# _**WARRANT OFFICERS’, SENIOR RATINGS’ and SENIOR NON COMMISSIONED OFFICERS’ MESS**_
## _**HMS EXCELLENT**_
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **For Period**
**1 November 2021 to 31 October 2022**
**Registered Charity No. 1129720**
## **Trustees’ Annual Report and Comments**
Warrant Officers’, Senior Ratings’ and Senior Non-Commissioned Officers’ Mess HMS EXCELLENT
Charity Registered No: 1129720 Covering Accounting Year: 1 November 2021 to 31 October 2022 Address: HMS EXCELLENT Whale Island Portsmouth PO2 8ER Governing Document: Constitution (Mess Rules) Objects: 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 HMS EXCELLENT and lodger units located on Whale Island. Trustee: Commander S Turnbull MA Royal Navy (until 2 October 2022) Commander S Gale Royal Navy (from 3 October 2022) Trustee selection method: Appointed as such by the Naval Secretary. Bankers: Lloyds Banking Group North End, Portsmouth RBS/Holts Farnborough GU14 7NR Independent Examiner: Peter 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 social programme largely funded by profits from the bar and other trading activities. Financial Review: Despite the losses seen this year, the mess funds were healthy as funds accumulated during Covid allowed the committee to heavily subsidise functions. However, this should be a one-off expenditure as it cannot continue to lose subsidise at this level. Membership will fall in the coming year leading to reduced income whilst at the same time inflationary pressures will see the running costs of the mess increase significantly.
The fund was worth £88.1K having fallen by £13.1K. The total worth included property and stock valued at £16K. Bank and deposit assets of £70.3K easily covered liabilities of £12.2K.
Investment Selection Policy: No investments were held.
Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. Reserves of £16.6K are held in a deposit account. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The 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 Commander S Gale Royal Navy. Appointment Commanding Officer and Sole Managing Trustee Date 19 December 2022
## **Independent Examiner’s Report to the Trustee of the Warrant Officers’, Senior Ratings’ and SNCOs’ Mess HMS Excellent.**
I report on the accounts of the Charity for the year ended 31 October 2022 which are set out in pages 1 to 6.
## **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:
- examine the accounts under section 145 of the 2011 Act;
- 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
- 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 statement**
In connection with my examination, 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 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
19 December 2022
## **HMS EXCELLENT WOs, SRs & SNCOs MESS FUND**
## **Registered Charity No 1129720**
## **BALANCE SHEET**
**31-Oct-22**
|_Fixed Assets_
_Note_
Property
7
_Current Assets_
Stocks
8
Mess Subscriptions due
Misc Debtors & Prepayments
9
Cash& Floats
Current Accounts
Charities Deposit A/C
_Liabilities_
Creditors
10
Net current assets
Net Assets|5,858.35
£
7,296.83
£
2,733.76
£
3,912.44
£
53,719.76
£
16,631.69
£
90,152.83
£
12,213.06
£
12,213.06
£|10,147.00
£
_10,619.00_
_£_
_6,640.42_
_£_
_7,579.80_
_£_
_9,030.04_
_£_
_8,971.26_
_£_
_56,928.16_
_£_
_16,533.76_
_£_
_105,683.44_
_£_
_15,107.52_
_£_
_15,107.52_
_£_
77,939.77
£
_90,575.92_
_£_
88,086.77
£
_101,194.92_
_£_
_31-Oct-21_|
|---|---|---|
> Approved on 19 December 2022 Signed on Original Commander S Gale Royal Navy
Sole Managing Trustee
1
XSRBSOct22ZBALANCE SHEET
## **HMS EXCELLENT WOs, SRs & SNCOs MESS FUND**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **For Year ended 31 October 2022**
|**Income from:**
_Notes_
Charitable Activities
Other Trading Activities
Investments
Total
3
**Expenditure on:**
Raising Funds
Charitable Activities
Total
4
Net income (expenditure)
Previous Year Corrections
Net movement in Funds
Total funds brought forward
Total funds carried forward|140,050.44
£
11,356.24
£
166.61
£
151,573.29
£
10,259.41
£
154,422.03
£
164,681.44
£
(13,108.15)
£
-
£
(13,108.15)
£
101,194.92
£
88,086.77
£|_Year to 31 Oct 21_|
|---|---|---|
|||_64,528.65_
_£_
_6,044.79_
_£_
_7.67_
_£_
_70,581.11_
_£_
_5,033.61_
_£_
_49,515.26_
_£_
_54,548.87_
_£_
_16,032.24_
_£_
_(11,544.07)_
_£_
_4,488.17_
_£_
_96,706.75_
_£_
_101,194.92_
_£_|
2
## **HMS EXCELLENT WOs, SRs & SNCOs MESS FUND**
## **NOTES TO THE ACCOUNTS**
## **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
## Incoming resources
a. Donations are included in the Statement of Financial Activities (SOFA) when the mess becomes entitled to the donation or grant and it is reasonably certain that it will be received.
- b. Incoming resources from fund raising are reported gross in the SOFA
- c. Intangible income is not included in the accounts.
- d. The mess receives no unpaid volunteer help.
- e. Investment income is included in the accounts when receivable.
## Expenditure and liabilities
a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Mess to the expenditure.
## Assets
a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £50. They are valued at cost or a reasonable value on receipt. The Mess does not have a policy of revaluation. Depreciation is monthly, straight line and over the estimated life of the item. b. Stocks are valued at the lower of cost or market value.
## **Note 2 - Investments**
The mess has no investments
## **Note 3 - Income from**
|_Charitable Activities_
Mess Subscriptions
Associate Mess Subscriptions
Bar Sales
Mess Functions
Private Functions - Mess Members
Family Rooms
Misc Income
_Other Trading Activities_
Private Functions - Non Mess Members
Tablecloth Hire
Facilities Hire
Mess Port
Mess Shop
_Investment Income_
Interest Received
**Total Income**|52,342.85
£
640.00
£
55,864.90
£
15,816.48
£
12,661.01
£
360.00
£
2,365.20
£
8,775.84
£
205.46
£
724.38
£
1,376.83
£
273.73
£|_Year to Oct 21_
_43,330.68_
_£_
_615.00_
_£_
_15,679.15_
_£_
_688.80_
_£_
_4,191.20_
_£_
_-_
_£_
_23.82_
_£_
140,050.44
£
_64,528.65_
_£_
_4,177.59_
_£_
_-_
_£_
_120.00_
_£_
_1,409.67_
_£_
_337.53_
_£_
11,356.24
£
_6,044.79_
_£_
166.61
£
_7.67_
_£_
151,573.29
£
_70,581.11_
_£_|
|---|---|---|
3
XSRBSOct22ZSOFAI
## **Note 4 - Expenditure**
|_Raising Funds_
Private Functions - Non Mess Members
Mess Port
Mess Shop
_Charitable Activities_
Trading Costs
Entertainment & Functions (from tickets)
Private Functions - Mess Members
Function Subsidies
Bar Costs
Associate Member Refunds
Additional VAT
Mess Running Costs
Minor Functions
Xmas Draw Subsidy
Mess Guests
TV Video & Audio
Newspapers
Coffee
Water Dispense Machine
Dining Hall Extras
Insurance & Trophy Hire
Grants
Welfare Grant
Flowers & Presentations
Leaving Gifts
Performmg Rights
Repairs, Renewals & Improvements
Misc Expenditure
Governance Costs
Account Examination
Support Costs
Sage/IT
Mess Bill write off
Postage, Printing & Stationery
Bank and Card Charges
Commiittee
Depreciation
Total Expenditure|8,775.84
£
1,238.35
£
245.22
£
15,816.48
£
12,661.01
£
26,880.71
£
43,765.94
£
665.00
£
1,558.00
£
2,301.72
£
3,267.50
£
1,932.60
£
7,221.58
£
686.30
£
24,655.43
£
480.31
£
144.50
£
951.26
£
100.00
£
500.00
£
280.48
£
46.64
£
696.32
£
1,438.78
£
10.50
£
2,180.00
£
164.98
£
75.00
£
119.90
£
2,065.10
£
179.99
£
3,576.00
£|_Year to Oct 21_
_4,177.59_
_£_
_631.16_
_£_
_224.86_
_£_
10,259.41
£
_5,033.61_
_£_
_688.80_
_£_
_4,191.21_
_£_
_2,202.95_
_£_
_10,738.41_
_£_
_-_
_£_
_-_
_£_
_522.21_
_£_
_-_
_£_
_153.98_
_£_
_6,285.55_
_£_
_328.50_
_£_
_10,708.88_
_£_
_300.00_
_£_
_-_
_£_
_946.26_
_£_
_75.00_
_£_
_1,000.00_
_£_
_217.91_
_£_
_-_
_£_
_430.82_
_£_
_2,112.00_
_£_
_72.80_
_£_
_2,170.00_
_£_
_164.98_
_£_
_-_
_£_
_-_
_£_
_1,644.94_
_£_
_122.11_
_£_
_4,437.95_
_£_
154,422.03
£
_49,515.26_
_£_
164,681.44
£
_54,548.87_
_£_|_Year to Oct 21_
_4,177.59_
_£_
_631.16_
_£_
_224.86_
_£_
10,259.41
£
_5,033.61_
_£_
_688.80_
_£_
_4,191.21_
_£_
_2,202.95_
_£_
_10,738.41_
_£_
_-_
_£_
_-_
_£_
_522.21_
_£_
_-_
_£_
_153.98_
_£_
_6,285.55_
_£_
_328.50_
_£_
_10,708.88_
_£_
_300.00_
_£_
_-_
_£_
_946.26_
_£_
_75.00_
_£_
_1,000.00_
_£_
_217.91_
_£_
_-_
_£_
_430.82_
_£_
_2,112.00_
_£_
_72.80_
_£_
_2,170.00_
_£_
_164.98_
_£_
_-_
_£_
_-_
_£_
_1,644.94_
_£_
_122.11_
_£_
_4,437.95_
_£_
154,422.03
£
_49,515.26_
_£_
164,681.44
£
_54,548.87_
_£_|
|---|---|---|---|
||||_54,548.87_
_£_|
## **Note 5 - Paid Employees**
- a. No wages were paid.
- b. There were no employees 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. There were no related party transactions, although the fund makes an annual contribution to the Welfare Fund which has the same trustee.
- c. There are no amounts due to or from the Sole Managing Trustee
4
|**Note 7 - Tangible Fixed Assets - Property Account**|**Note 7 - Tangible Fixed Assets - Property Account**|**Note 7 - Tangible Fixed Assets - Property Account**|**- Fixtures & Fittings**|
|---|---|---|---|
|Property Valuation as at 1 Nov 21|£|10,619.00
||
|Additions|£||3,104.00
|
|Depreciation/Disposals|£||(3,576.00)|
|Property Valuation at 31 Oct 22|£|10,147.00||
|**Note 8 - Stocks**||||
|Bar|£||3,587.60
|
|Mess Port|£||1,451.20
|
|Mess Shop|£||819.55|
||£||5,858.35|
|**Note 9 - Miscellaneous Debtors and Prepayments**|**Note 9 - Miscellaneous Debtors and Prepayments**||
|---|---|---|
|Bar Sales in Hand|£|86.29
|
|DIO-Op Bridge|£|1,295.87
|
|Interest Accrued|£|23.00
|
|Trophy Hire Prepaid|£|28.00
|
|Drag Artiste (Mid Week Function)|£|250.00
|
|Christmas Ball 2022 Expenditure|£|467.60
|
|Insurance prepaid|£|373.00
|
|PRS/PPL prepaid|£|210.00|
||£|2,733.76|
|**Note 10 - Creditors falling due within one year**|||
|Bar - BOC|£|50.65
|
|Christmas Ball 2022 Ticket Income|£|2,297.43
|
|Xmas Draw tickets prepaid|£|1,307.52
|
|Annual Welfare Grant|£|500.00
|
|PNIE|£|545.00
|
|Function Deposits|£|4,148.70
|
|Oktoberfest - ESS|£|692.10
|
|ESS Bar Snacks|£|125.31
|
|Soundnet|£|84.00
|
|Charity Bottle|£|271.89
|
|Meat Raffle|£|69.61
|
|Corp Birthday|£|534.05
|
|VAT|£|(40.95)
|
|Additional VAT|£|1,558.00
|
|Dry Cleaning|£|69.75|
||£|12,213.06|
**Note 11 -** There are no restricted or designated funds.
## **Note 12 - 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 financial year.
b. All the fund's operations are continuing operations.
c. The fund has no marketable intangible assets
- d. There were no interfund loans outstanding at the balance sheet date.
- e. 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.
f. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.
5
## **Bar Trading Account**
|Sales
Sales at cost
Opening Stock at 1 Nov 21
Add: Purchases
Less: Closing Stock at 31 Oct 22
Total Cost of Sales
**Gross Profit**
Gross profit to sales (excl at cost)
Gross profit to all sales
Gross profit to cost of sales (ie av mark up)
Bar Expenses:
Spoilage/Spillage/Pipeclean
Bar Sundries
**Total Bar Expenses**
**Net Profit**
-------
**Port Trading Account**
Port Sales
Less cost of Sales
Profit
-------
**Shop Trading Account**
Shop Sales
Less cost of Sales
Profit|12 months to
4,980.09
£
37,924.14
£
42,904.23
£
(3,587.60)
£
30.5%
29.6%
42.1%
1,943.72
£
2,505.59
£
-------------------------
-------------------------|12 months to|31 Oct 22
_12 months to 31 Oct 21_
54,215.81
£
_14,602.30_
_£_
1,649.09
£
_1,076.85_
_£_
55,864.90
£
_15,679.15_
_£_
_4,283.60_
_£_
_9,466.27_
_£_
_13,749.87_
_£_
_(4,980.09)_
_£_
39,316.63
£
_8,769.78_
_£_
16,548.27
£
_6,909.37_
_£_
_47.3%_
_44.1%_
_78.8%_
_810.91_
_£_
_1,157.72_
_£_
4,449.31
£
_1,968.63_
_£_
**12,098.96**
**£**
_22%_
**_4,940.74_**
**_£_**
_34%_
---------------------------------------------------
1,376.83
£
_1,409.67_
_£_
(1,238.35)
£
_(631.16)_
_£_
138.48
£
_778.51_
_£_
----------------------------------------------------
273.73
£
_337.53_
_£_
(245.22)
£
_(224.86)_
_£_
28.51
£
_112.67_
_£_|
|---|---|---|---|
6
XSRBSOct22ZBAR
# _**WARRANT OFFICERS’, SENIOR RATINGS’ and SENIOR NON COMMISSIONED OFFICERS’ MESS**_
## _**HMS EXCELLENT**_
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## **For Period**
**1 November 2021 to 31 October 2022**
**Registered Charity No. 1129720**
## **Trustees’ Annual Report and Comments**
Warrant Officers’, Senior Ratings’ and Senior Non-Commissioned Officers’ Mess HMS EXCELLENT
Charity Registered No: 1129720 Covering Accounting Year: 1 November 2021 to 31 October 2022 Address: HMS EXCELLENT Whale Island Portsmouth PO2 8ER Governing Document: Constitution (Mess Rules) Objects: 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 HMS EXCELLENT and lodger units located on Whale Island. Trustee: Commander S Turnbull MA Royal Navy (until 2 October 2022) Commander S Gale Royal Navy (from 3 October 2022) Trustee selection method: Appointed as such by the Naval Secretary. Bankers: Lloyds Banking Group North End, Portsmouth RBS/Holts Farnborough GU14 7NR Independent Examiner: Peter 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 social programme largely funded by profits from the bar and other trading activities. Financial Review: Despite the losses seen this year, the mess funds were healthy as funds accumulated during Covid allowed the committee to heavily subsidise functions. However, this should be a one-off expenditure as it cannot continue to lose subsidise at this level. Membership will fall in the coming year leading to reduced income whilst at the same time inflationary pressures will see the running costs of the mess increase significantly.
The fund was worth £88.1K having fallen by £13.1K. The total worth included property and stock valued at £16K. Bank and deposit assets of £70.3K easily covered liabilities of £12.2K.
Investment Selection Policy: No investments were held.
Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. Reserves of £16.6K are held in a deposit account. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The 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 Commander S Gale Royal Navy. Appointment Commanding Officer and Sole Managing Trustee Date 19 December 2022
## **Independent Examiner’s Report to the Trustee of the Warrant Officers’, Senior Ratings’ and SNCOs’ Mess HMS Excellent.**
I report on the accounts of the Charity for the year ended 31 October 2022 which are set out in pages 1 to 6.
## **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:
- examine the accounts under section 145 of the 2011 Act;
- 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
- 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 statement**
In connection with my examination, 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 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
19 December 2022