REGISTERED COMPANY NUMBER: SC198519 (Scotland)

REGISTERED CHARITY NUMBER: SC029244

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Civil Defence & Emergency Service

Preservation Trust

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

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 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 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 2025, we continued to work with Historic Environment Scotland to preserve the former Western Zone Regional War Room, currently listed as an Ancient Historic Monument at the former National Engineering Laboratory in East Kilbride and to secure its future use with a local technology company.

This work was continued on a voluntary basis due to our previous involvement with the building. The Western Zone Regional 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 has now purchased the nuclear bunker from the Scottish Government and we had previously written the Historic Impact Statement to ensure that both the integrity of the bunker and its use did not damage the fabric of the building or its artefacts.

The bunker is in excellent condition, including original 1950's toilets, sinks and plumbing and the original plant room, all of which are now preserved. The works are now at an advanced stage with new drainage systems installed after the external collapse of the 1950s era infrastructure. An underground CCTV drone carried out an extensive survey of the drainage system identifying the areas of concern and pinpointing where to dig to remove the damaged structures. The current supply of electricity was also deemed unsafe and a new supply was arranged through SP Power Systems, formerly Scottish Power, again these installations were carried out sympathetically and did not damage the fabric or integrity of the War Room itself.

Although the timescale has slowed for opening the site due to these large scale works and interventions, but it was considered that carrying out these works now would be beneficial in the long run.

The site also had a problem with so called "urban explorers" breaking into the site and smashing in the 1950's era wooden door at the back to gain access. The blast doors are not locked but left opened behind the wooden doors which made their access easier, this has now also been rectified. This area is now secured with roller shutters, a short term protective measure, until the building is finally opened and operational.

The aim is still to open this bunker on Doors Open Day and run tour weekends as we do with the bunker in Dundee. During the week the bunker will be used as offices for the technology company who now own it.

28 Group Observed SCIO

The Civil Defence & Emergency Service Preservation Trust continue to partner the restoration of the ROC 28 Group and UKWMO (United Kingdom Warning and Monitoring Organisation) Caledonian Sector HQ Bunker (also known as Craigiebarns).

In 2015 a new charity, 28 Group Observed SCIO, was set up to take over the restoration and running of Craigiebarns.

The Trust supports the 28 Group Observed SCIO and continues to loan numerous artefacts to the ROC 28 Group and UKWMO Caledonian Sector HQ Bunker by one of our Trustees Ward Westwater. This includes but is not limited to, our air raid sirens, Royal Observer Corps' Post equipment, books, manuals and other Cold War paraphernalia. Our Royal Observer Corps' 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.

The Civil Defence and Emergency Service Preservation Trust continue to have oversight of the bunker which is currently leased to 28 Group Observed SCIO.

The bunker runs regular evening & weekend tours and still offer their very popular overnight stays to Scouts, Boy's Brigade, Girl Guides and other youth organisations. The Civil Defence & Emergency Service Preservation Trust also assist with tours and giving interviews and informative educational talks.

The former Sector Controller, George Halford, flew in from the United States to give a special tour and talk on his time working at Craigiebarns. The tour had a massive turnout and everyone at the event seemed to enjoy George's stories of being underground in the bunker during live exercises. Duncan Campbell, the well respected author and TV investigative journalist, was also at this tour and gave a talk and did interviews for his TV show and podcast.

The site is also regularly used and supported by the Royal Observer Corps' 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 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 engaged with Dudley Council to 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. This unfortunately continues to be the case. Dudley Council citing current funding as a reason for not rectifying their mistake.

The Trust continues to put the case to Dudley Council to reinstate and repair the building and parking that has been damaged and fenced off.

The Royal Observer Corps' Post Nuclear Bunker at Shieldhall

The Royal Observer Corp. post Nuclear Bunker at Shieldhall is owned by one of our Trustees. The Civil Defence & Emergency Service Preservation Trust is assisting on a care and maintenance basis with the site.

The Royal Observer Corps' Post Nuclear Bunker at Shieldhall has been broken into on several occasions. The security measures we have put in place each time continue to be circumvented by the thieves. Using angle grinders to cut off the Chubb Battleship padlocks and completely ripping the hatch from its mount. This also caused extensive flooding the post. This was not the work of children or vandals but required effort and planning. It is disappointing to see our good work unravelled by these uncaring individuals.

Offices

The office in Moray is now unpacked and operational. Our small library is set up in the front office and we have air raid sirens, Geiger counters, RADIAC meters, Civil Defence signage and roof lamps from our police boxes all on display. The back office has built in desks for working quietly or reading from the Trust's library.

IN THE COMING FINANCIAL YEAR 2025/26

Our plans are:

1. To continue the relationship with the Western Zone Regional War Room Bunker and have it available for Doors Open Days and tours.

2. To continue our involvement with 28 Group Observed SCIO and assist them anyway we can in their application for museum status.

3. Following on from the successful tour this year we would endeavour to plan another open day with George Halford and Duncan Campbell at Craigiebarns.

4. To repair the hatch at the Royal Observer Corps' Post at Shieldhall with the view to opening the post to the public for tours.

5. Continue engaging with Dudley Council regarding the fence, windows and doors at the Police Post. We may need to go down the route of raising a court action if we continue to be unsuccessful in our attempts to reach a resolution.

FINANCIAL REVIEW

Financial Review

During the year the charity received donations of £2,020 (2024: £2,700) and had expenditure of £2,863 (2024: £2,611) leading to a deficit of £843 (2024: surplus £89).

Reserves policy

The Charity currently has reserves of negative £7,141 (2024:£6,298). This is due to a creditor balance of £10,465 which is due to 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 incorporation. Thereafter the trustees shall be elected by the member at the AGM, with one new Trustee joining this year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC198519 (Scotland)

Registered Charity number

SC029244

Registered office

Police Station

13B Institution Road

Fochabers

Morayshire

IV32 7DZ

Trustees

Ward Westwater

Matthew Hodgeson (appointed 18.7.25)

Company Secretary

Ward Westwater

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 29 April 2026 and signed on its behalf by:

Ward Westwater - Trustee

I report on the accounts for the year ended 31 July 2025 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

29 April 2026

31.7.25

31.7.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

2,020

2,700

EXPENDITURE ON

Charitable activities

3

Charitable Activities

2,863

2,611

NET INCOME/(EXPENDITURE)

(843

)

89

RECONCILIATION OF FUNDS

Total funds brought forward

(6,298

)

(6,387

)

TOTAL FUNDS CARRIED FORWARD

(7,141

)

(6,298

)

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.

31.7.25

31.7.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

9

3,606

3,680

CURRENT ASSETS

Cash at bank

468

1,789

CREDITORS

Amounts falling due within one year

10

(11,215

)

(11,767

)

NET CURRENT ASSETS/(LIABILITIES)

(10,747

)

(9,978

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,141

)

(6,298

)

NET ASSETS/(LIABILITIES)

(7,141

)

(6,298

)

FUNDS

11

Unrestricted funds

(7,141

)

(6,298

)

TOTAL FUNDS

(7,141

)

(6,298

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 29 April 2026 and were signed on its behalf by:

Ward Westwater - Trustee

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.

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

31.7.25

31.7.24

£

£

Donations

2,020

2,700

3.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 4)

note 5)

Totals

£

£

£

Charitable Activities

2,113

750

2,863

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.7.25

31.7.24

£

£

Rent

120

120

Light and heat

1,183

839

Telephone & internet

411

442

Sundries

34

34

Maintenance costs

291

381

Depreciation

74

75

2,113

1,891

5.	SUPPORT COSTS

Governance

costs

£

Charitable Activities

750

Support costs, included in the above, are as follows:

31.7.25

31.7.24

Charitable

Total

Activities

activities

£

£

Independent examiner

750

720

6.	NET INCOME/(EXPENDITURE)

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

31.7.25

31.7.24

£

£

Independent Examiner

750

720

Depreciation - owned assets

74

75

7.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,700

EXPENDITURE ON

Charitable activities

Charitable Activities

2,611

NET INCOME

89

RECONCILIATION OF FUNDS

Total funds brought forward

(6,387

)

TOTAL FUNDS CARRIED FORWARD

(6,298

)

9.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 August 2024 and 31 July 2025

5,000

DEPRECIATION

At 1 August 2024

1,320

Charge for year

74

At 31 July 2025

1,394

NET BOOK VALUE

At 31 July 2025

3,606

At 31 July 2024

3,680

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

10,465

10,465

Accrued expenses

750

1,302

11,215

11,767

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.8.24

in funds

31.7.25

£

£

£

Unrestricted funds

General fund

(6,298

)

(843

)

(7,141

)

TOTAL FUNDS

(6,298

)

(843

)

(7,141

)

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

2,020

(2,863

)

(843

)

TOTAL FUNDS

2,020

(2,863

)

(843

)

Comparatives for 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

(6,387

)

89

(6,298

)

Comparative 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

2,700

(2,611

)

89

12.	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 £2,020 to the charity (2024: £2,700).

There is also a loan due to Ward Westwater (Trustee) of £10,465.