BKII4N HILL MEIIORiAL IIUSEUM TRUST A¢COVIIT3 FOR THE YEAR ENDED JI MARCH 2•26 Chariiy number 1162645 BhJlJN HLL MEMORIAL MUSEUM TRUST INDEX TO A¢CCiINTS FOR THE YEAR ENDED 31 MARCTrF 2025 c1￿￿7ENT5 PAGE Reference and gdmkn15trnthve knformotion Trust•es' Report stAternent of Trustees, R•5FoJn8ltrfMes Independ￿t Ra B8l&nce sh••t Notesto the acc4JUrts 10-16 81GaN HILL MEMORIAL MUSEUM TRUST REFERENCE AND ADM141STrATIVE IIIFORMAIION THE YEAR ENDED 31 MARCH 2026 Trustrts stephen Car Ichqiwnl Geoff Porm8ki5 ffreasuttrl Aden Lane Je Kenway Carol ￿nn Arthony Dr￿{4¢ R•glst•rnd Olllce Blggkn Memoibftl Musauffl •Aakn Road Bhogin Hil *5twham TN18 3EJ Charty numts•r 1182045 B•nk•Y• IAetro Bank PLC One Soulh8mptM Rr Londc tI8SHA Inv••kn•nt m•n•g•w¥ ewtyn P8the 45 Gresham $1rno1 London EC2V78G A¢¢ountsM• Mc8rxles AC￿j￿1•[￿ LLP Nèxus Houso 2 Cr•y R¢)ad Swjcup. Kenl ts414 SDA BIG￿N HILL MEM¢XAL MItsEUM TRUST TrUSTEES' REP(X¢T FOR ThE YEAR ENDED 31 MARCH 2026 The Iwstees olthe 8bJgir5 Hll Mernrial Trusi FNtsenithek report as tsustees tooether*ith thry ￿n4r￿141 5tsternents forthe year ended 31 Uarch 2025 as rEqUV2d by Ch8rfty reguLqlkns 8ThJ legblth. Strucwr8, Gov•manc• and Managemant M•tvrn ofthe Gov•mlng DLument•nd constithrtkn of th• Gh4rky Th¢ narrÉd the B*g4n H• Memcrffjal Mugeum Tr￿$1 tharity ￿L￿tIon nuffkner 1f82845 undor A INst deett dated 27 Aprl 2015. Bo•rd ol trustees Tho trust¢*s durfng thè yearvAre'. StBphen Carr (De¢embeT2021- PrESEnD Alk¥on Newman (Juty 2019-M#A* 20251 Sue Kenway Iseplember 2023- Present) Aden Lane (SeOefftber2023- Ftresenii Geoff P8￿akiS ISepl•mber 2023-Pre50ntl AILst811 M8cLel8n ISeptember2024- Novembor 2025) The Ith￿￿9 INst•e5were 8woknt•d 8fterlh8 ond•d 31 Math 2025.. Anthony Drfscol IApTM 2025- Premnt) Carol Wnn (June 2025- Pre58ntl c￿rIty obJ•ctlv•¥ and •cdblll•¥ In 2024126 To 8dv8n¢e Ihe edu¢•Uon of the publi¢. by wkni0ts￿￿g St Gèorge's W Chawl of RemErnbrnnce. st8bltshkng and mainthinlrmj an assoca8i*J n¥Jsourn th• #Ory C*1 Wort 2 and Ihe 8oale of 2. To yeserye for th• benefft oflhe na￿on Sl Ge(￿ge'S FiAF Chapel ol Remer￿•￿tI. kn memory ofthose who semd In lh• Royal Alr Forco durfng War2, gnd for hLstorfc Interest. Actl¥ltleA und•rtak•n to •ehl•v• obl•ctlv•s Th• Blg9lnHII Memorthlmuseum op¢ned on 30 Janu8ry2019fonwThJ 8 3-yo¥rprulea lsd bythe Lond¢￿ 8otouqh ¢fBromley and Ihe Byjgin Hll Memtsrid Mu$eum7nJsL The rwseumtel& the Story ofBrii#in 5 MOSI f4mus fighter $iItIOll Ihrough the experfenw of th¢s* who $eThed Ih¢re, and the £4￿m￿n￿ that SUPPOrted them. wrtl¢ul•rty durfno the ol Bt%t•ln. ENEry i*leLI and eNEryptture has 8 d05e F￿￿0￿81 attachment lo B￿gIn Hll. The nwswjm oifws ￿l$m￿S • r•leth*. Ih(wJghl w)￿17q. carefvty thoroographed lourtlwough i rnnqe of hurn8n eyperfenw they erter St Georye's RAF Chapel of Remgrthnce. 7hLs austere bul mornwal w8$ biril in 1951 41 the insivJ8tiDn of Vlnsion Churthd •nd has bton reslored a5 Part of the prDled. InshYe8nd behknd the attor •r¢ Ihe n•mes 01454 klgd from the 81guin H• sedor betsyeen 1939 Ind 1945. 8￿91￿ Hlib 4 sp¢dg1 pknB¢:Ih¢ m￿￿urn and ¢h8pelldl &lDt*l8ioryof gl)bab*nlnc8nco.A ￿0[A•-I0￿$•¥ and storyrydrlven 8ppm•(* In iM)th lh• n¥JsthJm •nO Ch1￿ •ins to ktepthis history att￿ in perwuity. c￿r motto b'Biggln Plll: genernufm". lh• Few and honouring the MoDy'. 8IGaN HLL MEMORIAL MUSEUM IRUST TrUSTÈES' REPORTFOR THEYEAR ENDED 31 ￿R¢m 2025 Actlvttles undertaken to achl8v• oblecllv•8 leont￿u8&) Th6 y68r st8rted 8fter 8 b￿$Y Easter **ekeNF wfth 8 fvl wogram of events directed at ovr young8r ￿stiOrS. The UFrt1ated Teddy CooF¢rCadel Pack (wNch conunues to be very F¥Jpul&r) ond Qui ly a VR experfence. has akvays attracted interest from Y￿ng and not so yovng al*e. Oui wo9fAm of hhJhty inf0m￿￿Ve and IntÈtssUry Ishs de￿Ie￿ by our enthu$l&stic volunteeL8 tA)ntinued Ihroughout the ye8r. Always popular. our lths kncbjded Tr lite and times ol ¥Mnston Ctsurchif, Tr M8(Ic of r¢le$5 CoTnnMJnlc8tk)n". Gulneq CtyJY. Dunkkk", VtheFe waj the BbJotty RAff I￿j mathy i￿)￿. May sllwthe inlwdu¢Aknn rJf4 5wie5 oleNtnts n*•w*. ￿e￿n9 pari 1"wrftten and presented by Lulu, another Dne ol ourremathabfe VdUrrtee￿. OurVE 08y CelebTallon e¥Tnt again wowd The sunThr corthuad morn t8*s, t4ggln Hll. part r and the ofoutdoor aL*Mtles and games dlroded at our y¢yJngerthttor5. Thmughout Ihe summer, attenuon was to enhandrwJ th• retall offer Inow muth Impr¢vèdl And th8 pF&nrilny ur ruturn o¥enls. Th95¥ Indud¥d • lor the h811 tenn ￿￿k, * Glhling wOr*sTr￿p and a wry 8uccessfvI ch￿￿1M05 Prm. In January w• 8 f•Jckn8t*#J •nl Ihc4JgM*fowWI tempjrary exhthn ontXlod'FkndlrrfJ ￿, a IN¢ worthy of IMW" Felyuary haw l•m •ftoth•r k¥ogrnm of •nd Flans then startèd 10 tak• sh￿¢ for the VE DIY 80 ActlvttS81 Ipacint to th• Cha￿1 Tha TFUSt contSnued lo WO￿ wkh 1h• Frl•Th1$' of St GewJe8 Chap61 of Reme[rt￿gnr￿ ￿ tsN*rs•e a wogr•m of events througholtt Ihe year. In to the W#¢￿Y3*￿1￿. wt t8ke ITr • nUm￿r01keY •￿nIS Int8TrJ•J lo honourour chodshed veterAn& and 10 rem￿n￿r those Ih8t made Ihe uttlm&t¢ sac¥lke. The50 Indude, a Dulch Remembrante D•y s1￿Co, VE Diy 88r%*•. D DBY 80. vth*rnn$ D)y. ofW8in Day and ol course our annual RemembTance D•y st￿¢* In NoVem￿r. In *1dtion io Ihese So￿r￿sth¢r9 w•s • wulorprfraram oll•dyres gnd fvndwrnknlng ev8nts. I shoubj Wke Ih40k th¢"Fiiend5 of the Chapef for their Mntknued d¢dl¢•tiM to the cha￿1, for the organLskng and hosJrg of $0 rn•ny ImpDrtint everts ind forthe M￿￿te￿an(• olthe mÈmDrfd 98rd8n. FUlldrnl￿nq TTustoe5 rnrn8ln aware olthe troort8nc• O18￿18￿8b1e flnandna. Trustees r8¢oonL8edth• need lorimproNing fvffherlhts Ouwiof the muc￿10¥8￿ NhJhllngal8 cafe and A much mDre prt)#ctNe •pprv•th to ¢¢mnwnlr•tion Ind m8rketuwJ to DurWenl818ud*thce. To end TNstees supported the DiredoTwith the recnjftmeni ol a tafé asty#nl and ctlkaly an asststanl lo the Director. Over the period VIB hj been 8tAe lo re-eng8ge thlth IhÈ oether81 putth 10 raL8e aw8reftess of the offer 8t the rnuseum. crftic81 lo achievt ￿nPr[>¥I0 T￿￿e. This •bo fvr wrtt lear￿￿j to turther inrrjme generntiThJ Ortun￿e$. Additlonamy. the Lxrtrlor 8nd Ch•mwn LmdErtort a rwNI of Prts￿81 sponsors leadlng to a first, sub51aDlial donBtion ¥ery e8rfy Inihe foltr**w ye8r. BIG￿￿ HILL MENORIAL MUSEUM Th￿7 TRUSTEES, REP(IRT FOR IHEYEAR ÈNDED 31 MARCH 202S Inv•8kn•nt p•rfO￿an¢t The TNst awointed partne￿ Partner5 to man*Jethe In￿lMent ofthe £1.55 mlllon reserve5. By way of some background the fund was Drwjinalty held by the London Borough of BtomlÈy for which th8 Tnjst look the responsibility through I￿e investment m&n8o8rs operating in the chgrhy sectQT. Tho Tnjst hokls &monihty meetings with the m8n8oer5 to monknr tsurture the In%tstmenL At the end of the perfod the merket value of investment5 stoc￿ at £1,547,861. R•g•rve¥ Polky Income generaled fromthe In%tstm¢nl fuThl is hell 8$ r¢sems to uThJ8rp￿ the bu51ne55 ￿Tr. The lu*ds generate Ins*stment incorne to brnlue the we(led shrylfttl tyf to éyndhure, proieded wWJln8ny In ihe wion of £60,000 per anNm, the equNalent ola c4rca 4% rdurn M th• In¥esim*i The resor¥Y5 helj bythè TN￿ m8y bo deployed at the di5c¥èllon of the TvJsL Th• 8lggkn Hlll MemorlAI Muswm Ca￿81 and Opornllonat budqrf ILTh1ed by.. Th• Lknr Fund Thé Her*&ae Lottery Fund London Borough ol 8romley¥ Secl&)n 106 mcfftkn5 Londw Borwgh of Brof￿ayS C8ptsl PfoJfanTh Th• Tnjsi •tso hn•ffli¢d sm•ler I￿¥￿9n$ from and smil tyg•nls•Uon¥ as w•1 aj donqU(ns ol M￿luM obhècts teach￿ loob. Th• m•thod• •dopt•d forth• r•¢nthnl WMI •ppolnfyii•bl¢ The composKlon of tho Tnjst 804rd L8 re￿•￿%￿ ID ord•rto genornt8 gn gpwowlth bol8n¢• of $kMs •nd &>¥￿￿nCe among tru5t•e5. Th• oig4n1mllon￿ th¢￿￿• <h• th•thy4nd IThTdKfj•lon• •Y• m*d• Th• Twst benefltted from a Natlonel Lottery Herftage Fund gr*ffl Sa￿￿d by the London 8orouoh ol essocia￿on￿AhthtTpJStf0rthe conslrucbDTr and thb¥eryofthe BkJDin meTh￿rI81Mu5ellrn and Ihe meNv4Von of the Chapel and grounds. The London 8orouuh of BToft*y forn￿ty h8nded ovor respon5iblrty fDr thè mustum and Chapel to the Trust kn Nobrmber 2021. k rcffjtiiu&tyJ IClWOrt dlrec¢tyvAh Ihe Trust Marth 2022 8$ port of thè agreèment*Ath the National Lcrttery Hertage FUNJ. R•l•tloMhlp T*lth rthl•d p•rtl•¥ The TNst h4$ estsbtsh•d *ith th• Frf•rtds OISI Georye'5 RAF ChipBI DfRemerTrtnnca. d by the tru5te•5 On... . arvj sh]n•d by. enc8 Chqinllan, &guln Memrf•l TTUSt N HILL MEMORiAL MUSEUM TRUST STATEMENT OF TRUSTEES RESPOPISBILrTEs The cboritytrustee$ afe respw$iile for pwaiiT¥J 8 ttUS*es' 8*nual report 8nd finanual statements In accordance with &FvIKabfe Iww and Unrted Kingdom Ac￿￿ntInU Stand8rds (Untted ￿r￿jdOM Gener81y Acr•ed Accounting Practlce). The Isw applica14e to thaiilie5 in England and Wa*5 requYe5 the tharity trustees lo prepare fln8nu81 statements for e8th yearwhith glve a Iwue f8irNiew ofthe 5tste olaffab olthe thprity and ofthe knrA)rdng resou￿5 and appFcats"on ol re50urc85, of thè thaniy for that ￿rtod. In wepamu the stotwenL8, the trustees are required lo.. seled su*8b* acC￿￿tilg pc4d8s then ar* Ihem obs4M th? methods kyknr*s in lh¢ Chartitis Sl2temoffl ￿ Recomended Prao*lce fsoRPI,' makD I￿JgM0￿ts th81 are and wudenL' slate whalhbr apr*at4e standards antt slalemerrts of reCO￿Thended prncbce have be•n foHtrwed, subiedlo 8ny materlal departurns d&¢b￿j aTrJ eypl•kned in Ihe thandal SlalBm￿ls', gnd prtpxre tht ststements On Ihe rp)th(*rn blals knaFvoprfat8 to Pfesume Ihat the rthortly rMlknu• in Dp•rdon. Tho trustees are reswn5th forkeepThJ kKoper 8rLountsng th•1 ths¢losè th reasonab￿ &coJracy 81 eny Ilrne the fin4nd•l P¢$fison ollhe charity aTrJ lo onut4e them tts ensurethat the finand81 statements comF4y with the Ch8rttks AGI 2011. th• 4pplk4t4e Ch#rWes (Account$ 8nd Rew)ttsl Rtyul•tk)ns. 8nd the prov*Ic￿5 of the Trust deod. They 8re ahD responsible for 5aleguardlng the B55elS ol tho thorly Ind i0￿ng reasonab￿ steps for tho pr•b￿lIon and d•tedlDn ol Iraud afKI Dtherkrnguknrlie5. The trustees are respDnsth fDrthe mtrrtenaTrce qnd kntegrly of the tharfty and flnanclal thfotThatknn Inthdad on the charlty'5 web5tte In acco￿lan{? whh 18¥45Won kn tht Unmod KIDudom w￿rnIng Iha weparntlon and d158ernknatbn offinand￿ siitemerTrts. BIGGIN HLL MENQWIL IAUSEUM TRUST INDEPENDENY EXAMINERS REPCIiT THE TRUSTEES OF BIGGN HU MEMORIAL MUSEUM TRUST I report to the trvstees on my ex8min￿on orth8 finana81 sl4lernBnts of Biggifi MeTr)ri81 Museum TnJ5t {Ihe cha11t￿lDfthe yeaf tnded 31 Marth 2025 Tr*thlth comprise the &Alem¥nl ofFln8nd81 A¢￿"es.1kne Balon￿ Shoet 8nd rd81ed notS5. Thls report made solety to the d>*ity'5 Irustees, as a body, n accordanr* th sedon 145 ofthe chark￿ Aot 2011. My wort hgs been urL¢Jettsken $D Ihal I mvJht state lo the tharity's tru$iees ihD5e m8tter5 1 am required to stat8 to them in this report aThl for no other purpts&. To Ihe frjnest extenl penrMtt&I by law, I do Trol 8(￿pt or assu￿ re5ponsit4"My lo anyone ￿her Ihan the dwrty 8nd the ch8rty's trustees as ¥ hjdy, for my work, for this report. orforthe owions I have frJrmÈd. RosponBibililiès •nd ba&ls *Jl r•port As Ihe trustses ollhe chsrily you are rest￿)StIo the oflhe thandul staterrtrfs kn o¢urdarKS wlth the rtqulreTr￿n1s of the Charibes Ad 2011 (Ihe Ad?. I report In respeEI ol my of th8 ch8rAy's In8ncial SlJtemÈfits fxfbled oul under¥edton 145 of Ihe Ad and If cArry￿9 vui ffly examkn8Uon I haw loknved al Ihe atrfc4bbB DI￿￿on$ g*v8n by Ihe Charity corrth￿￿on undersectsM 14515llbl olthe A An Ind8pendenl examsn￿10n do•s g•th•rfDu ￿ th• e¥Ad•nc• Ihat woukj bo ￿vIr1d In an aydh and cor￿891}endY does not co¥er 81 tho matttr5 Ih•l *n auditor consbyers in gi¥ing ther oplnlon on the finand81 3t•t¢rnents. The plannlThJ conduct ol on ooes beyond the 8ssuraii(x thal an Independent exwminatlon prowhjo. COr￿eqUentfy l •ywss no opnlon as towhetherthe fthandal ￿#teMents rxesenl & Inje and ￿*W 8nd my report ts Ilrnkad to those SPOL¥fic mailers sd out In thè Ind8pen¢Yenl ex4ff4ne¢$ st&tem8nL Ind•p•nd•rf •xwln•r's stat•ffl•nt I have eornt4etod my ¢x4ft¥ll￿ltyI. I tothfimi no malerial matters hm Mme lo my allan￿on In 0)nn•￿10Th wlth tha exar￿n811on gMTvJ mo eAUS•to Web*th•i kn Iny mal8ts1 rosF•d'. 8ccounUrvJ nc0￿3 nol kerl kn resp¢￿ ofth? as roqukn8d ty st¢lon 130 ofthe Act, or the fin8ndsl stal•rnonts do comF+y wllh lh• Opr1￿@￿48 requnm•nts ￿n￿mIng the fom) and contènt afaccounts 8•10th th the CharllJos IAccoLmts •MI Reports) R•gulatlons 2008 olhetlhan 8ny requ￿0•1 Ihat the accoun15 glve a Ywuo Md vknkth b not • cor￿a•re0 1$ p•rt of •n kndeF*ndent examln81kn. I live no ¢onc¢rns and h8v8 come acf055 no other mauors ￿ ¢onnedkJn ¥Jth the exgmknallon to whlch ittgntlon $hould b• In r•F*Nt th offlerto a WDpor undprnt•Wlng ofth¢ flnanthl stht•montsto bo r•aeh•d. N Ling, FCA For and on beh8m0fkk8￿Ie5 Artwntsrrts Ne HO￿¢. 2 Cray Ro•l, KenL DA14 5DA Tots12021 To¢al IQ24 11079 49219 13, 44.514 11,K¢l SMI 4.887 7T3 26.773 17 21.9>) 212.441 .1 213.722 ,7J2 9J,7 6upportL* 16,srg Tor•lexpoDdkn• Ji 2WiI 551 1144. 11X, 101,407 104 Vli731) PurthbifAtI W 2D24 74 1.703,241 Iloxth) Fwth&Y1131 %)25 N•tmoY•rMrtknfvrthtrtr• ) DIAf411 lio1,￿) 144 13U FiXed4s l.7¥.D20 C4£h ai b￿14￿d kn h•ThJ 1S,128 4An IM7.en Is S1,$22 Ap roved by the trust••s on... Ind s*n•d by.. C8 Ch8innan, B*gln M•morl•lTwst 10. BM3GIN HLL ME115C*LAL MUSEUM TrUST NOIES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES The f￿aTr￿al slatements haw been pepwed in ar4y)￿l￿nrZ wlh Aco)vnting Repwtiw by Ch8rfties'. st8lerMnt of Recomft*nd&1 Pr&thr* 8ppk*lkn to th8rtties pr2pomg thetr accoullts fft accordance with the Financial Reportiftg Standard app¥c&l* In thé UK and Republc tsf Irekqnd (FRS 1021 and a￿l¢able reg¥lattoThs. Th8 fin8nd81 st8temEnts h4¥e been weparvd lo k¥ve a knje qnd faiv and have departed from the Chaiities (Accounts 8nO RepL¥tsI Rwjlations 2008 or1￿ to the exterrt requ*ed to provlde a Irue and falr ew. This departure has following AewJntiTrg 4nd RepDrting byCh4rties p￿Pa￿9 theiraccounts In Èr£ord8nt* whh the Fin8nLyal Repothg G¢8nd8rd a￿￿￿tIe kn the UK and Republc of IreLqnd (FRS 1021 r8therthon the Accoufitin9 and Reporlw by Charlles: staI￿Nn101ROCoMffl0ThfjOd Pr8c*ce eff8d lrnm 1 Atyl 2￿5 whKth ha5 snce been wHhdr*￿. Blugin Ftll Mentrjrial Museum Trusl meds the d8ilndkn ol a bènafl emtty utmler FR8 102. Assels and 18t1￿e5 are Inlll8ly rec(#3n156d 81 c4$1 or st*￿ In ¢ht rolevant accounting pc4cy notes. Group a￿Oun1$ h8¥¢ not té¢n y•p•rnd tha b••ls th•tthe Tw* qu•Nfi•$ 1s"5m•M'. The lo10￿n9 Are lh• K¢wnlkng ￿deS￿h*h h8¥* been d￿1￿9 wlth mit•rl81 Items'.- tt18th8 OFlnlon olthelnww th8itht use ollh• ¢trkng ¢t•e*m ￿$L¥ of4KounUng15 appro￿810 boc4use.' ther¢ fjr¢ no mAt•rl•l un¢ert•knU•s rtlitlnu lo or conthlons that MJY cost 5vJnlllcant doubt 8bwt the abM#y ollh6 th8rty to ¢C*lllN• ookng ¢on¢em'. Ihwels reason8blo th•1 Ihe ch•rty •dequ4te ￿￿nue In OPOrnllon•l •thlonu forlh• forn6968tl8 lulkb Vnrestrl¢le(l *)¢ome frJrMl$ r•8 IhD8• *JndJ th• IDJsi•8s are Ire¢ to fvr •ny pJrpo$¢ In furth•r8nce of lh• ¢h•rtta140 04ect5. Unve5tthled fvnds Inckno ￿￿￿eted lunds whor• th• tsuste•s, 8t th•*di$rxeiknn, h•w trt4ted 4 fijnd lora sK*c41k puwo. A•*d¢t•d fijnds •r• l￿d$tO ￿ us•J In icto￿ance r•strkXlons Imkw¥J by the donor ortn There Is • $wigle CAW Fund. r•w8sents held as 8wdat46 yrnangnt efidowm•nts wh¢r¢by Ihe ￿(•1￿3 can be SP￿r￿j for 9oneral pUrF￿$ and net woceeds art￿n9 from th¢ sale of th funds •tslng can be Lsed ftr t*arlat4o wrK#)s8& Furth•f det•ls of eith fund ir• dts(SJs•d In the nol8& Al Intome is recogni5ed oncethe chaFMyhaSenlNle￿t01he￿£rtho. thw¢ b $uffltS¢nt ¢*I￿rtty ¢rr*celN and SD * i% prDb•blothqith•kncorne wllbe rec•l%*d. aThJlh¢4wrtofb)cwrt r•¢•w•t4• b• m••$u¥td r¢li8t4y. Don•tJoD$ are recognlsed theyhave c¢mr￿￿n￿lie0 1$ rec*￿*d in vthllnawmh not5r￿lI0￿ oft*Xh Ihe arnount and setdernent date. In the e*nt thw a dmition Is $ubieL4 ID COnd￿DD5 th8t re4ulre A thl of ptrformUr￿e helNethe chA￿Y B •Trtit￿101h8 funds. lhe intomt L￿d￿erred 8nd nol rewnised until either those o)ndttknn$ ore orthe full*nEnl of th¢)5e condttiors * wh• wlthln Ih• control of Ihe ch8rfty 8nd ft ts prob•i* thal those rondrt1ty15 VAI be lulfiled in tho reportthg perfod. Inleresl on ftmds hehl on deptsstt Is n¢*A•J upw nrt4fic4Uon of the lrterest pald or pay8t4e by Ihe 8ank. Dfvidends are r2rxxJ#ised DnEe the d￿rtJen￿ h¥$ been ded&red and notificthon h85 been received ol the dkndend due. Thig Is normtly Up￿ nOtrf￿Io￿ by (Mjr 8dvMr of the d￿send yiekl of the Inveslment portrolo. 11. BIGI3W HU MEMORLAL MUSEUM TRUST NOTES TO THEA¢¢OUNTS FOR THE YEAR ENDED21 IAARCH 2025 ACCQUNTING POUCIES IContSnuedl eso LIS￿l￿￿S are recogni%ed as eypenditure 8s soon as there 15 8 legal or con5truthve BbIga￿on commit￿ng the ch8rityto Ihat eXpe￿I￿re. it is probatAÈth&Setdem8ntwiM requwed andthe 8mouTht ofthe ot4igatiDn can be measured re￿5￿. lexpenditure accovnled foron an accru￿% t&&sis. Al expense5, Inc4udlng supportcost$ and governance cosls, are alloc8lBd or aFvoiboned lo the apple4tle oyThliture headings in tho siaternenl of flnanclal pd£￿e$. For rnorE thi5 ab)otb)n refer lotbe not¢ bglDW. o(xtion Support tosts b¢trt dMteten1*81ed bett¥een go¥em8nt* costs •Thl othér SUFVOrt C4)sts. Govemance cosis Gomkvlse all ¢4)sts ift¥oMng the pub&c acctyJnlat4ly ofth8 thanty 8nd ts comF4ance with Teoul8tlon and good w8¢tlcÈ. Thes& c(bsts Inthde costs related 10 5tstthory and 18981 fees together wkh an 4PPUtionmoni Of•￿The•d Ind surwrt cos18 rel8tw to BD8nl rne•Ws. Governwee •nd support rthts rel&tlwJ lo thartatle 8rtMl*S h•v¢ bg•n apportknr•J B[vDF￿thty. The 8IIDcallJn of svpwrt •nd r￿SES ￿ 8nAtysed notes. The costs ol gen•rabng fyJTrJ$ ¢onsl# ollnwstrnwht managemont qnd rxrtln leoal ts•$. Tho èxpeTrJkure on charM8N8 grnnts nwd•, gov8m•ni• costs lod In opportknnrnonl of supwrt costs as $ho** In lh• notes. Inwstments are rec{g￿$•d •1 theIr￿n$4¢11￿b and wbwuenty mt•surnd at thotr rnarket lue a5 81 the b8￿nCe sh•et dati using the qUfAed martet ￿Ge. The **t•ment of Inandal •dMil•s Indud•s the net galr￿ 8nd &>558s •rtslng on re¥￿u￿tIOn 8nd dI5P05815 thrwghvut the y0•r. The tharly do¢$ nol or wt 00kn5. d•th*t1￿$ oroth•rcoryth finand&l Instrumonts. k} Th¢ r¢gulw, unrnstrlded lo co¥wthe d•y 10 day ftjnnmlg ofihe The igre¢drnsem poky lor2024w8Sto havo ¥va4wt4e• mknlrrMm of3 mnths eyndtture In unrestrtoed funds. 8a$ed ort th¢ rfsk prolHe ofthe and wendlur•. th4 w8$ deem&Y an irr￿U￿1 to ¢o*r •ny Sudd￿ thfxews In eynd#we or decrB8ses kn kntr)me. y Imn$tr￿ed funds hel1 Owf and above thIB ar• wul8rtJt mwNorndwth lh• kntofthn ol usin9 th•m io the th8rty's ot48th8s. Th¢ reserwa polky ￿ reg￿￿ty assesaed bylhe Intstrts for8rfwoW¢ness. Tr4de And tslhardeblots Ire recognlsed al ihe seltbEmenl 8rth)uni du¢ after anytrade dknouni offè¥ed. PiepBymÈrfs •re VBbJ&l althe amount prepa*1 n•1 of any trade dbu)wL* due. BIGGW HIL MEMORIAL MUSELIM TRUST NOTES TO IHE ACCOUNTS FOR ThE YEAR ENDED Jt MARCH 2025 ACCOUNTr4G POUCIES Icottihwedl h at bank and In h&n ash at bank and In hand I)￿￿*S and short term hb3hty ￿l￿d in￿5￿￿￿￿% wkn a short matunty of three months orless from Ihe d￿e n} siock Ls at thè bwarof tost and n•t rtalisaL* IM￿8. Cred*otS 8nd Creditor5 and ky0vts￿nS are rEcwni5ed where the tharty has a prnsent oblgatlon rewkng fTDm a p&$t •vent Ikat wll probatty rewh In the transfer of to • thtrl porty the amount duo lo seth Ihe ot4yation csn ￿ measured or 6stim8ted rEliwtrAy. Crv¢litorn plo￿lonS are reo)unlsed at tr8nsadon ¥8￿8. They are S￿8￿]￿enty rne8sured gt amwb5ed th& affective interest m*hod, exc*pt wttère the effeca of dbcwnkng wtyjhl bB knmalerknL In su¢* c*ses ¢r•d(¢¢w8 are stat•d at Ih tran$8¢thon vakt8. pl Instrum Flnantlal instftJm&nts dassffiod and ar*ourrted for, qccorlin9 to the subst•nG• Of the contractU81 4rrano#mem is fin8n¢W 4ssets or fin•noo1 I8tyllles. The tharfty has llnAfid•l As$ets and lab1￿•$ of • ￿n￿ th8t quallfy as bAsk flnanu*l InstswThnls. 88￿C flnandal Instruments I￿ recognLseé at tran$4don value. They or¢ subw¢u¢nty me8$U￿d ai Amorrised c051 using Ihè effert￿ intèresi m61hfrJ. •XI*Pl Yhttere Ihe *ffe¢A of dtscourfino be hThnatérlal. Tr*hk* c4$e they •re al oo$t Oes8 Implirrnent wherv •wrOp1•￿). Eswmo1¥s •nd ￿dg￿l￿nIS •re cMtiiu8ly are bas&J on hisloricel and Olher l•Glors. indudlng expe￿•1100$ of fvrture evenis Ihlt oro be1￿*j to be rfrA50naNo undorthe 13. 2Q773 713 111.701 042 FrnrWt41 Eth*y*tp 1510 19 i•.X6 7.374 41.rts7 C•fé a¥uF*• 8hDP*toGk i R•pa*landm￿￿1lnInC• In¥••JnBf* 242U2 12.701 1462S 118TI 24.891 $57 24 22 ¥J. 1•91 T￿2•?4 0.724 F*knlkng& 917 707 16.454 In 34570 616 4157 D•pT•¢*ibn X570 sio •.157 10 £2.W)k It4ff To ct4Tl•bl• xi ?qS03 314 expeNDITUAe 21,930 7.732 1DI.4D7 101 Tow BoughtfoTh*rd Addlkn l*J￿71 I￿.17• l•J 14D D•w*Èl ugMfon4Trd 34.$70 dfoThwd M•V*JI 140 21 I ￿??21 1.837.671 Im6.195 1545.70>1 12S.tth) C*•h o.(¥Joi 1,54SJ•I 1.617A07 •t31 klw5.1&3 71,857 IM47.061 16