THE NATIONAL MEMORIAL ARBORETUM COMPANY LIMITED
Latest income
£5.4m
Latest spending
£5.6m
Registered
1995
Accounts read
FY2025
Financial health, per its FY2025 accounts
The accounts state that the charity is inactive and has transferred its trade and net assets to its parent charity, The Royal British Legion, resulting in the financial statements being prepared on a basis other than going concern. Total charity funds decreased by £0.1m to £23.5m, comprising £20.2m in unrestricted funds and £3.2m in restricted funds.
What the accounts disclose
Reserves position: below the charity's own stated reserves policy
“Total unrestricted funds comprise designated funds of £19.4m (2024: £19.7m) and general funds of £0.8m (2024: £1.1m).” — page 8
Per its FY2025 accounts as filed with the Charity Commission.
Going concern: noted by the trustees or auditor
“As the trustees do not have charitable plans following the transfer of trade and assets the charity has become inactive, meaning the trustees do not consider it appropriate to adopt the going concern basis of accounting in preparing the accounts and thus these accounts have been prepared on a basis other than that of a going concern.”
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Parent charity grant
“The company received a general remembrance grant of £2,250,000 (2024: £2,300,000) from its parent charity the Royal British Legion and a further £600,000 towards VE and VJ day-80 commemorations.” — page 32
“The charitable company received payment of £269,000 (2024: £306,000) from NMA (Enterprises) to cover the cost of operational overheads incurred on its behalf.” — page 32
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Trading subsidiary overhead recharge
“The company received a general remembrance grant of £2,250,000 (2024: £2,300,000) from its parent charity the Royal British Legion and a further £600,000 towards VE and VJ day-80 commemorations.” — page 32
“The charitable company received payment of £269,000 (2024: £306,000) from NMA (Enterprises) to cover the cost of operational overheads incurred on its behalf.” — page 32
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Trading subsidiary gift aid
“The company received a general remembrance grant of £2,250,000 (2024: £2,300,000) from its parent charity the Royal British Legion and a further £600,000 towards VE and VJ day-80 commemorations.” — page 32
“The charitable company received payment of £269,000 (2024: £306,000) from NMA (Enterprises) to cover the cost of operational overheads incurred on its behalf.” — page 32
Per its FY2025 accounts as filed with the Charity Commission.
Trading subsidiary: NMA (Enterprises) Limited
“The charitable company has a trading subsidiary NMA (Enterprises) Limited, which is a private company registered in England and Wales” — page 24
Per its FY2025 accounts as filed with the Charity Commission.
Structured financials (annual return, FY ending 30/09/2025)
Total income
£5.4m
Total spending
£5.6m
Cost of raising funds
£925k
Reserves (reported)
£783k
Employees
60
Register events
- Received assets from another charity (04/09/2024)
- Received assets from another charity (17/01/2023)
- Received assets from another charity (03/02/2016)
Trustees
- Helen Owenchair
- Gary John Ryan
- Kate Logan
- Mark Atkinson
Income and spending
| Financial year end | Income | Spending |
|---|---|---|
| 30/09/2025 | £5.4m | £5.6m |
| 30/09/2024 | £4.7m | £5.1m |
| 30/09/2023 | £4.8m | £4.9m |
| 30/09/2022 | £5.2m | £4.2m |
| 30/09/2021 | £4.0m | £3.7m |
Common questions
Is THE NATIONAL MEMORIAL ARBORETUM COMPANY LIMITED financially healthy?
The accounts state that the charity is inactive and has transferred its trade and net assets to its parent charity, The Royal British Legion, resulting in the financial statements being prepared on a basis other than going concern. Total charity funds decreased by £0.1m to £23.5m, comprising £20.2m in unrestricted funds and £3.2m in restricted funds. Its FY2025 accounts were audited by Deloitte LLP.
Government & lottery funding
| Funder | Date | Amount | Purpose |
|---|---|---|---|
| The National Lottery Heritage Fund | 25/09/2025 | £249k | "Archiving Remembrance: The Arboretum at 25" |
| The National Lottery Heritage Fund | 28/01/2022 | £249k | "Lockdown Landscapes (Experiencing Local Outdoor Heritage in the Pandemic)" |
| The National Lottery Heritage Fund | 22/06/2020 | £100k | "COVID19 National Memorial Arboretum" |
| The National Lottery Heritage Fund | 20/07/2010 | £2.9m | "National Memorial Arboretum - Future Interpretation" |