## **TAXI CHARITY FOR MILITARY VETERANS** ## _**London’s Taxi Drivers supporting veterans of all conflicts since 1948**_ ## **www.taxicharity.org** **Registered charity number: 264678** ## **TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 30[TH] SEPTEMBER 2023** |**CONTENTS**|**PAGE**| |---|---| |**Reference and Administrative Details**|**3**| |**Trustees’ Annual Report**|**4-7**| |**Statement of Financial Activities**|**8**| |**Balance Sheet**|**9**| |**Notes to the Financial Accounts**|**10-23**| |**Independent Examiner’s Report**|**24-25**| 1 ## **TAXI CHARITY FOR MILITARY VETERANS REFERENCE AND ADMINISTRATIVE DETAILS** **Charity registration** 264678 **number Registered address** 13 Musley Hill Ware Hertfordshire SG12 7NA **Independent examiner** Mr Kevin Donald Smith FCCA, MBA 32 Pyke Hayes Two Mile Ash Milton Keynes Buckinghamshire MK8 9PQ **Solicitor** Wilsons Solicitors LLP 4 Lincoln’s Inn Fields, London, WC2A 3AA **Bankers** HSBC UK The Peak, 333 Vauxhall Bridge Road, London, SW1V 1EJ All Taxi Charity for Military Veterans committee members are trustees. The trustees in office in the period were as follows: Brian Heffernan (Chairman) Dean Euesden (Vice Chairman from 13[th] March 2023) Paul Davis (Secretary) (Retired 13[th] March 2023) Dick Goodwin (Retired as Vice President 13[th] March 2023, Secretary from 13[th] March 2023) Simon Hawes (Treasurer) Eddie Hillery (Life President) (Retired 13[th] March 2023) Frances Wyhowska (Vice President) (Retired 5th September 2023) Ian Parsons Sebastian Philp Terence Ward Peter Carey Micky Harris **Patrons** Vice-Admiral Sir Adrian Johns KCB, CBE, KStJ, DL Lady Johns Joanna Lumley, OBE, FRGS **Ambassadors** Major General Alastair Bruce of Crionaich, OBE, KStJ VR, DL Major Peter Norton GC Frans Ammerlaan Roger Beets Johnny Gallagher Frances Wyhowska (from 5[th] September 2023) Darren Swift (from 13[th] March 2023) 3 ## **TAXI CHARITY FOR MILITARY VETERANS TRUSTEES’ ANNUAL REPORT** The Trustees present their report together with the financial statements (“accounts”) for the year ended 30 September 2023. ## **Objectives and Activities** The objectives of the Taxi Charity for Military Veterans (TCMV) are: To organise outings, entertainment, transport and other support for former servicemen and women who are disabled, elderly, infirm, impoverished or otherwise in need of charitable assistance and to assist in the treatment and care of former servicemen and women who are disabled, elderly, infirm, impoverished or otherwise in need of charitable assistance by making grants of money for providing or paying for items, services or facilities. ## **Structure Governance & Management** ## **Governing Document** The Taxi Charity for Military Veterans is an unincorporated registered charity, controlled by its governing document. The trustees are appointed by election to the Board of Trustees at the Annual General Meeting. ## **Public Benefit** ## **How our activities deliver public benefit** The TCMV’s main objectives are described above. To achieve these, the Charity organises social events which the public, serving personnel and veterans alike can take part in. In normal times the Charity organises day trips in the UK and longer trips overseas to attend acts of commemoration, all of which gives civilians the opportunity to spend time with forces’ veterans, whilst providing the veterans with camaraderie and stimulation. Once the restrictions of the pandemic were lifted, one of the main ways of fundraising for the charity were collections at London stations, the Underground and football stadiums. Several of our veterans take part in these collections and this gives them a feeling of pride by giving back to the Charity along with a sense of belonging and purpose and brings them into contact with the public. These collections were started again in the Summer and are bringing in much needed funds to the Charity. We are delighted that we still have one or two World War II veterans at the collections but now it is mostly “younger” veterans from wars such as Korea and the Falklands etc. The Charity also enables a lifeline linking veterans with our volunteer taxi drivers, many of whom forge friendships. This is invaluable to those who are isolated and lonely. Looking after the interests of older veterans affords a form of social care, whilst giving reassurance to the local communities, as well as support to carers and veterans families. The Charity has formed strong links with charities such as Waterloo Uncovered, focusing on those who have physical and mental injuries. Such events offer opportunities to socialise with civilians and in so doing, help to re-establish self-confidence. This also enables the Charity to work with much younger veterans, which has to be the Charity’s aim for the future. ## **Risk Management** The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against safety, 4 fraud and error. To this end the Charity has a Safeguarding Policy, a Complaints Policy, a Conflicts of Interest Policy, a GDPR Policy and a Reserves Policy. These are reviewed, and if necessary, updated annually. ## **Financial Review** The results for the separately designated funds, both restricted and unrestricted, are summarised in the Statement of Financial Activities. ## **Fundraising** This year the charity has received some amazing donations and grants from the following grant making foundations, trusts and donors: ABF The Soldiers’ Charity The Princess Anne’s Charity The Aqueduct Trust The Worshipful Company of Grocers St James’s Place Foundation LIBOR Market Garden Foundation Morson International Ubiquitous Veterans Foundation Wates Foundation Plus, all the incredible donations that come in from veterans, their families, the general public and long-time supporters of the charity both in the UK and the Netherlands. The Charity was lucky enough to have their Annual Christmas Lunch paid for by a young entrepreneur who has become a great friend of the charity. He also donated the day at Biggin Hill for the World War II veterans. Events that took place this year that also raised money were Cabbies Row the Atlantic, an incredible achievement by three London Taxi Drivers, and the Thames Bridge Walk, where one walker, Kaz Donald, raised over £17000. ## **Reserves Policy** The current Reserves Policy states that £35000 should be kept aside for emergencies and current unrestricted reserves exceed this amount. ## **Communications** The taxicharity.org website is brimming with stories about veterans and events that have taken place this year. This is continually updated by the Charity’s PR and Social Media consultants. The amazing cards that are designed in house, continue to receive a very warm welcome from veterans and their families, reminding them of the military anniversaries that take place each year. ## **Events that took place throughout 2022-2023** The Charity’s 120 Black Cab Drivers have continued, free of charge, to take veterans and their families to events that have taken place throughout the year. 5 **October 2022.** The London Black Cabs took veterans to the Unveiling of the Desert Rats Memorial at the National Memorial Arboretum in Staffordshire. **December 2022.** The London Cab Drivers brought veterans and their families to the Annual Christmas Lunch which was held at the Millwall Football Club. **February 2023.** A lunch was held at the RAF Club in London for mostly RAF veterans from World War II. The national press spent some time with these veterans and this was put out on the national news later that day. As usual the London Black Cab drivers brought the veterans and their families to the lunch and then took them home after the event or to their trains. The Charity took a table at the London Ex-Boxers’ Association lunch and we invited guests from the Parachute Regiment. **March 2023.** Four World War II Veterans were at the RAF Club for tea to celebrate International Women’s Day. As usual the London Cab Drivers brought them to the Club and took them home. Once again, the national press was present and interviewed the ladies about their war experiences. **May 2023.** Once again, twenty London taxis took veterans and their families and carers to the celebration of the Liberation of the Netherlands. The welcome the veterans receive on these occasions is amazing with families and children running up to the cabs with bunches of flowers. **June 2023.** The annual visit to Normandy to take part in the 79th Anniversary of the D-day Landings was represented by World War II veterans, one, who was 102, has maintained that he will be at the 80th Anniversary in 2024 when he will be over 103. There were sixteen taxis on this trip and, as always, the veterans, carers and families are taken to the Anniversary free of charge. **July 2023.** The Annual trip to Worthing took place. This trip was the first event the Taxi Charity arranged in 1948. This year, however, there were many Younger Veterans. As usual the Taxi Charity stopped off at South Holmwood Village in Surrey where they were treated to sandwiches, cakes and coffee etc. and a wonderful welcome. Drivers brought the veterans from all over London and the Home Counties. Two taxis and a Younger Veteran provided transport and bike repair support to Waterloo Uncovered’s Waterloo to Waterloo charity bike ride. **September 2023.** The annual visit to Renkum took place with members of the charity taking part in the Wandeltocht Airborne March. There were eleven London Taxis who took veterans and their families and carers to the event. Four Taxis took five veterans to Arnhem for the annual Operation Market Garden commemorations. A visit took place for World War II Veterans and their families to be taken to Biggin Hill to see the Spitfire Museum with one Younger Veteran being given a flight in a Spitfire. Mission Motorsport invited the Taxi Charity to their Annual Day at Goodwood, which enabled veterans and Taxi Drivers alike to be taken round the Goodwood motor racing circuit 6 in very fast sports cars. The taxis. of which there were Cleve￿ were then invited to do three laps of the course following the race control car. The Charity has started to pro￿lde transport for the Royal Hospital Chelsea's Outreach programme and we look fon¥ard to assisting fi￿er in the conling year. Sadly, the T&xi Drivers have taken many veterans to funerals of World War IE veterans this year. This is always a sad occasion bui the veterans are all ov¢r 98 years of age and the families really appreciate the help they receive from the Charity on these occasions. Future Plans 2024 will see the 80th Anniversary of the D-Day Landings and the charity will be tsking t￿•th old and nol so old veterans and their families and careTS to this event. It will also be the 80 Anniversary of Arnhem and it is intended that the Charity will also attend this evenL The Charity has been invited to attend the Li[￿tIOn of the Netherlands again in 2024, the Wandeltocht Airborne March and many other events abroad and in the UK. These will include the annual trip to Worthing and the Christmas Lun¢h. All this will be dependent on whether the Charity is able to raise the funds to support tbese events. Report compiled by: Brian Heffernan, Chairman 7 December 2023 |**Taxi Charity for Military Veterans**|**Taxi Charity for Military Veterans**|**Taxi Charity for Military Veterans**|Charity No
(ifany)|**264678**|| |---|---|---|---|---|---| |Annualaccountsfor the period|||||| |Period start date|**01/10/2022**|**To**|Period end
date|**30/09/2023**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||132,704|44,379|-|177,083|93,493| ||4,501|67,628|-|72,129|34,309| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||137,205|112,007|-|249,212|127,802| ||||||| ||31,129|-|-|31,129|24,598| ||80,302|88,498|-|168,800|185,582| ||-|-|-|-|-| ||14,473|-|-|14,473|27,843| ||125,904|88,498|-|214,402|238,023| ||||||| ||11,301|23,509|-|34,810|110,221
-| ||-|-|-|-|-| ||11,301|23,509|-|34,810|110,221
-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||11,301|23,509|-|34,810|110,221
-| ||||||| ||30,586|4,420|-|35,006|145,227| ||41,887|27,929|-|69,816|35,006| 8 Section B Balance sheet Restrictad UTrrestrlc￿ income Endowmgnt Total this nds Total last Fixed assets Intangible assets Tangible assets Heritage assets Investmonts F01 F02 F03 F04 F05 (Nots 15) {Note 14) (Note 16) (Note 17) Total r￿ed assets 1.103 1,103 1.839 .103 1,839 Current assets Stocks (Note 181 Debtors (Note 19) Investments INote 17.4) Cash at bank and in hand (Note 24) Total cuttent assets 810 132 16.666 16,798 103 41. 41.699 .881 70,679 37,524 37,627 28,980 Creditors: amounts falling due within one yoar (Note 20) B11 915 1.051 4.460 Net Current assetsl(liabilitses) B12 40.784 27.929 .71 33,167 Total assets less current liabllities 35,006 Creditors: amounts falling due after one year {Note 20) Provisions for liabilities B14 B15 Total net assets or liabilities Funds of the Charity Endowmgllt funds (Note 2n Restricted income funds {Note 2n Unrestrl¢ted funds Revaluation r05erve 816 41.887 27.929 69,816 B17 B18 27.929 27,929 41.887 4.420 30,586 819 41,887 Total funds 821 41.887 27.929 69,816 35.006 Signed by one or trustees on behalf of all the trustees Dale of approval ddlmml Svjnature Print Name BTian Heffeman "J£ 23 Simon Hawes ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ## **Yes** - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Sufficient funding and reserves: conclusion - going concern.**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|**_Not applicable_**| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**|**_Not applicable_**| |**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_Not applicable_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No*  * -Tick as appropriate ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_Not applicable_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* * -Tick as appropriate No*  ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**_Not applicable_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_Not applicable_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**| 10 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Investment gains and**
**losses**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| 11 ## **Section C Notes to the accounts (cont)** ## **2.3 EXPENDITURE AND LIABILITIES** **Liability recognition** |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**
**Debtors**
**Current asset investments**
**Stocks and work in progress**
**Investments**
**Basic financial instruments**
**Tangible fixed assets for use by**
**charity**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**

**Governance and support costs**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cash
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of
less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights. The
amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for their
contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially
at cost and subsequently at fair value (their market value) at the year end. The same treatment is
li d t
li t d i
t
t
l
f i
l
t b
d
li bl i
hi h
it i
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the best
estimate of the amount required to settle the obligation at the reporting date
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff
costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has
provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid
the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance costs
comprise all costs involving public accountability of the charity and its compliance with regulation and
good practice.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||Yes
No
N/a||| |||||| |||||| ||**NOT APPLICABLE**|||| 12 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
87,89544,379
- 132,27463,790
Collection boxes
20,570
20,5704,153
Gift Aid
14,791 - - 14,7915,779
Legacies
- - - - 10,312
PayPal donations
4,780
4,7802,769
PoppyDayfunding
-3,200
Raffles
4,668
4,668 3,490
- - - -
**Total** 132,704 44,379
- 177,083 93,493
Grants for Normandy
- 42,200
- 42,20027,400
Grants for Arnhem
4,160
4,160 3,000
British Legiongrants
- 255
Othergrants
4,501 21,268
- 25,769 3,654
**Total** 4,501 67,628
- 72,129 34,309
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
137,205 112,007
- 249,212 127,802
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations andgifts|87,895|44,379|-|132,274|63,790| ||Collection boxes|20,570|||20,570|4,153| ||Gift Aid|14,791|-|-|14,791|5,779| ||Legacies|-|-|-|-|10,312| ||PayPal donations|4,780|||4,780|2,769| ||PoppyDayfunding||||-|3,200| ||Raffles|4,668|||4,668|3,490| |||||||| |||-|-|-|-|| ||**Total**|132,704|44,379|-|177,083|93,493| |||||||| ||Grants for Normandy|-|42,200|-|42,200|27,400| ||Grants for Arnhem||4,160||4,160|3,000| ||British Legiongrants||||-|255| ||Othergrants|4,501|21,268|-|25,769|3,654| ||**Total**|4,501|67,628|-|72,129|34,309| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||137,205|112,007|-|249,212|127,802| **Other information:** **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** See Note 27 Not applicable Not applicable No single donation/grant amounts to more than 10% of total income.. 13 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|3,429|-|-|3,429|582|-|-|582| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|6,206|-|-|6,206|4,800|||4,800| |Operating charity shops|-|-|-|-||||-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|18,381|-|-|18,381|16,282|-|-|16,282| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-| |Database development costs|3,113|-|-|3,113|2,934|-|-|2,934| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice
|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|31,129|-|-|31,129|24,598|-|-|24,598| |**Expenditure on charitable activities:**||||||||| |Dutch Liberation|26,311|20,828||47,139|57,514|6,372||63,886| |Holland Trip|0|0||0|10,994|||10,994| |Normandy Trip|5,487|32,200||37,687|(8,927)|69,166||60,239| |Arnhem Trip|1,791|4,160||5,951|3,557|4,250||7,807| |Wandletocht Trip|18,382|0||18,382|5,206|||5,206| |Worthing Day Trip (excl. Raffle Prizes)|14,279|0||14,279|8,938|1,022||9,960| |RAF Club Lunch - Feb|3,606|0||3,606||||0| |RAF Club Lunch - Mar|3,036|5,000||8,036||||0| |London Ex-Boxers Lunch|308|0||308||||0| |Biggin Hill Event|280|10,829||11,109||||0| |Waterloo Uncovered|277|0||277|905|3,415||4,320| |Desert Rats Event|0|1,102||1,102||||0| |Goodwood Event|0|839||839||||0| |Christmas Lunch (excl. Raffle Prizes)|0|12,500||12,500|8,511|1,564||10,075| |75th Anniversary Outing|98|0||98||||0| |Outing Expenses and Courses - incl. Trust|e
5,608|1,040||6,648|4,619|5,201||9,820| |Poppycabs|0|0||0|3,100|||3,100| |Loss/(Profit) on Exchange|839|0||839|175|||175| |||||||||0| |**Total expenditure on charitable**
**activities**|80,302|88,498|0|168,800|94,592|90,990|0|185,582| |**Separate material item of expense**||||||||| ||0|0|0|0|0|0|0|0| ||0|0|0|0|0|0|0|0| ||0|0|0|0|0|0|0|0| |**Total**|0|0|0|0|0|0|0|0| |**Other**||||||||| |Accounting Fees|600|0||600|4,140|||4,140| |Printing, Graphics, Stationery, Postage|9,989|0||9,989|10,211|682||10,893| |Membership and Subscriptions (excl. web|a
640|0||640|1,219|||1,219| |Insurance|1,018|0||1,018|5,602|||5,602| |Telephone|840|0||840|840|||840| |Sundry (Encashment test)|0|0||0|340|||340| |Bank Charges|650|0||650|599|||599| |Legal & Professional Fees|0|0||0|3,475|||3,475| |Depreciation on Fixed assets|736|0||736|735|||735| |||||||||| |**TOTAL EXPENDITURE**
**Total other expenditure**|14,473|0|0|14,473|27,161|682|0|27,843| ||125,904|88,498|0|214,402|146,351|91,672|0|238,023| |**Analysis of expenditure on charitable ac**
**Other information:**|0
0
0
**tivities**|||||||| ||**Thisyear**||||**Lastyear**|||| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity 1|-|-|-|-|-|-|-|-| |Activity 2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| 14 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10 Details of certain items of expenditure**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**
**10.1 Fees for examination of the accounts**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||600|2,000| ||-|-| ||-|-| ||-|2,140| 15 ## **Section C Notes to the accounts (cont)** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ |**This year:**
**Last year:**
**Salaries and wages**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| ||NIL|| |||| ||NIL|| _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer NIL pension costs) for the reporting period of more than £60,000** |**Band**||**Number of employees**|**Number of employees**| |---|---|---|---| |||**This year**
-|**Last year**
-| |**£60,000 to £69,999**|||| |**£70,000 to £79,999**||-|-| |**£80,000 to £89,999**||-|-| |**£90,000 to £99,999**||-|-| |**£100,000 to £109,999**||-|-| ||||| |**Please provide the total amount paid to**
**personnel (includes trustees and senior**
**services to the charity. For specific am**
**see Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**key management**
**management) for their**
**ounts paid to trustees,**||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| |**This year**
**Last year**
**This year**
**Last year**
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Please state the accounting policy for any redundancy or**
**termination payments**
NIL
NIL
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
NIL
NIL
**11.4 Redundancy payments**
**The extent of redundancy funding at the balance sheet date**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**
**Total amount of payment**|**This year**
**Last year**
**This year**
**Last year**
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Please state the accounting policy for any redundancy or**
**termination payments**
NIL
NIL
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
NIL
NIL
**11.4 Redundancy payments**
**The extent of redundancy funding at the balance sheet date**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**
**Total amount of payment**|**This year**
**Last year**
**This year**
**Last year**
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Please state the accounting policy for any redundancy or**
**termination payments**
NIL
NIL
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
NIL
NIL
**11.4 Redundancy payments**
**The extent of redundancy funding at the balance sheet date**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**
**Total amount of payment**|**This year**
**Last year**
**This year**
**Last year**
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
**Please state the accounting policy for any redundancy or**
**termination payments**
NIL
NIL
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
NIL
NIL
**11.4 Redundancy payments**
**The extent of redundancy funding at the balance sheet date**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**
**Total amount of payment**| |---|---|---|---| ||**This year**|NIL|| ||**Last year**|NIL|| ||||| ||**This year**|NIL|| ||**Last year**|NIL|| ||||| |||**Thisyear**|**Lastyear**| |||**£**
-|**£**
-| |||**_de in the period._**|| |||**Thisyear**|**Lastyear**| |||**£**
-|**£**
-| ||||| ||||| ||||| |||**Thisyear**|**Lastyear**| |||**£**
-|**£**
-| ||||| ||||| 16 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
- - -3,679 3,679
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 3,679 3,679
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL
SL or RB
**** Rate**
20%
At beginning of the year
- - - 1,840 1,840
Disposals
- - - - -
Depreciation
- - - 736 736
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 2,576 2,576
Net book value at the beginning of the year
- - - 1,839 1,839
Net book value at the end of the year
- - - 1,103 1,103
**14.4 Impairment**
**14.5 Revaluation**
**This year**
**Last year**
- -
**Thisyear**
**Lastyear**
**£**
**£**
- -
- -
- -
**14.6 Other disclosures**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_the name of independent valuer, if applicable_**
NOT APPLICABLE
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
NOT APPLICABLE
**_If an accounting policy of revaluation is adopted, please provide:_**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|3,679|3,679| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|3,679|3,679| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL|SL or RB| |||||20%|| ||||||| ||-|-|-|1,840|1,840| ||-|-|-|-|-| ||-|-|-|736|736| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|2,576|2,576| ||||||| ||-|-|-|1,839|1,839| ||-|-|-|1,103|1,103| ||||||| ||||NOT APPLICABLE||| ||||||| ||||NOT APPLICABLE||| |||||**This year**
**Last year**|| ||||||| ||||||| ||||||| |||||-|-| ||||||| |||||**Thisyear**|**Lastyear**| |||||**£**|**£**| |||||-|-| |||||-|-| |||||-|-| 17 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||16,666|-| ||132|103| ||16,798|103| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| 18 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,966|4,460|-|-| ||-|-|-|-| ||-|-|-|-| ||1,966|4,460|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**Thisyear**|**Lastyear**|**Lastyear**| |---|---|---|---| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| 19 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**|||| |---|---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|| ||-|-|| ||-|-|| ||53,881|37,524|| |||-|| ||53,881|37,524|| 20 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General Reserve|UR|General charitable expenditure|30,586|137,205|(125,904)|0||41,887| |DesertRats|R|TofundTripsfor DesertRats|3,750|0|(1,102)|0|0|2,648| |Arnhem Trip and Other
Transport|R|To fund Arnhem Trip and other outing
expenses|670|4,600|(5,200)|0|0|70| |Normandy|R|To fund trip to Normandy to commemorate
D-Daylandings|0|42,200|(32,200)|0|0|10,000| |Dutch Liberation|R|To fund trip to the Netherlands to
commemorateDutch liberation|0|20,828|(20,828)|0|0|0| |Younger Veterans|R|To fund events/trips for younger veterans|0|13,550|(839)|0|0|12,711| |RAFClubLunch(March)|R|To fund lunch for women veterans for
International Women'sDay|0|5,000|(5,000)|0|0|0| |ChristmasLunch|R|Tofund ChristmasLunch for veterans|0|15,000|(12,500)|0|0|2,500| |Biggin Hill|R|TofundBiggin Hilltripfor veterans|0|10,829|(10,829)|0|0|0| |||||||||| |**_Other funds_**|**N/a**|**N/a**|0|0|0|0|0|0| |**Total Funds**|||35,006
|249,212|(214,402)|0|0|69,816| 21 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General Reserve|UR|General charitable expenditure|93,374|83,563|(146,351)|0|0|30,586| |Grocers'CharityHardship Grant|R|To fund communication with veterans
during the Covid pandemic|0|0|0|0|0|0| |Royal Navy Charity Grants|R|Tofund tripsfor Royal Navyveterans|11,283|0|(11,283)|0|0|0| |Normandy Donations|R|To fund the Normandy Memorial
Inauguration Trip|30,570|27,400|(56,970)|(1,000)|0|0| |ABFSoldiers Grant|R|Tofund a trip toNormandy|10,000|0|(10,000)|0|0|0| |Waterloo Uncovered|R|To fund Waterloo Uncovered Trip|0|2,930|(3,415)|485|0|0| |DesertRats|R|To fund Trips for Desert Rats|0|3,750|0|0|0|3,750| |Arnhem Trip and Other
Transport|R|To fund Arnhem Trip and other outing
expenses|0|8,045|(7,890)|515|0|670| |Dutch Liberation|R|TofundDutch Liberation Trip|0|2,114|(2,114)|0|0|0| ||||0|0|0|0|0|0| |**_Other funds_**|**N/a**|**N/a**|0|0|0|0|0|0| |**Total Funds**|||145,227|127,802|(238,023)|0|0|35,006| 22 **Section C Notes to the accounts (cont)** **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Payment for**
**services to**
**the charity**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**|**£**| |**B Heffernan**|**Governing Document**||||**200**||**200**| |**P Carey**|**Governing Document**||||**240**||**240**| |**P Davis**|**Governing Document**||||**190**||**190**| |**S Phelp**|**Governing Document**||||**150**||**150**| ||||||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**|||||||| |||**Charity Commission confirmed on 24th October 2020, under Ref. 3024081, their consent to the TCMV**
**Trustee Benefit Clause change - CRM:0001042.**|||||| ||||||||| ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **FALSE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Payment for**
**services to**
**the charity**|**Other -**
**services to**
**the Royal**
**British**
**Legion**|
**TOTAL**| |||**£**|**£**|**£**|**£**|**£**|**£**| |G Pike|Governing Document||||60|225|285| |D Hayes|Governing Document||||0|200|200| |P Davis|Governing Document||||336|225|561| |S Phelp|Governing Document||||1100|0|1100| |B Heffernan|Governing Document||||915|225|1140| |T Ward|GoverningDocument|-|-|-|-|225|225| |||-|-|-||-|**-**| |||-|-|-||-|**-**| |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||| |||**Charity Commission confirmed on 24th October 2020, under Ref. 3024081, their consent to the TCMV**
**Trustee Benefit Clause change - CRM:0001042.**|||||| ||||||||| ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**|||**FALSE**| |---|---|---|---| ||||| |**Type of expenses reimbursed**|**This year**||**Last year**| ||**£**||**£**| |**Travel**|1,529||610| |**Stationery**|161||408| |**Subscriptions**|80||-| |**Subsistence**|-||39| |**Telephone Expenses**|915||840| |**Computer Expenses**|-||49| |**TOTAL**|2,685||1,946| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**|||| ||**SIX TRUSTEES**||**SIX TRUSTEES**| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**This year**
**_provided._**|**This year**
**_provided._**|**This year**
**_provided._**|||||| |---|---|---|---|---|---|---|---| |
**There have been no related party transactions in the reportin**|||**g period (True or False)**|||**TRUE**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**end**|**at period**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| |**Last year**
**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the_**
**_nature of any payment (consideration) to be provided in_**
**_settlement._**
**There have been no related party transactions in the reportin**|||||||| ||||||||| ||||||||| ||||||||| ||||**g period (True or False)**||||| |||||||**TRUE**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**end**|**at period**|**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the_**
**_nature of any payment (consideration) to be provided in_**
**_settlement._**|||||||| ||||||||| ||||||||| ||||||||| 23 TAXI CHARITY FOR MILITARY VETERANS Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALE5 Sectlon A Independent Examlner's Report Report to the trustees TAXI CHARITY FOR MILITARY VETERANS On accounts for the year ended 30 SEPTEMBER 2023 Charity no lif any) 264678 Set out on pages 8t023 I rerK)rt to the trustees on my examination of the accounts of the above chartty llhe Trust") for the year ended 3010912023. Responsibilities and basis of report As the charity's trustees. you are responsible for the prepakqtion of the accounts in accordance with the requirements of the charit￿ Act 2011 (Ihe Act"). I report in respect of my examinat￿n of the Tnjsl's accounts ￿rrIed out under sectDn 145 ofthe 2011 Act and in carying out my examination. I have followed all the applubk Direction5 given by the Charity Commissi under section 145{51{bl of the Act. Independent I have completed my examination. I confimi that no material matters have examinevs ststement come to my attention in connection with the examination which gives me cause to beI￿ve that in, any material respecl". the accounting records were not kept in accordance wrth section 130 of the Chanties Act- or the accounts did not accord with the accounting records: or the accounts did not compty with the applicab￿ requirements conceming the fom and content of accounts sel out in the Charities (Accounts and ReF¥)rtsl Regulations 2008 other than any requirement that Ihe ac¢ounts give a Irue and fairf 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 lo be reached. Signed: Date". 7013 Name". KEVIN DONALD SMITH Relevant professional qualification(s) or body (if any): FCCA. MBA 24 32 PYKE HAYES TWO MILE ASH MILTON KEYNES BUCKINGHAMSHIRE MK8 8PQ Address: Section B Disclosure Only complete if the examiner needs lo highlight material mallers ol concern (see CC32, Independent examinalion of ¢harty accounls.. direct￿n$ and guidance for examiners). Give here brief detalls of any items that the examiner wishes to disclose. 25