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2024-12-31-accounts

3 FRIENDS OFCHATHAMTRACTION

Reports and Accounts

Year ended 31[st] December 2024

Charity number

1174323

Page 1

The Friends of Chatham Traction

Reports and Accounts Year ended 31[st] December 2024

Contents
Page
Legal and administrative information 3
Report of the Chairman 4-5
Report of the Trustees 6-7
Independent Examiner’s Report 8
Financial Notes 9
Receipts and Payments Account 10
Balance Sheet 11

Page 2

The Friends of Chatham Traction

Legal and administrative information

Constitution

The Friends of Chatham Traction is a trust founded by a deed dated 24[th] March 2007 and governed by a constitution dated in September 2009, which has been amended in August 2017 with the status of a Charitable Incorporated Organisation being adopted and approved by the Charity Commission with effect from that date.

Principal address

The principal address for correspondence is that of the Secretary M Hodges at 8 Pier Avenue, Whitstable, Kent, CT5 2HQ. For matters concerning membership or subscriptions please see the website for contact names.

Trustees

The trustees who have served during the year ended 31[st] December 2024 are as follows:

Richard Bourne Norman Kemp Richard Ratcliffe Wendy Mesher Gordon Mackley (appointed 2/3/2024) Stuart Smith (appointed 2/3/2024)

Officers and committee

Officers who have served through the period of the accounts are:

President David Swann Chairman Richard Bourne Vice Chairman Wendy Mesher Secretary Mike Hodges

The committee comprises the trustees and officers, listed above, with Janet Dyjak acting as Book Keeper. Phil Gates, Ian Marsh, Richard Lewis, Chris Jenkinson, and David Swah have been working with the committee during the year as volunteers.

Bankers

The bankers to the charity are:

CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, ME19 4JQ

Independent Examiner

J Croucher Esq. 31 Cecil Avenue Gillingham Kent ME8 6EH

Page 3

The Friends of Chatham Traction

Chair Report for 2024

Completion of the restoration of the bus is now in sight. Full on-road operation needs completion of insurance details and some willing drivers.

The advent of Medway's status as a Heritage Place, as defined by the National Lottery Heritage Fund, could not have been better timed from our point of view. We're in from the start, it gives us wider recognition, and there's the possibility of sharing facilities with other organisations.

FoCT Organisation and Governance

Face-to-face meetings of the committee have resumed, with Zoom being employed in the event of weather or travel issues preventing full attendance. Our thanks to Gordon Mackley for use of his Zoom account when need arises.

Richard Ratcliffe retires from the Committee at this AGM for personal reasons.

The seven principles comprising the Charity Commission’s Charity Governance Code are reviewed within the programme of monthly committee meetings. Any need for adjustment to practices or principles is recorded in the meeting minutes. Mike Hodges continues in the Secretary role.

The Medway Heritage Bus

Wendy's involvement has increased as a result of the general move towards issues relating to the Medway Heritage Bus, including liaison with Medway Council's Heritage Place lead Imogen Robertson.

An early move in this direction is to seek the support of other transport-based local heritage clubs and societies in seeking opportunities for joint working.

Funding

Our available funds are holding up well. If anything, random donations have increased the total slightly, whilst some "fallback" loans have been converted into donations. This is possibly a result of a desire to speed things up, and it certainly works through easing doubts about remaining costs!

The funding of the Medway Heritage Bus will, of course, be kept separate from the completion of GKE 68. Operational costs will appear instead, and we've begun to ask around for guidance on the likely scale of these.

Progress with GKE 68

The work done by Ian Marsh and James Hodgson during the year has been magnificent and deserves recognition. They've attended to and fine-tuned no end of issues, from cab instrument drives and back axle oil seals to making a template for the glass "STOP" panel on the rear and fitting a specially-made screw to secure the knob to the gear lever. These were the sort of jobs that can each take a long time, often show no obvious sign, but are essential to the end product.

Otherwise, most seats are now installed as a result of two working parties organised by Wendy and Malcolm. Again, there are details here (ashtrays, handrail clamps....).

Page 4

The saloon light fittings are ready for installation. The interior wiring, installed during the coachwork phase, can then be connected.

We have had an arrangement with BAE Systems where, as a supplement to two financial contributions from their Community Fund, they would investigate the manufacture of bellpushes and saloon light shades to bring the number of these parts up to the requirements (some having been lost or damaged over the years). However this has not to date yielded an output so we will seek possible suppliers from the trade.

Events

A routes Tour of Chatham and Maidstone using Nu-Ventures respective "tribute" buses took place in May, raising a significant sum for donation.

Our attendance at the Dockyard's 40s event in September proved worthwhile once again, albeit with a perceived lower footfall than previous years. An unexpected addition was the presence of the Bus Club's M&D Bristol K6A on the Sunday, providing a chance to meet its "crew" Phil Guyan and Bernard Harris.

Extra to our annual routine was a reception for members and donors to give our thanks for their support. A welcome was arranged at the former Dockyard church. The day also provided an opportunity for a closer look at the bus, invitees being ferried to Aylesford courtesy of N-V. Ian and James had prepared GKE to make a first "public" movement under power, driven by Nu-Venture's Chris Jenkinson, which was duly appreciated.

The Bus Inspectors

A brief mention of this project, which is being promoted and organised by the National Association of Road Transport Museums (NARTM) of which we are an associate member. The aim is to "grade the nation's 10,000 heritage buses and coaches, share and record their stories". A series of podcasts is being produced, recording aspects of bus preservation. In response to the promoters' general invitation, we have indicated our willingness to contribute.

Appreciation

This footnote to the Annual Report has always been in danger of repeating what's been said before, although it would be none the less sincere. Some change this time, though. As mentioned, Richard Ratcliffe is withdrawing from office, although he will remain as an enthusiastic member. He's looked after our insurance matters and applied Rotary membership to our occasional benefit. Thanks Richard.

Changes on the money side are that our book-keeper Janet Dyjak is retiring at the end of March. Similarly our Financial Examiner John Croucher. They will both be difficult acts to follow, and we are seeking replacements.

Often overlooked, are the small, often one-person, providers of specialist skills, including workers in metal, upholsterers and spare bus parts large and small (some surprisingly still available, e.g. genuine Bristol gear lever knobs ). Various sources of advice and shared practice have all contributed. Rather more mainstream are such as Morrisons at Strood whose Community Room is available to us when required.

Lastly we should mention once again Norman Kemp and his Nu-Venture operation. One thing I will repeat is that the provision for 18 years now of a location for the bus in a friendly environment which generates much peace of mind, is a huge contribution, both physical and financial. The contribution in kind that this represents will assist with grant applications still to come. Our thanks once again to Norman and all his team.

Richard Bourne, January 2025

Page 5

The Friends of Chatham Traction

Report of the Trustees for the year ended 31[st] December 2024

The trustees are pleased to present their report along with the financial statements of the charity for the year ended 31[st] December 2024. The financial statements have been prepared in accordance with the accounting policies set out below and on page 7 and which comply with the charity’s trust deed and applicable law.

Objects and Activities of the Charity

The Friends of Chatham Traction is a trust founded by a deed dated 24[th] March 2007 and governed by a constitution adopted by a meeting of members held on that date which was amended and approved on 9[th] September 2009. This document was revised in August 2017 with the status of a Charitable Incorporated Organisation being adopted and approved by the Charity Commission with effect from that date. It is a registered charity, number 1174323.

The objects of the Charity are, firstly the acquisition and preservation of the 1939 doubledeck bus registered GKE 68 together with any associated spares, tools and other associated items and thereafter maintain it for the public benefit. Secondly, demonstrating for the public benefit the role played by the enterprise of the Chatham and District Traction Company and its predecessors and successors in serving the transport needs of the Medway community and thereby enhancing learning, cultural tourism and citizenship opportunities in the area.

Organisation

The trustees who have served during the year and since the year end are set out on page 3. The constitution provides that the organisation is to be administered by an Executive Committee comprised of the officers elected by the membership at the Annual General Meeting with such additional advisors who may be asked to assist the committee.

Investment Policy

There are no restrictions on the charity’s power to invest, within an overall policy to invest in low and medium risk investments. The investment strategy will be set by the trustees to take account of the income and capital requirements of the organisation.

Reserves Policy

It is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity at a level that provides an amount sufficient to maintain solvency at all times.

Risk Management

The major risks to which the charity is exposed have been reviewed and systems have been established to mitigate those risks.

Page 6

The Friends of Chatham Traction

Report of the trustees for the year ended 31[st] December 2024 (continued)

Trustees’ responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

1) Select suitable accounting policies and then apply them consistently

2) Make judgements and estimates that are reasonable and prudent

3) State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements

4) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Authorised and signed on behalf of the trustees

Richard Bourne

February 2025

Page 7

The Friends of Chatham Traction

Independent Examiner’s report to the Trustees

I report on the accounts of the Trust for the year ended 31[st] December 2024 which are set out on pages 10 and 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;

To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act;

To state whether any particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination 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 you as 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 those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met.

Signed

Dated

J. Croucher

3rd February 2025

------------------------------ --------------------------------

J Croucher

31 Cecil Avenue Gillingham Kent ME8 6EH

Page 8

The Friends of Chatham Traction

Financial Notes, year ended 31[st] December 2024

The basis for the preparation of these accounts continues in line with the previous year with income and expenditure included on a “cash” basis except where a significant adjustment arises for a particular category of expenditure. In the year under review the heading affected is Insurance paid in advance (for the vehicle and other risks). No provision has been made for the main contractor as all work is now completed. No invoices are outstanding.

Bookkeeping functions are continuing to be carried out by Janet Dyjak, acting as FoCT’s agent.

Banking facilities remain with CAF Bank.

Administration costs are 5.6% of our income, compared with the previous year of 7%. This is due to the lower level of expenditure this year.

The Income and Expenditure Account shows a surplus in the year amounting to £5042. As the main restoration work has now been completed the cash funds remaining at the year-end have increased to £14964. The £2000 awarded in spring 2022 by BAE Systems now stands at £850.81 and is still ring fenced for actions to develop links with the community and STEM (science, technology, engineering, and mathematics) with the balance going towards the completion of the restoration.

To facilitate the completion of the main restoration work short term loans of £9000 were received from members, of which £3500 remains to be repaid.

Detailed costings for the completion of the restoration are in place and fundraising opportunities are being investigated.

Wendy Mesher

Page 9

FRIENDS OF CHATHAM TRACTION - Receipts and Payments Account 2024

Receipts
Donations under Gift Aid declarations
Donations without Gift Aid declarations
Lottery Donations
Crowd funding appeal without Gift Aid declarations
Donations from non subscribers not exceeding £100
GASDS
Grant towards costs of funding
Gift Aid tax repayments
Sundry sales including sales of product income
Bank interest
Total receipts
Payments
Administration - printing, postage, stationery and bookkeeping
Bank charges and fees including card reader charges
Publicity & Advertising
Insurance
Subscriptions to mutual interest societies
Volunteer Expenses - Travel
Sundry Costs
Total of administration and overhead costs
Bus GKE 68 restoration and maintenance costs
Excess of income over expenditure in the year
Excess of expenditure overr income in the year
Excess of receipts over administration payments in the year
Year ending 31 December Year ending 31 December 2024
General fund Other
designated
funds
All funds
£7,613.00
£2,105.79
£54.00
£0.00
£17.20
£0.00
£1,596.13
£246.66
£33.33
£11,666.11
£653.26
£60.89
£720.00
£1,280.18
£91.00
£177.90
£100.00
£3,083.23
£8,582.88
£3,540.67
£5,042.21
£0.00
£0.00
£0.00
£0.00
£7,613.00
£2,105.79
£54.00
£0.00
£17.20
£0.00
£1,596.13
£246.66
£33.33
£11,666.11
£653.26
£60.89
£720.00
£1,280.18
£91.00
£177.90
£100.00
£3,083.23
£8,582.88
£3,540.67
£5,042.21 £0.00 £5,042.21

Page 10

FRIENDS OF CHATHAM TRACTION - Balance Sheet as at 31 December 2024

Assets
No financial value is attached to the vehicle, it's spares
or any of the other material and documents held by the
Friends of Chatham Traction.
t Assests
Charities Aid Foundation Bank Cash Account
Stock of material for vehicle seating
Prepayments
Debtors
Balance on VAT suspense & control account
t liabilites
Accrued amounts due to suppliers and contractors
from members
Short term loans from members
SSETS
As at 31 December 2024 As at 31 December 2024 As at 31 December 2023 As at 31 December 2023
£14,964.70
£1,260.00
£655.38
£0.00
£597.00
£0.00
-£3,500.00
-
£17,477.08
-£3,500.00
£13,946.66
£1,260.00
£607.85
£0.00
£120.36
£0.00
-£7,000.00
-
£15,934.87
-£7,000.00
£13,977.08 £8,934.87

Fixed Assets

Current Assests

Current liabilites

Loans from members

NET ASSETS

Represented by:-

General Fund

Balance brought forward at 1 January 2023 Excess of receipts over expenditure in year Excess of expenditure over receipts for the year

Balance carried forward

TOTAL ACCUMULATD FUNDS

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----- Start of picture text -----
£8,934.87 £9,014.12
£5,042.21 -£79.25
£13,977.08 £8,934.87
£13,977.08 £8,934.87
Proof totals £0.00 £0.00
----- End of picture text -----