**REGISTERED CHARITY NUMBER: 1159890**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2022**
## **FOR**
## **READING FORCE**
Carter & Coley Chartered Accountants 3 Durrant Road Bournemouth Dorset BH2 6NE
## **READING FORCE**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
||**Page**|
|---|---|
|**Chair's Report**|1 to 3|
|**Report of the Trustees**|4 to 12|
|**Independent Examiner's Report**|13|
|**Statement of Financial Activities**|14|
|**Balance Sheet**|15 to 16|
|**Notes to the Financial Statements**|17 to 26|
|**Detailed Statement of Financial Activities**|27 to 28|
## **READING FORCE**
## **CHAIR'S REPORT FOR THE YEAR ENDED 30 JUNE 2022**
As Chair, I am pleased to present a report for Reading Force for the year July 2021 - June 2022. We report on a time of both high activity and structural change, both of which leave us well placed for the future.
This report begins in the period during which Covid restrictions in the UK were coming to an end. Legal restrictions were ended in England in July 2021, with a phased reopening of schools from June 2021. In Scotland and NI restrictions were lifted later, in March-April 2022. The vaccination programme meanwhile was in full swing.
Whereas the last report documented the huge rise in demand for Reading Force during the Covid lockdowns, the project having provided a very effective way of keeping in touch with wider family during enforced absences, this period rather represents one of transition to life after Covid. This report takes into account both our experience and our associated learning based on:
The reassurance of knowing that Reading Force had proven very valuable to military families in difficult circumstances, and of a different kind to the background to our more usual service delivery.
What we had learned during lockdowns about how much can be done effectively online.
Our own observations, and wider national concern, that children's literacy had been impacted by the pandemic and the closure of schools. As is so often the case, it was the less privileged who had suffered the most in terms of missing school and not having access to resources (books/laptops etc), and we were keenly aware this was and remains the demographic most needing support post-pandemic.
## **The use of Reading Force during deployments**
Christmas is always a mixed bag for military families, representing separations or happy homecomings, and often a time for postings meaning further disruption of the academic year for school-age children. Christmas 2021 was however additionally impacted by requirements placed on the military to assist with the Covid vaccination programme. This meant many children who had been expecting a deployed parent to return home, learned at short notice that deployments were extended due to the epic vaccination programme. As a side-note, we observed that the significant role of the military in delivering the vaccine programme was not particularly well acknowledged in the media.
The start of the war in the Ukraine, from February 2022, also saw a rise in the number of deployments, and again we were busy meeting increased demand. A parcel of books and Reading Force scrapbooks for children may sound like a small thing, but we heard from many parents that receiving these parcels gave rise to the first smiles since a parent had been deployed. We are determined to keep children's spirits up in this way and responded to all requests.
The lifting of restrictions in early 2022 did not equate to a return to pre-pandemic activities within schools. Both staff and pupils were still picking up the Covid virus and getting ill; pastoral care within schools was largely focussed on recovery and catch-up. While many schools were still requesting and using our resources, others did not yet have the capacity to restart Reading Force or to have visits from our ambassadors, and so new registrations within schools were relatively low. Our main reach therefore continued to be through welfare organisations who gave our resources to families and unit staff, and encouraged their use. At the same time, families would regularly get in touch with us when a child had Covid and was isolating at home or (in a few cases) at a boarding school, and they requested we send books and resources.
Page 1
## **READING FORCE**
## **CHAIR'S REPORT FOR THE YEAR ENDED 30 JUNE 2022**
## **Reading Force Ambassadors**
During the autumn term of 2021 our ambassadors in Scotland and Northern Ireland slowly began to make visits to groups and family days once again, although these were sometimes cancelled due to illness (of school or ambassador). The ambassadors were however able to maintain regular contact online, providing RF resources when required. In Scotland, supporting the Naval community was particularly important as many families were affected by deployments (particularly due to the Ukraine/Russia conflict). We would like to express our ongoing appreciation to Annington for supporting this important ambassador role in Scotland.
In Northern Ireland, the last region to lift Covid restrictions, in person meetings with veterans' support groups were able to resume. The security situation in NI required the roll out of our project to be done quite differently from elsewhere in the UK, and we had appointed an ambassador, who was introduced to the many charities supporting the military in NI. We were seeking, as is a consistent principle of Reading Force, to make links with other organisations so that administrative costs could be shared and the maximum amount spent on reaching beneficiaries. A particularly useful link was made with The Defence Gardens Scheme, which like us employed a single NI member of staff, and the two representatives were able to share visits, travelling costs and stands at several related events. we began work on an application to the National Lottery to continue the support of our Reading Force ambassador there.
In April 2022 we appointed two new ambassadors: for Veterans in England and Wales, and Book Clubs. The success of an individual Reading Record (see on) with veterans has encouraged us to continue to expand focus on supporting veterans. With our Ambassadors in Scotland and Northern Ireland building new relationships and delivering RF to more charities and organisations supporting veterans, we added a new role of Veterans Ambassador in England & Wales in April 2022 (Funded by AFCFT Sustaining Support programme for twelve months). Early signs of effective networking show how RF will benefit and in April 2022 this work attracted support of a new donor, the charity Lest We Forget Association, which concentrates on supporting veterans.
Our new Book Club Ambassador started the same month, her predecessor moving to be our Veterans Ambassador. We expanded this role having found that our initial establishment of book clubs was very positively received. Questionnairing the members before and after participation gave us some important learnings. For example, the profile of those joining is quite different from what might have been expected from general involvement in book clubs, in that RF members tend not to have joined one before and to be more attracted by the idea of linking with other military personnel than just reading.
Some veterans attested to the book clubs giving them something light to think about for once; a relief from darker thoughts. Others said the clubs encouraged them to be braver in their social interaction than they would otherwise have been. The book clubs are a very good example of taking a project formed during the pandemic to help with social isolation and loneliness, and continuing to use the concept more widely because it works for military families - being able to take part online or (following restrictions lifting) in person.
We also received funding for a new role of Central Administrator, again for twelve months, with funding from the Armed Forces Covenant Fund Trust (AFCFT) Sustaining Support programme. This post is intended to improve communication across our team, which has no premises. We began to research the job specification and likely route to finding a Central Administrator (this to be covered in the next report).
Page 2
## **READING FORCE**
## **CHAIR'S REPORT FOR THE YEAR ENDED 30 JUNE 2022**
Longer term, the plan is to absorb their roles into general Reading Force overheads as we consider them essential to our effective operation in both reaching those we serve and ensuring our operation is joined up.
## **Restructuring - planning growth and sustainability**
After ten years of operation, and organisational growth due to the arrival of new ambassadors, we decided that a more effective structure was needed for Reading Force to improve efficiency, clarify roles and reduce overlap, and create clearer lines of reporting. The Chair of the Trustees consulted with the other trustees and staff, and a revised structure was agreed. This proposed the ambassadors having a shared reporting line to a Director of Service Delivery, and Marketing and Communications combined.
The new structure contributes significantly to our plans for growth and sustainability, and ensures the best way to grow a small charity without losing personal connection and focus on individuals and families within the military community. It should be noted that we still hand-pick book titles for children and write personal messages on scrapbooks that are returned to us, before sending them back via recorded delivery to ensure nothing gets lost.
We complete our eleventh year in good heart, firmly convinced of the need for what we do, encouraged by growing demand, and with more robust structures in place to ensure effective delivery.
Rev'd Professor Alison Baverstock, Chair of Trustees
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2022. 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**
## **Objectives and aims**
Our constitution states that the purposes of Reading Force are:
1. To advance education by encouraging families to read together for pleasure and talk about a book by providing advice and assistance and materials to support shared reading activities.
2. To promote and protect good health by using reading as a means of mitigating stress and increasing communication and good family relationships following separation due to training, deployment, postings and mobility.
The activities carried out for the public benefit of the charity are for all British Armed Forces families and children including reservists and veterans, living in the UK and overseas.
The trustees always ensure that the strategies and activities we undertake are in line with our charitable objects and aims. Our long term aim that shapes our annual activities is to extend and deepen the relationship we have with Forces families, to ensure our project reaches the awareness of all and invites them to become involved. We seek to support the social, emotional and mental wellbeing of the Forces community through shared reading and effective communication.
## **How we work**
Strategies we employ to achieve the charity's aims and objectives are to:
- Work with support workers of Forces families: schools; welfare and community organisations and other agencies and charities devoted to the support of the Forces
- Reach Forces families themselves to explain the benefits of Reading Force and support participation
- Influence policy makers and those offering financial and administrative support to the Forces community
- Act as a lobbying force to ensure the particular needs and issues of Forces families remain in the forefront of public consciousness.
We offer and provide:
- Advice on the benefits of involvement in reading for pleasure
- Materials to support families taking part in Reading Force
- Related activities such as author tours in schools and weekend/holiday workshops in activity centres
- Related advice on policy through presentations at key forums and conferences
## **Public benefit**
The trustees have had regard to the guidance issued by the Charity Commission on public benefit in planning these activities for the year and reviewed the guidance at trustee meetings.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities Forces families offered Reading Force and signature scrapbooks**
"The Reading Force organisation is a great way to keep my family connected with each other whilst my husband is away. The children enjoy ringing their dad and facetiming him on the weekend to chat about not only their book but also their weeks."
## **Giving books to Forces children**
In this transition year after the upheaval and disturbance of the pandemic year, demand for books and scrapbooks settled to being more constant, though still high, compared to the highs of the previous two years. This year we posted over 3,700 books and scrapbooks directly to Forces children, from babies to teens and young adults, at home. An additional 500 books and scrapbooks were given to Forces children by welfare outreach workers to support their families. Throughout the year we ran book giveaways on social media including, Friday/weekend selections, at Christmas through our annual ABC Advent Book Calendar (giving books to families every day in the build up to Christmas - a challenging time for many Forces families), and on World Book Day in March.
"You are doing such a wonderful job. I am a massive reader and I gain so much knowledge from it so that's why I think it's so important to get children reading early in life to expand their imaginations and give them an advantage." Outreach Worker, Veteran Drop-in Centre
Our primary aim is to improve communication and support connectedness within military serving and veteran families (with both immediate and extended family), with the added benefit of a literacy boost, and we observe this taking place through feedback and scrapbook analysis. These books are used in a variety of ways: shared together at home with parents and siblings; read over video calls to deployed parents, and vice versa depending on children's ages; with cousins, aunts, uncles and grandparents when on holiday or visiting them, or over the phone; reading the book independently at home, then talking about it with the rest of the family who have also read it independently; reading a chapter aloud a day. Some families have told us they have passed the books on to Forces neighbours or local schools, once they have finished with them, as a way of helping to spread the Reading Force word and share materials.
Books can be shared during absences, which children may find difficult and unsettling, and experience separation-anxiety (military families can experience stress as a result of regular moves of home and school, deployment at short notice, separation from parent), as well as during good times as a joint family activity, providing continuity and shared experience contributing to overall wellbeing. As highlighted in previous reports, we know from research by The National Literacy Trust (NLT 2017) that children owning books has a significant and direct impact on their attitude to reading, raised literacy ability, and reading confidence. In March 2019, the NLT Annual Literacy Survey reported that 25.7% of children aged 8-18 read every day, compared with 43% in 2015. With the downturn in children 'reading for pleasure' (the single most important factor for children becoming readers), we are resolutely determined to get books into the hands of Forces children.
"Thank you for all you do, it is truly amazing the way you promote reading and its ability to build bonds." Participating parent
With our core focus on providing books, we are very grateful to the Chelford House Christian Fellowship Trust for continuing their generous grant towards the cost of books for the 7th year running.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **Scrapbooks for Forces families**
During this period over 13,000 signature Reading Force scrapbooks were given to families for them to complete together. In addition to being sent out with posted books, these were distributed via schools, welfare and other organisations supporting Forces families, at author events, pre-deployment briefings and family days. As Covid continued to affect people with sickness and children were off school, some parents reported that Reading Force was perceived as a useful and gentle way of maintaining literacy skills.
We offer families two kinds of scrapbook - one for babies up to and including children aged seven, and one for children aged eight to eighteen, thereby involving children of all ages and encouraging shared reading between siblings, as well as between parents and children.
Every scrapbook contains a 'free book' postcard, which families are invited to post in order to receive a book to share and use to begin their Reading Force activity. In keeping with our ethos of offering families high quality colourful materials they will enjoy using, we update materials when reprinting. Each year our certificate, awarded to families who have completed and submitted their scrapbook to the biannual scrapbook competitions, is updated and positively acknowledges and affirms children's Forces identity.
"I've always liked reading with my family, but when daddy left I didn't think we could, but when Mummy bought two books I had the idea to do a scrapbook on it."
## **Combining the scrapbook and the book**
Not every family utilises the scrapbook (wishing simply to chat about the book), but many do, filling it with the family's thoughts and opinions about the book shared. These act as prompts to talk about the book, engage, draw and be creative, and become a record of the shared family experience. We have an increasing number of families who have made several scrapbooks in recent years (for some this increased further during lockdown) and these are kept by them as special mementos.
"Reading Force is amazing - it's so good for them. And they get to share it with Dad while he's away. They talk about what they're doing in their scrapbooks or they show him over a videocall - it's a talking point. And when their Dad emails they'll reply to tell him they've just received a new book. I don't know how but Reading Force always gets the reading age right with the books they send. School is so structured, but with this they can write and draw what they want. Bethany loves the art side of it. We do it together at home, I'll listen to them read and we'll sit down together and draw in the scrapbooks. We do have a collection of scrapbooks now - they are very special."
As we run biannual Scrapbook Competitions, we see a range of scrapbooks completed. Increasingly grandparents are participating, and sometimes uncles, aunts and cousins. Also increasingly, these extended family members are the people instigating the activity. We regard this as a good sign as it demonstrates the reach we are having, and our progress towards an organisational aim that ALL military families should have access to our resources at a time that suits them. We have received many new scrapbook competition entries this year, often with several members of one family involved, which we view as evidence of broader family involvement. We also have anecdotal evidence of other families telling us they have completed their scrapbooks and wish to keep them at home.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **New Reading Force resources**
Two new RF resources were completed during this year, meaning that we now have materials that can benefit the entire military population, from children and young people to adults and veterans.
After extensive consultation with a group of military teenagers, organised in collaboration with the Army Welfare Service, we made available a new Teen Journal. This enables teenagers to hold thoughts about their reading, and share them with their friends. We had found that teenagers could be persuaded to join in the completion of a family reading scrapbook if in the process it would benefit their younger siblings, and encourage them to read, but that they also wanted a reading resource of their own. The Teen Journal is most attractively produced and every aspect of its development, from title and cover to cartoons for the stickers in a back pocket, was chosen by the age group for whom it was destined. Made available at a launch in Queen Victoria School, Dunblane in November 2021 it has proven very popular, and by June 2022 we had distributed almost 3,000 journals through the post with book requests, secondary schools and other organisations supporting military young adults.
"I love the reading journal, the stickers and the theme of the book are perfect. It's a space for me to write down my feelings and worries, and being able to draw in this journal really does help. The questions make it fun to write about the books I'm reading too." Teen journal user, 2022
A Reading Record for adults was published in January 2022. This was developed through our work in Northern Ireland, with feedback from the market indicating that veterans often felt isolated and lonely, and that keeping a record of what they were reading would assist them in sharing their ideas and thoughts, particularly through the development of reading groups. We worked with our NI steering committee and several organisations involved in veteran support in NI, and trialled versions of the anticipated journal before launch.
Both new resources have been met with a very positive response and we are now feeding back what we learned from their launch into refining the documents. This fits with our general principle of 'practice as research' whereby we trial materials, learn from them and feed this into their further development.
## **World Book Day**
Previous reports detailed how we had been pleased, in 2018, to be approached by World Book Day (WBD) to join in their significant cross-industry/sector initiative; a significant acknowledgement of the profile of what we do. In March 2022 we ran our annual marathon book giveaway. We partnered with WBD to include the £1 book tokens in our book parcels to families, with which they could buy a special £1 WBD book, or use toward the cost of a full price book.
This is particularly significant for families who are not used to buying books or do not have funds for books. WBD research shows that a significant number of children's first book is acquired with their token. Research repeatedly shows that the personal ownership of books is very important if children are to become readers, and that reading for pleasure is important for success in education, future employment, and development of empathy - thereby impacting future well-being outcomes. We continue to prioritise keeping Reading Force free for all serving and ex-serving military families, and to send them age-appropriate books alongside our resources, and in this context wish to thank all our core funders for their generous support that enables us to do this.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **Reading Force Writing Competition**
To run alongside World Book Day, we launched a new initiative in February 2022, our first Reading Force writing competition. The theme was 'My Forces Life' and the competition was open to children and adults, and invited fictional and real-life entries in any format.
We were thrilled by the response as we received an outpouring of over 100 immensely rich and creative writings in the form of poems, reflections, diary entries, and some fictional entries from children. It interested us that the majority were real life writings. The prose reflected an array of experiences within military families from the fun and adventurous, to exploring the more difficult aspects such as another move or separation. The collection was important because it offered unmediated access to the thoughts and feelings of military families, who are not often heard from directly.
We had an esteemed panel of judges made up of award-winning authors Vivian French, Amanda Prowse and Meg Rosoff, and BFBS Radio Presenter Mark Mackenzie. A printed anthology of the winning entries is to be published with copies sent to everyone who entered and used for publicity purposes. We wish to thank Bolt Burdon Kemp and Hachette Children's Books for sponsoring this competition and making it possible.
## **Book Clubs**
We know that reading helps people feel less alone and have built on this through starting online book clubs in March 2021. With our thanks for a new grant from AFCFT Force for Change Programme, we have been able to continue and extend the number of book clubs and members we support. This support is to help volunteer coordinators to set up book clubs and we provide each member with three free books, for different ages and stages: young children, juniors, seniors, and adult groups.
Feedback and positive outcomes from participants indicate this will become a core initiative for us.
"It was really fun, I enjoyed reading and chatting. I love reading but having a book club made it even better. I think Reading Force helped me to love reading more."
"Discussing the book afterwards makes you take time to really focus on something other than your own life"
Collaborating with other Forces charities
"I love everything offered by Reading Force and how much you bring families together over the love of storytelling and reading together. It's amazing!" Drumfork Community Centre
We strive to work with other charities with complementary aims, to build on our footprint, to achieve impact in a logical and progressive way, to enrich the service we can all offer to families and to collectively reduce administration and costs. We seek to spend our financial resources on reaching the communities we support rather than duplicating administration costs.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **Support for Army families**
With around 50% of RF families being Army-based, a large part of our work takes place in collaborations, such as the Army Welfare Service. We are grateful for the grant awarded by the Army Central Fund and ABF The Soldiers' Charity who continue to support RF with core funding to enable us to reach greater numbers of Army families. 'Army & You' magazine run by the Army Families Federation have continued to feature the Reading Force book club column in each issue where Reading Force army children provide book reviews.
## **Support for RAF families**
RAF Community Development Workers continue to be supplied with books and scrapbooks as part of their outreach support to families. The RAF Families Federation magazine, Envoy, continues to feature a 'Reading Force Book Corner' in which RAF children review a new book release.
## **Support for Naval families**
We are grateful to the Royal Navy Royal Marines Charity and Greenwich Hospital for their continued support. Our partnership with Storybook Waves has been running successfully since 2015. Storybook Waves gives the opportunity for Naval personnel who are scheduled to be away at sea on tours of duty to record a story for their family. This is carried out in a local Chaplaincy centre and after editing and with the addition of sound effects, a personalised CD/recording is sent to their child(ren) for them to listen to whilst they are away. As part of the joint project, a copy of the picture book recorded and a Reading Force scrapbook is given out with the recording.
The Naval Families Federation magazine, Homeport, continues to feature a 'Reading Force and Homeport Book Reviews' page in which Naval children review a new book release.
## **Veterans**
We have long wanted to support veterans, just as we support serving families, though the challenge and associated costs in reaching a demographic who do not always want to be reached has been a challenge to undertaking a programme of activities. With our grateful thanks to the funders who have supported us with this, we have been able to work with veteran organisations in Scotland since late 2020 (Veterans' Foundation), since early 2021 in Northern Ireland (Irish Ex-Services Trust, AFCFT Positive Pathways, and Veterans' Foundation), and in England & Wales in mid-2022 (AFCFT Sustaining Support programme).
"This is amazing thank you so much. The families and children are going to love them. It is a pleasure to be introduced to you and more than happy to connect further please do come and visit us when your next up the NW." Veteran Drop-In Centre
Our team of RF Ambassadors research and then contact organisations and people who support veterans and their families. Online presentations, in person meetings, and invitations to give out RF resources at stands at events are also important opportunities to network with other veteran support charities and make further contacts. From these contacts grow collaborations whereby we help each other to raise awareness of the support available to veterans and so can distribute our resources more widely.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **FINANCIAL REVIEW Principal funding sources Funders**
Funding remains a challenge and the entire year has been underpinned by a determination to seek grants and donations that enable us to continue. We began to notice a significant rise in the cost of raw materials and direct costs (paper, printing, petrol and postage) and this too impacted us.
In addition to generous grants from ABF The Soldiers' Charity, Annington, Armed Forces Covenant Fund Trust, Army Central Fund, Bolt Burdon Kemp LLP, Chelford Christian Fellowship Trust, Lest We Forget Association, Royal Navy and Royal Marines Charity and Greenwich Hospital, and the Veterans' Foundation, we have appreciated fundraising initiatives that have brought us both money and widened our profile. In August 2021 we were grateful to Neil Baverstock and Derek Ellery for cycling from Land's End to John o' Groats for the charity, which attracted a following on social media as well as attention en route. They absorbed all the associated costs of the venture, so the funding went solely to Reading Force.
We also experimented with overprinting short runs of our materials with an organisational logo and recommending a book for particular initiatives, for example for the RAF Association in May 2022 to tie in with their gardening-themed mail out to RAF families.
We are grateful for all this support and shared vision in honouring the Armed Forces Covenant and delivering a service proven to be a great benefit to Forces families and veterans' families. We remain committed to continuing to offer the Reading Force shared reading initiative to support all serving Forces families, reservists and veterans.
## **Reserves policy**
The Charity aims to retain sufficient unrestricted reserves to enable it to carry out its activities for a period of six months in the unlikely event that no new funds become available.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Reading Force was registered as a Charitable Incorporated Organisation in 2015 and is governed by its Constitution.
## **Safeguarding policy**
Reading Force exists to support the well-being of tri-service British Forces children and families through shared reading and increased communication. We believe that a child or young person should never experience abuse of any kind in any situation. We have a responsibility to promote the welfare of all children and young people and to keep them safe. We are committed to practice in a way that protects them. We are committed to anti-discriminatory practice and give equal priority to keeping all children and young people safe regardless of their age, disability, gender, race, religion or belief, sex or sexual orientation. Our child protection and safeguarding policy relates to all children up to and including age 18, and applies to all Reading Force staff, volunteers, and anyone working with the charity.
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure Structure**
The Board of Trustees currently has a membership of 8 people. The Board is in regular communication and meets as required. The Board is responsible for the strategic direction and policy of the organisation and for robust governance and rigorous financial management. The Director holds the day-to-day responsibility for the operational management of the organisation. Team Managers are responsible for the day-to-day provision of services. Recommendations by the Director and Team Managers are referred to the full Board meeting for decision.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Where particular risks are identified and recorded, the Board oversee and review such matters and determine any appropriate actions. The following are deemed to be key risks for the Charity:
Reliance on external funding - The charity relies on the donations and grants provided by external funders and donors in order to continue to operate and provide its charitable services.
Working with children - the trustees recognise the possibility that as a charity working with children any risk of harm would need to be reported. Appropriate mitigations are in place as demonstrated in the Safeguarding policy section above.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1159890
## **Principal address**
10 Homersham Road Kingston Upon Thames Surrey KT1 3PN
## **Trustees**
Rev'd Prof A M Baverstock The Rt Hon. the Baroness Stuart of Edgbaston (resigned 14/10/2022) Ms L Taylor Ms J Titterton (resigned 14/10/2022) J A Lloyd N W N Jones The Rt Hon. the Lord Blunkett Ms L J Titcomb
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## **READING FORCE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
**REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner** Andrew A Clark Institute of Chartered Accountants in England and Wales Carter & Coley Chartered Accountants 3 Durrant Road Bournemouth Dorset BH2 6NE
Approved by order of the board of trustees on 4 April 2023 and signed on its behalf by:
Rev'd Prof A M Baverstock - Trustee
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**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF READING FORCE**
## **Independent examiner's report to the trustees of Reading Force**
I report to the charity trustees on my examination of the accounts of Reading Force (the Trust) for the year ended 30 June 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Andrew A Clark Institute of Chartered Accountants in England and Wales Carter & Coley Chartered Accountants 3 Durrant Road Bournemouth Dorset BH2 6NE
4 April 2023
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## **READING FORCE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**168,353**
Other trading activities
3
**7,595**
Investment income
4
**16**
**Total**
**175,964**
**EXPENDITURE ON**
Raising funds
5
**9,997**
**Charitable activities**
6
Main purpose
**128,775**
**Total**
**138,772**
**NET INCOME/(EXPENDITURE)**
**37,192**
**Transfers between funds**
14
**28,515**
**Net movement in funds**
**65,707**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**73,575**
**TOTAL FUNDS CARRIED FORWARD**
**139,282**|Restricted
funds
£
**80,674**
**-**
**-**
**80,674**
**-**
**83,832**
**83,832**
**(3,158)**
**(28,515)**
**(31,673)**
**113,429**
**81,756**|**2022**
**Total**
**funds**
**£**
**249,027**
**7,595**
**16**
**256,638**
**9,997**
**212,607**
**222,604**
**34,034**
**-**
**34,034**
**187,004**
**221,038**|2021
Total
funds
£
288,455
-
160|
|---|---|---|---|
||||288,615|
||||8,403
142,763|
||||151,166|
||||137,449
-|
||||137,449
49,555|
||||187,004|
The notes form part of these financial statements
Page 14
## **READING FORCE**
## **BALANCE SHEET 30 JUNE 2022**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
11
**215**
**CURRENT ASSETS**
Debtors
12
**24,930**
Cash at bank
**134,464**
**159,394**
**CREDITORS**
Amounts falling due within one year
13
**(20,327)**
**NET CURRENT ASSETS**
**139,067**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**139,282**
**NET ASSETS**
**139,282**|Restricted
funds
£
**-**
**7,320**
**74,436**
**81,756**
**-**
**81,756**
**81,756**
**81,756**|**2022**
**Total**
**funds**
**£**
**215**
**32,250**
**208,900**
**241,150**
**(20,327)**
**220,823**
**221,038**
**221,038**|2021
Total
funds
£
429
12,750
194,800
207,550
(20,975)
186,575
187,004
187,004|
|---|---|---|---|
The notes form part of these financial statements
Page 15
## **READING FORCE**
## **BALANCE SHEET - continued 30 JUNE 2022**
|**FUNDS**
14
Unrestricted funds:
General fund
Restricted funds:
Annington - Scotland & NE
Peter Cruddas Foundation - Teen resources
AFCFT - Force for change - Book clubs
AFCFT - Positive Pathways - NI
Veterans' Foundation - NI
Irish Ex Services Trust RBL
Armed Forces Education Trust - Teen
resources
Veterans' Foundation - England & Wales
Bolt Burdon Kemp - writing competition
Lest We Forget Association - Book clubs
AFCFT - Sustaining Support - England &
Wales veterans
**TOTAL FUNDS**|**139,282**
**7,320**
**-**
**8,602**
**21,733**
**-**
**-**
**-**
**-**
**3,962**
**10,000**
**30,139**
**81,756**
**221,038**|73,575
24,786
5,976
11,074
29,000
9,593
13,035
10,000
9,965
-
-
-
113,429
187,004|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 4 April 2023 and were signed on its behalf by:
A M Baverstock - Trustee
N W N Jones - Trustee
The notes form part of these financial statements
Page 16
**READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows;
- the requirement of paragraph 3.17(d);
- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
- the requirement of paragraph 33.7.
## **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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Page 17
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
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.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Grants received, included in the above, are as follows:
Books for Anniversary
General
Chelford House Fellowship - books
Book clubs
NI Veterans
Teen resources
England and Wales Veterans
Scotland & NE Ambassador
England and Wales Veterans|**2022**
**£**
**16,477**
**232,550**
**249,027**
**2022**
**£**
**-**
**158,876**
**3,000**
**15,000**
**-**
**-**
**-**
**25,000**
**30,674**
**232,550**|2021
£
15,395
273,060
288,455
2021
£
1,000
141,025
3,000
20,000
61,070
10,000
11,965
25,000
-
273,060|
|---|---|---|
Page 18
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
|**3.**
**OTHER TRADING ACTIVITIES**
Charitable activities
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Conference and networking
Grant applications
Evaluations
**6.**
**CHARITABLE ACTIVITIES COSTS**
Main purpose|Direct
Costs
£
**162,449**|**2022**
**£**
**7,595**
**2022**
**£**
**16**
**2022**
**£**
**-**
**4,214**
**5,783**
**9,997**
Support
costs (see
note 7)
£
**50,158**|2021
£
-
2021
£
160
2021
£
285
4,250
3,654
8,189
Totals
£
**212,607**|
|---|---|---|---|
Page 19
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **7. SUPPORT COSTS**
|Management
£
Main purpose
**40,692**|Governance
Other
costs
£
£
**8,702**
**764**|Totals
£
**50,158**|
|---|---|---|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.
## **Trustees' expenses**
During the year a Trustee was reimbursed for properly incurred expenses on behalf of the Charity totalling £279 ( 2021 - £606).
## **9. STAFF COSTS**
|Staff costs
2022
2021
£
£
Total
136,905
94,629
Less Direct costs
97,265
47,714
---------
---------
Net staff costs
39,640
46,915
----------
----------
Staff numbers - administration
6
4
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
159,420
129,035
Investment income
160
-
**Total**
159,580
129,035
**EXPENDITURE ON**
Raising funds
8,189
-
**Charitable activities**
Main purpose
97,601
45,376
**Total**
105,790
45,376|Total
funds
£
288,455
160|
|---|---|
||288,615|
||8,189
142,977|
||151,166|
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Page 20
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
|**10.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||fund|funds|funds|
|||£|£|£|
||**NET INCOME**|53,790|83,659|137,449|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|19,785|29,770|49,555|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|73,575|113,429|187,004|
|**11.**|**TANGIBLE FIXED ASSETS**||||
|||||Fixtures|
|||||and|
|||||fittings|
|||||£|
||**COST**||||
||At 1 July 2021 and 30 June 2022|||**643**|
||**DEPRECIATION**||||
||At 1 July 2021|||**214**|
||Charge for year|||**214**|
||At 30 June 2022|||**428**|
||**NET BOOK VALUE**||||
||At 30 June 2022|||**215**|
||At 30 June 2021|||429|
Page 21
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors|**2022**
**£**
**32,250**
**2022**
**£**
**7,252**
**2,267**
**10,808**
**20,327**|2021
£
12,750
2021
£
-
19,775
1,200
20,975|
|---|---|---|
## **14. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Annington - Scotland & NE
Peter Cruddas Foundation - Teen
resources
AFCFT - Force for change - Book
clubs
AFCFT - Positive Pathways - NI
Veterans' Foundation - NI
Irish Ex Services Trust RBL
Armed Forces Education Trust - Teen
resources
Veterans' Foundation - England &
Wales
Bolt Burdon Kemp - writing
competition
Lest We Forget Association - Book
clubs
AFCFT - Sustaining Support - England
& Wales veterans
**TOTAL FUNDS**|At 1/7/21
£
**73,575**
**24,786**
**5,976**
**11,074**
**29,000**
**9,593**
**13,035**
**10,000**
**9,965**
**-**
**-**
**-**
**113,429**
**187,004**|Net
movement
in funds
£
**37,192**
**7,320**
**(5,976)**
**(2,472)**
**(7,267)**
**(9,593)**
**(13,035)**
**(6,271)**
**(9,965)**
**3,962**
**10,000**
**30,139**
**(3,158)**
**34,034**|Transfers
between
funds
£
**28,515**
**(24,786)**
**-**
**-**
**-**
**-**
**-**
**(3,729)**
**-**
**-**
**-**
**-**
**(28,515)**
**-**|At
30/6/22
£
**139,282**
**7,320**
**-**
**8,602**
**21,733**
**-**
**-**
**-**
**-**
**3,962**
**10,000**
**30,139**
**81,756**
**221,038**|
|---|---|---|---|---|
Page 22
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **14. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Annington - Scotland & NE
Peter Cruddas Foundation - Teen
resources
AFCFT - Force for change - Book
clubs
AFCFT - Positive Pathways - NI
Veterans' Foundation - NI
Irish Ex Services Trust RBL
Armed Forces Education Trust - Teen
resources
Veterans' Foundation - England &
Wales
Bolt Burdon Kemp - writing
competition
Lest We Forget Association - Book
clubs
AFCFT - Sustaining Support - England
& Wales veterans
**TOTAL FUNDS**|Incoming
resources
£
**175,964**
**25,000**
**-**
**10,000**
**-**
**-**
**-**
**-**
**-**
**5,000**
**10,000**
**30,674**
**80,674**
**256,638**|Resources
Movement
expended
in funds
£
£
**(138,772)**
**37,192**
**(17,680)**
**7,320**
**(5,976)**
**(5,976)**
**(12,472)**
**(2,472)**
**(7,267)**
**(7,267)**
**(9,593)**
**(9,593)**
**(13,035)**
**(13,035)**
**(6,271)**
**(6,271)**
**(9,965)**
**(9,965)**
**(1,038)**
**3,962**
**-**
**10,000**
**(535)**
**30,139**
**(83,832)**
**(3,158)**
**(222,604)**
**34,034**|
|---|---|---|
Page 23
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **14. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Annington - Scotland & NE
Royal British Legion Capacity
Building
Prison project (AFC Local Grant)
Veteran's Foundation - Veterans in
Scotland
Peter Cruddas Foundation - Teen
resources
AFCFT - Force for change - Book
clubs
AFCFT - Positive Pathways - NI
Veterans' Foundation - NI
Irish Ex Services Trust RBL
Armed Forces Education Trust - Teen
resources
Veterans' Foundation - England &
Wales
**TOTAL FUNDS**|At 1/7/20
£
19,785
-
687
7,902
11,181
10,000
-
-
-
-
-
-
29,770
49,555|Net
movement
in funds
£
53,790
24,786
(687)
(7,902)
(11,181)
(4,024)
11,074
29,000
9,593
13,035
10,000
9,965
83,659
137,449|At
30/6/21
£
73,575
24,786
-
-
-
5,976
11,074
29,000
9,593
13,035
10,000
9,965
113,429
187,004|
|---|---|---|---|
Page 24
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **14. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Annington - Scotland & NE
Royal British Legion Capacity
Building
Prison project (AFC Local Grant)
Veteran's Foundation - Veterans in
Scotland
Peter Cruddas Foundation - Teen
resources
AFCFT - Force for change - Book
clubs
AFCFT - Positive Pathways - NI
Veterans' Foundation - NI
Irish Ex Services Trust RBL
Armed Forces Education Trust - Teen
resources
Veterans' Foundation - England &
Wales
Hants County Council
**TOTAL FUNDS**|Incoming
resources
£
159,580
25,000
-
-
-
-
20,000
35,000
13,035
13,035
10,000
11,965
1,000
129,035
288,615|Resources
Movement
expended
in funds
£
£
(105,790)
53,790
(214)
24,786
(687)
(687)
(7,902)
(7,902)
(11,181)
(11,181)
(4,024)
(4,024)
(8,926)
11,074
(6,000)
29,000
(3,442)
9,593
-
13,035
-
10,000
(2,000)
9,965
(1,000)
-
(45,376)
83,659
(151,166)
137,449|
|---|---|---|
Page 25
## **READING FORCE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2022.
Page 26
## **READING FORCE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
**Other trading activities**
Charitable activities
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Conference and networking
Grant applications
Evaluations
**Charitable activities**
Distribution and delivery
Books
Production of materials
Book club books and distribution
Competition
Events
Raising awareness and marketing
Book club administration
Regional Ambassadors
**Support costs**
**Management**
Wages
Carried forward|2022
£
**16,477**
**232,550**
**249,027**
**7,595**
**16**
**256,638**
**-**
**4,214**
**5,783**
**9,997**
**24,286**
**16,264**
**38,524**
**4,110**
**7,357**
**-**
**18,965**
**9,082**
**43,861**
**162,449**
**38,876**
**38,876**|2021
£
15,395
273,060|
|---|---|---|
|||288,455
-
160|
|||288,615
285
4,250
3,654|
|||8,189
31,834
15,891
22,500
-
4,808
601
11,815
-
-|
|||87,449
46,915
46,915|
This page does not form part of the statutory financial statements
Page 27
## **READING FORCE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022**
|**Management**
Brought forward
Professional fees
Depreciation of tangible and heritage assets
**Other**
Telephone
Postage and stationery
Travel and subsistence
**Governance costs**
Wages
Total resources expended
**Net income**|2022
£
**38,876**
**1,602**
**214**
**40,692**
**2,537**
**1,934**
**4,231**
**8,702**
**764**
**222,604**
**34,034**|2021
£
46,915
4,255
214|
|---|---|---|
|||51,384
2,188
1,407
549|
|||4,144
-|
|||151,166|
|||137,449|
This page does not form part of the statutory financial statements
Page 28