R•glst•red numbor. l)0940781
Charity numbèr: 257954
THE FARNHAM (BUILDING PRESERVATION) TRUST LIMITED
(A Compary Umlted by Guaranta8)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
For the Ymr Ended 31 Docernber 2025

THE FARMTrIAM (BUILDMG PRESERVATION) TRUST LIMITED
CONTENTS
Page
R•f•ron¢e and Admlnhtrntlv• D•tsll8 ofth• Comp•nyp h Tnmteeg and Advls•rn
Trust￿. R•port
IDdop•nd•nt Examlnerfs R•port
St•t•m•nt of FInan¢1￿ Actlvltl••
BI￿nCe Shoot
Nots¥ to tho Fln4n¢lal 8tst•m•nt•
9-17

THE FARNHAM {BUILD*4G PRESERVATIO￿ TRUST UAIITED
REFERENCE AND ADMINISTrATIVE DEfAILS OF THE COMPNJ4Y. ITS TRUSTEES AND ADVISERS
For the Year Ended 31 Clecember 2025
DPLang
BGLcrt
l Ly￿* (Resi￿ 10 Mar(* 2
J S Parksnson
GDWard
M Swage (Reswd 17 Dacember21Y25)
R Sandas
Company tsgkntered
numb¢f
00940781
Charfty roglstsTed
number
257954
Reglstwed offl¢e
Bdfry Hous& Old Lane
Dockenfi8ld
Farnham
Surrey
GU104HQ
Accountants
Wey Court West
Union Road
Famham
GU9 7PT
Bankers
Uoyd5 Bank P
174 Fleet Ro￿1
Fleet
GU614DD
Pago 1

THE FARNHAM IBUILDWG PRESERVATIONI TRUST U￿￿ED
TRiISTEES' REPORT
Forthè Year Ended 31 D•e•mber 2025
The Trustees present th￿r anr•Jal reF*xI tr4ether the fmanctal stat•m•nts of the conwry for th• period
from 1 January 2025 to 31 December 2025. The Prnual Rewt serv8s Iha Fwjoses of both a Trustees. report
and a dire¢tors' rewt under CoM￿Y l&v. The Tnjstees confimi thal the Annual Report and finandal
staternents of the ¢h4rftable C￿nPaThY ￿fflPty wth ts ¢>Jrrent 5talutory rewiremerrts, the requlrements of Ihe
arit￿le ¢ompanl3 gDverrwng dGKument the FfftiSions of th• Statement of Recommended Practic8
ISORPI applicable to charitses Pre￿ng ther xcounts in aC￿rd￿ wilh th• FThn￿al Reporting Standard
applicable in the UK and Republic of Ireland IFRS102) (effec*4E 1 January 2019).
Sin¢¢ thg company quolffjes as small Lmder $e¢ti¢n 382 of ts Companie5 kt 2Q06, the Strategic Report
required of large compwwes ￿der the CornparKe5 Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omthd.
O¥Ècttvts and aetiviti88
a. PoW¢ios and otii•¢tlv
To protect and preserve for the ￿n8fft of th8 th& PustorK￿ archltectural and o)ristructional heritag8 In Ihe
of Benefit be¥ig the town of Famham and th• sLM￿dir#j areas crf SLYr•y and Hampshirn by th•
maintenance repair w restcKation of buildngs other marmnade stN¢iurns heritage assets (Including any building
as defmed In S336 of the Town aThJ CoLmty Ad 1990) and land affeeung Ihelr setlng and envlronment
To prthtKJ• ho￿119 and any assotsated amerilies In the Benefrt lor neco8sitou8 persons
up)n tems 8ppropd4te to thw mew.
In Setbng objedives and tjlanniry for actthes. tho Tn￿5 have given due consideration tQ guidanrx
publshed by the Charity CommIssi￿ relabNJ to b￿￿fil 1rKI￿1n9 the ￿KIance'pubk ￿nefiL. Nming
¢harity (PB2)'.
b. Stratsgh¥ for achiv41ng obJ￿b¥•*
The Trust supports and iniliate5 proiects to weserve the histQTical. arcPtitethral and constNctional
h8rrtag8 in and around Famham and land affediFVJ their settiThJ and •Mronm8rrt by providlng procurfThJ
flnan¢¢ and expeiti¥e.
Activitses undortakn trj a¢hiovo obio¢tives
The Tmt acbvely kjoks kn projects thai li rAn undertake MrytrAn the term5 of ts cbje¢t and also makes
grants lo other proieds arKI in sUpp￿rt of 4JprLyiate IrawirnJ in relvAnt skm
d. Main aclivlties und•rtakM to fwthwth• ¢fjnw￿ punJos•s for tho publk b•nofft
The Tntslees believe thai wbliG ber)8fft is wv*wled lry Ihe ethcattona and ojnservabon aCt￿￿Te$ of thè Ch8rsty
in wes￿[ng the Fisiorical. archIteC￿ra1 and cons1n￿nal hritage in and ar￿nd Famham. in the forni of
buildings, man mAdè Str￿￿Jr•s. and land aff•cbng th•ir selbng and •Aiironment. Because the Tnjsfs f￿anCIal
resaurces ore almDSt totslty commrtted to the re5torknn of Yew Tr88 Cotta98. the granbmaking programrne
has been ￿aled (bjvm hence tre 9raTrt madg in 2025 a conststtWon of £Z.000 twds 1he
restoration of the lythgate at st Pelerf5 ch￿th Wre￿Ie51￿ (2024: Nli .
The T￿￿¥S pjlicy is Ihat grants are usuthy in the rrf£5.WO to F25.LXIO and, thoLgh thern Is no minlmum
8lze of grant, appllcations for stuns urrfler £5C(l are disc¥￿Taged. Thwe 15 fKJ mayimwn of gre4tt wovkllng
sufficient resourcas are avalabl
Page 2

THE FAFUIHAM (BUILDING PRESERVATJON) TRUST LllffjfTED
(ACMwany LImi1￿ by Guarantee)
TRUSTEES. REPORT (CONTINUED)
For th Year End•d 31 D•cèmbor 202S
Oblocil￿8 and athltlo (¢ortknuo
A¢Nwoments and perlonnan
Main achlw•mont8 ofthè ¢oMpary
Reyular Board meet5ng8 w• hehj (knng 2025 kn F￿larn Ttr•m Hai cwrtesy oftho T¢MI Coun￿.
Avemey L•cbn wa8 or9anls¢d foT April Ixrt the speaker b•came Urn￿￿ and hence th• ovonl was pD8tpone
The cu￿nt tsn￿ts of Old Tree Cottap have C£￿p(ed iho house since 2022. Th58 ¥leaty income ha4
enabted the TruJl to cover its QLrtgotrws (Sir￿ r•paykng the h￿hlIeC￿￿￿l Heritage Fund loan In 2024) to
build up a ¥uilablB cash re•erve. Th& intenlion of the Trustees has a* been that otd Tr?? Cottage
4hould be Sold once Trust had *Vev•d a sl*We finan￿1 %iualon. In 2026, th•rèforn, tho Trustee& have
d*￿ded to put the Imjuse on the mark•L Once B ￿le h•$ b••n *Awed, the m?mber8 will bg conwlled about
the futur• strat•glc dlredon of the TNst
As descrfhd abov•. thè Tnmt hay Mp•rth kn grw*-maklw programff* unll wffldent lund$ are 0gAtn
V8llabl
Furthw Irdorni4tion on the work ofth• Tru￿ kn avalablo at lty.'IAww.famhaffltNsLory.uk
Flnanelal v•vl•w
•. G•lng ¢on￿rn
AftfjT ma￿n9 apwoprl* en¢¥th¥, th• TnJst•es have 8 T•asonabl• •xpeetsbon that th• eompAny ha5 adequa
resourc•s to conJnue In operalional gxisterr￿ lor Ihe I￿￿¢￿•bIl I￿r•. For Ihh reason, they continuo lo adopt
the gokng concem ba￿9 In preparing the fin8ndal gtalemgnts. Further detslg regardlrtg the adoptlon of th• going
Wr￿•M ￿>71 ￿ be found in Ihe a￿A)Unting
b. RM•r¥•• polky
The Tru¥teeo Iwe th• RM•rv•s of trke ¢harty. Thi5 encompu8ed tha natwe of th& ir*c4me
and expenthlure 8tream$. the need to mat¢h variable irKom• wrth frx•d ¢ximmltrn•nts and thè nature of the
ros8rvos. The Tn￿lee$ •waro that their prgiects Vlill normaty nvoh th• purchAS• of a prop•ty and hèrt￿,
wh•n th•y ar• not engaged kn a proirt th￿ we Cl￿$￿1￿￿ ol th• n•ed to r￿n 4 h*h level of General
R•g•rv•g that can be at¢es8ed relkniy qUK*Iy.
At 31 D•¢efflber 2025 the d*rity hekl ￿r￿eStr￿ f￿dI of£J80,67T (2024: £872,391).
e. Prfn¢lpal fundlng
The restoration ol Ohl Ytrw Tree Ccdttye. party fund•d Il•xlblè Iw facdlty from the Architectural
Heritage Fund. 8eBured on the wopety. D4WrtT 2024 tr4s was futy rÈpald and thÈ 8ecur1ty ovw Old Y
Tree Cottage wa5 re]ea5ed.
Page 3

THE FARNHAM18UILDING PRESERVATk)NI TRUST LIMITED
IACompany Limit•d by ￿arn￿t••)
TRUSTEES, REPORT ICONTINUEDI
For the Year Ended 31 D•c•mbAr 2025
8tructUrnD govemanGO and manag•m•n¢
. Constitutlon
Tho Trust is a chllrit8ble comp8ny Ilmltsd by guarantee and was set up by a M•morandum of Assoclatlon on 17
Octobèr 1988. On 12 O¢tober 2021 il adopted rewsed Artlclos of Assoclauon In a¢¢ordan¢e Y￿th the
quirnmlnts of the Companie$ A(* 2008 and the CharKles Act 2011 rernoving the requirement for an Annual
Genpral Meetlng and also allowlng memb8rs lo attend G8nèrg1 mè8ling8 either physicalty or electronically. It is
regi31ered Yllh the Chartty Commlsslon In EThJland énd W8le8 a8 charity nLwnber 257954 and way sel up by
Memorandum of A8sociation.
b, Mfjthod• of appolntm•nt orol•ctlon of TrustwB
The manag•ment of tha company 18 thè r8spon3lbility of the TruBleeg who are elected and co-opted ￿d•r Iho
lemi8 Ot the M•morandum of As8tsclatlon. New TruBlee8 are appolnled by the Board and 8ublecl to lormal
election at the noxt General Meetlng. New Tru8tees are 381ected for thelr experb"8e whtch they can offer to the
Trust and are Invited to attend meellngs of th8 Board of Trustees bèfor8 their appointment. The TTUSt8e3. who
Shall not be moTe than 21 or le88 than 7 In numbèr, usually hold meetlngg every month. The Trusla•s al
roqulred to b• rn•mborn of tho Trusl and thoso who h•ld Offi￿ durlng th& ytar are AS Shown on pagè 1.
8tst•ment of TruBt•o•' r•*pon¥lbllltl••
The TruJl•&8 (who arè 4180 the dlr•¢tOTS of the company for the purpo988 of company lawl 8ra rfj3pun8lbl• for
pr•paring the Trust••8' R•port and the flnlndal stat•m•nts In ￿cOrds￿e8 wth applleable I￿ 8nd United
Klngdoffl AcoJunUng Slindards {Unlled Klnqdom Gw•ralty AKept•d A¢countlng Practlcol.
Company law require$ tho Truste•8 lo prep•re flnandal slatem•nts for flnAndil . Under cornpAny Iwi, thg
TN$tse8 mu81 not approve the fln4ncl81 $talements unlèss ar• satl8figd that thay ￿ a tru• and f8ir VI￿ of
the ¥tate c¢1 affalr¥ of the company and of its Incornlng r•aourees ond application of rèAour¢e$, including its
kncome expendlture. for that perlod. In PTeparlng the8• flnanclal statements, the TN$tees are requlr•d to..
select suitablo accounting policlgs gnd then apply ihom CQnBislently',
observe th• method3 and prinuF4es of tha Charftla8 SORP {FRS 1021.,
make judgments and accounting estimal•s that ar• r•a80nable 8nd prudanl,.
8tots whether appllcable UK Ac￿unbn9 Standard5 IFRS 102) hav• b••n follow•d, subl•ct to any mgl•rial
departure8 d19do$gd and gxplaln•d In th• financial 8latements'
prepare the ffinanclal statements on the golng conc&m bash U￿e$S ￿ is inappropriate lo pr08ume that tho
cornpany will continuo in busineB8.
The Trustees are responslble foT keeplThJ adequats accounting T￿OrdS thal ar• suffI￿ant to show and oxplain
the company8 Iran8actlons and disck)se wth reasonable accuracy at any dm• th• finandal posthon ol lh•
company and enable them lo en8ure that the flnanclal slalemonts ¢omFly wilh the Companles A¢1 2006. They
are also responglble for sgfegu8rd*ig the a88et3 of thg company and hence for taking reasonable iteps for the
provenvon and deleclon of fraud and other Irrfjgulariliès.
Page 4

THE FARMHAA (BUILDING IJR&SERVATION) TRUST LIAirfED
(A Company UmKted by Guarantee)
TRUSTEEV REPORT (CONTINUED)
For the Year Ended 31 Dacember 2025
Approved byorder of the memb*8 of ￿ board ofTnJst8es their behaw by.
R Heatheotg
IS8cretaryl
Dale:

THE FARNHAM IBUILD14G PRESERVATIONI TRUST LIPaTED
IA Comp*y Llnthd by Guarant￿)
INDEPENDEKf EXAMINER'S REPORT
For tho Year Ended 31 D•c•mb812025
Independent Examlnorf• Report to th• Tru•t••s ofTh• Famhom {Bulkllng PreBorvallon) Trust
Llmlted {Ih• C￿npa￿
I report to the d￿rity Trusto•s M my examinab¢n of the aCc￿nts of the for tr*e ye4r ondvd 31
December 2025.
Re•port￿bIr￿t•l and Bas1• of Rewl
As the Trustees ol the CoMp￿Y {￿d Its I￿￿torS Ihe PLrytsSgS of rxryany Iv&V) you arn r8spon8lbla for the
preparation o1th8 acc¢xmts in Kcord￿•￿ith the ofth? Companie$ A¢t 2006 Cth¢ 2006 Arfl.
Hawng 8atiBfied rnyself that Ihe accounts ol o)mpthry •r& rnt required to bo audited under Part 18 of the
2006 Act and are ell￿'ble for kndep¢ndent •Xamfft*￿, I rewt In ￿Pect of my examination of tha companlB
4ccauntÈ carrf•d out under section 14S of the Charlbvs Act 2011 Cth? 2011 fvrf). In carrying out my examination
I h4v• foltr￿d the threctiom gr+Mn by thè Chvty ComMi￿10n Mclion 145151(bl of tho 2011 ACL
Ind•p•nd•nt Ex4mln•rf• 8tat•mmt
I ￿ve rAmpleteil My •xamhaOcrL I confrni tPAt M mattern h•bY ca￿• to my Attention In ¢ann•clDn wilh the
8¥4mln8lon ghlr¥J m• cau8• to b•1
accow￿ng records were not kept in rnsp•ct ol th• CLvnpAny u reqthd by secuon 386 of th• 2006 Ad,.
th• a¢counts do not awd ￿1h Ilw)se ￿ or
th• accounts do not comply the arV)unt￿9 rnqunfflents of •edon 398 of the 2CQ6 Act other Ihan
ary rnquirernant that the accl￿nts gbw • Inw ind l* wlxch Is not a matter c¢Jmidar•d •$ part ol
an Sr•Jepend¢nt ￿amInatiOn. or
the a¢counts hav• not bmn PT•par•d h accordarts with the m•thoth and winciplos of th8 Statement of
Recommended Practic• for ¥xounlng and rep￿ing by tharittos lapplicablo to charitios preparing their
ac¢ounl$ in accord￿¢• with Ihe Flnanci•l Rewbng Standard applicab[• in tho UK and R•publlc of
Iral￿d IFRS 10211-
I have no cM¢ems and have come a¢xoss no other matter• kn wnne¢O¢n the ￿OrnIna11On to which
atten￿On ghould b• draMI in this T•￿rt in ordarlo erAbb a propw w￿￿•￿ding cl lh• I¢￿Ur￿ to be reached.
Thi8 rewt is made wlety to the companV$ Trustees. as a bo*, kn actt*danc• wth Part 4 01 the Ch•rltie$
(Accounts and Report8) Regulations 2008. My has been undwtskon so th¥t I might st*è to the ¢ompanls
TTuslees Ihos6 matters l am requlred to stale trj thwn in an Independent Examinerfs Report and fcT no other
purpos•. To th• ftthst èxtant pemilttèd by law. l *$) accert or a55Th responsibilty to arty￿ne olher than the
mpany the companls Trusta•i a8 a body. for my orforthis repoTL
Signed..
$1£ 12020
Mark Did(in50n FCA
Shaw Gibbs (Authll Limited
Wey Court West, Union Road. Famhan. &rrey. GU9 7PT
Pay6

THE FARNHAM IBUILLXNG PRESERVATION) TRUST UMtrED
(A CoMp￿Y LIrnA￿ ty Gu¥antsg)
STATEMENT OF FINANCIAL ACTI￿rIEs ONCORPORATING INCOME AND EXPENDITURE ACCOUIIT)
For the Y￿r End•d 31 DOWn￿r 2025
Unrnstriet
Total
fund5
2025
2025
2024
Income from:
Charitable aCtsvil￿S
30h35
30.6L
Total Incomè
30835
JOA35
30,6QO
Expendltyrn on:
Charitable a¢bvi
41149
41149
13,587
Total expenthturn
42,149
41149
13.587
Not movement in lund8
(11.714)
(11.714)
17.013
Roconclllatton of ftmds:
Total fvnds bTougM forw4
Net movement in fvnds
874391
111,714)
871391
(11.714)
854378
17,013
Total fundg eaniod forward
86D,6TI
860.677
872,391
The statem￿l9f FinwKTal A(#ivibe8 WKgLKles al gauya arKI losses r•(xiwlsed in the year.
The notss on pages 9 to 17 form M oflFwefrorKi81 sl*em
Page 7

THE FARNHAM (BUILDING PRESERVATIONI TRUST LIM￿E0
IA Company Llmlt8d by Guarantee)
Reglstered number. 00940781
BALANCE SHEET
AB ot 31 December 2025
2025
2024
Current a￿ets
Stocks
Debtors
Cash al bank and In hand
029,790
3,06
32,703
859.250
3,575
14.136
865.582
876,961
Creditors.. amounig falllng dug Within ono
(4.8851
(4,570)
current as￿1$
860,877
872,391
Total n•t OS¥Ot9
oeo,677
872,391
Charfty furKI•
Unrgstrlcled fund8
10
860,677
8T2,391
Toill funds
880,677
8Y2.391
Thg comp￿yWa9 enlllled to exempllon from audll under s•ctlon 477 of the Companles Act 2006.
The memb•r8 have nol requlr8d the company lo oblaln 8n audll for Iho year In que8ilon In accordance wlth
secllon 476 of Comp8n1￿ Act 2006.
The Tru81ee$ acknowledge Ihelr re8ponslbS1rt195 for complylnu th8 Tgqulrem8nts of tho Act wllh regpecl to
accountlng records Bnd preparatlon of financial stal8menls.
Th8 Ilnancl81 statements hgve been prepared In 8ccordan¢e vAlh the provlslon8 aFS)Ilcable to enultes Subject to
Ihe small companles reglme.
The fin8ncial stalemenls wgre approved and aulhorlsed for Issue by the TrusleeB and slgn8d on thelr behalf by..
Ichalr of Trusleesl
Dale..
The notes on pages 9 to 17 form part of these flnandal staiements.
Page 8

THE FARNHAM IBUILDING PRESERVATIONI TRUST UMITED
IA Company Llmitvd by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
Forth• Y•ar Ended 31 Docembor 202S
General Inforniatton
The Fartham (Building Presèrvatlonl Tru31 Limited is a prfvalg ¢harItable company Ilmlted by guarantee
and Incorporated in England & Wales. The reglstere(l office addre￿ 18 8elfry House. Old L8no.
D￿kenfiV1d. Famham, Surrey, GU10 4Ha.
Tho Trustee8 named on pag• 1 arn also members tsf Ihe o)mpany. In the evenl of the ￿rnPany being
W￿n￿ up, the Irabilty In respod of the guarantee 1$ ￿Mited lo £1 per member for the company.
Accounting polich¥
2.1 B09is of prgparallon of flnancial slat•m•nts
Thè financaal statements have been prepared in accordance wilh the Chariti•s SORP IFRS 1021-
Accounting and Reporting by Charities.. StalBmenl of Recommand8d Practicè applicablè to ttharitie8
preparing th8lr accounts in accordance with the Financlal Report(ng SlandaTd applicable in the UK
and Republic of Irètand IFRS 1021 (effective 1 January 20191. thp FinanrAa5 Reporting Standard
applicablo in the UK and Republc of Ireland IFRS 102) and the Companies Act 20D6.
Tha Famham (Building PreseNatlon) Trust Llmlted meets the defiiwlion of a pdjlic benefft entity
under FRS 102. Assets and liabil￿eS are re¢ognised al hlstorfcal cost or tranS￿tion value
unle$$ olheThMse stated in the relevant account￿g policy.
The ffnancial statements arè prepar•d in GBP rourtdÈd to the nearest£.
2.2 Going concern
It remains the Intentlon of the TNstees to sem Old Yew Tree Cottag? vthen appropriats. The Frincipal
risk to thÈ Trusys future operattons is the posslbdity of a prolonged pertod when thB house is vacant
awaiting a sale.
In 2022 when tho propety was last on thè market, there was signifficarrt inteTe3t and it is expectsd
that this wll be repealed when the property IS Put up for Bale again. ￿S0. during the periods when the
house has been offered for ￿nts1, il has attracted a good level of interest and has been 18t such that
the incomo gen8rated h88 been more than 3uffiLaenl lo coverlhe TNsls onwjing expenses.
In April 2026 tha propaty was ptst on thè Ma￿et and has attracted earfy interegL The trustees have
also ¢o$idgred wthqthpr the TruBI should become a Grant maklng t￿)dY once Old Yew Tree Cottage Is
$c4d and. once this is achieved, the member8 wal be eonsuW about th• most suitable straleg4c
dlre¢llon of the Twst.
The Trustees are, therefore confident that the propety will either be sold or rented and. a6 they do
not have any axisting borrowings. Thay believe that additional fvnding could be obtained lo cover any
s￿rt-tamI unfor8se8n problems. Thèy thèrèfore continue lo adcyl the going concem bagls in
preparing the finan￿￿ statsme
Z'3 Income
All income is recognised once the company has gntiugment lo the income, il is probable that the
income wll be received and the amount of income recelvaue can be m¢&%ur¢d reliably.
Donations are reoognised on re¢ewt'of Ihg fvnds.
Page 9

THE FARIIHAM IBLMLDING PRESERVATIONI TRUST UMITED
NOTES TO THE FINANCIAL STATEMENTS
Forthè YearEndod 31 Decombor 2025
Accounting Po￿￿1$ {¢ontim*d)
2.4 Expondiiurn
Exponthture Ls recogrAsed oncE theTe 15 a legal or constnth obwyatityn to transfer ecxjnomic beneffit
lo a third party, il ts probable that a transfer cl ¢oJ￿rniG be￿rts Vdil be required in settlement and
the amount of the obligaticfft can be measured ￿lIablY. ExpeTrJitwe is dassifiad by xtivty. Thè costs
of eath acbvriy are made LP of the of thr*ct Costs aTrJ shared costs. I[￿UdIng ¥LPPQrt costs
in¥otved in undertaking ￿VIty. Drtet eo*ts attribLAable to a siThJle actfvlty aro allDcated directty
lo that ac￿￿ty. Shared costs ￿ntrIAl9 lo mwe than one actsvity and support ¢Qsts vthith are
not attribulabie to a sti￿le acbvity awtiThJ bth￿en thosè acbvlbes on a basls CDn5i5tenl with
the use of resouf
Support r•3sts are thos8 ￿$ts inttfftÈd thre• in support of exFen(fthJre on thp obj.ects of the
ojmpany. Go¥eman¢g fpsts we Iho¥e it￿{rred in connection vAth the administrabon ol the company
and compllan¢e Vlilh WMI 8tatsrtory requr8m•rt
All èxpendknre 15 of r[eco¥￿9 VAT.
15 Stocks and work in progytts
stod(s and %wJrk kn W09r￿ vakod attr* Iw of c05t and netrealisable vthe after making due
allowance for obsolete arKI slown￿9 stOL*s. C05t all ctssts an apwopriate
proportton of ftxed and fdiiabte o¥Ethead5.
16 Debtors
Trade and other debtors re0xy¥￿ at the set118merrt amourt after ary tradè dlycount offered.
Prepayments are valued atthe amount pwaid net of ary tradè disctunts du
17 Cash at bank and In hand
Cash atbank and in trond c49h arnl Shorm￿ liwy investrTrnts vfilh a short malurity
ofthro9 months or from thè d* rf ac￿ll￿b0n (YopeniNJ ofth? dgpo&t or similar a￿OU
18 Uablities and prnlBI(u
Liabl1￿•$ are re¢ogni8ed Tkn there 15 Sheet dat? a$ a rewjrt of a past
tt is probabk that a transfer cl ecenc￿ benefft be r94￿red in sdllemert and Ihe arnount
of the seiuemenl can be estimated reliabty.
Liabiifaes are recogimsed at the amothii1tr0t th• ¢tynpwy 4rtl*pates it pay to getite the debt or
the amount it has recel%*d as athAnced paymwts goods or services it must wov*Jo.
29 FlnarKlal Instrwn•nts
The COMp￿Y only has fin•M?al assets SabI]d￿ gl a k￿d that quafrfy a5 basTC finanrAal
8trLwnents. Basic fmancial vthmanis are initialty recujnised at transalaion vthe subsequenlly
measured at th&r settlement thè èxc*ptwJi of Iwlk loans which are subsequenlly
measured * arn￿￿$0d cost eff￿h¥P metho(L
Page 10

THE FARNHAM (BUILDING PRESERVATIONI TRUST Umr
IA Company Llmlted by Guarantsel
NOTES TO THE FINANCIAL STATEMENTS
For thg Year Ended 31 Dècèmbgr 2026
Accountlng pollcles Icontinuod)
110 Fund accountlng
General funds are Lmrostrlct8d funds whtch are available for use at the thscretlon of Ihg Trusteps in
furtherance of the general objectNes of the company and whlch have not been designated for other
purposes.
Réstrfcted funds are funds which are to be used In accgrdance with specific Testridions imposed by
donors or whlch have been raised by the company for particular purposes. The costs of raising and
administsring ￿ch funds are charged agalnst the speiific fund. The alm aThJ use of each restrfcted
fund is sel out in the notes to the financAal statements.
Investment income. galns and1055Es are allpcotsd lo fhe appropriate fvnd.
Income from charltablo actlvltks
Unrnstrleted
nds
2026
Total
funds
2025
Rattal pmpèty Income
30.435
30.43S
Unreslirct8d
Totsl
lunds
2024
2024
Rental propety Income
30.600
30,600
Analy81s of expenditure by ￿tIvIti
Acllvltlo
undertakgn
dlroctty
2025
Support
costs
2025
Total
funds
2025
Land and bulding proser¥3th)n
Evants and lectW8S
36.946
150
5.054
42WOO
150
37.096
5.054
42.149
Paga11

THE FARNHAM (BUILDING PRESERVATIONI TRUST UMITEO
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
Fortho Ygaw Ended 31 Docember 21126
Analysls of oxpendlture by actlvldgs Icontlnu￿l
Acbvities
undertaken
direclly
2024
Stspport
cosls
2024
Tolal
runds
2024
Land and bullding preservation
Events and le(*ures
4274
4291
11565
22
8.296
5,29t
13.587
AnalyBls of dlrert ¢osts
Events and
1gCtur•s
2025
Tot81
funds
2025
Pr•s•rvat
2025
R¥ntal propety cogts
Prop8rty costs
Events and kctures
7,486
29.460
7,486
29.460
150
150
36,946
150
37,096
EV￿ts and
leclurns
2024
Total
funds
2024
PreseNaVn
2024
RentaI property costs
Events and lecture5
4274
8.274
22
8.274
22
8.296
Page12

THE FARNHAM18UILIX4G PRESBgVATIONI TRUST UPJJITED
NOTES TO THE FINANCIAL STATEMENTS
For tho Year Ended 31 Doc•mbor 2025
An*•l8 of •xpéndiiw• by aclfvltlo• Icontlnu•d)
ATr•lysSs of support ¢o*ts
Total
fund#
2025
PY•MNaVn
2026
A¢ts)untancy and athir11￿1on
Le0￿ and prOfe￿ana1
Bank charges
Charity donatlans
300
300
34
101
2,000
2,619
101
2,fy)0
1819
S,084
Tol
nds
2024
Preswvatn
2024
A￿￿nI•￿¢Y and
Legal and prdesslonal
Bank charu•$
Loon wrt8r8St pay
Govemance costs
400
Y.538
84
763
1506
1.538
763
5,291
5.291
Ind•p•ndgnt•xamln•ts r•munwatlon
2025
2024
Fees payabl8 to the cornpanls indeper￿OnI eX8Mkn8rfrytr￿ rwjependent
examination of the companys annual a￿oUnts
310
2,160
TnAtees' remvneratlon Ind •xp•ns•9
D￿Ing the y￿. no Trustees Tecei¥ed ￿Y ￿Unerakn or cther benefits (2024. aVILJ.
Page13

THE FARNHAAI (BiALDIMG PRE8ERVATIONI TRUST LIPaTED
IA Company Limit•d by Guararto•)
NOTES TO THE FINANCIAL STATEPIIENTS
Forthg Year Ended 31 O•c•mbgr 2026
TNgtees' remun•ratlon and {￿￿tIn￿d)
Dl￿ng the ended 31 Dewnber 2025. expen￿ £323 was rets￿b￿￿ or pald dlreclly to 1
Trustao {2024- £TtI lo 2 TftAthesJ.
D￿ng th• ymr. tho chodty pakl £28912024- £554) in respect oftrust•• ind8mr¥ty insuT8nc•.
Prye 14

THE FARNHAM (BUILDING PRESERVATIONI TRUST LIPJHTED
IA Campany Limiivd by Guarant991
NOTES TO THE FINANCIAL STATEMENTS
Forth8 Year Endgd 31 December 2026
2025
2024
Work In progro
829,790
859,250
Dl￿n9 the year ended 31 Decemb8r 2025. £29.460 Impalm)ènt of WQTk in progrèss haB been induded.
The impairment has been recognisad to adjusttha earrying v4uè of thè In progréss to Ihè expected
seling price, n&t of fees.
2025
2024
oth8r d•btors
Prepaymerts Bnd accrued income
1,000
1069
2.575
4069
3,575
Crodltors: Amounts falllng within one year
2025
2024
Accnmls and deferred incomo
4,885
4,570
Page 15

THE FARNHAAI IBinLDtIG PRESERVATION) TRUST Lth11TED
NOTES TO THE FINANCLAL STATEMENTS
Forthg Year Endod 31 Docom￿r 2112S
10. stat￿￿•￿t of fund•
statement of fundg- ¢ui¥•nty•Jr
Bal•ne• al
31
Do¢omber
2026
B•l8nce at 1
J￿uary
2Q25
Incom• Exp•ndliurn
UnYwtrlGtsd funds
G•n•ral Funds- all fvnds
872.391
Johjs
142,14•1
8BO,677
Slal•m•nt of fund•- prtwy••r
Balance &1
31
D8comb•r
2024
8￿81
l January
Unrnltrlcled fund
G•n•ral F￿￿1- all ILllKI8
855,3Ta
(13,587)
871391
Pa9p 16

THE FARNHAAI IBUILDPIG PRESERVATION) TRUST UMITED
NOTES TO THE FINANCNL STATEMENTS
Forth? Ygar Ended 31 D￿eMber 2025
11. Anaty$ls of n¢t 0s$6ts botmn fvnds
Total
funds
2025
tunds
2025
Current assets
865.562
{4,8B5)
065.562
(4.8851
Cre(fitors due within one year
T¢)tal
860.677
860,6Y7
Total
fvnds
2024
2024
Current assets
CTei*tors due *ithin one
876.961
(4.570)
876,961
(4.570)
Totsl
872.391
872,391
11 Caphal commltmènts
11 R•l4tsd party traV￿Cl10n$
Th¢r¢ been no re14ted paty transa#bJns ￿ the rewbng pertod thal Tequire dlsdosurè 12024..
NDn?).
Pag•17