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2024-05-30-accounts

Charity registration number 1075858

Company registration number 03701299 (England and Wales)

GATWICK AVIATION MUSEUM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MAY 2024

GATWICK AVIATION MUSEUM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees A Scrase
M Roach
B Aitchison
G Ramsdale
A Colella
L Berryman
Charity number 1075858
Company number 03701299
Principal address Vallance-By-Ways
Lowfield Health Road
Charlwood
Surrey
RH6 0BT
Registered office 1-7 Station Road
Crawley
West Sussex
RH10 1HT
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
1-7 Station Road
Crawley
West Sussex
RH10 1HT

GATWICK AVIATION MUSEUM

CONTENTS

Page
Trustees report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 16

GATWICK AVIATION MUSEUM

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 MAY 2024

The Trustees present their annual report and financial statements for the year ended 30 May 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's memorandum and articles of assocoiation, the Companies Act 2006 and "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

The objects of the charitable company are to provide an educational centre for the general public (in particular students and school children) in the South East of England to promote the awareness of national aviation history. This is to be achieved by the establishment of a working aviation museum to restore, preserve, maintain and display historic and classic aircraft and associated memorabilia to the public and to provide a venue for lectures, seminars and practical workshops on aviation history and development.

Public benefit

The Charity's Trustees have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, they have considered how planned activities will contribute to the aims and objectives they have set.

Achievements and performance

This past year has been another excellent year for the Gatwick Aviation Museum, thanks to the tireless efforts of the Volunteers and Staff, without which the Museum could not function.

Visitor Numbers have been increasing year on year, allowing the museum to invest in new equipment and exhibits to further enhance the museum’s appeal to the public.

The museum has added a new aircraft to its collection of Cold War Jet Fighters with the acquisition of a Sepecat Jaguar, which is now fully assembled and enclosed in the main hangar.

In addition, we have now completed our Gatwick Room showcasing the history of Gatwick Airport and its association with the local area. We now have a Shackleton experience, with a dedicated room and rolling video explaining the historic role of the

Shackleton Marine reconnaissance aircraft we have on display.

Other additions include new simulator experiences with an RAF Typhoon ride experience, and soon to be completed Cockpit Flight Simulator.

The next 12 months are also promising to be equally exciting with more events and exhibits in the pipeline

Financial review

During the year the charity has had net outgoing resources of £1,688 (2023 - Net outgoing resources: £2,785) as shown on the statement of financial activities on page 4 of the accounts.

Our reserves policy of 3 months of operating costs has proven to be sound and will continue.

Risk Management Policy

The Trustees have established a practice of reviewing a risk management matrix at each and every quarterly Trustee meeting to ensure that all financial, reputations and safety related risks are monitored, reviewed and addressed.

Trustees are currently engaged in determining a revised five-year plan focusing on a capital investment programme, enhancement in conferencing and encouraging a training route into aviation generally. We continue to have the goal of becoming an Accredited Museum which involves us having to demonstrate a high standard of administration and curatorial practices. The value of accreditation, among other things, is that accredited museums are first in line to receive, free of charge, high value disposals from other museums.

page 1

GATWICK AVIATION MUSEUM

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 MAY 2024

Structure, governance and management

Gatwick Aviation Museum, a company limited by guarantee which does not have a share capital, was incorporated on 26 January 1999. Gatwick Aviation Museum applied for and was granted charitable status. Its charity registration number is 1075858.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

A Scrase

M Roach

B Aitchison

G Ramsdale

A Colella

L Berryman

None of the Trustees has any beneficial interest in the company.

Day to Day Management of Charity

Trustees continue to collectively take responsibility for the charity and all major decision making. Responsibility for the day to day running of the museum is delegated to the Museum Manager. The manager is allocated a devolved budget which is set and reviewed by Trustees.

The charity occupies a site which is owned by P.G. Vallance Limited, a company registered in England & Wales. The charity is charged only a nominal rent.

The Trustees report was approved by the Board of Trustees.

G Ramsdale

Trustee

Dated: 27/2/2025

page 2

GATWICK AVIATION MUSEUM

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF GATWICK AVIATION MUSEUM

I report to the Trustees on my examination of the financial statements of Gatwick Aviation Museum (the Charity) for the year ended 30 May 2024.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity 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 the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

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 financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited

1-7 Station Road

Crawley West Sussex RH10 1HT

Dated: 14 March 2025

page 3

GATWICK AVIATION MUSEUM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 MAY 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
179,727
886
Other trading activities
4
36,900
-
Investments
5
42
-
Total income
216,669
886
Expenditure on:
Raising funds
6
16,087
-
Charitable activities
7
198,367
1,789
Total expenditure
214,454
1,789
Net income/(expenditure)
2,215
(903)
Transfers between funds
(108)
108
Net movement in funds
9
2,107
(795)
Reconciliation of funds:
Fund balances at 31 May 2023
80,032
8,034
Fund balances at 30 May 2024
82,139
7,239
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
180,613
84,654
1,316
36,900
15,678
-
42
-
-
217,555
100,332
1,316
16,087
1,517
-
200,156
101,817
1,099
216,243
103,334
1,099
1,312
(3,002)
217
-
-
-
1,312
(3,002)
217
88,066
83,034
7,817
89,378
80,032
8,034
Total
2023
£
85,970
15,678
-
101,648
1,517
102,916
104,433
(2,785)
-
(2,785)
90,851
88,066

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

page 4

GATWICK AVIATION MUSEUM

BALANCE SHEET

AS AT 30 MAY 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 13 29,180 29,985
Investments 14 3,000 -
32,180 29,985
Current assets
Stocks 15 3,112 3,303
Debtors 16 7,889 14,191
Cash at bank and in hand 48,512 41,980
59,513 59,474
Creditors: amounts falling due within one 17
year (2,315) (1,393)
Net current assets 57,198 58,081
Total assets less current liabilities 89,378 88,066
The funds of the Charity
Restricted income funds 19 7,239 8,034
Unrestricted funds 20 82,139 80,032
89,378 88,066

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 May 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 27/02/2025

G Ramsdale Trustee

Company registration number 03701299 (England and Wales)

page 5

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2024

1 Accounting policies

Charity information

Gatwick Aviation Museum is a private company limited by guarantee incorporated in England and Wales. The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's memorandum and articles of association, the Companies Act 2006 and "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The trustees are of the view that the charity is a going concern.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

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.

1.4 Income

All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive the income and the amount can be quantified with reasonable accuracy.

Donations and other incoming resources relate to museum entrance fees are accounted for when receivable.

Other incoming resources include membership funds & event days, and are accounted for in the period to which they relate.

1.5 Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs and governance costs which support the Trust's activities. These costs have been allocated directly to the one charitable activity.

page 6

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Plant and machinery

Straight line over 10 years 15 % reducing balance

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the Charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8 Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items

1.9 Cash and cash equivalents

Cash at bank and in hand includes cash and short term highly liquid investment accounts.

1.10 Financial instruments

The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Basic financial assets

Debtors are recognised at the settlement amount due after any discounts offered. Prepayments are valued at the amount prepaid net of any discounts due.

Basic financial liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

1.11 Taxation

The charitable company is not subject to corporation tax or any other taxes on income or gains arising from its charitable objectives.

1.12 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

There is no holiday pay given to the employee.

1.13 Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

page 7

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

2 Critical accounting estimates and judgements

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The main judgments and accounts estimates included in the accounts are:

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 179,727 886 180,613 84,654 1,316 85,970

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Shop income 36,900 15,678
Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 42 -

5 Income from investments

page 8

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

6 Raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Advertising 12,560 1,517
Trading costs
Operating charity shops 3,527 -
16,087 1,517

page 9

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

7 Expenditure on charitable activities

Property and Property and
office costs office costs
2024 2023
£ £
Direct costs
Staff costs 38,780 32,295
Rates and Water 11,369 5,604
Insurance 2,071 4,060
Light and Heat 13,708 10,716
Sundries 840 1,314
Repairs 9,471 12,304
Charity Shop 12,840 5,982
Museum Displays 7,276 -
Events Day 2,353 1,274
Telecommunications 1,837 2,094
Engineering 17,054 6,207
Cleaning 2,650 3,092
Paypal Charges 2,121 932
Shop Canteen 15,374 3,058
137,744 88,932
Share of support and governance costs (see note 8)
Support 11,405 10,300
Governance 51,007 3,684
200,156 102,916
Analysis by fund
Unrestricted funds 198,367 101,817
Restricted funds 1,789 1,099
200,156 102,916

page 10

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

8 Support costs allocated to activities

Depreciation
Postage and stationery
Subscriptions
Travel
Computer expenses
Governance costs
Analysed between:
Property and office costs
Governance costs comprise:
Accountancy
Legal and professional
Independent examination fees
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
2024
£
5,114
2,127
1,795
1,283
33
615
438
51,007
62,412
62,412
2024
£
2,462
44,714
3,831
51,007
2024
£
5,114
2023
£
4,470
1,761
203
597
-
3,269
-
3,684
13,984
13,984
2023
£
1,049
1,785
850
3,684
2023
£
4,470

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or were reimbursed expenses during the year.

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
2 2

page 11

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

11
Employees
Employment costs
Wages and salaries
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation
(Continued)
2024
2023
£
£
37,947
30,808
833
1,487
38,780
32,295
2024
2023
£
£
38,778
39,369
(Continued)
2024
2023
£
£
37,947
30,808
833
1,487
38,780
32,295
2024
2023
£
£
38,778
39,369
32,295
2023
£
39,369

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Land and
buildings
Plant and
machinery
£
£
Cost
At 31 May 2023
22,248
35,082
Additions
-
4,309
At 30 May 2024
22,248
39,391
Depreciation and impairment
At 31 May 2023
10,806
16,539
Depreciation charged in the year
2,225
2,889
At 30 May 2024
13,031
19,428
Carrying amount
At 30 May 2024
9,217
19,963
At 30 May 2023
11,442
18,543
Total
£
57,330
4,309
61,639
27,345
5,114
32,459
29,180
29,985

page 12

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

14 Fixed asset investments

Other
investments
£
Cost or valuation
At 31 May 2023 -
Valuation changes 3,000
At 30 May 2024 3,000
Carrying amount
At 30 May 2024 3,000
At 30 May 2023 -

On 12th September 2023, 3,000 Ordinary £1 shares in P.G. Vallance Limited were transferred to Gatwick Aviation Museum. Gatwick Aviation Museum is listed as the person with significant control for P.G. Vallance Limited.

Other investments comprise:
Notes
Investments in subsidiaries
23
15
Stocks
Finished goods and goods for resale
16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
2024
£
3,000
2024
£
3,112
2024
£
7,316
573
7,889
2023
£
-
2023
£
3,303
2023
£
9,190
5,001
14,191

page 13

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

17 Creditors: amounts falling due within one year

17
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2024
£
270
195
1,850
2,315
2024
£
833
2023
£
100
193
1,100
1,393
2023
£
1,487

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 31 May 2023 At 31 May 2023 Incoming Resources TransfersAt 30 May 2024 TransfersAt 30 May 2024
resources expended
£ £ £ £ £
Shackleton 7,797 782 (1,621) - 6,958
Lightning - 60 (168) 108 -
Venom 237 44 - - 281
8,034 886 (1,789) 108 7,239
Previous year: At 31 May 2022 Incoming Resources TransfersAt 30 May 2023
resources expended
£ £ £ £ £
Shackleton 7,107 690 - - 7,797
Lightning 710 389 (1,099) - -
Venom - 237 - - 237
7,817 1,316 1,099 - 8,034

The restricted funds for Shackleton and Lightning and the running costs of two planes.

The Venom restricted fund relates to funds generated to be spent solely on the preservation and renovation of our Venom aircraft.

page 14

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 MAY 2024

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 31 May 2023 Incoming Resources TransfersAt 30 May 2024 TransfersAt 30 May 2024
resources expended
£ £ £ £ £
Land and Buildings 11,442 - (2,225) - 9,217
General funds 68,590 216,669 (212,229) (108) 72,922
80,032 216,669 (214,454) (108) 82,139
Previous year: At 31 May 2022 Incoming Resources TransfersAt 30 May 2023
resources expended
£ £ £ £ £
Land and Buildings 8,942 - (1,862) 4,362 11,442
General funds 74,092 100,332 (101,472) (4,362) 68,590
83,034 100,332 103,334 - 80,032

The Land and Buildings fund represents grants and donations received in the year that have been used to develop the Museum and represents capital asset. The transfer represents improvements made to the building during the year.

21 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 May 2024:
Tangible assets
29,180
-
Investments
3,000
-
Current assets/(liabilities)
49,959
7,239
82,139
7,239
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 30 May 2023:
Tangible assets
29,985
-
Current assets/(liabilities)
50,047
8,034
80,032
8,034
Total
2024
£
29,180
3,000
57,198
89,378
Total
2023
£
29,985
58,081
88,066

page 15

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2024

22 Related party transactions

During the year, P.G. Vallance Limited, a company of which trustees Gary Ramsdale, Laurence Berryman, Milton Roach and Andrew Scrase are directors, invoiced the charity £Nil (2023: £Nil) for engineering costs. P.G Vallance Limited supports the charity through free use of the site, equipment and exhibits.

23 Subsidiaries

These financial statements are separate Charity financial statements for Gatwick Aviation Museum.

Details of the Charity's subsidiaries at 30 May 2024 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
P.G. Vallance Limited Ground Floor, 1-7 Development of Building ProjectsOrdinary 100.00
Station Road, Shares
Crawley, West
Sussex, RH10 1HT

The aggregate capital and reserves and the result for the year of subsidiaries excluded from consolidation was as follows:

Name of undertaking Profit/(Loss) Capital and
Reserves
£ £
P.G. Vallance Limited (65,219) 1,677,261

page 16