Rqiltered eharity number. 271590 7be LONDON TOPOGRAPHICAL SOCIETY Est.1880 IA)ndon Topographical Society Finaneial Statements For the year ended 31 Decem ber 2025
LoDdon Topograpbi¢al Society ColEs Page Administrative ]nforntion Report of the trustees Independent examiner's report Statcmcnt of fitmncial activities Balance sheet Notes to the financial statements
London Topographieal Society ADMINISTRATIVE INFORMATIO Tnjstees Dr P¢nelop¢ Hunting (Chair) Bridget Chcrry Roger Cline Simon Morris Mike Wi¢ksteed Secretaryl Tr¢asur¢r Mike Wicksteed Charity number 271590 Registered office 103 Harestonc Vall¢y Road Caterham Surrey CR3 6HR Ind¢pend¢nt examiner David Wh¢eler FCCA Chccld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surr¢y RHI IRJ Bankers Santander Bank plc
126th ANNUAL REPORT OF THE COUNCIL OF THE LONDON TOPOGRAPHICAL SOCIETY FOR THE YEAR ENDED 3J DECEMBER 2025 The trustees presenl their report together with thc independently examin¢d financial statcmcnts for the year ended 31 December 2025. Th¢ London Towigraphieal Society (th¢ Society) is a Charity registered with the Charity Commission. The charity number. principal addresses and details of professional advisors are included in th¢ administrative infomiation on page l. Con8tltutlon* obJ¢cliv¢s and a¢tivitle8 The charity was founded in 1880 and was registered with the Charity Commission on 2 July 1976. The charity's objccls are lo educate the members and the public in the history, growth and topo&Frapliy of London, by making 84vailable ils Lollection of historic maps. plans and vicws of London. It also publishes books and monographs containing original r¢search. The triteeS confirni that they have referred to the Charity Commission's general 8uidance on public benefit when reviewing the Society's Aims and objeL'tives and in planning future &otivitie5 and settin8 the Brant making policy for th¢ year. The tntstees consider that th¢ Society's &clivitie5 are for the benefit of the public gen¢rnlly. Or¥thni8ational structure The Gharity is Inanaged by the Society's Council. members of which are elected at each AGM. The Council m¢¢ls regularly three times a year. The board of trustees, selected on the basts of the particular skills that the potential trusiees can offer meets as required during the year. The truslces re1ve an induction pk oonlaining th¢ charity's key documents and attend at least one me¢ling year. Tllroughout th¢ year. trustees receive regular updates on the activities of the charity. Achlevements and perforniaDee Th¢ year's publication was the London Topo¥raphical Record, YolXL¥III, ¢dil¢d by Sh¢ila O'connell. Once again. the Society IS 8ratsful for tli¢ contributions of Linda Fish¢r and St¢v¢ Hartl¢y at Scorpion Crealive. 'rhe Society's 125, Afjm. gttend¢d by about 170 members. w&8 held on I, July 2025 in St Pancras New Church. Our new patron. His Royal Highness the Duke of Gloucester, ulso attended and was welcoined by Ihe Chairman. Hi5 Royal Highness gave a short address, following which Council Member Simon MotTiS pr¢sented him with the year's annual publication and copies of The 'Rhinebeck' Panorama ofLondon, 1807- 11 and The London County Council Bomb Damage Maps 1939-1945. Two new members wer¢ ¢Ited to ih¢ Council: Tim Hitch¢k and Jonathan Lex. Following th¢ me¢ting, Dr Roger Bowdler gave a talk about St Pan¢ras New Church. A fornier Councillor and Hon. Treasurer. Anne Ramon, sadly died un¢xpect¢dly on 21st October. I'h¢ Society's income for 2025 was £34,034, while expenditure was £54,363. Income wa5 mainly derived from subscriptions llnd publication sales, while the major elements of expenditure were the cost of the annual publication and an initial grant of £10,000 to the Historic Towns Trust towards their Ailas of London an the eve of ihe Greai Fire. Two further grHnts, eYAch of £20.000 will be paid in 2027 on completion of the text and finally when th¢ HTT deliver8 copies for the Soci¢ty's members. The Soci¢ty had 1226 paid up members as of 3111 December 2025. There were three honorary members.
126th ANNUAL REPORT OF THE COUNCIL OF THE LONDON TOPOGRAPHICAL SOCIETY FOR THE YEAR ENDED 31 DECEMBER 2025 Council meetings were held in February, April and October to discuss the Society's publications programme, membership, finances and general administration. The Society's New.Yle¢¢er was published and circulated to Members in May (No.100) and November (No. l 01) with articles ranging widely over London past and pr¢s¢nt. Both arc also availabl¢ to r¢ad on the Society's website at Iitl s:Illondonto soc.o Inewsletlci. The 2025 winner of the Ann Saund¢rs Priz¢ was Anthony David for his essay, An Edwardian Ulopia.. C'harles Pagel Wade'.f J 909 Map of Hampsfead Garden ,Suburb and his work on ihe 'Great Wall, PI8Dn¢d Publications 2026. A-Z ofGeorgian London. 2027. Privute Banking Hou,seJ in Geurgian Lundon. 2028. An Arla.i ofLondon on the eve ofihe Greut Fire to be jointly published by the Society and ihe HTT. Financial review Tolul income for the year amounted io £34.034 (2024 - £38.108). Expenditure amounted to £54,363 (2024 - £38,642). This r¢sults in A d¢ficit for the y¢ar of £20,329 (2024 deficit of £534). As al the year end the charily had r¢s¢rv¢s of £207,564 {2024- £227.893). Reserves polley The SoLiety uses unreslricled reserves for its main charitsble activity, namely producing publicalions. The main cost of this are the production costs of the publications. Restricted reserves can only be used for purpose specified by the provider of those specific funds. The truste¢s' poli¢y is to gen¢rat¢ a l¢v¢l of r¢seN¢s which will provide a stabl¢ bas¢ for its continuing activities while at the same time ensurin8 that funds not accumulated. Rlsk manAgement The Irustces have assessed the major risks to which the charity is exposed and in porticular those relating to the specific operational hreas of the chhrity and its finances. The trustees believe that by ensuring controls exist over k¢y financial systems and by examining the operational and business risk¥ faced by the charity, they have establish¢d ¢ff¢ctive systems to mitigate those risks. GrY4nt payments As indicated above. the siety makes grant paym¢nts to organis&tions involv¢d in the production of publications whi¢h ar¢ consistent with the Swi¢ty's obje¢tives. The trustees consi(kr each application in d¢tsil before committing the Society's funds to the project. Volunteers The Society does not have any paid staff. The trustees devote their time to the operntion of the Society on & voluntary basis. The Society would not be able to function without their involvement on this basis.
126th ANNUAL REPORT OF THE COUNCIL OF THE LONDON TOPOGRAPHICAL SOCIETY FOR THE YEAR ENDED 31 DECEMBER 2025 Tru8tee5 The following trustses hav¢ held office during the year". Dr P Hunting BCh¢ R Cline S Morris M Wicksteed Truytee8' Mp01181bllltles In relatlon to the flnADclal stAtements The trustees are responsible for preparing ihe Trustees, Report and the financial statemenls in accordance with applicabl¢ law and United Kingdom Account Standards (United Kingdom Generally Accepted Accounling Practice). Charity law requires the trnstecs to prcpar¢ financial statcmcnts for each financial P¢rilNI whi¢h gives a true and fair view of the state of affairs of ihe charity and of ihe incoming SourCeS and application of resources, including thc incomc and expenditure of ihe charitable organisation forihat period. In preparing these financial statemenls, the trustees are required to: Select suitsble accountin8 policies and then apply them con5iStenily' Observe the methods And principles in thc Statcmcnt of Recommended Practice (Accounting and Reporting by Charities- the Charities SORP); Make judgements and estimates that are reasonable and prnd¢nt' State whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disc105ed and explAined in the finAncial statements. Pr¢p8re the financial statements on the going concern basis unless it is inapproprtaic to Psum¢ that the charity will continue in business. The truste¢s are responsible for keeping proper accounting records that are suifici¢nt to show and explain the haritabl¢ organisation's trnnsaclions and disclose with re&8onable accuracy at any time the financial position of the charitabl¢ or8anislltion and to enable them to ensure that the financial statements Lomply with the Charities Act. They are also r¢sponsibl¢ for safeguarding the ass¢ts of the charitable company and hence for taking reasonable steps for the Pv¢ntIon and detc¢tion of fraud and other irregularities. Approved by the trustees on 8 May 2026 and signed on their behalf by: M Wi¢ksteed Hon. S¢cretaryrrreasurer
126tIt ANNUAL REPORT OF THE COUNCIL OF THE LONDON TOPOGRAPHICAL SOCIETY FOR THE YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER'S REPORT I report to the trustees on my examinBtion of the accounts of London Topographi¢al So¢iety ('Ih¢ Society,) for the year ended 31 December 2025 on pa8es 6 to I l. R¢spon8ibilitiey and bA818 of rewprt As th¢ Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requiremenls of the Charit1¢5 Art 2011 ('%h¢ A¢t"). I report in respect of my examination of th¢ Swiety's accounts caled out under stIon 145 of the 2011 Act and in carying out my examinatTon, I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independen¢ eJ4miDer's $tAiement I have completed my ¢xamination. I confirm that no material rnatters have cotne to my attention in connection with the examination which gives me caus¢ to believe thal in. any material respect: the accounting records were not kept in a¢¢ordanG¢ with section 130 of the Charities Act. or th¢ u¢¢ounts did not accord with the accounting records. or the accounts did nol comply with th¢ applicable requirem¢nts ¢onceming tho forni and content of accounts yet out in the Charili¢s (Accounts and Reports) R¢gulations 2008 other than Any requirement that the accounts give a'true and fair. vi¢w whi¢h is not a rnatt¢r ¢onsid¢r¢d as part of an independent examination. I have no concerns and have come across no other matters in conn¢clion with th¢ ex#minAtion to which attcntion should be drawn in this report in order to enabl¢ a proper understandin8 of the a¢counts to be reached. d) LJ David Wheeler FCCA Date.. Independent ¢xaminer Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surr¢y RHI IRJ
London Topographical SIety STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR E]YDED 31 DECEMBER 2025 2025 Totsl fuDds 2024 Total funds Notes UDreJtric¢ed Income Donations and legacies Charitable activities Investment income Other Total income 296 28.420 5,003 325 34.034 296 28.420 5.003 325 34.034 2,167 29,610 5.391 940 38,108 Expendltttre on charltsble activitie8 Granls to inStitution8 Direct costs Support costs Total expendllure i 0,000 38,137 6,226 54.367 10,000 38,137 6,226 54.367 2,500 31,815 4,327 38,642 Net (expendlture) and net movemeDt ID fund8 for the year (20,329) (2CI,329) (534) Brought fonvard l JAnuAry 2025 227,893 227,893 228.427 Balance CArrled fonvard 41 31 December 2023 207,564 207,564 227,893 There are no recognised gains or108s¢s other than thosc p8ssing through the $tat¢m¢nt of financial activities, which has been prepured on the basis that all operations are continuin¥ operations. The notss on pages 8 to I I forni part of these financial stat¢m¢nts.
London Topographieal Society BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Curttnl Assets Stock Ikbtors Cash at bank Total current aJset8 8,372 3,905 199.357 211,634 8,372 3.995 221,846 234.213 Credltora: amounts falllng due wllhiD on¢ y¢ar 4.070 Net current assets 207 564 227 893 Net assets £207 564 £227 893 The lund8 of the chArlty Unrestricied fvnds Restricted funds 207,564 227.893 TOTAL CHAIUTABLE FUNDS £207 564 £227,893 The nol¢s on pages 8 to I I fom) part of these financial stat¢m¢nts. Approved by th¢ trust¢ for issue on 8 May 2026 and signed on th¢ir b¢hAlf by: fswk P Huntin8 Trustee rris Truste¢ Charity r¢gistration number: 271590
London Topographical Society fiTOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 l. Accounting policies A sutntnary of the principal accounting policies adopted, judgements and key sources of estimation uncertainty in the prepardtion of the accounts are laid out below. l. l Bagis of prepArgtion These financial statemenls have been prepared for the year ended 31 December 2025. These financial statements are pPared under the historical cost convention with items recognised at cost or transaction value unless otherwise ststed in the relevant accounting wlicies below or the notos to these accounts. The accounts. have been prepared in accordan with Accounting and Repotling by Charities.. Statement of Recommended Practice applicable to charities preparing their acoounls iii accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102) the Financial Reporting Standard applicable in the United Kingdom and Republi¢ of Ir¢land (fRS 102) and the Charities Act 2011. The charity Constitutes a public benefit entity as defined by FRS 102. The accounts are presenled in 5t¢rling and are rounded to tho n¢ar¢st pound. 1.2 CritieAI accountlng estlmates and Yére8 of judgement Preparaiion of Ihc accounts requires the trustees and management to m&k¢ signifi¢ant judgements and estimates. The items in th¢ a¢counts wh¢r¢ th¢5¢ judg¢m¢nts and ¢stimal¢s have been made include.. Estimating the liability for accrnals 1.3 Aysessmemt of going eolleern The trustees hav¢ assesscd whether the use of the going concern assumption is approprial¢ in pr¢parin8 these accounls. The trustees hAve made this assessment in respect of a period of one year from the date of approval of ih¢s¢ accounts. The trustees have a reasonable expectation that the Charity has ad¢qu&t¢ resources to continue in operational existence for the for¢se¢able future. The charity therefore wntinues lo adopt the going oon¢¢m basis in preparing its financial ststements. 1.4 Income Grants and donations receivable are accounted for as soon as their amount and receipt are reasonably certain. In the case of unsoli¢it¢d donations. th¢y ar¢ usually only accounted for when received. All other incotne 15 recognised in the statem¢nt of financial a¢tiviti¢s, once the Society ha5 become entitled to those funds, and it is probable that it will be r¢ceiv¢d and the amount be measur¢d accurately.
London Topographi¢al Society NOTES TO THE FINANCIAL STATEMENTS (eontinued) FOR THE YEAR ENDED 31 DECEMBER 2025 1.5 Expendlture All expenditure is accounted for on an a¢¢ruals basis and has been classified under headings that aggregate all costs related to each catsgory. Costs of generating funds expenditure 18 detailed at note 3. and wmprises th¢ wsts assl8t¢d with attracting voluntary income and any fundraising evenls. Charitable expenditure is detailed in note 3, and compris¢s thosc cost5 incurr¢d by the charity in th¢ d¢liv¢ry of its activities. It in¢lud¢s IK)th ¢osts thal can allocated directly to such activities and those costs of an Indi¢1 natur¢ to support them. 1.6 Siock Stock is represented by the publications produced which are valued At cost l¢ss any provision to write down to realisable value. 1.7 Cgsh at bAnk And in hand Cash at bank and in hand represents such accounts and in.¥truments that ar¢ avoilabl¢ on demand or have a maturity of less than three months from the date of acquisition. 1.8 Creditor# and prnvisionl Creditors and provisions are recognised when Ih¢r¢ is an obligalion at the balance sheel date as a result of & past event. il is probable ihat a transfer of economic benefit will be requirLd in %ettlemenl, and the amount ol. the settlement can be eslimaled reliably. Creditors and provisions are reLo&inised at the amount the charity anticipates it will pay to settle the debi. They have been discoknnted to the present value of the future cash payment where such discounting is material, 1.9 Charlty funds Unrestricted furtds can be used in accordance with ihe Society'g objects at th¢ dis¢rtion of the truste¢s. R¢stricled funds can only be used for p8rticUl restricted purposcs within th¢ Obj15 of th¢ Society. Reslrictions arise wh¢n spv¢ifi¢d by th¢ donor or when funds are raised for particular restriLt¢d purposes. The Society currently has no designat¢xJ or restricted funds. 1.10 Taxthtlon The Society is a registered charity and therefore is not IiAble to income tax or corporation derived from it5 charitable activities. a5 li falls within th¢ various cxemptions available to registered chariti¢S. 2. Income 2023 2024 Donations Grants Membership subscriptions Publication s&l¢s Royalty incom¢ Interest receivable Other 286 167 2,000 24.508 5.102 300 5,391 640 38,108 24.292 4.128 300 5,003 25
London Topographical Soei¢ty NOTKS TO THE FINANCIAL STATEMENTS (eontinued) FOR THE YEAR ENDED 31 DECEMBER 2025 3 Totsl exp¢ndilure Direct Costs Support Costs Total 2025 2024 Charitable activities 6.226 £54.363 £38 642 2025 2024 ChArltsble attivitles Dlroct ¢08ts Grants paid to Institutions Prizes Production and distribution costs Newsletter printing & despatch costs i 0,000 1,000 31).163 6,259 £48,137 2,500 1,000 22,166 £34.315 2025 2024 upport Costs Membership administration Websit¢ and computer costs AGM costs Bookke¢ping fees Bank charges Examiner's fee 701 1,114 2.252 1.174 185 800 572 807 1,988 960 4 Debtor8 Accrued intere51 Value added tax 3.851 54 3,995 £3,995 Creditors: amounts falling due within otte ye8T 2025 2024 Subscriptions in advanc¢ Creditors and 8rualS 1.871 2.199 £4.070 4.067 £6.320 6. Employees The charity did not employ any staff dwing the year. io
LoDdon Topographical Society NOTES TO THE FINANCIAL STATEMENTS {eontinued) FOR THE YEAR ENDED 31 DECEMBER 2025 7. Trustee8' remuneration and expenses The trustees givetheirtime freely and are unpaid. Mr Cline claimed administration expenses of £1,399 (2024 - £1,293) during the year, which included £685 for the dispatch of the annual publication to member. with the balance for the mailout of website public&tion orders.. None of the other trustees claimed any expenses. 8, Related party trnnsattionj There w¢re no related paty transa¢tions during th¢ year. 9. Volunteers The Society has a number of individuals who help with the operation of the suciety on a voluntary basis. Their involvement is vital to the successful running of the society. 10. Grnnt payment8 During ihe year. the company made u grunt puyment of £1 0.000 to contribute to the cost of a publication which is king jotntly pr()duced by the Society and Historic Towns Trust. The Society is commilt¢d to making further grant paymenls totalling £40,000 in 2027 provided that ¢ertain conditions are met. li