2025-05-31-accounts - College Hall Officers' Mess Raf Cranwell

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z CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From Period start date 1st June 2024 To Period end date 31st May 2025 Charity name: College Hall Officers’ Mess RAF Cranwell

Charity registration number: 1129825

Objectives and Activities

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |I| |Summary|of the|purposes|of ||Para|1.17|Service|Funds|objects|are|concerned| |the|charity|as|set|out|in|its|with,|‘The|promotion|of|military| |governing|document|efficiency|of the Armed|Forces|of the| |.|Crown’.| |This|object|presents|the|Trustee|with| |wide|powers,|enabling|them|to|provide| |charitable|assistance|to|all|elements|of| |the|Royal|Air|Force|Community;| |internal|subsidy|of mess|activities|and| |grant-making|are|the|Royal|Air|Force| |.|;|Cranwell,Officers’|MessCollege(CHOOM)Hall|OACTUprincipal| |means|of delivering|this|charitable| |assistance.| |The|Royal|Air|Force|Cranwell|CHOOM| |has|three|aims|set|by|the|Trustee:| |Encourage|esprit|de|corps| |by|enabling|serving|Mess| |members|to|mix|together| |in|both|formal|dining| |situations,|and|informal| |:|social|activities|so|as|to| |help|keep|service| |traditions|alive|and| |encourage|the|well-being| |of the|Mess|community.| |||ii.|Encouraging,|supporting|and| |facilitating|the| |development|of|sport|to| |raise|standards|and|to| |promote|the|link|to|fitness,| |teamwork|and|personal| |.|development|through| |sportinge|activity|and| |opportunities.| |Supporting|facilities|and|capital|projects| |to|enable the|best|possible|provision|for|

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			the Royal Air Force Cranwell
			community.
Summary ofthe main Para activities in relation tothose	‘"° purposes forthe public		1.17and
benefit, in particular, the			carry out the Royal Air Force
activities, projects or services identified in the			contribution to the Defence ofthe United Kingdom and its interests.
accounts.			Service Funds are established forthe
			benefit ofService personnel to
			promote military efficiencywhich
			underpins esprit de corps and team
			working, and they help to encourage
			personnel to develop the character,
			spirit and attitude to face challenges
			and danger associated with military
			service. As a result the Fund derives a
			benefit to the general public in helping
			to provide personnel who are
			motivated, have high morale and are
		_	willing to serve the needs oftheir
			times.
Statement confirming	Para	1.18	The above statement has been agreed
whether the trustees have had regard to the guidance issued by the Charity omissionon public			by RAF AirCommand HQ Service Funds staffand the Charity Commission. With assistance issued fromAirCommand staff, thetrusteehas paid due regard to the guidance issued
			by the Charity Commission on public
			benefit.
Additional information (optional)
You may choose to include further statements where relevant about:	80RPreference TheMesscommitteemeetsmonthlyto
Policy on grantmaking	Para1.38		decideonthesupport givento requests forassistance. Requests forassistance
			for activities are decided based on the
			merits or the individual bids. Activities
			requesting assistance are asked to ©
			provide financial details ofan fund held
			by them.
Policy on social investment	para 1.38
including program related
investment
Contribution made by
volunteers	Para 1.38
ee		es

;

Achievements and Performance

	a
			The Mess arranged a number offormal
.		Summaryofthe main achievements ofthe charity,	Para 1.20 ,
	identifying the difference the		for newly commissioned officers in the
	charity’s work has made to		royal air force, in order to meet the aim
	the circumstances of its		ofpromoting espirit de corps. These
	beneficiaries and anywider		activities received subsidies to the
	benefits to society as a whole.		overall cost with members attending paying the remaining cost ofthe —
			function or event. Guests ofmembers
			paid the full economic cost for
			attending these functions, receiving no subsidies from Mess funds but a
			number ofguests ofthe Mess were
			invited free ofcharge and the.
			attendees to the function subsidies the
			cost oftheir attendance.
			CHOOM hosted functions for the
			benefit of its members witha total of £47,555.00 in subsidies towards the
			costs.
			The following grants were made forthe
			collective benefit of all members and -
			supporting the morale of Station ©
			personnel; Battle of Britain £1000,
			Oktoberfest £250, Burns Night £500.00,
			ChristmasDraw£2875.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set	Para 1.41
activities against objectives
set	Para 1.41
Investment performance
against objectives	Para 1.41
ome

Financial Review

financial position atthe end		Has it made unplanned surplus or loss?
ofthe period		No
Statement explaining the	Para 1.22	The Royal Air Force Cranwell College
policy for holding reserves statingwhythey are held		Hall OACTU Officers' Mess Funds needsa low level of reserve due to its
		role as a grant making charity and
		having few operational or staff
		commitments.
		Operating reserves are periodically
		held to cover the following; PPL and
		PRS license fees, and VAT liability.
		The Fund holds a Contingent Liability
		thatwas provided by the Royal Air
		Force, Central Fund (RAFCF) asa start-
		up fund. This permanent endowment is
		to maintain its value and be returned to
		the RAFCF should the Fund close or is
		requested back.
reserves Details offund materially in	Para 1.24 deficit .
		most banked funds...
		Ifanyfunds are in deficit an explanation
		must be given ofwhy this has occurred
		and what will be done to correct the
		situation.
Explanation ofany	Para 1.23	Atthe date ofapproving the report and
uncertainties about the charity continuing asa		accounts, there are nouncertainties aboutthe charity's ability to continue as
goingconcern		agoingconcern. :

Additional information (optional)	Additional information (optional)
You may	choose to include further statements	where relevant about:
		The principal funding is received from
		subscriptions from Mess members
The charity’s principal sources offunds (including		Para 1.47
any fundraising)
		Additional monies are occasionally
		pooled with contributions from the Royal
		Air Force Cranwell WOs' & Sgts; Mess,
		other Officers' Messes and JRWF
		where joint projects are conducted.
Before is to protect the fund’s capital, which

. Structure, Governance and Management

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Investment policy and Para 1.46 includes the contingent liability to the
objectives including any RAF Central Fund and to show growth
social investment policy broadly in line with the prevailing overall
adopted rate of inflation each year.
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|Adescription ofthe principal | Para 1.46
risks facing the charity| |---| |Le
es|

Description of charity’s
trusts:
Typeofgoverningdocument	Para 1.25 (rust deed, royal charier}
constituted?		associations.
Trusteeselectionmethods —_	Para 1.25 including details ofany constitutional provisions e.g. election to postorname of any person orbody entitled to appointone ormore trustees . .
		Headquarters AirCommand, Royal Air Force High Wycombe.
Additional information (optional) You may choose to include furtherstatementswhere Policies and procedures adopted forthe induction Para 1.51 and training of trustees		where relevant about: The Trustee delegates the day to day managementand control ofCollege Hall Officers' Messtogetherwiththe authorityforthedisbursement of. grants to a management committee chaired by the President ofthe Mess
		Committeewho is appointed bythe Trustee. Members ofthe committee
		are appointed from each ofthe
		functional areas or sections on the
		unit. However, all management decisions, acquisitions and expenditure are subject to the Trustees’ approval by signature in the minute book.
	,	Committee meetings take place each month. The budget forthe next financial year is set in May bythe committeeforapprovalby themess

;

__ Additional information (optional)

		members at a General Meeting. The
		Annual General Meeting ratifies the
		annual audited accounts ofthe Mess.
		Minutes are taken at each Committee
		and General meeting and circulated”	-
		electronically to reach the Trustee within 10 working days ofthe meeting
		for his approval.
		As Trustee of all Service Funds at
		Royal Air Force Cranwell, the Station Commander also has responsibility for
		3 other separately run Service Fund registered charities, namelyYork House Officers' Mess, Daedalus
		Officers' Mess, WOs'
	.	& Sgts' Mess and a numberofother sport/society/welfarefunds termed ‘banked funds’, which are accepted
		charities.
		The Trust has given consideration to
		the major risks towhich the charity is
		exposed and satisfied himselfthat
		systems orprocedures are established
		in orderto manage these risks. This is
		done through the means ofa Service
		Funds Internal Audit Board, convened
		at the start ofeach financial year, to
		carry outan internal arithmetical and
		management audit ofthe charity. In
		addition, the Trustee maintains and
		reviewsa risk register detailing those
		areas which may give rise to concern
		presently and into the future.
The charity’s organisational
structure and any wider network with which the	Para 1.51
charity works
Relationship with any roma ~	low

Reference and Administrative details

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|||||||||| |---|---|---|---|---|---|---|---|---| |.|Charity|name|College|Hall|Officers’|Mess|RAF|Cranwell| |Othername the charity uses|[CHOOM| |Registered|SSCS| |Charity’s|principalcharitynumberaddress|[1129825College|Hall|Officers'|Mess —|Service|Funds|s—~—~—S| |Royal|Air|Force|Cranwell| |Sleaford,|Lincolnshire| |NG34|8HB|

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Names of the charity trustees who manage the charity

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |4|T|Jessup)|Stn|Commander|From|26|January 2023|| Appointment|of Station| |to|25|January|2025|Commander|is|controlled| |2|M Thornton|Stn Commander|||_| Fromto|present 25 Januarydate|2025|Ryanning ming|orao|r|ganisationote|a'| |P|HQ|Air Command.|

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Corporate trustees — names of the directors at the date the report was approved

Name of trustees holding title to property belonging to the charity

|Trusteename |ifnotforwholeyear|——~—~—SsS~CS~S;«CS«S~‘C~SY‘Dates acted

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||||||||| |---|---|---|---|---|---|---|---| |Funds|held|as|custodian|trustees|on|behalf|of others| |Description|of the|assets|None|;| |held|in|this|capacity| |Name|and|objects|of the| |charity|on|whose|behalf the| |assets|are|held|and|how|this| |falls|within|the|custodian| |charity’s|objects| |Details|of arrangements|for| |safe|custody|and| |segregation|of such|assets| |from|the|charity’s|own| |assets|

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Additional information (optional)

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.
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Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Full name(s)|Wg Cdr Matthew Thornton .
Position (eg Secretary, ;|RAF Cranwell
Chair, etc) |Station Commander
Date LS feb 26
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||
CHARITY COMMISSION
A
ey
FOR ENGLAND ANO WALES
{|College Hall Officers' Mess
CharityNo
~
RAFCranwell
arityNo
1129825
Annualaccounts forthe period
Period start
Period end
date
01 Jun2024
date
31 May2025|College Hall Officers' Mess
CharityNo
~
RAFCranwell
arityNo
1129825
Annualaccounts forthe period
Period start
Period end
date
01 Jun2024
date
31 May2025|College Hall Officers' Mess
CharityNo
~
RAFCranwell
arityNo
1129825
Annualaccounts forthe period
Period start
Period end
date
01 Jun2024
date
31 May2025|gone.
oe
a
a
aa
Pomc
eRea| |---|---|---|---|---| |Section A|||Statement of Financial Activities|| |.
Recommendedcategories by
activity||oO
&8
32|.
Unrestricted
Restricted
Endowment}
Totalfunds
funds
funds
funds
:|PriorYear
funds| ||||£
£
£
£|£| |Incoming resources (Note 3)|||FO1
F02
FO3
Fo4|FO5| |Income and endowments from:||||| |||||.| |Charitable activities||$02|241,505
1600};s+|
243,105|270,563| |Investments||0
S
-||| |Other
Resources expended (Note 6)
Expenditureon:
Raising funds
Charitable activities
'|Total|ADs
so7| 241,540]
4,600]243,140]
270,563
FY
FY
sofPe
$09
219,492
1,600};
ss-|
221,092
278,909||| |Other|Total|oe
st2||es
ee)
219,492|
1,600]
=|
221,092 ||eee
278,909| |Netincome/(expenditure) beforeinvestment
gains/(losses)|investment|513|22,048
22,048|(8,346)| |Netgains/(losses)on investments||$14|(973)lo
ae
(373)|3,148| |Netincome/(expenditure)|816||21,075{
|
21,075|5,198| |Extraordinary items (Note 7)||sis{|(176,924)-]-Y
69240||| |Transfers between funds
|
Other recognised gains/(losses):
Gainsand(losses)onrevaluation offixedassets forthe
charity’s own u e||s7fPf
P|
:
4
a a||| |Netmovementin funds||820|(155,849),=||
(485,849)|(5,198)| |Total funds broughtforward
Totalfundscarriedforward||$21
s22||684,354{/—-|
~——-39,197
723,551
°
528,504;=-|
~——-39,197
567,701|728,749
723,551|

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 1 of 52

	Section B		Balance Sheet
	College Hall Officers’ Mess RAF Cranwell at31 May2025	2 & So am	Unrestricted Restricted Endowment	Totalthis funds income funds year funds
			£ £ £ £	£
-	Fixed assets Intangibleassets (Note 15) Tangible assets (Note 14) Heritageassets (Note16) Investments (Note 17) Total fixedassets Currentassets Stock (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash atbankand inhand (Note 24) Totalcurrentassets	FO1 FO2 FO3 F04 FO5 perf] B02 418,800	-	—_-
	Creditors: amounts falling duewithin one year (Note 20) Cash atbank and in hand (Note 20)	—,,,, BOox	29,819 29,819 879]ted] 8,796	30,969
	Totalcurrentliabilities	812	33,615	-
	Netcurrentassets/(liabilities)	312	100,862;=-	. =
	Totalassetsless currentliabilities	813	528,504;=	39,197 567,701
			me
	Creditors: amounts falling due after	B14
	one year (Note 20) Provisions forliabilities	es	[	CE
	Totalnet assetsorliabilities Fundsof the Charity	es		528,504
	Endowmentfunds (Note 27) Restrictedincomefunds(Note27)	B17 B18	39,197 39,197 [
	Unrestricted funds	B19	519,211 519,211	675,061
	Revaluation reserve Totalfunds	B20 521	9,293	«9,293
	Signed byone ortwo trustees on behalf of all the trustees		: Signature Date ofapproval
			Wing CommanderM Thornton
	CollegeHallOfficers'Mess		:

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

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Section C

Statement of Cash Flows

RAF Cranwell

College Hall Officers’ Mess RAF Cranwell Year to 31 May 2025

;

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Net movement|in|funds|generated|from|operations|155,849| |Depreciation|in|the|year|5,000| |Disposal|of|Fixed|Assets|176,924| |Revaluation|of|Fixed|Assets|-| |Movement|in|Stocks/Inventories|-| |Movement|in|Debtors/Receivables|37,946| |Movement|in|Creditors/Payables|(1,150)| |Net movement|in|assets|and|liabilities|218,720| |Net cash|generated|from|operations|62,871| |Investing|Activities| |Investment|in|Fixed|Assets|(3,204)|.| |Changes|in|Investments|973| |Total|for|Investing|Activities|(2,231| |Financing|Activities| |Repayment|of|Loans|-| |Total|for|Financing|Activities|P|| |Total|movement|in|Cash|at|bank|and|in|hand|60,640| |Cash|at|bank and|in|hand|(Note|24)|40,330| |Cash|at|bank and|in|hand|(Note|20)|(Overdraft)|(904)| |Cash|at bank and|in|hand|B/fwd|01|Jun 2024||39,426]—| |Cash|at bank and|in|hand|(Note|24)|108,861| |Cash|at|bank and|in|hand|(Note|20)|(Overdraft)|(8,796)| |Cash|at|bank and|in|hand|C/Fwd|.|31|May 2025|100,065|

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College Hall Officers' Mess RAF Cranwell . Year Ending 31 May 2025

Page 3 of 52

Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

: ,

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their ® accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

® and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

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Y
es
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-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable”, if appropriate:

An explanation as to those factors that support
the conclusion that the charity is a going	NA
concern;
Disclosure ofany uncertainties that make the going concern assumption doubtful:	N/A
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees prepared the accountsand the reasonwhythe	N/A
charityisnotregardedasagoingconcern.

‘

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 4 of 52

Section D

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Notes to the accounts
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1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

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* Tick as appropriate
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and :
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP. N/A
1.4 Changes to accounting estimates :
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes" -Tick as appropriate
No |
Please disclose: ;
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or :
more future periods.
N/A
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;

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

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Section D

Notes to the accounts

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes" * .Tick as appropriate
No ed
Please disclose:
. m me " m— er roe ~
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and ‘
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
. N/A
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‘

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 6 of 52

Section D

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. Notes to the accounts
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Note 2

Accounting Policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £

Fund balances as previously stated Adjustments:

Fund balance as restated CTC - | - 4d

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of period . £ Net income/(expenditure) as previously stated . Adjustments: , Previous period net income/(expenditure) as restated :

;

. College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

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			Section D		Notes to the accounts
			Note2		Accounting Policies
			Thisstandard listofaccountingpolicieshasbeenappliedbythecharityexceptforthoseidentified, "No"or"N/a". Wherea			differentor
					additionalpolicyhasbeen adopted then this is detailed in theboxbelow.
			2.1 INCOME
			Recognitionofincome		These are included intheStatement ofFinancial Activities	Yes
					«the charity becomes entitledtothe resources;
					«it is more likelythan notthatthetrustees will receive the resources; and ,	:				;
					«the monetaryvaluecan be measured with sufficient reliability.
			Offsetting		There hasbeenno offsetting ofassetsand liabilities, orincomeand expenses, unless requiredor	Yes
					permitted bythe FRS 102SORPor FRS 102.
			Grantsand donations		Grants and donations are only included in the SoFA when the general income recognition	N/A		:
		.			criteria are met (5.10to 5.12 FRS 102 SORP). ;
					In the case of performance related grants, income must only be recognised to the extent that	N/A			;
				,	the charity has provided the specified goods or services as entitlement to the grant only occurs
					whentheperformance related conditions are met (5.16 FRS102 SORP).
			Legacies		Legacies are included in theSOFAwhen receipt is probable, that is,when there has been grant	N/A	:
					of probate, the executors have established thatthere are sufficient assets in the estate and any
				:	conditions attached tothe legacy are either within the control ofthe charityorhave been met.
			Governmentgrants		The charity has received governmentgrants in the reporting period .	No
			‘Taxreclaimson donationsandgifts Gift Aid receivable is included in incomewhen there is a valid declaration from the donor. Any			N/A
					GiftAid amount recovered on a donation is considered to be partofthat giftand istreated as an
					addition to the same fund as the initial donation unless the donor or the terms of the appeal
					have specified otherwise.
			Contractual incomeand		This is only included in the SoFA oncethe charity has provided the related goods or services or	N/A	;
			performance related grants		metthe performance related conditions.
			Donatedgoods		Donated goads are measured at fair value (the amount forwhich the assetcould beexchanged)	N/A
					unless impractical to do so.
:					The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed.to be the fair
					value of those gifts at the time of their receipt and they are recognised on receipt. In the
					reporting period in which the stocks are distributed, they are recognised as an expense at the
			:		carryingamount ofthe stocks at distribution.
					Donated goods for resale are measured atfairvalueon initial recognition, which istheexpected	N/A
					proceeds from sale less the expected costs ofsale, and recognised in ‘Incomefrom othertrading
					activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of
					stock is charged against ‘Income from other trading activities’ and the proceeds from sale are
					also recognised as ‘Incomefrom othertrading activities’.
	:				Goods donated for on-going use by the charity are recognised as tangible fixed assets and	N/A
					included in the SoFA as incoming resourceswhen receivable.
					Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
					receivable .

College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 8 of 52

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Section D “Notes to the:accounts .. . aoe cont...
Donated services and Donated services and facilities are included in the SOFA when received at the value of the gift to N/A
facilities the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an N/A
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
Support costs The charity has incurred expenditure on support costs. Yes
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the N/A
trustees’ annual report.
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can be Yes
royalties and dividends measured reliably
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and N/A
subscriptions Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are Yes
recognised as: income earned from the provision of goods and services as income from
charitable activities.
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are _ N/A
claims met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain Yes
or loss resulting from revaluing investments to market value at the end of the year.
2.2 EXPENDITURE & LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive Yes
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Governance and support Support costs have been allocated between governance costs and other support. Governance Yes
costs costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories ona N/A
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage. .
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service N/A
conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to Yes
performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. ~
4 .
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

‘

Page9 of 52

section D	Notes to the accounts	cont...
Redundancycost	The charity made no redundancy payments duringthe reporting period.	N/A
Deferred income	No material item ofdeferred income has been included in the accounts	No
Creditors	The charity has creditorswhich are measured atsettlementamounts lessanytrade discounts	Yes
Provisions for liabilities	A liability is measured on recognition at its historical costand then subsequently measured at	N/A
	the bestestimate ofthe amount required to settle the obligation atthe reporting date
	cr .
					:
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7	Yes				.
	FRS 102 SORP. Subsequent measurement is as perparagraphs 11.17to 11.19, FRS 102 SORP.
			.
2.4 ASSETS
Tangiblefixed assetsforuse	These are capitalised iftheycan be used for morethan one year, and costabove £500	Yes
bycharity
	They are valued at cost.	No
	The depreciation rates and methods used are disclosed in note 14.	Yes
intangiblefixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical	N/A
	substance but are identifiable and are controlled by the charity through custody or legal rights.
	The amortisation rates and methods used are disclosed in note 15.
	They arevalued at cost.	N/A
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,	N/A
	technological, geophysical or environmental qualities that are held and maintained principally
	for their contribution to knowledge and culture. The depreciation rates and methods used as			:
:	disclosed in note 16.
	They are valued at cost.	N/A
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at	Yes
	initially at cost and subsequently at fair value (their market value) at the year end. The same						:
	treatment is applied to unlisted investments unless fair value cannot be measured reliably in
	which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a maturity	N/A
	date of less than 1 year are treated as current asset investments
Stocksand work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net	N/A
	realisable value.
	Goods or. services provided as part of a charitable activity are measured at net realisable value	N/A
'	based on the service potential provided by items ofstock.
	Work in progress isvalued atcost less anyforeseeable lossthat is likelytooccuron the contract.	N/A
CollegeHallOfficers’Mess		:

. College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 10 of 52

cont...

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Section D Notes to the accounts
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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Debtors|Debtors|(including|trade|debtors|and|loans|receivable)|are|measured|on|initial|recognition|at|Yes| |settlement|amount|after|any trade|discounts|or amount|advanced|by the|charity.|Subsequently,| |they are|measured|at the|cash|or other consideration|expected|to|be|received| |Current|asset|investments|The|charity|has|has|investments|which|it|holds|for|resale|or pending|their sale|and|cash|and|cash|N/A| |equivalents|with|a|maturity|date|less|than|one|year.|These|include|cash|on|deposit|and|cash| |equivalents|with|a|maturity|date|of|less|than|one|year|held|for|investment|purposes|rather than| |to|meet|short term|cash|commitments|as|they|fall|due.| |They|are valued|at fair value|except where they qualify|as|basic financial|instruments|N/A|

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Policies adopted additional to or different from those above

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:
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

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	Note 3	Analysis ofincome .
		:
		Unrestricted! Restricted
		funds funds
	Donations andlegacies:	[Donationsandgifis
	Charitable	esee [AccommodationiIncome TTP
	Othertrading	IBarProfitincome T8090 54a2t
	Income from investments: Separatefe	(DT a GD SS I OSMS Tota]P
	materialitem’
	ofincome;fe	fe a QO QO ES DT Totalfe
.	Other:	esee [Conversion ofendowment funds intoincome TT lai Ae a ownuse [Goin oneisposalofaprogramme relatedinvestment
	EEee SS TOTALINCOME 241,540]1,600] =	243,140]270,563)

. : Page 12 of S2

College Hall Officers' Mess RAF Cranwell , Year Ending 31 May 2025

(continued).

Section D

Notes to the accounts

“

Other information: : Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

: College Hall Officers’ Mess ~ RAF Cranwell Year Ending 31 May 2025

Page 13 of 52

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Section D Notes to the accounts (continued)..
Note 4 Analysis of receipts of government grants
This year Last year
Please provide details of any a r~—“‘CCOOOCCCsC§;sCtrzsN“‘ | @#. .}.} —
unfulfilled conditions and other S |. i =~ i = a —
contingencies attaching to grants a . ...e.... §=.=s
that have been recognised in a | oo oe - a
income. ce oe a a
Please give details of other forms os ae : ee . — SS : Ce :
of government assistance from | oe oe
which the [charity]
benefited. has directly a oe # . .»»}»§=| ..rrtrtrti“(C ;””CS~S~—~—~—CzdCCOCUCQ8 ==
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Section D

(continued)..

:Notes to the accounts

‘

Note 5

Donated goods, facilities and services

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|||||||| |---|---|---|---|---|---|---| |:|.|This£year|Last£ year| |Please|provide|details|of the|:| |accounting|policy|for the|recognition| |and valuation|of donated|goods,|N/A|N/A| |facilities|and|services.| |Please|provide|details|of any| |unfulfilled|conditions|and|other| |contingencies|attaching|to|resources|N/A|N/A| |from|donated|goods|and|services|not|;| |recognised|in|income.| |Please|give|details|of other forms|of| |other donated goods and services not|NA|NA| |recognised|in|the|accounts,|eg| |contribution|of unpaid|volunteers.|

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Page 15 of S2

Note 6	Analysis of expenditure
	Unrestricted Restricted Endowment	Totalfunds	Unrestricted
Expenditureon incurredseeking donations —SSSSSCS~—‘“‘TS] raisingfunds: [incurred seekinglegacies__————SsS—~CSsS SS)	lincurred seekinggrants ——SsCSC~C~CS~SC(‘(CSCt‘CS*S~‘C YC‘TP [Operating membership schemes andsocallotteries	__—-[	—-
	nS aOSOT(ONS ISOY(OD _ SE Ooo	e	p Totalotherexpenditure[_ =]PP . rs ee eeeeee

Other information:

College Hall Officers’ Mess ’ RAF Cranwell Year Ending 31 May 2025

Page 16 of 52

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Section D Notes to the accounts {cont). - oaks ‘
Analysis of expenditure on charitable activities
This year
Activities Grant Support Tota! this Activities Grant Support} Total prior
Activity or Activi undertaken] funding of Costs year} undertaken| funding of Costs year
programme ctivity directly activities directly activities
£ £ £ a £ £ £ £
aoiviy? Pe
motity 2
activity ft
acts
[omernDSS OY LY ODOS EY
DTDY
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
thefollowingnature,itemsamountare andmaterial:any prior(please yeardisclose ;
amounts)
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;

College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 17[of] '[52]

Section D

Notes to the accounts

(cont)

Note 7 Extraordinary items

;

Please explain the nature of each extraordinary item occurring in the period.

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |This year|Last year| |Description|£|£| |Extraordinary|item|1| |Transfer|of|heritage|assets|to|the|RAF|Heritage|section|»|176,924| |—| |2| |—| |oo| |—0| |Total extraordinary|items|176,924 ||

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Page 18 of 52

Section D

_.Notes to the accounts

; (cont)

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance
held at period end
Description/name of party Related
party (Yes or|__ This year Last year This year Last year This year Last year
No) | ffeee
Members’ monies for
Contractor Bar Receipts 60,056 20,378 72,780 10,946 {3,292} 9,432
Total 60,056 68,241 72,780 56,842 (1,325) 11,399
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8.2 Where a consortia or'similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

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Peseriptioniname_ off party eeBalance held at period end
ee
Total=||
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Page 19 of 52

(cont)

;

Section D

Note 9

Notes to the accounts

Support Costs

Please complete this note if the charity has analysed its expenses using activity ' categories and has support costs. .

This year

Supportcost Raisingfunds Objectives Activity2 Activity3 Grandtotal Basisof allocation (examples) £ £ £ £ £ (Describemethod)
omTTC

Last year

Last year
Supportcost (examples)	Raisingfunds £	Objectives £	Activity2 £	Activity3 . £	Grandtotal £	Basisof allocation (Describemethod)
omer

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Page 20 of 52

Section D

...Notes:to the accounts:

oem

(cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

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,
----- End of picture text -----

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

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This year Last year
£ £
Independent examiner’s fees | 44439 | 4,074
Assurance services other than audit or independent examination Pf
Other fees (for example: financial advice, consultancy, accountancy services) paid to 443 408
the independent examiner
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Page 21 of 52

Section D

Notes to the accounts

(cont)

;

Note 11 Paid employees . Please complete this note if the charity has any employees. ;

11.1 Staff Costs

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‘ This£year Last£year
Salaries and wages eS
Pension costs (defined contribution scheme) a ee
Other employee benefits es es
Totalstaffcosts|Te
Please provide details of expenditure expenditure on staff working for the working for the for the the N/A
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Please provide details of expenditure expenditure on staff working for the working for the for the the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided.

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No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 True
Number of employees
£60,000 to £69,999 |
£70,000 to £79,999
£80,000 to £89,999 |
£90,000 to £99,999
£100,000 to £109,999
|
Please provide the total amount paid to key management -rrrs«i<i(‘<Ci«;CC;sC;C | a
personnel (includes trustees and senior management) for their £ =
services to the charity °°. }»8»}|0—COCOCOCOCOCCD
)
11.2 . This year Last year
Average head count in the year Number Number
The parts of the charityinwhichthe = [Fundraising |
employees work - [Charitable Activities es ee
Governance |
eS
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(cont)

Section D

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Notes to the accounts...
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11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment ‘No ex-gratia payments have been made is made.

----- Start of picture text -----
Please explain the nature of the payment; . _ —“‘“‘“(O‘;UOOO
|
,
Please state the legal authority or a r—r—TS Cs§$RNC(‘a‘NSCi<CkzsCOCiCi‘aCNOisCisC;C;zsC;SCONCCC;iCCCCW
reason for making the payment This year - . - | _ _ 2 - _ _ : - .
Please state the amount of the payment _ | i. : — oe
, ,
11.4 Redundancy payments
Please complete if any redundancy or
termination payment is made in the No Redundancies during the period
period.
Total amount of payment
The nature ofthe payment(cash, asset | i
.
The extent of redundancy funding atthe | -a - — . - . : .
Please state the accounting policy for [| i :
any redundancy or termination — Thisyear | .
payments . ll dr
College Hall Officers' Mess
RAF Cranwell
Year Ending 31 May 2025 ; Page 23 of 52
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(cont)

Section D

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Notes to the accounts
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Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

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12.1 Please complete this note if a defined contribution pension scheme is operated.
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Amount of contributions recognised in the SOFA as an expense £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between N/A N/A activities and between restricted and : unrestricted funds. 12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities. | Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit N/A plan. Please provide such information as is available about the plan's surplus or . NA deficit and the implications, if any, for the reporting charity 12.3 Please complete this section where the charity participates in a multi-employer defined benefit defined benefit benefit pension plan that is accounted for as is accounted for as accounted for as for as as a defined contribution contribution plan. Describe the extent to which the charity . can be liable to the plan for other , NWA entities’ obligations under the terms and ; conditions of the multi-employer plan

12.3 Please complete this section where the charity participates in a multi-employer defined benefit defined benefit benefit pension plan that is accounted for as is accounted for as accounted for as for as as a defined contribution contribution plan.

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Page 24 of 52

SectionD

Notes to the accounts

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(cont)
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Note 13 Grantmaking
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Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

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13.1 Analysis of grants paid (included in cost of charitable activities) .
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Cadet Graduations/Welfare 27,900i 27,900 ;
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Please enter “Nil” if the charity does not identify and/or allocate support costs.

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13.2 Grants made to institutions
Mycontext charity of itshas grantmaking.made grants toDetails particularof the institutionsinstitution thatsupported, are materialpurpose in theof the we
grant and total paid to each institution is available on the charity's web site. Be
Names of institution Purpose Total amount of
. grants paid £
Total grants to institutions in reporting period|
Other unanalysed grants P
Total Grants Paid f
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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

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Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Cadet Graduations/Welfare PEN es 29,064
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 25 of[52]

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions Mycontextcharity of itshas grantmaking. made grants toDetails particularof the institutionsinstitution thatsupported, are materialpurpose in theof the Swe | grant and total paid to each institution is available on the charity's web site. Po Names of institution Purpose Total amount of grants paid £ Total grants to institutions in reporting period Pp Other unanalysed grantsPo : Total Grants Paid |

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Page 26 of 52

Section D

Notes tothe accounts : (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

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|||||||||| |---|---|---|---|---|---|---|---|---| |14.1|Cost|or|valuation|:| |Freehold|land &|Silverware,|Plant,|machinery|||Fixtures,|fittings|Total| |buildings|paintings|and|and|motor|and|equipment|;| |.|prints|vehicles| |£|£|£|£|£| |year| |14.2|Depreciation|and|impairments| |year| |14.3|Net|book|value| |Net|book value|at the|575,080|597,520| |beginning|of the|year|:| |Net book value|at the|398,156|20,644|418,800| |end|of the|year|

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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 27 of 52

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Section D Notes to the accounts (cont)
14.4 impairment :
Please provide a description of the This year N/A
events and circumstances that led to
the recognition or reversal of an
impairment loss. Last year N/A
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the name of independent valuer, if NA N/A
applicable
:_ ——
assumptions .
the carrying amount that would have
been recognised had the assets been
carried under the cost model. N/A N/A
Details of the last revaluation
the effective date of the revaluation Apr-2023
the name of independent valuer Golding, Young & Mawer
(i) the methods applied and Based upon the valuer's opinion of the same for insurance
significant assumptions Purposes only.
In adherence to the guidelines for RAF service charities, the value :
of fixed assets outlined in the organisation's financial statements
are as follows:
Silverware, painting and prints, and select furniture items are
recorded at an insured valuation, which is subject to professional
. .
(ii) the methods applied and review evetime, the o r iginaly five acquisition years. It should costs of be notedmost that assets dueare to the not elapsed
significant assumptions ascertainable. Consequently, it has not been possible to
determine the amount of any related Revaluation reserve.
Additionally, other tangible assets are depicted at historical cost
. less accumulated depreciation in accordance with relevant
‘ accounting standards.
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Page 28 of 52

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Section|D|:|Notes|to|the:accounts|.|ee|)|(cont)| |14.6|Other|disclosures| |,| |(i)|Please|state|the|amount|of| |borrowing|costs,|if any,|capitalised|in|;| |the|construction|of tangible|fixed|N/A|N/A| |assets|and the|capitalisation|rate| |used.| |(ii)|Please provide|the amount of| |contractual|commitments|for the|N/A|N/A| |acquisition|of tangible|fixed assets.| |(iii)|Details|of the|existence and| |carrying amounts|of|property,|plant| |and equipment|to|which|the|charity|N/A|N/A| |has|restricted|title|or|that|are| |pledged as|security|for|liabilities.|

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The “transfers" row is for movements between fixed asset categories.

College Hall Officers’ Mess _RAF Cranwell Year Ending 31 May 2025

. Page 29 of 52 :

Notes to the accounts

(cont)

Section D

Note 15 intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

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.
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15.1 Cost or valuationvaluation	.
	;
	Research &	Patents and	Other	Total
	development	trademarks
,	£	£	£	£
15.2 Amortisation and impairments
.	“RatepTT
15.3 Net book value
Nat book value at the beginning ofthe
year

15.4Accounting policy		.
Pleasedisclosetheaccountingpolicyforintangible fixedassetsincluding:
Policies for the recognition ofany capital
development	N/A

;

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Page 30 of 52

‘

Please provide a description of the events and circumstances that led led to the recognition or reversal of an an impairment loss. loss.

circumstances that led led to the recognition or N/A NA. reversal of an an impairment loss. loss. If15.6 an Revaluationaccounting policy of revaluation. is adopted, please provide: ; the carrying amount that would have been ‘ recognised had the assets been carried under the N/A N/A cost model. 15.7 Other disclosures ; (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and N/A N/A ; carrying amount of the asset. (ii) Details of the carrying amounts of any , intangible assets to which the charity has restricted | - N/A N/A title or that are pledged as security for liabilities. (ifi) Please provide the amount of contractual commitments for the acquisition of intangible N/A N/A assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. N/A N/A . (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible N/A N/A assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any NA N/A remaining amortisation period.

_ * The "transfers" row is for movements between fixed asset categories.

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 31 of 52

;

(cont)

Section D

Notes to the accounts

Note 16 Heritage assets Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature	(i) Explain the nature	and scaleof				N/A
heritage assets held.
(ii)	Explain the policyfor	for the
acquisition, preservation, management						N/A
and	disposal of heritage assets.
16.2	Cost or valuation
		:		Heritageasset	Heritageasset	Heritageasset	Heritage asset
				1	2	3	4
	:			£	£	£	£	£
16.3	Depreciation and	impairments
		aK	;,
16.4	Net book value
Nat book value at the beginning of the
year

. . :

;

College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 32 of 52

16.5 Impairment , Please provide a description of the events and circumstances that led to the recognitionose or reversal of an impairment. . loss. N/A

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the meme of independent valuer, 7 applicable the methods applied and significant assumptions

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period

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||||| |---|---|---|---| |At valuation|At|cost|Total| |Group A|Group|B| |£|£|£| |Po|.|

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“16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

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||||||||| |---|---|---|---|---|---|---|---| |(i)|Explain the reason why heritage| |assets|have|not|been|recognised|on|N/A|N/A| |the|balance|sheet.|.|:| |(ii)|Describe|the|significance|and|.| |nature|of heritage|assets.|N/A|N/A| |(iii)|Disclose|information|that|is|.| |helpful|in|assessing|the|value|of|N/A|N/A| |heritage|assets.| |(iv)|Explain|the|reason|why|it|is|not| |practicable|to|obtain|a|valuation|of|N/A|N/A| |heritage|assets.|;|

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Page 33 of 52

16.9 Five year summary of heritage assets transactions

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||||||||| |---|---|---|---|---|---|---|---| |[2025|202420||022|2|0213| |ee| |Group|A|ed|ed|dd||| |Group|B|ee|edss| |Group|C|ed|de| |OtherDonations|||de| |Group|,|es| |Group|A|eddd| |Group B|edddes| |Other|edde| |Total|es|ed es| |additions|a|es|ed|ed| |Charge for impairment|e|e|es|s| |Group|A|a|es|es|es| |Group B|es|ed|,| |Group C|Sd|se| |Other|es|ed| |Total charge for impairment|es|es|ee|es| |s| |Disposals|es|es|Pe|e|e|e|es| |Group C|es|eeds| |Other|rs|es|ee|es| |Total disposals|eSST|

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;

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 34 of 52

(cont)

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Section D Notes to the accounts
----- End of picture text -----

Note 17 investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

||Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Cash & cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties | investments|Total| |---|---|---|---|---|---|---|---| |period|||||||| |Add: additions to investments during|||||||| |period*|||||||| |Add/(deduct): transfer in/(out) in the|||||||| |period|||||||| |revaluation||||||||

*Please specify additions resulting from : acquisitions through business combinations, if N/A any.

;

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no.market price on a traded market, it is the trustees’ or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment. . :

Analysis of investments

;

----- Start of picture text -----
Fair value at| Cost less
yearend | impairment
eeeee ee
Cash & cash equivalents 48,039 naa
Listed investments Ff
Investment properties fT
Social investments ff
Grand total (Fair value at year end+Cost less impairment) 48,039 .
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Page 35 of S2

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant
assumptions in determining the fairvalue of		N/A
investment propertyheld bythe charity	;
(ii) Name or independent valuer, ifapplicable, and relevant qualifications		N/A
(iii) Provide details ofany restrictions on the
abilityto realise investment property or on the		N/A
remittance ofincome ordisposal proceeds
(iv) Explain any contractual obligations forthe
purchase, construction ordevelopment of investment propertyorforrepairs, maintenance or		N/A	‘
enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

|Analysis ofcurrentasset||||Thisyear | Lastyear||| |---|---|---|---|---|---|---| |investments||||||| |)||||a||| |Cash orcash equivalents
Listed investments
Investment properties
Socialinvestments
Otherinvestments||||a
r
-[
|
i i
a
eee
a||| |Total|.|||a||| |17.5 Guarantees||||||| |Please provide details and amount of|||:|||| |anyguarantee made to oron behalf of||N/A|||N/A|| |a third party||||||| |Name ofthe entityor entities||N/A|||N,|| |||||||.| |Pleaseexplainhowtheguarantee|||||||

: . Page 36 of 52 :

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

17.6 Concessionary loans

----- Start of picture text -----
that such aggregation does not obsure significant PO
inormaton) ed
a]
Amount of concessionary loans received (Multiple
information).that such aggregation does not obsure significant ed
erms and conditions eg interest rate, security N/A NA
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting N/A N/A
date
17.7 Additional information
Please provide information about the significance
of investments to the charity's financial position
on N/A N/A
or performance eg. terms and conditions of loans ;
or the use of hedging to manage financial risk. : ;
For all investments measured at fair value, the
basis for determining the value, including any
. . . . N/A N/A
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the
. . ; N/A N/A
financial asset pledged as security and the terms
and conditions relating to its pledge. .
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 37 of 52

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| ||||| |distribution|distribution| |Charitable|es| |activities:|a|ee|ee|ee| |Other trading activities:|es|ee|ee|ee| |18.2|a| |stocks|pledged|as|security|for|liabilities|;|N/A|N/A| |Please specifythe carrying amount of|any pe|||

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College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 38 of 52

a Notes to the accounts

Section D

----- Start of picture text -----
(cont)
----- End of picture text -----

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

	19.1	Analysis ofdebtors			This year	Lastyear
,					£	£
	Trade	debtors			28,709	32,547
	Prepayments and accrued income. Other debtors		]	1,907 PF	Total]30,616

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

		.	This year Lastyear
			£ £
Tradedebtors Prepaymentsandaccrued income Otherdebtors :			a ee PT ee eee Total]eT

College Hall Officers' Mess RAF Cranwell _ Year Ending 31 May 2025

Page 39 of 52

(cont)

;

Section D

Notes to the accounts

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |20.1|Analysis of creditors|:| |Amounts|falling|due|Amounts|falling|due|after| |within|one|year|one|year| |This|year|Last year|This|year|Last year| |£|£|£|£| |Accruals for grants payable|es|ee|ee|ee|ee| |Bank loans and overdrafts|ayes]|904t| |Trade|creditors|14,808|13,039 a| |Payments|received|on|account|for contracts|or| |performance-related|grants| |Accruals and deferred|income|15,011|17,930|FT|:| |Other creditors|a|es|ee|

----- End of picture text -----

20.2 Deferred income .

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account

----- Start of picture text -----
£ £
Balance at the start of the reporting period , i ae ee
Amounts added in current period i
Amounts released to income from previous periods Poe
Balance at the end of the reporting period Pf
----- End of picture text -----

College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 40 of 52

is Notes'to the accounts

(cont)

Section D

Note 21 Provisions for liabilities and charges ,

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity hasa liability of uncertain timing or amount.

----- Start of picture text -----
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period a
Amounts added in current period ; ee ee
Amounts charged against the provision in the current period fo =f- |
Unused amounts reversed during the period i
Balance at the end of the reporting period a
21.2 Please provide: ‘
This year Last year
- a brief description of any obligations on the balance ;
sheet and the expected amount and timing of N/A N/A
resulting payments;
~ an indication of the uncertainties about the amount
or timing of those outflows; and N/A N/A
- the amount of any expected reimbursement, stating .
the amount of any asset that has been recognised for N/A N/A
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and NIA N/A
details of how the commitment will be funded (with
contracts for capital expenditure separately ;
identified).
21.4 Where unrestricted funds have been designated ,
to a fund commitment, please disclose the nature of N/A N/A ;
any amounts designated and the likely timing of that
expenditure.
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College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 41 of 52

(cont)

Section D

Notes to the accounts

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance
offinancial instruments (eg. debtors, creditors,
investments etc) to the charity's financial position or
performance,forexample, thetermsandconditionsof loans or the use ofhedging to manage financial risk.		NA	NWA	.
22.2 Ifthe charity has provided financial assets as a	.
form ofsecurity, the carrying amount of the financial . assets pledged as security and the terms and		N/A	‘N/A
conitionsrelatedtoitspledgeshouldbegivenhere.

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 42 of 52

eke ee (cont)

;

Section D a Notes to the accounts’

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |This|year|:| |Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect| |describe|any|security|provided|in|connection|to|the|£|;| |liability.| |Permanent|Endowment|(CL)|to|the|RAF|Central|Fund:|to| |return|original|working|capital|if unit ever closes.|39,197|

----- End of picture text -----

: Last Year

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes. 39,197

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable :

Description of item Estimate of financial effect

----- Start of picture text -----
7,
----- End of picture text -----

;

----- Start of picture text -----
23.4 Other disclosures for contingent assets and/or liabilities .
Please provide the following information where practicable: :
Explain any uncertainties relating to the amount or
timing of settlement; and the possibilty of any N/A N/A
reimbursement
Where it is not practical to make one or more of these
disclosures, please state this fact N/A NWA
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College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 43 of 52

Section D

Notes to the accounts

(cont)

Note 24 Cash at bank and in hand

Shortterm Shortterm	term cash investments (lessthan: 3months maturitydate) termdeposits
Cash	at bank
	—
Cash	Floats
Other

----- Start of picture text -----
a
a
108,631 40,100
—
ee
Total 108,861 |40,330|
----- End of picture text -----

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 44 of 52

Section D

----- Start of picture text -----
Notes'to the accounts
----- End of picture text -----

----- Start of picture text -----
|
----- End of picture text -----

----- Start of picture text -----
;
----- End of picture text -----

----- Start of picture text -----
(cont)
----- End of picture text -----

----- Start of picture text -----
Note 25 Fair value of assets and liabilities
----- End of picture text -----

----- Start of picture text -----
This year Last year
25.1 Please provide details of the charity's exposure to
credit risk (the risk of incurring a loss due to a debtor not
paying what is owed) , liquidity risk (the risk of not being able
to meet short term financial demands) and market risk (the N/A N/A
risk that the value of an investment will fall due to changes in
the market) arising from financial instruments to which the
charity is exposed at the end of the reporting period and
explain how the charity manages those risks.
25.2 Please give details of the amount of change in the fair
value of basic financial instruments (debtors, creditors,
investments (see section 11, FRS 102 SORP)) measured at N/A N/A
fair value through the SoFA that is attributable to changes in
credit risk. :
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College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page[45][of][52]

(cont)

Section D

Notes to the accounts

Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. :

----- Start of picture text -----
This year Last year
—
Provide an estimate of the financial effect of the event
. N/A N/A .
or a statement that such an estimate cannot be made
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 46 of 52

Section D

Notes to the accounts

Note 27

Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds' figure below should reconcile to ‘Total funds’in the blanace sheet.

Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

||||Fund|Income|Expenditure | Transfers ||Gains and|Fund| |---|---|---|---|---|---|---|---| |Fund names|TypePE, EE
an
RorUR|Purpose and Restrictions|balances
brought
forward
&£|£|,
£
£|losses
;
£|balances
carried
forward
£| |PermanentEndowment
Unrestricted Funds||Central Fundingfrom RAFCommand
General funds from daytodayoperations|39,197a
684,354]|a
243,140]|ee ee
(221,092)=-||ee
—ci77,897)||39,197.
528,504| |Other funds|PoaTA
TotalFunds|
723,551
243,140
(221,092)=|
(477,897)
567,701|||||||

: : .

College Hall Officers' Mess RAF Cranwell Year Ending 31 May 2025

Page 47 of 52

| | | i | | i | .

;

----- Start of picture text -----
__
----- End of picture text -----

™ Section D

Notes to the accounts

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The 'Total funds’ figure below should reconcile to 'Total funds’in the blanace sheet.

|*Key:PE-permanentendowment
Fund names
PermanentEndowment
Unrestricted Funds|endowmentfunds;EE-expendibleendowmentfunds;R -restrictedincomefunds, including special
Fund
TypePE. EE
balances
yp
mn
Purposeand Restrictions
brought
RorUR
forward
£
Central Funding fromRAF Command
39,197a
General fundsfrom daytodayoperations
689,552|
270,563|funds, including specialtrusts,ofthecharity;andU-unrestrictedfunds
Expenditure | Transfers
Gains and
|
Fund
losses
balances
carried
forward
£
£
£
£
ee
es
39,197
(278,909),se|
3,148
684,354| |---|---|---| |Other funds
||GD
TotalFunds]
728,749
270,563|DT
(272,909),
=|3,148]
723,551|

: College Hall Officers’ Mess . RAF Cranwell : Year Ending 31 May 2025

Page 48 of52

Section D

Notes to the accounts’.

(cont)

Note 27 . Charity funds (cont)

27.3 Transfers between funds

		Reason fortransferand where endowment is converted to income,
		legal powerfor its conversion	:
	Between unrestricted and
	restricted funds
	Between endowment and
	restricted funds
	Between endowment and
	unrestricted funds
	27.4 Designated funds
,		Purpose ofthe designation
	a

College Hail Officers' Mess RAF Cranwell Year Ending 31 May 2025

. Page 49 of 52

----- Start of picture text -----
Section D Notes to the accounts
----- End of picture text -----

Note 28

Transactions with trustees and related parties

----- Start of picture text -----
(cont)
----- End of picture text -----

If the charity has any transactions with related parties (other than the trustee expenses éxplained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or: "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

----- Start of picture text -----
None of the trustees have been paid any remuneration or received any other benefits from an TRUE
employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Name of trustee Legalorder, authority governing (eg Remuneration. Bonciension Redundedundancy TOTAL° TOTAL7)
d ¢ contribution | (including
jocument) : ; loss of -
office)!
a Se De D e x aratiaee ee ee ee ee ee
Please give details of why remuneration or other employment ;
benefits were paid. NIA
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment, NIA
28.2 Trustees’ expenses :
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. .
If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter
“False”. ;
----- End of picture text -----

----- Start of picture text -----
“False”. ;
No trustee expenses have been incurred (True or False)
rave
Accommodation
Please provide the number of trustees reimbursed for .
expenses or who had expenses paid by the charity :
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College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 50 of 52

; (cont)

----- Start of picture text -----
Section D
----- End of picture text -----

Jools Notes to the accounts RAG Bs Be

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true’ in the box provided. .

----- Start of picture text -----
;
There have been no related party transactions in the reporting period (True or False) TRUE
sat Amounts
Name of the trustee or} Relationship Description of the Balance at Provisionfor bad written. off This Year | Last Year
related party to charity. transaction(s). Amount period. end debts at during. Total Total
. reporting
period end :
period
PApttt fe et
EsGG)
Pe
Po wav |
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any N/A
payment (consideration) to be provided in settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

N/A

College Hail Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 51 of S2

)

Section D

----- Start of picture text -----
Notes to the accounts
----- End of picture text -----

----- Start of picture text -----
(cont)
----- End of picture text -----

Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

This Year . Transfer of Historic Assets : During the financial year, certain assets of a historic nature and significance to the Royal Air Force were transferred from the charity to the RAF Heritage Branch. It was considered that, due to their heritage importance, these items would be more appropriately safeguarded, preserved and managed under the care of the RAF Heritage Branch. The assets transferred had an approximate carrying value of £177,000 at the date of transfer and have accordingly been removed from the charity's balance sheet.

College Hall Officers’ Mess RAF Cranwell Year Ending 31 May 2025

Page 52/of52

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF Cranwell College Hall Officers’ Mess Trustee of:

On accounts for the year	31stMay 2025	Charity no
ended		(if any)

Set out on pages	CC17a & TAR

I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated.

Responsibilities and As the charity’s Managing Trustee, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act, and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner’s statement ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~

I have completed my examination. I confirm that no material matter has come to my attention in connection with the examination ( ~~other than that disclosed in Section B below)~~ 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:[(Electronically signed)]

Date: 12/03/2026

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE

Oct 2018

IER

qualification(s) or body (if any):

Address: Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER