REGisfERED CHARrrY NUMBER: 1177492 REPORT OF THE TRusfEES AND UNAUDrtED FITrIANCiAL STATEMENTS FOR THE YEAR F.NDED31 AVGUST2025 FOR THE REMEMBRANCE TRUST Mccabe Fuid WillitWIIS ChlrtereIl Accgiiiilanls Chailion I l(Mise tlIr SIiEei DOVER )1 CT16 IBL
THE REMEMBRANCE TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR EFIDED 31 AUGUST 2025 Report of the Tritstt¢s 1 10 3 IndcpeEkdtnt Examiner's Report Statemettr ofFinallci41 Attlviiie5 Balgnce Sheet Note5 to the Flnsn¢181 Si8tements Detailed Statement of Finath¢ral Artiiitie5 12
THE REMEMBRANCE TRUST
REPORI, UP THE TRUSTEES
FORTHE YEAR ENDED31 AUGUST 2025
The tnL5tees pr¢s¢llt their rel ivith ihe firmnrial striemenis of Ihe ¢haTity for the r ended 31 All1$t 202.$. The
triisie.¢s have adopied Ihe prow5iOn5 of Ac¢ountuig Ènd KeportiDg by Chariiies= StateMt of Recommended Prnuiee
pplicable to chariiie5 preparing dicir accounts in accordaii¢¢ willi Llie FinallLt¢il R¢w>rLing Sidndard applicable in (he
UK and Republic of Ireland (FRS 102) (effective l jIllary ?019).
OBJCCTIVES Af4D AcTtTlEs
Objeetli'es aijd aims
The obj¢cis of thc charity we-.
- to pi'onjote for ttEe bettefjt of th¢ publi¢ th¢ cojuervolioii. proiection and improveinent of nitliiary wves. ¢eJndeTi¢S
and memoriaJ5 of Briiish aiid ComrnoiiiFealth meniir5 of Ilie Anned ForLei ivho ¢Jie(I [Ore 1914 ansryvhere ITI tlie
ivorld.
lo siipport the 177aiiiienance and iipkeep of milÉiary' grnves, ¢cJneteries and MellrialS of British and Commonivealih
members of the Arnied Force3 Ivho died before 1914 anJ%there iii ihc %17]d.
to ildvance the edutaiion of Ibe public in rhe history of li'ars prior to 1914, in partitular (but wiihoiii limilation),
tIOi1gb udvajicing uCatiOn in the lives of ilios¢ rornjneilloraied and in the history of ili¢ ¥raN¥s. ¥¢tttrleTie5 lind
emoria15 SUPPnrteé.
Pllblle beJivfKt
-I'lie trllsiees cortlimj that Ibe)- have coniplied ii'iih Ihe durÉes in Se¢iioy) 4 of CIHrilic5 Aet 2011 to liave du¢ regard to
tlie Charity ComTTri55iOll'5 g¢n¢ral giiidiLnLf public benefii.
We have IEferred to Ihe ¥?uidan¢v in the Charity ComlIS510J7 oeiieral on pihlic benefri %le17 reviMYing fiT
aims aiid olijectives and in plaiiThiDg our fijlure aeitvjliei. In paniciilar. tlie m151ees consider plamiett 2ctii'ities ivill
coiirribuie 10 Ilie aims and objectivts Ihai Ib¢y sei.
ACRIEvfMENT5 AND PERFORMANCE
Tlie iiiist ha5 tlii5 year lias restored Sei'erdl gnve5 Ll Brook-i%Dod ¢einei¢ry'. Iludi77> miiliiple recipienis oft]ie Vicloi'ia
Cross. Wotk" hos a150 IiDii coiniiicnced on IIK rn51ordtiun of ¥rave5 ai ihe L¢llt¢' al Slii¥le)' He1lis, Aiiiigiia. iliiLh
¥i'ill uiilude a neil %ei orleS foi the cemeieTh'. as ikrll as infomiaiiort board5 for visitors. Ke510fdlioii iiork" also besaii
and ivas ¢onipleted on the $all obelisk. uiaTkints thc Jij of Captaiii Lththani. Ilie hern of Ihe Bale of Albiiera. located
al Dlingcl in rhe Pas1¥-cl11aiS. T]ie ihdril),
THY. RV.Trfl£MIIRANCF. TRUST
REPORT OF THE TRUSEEES
FOR THE YEAR ENDED 31 AUGUST 2025
FUTURE PLANS
In Ilie n¢%v financial year, the Tnsiec5 are expLoriD8 resto10 of gtavc5 at)d mODiJiiieiits ¢0]JU¢tOrntinS British
soldie13 ai San Sebttst14itL in llortliem Spain, as ivell as [lrin¥ wave5 of sail¢n itho foniKd purf of Bii14UJ'S
anii-8lavery efforts rhe 19th cenniry. Io¢A¢ed in 7anTibar.
STRUCTURE, COVERNANCE AND MANAGEMENT
Governing dociinieiil
Tli¥ chariry was rewsred as & Ch&rit8bl¢ Iii¢orporaied Organi5arroii (CIO) iiitli Ihe Charity Coninii55ion Iilje JE71alOr
for Charities England (o)d Wale5) on 9 March 2018 and i5 controlled b), jls (Foveminu document adoJxEd on I
FebrUY 2018 and amended 6 March ?018.
Re¢riiltment AppoihlmeTht of n¢ii' truslte5
Trugiees Iniisi be appoinied b), a resolution passed a PToperly cnnvened niEetints of the ¢TIl3, Irii.8tees. In selectTT%g
individiials for appoin1nt the charil!, trusiees must have reuard 10 the skill4 -ledge and experience needed for the
effective adniinis(raiion of die CIO. Any persoTh reLirin4 è5 a trw'iee is eligible fOrreapllmeoL
Bvery eharity truqee mllst be a person. No indiyidttal ma). l]¢ 8ppoinied if tliey are under Ilie age of 16 year% or
disqualified fi'orn aciing as a InLsiee by virtue orSli0n5 178-180 of11 Chariiies Aci 2011.
No oiie is entitled to aci 0$ a chariry Iru51ee wheihcr on appoininKnt or IL2ppoiniinenl until they have cxJw-ssIy
acknio%Yl¢dged tlieir acctptance ofihe offi¥e..
Organisxtion#l 5ti'ucture
Tliere niust be at least Iliree charitv Irusiees. If the nurnber falls beloii. this llmUt. tlie TTraInIng trustee or triistees
Jlla}' only a¢i 10 eall a nieeiino of the thlty truslcex or ap]nE a nuv chariLI' Injslee. Thcrc 15 110 JJJLxillium Jiwiiber of
ITuslees tliai ihay be appouited.
RCFF.RENCI AND ADMINISTRATIVE DETAILS
Reg¢$tci-cil Chai'ili. niijttber
1177492
PrincSpal ilddress
Rooms Mc7.zallitic FIooT- M22-M24
Loi'd Warden HoSe, Lord Wardeii Sq1re
Weslein DoGks
DOVER
Keni
CT17 9EQ
Tr115tees
MJ'J G Cluft-OBE, DL
Mi. R E Ke1]Lll1< y CBF..
Mr H A P Pic
THE REMETrfBRANCE TRusr REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 161.0 *../.zg' Approved by order of the board of In[ee$ on ... ... - siwd o]i its behalf by-. J G Cluff OBR DL- TThsiee Page i
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THF. RF.MElBRAIYCE TRUST ' Indepeet examiner'$ reporl to the trusle¢s of The RemeMibrau¢e Trust I report io ihe cliarity tnisiees tr]y ¢xamiltiort of the accouDt5 of The Rtrnembrance Trust (the Twy) for the ye&gr ¢nd¢d 31 Aiigu5t 2025. Responslbilities and basis ofreport As the charity Irw%tees of the TTU51 )'OU tr5pw)n$ilyle for the Freparatiw of ihe oc¢owits in accordon¢¢ iyith the qiiiremenis of ¢lie Ch8rilies Act 2011 Cthe Arf). I repori in respect of my CxafflLn10n of the Tru5L's cOUnts cattied otsi under Settion 145 of die Aci anrt in earrylliE oui J]Jy ex41rtLinaliun I have folloiked 011 applicable Dircclion5 giveu by Ihe ChaTit)' Crxnmission under Section l45(5)(b} of Ili¢ Act. llldepend¢nt examineVs statement I hav¢ cojiipleied iii), ¢aluatiOn. I ronfm that 00 material matteT5 have corne to my 8fftJ)tion in conneaion Ith Ihe examinaiion givin¥ me eause to b¢licv¢ thhl io an) material re5)KCt= accoiiiiting reGords ivere noi kept in Te5pecl of ihe Tn as requirtd bj Se¢iion 130 of ihe Arl,. or Ili¢ a¢couii15 do oot accord i%'iih ih05e r¢cords', or the account5 du tK)i ¢oiiipI)J ii'ith Ihe appliciibl¢ rcquiren?e1115 conccmiii(t the fomi and conrent of affoLtnts sei oi)I lli die Chariiies (A¢wun15 atld Report5) Regulaiions 21>08 other thon ally requirement thal lh¢ a¢cwnls ¥ive a true and fair vieiv which is not 1¢ mailer ¢oislded a5 pan u(illi indeiden1 exaii)iiialion. I Iiave Jio coiicerns attd hav¢ co¢ across llo other matt5 in connettion iTrith the examinarion to ii'hi¢h attention sliould be draivii in tliis report in order lu thiable a proper under51andinu olihe accounts to be reathe(L J D Sli¢aihcr FCA cCab¢ Ford W&lliarns Cliartered Accouiiiallls Cliarlioi) Ilouse D(kUT sheet DOVER Kciil CT16 IBL
THE REMEMBRANCE TRUST srATEf*tENT OF FINANCIAL AcfJviTIES FOR THE YEAR ENDED31 AUGUST202.q 2025 Total nds 2024 Total funds Unrestricted Restricted fund N¢$ INCOME AND ENDONYMENTS FROM Dos]aliolls and lesacie5 40.460 40.460 31192 InStment inco]ne Tot•1 40,46 40.460 36,194 EXPENDITURE ON R1i5ing n5 4,408 4.408 Charitable activities Resra110n and conservaiion ?8.6?0 28,620 34,840 TotAI 33,028 36,697 NET INCOMEJ{EXPENDITURE) 7.43? 7,432 (503) RF.C.ONC.11,IATION r)F FUNDS Total ftinds broiiJtr)t fonvard 169,804 169,W4 170.307 TOTAL FUNDS CARRIED FORWARD 177,236 177.936 169,804 The iiole5 fom) part ol"Ihe5e ljaiaiicial siaiemeiits
THE REMF.MBRANCF. TRusr BALANCE SHEET 31 AUGUST 202) 2025 2024 Notes FIXED ASSETS Tan•ihle a55ets 278 326 CUiIJiEi¥f ASSETS Debtorg Casb at bank alld in hand 1,147 169,639 179.8)9 182.004 170.786 CREDITORS Anioiiiiis falling due 1th]n one year (5.046) (1.308) NET CURRENf ASSETS 176,958 169.478 TOTAL ASSETS LESS CURRENT LIABILITIES 177,236 169,804 NET ASSETS 177,236 169,804 FUNDS Unresiricled 177?36 169.804 TOTAL FUNDS 177 ?36 169.804 Thc fii?ancial slnt¢tncnts IITre apwoved bi, Ihe BvaTd of TTu4ees aiid auihorised fvl" issue './J.U . J..) 6 ¥.&......... Jiid iyere 5iuTred on its bchall b)- on Mr J G C.liiff OBE. DL- T[l1C -1 he iloies forii) part of Ihtse fi1)cial 51dl¢iiienis ljage 6
THE REMEMBRANCE TRUST NOTES TO THE FINANCIAL gfATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 ACCOUNTING POLICIES Basts of preparlng tbe finAntial stat¢men¢5 I'he fJn8neial Statements of the charit),. iyhich is a public b¢n¢fiL entity under FRS 102, have been pr¢pJTed i accordance itrith ihe Charilies SORP IFRS 102) 'A¢ctsuniin8 alld Reporting by Chariiies= Sialemeni of Recoiiimended Practice applicable to charilie5 preparuig Ibeir accolts ac£ordatLce iTrith the Finall¢ial R6porting Siwrd appliL4ibl¢ iii tlje UK and Republic of Irela] IFRS 102) (effecl?ve l Jonuary, 20191., Fiiiancial Reporttng Standard 102 T]ie Finantittl Rep(krttng Standard applieable ui Ihv UK ajid Republic of Ircliad, the c.harities Act 2011. The fhDancial siatemenls hai'e been prepared under the hisiori¢al cosl LunveiJliotL. There are JJO m8ieri&l uncertaintics t1 mav casi doubl lin the charirfs abiliry io colltinue as a goin¥ cunce. All income is recnxnised in the Ststem¥lil of FiiianLiiil A¢ii%'i¢ies once lh¢ cliariiy I5 tDtiiletnellt to tbe funds il is probable that thE inCOTDe ivill be received and the otiinuni can be Imttisured reliably. Expenditure Liabilirie5 are re¢ognised as expenditlire a5 as LIre is a Ic.] or c4>nslFuciive obliga(ioD comjnirtiiib I eharity to that exi)enditure. it is probable thai 8 transfer of eronoii)ic benefiis Il'ill be Tequired in %iilrii)eiil at]d the anioiint of the obliglllion tneasured reliabl),. LNTreTrdilure is accuunted for on an Jrual$ ba5ls aiid has been classified wider hvddiIios thai a&oreuJi¢ all c051 relalcd to the cAti"OT)'. Where costs tttnnoi be diTecily atlribui¢d to particular lieadlngs Ihe), Ikve bedi #llocaied to Mciiviiics oil a ls consi51¢ni iFiib Ilie of resouTCC5. GranL8 offere(I subjeet io con(liiiuns 11'IIiLlI I¥£ iiot been al tlie vear eThJ daic arc iwted os o crjmmitmelll but Jioi a¢crued as expid1111r¢. Tangiblc fiK¢d Assets Deprettalion is pn)vided ilie folloi%"in£ anrtual re5 in order 10 iiriie otr ¢Jch asset over i¢5 estimated liseful Fixlures aiid litit1ls Conipiiier eqirip1enl lig• on dckE balance 33V• on cosr The ¢h£1rits is exenipl from Lax on ils chllriioble Lctii'itit5. Ftilld #ecoiinling Unrcstricied fidS can be used in a¢cordance iiiih the rhariiable objc¢iives al Ihe discreiloii of the Irkisieeg. Resiricte(I tiinds cali oJil>' be Ied foT l)anieular resiri¢ied purw5es iviihin ilie objec15 of ¢lie ¢barii)'. Re5triciioiis Dl'ise ii'lien specitied by the Ilonor or i%"heii fund5 aTL Taised tor partitular resti'icie(I purpns¥5. riii"ili¢r explaiiaiioji of th¥ rtaiutt and purpose ofcacl) Fuiid 15 incli]d iii the noLeS kn ihe fu)aJ]cial 51atenieni5. Foi'eigtk cuI'rencie5 A55Ct% llnd liabililies in rowi Curreie$ are iranslared i0 sierlthL% * ilir rdies of exchange Tuling w tlie Iliiiice slieei dale. Tra1151£ ciions iii forilthu ¢iirTirKies al'i trnnslaied I10 SterliDO at the mre of ClIne riiliii¥ it the dale ofirniis(Icliots Ex'changie difterentL'S thken iiiio accuuiil iii ari'ii'jnv ai operdlijig re51111. Rei)lal8 pai<1 iiiidl'r 01)eTiiiiiig l¢<L%es (Ire cli{¢ io Ilit Si£lltiiieni or ri117claI Aciii,¥ls OJ] o straight line bi¢ SIS over the tkTithI ofr.rhe ILase. P#ge 7 iiiiiiued.
THE REMEMBRANCE TRUST P40TES TO THE FINANCIAL STATF.fl FNTS- ¢ontinucd FOR THE YEAR ENDED31 AUGUST2025 INVESTMENT INCOME 2075 2024 Deposit account interesl TRUSTEES. REMUNERATION ANf) BF.NF.FITS Th¢rc ivere no trst¢es' r¢muneration or other ber11S for the yeaT en&d 31 AuÈust 2025 Dor for the )Ear elided 31 Autrusi 2. Triisttes. expenses Expenses au]ountinn to £5? (20?4- £Nill were Teimbursed ro tmsiees thiiing the peTi(NJ. STAFF COSTS The aveTHire nionihly iiimiber ofemployees durinv the )Ydr %Y&s as folknl 20?4 No en)plo)tes ffceived enioliinlenis in of £60.0(MJ. COIMPARATIVES FOR THE STATEMENTOF FINANCIALAcrivi"riES UJwestrÉc(ed furtd Redricied fid fijnds INCOME AND ENDOWMF.NTA FROM 36,192 Iiivesimeiil incojne Total 36,194 36,194 EXPENDITURE ON Raisiiig fluids 1.857 1.8)7 ChAriifibl¢ 8eri)'Ilie% Resioralion ai)d Conservaiion 34.840 34.84V Tolal 36.697 36,6S17 NET JNCOMEIIF.XPF.NDITURF.) 1.5031 2).000 (i031 Ti'llnsfej's belii"eeJ] fun(Is 12.1.0001 ?4.497 {?4 000) {%o.ii IIF.C'C)NC.ILIATI()N OF FUNDS 'roidl hitids ty-outhlii fL)rii'aJxl 14.5,307 170,i07 TOI'AL FUND.5 CARRIF.I) FORIVARD 169.804 169.804 ¢oniii)iJed.-.
THP. REMEMBRANCF, TRUST NOTES TO THF. FTNANCIAL STATEMENTS- ron11ed FOR THE YEAR ENDED31 AUCUST2024 TANGIBLE FIXED ASSETS Computer equipmeni fiitiDg5 COST At I Septemr ?024 and 31 August 202) 733 1.589 2,322 DEPRf,ClATION Ar I Sepl¢rn[ 2024 cliarge for year 407 48 1.589 1.996 48 At 31 August 20?5 4)) 1,589 NET BOOK VALUE Ai 31 Aiigusi 202) ?78 278 At 31 Augus¢ 2024 326 326 DEBTORS: AMOUNTS FALLING J)UE IVITHIN ONE I'EAR 202) 2024 Pt¢paymen 1.147 CREDITORS: AMOUNTS FALLING DIIF. WITHIN ONF. YEAR 20?5 2024 Siijidry cre(litors an(1 accnia15 1,308 LEASING AC.RF.F.MENTS Minili)u lea5c pa)Tnenls under nov-¢an¢ellable opetalinkj leases fall due LS follo1. 2025 ?0?4 Wiihill one )'EaT BehTr'e¢n one five )'ears 6.02> 10. AIYALYSIS OF NET ASSETSBF.TWF.F.N FUNDS ?0?5 2024 Toral frllThd5 Unrestricted fvi Restti¢ted fund fi]Iid5 Fixed ass¢is 27% 18?.004 li:0461 3?6 17U,7¥6 (l.i081 18?004 {i,046) 177.?36 177.236 169.804 I'age 9 conlii)Iied...
THF. RF.MEMBRANCE TRUST NOTF.S TO THE FtNANCIAL STATEMENTS- tolliinued FOR THE YEAR Et4DED 31 Aucusf 2025 MOVF.MENT IN FUNDS Nct Inovemeni in funds Ai 1.9.?4 31.8.25 Ullrcstricted fuDds Geiwral fund 169,¥1 7,432 177.236 TOTAL FUNDS 169.804 7,432 177.236 Nel movemenl in fun(L% in¢Suded in Ihe above ate 115 folloiis.. Incoiiiing resou¢$ Resnurce5 eNpefi(led oven)ertt in funds Unicstritted lund5 6en¢rnl flind 40,41A) {33,V2¥) TOTAL FUNTrS 41>,460 (33.028) 7.432 CoNiparY4tti't5 fvr fflovemenl funds Tr8nsfLf beni'een funds Tn0Vnel In flUS Ai Al 1.9.23 Unrcstritl¢d fiinds Cieiienl fiind 145.307 (y03) 2.5,OCrf) 169,804 Rtstricled funi15 Irelaiid fujid 75.UOO Pi,000) TOTAL FUNDS 170,307 (i03} 169,804 Compar*tive Jiet niovLTneiil in funds. )C[ded in ihe al)ove ar¢ ys folloiis= Iv¢omiJi r¢501ures Resources CXPLnded MDiieiitriii in tiinds 36.191 {36,6971 TQTAL FUNDS 36.194 (i6.697) PAITe 10 oiiliniied.
THE RETrTEMBRANCE TRUST NOTES TOTHE FINANCIAL STATEMENTS- tontlAued FOR THE YEAR ENDED 31 AUGUST 2025 12. RELATED PARTY DISCLOSURF.S There Iver¢ r¢lai¢d party transaction5 for th¢ year ended 31 Aur4ust 207 j. P47"¢ 1 I
THE REMEMBRANCE TRUST DETAILED STATEMEN'T OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGusf 2025 2025 2024 ]NCOME AND ENDOWMENTS Donatlotts aDd legaci Donations 40.460 36.192 Investmetst Sncomc Deposit (i¢Luunl iJil¢tesi Total in¢omKllg resour¢ 40.460 36.194 EXPEIYDITURE Ralslno donations and legaele5 Enlerlauiing 4,408 1,857 Ch2rStahle activitie5 W&ge< Renl R8ies and i¥?ter Insiirance Telephone Priiiling, ptae and 5fAiioner)' Puhlicity Sile eosi% (location en(1 refiirbishrneni) Siibseriptioiis 'Iravel Subsistence Pr¢fe$5ioiial tees Bank- Cha¢5 Doi)1ctlOll5 579 8.978 603 992 363 8.310 488 885 876 1.369 11.783 190 i59 127 39 2.219 2270 15.01 2i.i87 3tJ,819 S41pport costs Coi'ci-llullL% e05t5 Sui)dries idci)ciideni exanii*ierfs fees fiNtui'es an(1 fitkinbjs dLyiEtiaiion 1.641 1,344 48 2,47 1,488 4,021 Tuiul tebvuf¥E5 exp¢iided 33.028 36,697 Ncl inCUiiiL,I{cipeii(liture) (ioi) Tlii5 dLM not fonn parl of Ihe sraniiory" fin14 [eie17[S