Royal Marines Historical kniety
Registered Charity 274285
YEAR ENDED 31ST DECEMBER 2024
Report to the Council and to the Members
Introductlon: The accounts presented lo you have teen prepared on an Income and Expenditure
basis following the format recommended by the Charity Commissioners. This is a change from previous
reporting periods. and now includes non-cash tran￿tionS such as depreciatson elc. This change in
accounting treatment was agreed by the Council al ils meeting In March 2025.
Subscrlptions.. We saw a moderate increase in membership subscriptson income in year, Ihou9h did
not meet budget. While oui In¢￿8$ed outreach In year did lead to an increase in new members these
were partially offset by a number of members who were removed from the roll due lo non.payment of
subscriptions. Our base does appeal to te healthy when viewed against historic numbgrs.
Sale of PubllcallonJ'. Ir￿orne from sale of publicat￿n$ is up considerabty on last year and is back lo
2022 l¥vel¥. Oui ielations wl¢h the RMA managed by Tony Slckeimore contjnues to b8 a $lrong. Il not
vital, income stream lor the Organisat￿n.
Postage and Publicatlon• Productlon Cost8.. Even with only one Special Publication sent out lo
Membèrs In year, the iner¢asing costs ol postage meant we spent more than in previous years and
exceeded budget We continue lo explore the mo$1 cosl*ffeetive ways ol sendift9 hard Copy
publication$ and. longer leTm, we will need lo consthr e￿trOn￿ ver5￿￿$ of some outputs for some
Members.
Olh•r Exp•n808: 2024 being the anniversary of D-Day saw a Major out￿8¢h programme
undertaken by the Society. Wlh funding provided by the RMA we purchased a lange ol equipment lo
undertake travelling roadshows, Inleracling with hundreds ol members ol the public lo carry out our
charitable activities lo e<lueate them on the history and traditions ol the Corps. That equipment will
stand us In good stead lor similar activities in 2025 to recognwe the end of the Second Wortd War in
Europe and the Far East.
Summary.. Total Assets stand al £52.40712023. £47,7811 ofwhich £22.87012023, £24.0841 comprises
cash al bank and in hand, ￿ the So¢*ty's finances remain I￿￿￿1.
This has been a salisfaelory year for the Sttiety with strong income considering the production of only
one Special Publlcaiion, ieaoing io a small accouniing SUTPIUS.
We rernain indebted lo Graham Figgins an¢J his Team from the TC Group for continuing lo act as the
Independenl Examiner for our acwunts.
Dr Rob Granger FCCA CIA CBCI Honorary Treasurer
31 July 2025

Royal Marines Historical Society
A¢eounl• lor the y￿r endod 31#t D8e•mb•r 2024.
Ind*wndont Enmln•rf• Raport to lh• TruBt••• of Roy•l M•rlrn• Hi•toAcal Soci•ty
I report on Ihe attthd 8￿nIS olth? dwnty for the yearwthd 31* D8e•rnber 2024.
A••pon•lbllltlo• Iwl• ￿ v•port
As the charity's trusteos you are reiFrf)n8ible for Ihe of the accwils in ￿rd8￿ with th
r•quir¢ment5 of IhB Ch*ities A¢1 2011 Ithe N£V).
I report in respect of my exarninal'on ol th• chanty's accwnts carried oul undw sedion 145 of Ihe Act and in
rrying my examinat￿n I have folbyèd all Ihe a￿￿￿ble DireclK)ns gNen by th• Charity Commission under
8ecli¢)n 145 151 (bl ol the Act.
Indop•nd•nt•xamlMrf• •l•t•rn•nt
I have ¢tyiWot•d my •xaMin0tK￿. I confirrn thal ￿ m•t•MI matlorn have ))me to my attent￿ in ctyr*ctK*n vrilh
the examination 9Ning mo CAU￿ lo bdieye th&t in arry rnatwipl rtspoct..
ACC￿nI1￿￿ recorth rwt k¥yl kni i¥¥wa vfuwi Llwiily •• r•wthl IX* of ihe Act. or
I havg no corK8ms and have come no other matt•rn in tonnectifm wilh the examination to whKh att￿trOn
•ts)uld be dfawn in thi8 report in ord8r lo enable a ur#J0rnt￿dw￿j of the accounls lo bg r*achod.
Graham Flgglns F.C.A
TC Group
Port$moulh

F<oyal Marines Historical Society
Charity Number.. 274285
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024
Rèstricted
incom
funds
Unrestricted
funds
Total thls
year
Total last
year
Fixed assÈts
F01
F02
r04
Tanglbl• a8¥ets
{Not• 31
4.970
4,970
872
Total Ilxed assets
Current assets
4,970
4,970
872
Stocks
(Note 41
23,927
22,825
Debtorn
{Not• 51
Cash at bank and In hand (Noto
213
22.870
24.084
Total current ass•ts
Cr•dltors'. amounts falllng du•
wlthln one y&ar
Not ¢urrnnt ass•ts/(Ilabllhles)
47.437
Total net assets or Ilablll￿s
47 994
Funds of the Charlty
Re8trlct•d incom• fund8 (Not• 7)
Unrestrlcted fund¥
47,437
Torjl funds
4.970
52,407
Brigadier Nick Pounds MA- Chairman
Dr Rob Granger FCCA- Honorary Tre85urer

Royal Marines Historical Society
Charity Number.. 274285
STATEMENT OF FINANCIAL ACTIVITIES 31 DECEMBER 2024
Unrestrlcted
funds
Restrfctgd
Income funds Totsl funds
Prlor year
funds
Incomg
Donations and legacies
Charitable aclwities
Other trading activities
Investments
313
6.686
6,999
300
17,419
6918
150
13.063
167
187
rotal
Expendlturè
Raising funds
Charilèble activrties
Othor
27.186
3.006
4.093
21,401
3,361
3,096
Total
30,282
Nel In¢omellexpgndltur•} Ixfor•
tax lor thg roportlng yrlod
Tax payable
N8t Incomèll•xpendlturel aft•r t•x
belor• Investmont g*ln8llloss•sl
Nel gainslllossos)
on invostments
Net Incom•lloxpondlture)
Transters b9tween funas
1,820
2,593
4.413
25
25
1,820
2.377
557
4.413
25
2,377
4970
Net movement An funds
Re¢onclliation ol
funds..
Total funds brought lorward
Total funds carried fon¥anl
25
557
25
Brigadier Nick Pounds MA- Chairman
Dr Rob Granger FCCA- Honorary Treasurer

Notp 1
8as1s of preparatlon
1.1 Basis of ac¢ountlng
These accounts have been prepared under the historical cost COnvent￿n with items re￿gnised al ￿$t
or Iran$a¢lion value unless otherwise stated in the ￿levant nolelsl to these accounts.
The accounts have been prepared in accordance with.
Ihe Slalemenl of Recommended Practice.. Accounbng and Reporting by Charities preparing
their accounts in accordance with the Financial Reptsrting Standard applicable in the UK and
Republic of Ireland IFRS 1021 ISSl￿ on 16 July 2014." and with"
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
IFRS 1021. and wrth"
IIIE Gliariliws AL'I 2011.
1.2 Golng Concem
le operating In an unstable financial environment. the Trustees have taken steps to review our short-
term a¢livilies, which are largely discretionary, and ensu￿ they a￿ commensuiale with our available
funds. Al the same lirne, they have set out steps to pro<luce a longer-lem strategy to ensure the ongoing
viability of thg organi$alion while achieving rts Chantable Oty"ectNe$.
Wlh these active steps being laken lo manage the Operat￿n$ ol ihe Charity, and the resources held In
reserve5 and free cash, th? Trustees a￿ confident that the financial stalemenls can be prepared o n a
going concern basis.
1.3 Chang• of &¢¢ountlng poll¢y
Thg. 8r.r.niJnl# prpsp.nt a tnjp anrt fAir vw4 and Ihe xcounting polieios adopted are tho$• outlin•d in
Note 2 Previous years accounts were Pfepared on a receipts and payments basis and the policy has
been changed lo an accruals basis 10 gNe a bètter picture of the Slate of the charity.
1.4 Chang•8 to a¢¢ountlng e8Umat•¥
No changes to accounting estimates have occurred in Ihe reporb'ng period13.46 FRS 102 SORPI.
1.5 Mat¢rlal prlor yoar •rrorn
No material prior year error have been idenlified in the reportirMJ period13.47 FRS 102 SORPI.
Note 2 Accountlng pollcle•
2.1 Incom•
R¢cognltlon ol income
These are Included In the Statement of Financial Activitw ISoFA} when..
ihe charity becomes enblled to the resources,
il is more likely than not that the trustees will receive the resources., and
the monetary value can te meosuied with sufficient ￿lIablIrtY.
Offsettlng
There has been no oflsetting of assets and liabilities. or income and expenses. unless required or
permitted by ihe FRS 102 SORP or FRS 102.
Oonations
Donations are only Included in the SOFA when the general income reCognit￿n criteria are mel15.10 10
5.12 FRS102 SORPI.
Volunteer help
The value of any voluntary help weived is not irKl¥Jded in the accounts bLrt is described in the trustees,
annual report.

Income from Interest. royaltles and divldends
This is included in the accounts when receipt is probable and the amount receivable can be measured
reliably.
Incomg from memborship subscriptions
Membership subscripltons, wh￿h gives a member the right to bLry services or other beneffts. are
recognisèd as income earned from the provisM?n of goods and services as income from charitable
aclivtties.
2.2 Expenditure and Llabllltlès
Liability recognition
Liabilities are recogn15ed where il Is more likety than not that there is a legal or constructive obligation
committing the charity lo pay out ￿sourceS and the amount of Ihe obligabon can be measured with
reasonable certainty.
Governance and support costs
Support costs have been allocated befvleen goveman¢e costs and other $upport. Governance cos15
comprise all ¢o$ts involving public accountability of the charity and 115 compliance with regulation and
good practice. Support costs Include central lunclions and have been allocated lo activity cost
r.all￿Ar1￿# nn A hA8i* ex￿81%1*nI with thA ii$fi nl rfisoiirrths
Dèferrod income
No malerial Ilern of delerred income has been included in the accounts.
Cr•dltor8
The charity has credrtors which are rneasured at Sett￿rnent amounts less any trade discounts.
2.3 A¥¥et•
Tangible fixed assets for Lbse by charty
These are capiialised if they can be used for more than one year, and cost al least £500. All assets
are depreeialed on a straighl-line basis. an(J the dep￿claI￿On rates used a￿ as follows..
IT Equipment- 3 Years
Office and exhibition equipment- 3 Years
Artsvork and Displays for exhibitions- 5 Years
Stocks and work In progress
Stocks held lor sale as part ol non<haritable trade are measured al the lower of cost or nel realisablo
value. Goods or services provided as part ol a charitable activity are measured al net realisable value
based on the Service potential provided by items ol stock.
Debtorn
Debtors (including trade debtors and loans receivable) are measured on initial recognition al
settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they
are measureil at the cash Qf Other c0nsKlerat￿ft expected to be I￿eNed.
Current asset investments
The charity ha5 cash and cash equivalents wrth a maturty date les5 than one yeaT. These include
cash on deposit and cash equivalents with a maturity date of less than one year held lor investment
purposes rather Ihan to meet Short leTm eash ￿MMItMents as they lall due. They are valued at fair
value except where they qualify as basi¢ finan¢ial instruments.

Note 3 Tangible Fixed Assets
3.1 Cost or Valuations
Freehold
land &
buildings
Other land &
buildings
Plant,
machinery
and motor
vehicles
Fixtur¢$,
rittlngs and
equipment
Total
Al Ihe
beginning of
the ear
Aaailions
Revaluations
Dis
osals
Transfers '
Al end of the
ear
872
872
7,285
8,157
8,157
3.2 DepreclatSon and Impalmients
Fr•ehold
land &
bulldlng
Othèr land &
buildings
Plant.
rnachinery
4nd motor
vehicles
Flxtures.
flttings and
oqulpmgnt
Total
Al the
beginning of
the year
Dis
osals
De
reeiation
Impairments
Transfers
Al end ol the
ear
3.187
3,187
3.3 Net 8ook Value8
Freehold
land &
bulldlngs
Olhgr land &
buildings
Plant.
machinery
and motor
Vehicles
Fixturos.
fittlnas and
•qulpment
Total
Nel book
value al the
beginning of
the
ear
Net book
value al the
end ol the
ear
872
872
4.970
4.970

Note 4 Stocks
Stocks
For Resale
Donated Goods
For
For Resale
Distrlbulion
Work in
Progress
For
Dlstribution
Charitable
activities
Openin
Added in
riod
Expens8d in
oriod
aired
Closin
Sub Total
Other tradlng
actlvltl•s
enin
Added in
riod
Expensed in
eriod
aired
Closin
Sub Total
Total Thls
Y•ar
Total
prevlou•
Y•ar
21,175
1,102
22,277
21.175
Note 5
Debtorn and pr•payment•
Thls
•ar£
L48t
gar£
Trade debtors
Prepayments and accrued
income
Other debtors
Total
213
213
641
641
Note 8
Cash at bank •nd In hand
This
ear£
Last
ear£
Short term cash Investments
Iless than 3 months maturity
date
Short term de
Cash at bank and on hand
Olher
Tvtal
7.374
15.495
7,323
22.870
24.084

Note 7
Detsils of material funds held and movements during tne reporting perfod
' Key: PE- pernianent endowment fund$,. EE - eX￿nd#blO endowment funds; R- restrlctgd
Income funds, including Special trusts. of the charity. and U - unrestricted funds
Expgnditure
Transfers
Fund names
Purpose
and
Rèstrictions
Fund
balance8
brought
fopward
Income
Fund
balances
carried
forward
Unrgstricled
Unrestricted
47,994
32,102
30,282
12.3771
47.437
D-DaylS
Re<tnrtpd for
vse for D-
Dayls
exhibitions
6.686
4,093
2,377
4,970
IRI
Total
Not• 8 Tru¥tts Exp•n$•8
eofex
n8e$ relmburs•d
Thls Y•ar £
Travel
Subsistence
Ac¢ommodation
Tot•1
72
These expenses were paid to Trustees.