# _**WARRANT OFFICERS’, SENIOR RATINGS’ and SENIOR NON-COMMISSIONED OFFICERS’ MESS**_ ## _**HMS NELSON**_ **ANNUAL REPORT AND FINANCIAL STATEMENTS** **For Period** **1 May 2023 to 30 April 2024** **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 2023 to 30 April 2024 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: Captain A Robinson Royal Navy (until 17 March 2024) Captain L McLocklan Royal Navy (from 18 March 2024) Trustee selection method: Appointed as such by the Naval Secretary. Bankers: Holts Military Banking Royal Bank of Scotland Farnborough Surrey Independent Examiner: P A Nicholls MBE 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, profits from the bar and other activities would normally provide subsidies for social functions. Financial Review: On normal business the mess appeared to have made a small gain of £2K, largely because an RNRMC grant was converted into property assets. However, accounting difficulties led to an accounting adjustment of £5.5K. The net result was that the value of the fund fell by £3.5K. The mess was worth £139.7K of which £43.4K was represented by property and stock. Bank and deposit accounts held £76.3K which easily covered liabilities of £7.3K. The mess may need some of these reserves when it moves to a different building later this year. 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 perform their roles more effectively 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
|Captain L McLocklan Royal Navy| |Appointment|Captain of the Base and Sole Managing Trustee| |Date
|20 June 2024| ## **HMS NELSON WOs', SENIOR RATINGS' & SNCOs' MESS** ## **Registered Charity No. 1128782** ## **BALANCE SHEET** **30-Apr-24** |Notes
Fixed Assets
Mess Property
7
Current Assets
Stocks
7A
Mess Bills
Sodexo Mess Bills
Misc Debtors & Prepayments
8/8A
Cash
Current Account
Equals Prepaid Card
Deposit Account
Total Assets
Current Liabilities
Trade Creditors
9
Other Misc Liabilities
9A
Charity Chests
VAT
Total Current Liabilities
Net Current Assets
Net Assets|22,660.67
£
9,414.67
£
-
£
8,641.50
£
5,402.79
£
22,994.18
£
3,829.81
£
53,258.29
£
126,201.91
£
4,561.82
£
2,340.27
£
1,745.06
£
(1,367.36)
£
7,279.79
£|20,757.00
£
_21,445.00_
_£_
_13,921.82_
_£_
_543.00_
_£_
_15,602.08_
_£_
_10,910.50_
_£_
_8,664.39_
_£_
_29,751.02_
_£_
_4,922.71_
_£_
_49,965.93_
_£_
_134,281.45_
_£_
_2,235.28_
_£_
_7,506.53_
_£_
_1,550.64_
_£_
_1,267.53_
_£_
_12,559.98_
_£_
118,922.12
£
_121,721.47_
_£_
139,679.12
£
_143,166.47_
_£_
30-Apr-23|20,757.00
£
_21,445.00_
_£_
_13,921.82_
_£_
_543.00_
_£_
_15,602.08_
_£_
_10,910.50_
_£_
_8,664.39_
_£_
_29,751.02_
_£_
_4,922.71_
_£_
_49,965.93_
_£_
_134,281.45_
_£_
_2,235.28_
_£_
_7,506.53_
_£_
_1,550.64_
_£_
_1,267.53_
_£_
_12,559.98_
_£_
118,922.12
£
_121,721.47_
_£_
139,679.12
£
_143,166.47_
_£_
30-Apr-23| |---|---|---|---| ||||_143,166.47_
_£_| Approved on 20 June 24 ## Signed on Original Captain L McLocklan Royal Navy Sole Managing Trustee 1 NSRApr24BSZBALANCE SHEET ## **HMS NELSON WOs', SENIOR RATINGS' & SNCOs' MESS** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **For Twelve Months to 30 April 2024** |Notes
**Income**
Donations
Charitable Activities
Other Trading Activities
Investment Income
Total Income
3
**Expenditure**
Raising Funds
Charitable Activities
Total Expenditure
4
Net Income/(Expenditure)
Less Adjustments
Total Funds Brought Forward
Total Funds Carried Forward|5,122.70
£
134,335.61
£
555.29
£
2,875.45
£
142,889.05
£
157.13
£
140,737.15
£
140,894.28
£
1,994.77
£
(5,482.12)
£
143,166.47
£
**139,679.12**
**£**|_Previous Year_
_2,072.30_
_£_
_125,448.94_
_£_
_4,852.72_
_£_
_1,311.39_
_£_| |---|---|---| |||_133,685.35_
_£_| |||_1,733.81_
_£_
_145,391.79_
_£_| |||_147,125.60_
_£_| |||_(13,440.25)_
_£_
_-_
_£_
_156,606.72_
_£_| |||_143,166.47_
_£_| 2 ## **Notes to the Accounts dated 30 April 2024** ## **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, 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. ## 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 £50. They are valued at cost or a reasonable value on receipt. Depreciation is actioned straight line over the expected life of the item. In view of the diverse nature and multi use, depreciation is not allocated to any of the activity costs. - b. Stocks are valued at the lower of cost or market value. ## **Note 2 - Investments** There are none. ## **Note 3 - Income** |_Donations_
RNRMC Grants
Other Grants
_Charitable Activities_
Mess Subscriptions
Civilian Subscriptions
Mess Functions
Twickenham
Bar Sales
Weekly Meat Raffle
Christmas Draw
Misc Income
Coffee & Tea
_Raising Funds_
Gaming Machines/Gamecards
Mementoes
Vending
Private Functions
_Investment Income_
Bank Interest
Total Income|3,427.70
£
_2,072.30_
_£_
1,695.00
£
_-_
_£_
5,122.70
£
_2,072.30_
_£_
54,309.66
£
_50,523.09_
_£_
4,470.69
£
_1,217.37_
_£_
4,464.50
£
_4,963.72_
_£_
3,950.00
£
_1,895.00_
_£_
59,591.60
£
_58,901.88_
_£_
5,810.57
£
_6,863.31_
_£_
1,728.50
£
_1,019.99_
_£_
10.09
£
_-_
_£_
-
£
_64.58_
_£_
134,335.61
£
_125,448.94_
_£_
48.00
£
_977.25_
_£_
507.29
£
_476.45_
_£_
-
£
_1,260.59_
_£_
-
£
_2,138.43_
_£_
555.29
£
_4,852.72_
_£_
2,875.45
£
_1,311.39_
_£_
142,889.05
£
_133,685.35_
_£_
Year to 30 Apr 24
_Previous Year_| |---|---| 3 ## **Note 4 - Expenditure** |_Raising Funds_
Gaming Machines/Gamecards
Mementoes
Vending
Private Functions
_Charitable Activities_
Trading Costs
Cost of Bar & Port Sales
Functions (from Ticket Sales)
Function Subsidy
Twickenham
Weekly Meat Raffle
Christmas Draw
Running Costs
Mess Guests
Performing Rights/PPL
Donation
Newspapers
Coffee & Tea
TV, Video & Audio
Monthly LAF Sports Contribution
Repairs & Renewals
Insurance
Trophy Hire
Additional Cleaning/Laundry
Presentations & Gifts
Flowers and Decs
Misc Expenditure
Governance Costs
Accounts and Examination
Support Costs
Bank & Card Charges
Committee Wages
Office
Mess Bill Write Off
Depreciation
Total Expenditure|29.74
£
_513.10_
_£_
127.39
£
_117.50_
_£_
-
£
_88.04_
_£_
-
£
_1,015.17_
_£_
157.13
£
_1,733.81_
_£_
66,318.74
£
_69,088.61_
_£_
4,464.50
£
_4,963.72_
_£_
7,794.87
£
_19,171.89_
_£_
5,984.67
£
_2,557.17_
_£_
7,743.45
£
_7,575.29_
_£_
3,151.16
£
_1,790.30_
_£_
5.60
£
_2,477.35_
_£_
232.43
£
_1,444.38_
_£_
-
£
_50.00_
_£_
2,078.20
£
_1,793.00_
_£_
10,900.00
£
_7,375.70_
_£_
8,665.37
£
_7,819.77_
_£_
3,000.00
£
_3,000.00_
_£_
1,056.36
£
_1,339.81_
_£_
2,583.00
£
_1,404.82_
_£_
65.00
£
_40.94_
_£_
546.53
£
_568.61_
_£_
-
£
_93.03_
_£_
138.41
£
_209.30_
_£_
502.01
£
_89.10_
_£_
2,530.00
£
_2,460.00_
_£_
1,212.90
£
_2,339.25_
_£_
6,026.77
£
_4,279.10_
_£_
116.18
£
_87.76_
_£_
1,802.00
£
_-_
_£_
3,819.00
£
_3,372.89_
_£_
140,737.15
£
_145,391.79_
_£_
140,894.28
£
_147,125.60_
_£_
_Previous Year_
Year to 30 Apr 24|29.74
£
_513.10_
_£_
127.39
£
_117.50_
_£_
-
£
_88.04_
_£_
-
£
_1,015.17_
_£_
157.13
£
_1,733.81_
_£_
66,318.74
£
_69,088.61_
_£_
4,464.50
£
_4,963.72_
_£_
7,794.87
£
_19,171.89_
_£_
5,984.67
£
_2,557.17_
_£_
7,743.45
£
_7,575.29_
_£_
3,151.16
£
_1,790.30_
_£_
5.60
£
_2,477.35_
_£_
232.43
£
_1,444.38_
_£_
-
£
_50.00_
_£_
2,078.20
£
_1,793.00_
_£_
10,900.00
£
_7,375.70_
_£_
8,665.37
£
_7,819.77_
_£_
3,000.00
£
_3,000.00_
_£_
1,056.36
£
_1,339.81_
_£_
2,583.00
£
_1,404.82_
_£_
65.00
£
_40.94_
_£_
546.53
£
_568.61_
_£_
-
£
_93.03_
_£_
138.41
£
_209.30_
_£_
502.01
£
_89.10_
_£_
2,530.00
£
_2,460.00_
_£_
1,212.90
£
_2,339.25_
_£_
6,026.77
£
_4,279.10_
_£_
116.18
£
_87.76_
_£_
1,802.00
£
_-_
_£_
3,819.00
£
_3,372.89_
_£_
140,737.15
£
_145,391.79_
_£_
140,894.28
£
_147,125.60_
_£_
_Previous Year_
Year to 30 Apr 24| |---|---|---| |||_147,125.60_
_£_| ## **Note 5 - Paid Employees** - a. Bar wages of £18231 (last year £24956) and Committee wages of £6026 (last year £4279). - b. There were no full time employees. The Mess Accountant who administers the fund is not paid by the fund. ## **Note 6 - Trustees and Other Related Parties** - a. No expenses or emoluments have been paid to the Sole Managing Trustee. - b. The Mess makes a contribtion to the LAF Sports Fund to secure benefits for its members. - It occasionally receives grants from the LAF. This charity and the LAF Charity have the same - c. There were no amounts due to or from the Sole Managing Trustee. 4 NSRApr24BSZSOFAE **Note 7 - Tangible Fixed Assets - Property - Fixture s & Fittings** |Property Valuation as at 1 May 23
Additions
Depreciation & Write Offs
Property Valuation at 30 Apr 24
**Note 7A - Stocks**
Bar
Port
Memento
**Note 8 - Debtors**
Meat Raffle
**Note 8A - Prepayments**
Twickenham Coach & Tickets
Insurance
PRS/PPL
Sky TV
**Note 9 - Trading Creditors**
Asahi
Sodexo
BT Sports
Discount Coffee
**Note 9A - Miscellaneous Creditors**
Crown Accommodation
Christmas Draw 24
Newspapers
Twickenham Tickets - Prepaid
Port Fines
Members Draw
Trophy Hire
Card Charges
Suspense
PNIE|Non
Depreciating
Depreciating
11,765.00
£
9,680.00
£
3,131.00
£
-
£
(3,819.00)
£
-
£
11,077.00
£
9,680.00
£
11,069.35
£
10,072.16
£
1,519.16
£
22,660.67
£
102.00
£
102.00
£
6,323.50
£
964.00
£
1,082.00
£
170.00
£
8,539.50
£
3,322.24
£
304.43
£
450.24
£
484.91
£
4,561.82
£
112.21
£
144.00
£
507.36
£
360.00
£
205.00
£
209.70
£
70.00
£
63.00
£
29.00
£
640.00
£
2,340.27
£| |---|---| 5 ## **Note 10 - Endowment or Restricted Income Funds** There are only unrestricted funds. ## **Note 11 - 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 no designated funds. - 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. ## **Bar & Port Trading for Twelve Months ended 30 April 2024** |Sales
Cost of Sales
Gross Profit
Gross Profit/Sales =%
Gross Profit/Cost of Sales =
(i.e average mark up)
Less Expenses:
Bar Wages & PAYE
Pipecleaning
Till
Bar Sundries/Maintenance
Net Loss|26.1%

35.2%
18,231.43
£
2,500.00
£
1,416.61
£
107.00
£
-11%|59,591.60
£
_58,901.88_
_£_
44,063.70
£
_40,165.65_
_£_
15,527.90
£
_18,736.23_
_£_
_31.8%_
_46.6%_
31%
_24,956.02_
_£_
_42%_
5.7%
_3,323.98_
_£_
_8.3%_
_-_
_£_
_642.96_
_£_
22,255.04
£
_28,922.96_
_£_
(6,727.14)
£
_-17.3%_
_(10,186.73)_
_£_
_Previous Year_|59,591.60
£
_58,901.88_
_£_
44,063.70
£
_40,165.65_
_£_
15,527.90
£
_18,736.23_
_£_
_31.8%_
_46.6%_
31%
_24,956.02_
_£_
_42%_
5.7%
_3,323.98_
_£_
_8.3%_
_-_
_£_
_642.96_
_£_
22,255.04
£
_28,922.96_
_£_
(6,727.14)
£
_-17.3%_
_(10,186.73)_
_£_
_Previous Year_| |---|---|---|---| ||||_18,736.23_
_£_
_42%_
_8.3%_
_28,922.96_
_£_| ||||_(10,186.73)_
_£_| 6 ## **Independent Examiner’s Report to the WOs’ Senior Ratings’ & SNCOs’ Mess HMS Nelson. Registered Charity No 1128782** I report to the trustee on my examination of the accounts of the WOs’ Senior Ratings’ & SNCOs’ Mess HMS Nelson for the year ended 30 April 24 ## **Respective responsibilities of trustees and examiner** As the charity’s trustee is responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination; I confirm that no material matters have come to my attention 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 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 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 20 June 2024