## **Trustees’ Annual Report for the period** 

## **From  1[st] September 2024     To 31[st] August 2025** 

**Charity name: The Guild of Enamellers** 

**Charity registration number: 1196237 (England and Wales), SC051518 (Scotland)** 

## **Objectives and Activities** 

The Guild’s objectives are 

1. to further the preservation, skill, excellence and improvement of craftsmanship in vitreous enamelling for the benefit of the public, and 

**2.** to advance public education in such craftsmanship. 

The activities that have been carried out since September 2023 in support of these objectives are 

- Annual conference – April 2025 

- Regional work shops 

- On-line workshops 

- The quarterly journal 

- Bursary Award 2025 

More detail is given on each of these in the following section. Membership of the guild of enamellers is open to any member of the public who is interested in vitreous enamelling so all of these activities are aligned with the requirement that the Guild must operate for the public benefit. The trustees are fully aware of the guidance from the Charity Commission with regard to operating for public benefit. 

The Guild is run by an enthusiastic volunteer community, the two principle components are the Regional Representatives who co-ordinate activities with in their regions, and the Executive Committee who are responsible for overseeing Guild activities. 

## **Achievements and Performance** 



## **Annual conference – April 2025** 

The annual conference was held in Rugby School and was attended by 73 Guild members. The attendees benefited from recognised experts in the field of vitreous enamelling who gave their time to deliver a master class in enamel painting and seven workshops. The workshops covered the following subjects 

- **Stone setting within the enamel -** Alexandra Raphael 

- **Torch fired enamel on copper and silver –** Amanda Zoe 

- **Watercolour Enamels** – Emma Wilson 

- **Enamel Painting** - Gillie Hoyte Byrom 

- **Working in Wire -** Jacky Oliver 

- **Stencilling -** Janine Partington 

- **Non-traditional Mark Making for Enamelling -** Jessica Turrell 

The master class was also made available over Zoom for people who were unable to attend the conference in person. In many cases people who attended the conference went on to deliver the same workshop in their local regions thus meeting the Guild’s second objective to advance public education in vitreous enamelling. 

## **Regional work shops** 

The following regional workshops have been held this year – many thanks to the the organisers and the the tutors who travel to teach at them. 

|**Region**|**Date**|**Subject**|**Leader**|
|---|---|---|---|
|**1**<br>(Cumbria)|26/04/25|Playing with metal; corrugation,<br>hydraulic pressing and fold forming.|Jill Leventon|
||07/06/25|Cold connections, combining<br>enamel multiples|Tilly Wilkinson|
|**1**<br>(Glasgow)|30/11/24|Enamelling on Steel|Julie Rattray|
||14/06/25|Crackle Enamel|Julie Rattray|
|**2**|21/09/24|Seed beads|Navah Langmeyer|
||08/02/25|Basics day|Multiple|
||31/05/25|Painting|Sheila McDonald|
||12/07/25|Cold Connections|Navah Langmeyer|
|**3&4**|21/09/24|Making waves|Deba McDonald|
||19/10/24|Designing in stencils|Harriet St Leger|





||30/11/24|Press forming|JillLeventon|
|---|---|---|---|
||11/01/25|Model making|Jill Leventon|
||17/06/25|Bowls|Sharon Ford|
||28/06/25|Gold/Silver foil|Sheila MacDonald|
||19/07/25|Copper beads|Ann Jones|
||16/08/25|Basic enamelling|Multiple|
||***|||
|**6**|08/06/25|Plique a jour|Carole Lockwood|
||22/03/25|Bling|Multiple|
|**7**|28/09/24|Hand engraving|Heather Larsen|
||25/05/25|Bowls|Sharon Ford|
||28/06/25|Stencils|Janine Partington|
||02/08/25|Decals|Shirley Gore|



*** Region 4 also run an (approximately) monthly session ‘Enamelling for fun’ led by Jill Leventon 

## **ICHF participation** 

During early 2025 the Guild participated in two ICHF (International Craft and Hobby Fair) events, one in Glasgow and a  second at the NEC in Birmingham. During these events members of the public were invited to ‘Have a Go’ at enamelling in sessions led by volunteers from the Guild. These sessions serve to meet the Guild’s second objective to advance public education in the craft. There are plans to continue the Guild’s involvement with ICHF. Our thanks go to the organisers and volunteers at the these events whose efforts have made them such a success. 

## **Bursary award 2026** 

The 2024/5 Bursary was awarded to Imogen Hales The Bursary is made possible by the generosity of our sponsors - Milton Bridge, Proops Brothers, Vitrum Signum, Harrison&Harrison, Corby Kilns, the British Society of Enamellers, Cromartie Hobbycraft. and HS Walsh. We are delighted to welcome Taylor’s Enamels and Maddison’s of Durham as new sponsors for 2026. 

## **The Journal** 

The Guild continues to produce four issues of the Journal each year, these are sent to all members. The educational/instructional  articles from the Journal have been added to the relevant section of the website. 



## **Donations** 

This year we were delighted to receive a significant donation from the estate of Kathleen Kay – a long term member of the Guild who made many valuable contributions to the Journal and teaching videos. 



## **Financial Review** 

## Policy on holding reserves 

The Guild aims to hold sufficient reserves to be able to cover the cost of an annual conference. The conference is the Guild’s highest annual expenditure and highest risk item. In the event that we had to cancel a conference at short notice,  it may be difficult to recover money that has already been committed to the venue. 

The amount of reserves is held is: £45,468 



## **Structure, Governance and Management** 

The Guild’s governing document is the Constitution and the Guild is constituted as an Association CIO. 

Trustees are voted in annually at the Guild’s AGM in accordance with section 13 in the constitution. It is expected that trustees will be members of the Executive Committee and will usually include the three chairs (vice, current and retiring) and the holders of the following positions: 

- Secretary 

- Treasurer 

- Membership Secretary 

- Webmaster 

- Bursary Secretary 

## **Reference and Administrative details** 

|Charity name|The Guild of Enamellers|
|---|---|
|Other name the charity uses|-|
|Registered charity number|1196237 (England and Wales)<br>SC051518 (Scotland)|
|Charity’s principal address|27 Avon Way, London, United Kingdom. E18 2AR.|





Names of the charity trustees who manage the charity 

|**Trustee name**|**Ofce (if any)**|**Dates acted if not for**<br>**whole year**|**Name of person (or body)**<br>**enttled to appoint trustee (if**<br>**any)**|
|---|---|---|---|
|Zoe Slatery|Webmaster|||
|Roselyn Ann Jones|Awards and Selecton<br>secretary, Bursary<br>Secretary|||
|Susan Rowley|Treasurer|||
|Navah Langmeyer|Secretary|8thOctober 2024 - present||
|Carole Lockwood|Retring Chair|September 2024 –  11th<br>April 2025||
|Kathryn Phipps<br>(Willis)|Retring Chair (2025/6)|||
|Julia Riddington|Membership secretary|||
|Fiona Gurney|Chair (2025/6)|||
|Christne Pearson|Vice Chair (2025/6)|11thApril 2025 - present||





## **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 **Date** 




**REGISTERED CHARITY NUMBER: 1196237** 

## **REPORT OF THE TRUSTEES AND** 

## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

## **FOR** 

## **THE GUILD OF ENAMELLERS** 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 



**THE GUILD OF ENAMELLERS** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|15|
|**Detailed Statement of Financial Activities**|16|to|17|





**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES Objectives and aims** 

The Guild's objectives are 

1. to further the preservation, skill, excellence and improvement of craftsmanship in vitreous enamelling for the benefit of the public, and 

2. to advance public education in such craftsmanship. 

## **Significant activities** 

The activities that have been carried out since September 2024 in support of these objectives are: 

- Annual conference - April 2025 

- Regional work shops 

- On-line workshops 

- The quarterly journal 

- Bursary Award 2025 

More detail is given on each of these in the following section. Membership of the guild of enamellers is open to any member of the public who is interested in vitreous enamelling so all of these activities are aligned with the requirement that the Guild must operate for the public benefit. The trustees are fully aware of the guidance from the Charity Commission with regard to operating for public benefit. 

The Guild is run by an enthusiastic volunteer community, the two principle components are the Regional Representatives who co-ordinate activities with in their regions, and the Executive Committee who are responsible for overseeing Guild activities. 

## **Public benefit** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in the planning of future activities. 

The trustees believe that this is detailed in their report. 

Page 1 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 AUGUST 2025** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

## **Annual conference - April 2025** 

The annual conference was held in Rugby School and was attended by 73 Guild members. The attendees benefited from recognised experts in the field of vitreous enamelling who gave their time to deliver a master class in enamel painting and seven workshops. The workshops covered the following subjects: 

- Stone setting within the enamel - Alexandra Raphael 

- Torch fired enamel on copper and silver - Amanda Zoe 

- Watercolour Enamels - Emma Wilson 

- Enamel Painting  - Gillie Hoyte Byrom 

- Working in Wire - Jacky Oliver 

- Stencilling - Janine Partington 

- Non-traditional Mark Making for Enamelling - Jessica Turrell 

The master class was also made available over Zoom for people who were unable to attend the conference in person. In many cases people who attended the conference went on to deliver the same workshop in their local regions thus meeting the Guild's second objective to advance public education in vitreous enamelling. 

## **Regional work shops** 

The following regional workshops have been held this year - many thanks to the the organisers and the the tutors who travel to teach at them. 

|**Region**|**Date**|**Subject**|**Leader**|
|---|---|---|---|
|||Playing with metal;||
|||corrugation, hydraulic||
|1 (Cumbria)|26/4/25|pressing and fold forming|Jill Leventon|
|||Cold connections,||
|||combining enamel||
||7/6/25|multiples|Tilly Wilkinson|
|1 (Glasgow)|30/11/24|Enamelling on Steel|Julie Rattray|
||14/6/25|Crackle Enamel|Julie Rattray|
|2|21/9/24|Seed beads|Navah Langmeyer|
||8/2/25|Basics day|Multiple|
||31/5/25|Painting|Sheila McDonald|
||12/7/25|Cold Connections|Navah Langmeyer|
|3 & 4|21/9/24|Making waves|Deba McDonald|
||19/10/24|Designing in stencils|Harriet St Leger|
||30/11/24|Press forming|Jill Leventon|
||11/1/25|Model making|Jill Leventon|
||17/6/25|Bowls|Sharon Ford|
||28/6/25|Gold/Silver foil|Sheila McDonald|
||19/7/25|Copper beads|Ann Jones|
||16/8/25|Basic enamelling|Multiple|
||***|||
|6|8/6/25|Plique a jour|Carole Lockwood|
||22/3/25|Bling|Multiple|
|7|28/9/24|Hand engraving|Heather Larsen|
||25/5/25|Bowls|Sharon Ford|
||28/6/25|Stencils|Janine Partington|
||2/8/25|Decals|Shirley Gore|



*** Region 4 also run an (approximately) monthly session 'Enamelling for fun' led by Jill Leventon 

## **ICHF participation** 

During early 2025 the Guild participated in two ICHF (International Craft and Hobby Fair) events, one in Glasgow and  a second at the NEC in Birmingham. During these events members of the public were invited to 'Have a Go' at  enamelling in sessions led by volunteers from the Guild. These sessions serve to meet the Guild's second objective to advance public education in the craft. There are plans to continue the Guild's involvement with ICHF. Our thanks go to the organisers and volunteers at the these events whose efforts have made them such a success. 

Page 2 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

## **Bursary award 2026** 

The 2024/5 Bursary was awarded to Imogen Hales The Bursary is made possible by the generosity of our sponsors - Milton Bridge, Proops Brothers, Vitrum Signum, Harrison&Harrison, Corby Kilns, the British Society of Enamellers, Cromartie Hobbycraft. and HS Walsh. We are delighted to welcome Taylor's Enamels and Maddison's of Durham as new sponsors for 2026. 

## **The Journal** 

The Guild continues to produce four issues of the Journal each year, these are sent to all members. The educational/instructional  articles from the Journal have been added to the relevant section of the website. 

## **Donations** 

This year we were delighted to receive a significant donation from the estate of Kathleen Kay - a long term member of the Guild who made many valuable contributions to the Journal and teaching videos. 

## **FINANCIAL REVIEW** 

## **Financial position** 

The charity achieved a surplus during the year of £7,577 and this has been added to the reserves brought forward of £43,646 to leave £51,223 to be carried forward.. 

## **Reserves policy** 

The Guild aims to hold sufficient reserves to be able to cover the cost of an annual conference. The conference is the Guild's highest annual expenditure and highest risk item. In the event that we had to cancel a conference at short notice, it may be difficult to recover money that has already been committed to the venue. 

The amount of reserves is held is: £51,223. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The Guild's governing document is the Constitution dated 21 October 2021. 

Its registered charity numbers are: 

1196237 England and Wales 

SCO51518 Scotland 

## **Recruitment and appointment of new trustees** 

Trustees are voted in annually at the Guild's AGM in accordance with section 13 in the constitution. It is expected that trustees will be members of the Executive Committee and will usually include the three chairs (vice, current and retiring) and the holders of the following positions: 

-Secretary -Treasurer -Membership Secretary -Webmaster -Bursary Secretary 

The number of trustees is set out in section 12.3 of the constitution as follows: 

a).There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only yo call a meeting of the charity trustees, or appoint a new charity trustee. 

b).The maximum number of charity trustees is twelve. The charity trustees may not appoint any trustee if as a result the number of charity trustees would exceed the maximum. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1196237 

Page 3 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 AUGUST 2025** 

## **Principal address** 

27 Avon Way London E18 2AR 

## **Trustees** 

Z Slattery (Webmaster) R A Jones (Awards and Selection Secretary) S Rowley (Treasurer) K Phipps (Chair 2024/25, Retiring Chair 2025/26) J Riddington (Membership Secretary) C Lockwood (Retiring Chair 2024/25,September 2024) (appointed 21.1.25) (resigned 11.4.25) N Langmeyer (Secretary) (appointed 8.10.24) F Gurney (Vice Chair,Chair 2025/26) C A Pearson (Vice Chair 2025/26) (appointed 11.4.25) 

## **Independent Examiner** 

Christopher Robert Tyler FCA DChA FCIE F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

## **Bankers** 

Co-operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WT 

Metro Bank PLC One Southampton Row London WC1B 5HA Lloyds Bank Chelmsford Legg St Osc 1 Legg Street Chelmsford Essex CM1 1JS 

and 

186 Streatham High Road London SW16 1BE 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Page 4 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued** 

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the board of trustees on 4 December 2025 and signed on its behalf by: 


Z Slattery - Trustee 

Page 5 



**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUILD OF ENAMELLERS** 

## **Independent examiner's report to the trustees of The Guild of Enamellers** 

I report to the charity trustees on my examination of the accounts of The Guild of Enamellers (the Trust) for the year ended 31 August 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

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. 

Christopher Robert Tyler FCA DChA FCIE 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

11 December 2025 

Page 6 



**THE GUILD OF ENAMELLERS** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|2025<br>Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>2,191<br>Other trading activities<br>3<br>42,788<br>Investment income<br>4<br>489<br>**Total**<br>45,468<br>**EXPENDITURE ON**<br>**Charitable activities**<br>5<br>Charity expenditure<br>37,226<br>Support costs<br>665<br>**Total**<br>37,891<br>**NET INCOME**<br>7,577<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>43,646<br>**TOTAL FUNDS CARRIED FORWARD**<br>51,223|2024<br>Total<br>funds<br>£<br>2,629<br>39,526<br>463|
|---|---|
||42,618|
||38,583<br>1,290|
||39,873|
||2,745<br>40,901|
||43,646|



The notes form part of these financial statements 

Page 7 



**THE GUILD OF ENAMELLERS** 

## **BALANCE SHEET** 

## **31 AUGUST 2025** 

|2025<br>Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>10<br>2,497<br>**CURRENT ASSETS**<br>Debtors<br>11<br>8,364<br>Cash at bank and in hand<br>44,597<br>52,961<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>(4,235)<br>**NET CURRENT ASSETS**<br>48,726<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>51,223<br>**NET ASSETS**<br>51,223<br>**FUNDS**<br>13<br>Unrestricted funds<br>51,223<br>**TOTAL FUNDS**<br>51,223|2024<br>Total<br>funds<br>£<br>2,557<br>2,566<br>40,969<br>43,535<br>(2,446)<br>41,089<br>43,646<br>43,646<br>43,646<br>43,646|
|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 4 December 2025 and were signed on its behalf by: 

Z Slattery - Trustee 

The notes form part of these financial statements 

Page 8 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The Guild of Enamellers meets the definition of a public entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

The Trustees consider there are no material uncertainties about the charity's ability to continue as a going concern. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Income from donations is accounted for as received by the charity. 

The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. 

The value of voluntary work is not included in the financial statements. 

Income from membership subscriptions is accounted for on a cash basis. 

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Plant and machinery 

- 25% on reducing balance 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

continued... 

Page 9 



**THE GUILD OF ENAMELLERS** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **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. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **2. DONATIONS AND LEGACIES** 

## **3.** 

|Donations<br>**OTHER TRADING ACTIVITIES**<br>Bursary income<br>DVD/Online clip sales<br>Regional income<br>Selection<br>Journal and other sales<br>Subscriptions<br>Conference fees and tutorials<br>Events|2025<br>£<br>2,191<br>2025<br>£<br>761<br>537<br>4,941<br>-<br>6<br>8,973<br>26,064<br>1,506<br>42,788|2024<br>£<br>2,629<br>2024<br>£<br>-<br>601<br>4,463<br>60<br>50<br>8,395<br>25,957<br>-|
|---|---|---|
|||39,526|



continued... 

Page 10 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **4. INVESTMENT INCOME** 

|2025<br>£<br>Deposit account interest<br>489<br>**5.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Support<br>Costs (see<br>costs (see<br>note 6)<br>note 7)<br>£<br>£<br>Charity expenditure<br>37,226<br>-<br>Support costs<br>-<br>665<br>37,226<br>665<br>**6.**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>2025<br>£<br>Conference<br>21,686<br>Journal<br>5,536<br>Stationery and printing<br>-<br>Telephone, zoom and postage<br>191<br>Insurance<br>840<br>DVD/online clip costs<br>78<br>Library<br>19<br>Website<br>539<br>Events<br>1,324<br>Sundry expenses<br>413<br>Bank and PayPal charges<br>524<br>Bursary expenditure<br>761<br>Regional expenditure<br>4,409<br>PAT testing<br>131<br>Awards and selection<br>-<br>Repairs (including enamelling consumables)<br>-<br>Depreciation<br>647<br>Loss on sale of assets<br>128<br>37,226|2024<br>£<br>463<br>Totals<br>£<br>37,226<br>665|
|---|---|
||37,891|
||2024<br>£<br>24,766<br>5,200<br>30<br>8<br>840<br>-<br>155<br>715<br>-<br>10<br>513<br>331<br>4,323<br>59<br>389<br>392<br>852<br>-|
||38,583|



continued... 

Page 11 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **7. SUPPORT COSTS** 

|**SUPPORT COSTS**|||
|---|---|---|
|||Management|
|||£|
|Support costs||665|
|The charge for Independent Examination includes underprovision in previous year of £120.|||
|Support costs, included in the above, are as follows:|||
||2025|2024|
||Support|Total|
||costs|activities|
||£|£|
|Registered office|-|120|
|Independent examination|665|1,170|
||665|1,290|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. 

## **Trustees' expenses** 

6 trustees were reimbursed a total £2,528.64 during the year for the following expenses: 

||Total|
|---|---|
||£|
|ICHF expense|314.17|
|Awards postage|4.99|
|Conference expenses|87.77|
|Repairs|64.99|
|Journal postage and production|37.50|
|DVD expense|77.72|
|Video expenses|582.18|
|Fixed asset|715.50|
|Quickbooks subscription|42.72|
|Website|251.03|
|Other event costs|26.20|
|Bursary fliers|57.49|
|Misc running costs|266.38|



## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024)** 

||Unrestricted|
|---|---|
||funds|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|2,629|
|Other trading activities|39,526|
|Investment income|463|
|**Total**|42,618|



## **EXPENDITURE ON** 

continued... 

Page 12 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

|**9.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024) - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024) - continued**|
|---|---|---|
|||Unrestricted|
|||funds|
|||£|
||**Charitable activities**||
||Charity expenditure|38,583|
||Support costs|1,290|
||**Total**|39,873|
||**NET INCOME**|2,745|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|40,901|
||**TOTAL FUNDS CARRIED FORWARD**|43,646|
|**10.**|**TANGIBLE FIXED ASSETS**||
|||Plant and|
|||machinery|
|||£|
||**COST**||
||At 1 September 2024|12,387|
||Additions|716|
||Disposals|(2,742)|
||At 31 August 2025|10,361|
||**DEPRECIATION**||
||At 1 September 2024|9,830|
||Charge for year|648|
||Eliminated on disposal|(2,614)|
||At 31 August 2025|7,864|
||**NET BOOK VALUE**||
||At 31 August 2025|2,497|
||At 31 August 2024|2,557|



continued... 

Page 13 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|||||2025|2024|
|---|---|---|---|---|---|
|||||£|£|
||Gift aid tax recoverable|||1,149|15|
||Prepayments and accrued income|||7,215|2,551|
|||||8,364|2,566|
|**12.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**||**YEAR**|||
|||||2025|2024|
|||||£|£|
||Other creditors|||4,235|2,446|
|**13.**|**MOVEMENT IN FUNDS**|||||
||||Net|Transfers||
||||movement|between|At|
|||At 1.9.24|in funds|funds|31.8.25|
|||£|£|£|£|
||**Unrestricted funds**|||||
||General fund|41,399|7,045|(51)|48,393|
||Bursary fund|(51)|-|51|-|
||Regional reserves|2,298|532|-|2,830|
|||43,646|7,577|-|51,223|
||**TOTAL FUNDS**|43,646|7,577|-|51,223|
||Net movement in funds, included in the above are as follows:|||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund||39,766|(32,721)|7,045|
||Bursary fund||761|(761)|-|
||Regional reserves||4,941|(4,409)|532|
||||45,468|(37,891)|7,577|
||**TOTAL FUNDS**||45,468|(37,891)|7,577|



continued... 

Page 14 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

||Net||
|---|---|---|
||movement|At|
|At 1.9.23|in funds|31.8.24|
|£|£|£|
|**Unrestricted funds**|||
|General fund<br>38,417|2,982|41,399|
|Bursary fund<br>280|(331)|(51)|
|Regional reserves<br>2,204|94|2,298|
|40,901|2,745|43,646|
|**TOTAL FUNDS**<br>40,901|2,745|43,646|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund<br>38,001|(35,019)|2,982|
|Bursary fund<br>-|(331)|(331)|
|Regional reserves<br>4,617|(4,523)|94|
|42,618|(39,873)|2,745|
|**TOTAL FUNDS**<br>42,618|(39,873)|2,745|



## **14. OTHER FINANCIAL COMMITMENTS** 

As at 31 August 2025 the charity was committed to a contract with Sparshot College for the 2026 conference. This was for 95 places totalling £27,250. A deposit of £6,812.50 was paid and has been carried forward under 'prepayments and accrued income'. 

## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 August 2025. 

Page 15 



**THE GUILD OF ENAMELLERS** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**<br>**FOR THE YEAR ENDED 31 AUGUST 2025**|||
|---|---|---|
||2025|2024|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|2,191|2,629|
|**Other trading activities**|||
|Bursary income|761|-|
|DVD/Online clip sales|537|601|
|Regional income|4,941|4,463|
|Selection|-|60|
|Journal and other sales|6|50|
|Subscriptions|8,973|8,395|
|Conference fees and tutorials|26,064|25,957|
|Events|1,506|-|
||42,788|39,526|
|**Investment income**|||
|Deposit account interest|489|463|
|**Total incoming resources**|45,468|42,618|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Conference|21,686|24,766|
|Journal|5,536|5,200|
|Stationery and printing|-|30|
|Telephone, zoom and postage|191|8|
|Insurance|840|840|
|DVD/online clip costs|78|-|
|Library|19|155|
|Website|539|715|
|Events|1,324|-|
|Sundry expenses|413|10|
|Bank and PayPal charges|524|513|
|Bursary expenditure|761|331|
|Regional expenditure|4,409|4,323|
|PAT testing|131|59|
|Awards and selection|-|389|
|Repairs (including enamelling consumables)|-|392|
|Plant and machinery|647|852|
|Loss on sale of tangible fixed assets|128|-|
||37,226|38,583|
|**Support costs**|||
|**Management**|||
|Registered office|-|120|
|Carried forward|-|120|



This page does not form part of the statutory financial statements 

Page 16 



**THE GUILD OF ENAMELLERS** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|**FOR THE YEAR ENDED 31 AUGUST 2025**|||
|---|---|---|
||2025|2024|
||£|£|
|**Management**|||
|Brought forward|-|120|
|Independent examination|665|1,170|
||665|1,290|
|Total resources expended|37,891|39,873|
|**Net income**|7,577|2,745|



This page does not form part of the statutory financial statements 

Page 17 



**REGISTERED CHARITY NUMBER: 1196237** 

## **REPORT OF THE TRUSTEES AND** 

## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

## **FOR** 

## **THE GUILD OF ENAMELLERS** 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 



**THE GUILD OF ENAMELLERS** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|15|
|**Detailed Statement of Financial Activities**|16|to|17|





**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES Objectives and aims** 

The Guild's objectives are 

1. to further the preservation, skill, excellence and improvement of craftsmanship in vitreous enamelling for the benefit of the public, and 

2. to advance public education in such craftsmanship. 

## **Significant activities** 

The activities that have been carried out since September 2024 in support of these objectives are: 

- Annual conference - April 2025 

- Regional work shops 

- On-line workshops 

- The quarterly journal 

- Bursary Award 2025 

More detail is given on each of these in the following section. Membership of the guild of enamellers is open to any member of the public who is interested in vitreous enamelling so all of these activities are aligned with the requirement that the Guild must operate for the public benefit. The trustees are fully aware of the guidance from the Charity Commission with regard to operating for public benefit. 

The Guild is run by an enthusiastic volunteer community, the two principle components are the Regional Representatives who co-ordinate activities with in their regions, and the Executive Committee who are responsible for overseeing Guild activities. 

## **Public benefit** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in the planning of future activities. 

The trustees believe that this is detailed in their report. 

Page 1 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 AUGUST 2025** 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

## **Annual conference - April 2025** 

The annual conference was held in Rugby School and was attended by 73 Guild members. The attendees benefited from recognised experts in the field of vitreous enamelling who gave their time to deliver a master class in enamel painting and seven workshops. The workshops covered the following subjects: 

- Stone setting within the enamel - Alexandra Raphael 

- Torch fired enamel on copper and silver - Amanda Zoe 

- Watercolour Enamels - Emma Wilson 

- Enamel Painting  - Gillie Hoyte Byrom 

- Working in Wire - Jacky Oliver 

- Stencilling - Janine Partington 

- Non-traditional Mark Making for Enamelling - Jessica Turrell 

The master class was also made available over Zoom for people who were unable to attend the conference in person. In many cases people who attended the conference went on to deliver the same workshop in their local regions thus meeting the Guild's second objective to advance public education in vitreous enamelling. 

## **Regional work shops** 

The following regional workshops have been held this year - many thanks to the the organisers and the the tutors who travel to teach at them. 

|**Region**|**Date**|**Subject**|**Leader**|
|---|---|---|---|
|||Playing with metal;||
|||corrugation, hydraulic||
|1 (Cumbria)|26/4/25|pressing and fold forming|Jill Leventon|
|||Cold connections,||
|||combining enamel||
||7/6/25|multiples|Tilly Wilkinson|
|1 (Glasgow)|30/11/24|Enamelling on Steel|Julie Rattray|
||14/6/25|Crackle Enamel|Julie Rattray|
|2|21/9/24|Seed beads|Navah Langmeyer|
||8/2/25|Basics day|Multiple|
||31/5/25|Painting|Sheila McDonald|
||12/7/25|Cold Connections|Navah Langmeyer|
|3 & 4|21/9/24|Making waves|Deba McDonald|
||19/10/24|Designing in stencils|Harriet St Leger|
||30/11/24|Press forming|Jill Leventon|
||11/1/25|Model making|Jill Leventon|
||17/6/25|Bowls|Sharon Ford|
||28/6/25|Gold/Silver foil|Sheila McDonald|
||19/7/25|Copper beads|Ann Jones|
||16/8/25|Basic enamelling|Multiple|
||***|||
|6|8/6/25|Plique a jour|Carole Lockwood|
||22/3/25|Bling|Multiple|
|7|28/9/24|Hand engraving|Heather Larsen|
||25/5/25|Bowls|Sharon Ford|
||28/6/25|Stencils|Janine Partington|
||2/8/25|Decals|Shirley Gore|



*** Region 4 also run an (approximately) monthly session 'Enamelling for fun' led by Jill Leventon 

## **ICHF participation** 

During early 2025 the Guild participated in two ICHF (International Craft and Hobby Fair) events, one in Glasgow and  a second at the NEC in Birmingham. During these events members of the public were invited to 'Have a Go' at  enamelling in sessions led by volunteers from the Guild. These sessions serve to meet the Guild's second objective to advance public education in the craft. There are plans to continue the Guild's involvement with ICHF. Our thanks go to the organisers and volunteers at the these events whose efforts have made them such a success. 

Page 2 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

## **Bursary award 2026** 

The 2024/5 Bursary was awarded to Imogen Hales The Bursary is made possible by the generosity of our sponsors - Milton Bridge, Proops Brothers, Vitrum Signum, Harrison&Harrison, Corby Kilns, the British Society of Enamellers, Cromartie Hobbycraft. and HS Walsh. We are delighted to welcome Taylor's Enamels and Maddison's of Durham as new sponsors for 2026. 

## **The Journal** 

The Guild continues to produce four issues of the Journal each year, these are sent to all members. The educational/instructional  articles from the Journal have been added to the relevant section of the website. 

## **Donations** 

This year we were delighted to receive a significant donation from the estate of Kathleen Kay - a long term member of the Guild who made many valuable contributions to the Journal and teaching videos. 

## **FINANCIAL REVIEW** 

## **Financial position** 

The charity achieved a surplus during the year of £7,577 and this has been added to the reserves brought forward of £43,646 to leave £51,223 to be carried forward.. 

## **Reserves policy** 

The Guild aims to hold sufficient reserves to be able to cover the cost of an annual conference. The conference is the Guild's highest annual expenditure and highest risk item. In the event that we had to cancel a conference at short notice, it may be difficult to recover money that has already been committed to the venue. 

The amount of reserves is held is: £51,223. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The Guild's governing document is the Constitution dated 21 October 2021. 

Its registered charity numbers are: 

1196237 England and Wales 

SCO51518 Scotland 

## **Recruitment and appointment of new trustees** 

Trustees are voted in annually at the Guild's AGM in accordance with section 13 in the constitution. It is expected that trustees will be members of the Executive Committee and will usually include the three chairs (vice, current and retiring) and the holders of the following positions: 

-Secretary -Treasurer -Membership Secretary -Webmaster -Bursary Secretary 

The number of trustees is set out in section 12.3 of the constitution as follows: 

a).There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only yo call a meeting of the charity trustees, or appoint a new charity trustee. 

b).The maximum number of charity trustees is twelve. The charity trustees may not appoint any trustee if as a result the number of charity trustees would exceed the maximum. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1196237 

Page 3 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES** 

## **FOR THE YEAR ENDED 31 AUGUST 2025** 

## **Principal address** 

27 Avon Way London E18 2AR 

## **Trustees** 

Z Slattery (Webmaster) R A Jones (Awards and Selection Secretary) S Rowley (Treasurer) K Phipps (Chair 2024/25, Retiring Chair 2025/26) J Riddington (Membership Secretary) C Lockwood (Retiring Chair 2024/25,September 2024) (appointed 21.1.25) (resigned 11.4.25) N Langmeyer (Secretary) (appointed 8.10.24) F Gurney (Vice Chair,Chair 2025/26) C A Pearson (Vice Chair 2025/26) (appointed 11.4.25) 

## **Independent Examiner** 

Christopher Robert Tyler FCA DChA FCIE F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

## **Bankers** 

Co-operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WT 

Metro Bank PLC One Southampton Row London WC1B 5HA Lloyds Bank Chelmsford Legg St Osc 1 Legg Street Chelmsford Essex CM1 1JS 

and 

186 Streatham High Road London SW16 1BE 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Page 4 



**THE GUILD OF ENAMELLERS** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued** 

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the board of trustees on 4 December 2025 and signed on its behalf by: 


Z Slattery - Trustee 

Page 5 



**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUILD OF ENAMELLERS** 

## **Independent examiner's report to the trustees of The Guild of Enamellers** 

I report to the charity trustees on my examination of the accounts of The Guild of Enamellers (the Trust) for the year ended 31 August 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

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. 

Christopher Robert Tyler FCA DChA FCIE 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

11 December 2025 

Page 6 



**THE GUILD OF ENAMELLERS** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|2025<br>Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>2,191<br>Other trading activities<br>3<br>42,788<br>Investment income<br>4<br>489<br>**Total**<br>45,468<br>**EXPENDITURE ON**<br>**Charitable activities**<br>5<br>Charity expenditure<br>37,226<br>Support costs<br>665<br>**Total**<br>37,891<br>**NET INCOME**<br>7,577<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>43,646<br>**TOTAL FUNDS CARRIED FORWARD**<br>51,223|2024<br>Total<br>funds<br>£<br>2,629<br>39,526<br>463|
|---|---|
||42,618|
||38,583<br>1,290|
||39,873|
||2,745<br>40,901|
||43,646|



The notes form part of these financial statements 

Page 7 



**THE GUILD OF ENAMELLERS** 

## **BALANCE SHEET** 

## **31 AUGUST 2025** 

|2025<br>Unrestricted<br>funds<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>10<br>2,497<br>**CURRENT ASSETS**<br>Debtors<br>11<br>8,364<br>Cash at bank and in hand<br>44,597<br>52,961<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>(4,235)<br>**NET CURRENT ASSETS**<br>48,726<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>51,223<br>**NET ASSETS**<br>51,223<br>**FUNDS**<br>13<br>Unrestricted funds<br>51,223<br>**TOTAL FUNDS**<br>51,223|2024<br>Total<br>funds<br>£<br>2,557<br>2,566<br>40,969<br>43,535<br>(2,446)<br>41,089<br>43,646<br>43,646<br>43,646<br>43,646|
|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on 4 December 2025 and were signed on its behalf by: 

Z Slattery - Trustee 

The notes form part of these financial statements 

Page 8 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The Guild of Enamellers meets the definition of a public entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

The Trustees consider there are no material uncertainties about the charity's ability to continue as a going concern. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Income from donations is accounted for as received by the charity. 

The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. 

The value of voluntary work is not included in the financial statements. 

Income from membership subscriptions is accounted for on a cash basis. 

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Plant and machinery 

- 25% on reducing balance 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

continued... 

Page 9 



**THE GUILD OF ENAMELLERS** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **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. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **2. DONATIONS AND LEGACIES** 

## **3.** 

|Donations<br>**OTHER TRADING ACTIVITIES**<br>Bursary income<br>DVD/Online clip sales<br>Regional income<br>Selection<br>Journal and other sales<br>Subscriptions<br>Conference fees and tutorials<br>Events|2025<br>£<br>2,191<br>2025<br>£<br>761<br>537<br>4,941<br>-<br>6<br>8,973<br>26,064<br>1,506<br>42,788|2024<br>£<br>2,629<br>2024<br>£<br>-<br>601<br>4,463<br>60<br>50<br>8,395<br>25,957<br>-|
|---|---|---|
|||39,526|



continued... 

Page 10 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **4. INVESTMENT INCOME** 

|2025<br>£<br>Deposit account interest<br>489<br>**5.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Support<br>Costs (see<br>costs (see<br>note 6)<br>note 7)<br>£<br>£<br>Charity expenditure<br>37,226<br>-<br>Support costs<br>-<br>665<br>37,226<br>665<br>**6.**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>2025<br>£<br>Conference<br>21,686<br>Journal<br>5,536<br>Stationery and printing<br>-<br>Telephone, zoom and postage<br>191<br>Insurance<br>840<br>DVD/online clip costs<br>78<br>Library<br>19<br>Website<br>539<br>Events<br>1,324<br>Sundry expenses<br>413<br>Bank and PayPal charges<br>524<br>Bursary expenditure<br>761<br>Regional expenditure<br>4,409<br>PAT testing<br>131<br>Awards and selection<br>-<br>Repairs (including enamelling consumables)<br>-<br>Depreciation<br>647<br>Loss on sale of assets<br>128<br>37,226|2024<br>£<br>463<br>Totals<br>£<br>37,226<br>665|
|---|---|
||37,891|
||2024<br>£<br>24,766<br>5,200<br>30<br>8<br>840<br>-<br>155<br>715<br>-<br>10<br>513<br>331<br>4,323<br>59<br>389<br>392<br>852<br>-|
||38,583|



continued... 

Page 11 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **7. SUPPORT COSTS** 

|**SUPPORT COSTS**|||
|---|---|---|
|||Management|
|||£|
|Support costs||665|
|The charge for Independent Examination includes underprovision in previous year of £120.|||
|Support costs, included in the above, are as follows:|||
||2025|2024|
||Support|Total|
||costs|activities|
||£|£|
|Registered office|-|120|
|Independent examination|665|1,170|
||665|1,290|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. 

## **Trustees' expenses** 

6 trustees were reimbursed a total £2,528.64 during the year for the following expenses: 

||Total|
|---|---|
||£|
|ICHF expense|314.17|
|Awards postage|4.99|
|Conference expenses|87.77|
|Repairs|64.99|
|Journal postage and production|37.50|
|DVD expense|77.72|
|Video expenses|582.18|
|Fixed asset|715.50|
|Quickbooks subscription|42.72|
|Website|251.03|
|Other event costs|26.20|
|Bursary fliers|57.49|
|Misc running costs|266.38|



## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024)** 

||Unrestricted|
|---|---|
||funds|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|2,629|
|Other trading activities|39,526|
|Investment income|463|
|**Total**|42,618|



## **EXPENDITURE ON** 

continued... 

Page 12 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

|**9.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024) - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024) - continued**|
|---|---|---|
|||Unrestricted|
|||funds|
|||£|
||**Charitable activities**||
||Charity expenditure|38,583|
||Support costs|1,290|
||**Total**|39,873|
||**NET INCOME**|2,745|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|40,901|
||**TOTAL FUNDS CARRIED FORWARD**|43,646|
|**10.**|**TANGIBLE FIXED ASSETS**||
|||Plant and|
|||machinery|
|||£|
||**COST**||
||At 1 September 2024|12,387|
||Additions|716|
||Disposals|(2,742)|
||At 31 August 2025|10,361|
||**DEPRECIATION**||
||At 1 September 2024|9,830|
||Charge for year|648|
||Eliminated on disposal|(2,614)|
||At 31 August 2025|7,864|
||**NET BOOK VALUE**||
||At 31 August 2025|2,497|
||At 31 August 2024|2,557|



continued... 

Page 13 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|||||2025|2024|
|---|---|---|---|---|---|
|||||£|£|
||Gift aid tax recoverable|||1,149|15|
||Prepayments and accrued income|||7,215|2,551|
|||||8,364|2,566|
|**12.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**||**YEAR**|||
|||||2025|2024|
|||||£|£|
||Other creditors|||4,235|2,446|
|**13.**|**MOVEMENT IN FUNDS**|||||
||||Net|Transfers||
||||movement|between|At|
|||At 1.9.24|in funds|funds|31.8.25|
|||£|£|£|£|
||**Unrestricted funds**|||||
||General fund|41,399|7,045|(51)|48,393|
||Bursary fund|(51)|-|51|-|
||Regional reserves|2,298|532|-|2,830|
|||43,646|7,577|-|51,223|
||**TOTAL FUNDS**|43,646|7,577|-|51,223|
||Net movement in funds, included in the above are as follows:|||||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund||39,766|(32,721)|7,045|
||Bursary fund||761|(761)|-|
||Regional reserves||4,941|(4,409)|532|
||||45,468|(37,891)|7,577|
||**TOTAL FUNDS**||45,468|(37,891)|7,577|



continued... 

Page 14 



**THE GUILD OF ENAMELLERS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

||Net||
|---|---|---|
||movement|At|
|At 1.9.23|in funds|31.8.24|
|£|£|£|
|**Unrestricted funds**|||
|General fund<br>38,417|2,982|41,399|
|Bursary fund<br>280|(331)|(51)|
|Regional reserves<br>2,204|94|2,298|
|40,901|2,745|43,646|
|**TOTAL FUNDS**<br>40,901|2,745|43,646|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund<br>38,001|(35,019)|2,982|
|Bursary fund<br>-|(331)|(331)|
|Regional reserves<br>4,617|(4,523)|94|
|42,618|(39,873)|2,745|
|**TOTAL FUNDS**<br>42,618|(39,873)|2,745|



## **14. OTHER FINANCIAL COMMITMENTS** 

As at 31 August 2025 the charity was committed to a contract with Sparshot College for the 2026 conference. This was for 95 places totalling £27,250. A deposit of £6,812.50 was paid and has been carried forward under 'prepayments and accrued income'. 

## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 August 2025. 

Page 15 



**THE GUILD OF ENAMELLERS** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**<br>**FOR THE YEAR ENDED 31 AUGUST 2025**|||
|---|---|---|
||2025|2024|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|2,191|2,629|
|**Other trading activities**|||
|Bursary income|761|-|
|DVD/Online clip sales|537|601|
|Regional income|4,941|4,463|
|Selection|-|60|
|Journal and other sales|6|50|
|Subscriptions|8,973|8,395|
|Conference fees and tutorials|26,064|25,957|
|Events|1,506|-|
||42,788|39,526|
|**Investment income**|||
|Deposit account interest|489|463|
|**Total incoming resources**|45,468|42,618|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Conference|21,686|24,766|
|Journal|5,536|5,200|
|Stationery and printing|-|30|
|Telephone, zoom and postage|191|8|
|Insurance|840|840|
|DVD/online clip costs|78|-|
|Library|19|155|
|Website|539|715|
|Events|1,324|-|
|Sundry expenses|413|10|
|Bank and PayPal charges|524|513|
|Bursary expenditure|761|331|
|Regional expenditure|4,409|4,323|
|PAT testing|131|59|
|Awards and selection|-|389|
|Repairs (including enamelling consumables)|-|392|
|Plant and machinery|647|852|
|Loss on sale of tangible fixed assets|128|-|
||37,226|38,583|
|**Support costs**|||
|**Management**|||
|Registered office|-|120|
|Carried forward|-|120|



This page does not form part of the statutory financial statements 

Page 16 



**THE GUILD OF ENAMELLERS** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** 

|**FOR THE YEAR ENDED 31 AUGUST 2025**|||
|---|---|---|
||2025|2024|
||£|£|
|**Management**|||
|Brought forward|-|120|
|Independent examination|665|1,170|
||665|1,290|
|Total resources expended|37,891|39,873|
|**Net income**|7,577|2,745|



This page does not form part of the statutory financial statements 

Page 17