WARRANT OFFICERS’, SENIOR RATINGS’ and SENIOR NON COMMISSIONED OFFICERS’ MESS
HMS NELSON
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 May 2021 to 30 April 2022
Registered Charity No. 1128782
Trustees’ Annual Report and Comments
Warrant Officers’, Senior Ratings’ and Senior Non Commissioned Officers’ Mess HMS NELSON
| Charity Registered No: | 1128782 |
|---|---|
| Covering the Accounting Year: | 1 May 2021 to 30 April 2022 |
| 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 Warrant Officers, Senior Ratings and | |
| Senior Non Commissioned Officers serving in the | |
| Her Majesty’s Naval Base Portsmouth. | |
| Trustee: | Commodore J J Bailey ADC Royal Navy |
| Trustee selection method: | Appointed as such by the Naval Secretary. |
| Bankers: | Holts Military Banking |
| Royal Bank of Scotland | |
| Farnborough | |
| Surrey | |
| Independent Examiner: | P A 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. But for Covid-19 the mess would have put | |
| on a full social programme for its members, profits from the | |
| bar and other activities would provide subsidies for social | |
| functions. | |
| Financial Review: | Although the bar had made a loss, the mess increased its |
| worth by £10K over the year. This was mainly because | |
| subscription income exceeded running costs by £16K and | |
| there had been no need to subsidise major functions. The | |
| mess was worth £156.6K, of which £33.7K was represented | |
| by property and stock. The bank account held £42.1K which | |
| easily covered liabilities of £13.1K. |
Investment Selection Policy: No investments are held.
Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. Reserves of £50K are held in a deposit account. The Trustees aim 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 Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to those sporting or other activities. 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 will provide sufficient resources in the event of adverse conditions. Quarterly independent examination of the accounts will mitigate the risk of any mismanagement by the mess 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.
| Signature |
Signed on Original |
|---|---|
| Name |
Commodore J J Bailey Royal Navy. |
| Appointment | Naval Base Commander and sole Managing Trustee |
| Date |
31 May 2022 |
Independent Examiner’s Report to the Trustee of the Warrant Officers’, Senior Ratings’ and Senior NCOs’ Mess, HMS Nelson
I report on the accounts of the Charity for the year ended 30 April 2022 which are set out in pages 1 to 6 and accompanying notes.
Respective responsibilities of trustees and examiner
The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s qualified statement
The accounts fell into disarray when the contract for running hotel services including mess accounting changed mid-year. At the same time the Mess Accountant had left with no full time replacement. The temporary part time replacement managed to keep the accounts going whilst learning new systems. A permanent replacement joined at the end of the year. Many issues were resolved by year end although recovery of debts was still a concern. In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:
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The accounting records were not kept in accordance with section 130 of the Charities Act; or
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The accounts did not accord with the accounting records; or
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The accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.
I 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
31 May 2022