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2021-03-31-accounts

Company Limited by Guarantee Registration Number: 04185635 (England and Wales)

Charity Commission Registration Number: 1087210 OSCR Registration Number: SC045460

The St. John and Red Cross Defence Medical Welfare Service (LIMITED BY GUARANTEE)

Annual Report and Financial Statements For the Year Ended 31 March 2021

THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATION

HRH The Countess of Wessex

Patron HRH The Countess of Wessex
Trustees Mrs M Burton (Chairman) -appointed Nov 2017
Mr S Cowden -resigned 9 Jun 2020
Brigadier (Rtd) D Keenan OBE (Deputy Chairman)
. -appointed Aug 2012
Brigadier (Rtd) M Griffiths CBE –appointed Nov 2015
Mrs B Cooper CBE -resigned 10 Nov 2020
Mr A Buckham -appointed Sep 2013
Mr P Taylor -appointed Oct 2017
Mr J Macnamara -appointed Oct 2017
Mr G Evans -appointed Nov 2019
Mrs J Lynch -appointed Sep 2020
Chief Executive Officer Paul Gaffney
Other Key Management Personnel Abby Dryden – Director Operations
Jo Wyatt – Head of Finance
Principal and Registered Office The Old Stables
Redenham Park
Redenham
Near Andover
Hampshire
SP11 9AQ
01264 774000
www.dmws.org.uk
Company registration number 04185635
Charity registration number 1087210
OSCR registration number SC045460
Auditors Buzzacott LLP
130 Wood Street
London
EC2V 6DL
Main bankers National Westminster Bank plc
48 Blue Boar Row
Salisbury
Wiltshire
SP1 1DF

THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

CONTENTS

Page
Trustees’ Report 4 - 12
Statement of Trustees’ Responsibilities 13
Report of the Independent Auditors 14 – 17
Statement of Financial Activities 18
Balance Sheet 19
Cash-flow Statement 20
Notes to the financial statements 21 - 36

THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

The trustees (who are also the directors of the company) present their report (which is combined with the directors’ report for purposes of company law).

The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Background and Constitution

History - DMWS was formed from The Service Hospitals Welfare Department (SHWD) in 2001 and it has been providing a Hospital Welfare Service under contract to the Ministry of Defence (MoD) up to 2011. The SHWD was originally a joint creation of the Venerable Order of St John of Jerusalem and the British Red Cross Society. Initially, during World War I, the Joint Committee drawn from both charities was tasked to provide personnel to assist the medical officers in military hospitals worldwide, including on deployment in field units. At the outset of World War II, they were asked to raise an organisation, chaired by Edwina, the first Countess Mountbatten, wife of Lord Louis Mountbatten, this time to provide welfare support in Service Hospitals and medical facilities all over the world. The SHWD came into being in 1943, and adapted their role to complement and underpin the clinical work of their medical colleagues. Wherever the Military Medical Services were, so welfare officers would be found, working within both established and field medical units. This included deployment into Aden, Palestine, Egypt, Malaya, Iraq and Afghanistan to name but a few. Now in our 78th year, and with thanks to our generous supporters, we continue our mission to help service personnel, veterans and others on the frontline during their most critical time of need. What is more we have been able to diversify and adapt our service to meet the needs of a changing cohort of beneficiaries, and believe that our service is as relevant today as it was 78 years ago.

DMWS is directed by the Board, all of which trustee members are volunteers, and is led by the Chief Executive Officer (“CEO”). The CEO, Welfare Officers and other members of staff are salaried positions. The CEO, Welfare Officers and other members of staff are appropriately qualified or undertake relevant professional developmental training to ensure that they meet the DMWS Code of Practice. The processes and policies and all activities are monitored through the continuing quality assurance programme that is audited internally and externally as part of our continued commitment to ISO 9001.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who meet as a Board at least every three months, set the strategy and policy for the service. The strategy is reviewed regularly and a Strategic Plan out to 2024 has been approved, which aims for DMWS to be the service provider of choice in the welfare arena, and to raise the standard of welfare delivery across all sectors. The Chairman, on behalf of the Board, monitors implementation of that policy by regular contact with the CEO.

DMWS is registered with the Charity Commission for England and Wales (1087210) and the Office of the Scottish Charity Regulator (045460).

Trustees

The number of trustees shall be not less than two and is not subject to a maximum. Under the Articles of Association of the Company the Priory of England and the Islands of the Order of the Hospital of St John of Jerusalem (“the Priory”) and the British Red Cross Society (“the Society”) the Board of Trustees of DMWS shall include up to two trustees proposed by the Priory and up to two trustees proposed by the Society. An annual skills audit is conducted by the Deputy Chairman who identifies the skills required in trustees and recruitment against that need is conducted based on the strategic requirement for expertise to be reflected appropriately among Board Members. Trustees may serve for terms of three, six or nine years.

The following Trustees were in office at 31 March 2021 and served throughout the year;

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Maryanne Burton
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Andrew Buckham

James Macnamara

Glynn Evans

David Keenan OBE

Mike Griffiths CBE

Paul Taylor

Jocelyn Lynch

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Trustees Remuneration and Expenses

None of the Trustees has received any remuneration or similar benefits from DMWS. Out of pocket travel and subsistence expenses of £22 (2019/20: £1,731) were reimbursed to one Trustee (2019/20: five). The charity purchased professional indemnity insurance on the behalf of the Trustees in the year. The premium on this insurance was £5,430 (2019/20: £5,821).

Trustees’ Induction and Training

On appointment Trustees are provided with a comprehensive induction package which ensures they understand their legal and fiduciary responsibilities and trustee briefings are delivered on appointment and throughout the year including visits to DMWS staff in the field. This year trustees have been enrolled on and will complete our one day MHFA course to broaden their skill sets once travel restrictions are lifted.

Employees

DMWS is an equal opportunities employer and applies objective criteria to assess merit. Recruitment and selection for promotion are based on merit and aptitude for post. Briefing papers, policies and operating procedures are reviewed annually and are the principal mechanism for communicating changes in law, policy and process to the staff, and are made readily available to all staff members.

There is a comprehensive training system which has been implemented to ensure all employees are appropriately trained for their role; technically and in terms of leadership and management. This starts with induction which is compulsory for all staff, including trustees, and is followed up by role- specific professional development and a package of personal development. Training for Welfare Officers includes attendance at the Level 3 Diploma in Welfare Studies, a course developed by DMWS to ensure the professionalism of Welfare is standardised and that DMWS are leading the way in this field.

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DMWS Team Skills
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Caring for those who serve
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All probationary staff are monitored and reviewed closely throughout probation by their line managers. All Welfare Officers have access to personal clinical supervision which is provided by DMWS as part of our duty of care in order to support them as part of their development and additional provision is made available in particularly challenging instances.

Salaries for all staff are reviewed within the annual budget and any increases are subject to Board approval from recommendations made via the remuneration committee. This applies to the salaries of the Senior

Management Team, which are also reviewed annually by the remuneration committee and are set in line with salaries of similar roles in the charity sector. The total employee benefits for the Senior Leadership Team for the year 20/21 were £169,003 (2019/20: £174,782).

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Principal objects

The principal objects of DMWS are:

DMWS retain the humanitarian ethos of our forebears in St John and Red Cross and 100% of our activity is in direct support of delivering public benefit to those who serve and those who have served in the past. This applies to the future strategic direction of the organisation in our intent to become the national provider of choice for welfare support in the clinical care pathway.

Aims and objectives

Diversification and Growth: DMWS Welfare Officers and clinical staff provide a variety of hospital welfare services ranging from routine day-to-day assessments through to highly complex practical and emotional support. Our support for the Veterans community now accounts for 50% of our case work. These services are currently provided in hospitals, or within the medical pathway, such as Personnel Recovery Centres, in the United Kingdom and Cyprus. New work has followed on from the Board’s decision to diversify into broader areas within the Defence environment and beyond to the NHS and Emergency Services as part of the strategic plan for growth. Work is ongoing in securing sustainable funding for projects in areas where funding has already been provided, to ensure the continuation of service delivery to stakeholders, and service users.

Grants and Fundraising: The appointment of a focused Grants Manager has had a positive impact on the generation of funding. Significant additional income has been forthcoming through focused grants which support specific projects as well as grants which support core expenditure. Fundraising revenue was impacted by the COVID-19 pandemic, including the cancellation of our planned gala dinner.

DMWS does not engage in public fundraising and does not use professional fundraisers or commercial participators. DMWS nevertheless observes and complies with the relevant fundraising regulations codes. During the year there was no non-compliance of these regulations and codes and DMWS received no complaints relating to its fundraising practice.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

This drop in funding was offset by the securing of several COVID-19 support grants.

We are extremely grateful for donations received from the following organisations:

Armed Forces Covenant Fund Trust ABF The Soldiers’ Charity Army Central Fund Boots Charitable Trust Queen Mary’s Roehampton Trust RAF Benevolent Fund Royal Navy Royal Marines Charity Royal British Legion Chartered Accountants Eveson Trust Evelyn Trust Masonic Charitable Foundation Robertson Trust Scottish Veterans Fund Veterans’ Foundation RAF Waddington Worshipful Company of Insurers NHS Lanarkshire NHS Fife Police Federation Ministry of Defence Veteran’s Hub Weymouth The National Lottery Community Fund Bulmers Simply Health Hugh Fraser Foundation

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

Public benefit

The Trustees confirm that DMWS is compliant with the rules for public benefit. The ultimate beneficiaries are the members of Armed Forces Community, Veterans, the Police, their dependants, and others engaged by or acting in support of the Armed Forces. Armed Forces Covenant Funding, several project grants and broadened funding have allowed DMWS to diversify into other arenas such as the Police and NHS workers, developing a training capability and partnership working with charities, the NHS and local authorities and has extended the support it provides to its beneficiaries in line with the organisation’s intent to serve a broader population.

In the financial year we have supported 2,106 service users and an additional 4,394 family members and staff, giving a total of 6,500 beneficiaries. Whilst lower than last year by 30%, this is an amazing achievement given that we were in lock down and the usual sites for our support such as hospital wards were closed for access. Our organisation stepped forward and kept operating throughout the pandemic providing support in new ways and remotely on line.

TRAINING

During the financial year our training capability has been curtailed by the pandemic, once restrictions have been lifted Mental Health First Aid courses, four Level 3 Diploma in Welfare Studies will be available once more.

ACHIEVEMENTS AND PERFORMANCE

DMWS continues to provide outstanding service delivery to all our stakeholders and service users, and recognition for employees has been outstanding throughout 2020/21, with the following awards received:

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

’What a fantastic charity Defence Medical Welfare Service is. It provided much needed support to a variety of the UK’s services. Moving their service online, doing doorstep drops of care and medical packages stopping vulnerable people from being isolated during Covid-19.’’

Paul Waite, Chief Executive, Aspen Waite and South West Business and Community Awards judge

Additionally, we were particularly delighted that one of our Welfare officers, Demmie Savvides was awarded the Commander British Forces Commendation Award:

“For her unwavering commitment and professionalism as Defence Medical Welfare Service Officer, improving the quality of life of both service personnel and their families within British Forces Cyprus”

Major General RJ Tompson CBE, DSO

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

Financial report for the year

Total income resources for the year ended 31 March 2021 amounted to £1,717,157 (2019/20 £1,558,589) an increase on last year, and an excellent achievement in today’s financial climate. This is due to an increase in donations, grants and welfare services. The cost of DMWS’s on-going activities during the period amounted to £1,676,804 (2019/20 £1,827,488) a decrease on last year’s figure.

The deferred income for 2020/21 has risen to £538,054 (2019/20 £104,100) due to an increase in payments relating to welfare services for the next year. The balance sheet shows an increase in total funds to £275,301 (2019/20 £234,948).

RESERVES POLICY

The trustees approved a policy on financial reserves in February 2018, and agreed that at the beginning of each financial year a full review of the company’s commitments and costs should form the basis of the financial reserves policy. The trustees have examined the requirement for free reserves; unrestricted funds which are not represented by tangible fixed assets and which are not designated for specific purposes or otherwise committed. Direct project costs are independent of core costs and are covered by their respective restricted funds. The trustees have re-affirmed that, having regard to the nature of the activities of DMWS, the level of free reserves cover three months’ ordinary recurrent expenditure. At 31 March 2021, the free reserves amounted to £191,964 (2019/20 £117,202). This is an increase on the previous year’s reserves and is in accordance with the policy.

INVESTMENT POLICY

The trustees re-affirmed their policy on the management of investments in February 2018. The trustees have determined that the management of the charity’s investments should be undertaken through the Common Investment Funds for Charities (COIF). This decision will be regularly reviewed by the trustees, as part of the Audit and Finance Committee.

PLANS FOR FUTURE PERIODS

The strategic plan to increase income sources and to diversify the cohorts supported by our service has provided stability through challenging times. In the past DMWS was primarily dependent upon delivery of the hospital welfare service which has now been broadened to include more support within the community and in the support of sector workers such as the police force. The Board is continuing to diversify its activities to achieve a robust business model that is sustainable. It has agreed the following plans for the coming year:

In the year 2021/2022, the trustees expect the charity to operate within the projected budget agreed at the February board meeting.

IMPACT OF COVID19

Overall DMWS was generally financially unaffected by the COVID-19 pandemic for the financial year ending March 2021 indeed it made a surplus for the first time since 2016. However, impact was significant in the areas

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2021

of fundraising and training. This impact was offset by the winning of a major police contract with the Police Federation and several COVID-19 support grants.

At the time of writing this report it is planned that during the year ahead to March 2022 DMWS has and will continue to maintain the delivery of its project in line with Government guidelines. Analysis of potential risks to income are ongoing. The impact on revenues and costs will be noted and reported to the audit team under their review at the next year end.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the Trustees are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company’s auditors are unaware, and each Trustee has taken all the steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

Approved by the board of Trustees

Maryanne Burton

Date 27 July 2021

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees, who are also the directors of The St. John and Red Cross Defence Medical Welfare Service for the purpose of company law, are responsible for preparing the Trustees’ Report and the Financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Principles), including Financial Reporting Standard 102 ‘The Financial Reporting Standard in the UK and Republic of Ireland’.

Company law 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE

Opinion

We have audited the financial statements of St John and Red Cross Defence Medical Welfare Service (the ‘charitable company’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is 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).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Shachi Blakemore (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 01 September 2021

Buzzacott LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (including income and expenditure) FOR YEAR ENDED 31 MARCH 2021

Notes
Income from:
Donations, grants and legacies
3
Interest receivable
Furlough scheme grant income
Charitable activities:
4
Welfare services
Education and training
Total income
Expenditure:
Charitable activities:
Welfare services
Education and training
Total expenditure
5
Net income/(expenditure)
Transfer Between Funds
Fund balances brought forward at 1
April
Fund balances carried forward at 31
March
18		 Unrestricted
funds
£
Restricted
funds
£
2021
Total funds
£
2020
Total funds
£
28,913
1,053,096
1,082,009
926,719
472
-
472
1,955
67,214
-
67,214
-
530,454
17,208
547,662
497,984
19,800
-
19,800
131,931
646,853
1,070,304
1,717,157
1,558,589
497,088
1,070,562
1,567,650
1,720,206
109,154
-
109,154
107,282
606,242
1,070,562
1,676,804
1,827,488
40,611
(258)
40,353
(268,899)
-
-
-
-
155,280
79,668
234,948
503,847
195,891
79,410
275,301
234,948

The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

All activities are classified as continuing. There are no recognised gains or losses other than those reported on the Statement of Financial Activities.

The notes on pages 21 to 36 form part of these financial statements.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 31 MARCH 2021

Notes

Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Debtors
14
Short term deposits, cash at bank
and in hand
Creditors: amounts falling due
within one year
15
Net current assets
Total net assets
Funds and reserves
Income funds
Restricted funds
17
Unrestricted funds
Total funds		 £
3,927
-		 2021
£
3,927
271,374
£
21,706
16,372
2020
£


38,078




196,870
98,251
797,674		 79,209
313,901
895,925
(624,551)		 393,110
(196,240)
275,301 234,948
79,410
195,891		 79,668
155,280
275,301 234,948

The notes on pages 21 to 356 form part of these financial statements.

The financial statements were approved by the Board on _27[th] July 2021 by:

Maryanne Burton - Trustee

Company Registration No. 04185635

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2021

£
Net cash used in operating
activities
Net income/(expenditure)
40,353
Increase/(decrease) in creditors
428,311
(Increase)/decrease in debtors
(19,042)
Depreciation of fixed assets
34,151
Investment income
(472)
Net cash from (used in) operating
activities

Cash flows from investing activities
Investment income
472
Cash provided by investing activities
Increase/(decrease) in cash
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at the end of
the year
Reconciliation of net debt
At 1 April
2020
£
Cash at bank and in hand
313,901		 £
40,353
428,311
(19,042)
34,151
(472)		 2021
£
483,301
472		 £
(268,899)
30,231
112,685
34,150
(1,955)		 2020
£
(93,788)
1,955
472 1,955
Non-cash
changes
£
-
483,773
313,901		 (91,833)
405,734
797,674 313,901
Cash flows
£
483,773		 At 31 March
2021
£
797,674

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Statutory Information

The charitable company is a company limited by guarantee, with no share capital, registered in England and Wales as a company and as a charity with the Charity Commission and Office of the Scottish Charity Regulator.

2 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2.1 Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. This includes taking into account any potential impact of the COVID-19 pandemic. There are no material uncertainties about The St John and Red Cross Defence Medical Welfare Service’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The St John and Red Cross Defence Medical Welfare Service meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2.2 Income

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

Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

2.3 Expenditure and apportionment of costs

Expenditure is included in the Statement of Financial Activities when incurred and includes attributable VAT which cannot be recovered.

Expenditure comprises entirely the costs of undertaking charitable activities as follows:

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2.4 Foreign currency

Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of transaction. All foreign currency balances have been translated at the balance sheet date. Gains and losses on translation are included in the Statement of Financial Activities.

2.5 Fixed assets

It is the policy of the charity to capitalise items exceeding £5,000 in cost. Expenditure below this level is taken to the Statement of Financial Activities as incurred.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment 3 years straight line basis

Intangible fixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Software development

3 years straight line basis

2.6 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.

2.7 Cash at bank and in hand

Cash at bank and 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 accounts.

2.8 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.

2.9 Fund accounting

The restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to conditions imposed by the donors.

The general fund represents those monies which are freely available for application towards achieving any charitable purpose that falls within the charity’s charitable objects.

2.10 Pension contributions

DMWS contributes to employees’ personal pension plans up to 6% of salary on a matching basis. The pension costs included in the Statement of Financial Activities represent the amount of contributions payable in respect of the accounting period.

2.11 Leased assets

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged on a straight-line basis over the lease term.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2.12 Financial instruments

The charity 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.

2.13 Critical accounting estimates and judgements

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the charity’s accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectation of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management’s best knowledge of the amount, events or actions, actual result ultimately differ from those estimates.

The items in the accounts where judgements and estimates have been made include:

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. Donations and legacies

Eveson Charitable Trust
RN & RMC Grant
ABF South
Boots
Bulmers
AV Hereford & Nottingham-
NHS Fife
Armed Forced Covenant
South Lanarkshire
Hugh Fraser’s Foundation
Queen Mary’s Roehampton
Trust
Aged Scotland
Covid19
Evelyn Trust
Masonic Charitable
Poppy Scotland
RAFBF
Robertson
Veterans Scotland
Veteran Foundation
Worshipful Com Insurers
Gifts and donations
 Un-
restricted
£
Restricted
£
Total funds
2021
£
Un-
restricted
£
Restricted
£
Total funds
2020
£
-
-
-
-
5,000
5,000
-
-
-
-
60,000
60,000
-
458,546
458,546
-
528,462
528,462
-
-
-
-
9,697
9,697
-
7,500
7,500
-
2,500
2,500
-
-
-
-
5,274
5,274
-
-
-
-
80,000
80,000
-
257,353
257,353
-
140,000
140,000
-
-
-
-
47,195
47,195
-
-
-
3,000
-
3,000
20,000
-
20,000
25,000
-
25,000
-
64,932
64,932
-
-
-
-
78,500
78,500
-
-
-
-
12,412
12,412
-
-
-
-
39,850
39,850
-
-
-
-
61,024
61,024
-
-
-
-
15,000
15,000
-
-
-
-
8,500
8,500
-
-
-
-
6,979
6,979
-
-
-
-
42,500
42,500
-
-
-
2,500
-
2,500
-
-
-
6,413
-
6,413
20,591
-
20,591
28,913
1,053,096
1,082,009
48,591
878,128
926,719

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. Income from charitable activities

Welfare services
MoD Contract
Royal British Legion
Police Federation
RAF Waddington
RNRM
NHS Lanarkshire
Bowra
Education and Training
Training Projects
Welfare Diploma
Mental Health First Aid
Training		 Un-
restricted
£
Restricted
£
Total funds
2021
£
Un-
restricted
£
Restricted
£
Total funds
2020
£
431,756
-
431,756
426,609
-
426,609
15,038
-
15,038
71,375
-
71,375
70,211
-
70,211
-
-
-
-
17,208
17,208
-
-
-
3,250
-
3,250
-
-
-
7,200
-
7,200
-
-
-
2,999
-
2,999
-
-
-
530,454
17,208
547,662
497,984
-
497,984
2,618
-
2,618
4,000
-
4,000
3,500
-
3,500
39,013
-
39,013
13,682
-
13,682
88,918
-
88,918
19,800
-
19,800
131,931
-
131,931
550,254
17,208
567,462
629,915
-
629,915

5. Total expenditure

Welfare services
Activities undertaken directly
Support costs (note 6)
Education and Training
Activities undertaken directly
Support costs (note 6)		 Staff costs
£
Other
costs
£
Total 2021
£
Staff costs
£
Other costs
£
Total 2020
£
869,210
-
869,210
985,998
-
985,998
376,746
321,695
698,441
342,041
392,167
734,208
1,245,956
321,695
1,567,651
1,328,039
392,167
1,720,206
-
8,814
8,814
-
9,667
9,667
100,339
-
100,339
97,615
-
97,615
100,339
8,814
109,153
97,615
9,667
107,282
1,346,295
330,509
1,676,804
1,425,654
401,834
1,827,488

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. Analysis of governance and support costs

Staff costs
Office costs
Other administrative costs
Insurance
Travel & subsistence
Governance costs (note 7)		 Welfare
services
£
Education
& training
£
Total 2021
£
Welfare
services
£
Education
& training
£
Total 2020
£
376,746
100,339
477,085
342,041
97,615
439,656
32,049
-
32,049
-
-
-
250,000
-
250,000
245,384
-
245,384
12,942
-
12,942
18,645
-
18,645
1,000
-
1,000
103,040
-
103,040
25,704
-
25,704
25,098
-
25,098
698,441
100,339
798,780
734,208
97,615
831,823

Support costs are allocated to charitable activities on the basis of direct expenditure incurred by each activity.

Office costs have been shown separately this year due to a change in accounting software.

7. Governance costs

Audit fees
Legal and professional fees
Trustees’ reimbursed expenses		 Total 2021
£
Total 2020
£
10,800
11,800
14,882
11,567
22
1,731
25,704
25,098

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. Comparative funds – Statement of Financial Activities for the year ended 31 March 2020

Notes
Income:
Donations and legacies
3
Interest receivable
Income from charitable activities
4
. Welfare services
. Education and training
Total income
Expenditure:
Charitable activities:
5
. Welfare services
. Education and training
Total expenditure
Net income/(expenditure)
Fund balances brought forward at 1 April 2019

Fund balances carried forward at 31 March 2020
18
9.
Net income/(expenditure)
This is stated after charging:
Auditor’s remuneration
-
Statutory audit fees
-
Non audit fees
Operating lease payments		 Unrestricted
funds
£
Restricted
funds
£
2020
Total funds
£
48,591
878,128
926,719
1,955
-
1,955
497,984
-
497,984
131,931
-
131,931
680,461
878,128
1,558,589
873,486
846,720
1,720,206
107,282
-
107,282
980,768
846,720
1,827,488
(300,307)
31,408
(268,899)
455,587
48,260
503,847
155,280
79,668
234,948
2021
£
2020
£
10,800
11,800
6,696
5,388
33,000
33,000

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. Staff costs

Wages and salaries
Social security costs
Pension contributions		 2021
£
2020
£
1,182,510
1,261,152
109,772
116,229
54,014
48,273
1,346,296
1,425,654

Pension contributions solely relate to a defined contribution scheme. £8,999 of pension contributions were outstanding at the year-end (2019/20: £8,383).

The number of employees who earned over £60,000 per annum (including taxable benefits but excluding employer pension contributions) or more during the year was as follows:

2021 2020
No. No.
£80,001 - £90,000 1 1

Pension costs for the year relating to these employees totalled £5,100 (2019/20: £5,100).

The average full time equivalent number of employees during the year, analysed by function, was as follows:

Charitable activities
-
Welfare services
-
Support		 2021
No.
2020
No.
34
36
8
7
42
43

During the year, none of the trustees received any remuneration in respect of their services as trustees (2019/20: none). Out of pocket travel and subsistence expenses amounting to £22 (2019/20: £1,731) were reimbursed to 1 trustee during the year ended 31 March 2021 (2019/20: 5).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Senior Leadership Team. The total employee benefits of the key management personnel of the charity were £169,002 (2019/20: £174,782).

11. Taxation

The Company is a Registered Charity (number: 1087210). All activities are undertaken to fulfil the primary objectives of the charity and are therefore exempt under Part 11 of the Corporation Tax Act 2010.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. Intangible fixed assets

Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
13.Tangible fixed assets
Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Computer
software
£
53,337
-
-
53,337
31,631
17,779
-
49,410
3,927
21,706
Computer
equipment
£
49,114
-
-
49,114
32,742
16,372
-
49,114
-
16,372

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. Debtors

Amount due from the Ministry of Defence
Other debtors
Prepayments and accrued income		 2021
£
2020
£
68,528
37,705
3,600
9,000
26,123
32,504
98,251
79,209

15. Creditors: amounts falling due within one year

Trade creditors
Taxation and social security costs
Accruals
Deferred Income
Deferred income:
At 1 April 2020
Released in year
Deferred in year
At 31 March 2021		 2021
£
2020
£
12,378
15,579
25,656
35,830
48,463
40,731
538,054
104,100
624,551
196,240
2021
£
2020
£
104,100
-
(104,100)
-
538,054
104,100
538,054
104,100

16. Leasing commitments

At 31 March, DMWS had total commitments under operating leases payable as follows:

Within one year
Within two to five years		 Land and buildings
Other
2021
£
2020
£
2021
£
2020
£
33,000
33,000
7,670
17,723
-
33,000
1,253
8,923
33,000
66,000
8,923
26,646

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. Restricted funds

Aged Veterans GM
FiMT
Poppy Scotland
Simply Health
College of Policing
Eveson Charitable Trust
RN & RM Grant
Boots
Bulmers
NHS Fife
Armed Forces Covenant
South Lanarkshire
AVH Hereford & Nottingham
ABF South
Evelyn Trust
Aged Scotland
COVID19
Masonic Charitable
New Covenant Fund
RAFBF
Robertson
Veteran Foundation
Veteran Scotland
RAF Waddington		 At 1 April 2020
£
Income
£
Expenditure
£
At 31 March
2021
£
62
-
(62)
-
276
-
(276)
-
1,042
61,025
(51,200)
10,867
216
-
(216)
-
1,689
-
(1,689)
-
565
-
(565)
-
6,779
-
(6,779)
-
1,096
-
(1,096)
-
282
7,500
(7,782)
-
9,039
-
(9,039)
-
15,818
186,424
(189,750)
12,492
5,332
-
(5,332)
-
1,929
-
(1,929)
-
35,543
458,546
(457,500)
36,589
-
12,412
(12,412)
-
-
64,932
(60,000)
4,932
-
78,500
(78,500)
-
-
39,850
(39,850)
-
-
70,927
(64,575)
6,352
-
15,000
(15,000)
-
-
8,500
(8,000)
500
-
42,500
(40,000)
2,500
-
6,980
(1,802)
5,178
-
17,208
(17,208)
-
79,668
1,070,304
(1,070,562)
79,410

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. Restricted funds (continued)

Aged Veterans GM
FiMT
Poppy Scotland
Simply Health
College of Policing
Eveson Charitable Trust
RN & RM Grant
Boots
Bulmers
NHS Fife
Armed Forces Covenant
South Lanarkshire
AVH Hereford & Nottingham
ABF South		 At 1 April 2019
£
Income
£
Expenditure
£
At 31 March
2020
£
543
-
481
62
2,443
-
2,167
276
9,221
-
8,179
1,042
1,914
-
1,698
216
14,947
-
13,258
1,689
-
5,000
4,435
565
-
60,000
53,221
6,779
-
9,697
8,601
1,096
-
2,500
2,218
282
-
80,000
70,961
9,039
-
140,000
124,182
15,818
-
47,195
41,863
5,332
11,803
5,274
15,148
1,929
7,389
528,462
500,308
35,543
48,260
878,128
846,720
79,668

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. Restricted funds (continued)

Current Projects & Key Partners:

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

18. Analysis of net assets between funds

Fund balances at 31 March 2021 are represented by:
Fixed assets
Current Assets
Creditors: Amounts falling due within one year
Total 2021
Fund balances at 31 March 2020 are represented by:
Fixed assets
Current Assets
Creditors: Amounts falling due within one year
Total 2020		 Unrestricted
funds
£
Restricted
funds
£
Total
£
3,927
-
3,927
816,515
79,410
895,925
(624,551)
-
(624,551)
195,891
79,410
275,301
Unrestricted
funds
£
Restricted
funds
£
Total
£
38,078
-
38,078
313,442
79,668
393,110
(196,240)
-
(196,240)
155,280
79,668
234,948

-34-

THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

19. Connected charities

DMWS was established by the trustees of the Joint Committee of the Order of the Hospital of St. John of Jerusalem and the British Red Cross Society (the “Joint Committee”) to take over its Service Hospitals Welfare Department. The Joint Committee is a charity, registered on the Central Register of Charities under number 225753.

The membership rights in DMWS were originally held by the Chairman and Vice-Chairman of the Joint Committee, and the Joint Committee had the power of appointing Trustees. The Joint Committee transferred the assets and the undertaking of its Service Hospitals Welfare Department to DMWS at the close of business on 31 March 2001. In view of the decision of the trustees to wind up the Joint Committee, the trustees considered the implications of this for the constitution of DMWS. Accordingly, on 5 December 2005 an amended Memorandum and new Articles of Association were passed by Special Resolution of the trustees. The revised Memorandum and Articles of Association came into effect on 1 January 2006 and these, together with an associated Tripartite Memorandum of Agreement, resulted in transfer of the membership rights in DMWS to the Prior of the Priory of England and the Islands of the Order of the Hospital of St John of Jerusalem (the Prior) and the Chairman of the British Red Cross Society (Chairman). From that same date the appointment of Trustees of DMWS became a matter for the Board, which is informed by the recommendations of its Nominations Committee.

Further revisions were made to the Memorandum and Articles of Association, with effect from 25 November 2014, whereby the Prior and the Chairman were designated Founder Members. The new Articles stipulate that the objects of DMWS cannot be amended except with the prior written consent of the Founder Members. The new Articles further stipulate that on dissolution of DMWS, its assets shall be distributed equally between the Priory of England and the Islands of the Order of the Hospital of St John of Jerusalem and the British Red Cross Society. This provision likewise cannot be amended except with written consent of the Founder Members. The Articles have been further amended in July 2018, amendments were made to Article 5.4, regarding the term served by trustees, deletion of Article 5.5 regarding retirement of trustees as it conflicts with the amendment to 5.4, and amending Article 6.5 regarding the selection of the Chair and Deputy Chair.

20. Pension and other post-retirement benefits

Defined contribution schemes

Pension contributions due at the year-end amounted to £8,999 (2019/20: £8,383).

2021 2020
£ £
Pension contributions payable by the charity for the year 54,014 48,273

21. Control

The charity was under the control of the Trustees during the period under review.

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THE ST JOHN AND RED CROSS DEFENCE MEDICAL WELFARE SERVICE (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

22. Related party transactions

During the year the charity received an unrestricted donation from the Queen Mary’s Roehampton Trust totalling £20,000 (2019/20 £25,000) of which James Macnamara is a trustee.

-36-