2025-03-31-accounts

Charity registration number: 1159636

Shirley's Bone and Flint Mill Volunteers

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Shirley's Bone and Flint Mill Volunteers

Contents (continued)

Reference and Administrative Details	1
Trustees' Report	2 to 3
Independent Examiner's Report	4
Statement of Financial Activities	5 to 6
Balance Sheet	7
Notes to the Financial Statements	8 to 18

Shirley's Bone and Flint Mill Volunteers

Reference and Administrative Details

Trustees

Secretary

Dr Bernard Lovatt, Treasurer (resigned 23 October 2025) Mr Charles Green MBE, (resigned 23 October 2025) Mr Timothy Ludford, (resigned 23 October 2025) Dr Barry Job, (resigned 23 October 2025) Mr John McGirr Mr Paul Ogden, (resigned 23 October 2025) Richard Bateman, (resigned 23 October 2025) Peter Wright, (resigned 23 October 2025) Christine Reader Andrew Thomas Perkin Anne-Marie Wright, (resigned 3 December 2024)

Charity Registration Number

1159636

Independent Examiner Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD Principal Office Lower Bedford Street Etruria Stoke-on-Trent Staffordshire ST4 7AF Registered Office 5 Redheath Close Silverdale Newcastle Staffordshire ST5 6SQ

Page 1

Shirley's Bone and Flint Mill Volunteers

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.

Objectives and activities

Objects and aims

The objects of the CIO are for the public benefit to preserve historic machinery, artefacts and buildings, in particular at Jesse Shirley's Etruscan Bone and Flint Mill, Etruria, Stoke-on-Trent, and to advance the education of the public in the same and their history.

Public benefit

The Charity operated the Etruria Industrial Museum and maintained Shirley’s Bone and Flint Mill. The mill was put into steam on four weekends when the public were admitted and talks and guided tours provided. The museum was open to the public on every Friday from March to November. At other times, school, history and special interest groups were hosted for educational purposes. A number of outreach events were provided for clubs. The Etruria Canals Festival and the Etruria Classic Vehicle and Vintage Stationary Engine Rally were organised and held at the museum. Significant funds were expended on promotion of the museum locally and nationally.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Keeping the site tidy by litter picking, grass cutting, building cleaning and general maintenance to provide a safe outside environment for public and visitor use.

General maintenance of the mill machinery during the winter ensured the annual certification of the 1903 Cornish boiler was renewed and the mill could operate.

Organising four weekend steaming events including the Etruria Canals Festival which attracted approximately 4000 visitors to the site, mainly from the local area. Vintage Stationary Engine and Classic Vehicle rallies. The Charity supported the National Heritage Open Days in September with the theme, ‘Routes - Networks – Connections’. External speakers were engaged to present talks on ‘The Golden Age of Canals’ and ‘Connecting the Potteries to the World’. Public entry was free.

The museum opening to the public on every Friday visitor numbers, mainly from outside area, with many from overseas, was approximately the same as in the previous year.

Further work was carried out to improve the Canal Warehouse which provides a space for community activities. A new floor was installed using funds from a private

Use of volunteers

Volunteers provided all the labour to maintain and operate the museum and mill. This is to include mill and site maintenance, restoration and repair of the mill, education, sales and marketing, accounts and general administration.

Financial review

The financial results are shown on pages 5 to 19 of this report.

Policy on reserves

The policy is to keep a cash balance of approximately £20,000 with a minimum of £15,000 in the bank with around £1,000 in the current account and the balance in a savings account. Trustees and officers are required to inform the treasurer if a planned expenditure is more than £500. At the year end unrestricted reserves were £29,960 (2024: £36,083).

Page 2

Shirley's Bone and Flint Mill Volunteers

Trustees' Report (continued)

Structure, governance and management

Nature of governing document

Shirley's Bone and Flint Mill Volunteers is constituted as a Charitable Incorporated Organisation (CIO).

Recruitment and appointment of trustees

The trustees are elected by the members.

The annual report was approved by the trustees of the charity on .................... Jan 26, 2026 and signed on its behalf by:

A T Perkin ~~...........................~~ A T Perkin (Jan 26, 2026 08:37:05 GMT) .............. Andrew Thomas Perkin Trustee

Page 3

Shirley's Bone and Flint Mill Volunteers

Independent Examiner's Report to the trustees of Shirley's Bone and Flint Mill Volunteers

I report to the trustees on my examination of the accounts of Shirley's Bone and Flint Mill Volunteers for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of Shirley's Bone and Flint Mill Volunteers 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 Shirley's Bone and Flint Mill Volunteers's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’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:

1. accounting records were not kept in respect of Shirley's Bone and Flint Mill Volunteers 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 accounting requirements 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 attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Daryl Denson ACMA

VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD

Jan 27, 2026

Date:.............................

Page 4

Shirley's Bone and Flint Mill Volunteers

Statement of Financial Activities for the Year Ended 31 March 2025

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Total Income Expenditure on: Raising funds 6 Charitable activities 7 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15	Unrestricted £ 711 13,073 2,262 162 16,208 (688) (21,643) (22,331) (6,123) 36,083 29,960	Total 2025 £ 711 13,073 2,262 162
		16,208
		(688) (21,643)
		(22,331)
		(6,123) 36,083
		29,960

The notes on pages 8 to 18 form an integral part of these financial statements. Page 5

Shirley's Bone and Flint Mill Volunteers

Statement of Financial Activities for the Year Ended 31 March 2025 (continued)

Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Total Income Expenditure on: Raising funds 6 Charitable activities 7 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15	Unrestricted £ 12,704 8,045 4,104 266 25,119 (1,077) (20,427) (21,504) 3,615 32,468 36,083	Total 2024 £ 12,704 8,045 4,104 266
		25,119
		(1,077) (20,427)
		(21,504)
		3,615 32,468
		36,083

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 15.

The notes on pages 8 to 18 form an integral part of these financial statements. Page 6

Shirley's Bone and Flint Mill Volunteers

(Registration number: 1159636) Balance Sheet as at 31 March 2025

Note Fixed assets Tangible assets 12 Current assets Debtors 13 Cash at bank and in hand Creditors: Amounts falling due within one year 14 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 15	2025 £ 14,846 5,575 16,659 22,234 (7,120) 15,114 29,960 29,960 29,960	2024 £ 15,355 7,388 13,846
		21,234 (506)
		20,728
		36,083
		36,083
		36,083

The financial statements on pages 5 to 18 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: Jan 26, 2026

A T Perkin

. ~~...........................~~ A T Perkin (Jan 26, 2026 08:37:05 GMT) ............. Andrew Thomas Perkin Trustee

The notes on pages 8 to 18 form an integral part of these financial statements. Page 7

Shirley's Bone and Flint Mill Volunteers

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

1 Accounting policies

Statement of compliance

The financial statements 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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Shirley's Bone and Flint Mill Volunteers meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income, including donations, gifts, legacies and grants that provide core funding or are of a general nature, is recognised when, the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 8

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Freehold Land & Property Plant & Machinery

Depreciation method and rate over estimated useful life. 25% per annum on a reducing balance basis.

Page 9

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is establised when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Page 10

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 11

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

2 Income from donations and legacies

Donations and legacies; Donations from companies, trusts and similar proceeds Donations from individuals Donations and legacies; Donations from companies, trusts and similar proceeds Donations from individuals Gift aid reclaimed Grants, including capital grants; Government grants 3 Income from charitable activities Admissions Hire Admissions Hire	Unrestricted funds General £ 63 648 711 Unrestricted funds General £ 158 1,705 880 9,961 12,704 Unrestricted funds General £ 6,878 6,195 13,073 Unrestricted funds General £ 2,892 5,153 8,045	Total 2025 £ 63 648
		711
		Total 2024 £ 158 1,705 880 9,961
		12,704
		Total 2025 £ 6,878 6,195
		13,073
		Total 2024 £ 2,892 5,153
		8,045

Page 12

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

4 Income from other trading activities

Trading income; Sales of goods and services Other trading income Membership subscriptions Trading income; Sales of goods and services Other trading income Membership subscriptions 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits Interest receivable and similar income; Interest receivable on bank deposits	Unrestricted funds General £ 1,566 606 90 2,262 Unrestricted funds General £ 3,185 829 90 4,104 Unrestricted funds General £ 162 162 Unrestricted funds General £ 266 266	Total 2025 £ 1,566 606 90
		2,262
		Total 2024 £ 3,185 829 90
		4,104
		Total 2025 £ 162
		162
		Total 2024 £ 266
		266

Page 13

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

6 Expenditure on raising funds

a) Costs of trading activities

Note Costs of goods sold Note Costs of goods sold	Unrestricted funds General £ 688 688 Unrestricted funds General £ 1,077 1,077	Total 2025 £ 688
		688
		Total 2024 £ 1,077
		1,077

Page 14

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

7 Expenditure on charitable activities

Mill and site maintenance Advertising and promotion IT costs Stationery Independent Examination and accountancy Insurance Sundry expenses Depreciation Subscriptions Events Telephone Mill and site maintenance Advertising and promotion IT costs Stationery Independent Examination and accountancy Insurance Legal fees Sundry expenses Depreciation Subscriptions Events	Activity undertaken directly £ 4,049 2,200 2,973 769 1,105 6,753 467 509 1,930 410 478 21,643 Activity undertaken directly £ 2,280 4,359 3,029 584 1,413 5,907 313 1,008 512 424 598 20,427	2025 £ 4,049 2,200 2,973 769 1,105 6,753 467 509 1,930 410 478
		21,643
		2024 £ 2,280 4,359 3,029 584 1,413 5,907 313 1,008 512 424 598
		20,427

Page 15

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

8 Analysis of governance and support costs

Governance costs

Independent examiner fees Examination of the financial statements Independent examiner fees Examination of the financial statements 9 Net incoming/outgoing resources Net (outgoing)/incoming resources for the year include: Depreciation of fixed assets	Unrestricted funds General £ 450 450 Unrestricted funds General £ 440 440 2025 £ 509	Total 2025 £ 450
		450
		Total 2024 £ 440
		440
		2024 £ 512

10 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 16

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

12 Tangible fixed assets

12 Tangible fixed assets
Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 13 Debtors Trade debtors Prepayments VAT recoverable 14 Creditors: amounts falling due within one year Trade creditors Accruals	Land and buildings £ 18,000		Other tangible fixed asset £ 1,198 1,198 603 149 752 446 595 2025 £ 168 5,545 (138) 5,575 2025 £ 6,132 988 7,120		Total £ 19,198 19,198 3,843 509 4,352 14,846 15,355 2024 £ 1,574 5,544 270
	18,000		1,198
	3,240 360		603 149
	3,600		752
	14,400		446
	14,760		595
			2025 £ 168 5,545 (138) 5,575 2025 £ 6,132 988 7,120
					7,388
					2024 £ - 506
					506

Page 17

Shirley's Bone and Flint Mill Volunteers

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

15 Funds

15 Funds
Unrestricted funds General Unrestricted Funds Unrestricted funds General Unrestricted Funds	Balance at 1 April 2024 £ 36,083 Balance at 1 April 2023 £ 32,468	Incoming resources £ 16,208 Incoming resources £ 25,119	Resources expended £ (22,331) Resources expended £ (21,504)	Balance at 31 March 2025 £ 29,960
				Balance at 31 March 2024 £ 36,083

16 Analysis of net assets between funds

Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets	Unrestricted funds General £ 14,846 22,234 (7,120) 29,960 Unrestricted funds General £ 15,355 21,234 (506) 36,083	Total funds at 31 March 2025 £ 14,846 22,234 (7,120)
		29,960
		Total funds at 31 March 2024 £ 15,355 21,234 (506)
		36,083

17 Related party transactions

There were no related party transactions in the year.

Page 18

2026-01-27

Final Audit Report

SBFMV 2025

Created: 2026-01-26 By: VAST Accounts ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAkpxgLOD6Fm_0JlEwgBhU4F-lEcRoR1Be

"SBFMV 2025" History

• Document created by VAST Accounts ([e-mail])

2026-01-26 - 8:33:05 AM GMT- IP address: 90.200.179.98

• Document emailed to [e-mail] for signature

2026-01-26 - 8:34:45 AM GMT

Email viewed by [e-mail]

2026-01-26 - 8:35:19 AM GMT- IP address: 90.251.246.71

• Signer [e-mail] entered name at signing as A T Perkin

2026-01-26 - 8:37:03 AM GMT- IP address: 90.251.246.71

Document e-signed by A T Perkin ([e-mail])

Signature Date: 2026-01-26 - 8:37:05 AM GMT - Time Source: server- IP address: 90.251.246.71

• Document emailed to Daryl Denson ([e-mail]) for signature 2026-01-26 - 8:37:07 AM GMT

Email viewed by Daryl Denson ([e-mail])

2026-01-27 - 8:45:52 AM GMT- IP address: 31.94.32.79

Document e-signed by Daryl Denson ([e-mail]) Signature Date: 2026-01-27 - 11:02:46 AM GMT - Time Source: server- IP address: 195.62.193.126

Agreement completed.

2026-01-27 - 11:02:46 AM GMT