REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 July 2024 |
for |
Civil Defence & Emergency Service |
Preservation Trust |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 July 2024 |
for |
Civil Defence & Emergency Service |
Preservation Trust |
Civil Defence & Emergency Service |
Preservation Trust |
Contents of the Financial Statements |
for the Year Ended 31 July 2024 |
Page |
Report of the Trustees | 1 |
Independent Examiner's Report | 5 |
Statement of Financial Activities | 6 |
Balance Sheet | 7 |
Notes to the Financial Statements | 9 |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Report of the Trustees |
for the Year Ended 31 July 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 July 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 |
The objective of Civil Defence & Emergency Service Preservation Trust ("the Trust") is to advance the education and awareness of the public by the conservation and preservation of buildings, vehicles, equipment and documents from the Cold War Era which were used for or by the Civil Defence and other emergency services. |
Achievements and Performance |
The Civil Defence & Emergency Service Preservation Trust are committed to the preservation of buildings, vehicles, equipment and documents from the Cold War Era, which were used for or by the Civil Defence and other emergency services. We do this by restoring and advising on the restoration of such items and are often commissioned to carry out an impact statement in relation to the use of these items. |
Western Zone Regional War Room |
During the year to 31 July 2024, we were asked by Historic Environment Scotland to write the Historic Impact Statement for the former Western Zone Regional War Room, currently listed as an Ancient Historic Monument at the old National Engineering Laboratory and to secure its future use with a local technology company. |
This work was carried out on a voluntary basis due to our previous involvement with the building. The Western Zone War Room was due to be demolished in 1999 and the Civil Defence & Emergency Service Preservation Trust were instrumental in having it listed as an Ancient Historic Monument. We have also advised Historic Environment Scotland and the Scottish Government over the years on its ongoing preservation. A local company is now buying the property and we were asked to write the Historic Impact Statement to ensure that its use did not damage the fabric of the building and its artefacts. |
The bunker is in excellent condition, including original 1950's toilets, sinks and plumbing and the original plant room, all of which will be preserved. The works have begun on the sympathetic, but necessary changes, to the bunker to allow it to open as an operational office and base to secure the bunkers future. The Trust will work alongside the new owners to ensure the bunker retains its original features and is preserved for years to come. |
The aim is to open this bunker on doors open day and run tour weekends while it will be used as offices Monday to Friday. |
28 Group Observed SCIO |
The Civil Defence & Emergency Service Preservation Trust began restoration of the ROC 28 Group and UKWMO (United Kingdom Warning and Monitoring Organisation) Caledonian Sector HQ Bunker (also known as Craigiebarns) a number of years ago, having been acquired by Ward Westwater (Trustee). |
In 2015 a new charity, 28 Group Observed SCIO, was set up to take over the restoration and running of Craigiebarns. |
The Trust continues to support 28 Group Observed SCIO and a number of artefacts are on loan to the ROC 28 Group and UKWMO Caledonian Sector HQ Bunker by our Trustee Ward Westwater. This includes but is not limited to, our air raid sirens, Royal Observer Post equipment, books, manuals and other Cold War paraphernalia. Our Royal Observer Corp's artefacts continue to be displayed by 28 Group Observed SCIO who continue to run and manage the bunker. |
The team at 28 Group Observed SCIO is managed by one of our former Trustees and Directors Gavin Saxby. |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Report of the Trustees |
for the Year Ended 31 July 2024 |
The Civil Defence and Emergency Service Preservation Trust continue to have oversight of the bunker which is now leased to 28 Group Observed SCIO. |
The bunker runs regular evening & weekend tours and have expanded their overnight stays to Scouts, Boy's Brigade, Girl Guides and other youth organisations. The Civil Defence & Emergency Service Preservation Trust also assist on a voluntary basis by assisting with tours and giving interviews and talks. |
The site is also regularly used and supported by the Royal Observer Corp's Association. |
Dudley Police Post |
The Dudley Police Post is the last surviving Police Post of its kind. It still has the original blue tiles from when it was built around 1950, stating the old constabulary name "Dudley County Police". Inside it has the original fitted furniture and a separate toilet and sink. The Trust acquired the box around 2008 in order to prevent it being demolished. |
In 2022/2023 the Dudley Police Post was accidentally fenced in to a new secure car park built by Dudley Council for their waste management site opposite. They also bricked up the windows and door. |
During 2023/2024 lawyers have been engaged to try and make Dudley Council remove the fencing and reinstate our parking as well as remove the bricks blocking up the door and windows. Although the council has admitted this was accidental, they have done nothing to rectify it. |
The Royal Observer Corp. Post Nuclear Bunker at Sheildhall |
The Royal Observer Corp. post Nuclear Bunker at Shieldhall is owned by Trustee, Ward Westwater. The Civil Defence & Emergency Service Preservation Trust is assisting on a care and maintenance basis as we decide how to move forward with the site. Our thoughts are to run pre-booked tours but as yet nothing has been finalised. |
Offices |
We are now at our new office in Moray and are settling in to the new premises and unboxing all of our paperwork and manuals. |
IN THE COMING FINANCIAL YEAR 2024/25 |
Our plans are: |
1. To expand the relationship with the Western Zone Regional War Room Bunker and have it available for Doors Open Days and tours. |
We are partnering with Scottish Enterprise Technology Park and the Company who are moving in to run guided tours. The bunker was built in the 1950's and is unique in the fact that it was the only War Room on one level, all others were built over two levels. After its use as the War Room it was adopted by Strathclyde Regional Council as their Control Room. Many of the door signs and local council area signs are still present in the bunker and the filter bank, generator and plant are preserved exactly as they were. Also the complex plumbing and toilet system are still in place as well as the glass over looking the map table (although the table is gone). |
2. To expand our involvement with 28 Group Observed SCIO and assist them anyway we can in their application for museum status. |
3. To meet with Gavin Saxby to cover a comprehensive fire plan for Craigiebarns (the ROC 28 Group and UKWMO (United Kingdom Warning and Monitoring Organisation) Caledonian Sector HQ Bunker). This has become necessary as the volume of tours increases and will include a disabled refuge at the rear of the bunker. |
4. To consider the opening of the Royal Observer Corp's Post at Shieldhall |
5. Continue engaging with Dudley Council regarding the fence, windows and doors at the Police Post. |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Report of the Trustees |
for the Year Ended 31 July 2024 |
FINANCIAL REVIEW |
Financial Review |
During the year the charity received donations of £2,700 (2023: £2,500) and had expenditure of £2,611 (2023: £1,718) leading to a small surplus of £89 (2023: £782). |
Reserves policy |
The Charity currently has reserves of negative £6,298 (2023:£6,387). This is due to a creditor balance of £10,465 which is due to the sole Trustee Ward Westwater. |
The charity survives on donations made to the charity by Ward, who is committed to continuing these donations which cover all overheads of the charity. |
There is no requirement to hold reserves due to limited expenses of the charity and the continuing support of the Trustee. |
Ward Westwater does not intend to call in the loan due to him and in signing the accounts has committed to ensuring that the charity will continue for 12 months from the date of this report. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The Company is a Registered Company limited by guarantee, incorporated on 29th July 1999 and is a registered Scottish Charity Number SC029244. The Company was formed under a Memorandum of Association which established its objects and powers and is governed under its Articles of Association. |
Recruitment and appointment of new trustees |
Trustees were appointed on its incorporation. Thereafter the trustees shall be elected by the member at the AGM. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Mathew Gillies LLB (Hons) ACPA FCIE |
Cowan & Partners Limited |
60 Constitution Street |
Edinburgh |
EH6 6RR |
Approved by order of the board of trustees on |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Report of the Trustees |
for the Year Ended 31 July 2024 |
Independent Examiner's Report to the Trustees of |
Civil Defence & Emergency Service |
Preservation Trust |
I report on the accounts for the year ended 31 July 2024 set out on pages six to fourteen. |
Respective responsibilities of trustees and examiner |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. |
Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
have not been met; or |
(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
Mathew Gillies LLB (Hons) ACPA FCIE |
Full member of the Association of Charity Independent Examiners |
Cowan & Partners Limited |
60 Constitution Street |
Edinburgh |
EH6 6RR |
28 April 2025 |
Civil Defence & Emergency Service |
Preservation Trust |
Statement of Financial Activities |
(Incorporating an Income and Expenditure Account) |
for the Year Ended 31 July 2024 |
31.7.24 | 31.7.23 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
EXPENDITURE ON |
Charitable activities | 3 |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | ( |
) | ( |
) |
TOTAL FUNDS CARRIED FORWARD | ( |
) | (6,387 | ) |
CONTINUING OPERATIONS |
All income and expenditure has arisen from continuing activities. |
The statement of financial activities includes all gains and losses recognised in the year. |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Balance Sheet |
31 July 2024 |
31.7.24 | 31.7.23 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 9 |
CURRENT ASSETS |
Debtors | 10 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 11 | ( |
) | ( |
) |
NET CURRENT ASSETS/(LIABILITIES) | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
NET ASSETS/(LIABILITIES) | ( |
) | ( |
) |
FUNDS | 12 |
Unrestricted funds | ( |
) | (6,387 | ) |
TOTAL FUNDS | ( |
) | (6,387 | ) |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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. |
Civil Defence & Emergency Service |
Preservation Trust (Registered number: SC198519) |
Balance Sheet - continued |
31 July 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 |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements |
for the Year Ended 31 July 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. |
The accounts are presented in Sterling which is the charity's functional currency, and rounded to the nearest pound. |
No changes have been made to the basis of preparing the financial statements this year or to the previous year's financial statements. |
Going concern |
The accounts are prepared on a going concern basis. As stated in the reserves policy on page 3 the charity is dependent upon the support of the Trustee for the continuance of normal charitable operations. |
Accounting estimates and areas of judgement |
The preparation of the financial statements conforms with the requirements of the Charities SORP and general accepted accounting principles. The only area in which it is considered that accounting estimates and areas of judgement have been applied is depreciation, the policy on which is outlined below. |
Income |
Donations are 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 reducing balance |
At the balance sheet date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have sufferered an impairment loss. There were no indicators of impairment during the year. |
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. |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements - continued |
for the Year Ended 31 July 2024 |
1. | ACCOUNTING POLICIES - continued |
Fund accounting |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
Vat |
The Civil Defence & Emergency Service Preservation Trust is not VAT registered and therefore income and expenditure is recognised inclusive of VAT. |
2. | DONATIONS AND LEGACIES |
31.7.24 | 31.7.23 |
£ | £ |
Donations |
3. | CHARITABLE ACTIVITIES COSTS |
Direct | Support |
Costs (see | costs (see |
note 4) | note 5) | Totals |
£ | £ | £ |
Charitable Activities | 1,891 | 720 | 2,611 |
4. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
31.7.24 | 31.7.23 |
£ | £ |
Rent | 120 | 452 |
Light and heat | 839 | 629 |
Telephone & internet | 442 | - |
Sundries | 34 | 16 |
Maintenance costs | 381 | - |
Depreciation | 75 | 78 |
1,891 | 1,175 |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements - continued |
for the Year Ended 31 July 2024 |
5. | SUPPORT COSTS |
Governance |
costs |
£ |
Charitable Activities | 720 |
Support costs, included in the above, are as follows: |
31.7.24 | 31.7.23 |
Charitable | Total |
Activities | activities |
£ | £ |
Independent examiner | 720 | 543 |
6. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.7.24 | 31.7.23 |
£ | £ |
Independent Examiner | 720 | 543 |
Depreciation - owned assets |
7. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023. |
8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted |
fund |
£ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
EXPENDITURE ON |
Charitable activities |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | ( |
) |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements - continued |
for the Year Ended 31 July 2024 |
8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted |
fund |
£ |
TOTAL FUNDS CARRIED FORWARD | (6,387 | ) |
9. | TANGIBLE FIXED ASSETS |
Freehold |
property |
£ |
COST |
At 1 August 2023 and 31 July 2024 |
DEPRECIATION |
At 1 August 2023 |
Charge for year |
At 31 July 2024 |
NET BOOK VALUE |
At 31 July 2024 |
At 31 July 2023 |
10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.7.24 | 31.7.23 |
£ | £ |
Other debtors |
11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.7.24 | 31.7.23 |
£ | £ |
Other creditors |
Accrued expenses |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements - continued |
for the Year Ended 31 July 2024 |
12. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.8.23 | in funds | 31.7.24 |
£ | £ | £ |
Unrestricted funds |
General fund | (6,387 | ) | 89 | (6,298 | ) |
TOTAL FUNDS | ( |
) | 89 | (6,298 | ) |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 2,700 | (2,611 | ) | 89 |
TOTAL FUNDS | ( |
) | 89 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.8.22 | in funds | 31.7.23 |
£ | £ | £ |
Unrestricted funds |
General fund | (7,169 | ) | 782 | (6,387 | ) |
TOTAL FUNDS | (7,169 | ) | 782 | (6,387 | ) |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 2,500 | (1,718 | ) | 782 |
TOTAL FUNDS | 2,500 | (1,718 | ) | 782 |
Civil Defence & Emergency Service |
Preservation Trust |
Notes to the Financial Statements - continued |
for the Year Ended 31 July 2024 |
13. | RELATED PARTY DISCLOSURES |
The charity is supported by it's Trustee Ward Westwater, and is able to make use of various artefacts and premises owned by the Trustee. |
During the year Ward Westwater (Trustee) donated £2,700 to the charity (2023: £2,500). |
There is also a loan due to Ward Westwater (Trustee) of £10,465. |