REGISTERED COMPANY NUMBER: 02496684 (England and Wales)

REGISTERED CHARITY NUMBER: 702864

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Griffin Trust

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. 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 charity's principal objects and activities continue to be operated at Hooton Park for the following purposes:

(a) Static and mobile exhibition of historic vehicles;

(b) To provide restoration, repair and maintenance facilities for historic vehicles and

(c) To undertake a variety of indoor and outdoor activities organised by the Trust. Activities include trade exhibitions, specialist public exhibitions and displays appropriate to Hooton Park.

Significant activities

The statement of financial activities for the year is set out on page 5 of the financial statements.

Over the past year the Trust has continued to generate funds wherever possible. This has assisted in the general everyday running of the Trust.

Griffin Trust have use of a building, known as the Motor Transport shed No. 2, which they have renovated. At the moment no premises are available to hold events.

The Trust continues to run an archive section to house historic records and material donated to the Griffin Trust. These are used to further the interest of the public and for educational purposes. In the interests of security and public access a significant portion of the paper archive has been lodged with Chester Record and Archive Office.

Relationship with other organisations

The Trust continues to have a close working relationship with the Hooton Park Trust, a private company limited by guarantee, which owns Hooton Park.

FINANCIAL REVIEW

Principal funding sources

The principal sources of funding are income from activities organised by the Trust and general fundraising events (for example, auto-jumbles and aviation fairs).

Reserves policy

The trustees consider that all the charity's current funds form a general, unrestricted, fund. The trustees consider that all surplus income should be held in reserve, until further developments can be considered.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The identification of potential new members and their recruitment is the responsibility of all serving directors. Trustees are recruited from within the volunteer base where possible or through local volunteer agencies and publications. All new recruits must be committed to the future development of the Trust and able to make a contribution on a regular basis.

Directors and trustees

A full list of those serving during the year is given below.

The affairs of the Trust are managed by the council members, being directors and trustees. Council members retire after 3 years service, but if eligible, may offer themselves for re-election, at a general meeting.

Clause 39 of the Articles of Association states that the number of elected council members shall not be less than 5 nor more than 14.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02496684 (England and Wales)

Registered Charity number

702864

Registered office

The Bunker

Airfield Way

Hooton Park

Ellesmere Port

Cheshire

CH65 1BQ

Trustees

R W Marsh Chairman

M D Foulkes

C Carron

Mrs C Thomas

Independent Examiner

A M Bagnall

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

Accountants

Johnstone Howell & Co.

104 Whitby Road

Ellesmere Port

Cheshire

CH65 0AB

Bankers

Lloyds TSB

15-19 Marina Drive

Ellesmere Port

Cheshire

CH65 0AS

Approved by order of the board of trustees on 8 September 2026 and signed on its behalf by:

Mrs C Thomas - Trustee

Independent examiner's report to the trustees of The Griffin Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A M Bagnall

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

8 September 2026

2025

2024

Unrestricted

fund

Total funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,082

2,172

Charitable activities

Activities in furtherance of the charity's objectives

75

1,155

Other trading activities

2

100

-

Total

2,257

3,327

EXPENDITURE ON

Raising funds

1,363

1,031

Charitable activities

Activities in furtherance of the charity's objectives

1,427

5,101

Other

627

526

Total

3,417

6,658

NET INCOME/(EXPENDITURE)

(1,160

)

(3,331

)

RECONCILIATION OF FUNDS

Total funds brought forward

32,824

36,155

TOTAL FUNDS CARRIED FORWARD

31,664

32,824

2025

2024

Unrestricted

fund

Total funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

24,557

24,557

CURRENT ASSETS

Debtors

7

500

217

Cash at bank

7,353

8,763

7,853

8,980

CREDITORS

Amounts falling due within one year

8

(746

)

(713

)

NET CURRENT ASSETS

7,107

8,267

TOTAL ASSETS LESS CURRENT LIABILITIES

31,664

32,824

NET ASSETS

31,664

32,824

FUNDS

9

Unrestricted funds

31,664

32,824

TOTAL FUNDS

31,664

32,824

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 8 September 2026 and were signed on its behalf by:

C Thomas - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Exhibits

-

not provided

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Taxation

The charity is exempt from corporation 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.

Company status

The Trust is a company limited by guarantee. The number of members of the company is unlimited. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Trust.

2.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Membership fees

100

-

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Surplus on disposal of fixed assets

-

(1,050

)

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,172

Charitable activities

Activities in furtherance of the charity's objectives

1,155

Total

3,327

EXPENDITURE ON

Raising funds

1,031

Charitable activities

Activities in furtherance of the charity's objectives

5,101

Other

526

Total

6,658

NET INCOME/(EXPENDITURE)

(3,331

)

RECONCILIATION OF FUNDS

Total funds brought forward

36,155

TOTAL FUNDS CARRIED FORWARD

32,824

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Exhibits

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025 and 31 December 2025

24,551

15,546

2,050

1,089

43,236

DEPRECIATION

At 1 January 2025 and 31 December 2025

-

15,545

2,049

1,085

18,679

NET BOOK VALUE

At 31 December 2025

24,551

1

1

4

24,557

At 31 December 2024

24,551

1

1

4

24,557

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

500

217

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

746

713

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

32,824

(1,160

)

31,664

TOTAL FUNDS

32,824

(1,160

)

31,664

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

2,257

(3,417

)

(1,160

)

TOTAL FUNDS

2,257

(3,417

)

(1,160

)

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

36,155

(3,331

)

32,824

TOTAL FUNDS

36,155

(3,331

)

32,824

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

3,327

(6,658

)

(3,331

)

TOTAL FUNDS

3,327

(6,658

)

(3,331

)

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

Net

movement

At

At 1.1.24

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

36,155

(4,491

)

31,664

TOTAL FUNDS

36,155

(4,491

)

31,664

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

5,584

(10,075

)

(4,491

)

TOTAL FUNDS

5,584

(10,075

)

(4,491

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.