2024-12-31-accounts

Compaii>' iiuinber.361 IR47 SECO THE SECOND WORLD WAR EXPERIENCE CENTRE TRUSTEES, REP()RT AND FINANCIAL STATEIMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

THE SECOND WORLD WAR EXPERIENCE CENTRE TRLISTEES, REPORT ALND FIYANI CIAL STATELNIELYT.5 FOR THE I'EAR ENDED 31 DECE,VBER 2024 CONTFdYI TS Pages TrLisl¢es' aiiiiiial repoit liidcpciideiil ¢xainiiiei s rei)ori SiiilLmLnl ul. linaii¢iDI acLlI'ilies Bal<lllLL' shLet NotL'8 lo IIIL tiiiaiiL'ial statlnieiits 10- 14

THE SECOND WORLD WAR EXPERIENCE CENTRE TRUSTEES. REPORT FOR THE YE.4R ENDED 31 DECE,VBER 3024 TIIL Tru%lees pretsenl Ihetr report aiid financial S￿leMentS lor Ilie year ended 31 DeL¢mber 2024. Incorporation ThL LL)Iiipany li'a% iiiion)oi'ate(l oil l ? AugLisI 1998 as a Loinpaiiy liiiiilid by bVLiaranlL'e aiid iioi hdviii&¥ a bhar C41pilal. It is regisiered iii fii¥laiid. rcgislralioii IlLiiiibtyr 3613847. lis GoverninL? Dociiiiieiil is ils MeixorandLiin and Articles of Associ<iiion. In iliis report. Ilie ci)i?Ipan}' ib I'eferred io as Ilie Chi£ rily cind Ilie Tiuslees n?eL?n Ilie Jirccl01's vf Ilie COliiP4iny. Charitable 5tatU5 Tlie SLLI)iid Il'ui'ld ￿,￿r Expei'i¥iiLL Cenli'e ii'&1S gr41nlLIJ Llidl'iliiblL sl¢iliis vn 15 DeLeniber 19911 b￿. IIIL CI)kli'il)' Cuinmis.8iOtI tor England and Wl& ILg. Its fL¥iStered nuinb¢i' is 1077965. UftlL'L' and advisvrs The prinGii)al officc ofihe ChJriiy und lh¢ r¢¥istcrc(J orricc of ilic Coinpany is Th¢ Se¢oi)d World M'ar ExpcrieiiLe Ceiilro 2 Cro85 (ifLLn Oilcy 'est Yorkshire LS?1 IFID I'he Conipany Secre121 ry. is Peler R Flint -rhe C.hai'ity's bankLrs and aLLounranls urL:" HSBC Blink plL C.'ily Bi'iillLh 1.1 Pgrk Roil. L¥¢ds LSI ILD Fd%%'ard W Coi)i)Lll ChaitL'I'Ld ,4LLuuiilant Whili I lou4e Ddll) Laiic Saxtoii. Leed.% LS24 yor Truitees Thi lollowiiig Tiu%tCLS h¢ld oflice in 2024.. Robcrt A Flcniing IChuirn)anl Kelvin J Bell BA frQ A

SECOIYD WORLD WAR EXPERIENCE CEIITRE TRUSTEES. REPORT (continued) FOR THE I EAR ENDED 51 DECE,VBER 2024 Trustees (continued) Trust¢es are appoiiiiLd, aLLoi'diii¥ lo niL(l. ab addilioiial TrusieL.% dt iiiieling% uf ihe Tniilees aftl'r LoniidLrulion of Il)eir cxperieiic¢ aiid Ilie beii¢fil ihey niay be able to briiig io the cenlre. Th¢y arc subject lo I'e-eleclioii al Anniial CJeneral IMeeling)s in C¥ordiince will) Ariicles 30 to 38. Tlic Trublees Ineel forii)Jlly appi'oximulelv ei'ery Il)ree Inonilis. At Ilieir n)eeliiigs, 01)eraLional and fund_i-¢lising objectii'es are sel nd pei'forii). opeialionb of Ilie C.Iiarit)' is in iliL Iiiinds ul" Rob¢ri Fleii?ing. OhJL'Lts, gim$ and activitie$ 'riiL LOIIIPcin)' s ML enivi'cindiim ot'A%%oLi4ilion sl&lt¢b 'TI)e Cliarily's ubjLLlb £ifL Ii) proinvl¢ the iidviii)Lemenl i)t'ihL ¢duLiilion ot. IhL publiL and iii pai'riLular bul not so as to limit Eh¢ bpeneralit), ot. rhti torLgJoiiig to pi'omote th¢ Idv.Incenienl of public educaiioii iii the study of ¢ind rese¢lfLli into war in Ilie -fwenlieih Century will? Ilie i))ain niphkisi5 on Ilie SeLoiid Il'oi'ld Wiir inLliiding tIiL Aiiglo-Ainei'icaii rLlalivnship Jnij Ilie P¢ll'iillel Doii?ii)ivii. Colonigl and E'uropLan eipei'ieiiLL'S. hy the rescuL) rhroug'h LullLftion aiid inlen'iL'w ot thL L'i'idLtILe ot. indii'idual LXPLriL'iice and ih¢ disseminaiioii of the iiqefiil i'Lsulis of su¢li reseai'cli" Th¢ Ccntr¢ i¥ a national re%earcli dl)d sliidy Linlre dcdiLiiled (o SeLoiid W'orld Wor persoiial cxpcrieiice. acLes¥ibl¢ to a widL l)Iiblic, iiiclLidiiig i.e￿arCh￿r5. hisloi'iaiis, iiitLrested membLI-.5 of the bpenLral piibliL, vetei411s ¥iid school ¢hildrL'n. Unlike oiher inLlbeuii)% aiid orcl)ii'cb, lh¥ Centrc is uiiique iii ihal li focu¥e$ cN¢lLlSlI'cly oil Ihc Sccoiid W'orld ￿,￿r and on Il)e expei'ien¢¢i ol. l¢11 individii¢il% in Il)e circuiiisi Ot-iiieinbei'b ot tlic Axib torL¥s. II'LII 115 U.S i1nd D()iiiii?ion PLi¥onnLI in thL. Allied Fories. ThL C.'Lntre aLLepts all malLrials rLlaling io 17Lrs()iiyl ¢xpLI'ieiiLe. illLliiding books aiid Ihre¢-dinieii%ioiial objcLIs ora PLr%oiial iialur¢. The Trustees reeognisc Ilie vuluc uiiLI inipoi'lonee of ¢oll¢clin¥ first hthnd mdleiial as indispens¢ibl¢ boiirc¢ doLUlllCllt% fiTrr tiiturL I'¢s¢ai'Lh aiid.4lLidy. TIIL archiiie ut th¢ C'¢iitt'¢ is bLing as%cftil)Icd iii 4 spil'ii ljoih (It'eduL' Ji?d coinimL'murJlioii. Imany ¢ld¥l'ly in Ihl Loininuiii()' hJvc pcrboiial experiLI)cc aiid kiioivl¥dsr¥ vf Llii eveiils hroniclcd by Ilic Centre anil Ilicrc is incrcusiiig iirgencj. lo Inaxiini%c Ihe collection before Lhe.%e pers'onol reiiiiniqcence% re10s1 forever. In tnuiiers of iiial¢rial ¢ollecied, uii(l of reci'Llltin¥ and volLiiii¢cf5, 11)e L eiilre holds blri¢tl)' lo tlie i)riiiciplcs of equi?1 opporlunii}' for Illl. regi¢ rdless of age. disal)ilil}'. gender or eilinic orig?in. Tlie f4lkniliiie% will be V1il¢lbl¢ to SLI)0o1s <11)d L.diiLiilional i11slilutlOllS 10 1110sL wlio niigli( iiol oilierH'i5L IiilV¥ Il¢ll's5 lu dociiiiiLI)lary reLords. The C'.entl'e is LvllL¢mLd to hL'lp piY)plL in IhL Loininunily trDm l(ItLr gLnLratioiis to und¢r51and th con5Lqll¥ll¢¥S ol- IN'ar, its I'ettlitie5, its moi'iil ¢1 ils, and tlie nioi'lll sti'eiiqths whicli il Lan bl'ing out iii the PLopI ini 01￿Ld.

THE SECOND WORLD WAR EXPERIENCE CENTRE TRLISTEES. REPORT {contiiiuedl FOR fHE YEAR ENDED.11 DECk,WBER 7024 .4L'liieveiiieiifs viid PerforiiianLe The CLiiire hai ¢rL'aled u vl'ry si&riiifiLanl LoIILLiion vf ilidividuals. pJp¢rs. iiileri'ieiv.s and drtefa¢l%. All malcrial is beiiig7 calalogTiied oli a daldbas¢ 11siiig a delailecl cio%s-I'cf¥l'¥ncing syslein to Ussibl I'esearcl)Cl's. Nl'ork lo en.Ibl¢ iiiLernel ilccess lo Ilie Ciil<llo&yiie ¢oiitiiiiies alilii)ug)l) Ihe co+ of ¥.711(l iiidividLial Cilse sILidies. Dui'inby th¢ year, IhL l-iu.stLes ¥onliiiued IliLif Lt'ti)rts to I'ais¢ ti]nd,s toi. IhL CentrL' and WL aidLh giratLtiil tv lh¢ nu11￿. charilubl¢ iiisiitutioii.s ii'hiLlI, and iiidividudls who. l)dVL SUPPOITed our work. In IIIL yC¢ll' Lndi.d 31 DLLeniber 2024, don(Ilion% Similar iii¥oiiic JnJ rL'nts rL'LLivLd ainouiited to £54,699 conip¢ll'Ld ii'ith expL'nJiturL of £5.1,847. ExpLiiditui'e includLd cost5 of employiiig th¥ C'.eiiti'e's sliiff ￿1nd ol. Il)e Q"l)iirily's ol-fiLes. AI 31 DLccniber Q4. tlic Cli?1 ri(y l)a(l Lll)resli'iLtcd incoinc fuiids of £52,347 and re%lrieled iiicoine rund8 ofL2.611Q. I'hebe resei'ves $11'e 1¢ V%ii141ble lo nieel fiiLure opei'aiions. expense. In th¢ libFhi of Ihc LillcLri&iii liaiui'¢ of ¢liJriliiblc donalioii incuiiic uiid Lli¢ Ivng-l¥rni nalLirc of IliL Cciiii'c's i'i%ion and objeclives. il is Ilie policy of Ihe 'l-nibiees 10 accuiiiul4ile fl'ee reseri.es lo ihe IXiiXilnillii degi'ee pu.*bil)IL li)r IhL lui'e%L'ekiblL lu(Iii'L. In IhL' yeill. 2024, IhL aLtiN'ity ot. Lonslrving and calalobyiiiiig ot. PLI'soiial ii.o1liniL LXPLI'ILIILL% LUlItillllLd. Anvil)I'r IlirL'L idilioiis ol. Il)L C"LIILfL 5.joiirnal 'Fi'eryvi)L s Wai ii'LI'L piiblishL(I dib¥itall J.. TliesL Skl'V¥ to infonii rLai1L,￿ of Ihl a¢iii'iliL'b Jnd aLlii#vLinLnlJ+ of. and d¢i'elvi?niL'nlb in. ilIL CLnirL, as well ¢oiitainin¥ iirli¢les bus¥d on Ihe sloi'ieti of peopl¢s' eAPCI'ILnccs dui'ingi Llie Secoiid World Wur. In 2025 thL' Ceiilre ii'ill LoiIIIiiiiL io iii¢reabC lh¢ Ina¢LI'ial wiil)iii ihe urLhi%'e aiid io dLveloi) fui'il)ei' Ihe mean% of Inakin¥ il ai'ailable for educuiional, rescai-ch gnd oihci. piirpolies.

THE SECOND WORLD WAR EXPERIENCE CENTRE TRUSTEFS, REPORT Iconlinuedl FOR TIIE YEAR ENDED 31 DECE,VBER 2024 innLial stutemenls and finan¢tl position IncoinL duriiig I1?L' yetir coii?Pl'i4Ld don,1li011s 1)i' income ul. ¢1 Sill)iliir liirL; expL'ndilLire li'as pi'incip¢ill)- p?yroll and O￿lLe Losts tsb s¢t uut iii i)otc 3 10 Ihe FinanLial Staleineiils. Tlie fund% ai ihe end of ihe period coinpribbd aliiiosl wholly of liquid resoui'c¥&. The TtwslLes LonliriuL to I'¢gard Ili¢ Lui'i'ent tinanLial position as being salistaLIory. Tru$tees' re5ponsibililies in relatitsn to the fln#nLll statemcnts The Tru%tLes aiL' fL%poiINible tul. Pl-LP&11'iniF a tiiibloL%' #niiu¢il iepi)It aiid tin1< nLidl slatLinL'nl& iii dLLUI'ddllL¢ H'ith appliLablL la1￿. and lJnited Kingdi)m ALLounlinbT Siandards IlJniled Kingdom CJL'n¥rally Aciepred .4LLounting PraLtIL¥). C'uini?any law I'cquii'cb Llic Trulcci> lo prei?ai-e fiiiancial sldLcincnLs lur Lach y¢iir ivhich byji'c a Iruc (Ind fair i'iew of Ihc stalc of arrii irs of the ch1t ri12￿ ble coi)IP1n)' and of 114 incoiniiiLi reqi)LifcLS and 1ipp1icllion of resoiir¢c%. iIILludiiig iii¢vini aiid ¥.xpcndiliire, r(>r Ihal pi'riod. lil prLpariTrg ilil fiiiaii¢ial st411imiiils, Ihl Trusle¥b Itrc i'LqUiTcd lo.. *•cle¢i bull￿7b]e ftccoun(ii?g policie4 and IliLn ai)pl}' Ilieiii COllbi%lcnily: ob%¢rvc Ihe nicthod4 aiid principle5 in ihe L'liaritic￿ SORP (FRS 10? n)akL jLidgLmeiits aiid ¢stimatL's that are rLa%uiiublL' al)d pi-udLlIt; slatL' IvIILbthLr Jpplicabl¢ IJK aLLOUlltin&y standii'ds h￿ve beLn fulloM'Ld. Subject to Jny niati'i'igl dipartui'e% disLlo.4Ld aiid Lxplaincd iii tli¥ tinaiiliyl 51ai¢inLIiLS; p1'¥P￿91.￿ IIIL til)illlLial .stalLftILnl% on Il)L ¥oingF coii¢Lni ba.si.s uiilL%s it is inappropi'iate to Pl'L%iJIIILS tliat LhL Coillpdliy will LOIILiiiU¢ in biisiiiess. TIIL Trusl¢L8 afL' fL"Sl)uiisiblL toi. kLLping pr<)pL'r aLLOUlltiiig) reLOI'd.5 Ili&lt di8LIosL Witli rLa%oiiable aL'Liii'acy al any timi Ihl liiiai)Lidl posilioi) ol. tl)i ¢li¥drily dnd io ¢lidble IhLin to LllbufL Ilidl IhL liiiaiiLidl &lJlein¢i)ts Lvinply iviih Ilic Coitti?ai1i¢s Act 20U(). Tliev al'c albo responsible foi. baledl Uthl(lin¥ the assets of thc coini)thny tind lienLe lor lakinb) reasonable bLep% foi. Ilie i)I'¢v¢nlion and dcirclion or ri'aud and oihcr irrLU?Lilarilies. The Tru%¢ees urc saiisricd Ilidl ili¢ inlcniJl Loiilrol> upcl'aled to sufeguard Ihe Charity's asscl¥ ur¢ oppropriJl¢ LO Ihc liiiliirc iiiid bCpcralionb. -I'hi 'l-i'uslL'Lb l)ill'b i1ssLbbed ri5kb atteiling IhL C¢iilr¥ beliei'e Ilial sntcgullrds agTiiiiis15igiiiticaiil I'iskb fL in plllLe a5 far 85 is pi'ii¢IIL(II.

I'HE 5LCOIID W'OKLIJ WAR EXPERIEIYCE CEII"I"RL TRLisfF.ES' REPORT (continued) FOR THF I E.4R E,VDFD 31 DEC"E.VBER 2024 Invcstment powcrs Undir ils fvlcruvrJnduin olA%so¢iation and in furtlierdnie of tliL LThariiy's Obj￿1% bul noi oil)Irwi5L. Ilikn Charit) nia). cx¢rci¥c powerb lo iiii.esi (IIL nioneys of Lhe Cliarily noi iJntii¢dialilv rcquircd for thc furilicrance ol Ilic C l).Irit) % objecii iii or up(111 SLL¢I) invesimenli. iLYufiiiei or properl). l})2v be Ilii)u?Iii fil to ilie iiiieiii tli.11 Ilie Tiu¥tLi% %lull hai-e tlie sainL lull Linri¥lriLl¥il POiVLrs or iiii'L3lltiii jii llll ri*PLLl% jl- IhL!- ￿'Y¥ b¥llLliiiJllv absoILiie oii'iici'%. subjeci nci-ertlicless io such t0ndillo￿4 lifaiiyl wid bucli consciiis lil- diis'l a5 Iva>' foi. tlic tinic beinby l)e iiiiposed E)1" I'equired b). l.Iw. Basi$ of RtpDrt This riPQI-I lias beLn prei)arLYJ in aLLnrdanLe ii'iih tlie speLial provishcins ()l- Part I'll nt. Ilie C¢impaiiiLS ALt I 9x5 rili)liiig Ici %in¢ill LULllp¢lni￿% &iiid IhL ALL1￿￿￿lIng￿ aiiJ RLfM)riin& hy Lhdl'iliL<.- 81'ilL'ni¢iil vl- R¥LiiillintyiidL￿ PraLIjLL IrLI"is¢d ?0051_ Iriibi

THL SECOND WORLD WAR EXPERIENCE CEIITRE ILYDEPENL DEIIT ExANIl￿ER.s REPORT TO THE TRUSTEE,$ OF THE SECOND WORLD WAR EXPERIENCE CEIYTRE I repurl Ilie financi<il bt1( tenienls ofseLOllIl World th'aL Expei'i¥nLe CenlrL (Limiled by GuarÉ1nl¢¢l Cor (lie ye4r endLd 31 Dec¢iTrb¢r 2024 which coiiiprisc Ilie Siulemeiil of Fiiiai)cial Aclivilies. the Balaiice Sheet 1$ lid tli¢ I'eltslcd notes. Thig report is iiiade Solely lo ilie charil) s m¢mb¢r&. as a boijy. Mi y exuiniiialion l)as beei) uiidertakeii bo Ihal I niiglit sLL?le lo IhL Lharily s IMLnibLrs Iliose iiidtl¢rs l ain r¢411ii-ed LO sial¥ to Ll)¢iii ill ¢111 iiidLpLiideiil LAaiiiinLrs i'ipoi't and ti)i' no othei. pui'posL. Re$peLtive reqponsibilitie5 of truslc'es and examiner ThL Lhi1rity'% trustLLS arL I'espoiibibl¢ t()r IhL prLparalii)n ot'chL' tinanLial stiltL'menls. Th¢ L hai'ity'5 Irubl¢¢b ¥OliSiLler 11111 1 n £1udil is nol Irquii'ed for Iliis J'e¢1T under Section 144 of Lhe C'liarilies Act ?n I i ("Ilie Cliai'iLi¢S A¢l"l Llnd tliat an iiiJLpendent exuniiiiation needcd. li ]% Iny r¢spoiisibility lo.. ¢xJiniiiL% IhL' tlll&iiicial statLmLnls uiidLI' 5eutioii 145 ot Ili¢ Cliarities Acl. lo tollow IIiL4 I)I'oLedurL'& laid doii'n iii Ilie gLIILI"Il Dir¢¥livns giv¥n by IhL Cliiii'ii). Coiniiii5bion (undLr 5eLtion 14$15 Ilbl of the Charili¢s Acl, aii(I lo 4laie wlieiher parlicular miillcTh have come lo iiiy alleiilioii. Bo515 of in(lependent examiner's statement M). cxaiiiin¥ilion M'as carried out in &lLcordancc i¥'iih gieiiLral Dii'ccLiont+ gii'en b}. Ihc Cliarily Coiiiiiii55ion. An ¥xJminalion iniluclLi a rLVlU%V ol. Ilib JLcouniingF rLLor(Ib k¢'pi by Ili¥ iliurily uii(l J Lvii)Paris01i ol. IhL fiiiaiiLial siiIILmLnts prL.￿.11tL.d with thosL I'L¢oi'ds. It al%0 incliidLS coiisidLratioii ol'an). LiniisLial itLms or disLlos111'e.4 in Ilib lintll)LIIL l 4liltLIIILllt5 nd %¢ekiiig L.Ipl¢in¢ilivns li'iiiii IliL 1111slLL& L()IILei'ning Iiiiy %LILlI ni?£ IILI'S. P11)CLdurL'% undLrtaken do not i)I'ovidL %ill th¥ ¥vidL'nL¢ thai would bL I'L4UirL￿ in an audit. and Ll)nsequLntly no piiiivii 1% given tv wlicLli¢i' die Iin(Illlliil Si%ilcnienls pitseiii a 'lruL' %iiid l£iif' I'ILW IlllLI ilie IL'pvrl li liniilcd li) those iiiaiier5 sel Out in the stalenicnl b¢loii'. Independeht examliier'5 Stgtenieii¢ Ili COllllCLti(Trii ii'ith Iny ¥xainiiiarioii. iio Inatter hax til Iny atteniioii whicli g)i%'es nie re<lSOlll¢ ble cftuse lo believe ilinl in. any m21 iericil re%pecl. Ilie requirements.. to keep aC¥oiinliii&y recoi'd% in i( ccord¢ince with seclioii 1311 of ilie rilies ACL.. ,Iiid to pi'epic fL finaii¢i<l1 SL11 Iciiicnls which acLord ii'iih Ilic acci)ui)ling rccords lind ¢0inply ￿.]lh Ihc %IILvLiiiliii￿T I'LqIIiI-Lni¥nl% ul"thL C111K rilies Arl liavL not bL¢ii IiiLI' or 2. 10 w'l)icli. li) Iny opiiiion. Iliieniion shoiild be drTr￿ Ii'n in order lo ennble a proper (IiiderslRnding of Ilie fiiianciic I %Lilenienlts Iv b¥ i'¢aLlied. flllJ Indcp¢ndciil F.X<irniiier Fdward W Qonnell Ch£lrtered A¢¢ounliinl 'liilL I loii%e. ne. S%ixIoii Lecdy 1_5?4 9QF

THE SECOND WORLD WAR EXPERIENCE CEI%TRE STATEIMF.NI T OF FINANCIAL ACTIVITIES IINI Cl.liDING INCOII qE AND EXPE)DITURE ACCOUINT) FOR TIIE YEAR EIVD£D 31 D£CE.IIBER 2024 'e4r ended 31 December 2024 Unrc5trictcd Restricted incomc ineDme fuiids funds 2023 Total fuiids Total funds Inconiin% thnd i'ndoii'mL'nts froin: Diiiiatii)ns, ILbTaLl45. R¥llis ffjiiid Ji)Lll-nl£18ales 54,C)99 54.C)99 51.810 Expcndlture Expenditure on chAritllbl¢ ctlvities: PLiiidraisiiigi kind publiLiI}' LO)I> Clii)i'ilthb1￿ expLn(5ilur¢ 2,774 51.073 51,073 49,680 Tut41 expeiidliur 153.847) 153.847) 150.831) Net InLome rL'%(iufLCS hefiiro transfci's 852 852 979 Reconclllallon ol. lunds l-ollc I funds brvugilil loi'wis rd 51.4()5 2.C)00 54,Q()5 53.116 -I'otal fund5 carried forM'Ard 52,.147 2,600 54,095 Continuin¥ uperii liuiis All iiiioni¥ aiid L,xpiiidittiL* delive troni Lontinliing QPL'l¥tions. Total reeognised gain5 or losie5 Tli¥i'e w¥r¢ no t'¢LognibLd g&lll)s or exLepi Ms slii?wn in Llic Slcilenicnl vf FinnnLial Actii'iliei. Tlie iioleb on Piibies 10 10 14 forin (iii iiilegral parl of Ilie5e lincincial slilein¢iil>

'I'HE SECOIID M'ORLD WAR LXPLRIEiYCL CEh'l KE B,ILAYCE SHEET AS A T31 nEC"E.VBER 21124 2024 2Q23 ,No1¢5 Fixtd a55Lt5 Tdiigible assets 918 Current assets ()Ilier debinr% L alli al bank Jnd in hand 45.(XK) 11.46? 8.7)4 46.117 54.¥71 Creditors: #niounts falling due within nne vegr 2.43_1 .000 Net current 54.079 52.871 et as$ets 54.947 Accumulated funds LlnrL51riilLd inLolliL tiJi?d RLSEriitL.J inLVlll¥ t-unds 2.600 ?,fjoo 54.947 54.095 For ihc yiaF C￿)ded i I r)LYLinbLr loti4. Ihe comi)an)' w&% eniiilcd ￿ dic ¢Ximi)Ii0ii froin il?c requireEticni 10 have IIII IL Iidil under ilie proi'ibiollb of s477. Con1￿1ntei .4cl 9006. ni)lice h.is beeii deposiled willi (lie ii?Inpany un(Icr $47b ofihul ALI requiritibi li au(iii io bi Ldrriiil out. In pre￿?￿nTr ihtsc linaELcial .stttleill¥nls. Ihe T￿51CC￿ 1cknoiYledgc ihcir rcEpi)n¥ibiliiic% lor lil ¢n%uriii&D t11471 IIIL Lunip,'Iny kL'LT ICLVlltlliii&tr rLLM)rd5 11 hiih Lomplv wilh Slxiion i96 oliliL Coinp.4iiji% ALI ?006. illTJ (ill prLP4lllll tin8nLidl 5tJtL'IIILnts w'hjili rpLVL a truc. and toir ViLl%" of tl!L StalL 4)t- atliitB ot thL Lon)pdii)' 4lt thL' Lnd i?t' tliL rintinci.Il Piriod 1( nd nf li% profil or li)55 fi)r Ihc finclllci1111)criod in aCCi)nLI1)ie y iih ihe requir¢mciiis (If Ihis Acl rL.l£l1ing lo fiiiiLI)L14￿l s1'llLiiieiiis. $0 tl# r iippliLJbl¥' lu il)L Lijinp-iiiv. The*. financial stutimLnt& hai'L bLLD preparLxl in aLCI)rdiL l)ce ivith thL sp¥xial pn)visi<>ii% ot 11.dit I S ol. thl L'thinii{IiiiL% ALI ?(K)6 rclatiii<r io sinall LoinpaniLS and ii'ilh ili¢ C'haritlL% StatcillLiii ot. RiL()minLiidc(I PriiLIicL ThL tiL tcmLlIt.S WLfL approi-Ld bnd aiiiliori5¥d ft)r LSSUL by iliL Board on 28 Augv812025. Ct)11)Pilliy nuinbLI" j611847 -Ihe noLes on page% I n io 14 fonn an iniennl pan ofiliese financi.11 statenienls

THE SECOND WORLD WAR EXPLRIEIYCE CENTRE NOTES TO 'I'IIE FILJAYLCIAL STATEI¥ILIN'rs FOR THE YEAR ENDED 31 DEC'E,VBER 2024 Accounting PTrllrie5 ThL priiiiipal tiLiouiiliiig i)oliLie5 adopted. jiidgeiiieiils aiid key yourL'LS ol'L¥timaLi(7n uiicertaiiity iii Ihe preparalioii ofthe liiiunciiil slalemenls are ab follows.. Ba$is of preparation The fiiiaiicial 5la(ei)ien(s have b¢¥n prcp£ircil iii &iccordaiice with Accountinq Rci)ortingF b). Chiirilies.. Sialciiienl of Rccoinn)ended PriK clice iipplic,Iblc l(I cliarilies prepic ring) iheir aceoLinis in aLLI)rdlI nLe willi tlie FincinLial Repi)rling) Si&inJiiid dpplicdble in Ilie UK and RepiibliL u1- Irclaiid (FRS 1021 (LtleLlii'e l Januaiy 1015) - (C'.h<11'1tiLS SORP (FRS 1021, thL F inanLial Reporting Standai'd applicable iii the IJK aiid R¢publiL Ot IrL'laiid IFR.S 10?) aiid the Compaiiiel ALI 200(1. TIIC LQIIIPdny iii¢¢ls Ilie dLtiniti()n ot a publiL benetil ¢iitiiy under F RS 102. A%sLIs dnd lidbilitiLS 411Y ii)iliall)' I'￿0£171SLd at liistori¢al cost or Iraiisaclioii value. AftLr rc'vici¥'iiig Ihe coiiipaiij % foreLas15 and proje¢lionb, the (ruslee% hai'e a reosoiiable e.xpiclalion Ihiil thi conipui)y lias adcqiiaic rcsourcc% to conlinuL iii operational ¢xislencc for the lorebeeable fuliire. ThL L(?rnpany Ili¢r¢toi'e coi)tiliilC4 tn adi)pt the ¥viiiq ¢oiiceni basis iii prcpariiig it% fiiiancial statcinciils. Th¥r¢ ar¢ no sigiiificaiiljudb?eixent5 made in Ihc process ofapplyinb? Ilic enlily ¥ a¢¢ounliii81)oIicic5. DDnutlvn¥ VolLiiilary' incoii)e is received by way L)fdonali()iis. coi'enaiils If nd gi fts ii nd is included in fiill in ilie Si&liCii)eni of Fiiiai)¢ial ALlivities M'hcn reieii'able. Doi)ated aL¥oiiiililiiCy s¢fviLCi arc iiiclLide(l in both incoiiic and L¥peiiditui'¢. ba$¢d on Ihc ¢%liii)aled CQSL of Il)e sen'i¢¢s lo Ili¢ firi11 11'1)icl) SLipplies tliLIII. CJr4nl Ciraiits. 11)Lludiiig gr¢iiils toi. the pui'LhasL' Ot. tixed aSSL't%, air rL¥ogiiisLd iii tull iii thL SiateiiieLIt ot FiniinLial Aclii'ilieb in Ilic in ii'liiLli Iliey 41rL reLeivublL. Other Income InL'oining resi)ui'ceb fi'oin Il)¢ resi)iirce pack. sale$ Ilnd froin ini'e8tineiil% is included wlien receivable. Resource5 ¥xpended Resi)urce.% expended ii r¢ rc¢o&7niscd iii the period in ivhich ilicy nrc IncU￿ed. Ke50Lirces expLndLd iiielude Iti'ibLili£ blL V A'l. whi¢l) Li1nnvl bc recui'ei'ed. KLSUUI'LLS exp¢iidcd ¢irL' iillvLIiiL.d iu iIiL piii'liLiil&ll- 4iclik ily .hcri) Ilie CO¥t relalei dii-ccily lo Ihiil ¢iclii'ily. ()vcrhead eKpeiidiliir¢ hu% becn allocalecl betM'CCll LIIL Cost cLiilri'¥ vl'RLiour¢es F..xi?¢iided iii aLLOI'd<ll)Ck' Iviili LIIE Li¥ag¢ of thi abS¥ls or lh¥ b¥llL'lii ul-lhe ¥.xi)Liidiliir¢ conccrnLd. Tllngible filed ays"etS lind deprcciiition Tdii¥yiblL tIXLd assets witli an iiidividual io%1 ot above £250 ai'L rLLogiiised as L.Ipilal iteins. They are st<ltLd clt Lost 1¢$£ depi'Lciatioii. Depreciation i.s piDI'id¢d ar .l.1..3ll/￿ un Illi fLdiicing balaiiLe- a i'atty. LalLulatLJd lo wrilL' oll. Ilie Lcist less Lslimiiled rL'sidLial valLie c)I' eLILli assvl oi-er ils expLLled useliil lil¢. Fund$ structure Doiiaiic)11S I'LLeived wliiLli arL' Londitioiial iipoii ili¢ir being us¢d tor SPL'LItIL l)urposes are Ii'eat¢d as RiStriLted inLiJine tunds and amounts unexpended at th¥ ye9ir-end arL' shoiN'n sepai'ately under Accuinul£iled fiinds in Ilie Bi¢ liince Sl)eei. rJovcrn#nce costs CJovernance Coblb Kire (IIot*e iiicui-l'ed b)- Ilie cliii-ity in IneeLlllg ils s11& IuLOry obligJaLion&. 10

THE SECOND WORLD WAR EXPERIENCE CENTRE NO"I'LS TO'IIIE FIINAINCIAL S"I'A"fEi¥IEIN4TS FOR THE YEAR ENDED JI DECE,WBER 21124 Preparation oc the fin4nciAI statement5 on a going concern b&$ls Aller r¢vi¢wiiig forecasts and projLLlions ih¢ Truiiees liave a reasotttsble ¢XP¢Ltatioii Ihui ilie Loinpany has adLquate r¥50urces to Ll)ntiniiL in opei'atioiial e.xisrLiiLe for tIiL torL'beeable future. Tli¢ coinpaii>' Iheittore Lontinu¢b lo adopt Ilie going LunLei'n basis in prepai'ing 115 tinanLial staleiiienls. i.io RL'conciliatlon with previoiis C*encrally AcceptLd Accounting Practice In pi'eparingi ihe financial slai¥mcnl%. the Iruslee% hai'e ¢onsid¢r¢d wlieilier in applying Ihe aceounling poIiLl¢S I'equired by fRS I O? and LhL Cliariii¢s SURP FRS l o? Ihc rLslaleineiil ol'Loinparaiii'e iiLins was rLquir¥d. The Irust¢cs havL rLViLWLd thL iraiisaLliOliS aiid hai'L dLtLfiiiii)L'd Ihal ainLiidniLni to IhL comparaiiv¢ fibJLif¥s its I'LquirLd.

THE SECOND WORLD WAR EXPERIEIYCE CENTRE LYOTES -ro'iiiE I.-ILJAYL CIAL STA'fETrILLN'I'S (cnntinued) FOR THE YEAR EIVDED 31 DEC'E,VBER 2024 Donaled serTrices Donat¢d seTh'ic¢s li) ¢aLh of21J24 and ?0?.3 amoutited lo £5110. Expeiiditure oil Lliaritable tsctivities FxpLndilure oli Lliaritable aLlivitiL'S foi. the yeur uir aiidly.sed folloiv¥'. Charitahl¢ aLClI'itie.s 2024 21123 Salai'ies oiri¢¢ Los15 C"oininuiiiLalioiib 36.813 8.113 ?.774 38.1117 5,134 47.700 44.302 Shair ot. %uppoi't costs15eL IlOt¥ 41 Slidl'e ot. bFoveillanLL LOStS ISLL not¢ 4 5,147 1,000 1,000 53.1147 511.831 Analysis by tiiiid lJni'LsII'iLted funds RL'slriLILd liinds 50,8.11 53.847 .SU.831 Analvsls of $uppoi't #nd %i)vernanLe costs Suppurt CiOVL'rnanLe costs cost5 2024 2023 Bas1$ of ullocatlon Alloca(ion on lime Alloeaiion on lirnc OtYIcL co8ls Oili¢r Losts 1.000 1.000 I,ooo .-Ii)alysid bi'tti'L'in C.'hai'ildble aclivitlLS 5.147 6,147 6,529 Net intomè 2024 2023 Nel incoine is slaied allci. charging.. Deprecialioii ol'(di)b)ibl¢ dSS¢tS IndepcndenL accounian(s' rcinunei'alion 300 i.oou 407 I.OOD

THE SECOND WORLD WAR EXPERIENCE CEINTRE IYO'I'LS I-O TIIE Elli hlLYCI.4L STA'I'LfvIELNTS {e(Jntinued) FOR THE YEAR ENDED 31 DEC"E,VBER 2024 Taxation Tl)e uompany is a reillStLr¢d Lharily ' s objecls. IJ Accuiiiul*ted fund5 2024 2023 liiirestriLted iiiL'omL tiinds Rcs1i-ILtid ii)Ll)IIIL luiids 51.4Y5 2.600 $4,947 All N'sti'icted incoinL fuiids are repres¢iitcd by cash al baiik. Re5trlcted Incoine fund R¢s(riclid iiiLoine luiidi ¢ompris¥d:_ Froin a chic ritablL IIUSI lo en<il)le Ilie Cenli'e lo exlcnd ils ￿'ork into L irsLysid¢ 2.600 2.600 2.600 ?,600 13

THE SECOND WORLD WAK EXPERIENCE CENTKE NOTES TO THE FILNALNCIAL STATEi¥IEINTS (c()ntinued) FOR THE YEAR ENDED 31 DECEMBER 2024 io Employee5 Eniploye¥s lo(al eiiioliinicnls diiriiig Ili¢ y¢ai' wei'e'.- 2024 2023 Wag¥5 and salarie,s Social seLUI'ity LObtS 35.403 36,554 1.46.3 -3(1.81.1 -38,017 The averagye iiunibei. of¢mployk'¢S diiriiig ihL periud il'as ?1?1123 - 2). No ¢iiiploycc'b en)olunieiils for Ihc pci'iod cxceeded LC)(1.000 (2n23- noncl. Nu rLiiiuii¥rutioii oi- otliLI' beii¢tils wLrL p￿Id oi. payable tu any Llittrity trustei, ui- LoiuieLted p¢r50n. Indemnily insLiraiice lias be¢n piircliased for £728 12Q23 - 1573) lo protect tlie clii1fii)'. trusiee5 4iiid uttlCL'I'S li'oni Iobils iiribiiig truin IIiL nL&TILLI i)i' detiiuli ot'<ill IruslLLS QI. OtI1¢i1￿. 14