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 metro￿lItart 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 $ho11 cvnsisi of not l¢s¥ than six nor more Ihan
fift¢¢n tncmbcrs of lh¢ Association whts, oa appointmen4 will assume th¢ r¥yponsibiliiics of TN.%tee wiihin thc mcanin8 of
Ihe Chariiies Act 2011.
The Committ¢¢ Ini¢rvlew5 POtenliAI Committee Memhcrs and are uppoiiiied to the Commlttee if tLpprov¢d. N¢w ¢Jndid&ies
retire al the oext Annual Oen¢fJl McetinB and offer IhLillsclve¥ for r¢.cle¢iion by th¢ memb¢rn. A third of the Committee
rctires &t the Annvul General Me¢tin¥. All new Trustees are provided with an induction PALk which inLlud¢s the
J15tilution of th# AssvLialion and guidcline8 on how tu pertorm Ili¢lr dillies as a Tru¥t¢¢. furthLr irnioing is given by Ilie
Tr¢isurer and the S¢¢r¢lary ui Committe¢ meetings Is Hnd when ne¢tt*wy, 'I'he day.to￿18Y runniiig of th¢ Ay%o¢iAtion is
d¢le8aiLd lo the otYi¢e ofih¢ S¢Cret￿, whn adminis￿r& the expenscs Mnd payments of grllnis in conjunLliun with th¢
Trea5ur¢r,
Mr John Mills relircd from th¢ Committee on 6th NovLmber 2025, Mr King wgs ¢ltctcd Lhllirm8n. The COM￿ltte¢ expre51cd
Ih¥ir thanks 10 Mr Mills for hi5 5crvicc and in particular. for l¢adirLg Ihe r¢S￿rAtIvn work orth¢ Asso¢iation. In rcco8nilion for hi%
service he w8s ¢l¢cted Lif¢ Pr¢sl(knl of the Association.
All rnemb¢rs of the Committee scrvin8 on 31 Dwcrnber 2025 are nolcd on page 2
Adminl$¢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 In￿me 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¢ A8￿Cla¢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$0¢101ioii.
Find a Fountaln
The ors8lllSAliiin was faund¢d lu mukc Ihc publiL aw8rc lif the w8slc uf u%in8 boiil¢d watcr when ther¢ is a plentiful ¥upply
ol'easily ac¢¢wd wat¢i'. The publiL log on aiid look ui the ffl&p l() find th¢ir n¢8r¢si ¢lL&n wlllcr yourcc at
www.flndaru￿niain.Of￿,
School Fount&lll8
Thc Committet has awDJdcd 6 founi&in% this yegr.
Number of Fount•lns
E$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 sup￿tt
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 ￿rnW￿l],
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$¢um
I'h¢ Commill¢¢ thre cUrr￿llY ¢xplorlng suitabl¢ sii¢J for th¢ ￿￿￿r&I Hi$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¢in￿r 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 hi￿httr 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
Unr￿lIS¢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 u￿r￿JC￿d funds of lh¢ A55ociation that are freely availabl¢ to sp￿d 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 fI￿n￿lI1 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$iness.
'I'lic ITuslees arc rc5poiisible for kceping propcr aLcounlinu re£ords thot di5Llosc with rebyonllble accurncy tti any iimL the
rinancial ￿sItIo17 ofihc Lharity wid cjiablc them lo cn511rc ih&l the fin￿ncial stairments comply with the C.hurilie.s ALI 201
Ihe LhHriiy IALL%)unts rtnd R¥porf51 R¥gul#tion$ 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¥¥emin￿lI￿n 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' I￿stee% 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 trUs￿eS of tl)e Tru%1. vou ArL' fL5Voi￿ib￿, 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%￿li111￿li0n I lidve followed ull th¢ appliLiible DirLcti()n4 BIV￿ by
IL Lhuri(y LoiiiJni&%ii)n iLlidL'r Kxts()0 14515Xhl Oftl￿A￿l.
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', accol￿tILl& record% werL ni)I kcpl in
resF*¢I()I'IIK'lni￿ reqUI￿XI 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)rt￿l RLgil￿tiOllS 21X>8 other thAn uny wiiirLThthi t￿l l]K' give & '(n
luir view wltich ]% M)1 u IlliIttLT Lon8idereLI as p&rt of JtttitthdL'ni Lknmimlitsn.
I Iwve no CO￿15 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 Cn￿ble a JXVIKT u1￿cT8￿n￿.ng of Ih.
¢£(b￿l% 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
c￿*h 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 Ch￿riti¢$ 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 W8*r
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
Tot*1 ¢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'Ch*rifwnd'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¥torlc*l ¢oJt it ill JAnuAry 1023
271,739
Addition
Jo.000
Hlitorl￿l 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