**REGISTERED CHARITY NUMBER: 1179099** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 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 2023** ## **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 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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 2023** ## **FINANCIAL REVIEW** This year we welcomed Rebecca Wilkinson as Engagement Officer in July 2022. Rebecca is employed by the City Council's Major Projects Team with funding from the National Lottery Heritage Fund to ensure that the activities required by the lottery as part of the National Picture Theatre project are delivered. These activities are not all included in the statement as they are not, first and foremost, fund raising events, but many of them do present an opportunity to sell some of our bags, tea-towels and books, and those sales are included in the trading activities. They are also opportunities to attract donations and new members. Avenues residents again held a sale where people put unwanted items outside the fronts of houses; these are always a good opportunity to get rid of stuff and raise some funds for the Trust. This year there were also events in Princes Avenue and Pearson Park which created similar opportunities. vegetarian restaurant was again popular, even though it didn't last year, and we decided we need to have a rethink lower than last year. Last year we made a special effort to not have time to do that this year. However, donations were rather than fundraising events but most organisations books from Paul Gibson, most of which we have sold. We got another 1,000 copies printed to give out at events. We slightly down on last year. The overall balance in the to pay the remaining contribution towards the National constitution of a Charitable Incorporated Organisation whose The annual meal at Hitchcocks vegetarian restaurant was again popular, even though it didn't attract quite as many people as last year [34 people this year as opposed to a record 55 people last year]. We made a profit of £218. The film shows had not been very successful last year, and we decided we need to have a rethink about where we might hold them; we haven't found an appropriate venue yet. Income from membership fees was lower than last year. Last year we made a special effort to chase up our members to renew their memberships but did not have time to do that this year. However, donations were higher, due partly to a generous donation of £100 from one supporter. The talks we give are mainly educational rather than fundraising events but most organisations have a budget to pay speakers' fees. This year we gave 4 talks and raised £140 in fees. Expenditure included purchase of books from Paul Gibson, most of which we have sold. We updated our leaflet about the National Picture Theatre and got another 1,000 copies printed to give out at events. We are also in the process of updating our website and have a new platform for this. The net income this year was £1201, slightly down on last year. The overall balance in the bank account is £6,339. £3,500 of this needs to be set aside to pay the remaining contribution towards the National Picture Theatre project. [The Trust was required to pay £7,000 towards this and has already paid £3,500 in 2020-21]. ## **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 ## **Trustees** A Canvess T Robinson Chair A D Hampel Ms H Byers Treasurer D A Alexander Page 2 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS 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 2023. ## **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 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 2023** ||2023|2023|2022| |---|---|---|---| ||Unrestricted||Total| ||funds||funds| ||Notes|£|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||609|728| |**Charitable activities**|||| |Charitable activity income||140|70| |Other trading activities|2|1,478|1,883| |**Total**||2,227|2,681| |**DRAFT**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activity expenditure
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**||682
334
10
1,026
1,201
5,138
6,339|1,045
139
-
1,184
1,497
3,641
5,138| The notes form part of these financial statements Page 5 ## **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **BALANCE SHEET 31 MARCH 2023** ||||||2023||2022| |---|---|---|---|---|---|---|---| ||||||Unrestricted||Total| ||||||funds||funds| ||||Notes||£||£| |**CURRENT ASSETS**|||||||| |Cash at bank|||||6,339||5,138| |**NET CURRENT ASSETS**|||||6,339||5,138| |**TOTAL ASSETS LESS CURRENT**|||||||| |**LIABILITIES**|||||6,339||5,138| |**DRAFT**
**NET ASSETS**
6,339
**FUNDS**
5
Unrestricted funds
6,339
**TOTAL FUNDS**
6,339
The
financial
statements
were
approved
by
the
Board
of
Trustees
and
authorised
............................................. and were signed on its behalf by:
.............................................
H Byers - Trustee||||||for|5,138
5,138
5,138
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 2023** ## **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|2023
£
1,174
120|2022
£
1,697
20| |---|---|---| |Bag sales|100|100| |Amazon|5|5| |PayPal giving fund|-|61| |T-Towel sales|75|-| |Cut out model sales|4|-| ||1,478|1,883| continued... Page 7 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. ## **4.** **----- Start of picture text -----**
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 728
Charitable activities
Charitable activity income 70
Other trading activities 1,883
Total 2,681
EXPENDITURE ON
Raising funds 1,045
Charitable activities
Charitable activity expenditure 139
Total 1,184
NET INCOME 1,497
RECONCILIATION OF FUNDS
Total funds brought forward 3,641
TOTAL FUNDS CARRIED FORWARD 5,138
DRAFT
**----- End of picture text -----**
continued... Page 8 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **5. MOVEMENT IN FUNDS** ||||Net|Transfers|| |---|---|---|---|---|---| ||||movement|between|At| ||At 1.4.22||in funds|funds|31.3.23| |||£|£|£|£| |**Unrestricted funds**|||||| |General fund||4,105|1,201|1,033|6,339| |LEAPS||863|-|(863)|-| |Rank Foundation||170|-|(170)|-| |||5,138|1,201|-|6,339| |**DRAFT**
**TOTAL FUNDS**
5,138
1,201
-
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
2,227
(1,026)
**TOTAL FUNDS**
2,227
(1,026)
**Comparatives for movement in funds**
Net
movement
At 1.4.21
in funds
£
£
**Unrestricted funds**
General fund
2,608
1,497
LEAPS
863
-
Rank Foundation
170
-|||||6,339
Movement
in funds
£
1,201
1,201
At
31.3.22
£
4,105
863
170| ||||3,641|1,497|5,138| |**TOTAL FUNDS**|||3,641|1,497|5,138| |Comparative 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| |**TOTAL FUNDS**|||2,681|(1,184)|1,497| continued... Page 9 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **5. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: ||||Net|Transfers|| |---|---|---|---|---|---| ||||movement|between|At| |||At 1.4.21|in funds|funds|31.3.23| |||£|£|£|£| |**Unrestricted funds**|||||| |General fund||2,608|2,698|1,033|6,339| |LEAPS||863|-|(863)|-| |Rank Foundation||170|-|(170)|-| |**DRAFT**
3,641
2,698
-
6,339
**TOTAL FUNDS**
3,641
2,698
-
6,339
A current year 12 months and prior year 12 months combined net movement in funds, included in the above
as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**Unrestricted funds**
General fund
4,908
(2,210)
2,698
**TOTAL FUNDS**
4,908
(2,210)
2,698
**RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.|||||| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ## **6. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2023. Page 10 **NATIONAL CIVILIAN WW2 MEMORIAL TRUST** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** ||2023|2023|2022| |---|---|---|---| |||£|£| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations||468|425| |Membership fees||141|303| |||609|728| |**Other trading activities**|||| |Fundraising events||1,174|1,697| |Book sales
Bag sales
Amazon
PayPal giving fund
T-Towel sales
Cut out model sales
**Charitable activities**
Workshop fees
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Other trading activities**
Purchases
**Charitable activities**
Printing, postage & stationery
Stall/ venue hire
Website costs|**DRAFT**|120
100
5
-
75
4
1,478
140
2,227
632
50
182
73
79|20
100
5
61
-
-
1,883
70
2,681
1,045
-
69
70
-| |||334|139| |**Other**|||| |Sundries||10|-| |Total resources expended||1,026|1,184| |**Net income**||1,201|1,497| This page does not form part of the statutory financial statements Page 11