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2025-12-31-accounts

Charity registration number: 284376

Bestobell-Meggitt Welfare Trust

Annual Report and Financial Statements

for the Year Ended 31 December 2025

Bestobell-Meggitt Welfare Trust

Contents (continued)

Reference and Administrative Details 1
Trustee's Report 2 to 4
Independent Auditors' Report 5 to 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 18

Bestobell-Meggitt Welfare Trust

Reference and Administrative Details

Trustee Bestobell Founders Welfare Trust Limited Charity Registration Number 284376 Principal Office Level 19 The Shard 32 London Bridge Street London SE1 9SG Auditor Westcotts (SW) LLP Chartered Accountants Timberly South Street Axminster Devon EX13 5AD Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing ME19 4TA Solicitors Shakespeare Martineau Level 19, The Shard 32 London Bridge Street London SE1 9SG

Page 1

Bestobell-Meggitt Welfare Trust

Trustee's Report

The member presents the annual report together with the financial statements and auditors' report of the charity for the year ended 31 December 2025.

Structure, governance and management

The fund operates in the United Kingdom and is also available to those who work or have worked for the overseas subsidiaries of Bestobell PLC and Meggitt PLC.

Grants to primary beneficiaries are awarded for a wide range of purposes, including:

The Trust is administered by Bestobell Founders Welfare Limited, a limited company, whose directors act on behalf of the Trust. The directors of Bestobell Founders Welfare Trust Limited during the year, none of whom were remunerated for their services to the Trust, are:

Recruitment and appointment of trustees

The sole trustee is Bestobell Founders Welfare Trust Limited, appointed by the original trust deed dated 7 September 1948. Appointment of any further trustee would require amendment to the original trust deed. The power of appointing new directors to the trustee company is exercised by the existing directors.

Objectives and activities

The governing documents of the charity are the Principal Trust Deed dated 7 September 1948, supplemented by later deeds and variations. The principal object of the Trust is the charitable relief of hardship, financial need, or sickness of qualifying employees, pensioners and their widows or other dependents. These objects are furthered by the making of grants or interest-free loans to qualifying individuals. Secondary beneficiaries of the Trust include charities for the relief of hardship, financial need or sickness at the discretion of the Trustee.

Public benefit

The trustee confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

Bestobell-Meggitt Welfare Trust

Trustee's Report (continued)

Financial review

The fund's investment income for the year, after allowing for the recovery of income tax, was £47,697 (2024: £92,746).

The market value of the fund's investments at 31 December 2025 was £1,294,361 (2024: £3,047,014). The Trustee has unrestricted powers of investment and is satisfied that investments held by the charity during the year have been acquired in accordance with its powers of investment. The Trustee has appointed as professional investment managers TrinityBridge.

The directors of the Trustee company believe that the charity's assets are available and adequate to fulfil the obligations of the charity.

Reserves policy

The directors of the Trustee company have established a policy whereby the unrestricted funds held by the charity are maintained in order to generate net income annually which is then expended in line with the charity's aims. This policy has been followed throughout 2025. The charity's unrestricted funds amount to £1,138,344 at the 31 December 2025 (2024: £3,010,800), of which £1,250,524 (2024: £3,003,177) is in investments. The investment portfolio exceeds the unrestricted funds balance because unrestricted funds comprise the charity's net assets, including other current assets and current liabilities in addition to investments. The Trustee company's directors believe that the level of funds held, are adequate for the purpose of fulfilling the object of the charity and are not excessive.

Statement of Trustee's Responsibilities

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

The law applicable to charities requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the member is required to:

The member is responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The member is 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.

The trustee is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 3

Bestobell-Meggitt Welfare Trust

Trustee's Report (continued)

Disclosure of information to auditor

The member has taken steps that ought to have taken as a member in order to make aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The member confirms that there is no relevant information that of and of which the auditor is unaware.

The annual report was approved by the member of the charity on 14 July 2026 and signed on its behalf by:

Mr F C Bedwell on behalf of Bestobell Founders Welfare Trust Limited Trustee

Page 4

Bestobell-Meggitt Welfare Trust

Independent Auditor's Report to the Members of Bestobell-Meggitt Welfare Trust

Opinion

We have audited the financial statements of Bestobell-Meggitt Welfare Trust (the 'charity') for the year ended 31 December 2025, which comprise the Statement of Financial Activities, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustee with respect to going concern are described in the relevant sections of this report.

Other information

The trustee is responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Page 5

Bestobell-Meggitt Welfare Trust

Independent Auditor's Report to the Members of Bestobell-Meggitt Welfare Trust (continued)

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustee's Report.

We have nothing to report in respect of the following matters where the Charities (Accounts and Report) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustee

As explained more fully in the Statement of Trustee's Responsibilities (set out on page 3), the trustee are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustee determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustee are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustee either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Page 6

Bestobell-Meggitt Welfare Trust

Independent Auditor's Report to the Members of Bestobell-Meggitt Welfare Trust (continued)

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Page 7

Bestobell-Meggitt Welfare Trust

Independent Auditor's Report to the Members of Bestobell-Meggitt Welfare Trust (continued)

Use of our report

This report is made solely to the charity trustee in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the trustee those matters we are required to state to trustee in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustee as a body, for our audit work, for this report, or for the opinions we have formed.

Stuart Carrington FCA (Senior Statutory Auditor) For and on behalf of Westcotts (SW) LLP,

Timberly South Street Axminster Devon EX13 5AD

28 July 2026

Page 8

Bestobell-Meggitt Welfare Trust

Statement of Financial Activities for the Year Ended 31 December 2025

Note
Income and Endowments from:
Investment income
2
Total income
Expenditure on:
Raising funds
3
Charitable activities
4, 6
Other expenditure
5
Total expenditure
Net expenditure
Other recognised gains
and losses
Other gains/losses
7
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15
Unrestricted
funds
£
47,697
47,697
(12,368)
(6,175)
(2,092,746)
(2,111,289)
(2,063,592)
191,136
(1,872,456)
3,010,800
1,138,344
Endowment
funds
£
-
-
-
-
-
-
-
-
-
43,837
43,837
Total
2025
£
47,697
47,697
(12,368)
(6,175)
(2,092,746)
(2,111,289)
(2,063,592)
191,136
(1,872,456)
3,054,637
1,182,181
(As restated)
Total
2024
£
92,746
92,746
(24,156)
(4,704)
(79,256)
(108,116)
(15,370)
59,556
44,186
3,010,451
3,054,637

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 15.

The notes on pages 11 to 18 form an integral part of these financial statements. Page 9

Bestobell-Meggitt Welfare Trust

(Registration number: 284376) Balance Sheet as at 31 December 2025

Note
Fixed assets
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year
13
Net current (liabilities)/assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
14
Net assets
Funds of the charity:
Endowment funds
Unrestricted income funds
Unrestricted funds
Total funds
15
2025
£
1,294,361
853
98,134
98,987
(211,067)
(112,080)
1,182,281
(100)
1,182,181
43,837
1,138,344
1,182,181
(As restated)
2024
£
3,047,014
1,605
118,359
119,964
(112,241)
7,723
3,054,737
(100)
3,054,637
43,837
3,010,800
3,054,637

The financial statements on pages 9 to 18 were approved by the board of trustees, and authorised for issue on 14 July 2026 and signed on behalf by:

Mr F C Bedwell on behalf of Bestobell Founders Welfare Trust Limited Trustee

The notes on pages 11 to 18 form an integral part of these financial statements. Page 10

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Bestobell-Meggitt Welfare Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Disclosure exemptions

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a cashflow statement because it is a small charity.

Going concern

The trustee consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Prior period errors

The comparative financial year has been restated due to identifying that donated grants had been omitted. The restatement has resulted in an increase of £79,256 to grant expenses and creditors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Income and endowments

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Page 11

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of the grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Page 12

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee discretion in furtherance of the objectives of the charity.

2 Investment income

Bank interest receivable
Income from listed investments
Unrestricted
funds
General
£
62
47,635
47,697
Total
2025
£
62
47,635
47,697
Unrestricted
Funds
General
£
396
92,350
92,746
Total
2024
£
396
92,350
92,746

3 Investment management costs

Portfolio management Unrestricted
funds
General
£
12,368
12,368
Total
2025
£
12,368
12,368
Unrestricted
Funds
General
£
24,156
24,156
Total
2024
£
24,156
24,156

4 Expenditure on charitable activities

Support costs Unrestricted
funds
General
£
6,175
Total
2025
£
6,175
Unrestricted
Funds
General
£
4,704
Total
2024
£
4,704

Page 13

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

5 Other expenditure

Capital donated to The 4814
Trust
Grants payable
Unrestricted
funds
General
£
2,000,000
92,746
2,092,746
Total
2025
£
2,000,000
92,746
2,092,746
Unrestricted
Funds
General
£
-
79,256
79,256
(As restated)
Total
2024
£
-
79,256
79,256

6 Analysis of support costs

Finance costs
Governance costs
Total
2025
£
95
6,080
6,175
Total
2024
£
88
4,616
4,704

7 Net (losses)/gains on investments

Other gains/losses on listed investments Unrestricted
Funds
£
191,136
2025
£
191,136
Unrestricted
Funds
£
59,556
2024
£
59,556

8 Trustee remuneration and expenses

No trustee, nor any persons connected with them, have received any remuneration from the charity during the year (2024: none).

No trustees have received any reimbursed expenses or any other benefits from the charity during the year (2024: none).

9 Staff costs

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was Nil (2024: Nil).

No employee received emoluments of more than £60,000 during the year (2024: Nil).

Page 14

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

10 Auditors' remuneration

Auditor's fees
Accountancy fees
2025
£
3,706
2,054
5,760
2024
£
2,861
1,755
4,616

11 Fixed asset investments

Valuation
At 1 January 2025
Additions
Disposals
Unrealised gain/(loss) on revaluation
Realised gain/(loss) on revaluation
Transfer to The 4814 Trust
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Listed
investments
£
3,047,014
488,164
(431,953)
148,474
42,662
(2,000,000)
1,294,361
1,294,361
3,047,014

All investments shown above are held at valuation.

The historical cost of investments £1,075,497 (2024: £2,825,231). There has not been a significant reduction in the market values of investments since the year end.

Financial assets held at fair value

Investments are held at fair value which has been provided by the investment managers, TrinityBridge.

12 Debtors

Other debtors 2025
£
853
2024
£
1,605

Page 15

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

13 Creditors: amounts falling due within one year

13 Creditors: amounts falling due within one year
Expenses paid by The 4814 Trust
Grants payable
Accruals
14 Creditors: amounts falling due after one year
Bestobell Founders Welfare Trust Limited
2025
£
33,559
172,002
5,506
211,067
2025
£
100
(As restated)
2024
£
28,314
79,256
4,671
112,241
2024
£
100

Page 16

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

15 Funds

Unrestricted funds
General
General Funds
Endowment funds
Permanent
Permanent Funds
Total funds
Unrestricted funds
General
General Funds
Endowment funds
Permanent
Permanent Funds
Total funds
Balance at
1 January
2025
£
3,010,800
43,837
3,054,637
Balance at
1 January
2024
£
2,966,614
43,837
3,010,451
Incoming
resources
£
47,697
-
47,697
Incoming
resources
£
92,746
-
92,746
Resources
expended
£
(2,111,289)
-
(2,111,289)
Resources
expended
£
(108,116)
-
(108,116)
Gains and
losses
£
191,136
-
191,136
Gains and
losses
£
59,556
-
59,556
Balance at
31
December
2025
£
1,138,344
43,837
1,182,181
Balance at
31
December
2024
£
3,010,800
43,837
3,054,637

Page 17

Bestobell-Meggitt Welfare Trust

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

16 Analysis of net assets between funds

Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Unrestricted
funds
General
£
1,250,524
98,987
(211,067)
(100)
1,138,344
Unrestricted
funds
General
£
3,003,177
119,964
(112,241)
(100)
3,010,800
Endowment
funds
Permanent
£
43,837
-
-
-
43,837
Endowment
funds
Permanent
£
43,837
-
-
-
43,837
Total funds
at 31
December
2025
£
1,294,361
98,987
(211,067)
(100)
1,182,181
Total funds
at 31
December
2024
£
3,047,014
119,964
(112,241)
(100)
3,054,637

17 Related party transactions

The 4814 Trust was set up in 2014 as a Charitable Trust (registered number 1162714). The trustees are FC Bedwell, CE Bedwell, FT Bedwell, FC Argyle and CJ Gardner.

FC Bedwell, CE Bedwell, FT Bedwell and FC Argyle are directors of the Trustee company, Bestobell Founders Welfare Trust Limited.

The charity transferred donated capital of £2,000,000 (2024: £nil) and grants of £92,746 to The 4814 Trust. In 2024 they made grants of £79,256 to The 4814 Trust which were omitted from last years accounts and have been adjusted by a prior period restatement.

The 4814 Trust paid expenses of £5,244 (2024: £4,212) on behalf of Bestobell-Meggitt Welfare Trust.

As at 31 December 2025, £33,559 (2024: £28,314) was owed to The 4814 Trust.

Page 18