## _**WARDROOM MESS**_
## _**HMS NELSON**_
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **For Period**
**1 April 2022 to 31 March 2023**
**Registered Charity No. 1128774**
**Trustees’ Annual Report and Comments**
||Wardroom Mess HMS NELSON|
|---|---|
|Charity Registered No:|1128774|
|Covering the Accounting Year: 1 April 2022 to 31 March 2023||
|Address:|HMS NELSON|
||Queen Street|
||Portsmouth PO1 3HH|
|Governing Document:|Constitution (Mess Rules)|
|Object:|Promotion of the Military Efficiency and Operational|
||Effectiveness of the Armed Forces by the provision of|
||mess facilities to Commissioned Officers serving in the|
||Her Majesty’s Naval Base Portsmouth.|
|Trustee:|Commodore J J Bailey ADC Royal Navy (until 15 June 2022)|
||Commodore J Voyce OBE Royal Navy (from 16 June 2022 to|
||30 November 2022)|
||Captain A Robinson Royal Navy (from 1 December 2022)|
|Trustee selection method:|Appointed as such by the Naval Secretary.|
|Bankers:|RBS Holts|
||Lawrie House|
||Victoria Road|
||Farnborough GU14 7NR|
|Independent Examiner:|Peter NichollsMBE MAAT|
||5 Nursery Road|
||Havant|
||Hants PO9 3BG|
|Activities and Achievements:|To have resources available for expenditure on improvements|
||to the quality of life, and the engenderment of espirit de corps.|
||The mess put on a full social programme for its members.|
||Generous subsidies have been provided to selected functions|
||from the profits made from the bar and other taxable activities.|
|Financial Review:|The worth of the mess fell by £49.5K to £576.6K. In summary|
||the reasons were: running and support costs exceeded military|
||subscription income - £21.1K, subsidies exceeded trading|
||profits - £24.4K and loss of market value of investments - £13.7|
||However this was offset by: dividend income - £6.7K and|
||previous year accounts corrected - £4.7K.|
||The fund had £87.8K in readily accessible bank and deposit|
||accounts with creditors of just £17.2K. It had £193.7K in|
||investments which could be liquidated if the need arose.|
Despite a loss of £49.5K the fund has significant reserves and was worth £576.6K. The collection of mess bills through the Sodexo system remained a concern.
- Investment Selection Policy: The investment funds are managed by Quilter Cheviot. The
objective is to grow the capital value of the portfolio as well as generating some degree of income from the portfolio. Medium risk, can accept moderate variation or disruption to capital value or current income in order to meet the longer term objectives.
Financial Reserves Policy: The Trustee has considered the level of reserves required appropriate to the charity’s needs. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The reserves are held in the investment portfolio, which had a market value of £193.7K. The Trustee will endeavour not to set aside funds unnecessarily but significant funds may be required when the Wardroom moves to a new site.
- Grant Policy:
Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities where this is not available from the Leisure and Amenities Fund.
Risk Assessment:
The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Quarterly independent examination of the accounts will mitigate the risk of any mismanagement by the committee.
Public Benefit Statement:
This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests.
I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
## Signed on Original
Captain A Robinson Royal Navy Captain of the Base and sole Managing Trustee 29 May 2023
## **Independent Examiner’s Report to the Trustee of the Wardroom Mess, HMS Nelson. (Charity Registration No 1128774)**
I report to the trustee on my examination of the accounts of the Charity for the year ended 31 March 2023
## **Responsibilities and basis report**
As the charity’s trustee you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”) and that an independent examination is needed.
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s qualified statement**
I have completed my examination. I do not have full confidence in the figures provided by Sodexo. Otherwise, I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- • the accounts did not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.
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.
## Signed on Original
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
29 May 23
## **HMS NELSON WARDROOM MESS**
## **Registered Charity No 1128774**
## **BALANCE SHEET**
**31 March 2023**
|Fixed Assets
_Note_
Mess Property
_7_
Investments
_2_
Total Fixed Assets
Current Assets
Stock
_7A_
Members Mess Bills at Sep 21
Sodexo Mess Bills
Debtors & Prepayments
_8_
Cash (inc Floats)
Current Accounts
Fairfax Prepaid Card
Scottish Widows Deposit Account
Total Current Assets
Liabilities
Creditors
_9_
VAT due
Total Current Liabilities
Net Current Assets
**Net Assets**
Funds:
General Fund
Insurance Provision (Designated)
Approved on 29 May 2023|219,100.00
£
193,709.00
£
36,116.17
£
8,791.81
£
33,417.32
£
6,061.00
£
1,852.89
£
35,261.83
£
1,998.79
£
52,654.16
£
176,153.97
£
17,167.23
£
(4,824.19)
£
12,343.04
£
Sd O|_236,191.65_
_£_
_207,412.00_
_£_
412,809.00
£
_443,603.65_
_£_
_41,024.67_
_£_
_16,442.63_
_£_
_30,453.05_
_£_
_5,044.00_
_£_
_2,997.11_
_£_
_72,906.25_
_£_
_580.37_
_£_
_46,153.65_
_£_
_215,601.73_
_£_
_35,550.04_
_£_
_(2,503.66)_
_£_
_33,046.38_
_£_
163,810.93
£
_182,555.35_
_£_
**576,619.93**
**£**
**_626,159.00_**
**_£_**
552,619.93
£
_606,159.00_
_£_
24,000.00
£
_20,000.00_
_£_
576,619.93
£
_626,159.00_
_£_
l
_31-Mar-22_|_236,191.65_
_£_
_207,412.00_
_£_
412,809.00
£
_443,603.65_
_£_
_41,024.67_
_£_
_16,442.63_
_£_
_30,453.05_
_£_
_5,044.00_
_£_
_2,997.11_
_£_
_72,906.25_
_£_
_580.37_
_£_
_46,153.65_
_£_
_215,601.73_
_£_
_35,550.04_
_£_
_(2,503.66)_
_£_
_33,046.38_
_£_
163,810.93
£
_182,555.35_
_£_
**576,619.93**
**£**
**_626,159.00_**
**_£_**
552,619.93
£
_606,159.00_
_£_
24,000.00
£
_20,000.00_
_£_
576,619.93
£
_626,159.00_
_£_
l
_31-Mar-22_|
|---|---|---|---|
||||**_626,159.00_**
**_£_**|
||||_606,159.00_
_£_
_20,000.00_
_£_|
||||_626,159.00_
_£_|
|||||
## Signed on Original
Captain A Robinson Royal Navy Sole Managing Trustee
1
NWRMar23BSZBALANCE SHEET
## **HMS NELSON WARDROOM MESS**
## **Registered Charity No 1128774**
## **Statement of Financial Activities**
## **For year ended 31 March 2023**
|_Notes_
**Income**
Charitable Activities
Other Trading Activities
Investment Income
Total Income
3
**Expenditure**
Raising Funds
Charitable Activities
Total Expenditure
4
Net (Expenditure)
Net Gains (or Losses) on investments
Net Income (or Expenditure)
Plus Previous Year Adjustments
Total funds brought forward
Total funds carried forward|197,454.71
£
42,995.55
£
6,680.81
£
247,131.07
£
33,792.73
£
253,916.87
£
287,709.60
£
(40,578.53)
£
(13,703.00)
£
(54,281.53)
£
4,742.46
£
626,159.00
£
**576,619.93**
**£**|_Previous Year_
_192,138.69_
_£_
_9,984.53_
_£_
_5,797.82_
_£_|
|---|---|---|
|||_207,921.04_
_£_|
|||_4,060.31_
_£_
_205,399.42_
_£_|
|||_209,459.73_
_£_|
|||_(1,538.69)_
_£_
_6,368.79_
_£_|
|||_4,830.10_
_£_|
|||_652.14_
_£_
_620,676.76_
_£_|
|||_626,159.00_
_£_|
2
NWRMar23BSZSOFASUM
## **HMS NELSON WARDROOM MESS FUND**
## **Notes to the Accounts dated 31 March 2023**
## **Note 1 - Accounting policies**
a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice 2019, UK Accounting Standards and the Charities Acts.
## Income
a. Donations are included in the Statement of Financial Activities (SOFA) when the Mess becomes entitled to the donation or grant and it is reasonably certain that it will be received.
- b. Incoming resources from fund raising are reported gross in the SOFA
- c. Intangible income is not included in the accounts.
- d. The Mess receives no unpaid volunteer help.
- e. Investment income is included in the accounts when receivable.
## Expenditure and liabilities
a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Mess to the expenditure.
## Assets
a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £100. They are valued at cost or a reasonable value on receipt. Non depreciating items such as artefacts, silver and pictures are revalued periodically. Depreciation is straight line over the estimated life of the item but is not allocated to any of the activity costs.
b. Investments on a recognised stock exchange are valued at market value at the date of the Balance Sheet or at best estimate of market value.
c. Stocks are valued at the lower of cost or market value.
## **Note 2 - Investments**
|Quilter Cheviot
at 1 Apr 22
Unrealised Gain or (Loss)
Quilter Cheviott
at 31 Mar 23
Cost price £199,986|207,412.00
£
(13,703.00)
£|
|---|---|
||193,709.00
£|
|||
3
## **HMS NELSON WARDROOM MESS**
## **Note 3 - Income**
|_Charitable Activities_
Mess Subscriptions
Associate Member Subs
Mess Functions
Bar Sales
Laid Down Wine Sales
Coffee
History Books & Other Income
_Other Trading Activities_
Functions (Non Mess)
Function Levy & Surplus
Family Rooms
Z Bed/IT Equipment
Crystal Sales
Memento Sales
_Investment Income_
Interest
Investment Dividends
Total Income|45,423.65
£
_50,999.69_
_£_
6,766.88
£
_9,603.87_
_£_
103,612.43
£
_70,114.57_
_£_
40,788.75
£
_60,478.52_
_£_
749.28
£
_790.20_
_£_
64.50
£
_24.92_
_£_
49.22
£
_126.92_
_£_
197,454.71
£
_192,138.69_
_£_
33,792.73
£
_4,060.31_
_£_
7,778.73
£
_5,069.26_
_£_
-
£
_104.97_
_£_
554.67
£
_-_
_£_
121.49
£
_41.66_
_£_
747.93
£
_708.33_
_£_
42,995.55
£
_9,984.53_
_£_
294.77
£
_45.00_
_£_
6,386.04
£
_5,752.82_
_£_
6,680.81
£
_5,797.82_
_£_
247,131.07
£
_207,921.04_
_£_
_2021-22_
2022-23|45,423.65
£
_50,999.69_
_£_
6,766.88
£
_9,603.87_
_£_
103,612.43
£
_70,114.57_
_£_
40,788.75
£
_60,478.52_
_£_
749.28
£
_790.20_
_£_
64.50
£
_24.92_
_£_
49.22
£
_126.92_
_£_
197,454.71
£
_192,138.69_
_£_
33,792.73
£
_4,060.31_
_£_
7,778.73
£
_5,069.26_
_£_
-
£
_104.97_
_£_
554.67
£
_-_
_£_
121.49
£
_41.66_
_£_
747.93
£
_708.33_
_£_
42,995.55
£
_9,984.53_
_£_
294.77
£
_45.00_
_£_
6,386.04
£
_5,752.82_
_£_
6,680.81
£
_5,797.82_
_£_
247,131.07
£
_207,921.04_
_£_
_2021-22_
2022-23|
|---|---|---|
|||_207,921.04_
_£_|
4
## **HMS NELSON WARDROOM MESS**
## **Note 4 - Expenditure**
|_Raising Funds_
Functions (Non Mess)
_Charitable Activities_
Trading
Function Expenditure (from tickets)
Function Expenditure (from subsidies)
Bar Purchases
Port /Wine Purchases
Mementos
Shop
Additional VAT
Mess Running Costs
Mess Guests
Newspapers & Periodicals
TV & Amenities
LAF Sports
Repairs & Renewals
Christmas Decorations
Christmas Draw Subsidy
Insurances
Trophy Hire
Laundry
Dining Room Consumables
Tea/Coffee
Presentations
Printing, Postage & Stationery
Performing Rights Society
Fish Tank
Governance Costs
Examination of Accounts
Support Costs
Committee Mtgs
Depreciation
Card Charges
Bank Charges
Total Expenditure|33,792.73
£
_4,060.31_
_£_
103,612.43
£
_70,114.57_
_£_
51,014.94
£
_18,828.69_
_£_
29,309.74
£
_48,488.24_
_£_
747.20
£
_790.20_
_£_
1,940.00
£
_-_
_£_
2.57
£
_77.75_
_£_
949.00
£
_-_
_£_
109.11
£
_313.96_
_£_
8,256.50
£
_7,859.24_
_£_
4,084.69
£
_1,645.47_
_£_
3,600.00
£
_3,600.00_
_£_
3,193.86
£
_1,264.79_
_£_
10,200.00
£
_14,400.00_
_£_
-
£
_157.98_
_£_
1,022.56
£
_1,454.56_
_£_
797.48
£
_656.00_
_£_
1,142.50
£
_335.98_
_£_
-
£
_189.07_
_£_
9,265.08
£
_7,432.73_
_£_
465.00
£
_122.08_
_£_
577.87
£
_254.29_
_£_
1,430.94
£
_1,263.57_
_£_
100.45
£
_923.10_
_£_
2,460.00
£
_2,410.00_
_£_
228.32
£
_-_
_£_
18,393.65
£
_20,932.22_
_£_
1,009.31
£
_1,099.52_
_£_
3.67
£
_785.41_
_£_
253,916.87
£
_205,399.42_
_£_
287,709.60
£
_209,459.73_
_£_
_2021-22_
2022-23|33,792.73
£
_4,060.31_
_£_
103,612.43
£
_70,114.57_
_£_
51,014.94
£
_18,828.69_
_£_
29,309.74
£
_48,488.24_
_£_
747.20
£
_790.20_
_£_
1,940.00
£
_-_
_£_
2.57
£
_77.75_
_£_
949.00
£
_-_
_£_
109.11
£
_313.96_
_£_
8,256.50
£
_7,859.24_
_£_
4,084.69
£
_1,645.47_
_£_
3,600.00
£
_3,600.00_
_£_
3,193.86
£
_1,264.79_
_£_
10,200.00
£
_14,400.00_
_£_
-
£
_157.98_
_£_
1,022.56
£
_1,454.56_
_£_
797.48
£
_656.00_
_£_
1,142.50
£
_335.98_
_£_
-
£
_189.07_
_£_
9,265.08
£
_7,432.73_
_£_
465.00
£
_122.08_
_£_
577.87
£
_254.29_
_£_
1,430.94
£
_1,263.57_
_£_
100.45
£
_923.10_
_£_
2,460.00
£
_2,410.00_
_£_
228.32
£
_-_
_£_
18,393.65
£
_20,932.22_
_£_
1,009.31
£
_1,099.52_
_£_
3.67
£
_785.41_
_£_
253,916.87
£
_205,399.42_
_£_
287,709.60
£
_209,459.73_
_£_
_2021-22_
2022-23|
|---|---|---|
|||_209,459.73_
_£_|
## **Note 5 - Employees**
The fund does not have any employees.
## **Note 6 - Trustees and Other Related Parties**
- a. No expenses or emoluments have been paid to the sole Managing Trustee
- b. The Managing Trustee holds the same position in the Leisure and Amenities Fund (LAF).
- The Wardroom pays monthly sports contributions to the LAF.
- c. There are no amounts due to or from the sole Managing Trustee
5
## **Note 7 - Tangible Fixed Assets - Property Account**
|Property Valuation as at 1 Apr 22
Plus additions
Less Depreciation
Property Valuation at 31 Mar 23
Comprising
Artefacts, Pictures, Silver
Depreciating items
**Note 7A - Stocks**
Bar
Laid Down Wine & Port
Mementos
**Note 8 - Miscellaneous Debtors and Prepayments**
Interest Accrued (Estimated)
Prepayments
Twickenham Coach
Twickenham Tickets
Coffee Machine rent
Insurance
PRS/PPL
Sky TV
TV Licence
**Note 9 - Creditors (all due within one year)**
Sodexo
Asahi
Volunteer Band
Mr Synott
Insignia
Draw Prize
BrewGas
Newspapers
Trophy Hire 21/22, 22/23
Card Charges
PNIE
PAYD
Laundry
HMS Excellemt WR
Miscellaneous Holdings
Christmas Draw
Crown - D94/D95
Crown - Functions
Dept Dinners
Staff Fund
Charity Chests|236,191.65
£
1,302.00
£
(18,393.65)
£|
|---|---|
||219,100.00
£|
||130,230.00
£
88,870.00
£|
||219,100.00
£|
||19,474.86
£
15,391.31
£
1,250.00
£|
||36,116.17
£|
||50.00
£
1,200.00
£
3,260.00
£
214.00
£
937.00
£
118.00
£
136.00
£
146.00
£|
||6,061.00
£|
||1,551.47
£
1,551.48
£
200.00
£
55.50
£
1,022.56
£
900.00
£
175.00
£
3,125.00
£
1,344.54
£
100.00
£
630.00
£
491.90
£
83.57
£
258.28
£
169.55
£
1,657.93
£
1,079.26
£
1,741.89
£
669.81
£
50.00
£
309.49
£|
||17,167.23
£|
6
## **Note 10 - Endowment or Restricted Income Funds**
There are none
## **Other Information**
- a. The fund does not have any material commitments not provided for in the accounts
- b. The fund has not given any guarantees to any third party that could be called on at the year end. c. The fund has not granted any loans.
- d. The fund did not make any ex gratia payments during the year.
## **Declarations**
- a. The Trustee has not changed the year end date nor the length of the fund's financial year
- b. The fund has one designated fund
- c. All the fund's operations are continuing operations and there were no discontinued operations.
- d. No funds are in deficit.
- e. The fund has no marketable intangible assets
- f. There were no interfund loans outstanding at the balance sheet date.
- g. None of the funds functional assets have been revalued during the year and the fund does not have a policy of revaluation of these assets.
- h. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.
7
## **HMS NELSON WARDROOM MESS**
## **Trading Accounts for the year ended 31 March 2023**
|**Beers & Spirits**
Sales (incl discount & corkage)
Cost of Sales
Gross Profit
Gross Profit on Sales
Gross Profit on Cost of Sales (= av Mark up)
Less Expenses:
Gas & Sundries
Net Profit
28.1%
**Laid Down Wines**
Sales
Cost of Sales
Gross Profit
0.3%|40,788.75
£
(28,019.04)
£
12,769.71
£
31.3%
45.6%
(1,290.70)
£
**11,479.01**
**£**
_19.8%_
749.28
£
(747.20)
£
**2.08**
**£**
_0.0%_|_Year to_
_31-Mar-22_
_60,478.52_
_£_
_(47,453.14)_
_£_|
|---|---|---|
|||_13,025.38_
_£_
_21.5%_
_27.4%_
_(1,035.10)_
_£_|
|||**_11,990.28_**
**_£_**|
|||_790.20_
_£_
_(790.20)_
_£_|
|||**_-_**
**_£_**|
8
NWRMar23BSZTrading 1
## _**WARDROOM MESS**_
## _**HMS NELSON**_
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **For Period**
**1 April 2022 to 31 March 2023**
**Registered Charity No. 1128774**
**Trustees’ Annual Report and Comments**
||Wardroom Mess HMS NELSON|
|---|---|
|Charity Registered No:|1128774|
|Covering the Accounting Year: 1 April 2022 to 31 March 2023||
|Address:|HMS NELSON|
||Queen Street|
||Portsmouth PO1 3HH|
|Governing Document:|Constitution (Mess Rules)|
|Object:|Promotion of the Military Efficiency and Operational|
||Effectiveness of the Armed Forces by the provision of|
||mess facilities to Commissioned Officers serving in the|
||Her Majesty’s Naval Base Portsmouth.|
|Trustee:|Commodore J J Bailey ADC Royal Navy (until 15 June 2022)|
||Commodore J Voyce OBE Royal Navy (from 16 June 2022 to|
||30 November 2022)|
||Captain A Robinson Royal Navy (from 1 December 2022)|
|Trustee selection method:|Appointed as such by the Naval Secretary.|
|Bankers:|RBS Holts|
||Lawrie House|
||Victoria Road|
||Farnborough GU14 7NR|
|Independent Examiner:|Peter NichollsMBE MAAT|
||5 Nursery Road|
||Havant|
||Hants PO9 3BG|
|Activities and Achievements:|To have resources available for expenditure on improvements|
||to the quality of life, and the engenderment of espirit de corps.|
||The mess put on a full social programme for its members.|
||Generous subsidies have been provided to selected functions|
||from the profits made from the bar and other taxable activities.|
|Financial Review:|The worth of the mess fell by £49.5K to £576.6K. In summary|
||the reasons were: running and support costs exceeded military|
||subscription income - £21.1K, subsidies exceeded trading|
||profits - £24.4K and loss of market value of investments - £13.7|
||However this was offset by: dividend income - £6.7K and|
||previous year accounts corrected - £4.7K.|
||The fund had £87.8K in readily accessible bank and deposit|
||accounts with creditors of just £17.2K. It had £193.7K in|
||investments which could be liquidated if the need arose.|
Despite a loss of £49.5K the fund has significant reserves and was worth £576.6K. The collection of mess bills through the Sodexo system remained a concern.
- Investment Selection Policy: The investment funds are managed by Quilter Cheviot. The
objective is to grow the capital value of the portfolio as well as generating some degree of income from the portfolio. Medium risk, can accept moderate variation or disruption to capital value or current income in order to meet the longer term objectives.
Financial Reserves Policy: The Trustee has considered the level of reserves required appropriate to the charity’s needs. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The reserves are held in the investment portfolio, which had a market value of £193.7K. The Trustee will endeavour not to set aside funds unnecessarily but significant funds may be required when the Wardroom moves to a new site.
- Grant Policy:
Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities where this is not available from the Leisure and Amenities Fund.
Risk Assessment:
The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Quarterly independent examination of the accounts will mitigate the risk of any mismanagement by the committee.
Public Benefit Statement:
This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests.
I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
## Signed on Original
Captain A Robinson Royal Navy Captain of the Base and sole Managing Trustee 29 May 2023
## **Independent Examiner’s Report to the Trustee of the Wardroom Mess, HMS Nelson. (Charity Registration No 1128774)**
I report to the trustee on my examination of the accounts of the Charity for the year ended 31 March 2023
## **Responsibilities and basis report**
As the charity’s trustee you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”) and that an independent examination is needed.
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s qualified statement**
I have completed my examination. I do not have full confidence in the figures provided by Sodexo. Otherwise, I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- • the accounts did not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.
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.
## Signed on Original
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
29 May 23