South & West Yorkshire Wing
Air Training Corps
Charity Registration Number: 1174182
Trustees, Annual Report and
Financial Statement
1 April 2024 - 31 March 2025

South & West Yorkshire Wing ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
SOUTH & WEST YORKSHIRE WING AIR TRAINING CORPS
Charity Registration Number: 1174182
Purpose of the Charity:
South & West yorkshi￿ Wing Air Training Corps is established to
provide additional financial support from non-public funds in order
to support the air cadet experience delivered by the Air Training
Corps through public fvnding (derived from the Ministry of
Defence).
Trustees:
The follo￿ng have seThed as trustees during the year under
review..
Mr Terence M J Baynes - Chair
Mr Andrew Newton - Treasurer
Mr Michael A Archer
Mr Christopher Kelly
Addre38 of Charlty:
South & West Yorkshire Wing Air Training Corps
Wing Headquarters
Healdfield Road
CASTLEFORD
West Yorkshire
WF10 4LQ
Bankers:
CAF Bank Ltd
West Malling
ME19 4JQ
Lloyds Bank Plc.
98 Victoria Street
London
SW1E 5JL
Appointsnent of Trustees:
Trustees are appointed in accordance with the guidance provided wtthin Cwilian Committee Publication
11 (Administration of Civilian Committees in the Air Training Corps). On the date of registration, it was
agreed that a minimum of FOUR Trustees would be elected at the Annual General Meeting of the
Charity held in June each year. The chaimian is appointed in accordance with the guidance contained
within the referenced publication. Both a secretary and a treasurer are either appointed from amongst
the existing trustees or others are invited to be appointed trustees to undertake these roles.
Trustee Declaration..
On appointment, each trustee completes a declaration (in the fonnat advised by the Charity
Commission).
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South & West Yorkshire Wing ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
Financial Review ofthe Year:
The Trustees continue to target their financial support, in line with the overarching aims of the air cadet
organisation (RAF Air Cadets). This entails supporting (directly or Indi￿ctly) events and activities
organised for cadets of the Wing - for example inter-wing sports, purchase of equipment and for the
training of adult volunteers.
The detail of the receipts and payments for the year under review a￿ recorded later in this report. With
receipts of £147.953.96 and payments of £124,068.87 there was an increase in total funds of
£23,885.09 compared with an increase of £2,047.14 in the previous year.
The key source of unrestricted income is by means of a levy raised on each enrolled cadet within South
& West Yorkshire Wing. This stands at a sum of £2.40 per cadet per month with approximately 1300
cadets in the Wing at any one time but will be increased in 2025-26 to accommodate the funding of
rn0￿ cadet activities directly from Wing funds without raising additional charges from squadrons.
Another source of income (restricted funds) is by means of income whereby the Wing acts as a conduit
for funds to other agencies, principally Headquarters Air Cadets (HQAC) and the Air Cadet Charity.
This is generally in the form of collated payments for donations to the Air Cadet Organisation, Camps,
Duke of Edinburgh Award purchases and similar payments.
Reserves Pollcy:
Since 2012 the Wing has established that it needs to hold financial reserves approximating to a six-
month expenditure sum. Such a sum would allow the Wing to continue operation even if normal re￿iptS
were interrupted for a period. For 2024-25 this sum stands at £61,793.27. We also hold a small,
additional sum of £12,000.00 in reserve to support squadrons within the Wing who are experiencing
short tem difficulties (averaged at £3,000.00 per squadron for four squadrons under support). This
equates to total reserves of £85,976.98 for the next financial year.
The reserves policy is expected to be updated for 2025-26 based on the eXperien￿S of Covid
restrictions, changes to funding policies following the creation of the Air Cadet Charity and updates in
how the Wing operates (including a significantly diminished need for squadron support). This should
allow us to reduce our reserves and make more funds available for cadet activities.
Independent Examlnatlon of Accounts:
With the level of receipts and payments both more than £25,000 and over £100,000, the trustees
identified that an Independent Examination of the accounts is required and that they would appoint FB
Accounting Ltd. (of Rothwell, Leeds) to undertake this examination annually.
Declaratlon:
The trustees declare that they approved the above report at their meeting on 13 August 2025.
Signed on behalf of the ch8rity's trustees..
Terence M J Baynes
Chair
Andrew Newton
Treasurer
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South & West Yorkshire Imng ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Rospective The charity's trustees are responsible for the preparation of the
responsibilities of accounts. The charity's trustees consider that an audit is not
trustees and examSner required for this year under section 144 of the Charities Act 2011
(the Charities Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145(5){b) of
the Charities Act), and
to state whether matters have come to my attention.
My examination was carried out in accordance with general
Basis of independent Directions given by the Charity Comrnission. An examination
examIne￿5 Statement includes a review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently no
opinion is given as to whether the accounts present a 'true and fair,
view and the report is limited to th08e matters set out in the
statement below.
In connection with my examination, no matter has come to my
Independent examIne￿8 attention:
statement
(1) which gives me reasonable cause to believe that, in any
material respect, the ￿qUIrementS.
to keep accounting records in accordance With section 130
of the Charities Act,.
to prepare accounts which accord with the accounting
records and comply with the accounting requirements of
the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to
enable a proper understanding of the accounts to be reached.
OMifvllL
66hSI
FB Accounting Ltd.
57a Commercial Street
Rothwell
Leeds, LS26 OQD
Date..
S/ii
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South & West Yorkshire v￿ng ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
RECEIPTS
Unrestricted
Restricted
Year to
31-Mar-25
80,365.00
GP Fund Contributlon8 (revenue)
38,575.20
41,789.80
Functlonal Ar•a8
Adventure Training
Road Marching
Shooting
D of E Registrations
D of E Registration Refunds from ACC
1,780.00
1,780.00
60.00
5,739.80
5,754.50
2,667.00
60.00
5,739.80
5,754.50
2,667.00
Bank Account Int•re8t
Donatlons
Award81 presentatlons and soclal
Clothlng and unlfomi
Cours88
Camp8
Loan repaymonts
Grants
675.45
198.49
4,920.00
314.80
675.45
198.49
4,920.00
314.80
1,800.00
27,486.58
3,612.00
12,580.34
1,800.00
27,486.58
3,612.00
12,580.34
91.723.82
56,230.14
147,953.96
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South & West Yorkshire Wing ATC
Trustees. Annual Report and Financial Statement
Year to 31 March 2025
PAYMENTS
Unrestrlcted
Rostrlctsd
Yoar to
31.Mar-26
358.50
5,851.41
40,182.50
4,221.00
849.07
Bank Fee8 and card processlng charg•8
Accountsncy fees
ACC Contributlon
Regional GP Fund
Insurance
358.50
5,851.41
40,182.50
4,221.00
849.07
Functlonal Area8
Adventure Training
D of E Award Costs
First Aid
Flying, Gliding and Aviation
Road Marching and Walking
Radio and Cyber
Shooting
Sports
12,432.50
8,829.00
783.81
12,432.50
8,829.00
783.81
0.00
2,220.00
566.93
9.503.07
2,092.31
2,220.00
566.93
9,503.07
2,092.31
rr equlpment and 8oftwar8
Adult development and tralnlng
Grants
Sector Actlvltles
UK Camps
Prfntlng, Statlonory and admlnlstratlon
Awards, pr•s•ntatlon8 and soclal
Clothlng and Unlfomi
One off Infra paym•nt
Squadron Support
Transport
Loan8 to Squadron8
3,765.34
3,059.28
3,765.34
3,059.28
1,670.34
153.25
16,989.90
1,242.26
5.877.98
458.36
2,000.00
0.00
962.06
0.00
1,670.34
153.25
16,989.90
1,242.26
5,877.98
458.36
2,000.00
0.00
962.06
77,995.03
46.073.84
124,068.87
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South & West Yorkshire Wing ATC
Trustees. Annual Report and Financial Statement
Year to 31 March 2025
SUMMARY
Funds at 31 March 2024
Cash (inc. petty)
Lloyds Current
Lloyds Savings
CAF Bank
Savings Account 2
Soldo
Equals Money
Accounts Re￿1vable (Squadron loans)
30.68
69,721.74
30,000.00
13.339.15
(closed)
607.24
2,000.00
3,164.60
115,698.81
118,863.41
Less Liabilities
16,626.64
102.236.77
Funds on 31 March 2025
Cash (inc. petty)
Lloyds Current
Lloyds Savings
CAF Bank
Equals Money-GPB
Soldo
Accounts Receivable
93.55
16,989.37
99,042.47
(closed)
7,011.55
(closed)
3,998.46
123,136.94
127,135.40
Les8 Liabilities
1,013.54
126,121.86
Net of ReceiptslPayments for the year
23,885.09
Signed on behalf of the ch8rity's trustees..
Terence M J Baynes
Chair
Andrew Newton
Treasurer
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South & West Yorkshire Imng ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
NOTES
1. Accounting Policy:
These accounts have been prepared under the historic cost convention.
2. Debtors and Creditors:
The Wing only loans or lends money to organisations within its direct view. These loans are either
operational to support the squadron in times of need such as during banking difficulties. Alternatively,
the Wing occasionally makes modest interest free loans available to squadrons for one off projects.
There is one debtor within the Wing..
362 (Elm Tree) Squadron (loan) - £153.00
Debtors outside the Wing:
Greater Manchester Wing ATC - £1560.00
North Region ATC - £2401.40
HQAC- £37.06
Two debtors from outside the Wing have amounts which are significantly overdue. Debtors within the
Wing are fully up to date.
3. Movoment of Funds:
There has been no movement of funds between reslricted and non-re8tricted account8,
4. Grants:
The trustees made one direct grant of £320.34 to a squadron in a post-covid recovery cycle after
showing committed effort and improvement to re-establish squadron numbers. During the year the
Wing also, as in the past, acted as intemediary for an additional £ 1,250.00 of grants which were
then paid directly to their applicants. These are included in the restricted funds and are not ttemised
here. In addition, the Wing received additional funds from other North Region Wings and North
Region ATC to cover the costs of running the North Region Xero project although many of those
payments remain OLrtstanding.
S. Trustees, Remuneratlon and Exponses:
No remuneration directly or Indi￿CtlY - has been paid out of the funds [of the charity] to any trustee
(or to any person or persons known to be connected with any of them) apart from certain legitimate
administrative costs.
6. Stock:
South & West Yorkshire Wing hold a stock of equipment and supplies for example IT equipment,
Adventure training equipment such as kayaks, canoes also first aid training supplies too extensive to
list resulting in an estimated current insured value of assets of £60,000. Full inventory available on
request.
7. Comparlson with Prevlous Years:
South and West Yorkshire Wing continues to grow. Adventure training continues to be one of our
strongest areas but the Wing's capacity for providing extensive, additional shooting opportunities,
something that sets the RAF Air Cadets apart from other youth organisations has contributed
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South & West Yorkshire Wing ATC
Trustees, Annual Report and Financial Statement
Year to 31 March 2025
significantly to the turnover and expenditure of the Wing. To that end, along with some other activities,
we are looking to accommodate an increasing amount of these activities from the standard subscription
revenue as these are now widespread and regularly scheduled.
We achieved an above average surplus in 2024-25, likely due to the change of Wing Commander.
Imiilst no activities stopped or ￿dUced, this change meant that there were no major projects although
a revitalisation of sport was funded in line with a change in approach from Corps. Despite being
substantial in scope, this didn't impact the funds significantly.
Ourworst debtors continue to be R4F Air Cadet organisations outside of the Wing and South and West
Yorkshire Wing took on the burden of wnning some training which was made available to all of North
Region and was well attended. This covered tools and practices for good financial management.
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