IRIS Accounts Productionv23.4.0.336OtherCompany accountsTruefalsePounds1.1.2331.12.2331.12.23FYFRS 102Independent examinerLarge and medium-sized companies regime for accountsFullCharities SORPtruetruetruetruefalsetruefalsetrue iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh039463042022-12-31039463042023-12-31039463042023-01-012023-12-31039463042021-12-31039463042022-01-012022-12-31039463042022-12-3103946304ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3103946304ns15:PoundSterling2023-01-012023-12-3103946304ns11:FRS1022023-01-012023-12-3103946304ns11:IndependentExaminationCharity2023-01-012023-12-3103946304ns11:LargeMedium-sizedCompaniesRegimeForAccounts2023-01-012023-12-3103946304ns11:FullAccounts2023-01-012023-12-3103946304ns11:CharitiesSORP2023-01-012023-12-3103946304ns16:EnglandWales2023-01-012023-12-3103946304ns11:RegisteredOffice2023-01-012023-12-3103946304ns0:Trustee22023-01-012023-12-3103946304ns0:Trustee32023-01-012023-12-3103946304ns0:Trustee12023-01-012023-12-3103946304ns11:CompanySecretary12023-01-012023-12-3103946304ns11:MainIndustrySectorHeading2023-01-012023-12-3103946304ns11:MainIndustrySectorHeading2022-01-012022-12-3103946304ns10:WithinOneYear2023-12-3103946304ns10:WithinOneYear2022-12-3103946304ns0:TotalUnrestrictedFunds2023-12-3103946304ns10:PlantMachinery2023-01-012023-12-3103946304ns10:FurnitureFittingsToolsEquipment2023-01-012023-12-310394630422023-01-012023-12-310394630412023-01-012023-12-310394630412022-01-012022-12-3103946304ns10:OwnedAssets2023-01-012023-12-3103946304ns10:OwnedAssets2022-01-012022-12-3103946304ns10:PlantMachinery2022-12-3103946304ns10:FurnitureFittings2022-12-3103946304ns10:PlantMachinery2023-12-3103946304ns10:FurnitureFittings2023-12-3103946304ns10:PlantMachinery2022-12-3103946304ns10:FurnitureFittings2022-12-31

REGISTERED COMPANY NUMBER: 03946304 (England and Wales)

REGISTERED CHARITY NUMBER: 1080102















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for


Burtonwood Heritage

Trading as

RAF Burtonwood Association


Burtonwood Heritage

Trading as RAF Burtonwood Association







Contents of the Financial Statements

for the Year Ended 31 December 2023






Page



Report of the Trustees  

1


to


3


Independent Examiner's Report  

4



Statement of Financial Activities  

5



Balance Sheet  

6


to


7


Notes to the Financial Statements  

8


to


13


Burtonwood Heritage (Registered number: 03946304)

Trading as RAF Burtonwood Association


Report of the Trustees

for the Year Ended 31 December 2023



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 December 2023. 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 charity's objects are to advance the education of the public, schools and local organisations about the role of RAF Burtonwood in World War II and the Cold War. The charity is to conserve and make available, for the benefit of the public, material relating to the men and women who served at RAF Burtonwood between 1939 and 1993.

The charity displays its activities in the Heritage Centre which is open every day, holds regular public/members meetings in the winter with guest speakers and produces a quarterly magazine, Burtonwood Times, edited by Aldon Ferguson. Annual reunions are held in the USA and bi-annual reunions in the UK. The Charity is responsible for the management and running of the Heritage Centre.

Due to current restrictions regarding the global COVID-19 pandemic none of these activities have
been able to occur this year.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

FINANCIAL REVIEW

Financial position

As a result of its activities during the year, the charity had total incoming resources of £12,442 (2021 £5,879). Total outgoing resources for the year were £9,060 (2021 £6,920). The charity had net surplus for the year of £3,382 (2021 deficit £1,041), leaving unrestricted funds of £33,233 (2021 £29,851) at the year end.


lt is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


The charity is a company limited by guarantee, not having a share capital.  It was registered as a charity on 29 March 2000. The constitution of the charity is regulated by its Memorandum and Articles of Association.



Burtonwood Heritage (Registered number: 03946304)

Trading as RAF Burtonwood Association


Report of the Trustees

for the Year Ended 31 December 2023



STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Trustees are appointed by members after taking into account recommendations of current trustees.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

New trustees are given a full briefing on the workings of the charity by the incumbent trustees.

The board of trustees is made up of all the directors and the whole group meet formally four times a year. They also meet informally monthly.

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03946304 (England and Wales)


Registered Charity number

1080102


Registered office

18 Ridgeway

Wargrave

Reading

Berkshire

RG10 8AS


Trustees

J Cotterill Manager

A P Ferguson Chartered Surveyor

R Foster Retired


Company Secretary

A P Ferguson


Independent Examiner

Susan Ellison

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ


Approved by order of the board of trustees on 7 March 2024 and signed on its behalf by:





Burtonwood Heritage (Registered number: 03946304)

Trading as RAF Burtonwood Association


Report of the Trustees

for the Year Ended 31 December 2023




R Foster - Trustee


Independent Examiner's Report to the Trustees of

Burtonwood Heritage


Independent examiner's report to the trustees of Burtonwood Heritage ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.


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

3.

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

4.

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.









Susan Ellison


Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ


7 March 2024


Burtonwood Heritage

Trading as RAF Burtonwood Association


Statement of Financial Activities

for the Year Ended 31 December 2023



31/12/23


31/12/22


Unrestricted


Total


fund


funds


Notes

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

615


525



Other trading activities

2

10,198


11,894


Investment income

3

126


23


Total

10,939


12,442



EXPENDITURE ON

Charitable activities

Charitable activities

7,996


9,015



Other

60


45


Total

8,056


9,060



NET INCOME

2,883


3,382




RECONCILIATION OF FUNDS

Total funds brought forward

33,233


29,851



TOTAL FUNDS CARRIED FORWARD

36,116


33,233



Burtonwood Heritage (Registered number: 03946304)

Trading as RAF Burtonwood Association


Balance Sheet

31 December 2023



31/12/23


31/12/22


Unrestricted


Total


fund


funds


Notes

£   

£   


CURRENT ASSETS


Stocks

9

1,800


1,880


Debtors

10

877


681


Cash at bank and in hand

33,819


31,052


36,496


33,613



CREDITORS


Amounts falling due within one year

11

(380

)

(380

)


NET CURRENT ASSETS

36,116


33,233



TOTAL ASSETS LESS CURRENT

LIABILITIES

36,116


33,233



NET ASSETS

36,116


33,233


FUNDS

12

Unrestricted funds

36,116


33,233


TOTAL FUNDS

36,116


33,233



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Burtonwood Heritage (Registered number: 03946304)

Trading as RAF Burtonwood Association


Balance Sheet - continued

31 December 2023


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




The financial statements were approved by the Board of Trustees and authorised for issue on 7 March 2024 and were signed on its behalf by:






R Foster - Trustee


Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements

for the Year Ended 31 December 2023


1.

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.



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.



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. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.



Tangible fixed assets

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



Plant and machinery

-

33% on cost


Fixtures and fittings

-

20% on cost



Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


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.

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.


Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


2.

OTHER TRADING ACTIVITIES


31/12/23


31/12/22

£   

£   



Shop income

3,699


2,584




200 Club

920


1,030




Events income

4,284


7,135




Talks

795


1,145




Other income

500


-



10,198


11,894




3.

INVESTMENT INCOME


31/12/23


31/12/22

£   

£   



Interest receivable - trading

126


23




4.

NET INCOME/(EXPENDITURE)



Net income/(expenditure) is stated after charging/(crediting):




31/12/23


31/12/22

£   

£   



Depreciation - owned assets

-


253




5.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.



Trustees' expenses


There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.



Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


6.

STAFF COSTS



The average monthly number of employees during the year was as follows:



31/12/23


31/12/22


Trustees

3


3





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


7.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


fund

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

525




Other trading activities

11,894



Investment income

23



Total

12,442




EXPENDITURE ON


Charitable activities


Charitable activities

9,015




Other

45



Total

9,060




NET INCOME

3,382





RECONCILIATION OF FUNDS


Total funds brought forward

29,851




TOTAL FUNDS CARRIED

FORWARD

33,233




Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


8.

TANGIBLE FIXED ASSETS


Fixtures



Plant and


and



machinery


fittings


Totals

£   

£   

£   



COST


At 1 January 2023 and

31 December 2023

11,192


1,680


12,872




DEPRECIATION


At 1 January 2023 and

31 December 2023

11,192


1,680


12,872




NET BOOK VALUE


At 31 December 2023

-


-


-




At 31 December 2022

-


-


-




9.

STOCKS


31/12/23


31/12/22

£   

£   



Finished goods

1,800


1,880




10.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31/12/23


31/12/22

£   

£   



Prepayments and accrued income

877


681




11.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31/12/23


31/12/22

£   

£   



Accruals and deferred income

380


380




12.

MOVEMENT IN FUNDS


Net




movement


At



At 1.1.23


in funds


31.12.23


£   

£   

£   



Unrestricted funds


General fund

33,233


2,883


36,116





TOTAL FUNDS

33,233


2,883


36,116




Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


12.

MOVEMENT IN FUNDS - continued



Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

10,939


(8,056

)

2,883





TOTAL FUNDS

10,939


(8,056

)

2,883






Comparatives for movement in funds



Net




movement


At



At 1.1.22


in funds


31.12.22


£   

£   

£   



Unrestricted funds


General fund

29,851


3,382


33,233





TOTAL FUNDS

29,851


3,382


33,233





Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

12,442


(9,060

)

3,382





TOTAL FUNDS

12,442


(9,060

)

3,382





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



Net




movement


At



At 1.1.22


in funds


31.12.23


£   

£   

£   



Unrestricted funds


General fund

29,851


6,265


36,116





TOTAL FUNDS

29,851


6,265


36,116




Burtonwood Heritage

Trading as RAF Burtonwood Association


Notes to the Financial Statements - continued

for the Year Ended 31 December 2023


12.

MOVEMENT IN FUNDS - continued



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



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

23,381


(17,116

)

6,265





TOTAL FUNDS

23,381


(17,116

)

6,265




13.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 31 December 2023.