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2025-05-31-accounts

REGISTERED CHARITY NUMBER: 050180

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2024

for

Friends Of Glasgow Royal Infirmary SCIO

Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG

Friends Of Glasgow Royal Infirmary SCIO

Contents of the Financial Statements for the Year Ended 31 May 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14

Friends Of Glasgow Royal Infirmary SCIO

Report of the Trustees for the Year Ended 31 May 2024

The trustees present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of 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

Objectives and aims

The organisation's purposes are the advancement of heritage, culture and science by:

such other charitable purposes as so not follow under the preceding objects, but may be - reasonably regarded as fulfilling similar goals.

Significant activities

Since setting up in March 2021 the Trustees have undertaken the process of fundraising towards its primary objective of creating a museum to celebrate the history of the Glasgow Royal infirmary and its contributions to the people of Glasgow since 1794. The Trustees are pleased to say that the museum opened its first exhibition on 31st May 2022, covering the groundbreaking work of Joseph Lister, Rebecca Strong and John MacIntyre, as well as a fascinating insight into the history of the buildings of the GRI from 1794 to the present day.

The exhibition celebrating the life and work of Sir William Macewan completed in October 2024. This was supported by a grant from the Friends of Glasgow museum and was a huge success. The Macewan exhibition has now been replaced with the smallpox exhibition which launched in October 2024, looking at the impact of smallpox worldwide.

The charity also hosted a book-signing by Lindsey Fitzharris of her 3 books - the Butchering Art, the Facemaker and Plague Busters, which was a huge success.

The medicinal garden and Royal Infernery officially opened in the spring of 2024, significantly enhancing the museum experience. The garden design includes the nature drawing created by schoolchildren at the local school. Grants from Edringtons, Friends of Glasgow museums, Incorporation of gardeners along with generous plant donations from the West end Garden Centre helped to create the wild flower meadow and medicinal garden.

The bees are continuing to thrive this year despite the poor summer. We continue to run a sponsor a bee programme and celebrated World Bee Day on the 20th May this year. The medicinal garden will be a welcome source of food for the bees in the coming year.

Donated facilities and services

The work of the Charity would not be possible without the support of the Glasgow Royal Infirmary itself, on who's grounds the museum and bee garden are hosted at no cost to the Charity.

FINANCIAL REVIEW Financial position

The charity reported a surplus of £13,390 in the year (2023: £8,539).

Page 1

Friends Of Glasgow Royal Infirmary SCIO

Report of the Trustees for the Year Ended 31 May 2024

FINANCIAL REVIEW

Reserves policy

The Trustees have agreed a reserves policy of the organisation to ensure the smooth running of future events, expansion of the gardens and maintaining the life of the bees. The organisation aims to always hold reserves of at least 3 to 4 months operating costs and this requirement has been achieved at year end.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by the provisions of its constitution and constitutes a Scottish Charitable Incorporated Organisation (SCIO), as defined by the Charities and Trustee Investment Act (Scotland) 2005. It has a single tier structure and as such the trustees are the members of the charity.

Recruitment and appointment of new trustees

The constitution of the organisation requires that there must be between 3 and 12 trustees at any time, to manage the activities of the charity. The Trustees, having considered the needs of the organisation and with regard to this requirement, may appoint trustees to the board.

Organisational structure

The Trustees hold regular meetings to discuss the business of the charity and decide upon actions required to further the objects of the charity, including but not limited to monitoring and controlling the financial position of the organisation.

The Trustees of the charity are also required by its constitution to be members of the SCIO as the Charities and Trustee Investment (Scotland) Act 2005 requires that certain decisions can only be made by the members of the organisation.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

050180

Principal address

111 Dowanhill Street Glasgow G12 9EWQ

Trustees

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Independent Examiner

Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG

Page 2

Friends Of Glasgow Royal Infirmary SCIO

Report of the Trustees for the Year Ended 31 May 2024

Approved by order of the board of trustees on 24 February 2025 and signed on its behalf by:

Page 3

Independent Examiner's Report to the Trustees of Friends Of Glasgow Royal Infirmary SCIO

Independent examiner's report to the trustees of Friends of Glasgow Royal Infirmary SCIO ('the charity')

I report to the charity trustees on my examination of the accounts of the charity for the year 1 June 2023 to 31 May 2024.

Responsibilities and basis of report

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. I am a chartered accountant who holds and a practising certificate with ICAS (institute of Chartered Accountants Scotland). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the following requirements have not been met:

I further confirm that there are no matters to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG

24 February 2025

Page 4

Friends Of Glasgow Royal Infirmary SCIO

Statement of Financial Activities for the Year Ended 31 May 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
9,838
22,111
Other trading activities
3
1,430
-
Total
11,268
22,111
EXPENDITURE ON
Raising funds
4
3,899
-
Charitable activities
General
14,627
1,463
Total
18,526
1,463
NET INCOME/(EXPENDITURE)
(7,258)
20,648
RECONCILIATION OF FUNDS
Total funds brought forward
12,446
9,090
TOTAL FUNDS CARRIED FORWARD
5,188
29,738
2024
Total
funds
£
31,949
1,430
33,379
3,899
16,090
19,989
13,390
21,536
34,926
2023
Total
funds
£
19,756
2,931
22,687
12,379
1,769
14,148
8,539
12,997
21,536

The notes form part of these financial statements

Page 5

Friends Of Glasgow Royal Infirmary SCIO

Balance Sheet 31 May 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
7
-
13,164
CURRENT ASSETS
Cash at bank
5,188
16,574
CREDITORS
Amounts falling due within one year
8
-
-
NET CURRENT ASSETS
5,188
16,574
TOTAL ASSETS LESS CURRENT
LIABILITIES
5,188
29,738
NET ASSETS
5,188
29,738
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
2024
Total
funds
£
13,164
21,762
-
21,762
34,926
34,926
5,188
29,738
34,926
2023
Total
funds
£
11,064
12,446
(1,974)
10,472
21,536
21,536
12,446
9,090
21,536

The financial statements were approved by the Board of Trustees and authorised for issue on 24 February 2025 and were signed on its behalf by:

- Trustee

The notes form part of these financial statements

Page 6

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements for the Year Ended 31 May 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005.

The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10% on reducing balance

Fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and impairment.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 7

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

2.
DONATIONS AND LEGACIES
Donations
Grants
Grants received, included in the above, are as follows:
CAF
3.
OTHER TRADING ACTIVITIES
Honey sales & bee sponsorship
4.
RAISING FUNDS
Raising donations and legacies
Event expenses
Just giving fees
Support costs
2024
£
9,838
22,111
31,949
2024
£
22,111
2024
£
1,430
2024
£
3,683
216
-
3,899
2023
£
16,756
3,000
2023
£
16,756
3,000
19,756
2023
£
3,000
2023
£
2,931
2023
£
1,228
216
10,935
2023
£
2,931
12,379

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.

continued...

Page 8

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,756
3,000
Other trading activities
2,931
-
Total
19,687
3,000
EXPENDITURE ON
Raising funds
12,379
-
Charitable activities
General
540
1,229
Total
12,919
1,229
NET INCOME
6,768
1,771
RECONCILIATION OF FUNDS
Total funds brought forward
5,678
7,319
TOTAL FUNDS CARRIED
FORWARD
12,446
9,090
Total
funds
£
19,756
2,931
22,687
12,379
1,769
14,148
8,539
12,997
21,536

continued...

Page 9

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

7.
TANGIBLE FIXED ASSETS
COST
At 1 June 2023
Additions
At 31 May 2024
DEPRECIATION
At 1 June 2023
Charge for year
At 31 May 2024
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 9)
9.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
2024
£
-
2024
£
-
Fixtures
and
fittings
£
12,474
3,563
Fixtures
and
fittings
£
12,474
3,563
16,037
1,410
1,463
2,873
13,164
11,064
2023
£
1,974
2023
£
1,974

continued...

Page 10

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

10. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.6.23 in funds 31.5.24
£ £ £
Unrestricted funds
General fund 12,446 (7,258) 5,188
Restricted funds
Restricted fund 9,090 20,648 29,738
TOTAL FUNDS 21,536 13,390 34,926
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 11,268 (18,526) (7,258)
Restricted funds
Restricted fund 22,111 (1,463) 20,648
TOTAL FUNDS 33,379 (19,989) 13,390
Comparatives for movement in funds
Net
movement At
At 1.6.22 in funds 31.5.23
£ £ £
Unrestricted funds
General fund 5,678 6,768 12,446
Restricted funds
Restricted fund 7,319 1,771 9,090
TOTAL FUNDS 12,997 8,539 21,536

continued...

Page 11

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 19,687 (12,919) 6,768
Restricted funds
Restricted fund 3,000 (1,229) 1,771
TOTAL FUNDS 22,687 (14,148) 8,539

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 1.6.22
in funds
£
£
Unrestricted funds
General fund
5,678
(490)
Restricted funds
Restricted fund
7,319
22,419
TOTAL FUNDS
12,997
21,929
At
31.5.24
£
5,188
29,738
34,926

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 30,955 (31,445) (490)
Restricted funds
Restricted fund 25,111 (2,692) 22,419
TOTAL FUNDS 56,066 (34,137) 21,929

continued...

Page 12

Friends Of Glasgow Royal Infirmary SCIO

Notes to the Financial Statements - continued for the Year Ended 31 May 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.

Page 13

Friends Of Glasgow Royal Infirmary SCIO

Detailed Statement of Financial Activities
for the Year Ended 31 May 2024
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Honey sales & bee sponsorship
Total incoming resources
EXPENDITURE
Raising donations and legacies
Event expenses
Just giving fees
Support costs
Management
Postage and stationery
Sundries
Fixtures and fittings
Information technology
Computer expenses
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2024
£
9,838
22,111
31,949
1,430
33,379
3,683
216
3,899
9,277
3,523
1,463
14,263
1,107
720
19,989
13,390
2023
£
16,756
3,000
19,756
2,931
22,687
1,228
216
1,444
8,421
2,066
1,229
11,716
448
540
14,148
8,539

This page does not form part of the statutory financial statements

Page 14

Friends Of Glasgow Royal Infirmary SCTO

Report of the Trustees for the Year Ended 31 May 2025

Independent Examiner Stevenson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG

STATEMENT OF TRUSTEES' RESPONSIBILITIES | a The Trustees are responsible for ensuring proper financial management, safeguarding the charity's assets, and preparing accurate annual reports in accordance with OSCR requirements. Approved by order of the board of trustees on 19 November 2025 and signed on its behalf by:

|

Page 3

NNLE RT a eeeae ee —————

Friends Of Glasgow Royal Infirmary SCIO

Balance Sheet 31 May 2025

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----- Start of picture text -----
31,5,25 315.24
Unrestricted Restricted Total Total
fund fund funds funds
FIXED Notes f £ f f
ASSETS
t Tangible assets 5 11,848 - 11,848 13,164
} CURRENT ASSETS
' Cash at bank 18.545 8.434 26,979 21,762
f NET CURRENT ASSETS 18,545 8,434 26,979 21,762
TOTAL ASSETS LESS CURRENT
LIABILITIES 30,393 8.434 38,827 34,926
NET ASSETS 30,393 8,434 38,827 34,926
FUNDS 6
Unrestricted funds 30,393 5,188
Restricted funds 8.434 29.738
TOTAL FUNDS 38,827 34,926
The financial statements were approved by the Board of Trustees and authorised for issue on
19 November 2025 and were- on its behalf by:
.
the notes form part of these financial statements
----- End of picture text -----

Page 6

111 Dowanhill Street

Glasgow G12 9EQ Company House registered CS004634 https://friendsofgri.org/ info@friendsofgri.co.uk

Annual Report 2025

Friends of Glasgow Royal Infirmary SCIO is a charity registered in Scotland with number SC050180

Message from the Chair

It has been another busy year for the Friends of Glasgow Royal Infirmary. Highlights include music recitals, new exhibitions and our annual participation in Doors Open Days. Our bees have also been busy with another bumper crop of honey produced for sale at our Christmas Carol Service.

Our popular #musicinthegri concert series has been a great success, featuring compositions performed by the Resol Quartet to celebrate the history of Glasgow Royal Infirmary.

The ‘Smallpox’ exhibition, our second major exhibition, was a great success and launched with an excellent talk by Dr Peter Davies, a registrar training in Infectious Diseases. Our current exhibition ‘Sunshine on a Dull Day’ is on display until the end of 2025. This is a project that was formed in conjunction with the Renal Unit and Art in Hospital showcasing patient artwork alongside an exhibition about the history of dialysis.

The medicinal and biodiversity gardens continue to flourish thanks to dedicated volunteers and support from Evelyn Partners this summer.

Our December Carol Service at the Cathedral, featuring children from St Mungo’s Primary School, provided a lovely festive close to 2025. As we move into 2026, many more events are planned to further engage the community and celebrate GRI’s remarkable legacy.

Chair of Friends of Glasgow Royal Infirmary

February 2025

Introduction

Friends of Glasgow Royal Infirmary (FOGRI) is a registered charity founded in 2020 with the purpose of advancing heritage, culture, and science by establishing and maintaining a museum within Glasgow Royal Infirmary (GRI), and by celebrating its rich history and medical legacy.

We have created a museum where visitors, including schoolchildren, can explore the hospital’s contribution to global medicine. In addition to heritage preservation, we promote sustainability through the maintenance of medicinal and biodiversity gardens and by hosting beehives within the hospital grounds.

Glasgow Royal Infirmary from The Necropolis

The following are just some of the notable people associated with GRI:

Structure and Governance

Friends of Glasgow Royal Infirmary (FoGRI) is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution, adopted in 2020. The Board of Trustees meets regularly to oversee governance, strategy, and compliance. Trustees bring expertise from healthcare, science, business, and heritage sectors.

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For more information about Friends of Glasgow Royal Infirmary, please visit our website at www.friendsofgri.org. We are on YouTube, Bluesky, Facebook and Instagram @friendsofgri. We can be contacted at info@friendsofgri.org

Key Achievements and Activities 2024–2025

This year has seen continued growth in our activities, outreach, and public engagement. Major achievements include:

NHS Greater Glasgow & Clyde Health Board.

Visitors

Museum opening times are Tuesday -Friday from 11am-3pm, and Saturday 12-4pm. Visitors from all over the world have signed our visitors book and 152 have left reviews on Trip Advisor. We have been awarded a TripAdvisor travelers award in 2024 and 2025.

Links

The Museum

Since the museum opened in May 2022, we have had excellent feedback both verbal and via Trip Advisor. We have had 152 reviews in total with 149 rated excellent and 3 very good. We have had positive feedback about our Smallpox Exhibition that has now been replaced with the current exhibition about renal dialysis with an Art project supported by Art in Hospital. A variety of work has been produced by patients attending for renal dialysis to produce the exhibition called ‘Sunshine on a Dull Day’. The art exhibition is on display in the newly refurbished medical block foyer.

The museum is staffed by an ever-expanding pool of volunteers that has allowed us to extend our opening hours on Tuesday to Friday 11am to 3pm and Saturdays 12-4pm. We happily take groups on private tours and if we are available will always open for visitors at other times.

Music in the Museum

We were delighted to present a year long series of lunchtime concerts supported by the Hugh Fraser Foundation and Creative Scotland. The Resol Quartet became our resident artists played debt works by emerging composers inspired by Glasgow Royal Infirmary alongside music to illustrated it’s cultural and historic context.

Visitors enjoyed diverse music throughout the year from Indian Sitar to Scots Fiddle, Baroque to Contemporary and a unique chance to hear the Baroque musical depiction of surgery from the court of Louis XIV along with a modern reflection of anaesthesia by .

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Archives

We continue to have help from 2 graduates from the Museum Studies course who help with archiving our collection that is now available to view on www.ehive.com. We have had many wonderful donations of items including a teapot made by Cumnock pottery as a gift to Nurse Campbell ward 17 in 1898.

If you have any items that you think may be of interest, please email us at info@friendsofgri.org

The Medicinal and Biodiversity Gardens

The museum experience has been significantly improved this year when we officially opened the medicinal and biodiversity gardens including the Royal Infernery. Part of the garden design includes artwork created by the schoolchildren at the local school St Mungo’s.

We had additional help this year from Evelyn Partners when 10 volunteers joined us on 28[th] March 2025 to help plant out and weed the gardens in preparation for the summer. New signage and planters were installed, and we have had continued support and advice from from the Botanic Gardens. Members of the Greyfriars community gardens on High Street have helped us with the garden maintenance and have solved out water issue by donating a couple of water butts.

In the adjacent cemetery, we helped members of the Trades House plant pear trees to celebrate the history of the pear tree in Glasgow.

We have been awarded a grant from Glasgow City Council to renovate the sentry box and create a wonderful Bee trail highlighting the important historical stores of this are. This will form a major piece of work for 2026.

Bees

Our bees have been a great success due to the excellent summer weather. We continue to run a sponsor a bee programme that is available via our website. We have our annual honey sale in December.

The medicinal garden and newly planted biodiversity garden will be an additional source of food for our bees in the coming year.

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Funding and Financial Review

The charity continues to be funded through donations, sales of honey and merchandise, and grants from supportive organisations. In 2024–25, FoGRI received funding from Creative Scotland and the Hugh Fraser Foundation to support the music programme, and contributions from Evelyn Partners and private donors for garden projects.

Financial statements for the year ended 31 March 2025 will be presented separately.

Reserves Policy

The Trustees aim to maintain sufficient unrestricted reserves to ensure stable operations and cover at least six months of essential running costs. Any surplus is reinvested into heritage preservation, education, and public engagement.

Future Plans

Plans for 2026 include developing the Bee Trail project, launching new educational resources, and ex panding our digital archive.

We will continue to collaborate with local schools, universities, and heritage organisations, and purs ue additional grant funding for museum improvements and community programmes.

Trustees’ Responsibilities and Approval

The Trustees are responsible for ensuring proper financial management, safeguarding the charity’s assets, and preparing accurate annual reports in accordance with OSCR requirements. This report was approved by the Trustees on 19[th] January 2026 and signed on their behalf by:

==> picture [179 x 97] intentionally omitted <==

............................................................. Trustee