Charity registration number 1040187 (England and Wales)
Company registration number 02959461
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Lady Jadranka Beresford-Peirse
Sir Henry Njers de la Poer Beresford-Peirse
John de la Poer Beresford-Peirse
Sir Timothy Clifford
The Hons Anna Somers Cocks OBE
Secretary
Lady Jadranka Beresford-Peirse
Charity number (England and Wales)
1040187
Company number
02959461
Principal address
34 Cadogan Square
London
SW1X 0JL
Registered office
34 Cadogan Square
London
SW1X 0JL
Accountants
Xeinadin
Trinity House
Thurston Road
Northallerton
North Yorkshire
DL6 2NA
Bankers
HSBC Plc
76-78 Kings Road
London
SW3 4TZ
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Accountants' report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 9
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "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

The charity's objective and its principal activity continues to be that of raising funds and awareness in order to rescue and restore monuments and works of art throughout the country of Croatia.

In planning our activities we have kept in mind the Charity Commission Guidance on Public Benefit at our trustee meetings. The focus of our activit i es continues to be the raising of public awareness of the art and culture of Croatia and to support the training of students in conservation, to supply books and scholarly publications to institutions and individuals and to assist with the preservation of ancient collections of books, historic textiles, gardens and works of art generally. Support has been provided by the Trust this year to Libraries and Museums which the public have access to.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The trust has made the following unrestricted grants to organizations:-

Senoa Museum - £875

The trust continues to subscribe for publications and journals which are used in research.

Financial review

Our main source of funds continues to be from donations. The income is applied to the grants made in the furtherance of the Charity's objectives.

The net result for the year was a surplus of £529 (2025: deficit of £704). At the end of the year our reserves stood at £658 (2025: £129).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to the forecast committed expenditure for the next three to six months. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The governing document authorises the Trustees to make and hold investments using the general funds of the charity.

Structure, governance and management

The charity is a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association. The Charity is a registered Charity and the registration number is 1040187. The registered office is 34 Cadogan Square, London, SW1X OJL.

INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

The Trustees who served during the year and who are also the directors for the purpose of company law and are collectively referred to throughout this report as Trustees, were:

Lady Jadranka Beresford-Peirse
Sir Henry Njers de la Poer Beresford-Peirse
John de la Poer Beresford-Peirse
Sir Timothy Clifford
The Hons Anna Somers Cocks OBE

None of the Trustees has any beneficial interest in the company. The board has the power to appoint additional Trustees as it considers fit to do so.

No formal training is given to the trustees but those who are selected all have an inherent interest in the objectives of the charity and its aims.
All decisions relating to the Trust are made by the trustees.

The Trustees' r eport was approved by the Board of Trustees.

Lady Jadranka Beresford-Peirse
Trustee
23 July 2026
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of International Trust For Croatian Monuments Limited for the year ended 31 March 2026, set out on pages 4 to 9 from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of International Trust For Croatian Monuments Limited and state those matters that we have agreed to state to the charity's Trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than International Trust For Croatian Monuments Limited and the charity's Trustees as a body, for our work or for this report.

It is your duty to ensure that The International Trust for Croatian Monuments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of The International Trust for Croatian Monuments Limited. You consider that The International Trust for Croatian Monuments Limited is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of International Trust For Croatian Monuments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin
Trinity House
Thurston Road
Northallerton
North Yorkshire
DL6 2NA
23 July 2026
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Unrestricted
Unrestricted
funds
funds
2026
2025
Notes
£
£
Income from:
Donations and legacies
2
4,230
2,813
Charitable activities
3
855
393
Investments
4
-
6
Total income
5,085
3,212
Expenditure on:
Charitable activities
5
4,556
3,916
Total expenditure
4,556
3,916
Net income/(expenditure) and movement in funds
529
(704)
Reconciliation of funds:
Fund balances at 1 April 2025
129
833
Fund balances at 31 March 2026
658
129

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 5 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
10
1,655
1,235
Cash at bank and in hand
200
465
1,855
1,700
Creditors: amounts falling due within one year
11
(1,197)
(1,571)
Net current assets
658
129
Net assets
658
129
The funds of the charity
Unrestricted funds
658
129
658
129

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 23 July 2026
Lady Jadranka Beresford-Peirse
Trustee
Company registration number 02959461 (England and Wales)
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Charity information

International Trust For Croatian Monuments Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 34 Cadogan Square, London, SW1X 0JL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4
Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under gift aid or deed of covenant is recognised at the time of the donation.

1.5
Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Expenditure which is directly attributable to specific activities has been included in these cost categories.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services.

INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
4,230
2,813
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Linen and book sales
Sales within charitable activities
855
393
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Interest receivable
-
6
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
5
Expenditure on charitable activities
Unrestricted Funds
Unrestricted Funds
2026
2025
£
£
Direct costs
Accountancy fees
997
971
Bank charges
34
90
Scholarly journal subscriptions
1,298
1,897
Linen purchases
775
-
Printing, postage and stationary
336
455
Sundry expenses
241
231
3,681
3,644
Grant funding of activities (see note 6)
875
272
4,556
3,916
Analysis by fund
Unrestricted funds - general
4,556
3,916
6
Grants payable
Unrestricted Funds
Unrestricted Funds
2026
2025
£
£
Grants to institutions:
Senoa museum
875
-
Parker Fine Art
-
247
John Sandoe Books
-
25
875
272
7
Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year.

8
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
INTERNATIONAL TRUST FOR CROATIAN MONUMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
9
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
988
363
Prepayments and accrued income
667
872
1,655
1,235
11
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
417
417
Accruals and deferred income
780
1,154
1,197
1,571
12
Related party transactions

At the year end there was an amount of £417 owing to the trustee and director (2025: £417). The loan is interest free and repayable on demand. Donations of £1,000 were received from 1 trustee (or persons connected to them). This donation was made without any conditions attached.

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