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. c￿d]er (L￿￿th.. Chaimw) CHARITY REGISTrATION NUMBER 81KI892 PRfNCIPAL ADDRESS IIY Sam￿1 Fo¥ Aven DeerAr Sheifield South y￿.5￿rn S2(1 2AG PRINCIPAL BANKERS Borcla%'s Bank Imce5t LE¥7 2BB INDEPEND￿ EXAMINER A M Bri8ys FMAAT 211 Whe￿￿h RSJMI Addlutt￿t KT15 2ER HIGH TEMPERATURE MECHANICAL TLSTING COMMiftEE TRUSTELS REPORT Yt*rendel 31 Deeember 2025 The mw¢es pres￿1 thur report HI¢M8 with the financia] sthtemmts of the dwin. for the )'eJr 31 D￿nbel 2025. The fir￿1￿1 $L￿eMents ￿le bttn p￿PArty1 bn &cord￿¢t with the xctNJnknB ￿l¢leS sel out ¢M po8¢$ 8 9 *)d ¢ompli with the thanty. s irusi d¢¢d md appli¢ablc14W. CONSTITUTION AND OBJECTS The ¢han"ty establisw a Tnst De￿ ds*ed 24 Juh. 1987 lamendd Mal. 1988) kn pr(*w*. improv¢ fd¥4n for the publJ¢ ￿￿ri1 in the stthw¢ of high t￿Perat￿¢ nthi¢aJ iesbn8 ORGANISATION Under the tern￿ ofth¢Tntyi Ika. ITUSlee5 are nomina*d ￿. repve5emtatii'e & rthiinated a5 t￿d￿Jral e'e•r lh¢ Cwlinthj to prm'ide 8 ffflun for di5cuJsiLm. 0[8￿151n9 kvrf¢renvs and latordorv l.is1￿ publishin8 cwferemw pr(*eeth"nB5 codes of initsalin8 r¢8¢wth T¢tsiiu The surplus for the vur £ 10.48512024 £ 23.￿9). The a¢¢wmdo*d r￿d ¢arrith4 forward 1$ £ l(M),052 (2024 £ 89.567) the ¢han'ty in a strw8 to Wy its objectiies. RESERVES POLICY Th¢ InL¥iet8 considw li to fuw•rd rf¥p•es sufficitmt the urythi needs ofth dwi'ty. RISK MANAGEMENT The trwt¢w hfyi'e WMIn￿ the mJJ"(Y strtt¢81¢. risks Mthich the thAn't)' fac¢s ¢onfirni that systm hal'e beffi e5tabli5hed lo enable re8ular worts to so the necuw. sy ￿ be tak￿ to le55en these risks. During theye4w th¢ follokninB hAi"¢ seTheA ￿ trus*4es kn the d￿'ty.. Dr. P¢*r Barn4wd Candler (Deput%. chWm￿> St8ml ot) bth￿r of the Trusteej L Car￿1 13 M*4" 2026 HICH TEMPERATURE MECHANICAL TLSTING COMMrrrEE 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. $ fJn**ia] ¥niLtses dunng the %eAr and of its fin￿¢41￿ wtsiti¢Jn ￿ the of the l'ear. tn prepgrin8 dM)se flnancial Tn*te49 we kj: Sdea swtsble aLxountsng ond ¢(msiswity' obgerve the aThJ of*¢ C&wiii¢s SORP.. te whethw a￿lICable sthdttrds knd of Thts)m￿ prxtse* have foll¢)w*l subj￿1 L). departur￿ th"sdLwd gJ)d utAaina in the finwKial $w¢nMts' 8rwJ prepare finawai statam￿ (ffl the 8oin8 ¢fjK¢m b•is wd¢ss 1¢ is inapFYowiate th¢ dwi'ty The TnA81e¢s ore respcmibie for keepin8 ftcwth Kkn'ch dLsc105e with r¢4sonable accur￿ 41 anv tsme th¢ fin￿¢1￿1 posits￿ of the thun"h' and 10 enable th¢m 10 c￿￿1¢ the fin￿¢131 staierntnts compl), ￿1th Chariti¢5 Act 21111. the Chan1% and R¢p)rtyl ReBuiatsth ?U(111 ar￿ Bpplicthe la￿ Thv+' we also ￿p(￿1b]e for safe8utsrth"n8 th¢ ￿￿¢$ 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 respL￿1b]e for the Pre[￿atiOn of the ￿£0￿ts in ¥¢OTknc¢ ￿7th the r4uirenxnts ofthe Charities Act 2011 Th¢ dwJ"h s tr￿Ste¢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 etyrril￿tiQn 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* Th￿￿h￿parti￿JlarrnattUs haie¢(*M ￿ mv allenti B•i8 ofiDdependwt eAAwinera rtport ' cuminatson in ac¢4Yd￿ th¢ ¥wal ￿'￿¢t1(￿lS gi}￿ ty. the Chwits. CotThni$sim At) ,052 £ 89,567 Ailocatej to £ I￿.052 £ 891,567 No sqwa¢e Siatunet)i of Total arwj LLEse5 has as all 5wh gails W￿l05st$ haTr¢ deBli wqth in the $thien￿L of financial adiTrill&S. HIGH TEMPERATURE MECHANICAL TESTING COMMITTEE BALAliCESHEET 31 Decernber 2025 2024 No CURRENT ASSErs at knk. >.552 Y.51 89,567 De￿Or$ CURRwf LIABILrrtES cuRR￿AsSETs 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................... aTwJsI￿d¢jnthelrb￿rfrfi. L Candle Tn￿te 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)￿tt￿8 arwj Rerthi'ng Iw Charitie5' Sthtern￿t or RecommeTLduJ Pr￿ts(¢ 4)pliGible to prep2nn8 their acCo￿ts in XC0rdar￿e with the Financial Rerthin8 Standard applicable its the UK and Republic oflreland IFRS 102)- (Chan"b¢s SORP IFRS 102)). the FIn￿￿la[ Re￿tsTr8 s￿dard appli¢abl¢ In the UK and Republic of [rel￿d {FRS 1021 aThJ ￿1th the chan.tses AL# 2011. The Cban"ty' rn￿ts the def￿1￿[#) ora public Fwrfii •iity" wwjer FRS 102. Assets h"abihiies ar¢ iniuallj" re¢o8nisd hi$iori¢al cosi or Irat￿￿tiOn i'alue thernise S￿￿j in the re]cs"wi ¥¢o￿ting wlicv. In Freparirtg the a¢¢o￿ts. the hai'e C￿￿deThJ wthether in appJ!'tll8 the xcounting rMylicie5 rtyuiraq I￿. FRS 102 and ¢h¢ Clw]'ties SORP FPS 102 th¢ r¢5tataneJrt Ofconva￿li%'e ileN¢ reguira N'o r￿later1*￿ts were reqLyfe41 Thc arcounts hai'e be•J a goin8 c4￿ceM 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 ACcuMb￿TED 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 the5tatern￿t olfinarKial ￿1Vib¢S the Chan"ty' is emtill￿A to the i¥wtne and the be qU￿tifi￿ F¥ith It￿)able *¢uw. Tr followw $r￿fiC Fdt'¢ies applia to wtiollar eategones of itKome.' Volwlkn ￿SOu￿ ar¢ indthtsl in the ststsmem offm*Kaai xtivitsc5 thcChan"ts' 15 entttleA to the and the arrM)unt can be qu￿lIf1&1 with TEa50nthe RESOURCES EXPENDED Extxnthtwc is recO￿ns￿ thue is a legal cr cc￿St￿ve obligatsth) ￿ mae a p#¥'n￿l to a th"Ird p*ty. It 1$ Ptub&bl¢ that sdtlern¢nt ￿￿]1 bE rn4Wted and thE anum￿t￿r th¢ obligaticrfj bc ￿￿￿Ted Tcljabh. EX￿th"lure en clwityble x#iiities indwJe5 11r￿oi.erab￿e VAT wd th¢ of th¢ delii'm" of its aaiiEties wd $¢Thi￿$ for its F*neficiaTi&S. All support Costs ar¢ ailttatd to the ¢xK chan"taile •AivO' of the dwity TAXATION Under the proii$io)s ofthe Ina)Uf WMI Clypxati￿ Taws Aa 1988. the is nth sthJ"tLt to the gTOWM15 Ll LS a re8LStered chants" CASH AT BANK AryD IN IL4ND Cth at b*th and cath In hand inclth c&th and short tern Iu"8hh. liqwd irtiesttwjts a thort nwwity of three m(mths or less from the d)* of xquis11i￿ or orthing of the dcwEit lx sirrilar ¥¢(wt CREDITORS AND PROVISIONS Crediiors and prniisia￿ w¢ rwsed the chan't%' h&$ a Ffe5￿t obiigats(KJ Te5ulting fr(wn a ¢vMt th.ill probablv ¥esuJt In th¢ iTar￿fer of [￿dS to a third Fo¥N.' the ank)wJt to 5ettJe the obli8atton be M￿Ur￿l or eStiET￿ r¢liabh. Crd"LtOT5 and prmI$io￿ a￿ nom￿11). re¢08n￿d ￿ tha"r seuierKnl atT¥)L￿t after allo￿7￿8 for tr￿e th'seounts due. FINANCIAL INSTRUMEN15 Tr Charih oniTr. finarKiai a5s¢ts fmwKial I￿￿K11ti<$ of a kindthat qualifv as basic financial irtstrwnfflts B9*"¢ iL8tnEtwits inibdli" rwsed * fra￿lOn 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 reM￿￿tIOn 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 gr0￿d$ that Jt is a resLStergJ chan.￿. LEGAL STATUS OF THE CHARITY The charity esiablisW Ln l¢)87 tr￿t deed dateA 24 1987. to the deed TrEre [￿￿Je in 1988. 4. FEES FOR ￿11*"ATION OF AccouNrs £ 350 £ 350