## % CHARITY COMMISSION, FOR ENGLAND AND WALES ## Trustees’ Annual Report for the period ## From 1 July 2023 To 30 June 2024 Charity name: Royal Air Force Shawbury Officers’ Mess Charity registration number: 1129848 | . Objectives and Activities SS Summary of the purposes of | Para 1.17 The objectives of the Royal Air Force Shawbury the charity as set out in its Officers’ Mess is “The Promotion of Military governing document Efficiency of the Armed Forces of the Crown”. This object presents the Trustee with wide powers, enabling him to provide charitable assistance to all elements of the Royal Air Force Community; internal subsidy of Officers’ Mess activities and grant making are the Royal Air Force Officers’ Mess principle means of delivering this charitable assistance. The RAF Shawbury Officers’ Mess has 3 main aims set by the Trustee: i. Encourage esprit de corps by enabling serving members to mix together for both formal dining situations and informal social activities so as to help keep service traditions alive and encourage the well-being of the Mess community. ii. Encourage, supporting and facilitating the development of sport to raise standards and to promote the link to fitness, teamwork and personal development through sporting activity and opportunities. **----- Start of picture text -----**
iii. Supporting facilities and capital
projects to enable the best possible
provision for the Royal Air Force
community.
Details of the Fund’s objectives and activities
are grouped together within the appropriate
aims and details of the scope of each activity
are given in the “Achievements and
Performance” section.
Summary of the main Para 1.17 and The Officers’ Mess derives a benefit to the
activities in relation to those 1.19 general public in helping to provide personnel
purposes for the public who are motivated, have high morale and are
benefit, in particular, the willing to serve the needs of their country and
activities projects or that of its public at all times.
**----- End of picture text -----**
|services identified in the
accounts.|services identified in the
accounts.|services identified in the
accounts.||Themain activities oftheOfficers’ Mess in
relation tothosepurposesforthe publicbenefit
are:|| |---|---|---|---|---|---| |||||a.
The provision offunding to enhance|| |||||living accommodation.|| |||||b.
The provision offunding towards|| |||||informal and formal functions|| |||||throughout the year.|| |||||c.
The provision of grants benefiting|| |||||the wider Service Community.|| |Statementconfirming
whetherthetrustees have
had regardtotheguidance
:
:
Se
Oe ton publ
.
benefit|||Para 1.18
.|The Royal AirForceShawbury Officers’ Mess
derives public benefitas itassists in providing
RoyalAForcepersonne’‘vemenecessary
skills
to carry out
the
Royal
Air
Force
contributiontothedefenceoftheUnited
Kingdom and its interests. Service Funds are
establishedforthe benefitofService personnel
to promote military efficiencywhich underpins
esprit de corps and team working, and they help|_-| |||||to encourage personnel to develop character,|| |||||spirit and attitude toface challenges and danger
associated with military service. As a result, the|| |||||Fund derives a benefit to the general public in|| |||||helping to provide personnel who are motivated,|| |||||have high morale and are willing to serve the|| |||||needs oftheir country and that of its public at all|| |||||times.|| |||||The above statement has been agreed by RAF|| |||.||AirCommand HQ Service Funds staffand the|| |||||Charities Commission. With assistance issued|| |||||from AirCommand staff, the Trustee has paid|| |||||due regard tothe guidance issued by the|| |||||CharitiesCommissiononpublicbenefit.|| **----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
po «SORP reference PO
Prior to the end of the Financial Year the
Para 1.38 Financial Plan/Budget is proposed to the
Policy on grant making Membership at an Extraordinary General
Meeting (EGM). The Plan details the proposed
budget for the new Financial Year including
grants, subsidies and any capital expenditure
for ratification by the Membership. If agreed at
the EGM, Minutes are then distributed to the
Trustee for ratification and approval. The Mess
Committee meetings take place each month to
discuss finances and any other businessof the
Mess.
Policy on social investment | para 1.38
including program related N/A
investment
Contribution made by
volunteers Para 1.38 N/A
pO
Page 2 of 10
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; , : |a|a|a|||bl|bl| |---|---|---|---|---|---|---| |Achievements and|||Performance|||| |8
9a
The Messarranged anumberofformaland||||||| |||||||informal functions/events over the Financial| |||||||Year. This included Service ‘Dining-In’ or| |Summary
ofthe main
nmary
.
achievements ofthe charity,
identifvina
the
diff
th
entifying
€ alference
ine
charity’swork hasmade to
the circumstances of its
beneficiaries and anywider|||||Para 1.20|Dinner Nights such as a Battle of Britain
evening, DinnerNightsforMessMembersand
spouses/partners, and both
aSummer Ball and
Christmas Drawforthe benefitofMess
Members, in ordertomeettheaim ofpromoting
espritdecorpsand forthe collective benefit of
the Membership. Some ofthefunctions| |benefits to|society as a|||||received subsidies to the overall cost, with| |whole.||||||attending Members paying the remaining cost| |||||||ofthe function or event. A number ofguests| |||||||were invited to the Mess and the cost of their| |||||||attendance was subsidised by Mess Members| |||||||attending the function.| |||||||In particular, the Officers’ Mess has hosted 9| |||||||functions for the benefit of its Members’ with a| |||||||total of£31,300.00 in subsidies towards the| |||||||costs ofsome ofthe functions.| |||||||Support to Other Activities:| |||||||Each year the Mess agrees to grant sums of| |||||||money to events held on the Unit, which benefit| |||||||the wider Service community. This year the| |||||||Officers’ Mess allocated money towards:| |||||||i.
The Children’s Christmas Event,| |||||||Junior Ranks’ Christmas Event, Senior| |||||||Citizens’ Christmas Event, Families| |||||||Day, Shawbury 5s and the Annual| |||||||Reception.| |||||||ii.
Contributed to the Royal Air Force| |||||||Shawbury Sports Fund to assist in its| |||||||programme to enhance sporting| |||||||facilities on the Unit.| |||||||Mess Subscriptions:| |||||||As part ofthe financial planning process the| |||||||Mess Committee seeks the agreement ofthe| |||||||Membership in setting the level ofsubscriptions| |||||||in the relevant membership categories. These| |||||||subscriptions help to subsidise the formal| |||||||functions, meet operating and maintenance| |||||||costs as well as enabling the Mess to fund its| |||||||grant allocating activities.| |||||||Subscription income was higher than| |||||||anticipated over the first
7 months ofthe| |||||||Financial Year, but then fluctuated over the| |||||||remainder ofthe year. At the end ofthe| |||||||Financial Year subscription incomewas only| |||||||£12.77belowthetargetintheFinancialPlan.| ; Page 3 of 10 ; **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Trading|Activities:| |The|Officers’|Mess|operates|a|bar as|a|primary| |purpose|trading|activity.|The|bar|is|managed| |by the|Contractor|ESS,|and|ownership|of the| |stock was|handed|over|to|ESS|in|Nov|20,| |reducing|the|risk|to|the|Trustee|and|the|Mess| |Committee.|The|levels|of Gross|Profit| |Percentages/|Mark-ups|continue|to|be|set|by| |the|Mess|Committee|and|agreed|at|the|EGM| |prior|to|the|start|of the|Financial|Year.| |Investments:| |Investment|income|performed|much|better|than| |expected,|with|income|above|target|by £656.65.| |Future|Plans:| |Future|Plans|for|the|Officers’|Mess|is|to|arrange| |a|similar|spread|of formal|and|informal| |functions|for|Financial|Year|24/25.| |Additional|information|(optional)| |You|may|choose|to|include|further|statements|where|relevant|about:| |The|objectives|are|set|in|the|Financial|Plan,| |which|is|approved|by|the|Trustee,|and|voted|in| |objectives|set|Year.| |Committee|Meetings|are|held|on|a|monthly| |basis|to|review|the|performance|of the|Officers’| |Mess|against|the|Financial|Plan.| |Planned|income|over|the|Financial|Year was| |slightly|above|target,|which|was|mainly|due|to| |higher|than|anticipated|investment|income,| |bank|interest|and|maintenance|duty|income.| |Planned|expenditure|was|below|target,|with|an| |underspend|on|white|goods,|mess| |improvements|and|Subsidies/Grants.| |The|main|income|streams|for|the|Officers’|Mess| |are|subscriptions|and|bar|profit.| |Performance|of fundraising|Subscriptions:| |activities|against objectives|||Para|1.4"|pions:| |set|Subscriptions|were|set|and|agreed|at £11.40| |per|month|for each|Mess|Member.|Subscription| |income|fluctuated|over|the|year|and|was|below| |target|at|the|end|of the|Financial|Year|by| |£12.77.| |Bar|Income:| |The|Bar|performed|really|well|in|FY|22/23;| |therefore|the|target was|increased|for|FY|23/24.| |However,|it was|discovered|in|Dec|23|that|the| |Messes|have|been|receiving|“gross|profit”|in| |error|from|ESS|instead|of|“net|profit”.|This| |impacted|bar|income|along|with|a|drop|in|sales,| |therefore|an|amended|Financial|Plan| |incorporating|a|reduction|in|target|Bar|Profits| |was|presented|to|the|Membership|at an|EGM.| **----- End of picture text -----**
Page 4 of 10 ‘ **----- Start of picture text -----**
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Unfortunately|bar|profits|were|below|target|at| |the|end|of the|Financial|Year|by|£1,745.86.| |As|noted|above,|Investment|Income|performed| |better|than|expected,|with|an|income|over|the| |Investment|performance|Para|1.41|yearof£6,410.|0| |against|objectives|At the end|of the|Financial|Year the|Officers’| |Mess|Investments|were|valued|at £57,591.20,| |which|is|an|increase|in|value|over|the|Financial| |Year|of £4,360.65|and|overail|growth|of| |£13,491|.20|since|purchase.| |The|Investments|will|be|reviewed|in|the|new| |Financial|Year.| |Lia|ac| |Financial|Review| |Review|of the|charity's|Para|1.21|The|Officers’|Mess|ends|the|Financial|Year|with| |financial|position|at the|end|an|income|of £126,665.|compared|to| |of the|period|expenditure|of £123,785.|This|has|resulted|in|a| |profit/surplus|of £2,880.00|compared|to|a|target| |.|profit/surplus|in|the|Financial|Plan|of £580.00.| |The|unexpected|profit/surplus|is|as|a|result|of| |higher|than|anticipated|income|and|lower|than| |anticipated|expenditure.| |Liquidity|is|excellent|with|net funds|readily| |realisable|of|circa|£97,000,|some|of which|is| |deposited|in|a|Charities|Official|Investment| |Fund|(COIF)|Deposit|Fund|and|high|interest| |account|to|gain|maximum|interest.| |The|Officers’|Mess|was|founded|with| |assistance|from|an|initial|grant from|the|RAF| |;|Central|Fund.|The|Contingent| |Liability/Permanent|Endowment|is|the|initial| |funding|of the|Officers’|Mess.|If the|Mess was| |to|close,|the|RAF|Central|Fund|would|normally| |expect|the|grant|to|be|returned.|The|Mess| |must|maintain|investments|at|a|value|no|less| |than|the|endowed|grant|monies,|subject|to| |market|value|losses|and|deflation.|Income| |generated|from|the|invested|funds|is|restricted| |to|support|the|appropriate|charitable|activities|of| |the|Mess.|A|comparison|of the|RAF|Shawbury| |Officers’|Mess|investment|holdings|to|its| |Contingent|Liability|/Endowed|Grant|shows|that| |they|have|sufficient|investments|to|cover|the| |value|of £35,325.00.| |Statement|explaining|the|Para|1.22|At the|end|of the|Financial|Year the|Officers’|.| |policy for holding|reserves|Mess|had|free|reserves|of circa £120,000|This| |stating why they|are|held|includes £3,365.50 which|has|been. placed|in|a| |designated|fund|(detailed|below).| |The|Trustee|also|agreed|an|Operating| |Reserves|Policy|for the|Financial|Year|to| |ensure|financial|viability|of the|Fund|and|its| |ability|to|meet|on-going|commitments.| |Reserves|of £7,000.00|have|been|set|aside,| **----- End of picture text -----**
Page 5 of 10 which is the value of approximately 2 months’ worth of recurrently committed expenditure. Free Reserves have been calculated as those parts of income which are freely available and do not include the Permanent Endowment, Restricted Funds, any part of Unrestricted Funds not available for spending and Assets which could only be realised through disposing. | have included the investments, as they can be realised at short notice if required, however they __ | may not sell at their current value on the Balance Sheet. The Reserves have been used to gain the maximum income for the Fund, with circa £57,500.00 being held in Equity and Fixed Investments and monies held in a COIF Deposit Fund and a High Interest Account. The Reserves of the Charity are continually monitored and reviewed within the context of the funds required to fulfil the charitable objectives. Designated Funds: In order to comply with Charity Commission requirements, a professional valuation is to be conducted every 5 years of all capital property owned by the Officers’ Mess. Money is set aside in a designated fund each year towards payment of the Valuation. reserves deficit the Financial Year. Explanation of any Para 1.23 There are no uncertainties about the Charity uncertainties about the continuing as a going concern. charity continuing as a going concern Additional information (optional) You may choose to include further statements where relevant about: The charity's principal Principle funding is from subscriptions and sources of funds (including investment Income, while further income is any fundraising) received from bar trading. ; Para 1.47 : To meet the over-riding need of regular onInvestment policy and going specified annual income — increasing with objectives including any inflation, the Royal Air Force Officers’ Mess social investment policy Para 1.46 Investment Strategy/Policy is to have a adopted diversified portfolio across established UK Equity and Fixed interest markets with a bias towards Equities that offer growth and yield. Furthermore, money is held in a COIF Deposit Fund, gaining maximum interest, but ensuring monies are readily available. The 2 main aims of holding investments are to cover the Contingent Liability/Permanent Page 6 of 10 ; ||||||Endowment and also to generate income to|| |---|---|---|---|---|---|---| ||||||help cover the expenses ofthe Officers’ Mess.|| ||||||To continue to meet the strategic and|| ||||||operational objectives ofthe Officers’ Mess, the|| |Adescription ofthe
risks facing
the
g|||the principal | Para 1.46
charit
y||Trusteehas given consideration tothe major
risks towhich the Charity is exposed. He is
satisfied thatsystemsand procedureshave|| ||||||been established in order to manage these|| ||||||risks. This is done through the means ofa|| ||||;||Service Funds Internal Audit Board, convened|| ||||||at the start ofeach Financial Year, to carry out|| ||||||internal arithmetical and management audit of|| |||'|||the Charity.
In addition, the Trustee maintains a|| ||||||Risk Register detailing those areas which may|| ||||||give rise to concern presently and into the|| ||||||future. Risks have been identified, analysed|| ||||||and assessed according to their impact and the|| ||||||likelihood ofoccurrence. Systems implemented|| ||||||to mitigate these risks are continually reviewed|| ||||||and the Risk Register is reviewed on a regular|| ||||||basis. The main risks overthe yearwere:|| ||||||Potential Risk|| ||||||Assets including both stockand property are|| ||||||misappropriated|| ||||||Mitigation|| ||||||PMC to ensure Property Checks and carried out|| ||||||by the House Members as mandated. SFIAB to|| ||||||check during quarterly Audits.|| ||||||Potential Risk|| ||||||Ownership ofstock by the Contractorwith the|| ||||||risk of manipulation ofthe Bar Trading Accounts|| ||||||and GPP.|| ||||||Mitigation|| |;|||||Bar Trading account to be scrutinized byOC|| ||||||Accts Fit and Audited by the Audit Clerk.|| ||||||At the end ofthe Financial Year the main risk|| ||||||was/is:
.|| ||||||Potential Risk|| ||||||Training Deficiency: Untrained President/|| ||||||Chairman ofthe Mess Committees (PMC/CMC)|.| ||||||or Officers in Charge of Funds (OIC).|| ||||||Mitigation|| ||||||OC Accts Fit briefs all new PMCs, CMCs and|| ||||||OICs. Regular briefings are held.|| ||||||OC Accts FIt produced a “Guide for OICs.”|| ||||||PotentialRisk|| Page 7 of 10 New Accounting packing SAP, which is going to be introduced by ESS. The risk of the number of transactions SAP will produce, which poses a problem for internal and external audit and the delay of producing the monthly accounts and increased workload. . ## Mitigation Service Funds Air Cmd have been informed of our concerns and the risk has been placed on the Service Funds Risk Register. ea baa ## Structure, Governance and Management **----- Start of picture text -----**
eTtrusts:
trust deed, royal charter
How is the charity Para 1.25
constituted? Unincorporated Association.
(e.g unincorporated
association, ClO
Trustee selection methods Para 1.25 The Station Commander at Royal Air Force
including details of any Shawbury is appointed as ex-officio of all
election to post or name of Appointment of Station Commanders is
any person or body entitled controlled by the Royal Air Force Personnel
to : anning organisation, currently based at
appoint one or more , Headquarters Royal Air Force High Wycombe.
trustees
Additional information (optional) .
You may choose to include further statements where relevant about:
Trustees are offered informal training as part of
their induction at Headquarters Air Command
Policies and procedures by Service Funds Policy. They are given a brief
_| adopted for the induction Para 1.51 explaining their roles and responsibilities and
and training of trustees are issued CC3. Trustees are also advised to
attend a Trustee Training Day.
The Trustee delegates the day-to-day
management and control of the Officers’ Mess
The charity's organisational together with the authority of the disbursement
structure and any wider Para1.51 of loans to a management committee chaired
network with which the by the President of the Mess Committee, who is
. appointed by the Trustee. Members of the
charity works committee are appointed from each of the -
functional areas of the sections of the Station.
However, all management decisions,
acquisitions and expenditure are subject to the
Trustees’ approval by signature in the electronic
minutes.
The budget for the next Financial Year is set in
June by the Committee for approval by the
Fund Members at a General Meeting. The
**----- End of picture text -----**
Page 8 of 10 **----- Start of picture text -----**
Annual General Meeting ratifies the annual
audited accounts of the Fund. Minutes are
taken at each Committee and General Meetings
and are circulated to reach the Trustee within
10 working days of the Meeting for his approval.
Committee meetings take place each month to
discuss the financial performance against
budget and other mess related issues.
As Trustee of Service Funds at Royal Air Force
Shawbury, the Station Commander also has.
Relationship with any Para 1.51 responsibility for one other separately run
related parties Service Funds registered charity: namely the
Royal Air Force Shawbury Sergeants’ Mess.
He is also Trustee for the Royal Air Force
Junior Ranks’ Welfare Fund and a number of
other sport/society/welfare funds termed
“Banked Funds’, which are Excepted Charities
under Statutory Instrument 1056/65.
a
Reference and Administrative details | |
Royal Air Force Shawbury Officers’ Mess :
Othernamethecharityuses [|
Registered charity number 1129848
Charity’s principal address Royal Air Force Shawbury
Shrewsbury
Shropshire
SY4 4DZ ;
Names of the charity trustees who manage the charity
1 Station Commander 1 Jul 23 — 20 Dec 23 Appointment of Station
2 Station Commander 21 Dec 23 - date Commanders is controlled by
TL
Corporate trustees — names of the directors at the date the report was approved
Td
[Directorname
Name of trustees holding title to property belonging to the charity
[Trusteename————~C~*~C~*=séidisC@Daatesacted ifnotforwhole year|
Funds held as custodian trustees on behalf of others
**----- End of picture text -----**
Page 9 of 10 **----- Start of picture text -----**
Description of the assets
held in this capacity
Name and objects of the
charity on whose behalf the
assets are held and how
these falls within the
custodian charity’s objects
Details of arrangements for
safe custody and
segregation of such assets .
from the charity’s own
assets
**----- End of picture text -----**
## Exemptions from disclosure Reason for non-disclosure of' —_ details _ Other— information Declarations The trustees declare that they have approved the trustees’ report above. **----- Start of picture text -----**
)
Signed on behalf of the chari y's ustees
UV
Position (eg | Station Commander & Trustee
Secretary, Chair, etc.)
Date
25 YD 24
**----- End of picture text -----**
. Page 10 of 10 . ; **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |CHARITY|COMMISSION|RAF Shawbury|ar| |.| |ie?|FOR ENGLAND AND WALES|Officers’|Mess|Chariar|ty|NoNo.|1129848|p -a| |Period|start|Annuali|accounts for the periodPeriodend|||OBennet| |Section|A|Statement|of|Financial|Activities| |Recommended|categories by|8|@|Unrestricted|Restricted|Endowment]|Total funds|Prior year| |activitya|$s32|funds|incomefunds|-|funds|funds| |£|£|£|£|£|:| |Incoming resources (Note|3)|F01|FO2|FO3|FO4|FOS| |Income|and|endowments|from:| |Donations and|legacies|rn|a|sed|||[__1,066][|]| |Charitable|activities|soot|120094,|-||- ||120,094|110,361| |Investments|so4|568i|||5681||3,396| |Other|ssf|-|||| |Total|sor[|126,065]|-(||||126,665]|114,823 || |Resources expended (Note 6)|fo| |Expenditure|on:|;|fT| |Charitable activities|S09|720,369|..|-||ss -'||~—_—«|120,369|||102,870| |Other|sit|saie[||8,416|2,681| |Total|si2{__423,765||[___-|]|_|=||123,785]|105,551|| |Net income/(expenditure)|before|investment|$13|2,880|2,880|9,272| |gains/(losses)| |Net income/(expenditure)|sis|7240)|-||||7.240]|7,764||| |Extraordinary items (Note 7)|sof|-)|-)|ft|ef| |Other recognised|gains/(losses):|P|| |as|S18| |Gainscharity's andown (losses)use|on revaluation of fixed assets for the|es|es|ed|pe| |Net movement in funds|$20|7240,|-||[72407764]||| |Total funds brought forward|$21|303,546||—_-||__35,325|338,871|331,107| |Total funds carried forward|$22|310,786||-||35,325)|346,114|||338,871| **----- End of picture text -----**
RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 1 of 52 . . . _ **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Section|B|Balance|Sheet| |poninaleed|5a4 g|Unrestricted|Restricted|Endowment ||Total this|Total last| |at 30 Jun 2024|80|funds|funds|funds|year|year| |£|£|£|£|£| |Fixed|assets|FO1|Fo2|F03|FO04|FO5| |Intangible assets|(Note|15)|pr|[-||7|Sf|[fe]| |Tangible assets|(Note|14)|BO2|191,931]|-|sis194,931]|191,553| |Heritage assets|(Note|16)|os|[||-||-||S||[Se]| |Investments|(Note|17)|BO4|22,266| —-|[|]|35,325||57,591_|||53,231| |Total fixed assets|05|||214,197 |e]|38,325]|249,522|244,784| |Current assets|po| |Stock|(Note 18)|es|[||-||||Sf]||| |Debtors|(Note|19)|BO7|23547)|-f|se|||28,547|46,467| |Investments|(Note|17.4)|So|ESSS)| |Cash at bank and|in hand (Note 24)|B09|90,676,|-{_-||90,676|81,890| |Total currentassets|50|[|119,223[|=||=|||199,223]|128,357| |Ld| |Creditors:|amounts falling due within|=|.,,|22.634|31,703| |one year|(Note|20)| |Cash at bank and|in hand (Note 20)|px|[||-||tT|2,567| |Total current liabilities|512|[__ 22,634]|—s-]_|=|||22,634]|34,270| |ee| |Net current assets/(liabilities)|812|96589; -|=||96,589|94,087| |SS| |Total assets less current liabilities|813|310,786||-||38,325]|346,111]|338,874| ||| |Creditors:one year|amounts(Note falling20) due after|B14 po| |Provisions|for liabilities|es|[-)|-||Sf| |Total net assets or liabilities|sis|||310,786 Pe]|38,325]|346,111 ||338,871| |Funds of the Charity|a| |Endowment funds (Note 27)|B17|35,325]|35,325|[|]|35,325| |Restricted income funds (Note 27)|B18|f|||fef||| |Designated funds|pis|[||P|5865||| |Unrestricted|funds|B19|310,786|310,786|297,681| |Revaluation|reserve|eo|[|ee|eee| |Total funds|521|||310,786||-||35,325]346,111]|338,874| |Signed|by one|or two|trustees|on|behalf of|all| |the trustees|Signature|Date|of approval|dd/mm/yyyy'| |ZN| |ZI| |aC| RAF Shawbury _[Officers’][Mess] Year Ending 30 Jun 2024 Page 2 of 52 ## Section C ## Statement of Cash Flows RAF Shawbury Officers’ Mess _ Year to 30 Jun 2024 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Net movement|in funds|generated from|operations|7,240| |Depreciation|in|the year|3,802| |Disposal|of Fixed|Assets|3,416| |Revaluation|of|Fixed|Assets|-| |Movement|in|Stocks/Inventories|-| |Movement|in|Debtors/Receivables|17,920| |Movement|in|Creditors/Payables|(9,069)| |Net movement|in|assets|and|liabilities|16,069| |Net cash generated from operations|||[23,309][|]| |Investing|Activities| |Investment|in|Fixed|Assets|.|(7,596)| |Changes|in|Investments|(4,360)| |Total for Investing|Activities|||(11,956)|| |Financing|Activities| |Repayment|of|Loans|-| |Total|for Financing|Activities|P|| |Total movement|in Cash|at bank and|in hand||14,353|| |Cash|at bank and|in|hand|Bifwd|01|Jul 2023|79,323| |Cash|at bank and|in hand C/Fwd|30 Jun 2024|90,676| **----- End of picture text -----**
. | RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 3 of 52 , 4 ## Section D **----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
## Note1 Basis of preparation This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## The financial statements have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their ® accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 @ and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by Yes FRS 102.” : * -Tick as appropriate . 1.2 Going concern © If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state “Not applicable”, if appropriate: An explanation as to those factors that support the conclusion that the charity is a going N/A concern; Disclosure of any uncertainties that make the going concern assumption doubtful; N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the N/A charity is not regarded as a going concern. **----- Start of picture text -----**
:
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RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 4 of 52 ; ## Section D ## Notes to the accounts 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. **----- Start of picture text -----**
* -Tick as appropriate
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: **----- Start of picture text -----**
Please disclose:
(ii) the reasons why applying the new accounting policy ’
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP. N/A
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
.
No*
nn ee
Please disclose:
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 5 of[52] ; ## Section D ## Notes to the accounts 1.5 Material prior year errors **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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:
No*
Please disclose:
(ii) for each prior period presented in the accounts, the . .
amount of the correction for each account line item
affected; and N/A
| (iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
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. RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 6 of 52 ## Section D ## Notes to the accounts ## Note 2 Accounting Policies Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable. 2.4 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated a Reconcilation ofnet income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period : £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 7 of 52 . |||Section D|Notes to the accounts|||| |---|---|---|---|---|---|---| |||Note2|Accounting Policies|||| |||Thisstandard listofaccountingpolicieshasbeen appliedbythecharityexceptforthoseidentified, “No”or "N/a". Whereadifferentor||||| ||||additionalpolicyhasbeenadopted then this isdetailed in theboxbelow.|||| |||2.1 INCOME|.|||| |||Recognitionofincome|Theseare included intheStatementofFinancialActivities|Yes||| ||||«the charity becomes entitled tothe resources;|||| ||||* it ismore likelythan notthatthetrustees will receivethe resources;and|||| ||||*the monetaryvalue can be measured with sufficient reliability.|||| |||Offsetting|Therehasbeennooffsettingofassetsand liabilities, orincome andexpenses,unless required or|Yes||;| ||||permitted bythe FRS 102SORP or FRS 102.|||| |||Grantsanddonations|Grants and donations are only included in the SoFA when the general income recognition|Yes||| ||||criteria are met (5.10 to 5.12 FRS 102 SORP).|||| ||||In the case of performance related grants, income must only be recognised to the extent that|N/A||| ||||the charity has provided the specified goods or services as entitlement tothe grant only occurs|||| ||||when the performance related conditions aremet (5.16 FRS 102 SORP).|||| |||Legacies|Legacies are included in theSOFAwhen receipt is probable, that is,when there has been grant
ofprobate, the executors have established thatthere are sufficient assets in the estate and any|N/A||| |;|||conditionsattachedtothe legacyare eitherwithin the control ofthe charityorhave been met.|||| |||Governmentgrants|Thecharityhasreceivedgovernmentgrants inthereportingperiod|“No||| |||Taxreclaims ondonationsandgifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any|||N/A|| ||||GiftAid amount recovered on a donation is considered to be part of that gift and istreated as an|||| ||||addition to the same fund as the initial donation unless the donor or the terms of the appeal|||| ||||have specified otherwise.|||| |||Contractual incomeand|This is only included in the SoFA oncethe charity has provided the related goods orservices or||N/A|| |||performance related grants|metthe performance related conditions.|||| |||Donatedgoods|Donated goods are measured atfairvalue (theamountforwhich the assetcould beexchanged)|:|N/A|| ||||unless impractical to do so.|||| ||||The cost ofany stockofgoodsdonated for distribution to beneficiaries isdeemed to be the fair|||| ||||value of those gifts at the time of their receipt and they are recognised on receipt. In the|||| ||||reporting period in which the stocks are distributed, they are recognised as an expense at the|||| ||||carryingamount ofthe stocks at distribution.|||| ||||Donated goodsfor resalearemeasured atfairvalue on initial recognition, which istheexpected||N/A|| ||||proceedsfrom sale lesstheexpected costs ofsale,and recognised in ‘Incomefrom othertrading|||| ||||activities’ with the corresponding stock recognised in the balance sheet. On its salethe value of|:||| ||||stock is charged against ‘Income from other trading activities’ and the proceeds from sale are|||| ||||also recognised as ‘Incomefrom othertrading activities’.|||| ||||Goods donated for on-going use by the charity are recognised as tangible fixed assets and||N/A|| ||:||included in the SoFA as incoming resources when receivable.|||| ||||Gifts in kind for use by the charity are included in the SoFA as income from donations when||N/A|| ||||receivable|||| RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 8 of 52 **----- Start of picture text -----**
|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|C|Notes|to|the|accounts|cont...| |Donated services and|Donated|services and|facilities are|included|in the SOFA when|received|at the value|of the|gift to|N/A| |facilities|the charity provided the value of the|gift can|be measured|reliably.| |Donated|services and|facilities|that are consumed|immediately are|recognised|as income with|an|N/A| |equivalent amount|recognised|as an|expense|under the|appropriate heading|in the SOFA.| |Support costs|The|charity|has|incurred|expenditure|on support|costs.|;|Yes| |Volunteer help|The|value|of any voluntary|help|received|is|not|included|in|the|accounts|but|is|described|in the|N/A| |trustees’|annual|report.| |Income from|interest,|This|is|included|in|the|accounts|when|receipt|is|probable|and|the|amount|receivable|can|be|Yes| |royalties and dividends|measured|reliably| |Income from membership|Membership|subscriptions|received|in|the|nature|of|a|gift|are|recognised|in|Donations|and|N/A| |subscriptions|Legacies.| |Membership|subscriptions|which|gives|a|member the|right|to|buy|services|or other|benefits|are|Yes| |recognised|as|income|earned|from|the|provision|of|goods|and|services|as|income|from| |charitable|activities.| |Settlement of insurance|Insurance|claims|are|only|included|in|the SoFA when|the|general|income|recognition|criteria|are|N/A| |claims|met|(5.10 to|5.12|FRS|102 SORP) and|are|included|as an|item|of other income|in the SoFA.| |Investment gains and losses|This|includes|any|realised|or|unrealised|gains|or|losses|on|the|sale|of|investments|and|any gain|Yes| |or|loss|resulting from|revaluing|investments|to|market value|at the end|of the year.| |2.2|EXPENDITURE|&|LIABILITIES| |Liability recognition|Liabilities|are|recognised|where|it|is|more|likely|than|not|that|there|is|a|legal|or|constructive|Yes| |obligation|committing|the|charity|to|pay|out|resources|and|the amount|of the|obligation|can|be| |measured|with|reasonable|certainty.| |Governance and support|Support|costs|have|been|allocated|between|governance|costs|and|other|support.|Governance|Yes| |costs|costs|comprise|all|costs|involving|public|accountability|of|the|charity|and|its|compliance|with|.| |regulation|and|good|practice.| |;|Support|costs|include|central|functions|and|have|been|allocated|to|activity|cost|categories|ona|Yes| |basis|consistent|with|the|use|of|resources,|eg|allocating|property|costs|by|floor|areas,|or|per| |capita,|staff|costs|by the|time|spent and|other|costs|by their|usage.| |Grants with performance|Where the|charity|gives|a|grant with|conditions|for|its|payment being|a|specific|level|of service|N/A| |conditions|or output|to|be|provided,|such|grants|are|only|recognised|in the|SoFA once|the|recipient|of the| |grant|has|provided|the|specified|service|or output.| |Grants payable without|Where|there|are|no|conditions|attaching|to|the|grant|that|enables|the|donor|charity|to|Yes| |performance|conditions|realistically avoid the commitment,|a|liability for the full funding obligation must be|recognised.|.| **----- End of picture text -----**
RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 "page 9 of 52 **----- Start of picture text -----**
|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|C|Notes|to|the|accounts|cont...| |Redundancy cost|The charity made no redundancy payments during the reporting|period.|.|Yes| |Deferred|income|No|material|item of deferred|income|has been|included|in the accounts|Yes| |Creditors|The charity has creditors which are measured|at settlement amounts|less any trade discounts|N/A| |Provisions for|liabilities|A liability|is|measured|on|recognition|at|its|historical|cost and then subsequently measured|at|Yes| |the|best estimate|of the amount|required|to|settle|the|obligation|at the|reporting date| |Basic financial|instruments|The|charity|accounts|for|basic|financial|instruments on|initial|recognition|as|per|paragraph|10.7|Yes| |FRS|102|SORP.|Subsequent measurement|is|as|per|paragraphs|11.17|to|11.19,|FRS|102 SORP.| |2.4|ASSETS| |Tangible fixed|assets for use|These|are|capitalised|if they can|be used for more than|one year, and cost above £500|Yes| |by|charity| |.|They|are valued|at cost.|No| |.|The depreciation|rates and|methods|used|are|disclosed|in|note|14.|No| |Intangible fixed assets|The|charity|has|intangible|fixed|assets,|that|is,|non-monetary|assets|that|do|not|have|physical|No| |substance|but|are|identifiable|and|are|controlled|by|the|charity|through|custody|or|legal|rights.| |The|amortisation|rates|and|methods|used|are|disclosed|in|note|15.| |They are valued|at cost.|N/A| |Heritage assets|The|charity|has|heritage|assets,|that|is,|non-monetary|assets|with|historic,|artistic,|scientific,|No| |technological,|geophysical|or|environmental|qualities|that|are|held|and|maintained|principally| |for|their|contribution|to|knowledge|and|culture.|The|depreciation|rates|and|methods|used|as| |disclosed|in|note|16.| |:|N/A| |.|They|are|valued|at|cost.| |Investments|Fixed|asset|investments|in|quoted|shares,|traded|bonds|and|similar|investments|are|valued|at|Yes| |initially|at|cost|and|subsequently|at|fair|value|(their|market|value)|at|the|year|end.|The|same| |treatment|is|applied|to|unlisted|investments|unless|fair|value|cannot|be|measured|reliably|in| |.|which|case|it|is|measured|at|cost|less|impairment.| |Investments|held|for|resale|or|pending|their|sale|and|cash|and|cash|equivalents|with|a|maturity|Yes| |date|of|less|than|1 year|are|treated|as current|asset|investments| |Stocks and work in|progress|Stocks|held|for|sale|as|part|of|non-charitable|trade|are|measured|at|the|lower|or|cost|or|net|Yes| |realisable|value.| |Goods|or|services|provided|as|part|of|a|charitable|activity|are|measured|at|net|realisable|value|Yes| |based|on|the|service|potential|provided|by items|of stock.| |Work|in|progress|is valued|at cost less any foreseeable|toss that|is|likely to occur on the contract.|Yes| **----- End of picture text -----**
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RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 10 of 2 **----- Start of picture text -----**
Section C Notes to the accounts
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cont... Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash N/A equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments N/A Policies adopted additional to or different from those above . RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 11 of 52 **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Note|3|Analysis|of income| |Unrestricted||Restricted||Endowment]|Total|funds|[Unrestricted]|Restricted||Endowment]|Prior|year| |funds|income|funds|funds|income|funds|funds| |funds|funds| |Analysis|_.| |Donations|[Donationsandgits.|ss|SSCSC~=<“—~*~S*™*~*~sSCSC~‘iOCYTSC“‘COC#@CO™OC*C‘CS#Y;S(“C(‘#|BOP| |andlegacies:|(GiftAid—sS—~—CSCSCSCSCSCSSTCC| |legaciesC—“—sSSC‘C~SC‘C;~CSCSCSsSCSCSCSCSYSC™CSdCSCCYC(SS| |’| |aacharities| |eein|substance|donations| |[Donatedare|goods,|facilities|and services|||TLSO]|]|Tf| |Other donations|andlegacies|STS]|TP| |Total|eoo[|-||SS|-)|890]|||,000]|«1,066 || |ee|ee| |Charitable|[BarProftincome|———S—SsSs=—CS~—CSCS St|CY|A784]|20e52T|TT|20652| |activities:|[Function Income|———SSS~CSC—‘CSCS~S|Sng|||srt|3924|||30,24||| |Maintenance|Income|——SSSS~CS~—CS| SCT ST|soz|fT|(883| |Mess|Subscriptions|———=S=Ss=—‘“~;~*~*~*~*~*~wYCBST |||ter]|50105|[80,105 || |a|SS OT OS|EY|OS|OS| |a|ES DS|SS OS|ED|OD| |e|S|Y OD|ED|EY GS| |aS| |LC——OOOCOCOCOOOCOC‘“‘“‘“‘“SSSCSD|OS OD|SS| |nSDD SS|US|SU|ES| |TOSS| |C|L|COCOCCOCSC(C‘idSCSSSCe| |Total|120,094]|-||_-|es20,0047|140,361[|=||=|110,361|| |Other trading|[OtheradngactvitesCPee| |activities:|[~t—SC.CCSC*dYSCS| |COCOCCC‘“‘S*dSSSCS| |(SSTota]|SS|TD| |-||||ee| |Incomefrom|[interestincomeSOC~—SSCSCSYCC882250TT|1280 || |investments:||DividendincomeSSC~C—~—SsSCSYCSCet]|Tatae|TL|2846 || |[OtherRentalandleasingincomeCC—<“—~—‘iTSC‘ investment income|——SSSOS—SsSsS|| SfCd;|TTP| |Total!|568i]|-||Ss|581]|3,306]|||3,306||| |eseeee| |Separate|[t—“‘CCOCOT| |materialiten[OS—SS—CSCSCSCST|ST| |ofincome:|[O—SCCC™~C‘MTSSSS| |SSTotal|YD| |-||||rsee| |other:|[Conversion ofendowmentfundsintomoome|||—-7_-||{|}.| |a| |(Gainown use on|disposal ofa|programme|relatediwesinent’|||a||||ff|-[|[||Pd.| |aarights| |[OtherOtherincome—SSSSC—C~—s—CS—SsCs—‘“‘s~‘“sé‘iSSS| |wen| |eene| |TOTAL INCOME|i2ee65]-||Ss -i|s«126,665]|113,823]|4,000]|=f|[114,823]||| **----- End of picture text -----**
RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 12 of 52 (continued).. , **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts| |Other|information:| |All|income|in the|prior year was|unrestricted|except for:|(please|provide| |description and|amounts)| |Where|any endowment fund|is|converted|into|Income|In|the|reporting| |period,|please|give the|reason|for the|conversion.| |Within|the|income|items|above|the|following|items|are|material:|(please| |disclose|the|nature,|amount and|any|prior year amounts)| **----- End of picture text -----**
‘ . RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 13 of 52 e **----- Start of picture text -----**
Section D Notes to the accounts (continued)..
Note 4 Analysis of receipts of government grants
Government grant 1 a 7.Ss
Government grant 2 eee
Government grant 3 ee
Other es es
Total a ee
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in
income.
Please give details of other forms
of government assistance from
which the charity has directly
benefited.
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 14 of 52 Section D Notes to the accounts (continued). **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Note|5|Donated|goods,|facilities|and|services| |This|year|Last year| |£|£| |accountingPlease|providepolicydetails for theof therecognition|N/A|N/A|:| |and|valuation|of donated|goods,|\| |facilities|and|services.| |Please|provide|details|of any|:| |unfulfilled|conditions|and|other| |contingencies|attaching|to resources|N/A|N/A| |from|donated|goods and|services|not| |recognised|in|income.| |Please|give|details|of other forms|of| |other donated|goods|and|services|not|NA|NA| |recognised|in|the|accounts,|eg| |contribution|of unpaid|volunteers.| **----- End of picture text -----**
RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 15 of 52 **----- Start of picture text -----**
Note 6 Analysis of expenditure
Restricted Total funds | Unrestricted | Restricted | Endowment | Total funds
+
Analysis income funds funds income funds funds
all eran ial Ad alee el
Expenditure on [Incuredseeking donations ——SOSOSC~—CSC—~i'YC SSC‘dC dC
raising funds: lincurrad seeking legacies SSC—“—~—‘“‘“‘<‘d SSC TTC TCT
lincuredseeking grants. ———st—“‘s~Ss~—“‘“‘;7«C*SSSSTTdTTP
lOperating membership schemes andsociallotteres|__—-{ ——-| ff
Istaging fundraisingevents CTT) TTT
laperating charityshopss—sC—C‘“‘;7ST CTC
Operating a trading company-non-chartabe trading] __-|—-| ff
Advertising,[Start up costsmarketing,incurred in directgenerating mail and new publicitysourceof[| |_-|-[ -|~-|_-f-| sssf =f]PP
(Database developmentcosts ss CSSCSCdTSCCSC*dTCSCCTCYYSC
lOthertradinglinvestment——Ss—=—‘CSCSCSC;~C~srSCSCIPonfaliomanagementcosts ——SsSC~CSC‘iT SSCS CTC
lGostHnvestmentinvestmentadvice—=SC=~dSC~‘~;~C~C*dY;SC‘“‘(;SCH*d;CO*;C;*;CdYTCCTC of obtaining YT
lintellectual administrationcosts =< iTS CTC
[R e nt collection,prope p r opertytylicencingcosts.repairs, maintenance———SSSCid| SCT-| TCC—-<| ff [eT]
SSSS'S ENS NS RY SS
Total expenditure onraisingfunds[|____-|.-. |p
a
Expenditure on [AccomtingServicesSOSC—SCSCS SST
charitable [Administration —S=~activities Bar O—OSSSOC(‘;‘DepreciationSOSC—~—“‘—~s~s‘“‘“‘~*S*CS*s*SCSC~‘~é‘~CSC*‘“‘“OD*CTCSC“‘CN™#‘ULWCO#*‘C#CH#CCSCQBOZP
FunctionsssC~C“‘C*S*‘“‘“‘“‘*SC*sSCSOBCTCO*C™SC*dTC~CO*‘“‘(SNC“$Y4;COW*#QOS274.e18Saag]| 7,000{[5«| 75,618 a |
IGrantsmadeSsC~=~=“‘*~*S*S*S*‘“‘“‘~*S*dS*SC~C«OBYTSCSC“‘“‘CC*‘;SCO™#C*C‘CS#Y;CS*C‘Ct@gwY2.gaa [2,8 |
InsurancelindependentExamination———~—~S~S~=~sSs=—~—™SCSC~CiCOTSCSC*dCCe203 T8203 |
Maintenancess—=“‘*‘“~*C‘“‘“‘S*SCSC*~*SCSCNSABYTSSC“‘CC#‘LCO™#*#*#C#™S#Y;COC*C‘«SSOC~Refreshments.PerformingRights——S=S~=~—“—s—C—‘“—s~—CS*~‘—‘—~—CStSC~sSC~iiTTSC*C*dSCi‘“‘CSNSC“iCOCAOan{4ozg[ TT 4,028
MV Licences and SubscriptionsSsSs=—“s*~*~s—‘“‘“‘~*~*——— S *é~‘“‘s*~~=—~< ‘ —s~*é~SC‘idTSCSC*~‘iSC|SY S CC]“ *L;SCO*‘CS*d;CO*‘éSO@SSYLYYGoze 84,028 |
fC
SSSS SS YD
eSa SS (OSQO OS SG
a CS NS E'S EY OOS NE UU!
a SO S OSE'S OYSS ONES COND ORDSNY OYOY
CSOS OS ES ET DD
aCS ES C'S NY ES OD
Ls
a SS ES NS (OES ES NS
Total expenditure on charitable activities|__120,069| -| __-| 1203e0[ f01,670[ 4,000] 102,870 |
a
Separate material [Exraordinayitems——SOSOS—=—CSCSCSCSCSC~idSSSCitemofexpense [|CSCSSCSCSSSSC—CSa YC
a SC S E'S O ESCO]ORT S ORSOO UYNOY OD
Total separate material tem of expense| __-|_-|_-{ J)ST
SS
Other (FinedaAssetsDisposal —s=~“‘=*S*~*~*rtS~Ct‘ TOSYTCOOCOCOC=«dU;~CO*s*‘C(V’‘SSCC$#N;COSCSANGYYZens] = 2,688
a S'S (OS ES USOD OT
a CSOSNSC'S NS Y (|CO) OSES RYED OD SY
; a CS CS US OS SY CD
Total other expenditure]sate-| =| [te][zee]]
eeee
TOTAL EXPENDITURE 123705] -i) ~—SCst~S*d;C«é‘S« BS] 104,554] 1,000 105,559 |
Other information:
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RAF Shawbury Officers' Mess : Year Ending 30 Jun 2024 Page 16 of 52 | |Section D
Notes to the accounts
{cont)| |---| |Analysis ofexpenditure on charitable activities
Thisyear
TT
tatyear
Activities
Grant
Support]
Totalthis
Activities
Grant
Support]
Totalprior]
Activityor
undertaken|
funding of
Costs
year]
undertaken|
fundingof
Costs
year
programme
Activity
directly|
activities
directly!
_activities
£
£
£
£
£
£
£
£| |awit[CO
mye[CS
ays[CO
awe[CO
ays[CO| |Prioryear expenditure on charitable activities| |can be analysed as follows:| |Within the expenditure Itemsabove the| |following items are material: (please disclose| |the nature, amount and any prioryear| |amounts)| |Administration Costsabove
Theseincludethecharity'sshare ofthecosts relating totherechargeoftheServiceFunds Internal AuditClerkat
:
RAFShawbury.| RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 17 of 52 . Section D Notes to the accounts (cont) ## Note 7 Extraordinary items **----- Start of picture text -----**
Please explain the nature of each extraordinary item occurring in the period.
This year Last year
- Description £ £
— - fe
Extraordinary item 2
Extraordinary item 3 — 2
Extraordinary item 4 oe
Total extraordinary itemsPet
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. . RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 18 of[52] Notes to the accounts ; ## Section D (cont) ## Note 8 Funds received as agent 8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet. ||||Amount received|Amount received||Amount paid out|Amount paid out||Balance| |---|---|---|---|---|---|---|---|---|---| ||||||||||held at period end| |Description/name ofparty|Related
party(Yes
no||or
This year
Lastyear
[| ©€
| ©||||This year
€
||Lastyear
@|||This year
Lastyear
@
T[ £ || |Contractor|||,||||||| |Members’ monies for
distribution toothercharities|||36,139|31,549||34,152|31,373||3,944
1.987| |Contractor|||||||||| |8.2 Wherea consortia orsimilar|similararrangementexists whereby2or|||ormore charities co-operate to achieveeconomies|||||economies in the| |purchaseofgoodsorservices, please||disclosedetailsofanybalancesoutstanding|||outstandingbetweenanyparticipating members.||||| |||D.
iption/
f
escriptioniname
ofparty|||||||Balanceheldatperiodend| ||||||||Total||=]
|| RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 19 of 52 Notes to the accounts ; ## Section D **----- Start of picture text -----**
(cont)
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|||||||| |---|---|---|---|---|---|---| |Note|9|Support|Costs|‘| |Please complete|this|note|if the|charity has analysed its|expenses|using activity| |categories|and has support costs.| |This|year| |Support cost|Raising funds|Oblectiven|Activity 2|Activity 3|Grand total|Basis of allocation| |(examples)|£|£|£|£|£|(Describe method)| **----- End of picture text -----**
**----- Start of picture text -----**
Last year
Support cost Raising funds Obiectives Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Please provide details of the accounting policy
adopted for the apportionment of costs between
activities and any estimation techniques used to
calculate their apportionment.
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: RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 20 of 52 Section D Notes to the accounts (cont) ## Note 10 Details of certain items of expenditure 10.1 Fees for examination of the accounts |10.1 Fees for examinationexamination of thethe accounts||| |---|---|---| |Pleaseprovidedetailsoftheamountpaidforanystatutory externalscrutinyof
accounts andotherservicesprovidedbyyourindependentexaminer. Ifnothingwas||| |paidpleaseenter‘0’intheappropriatebox(es).|This year|Last year| ||£|£| |Independentexaminer’s fees
Assuranceservices otherthanauditorindependentexamination|4,270|
1,209|
PL|| |Otherfees (forexample: financial advice, consultancy, accountancyservices) paid to||| |theindependentexaminer||| RAF Shawbury : Officers' Mess Year Ending 30 Jun 2024 Page 21 of 52 (cont) . **----- Start of picture text -----**
Section D
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Notes to the accounts
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## Note 11 Paid employees Please complete this note if the charity has any employees. **----- Start of picture text -----**
)
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## 11.1 Staff Costs **----- Start of picture text -----**
This year Last year
£ £
Salaries and wages es eS
Social security costs es ee
Pension costs (defined contribution scheme) es ee
Other employee benefits es
_ Totalstaffeosts|tT
See Note 6, Re Administration Costs -
Please provide details of expenditure on expenditure on on staff working working for the the Other Information
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Please provide details of expenditure on expenditure on on staff working working for the the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true' in the box provided. No employees received employee benefits (excluding employer ; pension costs) for the reporting period of more than £60,000 True **----- Start of picture text -----**
Number of employees
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|||| |---|---|---| |£60,000|to|£69,999| |£70,000|to|£79,999| |£80,000|to|£89,999| |£90,000|to|£99,999| |£100,000|to|£109,999| **----- End of picture text -----**
Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity **----- Start of picture text -----**
11.2 Average head count :in the year This year Last year
The parts of the charity in which the [Fundraising |
employees work Charitable Activities TO r™—
Governance ||
Toll]
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: RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 22 of 52 (cont) ## Section D ## Notes to the accounts 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment No ex-gratia payments have been made is made. aee Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) ## 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the No Redundancies during the period period. Total amount of payment eo ee The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 ; Page 23 of 52 (cont) : ## Section D **----- Start of picture text -----**
Notes to the accounts
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## Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. ## 12.1 Please complete this note if a defined contribution pension scheme is operated. , ## Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. **----- Start of picture text -----**
N/A N/A
in a defined benefit pension benefit pension pension plan
and liabilities.
N/A ,
N/A
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12.2 Please complete this section where the charity participates in a defined benefit pension benefit pension pension plan but is unable to ascertain its share of the underlying assets and liabilities. Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity 12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan. Describe the extent to which the charity can be liable to the pian for other NA entities’ obligations under the terms and conditions of the multi-employer plan RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 24 of 52 Section D (cont) **----- Start of picture text -----**
Notes to the accounts
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Note 13 Grantmaking Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken. This year: 13.1 Analysis of grants paid (included in cost of charitable activities) |Grants to|Grants to||| |---|---|---|---| |institutions
£|individuals
£|Supportcosts
£|Total
£| Please enter “Nil” if the charity does not identify and/or allocate support costs. 13.2 Grants made to institutions Mycontextcharity of has its grantmaking. made grants toparticularDetails of the institutions institution thatsupported, are materialpurposein theof the grant and total and total total paid to each institution is available on the charity's web site. to each institution is available on the charity's web site. each institution is available on the charity's web site. institution is available on the charity's web site. is available on the charity's web site. available on the charity's web site. on the charity's web site. the charity's web site. charity's web site. web site. site. **----- Start of picture text -----**
Swe |
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grant and total and total total paid to each institution is available on the charity's web site. to each institution is available on the charity's web site. each institution is available on the charity's web site. institution is available on the charity's web site. is available on the charity's web site. available on the charity's web site. on the charity's web site. the charity's web site. charity's web site. web site. site. P
sc ateesei Total amount of
, Total grants to institutions in reporting periodP|
Other unanalysed grants f
Total Grants Paid]
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Last year: |13.3Analysis|Analysis|ofgrants paid (included in cost ofcharitable|activities)||| |---|---|---|---|---|---| |||Grants to
Analysis
institutions
£|Grants to
individuals
£|Supportcosts
£|Total
£| . RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 25 of 52 **----- Start of picture text -----**
Please enter “Nil” if the charity does not identify and/or allocate Support costs.
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13.4 Grants made to institutions
Mycontextcharity of has its grantmaking.made grants toDetails particularof the institutions institution thatsupported,are materialpurpose in theof the pe
grant and total paid to each institution is available on the charity's web site. Po
grants paid £
Total grants to institutions in reporting periodPo
Other unanalysed grants f
Total Grants Paid]|
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RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 26 of 52 Section D Notes to the accounts (cont) ## Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Freehold|land|&|Silverware,|Plant,|machinery ||Fixtures,|fittings|Total| |buildings|paintings and|and|motor|and|equipment| |prints|vehicles| |£|£|£|£|£| |year| |14.2|Depreciation|and|impairments| |At|beginning|of the|-|38372’|38,372,| |year| |14.3|Net|book|value|‘| |Net|book value|at the|176,960| |beginning|of the|year| |Net book value|at the|476,960|14,971| |end|of the|year| **----- End of picture text -----**
, RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 27 of 52 **----- Start of picture text -----**
Section D Notes to the accounts (cont)
14.4 Impairment
Please provide a description of the This year N/A
events and circumstances that led to
the recognition or reversal of an
impairment loss. Last year N/A
If14.5 an accountingRevaluation policy_ of revaluation is adopted, please provide: .
the name of independent valuer, if NA N/A
applicable
"-—
assumptions
the carrying amount that would have
been recognised had the assets been
carried under the cost model. N/A N/A
Details of the last revaluation
the effective date of the revaluation | Unknown
the name of independent valuer — | Unknown |
(i) the methods applied and Based upon the valuer's opinion of the same for insurance
significant assumptions purposes only.
In adherence fo the guidelines for RAF service charities, the value
of fixed assets outlined in the organisation's financial statements
are as follows:
Silverware, painting and prints, and select furniture items are
: recorded at an insured valuation, which is subject to professional
(ii)7 the methods applied; and review everytime, the original five years. acquisitionIt shouldcosts of be notedmost that assets dueareto notthe elapsed
significant assumptions ascertainable. Consequently, it has not been possible to
determine the amount of any related Revaluation reserve.
Additionally, other tangible assets are depicted at historical cost
, less accumulated depreciation in accordance with relevant
accounting standards.
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 . Page 28 of 52 **----- Start of picture text -----**
Section D Notes to the accounts (cont)
14.6 Other disclosures
(i) Please state the amount of
borrowing costs, if any, capitalised in
the construction of tangible fixed N/A N/A
assets and the capitalisation rate
used.
(ii) Please provide the amount of
contractual commitments for the ; N/A N/A
acquisition of tangible fixed assets.
(iii) Details of the existence and
carrying amounts of property, plant
and equipment to which the charity N/A N/A
has restricted title or that are
pledged as security for liabilities. ,
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* The.“transfers" row is for movements between fixed asset categories. RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 29 of 52 Section D Notes to the accounts (cont) Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation **----- Start of picture text -----**
Research & Patents and Total
development | trademarks .
£ £ £
15.2 Amortisation and impairments
“Basis
. ** Rate
AtDisposals beginning ofthe year ee) es es
Amortisation es es es
Impairment es Ad es
ed es es
At end of year es es es
15.3 Net book value
Nat book value at the beginning of the
year
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## 15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including: . Policies for the recognition of any capital development N/A . RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 30 of 52 ; **----- Start of picture text -----**
Please provide a description of the events and
circumstances that led to the recognition or N/A N/A
reversal of an impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the carrying amount that would have been
recognised had the assets been carried under the N/A N/A
cost model.
15.7 Other disclosures
(i) HM your intangible asset was acquired by way of
grant, provide value on initial recognition and N/A N/A
carrying amount of the asset.
(ii) Details of the carrying amounts of any
intangible assets to which the charity has restricted N/A N/A
title or that are pledged as security for liabilities. U
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible N/A N/A
assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year. N/A N/A
(vi) Please detail the headings in the SOFA in
which a charge for amortisation of intangible N/A N/A
assets is included.
(vii) For any material intangible assets, please
provide a description, its carrying amount and any
remaining amortisation period. N/A N/A
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| . * The “transfers” row is for movements between fixed asset categories. ; RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 31 of 52 Section D Notes to the accounts (cont) Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disclosures for ail charities holding heritage assets |(i}
Explain the natureand scale|of|NA|| |---|---|---|---| |heritage assets held.|||| |(ii)
Explain the policyforthe|||| |acquisition, preservation, management||N/A|| |and disposal ofheritage assets.||,|.| |16.2 Cost or valuation|||| |||Heritage asset|Heritage asset|Heritage asset|Heritage asset|Total| |||1
2
3
4|| |||£
£
£
£|£| |16.3 Depreciation and impairments|||| ||“Basis||| ||* Rate||| |16.4 Net book value|||| |Natbook value at the beginning ofthe|||| |year|||| RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 32 of 52 ## 16.5 Impairment Please provide a description of the events and circumstances that led to the recognition” or reversal of an impairment. . loss. **----- Start of picture text -----**
N/A
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## 16.6 Revaluation if an accounting policy of revaluation is adopted, please provide: me methods applic’ ane stanifcent assumptions any significant limitations on the valuation **----- Start of picture text -----**
N/A N/A
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## 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation At valuation | At cost Group Total Group A B £ £ £ Carrying amount at the beginning of the period . ## 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) |(i)
Explain the reasonwhy heritage|||| |---|---|---|---| |assets have not been recognised on|N/A||N/A| |the balance sheet.|||| |(ii)
Describe thesignificance and
natureofheritage assets.|N/A||N/A| |(iii)
Disclose information that is||‘|| |helpful in assessing thevalue of|N/A||N/A| |heritage assets.|||| |(iv)
Explain the reasonwhy it is not|||| |practicable to obtain a valuation of|N/A||N/A| |heritageassets.|||| RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 33 of 52 **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |16.9|Five|year summary|of heritage|assets|transactions| |P2024|2023|zoe|202020| |Seeeee| |Group|A|es|ee|ed|ee| |Group|B|es|es|ee|ed| |GroupOther|C|esS|s|es| |ees|ee| |Group|A|es|De|ee)|es| |GroupGroup|B|esGsPs| |Other|C|e|ds|e|sddses|es| |Total additions|ns|es||| |a| |Charge for impairment|ne| |Group|A|es|es|ed|ed| |GroupGroup|B|eses|es| |Other|C|es|es|e|d|es| |P| |Total charge for impairment|SsSs| |Disposals|Ssa|(2| |Group|C|a|SS| |Other|es|es|ed|ed| |Total disposals|Ss| **----- End of picture text -----**
‘ : RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 34 of 52 Section D (cont) **----- Start of picture text -----**
Notes to the accounts
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## Note 17 ## Investment assets Please complete this note if the charity has any investment assets. ## 17.1 Fixed assets investments (please provide for each class of investment) **----- Start of picture text -----**
Listed ‘|Cash & cash| Investment Social Total
investments | equivalents | properties | investments ota
Carrying (fair) value at beginning of
period 53,231
Add: additions to investments during
period”
Add/(deduct): transfer in/(out) in the
period
revaluation
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*Please specify additions resulting from acquisitions through business combinations, if any. Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value. 17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment. ## Analysis of investments **----- Start of picture text -----**
Fair value at} Cost less
yearend | impairment
Listed eeee ee
Cash investments 57,591 | |
& cash equivalents Ff
Investment properties fF eT
Social investments Ff
Other investments Fe
Grand total (Fair value at year end+Cost less impairment) 57,591
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RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 35 of 52 **----- Start of picture text -----**
17.3 If your charity holds investment properties, please complete the following note: ‘
(i) Explain the methods and significant
assumptions in determining the fair value of N/A ;
investment property held by the charity
(ii) Name or independent valuer, if applicable, ;
and relevant qualifications N/A
(iii) Provide details of any restrictions on the
ability to realise investment property or on the N/A
remittance of income or disposal proceeds
(iv) Explain any contractual obligations for the .
purchase, construction or development of
investment property or for repairs, maintenance or N/A
enhancements
17.4 Please provide a a breakdown of current asset current asset asset investments, if applicable, applicable, agreeing with the
sheet.
Analysis of current asset This year | Last year
investments
Cash or cash equivalents i i
Listed investments i i
Investment properties a
Social investments a i ;
Other investments es ee
Total a eee
17.5 Guarantees
Please provide details and amount of
any guarantee made to or on behalf of N/A N/A
a third party
Name of the entity or entities N/, (A
Please explain how the guarantee ‘ :
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17.4 Please provide a a breakdown of current asset current asset asset investments, if applicable, applicable, agreeing with the balance sheet. RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 36 of S2 , . |17.6Concessionaryloans
Amountofconcessionaryloansmade(Muipie|[
[**|**|eeserindon|“Ysera
tater| |---|---|---|---| |that suchaggregationdoesnotobsuresignificant —
imermaton’|(
)
a)||| |Amount ofconcessionary loans received (Multiple|||| |thatsuch aggregation does notobsure significant
information).|a
s||| |Termsand conditions eg interest rate, security
provided||NWA|NA| |Value ofanyconcessionary loanswhich have|||| |been committed but nottaken up atthe reporting||N/A|N/A| |date|||| |Amountspayableafermorethantyer|||| |17.7 Additional information
:|||| |Please provide information about the significance|||| |ofinvestments tothe charity's financial position
wg:
or performance eg. terms and conditions of loans||N/A|N/A| |orthe use ofhedging to manage financial risk.|||| |For all investments measured at fair value, the|||| |basis fordetermining the value, including any
.
.
.
.
assumptions applied when using a valuation||N/A|N/A| |technique.|||| |Where a charity has provided financial assets as a|||| |form ofsecurity, the carryingamountofthe
financial asset pledged as securityand theterms||NA|NA| |andconditionsrelatingtoitspledge.|||| ; RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 . Page 37 of 52 ## Section D ## Notes to the accounts ## (cont) Note 18 Stocks Please complete this note if the charity holds any stock items 18.1 Please state the carrying amount of stock and work in progress analysed between activities. **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |Work|in| |For|For|resale|For|For|resale|progress| |distribution|distribution| |SS|ESSs| |SSSS| |18.2|Please|specify the|carrying|amount|of any| |stocks|pledged|as|security for|liabilities|N/A|N/A| **----- End of picture text -----**
. RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 38 of 52 Notes to the accounts (co ## Section D ## Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. |19.1.|Analysisofdebtors|.||Thisyear|Lastyear| |---|---|---|---|---|---| |||||£|£| |Trade|debtors|||25,541|31,923| |Prepayments and accrued||income||3,006|14,544| |Otherdebtors|debtors|||a|| ||||Total|28,547|46,467| Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) ||||This year
Lastyear| |---|---|---|---| ||||£
‘£| |Tradedebtors
Prepaymentsandaccrued income
Otherdebtors|,|;|a
a ae
a| ||||Total}TO| RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 : Page 39 of S2 Section D Notes to the accounts (cont) ## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. ## 20.1 Analysis of creditors **----- Start of picture text -----**
, Amounts falling due within one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable ee ed ee
Bank loans and overdrafts ed e+
Trade creditors teo2a[ arses]|
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 5,710 10,548 Pn
Taxation and social security es ed ee
Other creditors ee ed es
total 22,634] 34270]|
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20.2 Deferred income Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period **----- Start of picture text -----**
£ £
i i
a i
PP
mn
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~ : RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 40 of 52 Section D Notes to the accounts (cont) ; , ; Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount. **----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
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**----- Start of picture text -----**
£ £
Balance at the start of the reporting period i ae
Amounts added in current period a
Amounts charged against the provision in the current period a i
Unused amounts reversed during the period i
Balance at the end of the reporting period a
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## 21.2 Please provide: **----- Start of picture text -----**
This year Last year
- a brief description of any obligations on the balance
sheet and the expected amount and timing of N/A NA
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and N/A NA
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for NWA NA
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and N/A N/A
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified). ;
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of N/A N/A
any amounts designated and the likely timing of that
expenditure.
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RAF Shawbury . Officers’ Mess Year Ending 30 Jun 2024 Page 41 of 52 ## Section D ## Notes to the accounts (cont) **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Note|22|Other|disclosures|for debtors,|creditors|and|other|basic|financial|instruments| |22.1|Please|provide|information|about|the|significance| |of financial|instruments|(eg.|debtors,|creditors,|.| |investments|etc)|to the|charity's|financial|position|or|.| |performance,|for example,|the terms and|conditions|of|N/A|N/A| |loans|or the|use|of|hedging|to|manage|financial|risk.| |22.2|If the|charity|has|provided|financial|assets|as|a| |form|of security,|the carrying amount of the financial|N/A|N/A| |assets|pledged|as|security|and|the terms|and| |conitions|related|to|its|pledge should|be|given|here.| **----- End of picture text -----**
| RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 42 of 52 ; ; ## Section D ## Notes to the accounts ## (cont) ## Note 23 Contingent liabilities and contingent assets ## 23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote. ## This year **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect| |describe|any security|provided|in|connection|to the|£| |liability.| |Permanent|Endowment|(CL)|to|the|RAF|Central|Fund:|to| |return|original|working|capital|if|unit|ever closes.| |Last Year| |Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect| |describe|any security|provided|in|connection|to|the|£| |liability.| |Permanent|Endowment|(CL)|to|the|RAF|Central|Fund:|to| |return|original working|capital|if|unit ever|closes.| **----- End of picture text -----**
## 23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable **----- Start of picture text -----**
Description of item Estimate of financial effect
£
Re
23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the amount or
timing of settlement; and the possibilty of any N/A N/A
reimbursement
Where it is not practical to make one or more of these
disclosures, please state this fact
. N/A N/A
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 43 of 52 Section D Notes to the accounts (cont) ## Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank Cash Floats **----- Start of picture text -----**
i i
89,962 81,284
EL
a ee
Total 90,676 81,890
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 44 of 52 **----- Start of picture text -----**
Section D Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities
This year Last year
25.1 Please provide details of the charity's exposure to
credit risk (the risk of incurring a loss due to a debtor not
paying what is owed) , liquidity risk (the risk of not being able :
to meet short term financial demands) and market risk (the N/A NWA
risk that the value of an investment will fall due to changes in
the market) arising from financial instruments to which the
charity Is exposed at the end of the reporting period and
explain how the charity manages those risks. -
25.2 Please give details of the amount of change in the fair
value of basic financial instruments (debtors, creditors,
investments (see section 11, FRS 102 SORP)) measured at N/A N/A
faircredit valuerisk. through the SoFA that is attributable to changes in .
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‘ RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 45 of 52 ; **----- Start of picture text -----**
Section D
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**----- Start of picture text -----**
Notes to the accounts
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**----- Start of picture text -----**
(cont)
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Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. This year Last year N/A N/A Provide an estimate. of the financial, ; effect of the event or a statement that such an estimate cannot be made ; RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 46 of 52 | ||||||2| |---|---|---|---|---|---| ||||||:| |:
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Section D Notes to the accounts (cont) **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Note|27|Charity funds|(cont)| |27.3|Transfers|between|funds| |Reason|for|transfer and where|endowment|is|converted|to|income,| |legal|power for|its|conversion| |Between|unrestricted|and| |restricted|funds| |Between|endowment|and| |restricted|funds| |Between|endowment|and| |unrestricted|funds| **----- End of picture text -----**
27.4 Designated funds Purpose of the designation [Amount| RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 49 of 52 (cont) Section D ## Note 28 **----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
Transactions with trustees and related parties . if the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or “False” if there are transactions to report. ## 28.1 Trustee remuneration and benefits **----- Start of picture text -----**
None of the trustees have been paid any remuneration or received any other benefits from an
employment with their charity or a related entity (True or False) TRUE
in the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Legal authority (eg . -
Name of trustee order, governing Remuneration Pension Redundancy TOTAL TOTAL
document) contribution | (includingloss of
office)/
(Ss eS QS OO
Please give details of why remuneration or other employment
benefits were paid. NIA
Where an ex gratia payment has been made toa trustee,
provide an explanation of the nature of the payment.
28.2 Trustees’ expenses
if the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.
Ff there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter
“False”.
No trustee expenses have been incurred (True or False) TRUE
a |
SSCSCSC—SSSOSOSSC“C‘“‘C‘dLYSS
Subsistence
——SSOSCSOSOSOSCSCSC“‘“CS*é‘“RSCSC(SN'C'WW'
Accommodation Ns]
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity
**----- End of picture text -----**
. RAF Shawbury Officers’ Mess Year Ending 30 Jun 2024 Page 50 of 52 . : , ## Section D **----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
(cont) ## 28.3 Transaction(s) with related parties **----- Start of picture text -----**
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest,
including where funds have been held as agent for related parties. if there are no such transactions, please enter ‘true’ [in] [the]
box provided.
**----- End of picture text -----**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
tos Amounts
Provision written off
Name of the trustee or} Relationship Description of the Balance at for bad durin This Year | Last Year
related party to charity transaction(s) period end debts at repoain Total Total
SE O S Speriod end nateSO1
fT waSOTC—i‘isYSSCOC™~CCCCTTCCowaSOC~sSC“(‘(‘(‘C;SCCCdrSC“C~;C™;Cs~srSCYT CS (Se
rTfwaSOTC~SSC“(‘(‘(‘(CS!TTTCOCdrCOCC [oweSOTtC(“In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any
payment (consideration) to be provided in settlement.
**----- End of picture text -----**
For any related party, please provide details of any guarantees given or received. RAF Shawbury Officers' Mess Year Ending 30 Jun 2024 Page 51 of 52 | **----- Start of picture text -----**
Section D Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provide a proper understanding of the accounts. If there is insufficient room here, please add a
separate sheet.
**----- End of picture text -----**
RAF Shawbury Officers' Mess Year Eriding 30 Jun 2024 Page 52 of 52 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the Managing**
**Trustee of**|RAF SHAWBURY OFFICERS’ MESS||| |---|---|---|---| ||||| |**On accounts for the year**|30thJune 2024|**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 in Section B below *)~~ which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**|Electronically signed|**Date:**|29.11.2024| |---|---|---|---| ||||| |**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 WARRANT , 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**