REGISTERED CHARITY NUMBER: 1177492 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2024 FOR THE REMEMBRANCE TRUST Mccabe ford WillidllJ5 Charlcred Ac£ouJilai)15 Cknllon HvusL' Dour Street DOVER Kent cr16 IBL
THE REMEMBRANCE TRUST CONTErfrs OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Page Report of theTr¢LSt¢es I to 2 Jndepcodent EJarnineVs Report Sta*emeDt of Financial Activities BAlaMee Sheet Not¢s to the blDanci21 Statements 6 to lo Detailed Statemen¢ ofFih4ncl41 Aettvltles
THE RFMEMBRANCE TRusr REPORT OF THE TRUSTEES FOR'fHE YEAR ED 31 AUGUST 2024 The truste weseJ)t their TEPQrt ivith the financial stak[¢ts of charity for the year ¢Thdcd 31 Augiist 2024. The stees Iiav¢ adopted tbe provision5 of Acc(mlIg and Reportkllg by thariti¢s-. S(atemeni of Reco]]]ll2trnded Prdrti¢e applicable tu Lharities preparin8 their accoullts in accor¢knce iytth th¢ Finaoctal Kep)tling Stslldard Opplible in the UK al Rcpublic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTtVTrtFS ObJeetRves and alm5 -rile objects of the charity ar¢: - tt) pronioie for Ilie b¢nefrt of ihe public the conserv8tion: protection Ond tmprov¢m¢nt of mltary 4v¢s, c¢meteries and In¢morials of Briiisli c{onweaIth membe[5 of th¢ Amked For¢e5 who died bcforc 1914 all¥ere in the ivorld: - to support the lIntenance and upkeep of niilttary graYe5. ¢¢meteries and la13 of British Cotnmollwe<li Inembers of tlie Arnied Forces ivlio die41 Jxfore 1914 ayWhere in th¢ iywld. to advanc¢ Ihr uCatio17 OF tlie public iji the history OF ivaFS prior to 1914, particular (but ivithout lio]itstion), tlirougli advanGing educaiion in ihe Iiv¢s of tho% cuTnmcnK)nted ld tn thE Iii5tory of tbe 8rave5, ¢emelerie5 alld nKmoi'ials siipported. Piiblle btnefit Tlie Itiisi¢e8 cnnfim Ihal Ih¢y hav¢ complied M'iih th¢ dulir5 in sec11 4 of th¢ ChritiesAGt ?01 I to hav¢ due ]tgard to Ihe Lharity CMiinFssion's general guidance on public benefii. We have referred 10 the giiidance in ihe Charity CorE]mi%siuu ¥¥Jml guidallce ffl public bcnefit wh¢n Tevieivin8 our aiins anil nbjecliv&8 and in plai)ni1 our fumre activilies. Iti parti¢ulat, flie tnL51ce5 COn5ideT hoiv pIdle a¢tivitiCB ivill contribute to Ihe aitn5 and obje¢iives Ibat tliey have set. 'ACHI EV£MF.NI' ANI) P.HFORMAiYCE ChAI'ltxble a£tivitie5 The Tiiisl's ivoi'k in iEstorin8 the Brigath of Guar(fs Tenrial ai Broinpton Ce[hery ill London Ia5 conipleled tbis year. Tlie C.hariiy also fujided the presetvaiioi) ol. liisloric plaquES ai the Guariw Chapel ij) CenlTal Loiidon. Tbese plaqiie5 iyere origjioally danjaged during bornbing in Ihc 8eci)nd World War. T]e Trnsfs grant has alloii"£(I foi tli¢ plaqiie5 to be cleai)ed and lor them lo be lioiised in neiy cabinct& iithitll are noiy on display. Tlie Cliarity ha5 ¢onliJiued lo seek oiil and explore iieii. projects. as ivell as to exarnine recomlliend&livns by iiieinb¢rs of tlie publiL. FINANCIAL REVIEW Rc5ei'vl polic). Tlie preseiii inistees liave, prior to each siictessive Inistee Tneeiin& &ll cffli8cjeiiti)SjY revieitrrd. Irab%oTbed and toiisidei'e(I Ibe published bwidanec provided by The Lknarity CoTnmissioD dealing ivilh ttiisteel genernlly ld duties in L'eportlTig oil iEseri'es. risk ml¢ Iia(penient. fiTrndrnising and (nleeS appoinimeiit and lUCa[10 as set out mter alia in CC3. CC3a. CC19 aiid CC26. tn th¢ lighi of their reabsory)iion %nd reneii'ed ¢0nsiderdlil of Ilial giJidanc¢ in r¢lation 10 ¥i¢livili¢S budgeted for aiid PToject¢(L thev h1ve 5alisfied ihem5elve5 thot ovi of tlie pnI readil), .Ivailablc cash rcsoiurL5 Fepr¢seJiling uicoijie acqiiired by dtstributions or gifts, &IOU.U(K) shoiild be sel aside to deal iviili anj. &l101l terni potential deficiencies of needed to cary out th¢ Charirable rKojecis )d aciivitÈes falling iviihiii llie chariiabl¢ objects and puiyoses tsf the Remembrnn¢e Twst or to satisfyelY neeils Ihal reqiiire iirgenr attenlioii Total resc.rvcs &t 31 2024 I%Ere £169.804 (2023 £170:307). Rcadity available incorne reseThe5 RlliL)uni¢d to £169,478 (2023 - £144,923) aiid J¢siricled reserves arnounied 10 £NIL (2023-£25.OUO}. FUTURE 17LANS Tlie '1.11 has coiiuMittc(I to providino fundino for ihe restoration of 8 Inejnorial to Caplan) 12t1iRm of the West Kenl Rcuiinetlt (kitoii'ii as the BIrtE), Famed for bi5 Xtions in Llie Battle of All¢a diiriDg the l?eninsiilar WHr. Tliis is lo¢aied at Blingel in Ilic PtLS-de-CaliiiS, Fnnce. Tlie Ttust has also been &Nploriiig the p05sibility' ot" liinding tlie Itstt)1'igltoi) of kTravcyar<ts and illdiviiJu£il &Traves of Briiish srrYirK person1 iyho died servinu iii Aiiligua, ineliidiiig Ilie Trav¢y*ll't] JI Sliij'lei, Fleitrh15, Iditr¢ maiiy menibcrs of tlTrc British Arm), lId their families Ire biiried. Iliese died i1.li1s[ sei'yuii? jii Aiiivgiia ii) Ilic 18ih and 19th cethturies. The TnL%t ivill Rlso be fijndirtg ihe reslOTO1l of ilie graves of Several niore lioldejs of Illi Viiloria Cr055.
THE REMEMBRANCE TRUST REPORT OF THE TRUSTECS FOR THE YEAR ENDED 31 AUGUST 2024 STRurfuRf, GOVERNANCE Af4D MANAGEMENT Gov¢mlll% dll]neI Tlie thIlY was iegisteied &$ a alar1b]e Incojpotaied OwisalioD (CIO) Ivith Ilie awity Cujwnission [tl?e r¢gulator foi. diatitiss in England alld Wale5) oti 9 Mat¢h 2018 and is rolltroll¢d by 115 goveniiD¥ document adopted on I F¢bnry2018 and amended 6 March 2018. Recrultmelli appolDtment of new trustees Trllstees miim be appointed by a resoliilion pawd ai a properly cDnvened nicering of tlie charity. trustees. In sel¢ctTng trkdividua]s foT Nppointrneiit the charity tle¢S rnust have regard to the skills. knowl¢dgc and expcrieDce nccded for Ihe effectiye adrnillistration of the CIO. Any person retiring as altee is eligible forTeappDintttient. Bveiy charity ttee be a noturdl P&50D. No illdividuai may be appoirted if tly are under the age of 16 years or disgualified from aciitig ats a tnL5t¢E by virtue of seclions 178-180 of the Charitie5 Act 2011. No one is entitled to aci 8$ a charity irnstee wbe(ber on wointmenl or Teappointsneiit until they have expressly knowledged Ilieir acceptaDce olthe Off¢. Or82TJi$1 tional structu Th¢rc Tnusi trt at 1¢4st Ibr¢¢ chatiry knisiees. If the nimiber fa115 below this minimum. Ihe remaI1g trnstee or trllstees n]ay only 1 to call a meeting of the djarity trle or apTTr( a nety ehartty tntstee. There is no maximum numlxr of tn151¢£s that may appoin& REFERENCE ANDADMINISI'KATIVE DETAJIts Registereil Charity number 1177492 Priiicipal gddress Room5 mezzan1C Floor- M22-M24 Lord Warden J[olt, Lord Warden slare Westem Docks DOVER Kejii CT17 9EQ Trustees Mt J G ClufYOBE, DL Mi. R E K¢llaivay CBE Mr H A P Picarcla QC Brigadici M Maer DSO, MBE .5 B Cluff CBE Dr RBoiYdleT Mr J W May {appoilltcd 4.10.24) Fndependeiit FJxamln¢r M¢Cc1bE Fd Williams Cliai"ieied Accoimlants Chai"Iion Ho Dour 8trecl DOVER Keiit CTIO IBL Approved by order of tlie board of Iru$te¢s on.-.....-.... - and signed on its belialf bi,: Mr J (i Cluff OBE. DL-"I.ntee
INDEPENDENT EXAMJNER'S REPORT TO THE TRusfEFS OF THE REMEMBRANCE TRUST Jndependenl examiu¢r'$ report to the trustee5 of The Rem¢mbrante Trust I report to thc charity trustees on rny ¢xaJAal10n of tbt CoUnts of T]ie li¢membraDce Trnst (the 1knt) lor the year ended 31 Aiigust 2024. Ro4pon5ibilities and b8sb ofreport A5 the djarity tr115tees of Trust you are 1¢$)STbIe for ihe preparation of the w)unts in xcordan¢e with ihe ¢equiremeni$ of the Ch*riti¢s Act 2011 Cihe A¢t?. I report iji SpeCt of my ¢xamÉnalion of the Trust's dCCOUllts canied out und¢r Sectioii 145 frf the Act and in carrying out Iny exaniination I have folloiird &ll appliGable Dire£tion5 8iv¢n by the Charity Coninii&8ion under Section 145{SXb) of the ACL IDdep¢ndent ex8miner'5 Statement I Imve ¢oillpltted my eXalUatIoji. l tr)nfiTm that no material matrers have tome to my 8lte411ion in connection ivith the cxaminaiion giving me cause to beli¢v6 thal in any material res1.. a¢colting r¢¢ord5 Ivere keo ill rn5Pe¢t oFthe Tn AS required bysection 130 of the Act. ( Ihe Etccollnls do not accord iviih those Lord5- or die accowis (lo not comply ivitli Ilie applir4ble requirements ¢oncerniIig th¢ rom and content uf accounts set out iii ilje C.1lieS (Accounts md Repojts) Regiilations 2008 other tlwi aiy rEqUient that the accounts glve a tnie and fair vÈe¥v ithicb is not a matiercollsidered 0$ part of an iiJd¢wKlent rxartLin&tion. have no cone¢JTr5 and havc ¢oM¢ across no Oth tter$ in ¢vnllection with llie examinaiiixj to ivhich attention shoiild be drown in this rcpoit in onl¢T to enable a pioper undetsiandTn¥ of the accounts 10 be Feache<L J D Shei£ ther FCA MGCabe Ford Williams Charlei'ed ACCltants Charltthi F10115e Dour Sh1 DOVER cr16 IBL Date.. Page_4
THE REMEMBRAP4CE TRusr srATEPKENT OF FINANCIAL AcrivtTIES FOR THE YEAR ENDED 3A AiJGUST 24 2024 Totsl fithds 2023 Totsl UDrestrActhd Restricted nd Notes INCOME AND EIYDOWMENTS FROM DoTraiion5 atjd legacies 36.192 36.192 43.184 Inv¢th¢ftt itL¢oThe Total 36,194 36.194 43,188 EXPENDITURE ON Rai$iD8 fiijids .857 1,857 2,357 Charilable Aetiiities B£sloiaiioll ad conservalion 34.840 34.840 35.793 Total 36,097 36,697 38,150 NET INCOMEI(EXPENDITURE) Transfers betweeh funds (503) 25,0 (503) 5,038 10 (25,000) Net movernent in fund5 24,497 125,(KK>I {5031 5,038 RECONCILIATION OF FUNDS T0] broiight fonvaTd 145.307 25.000 170,307 165.269 TOTAL FUNDS CAIUIIED FORWARD 169.804 16Y.804 170,307 "nK notes fom) pam of these finaiic.ial statemeiits
THE RFMKMBRANCE TRUST BALANCE SHEET 31 AUGUST2Q24 2024 2023 Notes FIXF.D ASSETS Tan¥iblc assets 326 ctrRREIYT ASSETS Debiois Cash at bank and in h]d J.147 169.639 1,606 169.511 170,786 171,117 CREDITORS AJi)oun15 falluig due il'itbl one year (1.308) (1,194) NET CURRENT ASSETS 169,478 169,923 TOTAL ASSftS LESS CURRENT LIABILITIES 169,804 170,307 NET ASSETS 169.8¢M 170J07 FUNDS UIuYsts'iGted flin5 R¢sli-iLled fillids TO 169.804 145.307 25.000 TOTAL FUNJ)S 169.804 170.307 I'lie finnCl staieii)enrs iyere approvcd by the 13oard of Tntskes and authorised for issiie - aiid ivere slimed on its ixhalf by. on qr J G Cliiff OBE. D TriLSt¢¢ The notcs forlli part ofihtse financial slaicmciils
THE REMEMBRANCE TRusr NOTES TO THE FINANCIAL STATEfvIENfS FOR THE YEAR ENDED 31 AUGUST 2024 Accoifr4TING POLICIES Basis of pj'epariug the fmAlleiMI stAtemeDts Th¢ finarjcial slat¢mellts of Ibe cbarity, whith is a public knefit enttty der FRS 102. have been prepared ill accordance ivith the Chariti&s SORP (FRS 102) 'AccoutJtin8 and Reporttng by ChArities= Stateniellt of Recommellded Practi¢e applicable to charitie5 preparllig their in accordance ivsth tbe firtallcial Reporting StaDJard Dpplicable the UK Republic of Ireld ffRS 102) (etrecitve l Janiiary 20191,, Financial RwrtiDg .8t3ndaTd 102 The Financial Reportin8 StaDdard applicable iti Ihe UK and Rcpubli¢ of Jr¢ltsnd' thE Choriti¢5 Act 2011. Tho finaDGial statejnenls have been prq)arcd under tlie historical st ¢¢My¢lltion. There or¢ Th) n)aterial witertaijjiies that may east doubt upon the charitys tity to ¢ontÈnue as a goitkg ¢oncern. All Ul¢OElle is re¢oJtr ii5ed ill the s(alenI of Financial Activiti&s once the chariÉ)' has entitl¢nient to the futhds, it is probabl¢ thai the incolllf will be [e1ved aud the aD]OUDt rall be reliably. xpenditure Liabilities al'e reeognised as exptnditure as 500n as is & le8al or cLnstrnctive obligatioll e(1ttg the harity lo thal expenditure: il is proboble that a transfer of econoD]ic b¢nefits iYiII be requed in 5ettlemenl and thÈ am01¢ of tlie obligalioll be rneasured reliably. Expendituie L5 #c¢wnted for on arl aCenlS basi5 and ha5 beell cla55ified uajder that aggregate cosl lated io the tegory. W]iere costs cannot b6 direGtiy artributtd to particular headings have bE allocated to lIvI11&S on a basis ¢onsistent iiith ihe iise of resol%. Grauts offer¢d wbje¢¢ to ¢ondiuolls ivbi¢h bave noi been mei 81 )e4r end date nDted as a conynitjuetsl bul Jiot acerued as ekpenditvre. Tangftblc fixed a55ets Depreci8tÉou is provided at thc folloiYin8 8nDual ratcs in ordcr to Iiyile otFea¢h ass¢1 over 115 esttmated usefitl life. Fixturcs alld fiititigs Compiiler tqlliPLn¢nt 15Yty on rejucing balallcc 33% on ¢05t Taxatio The Charity is cxcllipi from Lax on its c1w11C ac1ivkli. Fuiiil 8¢tountlng Uiir¢51rictd funds can be used in acco1411¢e %viUi tlje chai'itable objectives at the discrction olili¢ trnjsiees. Resiricted fuNls Lan only be u5¢d fvr Pdrti¢ular tesiriLied purpuses ivithin objeL15 uf die cbarily. R¢5ti"iilivu¥ al'is¢ ivliell specified by the do]]or or iyhen fill ar¢ rnised for particiilar rests'icled wirposes. Ftuther explanatioii of tlie natsre and purpose of each fund is iD¢lllded io tlie. 10 th¢ financial 51al¥Jiients. Forelgn currencles A55els aii(I liabiliiies in foreioD curreiicies are Irdnslaled info 5teding al the rate5 Df ¢x¢haii4e niliiig al the balance sheet dale. .1 rai)snciioii$ in foTeign ruFmicie5 ai? irnllslaied into slerling ai Ihe raie ofexeliai)oe iiiling al the datc oftransaclion. Ex¢hange differcnc¢5 tskro It0 a¢cowit in arrivingat the opcrating Tesiilt. Hlie piircliase and leI511]E COllllTrItTllen15 Reiiials paid un(ler opei'dtin¥ le<L%es Jre cliarged to the &al¢lint of Finallcial ALlii'ili¢S vn d rAIg7)I liiie l)asis over tlie i)eriod of the lea5¢. Page 6 contll)Lied...
NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR EIYDED 31 AUGUST 2024 INVESTMENT INCOME 2024 2023 Deposit atcount itJt¢te5t TRusfEES' REMIJNERATIOIY AND BENEFrrs TheTe were no trustees, iemun*Etion or other befiL£ for the year en4kd 31 August 2024 nor for the year ttnded 31 Au&JiL8r 2023. TrSte, expense5 Expenses amounting to IL (2023- £1.075) were relmbutsed to trustees durin¥ the period. srAFF COST.$ No sthff costs iyere incurred during the year. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfJviTIF_ Urfftstricted fiIHd Restri¢t¢d nd Total fidS INCOME AND Er4DOWMENTb FROM Donations and legacies 18,184 2.S,0(K) 43.184 Itlvestnienf in¢ome Totlll 18.188 25.IMK> 43.188 EXPENDITURE ON Raisiiig fund5 2.3%7 2.3.%7 Chftrltable a¢tivitits Restoraiion and ¢onseryaii 3),793 35.793 Total 38.150 38,150 NET INCOMEI{EXPENDITURE) {19.962) ?5,0(M) 5,03¥ RECONCILIATION OF FUts'DS ToiRI ndS brought foniwd 16i.269 165.269 TOTAL FUIYDS CARRIED FORWARD 145.307 2i.(M 170.307
THE REMEMBRANCE TRIJST NOTES TO THE FINAf4CIAL STATEMENTS- tontiiued FOR THE YEAR Ef4DED3J AUGusf 2024 TANGIBLE FIXED ASSETS Fixtures Cotuputer equipJlleDt fi#iD8S Totals COST At I Sept¢ber21)23 31 Augwt 2024 ?33 1.589 DEPRECJATION At I sepmber 2023 aiarge fory¢ar 349 58 1,589 1,9311 58 At 31 AUtst 2024 407 1.589 1,996 NET BOOK VALUE At 31 August 2024 326 326 At 31 Au751 2023 DEBTORS: AMOUNTS FALLINC DUE WITIIIN ONE YEAR 2024 2023 Prepaym¢nt5 1.147 1,606 CXEDITORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR 2023 AccDJed expeD5es 1.308 1,194 ANAI,YSIS OF NET ASSETS BETWEEN FUNDS 2024 Toial fildS 2023 'rotal flinds UltricIed fund Restricted nd Fixed a55ets Current assets Ciirretit liabiliti¢5 326 170,786 (1.308) 326 170,786 (1.308) 384 11,194} 69.804 169.804 170,307 io. MOVEtVlENT IN FUNDS TrnnsfeJ3 bth%'een fiind5 0ent in fu5 At 31.8.24 1.9.23 Uiir¢strictcd funds G¢iicral fiind 145,307 (i03) 2),000 169.804 RLSti'irtcil funi15 Ireland fuiid 25.000 (2i,000) TOTAL FUIYDS 170,307 (i03) 169,804 Pyg¢ 8
NOTES TO THE FINANCIAL STATEMETrifs- continued
FOR THE YEAR ENDED 31 AUGUST2024
io.
MOVEMENT IN FUNDS- continue
THE REMEMBRANCE TRugr NOTES TO THf FANCIAL SfATEMF.NTS- conllJAued FOR TrIE YEAR ENDED 31 AUGUST2024 ii. RELATED PARTY DISCLOSURES 'Iher6 iverc DO r61¥te4J party ts¥¢wdions fty th¢ y¢ar ended 31 Au8USt2024.
DETAED STATEMENT OF FINANCIAL ACTIVITtES FOR TKE YEAR ENDED 31 AUGUST 2024 2024 2023 INCOME AND ENDOWMENTS 8nd leg#cies Donations 36.192 43.184 Investnient IDeome Deposit account inieresl Totsl Incoming resourees 36.194 43.188 b:XI>ENDITURE Rsisin2 ilonatiorns and l¢g&ci¢s Eiitertaining 1,857 2,357 Charil%blc a¢livltl¢s Wage5 ilent ates and iiatei. trtsurance .1 elephone Printing, w)stage staiiijnery Piibli¢ity Sile cosis {location and refitrbisliineni) Sub5cI-iplionq 'rravel <lnd 511b5i5teD¢¢ Protessional fe&% Bank charge5 Bad debts Doiiaiions 1.459 6.156 ?96 942 1.126 21 722 16,244 180 3,407 392 172 531 250 8,310 488 885 876 2219 2270 190 459 119 15,OOD 30,819 31.898 Siipport Costs Covei-Dan¢e costs 2.475 1.488 2,664 1.158 67 Ii)depeiident cKainin¢rfs tee5 Fixttires and finiTW deprecialion Coniputer equipTn¢ni deprecTration 4.021 3.895 Total resources expended 36.697 38.150 Nel (exp¢nditureyincon)e (503) This paLre does noi forni pari of Ille slatutoD' financial 5tslaiie.Trts Page I I