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|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|
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Dame Judith Mayhew Jonas DBE
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|||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)|
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||||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|
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|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|
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||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|
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||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|
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||2024|2023|
|---|---|---|
|||£|
|BankInterest|5,417|2,561|
||5,417|2,561|
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||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|
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||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|
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|10
StockofMerchandise|||
|---|---|---|
||2024|2023|
|Booksandmaps|3,177|5,104|
|Merchandise-stationery,badges,andpins|10,199|7,757|
||13,376|12,861|
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||2024|2023|
|---|---|---|
||£|£|
|Prepayments|2,617|2,748|
|Accrueddonations|6,130|9,466|
|Intergroupbalanceowedfrom CommonwealthWar
GravesCommission|8,632||
||17,380|12,214|
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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|
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|13
Creditors:amountsfallingdueaftermorethanoneye|ar||
|---|---|---|
||2024|2023|
|||L|
|IntergroupbalanceowedtoCommonwealthWarGraves
Commission|100,000||
|Interest|6,164||
||106,164||
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|14
Retainedfunds|||
|---|---|---|
||2024|2023|
|||£|
|Unrestrictedfund|75,456|42,432|
|Restrictedfunds||15,000|
||75,456|57,432|
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||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|
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||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|
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||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|
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