## **THE BURMA STAR MEMORIAL FUND** 

**TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** 

**Charity Number:- 1109753** 

**The Alanbrookes Group Ltd t/a J S Weeks & Co Accountants Devizes** 



THE BURMA STAR MEMORIAL FLIND
Contents
Pages
Chariry Infomiation
Tnlslccs Rcport
Indcpendcrii Examincr s Rcporl
Statcmcnt of Financial Actii'itics
Balance Shcct
Notes lo the Accounts

THE BIIRMA STAR NIENIORIAL FIIYD
Tr-OR'I-IIE I'EAR LYDLD 31 NIARCII 2022
Chariti. Information
Patron
IIRII Thc Princc of Walcs KG KT GCB OM
Tru5tee5
'l-hc Viscount Sliin Chairnian
.Icicmy Arihlr Esq.
RLar Adiiiiral Chris Clayton
Richard Nunnclc! Esq. (rcsiuncd April 21121)
Director
Mr Mark. Cann lappointcd 14 Noi"CTnbcr 21121)
Treasurer
Mrs Glyni5 Longhur%t FCA (retl￿d l Octobci ?()? l }
Administrator
Mr Pljilip Crawl¢y MBE Irc%igncd l Dc¢¢nib¢r ?U? I I
Benevolen¢e Se¢r¢tarv
Capi¢iin (Rit'dl Miki NLlson Ir¢tirid 3U Jun¢ 2U211
C"haritv Number
1109753
Principal ()trice
l Oa High Strcct.
Iltshiic
SNI)_SAQ
Phone.. 11167? 5641}1 I
Email". ddmin(ci biima5t'ir.orLT.uk
Accounlants
ThL. Alanbr()okLS (Jroup Lid i,.'a J S Illieks & ('0
l O Nq.Irk¢i Placc
Dci i£cs
W'ilt£hire
£NIII IHT
Bankers
'I"hc Roj'al 14.Ink of Scotland PIC
Bi4h(Ip%gT.IlL Br￿Lh
49 Bi%hop%gaic.
Londoii
E(.'?N 3A%
Solicitors
Wilsonq LLP
AIcx<indr.i House
i Johns %triei
alisbury
SPI ?SB

THF. BIIRNIA SI-AR NITr:%IORIAI. PLIND
TRIISTEES, REPORT
OR TIIL YEAR EryDED31 NIARCH 2022
'l-hc 'l'rustccs prcscnt thcir nnual rcport alld thc financial slatcmcnts for thc )'car to 3 l Nqarch 211?2. In
prcpariiig thi% rcport Ihc TtU51¢1% hai'c i()mpliid ivitl) Ihc Ch,iiiliLs A¢1 21111. Ilic Statcmcni of
RL'LoiiiinLndLd PraLtILL appIILablL ID LhaiiliL5 prLparinb thL'ir aLLouiits in aLLordanLL wilh ihL FinaiiLial
Rcportin¥ Standard applicablc in thc UK and Rq)ublic of Ircland IF RS 11121 (cffcctiTr'c l January
and appl icablc accouniiiigi staiidards.
Structure, Goverllance and ￿lanagement
Thc Bumia Siar Mcmorial Fund ('IhL Fund. or 'thc Charily,) ￿.a$ rcgTisicrcd by Trust Dccd as a charity In
Mav 21111$ Thc DcLd cslabli%hcd thc Fund to iomincm()ratc ihc scrp'icc and ￿clIf1cC C)f ihc mcn and
woincn from thc Uiiitcd Kiiibdoin. Commoiii¥caltli and F.iiipirc and froiii Allicd Natioiis wlio 5crvcd in thc
Burma Campaigm of1942-11)4
Thc Trustccs arc thc priniary authority of thc Fund and arc uliinialcly rcsponsiblc for holdinbT and applyin¥,
its as5cIs for ils charilli blc purposcs. "I"lic Dccd proi'idcs for a Minimum of ihrcc tnjslccs. Ncw "I"ruslccs arc
riLtuitLd a% and whcn rcquircd al Ihc cx151111& Trustccs d15Lriti()ii iN'iih rcfciLnLL io ihLii abililies tliai ￿'l[l
LiihanLL and furthLF thL Fund'5 objLLtilL5. All ihL ixislinL Tru51L'LS uf ihi. Fund ￿'lfl truslLL5 Of DihLI
charitics bcforc Ihcir appointiiicni and wcrc thcrcforc farniliar ￿'7th thc rcsponsibililics that bcin¥ a Irustcc
Inwoli'¢4. Whcn ncw Tru%ii¢4 ¢iri appoiniLd, tr,iining, b()th in-housL ￿..Ith cxistiiig Trii%ti¢s. or ixt¢rnally
Ihroug,h appropriaiL IfusiLL trainii)L courscs. w ill bL proi"IdLd, if rLquirid. In tl)L 12 Inonihs 10 31 March
211?2 th£rc was onc Lhan¥c ID thc board of I'ru51ccs, ii'ith Richard Nunnclcy rcsi¥nin¥ in April 21121 . Thc
'[ rustccs licld onc formal iiiccting) to approi'c thc Piiiancial Statciiicnts of thc Fuiid, but mct on an infoniial
basis Inosi montlis io cnsurL IhL smooih-running, of IhL Charity. This Is chungTinL 10 Iwo fomial mLClinLss a
ycar for Budgct approi'al and Audit apprc)i"al as wcll as X monthly updiltc incclings and tll'o SPLcific
stratcby iiicctiiibjs.
Thc day-ro-day managcmcnt of tl)c Fund il'as carricd oui by an Adiiiii)Isrrator ¢ind a Trc¢i%urcr until
Noi'Lmbcr ?1121, both of i¥hom rLportcd dircLtly to thL Truslccs. Froni l April 211?11 tlic Fund aLquircd all
Ihc asscrs and liabilirics of Thc Burma Star Asqociaiion, as ￿¢11 .Iq lis staff .Trnd Commitmcnrs 10 cxisrin
Lon(raLl%. Tl)c Bumia Star A5%0¢1alion l)a5 1)oNN' Llo%id <ll)d 1% no longLr rcgJi%lLfLd a5 a Charily. On 311 Juni
211? I, KlikL NLlson, tIIL BLnLvulLIILL Si"LfLlary rL"tirLd. On I, OLtobLr 211? l Glynis l.on&huisl rLlirLd and
on l Dcccmbcr 21121 Philip Crawlcy acccptcd rcdundancy.
Folloiving, a rciiLW of ihL' Charily s slruclurc ilic Trusiccs appoiniid Mark Cann as Dirccior and
ChariAdiiiin l.td to Icad and administcr ihc Charity from 14, Novcnibcr 21121. Concurtcnily Mark aiid his
tcam liai L beLn a%kLd to look in dLPtI) al LWLry' 24pLCI of IhL C.l)arit}' and praduLe a 8tr<iiegTiL plan I￿.1[h
options ihat is limiicd only by imagTinalion and rcsourlcs. This aciion coincidLd i%.Itli thc officcs In London
clo%in¥ and rcloiatiii¥ to PC￿'S£y. W'ilisliiic. ThL Fuiid a150 dLiidcd io dispcnsc of thc scTr-iics of thc
indcpcndcnt fund raiscr. as uscd in pre￿ ious ycars, fol lowinb? tlic appoiiitmcnt of Mark and hi5 tcani.
Thc Chtsiily h¢iS also cntcicd into a Iiiulually profilablc ¢ind cost Sa￿.1ft¥ 'coopcration ¢igrccmLni' w."ith Thc
British Forcc5 Foundalion.
Thi Trusrccs Lxicnd Ihlir bcst ￿.1$1)¢$, appr¢¢i¢llion and gFratiludc io all Ihc rciiring, pcrsonncl for thcir
LommilmL"nt aiid loyalty oi'cr many ycars

THF. BLIRNIA STAR lIF.￿lORIAl. FUND
TRIISTEES, REPORT
OR"I"HE YL.4R ENDLD 31 IIARCH 2022
.Continucd
ObjectiT¥es and Actii'ities for the Public Benefit
Thc Trustccs coiifirm Iliat ihcy hai'c rcfcrrcd to thc bFuidancc containcd in thc Cliarity Coininission s
gcncral ¥uidancc on public bcncfit ￿'hen rcvicii'ing thc Chariiy's aims and objcclivcs and in planllillg
fulurc aifii'ilics.
Thc objccls of thc Fund for thc public bcncfit arc".
( l ) 10 advance Ihc cducaiion of pcoplc who arc in neLd of financial assisiancc and who come from Ihosc
Comm()nwc¢ilih and Allicd iouiitrics tlial conliibulcd 5crk'icL mcn and womLn to thc Bumia
Campaib?n.
(?) ro esi.Trblish and maintain a mcmorial or m¢morials in rcmembr,Ince of thosc who scri'cd in ihc Bumia
Camp¢llgJn'
(3) 10 fLliLvL Ihosc pcoplL ii,ho sLri'Ld in ihL Buriiia CainpaigTn and tlicir spousLs and dcpLndanis wl)o arc
in nccd by virtuc of financial liardship, sick.iic55 01 old agc by".
a) making, Lrranis of monc J. to Ihcm., or
b) prc)i"iding 01 payiiig for go()ds, scTriccs or fiicililic5 for thciii ii)cluding cduialion or traiiiing." or
c} making gFr<inls of iiioney 10 OthLf PLrsons or bodiLS li ho proi.lde gTood%. sLrn'lLes or facililiLS 10
thos¢ in nc¢d.
Th¢ Fiind's Schol.Irship Progwrimmc N"¢ry mii¢h at ihL froni of its Kvork ON"¢r thi yeir. The aim was 10
prowide fundiii¥ for a Ihird scliolar to qtiidv for a M.isrer'% D¢¥rLc at Ilnii"cr%ity CollLge l.nndan {IICI.I, In
IiILiiic)rs' of illl parliLIp&ltid In ihi. Butma CampaiLTn of l 1)41_ I l)4_5 ¢15 pLI Ils Lharilabli c)bjLLts. -I'liJs
lia5 mLanl Ihal sLrious fundraisinby fLquirLd io mLLt ihis fiiianLial LcimiiiiliiiLiit. In d }'iai whLrL
nothinLY been 'nonnal' duc ro ihc glob.I1 pandemic, Ihis obiectll'L required mucli effori .Ind ingenuir}'
from IhL TIustLI'5 to aihiLI L.
As prcl iously. in conjLincrion ivith UC L, Mr Jcrcm}' Archcr. a Trustcc. ￿aS Pi< rt of thc Inicr¥icw P<incl ro
%LILLt a %uitablL SLhalar for IhL. 21121
?(}?? acadLmiL yLar. Ivhi¢h this timi wa% ¢ondu¢ii'd onlin¢. dill to Ihi
inability 10 hold physical ililLrn ICW'S, owing 10 Ihc pandcmi¢.
'I"hc m&lllltcnancc of tlic Ilunma Star Groi"c &lt thc Nation&il Mcmorial Arborclum was undcrtakcn
throug)Iiout thc ycai in spitc of thc inability of tlic staff to pliysically ￿]51[ duc to lockdowi)s.
Work oli tlic P'und s wcb51tc coiitinucd ovcr thc yC¢ll to cnsurc tliat il proi'idcs as ¢iccuratc Infonii¢ltion as
possiblL. TIIL F.ILLtrDniL CharaLtLr RLadLr l F.CR) usLd io Lros5malLli dala has tlirow'n up SDML aiiomaliLs.
s lia11d￿.[lt17ib) can bc difficiili for li inachinc to dcciplicr, so ￿'0[k lias bccn nccdcd to corrcct tlicsc
criors, i¥,hicl) has bccn k'cry tiii)c-consuiiiingy aiid laborious. 'l-l)is piojcct is now coii)plctc. 'l-hc i¥'cbsitc is a
valuablL and mULli i'alucd afLhivL as IN'LII a5 a plaifonii for infurmalion abuul thl Lharily.
Sincc tl)c tiansfci of tl)c ￿Scl5 of 'l'hc Biiitna Stai As50ciatioii froin l Apijl ?{l?11, tlie F'uiid has coiitiiiucd
io iarrv oul (he bcnci'olcncc ￿..ork In￿"01￿￿￿ iii loc)kin¥ afiLr thc wctcrans of IhL Campaign. as wcll as ihcir
widowwwidow'cis and dcpcndants, NN.licn iii iiccd.

THF. BLIRNIA STAR IIF.MORIAI. FUND
TRIISTEES, REPORT
OR-I-HF- YLAR LNI)F-1131 NIARCH 2022
.Conlinued
AchieTrements and Performance
From thosc sLILLtLd for inlcTr iL w for thc ?11211?11?2 SLholar5hip, Oli5aLloka LotLniia, MD, wa5 ihc Lh05Ln
as being rhe outsranding candidaie to be iMiarded Ihe Buma star Scholarship number 3. The qearch for the
n¢xi onl has bLLwn.
Being in the midsi of .1 p.Indcmic has obviously impacted a great dcal on rhe ei.ents that would haiic
brou¥l)t ' Burma Siar, kLILran% to¥iLihLr. WL IVLfL ull<iblL to liold our annual Illreath-la!in¥i CLfLmoniLS in
London In S¢piLiiiber, ￿.hi]e oiher clcnts, orgTanisLd by ihird partic% Including, Nlerchani NaNy Day and
.1£ rioiis Rcmcmbrilllcc ci'cnis in Noi'cmbcr, had 10 bc Cl£ ncclled In ?021. On VJ-Day 20? I, ￿..C ioincd K¥'iih
thc (.'hindits and cigiht iclci'ans on paradc w.hich K¥'c facilit<lted by Ihe detailed and thoughtlul planning) of
staff members in m.Iking their traKel and cscori arrangenienrs_
Coiiiii)uiiication is a kcsll arca Ihat thc Trustccs hak c bcLn kccn to dci'clop. cspccially K¥'ith so mans, pcoplc
confincd 10 rhcir homes A qiiartcrly ncwslcttcr has bccn produced, w,hich h.Is bccn scni oiit clcctronicall}'
to supporiLrq and Ihose ￿,hO haN"e LxprLssLd an IniLfLSI in recLii"inL7 II. It aimq to kLLP Ll"LryonL updalLd on
thc scliolarship pro¥Trranitnc, fuiidraising) and rclci'1nt topics. ELich onc l)as also includcd an abridg)cd
'crsion of a Burma Srar i'ctcran's lifc story. Thc Ncw'slcttcr has proi'cd i'cry popular £lnd Importani
communication iool.
Thc bcnci'olcncc work of rhc cl11￿ rity continucd £ind grants ainounting to L26.4.3X wcrc madc in tlic ycar.
Grants i¥crc paid lor nursing homc fccs. wlicre indii'iduals arc uiiablc lo Incci thcsc costs. Othcr smallcr
amoiinrs i%.erc spcnt on diffcrent arcas of nccd.
?021, as 211211. has bccn a challcnging s'car for all conccmcd. The Trusiccs arc g)ratcfiil to all conccrncd for
thcir hard work. Iidapr£lbility nd patiencc. In spiic ol. iill ol. thc aboi'c, Ihc fiindraising cflorts. of rhc
Trustccs in tlic niain. liavc bccii Icmarkablc considcrinsi tlic rcstriciioiis aiid liiiiitation5 iiiiposcd upoii
ci'cryonc. 'l-hc Chairnian of -l-rustccs ￿'OUld likc lo thiink all of his fcllow '[ ruslccs for thcir cfforts, but in
Pl£ rticiilar, Mr Jcrciny ilrchcr, for his oiitslilnding achici'cincnts in this arca.
All thc Trustccs w'ould likc to thank cach and ci-cry indii'idual or orgallisatioll, who has contributcd
finaiicially ovcr tlic last ycar.
Financial Rei'iew
Incomc raiscd for thc scholarship programmc li moiintcd lo L14,132 in thc ycar coinparcd ￿'1th L l ?6,392 in
thc prci'ious 12-month pcriod. Tlic tot2￿ l incoiiic for thc C'harity for thc ycar 10 .3 l ill￿1rell ?1122 was LhX,173
Loinparcd w'ith £ill?,27() in tlic prL"Iiou5 12-monih pL"riod. ThL prior pcriod total inLludLd a onc-off
unrcstrictcd donation of L_3IIX,I ()() rcprcscnliii¥ all of thc asscts and liabililics of 'l-hc Humia Star
Associatioii as acquiicd by tlic Fund on l April 211211.
In thc ycar to 31 March 21122, thc Fuiid ivas rcsponsiblc for thc running costs of an officc in London, as
wcll thc staff costs of thrcc iiidii'iduals.
Total cxpcndiliirc foi thc ycar was I l ¥1 ()3¥ ¢OinPi&iLd ivitli L24? 121 in tlic prlvioug 1 ?_monih ￿riod.
Thc nct {oiil¥oing} rcsourccs for thc yCc2r to 3 l March 21122 wcrc £(111S,7_3()) compic rcd w'ith nct incoming
rLsoiir¢is ()f L311U.8 I l) In tl)L 12 m()nih% 10 31 MarLh 2U? l. Thi lolal fuiid% Larriid f()rw'ard a% at .1 l March
2022 wcrc 1359,1143, some of Ihcse funds arL rcslricicd as ideniificd in Ihcsc accounis.

THE BURMA ST.4R NIF.MORIAL FIIND
TRLISTEES. REP()RT
FOR THE I'EAR E.NDED 31 MARCH 2022
.Continucd
'I"hc sigiiificanl dci'clopmcnt has bccn thc changc in staffing alld administration strucliirc thc bcncfits of
whicli NN'III b¢ %eLn in fiiture vLar% biit immLdi<ltLly hai L s¢Ln a r¢du¢tion In roiitin¢ riinninL7 1o%is of 62'/,,.
Thc Trusrccs are wcry plcascd wirh ihis carl} rcsuli.
Thc Triistccs considcr thc charity a going conccm for thc ncxt l ? months at Icast.
Grant-making Polic3,
ThoSL mLn aiid woinLn who IN'LrL LntitlL"d io thc ' Burma Siar mL"dal 01 thL ' PaLifiL Siai w'iih 'Butma
clasp aiidlor thcir widoiw5. widowcrs and dcpcndiint5. all qualify,, %ubjcLI to financial rLstriLlions, for rclicf
of nLI"d, liardship and dislrc5s froni thL Cliaritv. AppliLatiDns arL rLfLrrLd to SSAFA. RCF.L. thc OffiLcrs
Associaiion, Ex-SerK Ice Charitics, Rerrinienral .4ssociiiions. The Roi.Il British Legion, non-service
chariliLS and Local AuihoriliLS. Applicaiions <ifL madc on a complcted common application form. tOgTLther
with anv supporiing p.Ipcri4iork. ("hccks arc madc Inlri.Ill￿ ro asccriain rhat .In applicint is in rcccipi of.ill
possiblL <iid from thL State and Local Authoriiy, and suppori from a SPOUSL or Lhildren is also iakLn into
considcratioll.
Reseri'es Policv
Thc Tru%lc¢q inlcntion is to cnsurc Ihal the Ilvcl of rLs¢rv¢s mainiainld i¥'ould mcci Ihlir charitablc
objcctll'C5 in Ihc short ILrtn. and Ihal LXICS5iVC ILI"cls of IcsLrb"cs arc not acciimiililtcd OI'LI thc lonL)cr tcrn].
They aim io achieie this by rcgwularlv rciiewing. and. it- ncccqsary. updaiingi IliLir Cjrant-makingw and
Ini"cstmcnt Policies cach yC<ir. or nd whcn circiimst.Inccs diet￿11C. Thc Triistccs rci icTh thcir Rescr￿CS
Policy annually. takInL￿ into consideration the current linancial climaie.
InTrestment VolicTr and Performance
'I"hcic ￿'C[C no rcstiictions on tlic pow'ci of thc I'iustccs to inwcst thc funds of tl)c F'und. In ordcr to cnsuic
IhL Fund'q Lhariiable ￿'thrk can coniiiiue io meer Iiq objcciiN"eq. a proporiion of itq iinrestricicd funds ire
Inwi'slL'd 10 L7¢nirati boih In¢vmi' and oJpit'il gTrvwlh.
As a rcsult of currciit cconomic factors and vcry low Interest ratcs. thc Trustccs aim to liai'c ai ailablc in
CLish. sufficicni fiinds thii. lo¢￿cthcr witli intlClP21cd inconic in Lins, 6-month pcriod. ￿'OUld bc siifticicnt 10
Incci its liiiancial coii)iiiitii)ciits lor ihc i)c.It six montlis. Aiiy casli, sui'plus to day-to-day rcquircniLlIts, Is
hcld on dcposit Rcscr¥'CS arc ini'csicd in Il Riihbonc maniL￿ed discrctionary fund.
Statement of Trustees, Responsibilities
ThL TruslcL5 arL rLsponsibli for prLparingF ihL RLport uf tliL Trus(LL5 aiid (hL findiilial sta(ctnin15 in
accord&1ncc iviih applilablc l¢iiV aiid Unilcd KiiiLdoin Accouiiting> Staiidaids Iuiiitcd King)doni Gciicrally
AccLPtLd AccounlinL Pr.IctlCLI.
The laM' applicablc to charities in Engil.Ind and Il'.ileq rcquire£ ihL Tru£iLCS io pfLpare linancial qiatements
for cach finic ncial ycar i¥,hich &)ii"c a truc nd f11 ir ￿icW of tl)c sti11C of aftair5 of tlic Chilrity and of thc
incoiiiiiigi i-csourccs aiid applicatioii ol- rcsouiccs of tlic Charity toi tliat pcriod. In pi-cpating) tIIc5c Iiiiai)cial
statcnicnts, thc Trusiccs arc rcquiicd to..
scleci 8uiiable .Icc()uniin¥ policic4 and thcii apply Ihem c()n8iqicnily'
obsi'rvi tIiL miihods and priniiplcy In ihL Charitics SORP.

THEI BURMA STAR MEMORIAL FUND
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2022
.Continued
make judgjnents and estimates that are i'easonable and prudent;
state wh¢ther applicabl¢ accounting stand￿th have been followed, subject to any material depRitures
disclosed and explained in tl)e fLnancial slateinenls.
pi'epare the financial statements on Ili¢ going-conceim basis iinless il is inappropriate lo presiime that
the Charity will eontinue in business.
The Tr￿le&s ar¢ i'¢sp)nsible foi. keeping propel. accounting records. which disclose with reasonable
accuracy at any lime the financial position of the charity and to ertable Ih¢rn to ensu￿ that lh¢ financial
Statemeiits comply with the Charities Act 2011, the applicable Chai'iti&s (Accounts and Rew>rLg)
Regulations and the provisions of the Charity's constitution. They are also responsible for safeguarding
th¢ asset5 of the Cbarity and hence for taking itasonable st¢ps foi. th¢ pr¢vention and d¢l￿tIon of frnud
and other inrgulai'ities.
The Ti'ustees ate responsible for the maintenance and integrity of the corpornte and financial inforniation
included on the Charity's website. Legislation in th¢ United Kingdoin goveiming the prq)aration and
dis%inination of th¢ financial stateinents may differ from legislation5 in other jurisdictions.
Plans foi. Future Perlods
The immediate challenge is to maintain a high Standard of b¢nev01¢n￿, build on th¢ ￿l￿¢M￿.an¢c
structure wilh innovativ¢ id¢as and establish, if possible, a loi)g-term legacy piece that ensures Ihe
Forgotten Ariny is n¢￿r forgotten. The latter b¢iiig the di5ceiiiible and clear ins11i￿tIOn of Bunna Star
veterans. Worl( has begun in earnest to see how thig may be achieved building on the already &8tablished
scholwshlp prow?mine.
The quarterly newsletter has been sent electronically to many people but looking ahead we would like to
spmd its distribution to othersy pai11￿]￿rIY v¢terans as well as on 50cial media platfonns.
There have been significant changes in the sta￿illg and administrative arrangements of the charity. The
inltial plan is to let the new structure bed In and in eai-ly 2022 pi'oduce a significant plan foi. the next five
yeats and hopefully kyond based on the fund's charitable pillars Df Benevolence, Rememb17nee and
Legacy. The priority of the Trustee5 is to ag]te a IDbust Strategic plan accotnpanied by a realistic and
effcctive fundraising plan. It is acknowledged that the charity has liinited rcsources to fulfil any ambition
and that tiine is of the essence. Appointing a new team uniquely qualifi¢d to pul this togelher has be¢n a
major step forward and Gails¢ for 'restrained' optimism.
Whatever Ch￿]geS in the offing, the Trustets are confident tl)at the Fund will meet these challenges and
fulfil its chai'itablc objcGtiYcs going forward.
Approval
This i'¢port wa5 apFfoYcd by th¢ trust¢N and signed on th¢ii" beI￿lf by:
Chaiman of Trustees
29 June 2022

THF. B11R￿lA STAR MTr.IIORIAL FIIP*D
Report of the llldependent Examiner
To The Trustee5 of The Burma Star .Memorial Fund
I ICPOff on thc accounts of d)c Lhanty foi Ihi year Lndcd 31 M<irch 21122. ￿.hiLl) arc sct out on pagcs X 10
Respective Responsibilitie% of Trnstees #nd Examiner
ThL Lliarily'5 truslLL5 arL" fL5ponsiblL for tliL prLparalioii of thL aLLuunt5. ThL iharitv 5 trustLLs LoiisidLr
Ihat an aiidit is nol rcquircd foi Ihis )'car lundcr scction 14412) of thc Charitics Act 2111 I Iihc 2111 l Act))
and tliat ali iiidcpciidcni cxaminatioii is nccdcd.
It is my rcsponsibility to".-
cxaminc thc accoiints {undcr scction 14f of rhc 201 l Act).
to follow." thc proccdiircs laid down in thc Gcncial Dircctions gii.cn by ihc Cliarity Comrnissioncrs
lundLr seLtion 14.51.illbl of tlie ?U I l Act). and
to statc wlicthci any particular mattcrs havc coiiic to niy attcntion.
Basis of Independent F.xarniner'5 Report
M J cxaiiiination was carricd out in accoidaiicc witli thc Gcncral Dircctions byii'cii by tlic Charity
Commissioncrs. An Cxilminalioii includcs a rCN'ic￿. of thc accounting rccords kcpi b! ihc charity and a
comparison of tlic acc()unts prcscntLd w'idi ihosc rccords. li a150 includcs c()nsidLration of aiiy unusual
itciiis or disclosuics Iii tlic accounts, and scckinb) cxplaiiations from you as trustccs conccrninLi aiiy sucli
Inattcrs. 'I"lic proccdurcs undcrtakcn do not prol'idc all of thc ci"idcllcc that woiild bc rcquircd in all audit,
and Lonscciucnily no opinii)i) is gjiwcn <iS to ii.hcihLI tI)L aiL()unls piLsciit a 'truL ai)d fail vic￿. and Ihc
rcport is limitcd to ih05c nialtcrs sct oul in ihc slalcmcnt bclow.
Independent Examiner's Statement
In LolliicLlion w'ith my cxplanaiion, no InattLI has Loiiic io my altLnlion".
wliich usjN'cs mc Icasoiiablc causc to bclici'c tliat in any matci.ial rcspcct thc Icquircmcnts".
to keep accouniingi rLcords in acLordance with SLCtion 130 of Ihe ?01 l Act. and
10 prip<iri a¢Louiiis ￿.111¢h a¢cord wilh Ihc a¢¢ouniinLi rccords and iomply ivith thc ¢i¢iouniin
rcquiremcnis of ihc 201 I Aci.
have noi be¥n mct. or
to which. in my opinioii, attcntion should bc in oidcr to cnablL a propcr undLislaiiding of thL
accounts io be reachLd.
Mrs B Amoss FCA
Thc Alanbrookes Group Lid tla J S Wceks & Co
111 Nlarkct Placc
Dci'izcs
'Iltsliirc
SNIO IHT
29 Junc ?022

THF. BLIRMA STAR IIF.IIORIAI. FUND
STATE.MENT OF FINANCIAL AC.TII'ITIES
FOR THE YEAR ENDED 31 NIARCH 2022
Ilnrestrictcd Restricted
Trunds
Funds
2022
2022
'I'otal
Funds
2022
Funds
2021
Notes
Incoming Resources
Incoming Resources from CJenerated
Funds:_
Transfcr of nct asscts from
The Burma Star Association
308.169
Donations and Gifts
6?,461
62,461
1 è47,925
Fundraisiiib F.I'Lnts
Ini-cstnicnt Incomc
-5,712
-5,712
(?,IIX2
Total Incoming Resources
6S,173
68,173
502 ?76
Resources Lxpended:_
Ini"cstniciit Mi1111i b)cmcnt Costs
Fundraisiiigi C'osts
46X
14,Xl
4(IX
14,X19
4119
211,250
Ch¢lfltablc Actii iliLS
7,1511
?17 l)7()
Total Charitable Expenditure
170,788
7.1.50
177938
238.63.5
Goi'crnincc Costs
3.4%6
Total Resource5 Expended
174.7X
IXl,93X
?42,171
et Ioutxoinglllnrvming Resvurces before
Other Recognised Cains and Losses
{1116.6151
{7.1.f11} 1113,76.5}
2611.15.f
(Ither RLco¥Tnised (Jains and (Losses)
8.02()
411.664
-Nel 110￿eMen{ in Fiinds
198,58()1
{7,15(1} I l US,7.36}
3UII,X I
Reconcili#ltion of Tr"iinds
.1 otal Funds Broug>lil Fotwaid
Transfcrs Bel￿'ccn Fiinds
?93.7(1.5
13X.X64
4(14,779
1 (13,9()O
(1.3X,X64}
Tolal Fujids I'arried Formard
334.1143
3.f l}.1143
464.779
The llote5 on pages 1 O to 17 form an integral part of the accounts

THF. BLIRMA STAR IIF.IIORIAI. FUND
BALANC.E SHEET
AS AT 31 NIARCH 2022
2022
2021
Fixed .4ssets
Tangible fixed assets
InN"L'simLnis
225.7C)6
217.-523
225,7()()
?17,()114
Current Assets
Dcbior5 and ljrcpaymcnts
Casli at Bank and in I land
49X
147,-591
19,27
2.3X,-5.39
148,089
257,818
Creditors: Amounis Falling, Duc Within Onc Year I I
{14,842)
(10,643)
et Current tlssets
133,247
247,175
Net Assets
3_51).1143
4()4.77l)
Represented b).:
Unreslricled Income Funds:_
Gcncral F'uiid
334,1143
2Y3,7()5
Restricted Income Fund5
Total Funds
12
3.59,043
464,779
Thc £iccoiints wcrc approK'cd by rhc TrustCCS <2nd signcd on thcir bchalf by..
'l-hc Viscoiint Slim
CliaiimaiJ of -l-tusiccs
2£) Junc 21122
The notes on page5 10 to 17 form an integrAI part of the accoiints

THE BUILNI.4 STAR.ME.MORI.4L FUND
NOTES TO TIIE ,ICCOUNTS
FOR THE YE.4R Ef*DED 31 MARCH 2022
Accounting Policies
The principal accounrinL' policics are suininarigcd belo￿.. Thc accouniinL policiLs hawL becn applicd
Lon%i%tciitly tliroughc)ui ihc yC<ir and in ihc prcccdin¥ ycai.
Basis of Accounlin%
ThL finanLi<il sialLmLnt8 hai L beLn prLpared under the histarical co%t conveniion wilh itLms
rcco¥niscd at cost or trinsaction i'aluc unlcss othc￿l,ISC slalcd in Ihc rclci.ant nolcs to ihc accoiints.
Thc Iinanciiil St2￿ tcmcnts hi< I'c bccn prcp<ircd in acCOrd￿2ncC ￿'1th rhc Siiqtcmcnt of Rccommcndcd
Pricticc.. Accoiintingi aiid Rcponingi bs, (.'haritics prcparingi thcir accounts in accoi"daiicc wilh thc
Financial Rcportin¥ Staiidard applicablc in thc UK aiid Rcpublic of Ircland IF'RS1112) (cffcctii'c
froiii l Jaiiuary 2111 Y), thc F-inaiicial Rcportiiibi Standard 11121 F'RS11121 Scciion l A and thc C'haritlCS
Act ?111 I
1.2. Fund Ilccountin2
UnrcslriitLd fund5 aic 1¢ wailablc for u%c at thc disLrLlion of rhc tnislcL5 in furthcrancc of thc gcncial
objLLlivLs of thi" Lharity. DLsiginatLd funds arL unrLStriili"d fuiids i"aniiarkLd by thL Tru51LLs fur
P<lrticiil.Ir piirposcs_
Resrricted fiinds .Ire donations ￿.hICh the donor has specified are ro be solely used for p.irticiilar
arL¢iS of Ihc cl)arity's work or for sp¢¢ifi¢ proji¢ts b¢ingi lind¢r1<￿in by ih¢ ¢h¢irily.
1.3. Incoming Resoiirces
All InLomin¥T rLsoufLL£ are includLd in the stalemLnt of I Inancial aLtIN iiieq whLn the charity is
cntitlcd to thc incomc and Ihc 2L moiint Cilli bc qlianiificd ￿'71h rc1L sollL1blc acciirilcy. Thc fol10￿.7ng
spccilic policics arc applied to particular calcgiorics ol. iiicoii)c-.
V()luiittirJ InL()mL is fL'LLII'L.d by ￿.￿Y ()r ¥Trani%. di)nati(In4 and bFifi% and is inLludLd in fiill In
thc Staicnicnt of FininciiL l Actii'itics whcn rcccii'2blc. Lcgiacics and bcqucsts arc iL ccriicd if
rcccipts <irc pi'obablc. Incomc is oiilv dclcri'Ld whcn the doi)or l)<iS spccilicd tlii< I Ihc Iiicoinc
is io bc cxpcndcd in a fururc pcriod.
Inwcsimlni incoine i% includcd ii.hcn rc¢ciN ablL.
.4. Resources Expended
Eipcndiriirc is rccoL)niscd on <in <iccfLl<il basis Ils a Ii.Ibility is incurrcd. Expcnditurc incliidcs <lny
VA'I" which caiino( bc tully Iccovcicd, and is Icpoitcd as part of tl)c cxpcnditurc to whicl) it Iclatcs.
('o£tq ol-giencr.7tinL￿ l unds comprise the coqtq asqociatcd with attractin£￿ Koluntary income.
Goi'crnanic cosis Includc ih05L cosis assoLIJILd ii'ilh mciling (IIL ionsiilulioiial and
stariirory rcquircmciits ol. Ihc charity and IncludL thL cosis liiikcd 10 thc sirarLLYIC
man.IgTement ol- IhL charity.
All cosis arc allocatcd bLlii'cci) Ihl CXPLndilurc LalLiforiis c)f Il)L SOFA on a basis dcsigmcd
to rcflcci ihc usc of thc rcsouicc. Cost5 rclatiiiL lo a partiLul¢ll activilv arc alloialcd dirLcily,
other£ are apportionLd on an appropriate basis.

THF. BUR￿lA STAR.IIF.NIORIAI. FUND
NOTES TO THE AC.COlI￿T$
FOR THE YEAR ENDED 31 NI.4RCH 2022
.( ontiniicd
1.5. Peiision Scheme
Thc Cl)ariiv opcratcs Ll dcfincd contribution pcnsion schcmc. Thc fund has no furthcr pcnsion
commiimcnt altcr hi£ i ingi Inadc pa)Jmcnts to onc cmplos.'cc s pcrSOn￿21 pcnsion. C oniribuiions arc
rcLObslli5cd in thc pcriod lo w.hich Ihcy rclatc.
1.6. Fixed Asset5 and l)epreciation
All iangiiblc fixcd aqscis arc held as op¢raiinLi asscts in rhc Charily's officc and rclai¢ 10 offic¢
cquipminl. Dopr¢iiaii()n on Ihc%¢ fixid asscts is chargJ¢d %0 as 10 w'ri1¢ off the full Cost oi"¢r Ih¢ir
CXPCCIL¢J uscful lii'LS Ol'Lr four ycars.
1.7. Fixed .4sset IiiTrestments
Ini'cstmcnts held .Is fi.xcd asseis (irc rei aliicd ar rhe balance sheer daic ￿'1[h any g.iin or loss being
ken to IhL StaiLmLni of Fin<incial Activities.
Donations and Gift5
2022
2021
Scholarship progFraninic
D()nali(?ti% ¢ind gi{Inl%
LLLTaLic5 & ￿'qUl$tS
Granr for rent of office
14,132
4().32l)
1 ?6.39?
3().714
14,XY5
I X7.Y25
The Fund is no longer rcntingi an office at the GrosN'enor Esi<llC. for M.hich li has prci'ioiisly receil cd
Trani funding.
Fundraising ei'ents
2022
2021
Salc of Buniia Star supplics
Inieslment Income
2022
2021
Incomc rcccii'ablc from inN"csimcnts
Baiik dcposit iiitcrc5t rccciTr'ablc
-5.8911
11)2
22
6,082

THF. BLIRMA STAR IIF.IIORIAI. FUND
INOTES TO THE AC.COIIYTS
FOR I'HE YEAR ENDED 31 NIARC.H 2022
.Conlinucd
Tolal Resources Expended
Generating c.haritable
Fiinds
Actii'ities Goiernance
Total
2022
Total
2021
Costs of Generating Funds
Ini cstiiicnt Iiiaii£1g￿CMC￿t Iccs
Indcpcndcnt fundraiscr and
oihcr cosis
46%
46X
411Y
Costs Directl).
AllocAled To rlctii'itie5
Dircct costs of acliN'ilics and ci'cnts
Grants di5burscd
Educatioiial scliolarships
1,935
?(),4_3X
45,275
1,93.f
•(),43X
45,275
13.516
4_3,244
4(),24X
Support Cost5
Allocaled io Jlctii'itie5
Salarics and pcnsions
Extcrnal consultants fccs and
cxpcnscs
Rciit and scTh'icc ch¢irgcs
6,()2X
3,908
13.680
1,954
19,542
211,172
2,2Y4
465
1()7
436
1.34.3
1,453
372
40
545
1,453
372
4U
545
l.f%
585
3,781
3,IU()
407
9.5%
Jnsiir.Ince
PrLini%e% ¢XPLns¢s
Trai'cllinLF cxpcnscs
Printing, postagc Ilnd Siiltioncry
585
Web£iie and computer costs
Sundry ¢xp¥iiscs
Bink cl}arg￿cS
Trusrccs indcmnity insuriincc
TrusicLS' LxpensLS
Bookkccping fccs
Accouni<inc5'
LC¢￿al tccs
Dcprcciiiion
L05s on disposal of fixcd asscts
2,049
144
344
1.848
10
3.IU()
407
fix
6¥
21U
181 l)3X
242,121
12-

THE BIIRNIA STAR IIENIORIAL FIIND
OTES TO TIIE ACCOU.NTS
Tr-OR 'I'HTr: YTr-tlR Tr-NDTr.I) 31 NIARCH 2022
.C-ontinucd
Other Recogni5ed Gains and (lJ055es)
2022
2021
Unicaliscd gilills on rcvalu<itiDn of fixcd a55cI ini-cstmLnts
Re<ilised g7ains on disposal of fixed assei ini esiments
X.112l)
3_5,()()L)
4.99.5
X,1129
411,664
Staff Costs and Numbers
Staff costs ￿Cre as follows..
2022
2021
Wagics and salarics
Rcdundancy p.iymcnts
Liiiplos'ci s NatiOllcl111)suraiicc
Staff pcnsion costs
43.435
81.343
1()4
A()4
-54,-iS()
X(),()?X
Thc ai'crigic niiinbcr ol. cmployccs duringi thc year w.Is two {?1121 Ihrccl
13-

THE BIIIi%IA STAR IIENIORIAL FUND
OTES TO TIIE ACC"OLINTS
FOR THE I"EAR ENDED 31111.4RCH 2022
.Continucd
l-angible Fixed Assets
O￿lCe
quipnient
Total
Cost
As Ilt l April 21121
Disposals ai cost
13X
11381
13X
11381
As at 31 March 21122
Depreciation
As ai l April 2n21
Disposals ai cosr
57
{57)
57
{57)
As at .31 Mlc rch 2112?
et book value-
As ai 31 March 2022
As at .3 l March 21121
81
¥1
14-

THE BIIIi%IA STAR IIENIORIAL FUND
OTES TO TIIE ACC"OLINTS
FOR THE I"EAR ENDED 31 iIIARCH 2022
.Continucd
Fixed Asset Ini'e5tments
Isted
Investments
15ted
Ini'estments
2022
2021
c.ost or N'aluation
As <l( l April 2U? I
Addition£ at coqt
DJ%posal ai vuluaiion
Gains in Ilic ycir
217.519
227.168
888
(.51 ?Ull
40.664
¥,029
N4arkcl i'aluc of invcstmciits as at 31 Marcli ?1122
?25,54X
217,51Y
Casl) hcld by inN'cstnicnt portfolio
24X
2?5 796
217,523
Historical cost-
As at 31 MaFLh 211?2
l ()X.2(12
l ()8.2(12
Carr)'ing Amount as at 31 March
2022
2021
Rathbonc Actik c Incoinc & Growth F.und
2?5,7y6
217,-523
'I'hc giaiiis iii thc ycai includc a nct rcaliscd giain of Lnil l?1121 L4,Y95).
10. Debtors and PrepaTrments
2022
2021
Othcr dcbtors
PrLP<iymcnts
ALcruLd income
3 (}711
7.-3119
383
4YX
l L).27l)

TIIE BLIRI¥I.4 STAR.lIE￿1oR1AL FUtYD
NOTES TO THE AC.C.OUNTS
FOR THE YEAR ENDED 31 NqARC.H 2022
.Continued
Creditor5- Amounts FallinL Duc Within Onc Ycar
2022
2021
T<￿8¢]0￿ aijd SOLial SCLUriiy
A¢Lruals
DLfLrrLd Incoiiie
14,84?
1,588
7.3U3
14,X4?
IU.()43
12. Nqoi'ement in Funds
Balance al
l April
ITLCOtning Rcsoiirces
2021 Re50urce5 Expended
Other
Gain5 &
Losses Transfers
Balance al
31 Nllirch
2022
Llnreslricted Funds:_
Gcncral Fund
293,765
1174,75<%)
X,a?9
13A,A64
3.34,n43
Reslricted Funds:_
EduLalional
SLh(Ilat%hip4
66,276
(6(),271)1
Buiina Star Grovc
Y7.7.3X
172,5XX)
Clotliii'orkcrs
Foundation (for
bLllLI"oILllcL}
7.UUO
17.000)
Total Fund5
4(¥4,77Y
()X,173
1181,93XI
X.112g
35V),1143
Thc C.harily's IlLW manaLILmL"nt Icaiii haN'L IL-as5L55Ld ihL brouLht for￿'ard rcstriLtLd incoiiiL funds
and fC<iliscd that mosi had bccn niis-Lla%sificd in thc pa%1. Thc pici'iou5 d()nalions in quc%lioi) Iwcic
onlv Inlcrnally dcsigFn,ilLd iowards spccific a¢liN Ilics raihcr Ihan l)ai ing bcen r¢sinctLd b}, Ihc
orig?Inal donor. Thcy haN'c tlicrcforc dccidcd to translcr thcsc back to thc unrcstrictcd g?ciicral fund all
bar L?.5,111111 of Ihc Burm2L StLlf Grok'c rcstrictcd incomc fund, bcing rcccii'cd spccifically ioi¥ards thc
futurc cosis of maintaining) thc gTrrounds arouiid tlic GroN'c at thc National Mcmorial Arborctum.
16-

THE BIIRNI.4 STAR IIEMORIAL FIIND
NOTES TO THE ACCOUNTS
FOR THF. Tr'EAR F.NDF.D 31 ￿lARCH 2022
.Continued
13. Anali'sis of Net Assets between Tr-und5
Llnre51rirted Reslricted
und
Total
Ini'cstmcnts
C'urrcnt Asscts
Currlni Liabilili¢s
2?5,796
1 ?3.IlX
(14,84?)
225,796
14%.IIX9
114,X42)
334,IH3
-3.5Y,1143
14. Triistee Remiineration and Related Partv Transacti0115
None of Ihe rriisrees recei￿ed any rcmunerarion or reimbursemcni of cxpenscs during the year
i?V? l £ l of iraN'el and accommodation LxpcllsLS l¥'LfL P<iid lo onc triistLel.