2025-03-31-accounts

Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

Charity Commission Registered No. 1183762

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

Pages
1	Reference and Administration Details
2 - 10	Trustees’ Annual Report
11 - 14	Independent Auditor’s Report
15	Statement of Financial Activities
16	Balance Sheet
17	Statement of Cash Flows
18 - 24	Notes to the Financial Statements

Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATION DETAILS

PRINCIPAL OFFICE

12 Devonshire Street London W1G 7AB

CHARITY NUMBER

1183762

Patron

H.E. Sir Rodney Williams KCMG

The Trustees who served during the year, together with their original dates of appointment, were as follows:

• Prince Henry Ajene, Trustee — appointed 2 March 2022

• Kelvin Ang, Trustee — appointed 15 March 2023

• Thomas Peregrine Bryant, Trustee — appointed 12 September 2018

• Lucy Fiona Denton, Trustee — appointed 12 September 2018

• Nicolette Annabelle Clare Duckham, Trustee — appointed 12 September 2018

• Dr Tara Inniss, Trustee — appointed 15 March 2023

• Robert John Edward Kerr, Trustee — appointed 17 February 2020

• Francis Hugh Cornwallis Maude (Chair), Trustee — appointed 12 September 2018

• Karin Taylor, Trustee — appointed 31 May 2022

• Rachel Tranter-Needham, Trustee — appointed 17 February 2020

• Rowenna Wood (Malone), Trustee — appointed 12 September 2018

Dr Louise Cooke also served as a Trustee during the reporting year and is updating her trusteeship details with the UK Charity Commission.

Details regarding Trustee renewals and terms of service during the year are provided in the Governance section of this report.

The appointed auditor for the year is WBG (Audit) Limited.

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

The Trustees present their report and the unaudited financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (FRS 102) in preparing the annual report and financial statements of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Commonwealth Heritage Forum is governed by its Constitution, adopted on formation in 2019. Trustees are appointed for fixed three-year terms, renewable in accordance with the Constitution. During the year, several Trustees renewed their terms, strengthening continuity at a time of programme expansion; the Board also welcomed a new Training and Skills Trustee, Dr. Louise Cook.

The Forum’s operational work continues to be delivered by a small but highly skilled team of part-time consultants, covering executive leadership, project development, training and skills, communications, and finance and operations. The consultant team was renewed until May 2025, with an inflationary adjustment.

Governance oversight is supported by the International Advisory Committee (IAC), a distinguished group of heritage professionals and specialists from across the Commonwealth. During the year, the IAC expanded with several new members and continued to provide guidance on programme development. Trustees noted the need to strengthen engagement and agreed that Heritage Champions — local heritage and skills training coordinators funded by CHF in key regions — would be invited to attend future IAC meetings. A new practice was introduced to distribute bi-monthly project pipeline updates to the IAC, ensuring earlier visibility of emerging initiatives.

Trustees regularly review conflicts of interest. Several Trustees noted professional involvements in regions where CHF operates, including Antigua, St Helena, and Guyana. These were recorded in the conflict register and managed appropriately; no conflict affected the decision-making of the charity.

The Trustees continued to identify and mitigate operational and financial risks. Cross- border banking delays, fluctuations in partner capacity, and withdrawal of expected funding from external bodies (such as USAID) created challenges which the consultant team worked diligently to resolve. New CAF Bank “Gold” accounts were created to improve segregation of restricted funds. Revised health and safety procedures were introduced, with mandatory on-site inductions at all training programmes. The charity also strengthened its reliance on Memoranda of Understanding (MoUs) with overseas partners to ensure clarity around responsibilities, timelines and co-funding arrangements.

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762) TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 …/(cont’d)

The Trustees are responsible for identifying and managing the principal risks faced by the charity. Key risks and mitigations are reviewed periodically and inform Trustees’ decision-making on programme delivery, financial controls, and operational capacity. Where projects are delivered internationally, the Trustees consider risks including partner due diligence, safeguarding, travel and security, delivery timelines, and financial controls around grant disbursements. The charity maintains proportionate controls to reduce exposure to error or misuse of funds, including segregation of duties in payment processing, trustee oversight of bank access and approvals, and documented approvals for material grant payments.

OBJECTIVES AND ACTIVITIES

The objectives of the Commonwealth Heritage Forum are to advance education in the conservation, promotion and preservation of culturally significant buildings and sites across the Commonwealth. The charity fulfils these objectives primarily through training programmes, conservation projects, advisory support, heritage skills development, academic partnerships and the dissemination of knowledge through lectures, publications and digital resources.

Grant-making and partner delivery policy

The charity advances its goals primarily through grant-funded projects delivered with trusted local and institutional partners. Grant awards are made to organisations and individuals whose proposed work directly supports the charity’s charitable purposes and demonstrates appropriate safeguarding, delivery capability and value for money. Grant funding is typically released in tranches linked to agreed milestones and reporting requirements. The Chairman and Consultant CEO, along with the Trustees, maintain oversight through written approvals for disbursements, review of project updates and deliverables and follow-up where clarification or additional evidence is required. The charity’s approach is to support high-impact, practical heritage skills and capacity- building work while maintaining proportionate controls for a charity of our size and operating footprint.

The Trustees confirm that the Charity Commission’s guidance on public benefit has informed the planning and delivery of all activities during the year

Aims for the coming year (short term)

In the next 12 months, the charity’s priorities are to:

• Deliver the next cycle of Commonwealth Heritage Skills Training Programme activity, with a continued focus on practical skills transfer and local capacity building.

• Strengthen programme monitoring and evaluation, including clearer documentation of outputs, outcomes and learning across projects.

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

• Improve operational resilience by refining policies, systems and internal controls appropriate for a large charity.

• Deepen engagement with partners and stakeholders to identify priority regions and project opportunities aligned with the charity’s charitable objectives.

Aims over the next 3–5 years (long term)

Over the medium term, the charity aims to:

• Build a sustainable programme model that supports recurring training cohorts and long-term partner capability.

• Develop a stronger evidence base for impact, including longitudinal tracking where appropriate, to support future fundraising and programme design.

• Diversify income sources across trusts, foundations, institutional funding, and philanthropic support to reduce reliance on any single funding stream.

• Strengthen organisational maturity, including governance, risk management, and operating procedures, to support continued growth and delivery in complex environments.

ACHIEVEMENT AND PERFORMANCE

The 2024–25 year saw significant progress in delivering the Queen Elizabeth II Platinum Jubilee Commonwealth Heritage Skills Training Programme. Work was undertaken in more than twenty countries across Africa, Asia, the Caribbean and the Pacific. Under the thematic structure used in this report, the principal achievements are summarised as follows.

Training and Skills Programmes

Training and skills development remained at the heart of CHF’s mission, with in-country programmes delivered across several Commonwealth regions.

In Sierra Leone , the Forum facilitated advanced training in timber conservation on a historic Krio board house in Freetown, accompanied by follow-on work completed by trainees. The arrival of EWAP-funded equipment enabled the University of Sierra Leone to commence digital 3D documentation training with CyArk. Planning also advanced for ironwork conservation training at Old Fourah Bay College, with a specialist trainer appointed for delivery in 2025. Discussions continued regarding a later phase of work focusing on the conservation of war memorial railings in partnership with the Commonwealth War Graves Commission.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

In Antigua and Barbuda , the Forum deepened relationships with local institutions following a successful two-week programme on lime, stone and metalwork skills in St John’s. A new MoU is being prepared with the Harrison Centre to establish a long-term training hub on the island. Further training is being developed to support conservation of the boundary walls and tombs at St John’s Cathedral, alongside the creation of a heritage trail in the town.

In Pakistan , CHF worked closely with CROM Lahore to refine a major training course in Mughal fresco conservation. The programme, to be delivered in two sessions to avoid the hot season, will focus on frescoes at the Civil Secretariat in Lahore. Parallel discussions were held with military and heritage authorities regarding training opportunities linked to the restoration of significant military sites on the North-West Frontier.

In Somaliland , CHF delivered a hands-on programme at Berbera Museum. The work involved the conservation of an Ottoman-era structure, encompassing lime mortar production, roof reconstruction, plaster removal, stone rebuilding, and lectures for local engineering students. The training generated strong local engagement and laid the groundwork for a second phase of activity.

In Jordan , CHF supported a two-week heritage documentation programme through the Council for British Research in the Levant (CBRL). Participants, including municipal staff and early-career architects, received training in manual recording, field assessment and heritage frameworks at sites in Amman, Jerash, As-Salt and Madaba.

In India , the Forum progressed skills development with partners in Kolkata and West Bengal. Owing to challenges with the custodians of South Park Street Cemetery, CHF and architect Neeta Das identified an alternative site for training in lime and metalwork conservation. The Forum continued its advisory work with the West Bengal State Council on their Centre of Excellence for heritage preservation, contributing to standards-setting and curriculum development.

In Bangladesh , CHF explored co-funding the completion of conservation works at the Colombo Sahib’s tomb in Dhaka, delivered by an experienced local conservation architect. The project offers potential for the development of training materials and digital documentation resources.

In Kenya , engagement with the National Museums of Kenya and Book Bunk continued around the conservation needs of Fort Jesus World Heritage Site and the Macmillan Library. CHF also deepened collaboration with the Commonwealth War Graves Commission to support skills development around war memorials in Nairobi, Mombasa and neighbouring regions.

The Forum appointed its first Heritage Training Champion in the Pacific, based with the Fiji National Trust. Additional roles in Sierra Leone, Kenya and Guyana continued to be developed. Across all regions, CHF sought to embed heritage capacity more firmly in local institutions.

The Forum’s flagship Summer School , delivered with City & Guilds in London, again proved highly successful, with participants from across the Commonwealth. Applications for the 2025 programme exceeded one hundred, demonstrating a significant appetite for accessible heritage skills training. Early planning also began for a 2026 Summer School in Singapore.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

• Conservation and Heritage Projects

In addition to formal training programmes, CHF supported a series of significant heritage conservation initiatives.

In Guyana , work on the Conservation Management Plan (CMP) for the historic core of Georgetown advanced substantially. Draft outputs were discussed at a senior level, including at the Commonwealth Heads of Government Meeting. The King’s Foundation also prepared a complementary planning study.

In St Helena , CHF progressed its partnership with the St Helena Government and National Trust. A draft MoU was prepared, and work began on design guides to assist local owners. A pro bono team led by Peregrine Bryant commenced work on the CMP for Jamestown, with field visits scheduled in early 2025 and a final report expected in the summer.

In Somaliland , the Forum’s conservation work at Berbera Museum required deep technical engagement. The project addressed termite damage, collapsing stone walls, and loss of original fabric, while reintroducing traditional lime-based construction techniques. The programme strengthened local conservation capacity and highlighted the significance of Berbera’s Ottoman and British-period buildings.

In Pakistan , CHF worked with partners on the conservation of important military and funerary heritage, including the Malakand cemetery. CHF also provided guidance on the relocation and conservation of the Relief of Chitral Memorial column and the repair and restoration of Mastuj Fort, as well as exploring training opportunities for army personnel and local communities.

In India , CHF continued to advise on cemetery conservation and considered support for the restoration of historic buildings at the Botanic Gardens in Kolkata.

In Kenya , the Forum explored emergency conservation work at Fort Jesus and offered technical guidance on interim solutions for the Macmillan Library. A wider MoU covering Kenya, Pakistan and other regions was finalised with the Commonwealth War Graves Commission.

In Malawi , discussions were held with the British Council around a potential programme in stonework and joinery for local artisans.

Early project scoping continued in Barbados , Jamaica , Fiji , Sri Lanka , and Ghana , with particular potential emerging around school-based heritage projects and community-led conservation.

• Partnerships

The charity strengthened several strategic partnerships during the year. MoUs were signed with the Commonwealth War Graves Commission and with CROM Lahore. Agreements with the Harrison Centre in Antigua, the Government of St Helena, the National Museums of Kenya, the Council for British Research in the Levant and the World Monuments Fund remained under active negotiation and are expected to be completed in the coming period.

In addition, CHF continued to work closely with BACSA on conservation work in South Asia and with the British Council on emerging projects in Malawi and eastern Africa. The Forum also collaborated with universities including York, West Dean, NUS Singapore, and the University of Sierra Leone. Engagement with the Vinehill Trust remained central to the charity’s ability to deliver training across

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

the Commonwealth.

• Communications and Outreach

The charity invested in expanding its communications and public engagement activities. A refreshed website featuring updated photography, new articles and an expanded supporters’ section was launched during the year. An interactive map illustrating CHF’s project footprint across the Commonwealth was completed at the end of 2024.

The Forum delivered another successful lecture series, this time focusing on cast iron across the Commonwealth, with six recorded talks added to the website. A subsequent series on “Heritage at Risk” was delivered in late 2024 and early 2025. A new CHF brochure is in development.

Regular newsletters featured reports from Mumbai, Singapore, Sierra Leone, Kolkata and other regions, and highlighted emerging heritage debates such as Tropical Modernism. The charity’s annual reception, held at Space House in London, was attended by High Commissioners from several Commonwealth countries and served as an opportunity to present project outcomes in a visually engaging manner.

• International Advisory Committee

The IAC continued to offer guidance across CHF’s programme portfolio. Several new members joined during the year, and steps were agreed to improve information flow, including the introduction of a project pipeline briefing circulated in months when the Board does not meet. Heritage Champions will also begin participating in IAC meetings. Attendance challenges were discussed, and Trustees requested a review of the Terms of Reference to ensure clarity of expectations.

• Programme Development and Pipeline

The Forum made significant progress in planning future programmes. A new Small Projects Scheme will launch in April 2025, offering grants of up to £100,000 to support targeted heritage initiatives across the Commonwealth. The CEO’s forward strategy also outlines a programme of major delivery commitments for 2025, including CMP publication in Guyana, fieldwork in St Helena, advanced training in Pakistan and Somaliland, completion of conservation works in Bangladesh, and expansion of training posts in the UK and Commonwealth regions.

CHF is also preparing for the 2026 Commonwealth Heads of Government Meeting in Antigua, where it hopes to present its training and conservation achievements on the island, including work related to Government House and the St John’s Heritage Trail.

The CHF achieved official accreditation as a Commonwealth body in mid-2025.

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

FINANCIAL REVIEW

The charity’s total income for the year amounted to £1,031,881, comprising principally funding from The Vinehill Trust and grants from international partners, together with unrestricted donations, membership contributions and bank interest.

Expenditure during the year totalled £1,097,920, reflecting significant investment in training programmes, conservation projects, consultant support, travel and operational costs associated with international delivery. Several multi-year grants, particularly those from The Vinehill Trust, continued to underpin the charity’s work.

Principal funding sources

The charity’s activities during the year were primarily funded through trusts, grant- making initiatives and government funding. The principal sources of funding included:

• The Vinehill Trust: provided core funding to support CHF programmes across the Commonwealth, enabling the delivery of heritage skills training courses that reached hundreds of trainees internationally.

• Foreign, Commonwealth & Development Office (FCDO): funded a grant that enabled CHF, working with Simpson & Brown, to complete a Conservation Management Plan (CMP) for the historic Kolkata Docks regeneration project.

• Oxford Brookes University / Endangered Wooden Architecture Programme (EWAP): provided funding to facilitate heritage skills training and digital documentation of the Krio Board Houses in Sierra Leone, delivered in collaboration with staff and students from the University of Sierra Leone.

The Trustees are grateful for this support, which enables the charity to deliver skills training, capacity building and related heritage activity aligned with its charitable objectives.

Reserves policy

The Trustees maintain a reserves policy to ensure that the charity can meet its obligations as they fall due and manage short-term fluctuations in income and expenditure. Reserves are defined as unrestricted funds available for general use (excluding restricted funds held for specific purposes). The Trustees’ current policy is to hold unrestricted reserves broadly equivalent to two months of core operating expenditure to provide continuity of operations and an appropriate buffer for risk and cash flow.

The charity recorded restricted funds of £47,539 and unrestricted funds of £8,788 at the year end, with total funds carried forward of £56,327. Cash at bank at 31 March 2025 amounted to £82,505. Where reserves are below the policy level, the Trustees’ intention is to build reserves over time through prudent budgeting, active fundraising and careful management of commitments. Where reserves exceed the policy level, the

Trustees will consider the appropriate use of funds to further the charity’s objects while maintaining adequate financial resilience.

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

FUTURE DEVELOPMENTS

The Forum expects to deepen and expand its training and conservation work in 2025– 26. Delivery will focus on advanced skills training in Sierra Leone, Pakistan, Somaliland and India; preparation of Conservation Management Plans in Guyana and St Helena; and the development of heritage training hubs in Singapore, Sierra Leone, Pakistan and Antigua. The Forum will also continue to support the Centre of Excellence in West Bengal and explore new work in Malawi, Barbados, Jamaica and Fiji.

The charity has redeployed the former capital allocation for the stalled Christ Church Cathedral, New Zealand to alternative heritage sites within the Commonwealth following agreement with the Vinehill Trust. Plans to expand the scholarship and fellowship pathways, including carousel apprenticeships in the United Kingdom, continue to be developed.

The partnership with City & Guilds and other institutions will underpin the 2025 and 2026 Summer Schools, and the Forum will continue to build internal administrative capacity to support growing programme needs. The organisation is preparing for a significant presence at CHOGM 2026 in Antigua. Finally, a revised expense reimbursement policy will go into effect in early 2026.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and apply them consistently.

• observe the methods and principles set out in the Charities SORP (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity’s website and for the financial information included on it. Legislation in the United Kingdom governing the preparation and

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COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762) dissemination of financial statements may differ from legislation in other jurisdictions.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

Each of the Trustees has taken all the steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information. So far as each Trustee is aware, there is no relevant audit information of which the charity’s auditor is unaware.

19 February 2026 | 16:38:35 GMT Approved by the Trustees on ....................... Signed on behalf of the Board:

Francis Maude

Chair

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF

COMMONWEALTH HERITAGE FORUM

FOR THE YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Commonwealth Heritage Forum (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2025, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Trustees' Annual Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF

COMMONWEALTH HERITAGE FORUM

FOR THE YEAR ENDED 31 MARCH 2025

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

• the information given in the trustees' report is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 9, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which the audit was considered capable of detecting irregularities including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following;

• The nature of the charity, the environment in which it operates and the control procedures implemented by management and the trustees; and

• Our enquiries of management and trustees about their identification and assessment of the risks of irregularities.

Based on our understanding of the charity and the sector we identified that the principal risks of

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INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF

COMMONWEALTH HERITAGE FORUM

FOR THE YEAR ENDED 31 MARCH 2025

non-compliance with laws and regulations related to, but were not limited to;

• Regulations and legislation pertinent to the charity’s operations. We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Charities Act 2011. We evaluated management and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to;

• Posting inappropriate journal entries to increase revenue.

Audit response to the risks identified;

Our procedures to respond to the risks identified included the following;

• Gaining an understanding of the legal and regulatory framework applicable to the charity and the sector in which it operates;

• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

• Enquiring of management and trustees concerning actual and potential litigation and claims;

• Reading minutes of meetings of those charged with governance; and

• In addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and, evaluating business rationale of any significant transactions that are unusual or outside the normal course of business.

• Review of journal entries included, but was not limited to, the following areas:

• Creditors; and

• Expenditure.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/library/standards-codes-policy/audit-assurance-and-ethics/auditorsresponsibilities-for-the-audit/.This description forms part of our auditor’s report. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Other Matters

The prior year financial statements and comparative figures for the year ended 31 March 2024 are unaudited.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF

COMMONWEALTH HERITAGE FORUM

FOR THE YEAR ENDED 31 MARCH 2025

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Wbg (Audit) Limited 168 Bath Street, Glasgow, G2 4TP Date: 19 February 2026 | 15:14:01 GMT

Wbg (Audit) Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025

		Unrestricted	Restricted	2025	Unrestricted	Restricted	Total
							as restated
							2024
		£	£	£	£	£	£
INCOME FROM:
Donations and legacies	2	412	-	412	439	-	439
Charitable activities	3	-	1,029,449	1,029,449	-	209,000	209,000
Investments	4	1,406	614	2,020	7,476	550	8,026
		────	─────	──────	─────	──────	──────
TOTAL INCOME		1,818	1,030,063	1,031,881	7,915	209,550	217,465
		────	──────	──────	─────	──────	──────
EXPENDITURE ON:
Charitable activities	5	15,621	1,082,299	1,097,920	1,153	624,334	625,487
		─────	──────	──────	─────	──────	──────
TOTAL EXPENDITURE		15,621	1,082,299	1,097,920	1,153	624,334	625,487
		─────	──────	──────	──────	──────	──────
Net Income/(expenditure)		(13,803)	(52,236)	(66,039)	6,762	(414,784)	(408,022)
Transfers between funds	15	-	-	-	-	-	-
		─────	─────	──────	─────	──────	──────
Net movement in funds		(13,803)	(52,236)	(66,039)	6,762	(414,784)	(408,022)
Reconciliation of funds
Total funds brought forward	15	22,590	99,776	122,366	15,828	514,560	530,388
		─────	──────	──────	─────	──────	──────
Total funds carried forward	15	8,787	47,540	56,327	22,590	99,776	122,366
		═════	══════	══════	══════	══════	══════

All income and expenditure derives from continuing activities.

The Statement of Financial Activities includes all recognised gains and losses in the year.

The notes on pages 18 to 24 form part of these financial statements.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

BALANCE SHEET AS AT 31 MARCH 2025

			2025		2024 As restated
		£		£	£	£
CURRENT ASSETS
Cash at bank and in hand		82,505			205,533
		──────			─────
		82,505			205,533
LIABILITIES
Creditors : Amounts falling due within
one year	12	(26,178)			(83,167)
		─────			────
NET CURRENT ASSETS				56,327		122,366
				──────		─────
NET ASSETS				56,327		122,366
				══════		═════
CHARITY FUNDS:
Unrestricted Funds - General	14			8,788		22,590
Restricted Funds	14			47,539		99,776
				──────		─────
	14			56,327		122,366
				══════		═════

The Charity moved from receipts and payments basis to the accruals basis in the year as they are now classified as a large charity. The comparative information has been restated to reflect this change.

The financial statements were approved by the Trustees on ...................... 2026 and signed on their behalf by:

Francis Maude Trustee

The notes on pages 18 to 24 form part of these financial statements.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

		2025	2024
	Notes	£	£
Net cash flow from operating activities		(125,048)	(332,881)
Cash flow from investing activities
Interest received	4	2,020	8,026
		───────	───────
Net increase in cash and cash
equivalents in the year		(123,029)	(324,855)
Cash and cash equivalents
at the beginning of the year		205,533	530,388
		───────	───────
Cash and cash equivalents
at the end of the year		82,505	205,533
		═══════	═══════
Reconciliation of net income to net cash flow		2025	2024
from operating activities		£	£
Net income for the year		(66,039)	(408,022)
Interest receivable	4	(2,020)	(8,026)
Increase/(Decrease) in creditors		(56,988)	83,167
		──────	──────
Net cash flow from operating activities		(125,048)	(332,881)
		══════	══════
		2025	2024
Cash and cash equivalents		£	£
consist of:
Cash at bank and in hand		82,505	205,533
		───────	───────
Total cash and cash equivalents		82,505	205,533
		═══════	═══════

The notes on pages 18 to 24 form part of these financial statements.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

a) General information and basis of preparation

• Commonwealth Heritage Forum is a Charitable Incorporated Organisation (CIO) registered in England and Wales. The principal office is given in the Reference and Administration details on page 1.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity’s functional currency is Sterling. Figures are presented rounded to the nearest £.

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

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern and financial statements are prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Funds structure

The charitable funds of the charity comprise of restricted and unrestricted balances. Where there is a legal restriction on the purpose to which a receipt may be applied, the fund is classified in the accounts as a restricted fund. All unrestricted funds can be spent at the Trustees’ discretion. Designated funds are unrestricted funds set aside by the trustees for specific purposes. The Charity has no endowment funds.

c) Income recognition

Items of income are recognised in the financial statements when all of the following criteria are met:

• The charity has entitlement to the funds;

• any performance conditions have been met or are fully within the control of the charity;

• there is sufficient certainty that receipt of the income is considered probable; and

• the amount can be measured reliably.

d) Expenditure recognition

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount can be measured reliably.

Costs of raising funds comprises the costs associated with attracting voluntary income.

Expenditure on charitable activities comprises those costs incurred in the delivery of the charity’s activities and services for its beneficiaries.

Expenditure is allocated to each activity where the costs relate directly to that activity. Support costs, including governance costs, that do not relate directly to any activity are apportioned on the basis of staff time.

e) Charitable activities

Expenditure on activities which are for the ongoing benefit of recipients of donations and grants are charged directly to Charitable Activities.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

• f) Debtors and creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairments are recognised in expenditure.

• g) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

In preparing the financial statements, management is required to make estimates and assumptions which affect the reported income, expenditure, assets, and liabilities. Use of available information and application of judgment are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from each estimate.

The Trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied as follows:

Lease classification – Determination of whether leases entered into by the charity either as a lessor or a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have transferred.

Allocation of expenditure between activities – Support costs are allocated between charitable activities and governance based on the time spent by senior management on undertaking the charity’s activities.

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

2. DONATIONS AND LEGACIES

2.	DONATIONS AND LEGACIES
		Unrestricted	Restricted
		Funds	Funds	2025	2024
		£	£	£	£
	Donations and legacies	412	-	412	439
		══════	══════	══════	══════
3.	INCOME FROM CHARITABLE ACTIVITIES
		Unrestricted	Restricted
		Funds	Funds	2025	2024
		£	£	£	£
	Membership subscriptions	-	-	-	-
	Grants receivable	-	1,029,449	1,029,449	209,000
		──────	──────	──────	──────
		-	1,029,449	1,029,449	209,000
		══════	══════	══════	══════

All of the £209,000 recognised in 2024 were charged to restricted funds in grants receivable.

4.	INVESTMENT INCOME
		Unrestricted	Restricted
		Funds	Funds	2025	2024
		£	£	£	£
	Bank interest received	1,406	614	2,020	8,026
		══════	══════	══════	══════
5.	EXPENDITURE ON CHARITABLE ACTIVITIES
		Direct	Support	Total	Total
		Costs	Costs	2025	2024
		£	£	£	£
	Preservation of historical and/or cultural
	buildings and sites	918,921	178,999	1,097,920	625,487
		══════	══════	══════	══════

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

5. EXPENDITURE ON CHARITABLE ACTIVITIES …/(cont’d)

ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Direct Support Costs Costs £ £ Project costs 238,860 - Consultancy fees 298,308 - Travel and accommodation 92,580 8,206 Training 289,173 - IT cost - 36,998 Advertising and marketing - 84 Insurance - 2,000 Subscription and Licensing - 2,571 Printing, postage and stationery - 6,151 Bank charges - 1,257 General - 7,719 Accountancy Fees - 5,400 Office equipment (expense) - 4,620 Rent - 75,028 Telephone & Internet - 8,062 Legal fees - - Conference and entertainment - 11,903 Audit Fees (Governance Costs) - 9,000 Ind. Ex. Fees (Governance Costs) - - Cons. fees on cor. governance issues - - Total 918,921 178,999	Total 2025 £ 238,860 298,308 100,786 289,173 36,998 84 2,000 2,571 6,151 1,257 7,719 5,400 4,620 75,028 8,062 - 11,904 9,000 - - 1,097,920	Total 2024 £ 216,847 116,272 36,647 190,988 780 4,624 4,318 - 267 116 45,246 2,500 - - - 5,294 - - 1,000 588 625,487

Of the £625,487 expenditure recognised in 2024, £1,153 was charged to unrestricted funds and £624,334 was charged to restricted funds.

6. ANALYSIS OF GRANTS

ANALYSIS OF GRANTS
	Grants to	Grants to	Support
	Institutions	Individuals	costs	Total
2025	£	£	£	£
The Vinehill
Trust	380,990	36,000	150	417,140
EWAP	19,800	-	4,525	24,325
GOVERNANCE COSTS
			2025	2024
			£	£
Audit Fees			9,000	-
Independent Examination Fees			-	1,000
Consultancy fees on corporate governance	issues		-	588
			9,000	1,588

7. GOVERNANCE COSTS

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

8. GOVERNMENT GRANTS

2025 2024 £ £ FCDO 90,082 9,018

9. CONTINGENCY

At the close of the FCDO grant project unspent funds of £3,865 remained. This amount will be returned to FCDO upon request.

10. STAFFING

The average number of employees during the year was Nil (2024 - Nil).

No employees received employee benefits (excluding employer pension costs) of more than £60,000 (2024 : Nil). The key management personnel remuneration was nil (2024 – Nil).

Under FRS 102, employee benefits include gross salary, employer’s national insurance, employer’s pension contributions and benefits in kind.

11. TRUSTEES’ REMUNERATION AND EXPENSES

No trustees received remuneration in the year (2024: Nil). Expenses paid to two (2024: one) trustees in the year totalled £10,202 (2024: £961).

12. CREDITORS: Amounts falling due within one year

Trade creditors Accruals 13. GRANT COMMITMENT Amounts due in < 1 year	2025 2024 £ £ 6,310 82,167 19,868 1,000
	26,178 83,167 2025 2024 £ £ 189,917 -

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Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 …/(cont’d)

14. MOVEMENT IN FUNDS

					At 31
					March
2025	On 1 April 2024	Income	Expenditure	Transfers	2025
		£	£	£	£
Unrestricted Funds:
Investment funds	-	1,406	-	-	1,406
General funds	22,590	412	15,621	-	7,381
Total Unrestricted Funds	22,590	1,818	15,621	-	8,788
	──────	──────	──────	──────	──────
Restricted Funds:
Richard Broyd Trust	25,653	614			26,266
EWAP	(47,521)	117,700	65,987	-	4,192
FCDO	(29,253)	90,082	31,941	-	28,887
The Vinehill Trust	150,897	821,667	984,371	-	(11,806)
	─────	──────	──────	─────	──────
Total Restricted Funds	99,776	1,030,063	1,082,299	-	47,539
	─────	──────	──────	─────	──────
	─────	──────	──────	─────	──────
	122,366	1,031,881	1,097,920	-	56,327
	═════	══════	══════	═════	══════

• EWAP: EWAP funding was used to support the University of Sierra Leone’s documentation of the Krio Board House, in coordination with Oxford Brookes University.

• FCDO: FCDO funding was used to develop a Conservation Management Plan (CMP) for the Kolkata dock regeneration project with Simpson & Brown and the local Kolkata government.

• Richard Broyd Trust: Richard Broyd Trust funds are deployed only on Richard’s instruction and, as no deployment has been directed to date, the balance remains held in the charity’s savings account.

• The Vinehill Trust: Vinehill Trust funding supports delivery of the Commonwealth Heritage Skills Training Programme, with monies applied to agreed programme costs including grants and support for students and training projects focused on the conservation of heritage buildings across the Commonwealth.

					At 31
					March
2024	On 1 April 2023	Income	Expenditure	Transfers	2024
		£	£	£	£
General funds	15,828	7,915	1,152		22,590
Total Unrestricted Funds	15,828	7,915	1,152	-	22,590
	──────	──────	──────	──────	──────
Restricted funds:
Richard Broyd Trust	25,116	550	14	-	25,653
EWAP	-	-	47,521	-	(47,521)
FCDO	-	9,000	38,253	-	(29,253)
The Vinehill Trust	389,444	200,000	538,546	-	150,897
Total Restricted Funds	5───── 14,560	────── 209,550	────── 624,334	───── -	────── 99,776
	─────	──────	──────	─────	──────
	530,388	217,465	625,486	-	122,366
	═════	══════	══════	═════	══════

24

Docusign Envelope ID: 025AC045-381D-49B4-BBA7-9A88A1DE379C

COMMONWEALTH HERITAGE FORUM

(Charity Commission Registered No.: 1183762)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

…/(cont’d)

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2025	2025	2025
2025	£	£	£
Current assets	17,788	64,716	82,505
Current liabilities	(9,000)	(17,178)	(26,178)
	──────	──────	──────
As at 31 March 2025	8,788	47,539	56,327
	══════	══════	══════
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2024	2024	2024
2024	£	£	£
Current assets	23,760	181,773	205,533
Current liabilities	(1,170)	(81,997)	(83,167)
	──────	──────	──────
As at 31 March 2024	22,590	99,776	122,366
	══════	══════	══════

16. CONTINGENT ASSETS

The amount of VineHill Trust funding that we spent by 31 March 2025 was £3,079,736 of the £12,266,250 total funding (£11,503,150 under this agreement framework, plus the earlier £763,100 Marlborough House Agreement award). The amount left to spend at 31 March 2025 was £9,186,514.

17. RELATED PARTY TRANSACTIONS

Francis Maude was also a director of Donald Insall Associates, from which the charity receives professional services. Services provided for the year totalled £85,839 (2024: £nil). Of this £nil (2024: £nil) was outstanding at the year end.

Robbie Kerr is also a director of Adam Architecture, from which the charity receives professional services. Services provided for the year totalled £1,885 (2024: £nil). Of this £nil (2024: £nil) was outstanding at the year end.

Chief Consultant Philip Davies received through related party Philip Davies (Heritage and Planning) Ltd £55,832 (2024: £52,564) in fees and expense reimbursements for work conducted as part of his duties as Chief Consultant for the charity. Of this £4,648 (2024: £nil) is included in accruals.

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