MOORE
Charity registration number 233603 (England and Wales)
THE WILLIAM SCOTT ABBOTT TRUST
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

THE WILLIAM SCOTT ABBOTT TRUST
CONTENTS
Page
Trustees. report
Indop8ndenl auditfrfs r&port
Stslemenl (>f fJnan¢ial 8¢llvllies
Balance sheet
Stalemenl of cash flows
Notes lo th8 financial stat8m8nts
8-25

THE WILLIAM SCOTT ABBorr TRUST
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charlty number..
233603
Trustees-
Mr D Pickering
Mr M E Grange
Mrs S M Barnhurst
Mr D W A Burgess
Mr S Leeds
Mr P Fieldhouse
Mrs G Br2dshaw
Mrs Clare Otridge
Principal Addrgs$:
Sacrewell Fami & Country Centre
Great Norih Road
Thornhaugh
Pelerborough
PE8 6HJ
Audltors..
Moore
Chartered Accounlanls
Rulland House
Mlnerva Businass Park
Lynch Wood
Pelerborough
Cambridgeshire
PE2 6PZ
Bankers:
Barclays Bank plc
Benel Slreel
Cambridge
C82 3PZ
Sollcltor5-
Grèenwoods LLP
Weslpoint
Lynch Wood
Pelerborough
PE2 6FZ

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present the annual report and audited financial slalements of The Willism Scott Abboll Trust IWSAT
for the year ended 31 December 2025. The Trustees confirm that the annual report and financial slalemenls comply
with the requiremenls ol the Charities Act 2011 and Ihe Sla16ment of Recommended Practice ISORPI"Accounling
and Reporting by Charities. issuod in January 2021.
The Wllliam SGott Abboll TrL¢sI consolidated financlal statements include the results of ils, tradlng subsldiary.
Sa¢rewell Limitaé.
The William Scott Abboll Trust is a regislered charity, number 233603. Th8 Charitable Trust was 8st8blish8d in
OeGember 1963 by the late Mrs Mary Abbott in the memory of her husband William Scotl Abbott. The trading
subsidiary, operating as Sacrewell Limited. was formed in July 2015.
Structure, Governance and Management
Trustees
There are currently eight Trustees, who are selected lo represent a wide rang8 of 6xpèri6nce and expertise in the
fields of agriculluTe. educ8tion, business ancl communications.
The Trustèes who held office durlng the year and up to the dat6 of signature of the financial statements
were as follows:
Mr David William Burgess - Chairman of Trustees
Mrs Rachel Wild Iresigned 25 June 20251
Mr Duncan Pickering
Mr Michael Grange
Mrs Susan Mary Bamhursl
hAr Paul Fieldhouse
Mr Simon Leeds
Mrs Ggmza Bradshaw
Mrs Clare Otrldge lappoinled 25 June 20251
The appointment ol new Trustees is in thè gift of the present Trustees, and all such appointments require the
approval of the Trustees of The Royal Agricultural Society of England.
When 2 vacancy on the Board of Trustees arises, areas ol sklll and experitsnce ¥mong thé Trustees that need lo
be enhanced or replaced are id8nlifi8d.' new Trustees are then appointed, following a selectlon process Garried out
by thé Èxisting Trustees. New Trustees are provided with comprehensive information about the Trust and ils
activities and are gwen an inlroduclory tour of thè farm and the holdings.
Appropriate Iralnlng Is provided by thé Trust's advisors and other professlonals as necessary. The Trustees are not
paid,. this is a voluntary position.
The Trustees p19ce great importance on good governance.. both the Charity Commission's publication 'The
Hallmarks ofAn Effeclivo Charity, and the Code lor the Voluntary and Ctsmmunily Ssclor publlcalion entilled 'Good
Governance, have been worked Ihrough in detail lo ensure that the TTUSI complies with all the requirements in all
8re8s of governance.
The board of Trustees have met on four occasions., al each of these meetings the Trustees have been joined by
quorum Dflhe S8crewèll Limited Directors (Mr D W Burgess, Mr P Fieldhouse and Mr R Payne) and on two oflhese
OCCaSlDns al least one of the WSAT Family Cornmiltee (Mrs S Millard. Ms N Powell, Mr R Paynel. Al the beginning
ol every meeting, the Trustees are asked to declare any conflicts of inler8sI In relation lo mallers lo be discussed.
Any such conflicts are minuled and any Truste6 with a conflict lakes no part in discussion of the relevant item or
ny associated dectsion.

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 202S
Achièv&mants and p&rformanc8
The siart of the year was positive with some of the highest footfall in recent years. However. against the
background of a cosl-of-living crisis lo begin in 2026 dipped from June onwards.
The Trust continues lo priorilise raising awareness of the charitable Irusl. working in partnership with key
slakehol(lers frorn education, the progression of the education programme, developing 2 Strong volunteer network
and making its heritage assets and livestock more accessible. A Volunteer Co-ordinator was recruited to promote
volunteering opporlunilies, and volunteers continued to support in maintaining an archive of items of histori
importance, and promote heritsge crafts and assets. The Liveslock team has conlinued to work with two regional
colleges, lo support work experience students.
There have been some ¢hanges lo the Management Team during the year, in¢luding a change lo the
organisalional structure with a focus on having the rFghl people in the right roles. The year ended with the
management team al full strength.
The Finan¢e Sub-committee conlinues to ensure full discussion and transparency of all financial information. The
sul>commillee consists of 2 Twstees and 2 Management Team members. Formal meetings are held on a
monthly basls. The overall day to day management of the Trusl's affalrs Is Car￿￿￿ out by the General Manager,
supported by professional and adminlslralive staff, and by a relevant range ol external advisors.
Decisions are made at the appropriate managÈmenl lèvél,. d¥y-to-day mallers are decided by the managers, with
reference as necessary lo the General Manager. More important decisions are taken by the General Manager.
Mallers requiring a decision by the Trustees are referred lo them either al one of their meetings or. in beiween
such meetings, by correspondence Iby letter or email) and telephone calls.
Objectives and activities
The William Scotl Abbott Trust is an educational charity committad to conn8Cting peopl8 to agriculture ar￿ the
countryside through a variety of experiences in 8 diverse historic lands¢ape. The do¢umenl setting out the
strategy for the operation and management of the Trust, which was adopted in January 2017, contains the
followsng sl8lemenl of purpose..
"The aim of thè William Scott Abboll Trust is to connect P8ople of all agès and backgrounds tts the sciencè,
heritage and practical art of agriculture, Jnd lo ￿rry out our educational work so as to be highly effective i
pursuit of the Trust's charitable objeclSves.
Delalls of how the Trustees have Mrthered these oblecllves during the year are summarlsed Ihls report.

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Edu¢atlon31 Uso of the Farm
In accordance with the Charitable aims and strategy of the Trusl, great emphasls Is placed on educatlDn and
outreach, providing opportLJnilies for people lo learn about tha ￿￿ntrySIde, agricLElture. food and farming and lo
understand the opportunities and challenges fa￿d in agriculture across the country.
Sacrewell Farm and Country Centre is used as a direct resource lo provide opportunities lo lake the curriculum
outdoors and lor visits to a farm, water course, woodland, and b￿111 heri18ge,' such visits are made by school
children of all age and adults.
These vlsils offer people the chance to not only learn about farming and agriculture. wildlife and b¢odiversily, and
natural habilals bul also to Gover a wide range of the National Curriculum. They enable children to be outdoors in
all seasons and all weathers, whloh has bean shown lo be of great benetil lo a child's development, as well as
being 8njoyabla. Evidence shows that being outslde and mixing with nature and animals is also of groat benefit lo
Ihe mental wèll-bging 0¢ individuals both young and old. This aspect of the Trust's work has continued lo expand
and 18 of increasing Importance.
In addilion lo woik5hop8 off8red as part of educational visits for primary school children, the Trust operates
Seedlings, sessions for toddlers, workshops for pupils educated al home and farm camp for overnight stays and
educational 2clivilies throughout the day. Sacrewell also hosted willow weaving, mill lours and talks, archaeology
open days, as well as a sheep shearing anc6 wool spinning event.
On a wider scale, the Tru51 continues lo develop partnerships with education providers with sSmllar aims and
objective5, including the East of England Agricultural Society, and il has collaborated with an award-winning
author.
The malorfty of the 550-acre faTm is lel on a Farm Business Tenancy to RIv8rford Organic Farmers. As parl of the
tenancy agreement. the lenanl must provide visitors with an opportunity to tour 8 diverse farming enterprise and
better ur)dersland the links between food and farming. Farming records are malntalned for the tenant's business
and reviewed by the Trustees iwi¢e a year.
The Livestock team have furthered links with regional colleges and provid8 opportunities for students lo prepare
for the working world. The team undertakes inilial inlervlews with ths student and encourages them lo learn how
to work within a learn, becom& more organised 8nd confident, meet new peop18, devglop their skills and lake a
hands-on 8pproach to188rning.
The Livestock team conllnue lo work in partnership with the Educallon team lo offer and provide education
workshops, helping pupils lo develop knowledge 8nd skills around anlmal care, husbandry and life cycles. Duke
of Edit)burgh students visit our campsitè and use Sacrewell as a base for countyside walks. EduGalion talks are
also delivered lo public visitors 8t weekends and during school holidays.
iv

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Land and Building Management and Livestock
The Trust's landed assets consisl of circa 550-acre farm. mostly let on an agricultural tenancy but also including
an 18th C. Grade 2, listed working water mill, two Grade 2 listed Farmhouses. several stone bams, and a modern
sleel-span agricultural building housing 8 soft-play cenlre. along with collages, and Commercial tenancies on the
wider farm. Additionally, WSAT owns fj residential let collage in Wansford. A National Lottery Heritage Fund grant
was secured lo support the developmenl of an options appraisal for the Farmhouse lo begin in 2026.
Our aim is lo achieve a high standard of18nd management and stewardship, in accordance with best pr8clice. By
following these aims, the TrustÉ8s intend lo imp¥ove the environment and habilals on the farm and protect the
landscapes 8nd heritagè ass81s in their care. As with any land holdillgs, the situation is nol static, with land or
buildings being acqulred or disposed of, as suilable opportunltles arise, lo irnprove Ihe holdings and in pursuit of
the charitable objects.
Our dlfferenl anlmal herds continue to thrive, and the Trust keeps. for public benefil, several Gtslden Guernsey
and Boèr goal kids, Jacob Boreray lambs. Belted Galloway calves, Kunekune and pot-bellied pigs, rare breed
chickens and turkeys. The livesl(Kk offering continues lo enhance our educational objecllves and the Trust
conllnues lo strive lo provide the best level of animal husbandry. education and contribution lo our wider
communities.

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Bulldlngs and CommÈrclal and Residential Tenancies
The programme of work lo rnalntsin and impiove the fabric of the country centre has continued- repairs have been
undertaken lo residential properties 2nd comM8rcial properties. Following full assessrllenls of the requirements
across the holdings. a rolling prograrnme of electrical inspecllons and the necessary resullanl work, and a
programme of building improvements, continued. The consequences ofthis programme are aeslhelic
impTovem6nls, meeting legal requirements and seeking lo ensure the Trust's assets do not fall Into a slate ol
disrepair.
Inve$lm&nt8
As well as the farm and holdings. the Trust has a portfolio of investments., the income from these inveslmenls and
any surplus income from Sacrewell Limlled are re-invested into the Lspkeep and improvemenl of the Farm and
Country Centre.
The Finance Sub Committee meet with Ihe inveslmenl manager once a year, monitoring Ihe performance and
discussing relevant issues,. addillonal meellngs are h8ld as circumslanBe5 require.
Financial revlew
The main sources of income for The Williarn Scotl Abboll Trust aro èdmission ineome from thè Vis￿l0r centre,
commercial events. donations and grants, and rental income from commercial and residential lellings. Sacrewell
Limited gives all surpluses to the Charity for its use as required.
For the year ended 31 December 2025. the Trustees are pleased lo report ¢onsislenl GroLJP turnovèr of
£1,130,79212024.' £1,177.8071. The in-year deficit as at 31 December was £227,844 {2024.' deficit of £63,564>
The Trustees and rnanagemenl team have identified and considered Ihe major risks lo whi¢h the charity is
exposed,. systems lo miligale those risks have been established. The Risk Register is Teviewed regularly by the
management team and changes are reported lo the Tyuslees al of their main meetings with one of these
meetings being a formal review of the Register.
The principal risk facing the Group is loss of income and rising costs. The Trustees arnd management team have
implamented plans and strategies both in the current year and looking fonmard in order lo millgale these risks.
Where possible, costs have been reduced during the year with good progress made in pulling the Trust on a
stable linanGial fooling, bul alongside the impact of the cosl-of-living crisis, the Trust has also invested in bringing
catering operallons in-house following several months of trading losses working with a third party. Our
commitment to bringing the catering in-house, as well as our on-going programme of remedial work and
improvements across the Twsl's esta1& has resulted in a loss for the 2025 financial year. We have already seen
positive relum on the Investments made and havg taken steps in support of footfall and lo further manage costs
for 2026.
Reserves Policy
The Trustees have sel aside a reserve fund of £104.000.
Al the y6ar end the group had lolal reserves of £11,349.763, ofwhich £8,848,322 was reslricled.
Of thè total resèrves balance, £11,185,521 relates lo Fixed Assets Funds (made up of £8,848,322
r@slriclèd funds and £2,327.199 unrestricted).
The nel reserves held al the year-ené aft6r waking allowance lor reslricled r￿ed asset funds was
£164,242

THE WILLIAM SCOTT ABBOTT TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Investment Pollcy and Performance
The Trust Deed empowers the Trustees to appoint investment advisors. who have discretion lo invest funds for
the Trust within the guidelines eslabllshed by the Trust Deed.. CCLA for Charities currently fulfil this role.. their
performancè is r6vi6wed annualty.
Poy poll¢y
The Trustees consider that the Management Team comprise the key managernenl personnel of the Trust in
charge of the directing and runnlng of the Trust and Sacrewell Limited on a day-lo-day b2sIs.
The remuneration of the senior staff is reviewed by the Trustees on an annual basis consider¢ng the requirements
of their role and performance dLJrfng the year. The Trustees and General Manager benchmark pay levels against
compaFablo KK)silions in similar organisallons, and this is reviewed quart8ty.
Fundraising
The group has not carried out slgnificant fundraising actsvily in the year.
PUBLIC BENEFIT
Following the passing of the Charities Acl 2011, thare rnusl be an idenlifiabte benefit or benefits arising from the
work of 811 charities,. such benefits musl be lo the public or a section of the public. The Trustees confirm that they
have referred lo the Charity Commission's guidance on public benefit and advancement of education when
reviewing the Trust's aims and objectives and in planning future activities 8nd dèvelopments.
In pursuit ol ils educational charitsble obleclive, direct use is made of Sacrewell Farm and Country Cenlre. by
hosting an increasing number of work experience pkcemenls as well as visits by primary school children, and
yourvJ people with special educational needs arsd disabilities (SEND). Information is also provided across the sile
that dlreclly meets Ihe Trust's charitable objectives. The trust is also refocuslng its efforts lo provide education
around heritsge assets and livestock and to welcome volunteers who eAn benefit fmm working with others,
learning new skllls and op&raling in a countryside selling.
11 can therefore b8 sèan that the work of the Trust benefits the public., further detsi15 of the eduGalional work and
educational developments are sel out on the Trust's webslle, whlch is ftequenlly updated, lo provide more
information.
PLANS FOR THE FUTURE
The strategy for the future of the Trust and the management of ils assets, Including maintenance ofand
improvements lo the farm and all holdings will be followed. subject to revlew. The pla￿ and prforllies have been
documented and communicated, and additional opporlunilies will be sought. The Trust continues lo develop new
and allemative ways to support the provision of an agricultural and countryside education lo all including the
consideration of apprenticeship opportunities, adult workshops, aducation around food and farming and learning
through play. The Trust will also locus on health and wellbeing for all.
New aducalional partnership5 will be established, an archaeology dig will lake place, there will be further
investment in the sile and ils infraslruclure, giant-funding Mqll be sought for educalion, livestock and ieslorallon
projects. and there will be a strong focus on dèlivering a catering offer that highlights the journey from field lo fork.
The Iiv6slock offerlng wlll continue lo orow with animals conceiving, carrying and being delivered on site. givlng
hancls-on experience for our staff. sludenls and visilors.

THE WILLIAM SCOTT ABBOTT TRUST
REPORTOF THETRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
William Abbott w85 V8ry 8￿l￿preneurla1. a man who nevgr slopped learrEing. developing and trying out new
opportunities. from artlficial inseminallon to battery chicken farming the post war BritaSn where getting food on
the table was paramount. We stiive lo continue to innovate and develop Ihts Trust in a manner that would reflect
his passion to keep evolving.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The Tru51ees are iesponsible for preparing the Report of the Trustees and the financial slatem8nt8 In accordance
th applIcab￿laW and UnSted Kingdom AccoL5ntlng St8ndards (United Kingdom Generally Accepted Accounting
Praclicel-
The law applicable lo charitlBS in England & Wale5 requtr8S thè Trustees lo prepare financial slalements for each
financial year which giv8 a true and fair view of the slate of affai15 01 the chaiity and ol the incoming resourc85
and application of resourcos of the charity for that period. In pr8paring th686 finBnoial slatemenls, the Trustees
are required lo:
S81ecl suitable accounting ptslicies and th8h apply them conslslently.
ObseNe the m81hods and princlples in th8 Charities SORP..
Make judgemgnls and eslimales that are ieasonable and prudent.,
Slate whether appllcable aecounting standards havg been followed, subject to any departures
disclosed and explained In the financial stalemerkls,. and
Prepare Ihe financial stalemenls on the going concem basls LJnl&$s11 Ss Inappropriate to presume that
the charity will continue in op6ration.
The Trustees are responslbl8 for kaèping accounting records that disclose wlth reasonable accuracy al any time
ihe finanaal position of the charity and enable them lo ensure that the fin8nci81 stètements comply with the
Charities Act 2011, Ihe CharSty (Accounts Reports) Regulations 2008 and Ihe provlsions ol the trust de8d. They
a￿ zlso resptsnsible lor safeguarding Ihe assets ol the charity and hence for laklng r8a80nabl& steps lor the
pr8v8ntion and detection of fraud arKI other Iiregulariliès.
Appr(wed by order of the Trustees on ..
and signed on th8ir b8half by,
Davld Wllllam Buryess
Chalr of Trustees

THE WILLIAM SCOTT ABBOTT TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE WILLIAM SCOTT ABBOTT TRUST
Opinion
Wo hav8 audiled the financial statemeTrts of The William Scott Abbott Trust Ilhe 'parenl charily'l and Ils subsidiaries
(the 'group'l for the year ended 31 December 2025 whiGh comprise the Consolidated Slalement of Financial
Activities, Consolidated Balanc8 Sheet, Trust Balance Sheet, Ccnsolidated Statement ot Cash Flows and notes lo
th8 linancial statemen15, Including a summary of signlflcanl accounting w11cies. The financlal reporting fr8m8work
that has been applied in their preparation is applicab18 law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland
(United Kingdotn Generally Accepted Accounlino Practice).
In our oplnion, the flnaneial statements,,
g￿e a trug and fair view of the state of the group's and par8nl charlty's affairs as 8131 Decemtrer 2025 and ol
th8 group's incoming resources and applicatiort ol resources lor the year then ended
have b8en properly prepared in 8ccordan¢8 wllh United Kingdom Generally Accgpled Accounting Practi(*'.
and
have been prepared in accordance wilh the Charities Act 2011.
Basls for oplnlon
We conducted our audit in accordance wlth Internat￿nal Standards on Audlling IUKI IISAS IUKII and applicable
law. Our responsibilitles under those standards are lurlher deserlbed in the Audilors responsibilitiés for fhe Budil ol
the financi81 sl8lemenls section of our report. We are independant of the trust in accordance with the ethical
Tequirements Ihat are relevant ta our audit of Ih8 financial st31ements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethiLal responsibilities in accordan￿ with these requirements. Wg believ8
that the audit ev6dence we have obtained is sufficient and appropriate to provide a basis for our opinign.
Coneluslons relatlng to going ¢onc8rn
In auditing the flnanclal statem8nts, we have conduded that the trustees. use of the ooing concem basis ol
accounting in the preparation of th8 financial ststemenls is appropriale.
Based on the work we h8ve performed, we have not identified any material untertainlies relating lo evenls or
conditions that, individually or collectively, tnÈy cast Slgnif¢G8nt doubl on the trust's ability to continue as a going
concern for a period of at le85t twelve months from when the financi81 siatement5 are aulhorised lor issu8.
Our responsibilities and Ihe responsibilities ol the trustees wth respect to going concern arè described in the
relevant sections of Lhis report.
other Informatlon
The other information comprlses the information induded in the annual report other than the financial slatements
and OLEr auditovs report Ih8reon. The trustees are responsible for the other inforrnalion Gontained within the 8nnual
report. Our opinion on the finan(Mal statements dogs not cover tlie other information and we do nol express any form
of assurance conclusion theretsn. Our responsibilily is to read the other informalion and, in doing so, consider
whether th8 other information is materially inconsistent ￿th the financial slat8menls or our knowledge obtained in
the courso ol the audit, or oth8rwise appe8r5 to be maleria51y misstated. 11 we identify such materlal inconsislenaes
or apparent material misslatemenls, we are requifftd to deterrnlne whether this gives rlse to a material misstatement
in the financial statements Ihomselves. 11, bas8d on the work we have performed, wè conclude that there Is È
materi81 missla18meni of this other information, wè aré required to report Ihat fact.
We hav8 nothing to repc)rt In this regard.
Mallers on which we are requtred to report by exceptlon
W8 have nothing to report in respect or th8 following matters In relalion to whlch the Char¢lies (Accounts and
Reports) Regulallons 2008 requÉres u5 to r8POrt to you if, in our opinlon..
the snforrnation given in the financial slzlements is inconsistent In any malerlal respect with the Irustees.
report., or
suffic18nt accounting records hav8 not been kept., or
the financial slalements are not in agreement with th8 accounting records,. or
we have not received all Ihe iriformation and explanations we require for our audlt.

THE WILLIAM SCOTT ABBOTT TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE WILLIAM SCOTT ABBOTT TRUST
R•sponslbllitle8 of trustees
As explained more fully in the statement of Iruslees, ¥esponsibilitl8s, the Iruslees are responslble lor the preparation
ol Ihe financial statements and for being satisfied that they give a true and lalr view, and for such internal control as
Ihe trustees delemine is necessary lo enable the preparation of financial slatemenls that are free from maleria
misslalemenl, whether due to fraud or error. In prepariryJ the fflnancial statements, the trustees are ¥esponsible for
assessing the trust's ability lo ¢onlinue as 2 going concern, disclosing, as applicable, matters relaled to going
concern and using the going concein basis of accounting unless the trustees either intend lo cease operations, or
have no iealislic alt8rnative but lo do 50.
Audltorfs responslbilities for the audll of thè Ilnanclal statements
We have been iipwinled as 8udilor under seclion 144 of th8 Charilles Act 2011 and feport in accord8nce wilh the
Act and r8levant regulations rnade or having 8ffecl theretjnder.
Our objectives are lo obtain reasonable assuiance about whether the financial statements as a whole are free from
material misst8t8menl. whelh8r due lo fraud or arror, and to issue an auditorfs report thal includes our opinion.
Reasonable assurance is a high level ol assurance but is not a guarantèe that an audit conducted in 2ccordancè
with ISAS IUKI will 8lways delect a material missta18menl when it exists. Misslatemenls can arise from fraud or
error and are considered material if, individually or in the aggregate. they could reasonably be expected to inlluence
the economic decisions of u8eis taken on the basis of Ihese financial stalernenl5.
Tha extent lo which our procedures 8re capable of det8cling irregul8rilies, including fraud, is detailed b810w.
Explanatlon as to what axtent the audit was consldered capablé al detectlng irr8gul8rltles, includlng fraud
The objectives ol our audit in respect DI fraud, are., lo identify and assess the risks ol material misstatement of the
flnancial stat8ments due lo fraud., lo obtain sufflcient appropriate audit evidenco regardlng the ass8ssèd risks ol
rnaterial misstal¢ment due lo fraud, through designing and implementing appropriate responses to those 8558ssed
rlsks,. and to respond appropriately lo instances of fraud or suspec18d fraud Édenlified during the audit. However, the
primary responsibility for the prevention and delectlon of fraud rests wth both management and Trustees of the
Charity.
Our approach was as follow$-.
We obtained an understsnding of the legal and regulatory requirem8nls applicable to the charity and considered
that the most signifi¢ant are the Charities Act 2022. UK financial reporting standards as Ès5U8d by the Finallci8
Reporting Council, ar¥d UK taxation legislation,.
We obtain8d an understanding of how the charity complies with these requSrements by discusslons wÉlh
management and those Charged with governance.,
We assessed th8 risk ol material mlsstalement ol the flnanaal statem8nts, including thè rfsk ol material
misslalement due to fraud and how it might ocLur, by holdlng discussions wÉlh management and those charged with
governanc8,'
We inquired ol man£gemenl and those chaTged with governance as to any known instances of non-cornpllan¢e or
suspected non-cotnpliance with laws 8nd regul8lions'.
We dls¢ussed where i[￿1vidUalS involved in the financial reporting process have a s￿n111Cant level of eontrol and
considered the controls and reviews In place lo mitigate the presence ol Ihis risk,.
8ased on this understanding, we dèsigned SP￿￿riC appropriate audit procedures lo identify instances of non-
cornpllance with laws and regulations. This induded maklng enquiries of management and Ihose charged wllh
governance and obtaining additional corrob(>ratlV8 evidence a5 required.
A further description ol our responsibilities Is available on the Finarb¢ièl Reporting Council's website al.. https:11
www.frc.org.uklaudilorsresponsibililies. This desciiptlon folms part of our audilor's report.

THE WILLIAM SCOTT ABBorr TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE WILLIAM SCOTT ABBOTT TRUST
Usé of our report
This report is made solely lo the charlty's Iruslees, as a Ix)dy, in accordance with Part 4 of the Charities IAcoount5
and Reports) Regulations 2008. Our audll work has been undertaken so that we might state to the charlly's Iru8lees
those matters we are required to 51ate to th8m in an audilor's r8PQrt and for no other purpose. To the fullest extent
permitted by law, we do not accept or assumg responsibilily lo anyon8 Other than the charity and the charity's
Iruslees as a body. lor our audit work, for this report, or foi the opinions we h8V8 fomied.
Mohamedraza Mavani (Senior Statutory Auditor)
For and on behalf of Moore, Statutory Auditor
Chartered Accountants
Rutland House
MineNa Business Park
Lynch Wood
Peterborough
PE2 6PZ
Date..
Moore is eliglble lor appointment as auditor of the trusl by virtue ol its eligibility for 8ppoinlment as auditor ¢>f a
company under 5e¢tion 1212 01 the CotllP3nies Act 2006.

THE WILLIAM SCOTT ABBOTT TRUST
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrlcled Restrlcted
funds
fund5
2025
2025
Total Unrestrlcled Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from..
Donations and18ga¢ies
Charitabl8 activitiès
Other trading activities
Inv8Stments
Olhor Income
45,916
612,148
299,715
120,285
52.728
45.916
612.148
299.715
120,285
52.728
43.281
570,906
376,795
150,217
36.608
43,281
570,906
376,795
150.217
36,608
Total income
1,130,792
1.130.7g2
1,177.807
1,177,807
Expenditur6 on..
Charitable activities
Lel estate
1,275,345
72.255
4.930
1,280,275
72,255
1.184,514
57,564
4,624 1,189.138
57,564
14
Total expendilure
1,347,600
4.930 1,352.530
1,242,078
4,624 1,246.702
Net gainsl{lossesl on
inveslmenls
15
16.1061
16.1061
5.331
5,331
Net expendlturè
1222,9141
14.9301 1227.8441
158,9401
14,6241
163,5841
Transfers be￿en
funds
15.4171
5,417
Net movement In
fund
{228.3311
487
1227,8441
158.9401
14,6241
163,5641
Reconclliation of funds..
Fund b218ric85 81 l January
2025
2,724,355 8.853.252 11,577,607
2,783,295 8,857,876 11,641,171
Fund balances at 31
December 2025
2.496.024 8,853.739 11,349,763
2,724,355 8,853,252 11,577,607
The statement ol fin8nel81 activities includes all gains arKI losses ￿cogniSed in the year. Ml income and expenditure
d8rive from continuing 3ctivlties.

THE WILLIAM SCOTT ABBOTT TRUST
CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Noles
Flxed ass•ts
Tangible assets
Inveslm&nt property
Inveslmenls
17
19
20
3,958,301
7,227,220
65,551
3,938,981
7,277.220
191,657
11.251,072
11,407,858
Current assets
stocks
D8blots
Cash at bank and in hand
22
23
43,283
59,515
148,825
37,584
71,505
137.648
251,623
246,737
Credltors: amounts falllng due wlthln
one year
24
1152,9321
176.9881
Net ¢urr8nt assets
98,691
169,749
Total assets legs current Ilabllltle5
11,349,763
11,571,607
Th8 funds of the trust
RestrictEd income funds
Unrestiicted funds
26
28
8,853,739
2,496,024
8.853.252
2,724.355
11,349,763
11.577,607
The finand81 statements were approved by th8 trustees on .
Uts4¥
D W Burgess
Tru5fee

THE WILLIAM SCOTT ABBOTT TRUST
TRUST BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Notes
Flxed assets
Tangible assels
Investment Property
Investrnents
18
3,879,Q79
7,227.220
115,553
3,920,276
7.277,220
241,659
21
11,221,852
11,439,155
Current assets
Stocks
Deblots
Cash al bank and in hand
22
23
22,717
302.920
87.545
21,082
122,901
80,774
413,182
224,757
Creditors.. amounts fèlllng due wlthln
one yeai
1125.5551
153,8961
Nèt current assets
287.627
170,861
Total assets less current Ilabllltles
11.509.479
11,610,016
The funds of the tru8t
Restricted income funds
Unreslricled funds
27
29
8.853.739
2,655.740
8.853,252
2.756,764
11.509,479
11,610,018
The financlal slalem&nls were approved by the trustees on.
D w auryess
Trustee

THE WILLIAM SCOTT ABBOTT TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Notes
Cash flows from operatlng aetlvitles
Cash absNb8d by operallons
35
1212,9031
1206,4301
Investing activitles
Purchase ol tangible flxed assets
Proceeds from disposal of langiblts fixed
assets
Proceeds from disposal ol other investments
Investment inGotne received
186,2051
177,7681
70,000
120,000
120,285
28,000
150,217
Nel cash 9onarated from investing actlvltlès
224,080
100,449
Net increaselldecrea$èl In cash and cash
equlvalents
11.177
1105,9811
Cash and cash equivalents al b8ginnlng of year
137,648
243,629
Cash and cash equEvalents at 8nd of year
148,825
137,648

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Aceountlng policles
Charlty infomiallon
The William Scott Abbott Trust is 8 charitable trust registered in England 8nd W8le5. The princlpal place of
bu5inESS is Sacrewell, Thomhaugh. Peterborough, PE8 6HJ. The nature of the charity's cbperatlons and
principal activities are provided In the Report ol the Trustees.
1.1 Accounting conventlon
The firsanGi81 stalements have been prepared in accordance with tho trust's governing document, ihe Charities
Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republlc ol Ireland and Ihe
Charities SORP "AccounlÈng and Reporting by Charities.. Statement of Recommended Pr3cllce appllrable lo
charities preparing their accounts in accordan￿ wilh the Financial Reporting Standard appllcabl8 In th8 UK
and Republic ckf l¥eL8nd {FRS 1021 Th8 trust is a Public Beneh'l Enlily as defined by FRS 102.
The financial statements havg doparted from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provld8 a tru? and fair vlew. Thls deparlure has involved following th8 Statement DI
Recommended Practice for charilios apptying FRS 102 ralher than the version ol the Statement of
Recommended Pradice whÉch15 referred to in the Regtslatlons but which has since been withdrawn.
The financial statements arg prep8red in sltrrfing. which is the functional currency of the trust. Monetary
amounts in these finanLial slalements ar8 munded lo the nearest £.
The financial stat8menls have been prepared under the historical cost convention, modified to include the
ievaluallon of freehold properties and to include investment properties and certain linan¢i81 inslrumenls at fair
value. The prlncipal accounting policles adopled are set out below.
1.2 Golng conc8rn
Al the lime ol appr0i4ng the financial 818temenls, the tnjsteès have a reasonable expectation that the Irusl
has 8dequale resources io continue in operational ex¢slence lor the foreseeable future. Thus the trustees
continue lo adopt the golng concern basis of accounting in preparing the linancial sl8tement5.
1.3 Charltable funds
Unrestricted funds aro av811able for use al the dis￿etion of th8 trustees in furthor8nce of their charitable
objectives.
Restricted funds are subject lo sp8cifi¢ conditions by donors or grantors as to how they may be used. Th8
purposes and uses of the restricted lurKls are Sel out in the notes to the financial statements.

THE WILLIAM SCOTT ABBOTh TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollcles
Icontlnuedl
1.4 Income
All incoming iesouices are included in the Statement of Fin8nclal Activities ISOFAI when the ch8rlly Is legally
enlilled lo th8 income after any performance conditions have been mel, the amount can be m88sur8d rdlably.
and It is probable that the income will be rec8lv8d.
No amount is included in the Iinanaal statements for volunteer lime in ling with th8 SORP IFRS 102). Further
detail is given in the Truslees'AnnLJ81 Report.
Donations and gifts ar8 retognised upon ￿ceIpt.
Gift aid is recognised in the perlod to which il r81ales to.
Grants are recognis8d in the Slalemenl of Flnancial Activity in accordanc8 with the accruals model under FRS
102.
The Trust receives incom8 from all Charitable activiDaS undertaken al the centr8. This includes visitor
admisslons and extras which are paid for by visitors, such as Ir8clor rides and workshops. All sud) ineome is
recognised al the point ol sale.
Tradlng income is eamèd through the subsidiary company. Rpvpnue from thè salts of goods is r8cognEed
when the significant risks and rewards of ownershlp ol the goods have p3S6ed lo the buyer lusually on
dispatch of the gr￿dS). Income from camping, partÈes and functions is recognised in the perlod to which il
relates.
Investment income is egined through holding assets for inveslmenl purpose5, such gs property. It includes
interest and rent. Interest income is recognised using the effective interest m8thod. Rental income is
recognised as the charity's right to iecèive payment is established.
1.5 Expendltyre
All exp8nditure is accounted for on an accruals basis and has been classilied under headings that aggregate
all costs related to the category. Expendllure is recognlsed where there is a legal or ¢onstrLtctiv8 obligation to
make payments lo third parties, it is probable that the settlement will be required, and the 3mc)unl ol the
obllgalion can be rneasured rellably. It is categorlsèd under Ihe following headSngs.'
Costs of let estat8 ÉnrJud8 costs of materials and overhead running costs of the ch3r¢ly's investments
propertles..
Expenditure on charitable aclivilie5 includes the ov8rhead running costs. including staff costs, of the
charity's subsldiary Sacrewell Limited., and
Other expenditure represents those i18ms not lalllng into Ihe categories above.
Irrecov8rsble VAT is charged as an expense against the aclivlty for whSch expenditure aros8.
Support costs allocation
Support costs aro IhcTrse that assist the work ol the charity but do not direcily r8present charitable activities
and Include opvrational costs, govemance costs. They are incurred diretrtly in support of expenditure on the
objects c>f Ihe charily and include project managernenl. Where suprx)rt costs cannot b9 diieclly allrlbuled ILS
particular headlngs, they have been allocated lo ¢osl of let estate and expenditure on charitable acllvitles on a
ba515 consistent with use of the resources.
Th8 analysis ol these costs is included in note 9.
1.6 Tangable fixed assets
Tangible fixed assets are initially meastsred at cost and subs8qu8ntly measured al cost or valualign, nel ol
depreclalion and any Impslrment losses.

THE WILLIAM scorr ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Aeeounting pollclas
Iconllnuedl
Deprèciation is Tecognised so as lo write off thè cost or valuation of assets less their restdu81 values over their
usslul lives on the following bases:
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Valuation
25% per annum on cosl
4- 25% per annurn on cost
The galn or loss arlslng on the dlsposal of an ass8t is deterrnlned as the difference between thé sale proceeds
and Ih8 carrying value of th8 asset, at)d is r8cognisÉd in the slatern8nl cbf financial activities.
1.7 Investment property
Investment property, whioh is property held lo aam rentsls andlor lor capital apprecialton, is inlllally
recognised al cost, which includ8s the purchase cost and any directly atlribulable expenditure. Subsequently
it is measured at fair value at the r8PCXting end dale. The movements in fair value are recognised in profil ar
loss.
1.8 Fixed asset inve$tment5
Fixed asset investments are inilially measured at trallsaellon price excluding transaction costs, and are
subsequently measured at lair valu8 at egch reporting d8le. Changes in fair valltè are recognised in nel
incomellexpendilurel for IhE year. Transaction costs are expensed as incurred.
1.9 Impalrmant of flxed assets
At each reporting end date, Ihe trust revlews the carrying amounts of its tangible a55els to detemine whether
there is any iiidiLalion that those assets hav¢ surfered at) impairm8nt loss. If any such indication exists, the
recoverable amount of the asset is eslimaled in order to determine the exlorEI of the impairmeni loss lif Any).
1.10 Stock5
stocks are stated al the lower of cost and estimated selling price less costs lo completè and sell. Cost
cc>mprises direct materials a￿d, Whe￿ applicable. direel labour costs 8nd those overheads that have been
incurred IN bringSng the stocks to the¢r present loc81ion and condilton. Items held lor distribution at no or
nominal consid8raliDn are measured thè lower ol replacement cost and cost.
Net realisable value Is the eslimaled s8lllng pri￿ less all estimated costs of compl81ion and costs lo b8
incurred in marketing, 5elllng and ijislribulion.
1.11 Cash and cash èqulvalents
Cash and cash equivalents include Cash in hand, deposits held al call wllh banks. olher short-lerm liquld
investments with origin31 malurilies of Ihree months or 56ss, and bank ov8rdrafts. Bank overdraft5 are shown
within borrowings in Cul￿nI liabilities.
1.12 Financlal Instruments
The tiust has elpcted lo gpp￿ the provisions of Seetion 11 'Baslc Fin8nclal Inslrurnents. and Section 12'0ther
Fin8rkclal Instruments Issues. of FRS 102 to all of Its financial inslrumenls.
Finanrial instrumènts are reoognlsed in the Irusl's balart￿ sheet when the trust becom8s party lo Ihe
contractual provisÉons ol Ihe inslrurn6nt.
Fln8ncial assets and 118billtl6s are off5el, with the nel amounls presented in the financial 8tatements. when
therg is a legally enforceable right lo sel off the recognlsed amounls and there Is an intention to settle ￿ a net
basi8 QT lo rea1158 the assel and setlle the liabilÉty sitnullaneously.
10

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2025
AccoLEnting pollcles
IContlnuod}
Baslc flnancial assets
Basic financi81 8ssets. which includa debtOTS and cash and bank balances, ar6 initialty measured at
trdnsaclion prico including transadion costs and are subsequently c8rried at arnort156d cost using the effective
int8r8St method unless Ihe arrangement conslilules a financing transaction, where the transaction is
measured at the present Value of the future receipts discounted at a market rate of inler8st, FirEancial assets
classifiod as re￿1vable withln one year ar8 not amortlsed.
Basic flnancial liabllltles
Basic fin3ncial liabilities, including cr8ditors and bank108n5 are Inltsally recognisod at transacllon price unl8SS
th8 arrangement constitutes a financing Iransaction, whore the dèbt instrument is measured al thè present
valug of the future paym8nts discounted at a matkel rate of inter8St. Finan￿al liabililies ¢lassilied as payable
Ihin one year are not amortlS8d.
Debt instruments ar8 subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are oblig81ions to pay for goods or services that havo been acquired in Ihe ordinary course ol
operalions from suppliers. Amounts payable are classified as currenl liabilitie5 If payment is du8 within one
year or less. If not, they are PTesented as non-current li8bililses. Trade ¢redilors are recognised initially at
transaction price alld subsequently m8asured at amortis$d cost using the effective inlarost melhcd.
Dere¢ognltlon of flnanclal liabllltl•s
Financlal liabililies are d8￿CogniSed when th8 trust's conlraclua5 obligations expi¥e or are discharged or
cancel￿d.
1.13 Taxatlon
The tax exper18e represents the sum of the lax currently pay8ble and deferred tsx in relallon lo s¢Jbsidiary
company only. The charilèble trust is exempl from cNporation t8X.
Current tax
The t8x currently payable is based on taxable proflt for the year. T8xab18 profit differs from nel profil &s
reported in tho profit and loss account because il excludes items of inc0rn8 or 6xpense that are taxable or
deductible in other years and it furth8r excludes items that are never taxable or deducllble. The subsidiary
company's liability for Gurrent tax is cal¢LJlatgd using lax rates th8t have been enaclod or subslantiv61y
ena¢tod by the reporting etsd date.
Deferred tsx
Delerred tax liablliliès are generally re¢c¥Jnised for all timing dlfferences and deferred lax assets are
rgcognised lo the extènt that il is probable that they will be recovered agair¢st th8 revers81 of d6lerred tax
liabilllies or other lulure taxable profits. Such assets and liabilities are not recognispd if the liming difference
arises from goodwill or from the initial recognllioll of other assets and Ilabllilles in a transacti￿ Ihal affects
neither the 18x profil nor the accounting prollt.
The carrying arnr)unl ol deferred lax assets is reviewed al gach reporting end dale and [edu￿d lo the ex18nl
Ihat il Is no longer probable that sufficient taxable profils will be available to allow all or part of the assel lo be
recovered. Deferred tax is c81culaled at the lax rales that are expected lo apply In the period wh8n th6 liability
is sellled, or the asset Is re8lised. Deferred tax is charued or credited in the profil and 1088 account, except
when il Tela18s lo items charged c>r ciedited directly to eqkjily, in which case the def8rred lax is also dgalt with
in equity, Deferred lax assets and liabilllles are offset when the subsidiary company ha5 8 legally enforceable
right to offset current lax assets and liabilit￿eS and the deleried lax assets and liabilitie8 relate lo taxes 18Vl8d
by the same tax authority.

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Aceountlng poll¢l•s
{Contlnuedl
1.14 Employea beneflts
The Cost ol any unused hollday entillernenl is recogni5ed in the period In which the employee'8 se￿iCeS are
received.
Termination benefits are recognised immediately as an exp8nse when the trust is demonstiably Committed to
lerminale the employment ol an employee or to provide lerminalion benefits.
1.15 Retirement bènefits
Payments lo delin8d conttibullon retirernenl benefit schEmes are charged 8s an expense as they fall du8.
1.16 Léases
Rèntals payabl6 under operating 18as8s, Including any leaso illCEntives received, are charged to income on a
stralohl-line basis over the term of the relevant lease except where another more systematic basis & more
r8presentalive ol the Ihme pattern in which economlc benefits Irom Ihe188s8 asset are Gonsumed,
Rental incorne from operating188ses is recognised on a stialghl-line basis over tho term of the relevant lease.
Initial dirocl costs incL5rred in negolialing and arranging an op8r8ting lease are added lo the carrying amount
ol the leased asset and recognised on a straight-line basis over the lease tem.
1.17 Funds
Unrestricted funds are available for use at Ihe discretioll of the Iruslees in furtherance of the general
objectives ol the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set 8sid8 by th8 trustees for particular
purposes. The aim and us8 of each designated fund is sgt out in the notes to the fin8ncial statements.
Restricted fur)ds are funds which are lo be used in accordan￿ with specific restrictions imwsed by donNs or
whlch have been rais8d by the charity for partScular purposes. The cost ol raising and admlnistering such
funds arB charged against the specific fund. The alm and use of each reslricted fund is set out In the not85 to
the financial statements.
1.18 Basls of cons01idatlon
The consolid8led financial ststemenls include the audited financial statements of the charity and its subsidiary
made up lo 31 Dec8mb8r 2025.
A separate Stst8ment of Financial Activity for Ihe parent trust has not been prep8red as permitted by
paragraph 397 csf thg Statement of Recomtll8nded Pr3ctice - Accounting and Reporting by Charities ISORP
IFRS 10211.
Th8 nel decreas8 in fiJnd5 lor the year for Thè William ScoltAbboll Trust Is £100.537.
Crltical accounllng estlmates and judgements
Eslimates and judgments are conlinua11y ovaluated and are based on historio experienc8 and olher faclors.
includlng expectations of future events that aro bBlieved to be reasongble und¢r the circumstances.
The Trust mak85 estimates and assurnptions conceming the future. The resulting accounting estimates will
seldom equal th8 related actual results. As of the balance sheet dale the Trust has no slgnificanl estimates
and assumptions that have a significant risk ol causing a material adjusltnenl lo the carrying atnounl of assets
and liabilities within the fo￿Seeable future.
12

THE WILLIAM SCOTT ABBorr TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from donatlons and legacles
Unrestrfcted
funds
2D25
Unrestrlcted
funds
2D24
Gifts
Gift aid
12,289
33,627
10,220
33,061
45,916
43,281
Income from charltable 8Ctivities
Unrestrlcted
funds
2025
Unrestricted
funds
2024
Unrestrlcted fund5
AdmissiDll and visitor activi1￿8
E￿￿￿tIOn actlvi(ies
556,106
56,042
502,864
68,042
612,148
570,906
Income from other Iradlng actlvltles
Unrestrlcled Unre8trict8d
fund5
lund$
2025
2024
Camping
Retail sales
Function sales
Catering commission
52,210
82,OQ13
127,060
38,442
56,187
124,432
160,432
3S.744
Other tTadlng activities
299.715
376,795
13

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from Invèstments
Unrestrlcted Unrastrlctad
funds
funds
2025
2024
Rental income
Interest receivable
115,302
4,983
140,623
9,594
120,285
150,217
Other Income
Unrestrlcted Unrestrlcled
funds
funds
2025
2024
Nel gain on dlsposal of tangible fixed assets
Other miscellaneous income
2Q,QOO
32.728
36,608
52,728
36,608
Expendlture on charltabla actlvltles
Unrestrlcted Unrestrlcted
fund5
funds
2025
2024
Dlrecl co8t8
Visitor attraction
Support costs
930,606
349,669
854,134
335,004
1,280,275
1.189,138
Ahalysls by fund
Unrestricted funds
Restrioted funds- general
1,275.345
4.930
1.184.514
4,624
1,280.275
1,189.138
14

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Support costs allocated to actfvltles
Charllablè A¢tlvltl&s
Visltor
Educatlon
Let Estate
Total
Governance
Operational costs
Human resources
D8prec4alion
oih8r
3,249
57,561
201,185
370
66,885
23.668
0,810
2Q1,185
370
66,885
23,668
3.249
349,669
352,918
Analysed between..
Unrestricted funds
Reslricled funds
3.249
344,739
4.g30
347,988
4,930
3,249
349,669
352,918
Unrostrlcted
funds
2025
Restrlcted
fund5
2025
Total
fund5
2025
Total
lunds
2024
GoVe1nan￿ costs comprlsa:
Wages and salaries
Sncial security
Pensions
Audit fees
Accountancy and payroll
Other
36,448
5,897
1.457
13,130
3,878
36,448
5.897
1,457
13,130
3,878
33,242
4.367
1,297
10.338
3,979
1,239
60.810
60,810 54,462
Governance costs are apportioned to various aclivllies based upon the proportlon ol total eXper￿41Ure. Other
support cosls are alk)caled specAfically to the activity which Ihey relate to.
10 Net movement in funds
2025
2024
The nel n￿vement in funds is staled after chargingllcr8dilingl..
Fees payable for the audit ol the charity's financial 51at@mgnts
Depreciation of own8d tanglb18 flxed assets
Profit on dlsposal of tangible fixed assets
6,800
66,885
120,0001
6,500
56.267
15

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11 Audltor's remuneratlon
Fees payable lo the charfty's auditor and associates:
2025
2024
For audlt servlce5
Audlt ol the financial statements of tho charity
Audll of the financial slalements of the ch8riVs subsidiaries
6,800
3,625
6,500
3,500
10.425
10,000
12 Trustees
None of the Iruslees lor any persons connected with them) rec81v￿ any remuneration or benefits from the
trust during the year.
13 Employees
The average monthly numb8r of 6mployees during the year was..
2025
Number
2024
Number
Charitable actiwlies
Governance
17
17
Total
18
18
Employment costs
2025
2024
W8ges and salaries
Soei81 security cosis
Olher pension costs
548,366
40,959
14,503
532,639
21.831
9,095
603,828
563,565
There were no 8mploy888 whos8 annual remuneration was mor8 than £60,000.
Remuneration of key management personnel
Thè rémunèration ol key man&gem8nl personnpl was bs follows..
2025
2024
Aggregate compensation
69,867
56.515
16

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Othèr •xpendlture
Unr•$trlct•d Unrestricted
funds
fund
2025
2024
Let estate
72,255
57,564
15 Gains and losses on Investments
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Gainslllosses) arising on..
Fair value movernents
5,331
16 Taxatlon
The charsly is ex8mpt from taxation on its activltl8s because all its income is applled for charitable purposes.
17 Tanglble Fixed Assets- Group
Fréehold land
and bulldlngs
Plant and Plxturè8
qulpment
f6tt1ngs
Tokl
Cosl or valuatlon
Al 1 JanJary 2025
Additions
3,582,Q48
109.314
25,438
1,030,811 4,722,173
60.767
86,205
Al 31 De¢8mber 2025
3,582,048
134,752 1.091.578 4,808.378
Depreciation and Impalmient
At l January 2025
Depieciab'on chaiged In the year
106,066
4,754
677,126
62,131
783,192
66,e85
Al 31 December 2025
110,820
739,257
850.077
Carrylng amount
At 31 December 2025
3,582,048
23,932
352,321 3.958.301
At 31 December 2024
3,582,048
3.248
353,685 3,938,981
17

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEPJIENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18 Tanglble FSxed Assets- Trust
Fr8ehold land
and bulldlng¥
Planl and Flxiurts and
equ1pMent
fllllngs
Total
Cost or valuatlon
At 1 January 2025
Addilions
3,582,048
104,377
951,115 4.637.540
16,445
16,445
Al 31 De￿mber 2025
3,582,048
104.377
967,560 4,653,985
Dgpreclatlon and impalrmènt
At 1 January 2026
Depreciation charged In Ihg y8ar
101.333
1.018
615,931
56,624
717.264
57,642
At 31 D8eember 2025
lo2,￿1
672.555
774,￿8
Carrylng amount
At 31 Decernb8r 2025
3,582.048
2.026
295,￿5 3,879,079
At 31 D8C6mber 2024
3.582.048
3.044
335,184 3.920,276
19 Investment property
202$
Falr valu•
At 1 January 2025
Disposals
7,277,220
150,0001
Al 31 December 2025
7,227,220
Thg fair value of the fr88hold property induding investment property has been 8rrlv8d at on the basis of a
valuatlon carried out by the director's at the year end, th8y do not eonsider the values lo be materially differEllt
frum the indep8ndent valuation carried out in 2022.
18

THE WILLIAM SCOTT ABBOTh TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
20 Flxed asset invesimÈnts- Group
Listed
Invèstments
Cost or valuation
Al 1 January 2025
Valuation Changes
Disposals
191,657
16.1061
1120.0001
At 31 December 2025
5,551
Carrylng amount
Al 31 Deeèmbèr 2025
65.551
Ai 31 December 2024
191,657
21 Flxed asset Inv&stments - Trust
Llsted Subsidiarle8
Investments
Total
Cost or vAluatlon
At 1 January 2025
Valuation changes
DIS￿8818
191,657
{6,1061
1120,0001
50,002
241,659
16,1061
1120,0001
Al 31 December 2025
65,551
50,002
115,553
Carrylng amount
At 31 December 2025
65,551
50,002
115,553
Al 31 D8eamb&r 2024
191,657
50,002
241,659
22 Stocks
The Group
2025
The Group Thè Trust The Trust
2024
2025
2024
Goods for resale
Consuambles
Livestock
23,364
4,849
15,070
19,275
4,670
13,639
2,798
4,849
15.070
2,773
4,670
13,639
43,283
37,584
22.717
21,082
19-

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
23 Debtors
Tha Group
2025
The Group Tha Trust Th¢ Trust
2024
2025
2024
Amounts falllng due wlthSn one
year..
Trade debtors
AmoL¢nts oweil by fellow group undertaklngs
Other debtors
Prepayments and accrued income
32,331
24,105
30,687
260,628
300
11,305
12.972
92,804
3,OD3
14.122
14.926
12.258
17,629
29,771
59,515
71,505
302,920
122.901
24 Creditors.- amounts falling due wlthln one year
The Group
2025
The Group The Trust The Trust
2024
2025
2024
Trade creditors
Other laxation and social s8CUrity
Other credStors
Accruals and del8rreil incotT4e
60.139
14.700
2,278
75,815
29,033
15,020
2.451
30.484
53,819
5,367
1,777
64,592
23,743
8,816
1.997
19.340
152,932
76,988
125.555
53,896
25 Retiremènt benefil schemès
2025
2024
Deflned contrlbutSon schemes
Charg8 to profit or knss in respect of defined contriblthon scheme8
14,503
9.095
The Group operates a defined contributlDn scheme, and 8 Stakeholder scheme is avallable to staff should they
so wish. The pensions costs charge In the Stalement of Fillanclal Activities represents contributions payab18
by th6 Trust to Ihe fund and amounted to £12,31812024 £10.6971.
26 Restrlcted funds . Group
At l January
2025
Resourcès
expended
Transfer$
At31
Dfjc8mber
2025
Education fund
Revaluation fund
14,538
8,838,714
{4,9301
5,417
15.025
8,838,714
8,853,252
{4.9301
5,417
8,853.739
-20-

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Restrlcted funds- Group
Contlnu•dl
Prevlous year:
At 1 January
2024
Resources
expendèd
Tran¥fers
At31
D8C8mber
2024
Education fund
Revalualion fund
19,162
8,838,714
14.624)
14,538
8,838,714
8,857,876
14,624)
8,853.252
Educatlon fund
The purpose of Ihls fund is lo ring-fence grants received specrfically for the acquisition ol assets in relalion lo
Education projects.
Revaluation lund
Thè revalualioll lund relates lo the wmulalive, unr881ised gain5 on prorkerty held at valuation.
27 Reslrlcted funds - Trust
At l January
2025
Re3ource5
expended
Translers
At31
December
2025
Education fund
Revaluatlon fund
14,538
8,838,714
14,9301
5.417
15,025
8,838,714
8,853,252
14,9301
5,417
8,853,739
Prevlous year..
At 1 January
2024
Resources
expènded
Transfers
At31
December
2024
Educallon fund
R8v8lualson fund
19.162
8,838,714
{4,62dl
14.538
8,638,714
8,857,876
14,6241
8.853,252
Educallon fund
The purpose of this fund is lo rin*fence grants received sp￿rIcallY for the acquisition of assets in relation to
Educalion proj8cIs.
Revaluation fund
The revaluation fund rel8les to the cumulative, unrealised galns on property held at valuats'i)n.
21

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrlcted funds- Group
At 1 January
2025
Incomlng
resources
Resources
exp8nd8d
Transfers
Galns and
losses
At31
Decembèr
2025
G8n&ral fund
2,724,355
1,130,792
11,347.6001
15,4171
16.106)
2,496,024
Previous year:
At 1 January
2024
Incomlng
resources
Resourees
8xp&nd8d
Transfors
Galns and
losses
At31
December
2024
General fund
2.783,295
1,177,807
11,242,078)
5.331
2,724,355
29 Unrestrlcted funds- Trust
At 1 January
2025
Incoming
resources
Resources
8xp8nd8d
Transfers
Gains and
losses
At31
Dec?mb8r
2025
General fund
2,756,764
831,C)77
1920,5781
15,4171
16.106)
2.655,740
Prevlous year:
At l January
2024
Incoming
resources
Resourcas
expendgd
Transfers
Galns and
losses
At31
Dacember
2024
General fund
2,846,996
801,Q112
1896.5751
5,331
2,756,764
30 Analysis of net assets between funds- Group
Unrestrlcted
funds
2025
Rostricted
funds
2025
Total
2025
At 31 D¢eomber 2025..
Tangible assets
Investment properties
Inve%tments
Current 8ssetsl{Ilabllitiesl
2,331,782
1.626.519
7,227.220
3,958,301
7,227,220
65,551
98.691
65,551
98,691
2,496,024
8,853.739
11,349,763
-22-

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
30 AnaEysls of nel assets between thnd5 . Group
IContlnuèd}
Unrestricted
funds
2024
Restricted
fvnds
2024
Total
2024
At 31 December 2024:
Tanglb18 assots
Investment properties
Investments
Cu¥rent assglsllliabili118sI
2,362.949
1,576,032
7,277,220
3,938,981
7.277,220
191,657
169,749
191,657
169,749
2.724,355
8,853.252
f1,577,607
31 Analysis ol net assets betwèen fLEnds- Trust
Unrestrlcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 December 2025:
Tangible assets
Inv8Stm8nt prop6rtles
Investmen15
Current assetsllliabilitiesl
2,257.977
1.626.519
7.227,22Q
3,884,496
7,227,220
115,553
287,627
115,553
287,627
2,661,157
8.853.739
11.514,896
Un¥estrlcted
fund5
2024
Reslri¢ted
funds
2024
Total
2024
At 31 D8cember 2024-
Tat)gibb assets
Inve51tTFent propertles
Investrnenls
Current asselsllliabililt8sl
2,344,244
1,576,032
7,2TI,220
3,920,276
7,277.220
241,659
170.861
241,659
17(1,861
2,756,764
8,853,252
11,610,016
-23-

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
32 Operatlng lèasa tommltments
Lèsse8
Al the reporting end date the trust had outstanding commilments lor future mlnlmum lease pay)nents under
non-cancellable operats'ng leases, whlch IBII d*Je as follows..
The Group
2025
2024
Within one year
Between two 8nd fiv8 years
In over five yEar5
14,658
21,033
12,013
25,824
1,050
35,691
38,887
The Trust
2025
2024
Wilhin one year
Between two and five years
In over five years
10,740
16,135
12,013
25.824
1,050
26,875
38,887
Lessor
Al the reporting end dale, the trust had contracted with tenants for th8 following Minimum lease payments..
The Trust
202S
2024
Within one year
BebNeen fvvo and fwe years
In overfive years
99,759
71,760
856,380
123,034
141,060
874,320
1,027,899
1,138,414
33 Related party transaolionB
There were no dlsclosable related party Irans8Gtions during the year12024 - none).
-24-

THE WILLIAM SCOTT ABBOTT TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
34 Subsldlarles
DelaiLs of the trust's subsidiaries at 31 December 2025 are as follows..
Name ol undertakSng
Reglstered
offlce
N8tur8 of buslnass
Class of
shares h8ld
% Held
Dlrect Indlract
Sacrewell Limilod
England and
Wales
Country Centre
Ordinary
Shar88
100.00
35 Cash absorbed by opèratlons
2025
2024
Deficit for the year
{227,8441
163.5641
Adluslmants fot..
Inveslmerit Income recogniged in slalem8nt of financial activities
Galn on dispos31 of tangible fixed assets
Fair value gains and losses on Investments
Depreciation and Irllpairmenl ol tangible fixed ass818
{120.2851
120,OCIOI
6,106
66,885
1150,2171
{5,3311
56,267
Movements In working capltal:
{Increa5el in stocks
Decrease in debtors
Increaselld8creas81 Én cr8dltors
15,6991
11,990
75,944
{5,8851
7,741
145,6411
Cash ab50rb•d by operatlons
1212,9031
1206,4301
36 Analys1$ of changes in net funds
The group ar¢d trust had no material debt during the year.
.25-