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2024-06-30-accounts

REGISTERED COMPANY NUMBER: 06609149 (England and Wales) REGISTERED CHARITY NUMBER: 1128431

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 June 2024

for

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Quinneys Chartered Certified Accountants Saxon House Hellesdon Park Road Norwich Norfolk NR6 5DR

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Contents of the Financial Statements FOR THE YEAR ENDED 30 JUNE 2024

Page
Report of the Trustees
1
to 3
Independent Examiner's Report
4
Statement of Financial Actvites
5
Balance Sheet
6
to 7
Notes to the Financial Statements
8
to 15

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD (REGISTERED NUMBER: 06609149)

Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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

Public benefit

The charitable company's objectives and activities are:-

The preservation and conservation for the benefit of the public of the historic Whitwell Station, Norfolk and its surrounding, its structures, associated rolling stock and history.

To advance the education of the public in the history and development of Whitwell Station, Norfolk and its surroundings.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

FINANCIAL REVIEW

Financial highlights

The financial statements are set out on pages 5 to 15. Total income for the year amounted to £49,465 (2023: £60,830) and total expenditure amounted to £62,923 (2022: £46,146). Net movement in funds totalled £(13,458) (2023 : £134,684).

During the year the charitable company welcomed approximately £102,000 visitors to its site (2023: 84,000).

Reserves policy

The trustees have decided to hold sufficient unrestricted reserves to meet two years of charitable expenditure. This will be held to ensure site development can be completed. Additionally, in view of the current economic situation and pressure on household incomes, which may have a detrimental impact on future income, this will provide a buffer to allow timely decision-making regarding strategy.

The unrestricted fund balance at the year end was £96,316 (2023: £109,997) and included within this are cash funds of £9,688 (2023 : £12,529).

The restricted fund balance at the year end was £7,972 (2023: £7,749), representing donations raised towards the renovation/maintenance of specific items of rolling stock.

Going concern

In common with many charities, fundraising is an issue to be confronted. However, this year's activity shows that there is continuing goodwill towards the project by many people in both a financial and practical way. Trustees are hopeful that this will continue.

Looking further ahead, ownership of the site poses a challenge. The site is owned by a pension fund of which one of the trustees, Mr M F Urry, is a beneficiary. When the charitable company was established the intention was that a long lease would be established, providing some security of tenure until the society was in a position to purchase the site outright..The charity has currently entered into a five year lease which will expire in 2025.

Page 1

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD (REGISTERED NUMBER: 06609149)

Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Whitwell & Reepham Railway Preservation Society Ltd is a charitable company limited by guarantee, incorporated on 3 June 2008 and registered as a charity on 2 March 2009. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being would up, members are required to contribute an amount not exceeding £1.

At 30 June 2024 there were six such members.

Recruitment and appointment of new trustees

The total number of Board Members shall not be less than one. There is no maximum. The charity may from time to time increase or decrease the number of Board Members by appointment at a general meeting held by the members. The Trustees will from time to time appoint people with specific skills to fulfill specific projects. Those people would be entitled to attend management meetings.

Related parties

Details of related parties is given in Note 18 of the financial statements.

Risk management

HM Inspector of Railways and Broadland District Council

The trustees have during the year reviewed the major risks to which the charity is exposed and have established systems to mitigate those risks. All recommendations from HM Inspector of Railways and Broadland District Council have been implemented or plans are in place to ensure full compliance.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06609149 (England and Wales)

Registered Charity number

1128431

Registered office

Saxon House Hellesdon Park Road Drayton High Road Norwich Norfolk NR6 5DR

Trustees

M F Urry Director Mrs D E Urry Director R J Bailey Director R Ewles Director L J Turner P J Stead

Company Secretary

M F Urry

Page 2

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD (REGISTERED NUMBER: 06609149)

Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2024

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Quinneys Chartered Certified Accountants Saxon House Hellesdon Park Road Norwich Norfolk NR6 5DR

Approved by order of the board of trustees on 18 March 2025 and signed on its behalf by:

M F Urry - Trustee

Page 3

Independent Examiner's Report to the Trustees of Whitwell & Reepham Railway Preservation Society Ltd

Independent examiner's report to the trustees of Whitwell & Reepham Railway Preservation Society Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; 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 in the UK and Republic of Ireland (FRS 102)).

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.

M W M Lamb FCCA

Quinneys Chartered Certified Accountants Saxon House Hellesdon Park Road Norwich Norfolk NR6 5DR

18 March 2025

Page 4

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Statement of Financial Activities FOR THE YEAR ENDED 30 JUNE 2024

2024 2024 2023 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donatons and legacies 2 26,904 3,136 30,040 43,751
Other trading actvites 3 19,158 - 19,158 16,940
Investment income 4 - 267 267 139
Total 46,062 3,403 49,465 60,830
EXPENDITURE ON
Charitable actvites
Charitable actvites 59,743 3,180 62,923 46,146
NET INCOME/(EXPENDITURE) (13,681) 223 (13,458) 14,684
RECONCILIATION OF FUNDS
Total funds brought forward 109,997 7,749 117,746 103,062
TOTAL FUNDS CARRIED 96,316 7,972 104,28 117,74
FORWARD 8 6

The notes form part of these financial statements

Page 5

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD (REGISTERED NUMBER: 06609149)

Balance Sheet 30 JUNE 2024

2024 2024 2023 2023 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 9 190,81 - 190,81 201,23
4 4 0
Investments 1 1 - 1 1
0
190,815 - 190,815 201,231
CURRENT ASSETS
Stocks 1 2,000 - 2,000 2,000
1
Debtors 1 5,614 - 5,614 3,601
2
Cash at bank 9,688 7,972 17,660 20,277
17,302 7,972 25,274 25,878
CREDITORS
Amounts falling due within one year 13 (99,110) - (99,110) (94,133)
NET CURRENT ASSETS (81,80 7,972 (73,836 (68,255
8) ) )
TOTAL ASSETS LESS CURRENT LIABILITIES 109,007 7,972 116,979 132,976
CREDITORS
Amounts falling due afer more than one year 14 (12,691) - (12,691) (15,230)
NET ASSETS96, 7,9 10 11
31 72 4,2 7,7
6 88 46
FUNDS 17
Unrestricted funds 96, 10
31 9,9
6 97
Restricted funds 7,9 7,7
72 49
TOTAL FUNDS 10 11
4,2 7,7
88 46

The notes form part of these financial statements

continued...

Page 6

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 6

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD (REGISTERED NUMBER: 06609149)

Balance Sheet - continued 30 JUNE 2024

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

The financial statements were approved by the Board of Trustees and authorised for issue on 18 March 2025 and were signed on its behalf by:

M F Urry - Trustee

The notes form part of these financial statements

Page 7

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements FOR THE YEAR ENDED 30 JUNE 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Depreciation and amortisation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Rolling stock is not depreciated as it is maintained so that the trustees believe that the value will at least equate to original cost/value. Memorabilia collections are not depreciated as their value will be at least equal to their original valuation.

Stocks

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

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.

continued...

Page 8

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

2. DONATIONS AND LEGACIES

Grants received, included in the above, are as follows:
3. OTHER TRADING ACTIVITIES
4. INVESTMENT INCOME
5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Donatons 16, 26,
41 71
2 2
Gif aid 1,7 2,0
18 41
Grants 7,2 10,
45 67
2
Subscriptons 4,6 4,3
65 26
30,040 43,751
2024 2023
£ £
Other grants 7,2 10,
45 67
2
2024 2023
£ £
Fundraising 12, 15,
events 81 54
5 2
Glass recycling
13
15
8 3
Sale of scrap 6,2 1,2
metal 05 45
19,158 16,940
2024 2023
£ £
Deposit 26 13
account 7 9
interest
2024 2023
£ £

continued...

Page 9

Depreciation - 10, 12, owned assets 74 56 6 8

continued...

Page 9

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Trustees/Directors 4 4
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donatons and legacies 32,527 11,224 43,751
Other trading 16,9 -16,94
actvites 40 0
Investment income - 139
139
Total 49,4 11,36
60,83
67 3
0
EXPENDITURE ON
Charitable actvites Charitable actvites 34,6 11,51
46,14
34 2
6
NET INCOME/(EXPENDITURE) 14,833 (149) 14,684
RECONCILIATION OF FUNDS
Total funds brought forward 95,164 7,898 103,062
TOTAL FUNDS 109, 7,749117,7
CARRIED FORWARD 997 46

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 10

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

9. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Other
tangible
Freehold fxed Plant and
property assets machinery
£ £ £
COST
At 1 July 2023 105,0 242,9 11,25
16 05 0
Additons - - -
At 30 June 2024 105,0 242,9 11,25
16 05 0
DEPRECIATION
At 1 July 2023 73,01 80,11 7,041
1 0
Charge for year 6,282 804 3,521
At 30 June 2024 79,29 80,91 10,56
3 4 2
NET BOOK VALUE
At 30 June 2024 25,72 161,9 688
3 91
At 30 June 2023 32,00 162,7 4,209
5 95
Fixtures
and Motor
ftngs vehicles Memorabilia Totals
£ £ £ £
COST
At 1 July 2023 3,969 5,150 1,500 369,79
0
Additons - - 330 330
At 30 June 2024 3,969 5,150 1,830 370,12
0
DEPRECIATION
At 1 July 2023 3,248 5,150 - 168,56
0
Charge for year 139 - - 10,746
At 30 June 2024 3,387 5,150 - 179,30
6
NET BOOK VALUE
At 30 June 2024 582 - 1,830 190,81
4

continued...

Page 11

At 30 June 2023

721

continued...

Page 11

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

10. FIXED ASSET INVESTMENTS MARKET VALUE NET BOOK VALUE

Shares in Shares in
group
undertakings
£
At 1
1 July
2023
and
30 Ju
ne 20
24
At 1
30 Ju
ne 20
24
At 1
30 Ju
ne 20
23

There were no investment assets outside the UK.

The investment is in the charitable company's subsidiary, WRR Leisure Ltd. At 30 June 2024 the subsidiary had net assets of £693 (2023: £817) and in the year ended 30 June 2024 made a loss of £124 (2023: profit £500).

11. STOCKS

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
£
£
Stocks
2,0
00
2,0
00
2024
2023
£
£
3,108
1,360
2,506
2,241
5,614
3,601
2024
2023
£
£
Bank loans and
overdrafs (see
note 15)
16
4
16
4
Other loans (see 6,8 7,1

continued...

Page 12

note 15) 40 00
Trade creditors 16, 2,2
29 12
3
VAT 14, 15,
51 84
2 9
Trustees current 56, 59,
accounts 56 56
3 3
Accruals and 4,7 9,2
deferred 38 45
income
99,110 94,133

Trustees current accounts are represented by amounts due to the charitable company's subsidiary and to MF Urry, a trustee. Further details are given in note 18.

continued...

Page 12

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024 2023 2023
£ £
Accruals and 12, 15,
deferred 69 23
income 1 0

15. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand:

2024
£
Bank
overdrafs
Other loans
7,004
2023
£
16
4
16
4
6,8
40
7,1
00
7,264

16. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and fve years
17.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
General fund
2024
2023
£
£
6,800
6,800
6,800
13,600
13,600
20,400
Net
movement
At
At 1.7.23
in funds
30.6.24
£
£
£
109,997
(13,681)
96,316
7,749
223
7,972
TOTAL FUNDS
117,7
46
(13,4
58)
104,2
88

continued...

Page 13

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Incoming Resources Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 46,062 (59,743) (13,681)
Restricted funds
General fund 3,403 (3,180) 223
TOTAL FUNDS 49,4 (62,9
(13,4
65 23)
58)
Comparatves for movement in funds
Net
movement At
At 1.7.22 in funds 30.6.23
£ £ £
Unrestricted funds
General fund 95,164 14,833 109,997
Restricted funds
General fund 7,898 (149) 7,749
TOTAL FUNDS
103,0
14,68
117,7
62 4
46
Comparatve net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 49,467 (34,634) 14,833
Restricted funds
General fund 11,363 (11,512) (149)
TOTAL FUNDS 60,8 (46,1
14,6
30 46)
84

continued...

Page 14

WHITWELL & REEPHAM RAILWAY PRESERVATION SOCIETY LTD

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 JUNE 2024

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.22 in funds 30.6.24
£ £ £
Unrestricted funds
General fund 95,164 1,152 96,316
Restricted funds
General fund 7,898 74 7,972
TOTAL FUNDS
103,0
1,226 104,2
62 88

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 95,529 (94,377) 1,152
Restricted funds
General fund 14,766 (14,692) 74
TOTAL FUNDS 110, (109, 1,226
295 069)

The restricted funds are restricted income funds.

18. RELATED PARTY DISCLOSURES

During the year the charity made the following related party transactions:

WRR Leisure Ltd

During the year the charitable company received donations of £3,000 (2023 : £14,000) from its subsidiary company, WRR Leisure Ltd. At the balance sheet date the amount due to WRR Leisure Ltd was £12,529 (2023 : £15,529). The loan is interest-free and there are no formal repayment terms. However the intention is that this will be repaid when funds permit.

Mr M F Urry

At the balance sheet date the amount due to Mr M F Urry was £44,034 (2023 : £44,034). The loan is interestfree and there are no formal repayment terms in place. However the intention is that this will be repaid when funds permit.

Page 15