**Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** ## **The Royal Air Force [Name of sport] Association** ## **Charity registration number: [Required if CIO or Limited Company]** **Principal Address: Room 43, Kermode Hall, RAF Halton, Aylesbury, HP22 5PG** **Names of the charity trustees who manage the charity** |1
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9|**Trustee name**|**Office (if any)**|**Dates acted if not for whole year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Air Cdre Pratley|Chair||AOC 22 Group| ||Gp Capt Jones|CEO|1 Jan 22 – 6 Jul 22|Board of Trustees| ||Air Cdre Adam Waldrope|CEO|6 Jul 22 – 31 Dec 22|Board of Trustees| ||Gp Capt Bettington|Dep Chair||Board of Trustees| ||Wg Cdr Smith|Dir Strategy||Board of Trustees| ||Wg Cdr Portlock|Dir HR||Board of Trustees| ||Wg Cdr Hancock|Dir ED&I||Board of Trustees| ||Wg Cdr Hope|FA Councillor||Board of Trustees| ||Sqn LdrOchuodho|Dir Finance||Board of Trustees| ## **Executive committee if different from above** ||**Committee member**
**name**|**Office (if any)**|**Dates acted if not for whole year**| |---|---|---|---| |1|Gp Capt Jones|CEO|1 Jan 22 – 6 Jul 22| |2|Air Cdre Adam
Waldrope|CEO|6 Jul 22 – 31 Dec 22| |3|Wg Cdr Hetherington|Dir Rep teams|| |4|Wg Cdr Sheldon|RAF FA COS|| |5|Wg Cdr Weir|Hd Sponsorship|| |6|Sqn Ldr Hodgkinson|Hd Referees|| |7|Sqn Ldr Hyndman|COS Rep Teams|| |8|Sqn Ldr Parker|Hd Comms|| |9|Sqn Ldr Steed|Hd ED&I|| |10|Flt Lt Gosling|Hd Finance|| |11|WO Hancocks|Vets Team Rep|| |12|FS Francis|Hd Discipline|| |12|Mr Williams|County Sec|| |13|Mr Wheeler|FDM|| 1 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** ## **Objectives and Activities** ## **Summary of the purposes of the charity as set out in its governing document (SORP Para 1.17)** The objects for which the Charity is established (the “Objects”) are to promote the effectiveness of Her Majesty’s Armed Forces by increasing physical fitness, fostering the esprit de corps and raising morale of members of the Royal Air Force and other services in an inclusive and safe environment, through the promotion of participation and furthering its proper administration whilst enabling the provision of facilities for RAF Football. **Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts (SORP Para 1.17 & 1.19)** To encourage and manage football in the Royal Air Force by promoting and managing competitions and matches; to recruit, train and develop referees and coaches. This aids fitness and personal development which assists with primary military duties. The Associations Strategic objectives are: 1. Re-generate, evolve and expand participation at all levels, providing opportunities for all. 2. A platform for excellence to enable everyone to fulfil their potential. 3. A safe and inclusive environment and culture. 4. A trusted, effective and efficient organisation optimised for the future. ## **Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit (SORP Para 1.18)** The trustees have been mindful of the guidance issued by the Charities on public benefit. ## **Additional information (optional)** ## **Policy on grant making (SORP Para 1.38)** The RAF FA broadly finances its own activities from grants received from the FA and from the RAF CF. The Association also bids for funds, specifically from the CF on behalf of the Veterans and Icarus Representative Teams as they are elements of the association that attract some subscription payments from the team members. The RAF FA also offers a £1000 grant annually to support the Veterans team. ## **Policy on social investment including program related investment (SORP Para 1.38)** The Association is not currently undertaking any activities towards social investment. ## **Contribution made by volunteers (SORP Para 1.38)** 2 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** It is acknowledged that sport in the RAF is delivered through the aegis of the Sports Associations and the willing, enthusiastic volunteers who undertake roles on the Executive Committees and in the associations. The delivery of RAF competition would not be possible without officials, all of whom are volunteers. The contribution in these roles is highly valued and much appreciated and recognised as a duty activity in Service policy documents. ## **Achievements and Performance** **Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. (SORP Para 1.20)** **Participation** . The Association continued to build back strongly post-COVID, rowing levels of participation to meet FA targets. This was partly achieved through the introduction of the Astra league – a new format of football based around professional categories with the RAF. Additionally, the RAF Cup and RAF Festival of Football (two of the largest competitions in the RAF sporting calendar) were both successfully delivered in 2021. **Excellence** . A highly successful season saw the RAF Senior Men and Women’s teams both win the Inter-Services. **Inclusivity** . Having been awarded the Preliminary level for the Equality Standard in Sport in 2020, the Association has now made significant gains towards meeting the intermediate standard, putting the RAF FA at the forefront of FA Associations. **Governance** . Further progress was made towards meeting the Sport England/FA Code of Governance benchmark. Of note, three INEDs were recruited to the organisation. ## **Additional information (optional)** **Achievements against objectives set (SORP Para 1.41)** **Performance of fundraising activities against objectives set (SORP Para 1.41)** No fund-raising activities undertaken. **Investment performance against objectives (SORP Para 1.41)** 3 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** No investments relating to FY 2021 and prior. ## **Other** ## **Structure, Governance and Management** ## **Type of governing document (SORP Para 1.25)** Constitution (Memorandum and Articles of Association) **How is the charity constituted? (SORP Para 1.25)** Limited Company (delete as necessary) **Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees (SORP Para 1.25)** Chairman appointed by The Air Officer Commanding Number 22 (Training) Group. Other Executive Committee members appointed through a recruitment policy (inc advertisement of post and an interview process) and ratified by vote by the Board of Trustees. ## **Additional information (optional)** ## **Policies and procedures adopted for the induction and training of trustees (SORP Para 1.51)** All Board members complete an FA Board Skills audit and conduct mandatory online FA training. Further onboarding processes are in development. **The charity’s organisational structure and any wider network with which the charity works (SORP Para 1.51)** The Charity has an Executive committee that oversees the day to day operation of the Association, which is accountable to a Board of trustees which provides strategic direction. There are 3 employees who are all civilian and not trustees, renumeration is reviewed annually. There are no subsidiaries. The Association has a strong link with the National governing body (The FA), and largely followings its direction and guidance for the delivery of RAF Football, where such an approach remains compatible with RAF policy and objectives. The RAF FA also has a strong network with its sponsors. ## **Relationship with any related parties (SORP Para 1.51)** 4 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** The Association works closely with 2 charitable organisations, The RAF Benevolent Fund and the RAF Association to deliver mutual objectives and benefits. **Other** **For the period of this return were there any serious incidents that the charity failed to report to the Charity Commission? (e.g. theft, safeguarding issues, serious injury / death)** No ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** Smith Signature J N SMITH Full Name Dir Strategy Position 19 Jun 23 Date 5 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** ## **The Royal Air Force Football Association** ## **Financial Review** ## **Review of the charity’s financial position at the end of the period (SORP Para 1.21)** The Football Association (FA) continues to maintain reduced funding to county FAs following the pandemic, and extant for a further FY subject to an impending review in June 2023. This reduction continues to impact the financing of RAF FA activities although healthy Reserves held by the RAFFA historically have enabled resilience in this FY. Key sponsors reduced funding to the association considering their own financial challenges resulting from the pandemic. Most notably, the RAF Benevolent Fund halved their sponsorship, from £8,000 to £4,000 for the last 2 Financial Years. That said, the RAFFA has secured greater levels of sponsorship funding, the benefits of which will hopefully be realised in the next FY onwards. Since the pandemic and the effect on sport in general, this is the first year where the RAFFA has managed to have a full year of activity; from Training Camps to maintaining a full schedule of fixtures for all teams, as well as increasing New Member Engagement activity to attract new players into the sport. The association continues to maintain a healthy financial position but will continue to monitor the effect that the reduced FA funding will have in the short to medium term, acknowledging an impending review by the FA on County FA funding from 2024. ## **Statement explaining the policy for holding reserves stating why they are held (SORP Para 1.22)** The RAFFA holds reserves to cater for any liabilities that the association incurs because of the organisation ceasing to operate. Current Reserves remain broadly in line with liquidity guidelines stipulated by the County FA Operating Model. Healthy sponsorship income over the past 2 years have enabled surplus income and provided much needed resilience. Creditors to include in the case of the RAFFA no longer running as a going concern, and which require the holding of reserves are: the RAFCF, sponsors, employee salaries. ## **Amount of reserves held (SORP Para 1.22)** ## **Reasons for holding zero reserves (SORP Para 1.22)** N/A ## **Details of fund materially in deficit (SORP Para 1.24)** N/A **Explanation of any uncertainties about the charity continuing as a going concern (SORP Para 1.23)** 1 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** ## **N/A** ## **Additional information (optional)** ## **The charity’s principal sources of funds (including any fundraising) (SORP Para 1.47)** The RAFFA’s principal sources of funds come in the form of grants and sponsorship. The largest grant is received from the FA, followed by a grant from the RAF Central Fund (CF). The RAF CF grant changes every year, subject to bids from the association. The RAFFA undertakes considerable effort to attract additional funding to support the development of RAF football and enable activities that are out of scope for FA and RAF CF funding in line with their respective policies. This is primarily in the form of sponsorship for the various Representative Teams. The RAFFA’s core activities of developing football in the RAF, through the courses that it facilitates and the playing of football it coordinates, generates additional income. However, the FA have changed the delivery method of these courses. The level of income is yet to become apparent as the FA adopted virtual delivery of courses following the pandemic. **Investment policy and objectives including any social investment policy adopted (SORP Para 1.46)** An investment policy is currently in draft and will be agreed at the meeting following endorsement of the 2022 Accounts by the Board of Trustees. The level of Reserves at the end of FY 2021 meant that any investments would have to be fairly liquid to enable the RAF FA to maintain 8 months’ worth of operating costs as stipulated by the County FA Operating Model guidelines. **A description of the principal risks facing the charity (SORP Para 1.46)** • Reduced grants from both the FA and the RAF CF, resulting in a reduction in available funding to support the various teams and development initiatives within the RAF FA. • Uncertainties relating to pandemics on football at all levels within the RAF football pyramid, reducing football operations, reducing participation immediately and in the longer term. **Other** 2 **Trustees’ Annual Report for the period 1[st] January 2022 to 31[st] December 2022** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** |Signature|_J N Ochuodho_|| |---|---|---| |Full Name|JOAN N OCHUODHO|| |Position|Director Finance|| |Date|31 Jan 23|| 3 THE ROYAL AIR FORCE FOOTBALL ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021 CHARITY REGISTRATION No: 1129460 COMPANY REGISTRATION No: 06641135 Independent Examlners Ltd Unlt 2 The Broadbrfdge Buslness Centre Delllng Lane Bosham Chlchester P018 8NF THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A CUMPANY LIMITED BY GUARANTEE) CONTENTS Pages 3 to 7 Report of the Dlreitors Page 8 stètement of Flnanclal Actlvltles Page 9 Balance Sheet Pages 10 to 15 Ntstes to the Financlal Stat8ments Page 16 Independent Examlners Report on the Accounts THE ROYAL AIR FORCE FOOTBALL ASSOCIATION. {A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31ST DECEMBER 2022 LEGAL AND ADMINISTRATIVE INFORMATXON CHARITY NUMBER 1129460 COMPANY REGISTRATXON NUMBER 06641135 START OF FINANCIAL YEAR 1st January 2022 ENO OF FINANCIAL YEAR 31st DÈcembÈr 2022 DIRECTORS DURJNG THE YEAR AND SINCE THE YEAR END Alr Cdre Rlchard David Pratley Gp Capt Nell Andrew Jones (to 6th July 20221 Alr Cdre Adam Waldrope (from 6th July 20221 Gp Capt Gordon James Beltlngton Wg Cdr Jonathan NeW￿ck Smlth Wg Cdr Louise Hancock Wg Cdr Rachel Portlock Wg Cdr Nell Hope Sqn Ldr loan Nyhkan Ochuodho {Chalr) ICEOI ICEOI DIRECTOK SELECTION The Chalr Is appolnted by the AOC 22 rrralnlng) Group. the remalnlng trusteeldlrertors are elected at AGM. CORPORATE SECREfARY W11sons (Company Secretarlesl Llmlted REGISTERED ADDRESS Alexandra House st John's street Salisbury Wlltshire SPI 2SB GOVERNING DOCUMENT Memorandum and Artlcle5 of Assoclatlon. Incorporated 8th July 2008 a5 amended by speclal resolutlon 6th March 2009. BANKERS Royal Bank of Scotland Holt's Mllltary Banklng 200 Fowler Avenue Fowl¢r Bu51ne5s Park Farnborough Hampshlre GU14 7JP INDEPENDENT EXAMXNERS J Irvlnè-smlth Lndependent Examlners Ltd Unlt 2, The Broadbrldge Buslness Centre Delllng Lane Bosham Chlchester P018 8NF OBJECTS The objects for whlch the Charlty Is èstabllshed (the "Objects are to pmmote the effettlvenE$5 Qf Her Majesty's Armed Forces by Increaslng physlcal fltnÈss, fosterlng the esprit de corps and raislng morale of members of the Royal Alr Force and other seNlces In an Incluslve and safe envlronment, through the promotlon of partldpatlon and furtherfng Its proper admini5tratlon whllst enablSng the provlslon of facllltles for FIAF Football. THE ROYAL AIR FORCE POOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS {contlnued) POR THE YEAR ENDED 31ST DECEMBER 2022 ORGANISATJONAL STRUCTURE The Charlty has an Executlve commlttee that oversees thè day to dzy operation of thè Assodatlon. whlch Is accountable to a Board of trustees whlch provldes strateglc dlrectlon. The Executlve Committee Member5 that served durlng the year were.. Gp Capt Jone5 CEO Air Cdre Adam WaldropÈ CEO Wg Cdr Hetherlngton Dlr Rep teams Wg Cdr Sheldon RAF FA COS Wg Cdr Welr Hd Sponsorshlp Sqn Ldr Hodgklnson Hd Refereès Sqn Ldr Hyndman COS Rep Teams Sqn Ldr Parker Hd Comm5 Sqn Ldr Steed Hd ED&1 Flt Lt G0511ng Hd Flnance WO Hancocks Vets Team Rep FS Francls Hd Disclpllne Mr Willlams County Sec Mr Wheeler FDM lJan22-6Ju122 6Ju122-31Dec22 There are 3 employees who are all clvlllan and not tru5tees' renurneration Is revlewed annually. The A5soclatlon has a Strong link wlth the Natlonal govemlng body (The FAI, and largely followlngs Its dlrectlon and guldance for the dellvery of RAF F¢)otball, wherè such an approach remaln5 compatlble wlth RAF pollcy and ob]ectIve5. The RAF FA also has a strong network wlth Its sponsors. The Assoclatlon works dosely with 2 charltable organlsatlons, The RAF Benevolent Fund and the RAF Assoclatlon to dellver mutual objectlves ond beneflt5. There are no SLtbsldlarles. MAIN ACTIVITIES To encourage and manage football in the Royal Alr Force by promotlng and managlng competitlons and matches; tts rècrult, traln and develop referees and coaches. Thls 'alds fltne5s and personal development which asslst5 wlth prlmary mllit?ry dutles. The As50clatlons Strateglc obJectlve5 are.. Regenerate, evolve and expand partlclpatlon at all levelsi provldlng opportunltles for all. 2. A plattorm for excellence to enable everyonÈ to fulfll thelr potentlal. 3. A safe and Incluslve envlronment and culture. 4. A trusted, effective and efflclent organ15atlon optlmlsed for the future. PUBLIC BENEFXT The trustees have been mlndful of the guldance15sued by thé Charltles on publlc beneflt. POLICY ON GRANT MAKING The K4F FA broadly flnances Its own actlvlties from grants recelved from the FA and from the RAF CF. The A5sociatlon also bids for fLtnds, speclflcally from the CF on behalf of the Veterans and Icarus Representatlve Teams a5 they are element5 of the assoclatjon that attrart some 5ubscrlptlon payments from the team mernbers. The RAF FA also offers a ÉIOOO grant annually to support the Veteran5 team. THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DXRECTORS (¢ontlnued) FOR THE YEAR ENDED 31ST DECEMBER 2022 VOLUNTEERS It 15 acknowledged that sport in the FiAF 15 dellvered through the aegls of thè Sport5 Assoclatlons and the wllllngi enthuslastlc volunteer5 who undertake roles on the Executlve Commlttee5 and In the Assoclatlons. The de11very of RAF compÈtition would not be posslble wlthout offlclals, all ol whom are volunteers. Thè contrlbutlon In these roles Is hlghly valued and much appreclated and recognlsed as a duty artlvlty In Setvlce Dollcv d¢cuments. ACHXEVEMENTS AND PERFORMANCE Partl¢lp•tlon. The As50datlon contlnued to bulld back strongly post-COVIO, rowlng levels of partlclpation to meet FA targéts. Thls wa5 partly achleved through the Introduction of the Astra league new format of football based around professlon31 Categorles wlth the IIAF, Addltlonallyj the fiAF Cup and RAF Festlval of Fotstball (two of the largest competltions In the RAF sportlng calÈndar) were both successfully delivered In 2022. Exc•llence. A hlghly successful season saw the RAF Senlor Men and Women'5 team5 both wln the Inter- Servlces. Incluslvlty. Havlng been awarded the Prellmlnary lèvÈl for thè Equallty Standard in Sport In 2020, the Assoclatlon ha5 now made signlfltant galns toward5 meetlng the Intemiedlate 5tand4rd, puttlng the RAF FA at the forefront of FA Assoclatlons. Governanc•. Further progress was made towards meetlng the Sport England/FA Code of Goveman benchmark. Of note, th￿ INEDS were recruited to the organlsatlon. FINANCIAL REVIEW The Football Assoclatlon (FA} contlnuÈs to malntsln reduced fundlng to county FAS followlng the pandemlc, and Èxtant for a further FY Subject to an Impending revlew In June 2023. Thls reductlon contlnues to Impact the flnanclng of RAF FA actlvltles although healthy Reserve5 held by the RAFFA historlcally have enabled resllience In thls FY. Key sponsors reduced fundlng to the 2ssoclatlon conslderlng thelr own flnanclal challenges resultlng from thÈ pandemlc. Most notably, the RAF Benevolent Fund halved their sponsorshlpi from £8,000 to £4.000 for the last 2 Flnandal Years. That said, the RAFFA has secured greater levels of sponsorshlp fundlng. the benefits of whlch wlll hopefully be reallsed In the next FY onwards. Slnce the pandemlc and the effect on sport In general, thls Is the flrst year where the RAFFA has managed to have a full year of actlvity. from Tralnlng Camps to malntalnlng a lull schedule of flxtures for all teams, as well as Increaslng New Member En9agement actlvlty to attract new players into the 5PQrt. T.he assoclatlon contlnues to malntaln a healthy flnandal posltlon but wlll contlnue to monitor thè effect that the reduced FA funding wlll have in the short to medlum tÈrm, acknowledglng an impendlng revlew by the FA on County FA fundlng from 2024. The RAFFA holds rese￿eS to cater for any Ilab111tles that the associatlon Incurs because of the oryonlgatlon ￿asIng to operate. Cu￿ent Reserves remaln broadly Sn Ilne wlth Ilquldlty gLtldellnes stlpulated by the Ctsunty FA Operatlng Model. Healthy sponsorshlp Income over the past 2 years have enabled surplus Income and prtsvlded much neeiled re5111ence. Credltors to Include In the casÈ of the BAFFA no longer runnlng as a golng concern, and whlch requlre the holding of reserves are.. the RAFCF, sponsors, ewnployee salarSes. THE ROYAL AJR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE DIRECTORS (contlnued} FOR THE YEAR ENDED 31ST DECEMBER 2022 FINANCIAL REVIEW (Contlnued) The RAFFA'S prlndpal sources of funds come In the form of grants and sponsorshlp. The largest grant Is rÈcelved from the FA, followed by a grant from the RAF Central Fund (CFI. The RAF CF grant change5 every year, subject to blds from the assoclatlon. The RAFFA undertakes conslderable effort to attratt addltlonal fundlng to support the development of RAF football and enable actlvltle5 that are out of scope for FA and KAF CF fundlng In Ilne with thelr rÈspectlve w)Ilaes. Thls Is prlmarfly In the fomi of 5ponsor5hlp for the varlous Represent4tlve Teams. The RAFFA'S core actlvltle5 of devtsloplng football In the RAF, through the courses that It facllltates and the playlng of football It coordlnates. generates addltlonal Income. However, the FA have changed the dellvery method of these courses. The level of Income Is yel to become apparent as the FA adopted vlrtual dellvery of courses followlng the pandemlc. An Investment pollcy Is currently In draft and wlll be agreed once final EOY fl9ures are conflrmed. The level of ReseNes at the end of FY 2021 meant that any Investrnents would have to be falrly Ilquld to enable the RAF FA to malntaln 8 months, worth of operatlng costs as stlpulated by the County FA Operatlng Model guldellnes. Thé prlnclpal rlsks faclng the charltable company are,. Reduced grants from both the FA and the RAF CF, resulting In a reduttlon In avallable fvnding t support the varlous teams and development Inltiatlves wlthln the RAF FA. Uncertalntle5 relatlng to p?ndemScs on football èt all levels withln the RAF football pyramSd, reduclng football operatlons, reduclng particlpatlon Immedlately and In the longer term. APPOINTMENT AND TRAJNING OF TRUSTEE/DIRECTORS The Chalr Is appolnted by the AOC 22 (Tralnlng) Groupi the remalnlng trustee/dlrectors are elected at AGM. All Board members complete an FA Board Skllls audlt and condutt mandatory online FA tralnlng. Further onboardlng processes are in development. THE ROYAL AIR FORCE FOOTBALL ASSOCIATXON (A COMPANY LIMITED BY GLIARANTEE) REPORT OF THE DIRECTORS (¢ontlnued) FDR THE YEAR ENDED 31ST DECEMBER 2022 STATEMENT OF DIREcfoR'S RESPONSIBILITIES The Charltles Act and the Companles Act requlre the Board of Trustees tts prèpare flnanclal statements for each flnanclal year whlch give a true and falr vlew of the state of affair5 of the charlty as at the end of the flnanclal year and of the surplus or deficlt of the charlty. In preparfng those flnanclal statements the Board 15 requlred to select sultable accountlng pollcles and then apply them conslstentlv: make Judgements and estlmatts that are reasonable and prudent; and prepare the flnanclal Statements on the golng concern basls unles5 It Is Inapproprlate to presume that the charlty wlll contlnue In buslness,. State whether appllcable èccountlng standards and statement5 of recommended practlce have been followed, subjèct to any material departures dlsclosed and explalned1n the flnanclal The trusteesldlrectors are also responslble for malntalnlng adequate accounting retords whlch dlsclose wlth reasonable accuracy at any tlme the linanc5al p051tlon of the charlty and whlch are sufflclent to show and explaln the charlty'5 transactlons and ènable them to ensure that the flnandal 5tatement5 comply wlth the Companies Act 2006 and comply wlth regulations made under the Charltle5 Act. They are a150 responsSble for safeguèrdlng the assets of the charlty and hen￿ for taklng reasonable steps for the preventlon and detedlon of fraud and other Irregularltle5, The trustees/dlrector5 are also ￿ponSIble for the contents of the Report of the Dlrectors. and the responsib511ty of the Independent examlner In relatlon to the Report of the Dlrectors is Ilmlted to examlning the report and en5urlng that, on thè face of the report. the￿ are no InconslstÈncies wlth the figure5 di5c105ed In the flnanclal statement5, These accounts have been p￿pared In accordan￿ wlth the provlsltsns appllcable to companles subject to the small companles reglme. l approve the attached statement of flnanclal actlvitie5 and bplance sheet for the year ended 31st De￿mber 2022. and confirm that I have made avallable all Informatlon necessary for Its preparatlon. Approved by the Dlrectors on the.... Slgned on thelr behalf by Dlrector fiAAAce Prlnt Name,. 7 i) l*-r-g THE ROYAL AIR FORCE FOOTBALL ASSOCTATION (A COMPANY LIMITED BY fjUARANTEE) STATEMENT OF FINANCIAL ACTXVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022 Incorporatlng Income and expendlture account Unrestrbrted Restrlrted Funds Funds TOTAL 1022 TOTAL 2021 Notes INCOME Income from Grants & Sponsorship 43,666 119,348 163,014 136,175 Income from Charltable Actlvltles 13.989 13,989 10,224 Income from other Tradlno Actlvltles TOTAL INCOME 119 348 177 003 14fj 399 EXPENDITURE Expenditure on Charltable Actlvltles 70,809 134,592 205,401 128,975 Governance Costs 2.8B7 I,iio 3,997 1.396 TOTAL EXPENDITURE 135 702 209 398 130 371 NET INCOME/(EXPENDITURE} (16,041) (16,354) (31395) 1301 16.028 Transfers be￿een Funds 30 Reconclllatlon ol funds: Funds 8rought Forward 116,613 21.167 137,780 121,752 TOTAL FUNDS CARRIED FORWARD Movements on all reserve5 and all recognlsed galns and losses are shown above. All.of the organlsatlon's operatlon5 are classeil as contlnulng. The notes on pages 10 to 15 form part of these financial statements. THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31ST DECEMBER 202Z Unrestrfcted Restrlcted 31-Dec-22 31-De￿Il Fund5 Funds Total Total Nota Flxed A$Set$ Tanglble assets Current Assets Debtors Cash at bank and In hand 32,080 79.191 32,080 93,486 12,493 151,524 14.295 Total Current Assets 111 271 125 566 164 017 Credltors: amounts falllng due wlthln one year 10,729 9,452 20,181 26,237 NET ASSETS FUNDS OF THE CHAIUTY Unrestrlcted Funds 100,542 100,542 116.613 Re5trlcted Funds 4,843 4,843 21.167 TOTAL FUNDS DIRECTORS, RESPONSIBILITIES: The charltable company's f5nanclal statements have been prepared In accordance wlth the provlslorbs applicable to eompanles subject to the small compènles reglme. Thè Dlrertors conslder that the company is entltled to exemptlon from the requlrement tij have an audlt under the provlslons 01 5ectlon 477 of the Companles Act 2006 1"the Act ) and members have not requlred the company to obtain an audlt for the year In question In accordance wlth sectlon 476 of the Act. However, In accordan￿ wlth 5e¢tion 145 of the Charltles Act 2011. the actounts havè been examlned by an Independent Examlner whose report appears on page 16. The Dlrectors acknowledge thelr rÈsponslbllStSes for complylng wlth the reQu1￿MentS of the Act wlth respect to accountlng records and the preparatlon of Itnanclal statements. Approved by the Board of Dlrectors on . Slgned on thelr behalf by ., Dlrector fv ca Prlnt Name.. THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FIMANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 I. ACCOUNTING POLICIES Basis ol prepavatlon: The flnanclal ststements of the tharlty, whlch Is a publlc beneflt enrity under FRS 102, have been prepared In accordance with the Charltle5 SORP IFRS 102) 'Accountlng and Reportln9 by Charftles.. statÈment of Recommended Pract1￿ applicable to charltles preparing thelr accounts In accordan￿ wlth the Flnancial Reportlng standard appllcable In the UK and Republlc of Ireland IFRS 102) (effective I January 2019),, Flnanclal Reportlng Standard 102 'The Flnanclal Reportlng Standard appllcable In thè UK and Republlc of Ireland, and the Charlt1&5 Act 2011. The financlal statements have been prepared under the historlcal cost conventlon. Advantage has been taken of Settlon 39615) of The Companles Act 2006 to allow the format of the financlal statements to be adapted to reflect the speclal nature of the charity's operatlon pnd In order to Comply wlth the requlremènts of the SORP. The company has taken advantage of the exemptlon In Flnanclal Reporting Standard No l from the requlrement to pmduce a cash flow statement, Prepar4tlon of actounts on a gtslng conoTn basls Preparatlon of the accounts 15 on a golng concem basls, The Trustees are of the vlew that the level of reserves wlll support the charlty going forward. Change of accounting pollty No changes have been made tts the accountlng pollcles adopted In note l. Changes to accountlng •stlmate$ No changes to accountlng estlmates have occurred In the reportlng perlod Materlal prlor perlod errors No materlal prlor year errors have been Identified In the reportlng perlod The partlcular accountlng pollde5 adopted are set out below. Incom¢ Récognltlon of Incom• These are Included In the Statement of Flnanclal Acllvlties (SOFA) when: the charity become5 entltled to the Income,. It Is more Ilkely than not that the trustees wlll recelve the resources. and the monetary value be measu￿d wlth sufflclent rellablllty. Off$ettlng There has been no offsettlng tsf asset5 and Ilabllltles, or Income and ex￿nseS. unle55 .requlred or permltted by the FRS 102 SORP or FRS IOZ. Grants and Danatlons Grants and donatlons are only InclLided In the SOFA when the general Income recognltlon cdterla atE met (5,10 to 5. 12 FRS 102 SORP). Tax Reclalms on Donatlons and Glfts Gift Ald recelvable Is Included in Income when there Is a valld declaratlon Irom the donor. Any Glft Ald amount recovered on a donatlgn Is consldered to be part of that glft and Is tteatèd as an additlon to the same fund as the Inltlal donation unless the donor or the terms of the appeal have speclfied otherwlse. Contractual fneom¢ and Performanc• R•lated Grant Thls Is only included In the SOFA once the charlty has provlded the related goods or 5eNlce5 or met thè perfomiance related condltions, 10 THE ROYAL AIR FORCE FOOTBALL ASSOCIATXON (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE PINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 31ST DECEMBER 2022 I. Accou￿l￿G POLICIES (contlnued) Glfts In Klnd Glfts In klnd for use by the charlty are included In the SOFA as Income from donatlons when welvable. Legacles Legacies a￿ Included In the SOFA when recelpt Is probable, that Is, when there has been grant of probate, the executors have estab115hed that there are sufflclent assets In the estate and any conditlon5 attached to the legacy are either wlthin the contro5 of the charity or have been met. Government GrJnts The charlty has not recelved government grants In the reportlng perlod, Volunteer Help The value of any voluntary help recelved Is not included in the accounts but 15 dèscrfbed In the Dlrectors. annual report. Income from lThteregt, royaltles and dlvldénds Thls Is Included in the accounts when re￿Ipt Is pmbable and the amount recÈlvable can be measured rellablv, Income from memb•rshlp sub$ctlptlons Membershlp subscr5ptions recelved In the nature of a glft are recognlsed In Donatlons and Legacles. Membershlp subscrlptlons which glve5 a member the rlght to buy servlces or other benefits a recogn15ed a5 Income earned from the prov15ion of goods and servlces a5 Incpme from charltable Expenses and Ilabllltles Llablllty r¢¢oonltlon Llabllltles are recognlsed as soon a5 there Is a legal or cr)nstructlve obllgatlon commlttlng the charity to pa Grants wlth performance cgndltlons Where the charity gives a grant wlth condltlons for Its payrnent belng a speclflc level of sery1￿ or output to be provlded, such grants are orbly recognlsed In the SOFA once the reclplent of the grant has provlded the speclfled servlce or output. Changes In Ac¢ountlng pollcles and prnvlous account$ There has been no change to the zctountlng pollcles Ivadatlon rules and methods of accountlng) 51ncÈ the last submls51on. Some expenditure flgure5 In the prevlou5 flnanclal year have been recategorlsed thls year to provlde more meanlngful comparlsons. No flgures have been restated, There have been no changes to the prevlpus account5. Grants payablé wlthout performance condltlons The5È are only recognised In the accounts when a commltment has been made there are no condltlons to be mèt relatlng to a grant whlch remain In control of the charity. Deferred Intome No materfal Item of deferred Income ha5 been Included In thè accounts. Credltors The charlty has credltors whlch ore measured at settlement amounts less any trade dlscoynts, Debtor$ Débtors (Includlng trade debtors anil loan5 recelvable) are measured on inltial recognltlon at settlement lmount after any trade dlscounts or amount advanced by the charlty. Subsequently, they are measured t the cash or othèr conslderatlon expected to be re¢elved. 11 THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnuod) FOR THE YEAR ENDED 31ST DECEMBER 2022 I. ACCOUNTING POLICIES (contlnu•d) Tanglble Flxgd Ass•ts These are capltallsed If they can be used for more than one year, and c05t at least Él,000. They are valued at cost or, If glfted, at the value to the charlty on re￿ipt. Leual status of the charltv The charlty Is 4 company Ilmlted by guarantee and has no share capltal. Ln the event of the charlty belng wound up, the Ilablllty in respect of the guarantee Is Ilmlted to £1 per member of the charlty. 2. TANGIBLE FIXED ASSETS There were no"Flxed Assets held 12021: NII). The annual ctsmmltments under nOn-Can￿lIable operatlng leases are as follows.. 31st December 2022: £0 (2021.. £0) 3, INCOME Unrestrlcted Re5trlcted Funds Funds TOTAL 202Z TOTAL 2021 Grants Sponstsrshlp Charltable Actlvltle5 19,000 24,666 13,989 119.348 138.348 24.666 13.989 107,509 28,666 10,224 4. EXPENDITURE Unrestrlcted Restrlcted Funds Funds TOTAL 2022 TOTAL 2021 Expendlture on Charltwble Actlvltl¢$ Bank Charges FDO Course Outln95 General Actlvlty Costs Grants Salary Costs Kit and Equlpment Costs Mlscellaneous New Member Engagement Operatlonal Cost5 RAFFA HQ Costs Referee Costs Sponsorshlp Costs 860 1.056 1,574 6,497 3.014 93,574 6,165 363 2,166 7,931 5,781 34,181 1,000 4,105 3,768 805 9,310 43,491 1,000 95,564 18.356 876 91,459 14.588 71 3.281 8,471 49 14,289 19,034 130 22,315 8,601 49 14,289 854 Gov*rnance Costs Independent Examlnatlon Company Secretarial Legal and Professlonal Fees I,iio I,iio 367 2,520 367 2,520 1,020 376 12 THE ROYAL AIR FORCE FOOTBALL ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 31ST DECEMBER 2022 5. CASH AT BANK AND IN HAND Unrestrlrted Restrlcted Fund Fund TOTAL TOTAL 31-Dtc-2Z 31-De￿21 Current Bank Account 79,191 14,295 93,486 151,524 6. RESTRICTED FUNDS CURRENT YEAR Balance 01-Jan-22 Balance Expendlture Transfers 31-Decw22 Income Blll Brown MÈmorfal Fund Central Funds FA Communlty Shleld Project FA Safeguarding FA - salarle5 FA - dellvery I,t)00 9,534 135 10,498 1,000 28,898 38,462 30 135 3,708 6,790 87,460 2,990 87,460 2,990 21 167 119 348 135 702 30 PREVIOUS YEAR Balance 01-Jan-21 Balanct ExpendItU￿ Transfers 31-D•c-21 Income Blll Brown Memorial Fund Central Funds FA CommunSty Shleld Project FA Safeguarding Coolwater - car FA salarle5 1,000 12,529 135 7,503 1,000 9,534 135 10,498 14,927 14,927 {2,995) 2,500 2,045 90,082 2,500 . 2,045 90,082 2,995 21,167 109 554 J09 554 Blll Brown Memorlal Fund a fund 5peclncally for RAF Football Referee5. Central Funds Grant - funds provlded by the RAF Central Fund to be used for operatlng Cost, klt and equlpment, overse45 vlslts and development activltles. FA Q)mmunlty Shleld funds provlded by the Football Assoclatlon to support the prov151on of Junlor coathlng camps. FA Safeguardlng fund5 provlded by the F￿tball Assoclaiion to support the safeguardlng of young and vulnérable groups wlthln the FiAF football communlty. 13 THE ROYAL AIR FORCE FOOTBALL ASSOCXATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANcfAL STATEMENTS (contlnued) FOR THE YEAR ENDED 31ST DECEMBER 2022 7. DEBTORS AND PREPAYMENTS Unrestrlcted Restrlctèd Fund Fund Total Total jl-DÈ￿Z2 31-Dec-21 Oebtors Prepayments AccNed Income 3,278 28,4D6 396 3,278 28.406 396 2,671 9,591 231 8. CREDITORS AND ACCRUALS.. AMOUNTS FALLING DUE WJTHXN ONE YEAR Unrestrltted Re5trfcted Fund Fund Total Total 31-Dec-22 31-De￿Il Credltors Accrual Independent Examlnatlon Accrual - Grènt to be Retumed Accruals - Other Deferred Income 6.930 6,930 23,644 1,140 1,170 8.262 8,282 3,539 260 3,539 260 1,453 9. STAFF COSTS AND NUMBERS TOTAL 2022 TOTAL 2021 Gross Wages and Salarles Employer'5 Natlonal Insurance Costs Penslon 85,990 3,555 6,019 83,797 3,911 5.866 Employees who were engaged In éach of the lollowlng actlvltles: 31-D*￿22 31-Dec-21 TOTAL TOTAL Actlvltle5 In furtherance of organlsatlon's objects No employees rece5ved emolurnents In eX￿s5 of £60,000. Staff are pald through the PAYE system. 10. DIRECTORS AND OTHER RELATED PARTIES No payments were made to dlrectors or any persons connected wlth them durlng thls financlal perlod. No materlal transactlon took place bètween the oryanlsatlon and a trustee or any petson ctsnnected wlth them. 11. RISK ASSESSMENT The directots actlvely revlew the major rlsks whlch the charlty fa￿5 on a regular bas15 and belleve that maintalnlng the free reservès stated, comblned wlth the annual revlew of the controls over key financlal system5 carrled out on an annual basls wlll provlde 5ufficlent rèsources In the event of adverse condltlon5. The dlrèctors have also examlned other operatlonal and buslness rfsks whlch they face and conflrm that they have e5tabllshed systems to mltlgate the slgnltlcant risks. 14 THE ROYAL AIR FORCE FOOTBALL ASSOCIATXOM (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (contlnued) FOR THE YEAR ENDED 31ST DECEMBER 2022 12. RESERVES POLICY The ijlrectors have consldered the level of reserves they wish tg retaln, approprlatÈ to the charlty's needs. Thls Is based on the charlty's slze and the level of flnandal commltments held. The dlrectors alm to ènsure the charlty wlll be able to contlnue to fulfil Its charit4ble oblectlves even If there is a temporary Shortfall In IncomÈ or unexpected expendlture. The dlrectors w511 endeavour not to set aslde funds unnecessarllv. 13. PUBLIC BENEFIT The charlty acknowledges Its requlrement to demonstrate clearly that It must have charltable purposes or 'alms' that are for the publlc beneflt. Detai15 Df how the tharfty has achieved this are provlded in the Report of the Dlrectors. The dlrectors conllrm that they have pald due regard to the Charlty Commlsslon gUIdan￿ on publlc beneflt before decldlng what actlvltles the charfty should undertake. 14. DONATED SERVICES The offices whlch RAF Football use a5 thelr HQ, are klndly donated by the RAF. 1S ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/members of The Royal Air Force Football Association on the accounts for the year ended 31st December 2022 set out on pages 3 to 15. ## **RESPECTIVE RESPONSIBILITIES OF DIRECTORS AND EXAMINER** As described on pages 7 & 9, the charity's directors (who are also the trustees of the charitable company for the purposes of charity law) are responsible for the preparation of the financial statements. The directors are satisfied that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the directors have elected that the financial statements be subject to independent examination. Having satisfied myself that the accounts of The Royal Air Force Football Association are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **INDEPENDENT EXAMINER'S STATEMENT** I have completed my examination. 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: - accounting records were not kept in respect of Royal Air Force Football Association as required by section 386 of the 2006 Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or - the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 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. J Irvine-Smith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF Date: 8th September 2023 16