REGISTERED CHARITY NUMBER: 307301
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
FOR
JOHN EDGAR MEMORIAL TRUST
Martin and Company
25 St Thoma8 Street
Winchest
Hampshire
S023 9HJ

JOIIN EDGAR MEMORIAL TRUST
CON'fTr'NTS OF TIIE FINANCIAI. SI'AI'EMTr:NTS
FOR TIIE YEAR CLYDED 30TH SEPTEMBER 2024
Page
Truste￿, Report
I to 3
Independent Examiner'8 Report
Statement of Flnanclal Activllles
BAIAnce Sheet
Notes to the Flnanelal Statement8
7 to 11

JOHN EDGAR MEMORIAL TRUST
TRUSTEES, RLPORT
liOR THL YEAR ENDED 30TH SEPTEMBER 2024
The trustees present their report with the financial statements of the charity for the year ended 30th September 2024. The
tNstees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Praclice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OWECTIVES AND ACTIVITIES
Objectlves and aims
The Trusl was established in memory of the late John Edgar who died on 21 February 1970. The Tn]st was created by a
Declaration of Trust exccuted by the original Trustees for Ihe advancement of cducation in agriculiure in Hampshire, the
Isle of Wight and adjacent areas. The objcclives are achieved by the I'rn8tec8 yelecting award hold¢r8 at their discrction
who attend a 3-module rc¥idential management training course spon%ored by the Trust.
Publlc benefit
The trusl¢¢s confirn] that they have taken account of ihe Charity Commission's gencral guidance on public bcnefit. The
bcnefjls that arise from the aims of the John Edgar Mcmorial Tru¥l are in the continued dcvelopmenl of educating
individuals in agriculture and the p081tive impact this has on thc fanning community. Beneficiaries of the Tru%t attend a
¢our4c OTgani8ed on behalf of ihe Trust by the Royal Agricultural Univcrsity. Individuals make a contribution of £500
to altend the cour8e but a bursary is available for those who cennot make this contribution and no individual or
organi8ation receive% private bcnefit8 from ihe .1 rust.
ACHIEVEMENT AND PERFORMANC
Charitablc actlvities
Thc Trustee8 conlinue to bc ¥alisfied that the Trust is meeting ils objcctives as plam]ed. Cour8e8 are run bi-annually and
these financial 8tatcmenls, including thc comparatives, reflect how they have been fiu)dcd by inve4tment incomc and
donations.
This year the charity received a legacy of £445,710.
FINANCIAL R Tr.VIEW
Financial posltlon
Nel surplus before gains on investments amounted to £423,321t. Unrealised gain5 on invc%tments amounted to £54,770
and realised gains on disposals in the ycar amounted lo £3,567. The fund balance at 30th S¢pi¢mbcr 2024 amount¢d to
£1,026,880.
Jnvestmenl policy and objeetivey
Undcr the Tru.%i Deed, the charity ha¥ the power to make any investment which the Trustees See fil.
'I"he Trubtees have a policy to maintain investmcnts to ensur¢ thal a sufficient level of income is generated to fund the
ongoing operalional needs of the charity.
Reserves pollcy
li is thc policy of the Trust to maintain its free rcserve8 at a level which generates sufficient investment income to
provide as much training as possiblc in the year and to enable the charity to respond to emerg¢n¢y needs which arise
from tirnc lo tin]e.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is uninCo￿orated and its powers are set out in ils Trust Deed dated 25 September 1970.
Recruitment and appointment of nejv trustee5
By VIr￿e of the natLwe of the charity. there are very few changes in Trustees. When a change is required, the remaining
Tn￿leeS invite a suitable successor who will already have had some involvement with the TrusL
Page I

JOHN EDGAR MEMORIAL TRUST
TRUSTEESI REPORT
FOR TIIE YEAR ENDED 30TFI SEYfEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Trustees have carried out a review of the charit￿8 activities and the risks to which it is exposed and ¢onfirni that
controls are in place to mitigate those risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
307301
Princlpal address
Carter Jonas
3 Royal Court
Kings Worthy
Winchester
Hamp8hire
S023 7TW
Trustees
Mr J Parker
Lord William Selborne
Mr8 G Strang
Mr R Hall
G Hood
Mr8 K E Graham
Secretary
Mr J Read
Assoclatlons Llsted in Deed
Hampyhire Farnier8 Club
Grasshoppers
FIampshire Federation of Young Farniers Club8
Lymington Growmore Club
National Farniers, Union
New Forest Show Committee
South Avon and Stour Agricultural Society
Independent Examlner
David Barr
Martin and Company
25 Si Thomas Street
Winche3ter
Hampshire
S023 9HJ
B Y4nkers
Barclays Bank Pl¢
50 Jewry Strcet
Winchester
S023 8RG
Page 2

RIAL TRU
F. YEARENI)ED 30TH SRtrrEM
Approvcd by thd￿of"the lwd 0ftru1￿5 on.....
u)z£
. and signed on its beh¥lfby.
ft2.r4i&W.;P.
imi Wllll4th Selborrio.:Tn￿tee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
JOHN EDGAR MEMORIAL TRUST
Independent examiner's report to the trustees of John Edgar Memorial Trust
report to the charity trustees on my examination of the accounts of John Edgar Memorial Trnst (the Trnst) for the year
ended 30th September 2024.
Responsibilities and basi5 of report
As the charity truslees of the Trnst you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out
my cxamination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of
the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni
that E am qualifjed to undertake the examinallon because l am a memb¢r of the Institut¢ of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirni that no material matters have comc lo my attention in connection with the
examination giving me cause to believe that in any matcrial respect:
accounting records were not k¢p¢ in respect of the TNst as required by Section 130 of the Act. or
the accounts do not accord with th08e records" or
the account8 do not comply with thc applicable requircmcnl¥ concerning the fonn and contsnt of accounts set out
in the Charitie8 (Accounts and Reports) Rcgulations 2008 other than any requirement that the accounts give a
true and fair view which is not a matter conwidered as part of an indcpcndent examination.
I have no concerns and have come Y4cross no other matlcr8 In connection with thc cxamination to which attention Should
be drawn in this rcport in order to enablc a proper under81anding of the accounts to be reached.
David Barr
Martin and Company
25 St Thomas Street
Winchester
14anipshir
S023 9EIJ
Dale..
Page 4

JOHIY EDGAR MEMORIAL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
2024
Unrestrleted
fund
2023
Total
funds
Notes
INCOME AND EI¥4DOWMENTS FROM
Donations and legacies
464,818
11,037
Investment incom¢
20,476
17,895
Total
485,294
28,932
EXPENDITURE ON
Raising fimds
6,552
6,059
Charltable actlvltits
Agricultural cducation
55,414
1,024
Total
61,966
7,083
Net gains on investments
58,337
2,634
NET INCOME
481,665
24,483
RECONCILIATION OF FUNDS
Total funds brought forward
545,215
520,732
TOTAL FUNDS CARRIED FORWARD
1,026,880
545,215
The notes forni part of these financial statements
Page 5

FIN I,;DGAR MF.MORlIlLI'RUS'I'
30TFI sr.PTEMBER 2024
2024
Uni'estrleltd
fuiid
2023
Total
Notes
FIXED ASSF.TS
948,966
462,889
C.IIRREprt' ASSETS
Debiors
c.asli fit bai)k
12
1,076
77,600
1.024
82,052
78,676
83.076
CREDITORS
Ili)iounls r￿lI[n8 di1¢ lviihln oli¢ yeai,
13
1762>
17301
NCIl' CURRLI NT ASSC'rs
77.914
TCll'AL ASSCITS Lv￿$ CUIIIIENT
LIABILITIES
1,026,880
545,215
NL1' ASSETS
1,026,8811
545.215
ri'llNDS
UiJrcslri¢i¢d tiiiids
14
1,026,880
S45,215
TOI'AL fi UNDS
I,n26,880
545.215
I'l)e fiiilliicinl statC111¢1115 weit api)IDved by tlic Board of I'rLlStee8 niid llLlthoi'lscd for Issue
Hiid w¢r¢ si8iied Dn ils bel)Iifby:
Loi'd Williain Selboi'iic- Ti'iisiee
Mi- i114all Ti'iislee
'riie i)oles fonii i)thit of tlie5e fiiiaii¢ial staleiiieiii
Pnbvc 6

JOHN EDGAR MEMORIAL TRUST
NOTES TO THL FINANCIAL STATEMENTS
FOR'fiiL YEAR ENDED 30TII SFPTEMBER 2024
STATUTORY INFORMATION
The John Edgar Memorial Trust is a charity registered in England and Wales. The charit￿8 registered number
and registered address can be found in the Trustees, Report.
ACCOUNTING POLICIES
Aeeounting conventions
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities prcparing their account5 in accordance with the Trinancial
Reporting Standard applicable in thc UK and Rcpublic of Ircland (P'RS 102) (¢ffectiv¢ l January 2019),.
Financial Reportin¥ Standard 102 "L'he Financial Reporting Standard appli¢able in the UK and Republic of
Ireland, and the Charities Act 2011. The financial stat¢m¢nt8 havc been prepar¢d under thc historical cost
onvention, with the ex¢eption of investments which are included at market value, as modified by the rcvaluation
of certain assets.
The financial 8taLements have been prepared to give a 'truc and faie view and have departcd from the Charities
(Accounts and Reports) Rc¥ulations 2008 only to the extent rcquired to providc a 'tNe and fairf view. This
departure ha.8 involved following Accounlin&y and Rcporting by Charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (fRS102) i8sued in October
2019 rather than the Accounting and Reporting by Charities.. Statement of Recommcnded practicc Cffective from
I st April 2005 which has since bccn withdrawn.
Thc truste￿ consider that there are no material uncertaintiets about the Charity's ability to continue a8 a going
concern.
Income
All income is recogni8ed in the Statcment OF F inancial ActivitieN once the charity has entitlcment to the funds, il
is probablc that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitie8 arc reCOgni￿Cd as expenditure as soon a8 there 1% a legal or constructive obligation committing the
charity to that expendI￿re, it is probable that a transfer of cconomic benLfits will be required in settlement and
Ihc amount of the obligation can be mcasured reliably. Expenditure is accounted for on an accrnals basis and has
been clas¥ificd under hcadings that aggregate all CO&+l related lo the category. Where costs cannot be directly
attributed to particular hcadings they have been allo¢a*d to activities on a baiiili consistent with the usc of
rcsources.
Taxation
Th¢ charity is exempt from lax on its charilable activities.
Fund accounting
All fund5 held by thc charity arc unrestricted general funds which can be used in accordance with the charitable
obj¢ctives at the discretion of the 1'n￿tee$.
Investments
Stocks and shares quoted on the London Stock Exchange are included in the balance sheet at their market value
at the year end. The differences between the market value and the original c05t of the investment are included in
the Statement of Financial Activities. No unquoted investments are held.
Profits and losses arising on the disposal of investments are included in the Statement of Financial Activities.
Page 7
continued..-

JOHIY EDGAR MEMORIAL TRUST
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
DOIYATIONS AND LEGACIES
2024
2023
Donations
Gift aid
Legacies
18,344
764
445,710
10,233
804
464,818
11,037
INVESTMENT INCOME
2024
2023
Portfolio income
Dcposit account interest
19.974
502
17,895
20,476
17,895
RAISING FUNDS
Investment management cost8
2024
2023
Inv&81ment manager fee8
4,808
4,709
CHARITABLE ACTIVITIES COSTS
Direct
Co8L4 (see
note 7)
Support
costs (8ee
note 8)
.1 otals
Agricultural education
54,322
1,092
55,414
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
Cour8e expen$e8
54 J22
Page 8
ontinued...

JOHN EDGAR MEMORIAL TRUST
NOTES TO THE FINANCIAL ST ATEMENTS - continued
FOR TIIE YEAR ENDED 30TH SEPTEMBER 2024
SUPPORT COSTS
Governance
costs
Management
Totals
Agricultural education
318
774
1,092
Support costs, included in the above, are as follows:
Management
2024
Agricultural
education
2023
Total
activities
Insurance
Postage and stationery
W¢bsite
180
163
75
138
318
238
Governance costs
2024
Agricultural
education
2023
Tothl
activities
Indq)endent examiner's fee8
774
786
TRUSTEES, RLMULYERATIOIY AND BENEFITS
There were no trustee8' remuneration or other bencfils for the ycar ended 30th September 2024 nor for the year
ended 30th September 2023,
Trustees, expenses
There were no trusteet4' expenses paid for the year ended 30th September 2024 nor for the year ¢nded
30th September 2023.
io.
STAFF COSTS
There are no employees so consequently no staff costs have been incurred.
Page 9
continued...

JOHN EDGAR MEMOIUAL TRUST
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 30TH SEIryEMBER 2024
ii.
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At Isi October 2023
Additions
Disposals
Revaluations
462,889
527,736
(96,429)
54,770
At 30th Sq)tember 2024
948,966
NET BOOK VALUE
At 30th September 2024
948,906
At 30th September 2023
462.889
There were no investment assets outside the UK.
The historical book coyt of inve%tmenls held at 30th September 2024 was £862,146.
12.
DEBTORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
2024
2023
1,076
1,024
13.
CREDI'foRS: AMOUNTS FALLING DUE WITHIN ONE YLAR
2024
2023
Other creditors
762
750
14.
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.10.23
At
30.9.24
Unrestrlcted fund$
General fund
545,215
481,665
1.026,880
TOTAL FUNDS
545,215
481,665
1,026,880
Page 10
continued...

JOHN EDGAR MEMORIAL TRUST
NOTES TO THL FINAI44CIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
14.
MOVEMENT IN FUNDS - contlnued
Net movement in funds. included in the above are as follows..
Incoming
resoiirc&8
Re¥ources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
485,294
(61,966)
58,337
481,665
TOTAL FUNDS
485,294
(61,906)
58J37
481,665
Comparatives for movement ID fund8
Net
movement
in fimds
At
1.10.22
At
30.9.23
Unrestricted funds
General fund
520,732
24,483
545,215
TOTAL FUNDS
520,732
24,483
545,215
Comparative net movement in funds, included in the above are as follows:
Ineoming
re%ources
Resources
expended
Gains and
losses
Movement
in fund
Unrestricted fundB
General fund
28,932
(7,083)
2,634
24,483
TOTAL FUNDS
28,932
(7,083)
2,634
24.483
15.
RELATED PARTY DISCLOSURES
There were no related party transaclions for the year ended 30th September 2024.
Pagell