| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| THE TEMPLE TRUST |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FOR |
| THE TEMPLE TRUST |
| THE TEMPLE TRUST |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 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 TEMPLE TRUST (REGISTERED NUMBER: 02887174) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 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 January 2026. 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 principal object of the Trust is to preserve for the benefit of the people of the nation at large, whatever of its historical, architectural or constructional heritage may exist in England and Wales in the form of buildings and land of particular beauty or historical, architectural or constructional interest. |
| Significant activities |
| In 2025 online visitor bookings continued at a consistent pace for the second full season since the launch of our website in 2024. According to the administrative figures on the website during the 2025 season (from March 1st to December 31st) there were precisely 400 online bookings to visit the Shell House providing a total revenue of £4,474. This is an average spend of slightly more than £11 per online booking. Of course the Stripe Payment System takes a small fee from each booking but overall the above figures give us an idea of the interest and income the website is providing us. |
| During 2025 we finally implemented much needed works to the Shell House Car Park. These works were successfully completed, including repair/partial replacement of the timber and wire fence, a brand new 14ft wide timber gate (to accommodate a safe clearance for 16 seater mini buses), and a re-gravelled car parking surface (which has helped to reduce the tendency for the car park to get muddy or 'boggy' in rainy weather). |
| Our new local grounds maintenance contractor, Huw Lewis, did an excellent job in 2025 of keeping all areas trim and neat looking. Many visitors reported that it all looks "well cared for". |
| The scaffolded protective cover ("tin hat") on the Shell House continued to keep the building dry and the interior in particular has had a chance to dry out. |
| During the year our architect Mark Vines finally managed to get us conditional listed building planning permission for remedial works to The Cilwendeg Shell House. The conditions of the planning consent require us to carry out an Investigative Works Programme in order to establish the best way of repairing the building at a conservation level. Once we have carried out the Investigative Works Programme there will be another period of consultation with the Pembrokeshire CC Planning Department and CADW. After the consultation period is completed we will then be able to develop a more detailed Main Works Programme. The Main Works will ultimately be granted full permission by way of discharge of the planning conditions. |
| In November 2025 we made a pre-application for grant funding for the works to The Shell House from the Historic Houses Foundation (now re-named the Country Houses Foundation). |
| FINANCIAL REVIEW |
| Financial position |
| The trust's incoming resources for the year amounted to £4,920 (2025 - £6,315) the analysis being shown in the accompanying statement of financial activities. |
| The net expenditure was £103 (2025 - £2,141). |
| There was no capital expenditure for the year to 31 January 2026. |
| The funds position at 31 January 2026 is shown in the accompanying balance sheet. |
| Reserves policy |
| It is the policy of the trust to ensure that a suitable income stream is generated from the fund assets to finance the ongoing work of the charity and to cover management and administration and support costs. The funds are represented by bank deposits. The fund also holds the tangible fixed assets, which include The Cilwendeg Shell House. |
| THE TEMPLE TRUST (REGISTERED NUMBER: 02887174) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| FUTURE PLANS |
| To date, the seasonal tally of online bookings from the website in 2026 has been encouraging.. We still have just under four months left in the season, so it is looking likely we will exceed the takings of 2025. Also, I can report that we were surprised to find that visitors are still making small cash donations using the donations box fixed onto the inside railing of The Shell House entrance. |
| Late in the 2025 season we changed the online booking form to try to gather more information by asking visitors to indicate how they learned about The Cilwendeg Shell House. At the end of 2026 this information will be tallied up to help us get a better picture of how we are connecting with the public and how we might improve that connection. |
| In early 2026 a journalist named Karen Lynch visited The Shell House. She produces a very well subscribed blog titled 'The Folly Flaneuse'. She subsequently posted an excellent piece about The Cilwendeg Shell House - not only about the history of the building but also about our restoration in 2004-6 and - usefully - something about our current project of remedial damp proofing works. As a result of her blog we received two online donations totalling £150. |
| Our pre-application to the Country Houses Foundation (CHF) for grant funding was accepted for consideration at the end of 2025 and then in May 2026 we met on site with the trustees and the director of the Foundation in order to discuss the works project. We were subsequently invited to submit a Full Application, which we did in June 2026. The CHF board of trustees subsequently met in July 2026 to consider our Full Application for the Investigative Works Programme. In September 2026 the CHF offered us a grant for a revised Programme in the amount of £13,260. We are currently working with Mark Vines of Acanthus Holden Architects and The Country Houses Foundation towards implementing the revised Investigative Works Programme. Some of the preliminaries for these works are anticipated in the Autumn 2026 or early 2027. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The Temple Trust is a Charitable Company, Limited by Guarantee and not having a Share Capital, as defined by the Companies Act 2006. Each member undertakes that, in the event of the Trust being wound up while he/she is a member thereof, or within one year of ceasing to be a member, he/she will contribute a sum not exceeding £5, as may be required for the payment of the debts and liabilities of the Trust and of the costs, charges and expenses of such winding up sum. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| THE TEMPLE TRUST (REGISTERED NUMBER: 02887174) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Independent Examiner |
| K J Randall FCA |
| Llewelyn Davies |
| Chartered Accountants |
| 50 Queen Street |
| Pembroke Dock |
| Pembrokeshire |
| SA72 6JE |
| Bankers |
| CAF Bank Ltd |
| 25 Kings Hill Avenue |
| Kings Hill |
| West Malling |
| Kent |
| ME19 4JQ |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| THE TEMPLE TRUST |
| Independent examiner's report to the trustees of The Temple Trust ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2026. |
| 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. |
| K J Randall FCA |
| Llewelyn Davies |
| Chartered Accountants |
| 50 Queen Street |
| Pembroke Dock |
| Pembrokeshire |
| SA72 6JE |
| 12 October 2026 |
| THE TEMPLE TRUST |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 2026 | 2025 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 20,103 |
| THE TEMPLE TRUST (REGISTERED NUMBER: 02887174) |
| BALANCE SHEET |
| 31 JANUARY 2026 |
| 2026 | 2025 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 8 |
| Unrestricted funds | 18,521 |
| Restricted funds | 1,582 |
| TOTAL FUNDS | 20,103 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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. |
| THE TEMPLE TRUST (REGISTERED NUMBER: 02887174) |
| BALANCE SHEET - continued |
| 31 JANUARY 2026 |
| 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 |
| THE TEMPLE TRUST |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 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. |
| 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. |
| 2. | INVESTMENT INCOME |
| 2026 | 2025 |
| £ | £ |
| Deposit account interest |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 January 2026 nor for the year ended 31 January 2025. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 January 2026 nor for the year ended 31 January 2025. |
| THE TEMPLE TRUST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| Transfers between funds | (2,000 | ) | 2,000 | - |
| Net movement in funds | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 20,474 | 1,770 |
| TOTAL FUNDS CARRIED FORWARD | 18,521 | 1,582 | 20,103 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | and |
| property | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 February 2025 and 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Loan to Cilwendig Shell House fund |
| Trustees' guarantees | 35 | 35 |
| THE TEMPLE TRUST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Loan from General fund |
| Accrued expenses |
| 8. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.2.25 | in funds | 31.1.26 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 18,521 | (80 | ) | 18,441 |
| Restricted funds |
| Cilwendig Shell House | 1,547 | (23 | ) | 1,524 |
| Trustees' guarantees | 35 | - | 35 |
| (23 | ) |
| TOTAL FUNDS | (103 | ) | 20,000 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 298 | (378 | ) | (80 | ) |
| Restricted funds |
| Cilwendig Shell House | 4,622 | (4,645 | ) | (23 | ) |
| TOTAL FUNDS | ( |
) | (103 | ) |
| Comparatives for movement in funds |
| Net | Transfers |
| movement | between | At |
| At 1.2.24 | in funds | funds | 31.1.25 |
| £ | £ | £ | £ |
| Unrestricted fund | 20,474 | 47 | (2,000 | ) | 18,521 |
| Restricted funds |
| Cilwendig Shell House | 1,735 | (2,188 | ) | 2,000 | 1,547 |
| Trustees' guarantees | 35 | - | - | 35 |
| 1,770 | (2,188 | ) | 2,000 | 1,582 |
| TOTAL FUNDS | 22,244 | (2,141 | ) | - | 20,103 |
| THE TEMPLE TRUST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 8. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 407 | (360 | ) | 47 |
| Restricted funds |
| Cilwendig Shell House | 5,908 | (8,096 | ) | (2,188 | ) |
| TOTAL FUNDS | 6,315 | (8,456 | ) | (2,141 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net | Transfers |
| movement | between | At |
| At 1.2.24 | in funds | funds | 31.1.26 |
| £ | £ | £ | £ |
| Unrestricted fund | 20,474 | (33 | ) | (2,000 | ) | 18,441 |
| Restricted funds |
| Cilwendig Shell House | 1,735 | (2,211 | ) | 2,000 | 1,524 |
| Trustees' guarantees | 35 | - | - | 35 |
| 1,770 | (2,211 | ) | 2,000 | 1,559 |
| TOTAL FUNDS | 22,244 | (2,244 | ) | - | 20,000 |
| Net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 705 | (738 | ) | (33 | ) |
| Restricted funds |
| Cilwendig Shell House | 10,530 | (12,741 | ) | (2,211 | ) |
| TOTAL FUNDS | 11,235 | (13,479 | ) | (2,244 | ) |
| THE TEMPLE TRUST |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JANUARY 2026 |
| 9. | RELATED PARTY DISCLOSURES |