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2024-12-31-accounts

THE ROYAL AIR SQUADRON CHARITY

Registered Charity No 306024

REPORT OF THE TRUSTEES FOR 2024

Overall, the Charity’s level of operations had essentially recovered to pre-pandemic levels, incorporating a re-assessment of priorities.

The ‘Spirit of Aviation’ initiative achieved some particularly important improvements in its selection process which had run into difficulties in the post-pandemic period because the initial narrow group of schools had less capacity to cope with anything beyond basic academic studies. The new focus was to identify a greater pool of keen and deserving students. The second important change during the year was to change the timing of gliding and powered flight programmes out of school time and into easter and summer holidays.

Income: Bursaries are supported by donations and investment income. Donations during 2024 totalled £20k, down from the prior year’s total of £55k, which included two large one-off donations totalling £44k from members of the Royal Air Squadron. Investment income in 2024, including interest, amounted to £36k, unchanged from the prior year, despite continued volatile market conditions.

Disbursements: The amount spent on scholarships, charitable grants and other sponsorships continued to increase from £27.8k to £31.4k representing a further recovery in activity after the Covid pandemic.

Expenses: Expenses for the year were stable at £16.9k compared to £15.6k in the prior year. The main administrative expenses continued to be Cazenove capital Management fees and staffing costs for the part time Manager of the ‘Spirit of Aviation’ initiative.

Investment Portfolio: The Charity’s investment portfolio was valued at the end of 2024 at £1.31m, slightly increased from £1.23m at the end of the prior year.

JE 7/7/2025

Royal Air Squadron Charity Statement of Financial Activities for the year ended 31 December 2024

Incoming Resources
Voluntary Income: Donations

Investment Income

Interest received
Sub-total Incoming Resources

CAPITAL SALES
Share sales

Total Incoming Resources

Resources Expended
FLYING SCHOLARSHIPS / SUPPORT
John Cunningham fying scholarships
RAF Sport Parachute Association

RAFFCA Aerobatic competition
Army Parachute Association
British Microlight Association
British Gliding Association
Sir John Thomson ‘Spirit of Aviation’

Pilot Engineering scholarships with UoH
RAF QFI to Flying Instructor conversion

RN RM Para Sport Association

Sub-total Charitable Activities

EXPENSES
Management fees – Cazenove Capital Management
Bank charges
Stationery, gifts etc
Expenses of administration

Trustee Indemnity Insurance
Sub-total Expenses

CAPITAL PURCHASES
Share Purchases

Total Resources Expended

Net Incoming / (Outgoing) Resources c/fwd
2024
£
20,350
30,641

5,318

56,309
315,889

372,198
-
1,000
5,000
500
2,500

7,000
8,451

-
6,900
-
31,351

31,351

8,158

9
54

8,330
361

16,912
415,359
463,622

(91,424)
2023
£
55,450
29,648
6,552
91,650
436,696
528,346
1,425
5,000
500
-
7,000
13,873
-
-
-
27,798
27,798
8,010
-
43
7,183
355
15,591
423,780
467,169
61,177

Royal Air Squadron Charity

Statement of Financial Activities for the year ended 31 December 2024

2024 2023
£ £
Net Incoming / (Outgoing) Resources b/fwd (91,424) 61,177
Other recognised gains / (losses)
Gain / (loss) on revaluation of investments 171,657 42,267
Net movement in funds
80,233 103,444
Reconciliation of Funds
Total funds brought forward
1,232,421
1,128,977
Total funds carried forward
1,312,654 1,232,421

----- Start of picture text -----
The Geoffrey de Havilland Flying Foundation
Balance Sheet as at 31 December 2024
2024 2023
£ £ £ £
Fixed Assets
Investments 1,281,981 1,110,324
1,281,981 1,110,324
Current Assets
Cash at bank 30,673 122,097
30,673 122,097
Net Current Assets 30,673 122,097
Net Assets 1,312,654 1,232,421
REPRESENTING
Reserves 1,312,654 1,232,421
----- End of picture text -----

The accounts have been prepared on a Receipts and Payments basis.

Analysis of 2024 Donations

Donor
Amount Preferred purpose
£
Philip Meeson
10,000 Spirit of Aviation
Peter Fernandes 500 General
Gilbert Greenall 1,000 General
Albright Trust
2,000 General
Gordon Prentice
500 General
Lloyds Bank 150 General
Richard Menage 1,000 General
V Gammons 200 General
Wyfold Charitable Trust 5,000 General
Total
20,350
Analysis of Reserves
General Reserves 2024 2023
£ £
Balance brought forward, 1 Jan 1,232,421 1,128,977
Incomingless
expended resources
(91,424) 61,177
Revaluation of portfolio at year end 171,657
42,267
Balance carried forward, 31 Dec 1,312,654 1,232,421

ROYAL AIR SQUADRON CHARITY

Spirit of Aviation ‘nominated donations’

Year SoA nominated SoA operational SoA staff and SoA surplus donations expenditure volunteers nominated donations at year end 2019 11,000 2,438 Nil 29,451 2020 10,000 2,048 Nil 37,403 2021 11,100 5,836 5,267 37,400 2022 10,000 5,607 6,750 35,043 2023 44,000 13,873 7,183 57,987 2024 10,000 8,451 8,330 51,206

JJVE 25/5/25

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of The Royal Air Squadron Charity On accounts for the year 31st December 2024 Charity no 306024 ended (if any) Set out on pages 1-3 ~~Ps~~ (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023.

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation of basis of report the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 18[th] June 2025

Signed: Name: Alexander Anthony Haig-Thomas Relevant professional qualification(s) or body

1

October 2018

IER

(if any): Address: Barton Manor, Barton Estate, Whippingham, Isle of Wight PO32 6LB Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

October 2018

IER

IER October 2018