**REGISTERED CHARITY NUMBER: 1179099** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR NATIONAL CIVILIAN WW2 MEMORIAL TRUST** Rackham's Chartered Certified Accountants 3 Melton Park Redcliff Road Melton East Yorkshire HU14 3RS **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **Page** **Report of the Trustees** 1 to 3 **Independent Examiner's Report** 4 **Statement of Financial Activities** 5 **Balance Sheet** 6 **Notes to the Financial Statements** 7 to 10 **Detailed Statement of Financial Activities** 11 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022** The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The Charitable Incorporated Organisation (CIO) was formed on 6 July 2018 to take over the work of the former unincorporated charity National Civilian WW2 Memorial Trust, charity no. 1149217. The members/ trustees of the former charity resolved that it should be wound up and all assets and liabilities transferred and activities be carried on by the CIO. All five of the CIO trustees were trustees of the former charity. The charitable activities commenced on the day the CIO was formed on 6 July 2018. - public in the subject of WW2, especially the contribution of public, the preservation, protection and improvement of the experience of civilians in World War 2 and the - maintain liquid unrestricted funds at a level to cover the costs ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To advance the education of the public in the subject of WW2, especially the contribution of the people that served in the home front, and those that lived through the war. To promote for the benefit of the public, the preservation, protection and improvement of the remains of the Grade II listed National Picture Theatre and the locally listed Swan Inn. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Educational activities about the experience of civilians in World War 2 and the conservation and environmental improvement of the remains and site of the former National Picture Theatre of Beverley Road, Hull. ## **FINANCIAL REVIEW** ## **Reserves policy** It is the policy of the Charity to maintain liquid unrestricted funds at a level to cover the costs for a period of at least three months. Page 1 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022** ## **FINANCIAL REVIEW** After a year in 2020/21 when fundraising was hit by the Covid19 pandemic and expenditure exceeded income, we recovered some of our funds this year. ## Income; Thanks to the Secretary Alan Canvess sending out membership reminders, we increased our membership income to £303. We particularly appreciate members who pay their membership by standing order or regular bank transfers, as it saves us having to send out reminders and assures us of some regular income. Many members take the opportunity to add a donation to their membership fee, and some members make generous regular donations. We also receive small donations at events. We are grateful for the total of £425 received in donations. when it came to fundraising. Our annual vegetarian 'Wartime' ever at 55, and it was clearly something people film show had to be cancelled when an outbreak of a new to show the 2018 film 'Hurricane' as the main feature. here to fly in the Battle of Britain would attract local residents community. Unfortunately, the war in Ukraine broke out just as more serious concerns on their minds. Very few people were Sales did not cover the usual cost of hiring the theatre; items, at 6 events. As well as fundraising, these are Picture Theatre project. Avenues residents held occasional houses. They were widely publicised on social media and £85 in April and £73 in July. We also had stalls at an £45], a Victorian Day in Pearson Park in August [£81], St [£55] and St Johns Newland Church Fair in Clough Road items for sale and the volunteers who helped on the stalls. We of Paul Gibson's books and £100 from selling bags from our walks are mainly intended to be educational rather than 2021-22 was a year of uncertainty when it came to fundraising. Our annual vegetarian 'Wartime' meal at Hitchcocks in October 2021 attracted the most attendees ever at 55, and it was clearly something people were eagerly anticipating after it had not been possible the previous year. We were able to make a profit of £289. On the other hand, our December film show had to be cancelled when an outbreak of a new variant of Covid made people reluctant to mix and risk having to isolate over Christmas. For our March film show we had arranged to show the 2018 film 'Hurricane' as the main feature. We hoped that this true story of Polish airmen who came here to fly in the Battle of Britain would attract local residents of Polish descent and help us to make links with that community. Unfortunately, the war in Ukraine broke out just as we were publicising the event, and our Polish friends had more serious concerns on their minds. Very few people were of a mind to watch a war film and we sold only 11 tickets. Sales did not cover the usual cost of hiring the theatre; thankfully NAPA only charged us the £66 taken in ticket sales. We had stalls, selling mainly donated items, at 6 events. As well as fundraising, these are opportunities to tell people about the progress of the National Picture Theatre project. Avenues residents held occasional 'Yard sales' where they sold unwanted items in front of their houses. They were widely publicised on social media and were well attended. We had stalls at two of them making £85 in April and £73 in July. We also had stalls at an open day held by Hull Community Diggers in July [taking £45], a Victorian Day in Pearson Park in August [£81], St Ninians Church Fair in Chanterlands Avenue in December [£55] and St Johns Newland Church Fair in Clough Road in March [£25]. We are grateful to everyone who donated items for sale and the volunteers who helped on the stalls. We are always keen to hear about events where we might have stalls, especially if there are also offers to help. We also made £20 from the sale of Paul Gibson's books and £100 from selling bags from our stock bought two years ago. Our illustrated talks and guided walks are mainly intended to be educational rather than fundraising, but organisations often give us a contribution towards funds. We gave two talks in October, one to Cottingham Local History Society in Cottingham Civic Hall , and one to St Ninians Church Ladies' Group. Both were well attended, and we were given a total of £70. Members are reminded that when you buy on line you can give trigger a small donation at no cost to yourself by signing up to Easy Fundraising or through Amazon. If you pay by Pay Pal you can add a donation through their Giving Fund. ## Expenditure: We had no major outgoings this year. We still need to keep a reserve of £3,500 to contribute to the Heritage Lottery funded project. Balance : Increased this year from £3641 to £5138 Page 2 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The Charity is controlled by the constitution of a Charitable Incorporated Organisation whose only voting members are its trustees dated 6 July 2018. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1179099 **Principal address** 68 Kirkham Drive Hull East Yorkshire HU5 2BT East Yorkshire HU5 2BT **Trustees** A Canvess T Robinson Chair A D Hampel Ms H Byers Treasurer D A Alexander **Independent Examiner** Rackham's Chartered Certified Accountants 3 Melton Park Redcliff Road Melton East Yorkshire HU14 3RS Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ T Robinson - Trustee Page 3 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **Independent examiner's report to the trustees of National Civilian WW2 Memorial Trust** I report to the charity trustees on my examination of the accounts of National Civilian WW2 Memorial Trust (the Trust) for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - with the applicable requirements concerning and Reports) Regulations 2008 other than any requirement across no other matters in connection with the examination 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr T M Rackham FCCA Rackham's Chartered Certified Accountants 3 Melton Park Redcliff Road Melton East Yorkshire HU14 3RS Date: ............................................. Page 4 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** ||2022|2022|2021| |---|---|---|---| ||Unrestricted||Total| ||funds||funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||728|45| |**Charitable activities**|||| |Charitable activity income||70|-| |Other trading activities|2|1,883|231| |**Total**||2,681|276| |**DRAFT**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activity expenditure
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**||1,045
139
1,184
1,497
3,641
5,138|-
4,994
4,994
(4,718)
8,359
3,641| The notes form part of these financial statements Page 5 ## **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **BALANCE SHEET 31 MARCH 2022** ||||||2022||2021| |---|---|---|---|---|---|---|---| ||||||Unrestricted||Total| ||||||funds||funds| ||||Notes||£||£| |**CURRENT ASSETS**|||||||| |Cash at bank|||||5,138||3,641| |**NET CURRENT ASSETS**|||||5,138||3,641| |**TOTAL ASSETS LESS CURRENT**|||||||| |**LIABILITIES**|||||5,138||3,641| |**DRAFT**
**NET ASSETS**
5,138
**FUNDS**
5
Unrestricted funds
5,138
**TOTAL FUNDS**
5,138
The
financial
statements
were
approved
by
the
Board
of
Trustees
and
authorised
............................................. and were signed on its behalf by:
.............................................
H Byers - Trustee||||||for|3,641
3,641
3,641
issue
on| The notes form part of these financial statements Page 6 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** - in the Statement of Financial Activities once the charity has as expenditure as soon as there is a legal or constructive it is probable that a transfer of economic benefits will be can be measured reliably. Expenditure is accounted for that aggregate all cost related to the category. Where they have been allocated to activities on a basis for particular restricted purposes within the objects All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. **2. OTHER TRADING ACTIVITIES** |Fundraising events
Book sales|2022
£
1,697
20|2021
£
68
25| |---|---|---| |Plant sales|-|20| |Bag sales|100|113| |Amazon|5|5| |PayPal giving fund|61|-| ||1,883|231| continued... Page 7 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. |**4.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||| |---|---|---|---|---| |||||Unrestricted| |||||funds| |**5.**|**DRAFT**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**Total**
**EXPENDITURE ON**
**Charitable activities**
Charitable activity expenditure
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**MOVEMENT IN FUNDS**
Net|||£
45
231
276
4,994
(4,718)
8,359
3,641| ||||movement|At| |||At 1.4.21|in funds|31.3.22| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|2,608|1,497|4,105| ||LEAPS|863|-|863| ||Rank Foundation|170|-|170| |||3,641|1,497|5,138| ||**TOTAL FUNDS**|3,641|1,497|5,138| continued... Page 8 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **5. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |||Incoming|Resources|Movement| |---|---|---|---|---| |||resources|expended|in funds| |||£|£|£| |**Unrestricted funds**||||| |General fund||2,681|(1,184)|1,497| |**DRAFT**
**TOTAL FUNDS**
2,681
(1,184)
**Comparatives for movement in funds**
Net
movement
At 1.4.20
in funds
£
£
**Unrestricted funds**
General fund
7,326
(4,718)
LEAPS
863
-
Rank Foundation
170
-
8,359
(4,718)
**TOTAL FUNDS**
8,359
(4,718)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
276
(4,994)||||1,497
At
31.3.21
£
2,608
863
170
3,641
3,641
Movement
in funds
£
(4,718)| |**TOTAL FUNDS**||276|(4,994)|(4,718)| continued... Page 9 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022** ## **5. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: ||||Net|| |---|---|---|---|---| ||||movement|At| |||At 1.4.20|in funds|31.3.22| |||£|£|£| |**Unrestricted funds**||||| |General fund||7,326|(3,221)|4,105| |LEAPS||863|-|863| |Rank Foundation||170|-|170| |**DRAFT**
8,359
(3,221)
5,138
**TOTAL FUNDS**
8,359
(3,221)
5,138
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**Unrestricted funds**
General fund
2,957
(6,178)
(3,221)
**TOTAL FUNDS**
2,957
(6,178)
(3,221)
**RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.||||| ## **6. RELATED PARTY DISCLOSURES** Page 10 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022** ||2022|2022|2021| |---|---|---|---| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||425|19| |Membership fees||303|26| |||728|45| |**Other trading activities**|||| |Fundraising events||1,697|68| |Book sales
Plant sales
Bag sales
Amazon
PayPal giving fund
**Charitable activities**
Workshop fees
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Charitable activities**
Insurance
Printing, postage & stationery
Stall/ venue hire
Project costs
Professional fees|**DRAFT**|20
-
100
5
61
1,883
70
2,681
1,045
-
69
70
-
-
139|25
20
113
5
-
231
-
276
-
150
-
-
3,500
1,344
4,994| |Total resources expended||1,184|4,994| |**Net income/(expenditure)**||1,497|(4,718)| This page does not form part of the statutory financial statements Page 11