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2025-05-30-accounts

Company registration number 03701299 (England and Wales) Charity registration number 1075858 (England and Wales)

GATWICK AVIATION MUSEUM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MAY 2025

GATWICK AVIATION MUSEUM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees A Scrase M Roach B Aitchison G Ramsdale Charity number 1075858 Company number 03701299 Principal address 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 Ground Floor 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 2025

The Trustees present their annual report and financial statements for the year ended 30 May 2025.

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 charitable company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

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

Gatwick Aviation Museum has had another full year with good visitor numbers and positive feedback.

During the year everyone worked extremely well together to once again feature two engine runs featuring the Avro Shackleton and The English Electric Lightning. Both events were well attended.

Challenges during the year were set by the Gatwick Airport Northern Runway project, and the receipt of a compulsory purchase order notification, which may involve the museum having to sell a small strip of land along the airport boundary. The museum has taken advice and will act accordingly once we have more information from Gatwick Airport.

Finally The Museum operations team of Karen and Emma along with the volunteers have done a splendid job.

Financial review

During the year the charity has had net incoming resources of £5,243 (2024 - £1,312) 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.

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

page 1

GATWICK AVIATION MUSEUM

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 MAY 2025

B Aitchison G Ramsdale A Colella (Resigned 4 March 2025) L Berryman (Resigned 21 August 2025)

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

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 Trustees report was approved by the Board of Trustees.

.............................. G Ramsdale Trustee 27th Feb 2026 Dated: .........................

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 charitable company) for the year ended 30 May 2025.

Responsibilities and basis of report

As the Trustees of the charitable company (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.

Having satisfied myself that the financial statements of the charitable company 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 charitable company’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 Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT

Dated: .........................27/02/2026

page 3

GATWICK AVIATION MUSEUM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 MAY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
167,191
1,144
Other trading activities
4
53,319
-
Investments
5
-
-
Total income
220,510
1,144
Expenditure on:
Raising funds
6
37,682
-
Charitable activities
7
172,542
1,519
Other expenditure
12
4,668
-
Total expenditure
214,892
1,519
Net income/(expenditure)
5,618
(375)
Transfers between funds
-
-
Net movement in funds
9
5,618
(375)
Reconciliation of funds:
Fund balances at 31 May 2024
82,139
7,239
Fund balances at 30 May 2025
87,757
6,864
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
168,335
179,727
886
53,319
36,900
-
-
42
-
221,654
216,669
886
37,682
44,300
-
174,061
170,154
1,789
4,668
-
-
216,411
214,454
1,789
5,243
2,215
(903)
-
(108)
108
5,243
2,107
(795)
89,378
80,032
8,034
94,621
82,139
7,239
Total
2024
£
180,613
36,900
42
217,555
44,300
171,943
-
216,243
1,312
-
1,312
88,066
89,378

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 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 14 63,446 29,180
Investments 15 3,000 3,000
66,446 32,180
Current assets
Stocks 16 4,809 3,112
Debtors 17 5,436 7,889
Cash at bank and in hand 55,615 48,512
65,860 59,513
Creditors: amounts falling due within one 18
year (37,685) (2,315)
Net current assets 28,175 57,198
Total assets less current liabilities 94,621 89,378
The funds of the charitable company
Restricted income funds 20 6,864 7,239
Unrestricted funds 21 87,757 82,139
94,621 89,378

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 2025.

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.

27th Feb

The financial statements were approved by the Trustees on .........................

..............................

G Ramsdale

Trustee

page 5

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025

1 Accounting policies

Charity information

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

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The charitable company has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. 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.

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 relate to general donations, museum entrance, venue hire and museum membership which are accounted for when receivable.

Other trading activities include gift shop sales, food & drink and Typhoon ride fees, 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.

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.

page 6

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

1 Accounting policies

(Continued)

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 charitable company. 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.

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 2025

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
funds
funds
2025
2025
£
£
Donations and gifts
157,191
1,144
Donated assets
10,000
-
167,191
1,144
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
158,335
179,727
886
10,000
-
-
168,335
179,727
886
Total
2024
£
180,613
-
180,613

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Shop income 53,319 36,900
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable - 42

page 8

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

6 Raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 1,544 12,560
Trading costs
Operating charity shops 36,138 31,740
37,682 44,300
Property and Property and
office costs office costs
2025 2024
£ £
Direct costs
Staff costs 49,035 38,780
Rates and Water 19,540 11,370
Insurance 8,426 2,071
Light and Heat 11,054 13,708
Sundries 695 840
Repairs 8,734 9,471
Museum Displays 4,501 7,276
Events Day 1,606 2,353
Telecommunications 1,923 1,837
Engineering 2,434 17,054
Cleaning 2,831 2,650
Paypal Charges 2,948 2,121
113,727 109,531
Share of support and governance costs (see note 8)
Support 34,926 11,405
Governance 25,408 51,007
174,061 171,943
Analysis by fund
Unrestricted funds 172,542 170,154
Restricted funds 1,519 1,789
174,061 171,943

page 9

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

8
Support costs allocated to activities
Depreciation
Postage and stationery
Subscriptions
Travel
Motor expenses
Computer expenses
Refreshments
Bank charges
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):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
- for tax advisory services
- for other financial services
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
2025
£
7,841
3,838
3,651
3,795
1,629
12,881
957
334
25,408
60,334
60,334
2025
£
2,514
15,337
7,557
25,408
2025
£
2,250
4,602
705
7,841
4,668
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
£
2,863
-
968
5,114
-

10 Trustees

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

page 10

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
2 2
Employment costs 2025 2024
£ £
Wages and salaries 47,121 37,947
Social security costs 890 -
Other pension costs 1,024 833
49,035 38,780
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:

2025 2024
£ £
Aggregate compensation 49,035 38,780
12 Other expenditure
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net loss on disposal of tangible fixed assets 4,668 -

13 Taxation

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

page 11

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

14
Tangible fixed assets
Land and
buildings
£
Cost
At 31 May 2024
22,248
Additions
-
Disposals
-
At 30 May 2025
22,248
Depreciation and impairment
At 31 May 2024
13,031
Depreciation charged in the year
2,225
Eliminated in respect of disposals
-
At 30 May 2025
15,256
Carrying amount
At 30 May 2025
6,992
At 30 May 2024
9,217
15
Fixed asset investments
Cost or valuation
At 31 May 2024 & 30 May 2025
Carrying amount
At 30 May 2025
At 30 May 2024
Other investments comprise:
Notes
Investments in subsidiaries
24
16
Stocks
Finished goods and goods for resale
Plant and
machinery
Total
£
£
39,391
61,639
46,775
46,775
(7,915)
(7,915)
78,251
100,499
19,428
32,459
5,616
7,841
(3,247)
(3,247)
21,797
37,053
56,454
63,446
19,963
29,180
Other
investments
£
3,000
3,000
3,000
2025
2024
£
£
3,000
3,000
2025
2024
£
£
4,809
3,112

page 12

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

17 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
18
Creditors: amounts falling due within one year
VAT
Trade creditors
Other creditors
Accruals and deferred income
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
158
3,653
1,625
5,436
2025
£
26,525
8,842
443
1,875
37,685
2025
£
1,024
2024
£
-
7,316
573
7,889
2024
£
-
270
195
1,850
2,315
2024
£
833

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

20 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 2024 Incoming Resources TransfersAt 30 May 2025
resources expended
£ £ £ £ £
Shackleton 6,958 1,015 (1,519) - 6,454
Lightning - 129 - - 129
Venom 281 - - - 281
7,239 1,144 (1,519) - 6,864

page 13

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

20 Restricted funds (Continued)
Previous year: At 31 May 2023 Incoming Resources 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

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.

21 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 2024 Incoming Resources TransfersAt 30 May 2025 TransfersAt 30 May 2025
resources expended
£ £ £ £ £
Land and Buildings 9,217 - (2,225) - 6,992
General funds 72,922 220,510 (212,667) - 80,765
82,139 220,510 (214,892) - 87,757
Previous year: At 31 May 2023 Incoming Resources 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

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.

page 14

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

22 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 May 2025:
Tangible assets
63,446
-
Investments
3,000
-
Current assets/(liabilities)
21,311
6,864
87,757
6,864
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
Total
2025
£
63,446
3,000
28,175
94,621
Total
2024
£
29,180
3,000
57,198
89,378

23 Related party transactions

The following amounts were outstanding at the reporting end date:

Amounts owed to related
parties
2025 2024
£ £
P.G Vallance Limited 8,243 -

24 Subsidiaries

These financial statements are separate charitable company financial statements for Gatwick Aviation Museum.

Details of the charitable company's subsidiaries at 30 May 2025 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

page 15

GATWICK AVIATION MUSEUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 MAY 2025

24 Subsidiaries

(Continued)

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 (75,724) 1,601,537

page 16