## 

## 



|services identifiedinthe|||ThemainactivitiesoftheOfficers'Messin<br>relationtothosepurposesforthepublicbenefit|
|---|---|---|---|
|accounts.|||are:<br>a.Theprovisionoffundingtoenhance,|
||||livingaccommodation. ,|
||||b.Theprovi8ionoffundingtowards.<br>informalandformalfunctions|
||||throughouttheyear.|
||||c.Theprovisionofgrants'benefiting<br>thewiderServiceCommunity.|
|Statementconfirming<br>whetherthetrusteeshave<br>hadregardtotheguidance<br>.issuedbytheCharity<br>Commissiononpublic<br>benefit<br>'|Para1.18||TheRoyalAirForceShawburyOfficers'Mess<br>derivespublicbenefitasitassistsinproviding<br>RoyalAirForcepersonnelwiththenecessary<br>skillstocarryouttheRoyalAirForce<br>contributiontothedefenceoftheUnited<br>Kingdomanditsinterests.ServiceFundsare<br>establishedforthebenefitofServicepersonnel<br>topromotemilitaryefficiencywhichunderpins<br>espritdecorpsandteamworking,and theyhelp<br>toencouragepersonneltodevelopcharacter,<br>spiritandattitudetofacechallengesanddanger<br>associatedwithmilitaryservice.Asaresult,the<br>Fundderivesabenefittothegeneralpublicin<br>helpingtoprovidepersonnelwhoaremotivated,<br>havehighmoraleandarewillingtoservethe<br>needsoftheircountryandthatofitspublicatall|
||||times.|
||||TheabovestatementhasbeenagreedbyRAF<br>AirCommandHOServiceFundsstaffandthe<br>CharitiesCommission.Withassistanceissued<br>fromAirCommandstaff,theTrusteehaspaid<br>dueregardtotheguidanceissuedbythe<br>CharitiesCommissiononpublicbenefit.|
|.||||
|Additionalinformation(optional)<br>Youmaychoosetoincludefurtherstatementswhererelevantabout:<br>SORPreference<br>•<br>Policyongrantmaking<br>•<br>Para1.38<br>PriortotheendoftheFinancialYearthe<br>Financial.Plan/Budgetisproposedtothe<br>MembershipatanExtraordinary.General<br>Meeting(EGM).ThePlandetailstheproposed<br>budgetforthenewFinancialYearincluding<br>grants,subsidiesandanycapitalexpenditure<br>forratificationbytheMembership.Ifagreedat<br>theEGM,Minutesarethendistributedtothe<br>Trusteeforratificationandapproval.TheMess<br>Committeemeetingstakeplaceeachmonthto<br>discussfinancesandanyotherbusinessofthe||||
||||Mess.|
|Policyonsocialinvestment<br>includingprogramrelated||Para1.38|N/A|
|investment||||
|Contributionmadeby<br>volunteers||Para1.38|N/A|
||||N/A|
|Other||||





## 

|chievementsandPer|f|ormance||
|---|---|---|---|
|Summaryofthemain<br>achievementsofthecharity,<br>identifyingthedifferencethe<br>charity'sworkhasmadeto<br>thecircumstancesofits<br>beneficiariesand. anywider<br>benefitstosocietyasa<br>whole.||SORPreference<br>Para1.20|TheMessarrangedanumberofformaland<br>informalfunctions/eventsovertheFinancial<br>Year.ThisincludedService'Dining-In'or<br>DinnerNightssuchasaBattleofBritain<br>evening,DinnerNightsforMessMembersand<br>spouses/partners,andbothaSummerBalland<br>ChristmasDrawforthebenefitofMess<br>Members,inordertomeettheaimofpromoting<br>espritdecorpsandforthecollectivebenefitof<br>theMembership.Someofthefunctions<br>receivedsubsidiestotheoverallcost,with<br>attendingMember6payingtheremainingcost<br>ofthefunctionorevent.Anumberofguests<br>wereinvitedtotheMessandthecostoftheir<br>attendancewassubsidisedbyMessMembers|
||||attendingthefunction.|
|||'|Inparticular,theOfficers'Messhashosted9<br>functionsforthebenefitofitsMembers'witha<br>totalof£27,000.00insubsidiestowardsthe<br>costsofsomeofthefunctions.|
||||SupporttoOtherActivities:|
||||EachyeartheMessagreestograntsumsof<br>moneytoeventsheldontheUnit,whichbenefit<br>the.widerServicecommunity.Thisyearthe<br>Officers'Messallocatedmoneytowards:|
||||i.TheChildren'sChristmasEvent,<br>JuniorRanks'ChristmasEvent,Senior<br>Citizens'ChristmasEvent,Families<br>Day,Shawbury5sandtheAnnual|
||||Reception.|
|•|||ii.ContributedtotheRoyalAirForce<br>ShawburySportsFundtoassistinits<br>programmetoenhancesporting<br>facilitiesontheUnit.|
||||MessSubscriptions:|
||||Aspartofthefinancialplanningprocessthe<br>MessCommitteeseekstheagreementofthe<br>Membershipinsettingthelevelofsubscriptions<br>intherelevantmembershipcategories.These<br>subscriptionshelptosubsidisetheformal<br>functions,meetoperatingandmaintenance<br>costsaswellasenablingtheMesstofuhdits<br>grantallocatingactivities.|
||•||Subscriptionincomehasfluctuatedoverthe<br>yearandwaslowerthananticipatedattheend<br>oftheFinancialYear.|
||||TradingActivities:|
||||TheOfficers'-Messoperatesabarasaprimary<br>purposetradingactivity.Thebarismanaged<br>bytheContractorESS,andownershipofthe<br>stockwashandedovertoESSinNov20,<br>reducingtherisktotheTrusteeandtheMess|





||||Committee.ThelevelsofGrossProfit<br>'|
|---|---|---|---|
||||Percentages/Mark-upscontinuetobesetby.<br>theMessCommitteeandagreedattheEGM|
||||priortothestartoftheFinancialYear.|
||||Investments:|
||||Investmentincomeperformedmuchbetterthan|
||||expected,withincomeabovetargetby|
||||£1,045.32.|
||||FuturePlans:|
||||FuturePlansfortheOfficers'Messistoarrange|
||||asimilarspreadofformalandinformal<br>functionsforFinancialYear23/24andtodeliver|
||||animprovedBBQoutdoorareaforthe|
||||Membership.|
|Additionalinformation(optional)<br>Youmaychoosetoincludefurtherstatements<br>Achievementsagainst<br>objectivesset<br>Para1.41|||whererelevantabout:<br>TheobjectivesaresetintheFinancialPlan,<br>whichisapprovedbytheTrustee,andvotedin<br>atanEGMpriortothestartoftheFinancial<br>Year.<br>CommitteeMeetingsareheldonamonthly<br>basistoreviewtheperformanceoftheOfficers'|
|||e|MessagainsttheFinancialPlan.|
||||PlannedincomeovertheFinancialYearwas|
|||.|<br>abovetarget,whichwasmainlyduetohigher<br>thananticipatedinvestmentincome,bank|
||||interestandbarincome.|
||||Plannedexpenditurewasbelowtarget,withan<br>underspendonmessimprovements,however<br>duetothedelayofthepurchaseoffurniturefor<br>theplannedimprovements£5,865.00hasbeen<br>placedinadesignatedfund.Thepurchasewas|
||||completedinSep23.<br>•|
||||ThemainincomestreamsfortheOfficers'Mess|
||||aresubscriptionsandbarprofit.|
|Performanceoffundraising<br>activitiesagainstobjectives<br>set|Para 1.41||Subscriptions:<br>Subscriptionsweresetandagreedat£11.80<br>permonthforeachMessMember.Subscription<br>income•fluctuatedovertheyearandwasbelow|
||||targetattheendoftheFinancialYearby|
||||£521.13.|
||||BarIncome:<br>TheBarperformedreallywellovertheFinancial<br>Yearwithanoverallincomeof£20,651.72,|
||||whichis£3,651.72abovetarget.|
|Investmentperformance<br>againstobjectives|Para1.41||Asnotedabove,InvestmentIncomeperformed<br>betterthanexpected,withanincomeoverthe<br>yearof£2,145.32,comparedtoatargetincome<br>of£1,100.00.<br>•<br>Unfortunately2023hassofarbeenavolatile<br>yearforthemarketsduetothewarinthe<br>Ukraineandrisinginflation.Thishashadan|





||•|impactontheOfficers'MessInvestments,<br>resultinginadecreaseinvalueoverthe<br>FinancialYearof£1,508.47,butanoverall|
|---|---|---|
|||growthof£9,130.55sincepurchase.|
|||TheInvestmentswillbereviewedinthenew|
|||FinancialYear.|
|||N/A<br>•|
|Other|||



## 

|inancialReview|||
|---|---|---|
|Reviewofthecharity's<br>financialpositionattheend<br>oftheperiod|Para1.21|TheOfficers'MessendstheFinancialYearwith<br>incomeof£113,821.52comparedto<br>expenditureof£104,549.14.Thishasresulted<br>inaprofit/surplusof£9,272.38comparedtoa<br>targetprofit/surplusintheFinancialPlanof<br>£516.80.Theunexpectedprofit/surplusisasa<br>resultofhigherthananticipatedincomeand<br>lowerthananticipatedexpenditure:|
|||Liquidityisexcellentwithnetfundsreadily<br>realisableofcirca£79,000.00,someofwhichis<br>depositedinaCharitiesOfficialInvestment<br>Fund(COIF)DepositFundandhighinterest<br>accounttogainmaximuminterest.|
|||TheOfficers'Messwasfoundedwith<br>assistancefromaninitialgrantfromtheRAF|
||.|CentralFund.TheContingent<br>Liability/PermanentEndowmentistheinitial<br>fundingoftheOfficers'Mess.IftheMesswas<br>toclose,theRAFCentralFundwouldnormally<br>expectthegranttobereturned.TheMess<br>mustmaintaininvestmentsatavaluenoless<br>thantheendowedgrantmonies,subjectto<br>marketvaluelossesanddeflation.Income<br>generatedfromtheinvestedfundsisrestricted<br>tosupporttheappropriatecharitableactivitiesof<br>theMess.AcomparisonoftheRAFShawbury<br>Officers'Messinvestmentholdingstoits<br>ContingentLiability/EndowedGrantshowsthat<br>theyhavesufficientinvestmentstocoverthe<br>valueof£35,325.00.<br>.|
|||l|
|Statei'nentexplainingthe<br>policyforholdingreserves<br>statingwhytheyareheld|Para1.22<br>•|AttheendoftheFinancialYeartheOfficers'<br>Messhadfreereservesofcirca£102,860.00.<br>Thisincludes£3,165.50whichhasbeenplaced<br>inadesignatedfund(detailedbelow)and<br>£5,865.00fortheplannedpurchaseoffurniture.|
|||TheTrusteealsoagreedanOperating<br>ReservesPolicyfortheFinancialYearto<br>ensurefinancialviabilityoftheFundandits<br>abilitytomeeton-goingcommitments.<br>Reservesof£7,000.00havebeensetaside,<br>whichisthevalueofapproximately2months'<br>worthofrecurrentlycommittedexpenditure.|
||,..|FreeReserveshavebeencalculatedasthose<br>partsofincomewhicharefreelyavailableand<br>donotincludethePermanentEndowment,<br>RestrictedFunds,anypartofUnrestricted<br>FundsnotavailableforspendingandAssets<br>whichcouldonlyberealisedthroughdisposing.|





|||Ihaveincludedtheinvestments,astheycanbe<br>realisedatshortnoticeifrequired,howeverthey<br>maynotsellattheircurrentvalueonthe|
|---|---|---|
|||BalanceSheet.|
|||TheReserveshavebeenusedtogainthe<br>maximumincomefortheFund,withcirca<br>£53,200.00beingheldinEquityandFixed<br>InvestmentsandmoniesheldinaCOIFDeposit|
|||FundandaHighInterestAccount.|
|||TheReservesoftheCharityarecontinually<br>monitoredandreviewedwithinthecontextof<br>thefundsrequiredtofulfilthecharitable|
|•||objectives.|
|||DesignatedFunds:<br>InordertocomplywithCharityCommission<br>requirements,aprofessionalvaluationistobe<br>conductedevery5yearsofallcapitalproperty<br>ownedbytheOfficers'Mess.Moneyisset<br>asideinadesignatedfundeachyeartowards|
|||paymentoftheValuation.|
|||Duetothedelayofthepurchaseoffurniturefor<br>theplan'nedimprovements,£5,865.00hasbeen<br>placedinadesignatedfund.Thepurchasewas<br>completedinSep23.|
|Amountofreservesheld<br>Reasonsforholdingzero|Para1.22<br>Para1.22|Circa£102,860.00|
|reserves<br>Detailsoffundmateriallyin|<br>Para1.24|Therewerenofundsmateriallyindeficitduring<br>theFinancialYear.|
|deficit<br>Explanationofany<br>uncertaintiesaboutthe|Para1.23|TherearenouncertaintiesabouttheCharity<br>continuingasagoing concern.|
|charitycontinuingasagoing|||
|concern|||
|Additionalinformation(optional)<br>Youmaychoosetoincludefurtherstatementswhererelevantabout:<br>Thecharity'sprincipal<br>-<br>sourcesoffunds(including<br>Principlefundingisfromsubscriptionsand<br>investmentIncome,whilefurtherincomeis<br>receivedfrombartrading.|||
|anyfundraising)|Para1.47||
|Investmentpolicyand<br>objectivesincludingany<br>socialinvestmentpolicy<br>adopted|Para1.46|Tomeettheover-ridingneedofregularon-<br>goingspecifiedannualincome—increasingwith<br>inflation,theRoyalAirForceOfficers'Mess<br>InvestmentStrategy/Policyistohavea<br>diversifiedportfolioacrossestablishedUK<br>EquityandFixedinterestmarketswithabias<br>towardsEquitiesthatoffergrowthandyield.<br>Furthermore,moneyisheldinaCOIFDeposit<br>Fund,gainingmaximuminterest,butensuring<br>moniesarereadilyavailable.|
|||The2mainaimsofholdinginvestmentsareto<br>covertheContingentLiability/Permanent<br>Endowmentandalsotogenerateincometo<br>helpcovertheexpensesoftheOfficers'Mess.|
|||Tocontinuetomeetthestrategicand<br>operationalobjectivesoftheOfficers'Mess,the|





|Adescriptionoftheprincipal<br>risksfacingthecharity|Para1.46|Trusteehasgivenconsiderationtothemajor<br>riskstowhichtheCharityisexposed.Heis<br>satisfiedthatsystemsandprocedureshave<br>beenestablishedinordertomanagethese<br>risks.Thisisdonethroughthemeansofa<br>ServiceFundsInternalAuditBoard,convened<br>atthestartofeachFinancialYear,tocarryout<br>internalarithmeticalandmanagementauditof<br>theCharity.Inaddition,theTrusteemaintainsa<br>RiskRegisterdetailingthoseareaswhichmay<br>giverisetoconcernpresentlyandintothe<br>future.Riskshavebeenidentified,analysed<br>andassessedaccordingtotheirimpactandthe<br>likelihoodofoccurrence.Systemsimplemented<br>tomitigatetheserisksarecontinuallyreviewed<br>andtheRiskRegisterisreviewedonaregular<br>basis.Themainrisks overtheyearwere:|
|---|---|---|
|||PotentialRisk|
|||Assetsincludingbothstockandpropertyare|
|||misappropriated|
|||Mitigation|
|||PMCtoensurePropertyChecksandcarriedout<br>bytheHouseMembersasmandated.SFIABto<br>checkduringquarterlyAudits.|
|||PotentialRisk|
|||OwnershipofstockbytheContractorwiththe<br>riskofmanipulationoftheBarTradingAccounts|
|||andGPP.|
|||Mitigation|
|||BarTradingaccounttobescrutinizedbyOC<br>AcctsFltandAuditedbytheAuditClerk.|
|||PotentialRisk|
|||TheWarintheUkraineandrisingInflationmay<br>haveanimpactontheOfficers'Messwithafall<br>incapitalvalueofinvestmentsandtheimpact|
|||onthefinances.|
|||Mitigation|
|||Theimpactofanyfallincapitalvalueof<br>investmentswouldonlybecomeanissueifthe<br>Officers'Messwererequiredtosellthem,which<br>iscurrentlynotrequired.|
|||AttheendoftheFinancialYearthemainrisk|
|||was/is:|
|||PotentialRisk|
|||TrainingDeficiency:UntrainedPresident/<br>ChairmanoftheMessCommittees(PMC/CMC)<br>orOfficersinChargeofFunds(OIC).|
|||Mitigation|





## 

|tructure,Governance|andMa|na|gement|
|---|---|---|---|
|Descriptionofcharity's||||
|trusts:<br>'<br>Typeofgoverningdocument<br>(trustdeed,royalcharter)<br>Howisthecharity<br>constituted?|Para1.25<br>Para1.25|•|Constitution.<br>UnincorporatedAssociation.|
|(e.gunincorporated||||
|association,CIO)<br>Trusteeselectionmethods<br>includingdetailsofany<br>constitutionalprovisionse.g.<br>election/topostornameof<br>anypersonorbodyentitled<br>toappointoneormore|Para1.25-||TheStationCommanderatRoyalAirForce<br>Shawburyisappointedasex-officioofall<br>ServiceFundsatRoyalAirForceShawbury.<br>AppointmentofStationCommandersis<br>controlledbytheRoyalAirForcePersonnel.<br>Manningorganisation,currentlybasedat<br>HeadquartersRoyalAirForceHighWycombe.|
|trustees||||



|<br>constitutionalprovisionse.g.<br>election/topostornameof<br>anypersonorbodyentitled<br>toappointoneormore<br>trustees|<br>constitutionalprovisionse.g.<br>election/topostornameof<br>anypersonorbodyentitled<br>toappointoneormore<br>trustees|ServiceFundsatRoyalAirForceShawury.<br>AppointmentofStationCommandersis<br>controlledbytheRoyalAirForcePersonnel.<br>Manningorganisation,currentlybasedat<br>HeadquartersRoyalAirForceHighWycombe.|
|---|---|---|
|Additionalinformation(optional)<br>Youmaychoosetoincludefurtherstatements<br>Policiesandprocedures<br>adoptedfortheinduction<br>Para1.51||whererelevantabout:<br>Trusteesareofferedinformaltrainingaspartof<br>theirinductionatHeadquartersAirCommand<br>byServiceFundsPolicy.Theyaregivenabrief<br>explainingtheirrolesandresponsibilitiesand<br>areissuedCC3.Trusteesarealsoadvisedto|
|andtrainingoftrustees||attendaTrusteeTrainingDay.|
|Thecharity'sorganisational<br>structureandanywider<br>Para1.51<br>networkwithwhichthe<br>charityworks|.|TheTrusteedelegatestheday-to-day<br>managementandcontroloftheOfficers'Mess<br>togetherwiththeauthorityofthedisbursement<br>ofloanstoamanagementcommitteechaired<br>bythePresidentoftheMessCommittee,whois<br>appointedbytheTrustee.Membersofthe<br>committeeareappointedfromeachofthe<br>functionalareasofthesectionsoftheS6tion.|
|||However,allmanagementdecisions,<br>acquisitionsandexpenditurearesubjecttothe<br>Trustees'approvalbysignatureintheelectronic|
|||minutes.|





## 







## 


## 

## 



## 



CHARITY COMMISSION
FOR ETrKiN24DIJIOWALES
112M48
Annual a¢coun15 ffx the ￿riod
01 Jul 1021
JO JwTr 2O2J
Section A
Statement of Financial Activities
R•Btncs•d
IncomSng mourcH INoi• 31
F01
F02
F03
F04
FOS
50.171
60.2
Sl.171
,256
3.398
114823
Ruourt•A•xp•nd•dlPkts61
101.870
102.810
144.428
2681
2.681
105 551
28
fo1•1 $11
14•t In¢¢th•ll•Aw￿MUf1> b•lor•
9,272
1,272
Extraordln•ry N•m• IMot• 71
Trnn¥l•rn b•ts•w lundB
oth•rvKognl••d 941n￿l0￿mI.
7.714
7.764
16175
331.108
331
7t
347.983
J31,108
J03,$16
35.32$
3, Mes5
Yea&)Jin9 2023
P4Di ￿¥9

Section B
Balance Sheet
RAF Shawbury
Offlc•rs' Mess
It30Jun 2023
R•strici•d
Incorn•
Total th15
rotsl last
ai
. g Unrnstlicl
lund5
Fixed assets
IntsngiblE a55ets
Tangible 45$•18
•rilag• a$s•ts
InYe$bMfits
Foi
F03
FOI
FOS
(Not• ISI
INol• 141
(Not¢ 161
INot¢ ty)
191.553
tg1,553
198,399
17.9(1S
35.325
53.231
244,784
54.739
209.¥1
35.J2S
2$3.1
Currènt assets
Stock
D•btorn
INol¢ Ill
(Not• 191
INole 17.4}
Cash It bank Ind In hand INol• 241
Totalcurntiu•ts Bl•
143
39.225
46,467
46.467
81.890
128 J57
11,090
128.J57
61.669
101037
Crodltors: l•llity
n•
(Noth 20
C**h 0¢ bank •nd In h•nd INol• 2Ql
31.703
31.703
9.572
2,567
1),495
J4.270
J4.270
23.067
JY•t¢urnl•ss•lWfftbllthl •12
94.087
303,5
338.171
331.10
Credltors.- Imotsnts iallSng •hr
y••r
(Note 201
Provl8lon8 loill•bllld
303,Y6
)5,325
338,871
331,IOB
Funds ofthe Charlty
Endowment funds (Note 271
R•$Iiict￿ incom• l¥nd8 IN¢M•271
Dtsignated lunds
Unrostrlcted fundj
Re¥•lu*tion
35.325
JS.J25
35,325
Bibj
5,865
297.6U1
S.869
297.611
295,783
Tol•llvnd¥ e21
J5.32S
331,871
331,10
$￿Trea by
the trustees
D* of•pwov
IOOt4S
Group ¢•ptsln A Bar
¢xiC￿$, Me55
Ye¥rEnLlry 30kn Z023
P•p2(4SD


## **Independent examiner's report on the accounts** 

**Section A                        Independent Examiner’s Report** 

**Report to the Managing** RAF SHAWBURY OFFICERS’ MESS **Trustee of On accounts for the year** 30[th] June 2023 **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. 

|**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**|Original signed|10.10.2023|
|---|---|---|
||||
||HOWARD NEIL SANDERSON||
||||
||FCIE||



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**