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2025-07-31-accounts

Charity registration number: 1200898

LONDON HISTORICAL FENCING CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

London Historical Fencing Club Contents

Page
Reference and Administrative Details 1
Trustees' Report 2—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12—13

London Historical Fencing Club Reference and Administrative Details For The Year Ended 31 July 2025

Trustees Mr James Tamplin - Chair (appointed 14/09/2024)
Ms Lauren Distler - Trustee (appointed 24/08/2025)
Mr Daniel Clay - Trustee (appointed 24/08/2025)
Charity Number 1200898
Principal Address London Historical Fencing Club
Arch 12
Miles Street
London
SW8 2TG
Independent Examiner Tax Assist Accountants
Tax Assist Accountants
Chancery Station House
31-33 High Holborn
London
WC1V 6AX

Page 1

London Historical Fencing Club

Trustees' Report For The Year Ended 31 July 2025

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

London Historical Fencing Club CIO runs Historical European Martial Arts (HEMA) classes in central London and offers grants to HEMA instructors.

Significant Activities

Having taken on the premises at Arch 12, Miles Street in 2024, the charity expanded its operations in order to generate sufficient income to meet its financial obligations while continuing to further its charitable objective. This activity included:

Both membership and individual member engagement grew across the year.

Future plans for 2025/2026

In the upcoming year, the charity plans to strengthen its financial sustainability by updating its class prices in line with inflation and the increased overhead costs of managing its own venue. To maintain the accessibility of its activities to people of different financial situations, the charity will also introduce a three tier pricing system including a concessionary rate (set at the pre-increase price level), a standard rate, and a ‘superfan’ rate.

The charity also plans to make several improvements to its venue and equipment. This will include installing a rubber crumb flooring over the existing concrete floor, which will increase safety and reduce noise levels in the venue. The charity will also seek to expand its stock of loaner equipment available to participants who do not have their own, including steel training swords and expanding the diversity of available sizes of protective equipment. These improvements will be funded by a combination of the 2024/2025 grassroots funding campaign and securing a grant from Sported UK.

The charity’s focus remains on creating a welcoming space where individuals from all backgrounds can explore and enjoy the practice of historical fencing.

Financial Review

Financial Position

Resources expended for the year exceeded incoming resources expended by £ 9,254. In 2024 total incoming resources for the year were £ 92,625 (2024 £51,276) and total resources expended for the year were £ 101,880 (2024 £41,291)

Reserves Policy

It is the Trustees’ intention to maintain sufficient funds at any time to be able to ensure that the lease obligations can be met as they fall due.

Structure, Governance and Management

Governing Document

London Historical Fencing Club CIO is governed by its Constitution dated 30 September 2022. It is a registered charity with the Charity Commission.

Page 2

London Historical Fencing Club Trustees' Report (continued) For The Year Ended 31 July 2025

Trustee Selection Methods

Trustees are elected for rotating three year terms; at least one Trustee shall stand down at each Annual General Meeting and is replaced by election by the members of the club. There must be no legal impediment to candidates serving as Trustees of a charity.

Organisation

The Trustees delegate day to day management of the Club is delegated to a Management Committee, elected annually at the Annual General Meeting. The committee shall consist of no fewer than four officers, a chair, secretary, treasurer and trustee, to be known as the elected officers. The committee may co-opt up to 12 other voting members, who shall resign at the next Annual General Meeting. All committee members must be active members in good standing of the London Historical Fencing Club.

The management committee is comprised of trustees and elected and appointed officers of the charity. The committee will generally meet monthly, but may meet more frequently during periods of higher activity. They will always meet at least quarterly.

Other Information

Risk management

The Trustees have a risk management strategy which comprises :

Statement of Trustees' Responsibilities

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 charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and :

i) select suitable accounting policies and then apply them consistently;

ii) make judgements and estimates that are reasonable and prudent;

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

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which 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. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr James Tamplin Trustee 18/05/2026

Ms Lauren Distler Trustee

Page 3

London Historical Fencing Club Independent Examiner's Report to the Trustees of London Historical Fencing Club For The Year Ended 31 July 2025

I report to the trustees on my examination of the accounts of London Historical Fencing Club (the Trust) for the year ended 31 July 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 2011 Act and in carrying out my examination, I have followed the 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 contents 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.

Tax Assist Accountants 18/05/2026 Chancery Station House 31-33 High Holborn London WC1V 6AX

Page 4

London Historical Fencing Club Statement of Financial Activities For The Year Ended 31 July 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Promotion and teaching of historical European martial arts for public benefit
Other
4
EXPENDITURE ON:
Charitable activities:
6
Promotion and teaching of historical European martial arts for public benefit
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
16		 2025
Unrestricted
funds
£
13,410
73,079
6,136		 2024
Unrestricted
funds
£
2,600
45,817
2,859
92,625 51,276
(101,879) (41,291)
(9,254) 9,985
(9,254)
16,570		 9,985
-
7,316 16,570

The notes on pages 7 to 11 form part of these financial statements.

Page 5

London Historical Fencing Club Statement of Financial Position As At 31 July 2025

Notes
FIXED ASSETS
Tangible Assets
11
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
14
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
16
On behalf of the board
Mr James Tamplin
Trustee
Ms Lauren Distler
Trustee
18/05/2026		 Unrestricted
funds
£
3,961		 Restricted
funds
£
-		 2025
Total
funds
£
3,961		 2024
Total
funds
£
8,201
3,961
10,229
24,225		 -
-
-		 3,961
10,229
24,225		 8,201
11,252
11,426
34,454
(31,099)		 -
-		 34,454
(31,099)		 22,678
(14,309)
3,355 - 3,355 8,369
7,316 - 7,316 16,570
7,316 - 7,316 16,570
7,316 16,570
7,316 16,570

The notes on pages 7 to 11 form part of these financial statements.

Page 6

London Historical Fencing Club Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

London Historical Fencing Club is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1200898. The principal address is London Historical Fencing Club, Arch 12, Miles Street, London, SW8 2TG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Resources expended for the year exceeded incoming resources expended by £ 9,254. In 2025 total incoming resources for the year were £ 92,625 (2024 £51,276) and total resources expended for the year were £ 101,879◘ (2024 : £41,291).

2.3. Resources Expended

All expenditure is accounted for on an accounting basis.

2.4. Tangible Fixed Assets and Depreciation

:Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery Reducing balance method @33.33% Fixtures & Fittings Reducing balance method @33.33%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Page 7

London Historical Fencing Club Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

Donations and gifts
Member subscriptions and sponsorships
4.
Other Income
Sale of merchandise
Raffle income
5.
Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
6.
Analysis of Expenditure
Activities
undertaken
directly
£
Promotion and teaching of historical European martial arts
for public benefit
4,105
Promotion and teaching of historical European martial arts for public benefit		 Donations and gifts
Member subscriptions and sponsorships
4.
Other Income
Sale of merchandise
Raffle income
5.
Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
6.
Analysis of Expenditure
Activities
undertaken
directly
£
Promotion and teaching of historical European martial arts
for public benefit
4,105
Promotion and teaching of historical European martial arts for public benefit		 Grant
funding of
activities
(see note 7)
£
6,103		 2025
Unrestricted
funds
£
9,985
3,425		 2024
Unrestricted
funds
£
-
2,600
13,410 2,600
2025
Unrestricted
funds
£
6,136
-		 2024
Unrestricted
funds
£
2,489
370
6,136 2,859
2025
£
1,981		 2024
£
2,063
Support
costs
(see note 8)
£
91,671		 2025
Total
£
101,879
public benefit Grant
funding of
activities
(see note 7)
£
4,648		 Support
costs
(see note 8)
£
36,643		 2024
Total
£
41,291

Page 8

London Historical Fencing Club Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

7.
Grants Payable
Promotion and teaching of historical European martial arts for public benefit
Distributions payable to HEMA instructors
8.
Support Costs
Employee costs
Premises expenses
General administration
Depreciation
Premises expenses
General administration
Depreciation
9.
Independent Examiner's Remuneration
Independent examination of the financial statements
10.
Average Number of Employees
0Average number of employees during the year was: NIL (2024: )		 2025
Grants to
Individuals
£
6,103		 2024
Grants to
Individuals
£
4,648
2025
£
2,196		 2025
Promotion
and teaching
of historical
European
martial arts
for public
benefit
£
1,278
69,677
18,735
1,981
91,671
2024
Promotion
and teaching
of historical
European
martial arts
for public
benefit
£
15,256
19,324
2,063
36,643
2024
£
-

Page 9

London Historical Fencing Club Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

11. Tangible Assets

11.
Tangible Assets
Cost
As at 1 August 2024
Additions
Disposals
As at 31 July 2025
Depreciation
As at 1 August 2024
Provided during the period
As at 31 July 2025
Net Book Value
As at 31 July 2025
As at 1 August 2024
12.
Stocks
13.
Debtors
Due within one year
Trade debtors
Other debtors
14.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Accruals and deferred income		 Land &
Property
Leasehold
£
4,076
-
(4,076)		 Plant &
Machinery
£
9,493
1,191
-		 Fixtures &
Fittings
£
-
626
-		 Total
£
13,569
1,817
(4,076)
- 10,684 626 11,310
-
-		 5,368
1,772		 -
209		 5,368
1,981
- 7,140 209 7,349
- 3,544 417 3,961
4,076 4,125 - 8,201
2025
£
2025
£
229
10,000
10,229
2025
£
7,510
19,336
4,253
31,099		 2024
£
2024
£
1,252
10,000
11,252
2024
£
12,203
-
2,106
14,309

Page 10

London Historical Fencing Club Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

15. Deferred Income

Deferred income movements in the year were as follows:

Balance at the start of the period
Income deferred in the current period
Balance at the end of the period
6.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1
August 2023
£
-		 As at 1
August 2024
£
16,570		 Income
£
92,625		 2025
£
-
2,106		 2024
£
-
-
2,106 -
Expenditure
£
(101,879)		 As at 31 July
2025
£
7,316
16,570 92,625 (101,879) 7,316
Prior year
adjustment
£
6,585		 Income
£
51,276		 Expenditure
£
(41,291)		 As at 31 July
2024
£
16,570
- 6,585 51,276 (41,291) 16,570

16. Movement in Funds

17. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

2025 2024
£ £

18. Related Party Disclosures

Page 11

London Historical Fencing Club Detailed Statement of Financial Activities For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations from individuals
Membership subscriptions
Charitable Activities:
Promotion and teaching of historical European martial arts for public benefit
Income from charitable activities
Coaching fees
Events
Other
Sale of merchandise
Raffle income
EXPENDITURE ON:
Charitable Activities:
Promotion and teaching of historical European martial arts for public benefit
Materials
Merchandise printing
Other direct costs
Grants to individuals
Staff training
Travel and subsistence expenses
Rent
Rates
Light and heat
Repairs and maintenance
Cleaning
Computer and IT consumables
Insurance
Printing, postage and stationery
Telecommunications and data costs
Independent examiner's fees
Professional fees
Consultancy fees
Subscriptions
Bank charges
Entertaining
Sundry expenses
Membership event		 2025
Total
funds
£
9,985
3,425		 2024
Total
funds
£
-
2,600
2,600
-
34,848
10,969
45,817
2,489
370
2,859
51,276
-
-
-
(4,648)
-
-
(14,875)
-
-
(381)
-
(1,959)
(1,325)
-
-
-
(1,395)
-
-
(1,389)
-
(604)
(9,679)
...CONTINUED
13,410
14,878
48,167
10,034
73,079
6,136
-
6,136
92,625
(2,673)
(932)
(500)
(6,103)
(678)
(600)
(54,494)
(7,431)
(2,458)
(5,178)
(116)
(1,775)
(2,930)
(238)
(80)
(2,196)
-
(340)
(108)
(2,278)
(256)
(1,023)
(3,926)

Page 12

London Historical Fencing Club Detailed Statement of Financial Activities (continued) For The Year Ended 31 July 2025

Volunteer expense
Depreciation
NET (EXPENDITURE)/INCOME		 (3,585)
(1,981)		 (2,973)
(2,063)
(101,879) (41,291)
(101,879) (41,291)
(9,254) 9,985

Page 13

Virtual Cabinet Portal Digital Signatures

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Signature 1

Signed by James Tamplin using authentication code PGtINmpofDJLdGY+ at IP address 172.226.0.95, on 2026/05/28 20:29:28 Z.

James Tamplin's e-mail address is: james.tamplin@londonhistoricalfencing.club.

Signature 2

Signed by Lauren Distler using authentication code Vkc4L3E4RE3Co3VzQQ== at IP address 31.94.18.28, on 2026/05/28 22:17:25 Z.

Lauren Distler's e-mail address is: lauren.distler@londonhistoricalfencing.club.

Signature 3

Signed by Daniel Clay using authentication code QlJFZDg0KjNaUm5E at IP address 171.22.107.91, on 2026/05/29 11:49:01 Z.

Daniel Clay's e-mail address is: daniel.clay@londonhistoricalfencing.club.