Sorvlco {Charitable) Funds Final Accoun
Managing Trustèg's Report. Internal Audit
Board Report and Independent ExamIn￿3 Report (SORP 2005 c(xnplianl)
R•glmenlal Accountant Scheme
Amiy Fonn N1514
(Rev 11109)
UntL'
Infanty Training Centre Catteri(
Address:
Vimy Barracks. Catterick Garrison, North Yorkshire DL9 3PS
Warranl Otricers arKJ Sergeants M8SS
Charity CommissionlRegulator registered number.
For the period from: 01 November 2024
In respect of the:
FundlCh8Aty
1129688
31 October 2025
Managlng Trusleels) during the pwiod:
From
01 Novèmber 2024
to
31 Octob•r 2025
Namo
Lt Col PJ Mo
an
From
Name
From
to
Narn•
Fund Managw(s) durfng the porfod:
From
01 Nov•nknr 2025
20 M 2025
Nam•
A Reld
From
21Ma
2025
31 October 2025
Name
S Philli
From
to
Nam•
Internal Audlt¢x(s) durfng th• p•riod:
From
01 November 2024
31 octob￿ 2025
Name
Ms S Batsson
From
to
Name
Namo
A8soclate Auditor(s) durlng the p•riod:
Associate Auditor
Associaté Audltor
Associate Auditor
Regimental Accountant(s) during the pwiod:
From
01 November 2024
to
31 October 2025
Nam•
Mrs A Clarf(
From
Name
From
to

Sl•tem￿t of TwiAthl A¢thhies as it3111W2025
Pixtoa+
hEel ori
Printrd: 3111012025
04 SGT'S MESS
IAfant Trnlnl
Centre
Utwe5tridaU
Reoml
EThJowDwIi
Totsl Futmts
Previous Per#)d
rotsl Funds
Funds
In¢fjMlui Ileswrttj
Volunw lucome
iyities for Gffierning Funds
7JO
1.103.11
1,678A7
3,950m
o.oj
o.
O.Cp)
o.NJ
J,957.50
3,103,81
1,678.87
4.952
4J9).56
2,070.29
A¢ii¥iiies
tln¢omi
25J38.87
o.
o.
o.TrJ
73.&Jl.17
o.
4105
67977.16
0.0
99.01
RNourtes
Tr¢s EApellthd C•sl of
Funds
InvestmcN Costs
of G(Nall￿ Funds
riIAble Aaivilies
o.(rfJ
20.39
5.750.
347.41
o.
O.IMI
30220.91
o.co
U65.
o.(
o.
D.rp)
o.c
o.
o.
0.00
20Jg
35,971.51
347.41
3.151.50
1,641.42
131U
o.crfj
24.rA
37,513.07
34109
26.615 65
8.445 J4
t￿ts Don*ion5
Cost$
olal Rt50UTttS EI
dtd
Net IMMiinlOMtyoiog
esoDr¢d Befo￿ T￿lS[tIl
r•nsttrs
gJ81.42
5.91
ISNITJ
19.167.19
34J09.82
4WA2
TQ$5 Irdn5ftn bdw
inluMI trwfets)
el li¢omlAg reswrces behr¢
oldln
ind k4
Idini G11n￿lI¢S
on ofthe
o.(
o.
o.c
o.
1114LfJ
19J67m
34J09m
6,4A82
o.
o.
o.ryj
o.NJ
nr¢a]is¢d GIr&Lo￿ on
o.NJ
19167.19
O.Lb)
09.82
o.
et MovemtDI Its Fnods
e¢oftdl&ilkn of Fmnds
olal brontht fornrd
rom previo￿ yur
4111 fulds urrkd fc*r•ird
15
173
21191.71
4&497Jl
70J89.59
67
99AI

P4thn+
Balxnee She¢t. Otthber2025
Page l of3
Prloted: 3111012025
14 SGT'S MISS
lofantry TraixlDg Cenlre
Odobv2025
End of la
Fixed A$5ds
180150 CAPITAL PROPERTY
1,721.04
2.802.50 Totsl Fixed Ass
1,721.04
CunEnt Asxts
52,959.58 Cumi bknk a¢count
25.351.42 T￿suRy Accoumr
l.P)9.89 D¢bior5
0.00 STrKK ON HAND
80.110.89 Totsl Curnt Asq¢ts
77J48ffj9
25.351.42 1,I(J? ,?00 11
I￿4326
103,743.37
81913J9 Total Assds
105,464.41
Li￿]11ti¢l
12,496,50 Credi¢Ns
27.30 VAT rontrol
O.IKI VAT payablc
865.rKJ
o.
0.00
(11523.80) Toi81 Lithililies
(865.W)
7Q389.59 Total Assets Minus Liabilili
104599.41
T(￿#1 F¥nds
48,497.81 Tothl Restric￿ Fw¥J5
O.fy) TolAI Endowmenl F
0.￿1 Totsl Dcsiyth Funds
21.891.78 Acwn*L4ted Trndin8 & GPF
67,664.90
0.00
36,93451
70J8959 Toial P
104,5W.41

xiow*
B*l•*¢¢ Sh¢ti. (Xxot*r 2•1S
2oC3
Prirbtrd: JIJIf￿102$
SGTS MFSS
FuMd$ Amly5iS
R¢wi¢￿4
15,293.61 ENTFJiTAINMENT
6.y￿.&$ WSENfATKIN
.1.711 Y4 1 tTB ENTS
7.7*6.U 2 rrLI Etru5
J7 HQ BN E￿¥$
8J20.02 FiJNcnoNS
4173 82 LIVERS IN FUND
30S.32 SNOWIIALL
IwJ.81 W05FUND- HQ IJN
428.49 WO3 FVNO. I ITB
8611 WOsFUND-2n'
20&.72 COFFEE
11th95fj7
7A3.QO
1754.92
7Jll.47
691.36
25230.02
4052.93
517.32
143.¥1
48.4￿.81
07￿4.90
O Tr) Ti•dinÉ
O.ts) Prim•ry PYrtA>5ctr￿1P￿
2730
IS,OI5A3
4J38.16 T￿YThg & GPP
17J32.92 l•ilwK¢ 5I¢¥q
15.ts12.73
21.8917JJ
2J.891.71 ApxMLl¥r41 Thdirv4 & GPF
3￿954￿7
7D,319,59 G￿￿10￿1
IQ4.5VJ.41

Pyr 3 orJ
Prfnied: 3111th20Z5
oi srT% MESS
lmhjtry TT41AIAq Crntr*
of I

Genèral Pu
Fundlunrostrlctsd Furmls anal
ExpenditurelLosses
Cu￿ent
Resources Ex e￿Ied
Perfod
INVESTMENT
MANAGEM
NT
sis as aL........
In¢omelGains
Resources
VOLUNTARY INCOME
A1
Current
Period
Previous
Period
TS
NEIqATING FUNDS
A7
IVITIES FOR
GENERATING FUNDS
CHARITABLE
ACTIVITIES
A8
INVESTMENT
INCOME
A3
IN
RE
OURCES
FROM CHARITABLE
ACT
VITI
GOVERNAN
A9
E COSTS
GFIANTS AND
DONATIONS
A10
OTHER INCOMING
RESOURCES
OTHER COSTS
A11
INTERNAL
TRANSFERS 6
INTERNAL
TRANSFE
A12
GAIN ON
REVALUATION
FIXED ASSETS
UNREALISED L
ON INVESTMENTS
A14
A13
UNREALISED GAIN
ON INVESTMENTS
A14
Total Income
Excess of
Expendiiure
Grand Totals
Total Expenditure
Excess of Income
Grand Totals
S This will include all transfers includin8 th￿t fithds.
6 This will include all transfeT5 i￿lUding those from dtyignatal fillMI&

Unrestricted Tradlng Account analysis as at.......................--. (date) (note Paxton Plus automats'cally
cornplètes this)
ExpenditurelLosses
Resources
CHARITABLE
ACTIVITIES
Trading purchases
including trade expenses
less write offlmess
uestslcost sales.
Opening Stock- Ctosing
Stock
Current
Period
Income/Gains
Incomin
Résowces
INCOME RESOURCES
FROM CHARITABLE
ACTIVITIES
Trading sales less
price sales
Current
Period
P8ric¥J
PreV￿uS
Period
Addlsubtract to Trading
wrchases as above
Adjust8d trading
purchases to be used at
SOFA cell
A8

NotOS to lh• Ac￿nts (Paras 2 to 12 are lo bo wnpletsd by all lunds whlch have a gross Income of
£100K or ovor and thosa funds alraady rngistered wlth the Charlty Regulator, all other funds aro to
¢ompl•te Parns 6 and 7 and the declarations at Para 12):
l Accountin
Policies
Princi
Accountln
ntion. The finanaal statements are prepared under the historiG81 cost
convention as modified by the indusion of investrnents at market value and in accordance with
applicable accounting Standards. In preparing the financial statements the charity follows bast
practice as set out in the Statement of Recommended Pra￿1￿ 'Accountin9 and Reporting by
Charities, (SORP) 2005
lfv*WW.¢har
Commiss￿n.
ov.uktinvesti ationsl
05docs.as
Resou
8. Income is recognised in ￿ pericAJ in which the charity Is entiued to
rerEipl. and the amount be measured with reasonable certainty. Grants from other agencies
incI￿1n9 donations and other Incoffle from activities are in furtherance of the tharity's oblects ar
are part of the general funds of the charity. A restricted fund is only recognised where thls is an
agreed and explicit condition of the grant or donor.
ible Income. Due to the dose collaborative relationship and the mann8r in which the
charity's activities compliment those of the Amiy. intangible incL+me, reflected in tine and use of
premises is not quantifiable or measurable and 80 is not recognlsed in the account5.
Resources Ex ende
location of Costs. Expenditure is included when
incurred or exceptionally where a cA)mmitrnent is made which requires an accrual when payment is
to be made in the subsequent accounting perkjd. &'milarly. where PrePa￿ents are made in
recognition of commttrnents falling due in a subsequent accountlng period, the appropriate credit is
entered In the accounts and reversed the fdk)wing year. Grants payable are ind￿Jed in the SOFA
when approved by th8 Managing Trustee. Expend
iture is recognised in the period in whid) it is in
curred. The majority of rnsts are diredly attributable to spe¢lflc activities. Irrecoverable VAT is
charyJed to the activity for vthith il was inclfftd.
vemance Costs. Govemance costs are th8 costs of professional advice, holding trustee
meetings or committee meétings associated with dectsion making, any fee for audit or independent
examination and any fee incurred in th8 Kwaration. staluiory filing. printing or copying of the
annual report and accounts.
itslisati
nandDe
reciation of Tan
ible Fixed Assets. All assets having a pwchase
value of more than £500 are capitalised. The cost of tsngible fixed assets are written off by 8qual
annual Instslments over their expected useful fNes using the folk)wing rnethods of depreciation:
Fumiture. fixtures and equipment
StraTrght Lin8 over a Feriod of 2- 10 y8ars.
Motor vehicles
Straight Line ov8r a perlod of 2 - 10 years.
Assets with a lrfe of rnore than one year bul with a purthase value of below £500 are included wthin
inventory but the cost is written off in the year it is incurred and Is not depreciated over the
useful lrfe of the asset. Where the asset is depreciated over a perioj of more than 10 years, detsils
of the item and period are to be wovided following Ihe notes on pag8 14.
Fixed Asset Investrnents. Fixed asset investm8nts are included at market value at the
balance sheet date. Any gain or Ios5 on revaluation is shown in the Statement of Financial Activities
(SOFA).
Stocks. Purchased stocks are valued at the lower cost or net realisable value making due
allowance for any obsolete or slow-moving items.
Funds Accountin . Funds hekl by the ar8:

(1)
General P
nrestricted IDesi
na
Funds. Thes8 are funds that rAn be used
in accordance with the charitabfe objects at discretion of the Managing Trustee.
Designated funds are unrestricted funds which have btsn allocatedleamiarked for a
particular purposé by the Managing Trustae and are to be declared in the Managing
Trustees comments in accordance with Para 12 to Ihese notes stating what they are
intended to be used for and when.
(2)
End¢)wment Funds. Endowment funds are those investments and other gifts
accepted by the uniL th8 capital sum or Fyopety being held in perpetuty and the income
onty t*ing available for charitable use.
(3)
Restricted Funds. These are furKls that can only be used for particular restricted
purposes within the obj'ects of thè dlarity. Restrictions arlse wh8n specified by the donor or
vthen furbjs are raised for particular reslricted purposes. Furth8r explanation of the nature
and purpose of each fund is to be included in the notes to the accwnts.
Herita
e Assets. In th8 course of th8 unit's history. the (*)arity may have acquired gifts.
memorabilia, regalia. silverware. antiques and other htstori¢al artefacts in the course of
distinguished military service in servic* of the Crown. The value of these pieces is in large part
derived from their close association with Regimental history which precludes the use of conventTronal
valuation techniques being applied. Whilst the obiects of the charity do not specifically include
preservation and conseNation. ts pieces represent an essential elem8nt of celébrating the unit's
history and foster esprit-de-¢orps. Consequenty the Managing Trustee considers the charity to hold
heritage asséts both for fiJn¢tional use and as an element of national history on behalf of the nation.
Heritsge assets acquired prior to 1 AFf 06 are ttwefore not capitslised on the balance sheet but a
description of those assets is disclosed as part of the notes to the acoounts. Heritage assets
acquired after 1 Apr 06 where the purchase price is known and whith ex￿ed £5C(I.00 are included
in the balance sheet at acquisition value but are not deKYaciat8d.
Other Costs. Other costs are those costs not inryjrred in the undertaking of charitable
activty in furtherance of the objeds of the charrty. i.e. the provision of facilities. recreational
programmes or activities in furtheran￿ of military efficiency. They are also CA)sts incurred in the
making of grants and donations. in the costs of generating funds, i.e. the costs incurred in trading or
fundraising undertaken by the charity. or in WVeMan￿ costs.

Grants Made. (rf total wants are over 5% of the chanty's totsl expendlture).
The d)arlty made the followirvJ grant￿dOnatIons.
Grants to institutions
Name of instltutions
Purwse
Tolal number of
rants
Ivgn
Totsl amount of
NIA
Total grants to
inslitutions
0.00
Grants to Individuals
Purpose
Total number of
rants
Nen
Total amount of
rants
0.00
Total
0.00
Related Pa
Transactions & Rwnuneration and
Whilst the charity has a dose vK)rking relationship with the Amiy. there are no transactK)ns vKth the Army
which require disclosure under SORP 2005. The onty transactions made by the Charity in favour of the unit
are wholly attributable to the charitable actNities of furthering military efficiency. The Managing Twstee is
an offi¢gr or equivalent and fulfils the role as In￿be in accordancg with the applicable la￿￿ and regulations.
No expenses have been paid to the trustee. In the eV￿t that expenses have been paid to the trustee
th8se are discknsed under the Managing Trustee's comments.
isofca
ital Pro
Fixtures.
ffttings &
equipment
Motc
vehicles
Tolal
Balanc8 blf
Purchases
Sales & WIOS
reciation
Balance clf
2802.50
0.00
0.00
1081.46
1721.04
0.00
0.00
0.00
0.00
2802.50
1081.46
1721.04
io

Total Value of Investments b Cat
Ca
value
market value
atb
innin
Add additions to investrn8nts at cost
investments
Less dis
sals at ca
value
investments sold
Addl{deduct) net gainl(loss> on revaluation (gairvloss at erKI of
accounlin
riodlaudit
in
value
market value
at end of
Value £
0.00
0.00
urchased
0.00
ar
0.00
Breakdown of Market Values al
Year End
GPFI
Unrestricted
Value £
Restricted
ErKlowment
Total
value
Value £
0.00
Income
durin
ar
Value £
Value £
Investment properties
Value £
Investments listed on a recognisad
stock exchan
Investments held in unrt trusts or other
collective investrnent schemes
Investsnents in subsidiary or
connected undertakings and
com
anies
Securities not listed on a recognised
Stock Exchan
Cash held as part of the inveslment
rtfolio
Other investrnents
0.00
0.00
0.00
0.00
0.00
Total
0.00
0.00
0.00
List of Débtors
Debtor
Mess Bills Passed b Contrador
Date of Debt
31110124
Amount
90-da
1043.26
Total
' There are no amounts falling due after more than one year (delete as appropriate).
List of Creditors
1043.26
Credilor
t Cl8anin
Lost Ke
Date of Credit
Amount
31110125
31110125
800.00
65.00
Total
' There are no amounts falling due after more than one year {delete as appropriate).
Paid Em
ees
885.00
Gross wa
es
erfs National Insurance
Pension Contributions
This
ear£
Last
ear£
0.00
0.00
0.00

Totsl staff costs
0.00
Give the number of employees weré eroaged in each of the followi
This
funds
activttss:
Last
Oar
0.00
0.00
0.00
0.00
Costs of
enerati
Charitsble activities
Other
0.00
0.00
0.00
Totsl
No individual employee received a salary of over £60000.00
Governance Costs
This
ar£
La
ear£
Audit or inde
rKlent èxamination fee
10.
ReslrictedlEnd0wm￿ Funds
Give details of the movem8nts of the individual funds summarised in the restricted and endowment column
of the Statements of Financial Actwities (SOFA).
Fund N*n•
Fund
Bal WF
In¢￿an9
Resourc••
Outgo]ng
Galns
and
Fund Bal
CIF
Entertainments
Presentation
1 ITB Entertainments
2 ITB Entertainments
HQ Bn Entertainments
Functions
Livers in fund
Snowball
HQ Bn WO'S Fund
1 ITB WO'S Fund
2 ITB WO'S Fund
Tea & Coffee
Total
15293.61
6383.89
3781.92
7796.73
828.37
8320.02
4873.82
305.32
190.81
428.49
86.11
208.72
48497.81
14242.50
4050.00
1367.50
3035.00
1932.50
16950.00
4473.00
1201.00
283.00
118.00
108.00
4252.50
52013.00
10840.44
2750.89
2394.50
3450.26
2069.51
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
463.19
18695.67
7683.00
2754.92
7381.47
691.36
25230.02
4052.93
517.32
143.81
83.30
84.11
346.99
67664.90
5293.89
989.00
793.19
0.00
110.IXI
4114.23
32845.91
0.00
0.00
463.19
0.00
0.00
0.00
463.19
0.00
463.19
12

A brief explanation as to the nature and purpose of ts tharity's Reslrickny Funds is to be provided.
Nam• of Rostricted Fund
Entgrtainm8nts
of fund
Presentations
Prowde entertainment for Mess Members
1 ITB FuTrJ
Provide a ift to all Mess Members on de
rture from unit
2 ITB Fund
Cater for indNidual Bn social and team buildin
events
HQ BN Fund
Cater for iTrSividual Bn social and team buildin
events
Functions
Cater for individual Bn social and team buildin
events
radual
Livers In
accumulate funds towards ma'or functions
Snowball
Provide additional facilities and entertainments for livin
HQ Bn WO'S Fund
A social based lotte for mess members
1 ITB WO'S Fund
Provide additional facilities and entertainments for HQ Bn WO'S
2 ITB WO'S Fund
Provide addrtional facilities and entertainments for 1 ITB WO'S
Tea & Coffee
Provide additional facilities and entertainments for 1 ITB WO'S
Provide Tea Coffee & condiments frx mess membeTS
in members
11.
Herita 8 Assets.
Herttage assets that are owned by the charity but purchasedlacquired prior to 1 Apr 06 are not included in
the charity's capital property value (seé note 1.j). A r￿udescription of these assets is below:
12.
Declaration
All of the charity's commitrnents are provided for n the accounts.
No guarantees have been given to third parlies.
The charity has not received any loans that are ￿tstand1Thj at ts year-8nd and secured on assets.
The chaiity has rnt granted any loans to 1r￿￿tU110nS or companies conn8Cted with the chartty.
The charity did not make any ex*ratia pa￿nents during the year.
Sufficient resources are held in an appropriate form to enable eath fund to be applied in accordance with
the restrictions imposed.
The financial activities, assets arKI liabilities of all the tharity's ￿ncheS or sedions have been induded.
The trustees have riot charyJed year erKI date or lerw) of the charity's financial year.
The charity has no designated funds (rf there are designated funds the reason for desKJnation and when
each designated fund bs intended to b8 used by is to be stated in Ihe Managing Twstee report).
All the ¢hartty's operatK)ns are c4)ntinuing operatK)ns and there were no operations diS￿ntinUed or
acquired during the year.
No funds (un￿Stricted. designated, restricted or erKlovfflRnt) are in deficit at the balance sheet date.
The charity has ￿ intarvJible assets.
13

There were no Inter-fund loans outstandirwJ at the balance sheet dats.
None of the charity's functional fixed assets have been re-valued durlrvJ the year and the charty does not
have a policy of revaluation of these assets.
The charity has no subsidiary companie3.
The chanty has no material fixed assets which have not been captalised arKI incI￿led in the balance sheet,
No intemal transfern have occuffed <)ut of reStrIc￿end￿*Ment fvnds. In the event that a transfer has
taken pla￿, full details of the reason for the transfer are disdosed in the Managing Trustee's comments.
All investments held are investrn8nl assets in the UK unless otherwtse stated.
Noto: Where any of the declarations are not correct. are to be crossed out and detsils provided in the
Managing Trustees comments.
14

Additional comments:
New working capital sufficient for the furKI's needs.
l a¢knowl8dge that there is a need for SF*eadsl*ets lo be wd to ensure the function remains wlthin
budget and these are being used.
Mess debtors have reduced this year and there is a robust plan in placè to chase ag8d debtors.
I will liaise with Aramark to confimi their bitling prO(￿S for the rolling carpet charges and key charges as
these are rolling charges.
Insurance costs are currenlty sufficient This will be reviewed by the FM in the next financial year as a
review of everything held arKI valued is to be carried (￿L
I have no furth8r comments.
Signature".
Name:
Ca t S Philli
Appointment
Fund Manager (Regimental
Accountant Scheme) l Account
Holder (Audit Board Schemè)
15

Managlng Trustee's Annual Report and Comm•nts:
Infantry Training Centr8. Cattwid(
Wimy Barracks. Catterick Garrison. North Yorkshire. DL9 3PS
In Respect of the:
Warrant Officers & Sergeants M8SS
Charity name and Charity CommissiorblRegulalor regislered number.
Description of the charity's trusts
Unit:
Address:
1129688
This should include:
Details. including date if known of the tharity's goveming document (e.g. trusl deed. wll.
constitution etc); and
A brief exp1ar￿[tin of the ¢harity's objects.
Where applicable. you may choose to give details of any speafic investrnent powers of the charity.
MOD Constitution Document datad 0710612016 and forn￿lIy adopted at a
Mess Committee Meeting.
Govarning Document
(e.g. Trust Dead.
Constitution)
Objects of the Charity
The promotion of efficiency of the Armed FOr￿S of the Crown by the
provision and support of facilities and actNities for the efficiency and well-
bein
of seNice
50nnel.
Explain briefly how trustees are elected or appointed arKI delails of any irKluction and trustee training
attended.
Trustee selection
method
In a¢ccKdance with Queen's Regulations for the Arniy 1975, Chapter 5. the
Commanding Officer HQ Bn is deS￿nated as Managing Trustee for this
Service (Charitable) Fund.
Other Trustees RSM ITC
Trustee induction and
training
The Managing Trustee. Lt Col P J Morgan, has attended the Commanding
Officer Desbgnate Course {CODC} on 02 Jun 23.
The FurKI Manag8r Capt S Phillips completed his online evleamlng on 21 Jun
25. this being within 1 month of assuming appointment in accordance with
seTric8 Fund Regulations para 0128b.
16

Explain about what the charity is trying to do and how it is goiThJ about it. You are only required to prOv￿￿e
brief summary of th8 main activities and achrevements of the charity during the year in relation to its
objeGts.
Summary ofrnain
activities in relation to
the Charity's objects
The funds objects are based on the need to maintsin th8 moral component of
Fighting Power and Unli cohesion through the development and maintenanc6
of Regimental ethos. The maintenance of a broader Regimental ethos is
fundamental lo the way officers and soldiers are rècruited, retsin6d, and
developed. It is achieved through a combination of R8gimental dinner nights.
seasonal fijnction, and lUnd￿S to achieve cohesion and to reinforce
Regimental bond, and in wrdiasing rtems to mark important Reglmentsl
dates and events and improved the lived experience of our workforce.
Summary of main
achievements of the
Charity during the
year
In Ilne with its obj'ectives. th8 fund has supported a number of social and
sporting events this year
Summer Ball
Christrnas Ball
WO'S Team BuildirKJ
n Dinner Ntghts
Provide a brief review of th8 financial position of th& d*rity. This shoukl indude the ￿nCipal types of
income.
Financial Review
Th8 Funds finances remain healthy and there has not been an undue
accumulation of funds duriry this audit perK)d. The primary soum of income
is derived from membership subscriptions from mess members.
The Managlng Trustee should give in their report a description of the ft)Ilowing polici8s:
For the selection of investments for the d￿rity.
For detemiinirvj the level of income reserves held. stating and explainiNJ the level of
reserves held.
whe￿ grants are made by the charity, the selection of individuals and institutions who are lo
receive grants out of the assets of the charity.
Financial resenies
policy
My direction to the FM is to ensure that there is sufficient inwme to meet
expenditure. and this includes forecasting large expenditure and raising
income acCordin￿Y
1am comfortable with the lotal worth of th8 fund to rise in line with infiation.
and any exc8ss of Income over Expendrture shoukl not exceed 3% without
further explanation. I have set the financial reseNe limit to £5k', before any
expenditure is committed that will result on the fU￿j dippirKJ below this
threshohj it will
uire
rror
Investments selection
policy and
pefftimiance of those
investments.
NIA
Provide the nam8 of all trusteeslthe ManagiNJ TrLtstee(s) during the report year.
Managing Trustee's
nameltrustees, names
Lt Col P J Morgan
W01 (RSM) C O'Brien. W01 (RSM) B YourKJ
17

Serious Incidents
None
Public Benefrt
statement
This furKI wovides public benefft by assisting Servi￿ personnel to mor8
effectively perfomi their roles within the Amied Fcfces of the Crown. It does
this by providing spcKts events. adventure training. and welfare activities. This
assistsnce enables Servi￿ personnel to fa￿ the challenges and danger
associated military servi¢8 by developing and maintaining teamwork.
skills., fftness" confidence, tharacter, spirit and altitude., and morale. As a
result, the fijnd promotes the efficiency of the Armed Forces of the Crown by
enhancing the British Anny's capability to undertake the roles demanded of it
including the defen￿ of Ihe United Kingdom and lis interests.
I confim that I have paid due regard to th8 Charity Comrnission of England
and Wales's guidance on public beneffit when de¢￿ing what activiii8s the
charity should undertake.
18

Additional comments (indude any declarations whith were rK)t correct (Pg 12113))..
A w811-run fund that is vital to the rnor￿e of the EstablishmenL
Having reviewed the GPF Income over Expendriure amount for thts audit period. l am content that th8
Current level of subscriptions are suffi¢ienl to maintsin fund in a healthy stste. Therefore at the next
Mess Meeting, it is my recommendation that the mernbers vote for the level of subscrtptions to remain as
they but to be revrewed at18ast every 6 months.
Creditors should be deared morrthly: FM is lo chase Aramark for bills accordingly. Noting the Carpet
cleaning is a recurriThJ issue that could take two years to clear for an individual.
The FM should continuo to p￿Sue the I0￿￿tstandIng debts. If urwverabl8 a proposal is to be put to
' the Mess member5 to vote for writewoff adion.
Net WcKking Capital is cOr￿ldered to be al light levd.
I have no further o%nmentS.
Signature:
Name:
Lt Col PJ Mo
an
Date..
Appointrnent
COHQBnlT
19

Internal Auditor'slAudlt Board Report
-Irw8 have exarnlned the books of accounl and records from which the final accounts were
prepared and have obtsined all the information and explanalv)ns that were necessary for the purpos8 of
'mylw intemal aLKJit.
"IM8 ￿rtify that eThJ of period d)e¢ks have been conducted in accordarK* With SeNice Fund8
Regulations.
Subject to the obserrfations given belw l satisfEd that proper books of account have
been kept and that the firk21 accounts give a true and fair view of the results of transactions over the period
and of the stste of the Fund's affairs as al the date of Ihe balance sheet. Subject also to 'myl8uF
observations "l amlwwe satisfied Ihat cash and bank balan￿$ a￿1 stocks on hand have been properfy
checked at prescribed interval8 and that adequate insurance exists.
"IP•le have stamped and signed the original books of a￿)￿nI and the original records114￿ have
¢he￿ed. Al vouchers relating to this a¢￿￿nI per￿d have been cancelled.
Previous obs8p￿tiOnS "haVe1ka￿ been aGlioned (list those observallons outstsnding).
'IlW￿8Ve made the followin9 observations whilst carying out th8 intemal audit:
Exe¢utlve Summary
Th8 total fund value has increased by 48.60% {£104.599.41- £70,389.59 = £34.209.92) and within
th8 MTS financial reserved policy. The liquidity sits at 1.50 (£102,700.111 (£865.00 + £67.664.90)) this
means there 15 sufficient liquid assets for the Fund to meet its liabilitles.
Based on the material reviewed. I corKaude that the govemanrA and control of processes are
satisfactory.
Financial Ov•rvlew
Fund Income. The gross incoming resources has exceeded £100.OOD.00 in this financial year. The
fund is registered Y￿th the charity commission howevér previous recornmendations were to de-register. but
due to the fluctuation of the fund on or arourKI £100.000.00, this will be monitored and Ich)k8d at next year
as a comparison.
Llquldlty. The liquidity sits at 1.50. meaning the fund has suffici8nt I￿U￿￿ assets to meet its
10.
11.
Flxed A88ets. During th8 reporting wiod the fixed assets of th8 Sgts Mess have decreased by
38.58% (£1081.46). This decrease is discussed at paragraph 4 to thè Notes of the Accounts, an& can be
attributed to:
Straight line de1)re￿tion of £1081.46.
12.
Current Ass•ts. During Iha reporting perw)d the current assets of the fund have increased by
29.50% {£23.632.48). This is attributed to several factcws:
An increase in current account mainty from subscriptions. bar profit (Aramarf( ran bar paying
% profit to Mess) and high interest Trèasury AcLt annual intere*.
Inveslments. Nil.
13.
14.
Unrestricted Funds. GPF income exceeded expenditure by 50.40% Ihis year (£30,329.05 -
£15.286.32 = £15,042.73), income is generated from sul)scriptions and bar profits from Aramark.
20

15.
Restricted Funds. Detsiled infom)atrJn is available in the Restricted Funds analysis contained in
the FurKI Retum Summary wrthin the financ4al bundle. One point to note is:
The Functions restricted furKI has signifKanty increased in value from last year. however, a
large proporti¢)n of this is being used for the WO'S and Sgts Mess Xmas Ball 25 so will reduce.
16.
Debtors. Debt represents 1.02% of Current Assets. amountiro to £1043.26. Debtors should be
cleared as soon as possible. after 3 months they are classed as Debtors and need to be chased by
the FM. It is noted that this has de(¥eased from the last financial years aco)unts.
The FM has been advised to Chase the debtors. however overall. the debt is assessed as
low risk arKI has decreased.
There is a debt of £132.40 for Ssgt Hanlon who has now been discharged. This should be
chased by the FM as a priority.
17.
Cr•ditors. The FurKI has creditors amounting to £865.00. This is broken down as follows.. Carpet
cleaning is a rolling credit that will remain for the duration of an indivrdual's assoqnment. charged on arrival rf
they have a dog. Carpets then deaned on departure and billed to Regtl Acd On￿ deaned. Keys remain
outstsnding, the FM has been advised to liaise with Mess Manager to detennine thèir process for ordgrtng
repla￿rn8nt of lost keys arKI subsequent billing to the Regd ACCL
Control Moasuros
18.
During the reporting period the continuous audlt has eslablished that the vouchers audited
demonstrated that the FM and comrnittee were correctty observing the operating praCti￿S detailed withing
the Constitution and the Charter.
P8riodic property thecks have been CA)mplele throughout the year. and the FM is content with the
valuations.
20.
The Fund Manager is satisfied that ts current insurarKX levels are appropriate.
Signature:
Name".
MsSBa
Dale:
21TB
21

CorndlS02 SPS- Ind•pend•nt Examlnorfs R•port on the Accounts. and Commènts
eclive Res
nsibililles of Trustees and Examiner
The Charity's Trustee5 are responsible for the preparation of the a￿)unts. Th8 Charity's Trustees
consid8r that an audit is not required for this year (under section 43(2> of th8 Chariti8s Act 1993 (the Act)
and that an independent examination is needed.
It is my respowbilty to:
Examine the ac(x)unts (under section 43(3Xa) of ts Act).
Follow the procedures lakl down in the General DireGtK)ns given by the Charity
Commissioners {under section 43(7)(b) of the Act).
State whether partlcular malters have ￿)me to my attention.
ndent Examinerfs Sla
asls of Inde
My examination was carried out in acc<)rdance wtth Gerwal Direclions glven by the Charity
Commissioners. An examination includes 8 of the accountir¥J records kept by the charity and a
comparison of the accounts wesented wth those records. It also Includes consideration of any unusual
items or disdosures in the accounts and seeking explanations from the trustees corKemirKJ any such
matters. The procedLres underteken do not txovide all the evid8nce that would be required in an audit. and
onsequ
ntFy I do not express an audlt opinion on th8 accounts.
ent
r's S tament
In connectbon with my examinatlon. no matter has come to my attention (other than that di5¢1osed
overleaf):
lthich gives me reasonable cause to believe that in any material réspect the requirements:
{1)
To keep accounting records in aC(than￿ wtlh section 41 of the 1993 Act:
To prepare accounts which accxyd with the a￿nting rewrds and comply wtth the
acwunting requirements of the A￿.
{2)
have not been met.
To which, in my opinion. attent￿￿ $￿Uld be dravm in order to enable 8 proper
understsndlng of the accounts to b8 reached.
. Delete as applicable.

Titie of Trading
Account
Peri*ntsge Profit
Current
Previous
25

PERCENTAGE PROFrr CALCULATOR
(Internal use only- not required by the diarity regulator)
OLD
co
TOFGO
DS
Enter tho FIRST LINE total figurn from thè
LEFT-HAND page of tho AB 397.
Enter the total amount of EXPENSES charg•d.
(2)
DEDUCT figure {2) from figure (1).
Enter the total amount of gcKKls DISPOSED
OF AT COST (Mtss gu￿ts. Writs offs etc)
Ent8r the value of th• CLOSING STOCK
At COST PRICE.
(3)
(4)
ADD flgure {3) to flgwe {4).
OSTOFG
DS SOLD
INCOME FROM SALE
Enter the FINAL total from the
RIGHT-HAND page of th• AB 397
(5)
Enter figuro B from abovo
16)
DEDUCT figure (6) from figurn (5).
PROF
Enter In¢om• from Salo8- FIGURE D
17)
Enter Cost of Goods Sold- FIGURE C
DEDUCT figure (81 frthn figur• (7).
PERCENTAGE PROFif Is THEREFORE:
EX100
(To Iwo docimal plac08)
CROSS CHECK: FIGURE E (GROSS PROFIT) DEDUCT EXPENSES CHARGED = AB397 PROFIT
(NET PROFIT)
Tradlng Account dotails:
24

ComdlS02 SPS- Indwndenl Examln•rfs Repwt on the Accoun￿ and Commgnts
Disdosure Se¢tlon (Only to be completed rf the examiner needs lo highlight material
problemsldlscrepancies)
Give here brief details of any items that the examiner wths to disc105e:
ComdlS02 SPS Commen
% fvJk AS4/J
h-.5 r,""
sp ￿ SO-.
I-J
Indepèndent Examinerfs Sw3na
Name:
Date:
AppointmenL'
S02H
North Bde
23