the period. A claim of Gift Aid was also made, increasing income by
£6,259 (2023 £5,405) . Goverment grants of £42,21612023 - £59,823) were recived during the
year. Total income for the year was £137,57512023 - £138,613). The malntenance of the Roman
Villa during the period cost a total of £56,731 12023 £83,052) which included £40,920 of roof
replacement costs, and £11,850 to replace the classroom. Total expenditure for the year was
£131,115 12023 £149,625) resulting in a net income of £6,460 12023
net expenditure of
£11,012) for the year. A full breakdown of experiditure is shown in note 4 to the financial
statements.
Reserves Pollcy
The trustees will maintain reserves at a sufficient level to continue operation. The level of reserves
at 31 December 2024 is £43,446 (2023 - £36,986) which represented 55% {2023: 52%) of the
expenditure incurred during the year ended 31 December 2024, excluding roof and classroom
replacement costs that are not an annually occurring expense. The trustees consider this level of
reserves to be sufficient but continue to look for opportunities to generate additional income and
to control costs.
Structure, Governance and Mana8ement
Governance
The charity was established by a charitable trust deed on 7th August 2014 and is registered with
the Charity Commission, Charity Registration Number 1158379.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
TRUSTEES, REPORT
For the Year Ended 31 December 2024
Trustees
The trustees who served during the period were..
Thomas Richard Tupper
James Kenny
The power of appointing new trustees is vested in the trustees.
structure
The day to d3y administratlon of the charity is carried out under the guidance of the trustees.
Risk fartors
The trustees have examined where there may be risks which the charity could face and are
satlsfied that adequate controls are in place.
Approved by order of the board of trustees and signed on Its behalf by..
Thomas Rlchard Tupper
Trustee
Date:

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BIGNOR ROMAN VILLA CHARITABLE TRUST
Independent examlner's report to the trustees of The Bignor Roman Vllla Charltable Trust {'the charity,)
I report to the charity trustees on my examination of the accounts of the charity for the year ended
31 December 2024.
Responslbilities and basls of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the Trust's accounts carried out under Sectlon 145 of the Act and in
carrying out my examination I have followed all applicable Directlons given by the Charity Commission
under Section 145(5llb} of the Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
i. accounting records were not kept In respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records,, or
3. the accounts do not comply with the applicable requlrements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attentlon should be drawn in this report In order to enable a proper understanding of the accounts to be
reached.
S G Whorlow FCA
Cassidys Chartered Accountants
South Stour Offices
South Stour Road
Mersham
Ashford
Kent
TN25 7HS
Date: ......

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
STATEMENT OF FINANCIAL AcfiviTIES
For the Year Ended 31 December 2024
31.12.24
31.12.23
Unrestrlcted
Restrlcted
Total
Total
Funds
Funds
Funds
Funds
Notes
Income From
Donations
Grant Income
Charitable activities
Gift Aid Repayment
Rental Income
Interest Received
283
283
42,216
87,617
6,259
1,200
542
59,823
70,897
5,405
1,200
746
42,216
87,617
6,259
1,200
Total Income
95,359
42,216
137,575
138.613
Expendlture on
Charitable Activities
88.899
42,216
131,115
149,625
Total Expendlture
88,899
42,216
131,115
149,62S
Net {Expenditure)/income
6,460
6,460
(11,012)
Reconciliatlon of funds
Total funds brought forward
36,986
36,986
47,998
Total Funds Carried Forward
43,446
43,446
36,986
All income and expenditure was derived from continuing activities.
The notes form part of these financial statements.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
BALANCE SHEET
31 December 2024
Notes
31.12.24
31.12.23
Current Assets
Stocks
Debtors
Cash at Bank & In Hand
311
7,274
44,187
51,772
9,300
47,667
56,973
Creditors
Amountsfalling due within One Year
13,527
14,786
43,446
36,986
Net Current Assets
43,446
36,986
Total assets less Current Ilabllities
43,446
36,986
Net Assets
43,446
36,986
Funds
Unrestricted Funds
43,446
36,986
Total funds
43,446
36.986
The flnancial statements were approved by the Board of Trustees and authorised for issue on
and were signed on Its behalf by.,
Thomas Rlchard Tupper
Trustee
The notes form part of these financial 5tatementS.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
ACCOUNTING POLICIES:
1.1 Basis of Preparation
The financial statements of the charity, which is a public benefit entity under FR5 102, have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applica ble i n the U K and Republ ic of Ireland l FRS 102) (effective
l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared
under the historical c05t convention.
1.2 Incorne
All income Is recognised in the Statement of Financial Activities once the charity ha5 entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
1.3 Expendlture
Liabilitie5 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 headlngs 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.
1.4 Stock
Purchased gulde books are stated at the lower of cost and net realisable value.
1.5 Fund Accountlng
Unrestricted funds can be used in accordance wlth the charitable objectives at the dlscretion of the
trustees.
Restrlcted funds can only be used for particular restricted purposes withi n the objects of the charitv.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
1.6 Government grants
Government and other 8rants are recognised when 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.

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
INCOME FROM CHARITABLE ACTIVITIES
31.12.24
31.12.23
Ticket Sales
Miscellaneous Income from Guided Tours, Guide Books
& Workshops
83,373
67,51S
4,244
87,617
3,382
70.897
RENTAL INCOME
.12.24
31.12.23
Llcence fee
1,200
1,200
EXPENDITURE ON CHARITABLE ACTIVITIES
31.12.24
31.12.23
Management and Administration
Wages & Salaries
Advertising and Marketing
Guide Book5 net of Valuation Change
Insurance
Cleaning & Waste Hygiene
Light, Heat & Water
Rates
Repairs & Maintenance to Building & Ground5
Office Expenses
Bank & Credit Card Charges
Support costslsee below)
18,000
33,722
2,582
305
7,146
3,057
736
235
56,731
3,196
1,544
3,861
131,115
21,000
26,811
2,185
194
5,908
1,153
813
57
83,052
2,393
1,390
4,669
149,625
Support Costs
Accountancy Fees
Independent Examination Fee
Payroll and other f ees
2,214
696
951
3,861
2,880
660
1,129
4,669

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31
December 2024 nor for the year ended 31 December 2023.
There were no trustees, expenses paid for the year ended 31 December 2024 nor for
the year ended 31 December 2023.
STAFF COSTS
.12.24
31.12.23
Salaries and wages
Pension costs (def ined contributlon scheme)
32,941
781
33,722
26,590
221
26,811
There was I full time employee and an average of 5 seasonal part-time employees
dlrectly employed by the charity durlng the year (2023 - 1 full time employee and 5
seasonal part-time employees).
No employees received emoluments in excess of £60,000.
STOCK
.12.24
31.12.23
Guide Books
311
DEBTORS: Amounts Fallln8 Oue Wlthin One Year
31.12.24
31.12.23
Loan
Trade Debtors
Prepayments and accrued income
9,300
3,479
3,795
7.274
9,300

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
9 CREDITORS: Amounts Falling Due Within One Year
31.12.24
31.12.23
Trade Creditors
Accruals
8,777
4,750
13,527
2,246
12,540
14,786
10 FUNDS
01.01.24
Income
Ex
enditure
31.12.24
Unrestricted funds
General fund
36,986
95,359
88,899
43,446
Restrlcted funds
Protected Landscape
42,216
42,216
36,986
137.575
131,115
43,446
01.01.23
Income
Ex
endlture
31.12.
Unrestrlcted funds
General fund
47,998
78,790
89,802
36,986
Restrlrted funds
Protected Landscape
59,823
59,823
47,998
138,613
149,625
36,986
During the year restricted grants were received from the Farming in Protected Landscapes
pro8ramme to assist with the costs of replacing roofs, and replacing the classroom facilities.
11 Related Parties
There are transactions during the year with the trustee T R Tupper (Bignor Farm}. Included within
expenses are recharges of £36712023 - £406) for water costs and £nil {2023 - £1,200) for mower hire
and £50 {2023 £nil} for advertising costs.
Included within salaries is a refund of labour from T R Tupper (Bignor Farms) totalling £2.818 {2023 -
£2,753) for recharged salary costs for time incurred by staff working for T R Tupper during the year.
- As at 31 December 2024 there was an amount due from T R Tupper (Bignor Farms) of £2,81812023-
£3,179) within trade debtors,

THE BIGNOR ROMAN VILLA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024
11 Related Parties- contlnued
There are also transactions 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 of
W H Tupper.
Included within income is £1,20012022 - £1,200) receivable from Parsonage Barn Partnership
relating to rent- a licence fee- in respect of the Te3 Room.
I ncluded withi n salaries is a refund of labour f rom Parsonage Barn Partnership relating to the perlod
from May to November 2024 totalling £6,48312023 - £3,795) for recharged Salary costs for time
incurred by the charity's staff working for Parsonage Barn Partnership during that period. There is
also a charge from the partnership to the charity of £nil12023 - £2,040) for staff costs paid by the
partnership on behalf of the charity during the year.
Management and admlnlstration services of £18,00012023 - £21,000) were charged to the charity
from Parsonage Barn Partnership.
Included within cleaning and waste hyglene is £57712023 . £nil) recharged by Parsonage Barn
Partnership for cleaning and hygiene consumables used by the charity.
- As at 31 December 2024 there was an amount due from Parsonage 8arn Partnership of £6,483
(2023- £3,795) within debtors and due to Parsonage Barn Partnership of £8,77112023 £2,040)
wlthin creditor5.
io-