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REGISTERED COMPANY NUMBER: 06525181 (England and Wales)
REGISTERED CHARITY NUMBER: 1138919










REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CAREW CHERITON CONTROL TOWER GROUP

CAREW CHERITON CONTROL TOWER GROUP






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




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 12

CAREW CHERITON CONTROL TOWER GROUP (REGISTERED NUMBER: 06525181)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


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 2024. 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
To educate the public in the history of the two world wars. The restoration, preservation and interpretation of structures and artefacts in Carew Cheriton and Pembrokeshire for the public benefit. To be a focal point for the history of Pembrokeshire in the two world wars and a memorial to those who served there.

To give talks and guided visits to schools and groups.

To be open to the public for guided visits.

To restore and maintain our artefacts and buildings.

To research and record relevant history.

All working hours are voluntary and include visits, ground and building maintenance.

Public benefit
The trustees are aware of the need for the group activities to benefit the public. The group aims to increase its membership and activities.

Volunteers
The Charity's volunteers have received visitors, restored and preserved artifacts and carried out improvements and maintenance to the site.

The average age of the volunteers is increasing but some new members have been recruited.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Schools, groups and members of the public have increased their knowledge of WW1 and WW2 social and military history.

People are more aware of the importance of the airfield activities and the input and sacrifices made by local and military people.

The group continues to receive artefacts and memories from the descendants of those who served at the airfield.

A flight simulator is being developed and it is hoped that this will widen the attraction and raise funds.

Restoration on the Anson aircraft has made progress.

Public visits during the summer months have again been rewarding and could be extended with more volunteers.

A summer open airshow day event was not held, but a show in conjunction with the local classic car club proved successful.

School visits are still recovering from Covid. Transport costs have restricted some school visits.

FINANCIAL REVIEW
Reserves policy
The Charity aims to hold a minimum of £5,000 in its bank account. Reserves are held to pay for essential outgoings should income be reduced by lower visitor numbers, unforeseen circumstances and other problems. It would cover essential costs for at least 1 year.


CAREW CHERITON CONTROL TOWER GROUP (REGISTERED NUMBER: 06525181)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


FINANCIAL REVIEW
Sources of funding are:

- Grants
- Donations
- Admission fees
- Events
- Museum shop sales
- Membership fees

Money from the above is used to improve and maintain the facilities and pay for services. This is a community project open to all. It has become an important part of local activities.

A Subsidiary trading company "Wings Over West Wales Limited" has been formed to carry out the basic business activities.

The Charity recorded a surplus of £438 for the year. The Trustees are satisfied that sufficient reserves are in place for the charity to continue in operation for at least the next twelve months.

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.

Recruitment and appointment of new trustees
Trustees are appointed from within the group membership, are known by existing trustee and have abilities beneficial to the group.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06525181 (England and Wales)

Registered Charity number
1138919

Registered office
Briarville
Whitehill
Cresselly
Pembrokeshire
SA68 0TT

Trustees
D J Brock
H W Brock
M R Hyde
A F Fieldhouse
J Harris
G Williams

Company Secretary
M R Hyde

Independent Examiner
Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

COMMENCEMENT AS A CHARITY
The company became a registered charity on the 10th November 2010.

Approved by order of the board of trustees on 22 March 2025 and signed on its behalf by:

CAREW CHERITON CONTROL TOWER GROUP (REGISTERED NUMBER: 06525181)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024






M R Hyde - Secretary

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CAREW CHERITON CONTROL TOWER GROUP

Independent examiner's report to the trustees of Carew Cheriton Control Tower Group ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

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.








Caroline Wheeler

Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

Date: .............................................

CAREW CHERITON CONTROL TOWER GROUP

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 9,580 13,417

Other trading activities 3 899 6,597
Total 10,479 20,014

EXPENDITURE ON
Raising funds - 1,664


Other 10,041 11,740
Total 10,041 13,404

NET INCOME 438 6,610


RECONCILIATION OF FUNDS
Total funds brought forward 28,199 21,589

TOTAL FUNDS CARRIED FORWARD 28,637 28,199

CAREW CHERITON CONTROL TOWER GROUP (REGISTERED NUMBER: 06525181)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 208,462 208,502
Heritage assets 8 4,300 4,350
Investments 9 1 1
212,763 212,853

CURRENT ASSETS
Debtors 10 511 643
Cash at bank 18,301 13,952
18,812 14,595

CREDITORS
Amounts falling due within one year 11 (10,401 ) (10,402 )

NET CURRENT ASSETS 8,411 4,193

TOTAL ASSETS LESS CURRENT LIABILITIES 221,174 217,046

CREDITORS
Amounts falling due after more than one year 12 (192,537 ) (188,847 )

NET ASSETS 28,637 28,199
FUNDS 13
Unrestricted funds 28,637 28,199
TOTAL FUNDS 28,637 28,199

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.


CAREW CHERITON CONTROL TOWER GROUP (REGISTERED NUMBER: 06525181)

BALANCE SHEET - continued
31 DECEMBER 2024

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 22 March 2025 and were signed on its behalf by:





M R Hyde - Trustee





D J Brock - Trustee

CAREW CHERITON CONTROL TOWER GROUP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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, 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.

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.


Freehold property - 2% on cost and Nil on land
Improvements to property - 2% on cost
Plant and machinery - 25% reducing balance

Heritage assets
The charity holds an Avro Ansen airframe and engine which is included in the balance sheet as a heritage assets.

In addition to the Avro Ansen airframe and engine the charity holds a number of artifacts that are considered heritage assets. These items are not recognised in the balance sheet as cost information is not readily available and the trustees believe that the benefits of obtaining valuations for these artifacts would not justify the cost. Nearly all the items are thought to have a financial value of less than £50 and as far the trustees are aware no individual item is worth more than £500.

The intention of the trustees is to hold these items of memorabilia in good condition for display in the future however, subject to the approval of the trustees items may be disposed of. This would only happen in exceptional circumstances for example when an item can not be properly displayed or the disposal proceeds could be used to purchase a better example.

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.

Grants
Grant income is credited to income on receipt.


CAREW CHERITON CONTROL TOWER GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Donations 9,190 13,017
Subscriptions 390 400
9,580 13,417

3. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fundraising events 899 5,952
Shop income - 645
899 6,597

4. NET INCOME/(EXPENDITURE)

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

2024 2023
£    £   
Depreciation - owned assets 1,805 1,818

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 13,417

Other trading activities 6,597
Total 20,014

EXPENDITURE ON
Raising funds 1,664


Other 11,740
Total 13,404

NET INCOME 6,610


RECONCILIATION OF FUNDS
Total funds brought forward 21,589


CAREW CHERITON CONTROL TOWER GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   
TOTAL FUNDS CARRIED FORWARD 28,199

7. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery Totals
£    £    £    £   
COST
At 1 January 2024 208,078 12,809 3,867 224,754
Additions - - 1,765 1,765
At 31 December 2024 208,078 12,809 5,632 226,519
DEPRECIATION
At 1 January 2024 11,875 668 3,709 16,252
Charge for year 1,512 255 38 1,805
At 31 December 2024 13,387 923 3,747 18,057
NET BOOK VALUE
At 31 December 2024 194,691 11,886 1,885 208,462
At 31 December 2023 196,203 12,141 158 208,502

Freehold property of £132,500 relates to land.

8. HERITAGE ASSETS
Total
£   
MARKET VALUE
At 1 January 2024 and 31 December 2024 5,000
PROVISIONS
At 1 January 2024 650
Charge for year 50
At 31 December 2024 700
NET BOOK VALUE
At 31 December 2024 4,300
At 31 December 2023 4,350

9. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
MARKET VALUE
At 1 January 2024 and 31 December 2024 1
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

There were no investment assets outside the UK.

CAREW CHERITON CONTROL TOWER GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

9. FIXED ASSET INVESTMENTS - continued


Wings Over West Wales Limited is registered in England and Wales, the registration number of this company is 9824632. The Charity owns 100% of the issued share capital.

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 361 13
VAT 150 630
511 643

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 10,001 10,001
Accrued expenses 400 401
10,401 10,402

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Deferred grants 192,537 188,847

13. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 28,199 438 28,637

TOTAL FUNDS 28,199 438 28,637

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 10,479 (10,041 ) 438

TOTAL FUNDS 10,479 (10,041 ) 438


Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 21,589 6,610 28,199

TOTAL FUNDS 21,589 6,610 28,199

CAREW CHERITON CONTROL TOWER GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

13. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 20,014 (13,404 ) 6,610

TOTAL FUNDS 20,014 (13,404 ) 6,610

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

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 21,589 7,048 28,637

TOTAL FUNDS 21,589 7,048 28,637

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 30,493 (23,445 ) 7,048

TOTAL FUNDS 30,493 (23,445 ) 7,048

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

15. GRANTS RECEIVED

During 2008 the charity received a grant from the Welsh Assembly Government relating to the purchase of land at Carew Airfield, the grant amount was £132,500. A condition of the grant is that if the land is disposed of 50% of the profit will have to be given to Pembrokeshire Coast National Parks Authority.

During 2016 the charity received a Military Of Defence Community Covenant Grant relating to the building of a shed at Carew Airfield, the grant was for £65,520. All conditions were met and no amounts are outstanding at the year end.

During 2022 the charity received a grant of £6,821 from Pembrokeshire County Council. The grant relates to the roof repairs required on the roof of the classroom. The grant was spent in full and no amounts are outstanding.