**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**
- 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.
- 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:
- 1 accounting records were not kept in respect of the Charity; 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 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||
||||55,302
374
27,884|
||||28,258
27,044
(7,556)
286,933|
||||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|
|||||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
- (a) ensuring that the charitable company keeps accounting records that comply with the Charities Acts and
- (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|
|||||28,258|
|||||27,044|
|||||(7,556)|