*XXVIi LXVII THE ROYAL HAMPSHIRE REGIMENT TRUST Chairman- Brigadier TAL Glass Bsc MSC Secretary- Lt Col CA Bulleid ANNUAL REPORT FOR THE CHARITIES COMMISSION THE ROYAL HAMPSHIRE REGIMENT FOR THE YEAR ENDING 31ST DECEMBER 2021 1. The Royal Hampshire Regiment Trust contlnues to act as the umbrella for the followlng charity funds: The Royal Hampshire Regiment Museum The Royal Hampshire Regiment Welfare Fund 272965 246902 2. The Royal Hampshlre Regiment Trust- Summary 2021 saw the consolidation of the remainder of the Regimentsl Funds, a task which had been started in the previous year. Most of the Trustees of the Hampshire and Isle of Wight Military Aid Fund (202363} resigned and were replaced by Trustees of the Royal Hampshire Regiment. At this point linkage of this fund to Comrades, Association was applied for and granted and the Comrades, Association Scheme changed its name to the Royal Hampshire Regiment Welfare Fund retaining its original Charity number of 249902. In 2020, the Regimental Memorial Garden Twsl (2756531 had been linked to the Regimental Museum (2729651. These moves have managed to streamline the administration of the organisation and thus reduce costs. It should be mentioned that individual bank accounts for the linked charities have not been closed, as it was felt by Trustees that inertia by subscribers would meant that not all standing orders would be carried over to new accounts. b. Lt Col CA Bulleid continues as Trust Secretsry and Chief Executive. The assistant Curator and volunteers (an equal mix of ex-soldiers and lay members of the public) continued to do outstanding and essential work- especially in the Museum and Memorial Garden. c. The restrictions on movement by the general public as a resu of the Covid Pandemic meant that the museum wasn't open for the first half of the year and as a result visitor numbers were significantly reduced to approximately 40 % of those before the pandemic. 3. Flnanclal Pollcies a. Funds for the now 2 charities in the Trust are accounted for separately, but all contribute to core expenditure. The Transaction account manages this. The Welfare Fund continues to foster'esprit de
corps, {as the Comrades, Association did before it) and Welfare Grants are also paid from this fund as had happened in the past with the Hampshire and Isle of Wight Military Aid Fund. b. The investments, with Newton Investment Management Ltd Sin 2015, have continued to produce excellent returns. Trustees believe sufficient funds need to be generated and held in reserve in order of priorty to: (i) Support benevolence and esprit de corps for fonner members of the Royal Hampshire Regiment and who are in need, hardship or distress. (li) Improve and refresh the Museum displays so that these continue to enlighten the Public about the County Regiment as well the Amiy today. (iiil Insure the museum and its artefacts against unexpected disasters. (iv) Maintain the Memorial Garden to a high standard. c. Looking ahead, Trustees project at least a further 25 years required for benevolen. For the Museum and Memorial Garden. we are looking, initially, to 2032. We assess annual running costs, using predominantly volunteers working under an eXperIend curatorial team, to be of the order of £61>70k a year from 2022. 4. General Policies Risk assessment, DDA and child protection policies continue lo be maintained. The Child Protection Policy forms part of our Accreditation Status. A schedule of all risks is assessed annually covering the Museum, the Memorial Garden, electrical and office equipment. A COSHH register is also maintained, including dates when inspections and risk assessments and action taken, are carried out. 5. Regimental Museum & Memorlal Garden a. Whilst the Museum continues to subscribe to and be part of the Wnchester Military Museums, group, it remains an independent body. Additionally, the Trustees continue to.. (i) Provide education opportunities. Working with the Winchester Military Museum group. the Hampshire and Isle ofwight Military Museum Forum. Trustees offer a range of exhibits and demonstrations to encourage schools to visit. In 2021, as the museum was closed for 5 months on account of various Lockdowns, the lack of tourists in Winchester and the requiremenl for visitors to wear masks, visitor numbers were down by 40 % on pr&covid rates and were only at 2,700. (li) Advertise widely and use our website to encourage visits of groups of all ages. {iii) Meet requests by local organisations to provide staff and Regimental experts to lecture on military and Regimental matters. liv) Encourage esprit de corps amongst former members of the Regiment. b. Subscriptions via stsnding orders and donations for the Museum and the Memorial Garden in 2021 were.. (i) Museum £12.700 and the Memorial Garden £1,500. (li) Donations for the Museum £5,250,. Memorial Garden £700. c. Trustees recognise the need to maintain the profile of the British Army in general and of the Royal Hampshire Regiment's successors, the Princess of Wales's Royal Regiment, in particular. To achieve this, they display a range of military publications and include a PWRR specrfic display. d. Family Ancestor Research. The Museum maintains its complete archive, the contents of which are available to the general public. The number of paid for commissions from the public for assistance in
researching ancestors connected wilh the Regiment has remained at around 25 per month, such is the interest that has been generated particularly by the centenary of WW1. 6. Memorial Garden a. The Memorial Garden continues to be maintained as a place of tranquillity and is regularly visited through the year. Members of the public enjoy sitting on the benches, a sandwich lunch and lime for reflection. b. The red roses which had been planted four years ago, having been largely paid for by public subscription failed and had to be replaced. 7. The Comrades, Associatlon a. The effects of the Government imposed Covid restrictions and average age of many of the Branch Secretaries has taken its toll on the Comrades, Association. The Association now can easily be divided into 2 groups- the town branches (mainly former National Setvicemen and therefore aged in their 80s) and the Regimental Club which draws its membership from across the country and where the average age is around 60. As a result, only the Malaya & Borneo Branch meet regularly, the other remaining Branches (London, Southampton, Aldershot, Portsmouth and Andover) have now closed. b. The Executive Committee ofthe Comrades, Association did meet in the autumn, butthe annual reunion in Winchester was once again cancelled. c. As well as fostering the esprit de corps of the Regiment. welfare grants are given to ex-soldiers and their families as necessary, if in need, hardship or distress. Grants given by the Hampshire and Isle of Wight Military Aid Fund continue to be 'topped' up by the Comrades, Association Fund (for soldiers). 8. The Royal Hampshlre Reglmentwelfare Fund Grants to soldiers continue to be given by 'The Hampshire and Isle ofwight Military Aid Fund, after a recommendation from SSAFA or the Royal British Legion. As had been found in 2020, as a result of the Covid pandemic, the number of requests for welfare grants was well down on previous years and only about 20 cases were seen. Only one case was for assislance with funeral costs, the majority of the others were for brown or white goods for home, with one case for assistance with a re-training course. a. There was one grant made to a former officer which in the past would have been made from the Prinp$ Bowden Smith Memorial Fund, which had merged with the Comrades, Association in April of 2020. aimian of Trustees Brigadier Tim Glass 28" October 2022
REGISTERED CHARITY ]IUMBER: 272965 TryJ¢ for Whe¢l¢T & Co L The Shrublxry 14 Cffiurch Street Whitchureh H8mp5hire RG28 7AB
Cotttents ofthe FIDanfS81 Stsiemuts Plge Report of the Trultees IndepeDd•Jtt EMmInei Reptsrt Stat¢M¢n¢ tyf FiThtttll Aetlvltl BAl*n¢e Sheet 7 to 12 Dttslled StAtemtttl of Fln#thel#l Artlvitlej 13
The trusttts W¢5¢nt th¢ir rep)rt with the fin8n¢ial statements of the clwity for the yetr ded 31st De¢ember 2021. The trustees have adopted the pmvisions of Accounting and RqM)rting by Charitie5'. Stam¢nt of Recommended Praciice applicable to charities preparing their a¢ctyJnts ID ac¢ordaA¢¢ with the Finan¢Aal Reporting Stsndard applicable in the UK and R¢publi¢ of Ir¢laod (FRS 102) {effective l Januwry 2019). OBJKCTIVL5 AND ArfiviTIES Objeetlves Ind Alms 'rhe ObJts of the MUS tre ts): l. Educate the public and rnembers of the su¢cessor Re8iment (the Princess of W$,9 Royal Regim1 IPWRR)) in the hiory of the Royai Hampshir¢ R¢gim¢nl and Milit awomplishrn¢nts. 2. To uplKJld th¢ traditions al perpettwts the deds of the ROY Hampshire Regiment. Themuseum will a¢hi¢ve this by the preservation and public exhibilion of the Regiments] Collection con$istin8of document& art¢f. and other items ¢onne¢tyJ with th¢ ROY Ilamphir¢ R¢gim¢ni or th¢ Princ¢ss of Wal¢g'5 Royal R¢giment. The obj¢ct of the Memorial Garden Trust iy the upkeep, maintenance and managem1 and provision to the public of the Gardcn ofRemcmbranc¢ known as Ihe Royal Hampshiff Regiment Memoriai Garden for the following purp)s¢.' l. The attering of athes of fonner members of the Royat Hampshire Re8iment. 2. A qui¢t pl#ce to hold SeThiees for Remembrance and Reunion for Members of the ComrJes' Associ&tion and other appropriate Regirnentd As30¢iations throughout the year as required. 3. A quiet place for eontrmpiIOA by the Public aTrJ ronn Membe of the Royal Hampshi RcBimcnt aEike. SlgnlflcAnt attlvltl In 2020 th¢ wnsolidation of the fundraising efforts was hnred by the COVID-19 restrictions and the ihat for h&lf the year the museum w&$ closed and w'ith that donalion5 shop purch9 scaled b4ck considcrably. ¢ rEow rcccive 8 re8ular income of 9rOw £1 1,000 per anrtum. which when combined with other donaiions, has Considerably improved the ¢&sh llow intothe museum. On accountofthedifferences in objects for the iMu5eum with thr McmOri Garden. the plan togmalgamwte then was ttoi possible. However. they have b¢¢n linked ¢h8riti¢s on 8th De¢emb¢r 2020 and iM)th ¢h8riti¢s' results are now reported here. A8ain COV1[19 restricli0rt5 and individuals working from homc mcllnt thllt disrus5ion5 with HaTllp5hire County Coutt¢il (HCC) over a new leas¢ hav¢ again stall¢d. how¢v¢r w¢ 4r¢ PefUllY ilw¢ thi5 will b¢ rectified in 2021 and be done before the d of the expiry of the old It&se (3 1st 2022). STRUCTtiRE. GOVERNAIYCE A.ND MANAGEMENT Governlne doeument The Charity is controlled by its governing do¢( 8 stheme dad 1st April 2003 including 8 unrting dI[tIOn, linked to th¢ Royal Hampshire Regiment Comtades, Association (246902), The Royal Hampshire Regiment Memoriat Garden Trnst 1275653) and MRss Princep's Bowden-smith Memori81 Fund (253997) and constitutes an uninwrporated charity. On 8th December 2020 The Royal Hampshire R¢8im¢n¢ M¢mori41 GaTd¢n Tn beum¢ link¢d ty thij chjriiy as one reporting unit.
IRe srRUCTURL GOVEILNA.NCE thD MAliAGEMEYk T Trustees, Powers In &ddition to any other wwer5 which they have. the Trusttts Jnay exttGise thc folkiwing poThrr5'. l. Itt furtherance of the obieets of the Chlties.. a. Power to del¢8¢ th¢ p¢rfomonc¢ of any ac¢. in¢ludin8 th¢ ¢xertise of any pTrwer or di5cre¢ion to ¥ committe¢ lS¢St¢ll8 of Hny two or more ofthe Tre¢s. (The TNste¢s musi exercise reawnable supervision overth¢ Commi[ and the committee musl promptty r¢p)rt th¢ir acts and proceedings to the TTusiees). b. Power to make rules and regulations consi¢nI with th¢ Scherne for th¢ management of the Charities. c. Power to W-op¢re with other clwitie& voluntary i1¢5 #nd sthtor authoritles. The Tntstees may exchange infonnation and advice with ihem d. Power to ¢nsur¢ against Public Liability and. if appropriate. employers, liability, and to insure the buildings of th¢ chgrity to their fijll value against fire and all other usual risk5 (¢xc¢pl to th¢ ¢xt¢nl th th¢ buildin85 ar¢ insured against any of these fi5k$ by a tenant). e. Power w appoint staff (who must not be TnLqt¢e8) and pay thEm reOnble remuneratiry including pension provisioD for thcm And their dcpendertts. f. Power to acquir¢ or hir¢ prop¢ny and to mainlain and equip it for use for the purtA)se$ of the ¢hJriti¢s. g. Pow'er to raise fund5 and to ithvite attd receive Cotttribulions provided that in rai$itig funds the Truslees muyt not uryjertske any substantial pennsnent tradin8 atlivities #nd confomi to kny relevant requirements of the law 2. In furth¢raD¢¢ of th¢ objects of the.U: q. Power conserve. Te$tore. reIr, Te-COnStrUCt and pr¢serv¢ object5 in th¢ R¢gim¢ntal Colle¢tion b. Ptserto exhibitthe Regimentsl Collection in a museum OrMuM3 Of such otherpublic places asthe TNste49may decide c. P0r to acquire items for the Regimentsl Coll¢¢tion for public exhibitLQn. REFERENCE AND ADMINISTRATIVE DETAIIS Regist¢red Charity Tr¥mb¢r 272965 PrlnclpAI xddrnJs S¢rl¢'s House Southgaie Sireet Winchesi¢T Hathpshire S023 9EG Tni8tees Brig TAL Glass Brig DA Harrison OBE Col PA Dayis CBE Col SAC Frere-C(MJk MBE Lt Col SJ Nye IMBE Lt c.ol CF Warren Mai MF Pearc¢ Maj IPB'faylor TD Capt JM Curtis Chaxnn Setretsry Lt Col CA Bull¢id
Ro 1 Hm rt of tbe Trusttts for th¢ Year Emdtd 31st Decem 21 REFERENCE AND ADMINISTRATIVE DETAIIS IndepeDdtnt EiJimln¢r Wheeler & Co Ltd charter Account The ShNbkry 14 chh Street Whikhurch Hampshi R028 7AB Approved tyorderof the b)aTdoftrthts on....... ................. and 5i8ncd on its beh4lf by.. Trustee
ndent ExAmiDer' I MstU Ind¢p¢nd¢nt ¢XAmin¢f'J T¢PQrt to th¢ ¢Thsttts of Ro1 Hamp1 Regiment I report to the ¢h4rity trustees on my ¢xamiualb?n of the aw)unts of Royal Hampshirt Regiment Museum (the Trust) ftsr the y¢aT ended 31st De¢emb¢r 2021. Re5ponsibilitles and 518 of report As the charity trustee5 Qfthe Tn1 you arr rc4Msible forthe preparsti of the xcounts in accordance with the rg4uirements of the Charities Art 2011 Cth¢ Arf). I r¢w)rt in r¢5P¢¢t of my ¢x4min¥lion of the Tntsfs ¢00 Gfjrried out under section 145 of the A¢t and irt ¢aTryill8 Out rny examination I have followrjj all 4pplicabk DIreic given by the Cb#rity Commission Und sectM)n 145(5)(b) of the Act. IndepeDdent exmlDer's itatement I hove completcd my txaminatLOll. I that no material matters have come to my attention in connection with the examination giving me cause to b¢li¢ve that in any matriial respeci.. &eeountin8 records wert not k¢pt in re8pe¢t of the TTr as required by kction 130 of the Akx. or the ac¢owits do not aco)rd wilh those records.. or the aecounts do not comply with th¢ applicable rv4uirements cortccrning thc form and content of a¢¢ounts set out in the Chariti¢s {Accounts and Reports) Regulations 2008 other thaD 4ny requirement ihai ihe accounts 8ive a tru¢ and fair VI whi¢h 1$ ttoi a matt¢r 51{1¢ as part of an independem exwnination. I h&ve no concerns 8nd h&ve eome ocmss no other m¥ll¢r5 in conneclion with the examIn10n to whith attention should be drgwn in this T¢FVrt in ord¢r to ¢n4bk A proper und¢rsthndin8 of the accounts be tt¥hed. Kevin Wheeler FCA 'heeler & Co L¢d C.haffered Accountants Thc Shrubbery 14 Church Str¢¢i Whitcllurch Hampshire RG28 7AB Date. i.q..Q.aJk...h.7.F Py4
al Ham iment Sttemtnt of FiDAncig1 Activities or th¢ Yer Emdtd 31st December 2021 31.12.21 31.12.20 Royal Hampshire Regiment menrial Roya] Hampshir¢ ReBim¢ Tot41 fid9 Total funds Notes I]YCOME AND ENDOWMENTS FROM Ih)nation5 and l¢ga¢ies 18.003 2242 20245 169,533 Other Irading lIVItieS Investment ineome 7.511 23 7511 23 74 Tot*1 25.537 1242 27,779 170.725 EXPENDITLRE ON R•i$in8 fvnds 2,764 2,764 1.073 CbArltablt aetSvltle¥ Museum suPrt Oarden supp¢xt 283 283 3,479 20 824 3.479 62 To¢al 3258 18.479 21.737 1,979 NET INCOMFJ(EXPENDITURK) 22.279 (16.237) 6,042 168,746 REc0CILIATIoN OF FUNDS Total fundj brougbt foTrArd 251638 89.605 342243 173.497 TI)TAL FUNDS CARRIED FORWARD 274917 73 348 68 85 342 243 The notes forni pgrt of th¢s¢ fin4ncial sthtrments P88e 5
B•lgx¢e Sbett 31st December 21121 31.12.21 31.12.20 Royal Hampshire Regiment Memorial G8rdenTn Royal Regiment Mu5¢U Total Total fund5 FIXED ASSETS Inve51meTrts io 20.1 20.orKI CURRENT ASSETS stks Caah at bank and in hwd 4.886 253 017 4,886 335 280 4.886 82.263 257,903 82263 340.166 354,126 CREDITORS Amounts follirt8 due within otte ye 12 (2.986) 18,895) (11,881) (11,883) I ET CURREYf ASSLTS 254 917 73 328 285 342 243 TOTAL ASSETS LESS CLRRENT LIABILITIES 274.917 73J68 348,285 342,243 NET ASSETS 274917 348 285 342 243 FUNDS Unrestri¢ted funds 13 348 285 342 243 TOTAL FUNDS 348 285 342 243 The fIn¢121 $eMentS w¢r¢ approved by the Board of Trustees and authorised for issue ott .... .. were signed on its behalf by: JAArn Trnstee The notes fonn part of these financiAI stat¢m¢nts Page 6
HAM bire R tntm ot to th Finan rE 31st Deeember 2 21 AccouYfiNG POLICIES Bsis of preparing the fiDantil stattnh¢nts Thc financial statements of the charity. which is a publi¢ b¢n¢fit entiry under FRS 102, have been prepared in Accordance Thith the Charities SORP IFRS I02).Acntirtg and Rwrtin8 by Charities.. Statement of Recommended Practice applicable ch8ritics preparing their accounts in ac£ord3n¢e with th¢ Fin8Jhcial Rcportins Standard appli¢abl¢ in th¢ UK and R¢public of Ireland (FRS 102) (effcctivc l January 2019),. Fin2D¢ial ROnI8 Standard 102 Yh¢ Financial R¢ponin8 Stsndard applicable in the UK and Republic of Ireland. atKI th¢ Charities Aci 2011. The financial stalements have been prepared under the historical cost convention. with the exceptiOD of inv¢5th]eni$ which are included a¢ markel value. All inwm¢ is r¢rogniscd in th¢ Slement of Finan¢io1 Artivities once the charity entitlemeni to the funds, it is probable th2t the income will be received and the amount can be measured reliably. Expendltvr¢ Liabilities thre rewised as expcnditUTf st a5 there is a or o)nstsu¢tive oblig1 ¢omrnÉ¢¢ing the charity to thot expenditure. it is probable a transfer of cconomic benefits will be required in settl¢m¢ni and the amount of thc obligaiion can be measurcd lIablY. Expcndilurt IS ToUnted for on an x¢ruals basis and has bcen cla55ifi¢d under headirt8s that a88re8#te 8Jl cost related th¢ ¢ate80ry. Where costs cannot bc dircctly Aitributed to particular heodin88 they have been alktrd to 1vItieS on A b&1 %111ent with the e of r¢50UfC¢S. Orants offered SUbjt to conditions which have beett met the year end dat¢ w¢ noted as a commithient but not accrned as expenditure. Sto¢k$ Stocks are valued at the low¢r of and n¢t 111$¥ble value. after rnaking thie alknv4nc• for ob5ol¢t¢ and slow rnoving il¢ms. T&iAtIou The ¢lwity is exemy fmm tsx on its charitable aetivitiu. Fund ce0untig Unr¢strict¢d (unds b¢ used in accordance with the charitable objectives at the discretion of th¢ trnstees. Rc6tricted funds ¢an only be used ftlr particular Testricted purposes within the objKts of the charity. Restrictions arise when specified by the donor or whett filnds are raised for pani¢ular restricied puTroses. Further ¢xplana¢ioD of th¢ na¢yr¢ and puryw of fimd is included in th¢ notes to th¢ fitsan¢ial slatements. tK)NATIOYS AliD LEGACIES 31.12.21 31.12.20 rknnations Gift aid Legacies Subxription$ Sundry incomc 5.960 ioi 51,913 6.087 98,641 12.410 482 14,184 109 533 DonutiOll5 in 2020 tnclude £50. rcceivcd from the The Royal Hampshir¢ Regiment Comrade5' Association. Pag¢ 7 continued...
men OTHER TRADING AcfiviTIES 31.12.21 31.12.20 Shop income R¢sear¢h fees 6.558 953 968 150 7.511 INVEsfME]YT II%COME 31.12.21 31.12.20 Deposit xcount interest 23 74 CHARITABLE ACtIVlTIES cosrs GrAni fundrng of activiti¢s (s¢c note Direct Costs 6) Tot411 Museum support 283 283 Oarden supwjrt 639 639 GRANTS PAY ABLE 31.12.21 31.12.20 G&rd•n supN)rt 639 SUPPORT CO Manogement Finance Totals Other resources expended 50 continued...
TRUSTEES, REMLNERATAON AliD BEI%EFI]S There wer¢ no trustees, r¢muD¢ratiOD OT otheT bw¢fits for th¢year ended 31sl December 2021 nor forth¢ y¢ar ended 31st De¢ber 2020. Trust•21' eipeD¥8 There w¢r¢ no tru5t¢M' expenses paid for y¢ar tdeA 31MDeMber202] nor for the yw ended 31st December 2020. CO.MPAIL4TIVES FOR THE STATEMEhY OF FINNCIAL AcfiviTIES Royal Hampshire Regiment Me4norL41 GardenTrust Roy81 Hampshirt R¢giment TotRI funds INCOMK AND EWI)OWIMENTS FROM Donation5 le8acie5 70.370 99.163 169,533 Other tradin8 a¢tivities Inv¢gtm¢ot incorn¢ 74 74 Total 71.562 99,163 170.725 EXPENDITURE OY Raisin8 fund$ 1,073 1,073 Ch#rliblt Acilvltk4 m%¢ support 20 20 824 Qarden sUPFXJrt 824 (Xher 62 62 Total 1.155 824 1,979 NET lliCOVIE 70.407 98J39 168,746 Tr4nrfen brtwezx Ne¢ movemeot in funds 115.844 52.902 168.746 RECONCILIATION OF FLNDS To¢l fvndi brought forw•rd 136.795 36.702 173,497 TOTAL FLThI)S CARRIED FORWARD 342 243 continued...
io. FIXED LSSET INVESTMEYTS Unlisted investmet)ts MARKET VALL,E Addits0rt5 NET BOOK VALUE At 31$t Decejnber 2021 At 31st December 2020 There were no inveslmenl assets outside the UK. IA. STOCKS 31.12.21 31.12.20 Finished 8ofyJs A2. CREDITORS: AMOUKtS FALLING DIJE WITIIIN ONE YEAR 31.12.21 31.12.20 Othercreditors 13. IOVEMENT IN IIL'.NDS N¢t rnovement in funds Al 31.12.21 Ai 1.1.21 Unrestrleted Royal Hampshire Regiment Museum Royal Hgmp5hir¢ Regiment Memorial GardenTrust 252.638 22279 274,917 16 237) 342 348 285 TOTAL Fi,'NDS 348 Page IO continued...
13. MOVEMEI%T Th FiiNDS- eontiDUtd movetttént in fund& ineluded tti the alwe art &9 follo.. Incoming Resour¢e$ expended Movement infvr Unrestrlrted Royal Hampshire ReKimént Museu Royal Hampshire Regiment Memorial GaTdenTrLhSt 25.537 13258) 22279 TOTAL FUNDS Compjrntlves for movement In Net mov¢m¢nl ID fitDd$ Trnngfers belween funds At 31.12.20 At 1.1.20 Unrestrlrted funds Royal Hampshire Regimerti Museum Royal Hampshire Re¥imtnt Lmcrnorial QardenTrust 136,795 70,407 45.437 252,639 45 437) 173497 TOTAL FuDs 173497 342 243 Comparativé net movernent iti furtd4 in¢luded in the above #re u folk)w3: InmIng r¢59urc¢s Resources ¢xp¢nd¢d Movemcnt in funds UnTeytrlded fuDd* Royal Hampshire R¢gimeftt Museurn Royal Hampshir¢ R¢gim¢nt M¢morial GardenTSt 71.562 (1,155} 70,407 170 725 TOTAL FUNDS 170725 Pagell continued...
Roval Ha hir¢ R ¢D¢ Mw¢u ottt to tht Fln•ttel#l State 13. MOVEMEKf IN FL'NDS- etht1tsed A curtent year 12 months and prior year 12 Months wmbilltyl wbitson ts follow¥.' 4d movement in funds Transfers betwe¢n fvnds At 31.12.21 At 1.1.20 Unru¢rfcted fund• Royal Hampshire Regiment Museum Royal H8mpshir¢ Regiment Amcmorial GardenTrust 136.795 92.686 45.437 274.918 173 497 174 788 348 285 TOTAL FU4'DS 173 497 174 788 348 285 A curY¢nt yw 12 months prior year 12 wnthS c4mbin¢il net movement in fithds, included in the above are ag follows.. Incoming Re50ur expended Mov¢meTht in funds Unrtltrleted Royal Hampshir¢ R¢gim¢nt Museum Royal Hampshire Regiment Mernoriai GaTdeDTnwl 97.09) (4.413) 92,686 101405 19 303) 174 758 TOTAL FUNDS 23 716) 174788 14. RELATED PARTY DISCLOSURLS Th¢r¢ w¢r¢ related PW tranlOn9 for the y¢ar Mded 31 Deeember 2021. Page 12
bSre R ent of FinaDciI 31.12.21 31.12.20 INCOME AND ENDOWMENrs DonatioD# and leR•fies Donations Gift aid Legacies Subscriptions SuDdry itieome 5.960 51.913 6.087 93,641 12.410 482 14,l84 20.245 169.533 Other trdin8 ttivltlo Shop incornc ResCah f 6.558 953 968 150 7,511 InveslmeTrt lTh¢ome D¢posit a¢couThi intere5¢ 23 74 Tot•1 Inc•mlM8 re*ourees 27.779 170.725 EXPEYDITURE Other trAdlng a¢tlvltl PUhSe$ 2.764 1.073 ChxritAble Aetlvl¢l Gdert maini¢nan Subscriptiorts Grts io individuals 2.840 283 639 824 20 3.762 844 spport fojts ManAgement Adminisuation Share of tswst costs 161 15.161 FIte Bank ¢har8es 50 62 Tothl r¢50ureex exprnd¢d 'et Income 168 746 This pa8¢ does not fonn part of the ststhtory financial statements Page 13
REGISTERED CHARITY ]IUMBER: 272965 TryJ¢ for Whe¢l¢T & Co L The Shrublxry 14 Cffiurch Street Whitchureh H8mp5hire RG28 7AB
Cotttents ofthe FIDanfS81 Stsiemuts Plge Report of the Trultees IndepeDd•Jtt EMmInei Reptsrt Stat¢M¢n¢ tyf FiThtttll Aetlvltl BAl*n¢e Sheet 7 to 12 Dttslled StAtemtttl of Fln#thel#l Artlvitlej 13
The trusttts W¢5¢nt th¢ir rep)rt with the fin8n¢ial statements of the clwity for the yetr ded 31st De¢ember 2021. The trustees have adopted the pmvisions of Accounting and RqM)rting by Charitie5'. Stam¢nt of Recommended Praciice applicable to charities preparing their a¢ctyJnts ID ac¢ordaA¢¢ with the Finan¢Aal Reporting Stsndard applicable in the UK and R¢publi¢ of Ir¢laod (FRS 102) {effective l Januwry 2019). OBJKCTIVL5 AND ArfiviTIES Objeetlves Ind Alms 'rhe ObJts of the MUS tre ts): l. Educate the public and rnembers of the su¢cessor Re8iment (the Princess of W$,9 Royal Regim1 IPWRR)) in the hiory of the Royai Hampshir¢ R¢gim¢nl and Milit awomplishrn¢nts. 2. To uplKJld th¢ traditions al perpettwts the deds of the ROY Hampshire Regiment. Themuseum will a¢hi¢ve this by the preservation and public exhibilion of the Regiments] Collection con$istin8of document& art¢f. and other items ¢onne¢tyJ with th¢ ROY Ilamphir¢ R¢gim¢ni or th¢ Princ¢ss of Wal¢g'5 Royal R¢giment. The obj¢ct of the Memorial Garden Trust iy the upkeep, maintenance and managem1 and provision to the public of the Gardcn ofRemcmbranc¢ known as Ihe Royal Hampshiff Regiment Memoriai Garden for the following purp)s¢.' l. The attering of athes of fonner members of the Royat Hampshire Re8iment. 2. A qui¢t pl#ce to hold SeThiees for Remembrance and Reunion for Members of the ComrJes' Associ&tion and other appropriate Regirnentd As30¢iations throughout the year as required. 3. A quiet place for eontrmpiIOA by the Public aTrJ ronn Membe of the Royal Hampshi RcBimcnt aEike. SlgnlflcAnt attlvltl In 2020 th¢ wnsolidation of the fundraising efforts was hnred by the COVID-19 restrictions and the ihat for h&lf the year the museum w&$ closed and w'ith that donalion5 shop purch9 scaled b4ck considcrably. ¢ rEow rcccive 8 re8ular income of 9rOw £1 1,000 per anrtum. which when combined with other donaiions, has Considerably improved the ¢&sh llow intothe museum. On accountofthedifferences in objects for the iMu5eum with thr McmOri Garden. the plan togmalgamwte then was ttoi possible. However. they have b¢¢n linked ¢h8riti¢s on 8th De¢emb¢r 2020 and iM)th ¢h8riti¢s' results are now reported here. A8ain COV1[19 restricli0rt5 and individuals working from homc mcllnt thllt disrus5ion5 with HaTllp5hire County Coutt¢il (HCC) over a new leas¢ hav¢ again stall¢d. how¢v¢r w¢ 4r¢ PefUllY ilw¢ thi5 will b¢ rectified in 2021 and be done before the d of the expiry of the old It&se (3 1st 2022). STRUCTtiRE. GOVERNAIYCE A.ND MANAGEMENT Governlne doeument The Charity is controlled by its governing do¢( 8 stheme dad 1st April 2003 including 8 unrting dI[tIOn, linked to th¢ Royal Hampshire Regiment Comtades, Association (246902), The Royal Hampshire Regiment Memoriat Garden Trnst 1275653) and MRss Princep's Bowden-smith Memori81 Fund (253997) and constitutes an uninwrporated charity. On 8th December 2020 The Royal Hampshire R¢8im¢n¢ M¢mori41 GaTd¢n Tn beum¢ link¢d ty thij chjriiy as one reporting unit.
IRe srRUCTURL GOVEILNA.NCE thD MAliAGEMEYk T Trustees, Powers In &ddition to any other wwer5 which they have. the Trusttts Jnay exttGise thc folkiwing poThrr5'. l. Itt furtherance of the obieets of the Chlties.. a. Power to del¢8¢ th¢ p¢rfomonc¢ of any ac¢. in¢ludin8 th¢ ¢xertise of any pTrwer or di5cre¢ion to ¥ committe¢ lS¢St¢ll8 of Hny two or more ofthe Tre¢s. (The TNste¢s musi exercise reawnable supervision overth¢ Commi[ and the committee musl promptty r¢p)rt th¢ir acts and proceedings to the TTusiees). b. Power to make rules and regulations consi¢nI with th¢ Scherne for th¢ management of the Charities. c. Power to W-op¢re with other clwitie& voluntary i1¢5 #nd sthtor authoritles. The Tntstees may exchange infonnation and advice with ihem d. Power to ¢nsur¢ against Public Liability and. if appropriate. employers, liability, and to insure the buildings of th¢ chgrity to their fijll value against fire and all other usual risk5 (¢xc¢pl to th¢ ¢xt¢nl th th¢ buildin85 ar¢ insured against any of these fi5k$ by a tenant). e. Power w appoint staff (who must not be TnLqt¢e8) and pay thEm reOnble remuneratiry including pension provisioD for thcm And their dcpendertts. f. Power to acquir¢ or hir¢ prop¢ny and to mainlain and equip it for use for the purtA)se$ of the ¢hJriti¢s. g. Pow'er to raise fund5 and to ithvite attd receive Cotttribulions provided that in rai$itig funds the Truslees muyt not uryjertske any substantial pennsnent tradin8 atlivities #nd confomi to kny relevant requirements of the law 2. In furth¢raD¢¢ of th¢ objects of the.U: q. Power conserve. Te$tore. reIr, Te-COnStrUCt and pr¢serv¢ object5 in th¢ R¢gim¢ntal Colle¢tion b. Ptserto exhibitthe Regimentsl Collection in a museum OrMuM3 Of such otherpublic places asthe TNste49may decide c. P0r to acquire items for the Regimentsl Coll¢¢tion for public exhibitLQn. REFERENCE AND ADMINISTRATIVE DETAIIS Regist¢red Charity Tr¥mb¢r 272965 PrlnclpAI xddrnJs S¢rl¢'s House Southgaie Sireet Winchesi¢T Hathpshire S023 9EG Tni8tees Brig TAL Glass Brig DA Harrison OBE Col PA Dayis CBE Col SAC Frere-C(MJk MBE Lt Col SJ Nye IMBE Lt c.ol CF Warren Mai MF Pearc¢ Maj IPB'faylor TD Capt JM Curtis Chaxnn Setretsry Lt Col CA Bull¢id
Ro 1 Hm rt of tbe Trusttts for th¢ Year Emdtd 31st Decem 21 REFERENCE AND ADMINISTRATIVE DETAIIS IndepeDdtnt EiJimln¢r Wheeler & Co Ltd charter Account The ShNbkry 14 chh Street Whikhurch Hampshi R028 7AB Approved tyorderof the b)aTdoftrthts on....... ................. and 5i8ncd on its beh4lf by.. Trustee
ndent ExAmiDer' I MstU Ind¢p¢nd¢nt ¢XAmin¢f'J T¢PQrt to th¢ ¢Thsttts of Ro1 Hamp1 Regiment I report to the ¢h4rity trustees on my ¢xamiualb?n of the aw)unts of Royal Hampshirt Regiment Museum (the Trust) ftsr the y¢aT ended 31st De¢emb¢r 2021. Re5ponsibilitles and 518 of report As the charity trustee5 Qfthe Tn1 you arr rc4Msible forthe preparsti of the xcounts in accordance with the rg4uirements of the Charities Art 2011 Cth¢ Arf). I r¢w)rt in r¢5P¢¢t of my ¢x4min¥lion of the Tntsfs ¢00 Gfjrried out under section 145 of the A¢t and irt ¢aTryill8 Out rny examination I have followrjj all 4pplicabk DIreic given by the Cb#rity Commission Und sectM)n 145(5)(b) of the Act. IndepeDdent exmlDer's itatement I hove completcd my txaminatLOll. I that no material matters have come to my attention in connection with the examination giving me cause to b¢li¢ve that in any matriial respeci.. &eeountin8 records wert not k¢pt in re8pe¢t of the TTr as required by kction 130 of the Akx. or the ac¢owits do not aco)rd wilh those records.. or the aecounts do not comply with th¢ applicable rv4uirements cortccrning thc form and content of a¢¢ounts set out in the Chariti¢s {Accounts and Reports) Regulations 2008 other thaD 4ny requirement ihai ihe accounts 8ive a tru¢ and fair VI whi¢h 1$ ttoi a matt¢r 51{1¢ as part of an independem exwnination. I h&ve no concerns 8nd h&ve eome ocmss no other m¥ll¢r5 in conneclion with the examIn10n to whith attention should be drgwn in this T¢FVrt in ord¢r to ¢n4bk A proper und¢rsthndin8 of the accounts be tt¥hed. Kevin Wheeler FCA 'heeler & Co L¢d C.haffered Accountants Thc Shrubbery 14 Church Str¢¢i Whitcllurch Hampshire RG28 7AB Date. i.q..Q.aJk...h.7.F Py4
al Ham iment Sttemtnt of FiDAncig1 Activities or th¢ Yer Emdtd 31st December 2021 31.12.21 31.12.20 Royal Hampshire Regiment menrial Roya] Hampshir¢ ReBim¢ Tot41 fid9 Total funds Notes I]YCOME AND ENDOWMENTS FROM Ih)nation5 and l¢ga¢ies 18.003 2242 20245 169,533 Other Irading lIVItieS Investment ineome 7.511 23 7511 23 74 Tot*1 25.537 1242 27,779 170.725 EXPENDITLRE ON R•i$in8 fvnds 2,764 2,764 1.073 CbArltablt aetSvltle¥ Museum suPrt Oarden supp¢xt 283 283 3,479 20 824 3.479 62 To¢al 3258 18.479 21.737 1,979 NET INCOMFJ(EXPENDITURK) 22.279 (16.237) 6,042 168,746 REc0CILIATIoN OF FUNDS Total fundj brougbt foTrArd 251638 89.605 342243 173.497 TI)TAL FUNDS CARRIED FORWARD 274917 73 348 68 85 342 243 The notes forni pgrt of th¢s¢ fin4ncial sthtrments P88e 5
B•lgx¢e Sbett 31st December 21121 31.12.21 31.12.20 Royal Hampshire Regiment Memorial G8rdenTn Royal Regiment Mu5¢U Total Total fund5 FIXED ASSETS Inve51meTrts io 20.1 20.orKI CURRENT ASSETS stks Caah at bank and in hwd 4.886 253 017 4,886 335 280 4.886 82.263 257,903 82263 340.166 354,126 CREDITORS Amounts follirt8 due within otte ye 12 (2.986) 18,895) (11,881) (11,883) I ET CURREYf ASSLTS 254 917 73 328 285 342 243 TOTAL ASSETS LESS CLRRENT LIABILITIES 274.917 73J68 348,285 342,243 NET ASSETS 274917 348 285 342 243 FUNDS Unrestri¢ted funds 13 348 285 342 243 TOTAL FUNDS 348 285 342 243 The fIn¢121 $eMentS w¢r¢ approved by the Board of Trustees and authorised for issue ott .... .. were signed on its behalf by: JAArn Trnstee The notes fonn part of these financiAI stat¢m¢nts Page 6
HAM bire R tntm ot to th Finan rE 31st Deeember 2 21 AccouYfiNG POLICIES Bsis of preparing the fiDantil stattnh¢nts Thc financial statements of the charity. which is a publi¢ b¢n¢fit entiry under FRS 102, have been prepared in Accordance Thith the Charities SORP IFRS I02).Acntirtg and Rwrtin8 by Charities.. Statement of Recommended Practice applicable ch8ritics preparing their accounts in ac£ord3n¢e with th¢ Fin8Jhcial Rcportins Standard appli¢abl¢ in th¢ UK and R¢public of Ireland (FRS 102) (effcctivc l January 2019),. Fin2D¢ial ROnI8 Standard 102 Yh¢ Financial R¢ponin8 Stsndard applicable in the UK and Republic of Ireland. atKI th¢ Charities Aci 2011. The financial stalements have been prepared under the historical cost convention. with the exceptiOD of inv¢5th]eni$ which are included a¢ markel value. All inwm¢ is r¢rogniscd in th¢ Slement of Finan¢io1 Artivities once the charity entitlemeni to the funds, it is probable th2t the income will be received and the amount can be measured reliably. Expendltvr¢ Liabilities thre rewised as expcnditUTf st a5 there is a or o)nstsu¢tive oblig1 ¢omrnÉ¢¢ing the charity to thot expenditure. it is probable a transfer of cconomic benefits will be required in settl¢m¢ni and the amount of thc obligaiion can be measurcd lIablY. Expcndilurt IS ToUnted for on an x¢ruals basis and has bcen cla55ifi¢d under headirt8s that a88re8#te 8Jl cost related th¢ ¢ate80ry. Where costs cannot bc dircctly Aitributed to particular heodin88 they have been alktrd to 1vItieS on A b&1 %111ent with the e of r¢50UfC¢S. Orants offered SUbjt to conditions which have beett met the year end dat¢ w¢ noted as a commithient but not accrned as expenditure. Sto¢k$ Stocks are valued at the low¢r of and n¢t 111$¥ble value. after rnaking thie alknv4nc• for ob5ol¢t¢ and slow rnoving il¢ms. T&iAtIou The ¢lwity is exemy fmm tsx on its charitable aetivitiu. Fund ce0untig Unr¢strict¢d (unds b¢ used in accordance with the charitable objectives at the discretion of th¢ trnstees. Rc6tricted funds ¢an only be used ftlr particular Testricted purposes within the objKts of the charity. Restrictions arise when specified by the donor or whett filnds are raised for pani¢ular restricied puTroses. Further ¢xplana¢ioD of th¢ na¢yr¢ and puryw of fimd is included in th¢ notes to th¢ fitsan¢ial slatements. tK)NATIOYS AliD LEGACIES 31.12.21 31.12.20 rknnations Gift aid Legacies Subxription$ Sundry incomc 5.960 ioi 51,913 6.087 98,641 12.410 482 14,184 109 533 DonutiOll5 in 2020 tnclude £50. rcceivcd from the The Royal Hampshir¢ Regiment Comrade5' Association. Pag¢ 7 continued...
men OTHER TRADING AcfiviTIES 31.12.21 31.12.20 Shop income R¢sear¢h fees 6.558 953 968 150 7.511 INVEsfME]YT II%COME 31.12.21 31.12.20 Deposit xcount interest 23 74 CHARITABLE ACtIVlTIES cosrs GrAni fundrng of activiti¢s (s¢c note Direct Costs 6) Tot411 Museum support 283 283 Oarden supwjrt 639 639 GRANTS PAY ABLE 31.12.21 31.12.20 G&rd•n supN)rt 639 SUPPORT CO Manogement Finance Totals Other resources expended 50 continued...
TRUSTEES, REMLNERATAON AliD BEI%EFI]S There wer¢ no trustees, r¢muD¢ratiOD OT otheT bw¢fits for th¢year ended 31sl December 2021 nor forth¢ y¢ar ended 31st De¢ber 2020. Trust•21' eipeD¥8 There w¢r¢ no tru5t¢M' expenses paid for y¢ar tdeA 31MDeMber202] nor for the yw ended 31st December 2020. CO.MPAIL4TIVES FOR THE STATEMEhY OF FINNCIAL AcfiviTIES Royal Hampshire Regiment Me4norL41 GardenTrust Roy81 Hampshirt R¢giment TotRI funds INCOMK AND EWI)OWIMENTS FROM Donation5 le8acie5 70.370 99.163 169,533 Other tradin8 a¢tivities Inv¢gtm¢ot incorn¢ 74 74 Total 71.562 99,163 170.725 EXPENDITURE OY Raisin8 fund$ 1,073 1,073 Ch#rliblt Acilvltk4 m%¢ support 20 20 824 Qarden sUPFXJrt 824 (Xher 62 62 Total 1.155 824 1,979 NET lliCOVIE 70.407 98J39 168,746 Tr4nrfen brtwezx Ne¢ movemeot in funds 115.844 52.902 168.746 RECONCILIATION OF FLNDS To¢l fvndi brought forw•rd 136.795 36.702 173,497 TOTAL FLThI)S CARRIED FORWARD 342 243 continued...
io. FIXED LSSET INVESTMEYTS Unlisted investmet)ts MARKET VALL,E Addits0rt5 NET BOOK VALUE At 31$t Decejnber 2021 At 31st December 2020 There were no inveslmenl assets outside the UK. IA. STOCKS 31.12.21 31.12.20 Finished 8ofyJs A2. CREDITORS: AMOUKtS FALLING DIJE WITIIIN ONE YEAR 31.12.21 31.12.20 Othercreditors 13. IOVEMENT IN IIL'.NDS N¢t rnovement in funds Al 31.12.21 Ai 1.1.21 Unrestrleted Royal Hampshire Regiment Museum Royal Hgmp5hir¢ Regiment Memorial GardenTrust 252.638 22279 274,917 16 237) 342 348 285 TOTAL Fi,'NDS 348 Page IO continued...
13. MOVEMEI%T Th FiiNDS- eontiDUtd movetttént in fund& ineluded tti the alwe art &9 follo.. Incoming Resour¢e$ expended Movement infvr Unrestrlrted Royal Hampshire ReKimént Museu Royal Hampshire Regiment Memorial GaTdenTrLhSt 25.537 13258) 22279 TOTAL FUNDS Compjrntlves for movement In Net mov¢m¢nl ID fitDd$ Trnngfers belween funds At 31.12.20 At 1.1.20 Unrestrlrted funds Royal Hampshire Regimerti Museum Royal Hampshire Re¥imtnt Lmcrnorial QardenTrust 136,795 70,407 45.437 252,639 45 437) 173497 TOTAL FuDs 173497 342 243 Comparativé net movernent iti furtd4 in¢luded in the above #re u folk)w3: InmIng r¢59urc¢s Resources ¢xp¢nd¢d Movemcnt in funds UnTeytrlded fuDd* Royal Hampshire R¢gimeftt Museurn Royal Hampshir¢ R¢gim¢nt M¢morial GardenTSt 71.562 (1,155} 70,407 170 725 TOTAL FUNDS 170725 Pagell continued...
Roval Ha hir¢ R ¢D¢ Mw¢u ottt to tht Fln•ttel#l State 13. MOVEMEKf IN FL'NDS- etht1tsed A curtent year 12 months and prior year 12 Months wmbilltyl wbitson ts follow¥.' 4d movement in funds Transfers betwe¢n fvnds At 31.12.21 At 1.1.20 Unru¢rfcted fund• Royal Hampshire Regiment Museum Royal H8mpshir¢ Regiment Amcmorial GardenTrust 136.795 92.686 45.437 274.918 173 497 174 788 348 285 TOTAL FU4'DS 173 497 174 788 348 285 A curY¢nt yw 12 months prior year 12 wnthS c4mbin¢il net movement in fithds, included in the above are ag follows.. Incoming Re50ur expended Mov¢meTht in funds Unrtltrleted Royal Hampshir¢ R¢gim¢nt Museum Royal Hampshire Regiment Mernoriai GaTdeDTnwl 97.09) (4.413) 92,686 101405 19 303) 174 758 TOTAL FUNDS 23 716) 174788 14. RELATED PARTY DISCLOSURLS Th¢r¢ w¢r¢ related PW tranlOn9 for the y¢ar Mded 31 Deeember 2021. Page 12
bSre R ent of FinaDciI 31.12.21 31.12.20 INCOME AND ENDOWMENrs DonatioD# and leR•fies Donations Gift aid Legacies Subscriptions SuDdry itieome 5.960 51.913 6.087 93,641 12.410 482 14,l84 20.245 169.533 Other trdin8 ttivltlo Shop incornc ResCah f 6.558 953 968 150 7,511 InveslmeTrt lTh¢ome D¢posit a¢couThi intere5¢ 23 74 Tot•1 Inc•mlM8 re*ourees 27.779 170.725 EXPEYDITURE Other trAdlng a¢tlvltl PUhSe$ 2.764 1.073 ChxritAble Aetlvl¢l Gdert maini¢nan Subscriptiorts Grts io individuals 2.840 283 639 824 20 3.762 844 spport fojts ManAgement Adminisuation Share of tswst costs 161 15.161 FIte Bank ¢har8es 50 62 Tothl r¢50ureex exprnd¢d 'et Income 168 746 This pa8¢ does not fonn part of the ststhtory financial statements Page 13