OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-01-31-accounts

GETTING STARTED

  1. Introduction

  2. a. Within the Workbook all Cells that perform calculations have been protected in order to prevent accidental deletion of formulae that would result in the SOFA & Balance Sheets not working. However the Cells are not password protected and can therefore be amended. The workbook has been designed as "a one size fits all" though and it is not envisaged that funds will need amendments to the template provided.

GPF Tab

  2. a. The GPF tab has been expanded to cover 2 pages in order that accounts with numerous entries under the various headings will have sufficient rows to analyse their GPF in detail.

  3. SOFA Tab

  4. a. With the exception of Cell F44 all cells are populated from the "Balance Sheet", "GPF", "Restricted" & "Endowment" tabs with the information already entered in the compilation of your accounts. The figure to be entered at Cell F44 is taken from last years accounts, being the previous periods "Total Funds".

  5. b. Although there is now no requirement to submit "Restricted Funds Analysis" sheets to SPS Branch there is an analysis sheet at the "Restricted" Tab which is required to be populated in order that the SOFA captures the information with regard to all "Restricted" Funds.

  6. c. There will be an extremely small percentage of funds that have "Endowment" or "Designated" Funds within their accounts. However, if this is the case then the "Endowment" or "Designated" Tabs need to be populated in order that the "SOFA" Tab captures the information with regard to all "Endowment" and "Designated" Funds.

  7. Balance Sheet Tab

  8. a. Debtors & Creditors totals (see Cells G14 & G23) are populated from the Debtors/Creditors lists (see paras 6 & 7) within the "Notes 5-12" Tab.

  9. b. Investments at Market Value (Cells B6 & G6) within the "Balance Sheet" Tab are populated from para 5 within the "Notes 5-12" Tab (Cells G4 & G9). Within para 5 the "Revaluation Gains/Losses" (Cell G7) is populated from the Unrealised Gain on Investments & Unrealised Loss on Investments entries within the "GPF" Tab.

  10. c. The reason for para 4a & 4b above is to ensure that accounts are not submitted with incorrect notes. This way if the notes are incorrect then the Balance Sheet & SOFA will not work and should be noticed prior to submission.

  11. a. Go to Cell C1 in the "SOFA Tab" and set the date. This will then populate the "Balance Sheet", "GPF", "Restricted", "Designated" and "Endowment" Tabs end of period dates.

  12. Setting the End of Period Date

6

DOES THE CLOSE DOWN WORK?

a. Balance Sheet:

Total Assets Minus Liabilities (Previous Period) = 80,996.35
Total Funds (Previous Period) = 80,996.35
SOFA
Cell E44 = 80,996.35
Cell F46 = 80,996.35

The above 4 amounts must all be the same.

b. Balance Sheet:

Total Assets Minus Liabilities (Current Period) = 86,812.63
Total Funds (Current Period) = 86,812.63
SOFA
Cell E46 = 86,812.63

The above 3 amounts must all be the same.

If both (a) & (b) above are true then the Balance Sheet works.

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SIMPLES
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If the Balance Sheet Doesn't Work - TIPS

7

a. Restricted TAB

The difference between the previous period's Total Restricted Funds and the current year's Total Restricted Funds on the "Balance Sheet" Tab should also be reflected as the difference between Income and Expenditure on the "Restricted" Tab:

i.e.

Current Total Restricted Funds - Previous Total Restricted Funds = -1,926.40 Total Restricted Funds Income - Total Restricted Funds Expenditure = -1,926.40

The above 2 amounts must be the same (if not then you have incorrect entries in the Restricted Analysis).

b. SOFA Tab

Check to ensure you have made an entry in Cell E44 and that it is the correct figure.

c. GPF Tab

Cross reference GPF Analysis to the GPF Tab and AB 397 to ensure all entries are included in the close down.

d. Balance Sheet Tab

Cross reference the Balance sheet to the AB 397 to ensure they agree

Service Non Public Funds Final Accounts, Managing Trustee's Report, Internal Audit Board Report and Independent Examiner's Report (SORP 2005 compliant) Regimental Accountant Scheme

Army Form N1514 (Rev 11/09)

Unit: HQ Wattisham Station

Address: Wattisham Airfield, Ipswich, Suffolk IP7 7RA

In Respect of the Wattisham Airfield Childcare Centre (WACCC) ~~Fund/~~ Charity

Charity Commission/Regulator registe 1061775/0

For the period fr 1-Feb-22 to 31-Jan-23

Managing Trustee(s) during the period:

From 01-Feb-2022 to 31-Jan-2023 Name Colonel D CJAmlôt MBE
From to Name
From to Name

Fund Manager(s) during the period:

From 01-Feb-2022 to 31-Jan-2023 Name Mrs C Morrin
From to Name
From to Name

Internal Auditor(s) during the period:

From 01-Feb-2022 to 31-Jan-2023 Name WO1 N Lovelock AGC (SPS)
From to Name
From to Name

Associate Auditor(s) during the period:

Associate Auditor Associate Auditor Associate Auditor

Regimental Accountant(s) during the period:

From 01-Feb-2022 to 04-Apr-2022 Name Mrs E Shephard
From 04-Apr-2022 to 26-Oct-2022 Name Mrs L Revell
From 26-Oct-2022 to 31-Jan-2023 Name Mrs E Shephard

From to Name

Service Non Public Funds Final Accounts, Managing Trustee's Report, Internal Audit Board Report and Independent Examiner's Report (SORP 2005 compliant) Internal Audit Board Scheme

Army Form N1514 (Rev 11/09)

Unit:

Address:

In Respect of the

Fund/Charity

Charity Commission/Regulator registered number

For the period from

to

Managing Trustee(s) during the period:

From to Name
From to Name
From to Name

Account Holder(s) during the period:

From to Name
From to Name
From to Name

The Internal Audit Board consists of:

President President
Member
Member
Member
Assembled at On
By Order of

1

Statement of Financial Activities as at
31-Jan-2023		 Statement of Financial Activities as at
31-Jan-2023		 Statement of Financial Activities as at
31-Jan-2023		 Statement of Financial Activities as at
31-Jan-2023		 Statement of Financial Activities as at
31-Jan-2023
Unrestricted/
General Purpose/
Designated Funds		 Restricted
Funds		 Endowment
Funds		 Total Funds
Voluntary Income 98,773.77 3,593.43 0.00 ###
Activities for Generating Funds
134.20		 1,070.00 0.00 1,204.20
Investment Income 0.00 0.00 0.00 0.00
Income Resources from
Charitable Activities		 158,673.49 0.00 0.00 ###
Other Incoming Resources 1,566.36 0.00 0.00 1,566.36
Total Incoming Resources 259,147.82 4,663.43 0.00 ###
Investment Management Costs
0.00		 0.00 0.00 0.00
Costs of Generating Funds 0.00 0.00 0.00 0.00
Charitable Activities 216,444.54 1,655.85 0.00 ###
Governance Costs 6,324.29 0.00 0.00 6,324.29
Grants and Donations 79.17 0.00 0.00 79.17
Other Costs 28,557.14 4,933.98 0.00 33,491.12
Total Resources Expended 251,405.14 6,589.83 0.00 ###
Net Incoming/Outgoing
Resources Before Transfers		 7,742.68
-1,926.40 0.00 5,816.28
Gross transfers between funds
(internal transfers)		 0.00 0.00 0.00 0.00
Net Incoming Resources
before Holding Gains and
Losses		 **7,742.68 ** -1,926.40 0.00 5,816.28
Gains on revaluation of the
charity's fxed assets		 0.00 N/A N/A 0.00
Unrealised Gains on investmen
0.00

0.00		 N/A N/A 0.00
Unrealised Losses on investme
Net Movement in Funds **7,742.68 ** -1,926.40 0.00 5,816.28
Total funds brought forwar
frompreviousyear		 56,209.52 ### 0.00 ###
Total funds carried forward
63,952.20		 ### 0.00 ###

Previous Period Total Funds 99,320.64 1,401.09 0.00 135,755.20 3,952.03 240,428.96 0.00 0.00 202,169.80 5,344.76 310.55 26,300.11 234,125.22 6,303.74 0.00 6,303.74 0.00 0.00 0.00 6,303.74 74,692.61 80,996.35

Balance Sheet as at

31-Jan-2023

Previous
(£ )		 FIXED ASSETS
Current
1,319.40 Capital Property(tangible fxed assets)
640.51 (£ )
0.00 Heritage Assets
0.00
0.00 Investments at Market Value
0.00		 FIXED ASSETS
Current
1,319.40 Capital Property(tangible fxed assets)
640.51 (£ )
0.00 Heritage Assets
0.00
0.00 Investments at Market Value
0.00		 FIXED ASSETS
Current
1,319.40 Capital Property(tangible fxed assets)
640.51 (£ )
0.00 Heritage Assets
0.00
0.00 Investments at Market Value
0.00		 FIXED ASSETS
Current
1,319.40 Capital Property(tangible fxed assets)
640.51 (£ )
0.00 Heritage Assets
0.00
0.00 Investments at Market Value
0.00
1,319.40 Capital Property(tangible fxed assets)
640.51
0.00 Heritage Assets 0.00
0.00 Investments at Market Value
0.00
1,319.40 Total Fixed Assets 640.51
0.00 Cash 0.00
### Current Account ###
0.00 Deposit Account 0.00
2,982.51
Debtors
 1,903.62
0.00 Stock on Hand - TradingProft 0.00
82,010.64 Total Current Assets 88,715.61
83,330.04 Total Assets
LIABILITIES
83,330.04 89,356.12
2,333.69 SundryCreditors 2,543.49
0.00 VAT Control 0.00
0.00 VAT Payable 0.00
2,333.69 Total Liabilities 2,543.49
80,996.35
Total Assets Minus Liabilities
UNRESTRICTED/GENERAL PURPOSE FUND
80,996.35 86,812.63
### Balance asper last Balance Sheet ###
### Add Excess of Income 7,742.68
Deduct Excess of Expenditure
56,209.52 Accumulated Unrestricted/General Purp 63,952.20
56,209.52 Total Unrestricted & Designated Funds 63,952.20
TOTAL FUNDS
### Total Restricted Funds ###
0.00 Total Endowment Funds 0.00
0.00 Total Designated Funds 0.00
### Accumulated Unrestricted/General Purpose ###
80,996.35 Total Funds 86,812.63

3

RESTRICTED FUNDS

RESTRICTED FUNDS
5,087.61 Resources 2,404.80
5,774.55 SEN 6,530.96
### Redundancy ###
24,786.83 Total Restricted Funds 22,860.43
0.00 Total Endowment Funds 0.00
0.00 Total Designated Funds 0.00
R used £1.00=
Date
Date		 Managing Trustee Signature
Accountant Scheme) ~~/~~
~~Account Holder (Audit~~
~~Board Scheme)~~
Signature
Mrs C Morrin
Colonel D C J Amlôt MBE

4

General Purpose Fund/Unrestricted Funds analysis as at

###

~~Expenditure/Losses~~
(Resources Expended)		 ~~Current~~
Period		 ~~Previous~~
Period		 ~~Income/Gains~~
(IncomingResources)		 ~~Current~~
Period		 ~~Previous~~
Period
INVESTMENT
MANAGEMENT COSTS
COST OF GENERATING
FUNDS
CHARITABLE ACTIVITIES
215,308.40
50.00
190.00
151.45
3.00
741.69
526.74
134.00
2,178.81
3,011.64
473.10
S
79.17		 196,856.63
752.07
65.00
222.00		 VOLUNTARY INCOME
SCC Grants
Furlough Grants
SCC SEN Grants
ACTIVITIES FOR
GENERATING FUNDS
Fundraising
INVESTMENT INCOME
INCOME RESOURCES
FROM CHARITABLE
ACTIVITIES
Childcare Fees
CASH 4 SCHOOLS
Photos
Course recovery
Visit income		 97,710.34
1,063.43
134.20
158,263.62
78.37
150.00
181.50		 89,488.08
5,070.79
708.64
135,699.20
21.00
Childcare Wages
Childcare Refunds
Activities
Staf activities
Recruiting
Fundraising costs
Activities
GOVERNANCE COSTS
Stationery
Date Protection
Insurance
 164.49
40.00
2,045.95
HR Support
CRB/DBS Checks
GRANTS AND DONATION		 2,840.98
198.10
4.50
258.05
Gifts & Cards
Staf Wellbeing

###

General Purpose Fund/Unrestricted Funds analysis continued as at

Expenditure/Losses
(Resources Expended)
 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)
 Current
Period		 Previous
Period
~~OTHER COSTS~~
Payroo
Photocopier
Cleaning
Groceries
Healthcare Products
Expendable Property
Toys & Equipment
Course Fees & Expenses
Mid Sufolk District Council
Centre Improvements
Ofsted
Property Depreciation
Computers/Software
Arts & Crafts
Clothing
Gardening
Kitchen Equipment
Reserve bank account
PRS/PPL
Security
Website Management
Messy Play
Amazon Prime
Redundancy Adjustment
Books
Name badges
Advertising
Teaching resources
SCC
Furniture
UNREALISED LOSS ON
INVESTMENTS
INTERNAL TRANSFERS
3		 420.00
1,372.98
4.69
10,541.96
2,595.64
1,002.27
4,270.07
2,372.00

287.00
728.86
50.00
678.89
1,569.09
1,185.50
657.20
42.15
58.34
5.00
118.39
21.99
14.39
68.90
106.87
31.21
19.78
90.00
60.99
182.98		 438.00
767.87
161.68
6,634.55
2,606.12
1,349.19
891.11
1,626.00
276.00
756.63
50.00
774.49
1,500.00
1,458.46
86.34
554.63
79.99
108.43
25.48
14.39
134.80
87.89
0.00
232.17
144.20
85.00
211.75		 ~~OTHER INCOMING~~
RESOURCES
Refunds
EXP Prop Sale
Redundancy Adjustment
Software refund
INTERNAL TRANSFERS
 66.36
1,500.00

4		 73.81
135.00
3,743.22
GAIN ON REVALUATION
OF FIXED ASSETS
UNREALISED GAIN ON
INVESTMENTS
Total Expenditure
Excess of Income
Grand Totals		 251,405.14 224,502.94 Total Income 259,147.82 234,939.74
7,742.68 10,436.80 Excess of Expenditure
259,147.82 234,939.74 Grand Totals 259,147.82 234,939.74

3This will include all transfers including those to designated funds. 4This will include all transfers including those from designated funds.

5

Unrestricted Trading Account analysis as at 31-Jan-2023

Expenditure/Losses
(Resources Expended)		 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)		 Current
Period		 Previous
Period
CHARITABLE ACTIVITIES
Trading purchases includin
trade expenses less write
of/mess guests/cost sales.		 INCOME RESOURCES
g FROM CHARITABLE
0.00 0.00 ACTIVITIES
Trading sales less cost pr
sales		 ice
0.00		 0.00
Opening stock - Closing
Stock		 0.00 0.00
Add/Subtract to Trading
purchases as above		 0.00 0.00
Adjusted trading purchases
be used at SOFA cell (B21)		 to
0.00
 0.00

Restricted Funds analysis as at

###

~~Expenditure/Losses~~
(Resources Expended)		 ~~Current~~
Period		 ~~Previous~~
Period		 ~~Income/Gains~~
(IncomingResources)		 ~~Current~~
Period		 ~~Previous~~
Period
INVESTMENT
MANAGEMENT COSTS
COST OF GENERATING
FUNDS
CHARITABLE ACTIVITIES		 700.00
osts
955.85		 3,898.76
151.25
224.09		 VOLUNTARY INCOME
SEN - SCC Grants
RESOURCES - Donations
ACTIVITIES FOR
GENERATING FUNDS
RESOURCES - Fundraising
INVESTMENT INCOME
INCOME RESOURCES
FROM CHARITABLE
ACTIVITIES
RESOURCES - Cake Makin		 3,593.43 3,645.10
1,116.67

1,070.00		 692.45
g 35.00
SEN - Wages
RESOURCES -Fundraising C
RESOURCES -Activities
GOVERNANCE COSTS
RESOURCES - Stationery
 38.78
SEN - Stationery
GRANTS AND DONATION		 S
 16.46
48.00
RESOURCES - Gifts & Cards

31-Jan-2023

Restricted Funds analysis continued as at

Expenditure/Losses
(Resources Expended)
 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)
 Current
Period		 Previous
Period
~~OTHER COSTS~~
RESOURCES - Toys & Equip
RESOURCES - Groceries
RESOURCES - Gardening
SEN - Toys & Equipment
SEN - Exp Prop
SEN - Groceries
Redundancy
SEN - Books
SEN - Centre Improvement
INTERNAL TRANSFERS
3
3,718.38
34.43
776.26
230.40
19.78
s
154.73		 137.94
20.00
56.95
1,039.09
237.75
9.99
3,743.22		 ~~OTHER INCOMING~~
RESOURCES
INTERNAL TRANSFERS
 4
Total Expenditure
Excess of Income
Grand Totals		 6,589.83 9,622.28 Total Income 4,663.43 5,489.22
Excess of Expenditure 1,926.40 4,133.06
6,589.83 9,622.28 Grand Totals 6,589.83 9,622.28

3This will include all transfers including those to designated funds.

4This will include all transfers including those from designated funds.

Designated Funds analysis as at

###

Expenditure/Losses
(Resources Expended)		 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)		 Current
Period		 Previous
Period
INVESTMENT
MANAGEMENT COSTS
COST OF GENERATING
FUNDS
CHARITABLE ACTIVITIES
GOVERNANCE COSTS		 VOLUNTARY INCOME
ACTIVITIES FOR
GENERATING FUNDS
INVESTMENT INCOME
INCOME RESOURCES
FROM CHARITABLE
ACTIVITIES
GRANTS AND DONATION S

Designated Funds analysis continued as at

31-Jan-2023

Expenditure/Losses
(Resources Expended)		 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)		 Current
Period		 Previous
Period
OTHER COSTS
UNREALISED LOSS ON
INVESTMENTS
INTERNAL TRANSFERS
3		 OTHER INCOMING
RESOURCES
GAIN ON REVALUATION
OF FIXED ASSETS
UNREALISED GAIN ON
INVESTMENTS
INTERNAL TRANSFERS
4
Total Expenditure
Excess of Income
Grand Totals		 0.00 0.00 Total Income 0.00 0.00
Excess of Expenditure
0.00 0.00 Grand Totals 0.00 0.00

[3] This will include all transfers including those to designated funds.

[4] This will include all transfers including those from designated funds.

Endowment Funds analysis as at

###

Expenditure/Losses
(Resources Expended)		 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)		 Current
Period		 Previous
Period
INVESTMENT
MANAGEMENT COSTS
COST OF GENERATING
FUNDS
CHARITABLE ACTIVITIES
GOVERNANCE COSTS		 VOLUNTARY INCOME
ACTIVITIES FOR
GENERATING FUNDS
INVESTMENT INCOME
INCOME RESOURCES
FROM CHARITABLE
ACTIVITIES
GRANTS AND DONATION S

Endowment Funds analysis continued as at

31-Jan-2023

Expenditure/Losses
(Resources Expended)		 Current
Period		 Previous
Period		 Income/Gains
(IncomingResources)		 Current
Period		 Previous
Period
OTHER COSTS
INTERNAL TRANSFERS
3		 OTHER INCOMING
RESOURCES
INTERNAL TRANSFERS
4
Total Expenditure
Excess of Income
Grand Totals		 0.00 0.00 Total Income 0.00 0.00
Excess of Expenditure
0.00 0.00 Grand Totals 0.00 0.00

[3] This will include all transfers including those to designated funds.

[4] This will include all transfers including those from designated funds.

Notes to the accounts (Paras 2 to 12 are to be completed by all funds which have a £100K or over and those funds already registered with the Charity Regulator, all oth complete Paras 6 and 7 and the declarations at Para 12):

1. Principal Accounting Policies

a. Accounting Convention. The financial statements are prepared under the historica convention as modified by the inclusion of investments at market value and in accordanc applicable accounting standards. In preparing the financial statements the charity follow practice as set out in the Statement of Recommended Practice "Accounting and reporting Charities" (SORP) 2005 (http://www.charitycommission.gov.uk/investigations/sorp/sorp05

b. Incoming Resources. Income is recognised in the period in which the charity is ent receipt, and the amount can be measured with reasonable certainty. Grants from other a including donations and other income from activities are in furtherance of the charity's o are part of the general funds of the charity. A restricted fund is only recognised where th agreed and explicit condition of the grant or donor.

c. Intangible Income. Due to the close collaborative relationship and the manner in w charity's activities compliment those of the Army, intangible income, reflected in time an premises is not quantifiable or measurable and so is not recognised in the accounts.

d. Resources Expended and Basis of Allocation of costs. Expenditure is included whe incurred or exceptionally where a commitment is made which requires an accrual when p be made in the subsequent accounting period. Similarly, where prepayments are made i of commitments falling due in a subsequent accounting period, the appropriate credit is e accounts and reversed the following year. Grants payable are included in the SOFA when by the Managing Trustee. Expenditure is recognised in the period in which it is incurred. majority of costs are directly attributable to specific activities. Irrecoverable VAT is charg annual report and accounts.

e. Governance Costs. Governance costs are the costs of professional advice, holding meetings or committee meetings associated with decision making, any fee for audit or in examination and any fee incurred in the preparation, statutory filing, printing or copying annual report and accounts.

f. Capitalisation and Depreciation of Tangible Fixed Assets. All assets having a purch of more than £500 are capitalised. The cost of tangible fixed assets are written off by eq instalments over their expected useful lives using the following methods of depreciation:

Assets with a life of more than one year but with a purchase value of below £500 are incl the inventory but the cost is written off in the year it is incurred and is not depreciated ov life of the asset. Where the asset is depreciated over a period of more than 10 years, de item and period are to be provided following the notes on page 13.

g. Fixed Asset Investment. Fixed asset investments are included at market value at t sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activit on page 2.

7

h. Stocks. Purchased stocks are valued at the lower cost or net realisable value maki allowance for any obsolete or slow-moving items.

i. Funds Accounting. Funds held by the charity are:

(1) General Purpose/Unrestricted/Designated Funds. These are funds that can b accordance with the charitable objects at the discretion of the Managing Trustee. D funds are unrestricted funds which have been allocated/earmarked for a particular the Managing Trustee and are to be declared in the Managing Trustee's comments accordance with Para 12 to these notes stating what they are intended to be used f when.

(2) Endowment Funds. Endowment funds are those investments and other gifts by the unit, the capital sum or property being held in perpetuity and the income on available for charitable use.

(3) Restricted Funds. These are funds that can only be used for particular restric purposes within the objects of the charity. Restrictions arise when specified by the when funds are raised for particular restricted purposes. Further explanation of the purpose of each fund is to be included in the notes to the accounts.

j. Heritage Assets. In the course of the unit's history, the charity may have acquired g memorabilia, regalia, silverware, antiques and other historical artefacts in the course of d military service in service of the Crown. The value of these pieces is in large part derived close association with Regimental history which precludes the use of conventional valuat techniques being applied. Whilst the objects of the charity do not specifically include pre and conservation, the pieces represent an essential element of celebrating the unit's hist esprit-de-corps. Consequently the Managing Trustee considers the charity to hold heritag both for functional use and as an element of national history on behalf of the nation. Her acquired prior to 1 Apr 06 are therefore not capitalised on the balance sheet but a descri assets is disclosed as part of the notes to the accounts. Heritage assets acquired after 1 the purchase price is known and which exceed £500.00 are included in the balance sheet acquisition value but are not depreciated.

k. Other Costs. Other costs are those costs not incurred in the undertaking of charita in furtherance of the objects of the charity, i.e. the provision of facilities, recreational pro activities in furtherance of military efficiency. They are also costs incurred in the making and donations, in the costs of generating funds, i.e. the costs incurred in trading or fundr undertaken by the charity, or in governance costs.

8

  1. Grants Made (if total grants are over 5% of the charity's total expenditure).

The charity made the following grants/donations:

Grants to institutions

Grants to institutions
Name of institutions Purpose Total number of
grantsgiven		 Total amount of
grantspaid
Total grants to institutions 0 £0.00

Grants to individuals

Purpose Total number of
grantsgiven		 Total amount of
grantspaid
Total 0 £0.00

3. Related Party Transactions & Remuneration and Expenses

Whilst the charity has a close working relationship with the Army, there are no transactions wit which require disclosure under SORP 2005. The only transactions made by the charity in favou are wholly attributable to the charitable activities of furthering military efficiency. The Managi an officer or equivalent and fulfils the role as trustee in accordance with the applicable laws an No expenses have been paid to the trustee. In the event that expenses have been paid to the disclosed under the Managing Trustee's comments.

4. Analysis of Capital Property

Fixtures
fttings &
equipment
£		 Motor
vehicles
£		 Total
£
Balance b/f £1,319.40 £0.00 £1,319.40
Purchases £0.00 £0.00 £0.00
Sales & W/Os £0.00 £0.00 £0.00
Depreciation £678.89 £0.00 £678.89
Balance c/f £640.51 £0.00 £640.51

9

gross income of her funds are to

al cost ce with ws best g by 5docs.asp)

titled to agencies bjects and his is an

which the nd use of

n payment is to in recognition entered in the n approved The ged to the

trustee ndependent of the

ase value ual annual

luded within ver the useful tails of the

the balance ties (SOFA)

ing due

be used in Designated purpose by in for and

accepted ly being

cted donor or e nature and

gifts, distinguished d from their tion eservation tory and foster ge assets ritage assets ption of those Apr 06 where t at

able activity

grammes or g of grants raising

th the Army ur of the unit ng Trustee is nd regulations. trustee these are

5. Total Value of Investments by Category

Value £
Carryingvalue (market value at beginningofyear
Add additions to investments at cost (investmentspurchased)
Less disposals at carryingvalue (investments sold)
Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of
accounting period/audit)		 £0.00
Carryingvalue (market value) at end ofyear £0.00

Breakdown of Market Values at

Year End
U		 GPF/
nrestricte		 Restricted
d		 Endowmen t
Total
value
Value £ Value £ Value £ Value £
Investment properties £0.00
Investments listed on a recognised
stock exchange		 £0.00
Investments held in unit trusts or other
collective investment schemes		 £0.00
Investments in subsidiary or connected
undertakings and companies		 £0.00
Securities not listed on a recognised
stock exchange		 £0.00
Cash held as part of the investment
portfolio		 £0.00
Other investments £0.00
Total £0.00 £0.00 £0.00 £0.00

6. List of Debtors

Debtor Date of Debt Amount
WACCC Bank Account 14-Dec-22 £1,903.62
Total £1,903.62

7. List of Creditors

Creditor Date of Credit Amount
HMRC 25-Jan-23 £1,889.57
NEST 25-Jan-23 £653.92
Total £2,543.49

10

  1. Paid Employees
Thisyear £ Lastyear £
Gross wagespaid ### ###
Employer's National Insurancepaid ### £9,090.72
Pension Contributionspaid £2,902.73 £2,808.76
Total staf costs ### ###

Give the number of employees who were engaged in each of the following activities:

Thisyear £ Lastyear £
Costs ofgeneratingfunds
Charitable activities
Other
Total £0.00 £0.00

No individual employee received a salary of over £60,000.00

9. Governance Costs

This year £Last year £ Audit or independent examination fee

10. Restricted/Endowment Funds

Give details of the movements of the individual funds summarised in the restricted and en of the Statements of Financial Activities (SOFA).

Fund Name
F		 und Bal B/

 F
Incoming
Resources
forperiod		 Outgoing
Resources
forperiod		 1Transfers F

1Gains
and
losses		 und Bal C/ F
RESOURCES £5,087.61 ### £3,752.81 £0.00 £0.00 £2,402.80
SEN £5,774.55 ### £2,837.02 £0.00 £0.00 £6,530.96
REDUNDANCY ### £0.00 £0.00 £0.00 £0.00 ###

1Net transfers out and net losses are to be entered as negative figures.

11

A brief explanation as to the nature and purpose of the charity's Restricted Funds is to be

Name of Restricted Fund Purpose of fund
RESOURCES To ensure money raised by Fundraising is
used towards nursery purchases & is for the
good & beneft of the children.
SEN To ensure money received for Specials
Educational Needs is used towards SEN care,
education & facilities.
~~To ensure sufcient funds are available for~~
REDUNDANCY
all staf entitled to Statutory Redundancy
Pay.

11. Heritage Assets

Heritage assets that are owned by the charity but purchased/acquired prior to 1 Apr 06 are included in the charity's capital property value (see note 1.j). A list/description of these as

12. Declarations

All of the charity's commitments are provided for in the accounts.

No guarantees have been given to third parties.

The charity has not received any loans that are outstanding at the year-end and secured o

The charity has not granted any loans to institutions or companies connected with the cha

The charity did not make any ex-gratia payments during the year.

Sufficient resources are held in an appropriate form to enable each fund to be applied in a with the restrictions imposed.

The financial activities, assets and liabilities of all the charity's branches or sections have b

The trustees have not changed the year end date or the length of the charity's financial ye

12

The charity has no designated funds (if there are designated funds the reason for designat each designated fund is intended to be used by is to be stated in the Managing Trustee's r

All the charity's operations are continuing operations and there were no operations discon acquired during the year.

No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance

The charity has no intangible assets.

There were no inter-fund loans outstanding at the balance sheet date.

None of the charity's functional fixed assets have been re-valued during the year and the c not have a policy of revaluation of these assets.

The charity has no subsidiary companies.

The charity has no material fixed assets which have not been capitalised and included in t sheet.

No internal transfers have occurred out of restricted/endowment funds. In the event that a has taken place, full details of the reason for the transfer are disclosed in the Managing Tr comments.

All investments held are investment assets in the UK unless otherwise stated.

Note: Where any of the declarations are not correct they are to be crossed out and detail in the Managing Trustee's comments.

13

Additional comments:

Signature:

Name: Mrs C Morrin

Fund Manager (Regimental Accountant Scheme) ~~/Account Holder (Audit Board Scheme)~~

Date:

Income uring yea Value £ £0.00

Idowment column

provided.

e not ssets is below:

on assets.

rity.

ccordance

been included.

tion and when report).

tinued or

sheet date.

charity does

he balance

a transfer ustee's

ls provided

Managing Trustee's Annual Report and Comments:

Unit

HQ Wattisham Station

Address Wattisham Airfield, Ipswich, Suffolk IP7 7RA

In Respect of the Wattisham Airfield Childcare Centre (WA ~~Fund/~~ ~~C~~ harity

Charity Commission/Regulator registered 1061775/0

Description of the charity's trusts

This should include:

Where applicable, you may choose to give details of any specific investment powers of th

Governing Documen The Constitution of the Wattisham Airfield Childcare Centre. (e.g. Trust Deed, Constitution) Objects of the Char The promotion of efficiency of the Armed Forces of the Crown by the provision and support of facilities and activities for the efficiency and wel being of service personnel.

Explain briefly how trustees are elected or appointed and details of any induction and trus attended.

Trustee selection
method		 The Station Commander is the Managing Trustee.
Trustee induction
training		 CO Designate course
COs Cash and Bank Check course.

15

Explain about what the charity is trying to do and how it is going about it. You are only re a brief summary of the main activities and achievements of the charity during the year in objects.

Summary of main The Centre provides quality childcare facilities for children in the Wattisha activities in relatio It is mainly used by military personnel but is not exclusively a "military" n the Charity's object The Centre's main source of income is from childcare fees. However, gran are provided by Suffolk County Council to help offset costs and staff traini Summary of main achievements of the Charity during the year

Provide a brief review of the financial position of the charity. This should include the princ income.

Financial Review

The Managing Trustee should give in their report a description of the following policies:

Financial reserves As far as possible, the worth of the Fund should remain relatively constant policy Investments selection policy and n/a performance of those investments

16

Provide the name of all trustees/the Managing Trustee(s) during the report year.

Public Beneft
Statement		 This fund provides public beneft by assisting service personnel to more
efectively perform their roles within the Armed Forces of the Crown. It
this by:
a. Providing facilities to assist with the well-being & efciency
of Service Personnel & their families
~~b.~~
~~Providing and supporting sporting and adventure training activiti~~
This assistance enables service personnel to face the challenges and da
the fund promotes the efciency of the Armed Forces of the Crown by
enhancing the British Army's capability to undertake the roles demande
including the defence of the United Kingdom and its interests.
(I confrm that I have paid due regard to the Charity Commission of Engl
and Wales's guidance on public beneft when deciding what activities th
charityshould undertake).
associated with military service by developing and maintaining_teamwor_
_ftness; confdence; character; spirit and attitude; and morale*._As a res		 d

n
d
a
e

*delete as appropriate.

17

Additional comments (include any declarations which were not correct (Pg 12/13)):

Signature Date ________ Name Colonel D C J Amlôt MBE Appointment Managing Trustee

18

ed, will, e charity. stee training

equired to provide relation to its

am area. ursery. nts ng.

ciple types of

el of reserves

ns who are to

t.

oes Iger -k,. skills,. ult of it and

Internal Auditor's/Audit Board Report

  1. *I ~~/We~~ have examined the books of account and records from which the final accoun and have obtained all the information and explanations that were necessary for the purpo prepared internal audit.

  2. *I ~~/We~~ certify that end of period checks have been conducted in accordance with Ser Regulations.

  3. Subject to the observations given below I am ~~/we~~ are satisfied that proper books of been kept and that the final accounts give a true and fair view of the results of transactio period and of the state of the Fund's affairs as at the date of the balance sheet. Subject a to my/ ~~our~~ observations *I am/ ~~we are~~ satisfied that cash and bank balances and stocks o been properly checked at prescribed intervals and that adequate insurance exists.

  4. I ~~/We h~~ ave stamped and the original books of account and the original records I ~~/we~~ checked. All vouchers relating to this account have been cancelled.

  5. *I ~~/We~~ have made the following observations whilst carrying out the internal audit:

  6. a. Previous observations *have/have not been actioned (list those observation ou

Signature:

Name: WO1 N Lovelock AGC (SPS)

Date

Appointment: RAO 6 AAC

19

ts were ose of *my ~~/our~~

rvice Funds

account have ons over the also n hand have

~~e~~ have

utstanding).

Comd/SO2 SPS - Independent Examiner's report on the Accounts, and Comments

Respective Responsibilities of Trustees and Examiner

The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trust that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Ac independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Co An examination includes a review of the accounting records kept by the charity and a compari accounts presented with those records. It also includes consideration of any unusual items or the accounts, and seeking explanations from the trustees concerning any such matters. The p undertaken do not provide all the evidence that would be required in an audit, and consequen express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention (other than those disc overleaf*):

have not been met.

20

Comd/SO2 SPS - Independent Examiner's report on the Accounts, and Comments

Disclosure Section (Only to be completed if the examiner needs to highlight material problems/discrepancies)

Give here brief details of any items that the examiner wishes to disclose.

Comd/SO2 SPS Comments

Independent Examiner's Signature

Name

Appointment

Date: ________

21

tees consider ct) and that an

ommissioners. son of the disclosures in procedures tly I do not

closed

ements:

th the

tanding