Chaiity règistration number 280060 THE ROYAL MILITARY POLICE MUSEUM TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
THE ROYAL MILITARY POLICE MUSEUM TRUST LEGALAND ADMINISTRATIVE INFORMATION Trustees Ex.Offi¢io'. Brigadr S L Piinsle-smtth Warrant Officer {Class 11 J RaddtffeAGC IRMPI Major M Tumbal AGC IRMPI Elected: Dawd W Evans VR Jules Kenselt-woodjng FHA Tina "Inan MA IDunelml Director Fund Manager Curater Collections Officer Museum Assistsnt Cone1 J T Green OBE Major S E Brooks MT R J Callaghan BA IHons) MTA T B¥ayJey Mrs V A Betbson Charity nUmr 2801 PnCIpal addres$ Regimental HeadquarteTS. Royal Military PLlice The Old Stables, SouthwK* House Southwck Park {Postal Pnt 381 Nr Fareham Hampshiie P0176EJ Auditor SumetAvdrt Piper House 4 Dukes Court Bognor Road Chi¢hesler West Sussex P019 8FX Bankérs Barclays Bank pk 74175 East Street Chichester West Sussex P019 1HT CCLA COIF CharTties Managemenl Ltd COIF Chatrty Funds 80 Cheapside London EC2V 60Z Invostment advisors 8arday's Wealth and Investmerht Management 300 Poole Road 8oumemouth BH1 2BW
THE ROYAL MILITARY POLICE MUSEUM TRUST CONTENTS Page Trustees, report ststernent of Trustees, responsilx"lrties Independent auijitorfs report Statement ol financial aCtItieS 10 Balance sheet 11 Notes to the financial statements 12-23
THE ROYAL MILITARY POLICE MUSEUM TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trusteès present their annuzl report and finanual staiements for the year ended 31 March 2024. The finanryal statements have been prepared in acLX)Idance wilh the ac£ounfing poliaes set out in note 1 to the financial 51atements and comply with the trust's Oeed. the Charities Ad 2011 and "Accounting and Reporting by Chanlies.. Statement of Recommended Practice applicab to cha¥ities prepanng their accounts in accordance with the Finallcial Reporting Standard appli(able in Ihe UK and RepubliG of Iieland IFRS 1021" las amended for accounting periods commencing from 1 January 20191 Obj•clives and activities The Royal Military Police Museum is an Unino)rporaled Charty (Regisiration Number 2800601 established by a Charitable Trust Deed on 29 August 1979 and varied by Sthemes of the Charity Commission dated 30 March 1988. and 4 January 1993. respectwefy. The Charity is administered from: Th8 Old staes IPoslal Point 381 Southwick Park. Nr., Fareham, Hampshire. P017 6EJ Day-ttrday managernent of thè Charity is vested in the Museum Director_" Cok)nel J T Green OBE, the Regimental Secretary, Royal Mililary Police. Obje¢ts of thè Charity To uphold the tradrtions of Ihe Royal Military and perpetuate its deeds. by enstJring that the Museum collects, documen15. preserves. 8xhibits. and inlerprets material ewdence and associated infomation relating lo the worldwide aclivities of the natron's Royal Milrtary PiCe and ils antecedents and assoaated irKividuals in SL5PPOrt of the Uniled Kingdom and its interests and to en)le people to expbre the Heritage Colledion foi inspiration, leaining, research, and enjoyment. Public Benefit The Trustees have paid due regard fo Ihe Charity ComMiss'S 'Guide on publ Benefit. in de(ading what adivilies the Charity undertakes and ensure that the Royal Milrtary Police IRMPI Museum collects. documents, preserves and prowdes access to material relaling to the worfdwde acb"vtlie5 of Ihe natTron's Milrtary Police land its antecedentsl. which contnbute5 and has contributed to the defence of Ihe nation and ils interests. Most importantly, the Trustees also ensLJre that the Museum uses and inleTprets the rnaterial it preserves lor the education and benefit of members of His Majesty's ATmed Forces and the public. of all ages and all bathgrounds. Finally, in supporting the seNng soldier. the Royal Milrtary Museum Trust has also conlributed diredly lo improving the effectiveness and esprit de corps of the nab"on'5 Milrtary Poli¢e and Ihe moral componenl of fighting power.
THE ROYAL MILITARY POLICE MUSEUM TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achl•vèm•nts and perf0mnCe Major challenges and opportunitias The greatest challenge facing the Museum during the peiiod under report was the announcemenl in lae 2023 that the Station authorities were planning to demdish Tedder Bvilding." ¢utrenlty the horne of the Museum's Reserve Collection. Teddei had suffered some degradab.on over recent years. and Ihe most wlnerable artefacts in the collection had already been rnoved into the wnain museum buikling_ A vague timesca of "wilhin the next financial yearf was given for the demolition. leading l(F iobusl wnversations pointing out the legal posrtion ws-a- vis the Museum's extant Lease wrth the Seet3ry-of-ste for Defence. The Lease slated that any move iesulb.ng from an MOD decision Should be at zero cost lo the Museum. and that attematNe accommodation must at least be equivalent in terms of quality and footprinl lo the existing building. Liaison with the Quartermaster identified a surtable alternative and the task lo vacale the tsjilding fell (o the Collections Offiw and Museum Assistant. The other challenge facing the Museurn has been ihe disbandment of the Historic Vehide Rèstorath"on Group IHVRGI. A part of the Museum lor fifteen years, the HVRG reslored and displayed the Trust'5 wllecb.on ol veteran wheeled Vehe$ and motorcydes however. Int39 cost of rnaintaining vehide5 as ro8d worthy "runners. ralher than stalic displays had been idenb.fied by the Museum's managernent as a potential saving. Ir) addrtion, the Station's Hearth and Safety Advisor undertook an inspeclton of Ihe Group's work area raised a nurnber of concems over unsafe work practices and afler an agreed period, the scale of the problems identified, and rA)sl of resolution became untenaNe. and the Trustees agreed ihat ihe Group be disbanded. At same lime. Geoffrey Safvetti TD Esq.. the kading light of Ihe HVRG. slood down as a Museum Trustee. The opportunities identified by this course of action. not least in freeing up slorage space previously identified as storage lor the Reserve Collectron, be acted upon in the forlhrx>ming fiscal year. Museum Volunteer¥ Sadly. 2023 saw ljwo ol our long-standing v(Aunteers retire due to ill health." RMP vetèrans Rob%n Lacey and Jai Duncan had volunteered at the Museun foi over a derade and Iheir long sennce and diligent approach lo a vèriety of tasks were importarrt in helng lo rnaintain the exacting standards of the Museum and lo support the slafl. 11 is vitsl Its allow the volunteers lo work to their strengths. and the latest addition to Ihe team of volunteers is no exception,. Ms Smythe joined the leam in lale 2023. volun(eering alongside her fvll-ts'me job. The titning was forturtous, as the staff were mowng the textile collection Irom the slores lo the Museum and part of Ms Smythe's expertise is in conservation and she Is now condilion cherkn. iemedial conservation and Ihe (x>trect ifrstorage of the Trusts dothing and textile artefacts. Museum Wisitors It is gratifying to repori that wsitor numbers continue to rise. Trmth figures for Ihis period overtaking the total for the year 2022123, by just under 10°h. Curated wsrts ol the D-Day (Operation NEPTUNE) Map Room In Southwick House, continue to be popular: aTthough due to the Te-pOr11iS1rlg Museum task5. the nurnber of curated briefings wefe ieduGed. Nonetheless the income from Ihe visits resulled In a wekome additjonal income stream and organised visrts came from a variety of groups induding three from Hidden Histones. together wtth groups from The CounlerterrofTsm and Security and Glob Force Proteth"on Counterterronsm Border Poli(xng diOnS of thè UK'S Defence Science and Technology Laboralory IDSTL.) Allied military wsits Induded contingents of staff and ftsm)er alumni of The Mubarak AAbdUl1h Joint Command & Staff ColEege in Kuwart. the Joint Warnor Studies Department ol the USAF Ali War College. Monlgomery. Alabama. and Ihe US Air Force Reserye Officer Training orp5 al the Bngham Young University. Utah. Academic visrtors induded groups from The General Dawd H Petraeus Centre for Emerging Leaders at The Institute lor the Study of Wai. Washington DC. The Centre lor Piesidenlial History at Southern Metho(list Universrty. Dalla5. Texas. The George Washington University in Virginia. and the Baylof Universty from Waco. Texas. Ctwlian groups indtjded the University of the Third Age's Dorking Military History Group, and the Fareham and Gosport Branch of Parkn'nson's UTrC
THE ROYAL MILITARY POLICE MUSEUM TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Burylen Gallery The beginning of the year saw the completion of work to HMS Dryad's Old Chapel. It was decided that this display space would be re-purposed into a meetingthriefing room and conference space as well as a gallery to display the Museum's Art Collect50n. The project was Managed by Toby Brayley. the Colléctions oifice, admirably sUPPOrted by Museum Assistant WkY Bettison. They undertook the decoration and designed the displays. The generous gift from the Adjutant General's Corps of a large flat-screen TV with audio-visual facilrties makes this space ideal for presentations and it has been used lor school trisils. committee rneetings Iiom across Defence, delivering lectures as well as preparing st(Jdents for their gradualions. Although pntnarity used by the RMP 'family." oulside agencie5 have used the gallery and it is planned Ihat this lacility will provKle addrtional income in the future. Social Media Presence The main online presence for Ihe Mtjseum continued to be its Facebook page_ This year saw a total ol more than 4.100 followef5 and a reach of nearfy 60.0. Facebook htt S..1A4¥W f3 omlThe-Ro al-milila Police-Museum-1 14 1932656nfref-ts postings ¢tsvei a variety of topics. including new acquisitions. museum new5, and personalitEs as well as Inteie5ting snippels from Corps history found during the ongoing digitisation of the Archive. One post leaturing Sergeant W R Thomas MM achieved an astonishing reach of 21,000+ people in the space of a week. Maintaining links wilh ihe semng cohort. and regular oros&posting with 1 Military Police Bngade's page. help5 maintain heritage awareness acoss the capabilty- A large amount of information has beèn added and a considerable number of rtems offered lo the Museutn as a resutt of ese posts. Militsry Police Database The database of former members ol the Corps and its antecedents "Is It a Redcap your family?- is now well eStaiShed and since the last report. a large amounl of data has been addèd wlh the total number of Indiwduals currently Iisled at 104,OCN) soldiers who seNed in the Prov05t "Atrn, between 1813 and 1950. During the reu>rding period. the total number ol fields containing data rose from 690k lo 845k. Regislrations for the site result in purchases in about 35.10 of cases and wtth 480 registrations recorded during the year. and 190 profilès being purchased. £475 was added to Mu5eurti funds. All purthased profiles result in contact wrth the Museum to provide additional informab.on to add lo the profiles. New Acquisitions The Museum continues to add to ils collection. albeit wth a limited budget for purchases, however. a nurnber ol donations were reived. an important link to Ihe immediate Post-war period was Èhe donation of a photO9raphiG archive of Lance-corpoial (Lcpll Robert Mdhuish who was part of the Proteelion Team assigned to Lo1 Birkett PC, Brilian's 'Alternate Judge at the Intemabonal Military Tribunal. held at NufflbUrg {194&1946.1 The RMP and ils antecedents allracl a premium at auction. particularty where medals are concerned. so it was a delighl when the Museum was offered the grft of a parlicularly important medal group and Its accompanying archive. AclinSergeant IAISgtl William Thornas landed in Normandy on D-Day and two weeks latei was awarded the Military Medal as a Pointsman on a pass through a minefield at Escoville where three of his colleagues had become casuahies. An extremety rare part of his archwe are two lotudel han¢drawn maps ol the landing's beaches. issued in early June and due to the ephemeral natu¥e of the media. very few examples survive. and to have two in the Collection makes this an important addition to the history ol the Ctrps. cotning to light as preparabons to commemoratè the 80th AnnNer5ary of the Nomiandy Landings galhered momentum. In Novernber. the Museum purchased the archive of Corporal Icpll walla -Punch- Glue who had transferred into the Corps of Military Police from ihe Royal Sussèx Regiment in 1941 and as a resurt was part of the embryonic Provost Traffic Control ITCI Win9 System_ One unusual item is the embroidered cushion frotn North Aliica which bears the Coips badge under George V rather ihan the correct George Vl. It doe5. however, appear from his photQ9raphs that Glue actually wore ihe prewous monarth's badge on his own cap rather than the Issued one.
THE ROYAL MILITARY POLICE MUSEUM TRUST TRUSTEES. REPORT (CONTINUED R)R THE YEAR ENDED 31 MARCH 2024 Budget 2023124 on again, the Museum received a finanryal grant from the AdJunt-Gene18I'S Corps Assouation lowards its running costs, which helped redu the shortfall belween Ihe Museum's income and expendilure. particularly slaff costs, lo a manageable level. This grant. togethef with a generous donation 01 £10.OtXl, and a bequest of £2.720, helped the Museum to pertorni within lis budgelary constraints_ Support to MoDIOutside Agencies A key function of the Museum is (o support for the semng cohort. Famfliarisation vistts have taken plaeE fo¥ potential transfèrs into the RMP. logethef wslh Offir Cadets frorn Ihe Royal Military Academy. Sandhur5t IRMASI considering a fLrture career in Ihe Corps. All RMP Phase 2 Urade Trainingl trainees visit the Museum when they are given a guided tour using the artefacis to illustrale the varied duties undertaken by the Military Police. The Museurn arthive, together wrth the expertise. help and advice of Curatorial staff have enaNed a number of RMP Unrt5 and individua15 to undertake various research projects. as well as helping prepare soldiers for battfield studies, Short Terrr Trainin9 Team deployrnents. and engagerllent with Ald and Alliance Corps etc. MOD groups and Delence partner5 MStb"ng the D-Day Map Room a alsts encouraged to visil the Museum as part ol Ihe'southwick Park Experien.. Perfoman¢¢ Stati$tles Overall Museum v>51t5 in pèrson of 4030 saw an inuease on 2022123's figure of 3710 but wwe still significantly lower than 2019r20'5 pre-pandemic figure of 7177. RMP-Curaled Map Room visits weTe 2719 (x)mpared to 2808 in 2022r23 and 5394 in 2019120. WehrtS for the relevant Museum Facebook pagelh fa ebo k corne.RO 32 showed a reach 0158.371 with a lotal of 4.100 followers. Incorne from bequests. donations, grants, and researth requests and Map Room briefings totalled £33.924_ Flnancial review The Charity has inue85ed its unrestii¢ted re$ by £18.828 to £329,055. Restricted reserves rained al £nil. Restricted funds represent amounts whith have been received for speL>fic purposes and which have nol y been spent. It is the policy of the Trust that unrestricted funds whid) have not been designated for a speafic use should be maintained at a level equivalent to belween three- and six-fflonth's expenditure. The trustees consTder that reserves at this level will ensure thal. in the event of a signtficant dTOP in funding, they will be able to Continue the Trusfs current acliwties while consideration is given to ways In which addih.onal funds may be raised. Thi5 level of reserves has been maintained througho¢Jt the year. The trustees have assessed the major iisks to which the Trust is exposed and are sa15sfied that systems are in place to mitigate exposure to the major risks. The trustees has assessed the major risks to which the trust is exposed, and are satisfied that Systems a¥e in pla to rnitigale exposure lo the major risk5. Strueture, govamance and management Management of the Museum is vested in the Trustees who are appointed in accoidance with the Declarations of the Ttusl Deed of 29th August 1979 Iwde paragraph 131. Ex-officio Trustees elect. In the first. instance individual Trustees lo a lirnit of 6. The number of indiwdual Trustees should nol fall below 2 in number thereafter. Individual Truslees are elected by the remaining Trusteès. Day-to-day management ol Ihe Museum is the responsibility of the Dire(lor.
THE ROYAL MILITARY POLICE MUSEUM TRUST TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustee8 served thJriThJ tr* year aThJ vp lo date dsTrJnatsJFe of Ihe finandal stalgmonts were: Brigadierv W Buck IChaTrrofTrusteesl reF4aced by BINjad S L P[S&smh on 16 June 2023" Colonel S F Boyd Iresjned 12 June 2024)" Warrant Officer (Class 11 J Miller laCed Ly Wawanl OffKer (Class 1) J Raddrffti on 30Au1 2024: Major M Tumball AGC IRMP)18r4XWJted 12 Junè 2024)," Damd Evans VR., Julos Kensett.WcM)diTrJ Fl Tina Ktlnan MA IDunelml- Ge• Safvettl TD Esquire Ireggned 30 klard) 20241 IDetAiL% of method of reL¥uitment and apwnlrnent of tnlee) None of the tnJsEees has any benefici81 interest In the cryny.PJl ofthelnrnlees a membws of the company and guarantee to contribute £1 in the event ol a windwig up. TheTrustses' port Yds approved ty the Board ofTntstees. gadl•r S Prin9 Chair of Tnjstees mlth Dated.. 26.2. 2[.
THE ROYAL MILITARY POLICE MUSEUM TRUST STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Irustees are responsible for preparing the Trustees. Report and the financial statements in accordance wrth applicable law and United Kingdom Accounting Standards (United Kingdorn Generalty Ap¢ed Awunting Practice). The law applicabk to charities in Eng13nd and Wales requires the trustee5 to piepare financigl statements for each financial year which give a true and fair wew ol the state ol allairs of Ihe trust and of the incoming resources and application of resources ol the trust for thai year. In preparing these finanual statements. Ihe trustees A require(1 lo-. seled suitable accounting poli(ies and then appty them cDnsistently.' - observe the methods and principles in Ihe Chanties SORP.. make judgements and esD"mates that are reasonable and pnjdent.. slate whether applicable accountiftg standards have been foll4d. subje(* to any fflaterial departures di5dosed and explained in the finanLaal statements" and prepare the financial statements on the going conixm basis unless it is inappropriate to presume thal the charty will continue In operation. The trustees are responsible for keeping sUffint accounting records that disclosè wrth reasonable a¢¢uiacy at any time the financial position of the trust and enable them to erksuie that the financial statements comply with the Charities Act 2011, the Chanty IA¢counts and Reports) Regulations 2008 and the provisions of the trust deed. They ale also responsible for safeguarding Ihe assets of the tWSt and hen for taking reasonable steps for the prevention and detection of fraud and other itregularities.
THE ROYAL MILITARY POLICE MUSEUM TRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ROYAL MILITARY POLICE MUSEUM TRUST Oplnlon We have audrted the financial statements of The Royal Milrtary Poke Museum Trust (the 'trust'l fof the yeai ended 31 March 2024 which comprise the statement of finanoal activrties. the balance sheet and the notes to the financial statements. including a summary of signthcant accounb.ng poliaes. The financial ieFK>rting frarnewo that has been applied in their preparation is applicable law and Unrted kn"ng¢Jom Accounting Standards, induding Financial Reporting Standard 102 Th& FinancN81 Reporting Stèndalll applicable in the UK and Republic of Ireland Iunrted Kingdom Generally Accepte(l Accounb"ng Practice). In our opinion. the financial statemerhts.. give a true and fair view of the stale of the charity's affairs as at 31 Marth 2024 and of its incoming resoUrS and application of resources. forthe year then ended- have been properly prepared in accordance wrth Unrted kn"ngdom Get7erally A(Lepted Ac£ounting Praotio". and have been prepared in acc4)fdance with the requiremenls of the Chan1 Act 2011. Basis for opinion We conducted our audrt in accordance with Inlematw)n StarKlards on Auditing IUKI {ISAs (UKII and applicable law. Our responsibilities under those standards are fvrthei de5Gribed in the Audito5 spOnsIbl11$[es for audit ol the finanoél slatemenls section of our report. We are independent of the trust in accordance wth the ethical requirements that are relevant io our audit of the finanryal slalements in the UK. induding the FRG'S Ethical Standard. and we have fulfilled our other ethical responsibilit$ in accordan¢e wrth these requirements. We believe that the audit evidence we have obtained is sufficFenl and appropriatè to pro*ide a basis for our opinion. Conclusions relating to golng Concérn In auditing Ihe financial slalemenls. we have nduded that Ihe Twstees. use of going concem basis ol accounting in the preparation of Ihe finaficial slalemenis is appropriate. Based on the work wè have performed. we have not identified any material UnrtaIntieS relah.ng to events or oonditions that, indiwdualty or collectively, may cast signfficanl doubt on the trust's ability to continue as a going concem for a period of al least twelve monlhs from when the finan(aal statemenls are authorised for issue. Our responsibifitie5 and the resrKJnsibilth"es of the trustees wrth respect to going roncem afe described in the rel£vant secb"on5 of this report. Other infomiation The other information ¢ompri5es the information included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible lor the other informah.on contained within the annual report. Our opinion on the financial statements does not covei the olher Information and we do not express any form of assurance condusion thereon. Our responsibilrty is to read the other information and. in doing so. consider whether the other inlormatson is malerially inconsisterkt with the financial slatements or our knowledge obtained in the course of the audit. 01 otherwise appears to be materialty misstaled. 11 we identify such materBI inconsistenaes or apparent material misstalements. we are iequireij to detemiine whether this gives rise to a mater1 misstatèment in the finanaal statements themselves. If. based on the work we have performed. we condude that the is a material misstatement of this other information, we are required lo ieport that lacL Vve have nothing to ptsrt in this regard. Mattèts ox which we arn requlred to rèport by exc8ption We have nothing lo report in respect of the following tnatters in reIOn to whith the Charrties (Accounts and Reports) Regulations 2008 require us lo report lo you rf. in oyr opinion". the inlormalion given in the finanual slatements is inconsistent in any matenal respect wrth Ihe Trustees. report". or suffiGient accounting records have not been kept". or thé financial statements are not in agreement with the auntIng records". or we have not received al the inlomiatyon and explanations we require for our audrt.
THE ROYAL MILITARY POLICE MUSEUM TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE ROYAL MILITARY POLICE MUSEUM TRUST Responsibilitre5 of trustees As explained more fully in the statemenl of Trustees. responsibilrties, the trustees are iesponsible for the preparation ol the financial stèlements and for being satisfied that they give a Itue and fair wew. and for such inlemal control as Ihe trustees deterJnine is necessary to enabje the preparation of finanual statements that are free from material misstatement. whether due to fraud of error. In preparing the Inanoial statements. the trustees are responsible for assessing the trust'5 abilty to continue as a going concem. disdosing. as ap1¢able, matters related lo going concern and using the going Concern basis of accounting unless the trustees either intend lo cease operations, or have no feali5b"c altemative b(tl to do so. Audwtols responsibilities for the audtt of the financial $tatements We have been appointed as auditor under seclion 144 of the Chanlies Ad 2011 and report in accordance with thè Act and relevanl regulations rnade or hawng effect thereunder. Our obj'ectives are lo obtain reasonable assuiance about whether the finanryal slatemenls as a whok aFè Iree from material misstatement. whether due to fraud 01 error. and to issue an audrtorfs report that includes i)ur opinion. Reasonabk assuran is a high level of assurance bul is nol a guarantee that an audit conducted in accordance wrth ISAS IUKI will always detect a matertal misslalement when it exisls. M155taternents (3n arise from fraud or error and are considered material if. indmdualty or in the aggga1e. Ihey could reasonabty be expecled to influence the economic detrsions of users taken on the basis of these finanoal statements. Idèntlfi¢ation and assessrnent of irregularities including fraud Irregularities. including fraud, are Instances of nowompliance wrth laws and regul8tJons. We design procedures in line with our responsibilities. oijyined above. to delecl malerial misstatements in respect of irregularities. including fraud. The extenl to whth our procedures are capable of deteth.ng irregUlare$, inc4uding fraud, is dètailed below. In identifying and assessing risks of material rnisstatemenl in respecl of irregularities. inc4uding fraud and non- compliance with laws and gUlatIons. our procedures induded the follon9". Obtaining an understanding of the legal and regulatory frarnework that the charity operatès i). fotjjsing on those taws and iegulations that had a direct effect on the fin8nrJal statements and operahons". Obtaining an understanding of the charity's Oicaes and pr(xedures on fraud risks. indudiro knovAedge ol any actual, suspected or alleged fraud.. Discussing among the engagement tearn how and where fraud mlght occur in the financial statements and any potential indicators ol fraud through our knowledge and understanding of the company and our sector-speulic experience. As a resutt of these procedures, we considered the opportuniiies and incentives that tnay exist wrthin the as500iation for fraud. We are alsts required to perfomi specific pr¢xedures to respond to the risk of management override. As a result of perforrning the aiy)ve. we idenlified Ihe following areas as Ihose mosl likely lo have an impact on the financial sialemenis heahh & safety and employmenl law. as well as Complian with the UK Companies and Charities Acts.
THE ROYAL MILITARY POLICE MUSEUM TRUST INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE ROYAL MILITARY POLICE MUSEUM TRUST In addition to the above, our procedures lo respond lo risks identified induded the following". Mang enquiries ol managetnent about any known or svspecled instances of noTrcomplIan wrth laws and regulations and traLrd,' Rewewing minutes of meetings of Ihe board and senior management Reading correspondenc wrth regulators Challenging assumptions and judgemerts made by managernenl in their signtficant accounting eslirnales," and Auditing the risk ol management override of controls. indLJing through testing joumal entries and other adju51menls for appropriateness. Due lo the inherent limitations of an audit. there is an unavtsidable risk that some matèrial mi55tatemenls in the financial slaternents rnay raot be detected. even though thè audit Is property planned and performed in accordance with the ISAS IUKI. For instance, ihe ILirther removed non-complian is from the events and iransactions reflected in the financial stalements, Ihe less likety the audit Is to beCe aware of rt or to fecognise the non-compliance. A fvrther description of our responsibilrties is availatle on the Financial Reporting Council's websÈte al.. https'.11 www.frc.org.uk1auditorsre5ponsibilities. Thi5 des(xiptH)n fomis part of our audrtorfs report. Other matters Your attention is drawn to the fad that Ihe d)anty has pfepared firjanaal slatÈments in acrjjrdance with'AoGounting and Reporting by Charilie5". Siatement ol Recommended Practice applicable to charities preparing their acuntS in accordance with the Finanoal Repo.n9 Slldard applicable in the UK and Republic of Ireland IFRS 1021 las amended) in preference to the Accounting and Reporting by Charrtjes." Slalemenl ol Rea>mmended PracticL issued on 1 April 2005 which is referred to in the exlanl regulations bul has now been withdrawn. This has been done in ordè¥ for the financial slaternents to prowde a true and fair vw in accordancè with current Generally Accepted Accounb"ng Piaclice. Us• of our report This report is made solely lo the tharty's trustees, as a body. in aca)rdance with part 4 of Ihe Charilies (Accounts and Reports) Regulations 2008. Our audit work has bèen undertaken so that we might st*e to the charity's trustees those matters we are required to slate to them in an auditorfs report and foF no other purpose. To the fullest extent peimitted by law, we do not accept or assume responsibility to anyone olher than the charity and the charity's trustees as a body. for our audit work, for this ieport. or for the opinions we have fomed. SumerAudit Chartered Accountants Statutory Auditor Chichester 0510312025 Sumer Audit is the trading name of Sumer Audtito Limited Sumer Audit is eligible for appThntmenl as auditof ol rhe trust by virtue ol rtg eh"gibilty for appointment as audrtor of a company under seth.on 1212 01 the CompaniesAci 2006.
THE ROYAL MILITARY POLICE MUSEUM TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 restated As restated Totsl Unrestricted Restricted nds funds 2023 2023 Unrestricted Restricted funds funds 2024 2024 Total 2024 2023 Notes Donations and legacies Charitable acts'vities Investments Other Income 31.794 3.349 $3.245 35,143 53.545 6.085 152 22.032 240 4,610 22,032 51.432 4.610 51,192 6.085 152 Totsl income 38.331 56,594 94.925 26.882 51.192 78.074 Raising fijnds 2.958 3.245 3.245 Charitablè activitiès 34,114 53.245 87,359 30.751 51.192 81,943 Totsl expenditure 37.072 53.245 90.317 33.996 51,192 85.188 Net gainslOosses} orl investtnents 12 14.220 14.220 {8.1761 18,176) Net incornin9lloutgoingl resources before transfers 15.479 3,349 18.828 (15.2901 115,2901 Gross transfers between hjnds 14 3.349 13.349) Net movemènt in fund$ 18.828 18.828 115,2901 115,2901 Fund balance5 at 1 April 2023 310.227 310.227 325.517 325.517 Fund balances at 31 March 2024 329.055 329.055 310.227 310.227 The statement of finanoal actiVe$ includes all gains and k)sses re¢ognised in the year. All IrMe and expenditure derive from continuing athvities. 10-
THE ROYAL MILITARY POLICE MUSEUM TRUST BALANCE SHEEr ASAT31 MARCH 2024 2024 2023 Flxed assets T8ngible assets Hèritagè assets Invesknenis 16 17 18 21.805 47.516 205,638 12.869 46.526 193,020 274.959 252,415 Current assets Stocks Dèbtors Cash at bank and in hand 19 14.4 14.820 2.168 44.873 47.076 63,370 61.861 Crèdttors: amounts falllng due wlthln ono ygar 21 (9.274) (4.049) Nèt current assats 57.612 Total assets less current liabilities 329,055 310.227 In¢¢mo fund$ Designated fijnds General unrestricted fijnts 23 15.307 313,748 15.307 294.920 329,055 310.227 329.055 310.227 36.2.ZS The financial statements were awoved by the Trustees on ......................... rigadier S L Pringl&Smilh Chalr of Trustees 11
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policiès Charity inforniation The Royal Mltary Police Museum Trust is an unincoTporaled charity. The registered office is Regimental He8dqyarter5 Royal Military Poli(*. The Old Stabks. Southwid( House. Soulhwid( Patk. (Postal Point 381, Nr. Fareham. Hampshire, P017 6EJ. 1.1 Accounting convention The financial statements have been prepared in accordance wrth the trust's goveming document, the Charities Ad 2011. FRS 102 "The Financ4al Reporting Standard applicable in the LtK an¢J Republic of Ireland" I'FRS 102 } and the Chanties SORP 'Accounting and Reporting by Chatrties." Statement ol Recommended Pradice applicawe lo tharib.es preparing their accounts in accordan wrth the Financtal Reporting Standard applicable in the UK and RepublTrc of IrelaThJ IFRS 1021" (effective 1 January 20191. The trust is a Public Benefit Entity as defined by FRS 102. The trust has taken advantage of the provisK5 in the SORP for charilies not to prepare a Statement of Cash Flows_ The financial statements have departed from the Charities {AccAwnts and Reports) ReguLations 2008 onty to the exlent required to provide a true and fair view. This depariure has Involved following the Statement of Recommended Practice for charrties apptying FRS 102 rather than the version of the Stslemenl of Recommended Practice which is referred to in the Regulats"ons bul which has since been withdrawn. The finanaal staterllenls a prepared in sted"yng. whth is the funcaional currenGy ol the trust. Monetary amounts in these Iinanojal 5talement5 are rounded to the nearest £. The finaneAal statements have been prepared under the hisloricAI cost convention, modffied to indude the revalualion ol freehold properties and lo indude investment propeths and r£rtain financial instrunents at fair value. The prinapal acrx)untsng policies adopted are sel out below. 1.2 Going conc•m At the time of approwng the financial slalements. Ihe trustees have a reasonable expectalon that the trust has adequatè resources lo continue in operational existence for the ft>resee3ble future. Thus the trustees continue lo adopt the going concem basis of accounts.ng in preparing the finanrial statements. 1.3 Charitsble funds Unrestricted funds are available for use al the discretion ol the ttust&s in fvrtherance of Iheir charrtable objeclives. Designated funds comprise funds whith have been set aside at the discretion of the trustees for specific purposes. The purposes and uses ol the designated lund5 are set OLrt in the notes to thè finan(aal slatements. Restricted funds are subject to speafic condtbons by donors or grantors as lo how they may be used. The purposes and use5 of the re5tricte(l fvnds are set out the noles to ihe financial 5tateruenls. 1.4 Income Income is recogrkised when the Irusl is legalty entitled lo it after any performance condityons have been met. the amounts can be measured reliabty. and it is probable that income will be received. Cash donations are recognised on receipl. Other donations are recogni5ed once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received undèr Gfft Aid or dèèds of covenant is recognised at Ihe twne of the donation. 12
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Contlnuedl Legacies are reGognised on receipt or olherwise rf the trust has been notified of an impending distribution, the amount is known. and receipt is expected. 11 the arnounl is nol kr)own. the legacy is treated as a conlingent asset. 1.$ Exp•ndltur• Liabilities are recognised on Ihe aG¢rua15 basrs. Govemance costs indude all expendrture directly related to the compliance wrth charitable and statutory requirernents. Rèsources expended are recognised either when Ihey fal due or are paid. whichever is Ihe sooner. 1.6 Tangiblè fixed asse¢s Tangible fixed as5et5 are in"rtially measured al cost and subsequently measured al cost or valuation, net of depreciatjon and any impairmenl losses. Depreaation is recognised so as to write off Ihe cosl or valu3tKJn of assets less Ihelr residual values over their useful INes on the following bases.. Land and buildings Fixtures, ffittings & equipment Fully dep3[ed Straight line over their estimated life of 2. 5 or 10 years The gain or loss arising on the diswjsal of an asset is detemined as the drfferen¢e between the sale proceeds and the cairying value of ihe asset. and is recognised in the stslement of finan£Kal activities. 1.7 Heritage assets Museum acquisitions are recognised at cost and are not depreoated a5. in the opinion of ihe trustees, the rtems have an indefinite life and there will be no diminthion in their value in the foreseeable future. The carrying value is reviewed for impaimient. 1.8 Fixed asset investments Fixed asset investrnents are initiamy measured at transaclion pri¢ excjuding transacion costs, and are subsequently measured at fair value at each ieports.ng dale. Changes in fair value are recognised in net incomellexpenditurel Iof the year. T[anSalOfi wsts are expensed as itKJJrred. Fixed asset investments are st3tÈd at markel value. Realised gains or bs5es arising on Ihe disposal of investmènts Itogether wrth prowsions for diminution in value) are credited or debrted to the Statement of Financial Activities_ Inveslmenl income linduding assooiated tax credrtsl is credrted to the Statement ol Finan(ial aclivitses when ieceivable. 1.9 Impairment of fixed assets At each reporting end dale, the trust revEws the [rying amounls of rts tangible assets to detem)ine whether there Is any indication that those assels have sufFeied an impairment loss. If any such IndatIOn exists, the recoverable amouni ol the asset Is estimated in order to deterniine the extent of the impaimienl loss lif any). 13-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.10 Stocks Stocks a stated at the lower of cost and esb"maled selling prTh kss costs lo complete and sell. Cost comprises direct matenals and. where applicable. direct labour costs and those overheads that have been incurred rn biinging the stocks to their presenl k)cation and o)ndition. hems hekl for distributs'on at no or nominal consider"on are measured Ihe lower of replaGement cost and c05t. Nel asable value is the esb"mated sdling pn.cè $$ all esliroled costs ol ¢(xnpletion and costs to be incurred in marketing. selling and dislribulion. 1.11 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposils held al call with banks, olher short-tem) liquid investments with original maturtties of Ihree months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in ¢urrent liabilities. 1.12 Financial instruments The trust has elected to apply the provisKns of Section 11 'Basic Finanual Instruments, and Section 12 '0ther FinanGia Instruments Issues, of FRS 102 to au of its finanaal instrurnents. Financial instruments are rewgnised in the tnjsfs baian(Y sheet when the trust becomes party lo the contractual provisions ol the instrument. Finanaal assets and liabililÈes a offset. wtth Ihe net amounts presented in Ihe financial statements. when the is a legally enforceable right to set off the recognised amounts and there is an intention to selue on a net basis or to realise the asset and settle the alItY &multaneI$- Basic financial a55ets Basic financial assets. which Ilde debtots ar cash and bank balances, aTe inth.glly measured at transacbon piice includin9 Iiansaction cosls and are subsequenuy carried at amortised cost using the effective interest method unless the afrangement Gonstrtutes a financing transaction. where the transaction 15 measured al the present value of the future receipts discounled at a market rale of interest. Finanual assets elassffied as receivable within one year are not amortised. Basic finanelal liabilities Basic finanaal liabilities. induding creditors and bank loan5 are initially recognised at transaction price unless the arrangement constitutes a ffinanang transaction. where the debt instrument is measufed at the present value ol the lulure payments discounted al a markel rate of interest Finan(xal liabilities dassified as payable wrthin one year are not amothsed. Debt instruments are subsequently carried at arntised wst. 115ing the effective inlere51 rale method. Trade creditors are obligations lo pay ftsi goods or SerS Ihat have been acquired in the Ordin course of operations from suppliers. Amounts payable are classffjed as cutrenl liabilities if payment is due within one year or less. 11 not, they arè presented as nornojrrent liabi1th5. Trade creditors are recognised initialty at transaction price and subsequenty measured at amorti5ed cost using the effective Interest method. Derecognilion of financial liabllities Financial liabilrties are derecognised when Ihe twst's contractual obligalions expire or are discharged or can11ed. 14-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Icontinuedl 1,13 Employee benefits The costs of shori-lerm empk>yee beneffts are rerxjgnised as a liability and an expense. The cost ol any unused holiday entrtlemenl is reco9nised the period in which the employee's services are received. Terminalion bensfits are recogntsed iMMedlety as an expense when the trust is demonstrabty comrnrtted to teminate the employment of an employee or to provKle terminab.on benefils. 1.14 Retirnmgnt benefits Payment5 to dèffined contribub.on rekn"rement benefft s$ are tharged as an èxpense as they fall due. Crltical accounting estimates and judgements In the app1112tion ol the trvsl's acthunting wlicie5. the tnjstees are required to make judgements. estimates and assLJmpbons about Ihe carrying amount of assets and Iiabilrties that are not ieadity apparent from other sources. The Èstimates and asswated assumptions are based on histofical experience and other factois that are considered to bè relevant. Actual iesutts may differ from these eslimates. The estimates and undedying assumptions are vieWed on an ongoing basis. Revisions to accounting estimates are recognised in Ihe period in whith the estimale is le1$ed where the rewsion affects (lY that period. or in Ihe period of the revision and futuie perK)ds vA)ere the revision affects both current and future periods. Key sources of estimation uncertainty Useful livés of tsngible fixed assets The useful lives of assets are detemined by rnanagement at the time the assel is acquired and VieWed for appropriateness. The lives are based upon histori¢al experience with similar assets as well as an11patIOrn of future events. which may irnpact Ihe>r life. Heritage assets suth as medals, unrfofins. postcards. weapons and pholographs arè not deprecjated as. in the opinion of the trustees. these rtems have an indefmrte life and there wll be no dirninutKJn In their value in the foi8seeable future. The carrying value of these items are reviewed for impaimient. Valuation of investments The Board has ielied upon the infomiation I1Ved from Fnveslment managets in order to account the valuation of investments held at the year end. Income Irom donations and Itgacles Unrestricted R•stiicted funds nds 2024 2024 Totsl Unrestricted Restri¢t•d fvnd$ funds 2023 2023 Total 2024 2023 Donations and grfts Legaaes re1vable Grants receivable 16,074 2,720 13.000 16.074 2.720 16.349 8.032 8,032 3,349 14.1 14.000 31.794 3,349 35.143 22.032 22.032 15-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In¢omè from donations and lègacie$ (Continued) Unrestrlcted Restrict funds lunds 2024 2024 Totsl Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Grants recelvable for core activitles AGC grant 13,000 3.349 16.349 14.0 14,000 13,000 3.349 16.349 14.000 14.000 Donat¢d facllltiès Premesis and related services that are donated to the tharity are not induded as 3 donation as it would t)tst be )ssible lo valuè these services. Due lo operational reasons it is not possible for the charity to obtain these services on an open market outside of the MOD. The faolkn.es piowded by the MOD form part of a wiikr site and It Is not possible to a¢¢ura1e deteirnine the direct cost to Ihe MOD of providing the facilitie5 to the charty. Charitable activities sa ol AMOTgrarrtS histories Sale of AMOT grants histor 2023 Total 2023 2024 2024 2024 2023 Sale of histories Performan¢x ietaled grants 240 240 53.245 53,245 51,192 51.192 300 53.245 53.545 240 51.192 51.432 Analysis by fund Unrestricted fvnds Restricted funds 240 240 51,192 53.245 53.245 51.192 53.245 53.545 240 51.192 51.432 18-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Income from investrnents Unrestricted Unrestricted funds funds 2024 2023 Incomo from listed investments Interest receivable 4.329 1.756 3.875 735 6.085 4.610 Othèr ineome Unrestricted Unrestricted funds funds 2024 2023 Net gain on disposal of tangible fixed assets 152 Expenditure on raising lund$ Unrestricted UnTestri¢ted funds funds 2024 2023 Fundraising and publicty Advertising 318 689 Trading costs Other trading aGtivtties 330 240 Investrnent management 2.310 2.31fj Total costs 2,958 3,245 17
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitsble activities restated 2023 2024 Slaff costs Depreciation and impaimient Preservation and conseThation Museum maintenance Books and stationery Prolessional fees Mus8Um Staff expenses Insuran General expenses Computer & websste cosls Museum costs 72.436 1.939 1.367 1.518 727 515 721 2.343 170 2,153 470 67.387 722 2,745 889 91 772 781 1,858 281 2.761 812 84,359 79.099 SharÉ of governance costs (see note 9) 87.359 81.943 Analysis by fund Unrestncted funds Restricted fund5 34.114 53.245 30.751 51.192 87.359 81,943 Support costs allocated to activities Total 2023 2024 Govemance 3,000 2024 2023 Gov•manc• costs comprisè: Audit fees 18-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Trustees None of the trustee5 {01 any peisons o)nnecied wtth Iheml ieceiveil any remuneration or benefits from the trust during the year. 11 Employee$ The average monthly number ofempk)yees during the year was.. 2024 Number 2023 Numb•r Museum stsff Employment costs 2024 2023 Wagès and salaiies Social securty ¢osls Other pension costs 68.513 2.429 1,494 64.087 1,960 1,360 72.436 67.387 There were no employees whosè annual remuneration was more than £60.0. RÈmuneration of key management pe¥sonnel The remuneration of key rnanagemenl personn81 is as follows. 2024 2023 Aggregate compensab'on 31.129 29.965 12 Gains and losses on inv•stmènts Unrestricted Unrèstricted funds funds 2024 2023 Gainsllbssesl arising on.. Revaluation ol investments Sale of investment5 16,508 12.288} 17.6581 15181 14,220 18,1761 13 Taxatt"on The charity is exernpt frorn taxation on ils aclivities because all its in¢ome is applied for Charitab purposes. 19-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Tran$leTs There is a transfer from restrided to unrestricted fvnds of £3.349 in relalson to the purchase of a television in fixed assets In accordance with the ferms of the grant. 15 Prior year adjustment There has been a prior year adiuslmenl aftei rt was detemiined that grant income from the Amiy Museum Ogilvy Tmst should be calagorised as restncted fijnd inoome. The assoicated eKpendrture for staff salaries has also been reallocated to restricted fund expendrture. This inueased restricted performance related grant incotne and deueased unrestricted perf0mnCe related giant income by £51.192 and increased restricted staff cost5 and decreased unrèstricted staff costs by £51.192. The net impaot on reserves was therefore nil. 16 Tangible fixed assets Land and buiklings Fixture rrttirw5 8 ulpmvnt Tothl Co$t Al 1 April 2023 Additions 133.754 84.911 10.875 218,665 10,875 At 31 March 2024 133.754 95.786 229.540 Depreciation and impairment At 1 AprA 2023 Depreciation charged in the year 133,754 72.042 1.939 205,7 1.939 Al 31 March 2024 133,754 73,981 207.735 Carylng amount At 31 March 2024 21.805 21.805 At 31 March 2023 12,869 12.869 17 Heritage assets Cost Al 1 April 2023 Purchases 46,526 At 31 March 2024 47.516 20-
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Heritagé assets (Continued) Heritage assets are held by the Royal Military Police Museum. they include medals. unifornis, weapon5. photographs. postcards and other artelacls which hold hIstorE( stgnificance to the RMP. These assets are either purd)ased or donated to the Museum in the year and are rec4>riJed on the Museum Object Database Entry System database. Assels whTrch have been purchased are recx)gnised at theii ¢05t. Donated assets are not recognised on the balance sheet on the basis thal the rtems a indivkJual pieces that il would rtot be practical to value. Museum acquisitions are not depreciated 3S. In the opinion ol the trustees. the items have an indefinite life and there will bè no dimillution in their value in the foreseèable flrtuie. The carrying value is revWed for impaimient. During the previous Iwo years there were movernents on herrtage assels as folbws.. 2022. Brought forward £36,297 Additions £6,937 Disposals nil Carried forward £43.234 Brought forward £43.234 Additions £3.850 Disposals £15581 Carried fomard £46,526 Befoie 2022 the heritage assets were Tncluded in Futures. fiiiings and equipmenl. 18 Fixed asset Investments Listed investments Cash in portfolio Total Cost or valuation At 1 Apnl 2023 Addrtions Valuation change5 Net movemenl to cash Disposals 189.858 95.320 16.508 3,162 193,020 95,320 16,508 11901 199.0201 {1901 199,020} At 31 March 2024 202.666 2,972 205,638 Carrying amount At 31 March 2024 202.666 2,972 205.638 At 31 March 2023 189.858 3.162 193.020 21
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Fixed asset investments Icontlnuedl Fixed asset investmènt5 revalued Listed investments are Induded at vnarket value. The comparable amount under the historTrcal cost basis was £18S 49512023.. £176.7651. 19 Sto¢k¥ 2024 2023 Finished goods and goods for resale 14,490 14,820 20 Dèbtors 2024 2023 Amounts falling duè wtthin one year. Other debtors Prepaymenls and acetued incwjme 300 1,504 240 1.928 1.804 2.168 21 Creditors: amounts falling due within onè yèar 2024 2023 Other laxalion and soual security Olher creditors 1,592 7.682 1.412 2.637 9,274 4,049 22 Restricted funds The restricted funds of Ihe charity comprise the unexpended balances of donations and grants held on trust subi.ect to speufic condrtK)ns by donois as lo how ihey may be used. At 1 April 2023 Incoming resources ReSoUe$ expended Transfers At 31 P41arch 2024 Grant for Television in Burdèn Suite Giant for Museum staff salaries 3.349 53.245 {3.349} 153,245} 56.594 153.2451 13,3491
THE ROYAL MILITARY POLICE MUSEUM TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Restricted funds (Continued} restated Incoming resources restatèd Resources expended Pr•vious y8ar= At 1 April 2022 Transfers At 31 March 2023 Grant for Museum staff salaries 51.192 (51.192} 23 unrèstrict funds The urhreslricted ftjnds ol the tharity comprise the unexpended balances ofdonations and grants which not subject lo specific conditions by donors and grantors as to how they may be used. These Indude designated funds which have been set aside out of unrestrided funds by the trustees for specifi¢ purposes. At 1 April 2023 Intoming SoUe$ Resources expended Transfers Gains and At 31 March losses 2024 Langmead Gallery Redevelopment General funds 15,307 294,920 15.307 313.748 38,331 137,072) 3.349 14.220 310.227 38.331 137.0721 3.349 14.220 329.055 Previous year: At 1 April 2022 Incoming resources Resources expendèd Transfers Galns and At 31 March los$e$ 2023 Langmead Gallery Redeveloprnenl General ftjnds 15,307 310.210 15.307 294.920 26,882 133,9961 18,1761 325,517 26.882 133.9961 18.1761 310,227 Langmead Gallery Redevelopment Donations have been received in past years lo contribule towards the projecl intended to redèsign and update the Langmead Gallery in the RMP Museum. 24 Related party transactions Therè were no disclosable ielated party transa61ions during Ihe year12023- none). 23-