Company Reglslratlon Number: N1619646 Charity Number: 101112 War Years Remembered IA company limited by guarantÈè, nat having a share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 August 2024 War Years Remembered IA company limited by guarantee, not having a share capital) TRUSTEES. AND OTHER INFORMATION Trustèes Mr Brian Dawson Mr Allan Hamilton Mr David McKim (Resigned 17 April 20251 Charity Number in Northern Ireland 101112 Company Reglstratlon Number N1619646 Reglstered Offlca Unit 1 22D Cra￿OrdsbuM Road Newtownards Co Down BT23 4EA Independent Examiner McCle8ry & Company Ltd Chartered Accountanls Garvey Studios 14 Longstone Street Lisburn Co Antrim BT28 1TP War Years Remembered IA company limited by guarantee, not having a share capital) TRUSTEES. ANNUAL REPORT for the financial year ended 31 August 2024 The Iruste6s present their Trustaes, Annual Report, combining the Dirèctors, Raport and Trust66s' Report. and the unaudited financial statements for the financial year ended 31 August 2024. Th8 financial statements are preparad in accordance with the Companias Act 2006, FRS 102 "Thg Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their financial slalem8nls in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 102). The Trustees. Report mntains the information required to be provided in the Trustees. Annual Report under the Statement of Recommended Practice ISORPI guidelines. The Iruslees of the charity are also charity truslees for Ihe purpose of charity law and under the charity's constitution are known as members of the board of trustees. In this report the trustees of War Years Remembered present a summary of its purpose, governance, activities, achievements and fInan￿s for the fSnan¢ial year 31 August 2024. The charily is a registered charity and henc8 Ihe report and resulls are presented in a form which complies with the requirements of the Companies Act 2006 and, allhouqh not obliqed to comply with the Slatemenl of Recommended Practice applicable in Ihe UK and T Approved by the Board of Trustees on 29 May 2025 and slgned on Its behalf by: Mr Brian Dawson Trustee War Years Remembered IA company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 31 August 2024 The Iruslees, who are also directors of War Years Remembered for th6 purposas of company law, are rasponsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the trus1ees as the directors lo prapare financial statements for aach financial year. Undar that law the trustees have elected lo prepare the financial Statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Under company law the trustees must not approve the financial statements unless thgy ar8 satisfied that they give a trug and fair view of thg slala of affairs of the charity and of the nel inGome expenditure cf the charity for that period. In preparing these financial statements, the trustees are required lo.. select suitable accounting policies and apply them conslstenlly.. make ju¢Jgements and eslimales thet are reasonable and prudent.. slate whether the financial statemen15 have been prepared in ac¢ordan¢e wilh the relevanl financial reporting framework, identify thos8 standards, and not8 th8 8ff8Ct and the reasons for any material departure from those slandards., and prepare the financial statements on the going conc8rn basis unless il Inappropriate to presume that the charlty will continue in operation. Th8 truste8s confirm that they have comp118d wSth the abov8 requirem8nts In preparlng th8 financlal statements. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the flnancial statements comply wllh the Companies Act 2006. They are also responslble for safeguarding the ssets of the charity and hence for taking reasonsble steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 29 May 2025 and signed on its behalf by: Mr Brian Dawson Trustao War Years Remembered IA company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF WAR YEARS REMEMBERED I havè examined the financial statements of the charity for the financial year ended 31 August 2024, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related nol&s. This report 15 made so181y to th8 charity's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Acl 2006. My work has been undertaken so that I might Gompile th8 financial slalements that I have been engaged to compile, report to the Board of Trustees that I have done so. and stale those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this report. Respactiva responsibilities of trustees and èxaminar The charity's trustees Iwho are also the directors of the company for the purposes of ccrfnpany law) aTe responsible for the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapl8r 3 of Part 16 of th8 Companies Act 2006 and Ihal an independent examination is required. 11 is my responsibility lo.. examine the financial statements under section 65 of the Charltles Act,, follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland und8r section 6519)Ib) of the Charities Act., and state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity financial statements as required under section 65 of the Charities Act and my examination was carried out in accordanc8 with the general Directions given by Ihe Charity Commission for Northern Ireland under section 6519I{bl of the Charities Act. An examination includes a review of the accounting records kept by th8 charity and a comparison Df the flnanclal statements presenled with those records.11 also includes considerallon of any unusual Items or disclosures in the financial staternen15 and seeking explanations from the trustees concerning any such mallers. The pr￿edureS undertaken do not provide all the 8videnc8 that would be required in an audit and consequently no opinion is given a5 to whether the accounts present a true and fair view and the report is limited to Ih05e matters set out in the stalemènl below. In connection with my examination, no matter has come lo my attention which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial stalernenls have not been prepared in accordance ¥Mth the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial R8POrting Stsndard applicable in the UK and Republic of Ireland {FRS1021 there Is further Information needed for a proper understanding of the accounts to be reached. Independent examlnerfs stalement I have no concerns and have come across no other matters in connection wilh Ihe examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the financial Statements to be reached. Elizabeth Chambers FCA MCCLEARY & COMPANY LTD Chartered Accountants Garvey Sludios 14 Longslone Street Li5burn Co Antrim BT28 1TP Date: 29 May 2025 War Years Remembered IA company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES Ilncorporatlng an Income and Expendlture Account) for the financial year ended 31 August 2024 Unrestrlcted R8Strlcted Total Unrestrided Total Funds Funds Funds Funds Funds 2024 2024 2024 2023 2023 Notes Income Donations and1ggaci&s Other income 10,432 60.000 70,432 27,963 2,800 27.963 2,800 Tolal incomo 10.432 60.000 70,432 30,763 30,763 Expenditure Charltsble actlvitles 40,598 24,335 64,933 17.040 17.tmo Net incomellexpenditure) 130,166) 35,665 5,499 13,723 13,723 Transfers betsyeen funds 16,565 (16,565) Net movement in funds for the flnanclal year 113,601) 19,100 5,499 13,723 13,723 Reconciliation of funds: Total funds beginning of the year 39,717 39,717 25,994 25,994 Tolal funds at the end of the year 26,116 19,100 45,216 39,717 39,717 The Statement of Financial Actwilies includes all gains and10sses recognised in the financial year. All income and expenditure relate to continuing activities. War Years Remembered IA company limited by guarantee, not having a share capital) Company NumbÈr= N1619646 BALANCE SHEET as al 31 August 2024 2024 2023 Notes Fixed Assets Tangible assets 16.700 Current Assets Debtors 1,648 31,747 Cash al bank and in hand 41,007 33,395 41,007 Cr•ditors: Amounts falling duo within ono year {4,879) {1.2901 Net Current Assets 28,516 39,717 Tolal Assets less Current Liabilities 45,216 39,717 Funds Restric18d trust funds General fund lunrestTicled) 19,100 26.116 39.717 Tolal fund5 11 45,216 39,717 These financial statements have been prepared in accordance with the special provisions relating to small companies wilhin Part 15 of the Companies Act 2006. For the flnanclal year ended 31 August 2024 the charlty was entitled to exemption from audit under section 477 of the Companies Act 2006., and no notice has been deposited und8r section 476. The trustees confimi that the members have not required the company lo obtain an audit of its financial statements for the financial yaar in question in accordanc& with saclion 476 of the Companies Act 2006. The Irustees acknowledge their responsibilities for ensunng that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair wew of the state of affairs of the charity as al the end of the financial year and of its profit and loss for the financial year In accordance with the requirernents of sections 394 and 395 and which otherwise comply with the requirements of the Companies Acl 2006 relating to financial statements, so far as applicable to the charity. Approved by the Board of Truslees and authorlsed for Issue on 29 May 2025 and slgned on Ils behalf by Mr Brian Dawson Truslee War Years Remembered IA company limited by guarantee. not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2024 GENERAL INFORMATION War Years Remembered is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is Unit 1. 22D Crawfordsbum Road, Newtownards, Co Down, BT23 4EA which is also the principal place of business of the charity. The financial statements have been presented in Pound (£1 which is also the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Th8 following accounting polici8s have been applied consistently in dealing with items which are Considered material in relallon to tha ¢harityS finan¢lal slatemenls. Basis of preparation The financial slalements of the charitable company, which is a public benefit entity undér FRS102. havo been prèpared on th8 going conc8rn basis undar thè historical cost Convention, modified to include certain items at fair value. The financial statements have been prepared in ac¢ord8n¢e with the Statement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing Iheir accounts in accordance with lh8 Financi81 Reporiing Standard applicab18 in th8 UK and Republic of Ireland FRS 102.. As permitted by the Companies Act 2006, the charity has varied the standard formals in that act for the Slalemenl of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 1 S.2 ofthat SORP. Stalernent of compliance The financial statements of the charity for the fi'nancial year ended 31 August 2024 have been prepared on the golng concern basls and In 8ccordance wlth the Statement of Recommended Practice ISORP} "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicbble in the UK and Republic of Ireland FRS 102" Cash flow statement The charity has availed of the exemption in FRS 102 from the requirement to produ￿ a cash flow statement because il is classified as a small charity. Fund accounting The following 8re the categories of funds maintained.. Restrlcted funds Restricted funds represenl income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charily. Unreslrlcted funds Unreslricted fu nds consist of General and Designated funds. General funds represent amounts which are expendable at the discretion of the board. f u rlherance the objeclives the charily. Designated funds comprise unrestricted funds that the board has, at its discretion. set aside for parlicular purposes. These designation5 have an adminislrative purpose only, and do not legally restrict the board's discretion to apply the fund. Income Income is recognised by inclusion in the Statemenl ol Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(sl of income have been mel, the amounts involved can be measured with sufficient reliability and it is probable that the income will be re￿iVed by the charity. Income from charilable activitiès Incoffle from charitable dctivities include Income earned from the supply ol seNices under contraclual arrangements and from performance related grants which have conditions that specify the provision of particular services lo be provided by the harity. Income from government and other co-funders is recognised when the charily is legally entitled to the income because it is fulfilling the conditions contsined in the related funding agreements. Where a grant is received in advan￿, its recognition is deferred and included in creditors. Where enlillemenl occurs before n¢ome received, is accrued debtors. Grants from governments and other co-funders typically include one of the following Performance based conditions.. whereby the charity is contractually entitled to funding only to the exlenl that the core objectives of the grant agreement are achieved. Where the charily is meeting the core objectives of a grant agreement. it recognises the related expenditure, to the exlenl thal it is reimbursable by the do nor in co me Time based conditions: whereby the charity is contractually enlitled lo funding on the condition that il is utilised in a particular period. In these cases the charity recognises the incom8 to the exlenl it is ulilised within the period specified in the In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notlfled enlltlement. Grants received towards capital expenditure are credited lo the Ststement of Financial Activities when received or receivable, whichever is earlier. Expondltura Expenditure is analysed between costs of charilable actlvilles and ralsing funds. The costs of each activity are separately accumulated and disclosed, and analysed according to Iheir major components. Expenditure 15 recognised when a legal or constructive obligation exists as a result ol a past event, a transfer of economic b8nafits is required in settlam&nl and the amount of the obligation can bè reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated lo activities in proportion lo staff time spent or other suitable measure for each activity. Tanglble flxed assets and depreciation Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible h'xed assets, less their estimated residual value, over their expected useful lives as follDWS'. Fixtures, filtings and equipment 200/. Straight line Debtors Debtors are recognised al the seltlement amount due after any discount offered. Prepayments are valued at Ihe amount prepaid nel of any trade discounts due. Income recognised by the charity from government agencie5 and other co-funders, bLJt not yet received at financial year end, is included in debtors. Cash at bank and in hand Cash at bank and in hand comprises cash on deposit al banks requiring less than three months notice of withdrawal. Taxatlon and dèferrèd laxatlon No current or deferred tsxation arises as the charity has been granted charitable exemption. INCOME DONATIONS AND LEGACIES Unrestricted Restricted 2024 2023 Funds Funds Donations and legacies Grants 10,432 10.432 60,000 27.963 60,000 10,432 60,000 70,432 27,963 3.2 OTHER INCOME Unrestrlcted Restrlcted 2024 2023 Funds Funds Fundraising activities 2,800 EXPENDITURE 4.1 CHARITABLE ACTIVITIES Dlrect Costs Other Costs Support Cosls 2024 2023 Expenditure on charitablo activitss 61,865 3,068 64,933 17,040 SUPPORT COSTS Charltable 2024 2023 Activities Cleaning Costs Motor Expenses Bank Charge5 Indapandenl axamination 800 2,481 40 1,954 39 1,954 39 1,075 1.075 1.230 3.068 3,068 4,551 ANALYSIS OF SUPPORT COSTS Basls of 2024 2023 Apportionment Cleaning Costs Motor Expenses Bank Charges Independent examination 100/9 1000/. 1 OOVO 100/0 800 1,954 39 2,481 40 1,075 1,230 3.068 4,551 NET INCOME 2024 2023 Net Income Is stated after charglngl(credltlng): Independent Examiner's remuneration.. independent examination services 1,075 1,230 TANGIBLE FIXED ASSETS Fixtures, fittings and equlpment Total Cost At 1 Septemb8r 2023 Additlons 21,487 16,700 21,487 16,700 At 31 August 2024 38,187 38,187 D•pr•clatlon At 31 August 2024 21,487 21,487 Net book value Al 31 August 2024 16,700 16,700 DEBTORS 2024 2023 Taxation and social security cog18 1,648 CREDITORS Amounts fallirbg dua within one year 2024 2023 Accruals and deferred income 4,879 1,290 10. RESERVES 2024 2023 Al the beginning of the year Surplus for the financial year 39,717 5,499 25,994 13,723 Al the end of the year 45.216 39,717 11. FUNDS 11.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricled Total Funds Funds Fund5 At 1 September 2022 Movement during Ihe financial year 25,994 13,723 25,994 13,723 At 31 August 2023 Movement during Ihe financial year 39,717 (13,6011 39,717 5,499 19,100 At 31 August 2024 26,116 19,100 45,218 11.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance Income Expendilure Transfers Balance 1 September 2023 between 31 August 2024 funds Restrlcted funds Awards for All Ards & North Down Borough Council 10.000 10,135 135 50,DOO 14,200 116,7001 19,100 60,DOO 24,335 116,5651 19,100 Unrestrlcted funds Unreslricled General 39,717 10,432 40,598 16,565 26,116 Totsl funds 39,717 70,432 64,933 45,216 11.3 ANALYSIS OF NET ASSETS BY FUND Fixed Current Current Total assets asset$ Ilabllllles charity use Restricted trust funds 19,100 19,100 Unrestricted general funds 16,700 10,999 14,879) 22,820 16,700 30.099 (4.879) 41.920 12. STATUS The charity is a company limil&d by guarantèe not having a share capital. The the members limited Every member of the company undertakes lo contribute to Ihe assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustmenl of the rights of the contribulors among themselves, such amount as may be required, nol exceeding £ 1. 13. POST.BALANCE SHEET EVENTS There have been no significant events affecting the Charity since the financial year-end. 14. TRUSTEE'S REMUNERATION AND BENEFITS There were no trustee's remuneration or other benefits for the year ended 31 August 2024 nor the year ended 31 2 0 2 3 There were no Iruslee's expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023. This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner ot"delivery under section 1072 of the Companies Act 2006.