THE LETTERING & COMMEMORATIVE ARTS TRUST

Registered charity 1148638 · accounts filings on the Charity Commission register · also known as MEMORIALS BY ARTISTS, Memorial Arts Charity, The Lettering Arts Trust

We encourage the UK's tradition of lettercarving to flourish through our Apprenticeship Scheme, Lettercarving Workshops, regular exhibitions, the Art & Memory Collection and illustrated publications. We also help and advise people with the commissioning of unique memorials and other lettered works,

Causes: Education/training · Arts/culture/heritage/science · Environment/conservation/heritage · website · Get email alerts

Latest income

£108k

Latest spending

£133k

Registered

2012

Accounts read

FY2025

Financial health, per its FY2025 accounts

The accounts state that the charity reported a net expenditure of £25,261 for the year, primarily due to the planned use of restricted funds brought forward to support programme delivery. Unrestricted reserves stood at £96,169, which the trustees consider sufficient to maintain the policy target of three months of operating expenditure. The charity relies heavily on donations and grants, with total income decreasing from £130,570 in the previous year to £107,508.

Automated summary of the FY2025 accounts; the evidenced findings below carry the verbatim passages.

What the accounts disclose

Reserves policy: three months of operating expenditure (held: £96k)

“The Trust’s policy is to maintain unrestricted reserves equivalent to at least three months of operating expenditure.” — page 14

Per its FY2025 accounts as filed with the Charity Commission.

Governance: The document states the Trust is 'reviewing all our governance policies' in response to reputational issues and a Charity Commission matter, but does not explicitly state a failure of internal control or regulator engagement finding.

“The Trust is reviewing all our governance policies to ensure they reflect current best practice.” — page 8

Per its FY2025 accounts as filed with the Charity Commission.

Trading subsidiary: LCAT Trading Limited

“The Charity’s trading subsidiary, LCAT Trading Limited, contributed £50,000 (2024: £35,500) to the Trust through a service charge and donation.” — page 14

Per its FY2025 accounts as filed with the Charity Commission.

Accounts independently examined (not a full audit). Discloses 5 of 6 completeness components.

Public profiles (found on the charity’s own website): facebook · instagram

Register events

Received assets from another charity (10/11/2023) — per the register’s event history; asset transfers typically record mergers or reorganisations.

Trustees · trustee networks

John Nicholas Heathchair · trustee of 1 other charity
Bernadette Gilbert · trustee of 1 other charity
Dr Elisabeth Ashbridge
ERROL ANTHONY DONALD
Jamie Timothy Bill
Rev Robyn Caroline Golden-Hann
Teucer Wilson

Trustee list from the Charity Commission register (current, not historical).

Operates in: Scotland · Throughout England And Wales

Income and spending

Financial year end	Income	Spending
31/12/2025	£108k	£133k
31/12/2024	£131k	£130k
31/12/2023	£126k	£92k
31/12/2022	£173k	£159k
31/12/2021	£219k	£172k

Common questions

Is THE LETTERING & COMMEMORATIVE ARTS TRUST financially healthy?

Per its FY2025 accounts: The accounts state that the charity reported a net expenditure of £25,261 for the year, primarily due to the planned use of restricted funds brought forward to support programme delivery. Unrestricted reserves stood at £96,169, which the trustees consider sufficient to maintain the policy target of three months of operating expenditure. The charity relies heavily on donations and grants, with total income decreasing from £130,570 in the previous year to £107,508. Its FY2025 accounts were independently examined.

Who funds THE LETTERING & COMMEMORATIVE ARTS TRUST?

Funders whose own accounts filings name THE LETTERING & COMMEMORATIVE ARTS TRUST as a grant recipient include THE BEHRENS FOUNDATION, DR RADCLIFFE'S TRUST, THE FINNIS SCOTT FOUNDATION.

Known funders

Grants to this charity found in funders’ own accounts filings.

Funder	Year	Amount	Purpose (as stated by the funder)
THE BEHRENS FOUNDATION	FY2025	£80k
THE BEHRENS FOUNDATION	FY2024	£75k
THE BEHRENS FOUNDATION	FY2023	£75k
THE BEHRENS FOUNDATION	FY2026	£45k
THE BEHRENS FOUNDATION	FY2022	£35k
DR RADCLIFFE'S TRUST	FY2024	£12k	The Lettering Arts Trust Apprenticeships
THE FINNIS SCOTT FOUNDATION	FY2024	£8k
DR RADCLIFFE'S TRUST	FY2022	£5k	Wild Little Letters - Rural Schools Workshops