Charity registration number 1150889 (England and Wales)
THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
M Fazackerley
A Holl
T Marsden E Lea
Management committee
M Fazackerley
A Holl
T Marsden E Lea
Charity number (England and Wales) 1150889
Independent examiner
Afford Bond Holdings Limited 31 Wellington Road
Nantwich Cheshire CW5 7ED
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" CONTENTS
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| Trustees’ report | 1-2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notestothefinancialstatements | 6-11 |
| ° | THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST | "HACK GREEN SECRET NUCLEAR BUNKER" TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 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 charity's governing document, the Charities Act 2011 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 charity's objects are to preserve, renovate and maintain, for the benefit of the public, the former civil defence bunker at Hack Green, Baddington, Cheshire, including any historic artefacts donated or purchased by the trust. In addition, to promote the advancement of education in military affairs, defence, civil defence and emergency planning policy in the United Kingdom by operation of a museum in the bunker.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The bunker and its displays are open to the public where they can learn about our nuclear defence and the role Hack Green played in the defence of the country for over 60 years including the period throughout the Cold War.
Achievements and performance
Significant activities and achievements against objectives The charity has performed well during the year
Financial review
The charity aims to hold sufficient funds to ensure it is able to meet any financial obligations as they fall due. The charity is currently undergoing a re-structuring of its operations and the trustees are of the opinion the charity is well on course to meeting its aims in the short to medium term.
Reserves policy
It is the policy of the charity that unrestricted funds are sufficient to fund operations for at least six months. The charity hopes to achieve this objective in the short to medium term.
Structure, governance and management
The charity was registered on 19 February 2013 and is constituted under a trust deed 22 January 2001 as amended by a resolution dated 24 May 2012.
The trustees who served during the year and up to the date of signature of the financial statements were: M Fazackerley
A Holl
T Marsden E Lea
Recruitment and appointment of trustees New trustees are appointed by the board oftrustees. None of the trustees have any beneficial interest in the charity.
ee
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees’ report was approved by the Board of Trustees.
E Lea Trustee On
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2 October 2025
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST
| report to the trustees on my examination of the financial statements of The Hack Green Cold War & Radar Museum Trust (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
| report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
| have completed my examination. | confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. 2 _ the financial statements do not accord with those records; or 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
| 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.
David Bailey FCA
Afford Bond Holdings Limited
Chartered Accountants
31 Wellington Road Nantwich Cheshire CW5 7ED
Dated: 2 October 2025
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Charitable activities | 3 | 243,981 | 265,983 |
| Total income | 243,981 | 265,983 | |
| Expenditure on: | |||
| Charitable activities | 4 | 227,454 | 242,807 |
| Total expenditure | 227,454 | 242,807 | |
| Net income and movement in funds | 16,527 | 23,176 | |
| Reconciliation offunds: | |||
| Fund balances at 1 April 2024 | 16,107 | (7,069) | |
| Fundbalancesat31March2025 | 32,634 | 16,107 |
The statement offinancial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" BALANCE SHEET
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AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 9 | 31,286 | 35,153 | ||
| Current assets | |||||
| Stocks | 10 | 14,400 | 2,500 | ||
| Debtors | 1 | - | 1,421 | ||
| Cash at bank and in hand | 10,178 | 2,805 | |||
| 24,578 | 6,726 | ||||
| Creditors: amounts falling due within | 13 | ||||
| one year | (6,858) | (6,001) | |||
| Net current assets | 17,720 | 725 | |||
| Totalassets less current liabilities | 49,006 | 35,878 | |||
| Creditors: amounts falling due after | |||||
| more than one year | 14 | (16,372) | (19,771) | ||
| Net assets | 32,634 | 16,107 | |||
| The funds ofthe charity | |||||
| Unrestricted funds | 15 | 32,634 | 16,107 | ||
| 32,634 | 16,107 |
The financial statements were approved by the trustees on 2 October 2025
E LeaNE7 ‘ Trustee
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| THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST | "HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
- 1 Accounting policies
Charity information
The Hack Green Cold War & Radar Museum Trust is an unincorporated entity established under a trust deed dated 22 January 2001 (as amended by resolution dated 24 May 2012). The charity's correspondence address is Hack House Lane, Baddington, Nantwich, Cheshire CW5 8BL.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, 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 charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
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 At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
- 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
- 4 Accounting policies
(Continued)
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- 1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.
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:
Plant and machinery
10 and 3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
- 1.7. Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
o Fins
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‘ . THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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- 1 Accounting policies
(Continued)
1.10 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
3 Income from charitable activities
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|
|funds|funds|
|2025|2024|
|£|£|
|Admissions|190,557|220,410|
|Ancillary|trading|income|53,424|45,573|
|243,981|265,983|
|Expenditure|on|charitable|activities|
|Museum|Museum|
|2025|2024|
|£|£|
|Direct|costs|
|Staff|costs|85,594|92,707|
|Depreciation|and|impairment|6,542|6,870|
|Insurance|1,419|3,082|
|Rent|and|utilities|76,018|62,532|
|Repairs|and|renewals|19,307|22,329|
|Accounting|and|professional|fees|3,100|3,000|
|Bank|charges|3,280|951|
|Administration|expenses|6,563|6,391|
|Advertising|and|promotion|4,516|4,760|
|Events,|cafe|and|shop|costs|21,115|40,185|
|227,454|242,807|
|Analysis|by|fund|
|Unrestricted|funds|227,454|242,807|
|Net|movement|in|funds|2025|2024|
|£|£|
|The|net|movement|in|funds|is|stated|after|charging/(crediting):|
|Fees|payable|for|the|independent|examination|of the|charity's|financial|
|statements|600|600|
|Depreciation|of owned|tangible|fixed|assets|6,542|6,870|
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4 Expenditure on charitable activities
5
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST "HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
7 Employees
The average monthly number of employees during the year was:
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| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| 9 | 10 | |
| Employment costs | 2025 | 2024 |
| £ | £ | |
| Wagesandsalaries | 85,594 | 92,707 |
There were no employees whose annual remuneration was more than £60,000.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Tangible fixed assets
| 9 | Tangible fixed assets | ||
|---|---|---|---|
| Plant and | |||
| machinery | |||
| £ | |||
| Cost | |||
| At 1 April 2024 | 55,949 | ||
| Additions | 2,675 | ||
| At 31 March 2025 | 58,624 | ||
| Depreciation and impairment | |||
| At 1 April 2024 | 20,796 | ||
| Depreciation charged in the year | 6,542 | ||
| At 31 March 2025 | 27,338 | ||
| Carrying amount | |||
| At 31 March 2025 | 31,286 | ||
| At 31 March 2024 | 35,153 | ||
| 10 | Stocks | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Shopandcanteenstock | 14,400 | 2,500 |
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THE HACK GREEN COLD WAR & RADAR MUSEUM TRUST “HACK GREEN SECRET NUCLEAR BUNKER" NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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| 11 | Debtors | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Prepayments and accrued income | - | 1,421 | |||
| 12 | Loans and overdrafts | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Bank loans | 19,916 | 23,372 | |||
| Payable within one year | 3,544 | 3,601 | |||
| Payable after one year | 16,372 | 19,771 | |||
| 13 | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| Notes | £ | £ | |||
| Bank loans | 12 | 3,544 | 3,601 | ||
| Other taxation and social security | 662 | - | |||
| Accruals and deferred income | 2,652 | 2,400 | |||
| 6,858 | 6,001 | ||||
| 14 | Creditors: amounts falling due after more than one year | ||||
| 2025 | 2024 | ||||
| Notes | £ | £ | |||
| Bank loans | 12 | 16,372 | 19,771 | ||
| 15 | Unrestricted funds | ||||
| The unrestricted funds ofthe charity are noted below: | |||||
| ; | At 1 April | Incoming | Resources | At 31 March | |
| 2024 | resources | expended | 2025 | ||
| £ | £ | £ | £ | ||
| General funds | 16,107 | 243,981 | (227,454) | 32,634 | |
| Previous year: | At 1 April | Incoming | Resources | At 31 March | |
| 2023 | resources | expended | 2024 | ||
| £ | £ | £ | £ | ||
| Generalfunds | (7,069) | 265,983 | (242,807) | 16,107 |
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