2021-06-30-accounts - Officers' Mess Raf Shawbury

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	SORPreference
Summaryofthepurposesof thecharityassetoutinits governingdocument	Para1.17	TheobjectivesoftheRoyalAirForceShawbury Officers'Messis"ThePromotionofMilitary EfficiencyoftheArmedForcesoftheCrown".
		ThisobjectpresentstheTrusteewithwide
		powers,enablinghimtoprovidecharitable
		assistancetoallelementsoftheRoyalAir
		ForceCommunity;internalsubsidyofOfficers'
		MessactivitiesandgrantmakingaretheRoyal
		AirForceOfficers'Messprinciplemeansof
		deliveringthischaritableassistance.
		TheRAFShawburyOfficers'Messhas3main
		aimssetbytheTrustee:
		i.Encourageespritdecorpsby
		enablingservingmemberstomix
		togetherforbothformaldining
		situationsandinformalsocialactivities
		soastohelpkeepservicetraditions
		aliveandencouragethewell-beingof
		theMesscommunity.
		ii.Encourage,supportingand
		facilitatingthedevelopmentofsportto
		raisestandardsandtopromotethelink
		tofitness,teamworkandpersonal
		developmentthroughsportingactivity
		andopportunities.
		iii.Supportingfacilitiesandcapital
		projectstoenablethebestpossible
		provisionfortheRoyalAirForce
		community.
		DetailsoftheFund'sobjectivesandactivities
		aregroupedtogetherwithintheappropriate
		aimsanddetailsofthescopeofeachactivity
		aregiveninthe"Achievementsand
		Performance"section.
Summaryofthemain activitiesinrelationtothose purposesforthepublic benefit,inparticular,the activities,projectsor	Para1.17and 1.19	TheOfficers'Messderivesabenefittothe generalpublicinhelpingtoprovidepersonnel whoaremotivated,havehighmoraleandare willingtoservetheneedsoftheircountryand thatofitspublicatalltimes.

servicesidentifiedinthe accounts.		ThemainactivitiesoftheOfficers'Messin relationtothosepurposesforthepublicbenefit
		are:
		a.Theprovisionoffundingtoenhance
		livingaccommodation.
		b.Theprovisionoffundingtowards
		informalandformalfunctions
		throughouttheyear.
		c.Theprovisionofgrantsbenefiting
		thewiderServiceCommunity.
Statementconfirming whetherthetrusteeshave hadregardtotheguidance issuedbytheCharity Commissiononpublic benefit	Para1.18	TheRoyalAirForceShawburyOfficers'Mess derivespublicbenefitasitassistsinproviding RoyalAirForcepersonnelwiththenecessary skillstocarryouttheRoyalAirForce contributiontothedefenceoftheUnited Kingdomanditsinterests.ServiceFundsare establishedforthebenefitofServicepersonnel
		topromotemilitaryefficiencywhich underpins
		espritdecorpsandteamworking,andtheyhelp
		toencouragepersonneltodevelopcharacter,
		spiritandattitudetofacechallengesanddanger-
		associatedwithmilitaryservice.Asaresult,the
		Fundderivesabenefittothegeneralpublicin
		helpingtoprovidepersonnelwhoaremotivated,
		havehighmoraleandarewillingtoservethe
		needsoftheircountryandthatofitspublicatall
		times.
		TheabovestatementhasbeenagreedbyRAF
		AirCommandHQServiceFundsstaffandthe
		CharitiesCommission.Withassistanceissued
		fromAirCommandstaff,theTrusteehaspaid
		dueregardtotheguidanceissuedbythe
		CharitiesCommissiononpublicbenefit.

	SORPreference
		PriortotheendoftheFinancialYearthe
Policyongrantmaking	Para1.38	FinancialPlan/Budgetisproposedtothe MembershipatanExtraordinaryGeneral Meeting(EGM).ThePlandetailstheproposed
		budgetforthenewFinancialYearincluding
		grants,subsidiesandanycapitalexpenditure
		forratificationbytheMembership.Ifagreedat
		theEGM,Minutesarethendistributedtothe
		Trusteeforratificationandapproval.TheMess
		Committeemeetingstakeplaceeachmonthto
		discussfinancesandanyotherbusinessofthe
		Mess.
Policyonsocialinvestment	Para1.38
includingprogramrelated		N/A
investment
Contributionmadeby
volunteers	Para1.38	N/A
Other		N/A

	SORPreference
		TheMessallocatedfundingtowardsavarietyof
		formalandinformalfunctionsovertheFinancial
		Year.Thisincluded;ServiceDining-In'or
Summaryofthemain achievementsofthecharity, identifyingthedifferencethe	Para1.20	DinnerNightssuchasaBattleofBritain evening,DinnerNightsforMessMembersand spouses/partners,andbothaSummerBalland ChristmasDrawforthebenefitofMess
charity'sworkhasmadeto		Members,inordertomeettheaimofpromoting
thecircumstancesofits beneficiariesandanywider benefitstosocietyasa whole.		espritdecorpsandforthecollectivebenefitof theMembership.Unfortunately,asaresultof COVID-19andGovernmentrestrictionsall functionshadtobecancelled,thereforeno moneywasspentonfunctionsduringthe
		FinancialYear.
		SupporttoOtherActivities:
		EachyeartheMessagreestograntsumsof
		moneytoeventsheldontheUnit,whichbenefit
		thewiderServicecommunity.Unfortunately,
		theonlygrantpaidoutwhichwasdetailedin
		theoriginalFinancialPlan,wasagranttowards
		ajointBattleofBritainEvent.
		TheOfficers'Messwasabletocontinueto
		contributetotheRoyalAirForceShawbury
		SportsFundtoassistinitsprogrammeto
		enhancesportingfacilitiesontheUnit.
		MessSubscriptions:
		Aspartofthefinancialplanningprocessthe
		MessCommitteeseekstheagreementofthe
		Membershipinsettingthelevelofsubscriptions
		intherelevantmembershipcategories.These
		subscriptionshelptosubsidisetheformal
		functions,meetoperatingandmaintenance
		costsaswellasenablingtheMesstofundits
		grantallocatingactivities.
		Duetothecancellationoffunctions,actionwas
		takentoreduceSubscriptionlevels,whichwas
		approvedbytheMembershipatanEGM.An
		amendedFinancialPlanwaspresentedtothe
		MembershipattheAGMwhichincorporatedthe
		reductioninsubscriptionsandanumberof
		otherchangestheywishedtomake,including
		allocatingmoneytowardsMessImprovements.
		TheaimintheamendedFinancialPlan20/21
		wastoendtheFinancialYearwithasurplusof
		£127.00.However,thesurpluswasmuch
		higherthananticipated.

Youmaychoosetoinclude	furtherstatements	whererelevantabout: TheobjectivesaresetintheFinancialPlan,
		whichisapprovedbytheTrustee,andvotedin
Achievementsagainst objectivesset	Para141	atanEGMpriortothestartoftheFinancial Year.
		CommitteeMeetingsareheldonamonthly
		basistoreviewtheperformanceoftheOfficers'
		MessagainsttheFinancialPlan.
		PlannedincomeovertheFinancialYearwas
		belowtarget.SubscriptionandInvestment
		incomewereabovetarget.Unfortunately,Bar
		Profitswerebelowtargetasaresultofthe
		directionfromGovernmenttocloseallBarsdue
		toCOVID-19.
		Plannedexpenditurewasbelowtarget,withan
		underspendonSubsidiestoeventsand
		plannedMessImprovements.
		ThemainincomestreamsfortheOfficers'Mess
		aresubscriptionsandbarprofit.

Pei-formanceoffundraising activitiesagainstobjectives set	Para1.41	Subscriptions: Subscriptionsweresetandagreedat£14.20 permonthforeachMessMember.However,as
		aresultofCOVID-19,approvalwasgivenatan
		EGMtoreduceSubscriptionlevelsfromNov20
		to£4.00permonth.Subscriptionincome
		fluctuatedovertheyear,butwasabovetarget
		attheendoftheFinancialYear
		BarProfits:
		TheBarhasunfortunatelynotperformedwell
		overthemajorityoftheFinancialYearandasa
		resultofCOVID-19hadtocloseagaininNov
		20.Barprofitsof£3,134.19wasachievedbut
		wasbelowtaretby£1,865.81.
		Asnotedabove,despitetheimpactCOVID-19
		hadontheeconomyandultimately our
Investmentperformance againstobjectives	Para1.41	InvestmentsinFinancialYear20/21,therehas beenanincreaseincapitalgrowthof£5,419.86 overthisFinancialYearandoverallgrowthof
		£13,077.40sincepurchase.
Other		N/A

inancialReview
Reviewofthecharity's financialpositionattheend oftheperiod	Para1,21	TheOfficers'MessendstheFinancialYearwith incomeof£52,980.33comparedtoexpenditure of£37,608.18.Thishasresultedinasurplusof £15,372.15comparedtoatargetsurplusinthe
		FinancialPlanof£127.00.£7,000.00was
		allocatedwithintheFinancialPlanforMess
		Improvementsand£5,000.00forwhitegoods,
		howeveranypropertypurchasedwouldbe
		capitalisedontheBalanceSheet,depreciated
		inaccordancepolicyandonlythedepreciation
		chargewouldbeexpensedthoughtheProfit
		andLossStatement.Therefore,thesurplusat
		theendoftheFinancialYearincludesthetotal
		of£12,000.00allocatedforImprovementsand
		whitegoods,whichwouldnotbeexpensed
		throughProfitandLoss.
		Theremainderofthesurplusismainlyasa
		resultofcancelledfunctions,forwhichatotalof
		£3,000.00subsidieshadbeenallocated.
		£5,000.00wasapprovedforthepurchaseof
		whitegoodsinFinancialYear20/21,however
		duetoGovernmentRestrictionsasaresultof
		COVID-19thismoneywasnotspentpriortothe
		endoftheFinancialYear.Thepurchaseofthe
		WashingMachinescommencedassoonas
		restrictionsstartedlifting.
		Atotalof£9,370.79wasspentfromthe
		allocatedbudgetsonimprovementsandwhite
		goods, whichincludedGardenFurniture,Patio
		HeatersandWashersandDryerstoenhance
		thefacilitiesfortheMessMembership.

		Liquidityisexcellentwithnetfundsreadily
		realisableofcirca£90,000,someofwhichis
		depositedinaCharitiesOfficialInvestment
		Fund(COIF)DepositFundandhighinterest
		accounttogainmaximuminterest.
		TheOfficers'Messwasfoundedwith
		assistancefromaninitialgrantfromtheRAF
		CentralFund.TheContingent
		Liability/PermanentEndowmentistheinitial
		fundingoftheOfficers'Mess.IftheMesswas
		toclose,theRAFCentralFundwouldnormally
		expectthegranttobereturned.TheMess
		mustmaintaininvestmentsatavaluenoless
		thantheendowedgrantmonies,subjectto
		marketvaluelossesanddeflation.Income
		generatedfromthe investedfundsisrestricted
		tosupporttheappropriatecharitableactivitiesof
		theMess.AcomparisonoftheRAFShawbury
		Officers'Messinvestmentholdingstoits
		ContingentLiability/EndowedGrantshowsthat
		theyhavesufficientinvestmentstocoverthe
		valueof£35,325.00.
Statementexplainingthe policyforholdingreserves statingwhytheyareheld	Para1.22	AttheendoftheFinancialYeartheOfficers' Messhadfreereservesofcirca£100,000.This includes£2,765whichhasbeenplacedina designatedfund(detailedbelow).
		TheTrusteealsoagreedanOperating
		ReservesPolicyfortheFinancialYearto
		ensurefinancialviabilityoftheFundandits
		abilitytomeeton-goingcommitments.
		Reservesof£7,000.00havebeensetaside,
		whichisthevalueofapproximately2months'
		worthofrecurrentlycommittedexpenditure.
		FreeReserveshavebeencalculatedasthose
		partsofincomewhicharefreelyavailableand
		donotincludethePermanentEndowment,
		RestrictedFunds,anypartofUnrestricted
		FundsnotavailableforspendingandAssets
		whichcouldonlyberealisedthroughdisposing.
		Ihaveincludedtheinvestments,astheycanbe
		realisedatshortnoticeifrequired,howeverthey
		maynotsellattheircurrentvalueonthe
		BalanceSheet.
		TheReserveshavebeenusedtogainthe
		maximumincomefortheFund,withcirca
		£57,000beingheldinEquityandFixed
		InvestmentsandmoniesheldinaCOIFDeposit
		FundandaHighInterestAccount.
		TheReservesoftheCharityarecontinually
		monitoredandreviewedwithinthecontextof
		thefundsrequiredtofulfilthecharitable
		objectives.
		DesignatedFunds:
		InordertocomplywithCharityCommission
		requirements,aprofessionalvaluationistobe
		conductedevery5yearsofallcapitalproperty
		ownedbytheOfficers'Mess.Moneyisset
		asideinadesignatedfundeachyeartowards
		paymentoftheValuation.

Amountofreservesheld	Para1.22	Circa£100,000
Reasonsforholdingzero	Para1.22
reserves
Detailsoffundmateriallyin deficit	Para1.24	Therewerenofundsmateriallyindeficitduring theFinancialYear.
Explanationofany uncertaintiesaboutthe	Para1.23	TherearenouncertaintiesabouttheCharity continuingasagoingconcern.
charitycontinuingasagoing
concern
Additionalinformation(optional)
Youmaychoosetoincludefurtherstatements Thecharity'sprincipal sourcesoffunds(including anyfundraising) Para1.47		whererelevantabout: Principlefundingisfromsubscriptionsand investmentIncome,whilefurtherincomeis receivedfrombartrading.
		Tomeettheover-ridingneedofregularon-
Investmentpolicyand objectivesincludingany socialinvestmentpolicy adopted	Para1.46	goingspecifiedannualincome—increasingwith inflation,theRoyalAirForceOfficers'Mess InvestmentStrategy/Policyistohavea diversifiedportfolioacrossestablishedUK EquityandFixedinterestmarketswithabias
		towardsEquitiesthatoffergrowthandyield.
		Furthermore,moneyisheldinaCOIFDeposit
		Fund,gainingmaximuminterest,butensuring
		moniesarereadilyavailable.
		The2mainaimsofholdinginvestmentsareto
		covertheContingentLiability/Permanent
		Endowmentandalsotogenerateincometo
		helpcovertheexpensesoftheOfficers'Mess.
		Tocontinuetomeetthestrategicand
		operationalobjectivesoftheOfficers'Mess,the
Adescriptionoftheprincipal risksfacingthecharity	Para1.46	Trusteehasgivenconsiderationtothemajor riskstowhichtheCharityisexposed.Heis satisfiedthatsystemsandprocedureshave
		beenestablishedinordertomanagethese
		risks.Thisisdonethroughthemeansofa
		ServiceFundsInternalAuditBoard,convened
		atthestartofeachFinancialYear,tocarryout
		internalarithmeticalandmanagementauditof
		theCharity.Inaddition,theTrusteemaintainsa
		RiskRegisterdetailingthoseareaswhichmay
		giverisetoconcernpresentlyandintothe
		future.Riskshavebeenidentified,analysed
		andassessedaccordingtotheirimpactandthe
		likelihoodofoccurrence.Systemsimplemented
		tomitigatetheserisksarecontinuallyreviewed
		andtheRiskRegisterisreviewedonaregular
		basis.Themainrisksovertheyearwere:
		PotentialRisk
		COVID-19willhaveanimpactontheMesses
		whenholdingtheirmandatorymeetings,also
		theimpactonfinancesduetocancelled
		events/functions.
		Mitigation
		ConservativeFinancialPlansandthe
		Membershipmadeawareofadjustments
		throughouttheyearasrestrictionsarelifted.
		Meetingstobeheldvirtually.

(e.gunincorporated
association,CIO)
Trusteeselectionmethods	Para125	TheStationCommanderatRoyalAirForce
includingdetailsofany constitutionalprovisionse.g. electiontopostornameof anypersonorbodyentitled toappointoneormore trustees		Shawburyisappointedasex-officioofall ServiceFundsatRoyalAirForceShawbury. AppointmentofStationCommandersis controlledbytheRoyalAirForcePersonnel Manningorganisation,currentlybasedat HeadquartersRoyalAirForceHighWycombe.
Additionalinformation(optional)
Youmaychoosetoincludefurtherstatements		whererelevantabout:
		Trusteesareofferedinformaltrainingaspartof
		theirinductionatHeadquartersAirCommand
Policiesandprocedures adoptedfortheinduction andtrainingoftrustees	Para1.51	byServiceFundsPolicy.Theyaregivenabrief explainingtheirrolesandresponsibilitiesand areissuedCC3.Trusteesarealsoadvisedto attendaTrusteeTrainingDay.
		TheTrusteedelegatesthedaytoday
		managementandcontroloftheOfficers'Mess
Thecharity'sorganisational structureandanywider networkwithwhichthe charityworks	Para151	togetherwiththeauthorityofthedisbursement ofloanstoamanagementcommitteechaired bythePresidentoftheMessCommittee,whois appointedbytheTrustee.Membersofthe committeeareappointedfromeachofthe
		functionalareasofthesectionsoftheStation.
		However,allmanagementdecisions,
		acquisitionsandexpenditurearesubjecttothe
		Trustees'approvalbysignatureintheelectronic
		minutes.
		ThebudgetforthenextFinancialYearissetin
		JunebytheCommitteeforapprovalbythe
		FundMembersataGeneralMeeting.The
		AnnualGeneralMeetingratifiestheannual
		auditedaccountsoftheFund.Minutesare
		takenateachCommitteeand GeneralMeetings
		andarecirculatedtoreachtheTrusteewithin
		10workingdaysoftheMeetingforhisapproval.
		Committeemeetingstakeplaceeachmonthto
		discussthefinancialperformanceagainst
		budgetandothermessrelatedissues.
		AsTrusteeofServiceFundsatRoyalAirForce
		Shawbury,theStationCommanderalsohas
Relationshipwithany relatedparties	Para1.51	responsibilityforoneotherseparatelyrun ServiceFundsregisteredcharity:namelythe RoyalAirForceShawburySergeants'Mess.
	.	HeisalsoTrusteefortheRoyalAirForce
		JuniorRanks'WelfareFundandanumberof
		othersport/society/welfarefundstermed
		"BankedFunds",whichareExceptedCharities
		underStatutoryInstrument1056/65.
Other

	Trusteename	Office(ifany)	Datesactedifnotfor wholeyear	Nameofperson(orbody)entitled toappointtrustee(ifany)
1	CAMullen	StationCommander	1Jul20—10Dec20	AppointmentofStation
2	PWadlow	StationCommander	11Dec20—todate	Commandersiscontrolledby
3				theRoyalAirForceManning
4				OrganisationatHQAir
5				Command(SeeTrustee
6				SelectionMethodsbelow)
7
8
9
10
11
12
13
14
15
16
17
18
19
20

SectionB 0 0 0 -122 RAFShawbury Officers'Mess at30Jun2021 Fixedassets Intangibleassets (Note15) B01 Tangibleassets (Note14) 602 Heritageassets (Note16) 1303 Investments (Note17) B04 Totalfixedassets 805 Unrestricted funds F01 BalanceSheet Restricted income funds F02, Endowment funds F03 Totalthis year £ F04 Totallast year F05 198,561 - - 198,561 193,872 21,852 - 35,325 57,177' 51,757 220,413 - .35,325 . .255,738 245,629
Currentassets Stock (Note18) 806 Debtors (Note19) 807 Investments (Note17.4) 808 Cashatbank,andinhand(Note24) B09 :TotalCtirrentassets 810 143 - - 143 3,850 18,136 - - 18,136 17,753 86,542 - - 86,542 73,952 '104,821 - - -104,821.-'"95,555
Creditors:amountsfallingduewithin oneyear (Note20) B11 Cashatbankand1.n;hand(Note20) 609x Totalcurrentliabilities 812 Netcurrentassets/(liabilities) 812 Totalassetslesscurrentliabilities 613 12,575 12,575 •13,993 12,575 -. - 12,575 .:13,993 •92,246 - - 92,246 81,562 312,659 - 35,325 347,984 327,191
Creditors:amountsfallingdueafter oneyear •(Note20)_ 814 Provisionsforliabilities' B15 Totalnetassetsorliabilities 816 312,659 - 35,325 347,984 327,191
FundsoftheCharity Endowmentfunds(Note27) 1317, Restrictedincomefunds(Note27) B18 Designatedfunds 1319d Unrestrictedfunds 81.9 Revaluationreserve 820 Totalfunds B21 35;325 •35,125 35,325 312,659 312,659 291,866 312,659 35,325 347,984 127,191
'Signedby'oneortwotrusteesonbehalfofall Signature Dateofapproval ddlmm/yyyy
thetrustees 74M/2,021
GrpCaptPWadlow

SectionC StatementofCash	Flows
RAFShawbury
Officers'Mess Yearto30Jun2021		20,793
Netmovementinfundsgeneratedfromoperations	4,432
Depreciationintheyear	250
DisposalofFixedAssets
RevaluationofFixedAssets	3,707
MovementinStocks/Inventories MovementinDebtors/Receivables MovementinCreditors/Payables	(383) (1,418)	6,588'
Netmovementinassetsandliabilities		27,381
Netcashgeneratedfromoperations
InvestingActivities InvestmentinFixedAssets	(9,371) (5,420)
ChangesinInvestments		14,791)
TotalforInvestingActivities
FinancingActivities
RepaymentofLoans
Total•forFinancingActivities		12,590
TotalmovementinCashatbankandinhand CashatbankandinhandB/fwd	01Jul2020 30Jun2021	73,952 86,542
CashatbankandinhandCIFwd

SectionD	Notestotheaccounts
Note2	AccoOntingPolicies
Thisstandardlistof-accountingpolicieshasbeenappliedbythecharityexceptforthoseidentified,"No"or"N/a".Wherea		differentor
•	additionalpolicyhasbeenadoptedthenthisisdetailedintheboxbelow.
2.1INCOME
Recognitionofiocome	TheseareincludedintheStatementofFinancialActivities 7thecharitybecomesentitledtotheresources; -	Yes
	`'itismorelikelythat')ndtthatthetrusteeswillreceivetheresources;arid
	themonetaryvaluecanbemeasuredwithsufficientreliability.•
Offsetting,	-Therehasbeennooffsettingofassetsandliabilities,orincomeandexpenses,unlessrequired orpermittedbytheFRS102SORPorFRS102.	Yes
Grantsanddonations	GrantsanddonationsareonlyincludedintheSoFAwhenthegeneralincomerecognition	Yes
	Criteriaaremet(5.10to‘5.12FRS102SORP).
	Inthecaseofperformancerelatedgrants,incomemustonlyberecognisedtotheextentthat thecharityhasprovidedthespecifiedgoodsorservicesasentitlementtothegrantonly occurswhentheperformancerelatedconditionsaremet(5.16FRS102SORP):	N/A
Legacies	LegaciesareincludedintheSOFAwhenreceiptisprobable,thatis,whenthere'hasbeen grantofprobate,theexecutorshaveestablishedthattherearesufficientassetsintheestate andanyconditionsattachedtothelegacyareeitherwithinthecontrolofthecharityorhave	N/A
	beenmet.
Governmentgrants	Thecharityhasreceivedgovernmentgrantsinthereportingperiod	No
TaxreclaimsondonatiOnsand gifts	GiftAid'receivableisincludedinincomewhenthere'isavaliddeclarationfromthedonor. AnyGiftAidamountrecoveredonadonationisconsideredtobepartofthatgiftandis treatedasanadditiontothe.sarnefundastheinitialdonationunlessthedonorortheterms	N/A.
	oftheappealhavespecifiedotherwise.
Contractualincomeand	ThisisonlyincludedintheSoFAoncethecharityhasprovidedtherelatedgoodsorservices	N/A
performancerelatedgrants	ormettheperformancerelatedconditions.,
Donatedgoods	Donatedgoodsaremeasuredatfairvalue(theamountforwhichtheassetcouldbe exchanged)unlessimpracticaltodoso.	N/A
	Thecostofanystockofgoodsdonatedfordistributiontobeneficiariesisdeemedtobethe fairvalueofthosegiftsatthetimeoftheirreceiptandtheyare.recognisedonreceipt.Inthe reportingperiodinwhichthestocksaredistributed,theyarerecognisedasanexpenseatthe	N/A
	carryirigamountofthestocksatdistribution.
	Donatedgoodsforresalearemeasuredatfairvalueoninitialrecognition,whichisthe expectedproceedsfromsalelesstheexpectedcostsofsale,andrecognisedin'Incomefrom othertradingactivities'withthecorrespondingstdckrecognisedinthebalancesheet.Onits salethevalueofstockischargedagainst'Incomefromothertradingactivities'andthe proceedsfromsalearealsorecognisedas'Incomefromothertradingactivities'.	N/A
	Goodsdonatedfor'on-goingusebythecharityarerecognisedastangiblefixedassetsand	N/A
	includedintheSoFAasincomingresourceswhenreceivable.

SectionC	Notesto GiftsirikindforusebythecharityareincludedintheSOFAasincome'fromdonationswhen	N/A	N/A
Donatedservicesand facilities	receivable DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueofthegift tothecharityprovidedthevalueofthegiftcanbemeasuredreliably.	N/A
	Donatedservicesandfacilitiesthatareconsumedimmediatelyarerecognisedasincomewith anequivalentamountrecognisedasanexpenseundertheappropriateheadingintheSOFA.		N/A
			Yes
Supportcosts Volunteerhelp Incomefrominterest,. royaltiesanddividends Incomefrommembership subscriptions	Thecharityhasincqrredexpenditureonsupportcosts. Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedin thetrustees'annualreport. Thisisincludedintheaccountswhenreceiptisprobableandtheamount-receivablecanbe measuredreliably MembershipsubscriptionsreceivedinthenatureofagiftarerecognisedinDonationsand Legacies.		N/A Yes N/A
	Membershipsubscriptionswhichgivesamemberthe,righttobuyservicesorother,benefits arerecognisedasincomeearnedfromtheprovisionofgoodsandservicesasincomefrom		Yes
Settlementofinsurance claims	charitableactivities. '• InsuranceclaimsareonlyincludedintheSoFAwhenthe'generalincomerecognitioncriteria aremet(5.10to5.12FRS102SORP)andareincludedasanitemofotherincomeintheSoFA.		N/A
Investmentkainsandlosses	Thisincludesanyrealisedorunrealisedgainsorlossesonthesaleofinvestmentsand. any gainorlossresultingfromrevaluinginvestmentstomarketvalueattheendoftheyear.		Yes
2.2EXPENDITURE&LIABILITIES Liabilityrecognition Governanceandsupport Liabilitiesarerecognisedwhereitismorelikelythan.notthatthereisalegalorconstructive obligationcommittingthecharitytopayout'resourcesandtheamountoftheobligationcan bemeasuredwithreasonablecertainty. Supportcostshavebeenallocatedbetweengovernancecostsandothersupport.Governance costscompriseallcostsinvolvingpublicaccountabilityofthecharityanditscompliancewith			Yes Yes
costs	regulationandgoodpractice. Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycostcategorieson abasisconsistentwiththeuseofresources,egallocatingpropertycostsbyfloorareas,orper capita,staffcostsbythetithespentandothercostsbytheirusage.		Yes
Grantswithperformance Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelof conditions serviceoroutputtobeprovided,suchgrantsareonlyrecognisedintheSoFAoncethe recipientofthegranthasprovidedthespecifiedserviceoroutput.			N/A
Grantspayablewithout performanceconditions Wheretherearenoconditionsattachingtothegrantthatenablesthedonorcharityto realisticallyavoidthecommitment,aliabilityforthefullfundingobligationmustbe recognised.			Yes

SectionC	Notestotheaccounts	Notestotheaccounts	cont...
Redundancycost	Thecharitymadeno,redundancypaymentsduringthereportingperiod.		Yes
Deferredincome	Nomaterialitemofdeferredincomehasbeenincludedintheaccounts		Yes
Creditors	Thecharityhas&editorswhicharemeasuredatsettlementamountslessanytradediscounts		N/A
Provisionsforliabilities	Aliabilityismeasuredonrecognitionatitshistoricalcostandthensubsequentlymeasuredat- thebestestimateoftheamountrequiredtosettletheobligationatthereportingdate		Yes
Basicfinancialinstruments	Thecharityaccountsforbasicfinancialinstrumentsoninitialrecognitionasperparagraph 10.7FRS102SORP.Subsequentmeasurementisasperparagraphs11.17to11.19,FRS102		Yes
		SORP.
2.4ASSETS
*Tangiblefixedassetsforuse	*Thesearecapitalisediftheycanbeusedformorethanoneyear,andcostabovezero		Yes
bycharity
		Theyarevaluedatcost.	No
		thedepreciationratesandmethodsusedaredisclosedinnote14.	No
Intangiblefixedassets		Thecharityhasintangiblefixedassets,thatis,non-monetaryassetsthatdonothavephysical substancebutareidentifiableandarecontrolledby.thecharitythroughcustodyorlegal	No
		rights.Theamortisationratesandmethodsusedaredisclosedinnote15.
		•
			N/A
		Theyarevaluedatcost.
Heritageassets		Thecharityhasheritageassets,thatis,non-monetaryassetswithhistoric,artistic,scientific, technological,geophysicalorenvironmental'qualitiesthatareheldandmaintainedprincipally fortheircontributiontoknowledgeandculture.Thedepreciationratesandmethodsusedas	No
		disclosedinnote16.
			N/A
	-	TheyarevaluSdatcost.
Investments		Fixedassetinvestmentsinquotedshares,tradedbondsandsimilarinvestmentsarevaluedat initiallyatcostandsubsequentlyatfairvalue(theirmarketvalue)attheyearend.Thesame treatmentisappliedtounlistedinvestmentsunlessfairvaluecannotbemeasuredreliablyin	Yes
		whichcaseitismeasuredatcostlessimpairment.
		Investmentsheldforresaleorpendingtheirsaleandcashandcashequivalentswitha	Yes
		maturitydateoflessthan1yeararetreatedascurrentassetinvestments
Stocksand'workinprogress		Stocks,heldforsaleaspartofnon-charitabletradearemeasuredatthelowerorcostornet	Yes•
		realisablevalue.
		Goodsorservicesprovidedaspartofacharitableactivityaremeasured,atnetrealisable valuebasedontheservicepotentialprovidedbyitemsofstock.	Yes
		Workinprogressisvaluedatcostlessanyforeseeablelossthatislikelytooccuronthe	Yes
		contract
RAFShawbury
Officers'Mess			Page10of50

SectionID					N	otesto	the	acc	ounts										(	co	ntin	ued	).	.
Note3		Analysisofincome
								CurrentFinancialYear								PreviousFinancial						Year
						Unrestricted			Restricted		Endowment	Totalfunds Unrestricted Restridted							Endowment				Prioryear
							funds		income		funds			'	funds		income			,	funds			funds
			.						funds	.							.funds
		Analysis					£		£		£		£			£	£			.	£			£ ,....,
DonationS	Donationsandgifts							-		-	-					-		-
andlegacies:		Gift.Aid						-		t	-			-		-		-				-			-
		Legacies						-		-	-			-		-		-				-			.
		General.grantsprovidedby	government/other					-		-	-			-		-		-				-.			-
		Membershipsubscriptionsandsponsorshipswhich areinsubstancedonations					,27,348			-	-		27,348			53,118		-				-		53,118
		Donatedgoods,"facilitiesandservices.		•				-	,	-	-			-		-		-				-			'-
		Otherdonations.andlegacies.						:.		-	-			-		-		-				-			-
					Total		27,348			-	=		27,348			53,118	...	—			,.	-	.	,53,118.
Charitable		AdministrationIncome						-						-		35					•	-			35
activities:		BarIncome -					.13,879			-	-		13,879			47,100		-				-		47,100
		FunctionIncome					10,086			-	-		10,086			70,506		-				-		70,506
		MaintenanceInCome						115		-	-			115		433			-			-		433
								-		_	-			-		-			-			-			-
								-		_	-			-		-			-			-			-
								-		-	-			-		.			-			-			-
								-			-			-		-			-			-			-
						Total :	24,080			-	-		24,080		118,074				-			-		118,074
Othertradin		Othertradingactivities	,					-		-	-			-		-			-			-			-
activities:
						Total		-	,	-		-		-		'-			-			-			-
Incomefrom investments:		Interestincome Dividendincome						17 1,536		- -		- -		17 1,536		17 1,907			-			- -		17 1,907
•		Rentalandleasingincome						-		-		-		-		-			-		.	-
		Otherinvestmentincome	•					-		-		-		-					-			-			-
					,	Total	-...	1;553		-,		=	-	1,553	.	1,924	--		-	.		-		-1',924-
Separate
•materialite								_		-		-		-		-			-			-			-
ofincome:								-		-		-		-		-			-			-			-
								-		-		-				-			-			-			-
			•			Total		-		-		-		-		-			-			-			-
Other:		Conversionofendowmentfundsintoincome GainondispoSatofatangiblefixed.assetheldfor						-			- _	- _	- ' _			-			-			-			-
		charity'sownuse						-
		Gainondisposalofaprogrammerelatedinvestment						-			-	-		-		-			-				-		-
		Royaltiesfromtheexploitationofintellectual rights		property "					-		_	_				_			_				_	.	-
		Other-OtherIncdm6							-		-	-		-		-			-				-		-
						Total
TOTALINC		NE						52,981			.	-		52,981		173,116			-				-	173,116

SectionD	Notes	totheaccounts	totheaccounts						(cont)
Note6	Analysisofexpenditure					•Current-FilienciatYear""									'		-Previous.FinancialYear
			•	Unrestricted			Restricted		Endowment		Totalfunds Unrestricted							Restricted		Endowment		Totalfunds
	Analysis'			funds			Incomefunds		funds	•				-funds				income	funds		funds
					E		•	E	£			e						E			E			E
Expenditureon	Incurredseekingdonations•					-		-		-			-				-		-.		-				-
raisingfunds:.	Incurredseekinglegacies							-		-			-				-		-		-				-
	Incurredseekinggrants Operatingmembershipschemesandsociallotteries					- -,		- -		-			- -				- -		- -		- -	"			- -
	Stagingfundraisingevents					-		-					-				.-		-		-				-
	Fudraisinqagents. Operatingcharityshops'-					- -		- .-•		- .-			- .-				- -		- .		-				-
	Operatingatradingcompany-non-charitable					-		-					-				-		-						-
	Advertising,marketing,directmailandpublicity					-		-		-			-				-			-	-				-
	Startupcostsincurredingeneratingnewsource			of				-		-			-				.-			-.	.				-
	Databasedevelopmentcosts				,	-		-		-			-				-				- -				-
	Othertradingactivities					-		-		_.							-			-
	Investmentmanagementcosts:					.-		-		-			-				-			-	-				-
	Portfoliomanagementcosts					-		-					-				-			-	-				-
	Costof-obtaininginvestmentadvice •			'		-•		-		-			-				-			-	-				•
	Investmentadministratidncosts		-			-		-		-			-				-			-	-				-	•
	Intellectualpropertylicencing-costs. RentcolleCtiOn,property-repairs,maintenance			-.	•	- -		-		- ._			- -				- ..			- -	- -				:,
	Totalexpenditureonraisingfunds					-		-		-			-				-			-	-				-
Expenditureon charitable	Administration• BadDebtsWrittenOff				3,580 -			- -		-			3,580 -		3,370 45					- -	- -			.	3,370 46
activities	Bar			•	10,659			-				10,669			38,783					-	.-			38,783
	Depreciation				4,432.			-		-			4,432		4,094					-	-				4,094
	Functions .				11,392			-		-	•	'11,392			97,929					-	-			97,929
	Grantsmade			.	1,000			-		-		.	1,000			2,900				-	-	.			2,900
	independent.Examination					931		-		-			931				704			--_	.	-	-•		--704
	Insurance -				1,170			-				.."	1,170		'	1,551				-	-				1,661
	Maintenance				4,194								4,194			9,381				-	-				9,381
	ProfessionalFees									-			-			2,136				-	-		.		2,136
						-		-					-							-	_					-
						-		-					•					_		-	_					-
								-		-			-							-	-					-
										-			-					.		-	-					-
	Totalexpenditure	on	charitableactivities		37,368				-		-	37,368			160,893					-	-	.		160,893
Separatemated	IIExtraordinaryitems.						-		-		-		-					-		-	-					-
itemofexpense									..		.		.					.		.	.					_
	Totalseparatematerialitemofexpense					.	-		-		-		-					-		-	-					-
													'							.
Other	FixedAsSetiDisposal					250			-		..		260					-		-	-					-
												.
													-
	•	Totalotherexpenditure				260			-		-		260					-		-	-					-
TOTALEXP	INDITURE				;..37,608						--		37,608	•	160,991.					-	-			160,893

Note7	Extraordinaryitems	Extraordinaryitems
Pleaseexplain	thenatureofeachextraordinaryitemoccurringintheperiod.
			Thisyear	Lastyear
		Description		•£
Extraordinaryitem.1
Extraordinaryitem2
Extraordinary	item3	,„.
Extraordinary	item4
		Totalextraordinaryitems

. charityisactingasanagent,i	tshouldnotre	co	gnisetheincomeinte	gnisetheincomeinte
			Amountreceived		Amountpaidout		'Balance heldatperiod	end
Description/nameofparty PAYDIncome	Related party(Yes' orNo) No		Thisyear £ 246,907	Lastyear £ 147,333	Thisyear £ 231,566	Lastyear. £ 147,333	Thisyear Lastyear £ £ 15,341 ' -
PublicAccommadation BankedFundsSubscriptions	No Yes		2,513 40,345	2,269 22,282	2,364 39,925	2,269. 21,143	•149 1,559	- 1,139
	No			. _
	No .Tote	I,	289,765	171,884.	-...273,855	.170,745,	.17,049	1,13Q.

Supportcost	Raising	funds	Furthering Objectives	Furthering Objectives	Activity2		Activity3		Grand	total	Basisof allocation
(examples)	£		£		£		£		£		(Describe method)
Governance		-		-		-		-		-
			•..							-...
Other		-	.	-		-		-		-
	•
			.							. ..
									-
Total		_		-		-		-

			Numberofemployees'	Numberofemployees'	Numberofemployees'
Band	£60,000to£69,999		Thisyear	•	Lastyear
	£70,000to£79,999
	£80,000to£89,999				•
	£90,000to£99,999
	£100,000to£109,999	•	.		.
			Thisyear		Lastyear

	Freeholdland& buildings	Otherland& buildings	Plant;machinery andmotor	Fixtures,fittings andequipment	Fixtures,fittings andequipment	Total
			vehicles
Atthebeginningof	£	£	£	£		£
theyear	-	-	-	219,159		219,159
Additions
Revaluations	-	-	-		9,371	9,371
Disposals Transfers*	-	-	-		(250)	(250)
Atendoftheyear	-	-	-	228,280		228,280.
1.4.2Depreciationand	impairments
**Basis	SL	SL	SL	SL		StraightLine
						("SL")or
						Reducing
						Balance("RB")
"Rate
Atbeginningofthe
year				25,287		25,287
Disposals.
Depreciation
					4,432	4,432
Impairment
Transfers*
Atendoftheyear				29,719		29,719
14.3NetboOkvalue
Netbookvalueatthe
beginningoftheyear				193,872		193,872
Netbookvalueatthe
end.oftheyear				198,561		198,561

Pleasecompletethisnoteifthecharit 15.1Costorvaluation	yhasanyinta	ngibleassets
	Research&	Patentsand	.Other		Total
	development	trademarks
	£	£	£		£
Atbeginningoftheyear	-	-		-,	_
Additions
Disposals
Revaluations
Transfers*
Atendoftheyear
15.2Amortisationandimpairments
**Basis	SL	SL	SL		StraightLine
					("SL").or
					Reducing
					Balance
					("RB")
**Rate
Atbeginningoftheyear
Disposals
Arnortisation
Impairment
Transfers*
Atendofyear

SectionD	Notestothe	accounts		(cont)	(cont)
Note16	Heritageassets
Pleasecompletethisnoteifthecharityhasheritage		assets
16.1Generaldisclosuresforallcharitiesholdingheritageassets
(i)Explainthenature	andscaleof
heritageassetsheld.
(ii)Explainthepolicy	forthe
acquisition,preservation,
managementanddisposalofheritage
assets.
16.2Costorvaluation
	Heritageasset 1	Heritageasset 2	Heritageasset 3	Heritageasset 4	Total
		£	£		£
Atbeginningoftheyear	-	-	-	-		_
Additions
Disposals
Revaluations
Transfers*
Atendoftheyear	-	-	-	-		_
16.3Depreciationandimpairments
	*Basis						StraightLine
							("SL")or
							Reducing
							Balance
	Rate
Atbeginningoftheyear
DispoSals
Depreciation
Impairment
Transfers*
Atendofyear
16.4Netbookvalue
Natbookvalueatthebeginningofthe
year
Netbookvalueattheendoftheyear

16.7Analysisofheritageassetsbyclassorgroupdistinguishingthoseatcostandthoseatvaluation Atvaluation AtCostGroup	16.7Analysisofheritageassetsbyclassorgroupdistinguishingthoseatcostandthoseatvaluation Atvaluation AtCostGroup	Total
GroupA	B
£	£.	£
Carryingamountat.thebeginningofthe
period	-		_
Additions
Disposals
Depreciation/impairtent
Revaluation
Carryingamountattheendofperiod

	2021;,.,.		2020			2019			2018		2017
Purchases	£		£			£			£		£
GroupA
GroupB
GroupC
Other
Donations
GroupA
GroupB
GroupC
Other
Totaladditions
Chargeforimpairment
GroupA
GroupB
GroupC
Other
Totalchargeforimpairment
Disposals
GroupA-carryingamount
GroupB-carryingamount		_		_	•		_			_		_
GroupC		_		_			_	•		_		_
Other
TotaldisPosals•

Listed investments	Cash&cash equivalents	Investment properties	Social investments	Other	Total
Carrying(fair)valueatbeginningof 51,757	-	-	-	-	51,757
period
Add:additionstoinvestmentsduring
period*					•
Less:disposalsatcarryingvalue
Less:impairments
Add:Reversalofimpairments
Add/(deduct):transfer.in/(out)inthe
period . • . Add/(deduct):netgain/(loss)on 5,420	-	-	-	-	5,420
revaluation Carrying(fail)valueatendofyear 57,177	-	-	-.	_	57,177
*Pleasespecifyadditionsresultingfrom
acquisitionsthroughbusinesscombinations,if
any.
Pleasenote,thatFairValueinthiscontextistheamountforwhichanassetcouldbeexchangedbetween knowlegableandwillingpartiesinanarm'slengthtransaction.Fortradedsecurities,thefairvalueisthevalue ofthesecurityquotedontheLondonStockExchangeDailyOfficialListorequivalentForotherassetswhere thereisnomarketpriceonatradedmarket,itisthetrustees'orvaluers'bestestimateoffairvalue
17.2Pleaseprovideabreakdownofinvestmentsshownaboveagreeingwiththebalance sheetrowB04differentiatingbetweenthoseheldatfairvalueandthoseheldatcostless
impairment.

Thisyear	Lastyear
£	£
16,060	16,151
2,076	1,602
18,136	17,753

	Thisyear	Lastyear
	41,914	41,888
	44,628	32,064
Total	86,542	:'.73,952

SectionD	Note27 Charityfunds	27.1DetailsofmaterialfundsheldandmovementsduringtheCURRENTreportingperiod Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiodtogetherwithabalancingfigurefor'Otherfunds.The'Totalfunds'figurebelow shouldreconcileto'Totalfunds'intheblanacesheet *Key:PE-permanentendowment'funds;EE-expendibleendowmentfunds;R-restrictedincomefunds,includingspecialtrusts,ofthecharity;andU-unrestricted	funds • Fundnames TypePE,EE RorUR* PurposeandRestrictions Fund Winces. brought forward• £ Income E Expenditure E Transfers E. Gainsand losses £ Fund balances •carried •forward . £	• . ContingentLiability PE CentralFundingfromRAFCommand 35,325 - - - - 35,325 UnrestrictedFunds UR Generalfundsfromdaytodayoperations 291,866 52,981 (37,608) - 5,420 ,312,659	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- _	-	-	.	_	- -	-	- -	-	-	Otherfunds N/A N/A - - - _ TotaiFunds 327,191' 52,981 .:(37,608) - 5,420 ''•347,984	RAFShawbury	Officers'Mess Page45of50	YearEnding30Jun2021

SectionD Notestotheaccounts	Note27 Charityfunds(cont)	27.2DetailsofmaterialfundsheldandmovementsduringthePREVIOUSreportingperiod	Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiodtogetherwithabalancingfigurefor'Otherfunds'.The'Totalfunds'figurebelow shouldreconcileto'Totalfunds'intheblanacesheet.	*Key:PE-permanentendowmentfunds;EE-expendibleendowmentfunds;R-restrictedincomefunds,includingspecialtrusts,ofthecharity;andU-unrestricted funds	Fund• Incom'e Expenditure -Transfers •Gains'and Fund.	Fundnames TypePE,EE RorUR* PurposeandRestrictions balances brought ' -losses balances carried	forward forward	£ £ £ £ E £ .	ContingentLiability PE - CentralFundingfromRAFCommand 35,325 - 35,325	Unrestricted.Funds UR Generalfundsfromdaytodayoperations,. 354,240 173,116 (160,693) - ..(104,597) 291,866	_ .	_ ..	_ .	- -	-	•	- • _	_	- - -	-	,	Otherfunds N/A .N/A - -	TotalFunds 419,565 173,116 (160,893) - (104;597) 327,191	RAFShawbury	Officers'Mess	YearEnding30'Jun2021• Pae46of50

27.3Transfeisbetween•	funds
	Reasonfortransferandwhereendowmentisconverted.to		•	'Amount
	'income,legalpowerforitsconversion
Betweenunrestrictedand
restrictedfunds--	None..	.
Betweenendowmentand
restrictedfunds	None
BetweenendOwmentand
unrestrictedfunds	None
	•
•
27.4,Designatedfunds Planneduse	Purposeofthedesignation			Amount.

terest,includingwherefupdshavebeenheldasagentforrel rue'intheboxprovided.	terest,includingwherefupdshavebeenheldasagentforrel rue'intheboxprovided.	terest,includingwherefupdshavebeenheldasagentforrel rue'intheboxprovided.	atedparties.Ifthereareno	atedparties.Ifthereareno	suchtransac	tions,pleaseenter
herehavebeennorelatedpartytransactionsinthereporting			period(TrueorFalse)			FALSE
Nameofthetrustee orrelatedparty	Relationship tocharity	Descriptionofthe transaction(s) •	Amount	Balanceat periodend	Provision forbad debtsat periodend	-Amounts • writtenoff during reporting period Total
			£	£	£	£ £

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing Charity Name Trustee of RAF Shawbury Officers’ Mess On accounts for the year 30[th] June 2021 Charity no 1129848 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”).

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 matters have come to my attention in connection with the examination ( ~~other than that disclosed 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.

Electronically Signed: Original signed Date: 01.10.2021

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE qualification(s) or body

Oct 2018

IER

(if any):

Address: ACCOUNTANCY COMPLIANCE SOLUTIONS (UK) LIMITED SUITE 9 NORMANY GATEWAY, LYSAGHTS WAY, SCUNTHORPE, NORTH LINCOLNSHIRE, DN15 9YG

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