BNTVA Accounts 2013/14

BRITISH NUCLEAR TESTVETERANS ASSOCIATION

REPORT OF THE TRUSTEES& FINANCIAL STATEMENTS

FOR THE YEAR ENDED31 MARCH 2014

Booth Ainsworth LLP Alpha House 4 Greek Street Stockport Cheshire SK3 8AB

BRITISH NUCLEAR TESTS VETERANS ASSOCIATION

REPORT AND FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 MARCH 2014

PageCONTENTS

Legal and administrative information 1

Report to the Trustees 2-6

Independent Examiners Report 7

Statement of Financial Activities 8

Balance Sheet 9

Notes to the Financial Statements 10-12


LEGAL & ADMINISTRATIVE INFORMATIONFOR THE YEAR ENDED 31 MARCH 2014

Registered Charity No. 1131134

Principal address BM5657LondonWC1N 3XX

Trustees Nigel Heaps – ChairJeff Liddiatt – Vice ChairRobert Ireland – Operations ManagerIan Greenhalgh – Financial ControllerSteven Bexon The Very Reverend Nicholas Frayling – Dean of Chichester ChaplainDoug HernDon James Stephen Evans Ian Hall Fred Stallard Lisa Bainbridge

Independent Examiner Booth Ainsworth LLPAlpha House4 Greek StreetStockportCheshireSK3 8AB

Bankers HSBC P O Box 2613 Parliament StreetYorkYO1 8XS

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TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2014

INTRODUCTION

The trustees of Nuclear Tests Veterans Association present their annual report for the year ended 31 March 2014 under the Charities Act 2011, together with the financial statements for that year. The accounts comply with the Charities Act 2011, the charity’s governing document and the relevant Statement of Recommended Practice (the Charities SORP 2005).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporatedcharity dated 25 April 1992 and amended on 21 June 2010 and 26 May 2012.

Induction and training of new trustees

All trustees receive a full induction upon being elected or appointed to the Board of Trustees. Theinduction is a comprehensive overview of the work of British Nuclear Test Veteran Association (BNTVA),and includes detailed information about our grant arrangements with key funders and a thoroughintroduction to the organisation’s strategic plan, financial procedures and budget for the current financialyear together with a series of briefing meetings with the Chair and other Board members. Trustees arealso encouraged to attend relevant courses and seminars during the year as appropriate. Books ofguidance are also published covering financial matters and Trustee conduct.

Organisation structure

BNTVA is registered as a charity with the Charity Commission. BNTVA is a membership organisation ofservicemen/women affected by nuclear test, their spouses, partners, descendants and anyone with aninterest in the work of the charity. Membership fee is £15.00 per year.During the year the trustees held four formal Board meetings to provide guidance and oversee thecharity’s performance and progress. The day to day management and administration is the responsibilityof the Chairman and Secretary and they report to the trustees on their activities at the board meetings.There are no sub-committees of the Board of Trustees.

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those relating tothe operation and finance of the Trust, and are satisfied that systems are in place to mitigate the exposureto major risks.

OBJECTIVES AND ACTIVITIES

Aims

Promoting and delivering education, research and support for all matters relating to the heritage, healthand well being of all atomic veterans, their spouses, partners and descendants.

Objectives

To work closely with other ex-service charities especially the Royal British Legion. To provide a service to all atomic veterans, their families and all members of the Association. To educate the public about the legacy of working with fissionable materials.

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TRUSTEES ANNUAL REPORTFOR THE YEAR ENDED 31 MARCH 2014

(continued)Public Benefit

In meeting these objectives, the charity’s public benefit aim is listed in the above paragraph. The above objectives are completed by exhibiting and promoting the charity, encouraging local volunteers and being available to the general public.

In setting out a policy and planning these activities, the Trustee’s have given careful consideration to the Charity Commission’s general guidance on public benefit.

Objectives

To work closely with other ex-service charities especially the Royal British Legion. To provide a service to all atomic veterans, their families and all members of the Association. To educate the public about the legacy of working with fissionable materials.

ACHIEVEMENT AND PERFORMANCE 2012/13

Highlights of our activities

We have taken an active part in the review of Medals and Awards. This is ongoing, with the final reportbeing delayed yet again in this year. The achievement of a medal or award for our service veteransremains one of our three key objectives

Our patron John Baron, working with Cratus Communications, developed a network of supportingMembers of Parliament. In June 2013 the 'Shadow of the Bomb' art exhibition was premièred inWestminster, this coincided with the official launch of the Recognition Campaign. The event saw over 80MPs sign up to support the BNTVA campaign.

Pressure began to mount on the Government with our MPs raising the issue at every opportunity. JohnBaron obtained a Westminster hall debate where the MOD badly briefed the Veterans Minister leaving thedoor open for us to push further. Every opportunity Increases the media interest in our campaign andraises public awareness.

At the same time we sent a pack to every council urging them to pass motions supporting our veteranslocally under the military covenant and calling on the Prime Minister to support our RecognitionCampaign. This aspect of the campaign continues to build momentum and Conference will hear ofprogress and support from the Nuclear Free Local Authorities representatives later.

Being invited to take the art exhibition to the Isle of Man paid dividends in PR and built useful bridges withtheir government and it was good to support Gary Bennett in his home town, this artist has done so muchfor us the last year. The IOM Government actually stated that the exhibition and experiences of ourveterans proved beyond all doubt that their actions in recognising and awarding their veterans werewholly justified.

The next phase was the petition. I must say a big thank you to our members and supporters who pulledout all the stops and delivered an amazing result of over 5000 signatures in such a short time.

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TRUSTEES ANNUAL REPORTFOR THE YEAR ENDED 31 MARCH 2014(continued)

We knew the petition would not make any difference to Government, it was all about creating MediaInterest. The story was picked up by the Sunday Mirror and the Sunday Telegraph to name a few. Wehad TV and radio coverage in the UK, Cyprus, Japan and the United States.

The engagement of the media on this scale has been mostly down to the hard work and tenacity of KatieHill who now manages all our media activity.

This first 12 months of the Recognition Campaign has achieved more progress than all the past 30 yearsof confrontation. The Public Relations activity has put our campaign squarely on the table of Number 10.David Cameron is now looking. It is our job to keep that pressure on to deliver a sustainable fund forveterans and their descendents in 2014.

Future Plans

We will fully redevelop our internet presence and look to incorporate membership and merchandisingfunctions within a secure area of the site. This will increase our efficiency in these areas,

We have continued our work with film maker Charles Stewart and a documentary 'Nobody Told UsAnything' will be sent for BBFC certification by the end of the year which will allow for a screeningdistribution program to be put in place for 2015.

Special Events

The 2014 Annual General Meeting and Conference will again be hosted by Britannia Hotels and we areworking toward assisting the development special group representing the descendents of nuclearveterans. Annual Plan for 2013/14

Update business plan 2010-2014 Project development Increase fundraising activities Increase membership, targeting the decendent population Develop existing and new partnerships and collaborations

Volunteers

The trustees remain grateful to volunteers who provided invaluable services to the charity during the year.

Financial review of the year

The statement of financial activities shows incoming resources of £24,855 (2013 £20,549) and resourcesexpended of £27,706 (2013 £33,038). Unrestricted reserve at the end of the year were £2,032 (2013£4,883).

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(continued)

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for their annual report, and the preparation of the financial statements for each financial year which give a true and fair view of the incoming resources and application of those resources to the charity during the period, and the state of affairs at the end of the financial period. In preparing these financial statements the trustees are required to:

ensure that suitable accounting policies are established and applied consistently;

make judgements and estimates which are reasonable and prudent;

state whether the applicable accounting standards and statement of recommended accountingpractice have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on a going concern basis unless it is inappropriate to presumethat the charity will continue in operation.

The trustees have overall responsibility for ensuring that the charity has appropriate systems and controls,financial and otherwise. They are also responsible for keeping proper accounting records which disclose withreasonable accuracy at any time the financial position of the charity and enable them to ensure that thefinancial statements comply with the Accounting Standards and Statements of Recommended Practice and theregulations made under s144(2) of the Charities Act 2011.

They are also responsible for safeguarding the assets of the charity and for their proper application as required by charity law, and hence for taking reasonable steps for the preventionand detection of fraud and other irregularities and to provide reasonable assurance that :

the charity is operated efficiently and effectively;

all assets are safeguarded against unauthorised use or disposition and are properly applied;

proper records are maintained and financial information used within the charity, or for publication, is reliable;

the charity complies with relevant laws and regulations.

Internal controls over all forms of commitment and expenditure continue to be refined to improve efficiency. Processes are in place to ensure that performance is monitored and that appropriate management information is prepared and reviewed regularly by both the executive management and the Board of Trustees.

The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:

an annual budget approved by the trustees;

regular consideration by the trustees of financial results, variances from budgets, non financial performance indicators and benchmarking reviews;

delegation of day to day management authority and segregation of duties; and

identification and management of risks.

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(continued)

FUTURE PROSPECTS

The trustees are satisfied with the financial position of the charity and look forward with confidence to its future growth in meeting its objectives.

The trustees are grateful for the help and support received by the members, staff and general public in meetingour charitable objectives, an objective that grows no less with the passage of time.

INDEPENDENT EXAMINER

Booth Ainsworth LLP are the independent examiners and the trustees are pleased to have them continue in that capacity.

Signed on behalf of the Trustees

Nigel HeapsChairperson

Date: 20th December 2014

Charity Number: 1131134

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OFBRITISH NUCLEAR TESTS VETERANS ASSOCIATION

I report on the accounts of the Trust for the year ended 31 March 2014 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation for the preparation of the financial statements. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is my responsibility to:

examine the financial statements under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under

section 145(5)(b) of the 2011 Act; and to state whether particular maters have come to my attention.

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable companyand a comparison of the financial statements presented with those records. It also includes considerationof any unusual items or disclosures in the financial statements 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 no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

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 130 of the 2011 Act; and to prepare financial statements which accord with the accounting records and comply with the

accounting requirements of the 2011 Act

have not been met; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

…………………………………………Booth Ainsworth LLPAlpha House4 Greek StreetStockport

Date: Cheshire SK3 8AB

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STATEMENT OF FINANCIAL ACTIVITIESFOR THE YEAR ENDED 31 MARCH 2014

Notes2014 2014

£ £

Voluntary Income: Donations & legacies (2) 8,289 3,657 Activities for generating fundsMemberships 15,248 14,045Interest received 200 354

Sale of goods 483 1,512 Other 635 981 –––––––– ––––––––Total incoming resources 24,855 20,549

======== ========RESOURCES EXPENDED

Cost of generating funds

Goods for resale (279) (1,396)––––––– –––––––

Net incoming resources availablefor charitable application 24,576 19,153

––––––– –––––––Charitable expenditure

Direct charitable expenditure

Memorial costs (3) 785 7,753Office and administration costs (4) 22,307 20,907

Governance costs (5) 4,335 2,982–––––––– ––––––––

27,427 31,642–––––––– ––––––––

TOTAL RESOURCES EXPENDED 27,706 33,038======= =======

Net incoming/(outgoing) resources beforeother recognised gains (2,851) (12,489)

Other recognised gains/(losses)Gains/(loss) on revaluation of investments (-) (310)

–––––––– ––––––––Net movement in funds (2,851) (13,799)

Balance brought forward 4,883 17,682–––––––– ––––––––

Balances at 31 March 2014 2,032 4,883======== ========

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BALANCE SHEET

Total TotalFunds Funds

31 Mar 2014 31 Mar 2013Notes £ £

FIXED ASSETS

Tangible assets 550 734──── ────

TOTAL FIXED ASSETS 550 734

CURRENT ASSETS

Investment 494 4,388Cash at bank and in hand 2,555 1,518

──── ────TOTAL CURRENT ASSETS 3,049 5,906

LIABILITIES

Creditors: Amounts falling due within one year (1,567) (1,757)

─── ───

NET CURRENT ASSETS/(LIABILITIES) 1,482 4,149──── ────

TOTAL NET ASSETS 2,032 4,883════ ════

THE FUNDS OF THE CHARITY

Unrestricted funds 2,032 4,883──── ────

TOTAL CHARITY FUNDS 2,032 4,883════ ════

The financial statements were approved by the trustees and authorised on .... and signed on theirbehalf by:

Nigel HeapsChairperson

Date: 20th December 2014

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NOTES TO THE ACCOUNTSFOR THE YEAR ENDED 31 MARCH 2014

1. ACCOUNTING POLICIES

(a) Basis of Preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities, published in March 2005 and applicable Accounting Standards.

(b) Fund Accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity that have not been designated for other purposes.

(c) Incoming Resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies apply to the categories of income.

Donations

All donations given to the charity are included in the accounts in the year they are received.

(d) Resources Expanded

All expenditure is accounted for on an accrual basis and has been classified under headingsthat aggregate all costs related to that category. Where costs cannot be directly attributed toparticular headings they have been allocated to activities on a basis consistent with the use of resources.

(e) Liabilities

Liabilities are recognised when the charity has an obligation to make payment to a third party.

(f) Depreciation

Depreciation is calculated at 25% straight line.

2014 2013£ £

2. Donations and legacies

Donations and gift aid 8,289 3,457Legacy - 200

–––––– ––––––8,289 3,657

====== ======

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(continued)

3. Direct charitable expenditure

2014 2013

£ £

Memorial costs 785 7,753

–––––– ––––––785 7,753

====== ======

4. Office and administration costs2014 2013

£ £

Printing and stationary 7,052 6,548Postage 3,382 2,430Telephones 1,597 1,632Website 273 35Parliamentary Launch 883 -Depreciation 184 550Bank charges 103 76Travel and accommodation:

Train and flights 1,720 3,431Miles and parking 953 1,800Accommodation 822 1,916Subsistence 247 569Art exhibition travel 1,471 -Taxis 400 -Art exhibition expenses 1,318 -AVEN expenses 130 -IOM expenses 548 -Other - 720

Other 1,224 1,200–––––– ––––––22,307 20,907====== ======

5. Governance costs2014 2013

£ £

Legal and accountancy 515 1,191Administration and AGM costs 3,820 1,791

–––––– ––––––4,335 2,982

====== ======

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(continued)6. Trustees

None of the trustees (or any persons connected with them) received any remuneration or expenses from the company during the year.

7. Investments2014 2013£ £

Investments 494 4,388====== =======

8. Cash at Bank and in Hand2014 2013

£ £

Cash at Bank 2,555 1,518–––––– –––––––2,555 1,518

====== =======

9. Creditors : amounts falling due within one year

2014 2013£ £

Creditors and accruals 1,567 1,757––––––– –––––––

1,567 1,757 ======+ =======

10. Taxation

As the British Nuclear Tests Veterans Association is a registered charity, no provision is made for either current or deferred taxation.

14. Movements in Funds

2014 2013£ £

Fund Balances at 31 March 2014 are represented by

Balance brought forward 4,883 17,682

Net movements for the period (2,851) (12,799)

––––––– –––––––Unrestricted General Fund carried forward 2,032 4,883

====== ======

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Documents

BNTVA Accounts 2013/14