CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the perlod From Perlod start date 1 st June 2022 To Period end date 31 st May 2023 Charity name: RAF College Cranwell - Daedalus Officers, Mess Charlty reglstratlon number: 1129827 Objectives and Activitles SORP r8f8r8nce Para 1.17 Summary of Ihe purposes of the charity as sel oul in its governing docurnent SeNice Funds objects are concerned with, 'The promotion of military efficiency of the Armed Forces of the Crown,. This object presents the Trustee wilh 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 College Cranwell Daedalus Officers, Mess principal means of delivering this charitable assistance. The Royal Air Force College Cranwell Daedalus Officers, Mess has three aims set by th8 Trustee: Encourage esprit de corps by enabling serving Mess members to mix together in bolh formal dining situations, and informal social activities so as to help keep seNice traditions alive and encourage the well-being ol the Mess community. ii. Encouraging, supporting and facilitating Ihe development of sport to raise standards and to promote the link to litness, teamwork and personal development through sporting• activity and opportunities. Supporting facilities and capital projects to enable the best ossible rovision for the Royal Air Force Cranwell community. Summary of the main activities in relation lo those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para 1.17 and 1.19 This Fund derives public benefit as it assists in providing Royal Air Force personnel with the necessary skills to carry out the Royal Air Force contribution to the Defence of the United Kingdom and its interests. Service Funds are established for the benefit of Service personnel to promote military efficiency which underpins esprit de corps and team working, and they help to encourage personnel lo develop Ihe character, spirit and attitude to face challenges and danger associaled 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 of their country and that of its public, at all times. Statement confirming whether the trustees hav8 had ragard lo the guidance issued by the Charity Commission on public benefit Para 1.18 The above statement has been agreed by RAF Air Command HQ SeNice Funds staff and the Charity Commission. With assistance issued from Air Command staff, the trustee has paid due regard to the guidance issued by the Charity Commission on public benefit. Addltlonal Intormallon (optlonal) You ma choose to include further slalemenls where relevant about.. SQRP referen¢e The Mess committee meets monthly to decide on the support given to requests for assistance. Requests for assistance for aclivities are decided based on the merits of the individual bids. Activities requesting assistance are asked to provide financial details. of an .fund held Para 1.38 Policy on grant making Achievements and Performance SORP ref8r8nce The Mess arranged a number of formal and informal functions including., Service 'Dining-In' or Dinner nights, Dinner nights for Mess Members and spouseslpartners, in order to meet the aim of promoting espirit de Corps. These activities received subsidies to the overall cost with members. attending paying the remaining cost of the function or event. Guests of members paid the full economic cost for attending these functions, receiving no subsidies Irom Mess .funds but a number of guests of the Mess .were invited free of charge and the attendees to the function subsidies the cost of their attendance. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whose. Para 1.20 Daedalus Off icers, Mess hosted functions for the benefit of its members with a total of £34,300 in subsidies towards the costs. The following grants were made for the collective benefit of all members and supporting the morale of Station personnel., Christmas Draw £5,000, St Patricks Night £1,500 and Halloween Night £1,500, Flnancial Review Review ol the charity's financial position at the end of the period Statement explaining the policy for holding reserves stating why Ihey are held Para 1.21 Is the fund a going concern? Yes Has it made unplanned surplus or loss? No The Royal Air Force College Cranwell Daedalus Officers, Mess Funds needs a low level of reserve due to its role as a grant making charity and having few operational or staff commitments. Para 1.22 The Fund holds a Contingent Liability that was provided by the Royal Air Force, Cenlral Fund (RAFCF) as a 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. Amount of reserves held Para 1.22 As er the CC17A Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a oin concern Para 1. NIA Par8 1.24 Para 1.23 Addltlonal Informatlon (optlonal) You ma choose to include further statements where relevant about.. The principal funding is received from subscriptions from Mess members while further income is received from bar trading. The charity's principal sources of funds (including any fundraising) Para 1.47 The primary purpose of investing funds is to protect the fund's capital, which includes the contingent liability to the RAF Central Fund and to show growth broadly in line with the prevailing overall rate of inflation each year. Investm8nt policy and objectives including any social investment policy adopted Paia 1.48 A descripiion of the principal risks facing the charity Para 1.46 Oth8r Structure, Governance and Management Description of charily's trusts.. Type of governing document Para 1.26 Constitution. How is the charity constituted? Para 1.26 Unincorporated associations. )SOClcilion. CEC) Trustee selection methods including details of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Para 1.25 The Station Commander at Royal Air Force College Cranwell is appointed as ex off icio Trustee of all SeNice Funds at Royal Air Force College Cranwell. Appointment of Station Commander is controlled by the Royal Air Force Personnel Manning organisation, currently based at RAF Headquarters Air Command, Royal Air Force High Wycombe. Additional information (optlonal) You ma choose lo include further statements where relevant about.. The Trustee delegates the day to day management and control of Daedalus Oflicers, Mess together with the authority for the disbursement of. grants to a management committee chaired by the President of the Mess Committee who is appointed by the Trustee. Members of the committee are appointed from each of the 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 for the next financial year is set in May by the committee for approval by the mess members at a General Meeting. The Annual General Meeting ratifies the annual audited accounts of the Mess. Minutes are taken at each Committee and General meeting and circulated electronically to reach the Trustee within 10 working days of the meeting for her approval. Policies and procedures adopted for the induction and training ol trustees Para 1.51 As Trustee of all Service Funds at Royal Air Force College Cranwell, the Slation Commander also has responsibility for 3 other separately run Service Fund registered charities, namely York House Officers, Mess, College Hall Officers, Mess, and WOS, & Sgts, Mess and a number of other sportlsociety/welfare lunds termed 'banked funds,, which are excepted charities. The Trust has given consideration to the major risks to which the charity is exposed and satisfied herself that systems or procedures are established in order to manage these risks. This is done through the means of a SeNice Funds Internal Audit Board, convened at the start of each financial year, to carry out an iniernal arithmetical and management audit of the charity. In addition, the Trustee maintains and reviews a risk register detailing those areas which may give rise to concern presently and into the fulure. Reference and Administrative detsils Charity name Royal Air Force College Cranwell Daedalus Officers, Mess DOM 1129827 Daedalus Off icers, Mess SeNice Funds Royal Air Force College Cranwell Sleaford, Lincolnshire NG34 8HB Other name the charity uses Registored charity number Charily's principal address Names of the charlty trustees who manage the charity Dat•8 a¢tod If not for whol• Tru8to• namo Offl¢e111 any) Name of person lor body) entltl•d toa olnt truslee Ifan Appointment of Station Commander is controlled by the Royal Air force Manning organisation at HQ Air Command. Dr. J Campbell siation Commander From January 2021 to 26 January 2023 T Jessup Station Commander From 26 January 2023 to present date Cor orate trustees - names of the directors at the date the re Dlreclor name ortwasa roved Name ol trustees holding title to property belonging to the charily Trusts• name Dat•8 octsd 11 not for whol• e*r Funds held as custodian trustees on behalf of others Description of the assets None held in this ca acil Name and objects of the charity on whose behalf the assets are held and how this falls within the Custodian charit 's ob'ects. Details of arrangements for sale custody and segregation of such assets from the charity's own assets. Exemptions from disclosure Reason for non-disclosure of ke ersonnel details Other o tional information Declarations The Irustees declare that they have approved Ihe truslee8' report above. Slgned on behalf of th8 ¢harlly's Irustees Slgnature(8) Full name(s) P081tlon (eg Secretary? Chalr, etc) Gp Capt T Jessup RAF College Cranwell Station Commander Date CHARIIY COMMISSION FOR ENGIANO ANO WALIS W Coll•90 Crnnw•ll Da•d*lu• omc•rn' M•s• 1129827 Annual accounts for th8 01 Jun 1022 erlod dllte 31 M*y 2023 Section A Statement of Financial Activities ft•¢oD¥n•nd•d *orl•• by R•Btrl¢t•d Endry*rr￿1 nd• Tot•1 fund• Prfor ymr ful￿• funds Incomlng (Not• 31 F01 F02 F03 F04 FOS 49,028 152.981 17,067 16,0•3 152.981 153.077 188 30 r•l•l 202 195 219 262 21 R•8our¢•# •¥￿Thd•d (Not• 8) 191.415 17.067 208.482 sio Tot•1 $12 1•1418 Il•t Incom•l(•xp•ndl￿I•l b•fo InTM•lm•nt g*In•ll1￿M• 10.710 10.780 N•t Incom•ll•xp•ndlluMI 1lJ EXho￿lfi￿y tt•rM INot• 71 Tr*n•f•r• b•l¥M•n fulld• Oth•r r•cognl••d 9•ln•lllo•#••}: 115,3251 819 10.780 10.760 S.133 R•conclll•¢lon olfvnd•.' 448.B42 459.623 4M,234 479.015 463,101 fol•1 Ivnds e•nl•d fonv•rd 822 RAF Colw Cran￿1 D¥¢ddus Mo8• Y•ar Endkn9 31 May 2023 Section B Balance Sheet RAF Coll¢ge Cranwg11 D••dalus Offlc•r•' M•• at 31 Mav 2023 R¥$irl¢th In¢om• fund• Tolal th1• Totsl IMI y•*r fvnd• lundi Flxed assetg Intanglbl• •M•l• r•nglbl• au•ts F01 F02 F03 F04 F05 {Nots 151 (Not• 14) IN*)t• 161 {Not• 17) Tot•1 ffx•d Ms•ts 391.454 405.645 Inv••lm•nts 391.454 391,454 405,645 Current a•••ls 8toek INot• 181 D•btorn (Not• 191 Inv••tm•nt• {Not• 17.4} C••h at b•nk ind In hand (Not• 24) Tot•1 eurrnnt ￿8•10 110 9,915 28.003 9,915 6.921 24,994 B07 84,362 102 280 19,392 89.851 121672 Cr•dltorn: amounts hlllng du• wlthEn on• (Not• 201 C••h Al bank and In ￿nd (Not• 20) 34,111 ¥111 39.177 Totsl ¢urrnitll•blIlll￿ 112 N•t ¢umt•u•t￿1I•bllfil￿J 112 Tothl•8••t• l•M ¢uff•nt Il•bll1ll￿ J13 459 623 479015 Cr•dllor•: *mount• f•lllng du• aft•r on• y•ar (Not• 20) Prowl•lon• for Il•bllltl 14 81J Tot•lrt•tw•¢• wll•bllld•• 459,823 19,392 479,015 488.234 Funds of the Charlty Endowm•nt funds (Not• 271 R•¥trlct•d Incom• fund• (Not• 2n D••lgn•t•d fitnd• Unr••trlcl•d fvnd• R•v*lu•llon r•••r •17 19.392 19.392 19.392 oi• •1• 459.823 459,623 448.842 TO￿ fund• B21 459,623 19,3•2 479.015 460.234 Dal• of approv41 Group Captaln T J•Mup IiAF Cc41ege Crofrt￿I Daadd￿ Offi¢*FS' Mts Yowr Er**"rg 31 W 2023 P¥•2tl8V Section C Staternent of Cash Flows RAF College Cranwell Daedalus Offlcers, Mess Yoar to 31 May 2023 Nat movomont In fund• enoratod from ratlon• 10,780 D•prncl8llon Sn tha s•ar Dlgposal of Flxed Assets Rovaluatlon of Fixed Ajsets 14,191 Movement In Strtksllnvèntortes (2,9941 {3.009) (5.066) Movement In oebtor8lRece￿8b Movom•nl In Cr0d￿0[*1PayabIO1 Not movoment In a88•ts and Ilabllllle8 N•t ￿•h n•ratod from o ratlon• In¥•stlN Actlvltl•s Investhienl In Flxod A880t8 Chang88 In Inveatrn•nts Total lor Investln A￿1VIll•l Flnandn8 Actlvltl•s Rèpayment af Loans Total for Flnancln Actlvlt1•8 Total movoment In Cash at bank and In hand Cash at bank and In hand Blhvd 01 Jun 2022 69,851 Cash at bank and In hand CIFwd 31Ma 2023 83.754 RAF Collega cran￿71 Daedalus Offlc8r8' Mess Year Ending 31 May 2023 P•o• 3 of 50 Section D Notes to the accounts Not• 1 84•1i ol pr•parndon 1.1 Bul• of *¢ctyJntlng Th880 acci)unl8 h8vo boon prnpgr¥d und8r Iho hl$lrMIc81 coot convenlon ￿1￿ Itom8 r•)>JnW at o)stor tran¥acliw valu• unle88 Oth•rwkn• staled In the ￿￿an1 rKJts<$l to th￿• 4ca)unl8. Th• fin*nd•l Itst•m￿￿ hw• bo•n prnp8t•a In If£￿danC¥ wth: lh• Swtsm•nt ofR•¢¥Jnwn¢nd•d Pfathe•.' Acetyjnur￿ and by Chllrtlai pr•pttrlr& Imr • accounts In •C&)rdan￿ wlth the Fln•ncW Roporlng StBndard apF4cat40 In the UK and Ropublk ol Irel￿￿ IFRS 102118iuod ￿ 18 July 2014 and wlth lh• ChartU•i Act 2011. Th• ch•rfty conillbJt•• • publk b•n•nt •nltyA# d•fn•d by FRS 102,. '.Trk u •pwo 12 13olng ¢on¢•m Ilth•m •m m•t•rt•lun¢•rt•irtV•• r•l•t•d to •v•nts ortondkns Ihal ¢•st *1qnMl¢•ne on lh• ¢h•rtty* •blllty to coftthu• 41 4 qolnq prnvld• th• lollowlrtg d•t•U* tv*l•l•-Nol gW4n•tlon M to trKx• IKlorn ¢h *uP￿rt the COnd￿k)n th•t th• golng eMe•m: D¢8doiur• ol any une*tslnUoi rn•k• thg 9 eonc•m •wJnylkn doubrful: Whgre Jw)unl• arn not yep¥r•d on a 9oln9 n￿M b4•h, pl•aso dlscl)•• th18 lact twether %*llh tha bÉ•h on Ihe Irujle opar•d Ihe accounts qntl lh• v&by lh• chaity 69 not r•gAr¢f•d a¥ a grAng nc•m. PWA RAF Colkggo Cnn￿￿ Oa•d8lu8 Ofic•rn' M•88 Y•¥Enthr4 31 kliy2023 Section D Notes to the accounts 1.3 Ch•nq• of a¢¢ountlng pollcy Tho accounts wgsent a trug and f8k vlthv and lh• ac{￿￿￿￿0 yJlkknsa¢Joptsd wo tr￿e ¢uttln•d In not• { ). Y•a" IA) th• n•tsw• of lh• ch•rtg• In •￿t￿nI1￿1p01￿y.' IWA (Il) lh• r••*ons whywlylnv lh• Kcountlnqpolky ovldm mor• rnll•bl• •nd morn rnl•w*nl Inlomi•tlon,' (MIJ lh• •mountolth• *al￿b￿ne for••¢h Iln• •ff•¢i•d In lh• ¢u*¥•ntp•rtod. •*eh wlorp•rlodpr•s•ni•d4nd th• •qqry•t• •mounl oflh• 4dJu¥th•ntr•l•llnq to rtod• b•lorn lh￿• W￿•￿t•d. 144 FRS 102 $11gP. NIA 1A Chang•8 to *c¢ountlng oJtlmat•• Ikj chang0$ lo ttc¢ountlng eslirnale8 huvo occurrnd In lh• p•rlod13.46 FRS 102 SORPI. .Trrk*• •pprtgrf•t• PI••M tll•ckn•.' m th• n•lurn ol•ny ch•ngM.' rwA IIIQ wlw•pr•*abl•. lh• •11•￿ ollh• eMny• th on• or ftAF CMn%¥•l Owtt&lu$ orkn. Mwi Y••r Enthng 31 fvl•y2023 Section D Notes to the accounts 1.5 Mal•thl pthyM¢ •rrorn No m•t•rfal hJv8 teen Id•httf*i In Iha r•pthng pwkd13.47 FRS 102 SORPI. '.Mcka6 appr¢pr OJ th• n•luf• olth•prtorp•rtod •ffor. tIlA fllj fvr••ch prknp•rtodpm•nt•dln th• •¢¢ounts, lh• •mount offl1￿ coTh•edon for Mch •C￿V￿1 Iln• Il*ffl •ff•ct•d.' •nd OM) th• •mountolth• ¢orrnellon It lh• b•olnnlny of lh• •thrfhslprlorp•rtodpm•nt•dlR th• •ccounts. K•F Colw Cr8mw Da*dabJ• oif*•rn' Me•$ Yw Endkng 31 May2023 Section D Notes to the accounts Nots2 Accountlng Pollcles Pk•# *(• IN•￿￿• *l*n1htMp￿thW￿I1wFRS21o2. 35olFRSf02. tgb• 2.1 RECONCILIATION WITh PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE • dM¢rtpdon th• nalur• ol In pow $tsrt p•rtod End pu￿* b•*•• •• b•l#nE• •• fv•*d End ol IV4F Comy Crww41 Dty•dalu8 thr¥, M￿# Y••rEfidlng31 Mwy 2023 P4•7elJJ Section D Notes to the accounts Note 2 Accounting Policles ThlsrtondJrdllsiol#(¢ounllnppolkltshos béen oppwed ty the tfvJrltye¥reptlw thoseldentlffi "Ats'w"N/c". Whereo dlfftrtntlv SdllknJlpDltcyhos been u#opied then th151s derolfed the bthybelow. 2.1 INCOME Thtt•ar• Inchjdadln th•SE¥ttyh•nt •th•thlrtybei¢mesentm￿t0th•re5D •fvmon4tsryvahJtan b•me•iwrdw4th sUIR¢I•￿￿1E41IV. p•nnlit•d ￿tr*S￿S 102SOIPwFRSIO2, Gr•Thti ind kniWon5 Ind￿￿•d kn th• SOFA thi lTrttirt• Mtwll WA chiilty protrlded th• sg•df*d ￿0d5 Is *niitkmtht to tho ir4ni only <<¢vM***n prfrym•rK• ¢￿￿{￿•T•￿￿tIS.16FIIS 102 ir•rf ￿ wob•i•, th• 0•[￿•¥$ haw ¢st•Nlthid thrt •ie suffl￿￿t In th• •st•t• •hd •ry •tt•¢h•d l•tP• l•pty •ti •llhef ¥￿h1￿$th• wntrd ol th• or blqn MIL T•xf•thknonéoMUw￿lThd h%IL¥1￿ In IKom• Ih•M kn • d•¢l•i•ib)n IT￿ th• *)Mr. Glft ￿ arn¢￿[ on i don•ik7n tD ol th•i ill¢ Ind IM•¢￿ ￿ •n •ddrtlM w th• lund li th• Inltlal doniikni unkn5 tho dllDDr or th• Mr WA only h)dud•d In tP• SOFA orrt• Ihl ¢h•r41vh•i ￿￿￿&•d thi Fdii•dw45 or .WA Dw•t•é ￿￿dI rn¢41ui¢d ai f4* lth• •mount fu th• 45Mi wuld ImprMY¢¥ todo 50. WA l•lr %qlut ol thme •1 the Yme ofiheli re¢dpt •nd thqy4rtwnf$￿ •n rttdpl In th• r•ponin• pwlod In whth lh• sio(ks•r• dhldbu¢•d thly IF4 •5 th* thrtrtbuthirn DoTraio6 ioods lor io*b* 4r• mI•￿Ted 4l lalr v*lu• on InIt￿l th• WA rth•f tradlry xtMt*¢ wlih th• corriwJndkni brrtk i•t•uts•d in the b•lwt• slw•l, On11$ • th• Y•1w d $14Kk Is ch•ry¢ •i*MI 'inwm• from other tr•dlni •¢11￿1￿$, 4nd Eh¢ rJwJs th)Mi•d lop 4wlni w• by tP• x• IW •wts 4nd WA J1 W20Yd Section C Notes to the accounts toni... Glfts In lknd fty by tr•Yld• d•tslls ol th• •mounlp*ld for any¥t•tulory •xt•m•l•vutthyol •tt¢)unts Ind oth•rs•r¥k•s pmvld•d byyourlnd•p•nd•nt •x•mln•r. ff nothlnp p•ldpl•••• •nlw ll'ln th••pwowl•t• box(w). Th1• y••r Ind•p•nd•nt •xamln•rf• f••• 1.022 1.283 A••Vrnfi￿ Mr¥1￿0 oth•r th•n •udll or Ind•p•hd•nt •¥wnSnatlon T•x •dvl•oryf••• Oth•r f•M (for •xampl•: fln•ncl•l ath￿¢•. ¢on•uft•n¢y. wguntsh¢y 1•ThI￿lI wld ta lh• Ind*p•nd•nt •xamln 396 J30 I¥AF Cranw•ll Y￿r Endkng 31 May 2023 p••21rf Section D Notes to the accounts Icontl Note11 Pald amployaos Pl••sg Mmpl•t• th1* nol• If the ¢hwltyhu •nywlpy••& 11.1 St•ff Colts L••t y••r S•larl•s and waq•s Soclal ••curSty co•t• P•n•lon {d•lln•d ¢ontrfbu¢lon Kh•m•) Oth•r •mploy•• b•n•flt• Tgt•l •t•ff co8t• Pl•aH provld• d•talls of •xp•ndltur• on ¥taff W0￿1n¢ for th• ¢harlty wh￿• c¢ntracl• •r• wlth and •r• pald by • rnl•t•d p• WA Pl•a¥• qlv• d•t•lls olth• numbw of•mploy••s whos• ¢ot•l •mployM b•n•th (•x¢ludlnp •mployw p•n*lon ¢oJts) f•ll wlthln •ach band 01£10.000 from £60.000 upw•rd8. Ifth•rn •rn no such tr•nsicth>M. •n(•r YnM'ln th• boxprovld•d. No •mploy••• w•¢•lv•d •mploy•• b•n•fits l•x¢ludln9 •mplor4r p•n•lon M•ts) Igr lh• r•portlng p•rlod ol mor• than £60.000 Tru• Numb•r of•m Th1• B•nd L••t £60,000 tts £69,999 £70,000 to £79,999 £80.DOO to £89,999 £90,000 to £99,999 £100.000 10 £109.919 Th1• Pl•a•• provtd• th• tot•1 •mount pld to k•y m•n*9•m•nt p•rnonn•l Ilnclud•• tru•t••* and ••nlor ffl•n•9•m•ntl for th•li l¢•• to th• 11.2 Av•rng• h••d count In th• y••r Th• p•rt• of th• ¢harfty In whleh th• nploy•M work Th18 Mumb•r La•1 >•ar Numb•r Fundral•ln Ch•dtabl• A¢tl¥ltl Gowman Total RAF Cel￿* Cranwdl D8•dalus Offic0rs' Mts88 Y•4r Endiw 31 M•y2023 p￿22￿ Secllon D Notes to the accounts Icontl 11.3 Ex4Jr4tla pwn•nt• tr•mplo￿•S •nd oth•rn l•xdudlng tru•t••g) Plo •x*r•tl• wym•nts hav• l)••n mad• Pl••M •xplaln th• Mtur• olth• pl￿?￿0nt Thl•y Pl6a•• •tat• th• l•gal authorlty or r•a•on for m•klng th• paym•nt Th1# yw L••t Pl•M• it•t• th• imount of th• pl￿n•nI lor valu• of •ny walv•f Of a rlght to t) >wr L••t >•4r 11.4 R•dund•nty p*ym•nt• •• compl•e• M•ny r•dund•n¢yor l•miln•tlon p•ym•nt IJ m•d• In th• No R•dund•n¢l•* durfnq th•p*lod Total afflount ol ￿YMInI Th• natur• of th• paymnt Ic••h, awt •tc.I Th1•> L4•t >•ar Th• •xt•nt of r•dunrfan¢y fundlng •t th• balan￿ •h••t d•t• Th1• ￿r Lmt >wr Pl•aso ststq the iccountlng pollcy lor •ny r•dundancy or ¢•milnatlon paym•nt• Th1• y•ar L*•t ymr IV4F Cdlege Cranw•l Daedal*Js Office￿, M•sJ YwrEnding 31 M8y 2023 PAp23d50 Section D Notes to the accounts Nots 12 Doflned contrlbutlon pon8lon scheme or dafinod bon•flt •¢hemo account•d lor u a deflnod contrlbutlon schom•. 12.1 Pleu• ¢ompl•t• thlJ no¢• Ifa d•fln•d¢ontrlbul1¢￿ p•nslon 4ch•m• 1$ opw•t•d. Thls y•ar La8t y•ar Amount of contrlbutl*)n• rn¢ognl••d In the SOFA u an •xp•ns• £0 £0 •xplaln th• bas1• for allocatlng th• Ilablllty and oxpen80 of dofined ¢ontrlbutlon p•n*lon ¥¢h•m• b•tw•an act1v1t1￿ and betwe•n r•¥trlct•d and unrnltrfcted funds. 12.2 PIMM ¢omplet• thls s•cUon wh•rn ¢h•rftyp•rtlclp•t•s In • d•fln•d b•n•fftp•Mlon plan butl4 un•bl• to as¢•rt•ln l¢s shr• olth• und•rtylng •ss•ts •nd Il•bllftl•& Pleaso confirni thit Iftough th• ichome Is •ccounted for •• a defln•d ¢ontrlbullon plan, tt l• a d•fln•d b•n•fft plan. Ploas• provld• •uch Infomiatlon a• l• av•llabl• about th• pl•n'¥ •urplu• or deficlt and th• Impllcatlon¥, If any, for th• r•portlng chartty 113 PIMs• compl•t• th1• M¢don vhMr• th• ch•rftyp•rfdp•t•• In • mu111￿1P10yW d•ffn•d b•nofftp•n$lon pl•n th•t 1$ account•d fora• • d•fin￿ contrlbudon pl•n. D••crlb• th• •xt•nt to whlch thfr ¢h4rfty ¢an b• Ilable to tho plan for oth•r •ntitles' obllgatlon8 undor th• t•rni• and condltlon• of th• multl•mploy•r plan RAF Colkge Cronwell Daèdalu5 Officers. Moss Yoar Endirwj 31 May 2023 P4•24 0150 Soct10n D Nol¢s to the accounls leonll Nots 13 Grantrn4klnq 111 olqr*ffl* pahl Ilndud•d In £o•t ot ¢hwltabl• K¢fvllh•l rant• to r•rrt• t• In*OlUtIoM support C4•rf0$1 Sknff CM8trw P*ty Sl•Uw Am•nllJ•¥ 3C¢J 300 710 710 V•Mran• ¢hrfth)•8 Tothl ioffj 1010 1$2 arw1• m¥h t• InslltyAlon• Afy rh•rftyh• m•d• tsp•rVcU￿jTr*Uhth Ih•l•rnm•t•rf411ts th• Ih•grnnlMd ••¢h lttitiiudon 18 •v&ll•bl• on th• w•) Puw• Ttyt•l •rnouM ol rnnt• Id £ y*arE￿￿O 31 W2023 Section D Notes to the accounts l¢ontl Noto 14 Tanglblo flxed asset8 Pl•a$• compht• thls no(• Ilth• ¢haity has tanglbh Ilx•d M*•¢s 14.1 Co•t or valuatlon Fr••hold land & lyJlldlnq• C#h•r ￿nd a bulldlng• PINnl. mKhln•ry •nd motor v•hl¢l•i FLxfvr••. fftttln •nd •qulpm•nt T¢)tsl At the tffjlnnlng of the year Aldthns 425,783 425,763 Rovaluatlons Dlsposat8 Transfers ' At end ol tho ￿aT 425,763 425.763 14.1 D•pr•clatlon Ind Impalrni•nt• **BAal# SL SL SL Stralght Lon• I'SL'I or R8duclng Balance I'RB.) - R•t• At btylnnlno of I ar 20.118 20.110 Dapro¢k*llon 14.191 14191 Impolmient Tran8fef8' At ond ol Ihe yyar 4309 14.3 N•t book valu• Net bLb)k valuo al tha beglnnlng ol tho year Nel book valuo Ot the •nd of tha year 403.645 405,645 391A54 ' 391,454 RAF Ccdlty8 CrnrrA*II Daedalvs Offi￿1$, Mos6 Year Endwy 31 M•y 2023 Pwxrdf4J Section D Notes to the accounts (conti 14A Impalrni•nt Pl•aso proth a d•scrfptk¥n ol th• •vonts ond ¢lrcumst4ncfj$ that l•d to th• r•¢ognltlon or rnvw••l al•n Imp•lmi•ntlo88. Thls ymr Last yur 1&5 Rovaluatlon Man accounllng pollcy of rnvaluadon 1$ ￿ t•d Th1• y•*r Last y•ar th• •ffKlfv• d•t• olth• rnv•lu•tlon th• name off Ind•pond•nt v•lu•r, tt •ppll¢•bl• th• m•thods •ppll•d •nd •1gnlftcant •••umptlon• th• ¢•rylnq amount that would hiv• b•en r•coqnl$•d had tho as*ots bwn c•ffl•d undw th• ¢￿t model. 146 Olh•r dl•elo•tsr•• Th1• y• L••t ymr m PIo•so ststtr th• •mOU￿ of bom>wlng costs. If any. c•plt•lls•d In th• constructlon ol t•nglbl• Ilx•d •sso¢s *nd th• c•ptt•ll8•tlon r•lo us•d. (14 Pl•as• provlde th• •mount of contr4ctu•l commltm•nts for th• •cqul$ltlon of tanglbh flx•d issots. WA IIIA NIA (MQ O•t•lls ol th• •xl•t•nM c4ftylng •mounts of pmpertyi pl•nt and •qulpment to whlch th• ¢h•rlty h•s r•Jtrl¢ted tIUo or th•t •rn pl•dq•du sKurlty for Il•bllftl•8. WA ' The Transfers'mwls tsmovgn70nts behv8en Ixed•ss•t cat8gorfe& ' Pl8aso Indicate Ihe mothod of depre¢lalion by delebng the method not 8pplkabl8 (SL - stralghl Iln&,' RB = reduclng balance). Also pl88s8 IndKate the ￿tfr of dgproci0l￿." forslrnighl Ilne. what Is tho 8ndclpalediife ol the asset (In y•ar8).' for rnducing b818n¢e, what is the po￿￿nt*999 8nnuo1 deduction. RAF Coll•￿ Cranwdl Dagdalus Offlcer8' Mo Yoar Endkng 31 May 2023 P•p27d Scction D Notes to the accounts Icontl Note 15 Intsnglble assets Pl••s• COM￿•1• th18 no¢• Ilth• ch•rlty has any Intsnglbl• •u•t¥ 15.1 Cost oi valuatlon R•••4r¢h & P*t•nts •rtd Tot•1 At teginnlng ol tho y AldlticM)i D18F4MI8 ReValua￿on8 Transfèrn ' Al end of tho wr 15.2 Amortl¥•tlon and Imp•lrm•nts SL SL SL stro￿h1 Una I'SL") or Redudng Bal8nc• rR8'1 At begInn1r￿ of lh• y•ar DIspo8a18 Ar￿lis•ll0n Impolmwnt Transf•rn' At •nd ofyw 1J.3 M•t book v#lu• Nat t*)ok y￿u0 at Ihtr boglnnlTrJ of th• N•t t4)ok valu• at the end ol lh• yè 15.4 A¢¢ountlnu poll¢y Pl••s• dlsclos• lh• •ccotsnllng poll¢y forln¢•nglbl• Ilx•d ua•ts In¢ludlng.' R•asons lor chooslng *mofd•4llon rnt•• Pollch* for th• r•coBnlllon ol•ny c•phal d•v•lopm•nt IW Colegtr Cran*•H Officw5' M•s• Year ETrJty 31 M•y 2ty23 15.5 Imwlrm•nt Th1• y• Lut year Pl••8• proYld• • d•xrfprfon olth• 0¥￿ts and ¢Ircumst•n¢￿ th4t l•d to lh• r•¢ognlllon or r•v•rs•l of an Imp•lmA•nt lou. 15.6 R•v•lu•Uon M•n •ccounVng pollcygf r•v•lu•tlon l• •do*. pkns• proTthI•.' Th1• year L••t y•aT th• •ff•ctlv• d•1• ollh• r•v•luaUon th• Mm• Ol1n￿P•nd•ntV￿lU•r, Il•pplk•bl• th• m•lhods •ppll•d th• c•rrylng amount th•t would ha￿ b••n rewnls•d had th• ass•ts I￿n e•rrl•d und•r lh• 15.7 Oth•r d1￿1••￿￿• Th1• y••r L••1 y•ar 11) lff yourlnl•nglbh •s$•t wa* •equlr•d by way ol gr•n¢ pmvld• v•lu• on Inld•l rncoqntslon •ftd nylnq •mounl of th• a8vÉ (14 D•talls of th• c•nylng amounts of•ny Int•nglbl• •¥s•ts to whkh th• h r•strlct•d th1• or that •r• pl•dg•d •• 4Kurtty for Il•blllll••. (Ilo Pl••M provld• th• amount ol¢ontr•elv•l ¢ommltment• lor th• •¢qul*ltlon ollnt•nglbl• (tr) St•1• th• •moune of mMr¢h •nd ¢l•v•lopm•nt •xp•ndlturn r•coqnls•d (VU Plus• d•eall th• IM•dlngs In th• SOFA In whl¢h • ¢h•ry• lor•mcrdsallon ollnt•nglbl• *•1¥ l* Indud•d. (VID For any m*t•rfal lfttanglbl• a4s•ts. plMs• ovld• • d•scrlpllon. Its c•nylng *mount •nd •ny mnalnlnq amortlutloft pwlod. . TM transl￿.10￿15 fwmovgmènts t*tw••n flx•d 88s01 cat8q0￿% - Indl¢8t• tho m8thod ofdeweclallon by dd811ThJ th• mothod nol applic&bl• ISL= slrni9ht Ilne,. RB . redudnq balance). Alsopl&886 Indlcal8 the rai$ ofd&pr&cl&llon.' lorstralght Ilne, what is the •ntl¢lpatodllf• oltha •3¥ot (In yearsj,. forrndudry balanG•. 1$ th• p•r¢enl8p annual deducll￿. W CoM•J• Cranw•U Daeda￿8 orr¢t•rs' Mo Yo¥r Ending 31 May 2023 Soction D NotÈs to the accounis l¢ontl Not• 10 H•rlt*g• I*￿1* 1L1 G•n•rnl dlKlo•ur•• for￿ ¢h•thi h•tdlng h•rtts9• •u•I# Vl EXpl￿n th• n*tur• •¢th •1 hwltag• Ms•ls h•ld. 011 Expllln th• polky forth• *cqul•lilon* pr•MMtlon. man•q•rn•nt al￿ dhpw*l ofh•rltag• 112 ¢o•lor v•lu•Uon T￿￿ Ai ol th•yo AdthUorA •pc• Tran￿•￿. Ai olth• 1&3 D•pr•¢lWM •nd 1Mpdrn￿n1l Lln• rsL'lor R•Judng 8•l•rK• - R4t• b•glMlw c4th• swr Trnn¥f•rn' 4•ndofy 11A N•t b￿￿ Y￿U• N•t book At Il• ol Not l>0okv￿* At th• •nd crftt* y•w Y•w al My2023 l•J trwlmi•nt 1&6 R•v•lu•tbon Thh y••r L••ty••r 1&7 AnllfyTl• ol h•vl* w•1• tsyqlw• or w•up dl•¢ln9ul•hln9 Ih•M•t co4t thom atv•lwtboTr VAluaYon Alco•t Ilroup Total lknpA CwThlr4 rnnt*lth• b•glnnlrs of O•prnd•fjordlrnp•lrrr•rd R•vAlu￿On imtyJrrt*lth• Md olp*bJ 1U H•rf¢•9• 4•••t• h•rH•g• •v•t• •r• not r•#al￿￿•d on th• ￿￿n¢• sh••ti Thll >*•r L••t 01 Expl•5n th• rnmon why h•rflag• IMv• nol ts••n N¢oMnl••d on th• b•tan¢• •h••L Vll D••crlb• th• •*nIll￿n¢* VISI Dl4¢1o•• ln10m￿tIon th•t l• h•lpful In M4••*lng th• v4lu• h•rltsg• *M•t•. Expl•ln th• rwon why It l• nol aGllc*bl• to 0bt*ln 4 v4lu•Won ol h•rlkng• •M•ts. th•rs' M Y•w 31 2023 16.0 Fh* yw olh•rfla9• us•ts 2023 2W22 2021 2019 Pw¢h•M• GwoupA Q￿up 8 Q￿pC Group C Total •d￿tIon1 ¢hvg• lorlrnpllrn￿nt GmpA GrtyJp B Grwp C Tot*1 ¢h•vg•for Imp•knwn¢ (lroup A. •mwii 0￿uP B. •mwn¢ Qmup C Tot41 dl•po••l• Y•w Ern*y31 klry2023 P*>?￿ Se¢tion D Notes to thè a¢¢ounLS Icontl Not• 17 Inv••thwnt a•Mt• 17.1 Flx•d •M•t• Inw•lm•nts {pl•th•• prts¥ld• foru¢h ¢laM ¢rf Inv￿lm•nt) Cmh &u•h C•iWg Ihtrl ut ol •: +J*F￿••I1 •t ¢wrytr4iv•K* *Wd•dudl'. lThlltyJil lrtth• p•dc*J C•rrythg 11*1 ¥a*J• al4￿ rfyw ?1•4•• •p•¢lfy •ddlllon• MwMlwfr•m a¢qyl•lll¢n• through bu•lnM• ¢ombIn￿on•,1l Plw• I￿1• th•1 F*k V&lu•in th1• eonla¥l l* th• amoUrtfor￿l¢￿ •n M••t¢Duldb• •x¢h•ng•db•ftv••n knowl•qats¥ •nd wAWn9 P•rtlq• l*ppth tr•D••cllM For tr•d•d Mcurttl•4 th• f•lr v•lu•l• th• v• af th• ¥•eurltyqw*tod on th• Slo¢* EYch•nq• D•lly onkl&lU•tor•¥ulv*l•ni Foroth•r•8Mts whw• Ilw•l¥ no m•rt(•¢ • tr•d•dm**•¢ li ts th• ¢N*tw'or¥aluw8'bttt ullm•t• ollatr v•1 172 Pl•*•• prn¥ld• * br•*kdown of I￿￿8¢M•nI• •hown •bov• 09r••lng wlth th• b•lAn¢• •h••t row B04 dlff•r•ntl•tlng b•tw••ft tho•• h•ld •t hlf ¥•lu• •nd th0￿ h•ld •1 I•M lfflwlrni•nL ly•l• ol Inv••tm•nts Filr v•lw at ￿ •nd C￿1 Imwlrnwnt U•t•d In¥••lm•n¢• C••h & ¢•bh •qul¥•l•nl• Totsl Omd lotsl IF4lrvaK4 •ty•w•nd+Co•t IM• Im￿1rm•￿ffj Yw EnLlng 31 May 2023 17.3 If your ch•rlty hoW• Inw•lm•nt wop•rUts, pl•A•• compl•l• th• Iollowlng not•: IFI ExP￿In th• m•thod¥ 4nd 8umpllon• In d•twmlnlngth• lalrv•lu• of In¥MlThint prop•+ty h•ld by th• chrfty 1111 Nim• or 1n*•nd•ntvth￿1f, K•ppllub d r•t•v4nl qu￿NIrAtIOn• Vlll Pmld• d•tIl￿ al ary rn1tsl¢UoM onth• •bllMy to Inw481Tn•n¢ yop•ity ¢r¢)n th• rnmItt￿c• ol InMrn• or dhpoul F￿• (Iv) Expwll •ny Contr*etu￿ obllytlofi• for th• pu￿h￿•. ¢onitrnellon or d•bYlopm•nt In¥•itm•nl prop•rty oi fly ¥•P￿rn. malnt•n•n¢• or ￿￿nc•m•￿ts 17.4 Pl•w provld• • br•akdown ol curnnt u••t Inlm•tff￿n1*,Il •pplle•bl•. •gr••lng wlth lh• b•l•n¢• •h••t. Thhy•w Inv••tm•nts C••h veA•h •qulthl• L￿1•￿ I*m￿rn•￿￿ I￿￿mInI wop•ril 8od*l Inw•tm•nl• lJth•r Totsl 17.5 Gu•r•nt Pl•••• pro¥bd• d•t•ll• •rHI ￿¥0t ol •ny g￿rIn1•• rn•d• to or •n b•hll ol i thlnl pwty N•m• ollh• •fillty or•nlllt•• furfh•rn th• 4lm• Yw ETrtr9 31 l+ltyYJ23 17.0 conC•￿1￿n•ry lo•n• Thkny•v£ *Jnount ofcollc•¥s1oMryl￿nB mlld• Tothl La•l>w e I￿￿1￿•¢01￿aTrn•V b•4l•cloB•dlA •g&vry•l• ro Th1• y•ir L*•t y• T•fft￿ md¢ondlUon• •9 Snt•r••l rnl•, ••¢urtty Valu• ol •ny ¢•n¢•••lonwy lo•ns whleh h•¥• b••n eorymllt•d bul nottsk•n up •1 tr• r•portlng nl• p•y•bl•wlthln l y•v Amty4nl• pry•bl• •ft•r mor• than 1 y•ar AnDunt• rnG•l¥th• ¥Athln I 17.7 Addltloml Infom￿tIon Pl•M• provld• lrrfvnr￿Vn thut th• •lgnlflun¢• ol Inv••lm•nt• to th• flh•ncl￿ postdon orp•rfomMn¢• •ll. t•rnN condldonl of th• of h•dglng to m•n•g• IIMrKW rh For dl In¥••tm•rts mM•ur•d li hlr ¥alu•, th• ba•1* for d•t•rrnlnlnq th• ¥￿￿•, Inrludlng •ny •A•ufflptl0fis 4ppll•d wh•n • vlu•lon forni of 8•curlty. th• urrylng amoufit ol th• fln•ncW •M•t pl•dg•d Aa McuTIty 4nd th• t•rrf• ¢ondlllon• rnlAllnq to Its pl•do•. Y••rE￿kn4 31 May 2023 Section D Notes to the accounts Not• 18 Sto¢ks PIM•• ¢0m￿•t• not• If th• th￿h￿}Id• irystock It•m* 11.1 Pl•M• •t*l• th• ¢•Yrylng •mount ol •to¢k an¢1 In proyrn•• •n•lys•d b•lw••n St￿k Don*t•d oood• For d1•trIl￿¢￿0n Fty m*1• For For rn••l• Ch•rllabl• •etlvlll••.' 8,921 Exp•ry••dlnp•rlod 9,91J Oth•r tr•dlng •cllvltl••: OpMlnq •,915 Tot•lpr•vlou* y•w 6,921 18.2 Pl•u• th• cirr>lno amount of *ny •to¢k¥ plw •• ••¢urfty lor Il•bllltt•¥ IIAF Cowg Cr8nw*n Oaodalw omcern. Me Yw Erwthnq 31 May 2023 P¥• 36dffO Section D Notes lo the accounts Icontl Not• 19 Dobtorn and pr•paym•nts Pl••i• compl•t• thli not• Mth• ¢h•rtty •ny 19,1 *mafy•l• of d•bior• Th1• y••r Last ymr Trnd• d•btor• Pr•ptym•nts •nd Incom• 22.439 24,021 973 T4Jt*l 003 24,194 Pl••*• ¢wnpl•t• 19.2 wh•r• • m•l•rt•l d•btor l¥ rnGovw•bh mw• th•n • y••r•ft•r th• rnpth d• 192 An•ly•l• of d•btorn N¢0￿*bI• In mov• than 1 y••r Ilnclud•d In d•btow• •bowl Th1• y•ar L••t y• Pr•p*ym•rth und •¢wwl I￿lm• Totsl IiAF Colkryga Crarwdl Y￿[ Errf1￿ 31 May2023 P4g•17dSQ Section D Notes to the accounts Icontl Not• 20 Cr•dltor# •nd ac¢ruaJs Pl••M Mrnpl•l• th1• not• Mth• charlty h•$ any ¢r•GYtoM tY•cCn￿kn. 20.1 An•tyils d¢r•dlto Amounts lalllw du• wlthln OM Th1• y￿r •ftw mor• th•n on• L••t y#*r Th1• y•*r L••t y•*f Acvu•l• for grant• yy*bl• Bjnk loan• and ov•vdrnft* Tr•d• ¢r•dltov• P•yrn•nts rnc•lv•d on •eeount for ¢•ntrn¢ts or rfomianc•*rnl*t•d grnn¢• Accru•l• and d•f•Th•d Incom• Tax•￿￿n •rtd ••¢urlty Oth•r ¢rndllorn 22,717 21.885 8.739 11.736 S,774 Totsl 34,111 39,1TI 20.2 D•lorrnd In¢om• Pl••n •Xpl￿rt lh• r•••on• why Incom• l• d•fwrnd. Thls y••r L••t y••r l*nc• at th• •tsrt of th• r•portlng p•rlod knount• •dd•d In eurr•nt p•rfod oun1• r•l•u•d tr* Incoffl• Irom pr•vlou• p•ilo#• B*lAnc• •1 th• •nd of th• r•portlnB p•rlod Da•Jdus oifK•S' Y•wEfvJkng 31 PW2023 Section D Notes to the accounts Icontl Not• 21 Provlslom for Il•blllll•• and ¢h•rg Pl•M• ¢ompl•l• th1* nut• ff you h•v• In¢lud•dln ¢h•rtty •xP•￿d￿l• •ftywovl¥lon•. A wo¥l•lon Is mad• wh•n th• ¢h•rty h•J i IlabllltyolunMrt*kn or•mounL 21.1 11￿M•nI¥ Th¢¢)qni••d p1w￿lon• and fi4ndlTrg ¢ommltrn•nt durlng th• wtlod Th1• La#t y••r 8•l•n¢• •t th• •t•rtol th• ￿P￿Un￿ p•rfod Amounts idd•d In ¢urr•nt p•rtod Jnounts ¢h*ry•d aylnst th• pro7*l*k>n In th• ¢¥Mnt P•Flod *movnt• I•￿1¥•d durlng th• p•rlod B•lan¢• At th• •nd of r•porUng ￿lI1)d 212 prnvld•.' Th1• brhf d•Krfptlon of •ny obllq•llon• Qn lh• •hwt and th• •yp•cthd •mwnt •nd timlNJ of r••ylllng p4ym•nt•; . ￿ Indkatlon of th• unwt•lntl•• th• •mount or Ilmlng of th￿• ovhltiwl: and -th• •mount of •ny •xp•ct•d rnlmbur••m•n( *l•tln9 th• imount of •ny ••s•t that hu bHn r•¢ognl••d forth•t •xpKt•d r•lmbur••rn•nL 21.3 For w lundlng commllm•nl th41 l• nol r•o(bgnS••d Il•blllty or pro¥S•loni pr¢>vkl• d•tsM• of¢ommltsn•nt m•d•, th• tlm• fr•m• ol th•¢ commllrn•nl •ny p•rlornwnc•-r•l4l•d ¢ondltbons Ind d•t•ll* of how th• ¢•mmkn•nt wlll b• lund•d (wlth ¢onkn¢t• for c•pM•l •xp•ndl¢ur• ••p•rnt•ly Id•nlllb•dl. 21.4 Wh•rn unr••lrl*d b••n d••lgn•t•d to • fund cDrnmkni•n( pl••M dl•¢lo•• th• natur• ol •ny •mounl• d••W•l•d and th• Ilk•ly tlmlng of th•t •xp•ndltur•, RAF Colknw Gf•rAwJM Y•w Endh9 31 May2023 Section D Nottt5 to the Bctounts l¢onti Not• 22 Oth•r dl•clo•um lor d•btor•. u•dllorn •nd oth•r b￿1¢ flnancw In•trwn•nts y••r L*¥¢ y••r 22.1 Pl•w pro¥ld• Infovmitlon •I￿ul th• •lllnffi¢•nc• olflnancld In•tNm•nl* l•q. d•btarn. ¢r•dliOrn. Inv•stm•nts •tcl to th• fln*n¢lal poslllon or p•rformvK•, for•MnW•. tm ¢•nM and ¢ondltlon• of knan• or th• olh•d9lng t• m•n•g• ftn*al 212 ff th• ehwlty wthl*l•d a•••l• M • lorni ol••£urfty. th• c•rylng irn¢>unt of th• kn•n¢l41 44••t• P￿d9•d •• ••curlty •nd th• t•rm¥ and ¢onl¢loM ￿11•(1 to It• phd9• b• gI￿rt h•M. RAF Cr4Thw•l y￿Er￿￿O 31 MAY 2023 Section D Notes to the a¢counts (conti Nots 23 Contlng•nt Il•bllltl•i and conllngtrnt th¥••ts 23.1 ContlnB•nt Il•blllll•¥ Wh•rn th• ch•rfty hu Con￿ng•nt Il•blllllll••. ¢ompl•t• th• followlnq ••dlon unlw• th• pu•slbllSty ol th•lr •xl•t•n¢• l• r•mots. Th1• D•¥¢rlptlon ￿ ￿•ffl Includlng b hgal n•tur•. PhM• d•Kdb• iny M¢urlty prowld•d In ¢onn•¢tk*n to th• E•tlmat• of fin•￿1•1 •ff•¢l m*n•nt Endo￿1 (CLI lo Ihe PAF c•Thtr￿ Fund.. to rnlurn Capft￿ N urdl 19.392 L••tY••r D•Scrtp￿0n ol tt•m InGludnq h hgal natur•. Pl•*•• d••crlb• any ••curtty pr•vld•d In ¢onn•¢don to th• I￿￿11￿y. P•man•nl Endowmont (CLI lo tho PAF C•nlr•l Fund.. lo tum worf(Iny N ￿￿1 •v•rdoMs. E•Um•t• olfln•nc￿l •ff•¢t 19.3•2 13,2 Conttng•nt ￿1•ts Wh•r• th• chlrfty h4• ¢onkng•n¢ a•••ts. pl•M• compl•t• th• followkng ••Gllon wh•n th•lr •xb•t•n￿ I• D•Krlplbon of St•m E•llm•ts otfin•ncl•l •ff•¢i 23.4 Oth•rdl•¢lozur•B for contlng•ftt ￿••ts •ndlw Ilablll Pl•a•• provld• th• folFowlng Intorn￿tIon wh•r• practlrAbh', L4•t y•ar Expl•ln *ny un¢•rtalntl•• r•latln¥ to th• •mount or Ilmlng 91 ••tthffl•nL' th• po••lbllty of *ny T•lmburn•m•nt lth•rn St h nol pmctlc•l to nwk• on• or morn ol th•M dknlo•urn•. pl•u• stllt• th1• f•cl Da•1•￿• Olk•r6' M• Y•ar Endkng 31 May 2023 P¥•41 ql Section D Notès to the accounts Iconll Not• 24 Cajh at bank Ind Sn hand t•m e48h Invaslments (less than 3 n￿￿1h5 malurtty dal•l Short lem deFos4ts Cagh 8t bank Cash Floa18 0th8r 19 890 525 525 Totsl RAF Cc4Foge craTr￿ D4od•hJ$ oiftht8' M•68 Y*Endin9 31 MAY 2023 SeclioTr D Nolos to tho accuun15 (conti Not• 20 Fllr v•lu• *nd II*IMtt•• ¢th• rt•k • l•M dwt• ad•blw Mi • th•ith• kn¥wlmrtxlllfvll dy•t Ivwhkhlh•ohulty iry•Apo••d•tlh•V￿ glth w•purtiNll 21,2 PI•u• Alw d•laN• •llh• •MouTht•l¢h￿• hlr olts•l¢fln¥d¢lAI In•iiiim•nts IO•blthN u•dlth. thrppJBh 1hWAIh￿ l• *Itrjl￿¥1•1p thing•• y•*rE￿ 31 2Q23 Section D Notes to the accounts Icontl Ni>te 26 Ev•nts •ft•r th• •nd of th• f•POrtlng p•rlod Pl••*• compkts th14 not• •v•nts (not raqtslrtng •dJuslm•nt to Keounts) hav• ￿(urr0d*ft￿ th• •nd olthe r•portlng W￿dbUt b•forn the ￿0￿nts arn •uthorts•d ￿1¢h rnht• to ¢ondlilon• that arnJ• •ft•r th• •ndof th• r•portlnpp•rlod. Th1• Pl•*¥• piovld• d•t•lh ol th• n•tur• ol lh• Mnt Provld• An ••tlmat• ofth• flMn¢hl •ff•¢t of th• •v•nt or • •l•t•m•nt th*t •uch An Mtlm•t• c•nthot b• m•d• RAF Colloge Cr¥Trh*ll Da•Jalus OffKws' M••8 Y••r 31 May20ZJ 111111111111 111111111111 111111111111 illiiiiiiiii 111111111111 11111111111 Iiiiiiiiiiill Illllllllllli, 111111111111 Iiiiiiiiiiia 111111111111 Iliiiiiiiiill Se¢tion D Notes to the accounts (conti Nol• 27 Charftyfvnd• (cont) 27.3 Tr•n•f•rn b•tw••n fund• R•uon fortr•nsl•r and wh•rn •ndowm•nt h ¢•nv•rt•d t¢ I￿Orn•. I •r lor Il• conwr•lon knount B8h¥aen unrfy8trtciwJ ond lund• endowm•nt and sIA¢totJ lunds unrestActed fundi 27.4 D••1 n*t•d fvnd¥ Pl•nn•d ua• Pu olth• d•• n•llon Cdl•g• CrarAI Y•4r EhdiTrJ 31 Miy2023 Py47rfT•) 5eElion D Not• 21 TranBBCtloni *lth #nd Mlatvd partlD8 1 Tr￿ts• ¥•mun•rnUon and b•rk•fft* *wl0ym￿tW1th ¢hrtty gr• (Tn* qr Fth•l True Th1• y•w 7OTA offlÈ•y Il•lvwts••ywM• hw• b••n ￿￿￿￿￿1T￿￿OI F411•1 Thl•y•w Bub•l•i•ii¢• Olh•rlthM •p•¢llyl'. 70T*L Y•¥ E￿?1 **IWJ S*¢tion D Nottys to tho .ICCOunis 28.3 Tr•ThMGU4Mlsl wlth r•latsd P￿•1 F*I8E Ilam• ¢1lh•tvJ•l•• •1¢ P￿•d•v￿r Y•wErth 31 W202S Section D Notes to the accounts Icontl Not• 29 Addltlonal Dl•clo•uro8 Th• followlng *r• *1gnm¢ant m*tt•r• whl¢h ar• not cov•r•d In oth•r not•s •nd n••d to ￿ In¢lud•d lo pmvld• • prop•r und•rntandlng of th• accounts. 11 th•r• Is In•uffl¢l•nt room h•r•* pl•iM add • ••par•l• shfr•L RAF Cdloge CraTh￿l1 Da•dalu8 Offlc•rn' M•s$ . Y•ar Endlng 31 M•y 2023 Paw9)rfgJ ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the Managing Trustee of:** RAF College Cranwell Daedalus Officers’ Mess **On accounts for the year** 31[st] May 2023 **Charity no** 1129827 **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 ended 31st May 2023. **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:** Original signed **Date:** 27.03.2024 **Name:** HOWARD NEIL SANDERSON **Relevant professional** FCIE **qualification(s) or body** 1 **Oct 2018** **IER** ## **(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** . 2 **Oct 2018** **IER**