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2025-01-31-accounts

REGISTERED COMPANY NUMBER: 01555021 (England and Wales) REGISTERED CHARITY NUMBER: 511418

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED (A COMPANY LIMITED BY GUARANTEE)

Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities 15 to 16

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Association's objects and principal activities are to create interest and raise funds to maintain, preserve, restore and display the Lancaster Bomber 'City of Lincoln' and any other aeroplanes and objects of historical interest associated with the Lancaster or the Royal Air Force for the benefit of the public and as a memorial to Bomber Command personnel during the 1939 - 1945 War. A fund is being generated in anticipation of any situation if the Lancaster ceases to fly, so that appropriate action can be taken as necessary following a decision by the relevant Government departments. A wholly owned non-charitable subsidiary trading company L.L.A. (Sales) Ltd was formed on 24th May 1995 and sells items relevant to the objects of the Association. The Council of Management remain volunteers and the value of their work is considerable and impossible to quantify financially.

Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public Benefit: running a charity (PB2)'.

ACHIEVEMENTS AND PERFORMANCE

A new membership database and website has been introduced.

The Sales company has continued to provide items of technical and historical interest at events and by post through the association website, together with trade sales. The donation being made to Lincolnshire's Lancaster Association this year was £NIL due to insufficient profits (2024 - £NIL).

FINANCIAL REVIEW

Financial position

This year subscriptions have increased by just over £5,000. Subscriptions fees were managed by Connor Harper to April 2024 and transferred to the new membership system membermojo.

During the year there were donations to BBMF of £15,022 (2024 - £12,497). Reserves have increased by £9,883 (2024 - reduced by £96,313).

Investment income increased to £18,113 (2024 - £12,153).

The company received no royalties this year (2024 - £11,034) this income relates to its investment in the 'Lancaster' Film.

Reserves policy

The objective of the Association is to accumulate as large a fund as possible while meeting the overheads, the preservation of its property, the production of the journal and the making of donations as required. The Council of Management are confident that a significant fall in income, which it considers to be unlikely, will not prevent the Association meeting its costs and commitments. While unrestricted funds not invested in fixed assets are over £600,000, the Council consider that the nature of the Association and continuous financial monitoring will ensure that the need to deplete reserves will not arise.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association is a company limited by guarantee governed by its Memorandum and Articles of Association dated 6th April 1981. Due to the level of income of the Association an Independent Examination is performed. It is a registered charity with the Charity Commission. There are currently approximately 2,000 active members each of whom agree to contribute an amount not exceeding £1 in the event of the Association being wound up.

Page 1

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of the Council of Management

The directors of the company are also the charity trustees for the purposes of charity law and under the Association's Articles are known as members of the Council of Management. Under the articles one third of the Council members retire by rotation at each Annual General Meeting. The Council may appoint any member of the Association as a member of the Council if they are considered to be suitable with a proven interest. This person has to be re-elected at the next AGM.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01555021 (England and Wales)

Registered Charity number

511418

Registered office

Unit 4 Wavell Drive Lincoln Lincolnshire LN3 4PL

Trustees

J S Ball T J Allett M Brunton Chairperson (resigned 24.5.2024) C Harper (resigned 24.5.2024) R P Chapman R Evans Ms J Owen (appointed 23.11.2024)

Independent Examiner

Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

Approved by order of the board of trustees on 21 October 2025 and signed on its behalf by:

J S Ball - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

Independent examiner's report to the trustees of Lincolnshire's Lancaster Association Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

MRS NICOLA MICHELLE LENTON FCCA

Dexter & Sharpe Chartered Certified Accountants The Old Vicarage Church Close Boston Lincolnshire PE21 6NA

21 October 2025

Page 3

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025

----- Start of picture text -----
2025 2024
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,787 7,135
Other trading activities 3 34,353 46,781
Investment income 4 18,113 12,153
Other income 4,640 -
Total 63,893 66,069
EXPENDITURE ON
Raising funds 3,985 18,701
Charitable activities
Donations and promotion 19,022 32,497
Governance costs 31,003 111,184
Total 54,010 162,382
NET INCOME/(EXPENDITURE) 9,883 (96,313)
RECONCILIATION OF FUNDS
Total funds brought forward 880,741 977,054
TOTAL FUNDS CARRIED FORWARD 890,624 880,741
----- End of picture text -----

The notes form part of these financial statements

Page 4

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

BALANCE SHEET 31 JANUARY 2025

----- Start of picture text -----
2025 2024
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Intangible assets 8 720 4,000
Tangible assets 9 212,637 234,218
Investments 10 2 2
213,359 238,220
CURRENT ASSETS
Debtors 11 55,418 60,017
Cash at bank 624,511 602,976
679,929 662,993
CREDITORS
Amounts falling due within one year 12 (2,664) (20,472)
NET CURRENT ASSETS 677,265 642,521
TOTAL ASSETS LESS CURRENT
LIABILITIES 890,624 880,741
NET ASSETS 890,624 880,741
FUNDS 13
Unrestricted funds 890,624 880,741
TOTAL FUNDS 890,624 880,741
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 5

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

BALANCE SHEET - continued 31 JANUARY 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 October 2025 and were signed on its behalf by:

J S Ball - Trustee

R P Chapman - Trustee

The notes form part of these financial statements

Page 6

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

1. CONSOLIDATION

The charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011, and has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the charity and its subsidiary undertakings comprise a small group.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

continued...

Page 7

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of the asset as follows:

Website - 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost and 20% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There have been no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have a significant effect on the amounts recignised in the financial statements.

Accounting estimates and assumption are made concerning the future and, by their nature, will rarely equal the related actual outcome. No key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

continued...

Page 8

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

3. OTHER TRADING ACTIVITIES

Subscriptions
Royalties received
Member's day
Other income
4.
INVESTMENT INCOME
Deposit account interest
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Surplus/(deficit) on disposal of fixed assets
Website amortisation
Independent Examiner's fee
2025
£
34,251
-
-
102
34,353
2025
£
18,113
2025
£
1,221
(4,640)
180
2,640
2024
£
28,845
11,034
6,602
300
46,781
2024
£
12,153
2024
£
8,347
54,743
232
2,400

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.

Trustees' expenses

During the year travel expenses were reimbursed to the trustees amounting to £258 (2024 - £592).

In addition C Harper was paid £3,600 (2024 - £10,080) and J Owen reclaimed out of pocket expenses of £7,165 (2024 - NIL) in respect of membership cards expenses.

continued...

Page 9

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Unrestricted
fund
£
7,135
46,781
12,153
Total 66,069
EXPENDITURE ON
Raising funds
Charitable activities
Donations and promotion
Governance costs
18,701
32,497
111,184
Total 162,382
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
(96,313)
977,054
TOTAL FUNDS CARRIED FORWARD 880,741
8.
INTANGIBLE FIXED ASSETS
Bookazine
£
COST
At 1 February 2024
4,000
Additions
-
Disposals
(4,000)
Website
£
4,358
900
-
Totals
£
8,358
900
(4,000)
At 31 January 2025
-
5,258 5,258
AMORTISATION
At 1 February 2024
-
Charge for year
-
4,358
180
4,358
180
At 31 January 2025
-
4,538 4,538
NET BOOK VALUE
At 31 January 2025
-
720 720
At 31 January 2024
4,000
- 4,000

continued...

Page 10

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

9. TANGIBLE FIXED ASSETS

COST
At 1 February 2024
Disposals
At 31 January 2025
DEPRECIATION
At 1 February 2024
Charge for year
Eliminated on disposal
At 31 January 2025
NET BOOK VALUE
At 31 January 2025
At 31 January 2024
Freehold
property
£
208,198
-
208,198
-
-
-
-
208,198
208,198
Fixtures
and
fittings
£
61,899
-
61,899
58,866
606
-
59,472
2,427
3,033
Motor
vehicles
£
109,083
(85,800)
23,283
86,973
439
(65,440)
21,972
1,311
22,110
Computer
equipment
£
1,096
-
1,096
219
176
-
395
701
877
Totals
£
380,276
(85,800)
294,476
146,058
1,221
(65,440)
81,839
212,637
234,218

10. FIXED ASSET INVESTMENTS

At Cost 2025 2024
£ £
L.L.A. (Sales) Ltd
2 Ordinary Shares at £1 each 2 2

The Charity owns the whole of the issued share capital of L.L.A. (Sales) Ltd, being 2 ordinary shares of £1 each issued at par.

The financial results were as follows:

Summary Profit and Loss Account:
Turnover 4,815 14,317
Costs (8,955) (17,062)
Operating (loss) / Profit (4,940) (2,745)
Profit / (Loss) absorbed (4,940) (2,745)
The shareholders' funds at the end of the year were 11,333 16,273

continued...

Page 11

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
13.
MOVEMENT IN FUNDS
At 1.2.24
£
Unrestricted funds
General fund
880,741
TOTAL FUNDS
880,741
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
63,893
TOTAL FUNDS
63,893
2025
2024
£
£
38,942
35,841
11,633
18,648
4,843
5,528
55,418
60,017
2025
2024
£
£
-
16,633
2,664
3,839
2,664
20,472
Net
movement
At
in funds
31.1.25
£
£
9,883
890,624
9,883
890,624
Resources
Movement
expended
in funds
£
£
(54,010)
9,883
(54,010)
9,883

continued...

Page 12

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.2.23
£
Unrestricted funds
General fund
977,054
TOTAL FUNDS
977,054
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
66,069
TOTAL FUNDS
66,069
Net
movement
At
in funds
31.1.24
£
£
(96,313)
880,741
(96,313)
880,741
Resources
Movement
expended
in funds
£
£
(162,382)
(96,313)
(162,382)
(96,313)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.2.23
£
977,054
977,054
Net
movement
in funds
£
(86,430)
(86,430)
At
31.1.25
£
890,624
890,624

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Incoming
Resources
resources
expended
£
£
129,962
(216,392)
Movement
in funds
£
(86,430)
TOTAL FUNDS 129,962
(216,392)
(86,430)

continued...

Page 13

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2025.

15. LIMITED BY GUARANTEE

The association is a company limited by guarantee formed in 1981 and registered as a charity. The liability of each member is restricted to £1. The Association is exempt from Corporation Tax as long as its income is used for charitable purposes.

Page 14

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Subscriptions
Royalties received
Member's day
Other income
Investment income
Deposit account interest
Other income
Gain on sale of tangible fixed assets
Total incoming resources
EXPENDITURE
Raising donations and legacies
Journal including distribution
Postage and distribution
Advertising and display
Charitable activities
Donations - Battle of Britain Memorial Flight
Other donations projects
Support costs
Governance costs
Rates and water
Insurance
Light and heat
Telephone
Accountancy fees
Legal fees
Carried forward
2025
£
6,787
34,251
-
-
102
34,353
18,113
4,640
63,893
3,429
(65)
621
3,985
15,022
4,000
19,022
1,476
3,966
951
1,221
2,640
1,334
11,588
2024
£
7,135
28,845
11,034
6,602
300
46,781
12,153
-
66,069
15,076
3,250
375
18,701
12,497
20,000
32,497
1,558
4,035
(813)
1,766
3,630
2,565
12,741

This page does not form part of the statutory financial statements

Page 15

LINCOLNSHIRE'S LANCASTER ASSOCIATION LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025

----- Start of picture text -----
2025 2024
£ £
Governance costs
Brought forward 11,588 12,741
Repairs and maintenance 1,739 2,520
Computer overheads 1,571 1,886
Administration fees 11,951 13,842
Miscellaneous expenses 144 212
Other motor/travel costs 1,215 1,479
Service charge 563 407
Irrecoverable VAT - 13,485
Amortisation of intangible fixed assets 180 232
Depreciation of tangible fixed assets 1,221 8,347
-
Loss on sale of heritage asset 54,743
Bank charges and interest 831 1,290
31,003 111,184
Total resources expended 54,010 162,382
Net income/(expenditure) 9,883 (96,313)
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 16