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(m￿lI￿g 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 Oppli￿ble 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 m￿ltary ￿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 a￿yWhere 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 pIdl￿e￿ 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 T￿en￿rial ai Broinpton Ce[h￿ery ill London I￿a5 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 (n￿leeS 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 ¢0nsiderdli￿l of Ilial giJidanc¢ in r¢lation 10 ¥i¢livili¢S budgeted for aiid PToject¢(L thev h1ve 5alisfied ihem5elve5 thot ovi of tlie p￿nI 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 satisfy￿elY 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.￿1*1 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 kTravcyarI {5031 5,038 RECONCILIATION OF FUNDS T￿0] 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 flin￿5 R¢sli-iLled fillids TO 169.804 145.307 25.000 TOTAL FUNJ)S 169.804 170.307 I'lie fin￿nCl￿ 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 Irel￿d 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(ale￿nI 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(￿1tt￿g the harity lo thal expenditure: il is proboble that a transfer of econoD]ic b¢nefits iYiII be requ￿ed in 5ettlemenl and thÈ am01￿¢ of tlie obligalioll be rneasured reliably. Expendituie L5 #c¢wnted for on arl aCen￿lS 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 c1w1￿1C ac1ivkli￿. Fuiiil 8¢tountlng Uiir¢51rictd funds can be used in acco￿1411¢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 I￿t0 a¢cowit in arrivingat the opcrating Tesiilt. Hlie piircliase and le￿I511]E COllllTrItTllen15 Reiiials paid un(ler opei'dtin¥ le 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 sep￿mber 2023 aiarge fory¢ar 349 58 1,589 1,9311 58 At 31 AU￿tst 2024 407 1.589 1,996 NET BOOK VALUE At 31 August 2024 326 326 At 31 Au￿751 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 fil￿dS 2023 'rotal flinds Ul￿tricIed 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 0￿￿ent in fu￿5 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￿￿5 expujded Moveiiienl Unrestricle(I rtinds Gellerdl fti 18,188 (3&150) (19.962) Re5trieted flind8 litlAnd fLin(I 25,0(K) 25.000 TUI'AL FUNDS (38.150) 5,038 l-lTr¢ Ireland fund represenied a donaiion rett1V￿ io fwml iyork carried oul by Ilie diarit), Tn Ireland. Diie to difficulties oblaining the Televanl w)iiisEion$ 10 caTry Olit tljis ￿'0J{-, Ik donor htts awred that ihe fiind5 can bc Iised foT (bllier ptsrpose.% and the fuTrd5 liiiye bEen Innsferred io geiiernl fund5. Page 9 contiiiiied. THE REMEMBRANCE TRugr NOTES TO THf F￿ANCIAL 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. DETA￿ED 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