REGISTERED CHARITY NUMBER: 1074474
Report of the Trustees and Unaudited Financial Statements for the Year ended 31 December 2024 for
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR CoFEPOW
David Procter Accountancy Services Ltd 18 Redhill Grove Chorley
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
Report of the Trustees
for the year ended 31 December 2024
The Trustees present their report and accounts for the year ended 31 December 2024.
REFERENCE AND ADMINISTRATION DETAILS
Registered Charity number
The charity is registered in England & Wales with the Charity Commission in England & Wales with charity number 1074474.
Registered Office
The charity does not maintain an office but can be contacted at 3 Blossom Way, Little Billing, Northampton, NN3 9ET.
The charity web address is www.cofepow.org.
Trustees
David Brede Chris Wills David Brown Karen Brown Nick Bullen-Bell Silvie Bullen-Bell Guy Metcalf-Hume Alexander Metcalf Hume Sharon Morris-Mee
Any of the charity's members who are interested in helping to run the charity are eligible to become trustees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is constituted as an unincorporated Charity, established by written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the charity commission in England & Wales.
There are no restrictions in the governing documents on the operation of the charity other than those imposed by Charity Law.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
Report of the Trustees
for the year ended 31 December 2024
OBJECTIVES AND ACTIVITIES
Objectives and aims
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B1 To provide and maintain a Memorial in memory of all British Servicemen who were Prisoners of War in South East Asia under Japanese occupation during World War 2.
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B2 To advance the education of the public about prisoners of War in South East Asia under Japanese occupation during 1942 - 1945.
In 2005 the charity achieved its main object which was the building and fitting out of the Far East Prisoners of War Memorial Building at the national Memorial Arboretum in Staffordshire. Fund raising continues to enable the upper archival and research centre to be furnished. This will include the storing and cataloguing of research material.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity maintains the Far East Prisoners of War building at the National Memorial Arboretum at Alrewas in Staffordshire.
The building holds exhibitions including descriptive panels, photographs and other artefacts covering all aspects of the Far East Prisoner of War experience. There are also video screens showing news reels and interviews with FEPoWs.
The charity continues to develop its education packages showing the treatment of Prisoners of War.
The society maintains searchable records of the Prisoners of War and these are available to members of the public.
FINANCIAL REVIEW
The charity has a deficit of £13,393 for the year on unrestricted activities.
The charity has received donations of £40,347 during the year.
RESERVES
The trustees wish to maintain the general fund at a level to cover day to day running expenses. However it is difficult to obtain funds and the money available is spent on the charity's activities.
ON BEHALF OF THE BOARD :
.............................................
David Brown - Trustee
Date: 16 August 2025
Independent Examiner's Report to the Trustees of CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
I report to the trustees on my examination of the accounts of Children and Families of Far East Prisoners of War in the Far East for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
Having satisfied myself that the accounts of the charity are not required to be audited 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 Act2011 ("the 2011 Act"). In carrying out my examination I have followed the Directions given by the Chariy 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 exanination giving me cause to believe:
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1 accounting records were not kept in respect of the Charity; or
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2 the accounts do not accord with those records; or
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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
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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 to the UK (FRS102)]
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.
David Procter Fellow of the Association of Chartered Certified Accountants
18 Redhill Grove Chorley PR6 8TU
Date: 16 August 2025
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
| Statement of Financial Activities Unrestricted fund £ INCOME Incoming resources from generated funds 2,417 Donations received 2,526 Charitable activities 13,914 Total income 18,857 EXPENDITURE Raising Funds 210 Charitable activities 15,374 Total expenditure 15,584 NET INCOME 3,273 Revaluation of Investments 11,579 TOTAL FUNDS BROUGHT FORWARD 45,654 TOTAL FUNDS CARRIED FORWARD 60,506 Statement of Financial Activities comparative figures for the year ended 31 December 2023 Unrestricted fund £ INCOME Incoming resources from generated funds 2,232 Donstions Received 877 Activities for generating funds 11,756 Investment income - Total income 14,865 EXPENDITURE Raising Funds 374 Charitable activities 27,884 Total expenditure 28,258 NET INCOME (13,393) Revaluation of Investments (7,556) TOTAL FUNDS BROUGHT FORWARD 66,603 TOTAL FUNDS CARRIED FORWARD 45,654 |
for the year ended 31 December 2024 2024 2023 Restricted fund Total funds Total funds £ £ £ - 2,417 2,232 23,190 25,716 41,314 - 13,914 11,756 23,190 42,047 55,302 - 210 374 - 15,374 27,884 - 15,584 28,258 23,190 26,463 27,044 - 11,579 (7,556) 260,767 306,421 286,933 283,957 344,463 306,421 2023 Restricted fund Total funds £ £ - 2,232 40,437 41,314 - 11,756 - - 40,437 55,302 - 374 - 27,884 - 28,258 40,437 27,044 - (7,556) 220,330 286,933 260,767 306,421 |
for the year ended 31 December 2024 2024 2023 Restricted fund Total funds Total funds £ £ £ - 2,417 2,232 23,190 25,716 41,314 - 13,914 11,756 23,190 42,047 55,302 - 210 374 - 15,374 27,884 - 15,584 28,258 23,190 26,463 27,044 - 11,579 (7,556) 260,767 306,421 286,933 283,957 344,463 306,421 2023 Restricted fund Total funds £ £ - 2,232 40,437 41,314 - 11,756 - - 40,437 55,302 - 374 - 27,884 - 28,258 40,437 27,044 - (7,556) 220,330 286,933 260,767 306,421 |
for the year ended 31 December 2024 2024 2023 Restricted fund Total funds Total funds £ £ £ - 2,417 2,232 23,190 25,716 41,314 - 13,914 11,756 23,190 42,047 55,302 - 210 374 - 15,374 27,884 - 15,584 28,258 23,190 26,463 27,044 - 11,579 (7,556) 260,767 306,421 286,933 283,957 344,463 306,421 2023 Restricted fund Total funds £ £ - 2,232 40,437 41,314 - 11,756 - - 40,437 55,302 - 374 - 27,884 - 28,258 40,437 27,044 - (7,556) 220,330 286,933 260,767 306,421 |
|---|---|---|---|
Total funds £ 2,417 25,716 13,914 42,047 210 15,374 15,584 26,463 11,579 306,421 344,463 Total funds £ 2,232 41,314 11,756 - 55,302 374 27,884 28,258 27,044 (7,556) 286,933 306,421 |
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| 55,302 374 27,884 |
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| 28,258 27,044 (7,556) 286,933 |
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| 306,421 | |||
INCOME Incoming resources from generated funds Donstions Received Activities for generating funds Investment income Total income EXPENDITURE Raising Funds Charitable activities Total expenditure NET INCOME Revaluation of Investments TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
| Balance Sheet At 31 December 2024 FIXED ASSETS Investments CURRENT ASSETS Cash at bank NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
207,582 | 2024 £ 136,881 207,582 344,463 60,506 283,957 344,463 - |
181,109 | 2023 £ 125,302 181,109 |
|---|---|---|---|---|
| 306,411 | ||||
| 45,654 260,757 |
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| 306,411 | ||||
The charity is entitled to exemption from audit for the year ended 31 December 2024. The members have not required the charity to obtain an audit of its financial statements for the year ended 31 December 2024.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with the Charities Acts and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charities Acts
These financial statements have been prepared in accordance with Financial Reporting Standard 102 as applied to small entities by section 1A of the standard..
The financial statements were approved by the Board of Trustees on 16 August 2025.and were signed on its behalf by:
…………………………………… David Brown -Trustee
…………………………………… David Brede -Trustee
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
Notes to the Financial Statements for the Year ended 31 December 2024
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102 as applied to small entities by section 1A of the standard, the Charities Acts and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Public Benefit
In the opinion of the Trustees the charity is a Public Benefit Entity.
Income
All income is included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Investments held as Fixed Assets
Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period.
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 ACTIVITIES FOR GENERATING FUNDS
| ACTIVITIES FOR GENERATING FUNDS | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Sales of Merchandise | 2,417 | 2,232 |
| Purchases of merchandise | 210 | 374 |
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
Notes to the Financial Statements for the Year ended 31 December 2024
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 or for the year ended 31 December 2023.
There were no trustees' expenses for the year ended 31 December 2024 or for the year ended 31 December 2023.
4 INVESTMENTS
| INVESTMENTS | |
|---|---|
| Listed investments Valuation At start of the year 125,302 Revaluation in the year 11,579 At end of the year 136,881 |
Total 125,302 11,579 |
| 136,881 |
The portfolio of investments is managed by Aviva on behalf of the charity
CHILDREN and FAMILIES of FAR EAST PRISONERS of WAR
| Statement of Financial Activities Income Donations Membership Subscriptions Sale of goods Memorial Weekends Remembrance book Bank Interest Total Income Expenditure Charitable Expenditure Costs of Raising Funds Merchandise for sale Direct Charitable Expenditure Printing newsletters Memorial events and Weekend Wreaths and Poppies Remembrance book Sundry expenses Burma railway Liverpool Memorial Support for Charitable expenditure Premises Room Hire Memorial Building Maintenance Administrative overheads Postage Stationery and printing Equipment Software licences and website Bank charges Governance Costs Committee meetings Independent Examiner AGM Total expenses Net Income for the Year Revaluation of Investments |
Unrestricted fund £ 2,526 11,997 2,417 1,487 430 18,857 210 550 81 552 300 - - - 930 1,758 2,082 637 5,684 107 269 - 2,424 15,584 3,273 11,579 |
2024 Restricted fund £ 23,190 - - - - 23,190 - - - - - - - - - - - - - - - - - - 23,190 - |
for the year ended 31 December 2024 2023 Total funds Unrestricted fund Restricted fund £ £ £ 25,716 877 40,437 11,997 11,176 - 2,417 2,232 - 1,487 580 - 430 - - - - - 42,047 14,865 40,437 210 374 - - 5,044 - 550 750 - 81 398 - 552 - - 300 759 - - 1,450 - - 1,000 - - 270 - 930 - - 1,758 2,271 - 2,082 - - 637 2,100 - 5,684 10,265 107 129 - 269 1,161 - - - - 2,424 2,287 - 15,584 28,258 - 26,463 (13,393) 40,437 11,579 (7,556) - |
Total funds £ 41,314 11,176 2,232 580 - - |
|---|---|---|---|---|
| 55,302 | ||||
| - 374 5,044 750 398 - 759 1,450 1,000 270 - 2,271 - 2,100 10,265 129 1,161 - 2,287 |
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| 28,258 | ||||
| 27,044 | ||||
| (7,556) |