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2025-04-05-accounts

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

Charity number: 273386

THE LIGHT DRAGOONS HERITAGE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025

Trustees C F S May, Chair
Captain (Retd) C N Bird (resigned 7 August 2024)
Captain E G Legard
Captain C R Renwick
Captain M Reed MBE
Charity registered
number
273386
Principal office
Home Headquarters
Fenham Barracks
Barrack Road
Newcastle upon Tyne
NE2 4NP
Accountants
Ryecroft Glenton
32 Portland Terrace
Newcastle upon Tyne
NE2 1QP
Solicitors
Gibson & Co.
77-87 West Road
Newcastle upon Tyne
NE15 6PR
Investment manager
RBC Brewin Dolphin Limited
Time Central
Gallowgate
Newcastle upon Tyne
NE1 4SR

Page 1

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their annual report together with the financial statements of the Charity for the year 6 April 2024 to 5 April 2025. The financial statements have been prepared in accordance with the accounting policies to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Policies and objectives

The objectives of the charity are :-

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Strategies for achieving objectives

The trust aims to maintain the long-term purchasing power of the unrestricted fund against inflation, whilst producing a reasonable and growing income. The Trustees recognise the importance of maintaining the capital value and of ensuring that the income adequately covers annual expenditure.

Main activities undertaken to further the Charity's purposes for the public benefit

This fund provides public benefit by maintaining and upkeep of regimental property, including the Gallery which is available to the public to visit for free at Discovery Museum Newcastle. In setting the objectives and activities of the charity, the Trustees have had due regard to guidance published by the Charities Commission on public benefit.

Achievements and performance

Review of activities

Total incoming resources for the year amounted to £33,006 (2024: £18,418), which after total resources expended of £20,759 (2024: £23,072) and realised/unrealised losses on investments of £16,115 (2024: gains of £62,387), produced a deficit of £3,868 for the year (2024: surplus of £57,733).

Page 2

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Achievements and performance (continued)

Investment policy and performance

In accordance with the Statement of Recommended Practice, quoted investments have been accounted for on a market value basis.

It is the Trustees' responsibility to ensure that the Trust’s investments are at all times kept under review by one or more experts. The Trustees may delegate to an investment manager so appointed, power at his discretion to buy and sell investments for the Trust on behalf of the Trustees.

Investment returns amount to 1.7% for the year.

Financial review

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

The Trustees have instructed The Light Dragoons Heritage Trust, to maintain access to sufficient cash. The Trust can also drawn down funds from the investment portfolio if required.

At the year end, funds totalled £697,401 (2024: £701,269) being all unrestricted.

Financial risk management objectives and policies

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Structure, governance and management

Constitution

The Light Dragoons Heritage Trust is a registered charity, number 273386, and is constituted under a Trust deed. The Trust formed on 9 December 1976 and amalgamated with a second charity on 1 December 1992. The trust is governed by a scheme sealed by the Charity Commission on 27 July 1994.

The charity is run by a body of not less than 4 and no more than 8 competent fit and proper persons being 3 exofficio Trustees and not less than 4 Trustees.

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Page 3

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Structure, governance and management (continued)

Organisational structure and decision-making policies

The Trust is administered by the body of Administrative Trustees, which consists of not less than four and not more than eight competent persons being:-

Two Ex-officio Administrative Trustees; and

Not less than two and not more than six Co-opted Administrative Trustees.

The Ex-officio Administrative Trustees are:-

The Officer in Charge, Home Headquarters of the Regiment and his assistant.

Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 4

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 22 October 2025 and signed on their behalf by:

Captain C R Renwick

C F S May

Page 5

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025

Independent examiner's report to the Trustees of The Light Dragoons Heritage Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 22 October 2025 J Routledge FCA

Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP

Page 6

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Investment management fees
5
Other charitable activities
6
Total expenditure
Net income/(expenditure) before net (losses)/gains
on investments
Net (losses)/gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
16,469
16,537
33,006
4,461
16,298
20,759
12,247
(16,115)
(3,868)
701,269
(3,868)
697,401
Total
funds
2025
£
16,469
16,537
33,006
4,461
16,298
20,759
12,247
(16,115)
(3,868)
701,269
(3,868)
697,401
Total
funds
2024
£
6,812
11,606
18,418
4,069
19,003
23,072
(4,654)
62,387
57,733
643,536
57,733
701,269

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 18 form part of these financial statements.

Page 7

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

BALANCE SHEET AS AT 5 APRIL 2025

Note
Fixed assets
Investments
10
Current assets
Debtors
11
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
14
Total funds
2,763
30,149
32,912
(1,940)
2025
£
666,429
666,429
30,972
697,401
697,401
697,401
697,401
56
19,783
19,839
(1,745)
2024
£
683,175
683,175
18,094
701,269
701,269
701,269
701,269

The financial statements were approved and authorised for issue by the Trustees on 22 October 2025 and signed on their behalf by:

Captain C R Renwick C F S May

The notes on pages 9 to 18 form part of these financial statements.

Page 8

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1. General information

The Light Dragoons Heritage Trust is registered with the Charity Commission for England and Wales, number 273386. The principal address is Home Headquarters, Fenham Barracks, Barrack Road, Newcastle upon Tyne, NE2 4NP.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Light Dragoons Heritage Trust meets the definition of a public benefit entity under FRS 102.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 9

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Accounting policies (continued)

2.5 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments held as fixed assets are shown at cost less provision for impairment.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 10

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
96
Donation from the Light Dragoons Charitable Trust
16,373
16,469
Unrestricted
funds
2024
£
Donations
2,526
Donation from the Light Dragoons Charitable Trust
4,286
6,812
Total
funds
2025
£
96
16,373
16,469
Total
funds
2024
£
2,526
4,286
6,812

Page 11

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

4. Investment income

Unrestricted
funds
2025
£
Income from investments
14,872
Brewin Dolphin account interest received
1,665
16,537
Unrestricted
funds
2024
£
Income from investments
11,116
Brewin Dolphin account interest received
490
11,606
Total
funds
2025
£
14,872
1,665
16,537
Total
funds
2024
£
11,116
490
11,606

5. Investment management costs

Unrestricted
funds
2025
£
Investment management fees
4,461
Unrestricted
funds
2024
£
Investment management fees
4,069
Total
funds
2025
£
4,461
Total
funds
2024
£
4,069

Page 12

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Other charitable activities
16,298
Unrestricted
funds
2024
£
Other charitable activities
19,003
Total
2025
£
16,298
Total
2024
£
19,003

7. Analysis of expenditure by activities

Direct costs
Direct costs
Activities
undertaken
directly
2025
£
14,256
Activities
undertaken
directly
2024
£
17,256
Support
costs
2025
£
2,042
Support
costs
2024
£
1,747
Total
funds
2025
£
16,298
Total
funds
2024
£
19,003

Page 13

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Regimental property upkeep costs
Museum running and upkeep costs
TWAM annual payment
Commanding Officer's Bid
Regimental property upkeep costs
Museum running and upkeep costs
TWAM annual payment
Commanding Officer's Bid
Activities
2025
£
2,146
50
9,560
2,500
14,256
Activities
2024
£
2,858
2,338
9,560
2,500
17,256
Total
funds
2025
£
2,146
50
9,560
2,500
14,256
Total
funds
2024
£
2,858
2,338
9,560
2,500
17,256

Page 14

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

7. Analysis of expenditure by activities (continued)

Analysis of support costs

Accountancy fees
Sundries
Accountancy fees
Sundries
Independent examiner's remuneration
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Activities
2025
£
1,940
102
2,042
Activities
2024
£
1,745
2
1,747
2025
£
1,415
Total
funds
2025
£
1,940
102
2,042
Total
funds
2024
£
1,745
2
1,747
2024
£
1,245

8. Independent examiner's remuneration

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 5 April 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 15

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

10. Fixed asset investments

Cash held
Listed for re-
investments investment Total
£ £ £
Cost or valuation
At 6 April 2024 670,149 13,026 683,175
Additions 340,568 330,699 671,267
Disposals (339,360) (332,538) (671,898)
Revaluations (16,115) - (16,115)
At 5 April 2025 655,242 11,187 666,429
Net book value
At 5 April 2025 655,242 11,187 666,429
At 5 April 2024 670,149 13,026 683,175
. Material investments which represent more than 5% of the portfolio valuation comprise of:
2025 2024
£ £
Fidelity UCITS ICAV US Quality Income 39,862 -
Vanguard Funds PLC FTSE 100 UCITS ETF 44,781 -
Vanguard Funds PLC S&P 500 UCITS 48,093 -
BNY Mellon GLB FDS US Equity Income E GBP Dis units - 36,013
Fidelity UCITS ICAV US Quality Income units - 48,396
132,736 84,409
11. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,763 56
2,763 56

Page 16

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

12. Creditors: Amounts falling due within one year

Accruals
13.
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
2025
£
1,940
2025
£
666,428
2024
£
1,745
2024
£
683,175

Financial assets measured at fair value through income and expenditure comprise of investments in stocks and shares.

14. Statement of funds

Statement of funds - current year

Balance at 6 Balance at 6 Gains/ Balance at 5 Balance at 5
April 2024 Income Expenditure (Losses) April 2025
£ £ £ £ £
Unrestricted funds
Unrestricted funds 701,269 33,006 (20,759) (16,115) 697,401
Statement of funds - prior year
Balance at Gains/ Balance at
1 April 2023 Income Expenditure (Losses) 5 April 2024
£ £ £ £ £
Unrestricted funds
Unrestricted funds 643,536 18,418 (23,072) 62,387 701,269

Army Museums Ogilby Trust Fund - This fund was dedicated to providing a temporary exhibition at the Discovery Museum.

Page 17

Docusign Envelope ID: DDDF4071-9758-4E70-AA64-9E6CECE3D194

THE LIGHT DRAGOONS HERITAGE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Fixed asset investments
666,429
Current assets
32,912
Creditors due within one year
(1,940)
Total
697,401
Total
funds
2025
£
666,429
32,912
(1,940)
697,401

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
683,175
19,839
(1,745)
701,269
Total
funds
2024
£
683,175
19,839
(1,745)
701,269

16. Related party transactions

During the year £16,373 was donated from the Light Dragoons Charitable Trust, a charitable trust that shares common Trustees with the Light Dragoons Heritage Trust (2024: £4,286).

Page 18