BIGGIN HILL MEMORIAL MUSEUM TRUST
ACCOUNT¥ FOR THE YEAR ENoeD
¥1 MARCH 2Q14
Charity Trumb•r.' 1162645

BIGGIN HILL MEMORIAL MUSEUM TRUST
INDEX TO ACCOUNTS FOR THE YEAR et4DED 11 MARCH 2024
CONTENTS
PAOE
R•f•r•nce •nd adn¥niitrativ• information
Tru#t••B' R•port
statement of TruBtsoB' R￿pon￿bIllIO
Indqpendqnt Examkn*• Roport
stht•ment of FlnanGlal Atho
Balanc• •h••t
10
Not06 to Ih• accounts

BIQ(4N MEMORIAL MUSEUM TRUST
REFERENCE AND ADIIIMSTRATIVE INFORMAnoN FOR THE YEAR ENDED 31 IAARCH 2024
TN•t•
ste￿•￿ Cthri Ichairmnl
18on Newman
Geoff P8rnakJ8 ffrtQ6urerl
Aden Lan*
&J• K•nway
ft•ul•t•v•d Ollltt*
8lggin Him M•modal Mu$•um
M•Sn Rood
ggin Hll
Westetham
TNI8 3EJ
Ch•hlty numb•r
1162645
aank•
M•lro Bank PLC
One Soulhampton Row
London
IhE18 511A
Evatyn Path•r8
46 Gr￿haM Str••t
London
EC2V 7BG
Ac¢ounlmts
MGBrtth• AEGtyJnt•nt• LLP
NO￿￿ HtyJ•e
2 Cr4y Rvid
Sldcup, K•nt
DA14 5DA

BIQQIN FILL IIEMORIAL MLISEUM TRusr
TRU8TEE8' REPORT FOR TNE YEAR ENDED 31 MARCII 2024
Tho tru*tea8 of Ihe Biggin Hill Memorial Mu8eum Trust preBOrtthelr rtPDrt ao tNStees tDoelh•r Ihe
61attrmen18 lor th• ye8r ended 31 March 2024 as r•qulrtd by Chafty rtwlgb'ons ond legl8letion.
stnKtur•, Qovamanc• and ManAg•m•nt
N•tsK• ollts• taov•mlng Do¢urn•ntaRd ¢oMlltthlon olth• ets•rfty
Th• nam•d Ihe Memulel Mu88um Truit ￿1th th•rty rogl#tr4lon number 1162845 undw •
tru•t dood dat•d 27 4irll 2015.
8o•Yd of tfUSt••$
Th• tr￿1?1• duAng th• yMrww•'.
81oph•n Can ID•Gembvr 2021- *•Mnti
ion (July 2D19-Pr••enO
Pln K Low (Jthnutyry 2022- S•ptember 20231
D•vld INnsta￿￿ IOeGernber 2021- 8vpt•mb•i 2023)
Dougl3B ShJr¥ (Juno 2022- S¢pt¢mbEI 202JI
Sue Kenway18•pt•mb•r 202>Pre¥#DtI
Aden L4#• (Septembei
G•off PwmakJslSeptember 202>Pro*vrtti
¢h•rfty obJoctlv•• #hd *ctlvltl•s In 202J124
l. Tv advan¢¢ th• •du¢4Ion of th• puE410, by malrrtilnlnu St Q8orgo'• Chip•l of RBm•mbran¢i, and
¢it8bll•hknll ind malntslnlng •n aooodited Trwe•um •xhltrAlng Ihe Story Of Wortd thv of
2. To pr¢••rv• for lh• ￿nOffl ofthe nalon St G•oTg8 8 W Chap•l ol RtM•nthr￿, In m•mory ofthM•
••rw•d In thè Aoyal ￿Jr For0• durtng Worfd War 2, and for hlltorfc ht•r8ot.
Actl¥i¢iu und•rtak•n to aGhi•v• obi•Gtiv•a
Th• ￿9g1￿ HIU Memortil opened on 30 J•nuary 2019 folo*lng • >y•ir prol•¢tl•d by th¢ London
8orough 018roml•y ond tho ￿ggIn Hlll Memorfal Mutoum TDJ6t. Th• mu•oum tdl•th• ¥tory of Britllln'j mo
famou# fighter stolon through the experf•nce8 01th06a Borved there, and tho commu1￿ty th4lBupportèd
thom. parttcularly thrlng Ihe Bat1• of 8rltaln ￿llgIn Plal mado IIB nime. Evory obJDGI and evèry pl¢lur• h
4 p•r6onal aitachment to ￿llgIn HI.
The mu••um Olhrn ¥1￿1￿r% a rel•ctr¥q. Ihoultht wovokkng. and Gar0￿￿ thLY•ographJd ttyjr through a r•ng0 of
human exp¢rlont¢B ￿fOre thvy ¢nt#r St Georye's RAF Chapel of Remembrance. Th18 8USter8 but Mo￿ng
m•mod•l was bu4t kn 1951 at th4 In6d9￿on of Wn6ton ChurchHI and h46 b¢•n r8Btor8d as part ofthe proloL£
In8ld•. ￿ the r•redoi bohlnd th• ohr. 8r• th• h•mw of454 alnnon Wnufrom th• Blgon Hlll
b1￿••1b 1939 and 1945.
glggln Hkl h • Bpwal plac•,. thè mu&oum and Chapel t811 a locel hlitory of gtobab 8lgnlllcan¢e. A p8opI•.fo¢￿ed
and $tory.thvèn apwoAch In both Iha mu88um and Chap81 alm8 to koop history allva kn pe￿bjIty. Our motto
lts'&ggln H*.. Intspthg ganer8¥ons', remombarfng Ihe Fewand honourlng tho Many,.

BIGOIN TrILL MEMORIAL MUSEUM TRL18T
YIIU8fEE3' REPORT FOR THE YEAR eNDeD 31 MARCH 2024
A¢tl¥ltl•* und•rtAkn t•*¢hhv• oW•¢llvM Iconlknu•dl
After 8 yemr of refvthlihmtshtkn the pro￿0￿# year, th• eath mDnthJk of 2L123f24 saw a pirtod of consdid8l0n.
Th• TDJ$t cononuod to make the noc9¥14ry Inwio¥¢menlk and repalr¥ to th• fabrlG ijl th• bulldthg to 8n6ur8 our
grt th• b¢•t pos•lblp ￿perf￿n¢•.
Atgu•t 2023 •aw th# ¥••lw4lon fjf lh• Mu8•um C4reet¢f1our th4nka go to KaU• Eth¥ard• for h•r rft•wlflcent
Itodar¥hlp OV•fth• partoo) l•adlnglheTru8tée8to 8thorll88 to filthe pNIUonofMuBeum DIts¢￿. l •m enormouvty
gmtertd to l•llow Twitv•i wintth• extra t￿1* to 1111 Iht tamporwy vdd. n•aT 88aft*a6￿Y and for th•lr part In
lh• recwfvnt w4o•i•.
E¥•ntstilly. S*minth• B•il•y *•• •ppobil•d vlth a •tArt date 016tr DeG•mb•r 2023 akYe•d.
Durlnllth• l•ts Juttjmn Trttst•i& •gr••d i naw d•anlng ¢C￿tract and molt dgnlflGanly6uwortedlh• newO*¢Gtoi
Ih th• raGwNmtnlolan èi*18trnttothè Im￿￿01&r*d a ￿￿en1¢ala 416l•tant. Illlfufthor enhllndngthe rAJ•tomer
•xp•rf•n¢•.
Throv*out th? ye•r Iho yoar our l•&m of lmalnll •nd ¥￿n￿OIS wlknuod to w•loom• ol all
Iloes, ￿1h rooulBrfywètkly18lks. InfomialSve wa￿}no lour8.
Thè ¥•ry hSghty r•¢ird•d MthlJnBol• ¢•f6 to Flay o k•y rol In th• •u•toln4blJty of thfr muieum,
wel¢Dtrdng regul•rr#tym vliltorn newvldtorn to the muuum and th•p•l. lrnportlndy to u•thi G•fé
en0￿•• u• to pro￿dI 4 ¢ommunlty fjdllty •nd hosts ov8nt• for v8ttraTrB end ttd￿ts at rlik of l•¢Aadcn.
A¢ImU￿ *p•elll¢ to th• Ch•p•l
WetsWy I¢￿1￿al contit)ue to be i ra8￿￿1 l•ilura, and throu￿0￿1 tho ro81 ol the year tht Ch•pd h•ld 4 numbar )[
Intarnmènt Df 4iho8. memorfal and chrf8tenlng8. The Fdehde ol St Oeoroe'l C*Jp¢l of Remtvnbr•nei
Gonlnue to rloy a key rol In In the Chapd.
TruBt8•6, Vthnt•8rn and Frf•ndi Gondnu• lo takt onomioui prfd• kn tyx V•t•r•n'• *lth R•m•mk¢•h¢¢ D•y,
V•leranb Doy and of courB8 B￿10 ofBrftsln Day 8•r¥lcei.
V0￿￿ta•r￿. contrllArtEoM
Tho Bigyn hll M•morial M￿0￿m tNIL•e• w¢re I￿r• of th• l•wed by th• Ch•rity C0mmi••ion ftsr
England andWele¥ on meelngtho legal rewSroments ofthe Chthrflei Ad r¢iirdlng the puE41tt b•noflL Altruitèes
oporatod In a vduntary cap4clty and wer•lng olthe TwNt•nd ¥N*pum tttsff w¢r• almtsd atdtllvtr4ng
th• obl•Gfve8 above.
Ji trugtett8 •r• vc4unteer6. The TwBt afid muBeum 6laff drew h¢•￿ty bcll wpport kn a very aolv¢ vc4Lmteei
rogrimmo. DuAng the period ofthlB repor(60m• JO pluN voluntsers ¢orthbthedto the da￿t￿4¢Y runnlno tsftha
musoum as wel a5 d•vebthg and introduclng now and Int•re$fjng subleGt mattor for our r8llul•r tslk6 to vl$ltors
and outreaGh groupB.
Fow Ar Trnlnthg Corp• Godots from the adl•GOnt 2427 ATC v¢hJnt•er•¢J •tth¥ mLM•um •• pgrt ollh¢
commllmerrt to the ￿ke of Edinburkth Aw4rd Scherne, •lthg •lx mu•eum •ttJ¢Jei stud4#ts from Blrkb¢¢k
Univernty. F￿r Duko of Edfiburgh •tydents not GonneGted Iv the ATC vr4unt•ered is p•rt Dllhe s¢hem¢.

BIQOIN HILL MEMORIAL MUSEUM TRUST
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
Fundmlskng
The Twst¢06 continu* to explwo way6 of knndino. Th18 indude6 wunBur61dp and gvuntB indudng thg hlrlnu
ofthe muB•um and Gifé.
Inv••lm•nt p•rfomwnc•
The TN•t aFpolTrt8d P•rlner6 W•41th Monag•m•niifkney to monap thé Irw¥twnt tsfth• £1.S6 nllllm rwrva•.
y way ol iome backwound the fijnd wa8 Ortglnalty hdd by the London 8orough ol %%*lth th• Truit
took the rasponsiblllty through the Investment managors operating w5th1n thè charlty seetor. The TnJ8t Fln8n¢è
Group hold• 6-monthty mootinp tho fiJnd moThager8 to m¢Jnrtor and nu￿re Ihe ando¥%Ment. At Ih• end ofthe
accoun￿n[ period th• market vobJ• of knve8kn•nts stood at £1.630.592 mlNIDn •ft•r 8 numbir drnwdo¥%mi
akY8•d by Truth8B to 0￿Part • r•v8nu• •hwll•ll •Thd ofth• N•t{On￿ Loltery H•rftaao Fundlny.
Fkn￿¢1￿ r•vl
Durfng th18 repNting parlod tho muuum r¢G•lv#d donalDn• pltdim tot411ng £187,714. Incomp gen•r•ted
trom the inve8tment. donaljons and therltsble a￿￿￿"t&. from operating cotsts were dÈductWè. rÈsuked In o
d•fidt of£139,049 for thè y••r.
Rv•r4u PoHcy
Gomè g8n•rot•d from the Invé6tmentfvnd16h•ld al T•8ewa8 to ursda￿￿ thi builnB8• pl•n. Th¢ fithdts o•n¢r•t*
InV￿￿tnt In¢omt to brtdi• Ihp gxp•¢l•d ohortfal of In¢ome to ¢xp•nJ￿re approxlm•tqly £60,000 per
•nnum, the equfval•nt of 4 c4r¢4 4% r•tym on th• Inv••tmvnL Thh In¢om• ¥hortfvl wth• expictvd to Idle on¢•
the Ntstionèl Loltery Heflt&9e Fund grant expired in Mèrch 2022. The reseThei held by the Trust may be dèpltsyttd
•tthe d8c*•t4on ollh• TruBt.
Prbnclpd ¥ourc•K olfun&*
Th• ￿991Th Hlll M•morf•l MuBaum c•ph•l and operatton•l budgrt*z• ￿nded by..
Th• Ubor Fund
Ih• HO￿ta90 Lott￿ Fund
London Borough ol Brornlèykn S•Gtlon 106 monl
Londcn 8orough ol 8ronrt6y'B C•pltal Programma
Tho TN•t •lBO bonthd trom 6maler dMalon6 from Ind￿￿JaI8 and •m•l ￿ganI••don* ai a• don•llw& of
mumum obioGl• 4ndteathlng ioolB.
Th• mothodl idopted forth• recrullrnefit and appolnlment ofnth¥ tNste¢%
Tlit compos￿￿7 of Uio Tiult Boaid is i*vith*d log￿￿1￿¥ Ir> ordw to llengr•te an apprLyrlato blllanGe of tskUl& and
exp•rfDn¢¢ •mono tru5tse•. DuAng Ihli p•rfod, three TvJ$ts•6 Bteppèd do￿ and thrao new Tru8tèai wère
appolnt•d Ihtr 06tobhhed INts￿•W proGaqq.

8la01N HILL MEMORIAL MUSEUM TRUST
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024
Th• ory￿kn*￿0naI *tructtbr• of th• charfty and how d•cl•l￿% w• mad•
Thé TN8t b8nefitsd from a Nadon81 Lthry Harltsge Fund grant Sacured by tha London Borougth of Bromtoy In
a880Cla￿On %%ith tho Tru8tfor tho con8truct.on ond d•liveryofth• Biggin HIIIMtmorlal Muieum andthepruerwotic
of Ihe Chapel and groundB. Thh indude6 Bupport for re¥￿u& co8ts In the first 3 years of oporaloTr. The London
Borough of &omloy fonnalty handed over re6pongibllty fof the rN6eum and Chapel to the Tw6t In NovombBr
2021, k￿ltinU•d towork thredywlth thè TnJBtuntil M8rth 2022 &B pwt olthe agra8m•ntw4th Ihe Natlonal Lottery
Harltage Fund.
ThttTN8fadw-ttrd8yworkduthgthSB perfod￿* organ4￿d by8ub-commfd•ttledtylndfvlthJal trusteeB coverfng
Governance. Flnancd. Fundraislno. Mat*dno and COmmuni￿￿on$. Cuf8tOri81. Edu¢abon. FAcilitieA M8naoement.
Hum•n Réiourw, 2 thvdopmwt the Chapd, The Tfuit wa• 4blè to meot m￿01Y olthou
remottty vla ZDOM.
ft•l•tl¢n•hlpT*Ith r¢lAl•d p•th•
7h• Tru•t¢orhOnyed lowthln parIh•rnh**￿th thè Londtyn 8tsrouih ol&on4•yln tho managem￿t oftho Nalonol
Lottory Hérflage Fund Brant a8 well aa other tsucceaaful fiJndng bids continuolly to improve the ¥hilor experience.
Th• Tru￿ )l*o h41 egtsbll8hed In*B th• Frlwda of St Gaorgo'8 RAF Chopd of R•m•mbronco.
Th• 8ub•lthary company, The Blggin Hll Memorlol Mu•eum Coryany Ltd, wu Ir¥Gorporntod on 9th ￿￿12010.
Th• MmpQnyd•￿t￿ nttn.¢hartt•bl• ¥p•rnOun• ofth• Mu•oum 8hop •nd •l•o lh• Mu8wm eofè. 7ho Company
c•M•d tr•dni •tth• •nd •fM•y 2022 and w•• wound up kn 8•pt•mbaf 2023.
by
• tru¥t¢•$ On...
•nd dgn•d by..
stap

8IOtsJN NLL MENORIAL MUS£UM TRUST
ITATeMeKr OF TRU8TEE$ RespoN81gILme8
Th? tru•tknb Irv re•pth•lNe for Prepr￿￿9 a tru•teM' rtyort nnd fin4ndal •tstements ￿ aGGDrd•n¢e
appHcable law and Unttéd bthgdtsm Ac¢o¥ntsng StsThd)rdt Iunlted lanidom Q•ner4ty A¢¢opted Ar¢ounlno
Pr4¢tiG•l.
Th¢14w •wW¢aW• to Engl•nd and Wfjl￿ r•quliM the th•rftytN•t•#• to pripare fln•ndal •ttht•ment•
for lach yeaithlth • knJ• And f•lr ￿¢W ufthe itate of •ffalrn of Ihe thadty Ind ofthe Inco￿nI reiour¢e• and
appllcaoan pl rn8ourv$, of lh• for thit pirlpd. In prip•rkng th¢ flnand•l $tatemftts, the bw¥tee8 ore
r•qutr•d to:
lelaot NiJh8bl• accOu￿tIng poll¢lè8 thèn 8ppty tham con8l•tthtty',
obseTh• th• mthods •hd prkndpleo In the Charth8 Sl•t?m•nt olR•¢ommMd•d Pradl¢• I%ORIT,'
make iudgm•nts and thii •r• r•asonaN8 and prudenL
•lats accounlng •land8rd8 ind Otthm￿lI of recommended pr•cllc• hav• b•en
fomowod. oubloctto ony moterfol deportureb d11d￿•d and txplolnod In the flnondal 1tst•m￿￿,. and
prepare the ffnanolal st8t•mgnts on th# gdng ¢on¢em bi•19 unlM• It l• thopproprf&t• to prq8um• thalthv
tharity *ill conbnu• in op•ration.
Th• trulloei ore rebpon•lbla for ka•pSng propw accoundng rèoord& that d8do8• reaionabl• acvjraey at •ny
me the flnandal po￿10n oftht eharlty and to enable Ihem to en8ureth4tlh8 flnanclal 8tatem•nts eompty th
ChorltieB A¢t 2011. tho applIca￿e ChaAti•8 IAccounla and Report81 Regulation8, and tha provi6icni of th• TN8t
da•d. Th•y are ￿B0 1è6pon61No for 8al•guardlng the a88ats of th• thorlty and t4thg r•a8onabh 8t¥p$ for th•
pray￿1￿n ano d•t•clon of fraud and oth•r Irreqularfl•8.
Th• tru6180• ar• ¥••pon*blo lof tho mainÈ•nonc• and iniewty of the chorily and fiThonual informition indud8d on
thfr charlty'B webetto In aCGord4nc• *lth l•lalI￿0Th kn th• u1￿1•d lQngdom go¥wnlng the pr•parallon •nd
dl6Bfrmln4lon of flnthdal Btstem•nts.

IQOIN HILL MEMORIAL MUSEUM TRUST
INDEPENDENT EXAMINERS REPORT
TIE TrUSTEES OF BIGOIN HILL MEMORIAL MUSEUM TRUST
I report to the tru8t¢•• on my •xawlTr•bon of thv finan￿01 ¥tatement• ot Memorfol Mu•oum Trust {*•
hadVI fortheyearfjndod 37 Marth 2024 ¥thlth comprfsv the Ststement ofHnandal A¢M•s. lh• BO￿n¢& Shaet
and r¢14tEd nots¥.
rppgrt l• mjde •ul•ly to th? Gh*lty'J tru•ts••, •5 4 boo*, In •¢G¢Yd•n¢i th I•6￿￿n 145 Of tha Ch&ril•s Act
2011. My work haB been undertaken 60 that I mlght Btste to Ihe thlltlty'$ trusteE• thDie mattorn l am rewlfed to
8tstv to them In report and for no other purpose. To Ihe fulle•t extent permtttsd by l#w, I do not ¥GGept
45sum• 1•5pon6SNllty to other than th• ¢h•rtty 4hd th• thirfty'• tr￿te￿ 15 • body. for my work, l¢y thi•
repprt, or for Ihv oplnlonl I hjva formed.
Re•ponslbMltle• and b•g19 ol report
Athe truthae ofthe chartyyou •r• r•8pondble lor th• Prepara￿On ofthe finahdal 8tat•m•nts In arKorthnc•hllh
the roqulr•moTrts ofth• Chadlls Act 2011 Ilhe Act'l.
I r•port In resp•¢t Of my è¥omln•lon ofthE th•rlty'8 finand•l ststimtnts ￿rrf•d out L￿dI1 tse¢bon 145 ofthe Aot
4nd In out my •y•mln•lDn I hav• tsl¢w¢d ￿1 th• I￿1¢11￿* Dlr¢doM g5v•n by th• Ch•rfty CtsMmts￿oTh
und* 145151(bl trfthe A¢t
An Indvpendent oxamlnition does not hvolve gathorinG al tho twdence ththt would bv requSred In In •udtt and
¢on•equpnty dDe• Ilot ¢oYJr Ill tre m•tter• Ih•t audRor GDn•ldDrn In gl¥lno th•lr op4nlon ¢n lh• flnon¢4al
t4toment•. The plafinlng and conthjct Df an au(Ui goeB beyond th• Ilmthd aoiur•nc• th•t •n Indop¢nd¢nt
exanlnafjon ¢4n prO￿de. Con6?quenty l oxwoii no aplnlon to ￿•ther the fln4nd•l •t4t¢mvnts w••tht 4'tru•
and falrf my Mport li IT￿1•d to tho•• mAtt•r• ••t out In th? Ind•pendgnt •x*mlnwh tht•m•nL
Ind•p•nd•nt •x•mln•rfs at•t•rn•nt
I havè ry •y8mlnalDn. l amllvm Ih81 no mit•rfal mottern hov• oomè to my Btt8nlon In oonn•olon *lth
Iho •xamlnaUon al￿n9 mo cause lo bdlov• that In any malorlal r•spacI'.
accounlng fècord• ￿re not kèpt In rw•ct ofthe Ghorfty 88 r•qulrod by 130 olthe Aot, or
th• thgnGlJl •t8t¢m•nl¥ not •¢¢ord Ihtr8• r¢corLkn.' or
the fin•nd•l •tatfrmonts do not corn￿ *rfth tho ￿￿1¢abl• rfr4ulr•mMts ¢onG•mlng th• fom and ¢Mt•ht
olaGGounts i•t tyjt kn tho Chorfd•B (Accounts aThd Rfjport81 RogdotScni 20De Dth•r Ihan iny fequlrgm•nt
th•1 the iCGDunts gfve a 'truo and falr wew vthlrh h not i rn*tt•r ¢Dnildor•d al pthrt ol an Independqnt
exanl5iia￿pI1.
I hwo no conGemB •fid h•v• wrno •(*OBi no oth•r m4tt•rn In Gonn•clon *lth th• •x•mln*lon to *thl¢h
Ihould bt dra￿ In report In order to enabl• 8 Pfop•r uTrd8rBtandnB of the finandol ilatoments to be r•aGh•d.
arr￿, FCA
For and on b•haMofMcBTldeB Acowntanto LLP. Nexim Howe. 2 Cray Rood. K•nt. DAt4 SDA
Dqt8'.

#IOQWHLLIIEIIOAi•L MVIEUM IRUST
4TATEMYITOV p￿￿c￿L￿¢TM1iEI FOR Tr*YF•JI SI*>ÉOS1 IA•ACH 1014
Uhr¢￿￿￿knd IlwlArd•d
Fundi
Fund•
Ta*•13031
11.500
7.482
12.251
11.
70.503
12.260
4,•17
3S,724
363,314
77315
31,135
IJA41
22,LV
23.OQ6
13,8
314
Rthlnq fvn4•'.
V••im•ntriilMg•rrtni&u
21*JO
21MI
1%.332
.74B
207,732
322.396
.Qg1
8UPPOrt
i?0
J21
rwin¢offl*Y•xvTrdttw•}b•f•r•qth74
olml
IOIA07
101,407
121,012>
01A0
p6,Jt•)
102A•)
P4M2)
PDJ141
Fwd•bftit I P•i12023
IC4.711
1.7U.241
1 7B¥ 141
mi¥ oèi 11 t# 17 fonn

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14.
BIGOIN HILL MEMORIAL MUSEUM TRII8T
NOTES TO THE ACCOUNTS FOR THe YEAR ENDED J1 IIAftCH 2024
ACCOUNTINa POUCIE8
The finand&l statsmonts hav¢ boe# prepared In accordan¢e wlth AccounffjTho and Reporong by ChaAI•s.'
Statement ol Rtcommend•d Prartce aP￿Icabl￿ to Yep￿n# Ihelr •GGpunts In •ccord•nce %
the FInan￿￿ R8porUng 5t8nd8rd opplcablt Sn th¥ UK and R•wbllB of Ireland (FRS 1021 ahd nwlcible
regul￿￿6.
Th• Ingndal stat•mantk hav• boon pr?parod t• k4v• o •nd lthlr, ￿¢W •#d have d¢p•rted from Ihe
Charf0￿ (A¢ctyJnts and R•pL¥tsI Rqwl4lonts 2008 onty tp Ihe •Klent requlred to provlde # 'true falr
vlow. Thla departyrè hal Inycfved and Repor￿￿9 by Ctharlurt prepahngthelraGGounts
in 4¢coidanee wth the R*porVng StAndard appllcable in the UK End Repubh'c of Ireland IFRS
1021 ratheTth8n the Accounlng ond Repordng by Chothé8.' Statsm•nt ofRé¢omm•nd•d Pr8dre •ff•GIv•
from 1 W 2005 ￿lch ho8 $lnce be￿ ￿1th¢*8￿.
8lggln Hlll M•modal M￿aum Trust m¢oty th• d9finttI￿ •f 4 wbU¢ b•n•lt und¢r FR8 102. PA•ots
nd 11a￿110￿ are Inttlahl recoont88d •t hhtOrfc￿ ¢Mt or tranudoft V￿￿• urd•# tsth•Mkp •t•t•d In th•
rd•vant accoun￿n9 notes.
Oroup JcGount8 have not b8*n prèptyr#d on tht ba*lB thatthe Twtst wallfieB ae
Tho fvllowlni IM th• aGcouhlng pdldel wthlth hav• ba•n Bpr418d In deaung wlth mot•rf•l It•m•'.-
It h th• oplnlon ofth•truBte¥o thatthe oftha golng conc*m b8818 ¢fa￿￿n￿￿O •MKtyJrlat• b•cau•v.'
Ihere ire no rnatorfal unr•rtalnbe8 rnlalng to •vents or condlOon• Ihat nT•y oa•t ilgnlflc•nt doubt
bouttho a￿lIty oltho thartyto coTrdnu• 08 a golng conc•m'.
ei•15 f¢a90114ble 8xp¢blaJon Jiatlht rharity has adequaltr re8OUiGe8 io coiiunuo In oparauoiiol
•xlrt•n¢• lorth• lom•D•tle fi￿J1•.
UnreBthryt•d In¢omo ￿Nd0 IhoB• tho trU•t•q8 •r• frea to ulo for ony purpolè In
rth•r&ne• ol the thirfluble obl•ct•. UnroB*Jlcted fundB Indude dwlgMt•d fttndl *th•T• the tru•t•tt. at
th•lr th#¢r¢dDn, h•ve for o ¥p•dflG PUIPOI•.
R•¥lriGl•d fundi •r• lufidl to b• us•d in aGGwdenG• *ilh w•rAfic r80tsiGboTh• in¥)0oed by th• d¢nw or tru8t
doèd,
Thar• 18 a dngl• Cap￿1 Fund. repr¢•¢nt8 money held a• oxpend4blo pormanont 0nd0vkn￿1l
vkn2r¢by thi In¢pmt bi Ipplled lor yneral purpoleu proo•8ds arfslng from tha lol• ol th•
fvnd• •rf1Sng ¢an be sJ•td for tharttsbl• purpM••.
F￿1her d￿t￿lI of each fijnd Brp dL4do8ed In Iht note$.
I Incomoll racogn4Bedanc•th• tharftyhi• •nbllBmwrttoth• Inoom•, ther•t•*Ull(4•ntG8rtalnty orr8c8lpt
and 80 ￿l￿prObabl0th0lth1InCoMéVm b¢r•¢dv•d,*ndth• JMD￿l0fInG0M8 Mc•lvaL4• me48ured
rdlably.
Donal￿8 arefecowlsèd b#eTh comNnlG•tsd l# r￿￿¥•d kn M￿ng￿lth ofbolh
tho amtyjnt and 6etU•mènt dats. In Ihe ev•ntthJt • don•lon 56 oublertto that roqulr• & Iwel of
perform8nce before the thartty 1$ endlled to Ihe nJhd5, Ihe Income 18 deferrerf Bnd nolrecoon18ed unfjl eRher
Ihose arB mrt, ￿ Ihe fulfilm¥nt ol thos¥ conthb'on6 16 whdly withln the control uflhb Gh*fjty
and it h probat4e that thos• ¢L￿d￿on& be fijlfilled in the rworong period.
Intor•gt on fvnd8 hokl (fi d•poitt16 Induded of thÈ tht4r?It or p•yat4e by the Bank.
DfvldendB gro roGognlsed oTrcÈ the dlvldtnd has bt•n dÈdartd and notllHtlth hD6 been recoived of the
dmdend ￿e. Thi6 18 normalty Lwon ntstifi¢afjon by our thv•BtmBnt I(￿160r or the dlyidend yidd ol the
Inv¢61mentportrDIIo.

12.
afjlN HILL MeMOIttAL MII8EUM TRUST
NOTES TO THE ACCOUNT8 FOR THE YEAR £NDE031 MARCH 2023
ACCOUNTINO POUCIES Icuntknurdl
Llabih'tiel Ire recognhed expendltstr? 01 8uon a8 Ihèr• L8 a l•gal or construthe ot419￿On ¢ommNItho
th• charitylo Ih•texpent4ture, probablv th4t•¢wem•nt￿ be r•qthr•d andthe 8mr¥Jnt oflhe obUo•tlon
•n be meo•urod roll•bty.
l •xpofidlture IB aGGNnted for on an ttcryuali b•sl&.Ml •xpèn&e8, Includng 8upport¢OBt8 and govornaThG¢
coats. are illocated or Jpporooned to Ihe typrjl￿we txpendtur• h•adlng6 kn tha Statement of fln*ncJ•l
aGOvlU8& Formc*e Inlorm￿on on Ihl• r•f•r to tho not• bdow.
Support costs have been (Offerin￿￿terf bth•en gov8rn8nc• cogts and othw •UPPLWt Go•l•. GovwThi#¢•
coth ¢omprfs• 01 td$lA Invol￿fig Ihé public 8ccountobUty ofthe ahd Its Mmdl•nce ￿1h rogulallon
ond goctd praGIG•. Thele ¢0118 IndudB ¢osts ralat8d to •tabJtory audlt ond logal leei togvth•r *lth in
app0rf￿MonI ofov•thfjad iupport oo•t• r&￿n0 t• Board méelny.
Qov•rniTrGe ind Bupport Go¥ts rdalng to hav• b•on appothomd ipprcWil#ty.
The allocatlon of 6UPPOrt and oovein•xGo coot& Ik anatysod In the notes.
Th• co•t• of9th•r*lhg ¢or*ht olhv•itmant m8nag8m•nt and Ityl I••i.
The expon(41ure on chldtsble ithll•• Induda• grants mod•, iovom•n¢o 0￿1• •nd In •pportlonm•nl ol
•uppprt •1 •how) In th• nots•.
Inveitmvnts Ire Inthlty r•Monl••d •t thdr trinB8Lllon vduo and I￿•¢gu￿￿ moawr¢d •t thelr mark•t
v￿u￿ thi •t th¢ bilgn¢• ¢h•*t dats u61ng th• ¢woted markvt prt¢e. Th¢ •tatam8nt of fln•ndal
•GM•* Indudt• th* n•t o•ln& and108￿• adqlng on revahJ￿0ll fynd thrputhout the Y￿r.
Th• do¢• not *¢wlw ¢¢ wrt opttonB, del￿￿•# c* oth•r ¢¢M￿*M IlnNndal Instrum¢nts.
kl
Th• r•gulw. unr••¢n'¢tad intsame is wJffit48nl ¢0 covor Ihe d•y to d•y runnirto olth• ¢harity.
Th• oy*¢d r¢••tvÈ pollcy for 2024wa6 to hove avallable i ￿nIMUM olj monlhl Èxp¢ndltureln unre•irfct•d
fvndts. on the rfik profile ol th• Income ond exp￿dIlut0, w•# d¢em•d an approprfat• •mountto
cover any •udden thmA•e• In •Xp?nd￿r¢ or dpcr8BB•B th InGom•.
y unr•thct¢d fvnd• hdd ty•r and obov• IhLq are r•gulirly morthred th• knt•ntlM 01 u4ng th•m to
forward Ihè thèrfty'È oblectfvei.
The r•6aThé policy 16 aMe66ttd by Ihe INii*o• Kor •ppropriat•M••.
Tf•dÈ and 0lh•r debtorn aré recowlsed ￿the s•tllement imountthJ• •ft•r any tr•de dIie￿nt gff•r•d.
Pr¢paymint8 •re ¥a￿ed at th• amount propad not of Nny tr•dv dl•wurf& thi.

13.
BIQQIN HILL MEMORIAL MUSEUM TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
ACCOUPlllNO POUCIES Icor*thu•dl
Cath at bonk 8nd kn hand IrTrdud•B eth and ehort tsrrn hlghty Iquld Inv•81M￿￿￿Ith a $hort mabjrlty of
Ihrea monlh6 t•le6• from tho dato of aGwI6￿0￿.
n) klo&
Stock18 hdd at th• lowr of oo•t •nd n•t r•4hJt4• ¥0￿•.
Crèdlor8 and yovi6loJ18 are rf cogn16ed wh*rv the has a prus¥nt obligaljon rvsuldnll from a past
event thit probl￿Y rnBuIt In the transfer of fvnd• to a Ihrd porty Ind the amount dLTr8 to 8Otd• th•
otdlgattoh be moawthd or eBlmatod rellBbty. Crodftots and provlblonB iro nonn• reGoqnli•d •t
tr•n80c0￿ Va￿e. Th•y ar• iub8equeThly mèaBur•d at amorOi•d cost uilng th* èffeth• inter•Bt mothod.
•Y￿pt wth•re th• of thb¢ounllng wiwld b• Imrn•tertal. In iuch ¢88•8 cre¢Jltorn orn •tated at th8
FInan￿lI IMtrumeTrts are claulfiod and aGGounttd lar, •Gcordlng lo the •ubitanGe of the rontroclliil
a￿￿ngement ￿ flnanclel a•80ts C￿ llrsancld labllldol. The cha￿ty or* ho• Inond41806ets and Il•bIl￿e6 of
nd that qualify oi ba8lc finond•l In•lnJmonts. 8•slc fiTrenclil InBtruments oro lfimalty r8GDgn16ed at
tr•n•10d￿ vipje. Théy ar• 6ubgaqu•nly mo•wr•d at om¢vJ•èd colt using thè •ffectlv8 Intèr06t molhod.
•xvpt %th•r* th? •ff•d of dloownfjno would b• Imm•t•d41, In vknlth M8• they •r• Btat•d ￿ roBt 118M
lrnpalrmantwhere opproprfatal.
E8Omat8B and￿dgeMentS are ¢c￿￿n￿81￿ •vabJ4ted and •ro bi•ed on hlotodGd eMperf•nG• and othfjr
faGtor3, Indudlng 8xPo¢tstt￿O of fu￿r0 8v•nts that iro bollov•d tc be f•4ion4ble und•r Ihe
01r￿￿￿tIncu.

14
9*41hLL fiwR4LPIU8RUIA TRUST
NOIISTOThEACCOUNTSFOAIHEYE•R ÈNDFts ¥1 I14RCM2•
2014
¢••t4 dlrttdy *¢lli•dt•
Tthl 1021
12,041
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7,Q20
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741
43,733
111.IB2
41,957
23,
24,282
12,701
15,8X
21￿
23
242
A•wirn4nd Nknt•Nnr4
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.4
21.13a
2Q7
22#¢13
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2021
JA4J
3,931
1.042
i.OU7
6,n4
724
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717
1•,43dl
34,S70
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17.257
34M70
2N7
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21.135
JS.724
XJ.J44
77.21S
21.136
¢￿tIn¢am•
Othqrlhllornp
EXPÉMDtrURF
21,433
22AJJ
322.318
213.3&1
io•,c
121.0121
1.1121

16
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17
PJQ014 TrIUIWR14LIIUSEUMTRU•T
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w•rn £O•tJl Plirth2024 (2023.'£9,W.
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