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2023-07-31-accounts

Royal Air Force Widows Association

Reference and administrative details

For the year ended 31 July 2023

Charity number 1030945
Registered office and Royal Air Force Benevolent Fund
operational address 67 Portland Place
London
W1B 1AR
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Mrs A Bull appointed October 2022
Mrs C Davies resigned October 2022
Mrs E Greenough resigned October 2023
Jude Howcroft appointed December 2023
Mrs M Inglis-Lawrie resigned March 2023
Dr L Lamb
Mrs S MacLennan-Cookson - Treasurer
Mrs K McNally resigned October 2022
Mrs L Robbins - Chair
Mrs G Spacey resigned December 2023
Mr M Wintermeyer appointed February 2023,
resigned December 2023
Ms E Wright
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Trust Deed and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Objectives and activities

The Charity's object (the Object) is to relieve the suffering of qualifying persons who are in conditions of need, hardship and distress as a result of their bereavement (including any arising physical or mental illness) by the provision of friendship, practical and emotional support and, where necessary, advice on obtaining medical help or guidance.

Qualifying persons shall mean:

  1. Those persons whose deceased spouse, eligible partner or civil partner served in the Royal Air Force (“RAF”);

  2. RAF personnel and former RAF personnel whose spouse, eligible partner or civil partner died whilst they were serving in the RAF; and

  3. Dependant[1] children of qualifying persons.

Note - An ‘eligible partner’ is someone who meets the criteria of such for pension purposes under the Ministry of Defence regulations or policy .

Statement of public benefit

The RAF Widows’ Association provides public benefit to widows and widowers whose partners died whilst serving, or after serving, in the Royal Air Force. We support the dependent children (21 and under in full time education) of those widows and widowers too.

We provide peer support, with a lived experience of not just of widowhood but also the RAF lifestyle and all that encompasses. We offer friendship and signposting. We meet twice a year nationally, to offer a wider coming together of our members, and we offer in-person local support and friendship to widows/widowers throughout the UK.

We also provide a link between the RAF and the newly bereaved, ensuring, as far as possible, that families are receiving the very best/most appropriate support. We also brief on training within the RAF for those who will meet the bereaved.

We are an independent body away from the structure and formality of the RAF which means the support we provide is the same for all of our widows regardless of rank, age, ethnicity, marital status and sexual orientation.

Membership of the Association

The Association continues to grow, more slowly than the previous year during which we changed our constitution, nevertheless we continue to grow. In the period of reporting there were 15 in-service deaths.

Our membership numbers stand at:

We warmly welcome all of you who are new to the Association this year.

2

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

Core activities of the Association

The Royal Air Force Widows' Association offers friendship, support and understanding to qualifying persons. We help them resolve some of the challenges they may encounter following their bereavement through:

1. National events

This financial year we have held two national events.

The total cost of the AGM weekend was £8,940 .

The Spring weekend was attended by 53 Members. We had a delightful weekend in each other’s company - a true reflection of the importance of peer-to-peer support. The weekend began with Trustees greeting Members with a cupcake with our new logo on. We then enjoyed a beautiful meal on the Friday night and on the Saturday morning we went to the Isbourne Centre to undertake some wellbeing activities, from mindfulness to a sound bath. For many members this was the first time they had participated in such activities but everyone found it useful. On Saturday evening we enjoyed a lovely meal in Zizzi Pizza Restaurant, in an old, converted church; a great evening, with great company, in a stunning setting. Lady Wigston joined us for the meal.

The total cost our Spring weekend was £7,216 .

I cannot thank Beth Wright enough for her exceptional organisational skills and her attention to detail for these events. Without Beth’s hard work these events would not happen. So thank you Beth, from us all.

I cannot stress how important the ‘getting’ together in person is within our Association. You truly are amongst friends, who, without reservation, support each other through the darkest of times. A survey of our Members, after this weekend, showed that 95% of Members that attended felt much less lonely and isolated as a result of the weekend.

3

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

2. Regional peer support

3. National phone number

4. Regular correspondence

4

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

5. Working with the RAF and MOD directly The Chair has worked extensively in this period to engage more closely with the RAF – meeting directly with Chief of Air staff to discuss how the RAF can best support widows, and us as an Association, to ensure all widows receive the best possible support available, as well as allowing us to report back through these channels if things do not work according to MOD Protocol - we are providing the lived experience to improve the approach of the Royal Air Force to widows/widowers in the future.

6. Working closely with other service specialist organisations which support military widows/widowers and their dependants

7. Armed Forces Covenant

5

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

Achievements and performance

Noteworthy achievements during this financial year:

Our new logo isn’t about forgetting the old one but it was time for something new and more inclusive.

We are indebted to the wonderful ‘Battlefield Designs’ who designed our new logo free of charge.

Our new badge, featuring our new logo, went to production a short while ago and we hope to have the badge available to our members by the time we all meet for the AGM. This too has been a labour of love and is much more than just ordering a new badge.

Financial review

We received a generous £34,015 from the RAF Benevolent Fund. We are incredibly grateful to the RAF Benevolent Fund for their continued support. We also received £538 in donations from anonymous sources.

6

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

Reserves policy

This policy aims to lay out the reserves policy for the RAF Widows’ Association (RAFWA). All reserves held will be unrestricted and, as the Association holds no property or investment portfolios nor does it have any paid employees, any reserves would go directly towards upholding the core work of providing peer-to-peer support. The sole plannable income for RAFWA is from the RAF Benevolent Fund (RAF BF) and although the RAF BF has committed to a three-year grant cycle, beginning FY 2022/23, world climates mean there can be no guarantees that this will continue; effectively the RAFWA is in a low-risk period for the near future, with the potential for a higher risk in the medium to long term. The loss of the RAF BF grant would most likely lead to the RAFWA being closed down, or at least put into stasis, until new funding could be found. With that in mind, prudence dictates that the Association identifies essential spending to complete this process in an orderly fashion. This policy will be updated annually, at a minimum to coincide with necessary reporting, or sooner should circumstances change significantly.

To achieve an orderly wind down, the following RAFWA essential expenditure has been identified:

  1. Activities that reach the wider membership - to ensure that members continued to be briefed in a timely and appropriate manner on any developing situation: Contact magazine, cards, IT and phone/comms support, stationery and postage would all be supported. Approx £7,000;

  2. National and local events – although not specified in the Constitution, it is likely that an AGM/EGM would be required and subsidies should be set aside to ensure maximum attendance. Regional events would have less priority but it is understood that members who had not yet claimed their annual meal subsidy might wish to do so. Between £7,200 and £14,200 - this ranges from the minimum currently planned to an estimate from previous high attended national events;

  3. Remembrance - depending on when in the year this process was to take place, it is most likely that attendance at Remembrance events would still be considered essential. Approx £2,800;

  4. Administration - also depending on when in the year this process took place, it is possible that certain commitments would still need to be paid and so all have to be planned for: accountants, legal fees, bank charges, insurance and memberships. Approx £5,000; and

  5. Official business and committee meetings - as official business would be winding down it is expected that most of this could be managed on-line and so is not included in any essential expenditure; however, it is likely trustees would need to meet in person and so a percentage of that expenditure would be. Approx £1,000.

The total reserves are identified as a band between £23,000 and £30,000, even the upper limit of which is less than less than 50% of total expenditure for FY2022/23 and less than the amount promised in the current round of RAF BF grants. All figures are derived from the FY2023/24 proposed budget.

Structure, governance and management

The charity is an unincorporated association governed by a constitution which was updated in 2023. The trustees carry out the day-to-day running of the organisation.

7

Royal Air Force Widows Association

Report of the trustees

For the year ended 31 July 2023

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on (date) and signed on their behalf by

Name - Position

8

Independent examiner's report

To the trustees of

Royal Air Force Widows Association

I report to the trustees on my examination of the accounts of Royal Air Force Widows Association (the charity) for the year ended 31 July 2023, which are set out on pages 10 to 21.

Responsibilities and basis of report

As trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Date:

Rob Wilson FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

9

Royal Air Force Widows Association

Statement of financial activities

For the year ended 31 July 2023

Restricted Unrestricted
Note
£
£
Income(and endowments) from:
Donations and legacies
3
-
35,197
Charitable activities
4
-
19,234
Investments
-
504
Total income(and endowments)
-
54,935
Expenditure on:
Raising funds
-
-
Charitable activities
-
64,573
Total expenditure
6
-
64,573
Net gains / (losses) on investments
-
-
Net income / (expenditure)
-
(9,638)
Transfers between funds
-
-
Net movement in funds
7
-
(9,638)
Reconciliation of funds:
Total funds brought forward
-
48,653
Total funds carried forward
-
39,015		 2023
Total
£
35,197
19,234
504
54,935
-
64,573
64,573
-
(9,638)
-
(9,638)
48,653
39,015		 2022
Total
£
6,596
14,303
32
20,931
-
33,838
33,838
-
(12,907)
-
(12,907)
61,560
48,653

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 12 to the accounts.

10

Royal Air Force Widows Association

Balance sheet

As at 31 July 2023

Note
Current assets
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
10
Net current assets / (liabilities)
Net assets / (liabilities)
11
Funds
12
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
45,060
45,060
(6,045)		 2023
£
39,015
39,015
-
-
39,015
39,015		 2022
£
48,653
48,653
-
48,653
48,653
-
-
48,653
48,653
Approved by the trustees on (date) and signed on their behalf by
Name - Position

11

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Royal Air Force Widows Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of provision of a specified service is deferred until criteria for income recognition are met.

12

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities as follows:

ities as follows:
2023 2022
Raising funds 0.0% 0.0%
Charitable activities 100.0% 100.0%

13

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

m) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

n) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

14

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
3.
Income from donations and legacies
Royal Air Force Benevolent Fund
Donations
Other
Total income from donations and legacies
Prior period comparative:
J F Sykes
Donations
Total income from donations and legacies		 Restricted
£
£
-
6,596
-
14,303
-
32
-
20,931
-
-
-
33,838
-
33,838
-
(12,907)
-
-
-
(12,907)
Restricted
£
£
-
34,015
-
538
-
644
-
35,197
Restricted
£
£
-
6,428
-
168
-
6,596
Unrestricted
Unrestricted
Unrestricted		 2022
Total
£
6,596
14,303
32
20,931
-
33,838
33,838
(12,907)
-
(12,907)
2023
Total
£
34,015
538
644
35,197
2022
Total
£
6,428
168
6,596

15

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

4. Income from charitable activities

Annual general meeting
Spring meeting
Joining fees
Total income from charitable activities
Prior period comparative:
30th anniversary event
Annual general meeting
Joining fee
Total income from charitable activities		 Restricted
£
£
-
8,682
-
10,312
-
240
-
19,234
Restricted
£
£
-
12,873
-
1,210
-
220
-
14,303
Unrestricted
Unrestricted		 2023
Total
£
8,682
10,312
240
19,234
2022
Total
£
12,873
1,210
220
14,303

5. Government grants

The charity received no government grants in this or the prior period.

16

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

6. Total expenditure

30th anniversary
Annual general meeting
Spring meeting
Regional meetings
Christmas cards
Contact magazine
Wreaths
VO training
Committee meetings
Official business
Accountancy
Legal fees
Insurance
Information technology costs
Other costs
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Charitable
activities
£
1,493
17,568
17,528
779
515
6,442
120
635
-
-
-
-
-
-
-
45,080
19,493
64,573		 Support and
governance
costs
£
-
-
-
-
-
-
-
-
808
6,022
2,025
2,980
617
5,951
1,090
19,493
(19,493)
-		 2023 Total
£
1,493
17,568
17,528
779
515
6,442
120
635
808
6,022
2,025
2,980
617
5,951
1,090
64,573
-
64,573		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Charitable
activities
£
22,784
1,455
-
275
9
3,890
19
-
-
-
-
-
-
-
-
28,432
5,406
33,838		 Support and
governance
costs
£
-
-
-
-
-
-
-
-
390
1,855
-
1,650
549
314
648
5,406
(5,406)
-		 2022 Total
£
22,784
1,455
-
275
9
3,890
19
-
390
1,855
-
1,650
549
314
648
33,838
-
33,838

Total governance costs were £8,091 (2022: £2,244)

17

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

7. Net movement in funds

This is stated after charging:

Net movement in funds
This is stated after charging:
2023 2022
£ £
Trustees' remuneration Nil Nil
Trustees' reimbursed expenses 4,399 836
Auditors' / Independent examiner's remuneration:
▪Statutory audit (including VAT) 1,260 -
▪Other services 765

8. Staff costs and numbers

The key management personnel of the charity comprise the Trustees. The total employee benefits of the key management personnel were £nil (2022: £nil).

Average head count 2023
No.
-		 2022
No.
-

9. Taxation

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

10. Creditors : amounts due within 1 year

Accruals 2023
£
6,045
6,045		 2022
£
-
-

18

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

11. Analysis of net assets between funds

Analysis of net assets between funds
Current assets
Current liabilities
Net assets at 31 July 2023
Prior year comparative
Current assets
Current liabilities
Net assets at 31 July 2022		 £
-
-
-
£
-
-
-
Restricted
funds
Restricted
funds		 £
-
-
-
£
-
-
-
Designated
funds
Designated
funds		 £
45,060
(6,045)
39,015
£
48,653
-
48,653
General
funds
General
funds		 Total
funds
£
45,060
(6,045)
39,015
Total
funds
£
48,653
-
48,653

19

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

12. Movements in funds

Restricted funds
Total restricted funds
Designated funds:
Total designated funds
General funds
Total unrestricted funds
Total funds
Prior year comparative
Restricted funds
Total restricted funds
Designated funds:
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Unrestricted funds		 At 1 August
2022
£
-
-
-
-
48,653
48,653
48,653
At 1 August
2021
£
-
-
-
-
61,560
61,560
61,560		 Income
£
-
-
-
-
54,935
54,935
54,935
Income
£
-
-
-
-
20,931
20,931
20,931		 £
-
-
-
-
(64,573)
(64,573)
(64,573)
£
-
-
-
-
(33,838)
(33,838)
(33,838)
Expenditure
Expenditure		 £
-
-
-
-
-
-
-
£
-
-
-
-
-
-
-
Transfers
between
funds
Transfers
between
funds		 £
-
At 31 July
2023
-
-
-
39,015
39,015
39,015
£
-
At 31 July
2022
-
-
-
48,653
48,653
48,653

20

Royal Air Force Widows Association

Notes to the financial statements

For the year ended 31 July 2023

13. Related party transactions

The following trustees were reimbursed for expenditure, incurred in fulfilling their duties:

Mrs A Bull
Mrs C Davies
Mrs E Greenough
Jude Howcroft
Mrs M Inglis-Lawrie
Dr L Lamb
Mrs S MacLennan-Cookson
Mrs K McNally
Mrs L Robbins
Mrs G Spacey
Mr M Wintermeyer
Ms E Wright		 2023
£
-
-
-
-
248
-
388
938
2,713
112
-
-
4,399		 2022
£
-
-
54
-
175
-
-
-
224
383
-
-
836

21

Charity no. 1030945

Royal Air Force Widows Association Report and Unaudited Financial Statements

31 July 2023