Hizh Temperature Mech*nical Tesiing Committee A registered Charity TRUSTEES REPORT AND FINANCIAL STATEMENTS 31 Dttembtr 2025
HIGH TEMPERA TURE MECHANICAL TFSTING COMMITfEE Trnsttts 4nd O(ficern TRUSTEES Dr. Bamard Larrn. cd]er (Lth.. Chaimw) CHARITY REGISTrATION NUMBER 81KI892 PRfNCIPAL ADDRESS IIY Sam1 Fo¥ Aven DeerAr Sheifield South y.5rn S2(1 2AG PRINCIPAL BANKERS Borcla%'s Bank Imce5t LE¥7 2BB INDEPEND EXAMINER A M Bri8ys FMAAT 211 Wheh RSJMI Addluttt KT15 2ER
HIGH TEMPERATURE MECHANICAL TLSTING COMMiftEE
TRUSTELS REPORT
Ytrendel 31 Deeember 2025
The mw¢es pres1 thur report HI¢M8 with the financia] sthtemmts of the dwin. for the )'eJr 31 Dnbel 2025. The
fir11 $LeMents le bttn pPArty1 bn &cord¢t with the xctNJnknB l¢leS sel out ¢M po8¢$ 8 9 )d ¢ompli with the
thanty. s irusi d¢¢d md appli¢ablc14W.
CONSTITUTION AND OBJECTS
The ¢han"ty establisw a Tnst De dsed 24 Juh. 1987 lamendd Mal. 1988) kn pr(w. improv¢ fd¥4n
for the publJ¢ ri1 in the stthw¢ of high tPerat¢ nthi¢aJ iesbn8
ORGANISATION
Under the tern ofth¢Tntyi Ika. ITUSlee5 are nominad . repve5emtatii'e & rthiinated a5 tdJral e
TRUSTEES. RFSPONSIBILITIES IN REiATION TO FINANCIAL STATEMENTS Ye4r 31 D¢ember 2025 applicabl¢ to CILin'ti¢s in England and Watc5 reqwres the Tru51ee5 to finan¢Jai 5taterTKnts for finan¢iul year which giTre o true AThJ fair of the chatsts. $ fJnia] ¥niLtses dunng the %eAr and of its fin¢41 wtsiti¢Jn the of the l'ear. tn prepgrin8 dM)se flnancial Tnte49 we kj: Sdea swtsble aLxountsng ond ¢(msiswity' obgerve the aThJ of¢ C&wiii¢s SORP.. te whethw alICable sthdttrds knd of Thts)m prxtse have foll¢)w*l subj1 L). departur th"sdLwd gJ)d utAaina in the finwKial $w¢nMts' 8rwJ prepare finawai statam (ffl the 8oin8 ¢fjK¢m b•is wd¢ss 1¢ is inapFYowiate th¢ dwi'ty The TnA81e¢s ore respcmibie for keepin8 ftcwth Kkn'ch dLsc105e with r¢4sonable accur 41 anv tsme th¢ fin¢11 posits of the thun"h' and 10 enable th¢m 10 c1¢ the fin¢131 staierntnts compl), 1th Chariti¢5 Act 21111. the Chan1% and R¢p)rtyl ReBuiatsth ?U(111 ar Bpplicthe la Thv+' we also p(1b]e for safe8utsrth"n8 th¢ ¢$ of the chanty rthl for thkn'n8 the d¥Ory orrroud othv irft¥danii¢9.
HIGH TEMPERATURE MECHANICAL TESTING COMMTrrEE INDEPENDENT EK4MINEIiS REPORT TO THE TRUSIEES OF HIGH TEMPERATURE MECHANICAL TFSTIIYC COMMIThEE Yesr ended 31 Dettmber 2025 l Jw m ¢he accounts ofHigh Temwature mekn.cal TeMin8 Conynitt¢e for th¢ i¢ar 31 Deeember 2(>25 wlu.th are set out on pa¥e$ 6 10 10. The ¢hants 5 tru5tec5 aTe respL1b]e for the Pre[atiOn of the £0ts in ¥¢OTknc¢ 7th the r4uirenxnts ofthe Charities Act 2011 Th¢ dwJ"h s trSte¢S c{sider an a"1 is n(M reqwrd for thi's !"e4r th¢ thariuts Act 2(bl l. s. 144(21 (the 21111 Act) th an indeKthd•)t etyrriltiQn is neede li is m). rtspmibility. to". examirR the ¥¢omts s.145 olthe 2011 ACL" 2. follow" the pro¢ureS laid in the thc Chan"ty CoTh)rnission Lmts 5.145(5Kb) of th¢ 2011 Aci. and 51 ThhpartiJlarrnattUs haie¢(M mv allenti B•i8 ofiDdependwt eAAwinera rtport ' cuminatson in ac¢4Yd th¢ ¥wal '¢t1(lS gi} ty. the Chwits. CotThni$sim At) <Kaminii includes a rei"ith" of #troting recor&% kepi Ffi. the chan"Th' a companson of the ¥cOts prtsented with those record5. 11 a]so uhclth Consider1 of Ual Ilen or disclWe5 in the and seekJ"n8 explanati( from l'ou a5 trtte$ nr¢riiin¥ 5wh matters The pro¢ur¢S und¢rtakn do noi woiid¢ 4]1 the ei"idence w'outd b¢ [wd iti an ath'i aEJd l¥)nSeqlIV no opimoj is gji.th as to Nthdher the xcounts prtsenl a and fair Trity". ¥)d the re)rt 1$ lirnited to those mattus set out in the SL2leml belts. IndepeDdttst ¢x•mitt¢r'$ sitemtnt In 7th rnv exa[nllow no matterhrys Come to MJ" All.. "th wi'gs me re&¥Onabl¢C ty iKlic%'e that in mthrial TPea the r4wra))ents.' io kecp xcountsng records in ac¢ord•K¢ with & 130 of the 2011 kn" to prepare aCcOts Mkn'ch ¥cord the cting rOr& wtd Thith the roiYits of the 2011 ACL a¢¢ounting hai¢ noi be¢n tnet or to in mv oixnith4 should dramm in touthe a Froper dew¥jIng ofthe io 13 Mtr" 2026 Mrs A M. Bnw FMA4T 211 WheaL%h Ro Addleste Surrth" KT15 2ER
HIGH TEMPERATURE MECHANANICAL TLSTING COMMITTEE STATEMENT OF FINANCIAL ACllVITIES YureO 31 Detember 2025 2025 2024 wourees Volunlary incott¢". Membership Sub5Cn"l IOM3 CommwLicion Conference SpNLSOTthip Cotlference RegistranL 37.7 Intere51 received 107 168 Vat refd$ 37,807 36.768 Clwi"tab]e activities." SoftwthTt 418 Meeting costs VAT pa%"ments SuF¢iiptions Confm¢e 6.245 3.073 13J03 &781 (20.032) (12272) {7.29)1 {1.4471 Net in¢orning for the %'aT 10,485 23.IH9 Accwnulabj rdS br1 f0Th7rd 89.567 66.518 Accwrllatfd f)d$ ¢arrid forward £ l(K>,052 £ 89,567 Ailocatej to £ I.052 £ 891,567 No sqwa¢e Siatunet)i of Total arwj LLEse5 has as all 5wh gails Wl05st$ haTr¢ deBli wqth in the $thienL of financial adiTrill&S.
HIGH TEMPERATURE MECHANICAL TESTING COMMITTEE BALAliCESHEET 31 Decernber 2025 2024 No CURRENT ASSErs at knk.
.552 Y.51 89,567 DeOr$ CURRwf LIABILrrtES cuRRAsSETs IIMI.052 89.567 NEfASSErs £ 1th).052 £ 89.567 Representrd by.. A¢cumulated F% Unrt5tricted f% £ l(Kl.052 £ 89.567 Approi'dFw theTnkS*W ... 13 kn 2026................... aTwJsId¢jnthelrbrfrfi. L Candle Tnte
HIGH TEMPERATLTRE MECHANICAL TLSTING COMMITTEE ACCOUNTING POLICIES YeArwthd 31 Dottmber 2025 BASIS OF ACCOUNTING The finanoal hai'e been prepral in %dance Mith A¢0)tt8 arwj Rerthi'ng Iw Charitie5' Sthternt or RecommeTLduJ Prts(¢ 4)pliGible to prep2nn8 their acCots in XC0rdare with the Financial Rerthin8 Standard applicable its the UK and Republic oflreland IFRS 102)- (Chan"b¢s SORP IFRS 102)). the FInla[ RetsTr8 sdard appli¢abl¢ In the UK and Republic of [reld {FRS 1021 aThJ 1th the chan.tses AL# 2011. The Cban"ty' rnts the def1[#) ora public Fwrfii •iity" wwjer FRS 102. Assets h"abihiies ar¢ iniuallj" re¢o8nisd hi$iori¢al cosi or IrattiOn i'alue thernise Sj in the re]cs"wi ¥¢oting wlicv. In Freparirtg the a¢¢ots. the hai'e CdeThJ wthether in appJ!'tll8 the xcounting rMylicie5 rtyuiraq I. FRS 102 and ¢h¢ Clw]'ties SORP FPS 102 th¢ r¢5tataneJrt Ofconvali%'e ileN¢ reguira N'o rlater1ts were reqLyfe41 Thc arcounts hai'e be•J a goin8 c4ceM FAsis The dwJ"ts. has $uffiriurt cath and net assets kn c£tinuE the tsw¢ees k]1"t there to no mattiial wKert&nties aiw)ut the ClJan'tr"s th'lits. 10 ¢thtinue a5 a going ACcuMbTED FUNDS There are no S[[1( re5tri(C#JS on th¢ than'ts. $ fwmls aprt from the furthernce of the chan'ty's ain¥. IIYCOME All incoming ffjsowcts iDclth in the5taternt olfinarKial 1Vib¢S the Chan"ty' is emtillA to the i¥wtne and the be qUtifi F¥ith It)able ¢uw. Tr followw $rfiC Fdt'¢ies applia to wtiollar eategones of itKome.' Volwlkn SOu ar¢ indthtsl in the ststsmem offmKaai xtivitsc5 thcChan"ts' 15 entttleA to the and the arrM)unt can be qulIf1&1 with TEa50nthe RESOURCES EXPENDED Extxnthtwc is recOns thue is a legal cr ccStve obligatsth) mae a p#¥'nl to a th"Ird pty. It 1$ Ptub&bl¢ that sdtlern¢nt ]1 bE rn4Wted and thE anumtr th¢ obligaticrfj bc Ted Tcljabh. EXth"lure en clwityble x#iiities indwJe5 11roi.erabe VAT wd th¢ of th¢ delii'm" of its aaiiEties wd $¢Thi$ for its FneficiaTi&S. All support Costs ar¢ ailttatd to the ¢xK chan"taile •AivO' of the dwity TAXATION Under the proii$io)s ofthe Ina)Uf WMI Clypxati Taws Aa 1988. the is nth sthJ"tLt to the gTOWM15 Ll LS a re8LStered chants" CASH AT BANK AryD IN IL4ND Cth at bth and cath In hand inclth c&th and short tern Iu"8hh. liqwd irtiesttwjts a thort nwwity of three m(mths or less from the d) of xquis11i or orthing of the dcwEit lx sirrilar ¥¢(wt CREDITORS AND PROVISIONS Crediiors and prniisia w¢ rwsed the chan't%' h&$ a Ffe5t obiigats(KJ Te5ulting fr(wn a ¢vMt th.ill probablv ¥esuJt In th¢ iTarfer of [dS to a third Fo¥N.' the ank)wJt to 5ettJe the obli8atton be MUrl or eStiET r¢liabh. Crd"LtOT5 and prmI$io a nom11). re¢08nd tha"r seuierKnl atT¥)Lt after allo78 for tre th'seounts due. FINANCIAL INSTRUMEN15 Tr Charih oniTr. finarKiai a5s¢ts fmwKial IK11ti<$ of a kindthat qualifv as basic financial irtstrwnfflts B9"¢ iL8tnEtwits inibdli" rwsed * fralOn ialue and measwa * th¢r s¢ttlanwi value.
HIGH TEMPERATURE MECHANICAL TESTING COMMATfEE NOTES TO THE FINANCIAL STATEMENTS Yevthded 31 Deeember 2025 I. TRUSTEES AND EMPLOYEES REMIINERATIO No reMtIOn paid to am tntstec dunn8 the Tr'w. no emplm.rts thfft'n8 thel'ear. I TAXATION No liabili. aris&s. as the Fwid is ¢x¥w from the InCort and C(wYotsim T% Act 1988. on the gr0d$ that Jt is a resLStergJ chan.. LEGAL STATUS OF THE CHARITY The charity esiablisW Ln l¢)87 trt deed dateA 24 1987. to the deed TrEre [Je in 1988. 4. FEES FOR 11*"ATION OF AccouNrs £ 350 £ 350