| Contents | Page |
|---|---|
| ReferenceandAdministrativeDetails | 2 |
| AMessagefromourChair | 3 |
| Trustees'Report | 4-7 |
| Trustees'ResponsibilitiesStatement | 8 |
| IndependentAuditor'sReport | 9-12 |
| FinancialStatements | 13-15 |
| PrincipalAccountingPolicies | 16-19 |
| NotestotheFinancialStatements | 20-30 |
| Trustees: | DameJudithMayhewJonasDBE(Chair) |
|---|---|
| MrGeraldAllison(appointed5September2023) | |
| MajorGeneralAlastairBruceKStJOBEVR | |
| MrJulianEvans | |
| TheHonKevanJonesMP | |
| SirAdrianAlastairMontagueCBE | |
| CaptainJaySingh-SohalVR | |
| MrChristopherWalsh(appointed5September2023) | |
| ChiefExecutive: | ClaireHortonCBE |
| Directorofthe | MicheleJennings |
| Foundation: | |
| ExecutiveDirector: | JohnGrain(resignedMay2023) |
| RegisteredOffice: | 2MarlowRoad,Maidenhead,Berkshire,SL67DX |
| Bankers: | HSBC,TheBoulevard,Crawley,WestSussex,RH101UT |
| BNPParibasFords,KorteTorhoutstraat1,8900leper | |
| BNPParibas,Centred'AffairesNorddeFranceEntreprises, | |
| 140,ParvisdeRotterdam,59777Lille | |
| Auditors: | BuzzacottTJP,130WoodStreet,London,EC2V6DL |
Dame Judith Mayhew Jonas DBE
| Un- restricted Funds |
Restricted Funds |
Total | restricted Funds |
Restricted Funds |
Total | ||
|---|---|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | ||
| Note | £ | £ | £ | £ | £ | £ | |
| Incomefrom: | |||||||
| Donations&Legacies | 1 | 378,670 | 109,961 | 488,631 | 238,031 | 55,000 | 293,031 |
| CharitableActivities | |||||||
| Grantsreceivable | 2 | 1,650 | 1,650 | ||||
| SupporterScheme Income |
3 | 64,006 | 64,006 | 56,863 | 56,863 | ||
| InvestmentIncome | 4 | 5,417 | 5,417 | 2,561 | 2,561 | ||
| OtherTrading Activities |
5 | 56,419 | 56,419 | 52,237 | 52,237 | ||
| TotalIncome | 504,512 | 111,611 | 616,123 | 349,692 | 55,000 | 404,692 | |
| Expenditureon: | |||||||
| Raisingfunds | |||||||
| Fundraisingcosts | 6 | 361,389 | 361,389 | 316,165 | 316,165 | ||
| CharitableActivities | 7 | 106,440 | 126,611 | 233,051 | 93,264 | 392,683 | 485,947 |
| Totalexpenditure | 467,829 | 126,611 | 594,440 | 368,659 | 392,683 | 802,111 | |
| Netincome/ (expenditure) |
36,683 | (15,000) | 21,684 | (59,737) | (337,683) | (397,420) | |
| Otherrecognised (losses)andgains |
8 | (3,659) | (3,659) | 1,561 | 1,561 | ||
| Netmovementin funds |
33,024 | (15,000) | 18,024 | (58,176) | (337,683) | (395,859) | |
| Reconciliationof | |||||||
| funds | |||||||
| Totalfundsbrought forward |
14 | 42,432 | 15,000 | 57,432 | 100,608 | 352,683 | 453,291 |
| Netmovementin funds |
14 | 33,024 | (15,000) | 18,024 | (58,176) | (337,683) | (395,859) |
| Totalfundscarried forward |
14 | 75,456 | 75,456 | 42,432 | 15,000 | 57,432 |
Dame Judith Mayhew Jonas DBE
Claire Horton CBE
Charity Number 1171947
| Un- restricted Funds |
Restricted Funds |
Total | restricted Funds |
Restricted Funds |
Total | |
|---|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | |
| Netcashprovidedby/ | ||||||
| (usedin)operating | ||||||
| activities | ||||||
| Netincome/ (expenditure) |
33,024 | (15,000) | 18,024 | (58,176) | (337,683) | (395,859) |
| (Increase)ininventories | (515) | (515) | (923) | (923) | ||
| Decrease/(increase)in debtors |
3,466 | 3,466 | (7,345) | (7,345) | ||
| (Decrease)/increasein creditors |
(8,419) | (8,419) | 24,548 | (1,961) | 22,587 | |
| (Decrease)inintergroup balancewithCWGC |
98,898 | (98,898) | (7,936) | (2,768) | (10,704) | |
| Netcashprovidedby/ | ||||||
| (usedin)operating | 126,455 | (15,000) | 111,455 | (49,832) | (342,412) | (392,244) |
| activities | ||||||
| Increase/(Decrease)in cash |
126,455 | (15,000) | 111,455 | (49,832) | (342,412) | (392,244) |
| At31 | |||
|---|---|---|---|
| At1September 2022 |
Cash flows |
August 2023 |
|
| L'000 | £'000 | £'000 | |
| Cashandcashequivalents | 82,902 | 111,455 | 194,357 |
| 82,902 | 111,455 | 194,357 | |
| Loansfallingdueaftermorethanoneyear | 106,164 | 106,164 | |
| Total | 82,902 | 4,981 | 88,193 |
| Donations—Unrestricted | ||
|---|---|---|
| 2024 | 2023 | |
| Donations&CWGFlegaciesreceived | 125,872 | 79,710 |
| Legacies—receivedatHeadOffice | 128,560 | 46,916 |
| Donations-Belgium,leperInformationCentre | 5,159 | 1,602 |
| Donations-France,BeaurainsVisitorCentre | 4,466 | 3,999 |
| GiftAid-Claimsfromdonations | 1,958 | 920 |
| Donationsinkind-valuedcostforservicesfromCWGC | 112,655 | 104,884 |
| 378,670 | 238,031 |
| 2024 | 2023 | |
|---|---|---|
| £ | ||
| PostOffice—Speakersprogramme | 20,000 | |
| PostOffice—Heritagetrails | 2,000 | |
| PostOffice—Storiesportal | 49,997 | |
| HughMTarbuttonJr—Guidesprogramme | 7,964 | |
| AcreProperties—TanzanianOralHistoriesproject | 5,000 | |
| AcreProperties-BayeuxLighting | 25,000 | |
| RunnymedeMemorialLightingproject | 50,000 | |
| PrincessAnne'sTrust—Speakersprogramme | 5,000 | |
| 109,961 | 55,000 |
| 2024 | 2023 | |
|---|---|---|
| TheLawonTrust-HighlightingHawkinge'sHeroes | 1,650 | |
| 1,650 | ||
| GrantincomewasreceivedtopromotethestoryoftheBattleof | ||
| BritainairmenHawkinge'sHeroes | ||
| 3 Income-MembershipSchemeandSponsorship—Unrestricted |
||
| 2024 | 2023 | |
| £ | £ | |
| Standarddonationmembership | 59,257 | 50,367 |
| Standarddonationmembership-GiftAid | 4,249 | 4,896 |
| Sponsorship—CarolService | 1,000 | |
| Sponsorship—AnEveningatBrookwood | 500 | 600 |
| 64,006 | 56,863 |
| 2024 | 2023 | |
|---|---|---|
| £ | ||
| BankInterest | 5,417 | 2,561 |
| 5,417 | 2,561 |
| 2024 | 2023 | |
|---|---|---|
| £ | ||
| TicketSalesEvents | 10,017 | 21,294 |
| Merchandisesales | 12,140 | 13,941 |
| Booksandprintedmattersales | 18,742 | 9,247 |
| Saleofwreaths | 9,687 | 3,901 |
| Tour&CoachReservationFees-BeaurainsVisitorCentre | 2,925 | 1,823 |
| School&UniversityVisits-BeaurainsVisitorCentre | 2,908 | 2,031 |
| 56,419 | 52,237 |
| Raising Funds |
Staff/ recharge costs |
Other Direct costs |
Total 2024 |
Staff/ recharge costs |
Other Direct costs |
Total 2023 |
|---|---|---|---|---|---|---|
| Fundraising costs |
188,010 | 173,379 | 361,389 | 206,180 | 109,985 | 316,165 |
| 188,010 | 173,379 | 361,389 | 206,180 | 109,985 | 316,165 |
| Un- restricted |
Restricted | 2024 Total |
Un- restricted |
Restricted | 2023 Total |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Advancingpublic | ||||||
| educationonFirstand | 53,220 | 126,611 | 179,831 | 46,632 | 392,683 | 439,315 |
| Secondworldwars | ||||||
| Promotingand | ||||||
| supportingactivities | 53,220 | 53,220 | 46,632 | 46,632 | ||
| undertakenbyCWGC | ||||||
| 106,440 | 126,611 | 233,051 | 93,264 | 392,683 | 485,947 |
| 8 | Otherrecognised(losses)/gains | ||
|---|---|---|---|
| 2024 | 2023 | ||
| Exchange(loss)/gainonbalancesheetrevaluation | (3,659) | 1,561 | |
| (3,659) | 1,561 | ||
| 9 | Governancecosts | ||
| 2024 | 2023 | ||
| FeespayabletotheFoundation'sauditorfortheauditofthe Foundation'sfinancialstatements |
5,580 | 5,430 | |
| Fess | payableforprofessionalfeesforbranchesinBelgiumandFrance | 894 | 293 |
| 6,474 | 5,723 |
| 10 StockofMerchandise |
||
|---|---|---|
| 2024 | 2023 | |
| Booksandmaps | 3,177 | 5,104 |
| Merchandise-stationery,badges,andpins | 10,199 | 7,757 |
| 13,376 | 12,861 |
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Prepayments | 2,617 | 2,748 |
| Accrueddonations | 6,130 | 9,466 |
| Intergroupbalanceowedfrom CommonwealthWar GravesCommission |
8,632 | |
| 17,380 | 12,214 |
| 12 Creditors:amountsfallingduewithinoneyear |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Deferredincome | 175 | |
| Tradecreditors | 16,773 | 4,584 |
| Accruals | 17,073 | 18,291 |
| Othercreditors | 9,646 | 26,129 |
| IntergroupbalanceowedtoCommonwealthWar GravesCommission |
1,366 | |
| 43,492 | 50,545 |
| 13 Creditors:amountsfallingdueaftermorethanoneye |
ar | |
|---|---|---|
| 2024 | 2023 | |
| L | ||
| IntergroupbalanceowedtoCommonwealthWarGraves Commission |
100,000 | |
| Interest | 6,164 | |
| 106,164 |
| 14 Retainedfunds |
||
|---|---|---|
| 2024 | 2023 | |
| £ | ||
| Unrestrictedfund | 75,456 | 42,432 |
| Restrictedfunds | 15,000 | |
| 75,456 | 57,432 |
| Brought | Carried | |||
|---|---|---|---|---|
| forward | Income | Expenditure | forward | |
| 2023/24 | 01-Apr-23 | 31-Mar-24 | ||
| £ | £ | £ | £ | |
| Restrictedfunds | ||||
| Guides(Interns) | 15,000 | (15,000) | ||
| PostOffice—SpeakersandTour GuidesProgrammes |
20,000 | (20,000) | ||
| PostOffice-Heritagetrails | 2,000 | (2,000) | ||
| PostOffice—Storiesportal | 49,997 | (49,997) | ||
| LawsonTrust—Highlighting Hawkinge'sHeroes |
1,650 | (1,650) | ||
| Donation—Guidesprogramme | 7,964 | (7,964) | ||
| Acreproperties—TanzanianOral historiesproject |
5,000 | (5,000) | ||
| Acreproperties-Bayeuxlighting | 25,000 | (25,000) | ||
| Totalrestrictedfunds | 15,000 | 111,611 | (126,611) | |
| Unrestrictedfunds | 42,432 | 504,512 | (471,488) | 75,456 |
| Totalfunds | 57,432 | 616,123 | (598,099) | 75,456 |
| GrantsandDonationsawardedtotheFoundationforspecificprojectsaretreatedasrestrictedinlinewiththe | ||||
| ontract. | ||||
| n2023/24therewas£112kofrestrictedincomeinrespectofsevenprojects.Thisconsistedofrestricted | ||||
| onations:£72kfromthePostOfficetosupportthreeSpeakersProgrammes,£8kfromadonerforthe | ||||
| GuidesProgramme,2kgrantfromtheLawsonTrustforhighlightingHawkinge'sHeroesand£40kfrom | ||||
| Acrepropertieswhich£5kwasfortheTanzanianOral | Historiesproject | and£25kfortheBayeuxcemetery | ||
| ighting. | ||||
| Brought | Carried | |||
| forward | Income | Expenditure | forward | |
| 2022/23 | 01-Apr-22 | 31-Mar-23 | ||
| £ | £ | £ | £ | |
| Restrictedfunds | ||||
| Interns | 15,000 | 15,000 | ||
| AnningtonHomes | 289,008 | (289,008) | ||
| MacRobertsTrust—Speakers Programme |
48,675 | (48,675) | ||
| Kantor—SpeakersProgramme | 50,000 | (50,000) | ||
| MacRobertsTrust-Speakers Programme |
5,000 | (5,000) | ||
| Totalrestrictedfunds | 352,683 | 55,000 | (392,683) | 15,000 |
| Unrestrictedfunds | 100,608 | 349,692 | (407,867) | 42,432 |
| Totalfunds | 453,291 | 404,692 | (800,550) | 57,432 |
| Analysisofnetassets/(liabilities)betweenfunds | |||
|---|---|---|---|
| Unrestricted funds |
Restricted funds |
Total2024 | |
| £ | £ | L | |
| Fundbalancesat31March2024arerepresentedby: | |||
| Stock | 13,376 | 13,376 | |
| Cashatbankandinhand | 194,357 | 194,357 | |
| Debtorsamountsfallingduewithinoneyear | 17,380 | 17,380 | |
| Creditorsamountsfallingduewithinoneyear | (43,492) | (43,492) | |
| Total | 181,620 | 181,620 | |
| Creditorsamountsfallingdueaftermorethanoneyear | (106,164) | (106,164) | |
| Totalfundscarriedforward | 75,456 | 75,456 | |
| Unrestricted | Restricted | Total | |
| funds | funds | 2022 | |
| £ | £ | ||
| Fundbalancesat31March2023arerepresentedby: | |||
| Stock | 12,861 | 12,861 | |
| Cashatbankandinhand | 67,902 | 15,000 | 82,902 |
| Debtorsamountsfallingduewithinoneyear | 12,214 | 12,214 | |
| Creditorsamountsfallingduewithinoneyear | (50,545) | (50,545) | |
| Total | 42,432 | 15,000 | 57,432 |
| Creditorsamountsfallingdueaftermorethanoneyear | |||
| Totalfundscarriedforward | 42,432 | 15,000 | 57,432 |
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wagesandsalaries | 160,445 | 159,950 |
| Socialsecuritycosts | 16,547 | 16,768 |
| Pension—definedcontributionscheme | 13,807 | 18,182 |
| Staff-donatedsupportservicesfromCWGC | 88,907 | 79,723 |
| 279,706 | 274,623 |
| Finance | Legal | Marketing | Mgt | HRand Ops |
Total 2022 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Support | 71,528 | 3,788 | 20,760 | 1,542 | 1,670 | 99,287 |
| Facilities | 3,368 | 13,368 | ||||
| 84,896 | 3,788 | 20,760 | 1,542 | 1,670 | 112,655 |
| Finance | Legal | Marketing | Mgt | HRand Ops |
Total 2022 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Support | 66,354 | 3,607 | 23,397 | 1,747 | 1,671 | 96,776 |
| Facilities | 8,108 | 8,108 | ||||
| 74,462 | 3,607 | 23,397 | 1,747 | 1,671 | 104,884 |