Fishing for Forces

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—11

The trustees present their report and the financial statements for the year ended 29 September 2025.

Objectives and Activities

Public Benefit

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 30 September 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).

Achievements and Performance

Main Achievements

Once again, the team, supporters and mentors of FFF managed to hold five superb events during the 2025 season as envisaged by the smiles of the guests on the FFF website proudly displaying large bags of trout having been caught to take home. All the events can be viewed on the FFF website www.fishingforforces.org

One minor hiccup mid-season being a last minute event cancellation during the drought we were experiencing mid-summer that caused several fly-fishing fisheries to close including the one we had booked. An alternative solution was quickly found for our WIS guests from HMAS with a day at Witherington Farm carp fishing organised with the assistance of SADAC and the cancelled fly-fishing event was subsequently held later in the season, so we met our target.

As mentioned in my last annual report it was anticipated that due to the rapid rise in what became known as the “Cost of living” sweeping the country, funding for the 2025 season would be quite difficult. Regrettably this proved to be the case as during late 2024 and throughout 2025 hardly a week went by that news of several large companies were either downsizing or closing completely. Subsequently employers large and small throughout the country were feeling the effect of the COL quite rapidly and to stay viable understandably had to in many cases review or even cancel donations to charitable organisations that they had generously supported including FFF.

Financial Review

Financial Position

The charity made a loss of £21,286 (2024: loss £20,010) in the year which is all unrestricted in its use.

Future Plans

Fortunately, I had managed to secure the funding for three events in 2026 and wait for two more at least to be confirmed and whilst we are financially secure for this coming year. We shall have obviously to focus even more on fundraising for the future if we are to continue to be of service to those who have served to protect our way of life, so with the sterling support of our Mentors and friends we enter 2026 with a positive agenda.

Structure, Governance and Management

Future Plans

Fishing For Forces was incorporated as company limited by guarantee on the 16 September 2010.

The companies articles state that there shall be no fewer than three trustees at any one point. Trustees are elected at general meetings and they are selected by considering the contribution they can make and the benefits they can bring to the foundation. All directors of the company must be trustees."

Appropriate procedures are in place to maintain the high quality of trustees and to ensure that they undergo such training as is necessary."

The charity is administered by its board of directors which meets regularly.

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

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Fishing for Forces

Trustees' Report (continued)

For The Year Ended 29 September 2025

Reference and Administrative Details

Trustees

Mr W Howell - Director

Mr S Edge - Director (appointed 31/01/2025)

Mr N Pavey - Director (appointed 31/01/2025)

Charity Number

1141744

Company Number

07377831

Registered Office

2nd Floor, Heathmans House,

19 Heathmans Road

London

England

SW6 4TJ

Independent Examiner

Andrew Haggard FCA

Heathmans House
19 Heathmans Road
London
SW6 4TJ

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Fishing for Forces

Trustees' Report (continued)

For The Year Ended 29 September 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr W Howell

Trustee

26/05/2026

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Fishing for Forces

Independent Examiner's Report to the Trustees of Fishing for Forces

For The Year Ended 29 September 2025

Independent Examiner's Report to the Trustees of Fishing for Forces

I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 September 2025.

Responsibilities and Basis of Report

As the charity 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Andrew Haggard FCA

26/05/2026

Heathmans House
19 Heathmans Road
London
SW6 4TJ

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Fishing for Forces

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 29 September 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	21,091	24,095

EXPENDITURE ON:
Raising funds	4	(41,379 )	(44,537 )
Charitable activities:	4

NET EXPENDITURE		(20,288 )	(20,442 )


NET MOVEMENT IN FUNDS		(20,288 )	(20,442 )
RECONCILIATION OF FUNDS:
Total funds brought forward		76,840	97,282

TOTAL FUNDS CARRIED FORWARD	12	56,552	76,840

The notes on pages 7 to 10 form part of these financial statements.

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Fishing for Forces

Balance Sheet

As At 29 September 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	9	3,000	3,000
Debtors	10	870	1,159
Cash at bank and in hand		57,698	77,206

		61,568	81,365
Creditors: Amounts Falling Due Within One Year	11	(5,016 )	(4,525 )

NET CURRENT ASSETS (LIABILITIES)		56,552	76,840

TOTAL ASSETS LESS CURRENT LIABILITIES		56,552	76,840

NET ASSETS		56,552	76,840

FUNDS OF THE CHARITY
Unrestricted Funds		56,552	76,840

TOTAL FUNDS	12	56,552	76,840

For the year ending 29 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr W Howell

Trustee

26/05/2026

The notes on pages 7 to 10 form part of these financial statements.

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Fishing for Forces

Notes to the Financial Statements

For The Year Ended 29 September 2025

Notes to the Financial Statements

1. General Information

Fishing for Forces is a company limited by guarantee, incorporated in England & Wales, registered number 07377831 and registered charity number 1141744 . The registered office is 2nd Floor, Heathmans House,, 19 Heathmans Road, London, England, SW6 4TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.3. Incoming Resources

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.

2.4. Resources Expended

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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

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Fishing for Forces

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	21,091	24,095

4. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Raising funds	10,073	31,306	41,379

			2024
	Activities undertaken directly	Support costs (see note 5 )	Total
	£	£	£
Raising funds	11,354	33,183	44,537

5. Support Costs

	2025
	Raising funds
	£
General administration	1,129
Governance costs	30,177

	31,306

	2024
	Raising funds
	£
Employee costs	2,415
General administration	656
Governance costs	30,112

	33,183

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Fishing for Forces

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

6. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	25,000	25,000
Social security costs	2,194	946

	27,194	25,946

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

7. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

8. Tangible Assets

	Plant & Machinery
	£
Cost
As at 30 September 2024	120

As at 29 September 2025	120

Depreciation
As at 30 September 2024	120

As at 29 September 2025	120

Net Book Value
As at 29 September 2025	-

As at 30 September 2024	-

9. Stocks

	2025	2024
	£	£
Stock	3,000	3,000

10. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	870	870
Other debtors	-	289

	870	1,159

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Fishing for Forces

Notes to the Financial Statements (continued)

For The Year Ended 29 September 2025

11. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	210	154
National insurance and other taxes	379	190
Wages control account	1,822	1,715
Accruals	2,605	2,466

	5,016	4,525

12. Movement in Funds

	As at 30 September 2024	Income	Expenditure	As at 29 September 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	76,840	21,091	(41,379 )	56,552


Total funds	76,840	21,091	(41,379 )	56,552

	As at 30 September 2023	Income	Expenditure	As at 29 September 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	97,282	24,095	(44,537 )	76,840


Total funds	97,282	24,095	(44,537 )	76,840

13. Related Party Disclosures

At balance sheet date Mr W G Howell was owed by the company £56 (2024: (£289)). The outstanding balance is

repayable on demand and not subject to interest.

14. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10. The company has three members.

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Fishing for Forces

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 29 September 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations from individuals	21,091	24,095

	21,091	24,095


	21,091	24,095
EXPENDITURE ON:
Raising funds
Entertainment	(552)	(786)
Direct costs of activities	(5,918)	(7,860)
Storage expenses	(1,800)	(1,800)
Travel	(1,080)	-
Insurance	(498)	(500)
Printing, postage and stationery	(225)	(331)
Bank charges	-	(77)
Travel expenses	-	(2,415)
Computer and IT consumables	(248)	(452)
Postage	(620)	-
Telecommunications	(168)	(204)
Bank charges	(93)	-
Trustees' salaries	(25,000)	(25,000)
Trustees' NI	(2,194)	(946)
Accountancy fees	(2,983)	(4,166)

	(41,379)	(44,537)

	(41,379)	(44,537)

NET EXPENDITURE	(20,288)	(20,442)

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