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2025-07-30-accounts

Trustees’ Annual Report for the period

From 31/7/2024 Period start date To Period end date

30/7/2025

Charity name: Epiacum Heritage CIO

Charity registration number: 1178087

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The objects of the CIO are - To advance the
education of the public concerning and
permanently to preserve for the benefit of
the public generally and especially for the
inhabitants of the North Pennines in the
counties of Cumbria, Durham and
Northumberland, land, buildings or any other
artefacts which are of any historic, industrial,
agricultural, scientific, or industrial
architectural or general architectural interest
(hereinafter referred to as 'Heritage
Monuments') and generally to protect,
preserve and maintain the character and
amenities of the said Heritage Monument
known as Epiacum Roman Fort and its
environs and may exercise all powers which
are considered necessary in achieving its
primary objectives. Nothing in this
constitution shall authorise an application of
the property of the CIO for the purposes
which are not charitable.
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		 We received grants enabling us to
commence work on our garden project,
which will enhance an area of land to include
large planters and flowers reflecting the
different periods of occupation on site. Built
by volunteers, members of the public will be
able to visit to help understand the
biodiversity during different time periods.
We also held an event to raise funds and
awareness that was attended by many local
people.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The Trustees confirm they have regard to all
guidance issued by the Charity Commission
on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

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 Work began on the garden project.
Monthly Trustees meetings were held
remotely and in-person.
Engagement of regular volunteers helped
maintain the site.
Planning for future development and
interpretation of the site took place.
Trustees worked on funding applications for
future opportunities.

Additional information (optional)

You may choose to include further statements where relevant about:


Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The organisation has reserves to cover basic
running costs for the next 12 months. It has
attracted funds from grant providers and
from visitors and supporters.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The organisation has managed to build
up unrestricted funds of £1,319, which
covers the costs of public liability insurance
and accountancy costs for the next twelve
months. This will ensure that even with no
activity or events the site will remain open
and accessible to the public until 2027, and
we plan to hold fundraising events and make
more grant applications to build up the
unrestricted funds.
Amount of reserves held Para 1.22 Unrestricted funds on 31 July 2025 stood at
£1,319. Restricted funds stood at £7,228.
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
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 New Trustees can only be appointed by
agreement of all the existing Trustees.
Potential new Trustees are sent extensive
details of the organisation and then asked to
submit an application. They are then invited
to attend two Trustees meetings as
observers before confirming their
application. Only then would they be invited
to become a Trustee should the existing
Trustees decide so.
Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name EPIACUM HERITAGE CIO
Other name the charity uses
Registered charity number 1178087
Charity’s principal address CASTLE NOOK, KIRKHOUGH, ALSTON, CUMBRIA CA9
3BG

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
Elaine Edgar Chair
Frances Breen Vice Chair
Paul Mercer
Steve Bentley

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

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) Frances Breen

Position (eg Secretary, Vice Chair Chair, etc)

Date

24/5/2026

Epiacum Heritage CIO Epiacum Heritage CIO Epiacum Heritage CIO 1178087
Receipts andpayments accounts
For the period
from		 31/07/2024 To 30/07/2025

CC16a

Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
224
-
1 085
110
2 219
90
3 728
-
-
-
3 728
578
300
-
-
-
-
1 159
-
945
1
-
179
-
-
272
77
3 511
-
-
-
3 511
217
-
1 102
1 319		 Restricted
funds
to the nearest £
-
22 203
-
-
-
-
22 203
-
-
-
22 203
-
11 888
-
12 203
-
-
-
-
-
-
-
-
-
-
-
-
24 091
-
-
-
24 091
(1 888)
-
7 228
5 340		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
224
22 203
1 085
110
2 219
90
25 931
-
-
-
25 931
578
12 188
-
12 203
-
-
1 159
-
945
1
-
179
-
-
272
77
27 602
-
-
-
27 602

(1 671)		 Last year
to the nearest £
Bank interest 224 227
Grants received - 53 381
Medieval banquet 1 085 -
Friends 110 253
Donations 2 219 1 062
Merchandise sales 90 90
Sub total(Gross income for
AR)		 3 728 55 013
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
55 013
Medieval banquet 578 -
Gardenproject 300 -
Equipment - 1 261
Bastleproject - 52 381
Book costs - 54
Accountancy - 235
Insurance 1 159 1 134
Internet costs - 80
Promotional costs 945 576
Rent 1 1
Maintenance - 428
Other costs 179 88
Refreshments - 60
Meetingcosts - 20
Website 272 362
Bank andpaypal charges 77 74
**Sub total ** 3 511 56 754
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
56 754
217 (1 888) -
(1 671)		 (1 741)
- - - - -
1 102 7 228 - 8 330 10 071
1 319 5 340 - 6 659 8 330

5

Section B Statement of assets and liabilities at the end of the period

Categories
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds		 Cash in hand
Patreon account
Details
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Current account
Deposit account
Paypal account		 Unrestricted
funds
to nearest £
13
372
116
338
480
1 319
OK
Unrestricted
funds
to nearest £
-
-
-
-
-
-
Fund to which
asset belongs
Fund to which
asset belongs		 Restricted
funds
to nearest £
-
5 340
-
-
-
5 340
OK
Restricted
funds
to nearest £
-
-
-
-
-
-
Cost (optional)
-
-
-
-
-
Cost (optional)
-
-
-
-
-
-
-
-
-		 Endowment
funds
to nearest £
-
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
- -
- -
- -
- -
- -
- -
- -
- -
- -
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities		 Details
Signature		 Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name		 When due
(optional)
Date of
approval

Signed by one or two trustees on behalf of all the trustees

6

Trustees’ Annual Report for the period

From 31 July 2024 To 30 July 2025

Charity name: Epiacum Heritage CIO

Charity registration number: 1178087

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The objects of the CIO are - To advance
the education of the public concerning and
permanently to preserve for the benefit of
the public generally and especially for the
inhabitants of the North Pennines in the
counties of Cumbria, Durham and
Northumberland, land, buildings or any
other artefacts which are of any historic,
industrial, agricultural, scientific, or
industrial architectural or general
architectural interest (hereinafter referred to
as 'Heritage Monuments') and generally to
protect, preserve and maintain the
character and amenities of the said
Heritage Monument known as Epiacum
Roman Fort and its environs and may
exercise all powers which are considered
necessary in achieving its primary
objectives. Nothing in this constitution shall
authorise an application of the property of
the CIO for the purposes which are not
charitable.
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		 We received grants enabling us to
commence work on our garden project,
which will enhance an area of land to
include large planters and flowers reflecting
the different periods of occupation on site.
Built by volunteers, members of the public
will be able to visit to help understand the
biodiversity during different time periods.
We also held an event to raise funds and
awareness that was attended by many
local people.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity		 Para 1.18 The Trustees confirm they have regard to
all guidance issued by the Charity
Commission on public benefit.

1

Commission on public benefit

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 Work began on the garden project.
Monthly Trustees meetings were held
remotely and in-person.
Engagement of regular volunteers helped
maintain the site.
Planning for future development and
interpretation of the site took place.
Trustees worked on funding applications
for future opportunities.

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 The organisation has reserves to cover
basic running costs for the next 12 months.
It has attracted funds from grant providers
and from visitors and supporters.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The organisation has managed to build
up unrestricted funds of £1,319, which
covers the costs of public liability insurance
and accountancy costs for the next twelve
months. This will ensure that even with no
activity or events the site will remain open
and accessible to the public until 2027, and
we plan to hold fundraising events and
make more grant applications to build up
unrestricted funds.
Amount of reserves held Para 1.22 Unrestricted funds on 30 July 2025 stood at
£1,319. Restricted funds stood at £5,340.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25		 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
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 New Trustees can only be appointed by
agreement of all the existing Trustees.
Potential new Trustees are sent extensive
details of the organisation and then asked
to submit an application. They are then
invited to attend two Trustees meetings as
observers before confirming their
application. Only then would they be invited

2

to become a Trustee should the existing Trustees decide so.

Reference and Administrative details

Charity name Epiacum Heritage CIO
Other name the charity uses
Registered charity number 1178087
Charity’s principal address Castle Nook, Kirkhough, Alston, Cumbria, CA9 3BG

Names of the charity trustees who manage the charity

1
2
3
4
5
6		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Elaine Edgar Chair
Frances Breen Vice Chair
Paul Mercer
Steve Bentley
Mark Haworth Resigned 29/02/2025
Jan Harding Resigned 28/02/2025

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
Frances Breen

Vice Chair
24/05/2026
24/05/2026

3

Epiacum Heritage CIO Epiacum Heritage CIO Epiacum Heritage CIO 1178087
Receipts andpayments accounts
For the period
from		 31/07/2024 To 30/07/2025

CC16a

Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
224
-
1,085
110
2,219
90
3,728
-
-
-
3,728
578
300
-
-
-
-
1,159
-
945
1
-
179
-
-
272
77
3,511
-
-
-
3,511
217
-
1,102
1,319		 Restricted
funds
to the nearest £
-
22,203
-
-
-
-
22,203
-
-
-
22,203
-
11,888
-
12,203
-
-
-
-
-
-
-
-
-
-
-
- #
24,091
-
-
-
24,091
(1,888)
-
7,228
5,340		 Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
to the nearest £
224
22,203
1,085
110
2,219
90
25,931
-
-
-
25,931
578
12,188
-
12,203
-
-
1,159
-
945
1
-
179
-
-
272
77
27,602
-
-
-
27,602

(1,671)		 Last year
to the nearest £
Bank interest 224 227
Grants received - 53,381
Medieval banquet 1,085 -
Friends 110 253
Donations 2,219 1,062
Merchandise sales 90 90
Sub total(Gross income for
AR)		 3,728 55,013
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
55,013
Medieval banquet 578 -
Gardenproject 300 -
Equipment - 1,261
Bastleproject - 52,381
Book costs - 54
Accountancy - 235
Insurance 1,159 1,134
Internet costs - 80
Promotional costs 945 576
Rent 1 1
Maintenance - 428
Other costs 179 88
Refreshments - 60
Meetingcosts - 20
Website 272 362
Bank andpaypal charges 77 74
**Sub total ** 3,511 56,754
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
56,754
217 (1,888) -
(1,671)		 (1,741)
- - - - -
1,102 7,228 - 8,330 10,071
1,319 5,340 - 6,659 8,330

4

Section B Statement of assets and liabilities at Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets		 Cash in hand
Patreon account
Signature
Details
Current account
Deposit account
Paypal account
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Details
Details		 Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
13
-
372
5,340
116
-
338
-
480
-
1,319
5,340
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Frances Breen		 Endowment
funds
to nearest £
-
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Frances Breen 24/05/2026

5

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees
On accounts for the year
ended
Set out on pages
Responsibilities and
basis of report		 Epiacum Heritage CIO Epiacum Heritage CIO Epiacum Heritage CIO
30 July 2025 Charity no
(if any)		 1178087
1 to 5
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 30/07/2025.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

 I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Date:27/05/2026		 I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Date:27/05/2026
27/05/2026
Andrew Benson
FCA ICAEW
89 Pennyhill Park
Penrith
CA11 9JW

6