The Metropolitan Drinking Fountain and Cattle Trough Association 164th Annual Report for the Year Ended 31$¢ December 2025 Registered under the Charitics Act 2011 no 207743 www.drinkinBfountains.org
The Metropolitan Drinking Fountain and Cattle Trough Assoeiation Report and Financial Statements Year Ended 31 December 2025 Contents Tru5tees' Annual R¢pDrt St8t¢mgni of Truste¢'s Responsibilities 10 Indep¢ndcnt examiners r¢pon to the Trustce5 of The metrolItart Drinking Fountain gtul CittleTTOU8h Asso¢lation Ststement of Financial A¢tivlties 12 Balance She Noi¢s to Flnan¢ial Statements
The Metropolitan Drinking Fountain and Cattle Trough Association Report and Financial Statements Year Ended 31 December 2025 (Regtsiered under ihe Charltle.i Acl 2011-No, 207743) President Vlce Pre51denl J Mi115 A tjuxton ChAirmon TreAiurer Secretary A Kin8 MW F.Ilioti RP Exetutlve C(+mmlttee I'h¢ m¢mb¢rs of the Exoculive Committee at 31 D¢cemb¢r 2025 and their respeeiive dates ot'appoinlm¢nl were,, RP B8ber A Kin8 MW Flliolt .Sir M Bear 11982) 121K)2} Mrs L Frith Mrs 8 Full¢r M Slalrr P O'coniirll 120031 12(MJ41 120121 120131 120021 Ind¢p¢nd¢nt Examlner Mr l R fisher 24 Wc&ldtn Driv¢ Lhicheslei P018 OSF BA Trktrl Ilar¢luys Bank PLC Business Ccnire 6 Market Place Bcxleyheath Kent DA5 7DY IDve$tment Minai¥r M&G ScLufiii¢$ Limi*d PO Box 9039 Chelm.4lord CM99 2XF Subscriptions Hnd donations should bc made pay&bl¢ w'The Drinking Fount&in ASSO¢ialion" llnd scnt to th¢ S¢¢retary Nl 08k18nds, S Qu¢¢nborough G&rd¢ns. Chislehur81, K¢nt IIR7 6NP.
The Metropolitan Drinking Fountain And Cattle Trough Associxtion Report and Financial Statements Year Ended 31 December 2025 Trustees Annual Report The Cotnmittee hAV¢ ple&8ure in submitting their one hundrtsl and sixty-tourth annull pOrt Cor thc yvdr ended 31 Deceinbcr 2025. Legal Structure Th¢ Asso¢iation is 8ovem¢d by a con5tituiion. which was last amended in Sq)l¢mber 2012 and is manAg¢d by a Comniillc¢. Principal Office Th¢ prin¢ipal Offi ofihe Associution iy Oakland& J Qveenborough GthJcn5. Chisl¢hursi, K¢nt, EIR7 6NP. Association's Records 'I'hc bulk orth¢ A&%ociaiion's histuric record¥ ar¢ nvw held ai The London Metrowlil&n Archiv¢5. 40 Nurthampton Road, Liindon ECIR OAB.'I'elephon¢,' 02L) 7332 3820. Thb becrelary mainiains a compiiter dJt&bas¢ ofull the A5sociaiion's drinking fountains, LJrtl¢ ITouBhs. And dog Irou8h%. A dmtftbosc ot'thc AsyociÈiiolls rccord& Lan b¢ found OTI lis web511e www.drinkingfountsin$.org Committee Mejnbers Th¢ mynagem¢nt of Ihc As.sociaiion 1% ve5tcd in th¥ Cnmmiiice, which $ho11 cvnsisi of not l¢s¥ than six nor more Ihan fift¢¢n tncmbcrs of lh¢ Association whts, oa appointmen4 will assume th¢ r¥yponsibiliiics of TN.%tee wiihin thc mcanin8 of Ihe Chariiies Act 2011. The Committ¢¢ Ini¢rvlew5 POtenliAI Committee Memhcrs and are uppoiiiied to the Commlttee if tLpprov¢d. N¢w ¢Jndid&ies retire al the oext Annual Oen¢fJl McetinB and offer IhLillsclve¥ for r¢.cle¢iion by th¢ memb¢rn. A third of the Committee rctires &t the Annvul General Me¢tin¥. All new Trustees are provided with an induction PALk which inLlud¢s the J15tilution of th# AssvLialion and guidcline8 on how tu pertorm Ili¢lr dillies as a Tru¥t¢¢. furthLr irnioing is given by Ilie Tr¢isurer and the S¢¢r¢lary ui Committe¢ meetings Is Hnd when ne¢tt*wy, 'I'he day.to18Y runniiig of th¢ Ay%o¢iAtion is d¢le8aiLd lo the otYi¢e ofih¢ S¢Cret, whn adminisr& the expenscs Mnd payments of grllnis in conjunLliun with th¢ Trea5ur¢r, Mr John Mills relircd from th¢ Committee on 6th NovLmber 2025, Mr King wgs ¢ltctcd Lhllirm8n. The COMltte¢ expre51cd Ih¥ir thanks 10 Mr Mills for hi5 5crvicc and in particular. for l¢adirLg Ihe r¢SrAtIvn work orth¢ Asso¢iation. In rcco8nilion for hi% service he w8s ¢l¢cted Lif¢ Pr¢sl(knl of the Association. All rnemb¢rs of the Committee scrvin8 on 31 Dwcrnber 2025 are nolcd on page 2 Adminl$¢ration &nd Related Parties Adminisiration costs of £5,50012024,, £5.5001 are in r&%pECt of secr¢larial and administrative scrviLes which atr pr¢)vidtd by a cempany in which RP B8ber, a mEtnb¢r of the Comtnittee, an int¢rest.
The Metropolitan Drinking Fountain and Cattle Trough Association ObJectiv¢s Th¢ objcthiv&% of the Association are to promote thc provision of drinkin8 watei fur people #Dd anitnals in lh¢ United Kin8dom aftd ovcr5e&s, the preservation of the Assoiiaiiun's archtve materials, grt¢fo¢i4 drinking fountains, caitle Ituughs, and other installations. Review of Artivities and Future Plans Subscription Hnd donations remained slable ai £22512024.. £2751 and inv¢slm¥nl incomc ro%e to £ 52,42412024.. £49,3061'lhe Committ¢e inv¥stcd an additional £50,000 inio M&G Cliarifiind Inme lJnil%. Th¢ value Lif the investment stood ai £1,009.870 ai year-end12024.. £816,11331. There was a d¢¢liTJe in School FounlaiJ)s and R¢siorniion work. I'h¢ A8Cla¢10n miinioincd an operfjting surplus of £12,30812024.. £28.I161. The Association aceepts appliralions for grdnis fund projccts that align with lis obleeilv¢5. Jn 2025. the Association's grunt5 toknlled £33,94612024,. £IJ,0131. A dctailcd breakdown of all granL% mad¢ ¢an b¢ found on pagpe 13. The Associaiiott iypiL&lly allo¢at¢5 about one-lhlrd of ils n¢1 income io overseas pr()jecls, chamnelled through othcr charirable L88oci&iions for N)$1 cffeclivrness. El&yL'd on gTttnl applicalinns, merits, th¢ Committee awards amounts ranging troin £50 10 £4.000. Anoihcr third is &llu¢Jled 10 r¢slor&tion worl wilh lh¢ final third d¢si¥nul¢d for providing Novvs drinkiN¥ tounlains lo schools.'fhc A%soiiaiion has id¢niili¢d a need for supplyin8 fvunlains to schools aGr055 IhL United Kingdom. TypiL)Ily, th¥ A&wci8tion gifts. & Novus drinking fountain to a school und¢r the condition thai Ih¢ %¢hool poy5 £5n to join Ihe A8$0¢101ioii. Find a Fountaln The ors8lllSAliiin was faund¢d lu mukc Ihc publiL aw8rc lif the w8slc uf u%in8 boiil¢d watcr when ther¢ is a plentiful ¥upply ol'easily ac¢¢wd wat¢i'. The publiL log on aiid look ui the ffl&p l() find th¢ir n¢8r¢si ¢lL&n wlllcr yourcc at www.flndaruniain.Of, School Fount&lll8 Thc Committet has awDJdcd 6 founi&in% this yegr. Number of Fount•lns E$tAbll¥hm¢nt Sir John Moor¢ Primory 101 Top Slreel Appleby Magna Dcrbyshire DE12 7AH Chadwell Primary SchoDI High Road Romford Fjssex RM6 4EU
The Metropolitan Drinking Fountain and Cattle Trough Association Report rdnd Fillancial Statements Year Ended 31 December 2025 Trustees Annual Report (continued) The curr¢DI counts of founlaitL8, w¢lls. pump5. and trou8h5 provided by the AsgOLiation arc as follows.. Mttropolltsn Arel Provlnce5 and Abro4d TotAI Drinking founiain5 3,590 4,821 Caiile troughs 466 463 929 Dog trou8h5 3,04J 676 3.721 Wat¢r wells 193 193 El¢phont pumps D8m¥ Water Tanks 16 Wai¢r Filtrotion Sysierrh 17 Grants provlded Dum5 Int¢rnatloll•l Ald A grolll o1.£2,000 nd a furth¢r £2,000 way agreed to furtd Eco-Horv&%ung sustainablc wat¢r solution in rcmole villttges in ZimbAhw¢. MikthHd Truit A 8rRnl of £3,0(x) and a further £4,000 agreed for th¢ re$ior&lion of3 drinkillg w¢115 bckingin8 10 the Lledouin of Souih Sinai. E8ypI. FrRnk W*ter A grant of £J(K) &greed to fund th¢ pmvlslon of saf¢ drinking water for i3vIAled commuttiiies in thc Indian Himalayas. Teio A Brant of £3.0th) WAS weed to fund two hBnd dug wclls in Okidi Alld Angorom villagcs in TUT&1 U8bnda and a further £3,000 to f¥nd two hand ¢Jyg we115 in Obulai and Madaka village5.
The Metropolitan Drinking Fountain and Cattle Trough Association Kan41m* lttterx¢live Community suptt A grAnt of £4.000 wos agreed to cons¢tu¢¢ rninw4t¢rharvestirJg tanks in rural Ugand& EnThal$ Pool Cons¢rv#tlon Inlilitlv• A grant of £2,000 w&5 we¢d WardS th¢ wst of 4 public drlnking fourJtaitL in Trethurgy in rnWl], AZAR A 8rant of £1.700 agreed to provide a wal¢T haTVeSting tank in a primary schuol in njrd Gh&n4.
The Metropolitan Drinking Fountain and Cattle Trough Association Report and Financial Statements Year Ended 31 Decefflber 2025 Trustees Annual Report (eontinued) Restoration work Kendal Civic Soelety A Br)ni of £4,0(h) w2s agreed kn l0£at¥ and restore Kendal's htstt>ric follntsin. Limpjfield Pirljh Counell A grnnl of £2.oorJ was ttgreed to nplace a grnnit¢ ¢8tt1¢ trough in Limp¥fi¢ld whieh wa5 Stolen. NAturil Hbstory Mu$¢um I'h¢ Commill¢¢ thre cUrrllY ¢xplorlng suitabl¢ sii¢J for th¢ r&I Hi$iory Musrum fuuntain. Future development of th¢ A8soci4tion The Lsyocialion's yim for Ihe lknitsr¢ is lo providc drinking waler for humuns and on1rn$ and Iv prc%¢rvr its arehivc matcri&15, drinkin8 fountains. c&ttl¢ Iroughs 9md oih¢r insiAllations. The Cummiti¢e ¢on¥iJ¢rs lh¢ tt¢¢d far lunding proj¢¢ts bos¢d on the umount ol'income rhol its ¢Apital invc51mcn15 gcncralc and AIIoLale Ih¢se cordingly. In ¥x¢¥piionthl ¢ir¢uinsian¢¢5 111¢ Commillcc may u.%c pital tsj fijnd ils obj¢¢iiv¢s. The C<)Jnmittcc cndc&vours to locate a third of ils incomc 10 funding proJ¢¢l¥ overws Risk$ faeing the Charity Thc Cornmillee have as5¢35¢d the major risks lo whi¢h (he Asyo¢i4tion is exw8¢d, in particular thosc rclatcd to lh¢ operations and fin8n¢¢s olthe Associaiitsn Bnd 8rc $8113fi¢d Ih8t sy%l¢ms ar¢ in pldce to mitigRte thc A58ocialion'$ exposure to major ri5kJ.
The Metropolitan Drinking Fountain and Cattle Trough Association Report alld Financial Statements Year ended 31yI December 2025 Statement of Public Benefit The Committe¢ conf1rn15 thai ¢hey hav¢ complied with Ihc duty in se¥lion 4 of lh¢ Chaiilieb Act 2011 lo have due regard puhlic hen¢fii guidance published by Ihe Lharily Commission in determining the activities undertaken by the Associ21iOii. FinAneial Revie Th¢ fJnanci&l &tatemcnis tor th¢ year ¢nd¢d J l DeC¢inr 2025 art sei out un pdges 10 10 16. During the year. the AssDClation gell¥rat total incoming r¢sour¢¢s of 152,64912024.. £49,581). The principal source ot. income conlinucs lo b¢ inv¢sim¢nt inwme, which amuunted lo £52.424 (2024., £49.3061. Subslription income remained modest al £225 12024.. £2751. Total rc50urces ¢xpcnd¢d during the year amounied to £40.34112024'. £21.4631. Expenditure on charilablL activitie% increased 10 £39,44612024.. £20.513), r¢fle¢tin8 hihttr Icvcls of8rant-making in ¥uppurt of Ihc Assoiiation's ¢h&ri18bl¢ obj¢criv¢s tK)ih wiihin the Unil¢d Kingdom And oVttrsc. Govcrn8nce remalned stthle al £895 (2024., £9521. The Awci81ivn rcportrd nel incomin8 r¢souries before inve$tment 8ains of £12.301112024.. 128.1161. Thr iiivcstmcnl w)nfolia 8encral¥d an uiircaliscd ¥thtn of £143.039 during lh¢ year12024.' gain of£19,2641, r¢suliing in a lolal nci movcmenl in funds or £155,34712024.. £47,380). A8 & r&%uli. iotal fund5 increased from £881,244 ot thc bcginnin8 of Ih¢' year tsi £1,036,591 al 31 r)cccmbcr 2025. All funds held by th¢ A550cialion ar¢ unrcstri¢ied and ar¢ available lo further its ¢haritabl¢ purrM).s&9. '] lio Trustees considcr thc AssoLralion to he in ¥ simng flnancial po.%iitun, willi 8UtTi¢ieni liquidity to mect its ongoing ¢ornmitmenls and th¥ i&pN¢ity to Lunlinue funding proj¢¢ts in accordancc with it's objectives. InvL8tments Thc Association's invesimenis arc held in Charifund, which Is mllnagcd by M &G SeLuritie$. Charifund mlde an UnrlIS¢d gatn of £143,039 {2024 gain,'1£19.26411. l-h¢ Tru%iees have takcn a prudent approach lo invcslin8 th¢ A¥b<)Llation's fund5. They wish (o m8int&in As A stroDg ¢apithl as possible whi15t providing sufllLittnt 9nnual iThcome tu meet the needs of thc A550cialion. This 1$ 8¢hi¢v¢d through Inve5tmcni in the abov¢ fund. No 5Dcial, environtn¢Thlal or ethical consicleralions are taken into account by Ihl illveyiineni mallag¢rn used by the Association. Reserves The Tru¥l¢¢s dcfine rcserve5 &S the urJCd funds of lh¢ A55ociation that are freely availabl¢ to spd on it5 charitable purpos¢s, ¢x¢luding tangible fixed Mssels. The A550ciation's inLomt is derived prcdomin8nily from its investment rt(OllO, and th¢'frustee% recogni8C thc importance of tnaTnlaining an adequaie level of rcscrves lo.. ensurc Ihe A559oi31ion can be lldminisiered ¥if¢Li¢ndy', pro¥iLie finan¢lal slabilily in the ¢¥¢ni uf flu£iuations in inve.%lment in¢om¢ or market conditions. and enabl¢ th¢ Absti¢ialion to continue funding its chariiBble a¢tiviti¢% Oll 115uslainable basis. The Trusr¢¢5 do nol set a fixcd targct cxpr¢55cd a llumb¢r of monttLS' expendiDJre, Insi¢ad, Ih¢y s¢ek rnainlain a level of rewrv¢s 5UtTici¢nl lo generate r¢llable annual invoslmeni incomc while prescrving the long-term value of the capital base.
The Metropolitan Drinking Fountain and Cattle Trough Association In ex¢¢ptIon ¢ir¢um5tances. and wh¢r¢ justlfi¢d ty th¢ mcrits ofspecific piojects. the TnLSt¢¢5 may authori5f the usc of capital further the Auo¢iation's charitable objectives. At 31 De¢¢mbcr 2025, total unresirictd reserv¢5 &mounted to £1.036,59112024,, £881,244). The Tn¥st¢¢s ¢unsid¢r thi5 level of r¢5¢rves to be appropria1¢ and n¢¢¢ssary in ord¢r to 5uppon the A5sociaiion's grani-m&king a¢iivities and to provide resilience against finarJ¢ial uncertainty. The Icvcl of reserves is rcviewtd annudly as part of the Trustees. financial planning Bnd risk m8nagemeni process¢5. Pensions The A55OCigtion ha¥ no pension comrnitments.
The Metropolitan Drinking Fountain and Cattle Trough Association Report and Financial Statement5 Year Ended 31 December 2025 Statement of trustees, responsibilities I'hc ITUStee5 are rcsponsiblc for pirparing thc I'ru51ccs' Rcport and the finincial swtcments in #c¢Drd)llLe with applicable law and Unit¢d Kingdom Accounting Standards (lJnited Kingdorn GcneTally Acceptcd Accounting Praclicc}. The law applicable to charities in England & Wales requires the irusice5 to prepare financial slaietnciits for cach IindnEial year whi¢h 8iv¢ a irut and fair view of thc slai¢ of atTuiTS of Ihe ¢hariiy and ot'the incnming resource% and applicaiion of resources of the ihariry for thdi period. In prep&ring these fInlI1 siatemenis, the Iruslees are reguired iu.. selccl suitable acci>unting JM>licics and thcn apply them ciFn.8islenily.' bstrvc tlic niclliods and principlcs in the Lhuriii¢s SORP., makc judgimLnts and es1imalLS thul are reasunable and prudent.. Slate whether npplicahl¢ A¢bounling sthndurds hav¢ bc¢n follow¢d, subjeLI lo Y ina(Lrial departure$ di$¢losed aiid cxpl&ined in ihe finanLittl %latemenrs', prepare the financi8151atemeni% on rhe 8ainB concem basi$ unless il is inappropriate lo presume thai Ihechariiy will continue in bu$iness. 'I'lic ITuslees arc rc5poiisible for kceping propcr aLcounlinu re£ords thot di5Llosc with rebyonllble accurncy tti any iimL the rinancial sItIo17 ofihc Lharity wid cjiablc them lo cn511rc ih&l the finncial stairments comply with the C.hurilie.s ALI 201 Ihe LhHriiy IALL%)unts rtnd R¥porf51 R¥gul#tion$ 21H)¥ 4iiJ lh¢ prvvision¥ ofihe'l'ru%i d¢¥d. Thry ar¢ also r¢spoDsibl¢ for ¥afe¥uurdin¥ th¢ u55els ofthe charity and h¢n for ioking N'us()nabl¢ steps for th¢ pr¢v¢niion and d¢ic¢lion or rraud and other irre8ulariiiey. 'Ibc Irusi¢es ar¢ rcsponsibl¢ for th¢ m8int¢nan¢e And integriiy of rhe ¢harity'% w¢b$iie. L¢gi$la¢ithn in the Unil¥d Kingdom govcrning Ilic prcparulion and dI¥¥eminlIn of fin8n¢i81 slai¢m¢nts Intty diff¢r Irom l¢gisloiion in ather jurisdi¢ti(>n4 lonly r¢quired it. Iht A¢couni$ are in¥lud¢d on ihe w¢b%itel A KiiiK Chalrmin 19103116 10
The Metropolitan Drinking Fountain and Cattle Trough Association Reporl and Finallcial Statements YeAr Ended 31 December 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE METROPOLITAN DRINKING FOUNTAIN AND CATTLE TROIJGH ASSOCIATION I re]N)rt thL' Istee% on iny examinalion of e01 of The Metropolilan Drinking Fountain aNJ Cuttle TN)ugh A%socialioll Ilke'lrusll torthc yL£xl 311)cccJnlKY2025. Responilbllltl¢y b811s of report As le clwity trUseS of tl)e Tru%1. vou ArL' fL5Voiib, lor IhL prep8ration ofuk. a¢couJits in aC¥Ot(lan¢< with teqiiiTLlllalts- vf thL Chun'liisALI 21111 I'ihLAct'). I repori In ()l-my LxJminlllii)n tif thL'lnL¥I'¥ aCCOiULL% LurriLLI (iith undLr tiOn 145 Lif tiiL 2011 Act &iid in L&irryith¥ ciiil iiiy L%li111li0n I lidve followed ull th¢ appliLiible DirLcti()n4 BIV by IL Lhuri(y LoiiiJni&%ii)n iLlidL'r Kxts()0 14515Xhl OftlAl. Independent exttmlner'j #tfttement I h8vecomplLl¢(J my ¢xbminAtioD. l ¢onfJnn thai no nwiL'riul iTuIIILY% havL come to my allL'Thlion in LDnnLYtif>n with tile exlllliinaiiuii giving IiiL Lause lo l)eliL¥L' Ihul in ttny InutL'riuI rL%J)L¢l', accoltILl& record% werL ni)I kcpl in resF¢I()I'IIK'lni reqUIXI b} 8ection 1111 ol'iliLAci', (>T the aL¥()11111s th) HLLord ivith ili(>%i reLurd%', OT Ihc ULLI)wils th) not Li)Inply witli thL tsi)i)liublL TLNiiiremenl$ ¢on¢eming Ihe loml ajjd LonlL7]1 i)f ULLOLints.t oul in thL LhariliLy (Accounts und KLp)rtl RLgiltiOllS 21X>8 other thAn uny wiiirLThthi tl l]K' give & '(n luir view wltich ]% M)1 u IlliIttLT Lon8idereLI as p&rt of JtttitthdL'ni Lknmimlitsn. I Iwve no CO15 Iwv¥ ci)Inc [059 no ()tlier iiiullLY.4 in L()nncLtian with tlK LYarnination lo wlii¢li allclltion %hi?Iild drnwi in this N?()rt in DTdcT lo Cnble a JXVIKT u1cT8n.ng of Ih. ¢£(bl% t() bt rcmchcd. s1¥n.. Namc.. John R Fishcr Du¢e'. li
The Metropolitan Drinking Fountain and Cattle Trough Association Statement of Financlal Aetivities Year Ended 31 December 2025 Unrestricted Intomlnz r¢50urtea from Kenerated fufid$ Ntsttj 20251£} 2Q241£ Voluntiry lfitome SubxTiPtions received 225 275 Invcstmcnt Income 32.424 49.306 Total irb¢omlnR resources 52.649 49,581 Ruourc¢s ¢xpend¢d Charilablc activities 39.446 20,513 Gov¢rnancc cost5 89J 952 rot•l reJourceJ •xp•ndtd 40,341 21,465 Ncl tncoming rcsourtts 12.308 18,116 G&iDJlloss} on invesiment assets 143,OJ9 19,264 N•t mov¢m¢nt in 155.347 47.380 To¢il funds brought forward 881,244 833,864 Total funds ¢irrl¢d forwlrd ,036,391 881,244 All reco8nis¢d gHins and losses hav¢ been dealt with in the Statement of Financial Activities. All inry)me and expenditur¢ r¢lat¢ lo conlinuin8 operations. The not¢5 on pages 12.16 fonn part of these fJn9n¢ial statemvnts. 12
The Metropolitan Drinking Fountain and Cattle Trough Association Balanee Sheet at 31 December 2025 Ilnr¢stri¢¢ed Incoming resources from g¢ntr•t¢d Iwndj Notes 2025 (£1 2024 (£1 Flxtd AJJ¢ts Investhienls 1,009,870 816.831 Wcbsite 1.009,870 816.831 Currtnt 11sets ch al lh¢ b8nk 27.471 Current Ilahllltles Crediiors.. amount$ falling due wiihin on¢ y¢&r 750 700 N¢1 rurreht Jsets 26,721 64.413 Net *Mets ,036,391 8111.244 Funds Unr¢blriri¢d funds I'l'h¢ Asso¢ithiion has nt> re51riGlrd Funds) ,036,391 1181,244 Approved by the BoArd of Tru$te¢$ on 19 March 2026 $4Kned on Its behwlf by R Baber Se¢rttsry A King Chgirmxn Th¢ noies on pages 12 to 16 fom) part of these financiAI siaiements. 13
The Metropolitan Drinking Fountain and Cattle Trough Association Notes to the FiDancial Statements For the Year Ended 31 December 2025 Statement of accounting policies Ac¢ouThtlng eonvtntity The fin8acial statements have been prepared on ihe hi81oric c4)st conveniion with Ihe exccption that inv¢btments ore volued ai Inarkct value. TheK finaneial %tatcmenLg have been prcparcd in accordancc with fR% 11121'l'he financial Rewrting Standard appliLable it) th¢ UK dnd Republic of Ireland) and the Chfirities SOIiP (TrKS I02)&Dd Comply with thtt Chriti¢$ IA¢¢ounts and R¥portsl R¢gJlaiions 2008 ond th¢ Chariii¢s A¢1 2UI Investments Inv¢5tmcnts st&td Ht murkcl v&luc at the balance she¢1 ddle. Unrealised sain511osses refled the tfftcl ofchang¢s in market v2lu¢s of invesltnenis. INve$tment Incom¢ Inv¢$iment in¢om¢ is o¢¢rued 10 the date orth¢ balancc shcct. All invc5tm¢nt incofflr is Gr¢diied lo lh¢ Siai¢m¢ni of Webslt¢ 'I'he Find a Founiaitt wrbsil¢, whith rcmain% in u%c. is fully d¢precialed. ha¥ing bccn written ulTovcr 3 years. Donitiony And Int¢r¥t Donations and ini¢r¢si Ar¢ Accounlcd ftsron a rrccived basis, Gr8nts Grant¥ made ts)ward5 th¢ cojt gfn¢w ¥iru¢lur¢¥ 4r¢ ¢hur¥ed lo Ihe Siat¢(D¢ni of FinAn¥i#l Aiiivili wh¢n 8ppruv¢d #nd re¢ipi¢nts are noiified. Governance colts Governance costs are the costs of8ov¢rnan¢e arrAngem¢nts whirh late to th¢ general running ofih¢ ¢harity, including both direct and relatcd suptMTrrt CQ511. Costs 8T¢ wouni¢d for on 3 paid b&%]5 unles5 n tnaierial ¢r¢ditor 1$ outsiandin8. Ciih flow stat•ment The charily has laken advantage ofthe ex¢mpiion from pr¢pAring a cash flow attInent conf¢rred by FRS 102. 14
The Metropolitan Drinking Fountain and Cattle Trough Association Notes to the Financial Statements For the Year Ended 31 December 2025 (continued) Ch4rltable Aetivi¢ie8 All 8Jxnts W¢T¢ made kn in5tiiuiions. During the year, th¢ following grants were madc.. 20251£) 2024 (£1 Ennals Pool Conservation Initiative 2,QOO K¢ndg1 Civle Society 4.000 Llmpsfield Parish Council 2,(X)O Frank W8r 500 2.500 1.700 6.000 Makhad Trus¢ 2,1)00 London Borou8h of IU¢hrnond Upon-fhames 4,040 Water Harvest 2,000 Kanaama Inieractive Communiiy 4,000 FA¢nds of Coronation Gardcns 2.000 Dumi Int¢maiional Aid 4.000 2.000 Other grants pald to xhoo15 and restoration work noi¢xc¢editt8 £i.000 2.746 473 GT8Thts Poyttbl¢ 33.946 lJ,013 secretari ond ftdministT&tiv¢ s¢rvLCCS 5,51 5.500 Tot1 ¢lL•rltAble Actlwtti¢8 39.446 20,113 Th¢ $ecrctsrial and administrative servi¢¢s provid¢d by &Lx)mpany which R P Baber, ll rncmber of the Cornmitt¢e, has an intcre51. 15
The Metropolitan Drinking Fountain and Cattle Trough Association Notes to the Financial Statements For the Year Ended 31 December 2025 (continued) Govtrll4nce costs 2025 (£} 20241£) Jnd¢p¢nd¢nt examinlltian of ?ccounts 750 7(Kl Other 145 232 895 952 No trust¢cs received Rny payment5 from the charlty during the year £Nil {2024: nlll. G8ins/(1088e8) on Investment 4S8ets 2025 (£1 2024 {£1 Unrrolised gains 143,lJ39 19.264 16
The Metropolitan Drinking Fountain and Cattle Trough Association Notes to the FinY4ncial Statements For the Year Ended 31 December 2025 (continued) Fixed assets Investments Tht Eqyltl¢s Investment for Chirltle$ I'Chrifwnd'l 1£) M•rk¢¢ value l J#nuiry 2025 816,831 Addition in the y¢ar Jo,00 Nel unreajised inv¢stsn¢nt 8ain 143.039 MATk•t v4lue JI D4e¢mbtr 2025 1,009.870 Hi¥torlcl ¢oJt it ill JAnuAry 1023 271,739 Addition Jo.000 Hlitorll tDJt At 31 D¢¢emb¢r 2025 321,739 All investsn¢nts are in collective inv¢stment fvttds Ind ore UK investm¢nts, 17
520 The Metropolitan Drinking Fountain and Cattle Trough Association Notes to the Financial Statements For the Year Ended 31 December 2025 {CODtinued) Webslte Cost 1£) Cogt •¢ l Jifjuiry 2025 iJ,000 Cost it JI Dtttmbér 2025 IJ,o( Depre¢iaiion B•lAnce It l J•nuiry 2025 15,OQQ Charg¢ for Ihe y¢ar lince At 31 Dtc¢mb¢r 2015 15.0(X) Nét Book Valut At JI Dt¢emb¢r 2013 Aud 2024 Contlngent liAbllltle8 and Contrgctuql commllment Al 31 De¢¢mb¢r 2023 thcre were no 8rsnls approved which were dep¢ndeni on mal¢h¢d fundlng12024..Nill. 18