2025-09-26-accounts - The Friends Of The Stockton & Darlington Railway

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Trustees’ Annual Report for the period

From 27[th] September 2024 To 26[th] September 2025

Charity name: The Friends of the Stockton & Darlington Railway

Charity registration number: 1177252

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To advance the education of the public about the Stockton and Darlington Railway (S&DR) and its seminal role in the development of the modern railway through its national and international influence and the conservation of the structures, archives and artefacts of the S&DR.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Friends of the Stockton & Darlington Railway carry out these purposes through: • Promoting the Stockton & Darlington Railway through the research and publication of articles, books and digital materials relating to the history of the Stockton & Darlington Railway • Outreach and education activities in the local community including the leading of guided walks and giving talks on the Stockton & Darlington Railway • Conservation activities relating to the historic structures and landscapes of the Stockton & Darlington Railway • Campaigning and lobbying to raise awareness of the importance of the Stockton & Darlington Railway with decision makers and, to prevent loss of, and unsympathetic redevelopment impacting on the historic structures and setting of the S&DR.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Para 1.18	The trustees are aware of guidance published by the Charity Commission on Public Benefit and the guidance is

Commission on public benefit		taken into account when they review the objectives and activities of the charity. The Charity exists for the public benefit by ensuring that it’s work focuses on the advancement of education of the Stockton & Darlington Railway and the conservation of structures, archives and artefacts of the Stockton & Darlington Railway.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	At the 2025 AGM (Nov 1st) The Chair reported as follows: I’m writing this report in late October 2025, looking back on a remarkable year and reviewing the Chair’s report I gave last year which was full of hope that various projects and initiatives which the Friends had worked on for a decade or more were coming to fruition. The S&DR’s bicentenary year has turned out to have delivered considerable success in most areas, a few disappointments and some unexpected but very welcome moments and experiences which will long stay in the memory. The key message I think from this year is that we have now clearly established the S&DR in the public mind, regionally, nationally and internationally as the place the modern railway began. On the crest of the SDR200 and Rail200 festivals, a multitude of TV, radio and press appearances, engaged communities and increased visitors we now have an opportunity to put in place a lasting legacy. What form will that legacy take? I hope one of communities inspired by and engaged with their heritage, well maintained historic buildings, vibrant museums and events, prosperous local business and those in education being inspired to be the next generation of innovators, engineers and those who will care for the S&DR legacy in the future. How will we achieve this? Well I’m pleased to say we’ve already started by continuing to work with and foster the partnerships which have made the successes of the last decade and seen over £60 million invested in terms of museum refurbishment, historic building restoration, events, interpretation and other S&DR/rail projects. In difficult economic times, Durham,

Darlington and Stockton Councils, together with
the Science Museum Group (Locomotion) have
delivered on many of the projects we’ve keenly
lobbied for. After 2025 we want to see these new
museum facilities prospering, the S&DR
walking/Cycling trial managed and cared for,
events, education and historic structural
conservation on-going. Our role in this future is
still to be defined, but with support from partners
we were late last year successful in getting a grant
of £238,000 from the National Lottery Heritage
Fund to undertake planning to identify this and
how we as an organisation can develop and
evolve. We’re now well on with a variety of studies
and work:
• Jim Rees (late of Beamish and the NRM),
was appointed as our full time Project
officer until June 2026.
• Jonathan Ratcliffe our secretary has been
employed for additional hours.
• Archaeo-Environment have been
appointed to research and deliver a
Conservation Management Plan for the
line and creation of a GIS database to
manage it.
• And just recently we’ve appointed a
consortium of specialists led by Tourism
UK to take forward the production of a
Business Plan, a governance review, a
fund-raising strategy and a
communications and marketing plan.
As an organisation rooted in its communities,
volunteers, supporters and partnerships these
various specialists will be consulting and asking
everyone for their thoughts and help in the coming
months. Hopefully by April/May 2026 we will have
a completed plan for how we go forward in future
which all partners can sign up to and support. This
is how we hope to deliver a lasting legacy for the
S&DR. This development into a more established
charity is not an easy one with significant
bureaucracy and paperwork (essential though for
future grants and projects), and I must pay thanks
to our trustees, advisors and our Vice Chair Alan
Townsend for their help and guidance. In
particular we should all be grateful to have such a
wonderful secretary as Jonathan Ratcliffe who
brings expertise, diligence and passion to his work
and without whom we would not be where we are.

Jonathan has also taken forward placing our accounts onto new software, no small challenge but essential as the number of transactions and scale of our funding increases. Finances look healthy at the moment with grants and publications sales in particular allowing us to achieve many things. This next year will be challenging however and dependant on a successful outcome of our business planning study and grant applications, in particular for the Heighington project. Although still to be agreed, it seems likely that owning and managing heritage railway property and buildings will be a large part of our future. Not only will this deliver our conservation objectives, but managed well should produce income and opportunities for volunteering, education and visitors. Our flagship project in this area is Heighington Station (the World’s oldest railway station). As members will know we launched a campaign in early 2024 to raise the required funds and held discussions with several grant giving bodies to buy the building. While many parties were keen to help restore the building, there were few opportunities for grant aid to buy it. Well I’m exceptionally pleased to say this year we did it! Crowd source funding raised over £40k from nearly 400 individual donations, The Headley Trust provided £10k towards the project, events, lectures and publicity kept small donations rolling in (including several from the local Masonic community inspired perhaps that one of their members John Carter built it in 1826!), but the final essential donation of £250,000 came from Hitachi Rail. Following amazing work by local MP Alan Strickland and his colleague Lord Phil Wilson, Hitachi were pleased to make our project happen, clearly seeing the link between the S&DR and their rail factory a few hundred metres away. As of September 2025, we now own the building and are developing a plan for restoration and to re-open (hopefully by its 200[th] birthday) in 2027. Big thanks to the new Heighington Station volunteer group and their fantastic efforts to make the building look tidy on the outside. We have grant applications in to now help with the restoration to Railway Heritage Trust, Architectural Heritage Fund, Durham County Council and are planning a major bid to the National Lottery Heritage Fund next year. Fingers crossed we’ll all be able to enjoy food and drink in

our own Georgian themed railway station-inn sometime soon! Our other significant building restoration project has been the former house of Edward Pease on Northgate in Darlington. Here Pease and Stephenson met and planned the modern railway. Sadly, after Edward died the house was sold and divided into shop units, in recent years even though it is listed Grade II, it has fallen into considerable decay. Working with Darlington Council one of the four divided parts of the house has now been bought. The intention was for this part to be restored and for the Friends to have a 30 year lease to use as our offices and from which to work on acquiring and restoring the remainder of the house. This is an incredibly important project not just for S&DR history, but for regenerating Northgate, connecting town centre with the Hopetown Railway Museum. Sadly, despite listed building consent being granted for works, finances at Darlington Council mean the full repairs can’t go ahead. Instead, the roof will be repaired stabilising the building from further decay while a longer-term solution is discussed. Darlington have however acknowledged our need for offices and we are in discussion with them to use space in another quaker merchant house also on Northgate. Having our own offices is essential, not only in the message it sends out as to the status of our charity, but also most of your trustees and officers desperately need to get space in our spare rooms back which are full of publications for sale and archives! I’m pleased to say that our on-going partnership with the councils of Durham, Darlington and Stockton continues and we are represented on the Rail Heritage Partnership Board which is steering 2025 and longer-term celebration and conservation of the S&DR. As in any partnership we are often required to keep many matters confidential. The board have been helpful in many and various ways to the Friends and we hope the post 2025 future will see it remain in some form as a coordinating and facilitating force. I can’t possibly do justice to the work of Niccy Hallifax the 2025 Festival Director and her colleagues in this short annual review. The breadth of events was staggering, covering all age ranges and appetites, well done Niccy and

team! From aerial drone shows, to steam engines, creative writing to theatre and spectacle there was something for everyone. We look forward to seeing any official reviews of the year, but a quick look back through our own Facebook page (please do join if you haven’t already), provides a visually stimulating record of all that went on. My own lasting memories probably centre on the anniversary weekend and the journey of the 1975 replica No.1. The 26 mile relay of a basket of coal and flour organised by John Raw on the 27[th] was special, and in the early morning at Brusselton waiting to do my bit I bumped into a father and seven year old son who had driven overnight to be there, later that day Locomotion No.1 paused by our Heighington station, and later on the sight of Matthew Pease, our president and 4 times Great Grandson of Edward dressed as the great man with wide brimmed hat and with specially grown sideburns just made the day! While the festival programme became clear and defined by the early part of 2025, there was concern from many members that the event was not being advertised sufficiently and perhaps too late. We have raised this at every opportunity for several years and promoting the S&DR far and wide from our own limited resources. Well done to those who established and ran our own festival office in Darlington to hand out information and answer questions. Part of Niccy’s work before her contract concludes next year will be to review the festival and it’s important we understand any lessons to be learnt as we plan for the future. While big S&DR festivals happen every 50 years (since 1875!), part of our plans for the future will be to hold more modest, but no less important festivals every year in September in future. I’m really grateful to our members and volunteers who worked on a wonderful selection of projects from guided walks to Rail Ale Trails, street theatre to lecture programmes this year, all of which will inspire future festivals. If you have bright ideas please do come forward. In addition to the festival and fringe we also were pleased to host the 8[th] international Early Railways Conference this year, held in Darlington. Many members attended and also gave papers on the S&DR. The proceedings will be published next year and we’ll make sure everyone knows

once these are available. Thanks again to our
friends at Husqvarna for sponsoring the key note
speech and wine reception.
Our publications continue to sell well and I
congratulate everyone who contributes to The
Globe and has helped in reviewing and
republishing our walk booklets which are all now
available in the new much improved format. In
addition to earning an income for future
publications these are key to getting our message
out to the public. The limited-edition S&DR
bicentenary art quality book being produced by
ourselves turned out to be even more amazing
than anticipated and has sold exceptionally well,
a few copies are left which will make great
Christmas presents! at the moment as a fitting
souvenir of 2025.
https://www.sdr1825.org.uk/product/stockton-
darlington-railway-book/
As in previous years I once again take great
pleasure in complementing our amazing
volunteers and partners along the line for the work
and passion they show in caring for our railway
heritage be it through repair works, guided walks,
events, litter picking, tree planting or just trying to
enthuse their neighbours and relatives to get
involved. Our membership continues to grow and
accounts are in healthy shape. There are once
more too many people to thank individually. Key
to our ongoing work are our area groups who will
be reporting elsewhere. But the sterling efforts of
long-term groups at Etherley, West Auckland and
Brusselton are now being complemented by a
new group at Heighington, great progress in
Darlington from the ‘DIG’ and a real difference to
the site at Fighting Cocks, while at Stockton
quayside plans to mark this key (Quay?!), part of
the line came to fruition thanks Barry Thompson
and Paul Marriner.
Durham County Council have continued with the
Levelling up Fund project to construct the S&DR
walking/Cycling route, but a number of logistical
problems meant it wasn’t all in place for
September. Richie Starrs and his colleagues (in
particular Bryan Harris, Dave Bambridge and Bev
Bentham) have put huge effort into this and much
is completed with interpretation boards, surfacing
and way marking. With the installation of a new
Gaunless Bridge in spring2026 and a Discovery

Trail phone App in place we look forward to an official launch. Much remains to be done of the trail with ‘missing’ sections, especially passed Teesside airport, but we will keep working on it in future years. In the meantime, with a mixture of foot, bike and train use you can travel and explore the 26 miles now. Supported by the National Lottery Heritage Fund (keep buying those lottery tickets) Cait Barratt, Claire Skaife and Jess Woodley at Darlington Council continue to work on community and volunteering projects along the line widening out involvement to children and the wider community. As we plan for the post 2025 legacy we hope and need to work more closely with Cait and colleagues to make the most of scarce resources. Cait is also the coordinating project officer for the S&DR Community Grant Scheme. This has approximately £40,000 per year to give to worthwhile community projects which celebrate S&DR and rail heritage along the line. The applications are judged against published criteria and decisions made by a panel which includes the Friends. Drop Cait a line if you have an idea for a project and are interested in applying for a grant at s&drcommunitygrantsscheme@darlington.gov.uk These will continue until 2027. Our own education work this year has involved assisting Felicity and Jess of the Bishop Line Community Rail Partnership with a project at Newton Aycliffe University Technical College, but mostly with primary school children through ‘Little Loco’s Big Day’ a children’s book on the opening day of the S&DR written by my ever-inspiring wife Caroline Hardie. https://www.sdr1825.org.uk/product/little-locosbig-day/. We were successful in attracting grant aid and support from Durham Councillors to run class room sessions and give primary school children along the line free copies of the book as a 2025 keepsake in County Durham. We also worked with Darington library, Preston Hall Museum and The Witham (Barnard Castle) with Little Loco sessions. A great and lasting success for 2025 was the erection of large metal signs along the line, modelled on those used on the ECML by LNER in the 1930s. Marking the 1825 route in this way was

the brainchild of member Maurice Burns and we
were pleased to help by raising the £30,00 pounds
or so needed by successful grant applications to
Durham and Stockton Councils, Railway Heritage
Trust and Northern Trains to who thanks also go.
Big thanks also to Network Rail for agreeing to
bear the costs of installation and on-going
maintenance. The signs were all made locally by
Northern Heritage Engineering in Darlington. We
were also pleased to work with Maurice on
another project to digitise his film of the 1975
cavalcade and make it available on DVD.
Spreading the word about the S&DR is a big part
of what we do and myself, Caroline and others
have all delivered an enormous number of talks
and lectures not just regionally but as far afield as
Wells in Somerset. Providing lectures also brings
in additional donations and opportunities for book
sales. We’ve spoken to UK wide groups including
those planning L&MR2030 (just as in 1825 the
S&DR has lessons to pass on to them!), to
Historic England and at heritage professional
workshops. Perhaps most gratifying we were
invited to China to forge cultural links with their
railways resulting not only in groups of Chinese
schoolchildren visiting Hopetown, but also a
happy 200thbirthday S&DR video sung by the
staff of the Great Wall of China Museum!
I conclude with a thought that this must be a little
like what it felt like in late 1825. After 10 years
work, two Acts of Parliament and considerable toil
and trouble, the directors of the S&DR now had a
railway, they now needed to make it work,
innovate and turn a profit. This is very much where
we find ourselves, thanks to substantial
investment and attention the S&DR is better
known and cared for than ever before. We must
build on that, innovate and Experiment to ensure
the legacy of the S&DR is of benefit to the
communities along the line and all those who
come to visit us.
Niall Hammond, Chair FSDR

Financial Review

Financial Review
This keeps the meaning but uses more formal annual- report language, including “material uncertainties” and “going concern.” Review of the charity’s financial position at the end of the period	Para 1.21	Financial performance The charity performed strongly during 2024/25, supported by significant grants, major donations and private giving. As a result, it enters the new financial year in a strong financial position. During the year, the charity purchased its first significant asset in the historic former Heighington Station Building. Publication sales also increased following the development of new books, and the charity now holds publication stock that is expected to provide a steady income stream and strengthen future sustainability. Membership has continued to grow, providing both regular income and wider support for the organisation. The trustees continue to embed financial sustainability within the charity’s operating model. With support from an organisational stability grant from the National Lottery Heritage Fund, consultants have been engaged to develop long-term business and fundraising plans. These plans are expected to support the charity’s objectives over the next financial year and into future years. The trustees consider that the charity is well placed for the next financial year, with all staff and contractor commitments fully funded for that period.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Our activities are structured so that all funds received are applied directly to charitable purposes within a short timeframe, and we do not retain unrestricted funds beyond what is required for immediate operational commitments. The trustees have considered the Charity Commission’s guidance on reserves and are satisfied that a zero-reserves position is appropriate for the scale and nature of our work. Our activities carry minimal financial risk, and our expenditure is only incurred when funding is already secured with all staff posts fully funded.

		Should circumstances change, the trustees will review this policy to ensure it remains appropriate and responsible.
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The trustees have reviewed the charity’s financial position and future commitments and have identified no material uncertainties that would cast significant doubt on the charity’s ability to continue as a going concern for the next financial year.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	The organisation was registered as a charity on 20th February 2018
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	The charity is a CIO registered in England & Wales
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are appointed from the charity’s membership through decision by the charity’s members at the annual general meeting.

Reference and Administrative details

Charity name	The Friends of the Stockton & Darlington Railway
Other name the charity uses	None
Registered charity number	1177252
Charity’s principal address	Marian Cottage Lartington Barnard Castle County Durham DL12 9BP

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Neil Hardie- Hammond	Chair
Alan Townsend	Vice-Chair
Peter Bainbridge	Membership Secretary
Caroline Hardie	Editor
BarryThompson	Trustee
George Alderslade	Trustee
Yvonne Richardson	Trustee	From: 25thAugust 2025
John Raw	Trustee
Norman Hugill	Trustee
Paul Bruce	Trustee	From: 4thSeptember 2025

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Neil Hardie-Hammond
	Chair of Trustees
	24-07-2026
	24-07-2026

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Friends of the Stockton & Darlington Railway Charity No
(if any) 1177252
Annual accounts for the period
Period end
Period start date 27/09/2024 To date 26/09/2025
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 14,269 463,103 - 477,372 78,305 18,447 1,489 - 19,936 8,113 - - - - - 2,642 - 2,642 - - - - - - - - - - -
	35,358 464,592 - 499,950 86,418
	807 - - 807 - 26,603 91,268 - 117,871 36,116 - - - - - 2,671 8,687 - 11,358 1,271
	30,081 99,955 - 130,036 37,387

	5,277 364,637 - 369,914 49,031
	- - - - -
	5,277 364,637 - 369,914 49,031
	- - - - - - - - - - - - - - - - - - - -
	5,277 364,637 - 369,914 49,031
	21,405 63,294 - 84,699 35,668
	26,682 427,932 - 454,614 84,699

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Friends of the Stockton & Darlington Railway` Charity No 1177252
Company No
Annual accounts for the period Period start date: 27/9/2024 To period end date: 26/9/2024
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 - 286,602 - 286,602 -
Heritage assets (Note 16) B03 2,950 - 2,950 -
Investments (Note 17) B04 - - - - -
Total fixed assets B05 - 289,552 - 289,552 -
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 - - - - -
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 6,783 158,788 - 165,571 84,914
Total current assets B10 6,783 158,788 - 165,571 84,914
Creditors: amounts falling due within
one year (Note 20) B11 510 - 510 215
Net current assets/(liabilities) B12 6,273 158,788 - 165,061 84,699
Total assets less current liabilities B13 6,273 448,340 - 454,614 84,699
Creditors: amounts falling due after one
year (Note 20) B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 6,273 448,340 - 454,614 84,699
Funds of the Charity
Endowment funds (Note 27) B17 - - - -
Restricted income funds (Note 27) B18 448,340 448,340 63,294
Unrestricted funds B19 6,273 - 6,273 21,619
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 6,273 448,340 - 454,614 84,914
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The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Date of approval Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name dd/mm/yyyy Signature Signature of director authenticating accounts being sent to Companies House Date dd/mm/yyyy Print name

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts 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.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Not Applicable Not Applicable Not Applicable

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes  * -Tick as appropriate No

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Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

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Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes 
-Tick as appropriate
No
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Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

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Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £

Fund balances as previously stated Adjustments:

Fund balance as restated

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a


Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. Governance and support costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph instruments 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Yes 	No	N/a
Yes 	No	N/a


Yes	No	N/a

Yes 	No	N/a
Yes	No	N/a
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Yes 	No	N/a
Yes 	No	N/a
Yes 	No	N/a
Yes	No	N/a

Yes	No	N/a
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Yes 	No	N/a
Yes 	No	N/a


Yes 	No	N/a

Yes	No	N/a

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Yes	No	N/a
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Yes	No	N/a



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Yes	No	N/a


Yes	No	N/a

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Yes	No	N/a


Yes	No	N/a

Yes	No	N/a

Yes	No	N/a


----- Start of picture text -----
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments equivalents with a maturity date of less than one year held for investment purposes rather than to 
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations General Donations 3,754 18,029 - 21,783 38,126
and legacies: Corporate Sponsorship & Donations 4,500 253,450 257,950
Gift Aid 528 - - 528 3,836
Legacies - - - - -
General grants provided by government/other
charities - 191,624 - 191,624 30,147
Membership subscriptions and sponsorships
which are in substance donations
5,487 - - 5,487 4,584
Donated goods, facilities and services - - - -
Other - - - - 1,612
Total 14,269 463,103 - 477,372 78,305
Charitable
activities: - - - - -
Publication Sales 17,077 50 - 17,127 8,063
Events Income 146 1,439 1,585
Speakers Fees 1,224 1,224 50
Other - - - - -
Total 18,447 1,489 - 19,936 8,113
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 2,642 - - 2,642 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 2,642 - - 2,642 -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 35,358 464,592 - 499,950 86,418
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
----- End of picture text -----

CC17a (Excel)

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Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity 807 - - 807 - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 807 - - 807 - - - -
Expenditure on charitable activities:
Cost of Sales 21,436 12,050 - 33,486 4,634 - - 4,634
Project Expenditure 1,225 51,795 53,020 16,790 16,790
Small Grant Scheme 500 - - 500 - - - -
Direct Expenses 721 - - 721 156 - - 156
General Expenses 284 - - 284 5,958 - - 5,958
Volunteer Expenses 1,986 107 2,093 1,867 1,867
Employee Expenses 227 713 941 -
Project Salaries - 25,356 25,356 6,711 6,711
Volunteer Training 224 - 224 -
Pensions Costs - 1,246 1,246 -
Total expenditure on charitable
activities 26,603 91,268 - 117,871 12,615 23,501 - 36,116
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Postage, Freight and Courier 1,285 - - 1,285 - - - -
Audit & Accountancy Fees 198 - - 198 - - - -
Depreciation Expense - 70 - 70 - - - -
Insurance 556 4,860 - 5,416 195 - - 195
----- End of picture text -----

CC17a (Excel)

23/07/2026

----- Start of picture text -----
Legal Expenses - 3,755 - 3,755 - - - -
Printing and Stationary 59 - - 59 - - - -
Telephone & Internet 18 1 - 19 - - - -
Room Hire - - - - 659 - - 659
Subscriptions 555 - - 555 417 - - 417
Total other expenditure 2,671 8,687 - 11,358 1,271 - - 1,271
TOTAL EXPENDITURE 30,081 99,955 - 130,036 13,886 23,501 - 37,387
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

Activity 1 Activity 2 Other Total Activity or programme	Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - This year Last year
	- - - - - - - -

CC17a (Excel)

23/07/2026

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 198 180 - - - - - -

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

----- Start of picture text -----
11.1 Staff Costs
This year Last year
£ £
Salaries and wages 25,356 6,711
Social security costs - -
Pension costs (defined contribution scheme) 1,246 -
Other employee benefits - -
Total staff costs 26,603 6,711
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party N/A
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party N/A
----- End of picture text -----

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Band
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.

This year
Last year
- -
- -
- -
- -
- -
This year
Last year
£
£
- -
TRUE
Number of employees

CC17a (Excel)

23/07/2026

11.2 Average head count in the year

The parts of the charity in which the employees work

----- Start of picture text -----
This year Last year
Number Number
Fundraising - -
Charitable Activities 1 -
Governance 1 1
Other - -
Total 2 1
----- End of picture text -----

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

This year Last year This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	This year Last year £ £ - -

CC17a (Excel)

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

The nature of the payment (cash, asset etc.) Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date	This year Last year £ £ - - This year Last year £ £ - -

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	This year £ 1,246 All salaries are funded by specific restricted project grants.	Last year £ -

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Digitisation of S&DR footage - 500.00 - 500.00
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - 500 - 500
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
*Yes* No *TOTAL GRANTS PAID* Purpose Names of institution *My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.* *Other unanalysed grants* *Total grants to institutions in reporting period*	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - - -
	-
	- -

CC17a (Excel)

23/07/2026

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis Activity or project 1 Activity or project 2 Activity or project 3 Activity or project 4 *Total*	Grants to institutions Grants to individuals Support costs Total £ £ - - - - - - - - - - - - - - - -
	- - - -

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes* *Please provide* *details of charity's* *URL.* No *Provide details* *below*

*TOTAL GRANTS PAID* Names of institution Purpose *Total grants to institutions in reporting period* *Other unanalysed grants*	Total amount of grants paid £ - - - - - - - - - -
	-
	- -

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £		&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year				-	-	-	-	-
Additions			285,000		-	-	4,623	289,623
Revaluations				-	-	-	-	-
Disposals				-	-	-	-	-
Transfers *				-	-	-	-	-
At end of the year			285,000		-	-	4,623	289,623
14.2 Depreciation and impairments
	**Basis	SL			SL or RB	SL or RB	SL	SL or RB
	** Rate	2%					33%

At beginning of the year				-	-	-	-	-
Disposals				-	-	-	-	-
Depreciation				-	-	-	70	70
Impairment				-	-	-	-	-
Transfers*				-	-	-	-	-
At end of the year				-	-	-	70	70
14.3 Net book value
Net book value at the beginning of the	year			-	-	-	-	-
Net book value at the end of the year			285,000		-	-	4,552	289,552

CC17a (Excel)

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14.4 Impairment

14.5 Revaluation
the name of independent valuer, if applicable
the carrying amount that would have been recognised had the assets been
carried under the cost model.
the methods applied and significant assumptions
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
the effective date of the revaluation
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
If an accounting policy of revaluation is adopted, please provide:
14.6 Other disclosures
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible
fixed assets.

This year
Last year
- -
This year
Last year
£
£
- -
- -

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

		Research & development £	Research & development £	Research & development £	Patents and trademarks £	Patents and trademarks £	Other £	Total £
At beginning of the year				-		-	-	-
Additions				-		-	-	-
Disposals				-		-	-	-
Revaluations				-		-	-	-
Transfers *				-		-	-	-
At end of the year				-		-	-	-
15.2 Amortisation and impairments
	**Basis	SL	or RB		SL or RB		SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	** Rate

At beginning of the year				-		-	-	-
Disposals				-		-	-	-
Amortisation				-		-	-	-
Impairment				-		-	-	-
Transfers*				-		-	-	-
At end of year				-		-	-	-
15.3 Net book value
Net book value at the beginning				-		-	-	-
of the year
Net book value at the end of the				-		-	-	-
year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

CC17a (Excel)

23/07/2026

CC17a (Excell 2310712026

15.5 Impairment

----- Start of picture text -----
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised had
the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
----- End of picture text -----

CC17a (Excel)

23/07/2026

The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

		This year		Last year
(i) Explain the nature and scale of		The Charity has purchased historic station signage for Heighington Station
heritage assets held.		to enhance the display and interpretation of the building
(ii) Explain the policy for the		The charity acquires heritage assets only when they support its charitable aims and have clear, ethical provenance. All assets are preserved through appropriate conservation, secure storage, and
acquisition, preservation,		regular monitoring. Management follows
management and disposal of	heritage	recognised standards to ensure accurate
assets.		records, responsible use, and public benefit. Disposal is rare and undertaken transparently, prioritising transfer to suitable custodians who can ensure continued care and access.
16.2 Cost or valuation
		Heighington Station Totem Sign Heritage asset 2 Heritage asset 3 £ £ £	Heritage asset 4 £	Total £
At beginning of the year		- - -	-	-
Additions		2,950 - -	-	2,950
Disposals		- - -	-	-
Revaluations		- - -	-	-
Transfers *		- - -	-	-
At end of the year		2,950 - -	-	2,950
16.3 Depreciation and impairments
	**Basis	SL			Straight Line ("SL") or Reducing Balance
	** Rate	0%

At beginning of the year		- - -	-	-
Disposals		- - -	-	-
Depreciation		- - -	-	-
Impairment		- - -	-	-
Transfers*		- - -	-	-
At end of year		- - -	-	-

CC17a (Excel)

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16.4 Net book value

Net book value at the beginning of the - - - - - year Net book value at the end of the year 2,950 - - - 2,950

CC17a (Excel)

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16.5 Impairment

This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year Last year

CC17a (Excel)

23/07/2026

16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
----- End of picture text -----

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors 510 215 Payments received on account for contracts or performance-related grants - - Accruals and deferred income - - Taxation and social security - - Other creditors - - Total 510 215 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - 510 215 - - - - - - - - Amounts falling due within one year	This year Last year £ £ - - - - - - - - - - - - - - Amounts falling due after more than one year
	510 215	- -
		This year Last year £ £ - - - - - - Last year
		- -

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of
financial instruments (eg. debtors, creditors, investments
etc) to the charity's financial position or performance, for
example, the terms and conditions of loans or the use of
hedging to manage financial risk.
22.2 If the charity has provided financial assets as a form of
security, the carrying amount of the financial assets pledged
as security and the terms and conitions related to its pledge
should be given here.

N/A
N/A
N/A
This year
Last year
N/A

CC17a (Excel)

23/07/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors 510 215 Payments received on account for contracts or performance-related grants - - Accruals and deferred income - - Taxation and social security - - Other creditors - - Total 510 215 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - 510 215 - - - - - - - - Amounts falling due within one year	This year Last year £ £ - - - - - - - - - - - - - - Amounts falling due after more than one year
		- -
		This year Last year £ £ - - - - - - Last year
		- -

CC17a (Excel)

24/07/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 165,571 84,914 - -
	165,571 84,914

CC17a (Excel)

24/07/2026

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

FALSE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Governing document Niall Hammond & Caroline Hardie Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ 6,435 - - -6,435 - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Archaeoenvironment Ltd. a company owned by Niall Hammond & Caroline Hardie were paid £6435 for the research, design and development of guided walk booklets.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Governing document *Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* Niall Hammond & Caroline Hardie Legal authority (eg order, governing document) Name of trustee	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ 201 - - -201 - - - - - - - - - - - - - - - The Stockton & Darlington Railway company owned by Niall Hammond & Caroline Hardie were paid £201.08 for products for sale to raise funds. Amounts paid or benefit value

CC17a (Excel)

24/07/2026

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

----- Start of picture text -----
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party Relationship to charity Description of the transaction(s) *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*	Amount Balance at period end Amounts written off during reporting period £ £ £ £ Provision for bad debts at period end

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

24/07/2026

Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party Relationship to charity Description of the transaction(s) *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*	Amount Balance at period end Amounts written off during reporting period £ £ £ Provision for bad debts at period end £

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

24/07/2026

INDEPENDE.NT EXAMINER'S REPORT TO THE FRIENDS OF THE STOCKTON & DARLINGTON RAILWAY I report on the accounts of the Charity. giS(ratIon no. 1177252. The Friend5 Of The Sio¢kt()n & Darlingion Railway. (FS&DR) for ihe year ended 26th September 2025 ¥hi¢h are as sei out on the enclosed pages. Re%pectiN'e Responsibilities of FSDR Trustees and Examiner The FqDR members are responsible for the preparation of the accounts. The members consider ihai an audit is not required for ihis year under seciion 144(2) of the ChariliL'S Act 201 I Iihe ?0 I l Acil and that an independenl examinalion is needed. li is my responsibilitj. io: exdm ine ihe accounis under Section 145 of Ihe 201 l Acl lo follo1¥ the procedure5 laid dow'n in the gyeneral Directions given by ihe Charity Commission under seciion 145{5){b) of the 201 l Act; and lo slate Ih¢¢her particular mailers have come 10 my attention. B98is of Independent Ex9miner's Report M). exam iliaiion il'as carried oui in accordance with the general Directions given by the L'lin4 Iri)m j'ou as niembers concerning any such matters. The procedures Iindcnak'L'ii do nol prowide dll ihe evidence thai would be required in an audii and L()nsL'qLILnil} n(1 opinic)n is as io h¢Iher ihe accounts present a "true and fair view, and Ihwreporl is lim lied io ihose matlers sel out in ihe stsi¢m¢nl below. In(li'pendent F.xaminer's Statement In connection wilh my examination. no matter has come to my attention: l } Which gives me reasonable cause to believe ihal in any material respect the requiremeni5'. lo kL'ep aLeounling records in accordance with scction 130 of ihe 201 l Act; io pr¢pare accoLinis ii.hich accord i%"iih the accounting records and comply with the acLouniing requirements of ihe ?0 I l Act have noi been mel.. or ?} to iihich. in my opinion. aitenlion should be drawn in order to enable a proper understhndi g ofthe. counts to be reached. TJ Har CTA an 7 Elvet Waierside Durham DH13DA 24 July 2025