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2025-06-30-accounts

REGISTERED CHARITY NUMBER: 298365

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

THE WESTERN FRONT ASSOCIATION

(“THE ASSOCIATION”)

THE WESTERN FRONT ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Report of the Independent Auditors 7 to 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 19

THE WESTERN FRONT ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH JUNE 2025

TRUSTEES Anthony Bolton Chair Morris Charlton Sherri Collins Gary Haines Richard Hughes Mark Macartney Adam Prime Roland Renner Jill Stewart David Tattersfield Tom Thorpe Jonathan Toohey (appointed 30 November 2024) Colin Wagstaff Gerard White Evelyn Wilson PRINCIPAL ADDRESS BM Box 1914 London WC1N 3XX REGISTERED CHARITY 298365 NUMBER AUDITORS Shaw Gibbs (Audit) Limited Chartered Certified Accountants Statutory Auditor 25 St Thomas Street Winchester Hampshire SO23 9HJ

PRESIDENT

Professor Gary Sheffield BA MA PhD FRHistS FRSA FSAHR

VICE PRESIDENTS

The Mayor of Albert The Burgomaster of Ypres Professor John Bourne BA PhD FRHistS Lt. Col (Retd) Christopher Pugsley DPhil FRHistS Dr Roger V Lee PhD Major-General (Rtd) Mungo Melvin CB OBE Dr Jack Sheldon MA PhD FRGS Col (Rtd) Patrick M Dennis OMM Dr Spencer Jones BA (Hons), MPhil, PhD, FRHistS Lord Astor Lady French

1

THE WESTERN FRONT ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

The trustees present their report with the financial statements of the Association for the year ended 30th June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

The Association was formed in 1980 with the aim of furthering interest in the period 1914 - 1918, to perpetuate the memory, courage and comradeship of those on all sides who served their countries in France and Flanders and their own countries during The Great War. It does not seek to justify or glorify war. It is not a re-enactment society nor is it commercially motivated. It is entirely non-political and applications for membership will be welcomed from anyone with an interest in the subject.

The object of the Association is to educate the public in the history of The Great War with particular reference to The Western Front. It achieves this objective, primarily via its membership publications (Stand To! and Bulletin), website and social media, by supporting and promoting Great War related events and projects, and by branches holding monthly public meetings with a talk on a Great War related topic. The Trustees have paid due regard to guidance provided on public benefit by the Charity Commission in deciding what activities the charity should undertake.

The Association continues to keep close contact with like-minded groups and organisations.

The Executive Committee remains active and fully committed to the challenges ahead. It is constantly aware of the need to review and improve its existing members' services and publications, as well as the administrative systems and controls required to support the Association.

ACHIEVEMENT AND PERFORMANCE

Trustee meetings

During this financial year the trustees held nine meetings all of which were conducted via electronic means in order to reduce travel and accommodation costs. An informal face to face meeting was held on the eve of the AGM and Spring Conference which this year was held in London on 5 April. The Association was the guest of TLT LLP who provided the room pro-bono. The conference was attended by 90 members, 50 of whom stayed for the AGM.

Annual commemoration

The annual commemoration on 11 November was held as usual, the Secretary of State for Defence, the Rt Hon. John Healey and our Co-Patron Sir Hew Strachan laid wreaths alongside the President and Chair. Following the ceremony a number of WFA Hero Awards were made to long serving volunteers without whom the ceremony could not take place. The proceedings were once again ‘live streamed,’ possibly for the last time, given the Association’s reduced income from Ancestry. The Service of Remembrance at the Guards’ Chapel was again well supported, Lady French gave the address. The Association continues to welcome a diverse range of participants on 11 November. The Whitehall commemoration received wide press coverage with both Sky News and BBC output based on our live stream. BBC Radio, News 24 and GB News offered good coverage and several interviews were screened.

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THE WESTERN FRONT ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

Schools

Students from seven schools which had participated in the Associations competitions, joined members in Whitehall. Their attendance was helped by the generous donations by a member over recent years, specifically supporting our work with schools. This fund has enabled us also to support a battlefield tour by a school catering for children with special needs and help a choir of children from military families to travel to Ypres to perform. This year’s competition for 12–14-year-olds focused on ‘Front Page News’ and attracted 246 entries some of which came from the 13 schools which participated for the first time. The Malcolm Doolin Award also attracted entries from a wide geographical area and were considered by the panel of trustees to be of an exceptional merit. Five second prizes were awarded as well as the first prize which went to Kenilworth School. Submissions for the Malcolm Doolin competition are supported by local members of the Association and the Executive Committee encourage local branch support for participating schools in your area.

Universities

Twelve applications for PhD research grants were received this year from UK, Europe and North America. The standard of submission was considered to be high. Two first prize grants of £2500 were awarded to researchers at Kent University and Pembroke, Oxford. Two runners up grants of £500 were awarded to students at Manchester and Temple, Philadelphia. MA grant applications were limited and only two grants were made. One to a Birmingham student and one to a student at Ottawa University.

Europe

The Association has been well represented in Europe again this year. Representatives have attended fourteen commemorative events. We now receive invitations to some key civic ceremonies both on the Somme in July and Ypres in November. Members who are visiting Europe are encouraged to represent the Association at the European Events scheduled on the website. This year the renovate WFA memorial at Riqueval Bridge was unveiled in collaboration with the Office de Tourisme du Pays du Vermandois. Two further Association memorials at Ors River Bridge and Passchendaele Town Hall were also refurbished. Grants were made towards the renovation of two private memorials at Bazentin on the Somme which were damaged by vehicle impact. This grant was made from the remains of a dedicated donation for memorials and not from general funds of the Association. Trustees did however approve an exceptional grant towards the replacement and preservation of the Ginchy Cross in Dublin, an important point of remembrance for both of Ireland’s communities.

Members in the ROI attended the Remembrance Service organised by the RBL Ireland at the War Memorial Gardens in Dublin. Members also attended Ireland’s National Day of Commemoration in Dublin and Cork, and the Association was represented at Bastille Day ceremony organised by the French Ambassador honouring Irish men and women who died in both World Wars. Our Trustee for the Island of Ireland spoke at the ceremony marking the centenary of the unveiling of the Great War Memorial in Cork and has worked with University College Cork and the education officer of Cork Public Museum on new ways to teach Great War history to students. Our Ireland Trustee also helped in getting the loan of the painting ‘The Last Absolution of the Munsters at Rue du Bois’ by Fortunio Matania for display at Cork Public Museum as part of a new exhibition which generated interest and provided good publicity for the Association.

Member resources

The trustees, assisted by many volunteers, have continued to generate significant new resources for members. 41 episodes of the popular ‘I Was There’ series were uploaded to YouTube. In addition to these personal reminiscences, 22 new talks were released. Andrea Hetherington’s ‘Scamps in Khaki’ being the most watched. This activity has resulted in a 14% increase in subscribers to our channel.

During the autumn and winter sixteen webinars were shown, the most popular proved to be David Stevenson’s talk on the ‘Ludendorff Offensives.’

TrenchMapper reached the 10,000[th] map being geotagged with a significant increase in the number of points of interest being tagged, TrenchMapper now includes Gallipoli and German maps making this resource the world’s largest single repository of trench maps.

26 new podcasts have been added during the year and 35 new articles were published on the website, adding to the already extensive collection. 87 ‘Latest News’ items were placed on the website during the year. The Remembered on This Day has been overhauled this year.

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THE WESTERN FRONT ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

The Order of Battle resource which was made available to the Association by retired USN commander and historian George Nafzinger and which had previously been hosted on the US Army website has been added. All past issues of have now been added to the searchable magazine archive. Trustees continue to post frequently to our 43,000 facebook followers.

Website

Members should be aware that a major update of the website is currently underway with an expected launch date in late 2025. Funding for this important upgrade was drawn from reserves, it will make the website more secure and make using it an easier and more intuitive process. Our Chief Operating Officer (COO) supported by our Development trustee, has devoted considerable time to working with the web developers to make the change a success.

Branches

Trustees encourage Branches to make more use of the website to advertise their forthcoming programme of events, even if they operate their own website. With some branches experiencing post Covid reduced attendances at meetings every opportunity to advertise, free of charge can’t hinder and may improve attendance. The Branch Co-ordinator has hosted a number of virtual meetings with Branch Chairmen (Chairs) ahead of the much-delayed Branch Chair’s Conference scheduled for October 2025. The Chair of the Executive Committee has this year been invited to visit five branches and deliver talks.

Journals

The COO has worked with trustees to appoint a new editor for Bulletin, as our current editor has announced he is standing down after an impressive nineteen years in post. Two editions of Bulletin and four Stand To! have been published this year including a War at Sea ‘special.’ Seven issues of the digital newsletter Trench Lines were published. Trench Lines now has 10,000 subscribers and both the ‘open rate’ and ‘click rate’ are above industry average.

Pension records

The on-going cost of storing the original Pension Records cards has significantly increased this year and an alternative storge provider has been identified with the help of one of our trustees. The COO has, after much frustration and delay been able to negotiate the cost of recovery of our Pension Cards which apparently have been dispersed to several locations without our knowledge. It is expected that the transfer will take place in the autumn of 2025. Members should be aware that with the reduction in income from Ancestry, the cost of storage will be an increasing proportion of the related income.

Trustee matters

After several years operating without an Hon. Treasurer this year’s Report and Accounts is being managed and presented by Jon Toohey who has volunteered to join the Executive Committee. Jon has already been of great assistance and in addition to working with our COO to develop a five-year rolling Budget has proposed a number of changes to both simplify the accounts presented to members and save money in the way these are produced and audited bringing them closer to Charity Commission guidance for a charity of our size. In the USA our Trustee has been building relations with WW1 groups and organizations notably with the World War 1 Museum and Memorial in Kansas City, facilitating recognition of the Association as an international source of knowledge of the Great War.

Our Branded Goods Trustee has attended local and national events offering WFA branded goods in addition to the eshop on the website. New additions have been added while poorly performing goods removed. The WFA Calendar continues to be a success with almost 100% of copies being sold.

Membership numbers

Membership (5771) has fallen over the last twelve months by approximately 5% as members leaving exceed new members joining.

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THE WESTERN FRONT ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

FINANCIAL REVIEW

Results and financial position

For the first time in many years the Association has made a loss as income decreased by 5% (mainly caused by less Ancestry royalties) and costs have risen by (mainly caused by salaries and website expenses). That, in itself, is not as a problem as substantial reserves have built up over the years that need spending. The challenge for the trustees is to ensure reserves are spent on activities that will generate benefits for many years to come such as the investments being made in the website.

The performance of our investment portfolio is very disappointing. Despite buoyant equity markets, the £400.000 that was invested in tranches since 2021 is now worth £394.500. The trustees will be reviewing this disappointing performance with the investment manager.

Reserves policy

It is the policy of the Association that unrestricted funds which have not been designated for a specific use, should be maintained at a level adequate to pay ongoing expenses for six months. Reserves are currently well in excess of this due to unexpected income received from the Pension Record card digitisation. The trustees expect to use these additional reserves to provide members, and the interested public, with additional benefits.

Going concern

The trustees have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

FUTURE PLANS

The Association continues to promote Great War related events and projects in order to educate and widen public knowledge.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association was inaugurated on 11 November 1980 and is controlled by its Constitution. Its legal form is an unincorporated charity registered with the Charity Commission.

Recruitment and appointment of new trustees

The trustees who served during the year are shown on the Reference and Administrative Information page. Trustees are appointed annually at the Annual General Meeting. Any new trustee will be a member of the Association and will therefore already be familiar with the activities of the Association. On appointment as a trustee, each is provided with a copy of the Charity Commission's literature on the role and responsibilities of a charity trustee.

Organisational structure

The trustees determine the general management policies of the Association and have held one physical and a number of virtual meetings since their last report. There have been no major changes in the policies adopted to achieve the objectives, since the last report.

The trustees form an Executive Committee which conducts the management of the Association. The trustees also appoint non-trustee committee officers to render assistance and undertake specific management roles. Nontrustee committee officers are invited to attend and address meetings of the Executive Committee but have no vote in Committee.

Branches

Members of the Association have formed branches to organise meetings with guest speakers, to exchange information and for social purposes. The Association has no direct control but does exercise a general oversight over branches. To pay for their meetings and other expenses, branches may derive income from members' and visitors' donations. There are no material transactions between the Association and its branches. Branches do not

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raise money for the Association and generally do not receive grants from the Association. There are over 40 branches in the UK and several branches overseas. All branch officers must be paid up members of the Association. Contact may be made with any branch via the list of branch chairmen which appears in The Bulletin.

Risk management

The trustees have assessed the major risks to which the Association is exposed and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 25[th] October 2025 and signed on its behalf by:

Anthony Bolton – Trustee

6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF

THE WESTERN FRONT ASSOCIATION

Opinion

We have audited the financial statements of The Western Front Association (the 'charity') for the year ended 30th June 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

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Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to the charity via discussions with the trustees and our previous knowledge of the charity. This identified that the most significant laws and regulations relate to the form and content of the financial statements such as the Charities Act 2011, the Charities SORP (FRS 102) and Financial Reporting Standard 102. The charity complies with these laws and regulations by using appropriately qualified professionals to prepare the financial statements.

As part of our planning process we assessed susceptibility of the charity's financial statements to material misstatements, including how fraud might occur by making an assessment of the key risks. The keys risks identified are revenue recognition and management override. The trustees' confirmed no actual, suspected or alleged cases of fraud.

Based on this assessment we designed our audit procedures to address these key risk areas with an emphasis on testing the incoming resources and those areas susceptible to management override including testing manual journals and making enquiries of management.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

8

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE WESTERN FRONT ASSOCIATION

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Shaw Gibbs (Audit) Limited Chartered Certified Accountants Statutory Auditor 25 St Thomas Street Winchester Hampshire SO23 9HJ

Date: 17 November 2025

9

THE WESTERN FRONT ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Membership subscriptions
Gift Aid
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activity direct costs
5
Charitable activity suppport costs management
6
Charitable activity suppport costs governance
7
Total
Net gains/(losses) on investments
11
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2025
2024
Unrestricted Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
5,531
17,200
22,731
15,520
185,523
-
185,523
181,240
33,839
4,300
38,139
42,284
126,209
-
126,209
157,864
12,629
-
12,629
7,105
363,731
21,500
385,231
404,013
6,353
-
6,353
7,292
210,131
8,448
218,579
222,258
205,919
-
205,919
139,747
35,851
-
35,851
36,594
458,254
8,448
466,702
405,891
-1,602
-
-1,602
14,642
-96,125
13,052
-83,073
12,764
-17,584
17,584
-
-
-113,709
30,636
-83,073
12,764
623,849
2,084
625,933
613,169
510,140
32,720
542,860
625,933

10

WESTERN FRONT ASSOCIATION

BALANCE SHEET 30TH JUNE 2025

11

Notes
FIXED ASSETS
Tangible assets
10
Investments
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
2024
£
£
-
19
394,580
285,894
394,580
285,913
2,486
2,987
46,150
43,539
231,511
411,065
280,147
457,591
131,868
117,571
148,280
340,020
542,860
625,933
510,140
623,849
32,720
2,084
542,860
625,933

The financial statements were approved by the Board of Trustees and authorised for issue on 25 October 2025 and were signed on its behalf by:

Anthony Bolton - Trustee

THE

WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

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The Western Front Association constitutes a public benefit entity as defined by FRS 102.

Income

All income is recognised once the Association has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Subscriptions are renewed annually in advance throughout the year. Subscription income is allocated on a prorata basis based on amounts received and amounts relating to the following financial year are deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the Association is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Association that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Association has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Association, or the Association is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the Association has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Association of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general time of volunteers is not recognised.

Ancestry royalties are recognised in the period that they relate to, any income not received at the end of the financial year is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Governance costs are those incurred in connection with administration of the Association and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

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THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

1. ACCOUNTING POLICIES - continued

Expenditure

Charitable activities and Governance costs are costs incurred on the Association's educational operations, including support costs and costs relating to the governance of the Association apportioned to charitable activities.

All resources expended are net of recoverable VAT.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives. For office equipment this is 33 1/3% per annum on cost.

Cost to develop the website are expensed as incurred. Since at least 2018 no website costs have been capitalised, and the trustees have agreed that expensing the costs is more appropriate and prudent than capitalising.

All assets costing more than £1,000 are capitalised whilst expenditure under £1,000 is written-off at the time of purchase.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks. Cost includes all direct costs.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discounts offered. Prepayments are valued at the amount prepaid net of any discounts.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Association and which have not been designated or restricted for any other purpose.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Association for particular purposes. A restricted Educational fund has been established to further the education of younger members of the public in the The Great War.

Interest

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Association; this is normally upon notification of the interest paid or payable by the Bank.

Foreign currencies

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Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on

15

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

the date of the transaction. Exchange gains and losses are recognised in the statement of financial activities.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments

All quoted investments are stated at market value. The SOFA includes realised gains and losses from investments that have been sold and unrealised gains and losses arising from the revaluation of investments that are still held.

16

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

2 OTHER TRADING ACTIVITIES

Ancestry Royalties
Conference income
Stand To! and Bulletin advertising
Calendar sales
Branded goods and other
3 INVESTMENT INCOME
Investment income
Deposit account interest
4 COST OF OTHER TRADING ACTIVITIES
Calendar expenses
Branded goods and other
5 DIRECT COSTS OF CHARITABLE ACTIVITIES
Cost of production - Stand To!
Cost of production - Bulletin
Book Review Editor
Promotional events
November 11th expenses
Education
Branch support
University support
Pension Record cards storage
Wreaths, donations and other costs
Other projects
Conferences and webinars
Memorials
European commemorations		 2025
2024
£
£
111,057
143,660
2,780
3,301
3,493
1,474
7,013
8,171
1,866
1,258
126,209
157,864
2025
2024
£
£
9,629
5,728
3,000
1,377
12,629
7,105
2025
2024
£
£
4,760
5,668
1,593
1,624
6,353
7,292
2025
2024
UnrestrictedRestricted
Total
Total
funds
funds
funds
funds
£
£
£
£
72,056
-
72,056
78,259
30,499
-
30,499
37,640
2,139
-
2,139
1,501
468
-
468
518
41,062
-
41,062
39,286
594
6,364
6,958
-
2,191
-
2,191
3,407
17,503
-
17,503
26,257
23,548
-
23,548
7,148
3,292
-
3,292
3,681
7,884
-
7,884
5,272
5,119
-
5,119
19,289
2,528
2,084
4,612
-
1,248
-
1,248
-		 2025
2024
£
£
111,057
143,660
2,780
3,301
3,493
1,474
7,013
8,171
1,866
1,258
126,209
157,864
2025
2024
£
£
9,629
5,728
3,000
1,377
12,629
7,105
2025
2024
£
£
4,760
5,668
1,593
1,624
6,353
7,292
210,131
8,448
218,579
222,258

17

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

6 SUPPORT COSTS MANAGEMENT
Wages and salaries
Social security costs
Pensions
Office expenses
Insurance
Advertising, promotion, communications and public relations
Sundries
Travelling and subsistence
Digital and website costs
Bank and credit card charges
Subscriptions
Rental of storage space
Investment manager fees
New membership cards
Deprecation of tangible assets
7 SUPPORT COSTS GOVERNANCE
Auditors' remuneration
Accountancy fees
AGM expenses
Legal and professional fees		 2025
2024
£
£
85,696
53,632
8,684
-
2,516
997
18,251
19,128
3,227
2,533
13,924
14,041
3,784
6,299
650
3,193
61,639
32,343
4,148
4,140
582
787
-
486
2,798
1,710
-
440
19
18
205,919
139,747
2025
2024
£
£
5,750
6,350
13,096
13,307
16,505
16,608
500
329
35,851
36,594

Remuneration paid to the auditors for the year ended 30th June 2025 was £9,200 (2024: £9,500), of which £6,750 (2024: £5,000) related to audit services and £2,450 (2024: £4,500) related to non-audit services.

18

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

19

8 TRUSTEE REMUNERATION AND BENEFITS

There were no trustee remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

Trustee expenses reimbursed
Trustees
Anthony Bolton
Morris Charlton
Sherri Collins
Gary Haines
Richard Hughes
Mark Macartney
Adam Prime
Ronald Renner
Jill Stewart
David Tattersfield
Tom Thorpe
Jonathan Toohey
Colin Wagstaff
Gerard White
Evelyn Wilson		 2025
2024
£
£
-
-
133
50
1,407
-
-
-
2,192
394
484
384
202
197
126
-
571
836
519
1,012
870
641
-
-
667
880
187
50
56
158
7,414
4,602

Expenses reimbursed include the costs of travelling, subsistence, telephone, postage and other administrative expenses paid personally by trustees.

9 STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administration of the Associations office		 2025
2024
£
£
85,696
53,632
8,684
-
2,516
997
96,896
54,629
3
3

No employees received emoluments in excess of £60,000.

The Trustees are considered to be the key management personnel of the charity. The Trustees received no remuneration or other short term benefits during the period or the preceding year.

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

20

TANGIBLE FIXED ASSETS
COST
At 1st July 2024
Written off
at 30th June 2025
DEPRECIATION
At 1st July 2024
Charge for year
Disposals
At 30th June 2025
NET BOOK VALUE
At 30th June 2025
At 30th June 2024		 Website,
Office
eshop and
equipment
database
Totals
£
£
£
1,121
12,270
13,391
1,121
12,270
13,391
-
-
-
1,102
12,270
13,372
19
-
19
-1,121
-12270
-13,391
-
-
-
-
-
-
19
-
19

10 TANGIBLE FIXED ASSETS

The trustees have taken the decision to dispose of the legacy capitalised website, eshop and database costs. For a number of years such costs have been expensed as incurred and is the policy of the association.

11 FIXED ASSET INVESTMENTS

Net Book Value (market value)
At 1st July 2024
Additions
Disposals
Revaluations
At 30th June 2025		 £
285,894
193,039
-92,102
7,749
394,580

The investments are held with JM Finn (www.jmfinn.com). They have been mandated to manage a medium rish growth strategy. The balance includes small cash and accrued interest balances they hold temporarily between disposals/additions. Dividends are immediately reinvested.

12 STOCKS
Branded goods
13 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Tax recoverable
VAT
Prepayments and accrued income		 2025
2024
£
£
2,486
2,987
2025
2024
£
£
748
200
8,250
1,240
7,258
3,541
29,894
38,558
46,150
43,539

21

THE WESTERN FRONT ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH JUNE 2025

14 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses		 2025
2024
£
£
27,593
20,280
8,329
5,268
39
287
89,656
81,098
6,250
10,638
131,868
117,571

Deferred income represents amounts received from members for their annual subscriptions fees.

15 MOVEMENT IN FUNDS
Unrestricted funds
General Fund
Restricted funds
Battlefield War Memorials Funds
Educational fund
TOTAL FUNDS		 Transfers
between
At 1.7.24
Additions
Expended
funds
At 30.6.25
623,849
-
-96,125
-17,584
510,140
2,084
-
-2,084
-
-
-
21,500
-6364
17,584
32,720
625,933
21,500
-104,573
-
542,860

The transfer from the general fund to educational fund represents resticted donations and associated gift aid relating to the year end 30 June 2024 net of amounts expended, that had not been disclosed as restricted in the prior year accounts.

The restricted fund at 30th June 2025 is represented by current assets £32,200 (2024: £2,084). During the year ended 30 June 2025 restricted fund income was £21,500 (2024: 0) and expenditure on charitable activity was £8,448 (2024: £300).

16 EMPLOYEE BENEFIT OBLIGATIONS

The Association makes contributions to the pension scheme of its employee. The assets of the scheme are held separately from those of the Association in an independently administered fund. The pension cost charge represents contributions payable for the period.

17 RELATED PARTY TRANSACTIONS

During the period the Association provided support to Branches in the form of other costs to a value of £2,191 (2024: £1,797). The outstanding balances due to Trustees for unpaid expenses totalled £157 (2024: £60).

22