| Contents | Page |
|---|---|
| Referenceandadministrativedetails | 3 |
| AmessagefromourChair | 4 |
| Trustees'Report | 5-9 |
| Trustees'ResponsibilitiesStatement | 10 |
| IndependentAuditor'sreport | 11-14 |
| FinancialStatements | 15-17 |
| PrincipalAccountingPolicies | 18-20 |
| NotestotheFinancialStatements | 21-29 |
| Trustees: | DameJudithMayhewJonasDBE(Chairfrom9September2020) |
|---|---|
| TheHon.MrsRosKellyAO(Chair:resigned8September2020) | |
| MajorGeneralAlastairBruceKStJOBEVR | |
| HEJaniceCharette(resigned8March2021) | |
| LadyLucyFrenchOBE | |
| TheHonKevanJonesMP | |
| SirAdrianAlastairMontagueCBE | |
| CaptainJaySingh-Sohal | |
| MrWilliamShawcrossCVOresigned1December2020 | |
| MrTerenceHewett | |
| ChiefExecutive: | ClaireHortonCBE(appointedJanuary2021) |
| VictoriaWallaceI.IBDL(resignedJuly2020) | |
| BarryMurphy—Interim(July2020toJanuary2021) | |
| ExecutiveDirector: | JohnGrain |
| RegisteredOffice: | 2MarlowRoad,Maidenhead,Berkshire,SL67DX |
| Bankers: | HSBC,TheBoulevard,Crawley,WestSussex,RH101UT |
| BNPParibasFortis,KorteTorhoutstraat1,8900leper | |
| BNPParibas,Centred'AffairesNorddeFranceEntreprises, | |
| 140,ParvisdeRotterdam,59777Lille | |
| Auditors: | Buzzacott,130WoodStreet,LondonEC2V6DL |
| restricte Un - Funds d |
Restricted Funds |
Total | Un- restricted Funds |
Restricted Funds |
Total | ||
|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2020 | 2020 | 2020 | ||
| Note | |||||||
| Incomefrom: | |||||||
| Donations&Legacies | 1 | 164,224 | 335,200 | 499,424 | 72,659 | 81,200 | 153,859 |
| CharitableActivities | |||||||
| Grantsreceivable | 2 | 18,331 | 18,331 | 129,223 | 129,223 | ||
| SupporterScheme Income |
3 | 41,291 | 41,291 | 28,501 | 28,501 | ||
| OtherTrading Activities |
4 | 7,803 | 7,803 | 30,313 | 30,313 | ||
| TotalIncome | 213,318 | 353,531 | 566,849 | 131,473 | 210,423 | 341,896 | |
| Expenditureon: | |||||||
| Raisingfunds | |||||||
| Fundraisingcosts | 5 | 112,170 | 112,170 | 75,252 | 75,252 | ||
| CharitableActivities | 6 | 33,697 | 104,801 | 138,498 | 55,776 | 208,043 | 263,819 |
| Totalexpenditure | 145,867 | 104,801 | 250,668 | 131,028 | 208,043 | 339,071 | |
| Netincome | 67,451 | 248,730 | 316,181 | 445 | 2,380 | 2,825 | |
| Otherrecognised (losses)/gains |
7 | (447) | (447) | 616 | 616 | ||
| Netmovementin funds |
67,004 | 248,730 | 315,734 | 1,061 | 2,380 | 3,441 | |
| Reconciliationof | |||||||
| funds | |||||||
| Totalfundsbrought forward |
13 | 34,759 | 62,991 | 97,750 | 33,698 | 60,611 | 94,309 |
| Netmovementin funds |
13 | 67,004 | 248,730 | 315,734 | 1,061 | 2,380 | 3,441 |
| Totalfundscarried forward |
13 | 101,763 | 311,721 | 413,484 | 34,759 | 62,991 | 97,750 |
| Unrestricted Funds |
Restricted Funds |
Total | Unrestricted Funds |
Restricted Funds |
Total | ||
|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2020 | 2020 | 2020 | ||
| Note | £ | £ | £ | £ | £ | £ | |
| Currentassets | |||||||
| Stock | 9 | 13,917 | - | 13,917 | 13,540 | 13,540 | |
| Cashatbankandinhand | 95,365 | 319,738 | 415,103 | 103,841 | 47,911 | 151,752 | |
| Debtors:amountsfalling duewithinoneyear |
10 | 82,001 | 490 | 82,491 | 6,687 | 42,116 | 48,803 |
| 191,283 | 320,228 | 511,511 | 124,068 | 90,027 | 214,095 | ||
| Creditors:amounts | |||||||
| fallingduewithinone | 11 | (68,661) | (8,507) | (77,168) | (54,545) | (27,036) | (81,581) |
| year | |||||||
| Netcurrentassets | 122,622 | 311,721 | 434,343 | 69,523 | 62,991 | 132,514 | |
| Totalassetsless currentliabilities |
122,622 | 311,721 | 434,343 | 69,523 | 62,991 | 132,514 | |
| Creditors:amounts | |||||||
| fallingdueaftermore | 12 | (20,859) | (20,859) | (34,764) | (34,764) | ||
| thanoneyear | |||||||
| Totalassetslesslong- termliabilities |
101,763 | 311,721 | 413,484 | 34,759 | 62,991 | 97,750 | |
| Netassets | 101,763 | 311,721 | 413,484 | 34,759 | 62,991 | 97,750 | |
| Fundsofthe | |||||||
| Foundation | |||||||
| Unrestrictedfunds | 13 | 101,763 | 101,763 | 34,759 | 34,759 | ||
| Restrictedfunds | 13 | 311,721 | 311,721 | 62,991 | 62,991 | ||
| 101,763 | 311,721 | 413,484 | 34,759 | 62,991 | 97,750 |
| Un- restricted Funds |
Restricted Funds |
Total | Un- restricted Funds |
Restricted Funds |
Total | |
|---|---|---|---|---|---|---|
| 2021 | 2021 | 2021 | 2020 | 2020 | 2020 | |
£ |
£ |
£ | £ | £' | ||
| Netcashprovidedby/(used | ||||||
| in)operatingactivities | ||||||
| Netincome | 67,004 | 248,730 | 315,734 | 1,061 | 2,380 | 3,441 |
| (Increase)/decreasein inventories |
(377) | - | (377) | 1,883 | 1,883 | |
| (Increase)indebtors | (9,566) | (490) | (10,056) | (6,687) | (6,687) | |
| Increase/(decrease)increditors | 10,486 | (12,079) | (1,593) | (6,104) | (6,400) | (12,504) |
| Increasegdecrease)in intergroupbalancewithCWGC |
(76,024) | 35,667 | (40,357) | 21,314 | (33,524) | (12,210) |
| Netcashprovidedby/(usedin) operatingactivities |
(8,477) | 271,828 | 263,351 | 11,467 | (37,544) | (26,077) |
| Increase/(decrease)incash | (8,477) | 271,828 | 263,351 | 11,467 | (37,544) | (26,077) |
| Reconciliationofnetcashflowtomovementincas | handcashequivalents | |
|---|---|---|
| 2021 | 2020 | |
| Movementincashandcashequivalents | 263,351 | (26,077) |
| Cashandcashequivalentsat1April | 151,752 | 177,829 |
| Cashandcashequivalentsat31March | 415,103 | 151,752 |
| Donations—Unrestricted | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Donations&legaciesreceivedatHeadOffice | 110,813 | 43,916 |
| Donations-Belgium,leperInformationCentre | 75 | 3,195 |
| Donations-France,BeaurainsVisitorCentre | 469 | 2,400 |
| GiftAid-Claimsfromdonations | 829 | |
| Donationsinkind-valuedcostforservicesfromCWGC | 52,867 | 22,319 |
| 164,224 | 72,659 |
| Donations—Restricted | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| AnningtonHomes-EyesOnHandsOnproject | 335,200 | 81,200 |
| 2 IncomefromGrantFunding-Restricted |
||
| 2021 | 2020 | |
| £ | ||
| HeritageLotteryFunding-LestWeForgetProject | (1,646) | |
| KantorFoundation-SpeakersProgramme | 50,000 | |
| AssociationofIndependentMuseums/Biffa-NoorKhanProject | 14,305 | 38,753 |
| CWGCgranttoNoorKhanProject | 4,026 | 42,116 |
| 18,331 | 129,223 |
| 2021 | 2020 | |
|---|---|---|
| Standarddonationmembership | 41,291 | 28,501 |
| 4 Incomefromothertradingactivities-Unrestricted |
||
|---|---|---|
| 2021 | 2020 | |
| BookstockdonatedbyCWGC | 1,802 | 1,865 |
| BookstockdonatedbyCWGFSupporter | 291 | - |
| Booksandprintedmattersales | 2,176 | 8,929 |
| Mapsales | 325 | 2,788 |
| OtherMerchandisesales | 2,172 | 15,899 |
| CoachReservationFees-BeaurainsVisitorCentre | 45 | 832 |
| School&UniversityVisits-BeaurainsVisitorCentre | 992 | |
| 7,803 | 30,313 |
| Raising Funds |
Staff/ recharge costs |
Other Direct costs |
Total 2021 |
Staff/ recharge costs |
Other Direct costs |
Total 2020 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Fundraising costs |
59,922 | 52,248 | 112,170 | 44,443 | 30,809 | 75,252 |
| 59,922 | 52,248 | 112,170 | 44,443 | 30,809 | 75,252 |
| Un- restricted |
Restricted* | 2021 Total |
Un- restricted |
Restricted | 2020 Total |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Advancingpublic | ||||||
| educationonFirstand | 16,849 | 104,801 | 121,650 | 27,888 | 208,043 | 235,931 |
| Secondworldwars | ||||||
| Promotingandsupporting | ||||||
| activitiesundertakenby | 16,848 | 16,848 | 27,888 | 27,888 | ||
| CWGC | ||||||
| 33,697 | 104,801 | 138,498 | 55,776 | 208,043 | 263,819 |
| 7 Otherrecognisedgains/(losses) |
||
|---|---|---|
| 2021 | 2020 | |
£ |
£ |
|
| Exchangegain/(loss)onbalancesheetrevaluation | (477) | 616 |
| Bankinterestreceived | 30 | |
| (447) | 616 |
| 8 Governancecosts |
||
|---|---|---|
| 2021 | 2020 | |
| FeespayabletotheFoundation'sauditorfortheauditof theFoundation'sfinancialstatements |
4,890 | 4,061 |
| Fesspayableforprofessionalfeesforbranchesin BelgiumandFrance |
2,130 | |
| 7,020 | 4,061 |
| 9 StockofMerchandise |
||
|---|---|---|
| 2021 | 2020 | |
| Booksandguides | 4,335 | 3,786 |
| Maps | 150 | 491 |
| Merchandise-stationery,badgesandpins | 8,107 | 9,065 |
| Merchandise-ponchosandlenscloths | 1,325 | 198 |
| 13,917 | 13,540 |
| Total | Total | |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Prepaymentsandaccruedincome | 16,743 | 6,687 |
| IntergroupbalanceowedbyCommonwealthWarGraves Commission |
65,748 | 42,116 |
| 82,491 | 48,803 |
| 11 Creditors:amountsfallingduewithinoneyear |
||
|---|---|---|
| Total | Total | |
| 2021 | 2020 | |
| Deferredincome | 1,841 | 4,615 |
| Tradecreditors | 12,809 | 10,253 |
| Tradeaccruals | 12,176 | 14,025 |
| Othercreditors | 5,873 | 5400 |
| IntergroupbalanceowedtoCommonwealthWar GravesCommission |
44,469 | 47,288 |
| 77,168 | 81,581 |
| Total | Total | |
|---|---|---|
| 2021 | 2020 | |
| £ | ||
| IntergroupbalanceowedtoCommonwealth WarGravesCommission |
20,859 | 34,764 |
| 13 | Retainedfunds | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | |||
| Unrestrictedfund | 101,763 | 34,759 | |
| Restrictedfunds | 311,721 | 62,991 | |
| 413,484 | 97,750 |
| Brought | Carried | |||
|---|---|---|---|---|
| forward | Income | Expenditure | forward | |
| 01-Apr-20 | 31-Mar-21 | |||
| £ | £ | £ | £ | |
| Restrictedfunds | ||||
| Interns | 15,000 | 15,000 | ||
| HeritageLottery | ||||
| AnningtonHomes | 3,808 | 335,200 | (50,000) | 289,008 |
| AIM-NoorKhan | (3,492) | 18,331 | (14,839) | |
| Kantor-SpeakersProgramme | 47,675 | (39,962) | 7,713 | |
| Totalrestrictedfunds | 62,991 | 353,531 | (104,801) | 311,721 |
| Unrestrictedfunds | 34,759 | 213,348 | (146,344) | 101,763 |
| Totalfunds | 97,750 | 566,879 | (251,145) | 413,484 |
| Brought | Carried | |||
| forward | Income | Expenditure | forward | |
| 01-Apr-19 | 31-Mar-20 | |||
| £ | £ | £ | £ | |
| Restrictedfunds | ||||
| Interns | 15,000 | 15,000 | ||
| HeritageLottery | 21,611 | (1,646) | (19,965) | |
| AnningtonHomes | 24,000 | 81,200 | (101,392) | 3,808 |
| AIM-NoorKhan | 80,869 | (84,361) | (3,492) | |
| Kantor-SpeakersProgramme | 50,000 | (2,325) | 47,675 | |
| Totalrestrictedfunds | 60,611 | 210,423 | (208,043) | 62,991 |
| Unrestrictedfunds | 33,698 | 131,473 | (130,412) | 34,759 |
| Totalfunds | 94,309 | 341,896 | (338,455) | 97,750 |
| Analysisofnetassets/(liabilities)betweenfunds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | 2021 | |
| Fundbalancesat31March2021arerepresentedby: | |||
| Stock | 13,917 | 13,917 | |
| Cashatbankandinhand | 95,365 | 319,738 | 415,103 |
| Debtorsamountsfallingduewithinoneyear | 82,001 | 490 | 82,491 |
| Creditorsamountsfallingduewithinoneyear | (68,661) | (8,507) | (77,168) |
| Total | 122,622 | 311,721 | 434,343 |
| Creditorsamountsfallingdueaftermorethanoneyear | (20,859) | (20,859) | |
| Totalfundscarriedforward | 101,763 | 311,721 | 413,484 |
| Unrestricted | Restricted | Total | |
| funds | funds | 2020 | |
£ |
£ |
£ |
|
| Fundbalancesat31March2020arerepresentedby: | |||
| Stock | 13,540 | 13,540 | |
| Cashatbankandinhand | 103,841 | 47,911 | 151,752 |
| Debtorsamountsfallingduewithinoneyear | 6,687 | 42,116 | 48,803 |
| Creditorsamountsfallingduewithinoneyear | (54,545) | (27,036) | (81,581) |
| Total | 69,523 | 62,991 | 132,514 |
| Creditorsamountsfallingdueaftermorethanoneyear | (34,764) | (34,764) | |
| Totalfundscarriedforward | 34,759 | 62,991 | 97,750 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Wagesandsalaries | 70,186 | 47,015 | |||
| Socialsecuritycosts | 6,677 | 1,632 | |||
| Pension—definedcontributionscheme | 8,744 | 4,932 | |||
| StaffrechargecostsfromCWGC | 17,431 | ||||
| Staff-donatedsupportservicesfromCWGC | 30,703 | ||||
| 116,310 | 71,010 | ||||
| Noemployeesearnedover£60,000duringthe | year(2020:none). | ||||
| Thetotalremunerationcostofkeymanagementpersonnelwas£49,848(2020:£41,973)which | comprises | ||||
| salarycostsandemployer'snationalinsuranceandpensioncontributions.Keymanagementpersonnel | |||||
| comprisetheTrusteesandtheChiefExecutive,noneofwhomreceiveremunerationfromthe | Foundation, | ||||
| andtheExecutiveDirector. | |||||
| 15 Supportservicesandfacilitycosts |
|||||
| Donationsinkind2021 | |||||
| Finance | Legal | Marketing | Mgt | HRand Ops |
Total 2021 |
| £ | £ | £ | £ | £ |
£ |
| Support 6,412 |
1,399 | 34,271 | 1,749 | 1,561 |
45,392 |
| Facilities 7,475 |
7,475 | ||||
| 13,887 | 1,399 | 34,271 | 1,749 | 1,561 |
52,867 |
| Finance | Legal | Marketing | Mgt | HRand Ops |
Total 2020 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Support | 5,890 | 1,395 | 2,853 | 2,372 | 2,523 | 15,033 |
| Facilities | 7,285 | 7,285 | ||||
| 13,175 | 1,395 | 2,853 | 2,372 | 2,523 | 22,318 |