## BlE CHARITABLE TRUST
## Annual Report for 2025
The BIE Charitable Trust supports various embalming-related educational activities such as the annual awards for newly qualified members, funding for educational programmes and the administration of the funds for the Company of Fellows American Exchange programme. The Trust can also accept applications from BIE committees and Divisions for financial support relating to educational projects. All funding must meet the Trust’s criteria and be granted at the absolute discretion of the Trustees.
The Trustees in 2025 were: David Kaye FBIE (Chairman), Edward Williams-Price FBIE (Secretary), Michael Liddle FBIE (Treasurer), Rachel Shipley FBIE and Jimmy Lindsay FBIE.
The Trustees met via Zoom in January and in person at Anubis House in September. All the regular business is dealt with by email throughout the year and this year covered the Trustees’ Award, the Fellows’ American Exchange, where Trustees paid expenses prior to reimbursement by the sponsor, and applications for educational events.
The post-graduate Hairdressing Course did not take place this year because of Rachel Shipley’s busy schedule as National President. A course has been arranged for March 2026. The course is reported in _The Embalmer_ for publicity purposes but awareness amongst the membership is sparse.
The winner of the Trustees’ Awards for examination marks by new members in the previous year’s intake is Natalie Crompton of the North West Division who won both the theoretical and practical awards. The certificates and cheque were presented at a North West Divisional meeting by Rachel.
The Trust is proud to continue support of the Keele educational weekend where our grant benefits a high number of members. The Trustees will consider applications from Divisions arranging educational events. In 2025 grants were made to the Welsh and Yorkshire Divisions for their education events.
The Trustees thank the Institute’s membership for their ongoing support and, as always, would welcome any approaches or suggestions where the Trust might be of assistance.
David Kaye FBIE Chairman.
**REGISTERED COMPANY NUMBER: CE010603 (England and Wales) REGISTERED CHARITY NUMBER: 1172109**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2025**
**for**
## **The British Institute of Embalmers**
**Charitable Trust**
West - Chartered Accountants Suite K, Priest House 1624 High Street Knowle Solihull West Midlands B93 0JU
**The British Institute of Embalmers Charitable Trust**
## **Contents of the Financial Statements**
## **for the Year Ended 31 December 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Statement of Financial Activities**||2||
|**Balance Sheet**||3||
|**Notes to the Financial Statements**|4|to|7|
|**Detailed Statement of Financial Activities**||8||
**The British Institute of Embalmers Charitable Trust**
## **Report of the Trustees for the Year Ended 31 December 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
CE010603 (England and Wales)
## **Registered Charity number**
1172109
## **Registered office**
21c Station Road Knowle Solihull West Midlands B93 0HL
## **Trustees**
M P Liddle Treasurer D L Kaye Chairman E G Williams-Price Secretary Mrs R M Shipley J C S Lindsay
## **Company Secretary**
Approved by order of the board of trustees on 16[th] February 2026 and signed on its behalf by:
........................................................................ M P Liddle - Trustee
Page 1
**The British Institute of Embalmers Charitable Trust**
## **Statement of Financial Activities for the Year Ended 31 December 2025**
|||31.12.25|31.12.24|
|---|---|---|---|
|||Unrestricted|Total|
|||funds|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies||2,401|750|
|Investment income|2|2,122|2,626|
|**Total**||4,523|3,376|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|Trustees' awards||1,975|1,500|
|Hairdressing course||-|300|
|Charitable Activities||-|2,000|
|Other||2,165|(117)|
|**Total**||4,140|3,683|
|**NET INCOME/(EXPENDITURE)**||383|(307)|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||124,570|124,877|
|**TOTAL FUNDS CARRIED FORWARD**||124,953|124,570|
The notes form part of these financial statements
Page 2
**The British Institute of Embalmers Charitable Trust**
## **Balance Sheet 31 December 2025**
|31.12.25
Unrestricted
funds
Notes
£
**CURRENT ASSETS**
Cash at bank
124,953
**NET CURRENT ASSETS**
124,953
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
124,953
**NET ASSETS**
124,953
**FUNDS**
5
Unrestricted funds
124,953
**TOTAL FUNDS**
124,953|31.12.24
Total
funds
£
124,570|
|---|---|
||124,570|
||124,570|
||124,570|
||124,570|
||124,570|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
## The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16[th] February 2026 and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 3
**The British Institute of Embalmers Charitable Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities 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 headings 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.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||31.12.25|31.12.24|
||£|£|
|Deposit account interest|2,122|2,626|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
continued...
Page 4
**The British Institute of Embalmers Charitable Trust**
|**Notes to the Financial Statements- continued**
**for the Year Ended 31 December 2025**
**4.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Trustees' awards
Hairdressing course
Charitable Activities
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**MOVEMENT IN FUNDS**
At 1.1.25
£
**Unrestricted funds**
General fund
124,570
**TOTAL FUNDS**
124,570
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
4,523
**TOTAL FUNDS**
4,523|
Unrestricted
funds
£
750
2,626
3,376
1,500
300
2,000
(117)
3,683
(307)
124,877
124,570
Net
movement
At
in funds
31.12.25
£
£
383
124,953
383
124,953
Resources
Movement
expended
in funds
£
£
(4,140)
383
(4,140)
383|
|---|---|
continued...
Page 5
**The British Institute of Embalmers Charitable Trust**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **5. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.24
£
124,877
124,877|Net
movement
in funds
£
(307)
(307)|At
31.12.24
£
124,570
124,570|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|3,376|(3,683)||(307)|
|**TOTAL FUNDS**|3,376|(3,683)||(307)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.24
£
124,877
124,877|Net
movement
in funds
£
76
76|At
31.12.25
£
124,953
124,953|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|7,899|(7,823)||76|
|**TOTAL FUNDS**|7,899|(7,823)||76|
continued...
Page 6
**The British Institute of Embalmers Charitable Trust**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
Page 7
**The British Institute of Embalmers Charitable Trust**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Donations and legacies
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Welsh Office donation
Donation to Keele
Hairdressing course
Trustees' award
Yorkshire division donation
American exchange payment
**Support costs**
**Governance costs**
Other
Total resources expended
**Net income/(expenditure)**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2025**
31.12.25
31.12.24
£
£
1
-
2,400
750
2,401
750
2,122
2,626
4,523
3,376
500
-
-
2,000
-
300
1,000
1,500
475
-
1,498
-
3,473
3,800
667
(117)
4,140
3,683
383
(307)|
|---|---|
|||
This page does not form part of the statutory financial statements
Page 8