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← Officers' Mess Raf Shawbury

2025-06-30-accounts

Z| CHARITY COMMISSION FOR ENGLAND AND WALES Trustees’ Annual Report for the period From 1 July 2024 Period startdate To 30 June 2025— Period end date ¥ Charity name: Royal Air Force Shawbury Officers’ Mess Charity registration number: 1129848

Objectives and Activities PS 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. 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 ee 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 srdiaete or that of its public at all times.

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services identified in the The main activities of the Officers’ Mess in
accounts. relation to those purposes for the public benefit
are:
a. The provision of funding to enhance
living accommodation.
b. The provision of funding towards
informal and formal functions
throughout the year.
c. The provision of grants benefiting
the wider Service Community.
Statement confirming Para 1.18 The Royal Air Force Shawbury Officers’ Mess
whether the trustees have derives public benefit as it assists in providing
had regard to the guidance Royal Air Force personnel with the necessary
issued by the Charity skills to carry out the Royal! Air Force
Commission on public contribution [to][ the][ defence] [of][ the] [United]
benefit Kingdom and its interests. Service Funds are
established for the benefit of Service personnel -
| to promote military efficiency which underpins
esprit de corps and team working, and they help
to encourage personnel to develop character,
spirit and attitude to face challenges and danger
associated with military service. As a result, the
; Fundhelpingderivesto providea benefitpersonnelto the whogeneralare publicmotivated,in
have high morale and are willing to serve the
needs of their country and that of its public at all
times.
The above statement has been agreed by RAF
Air Command HQ Service Funds staff and the
Charities Commission. With assistance issued
, from Air Command staff, the Trustee has paid
due regard to the guidance issued by the
Charities Commission on public benefit.
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Additional information (optional)
You may choose to include further statements where relevant about:
Po «SRP 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 business of the - |
Mess.
Policy on social investment | para 1.38
including program related N/A
investment
Contribution made by
volunteers Para138 N/A
ome mm
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Achievements and Performance

|||a|a|a||||The Mess arranged a number offormal and
||| |---|---|---|---|---|---|---|---|---|---| |||||||||informal functions/events over the Financial|| |||||||||Year. This included Service ‘Dining-In’ or|| |:||:
Summary of theman
arity,
identifvina
the difference the
: y g
charity’s work hasmade to
the circumstances of its|||||Para1.20|Dinner Nights such as a Battle of Britain
evening,DinnerNightsforMessMembersand
spouses/pariners, and both a Summer Balland
Christmas Drawforthe benefit ofMess
Members, in ordertomeettheaim ofpromoting
espritde corps and for the collective benefit of|,| |||beneficiaries||and|anywider|||the Membership. Some ofthe functions|| |||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 of guests|| |||||||||were invited to the Mess and the cost oftheir|| |||||||||attendance was subsidised by Mess Members|| |||||||||attending the function.|| |||||||||In particular, the Officers’ Mess has hosted|| |||||||||functions for the benefit of its Members’ with a|| |||||||||total of£32,300.00 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|| |||||||||thewider 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 of subscriptions|| |||||||||in the relevant membership categories. These|| ||;|||||||subscriptions help to subsidise theformal
functions, meet operating and maintenance|| |||||||||costs as well as enabling the Mess to fund its|| |||||||||grant allocating activities.|| |||||||||Subscription incomewas lower than anticipated|| |||||||||over the year, therefore the Committee took|| |||||||||action to increase subscriptions. An amended|| |||||||||Financial Plan was approved at an EGM in Apr|| |||||||||25, which incorporated the increase. At the end|| |||||||||ofthe Financial Year subscription income was|| |||||||||above the target in the amended Financial Plan.|| |||||||||TradingActivities:||

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |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 £829.34.| |Future|Plans:| |Future|Plans|for|the|Officers’|Mess|is|to|arrange|.| |:|a|similar|spread|of formal|and|informal| |functions|for|Financial|Year|25/26|and|a| |renovation|of the|bar|area.| |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| |Achievements|against|Para|1.41|at an|EGM|prior|to|the|start|of the|Financial| |objectives|set|Year and|any further amended|Financial|Plans| |approved|by|the|Membership|at|a|general| |meeting.| |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| |above|target,|which|was|mainly|due|to|higher| |than|anticipated|investment|income,|bank| |interest|and|maintenance|duty|income.| |Overall|planned|expenditure was|below target.| |The|main|income|streams|for|the|Officers’|Mess| |are|subscriptions|and|bar|profit.| |Performance|of fundraising|Subscriptions:|,| |activities|against|objectives|||Par|1.41|ubseriplions:| |set|Subscriptions|were|set|and|agreed|at|£11.40| |per|month|for|each|Mess|Member.|However|as| |Subscription|income was|below|target|due|to|a| |:|fall|in|numbers|in|the|Mess,|subscriptions|were| |increased|to|£15.00|per|month|and|the|target| |amended.|At|the|end|of the|Financial|year|;| |Subscription|income|was|over|the|new|target|by| |£1,096.70|and|under|the|original|target|by| |£873.30.| |Bar|Income:| |The|Bar|performed|well|over|the|Financial|Year| |.|and|ended|with|a|profit|of £13,600.66,|which|is| |’|| £598.66|above|the|target|in|the|Financial|Plan.| |As|noted|above,|Investment|Income|performed| |better than|expected,|with|an|income|over|the| |Investment|performance|Para|1.41|year|of £2,529.34 compared|to|a target|income| |against|objectives|of £1,700.00.|

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During the year the Officers Mess received
notification that one of the Investment Funds
held with M&G was closing. After careful
consideration and with approval ofthe Trustee
the decision was made to move the investment’
to another fund held by M&G. Unfortunately this
has resulted in a loss of£472.94 due to the
difference in the carrying value and vaiue of
recent sale.
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At the end ofthe Financial Year the Officers’
Mess Investments were valued at £60,527.98,
which is an increase in value over the Financial
Year of£3,409.72 and overall growth of
£19,551.31 since purchase.
The Investments will be reviewed in the new
Financial Year.
Lea ba
Financial Review a
Review ofthe charity’s
financial position atthe end
ofthe period		 Para 1.21 The Officers’ Mess ends the Financial Yearwith
income of£116,227 compared to expenditure of
£114,330. This has resulted in a profit/surplus
of£1,897 compared to a target profit/surplus in
the Financial Plan of £294.56.
Liquidity is excellent with net funds readily
realisable of circa £85,000.00, some ofwhich 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 grantfrom the RAF
Central Fund. The Contingent
Liability/Permanent Endowment is the initial —
funding ofthe Officers’ Mess.
Ifthe 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 ofthe 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
policy for holding reserves		 Para 1.22 Attheend ofthe FinancialYearthe Officers’
Mess had free reserves of circa£91,800.00.
statingwhytheyare held TheTrustee also agreed an Operating
Reserves Policy for the Financial Year to
ensure financial viability ofthe Fund and its
ability to meet on-going commitments.
Reserves of£7,000.00 have been set aside,
which is the value ofapproximately
2 months’
worthofrecurrentlycommittedexpenditure.

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Free Reserves have been calculated as those parts of income which are freely available and do not include the Permanent Endowmert, 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 mayBalancenot sellSheet.at their current value on, the The Reserves have been used to gain the maximum income for the Fund, with circa £60.5K being held in Equity and Fixed investments and monies held in a COIF Deposit Fund anda 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. reserves eerce “ener 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 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 Endowment and also to generate income to help cover the expenses of the Officers’ Mess. To continue to meet the strategic and operational objectives of the Officers’ Mess, the » A description of the principal | Para 1.46 Trustee has given consideration to the major risks facing the charity risks to which the Charity is exposed. He is satisfied that systems and procedures have been established in order to manage these risks. This is done through the means of a Service Funds Internal Audit Board, convened at the start of each Financial Year, to carry out

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internal arithmetical and management auditof
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 of occurrence. Systems implemented
to mitigate these risks are continually reviewed
and the Risk Register is reviewed on a regular
basis. The main risks over the year were:
Potential Risk
Assets including both stock and 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 of stock by the Contractor with the
risk of manipulation ofthe Bar Trading Accounts
and GPP. :
Mitigation
Bar Trading account to be scrutinized byOC
Accts Fit and Audited by theAudit Clerk.
At the end of the 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
OlCs. Regular briefings are held.
OC Accts Fit produced a “Guide for OICs.”
Lisa Aa

Structure, Governance and Management

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Description of charity's
trusts:
Type of governing document | Para 1.25 Constitution.
trust deed, royal charter
How is the charity Para 1.25
constituted? Unincorporated Association.
(e.g unincorporated
association, ClO .
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Trustee selection methods Para 1.25 The Station Commander at Royal Air Force
including details ofany Shawbury is appointed as ex-officio of all
election to postorname of
anyperson orbody entitled
toappointoneormore
trustees		 . __ Appointment ofStation Commanders is
controlled bythe Royal Air ForceCareer
ManagementatHeadquarters AirCommand,
 Royal Air Force HighWycombe.
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 AirCommand
Policies and procedures
adopted forthe induction
and training oftrustees		 Para 1.51 byService Funds Policy. Theyare givena brief
explaining theirrolesand responsibilities and
are issued CC3. Trustees arealso advised to
attend a Trustee Training Day.
The Trustee delegates the day-to-day
management and control ofthe Officers’ Mess
structure and anywider
networkwith which the
charityworks		 Para 1.51 ofloans to
amanagementcommittee chaired
bythe President ofthe Mess Committee,who is
appointed bythe Trustee. Members ofthe
~
committee are appointed from each ofthe
functional areas of the sections ofthe 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
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
10working days ofthe Meeting for his approval.
Committee meetings take place each month to
discuss the financial performance against
budget and other mess related issues.
As Trustee ofService Funds at Royal Air Force
Shawbury, the Station Commander also has
Relationship withany
;
related parties		 Para 1.51 sponseforoneotherseparatelyun '
ervice
Funds
registered
charity: namely the
Royal AirForceShawburySergeants’ 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.
ee

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Reference and Administrative details

Names of the charity trustees who manage the charity

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ar Dates acted if not for Name of person (or body) entitled 1 1 Jul 24 — 30 Jan 25 Appointment of Station 2 30 Jan 25-—todate — Commanders is controlled by

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

Name of trustees holding title to property belonging to the charity

[Trusteename —=———=*d( Dates acted ifnotforwholeyear[

Funds held as custodian trustees on behalf of others

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

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Exemptions from disclosure

Reason for non-disclosure of ”— details

Other —_ information Declarations

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

Signed on behalf of the charity’s trustees

[} \/

Position (eg |Station Commander & Trustee Secretary, Chair, etc.)

Datate 2. re & LG

¢ x
CHARITYCOMMISSION
1234} FOR ENGLANDANDWALES		 RAFShawbury
.
:
Charity N
Officers’Mess
arity
No		 RAFShawbury
.
:
Charity N
Officers’Mess
arity
No		 4 4:
129848		 pte,
:
phe,
eee
Ps!		 pte,
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Ps!
Annual accounts for the period
Period start Period end .% .
Section A Statement of Financial Activities
Recommended categories by
a
activity		 oO
e g
nome)
3Zz		 *
Unrestricted
Restricted
Endowment]
funds
funds
funds		 Totalfunds PriorYear
funds
£
£
£		 £ £
Incoming resources (Note 3) FO1
FO2
FO3		 F04 FOS
Income and endowments from:
Charitable activities S02 1106907]
ief		 110,697 120,094
Investments su [5364]
 Sd) Si
Total 07 116,227 °te
el		 116,227
Resourcesexpended (Note 6)
Expenditureon:		 eee
eseae
Other
Total		 811
1800;°=]
siz{__114,330]
=
=		 1,800
114,330
Netincome/(expenditure) beforeinvestment
gains/(losses)		 ey 4,897 4,897 2,880
Netgains/(losses) on investments $14 2,937ee 2,937
Netincome/(expenditure) S15 TTT9
 ere 4,834
Extraordinary items (Note 7) sof)
Transfers betweenfunds
Other recognised gains/(losses):		 sve]
bang 2s
Gains and (losses) on revaluation offixed assets for the
Netmovementinfunds so[ 25,158]
=
25,158
Totalfunds brought forward
Totalfunds carriedforward		 $21
sz2		 335,945 310,786 }
35,325
335,945
=

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025 :

Page 1 of 52

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Section|B|Balance|Sheet| |BAF Strawbury|=Oo|8|Unrestricted|RestrictedP|Endowment ||Total this|Total|last| |Officers'|Mess|S53|funds|income|funds|sar| |at 30 Jun 2025|a=|un|funds|¥|Yeah| |£|£|£|£|£| |Fixed|assets|FO1|FO2|FO3|FO04|FO5| |Intangible|assets|(Note|15)|or [||| |Tangible|assets|(Note|14)|B02|224546||-| —s--|_224,546 ||191,931| |Heritage assets|(Note|16)|ps [|| |Investments|(Note|17)|B04|25,203||—|-||35,325|60,528|57,591| |Total fixed assets|505|||249,749] —-||=|35,325]|285,074]|249,522| |Current assets|; oe| |Stock|(Note|18)|ps (Pe| |Debtors|(Note|19)|B07|36195 [||86,195]|28,547| |Investments|(Note|17.4)|ps|[|Te| |Cash|at bank and|in hand|(Note|24)|B09|73,048||-| -||78,048|90,676| |Total current assets|810|114,243.|-||||114,243]|119,223|| |Creditors:|amounts|falling|due within|=,|28,047|28,047|22.634| |one|year|(Note|20)| |Cash|at bank and|in hand (Note 20)|px|[|]TP|| |Total current liabilities|812|28,047,|-|~st—~C«i|dTCSs28,047||22,634__||| |Net current assets/(liabilities)|812|36,196| -|=||86,196|96,589| |Total assets less current liabilities|13|[335,945|——-||35,325]|371,270||346,111 __||| |.| |Creditors:|amounts|falling|due|after|Bi| |’|one|year|(Note|20)| |Provisions for|liabilities|es [|||ll||| |Total net assets or liabilities|es||335,945]=|=||35,325]|371,270|||[346,111][|]| |Funds of the Charity|cus| |Endowment funds|(Note|27)|B17|35,325|||[35,325][|]|35,325| |Restricted|income funds (Note 27)|B18|[||a|i| |Unrestricted|funds|B19|315,621|315,621|310,786| |Revaluation|reserve|B20|20,324|||20,324[| |Signed|by one|or two|trustees|on|behalf|of|all| |the|trustees|‘|Signature|Date|of|approval| |I)|Fek JL| |wing:|ommander P|Durnin|

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RAF Shawbury Officers' Mess , Year Ending 30 Jun 2025

Page[2][of][52]

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Section C

Statement of Cash Flows

RAF Shawbury Officers' Mess

Year to 30 Jun 2025

Net movement in funds generated from operations 25,158
Depreciation in the year 4,429
Disposal of Fixed Assets 1,800
Revaluation of Fixed Assets (20,324)
Movement in Stocks/Inventories -
Movement in Debtors/Receivables (7,648)
Movement in Creditors/Payables 5,413
Net movement in assets and liabilities 16,330
Net cash generated from operations 8,828
,
Investing Activities
Investment in Fixed Assets (18,520)
Changes in Investments
.		 (2,937)
Total for Investing Activities 21,457
Financing Activities
Repayment of Loans -
Total for Financing
Activities		 pee
i
t om
Total movement in Cash atbankand inhand
Cash atbank and in hand (Note 24) 90,676
Cash at bank and in hand (Note 20) (Overdraft) -
Cash at bankand in hand B/fwd 01 Jul
Cash at bank and in hand (Note 24) 78,048
Cash at bank and in hand (Note 20) (Overdraft) -
CashatbankandinhandC/Fwd 30Jun 2025 78,048

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 3 of 52

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Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities.

1.1 Basis of accounting

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

The financial statements have been prepared in accordance with:

:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their . ® accountsIreland (FRSin accordance102) issuedwithon the16 JulyFinancial 2014 Reporting Standard applicable in the UK and Republic of

® 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 there are material uncertainties related to events or conditions conditions that cast significant doubt on cast significant doubt on significant doubt on doubt on ability to continue as a going concern, going concern, concern, please provide provide the following details or state state "Not applicable”, 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.

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

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RAF Shawbury . Officers' Mess Year Ending 30 Jun 2025

Page[4][of][52]

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; Section D

Notes to the accounts

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1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
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* -Tick as appropriate
Please disclose:
" _ me " _ ene " “eeu ray
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(ili) 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
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1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes" * .Tick as appropriate
No | [|]
Please disclose:
0 the neue id am changes:
(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 2025

Page 5 of $2

Section D Notes to the accounts

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes : * Tick as appropriate
No
Please disclose: .
4 _ me " _ mer eae i“
(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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, .. : :

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Section D Notes to the accounts
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Note 2 Accounting Policies

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

:

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2.14 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
£ £
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Fund balances as previously stated Adjustments:

Fund balance as restated a ee Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of period Net income/(expenditure) as previously stated . Adjustments:

Previous period net income/(expenditure) as restated

,

.

.

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Section D
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Notes to the accounts

Note 2 Accounting Policies
Thisstandard listofaccountingpolicieshasbeenappliedbythecharityexceptforthoseidentified, "No"or "N/a". Wherea differentor
additionalpolicyhasbeen adopted then this is detailedin the boxbelow.
2.1 INCOME .
Recognitionofincome These are included intheStatement ofFinancial Activities Yes
«the charity becomes entitled to the resources;
* it ismore likelythan notthatthetrustees will receivethe resources; and
«the monetaryvalue can be measured with sufficient reliability.
Offsetting There hasbeen nooffsetting ofassets and liabilities, orincomeand expenses, unless required or Yes
permitted bythe FRS 102 SORP or FRS 102.
Grantsanddonations Grants and donations are only included in the SoFA when the general income recognition N/A
criteria are met (5.10 to 5.12 FRS 102SORP).
In the case of performance related grants, income must only be recognised to the extent that N/A.
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
:		 Legacies are included in theSOFAwhen receipt is probable, that is,when there has been grant
of probate, the executors have established thatthere are sufficient assets in the estate and any		 N/A
conditions attached tothe legacy are either within the control ofthe charity orhave been met.
Government grants Thecharityhasreceived governmentgrants inthe reporting period No
Tax reclaims on donationsand gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any N/A
Gift Aid amount recovered on a donation is considered to be part ofthat 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 once the charity has provided the related goods or services or N/A ;
performance related grants metthe performance related conditions.
Donatedgoods Donated goods are measured at fairvalue (theamountforwhichthe assetcould beexchanged) N/A
unless impractical to do so.
The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair ;
value of those gifts at the time of their receipt and they are recognised on receipt. In the
: reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount ofthe stocks at distribution.
Donated goods for resale are measured atfairvalueon initial recognition, which isthe expected N/A
proceedsfrom sale lesstheexpected costs ofsale, and recognised in ‘Incomefrom othertrading
activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against ‘Income from other trading activities’ and the proceeds from sale are
also recognised as ‘Income from 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
;

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|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|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|N/A| |basis|consistent|with|the|use|of|resources,|eg|allocating|property|costs|by|floor|areas,|or|per| |:|capita,|staff|costs|by the time|spent and|other costs|by their usage.|.| |Grants with performance|Where|the|charity|gives|a|grant|with|conditions|for|its|payment|being|a|specific|level|of|service|N/A| |conditions|or output|to|be|provided,|such|grants|are|only|recognised|in|the|SoFA|once the|recipient|of the| |grant|has|provided|the|specified|service|or output.|.| |Grants|payable without|Where|there|are|no|conditions|attaching|to|the|grant|that|enables|the|donor|charity|to|Yes| |performance conditions|realistically avoid the commitment,|a|liability|for the|full funding|obligation must be|recognised.|

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||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts|cont...| |_ Redundancy cost|The charity made|no redundancy payments during the reporting period.|N/A| |Deferred|income|No|material|item|of deferred|income|has|been|included|in the accounts|No| |Creditors|The|charity|has creditors|which|are|measured|at settlement amounts|less any trade|discounts|Yes| |Provisions|for|liabilities|A|liability|is measured|on|recognition|at|its|historical|cost and then subsequently measured|at|N/A| |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.|Yes| |Intangible fixed assets|The|charity|has|intangible|fixed|assets,|that|is,|non-monetary|assets|that|do|not|have|physical|N/A| |substance|but|are|identifiable|and|are|controlled|by|the|charity|through|custody|or|legal|rights.| |The|amortisation|rates|and|methods|used|are|disclosed|in|note|15.| |:|N/A| |They|are|valued|at|cost.| |Heritage|assets|The|charity|has|heritage|assets,|that|is,|non-monetary|assets|with|historic,|artistic,|scientific,|N/A| |technological,|geophysical|or|environmental|qualities|that|are|held|and|maintained|principally| |for|their|contribution|to|knowledge|and|culture.|The|depreciation|rates|and|methods|used|as| |.|disclosed|in|note|16.| |They|are valued|at cost.|N/A| |Investments|Fixed|asset|investments|in|quoted|shares,|traded|bonds|and|similar|investments|are|valued|at|Yes| |initially|at|cost|and|subsequently|at|fair|value|(their|market|value)|at|the|year|end.|The|same| |treatment|is|applied|to|unlisted|investments|unless|fair|value|cannot|be|measured|reliably|in| |which|case|it|is|measured|at|cost|less|impairment.| |Investments|held|for|resale|or|pending|their|sale|and|cash|and|cash|equivalents|with|a|maturity|N/A| |date|of|less than|1 year are treated|as|current|asset|investments| |Stocks|and|work|in|progress|Stocks|held|for|sale|as|part|of|non-charitable|trade|are|measured|at|the|lower|or|cost|or|net|N/A| |realisable|value.| |Goods|or|services|provided|as|part|of|a|charitable|activity|are|measured|at|net|realisable|value|N/A| |.|based|on|the|service|potential|provided|by|items|of|stock.| |Work|in|progress|is valued|at cost|less|any foreseeable|loss that|is|likely to|occur on|the|contract.|N/A| |RAF|Shawbury| |Officers'|Mess|:| |Year Ending 30 Jun|2025|5|

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Page 10 of 52

cont... ;

Section D

Notes to the accounts

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 equivalentsto meet shortwith terma maturitycash commitmentsdate of lessasthan theyonefail yeardue. held for investment‘ purposes rather than 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

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:
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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |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| |andlegacies:Donations|[Donationsandgiis=SSSCSSC~=“~~‘“‘“‘dCSdTCC|=—=CC“~“‘~C‘<;<;7<;7<C<CS|GitAid|||re|feo|880 || |Legacies.—s—=“‘CSSSOSCSCOSC™C™C~C~“s“‘“‘“‘;SCdYCOCt‘“MS| |aGeneral|grants|provided|by government/other|ls| |eeare|in|substance|donations| |[Donated|goods,|facilities and|sewices|SS|SST S||TP| |[Otherdonations andlegacies|SSC=~—<—~sSC—sSSSC YS| |Total|176]|-||-|___|ve]|soot|890]| |eses| |Charitableactivities:|[FunctionIncome[BarProftIncome——Ss—~—“—~Ss~—~sSsSYS——S—=—SsSsS~—SsSSSC|||feoza|[ori5g |TTTL|58,97412,784 | || |Maintenance Income|—Ss—“Ss~“—sSs—C—s~—sSsSSSC||||tae fo|802 || |[Mess|Subscriptions|——S~=~—SsS—S~sS AS||||||ase|||arwe7 [T4867 || |a|CO|SS|GODS| |PoopI||| |CSOOS|GO|DD| |CN) ES|SY| |[lo| |C|S|S|YD|Sd| |CSTotall|G'S OS|COS OT SU|PO| |140,697]|-||-||140,697|120,004]|-[|=||120,094||| |esSs| |Othertradingactivities:|[OthervadngacivitesSSCSC~—“—sS~S~—ssSSC‘[—OOs—SSCSCSSTTCYPMT||| |GSSS GT|DD| |fe| |Total|-|-||-||SS -) SS| |eses| |income from [Interestincome——SCSC=“~“‘“‘“‘‘“~~‘“~~‘~™CSCi Bee TzeTT|8,| |IRentalandleasnamcomeSCSCSC“‘“<SCSCSiS| |[OtherSSS] investment income| |Totall__5954]|-||-||5.354]|5eai[|||568||| |eeeeee| |Separate|[OC“‘“‘“‘‘CTU| |materialitem|[—SsSs—“—s—C‘“‘s‘“‘“‘<|COT| |ofincome:|[—SO—C—SSSC“C~‘“‘CSCT| |aTotal|SS OS Od|YY| |-||-.||| |ss| |Other:|[Conversion ofendowmentfundsintoincome|——s«d[|SST|TTT| |own|use| |ce| |[Gain|on disposal|ofa|programme rektediwesiment|—[|-|||||-{|||ft| |rights| |Foes fem feenbintenrnetewtporeny|YT| |lOther~OiherincomeSSSSCSCSCSC—C~“‘“<CCi| |Total]|-||||tS| |a| |TOTAL INCOME|[116227]|-||||tte227]|126605[|T=|126,665|||

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Page 12 of 52

(continued).

Section D

Notes to the accounts

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

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 13 of 52

Notes to the accounts

,

Section D

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(continued)..
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Note 4 Analysis of receipts of government grants
Description : This year ast ye
This year Last year .
which the charity has directly | .. [|©§§«=6h=fChCUrUrtCCCUCC]
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Page 14 of 52

Section D

Notes to the accounts

(continued)..

.

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|||||||| |---|---|---|---|---|---|---| |Note|5|Donated|goods,|facilities|and|services| |This|year|Last year| |£|£| |Seconded staf|es|es| |[st—iThisyear——|Caster| |Please|provide|details|of the|:| |accounting|policy for the|recognition|WA|N/AY| |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| |;|fromrecogniseddonatedin|goodsincome.and|services|not|,| |Please|give|details|of other forms|of|‘| |other donated|goods and|services|not|NA|.|N/A| |recognised|in|the|accounts,|eg|.| |contribution|of unpaid|volunteers.|:|

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i

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;

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Note 6 Analysis of expenditure
. Unrestricted | Restricted | Endowment | Totalfunds | Unrestricted | Restricted | Endowment | Total funds
. funds income funds funds funds income funds funds
Analysis
Expenditure on [ingurred segking donations ———SSC~C~C~‘C~iSSS dP TT
raising funds: [incurred secking legacies =i] PP
lincurred seekinggrants. ——SsSs—Cs—C—C—CSSS S|
[Operating membership schemes and socialloteres | ——-i| S| Sf} |
[Staging fundraisingevents ST PP
[Fudraising[Operating——SsCSC~C~—~S~sSstC‘st‘iSSSSS agents dT
[Operating charitya trading shopscompany——SCsC—CsC—CSCSCSCSCSSC -non-chariiable wading] -|—-i|— | |
lAdvertising, marketing, direct mail and publicity | -|-|--{-[| =[
[Start up costs incurred in generating new source of | -|——-| +t
[Database developmentcosis STP
[Other trading activities —S~CSC—C‘C~SCSSCS |
investment managementcosiss ——=SSSCSsC—C~idCSCSS TPP
[Portfolio management costs __———SSs—CSCSCidCS
[Gost of obtaining investment advice STP]
linvestment administration costs S|) |
intellectual property licencing costs ||| J]
[Rent collection, properly repairs, maintenance |-|-| ff
a SS (OY UNS(AS
Total expenditure on raising funds|-|-|-, |]
es ee ee
Expenditureon [AccountingSenvices———SSC~“~‘“‘“‘“‘“‘;<S!
charitable (Administration_——SsS—~—CSCSCSCS~dSSC—CSS] ee ao 2a
activities [Depreciation———SCSCSCSCSCSCS~S~™S|| 400| 200 |
[Functions—S=~=“s‘“‘“~‘“‘“‘CStStSé‘“<~S~~dSCSC~‘TY az P02| 8,802 |
[Garden—=—SsS—C—C—C—“‘~C~C~C~C~‘dSSCtSYCSCSC“‘#SUCCLSCOC‘CN#YYCOC‘“éQQY Maintenance SSC] | 899 [96.052 [ 96,052 |
lindependentIGrantsmade—SSCSC~—~—~SCsC‘C~s~‘C~SSCSC| as oe| 2,698 |
insurance Examination ———SC—C—CS~S~S~CSC~sCB Tt Taro | 4.270 |
Maintenance—=SCSCs~C—“—~—‘“‘“‘“‘C;S;SSSCdCSSCOSSC ELgea [204ae PO| 8,608t.204 |
[ProfessionalFees.—Ss=~—“‘~C~‘~C~‘“‘~C~dSC~<S[PertormingRights—SCC—“‘“‘“‘“‘“‘<;CSSdY;CSSCTt Toa | 4,081 |
IRefreshmenis.—~—=SsSsS~—CSCSC‘CS~CS~rCStStiCSW|SCSCSC‘“SdLSC‘“‘CSCC“id;SCSoOP [OP
ITV Licences and Subscriptions ————~+| SCLAT CY oTfetof| T6065189] |
a GS NOY ES Od
ODa SS OSCSSYNOS OO DTSS SOUD
nSa G'SSO CS OY OOA S DdOD
GDa SCS CO (ONT OY OD OD
a ED SY (SS Sd
a SS NY Oe SD ST
Total expenditure on charitable activities|_ 112,530]SS-| S(T| 142,530 [120,360 OS [ OR[=]COS120,369 |
J ee ee
Separate material [ExtraordnarytemsSSCS
itemofexpense | SSS
po
a NS COS RT OEY OD TD
Total separate material item ofexpensel-| =| =| pT
| ||
Other [FixedAssets——Ss=“‘“‘;SNSSCSSC«CBOOTaDisposal CYC Soo Tate[3 a6 |
a SO] NS OS 9
a SD SO) SS RD
po YS QOD ND eS OY
Total other expenditure|___100[ -| —-|_— 800 sate | 3.46 |
a a ee
TOTAL EXPENDITURE [tiaaao] dL 30 [23705 [| 123,785 |
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Other information:

.

.

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.

:

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Section D Notes to the accounts {cont)
Analysis of expenditure on charitable activities
Activities Grant Support} Total this Activities Grant Support| Total prior
Activity or Activit undertaken] funding of Costs year} undertaken) funding of Costs year
programme tivity . directly activities directly activities
£ £ £ £ £ £ £ £
nyt | OC
a GS OY OS I I) CY
mos |CCT
mys |C—O
aus | t———TS |
[omer | tC—OOOCSYT S|
Pw
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the :
following items are material: (please disclose
the nature, amount and any prior year-
amounts)
cnt .
Administration These include the charity's share of the costs relating to the recharge of the Service Funds Internal Audit Clerk at .
Costs above RAF Shawbury.
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Page 17 of 52

Section D

Notes to the accounts

(cont)

Note 7 Extraordinary items

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

This year Last year
: Description £ £
oe
_—
—
—

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Page 18 of 52

Section D

Notes to the accounts

(cont)

.

Note 8 Funds received as agent .

;

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

|

:

Amount received Amount received Amount paid out Amount paid out Balance
~ held at period end
Description/name ofparty
Contractor
-PaidAs YouDine		 Related
party(Yesor
ny)
[
pte		 This year
@£€
119,648		 Lastyear
Thisyear
¢€		 ¢
Members’ monies for
distribution toothercharities
Contractor
-BarReceipts		 SNe 41,754
67,063		 36,139
102,916		 40,264
66,577		 34,152
102,138		 5,434
3,944
1,264
Total 228,910 287,382 226,044
'82 Where a consortia orsimilararrangementexists whereby2 ormore charities co-operate to achieve economies in the
purchaseofgoods orservices, please disclose details ofanybalancésoutstandingbetweenanyparticipatingmembers.
; Balance held at period end
. D
iption/
f
part
esenpmonmame array
a
ee
Total!

'82 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balancés outstanding between any participating members.

.

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Page 19 of 52

Section D

Notes to the accounts

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(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.

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|||||||| |---|---|---|---|---|---|---| |This|year| |Support cost|Raising funds|Objectives|Activity 2|Activity 3|Grand total|Basis of allocation| |(examples)|£|£|£|£|£|(Describe method)| |omeTT|

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.
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Last year

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|||||||| |---|---|---|---|---|---|---| |.| |Support cost|Raising funds|Objectives|Activity 2|Activity 3|Grand total|Basis of allocation| |(examples)|£|£|£|£|£|(Describe method)| |ome|| |Please|provide|details|of the accounting|policy| |adopted|for the apportionment|of costs|between| |activities|and any estimation|techniques|used|to| |calculate|their apportionment.|

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Page 20 of[52]

Notes to the accounts

(cont)

Section D

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

10.1 Fees for examination of thethe accounts
Pleaseprovide details oftheamountpaidforanystatutory externalscrutinyof
accounts andotherservicesprovidedbyyourindependentexaminer. Ifnothingwas
paidpleaseenter ‘0'intheappropriate box(es).
:		 This year Last year
£ £ :
Independentexaminer’sfees
Assuranceservicesotherthanaudit orindependentexamination
1584
4,270
Pe
Otherfees (forexample: financial advice, consultancy, accountancy services) paidto
theindependentexaminer

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Page 21 of 52

|

|

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

,

11.1 Staff Costs

£ £ Salaries and wages es Pension costs (defined contribution scheme) es ee Other employee benefits ee Totalstaffcosts| | | See Note 6, Re Administration Costs - Please provide details of expenditure on staff working for 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

|

|

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Please provide the total amount paid to key management ee~~
personnel (includes trustees and senior management) for their | i =.
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 [| Ss [|
Governance. S| SSCS dC
other C—C<~di
foal]
----- End of picture text -----

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Section D

Notes to the accounts

(cont)

11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment. is made.

No ex-gratia payments have been made

Please explainthenatureofthepayment) = =[——“(si‘étédt!”S~~*~é‘“‘] CO; me | a

Please state the amount ofthepayment [7]

11.4 Redundancy payments

Please complete if any redundancy or. period.termination. paypayment is made in the

Total amount of payment

No Redundancies: during: the period: eerrrrrrrr—“OO—OC—C—i—C~C:«S*s—S—~si—OiCSCSCCC

==> picture [468 x 29] intentionally omitted <==

----- Start of picture text -----
any redundancy or termination Thisyear s—t =——r——O——rh
payments rrrr—“(rircll
----- End of picture text -----

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; Page 23 of 52

Notes to the accounts

(cont)

,

Section D

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 — £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between N/A N/A activities and between restricted and ; , unrestricted funds. / . 12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities. Please confirm that altough the scheme is accounted for as a defined ; contribution plan, it is a defined benefit N/A plan. Please provide such information as is available about the plan's surplus or N/A 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 plan for other NA entities’ obligations under the terms and conditions of the multi-employer pian

.

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(cont)

Section D

Notes to the accounts

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)

:

==> picture [427 x 183] intentionally omitted <==

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Junior Ranks’ Activities sof iP 4,000
Total Pas 4,043
----- End of picture text -----

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

13.2 Grants made to institutions . Mycontext of charity has its grantmaking. made grants toDetails particularof the institutionsinstitution thatsupported, are materialpurpose in theof the fw | grant and total paid to each institution is available on the charity's web site. PO Names of institution Purpose Total amount of grants paid £ : Total grants to institutions in reporting periodP| Other unanalysed grantsFo Total Grants Paid f

Other unanalysed grantsFo Other unanalysed grantsFounanalysed grantsFograntsFoFo
Total Grants PaidGrants PaidPaidf		 Other unanalysed grantsFounanalysed grantsFograntsFoFo Other unanalysed grantsFounanalysed grantsFograntsFoFo
- Last year:
13.3 Analysis ofgrants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions
£		 individuals
£		 Supportcosts
£		 Total
£
Total Csnd 2,698

RAF Shawbury

Officers' Mess Year Ending 30 Jun 2025

Page 25 of[52]

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

13.4 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Ps Names of institution Purpose Total amount of , grants paid £ Total grants to institutions in reporting periodFe Other unanalysed grantsP| Total Grants Paid fF

,

:

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

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

==> picture [467 x 450] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Freehold|land|&|Silverware,|Plant,|machinery ||Fixtures,|fittings|Total| |buildings|paintings|and|and|motor|and|equipment| |prints|vehicles| |£|£|£|£|£| |At end of the year|P||196,192|ae|71,450|267,642| |14.2|Depreciation|and|impairments|.| |year| |14.3|Net|book|value|.| |Net|book|value|at the|176,960|14,971|191,931| |beginning|of the|year| |Net book value|at the|196,192|28,354|224,546| |end|of the|year|

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

RAF Shawbury © ; Officers' Mess Year Ending 30 Jun 2025

Page 27 of 52

(cont)

:

,

,

==> picture [256 x 13] intentionally omitted <==

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

.

14.4 Impairment
Please provide a description ofthe This year
N/A.
events and circumstances that led to
the recognition orreversal ofan
impairment loss. Lastyear
N/A
14.5 Revaluation
Ifan accounting policyofrevaluation is adopted, please provide:
thenameofindependent valuer, if
applicable		 NA
N/A
"=—
assumptions
the carryingamount thatwouldhave
been recognisedhadthe assets been
carriedunderthecostmodel.		 N/A
N/A
Details ofthe lastrevaluation
the effective date ofthe revaluation Oct-2024
thenameofindependentvaluer HallsFineaneails Holdings
(i) themethods appliedand
significantassumptions		 Basedupon the valuer's opinion ofthesame onan Indemnity
Basis at RetailMarketValue forthepurpose ofInsurance
In adherence to the guidelines forRAFservice charities, the value
offixedassets outlined in the organisation's financialstatements
are as follows:
Silverware, painting andprints, andselectfurniture items are
recorded atan insured valuation, which is subject toprofessional
.
:
.
(ii) themethodsappliedand
significantassumptions		 revieweveryfiveyears. Itshould be notedthatduetotheelapsed
time, the o iginalacquisition costs ofmostassets arenot
ascertainable. Consequently, ithas notbeenpossible to fully
determine the amountofany relatedRevaluation reserve.
; Additionally, othertangible assets are depictedathistorical cost
less accumulated depreciation in accordance with relevant
accountingstandards.

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(cont)

Section D

Notes to the accounts

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----- Start of picture text -----
||||||| |---|---|---|---|---|---| |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.|‘|

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

‘

.

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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

.

==> picture [430 x 450] intentionally omitted <==

----- Start of picture text -----
Research & Patents and Other Total
. development | trademarks .
£ £ £ £
15.2 Amortisation and impairments
“Basis |
| “RatelTT
15.3 Net book value
Nat book value at the beginning of the
year :
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including:
Policies for the recognition of any capital
development N/A
----- End of picture text -----

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;

;

==> picture [1 x 10] intentionally omitted <==

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

==> picture [482 x 513] intentionally omitted <==

----- 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) If your intangible asset was acquired by way of
grant, provide value on initial recognition and N/A N/A
carrying amount of the asset.
(ii) Details of the carrying amounts of any
intangible assets to which the charity has restricted N/A N/A
title or that are pledged as security for liabilities.
(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 N/A .
remaining amortisation period. N/A
The "transfers" row is for movements between fixed asset categories. ,
----- End of picture text -----*

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. Page 31 of 52

Notes to the accounts

(cont)

;

Section D

Note 16 Heritage assets

Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets

(i)
Explain the nature and scale of		 N/A
heritage assets held.
(ii)
Explain the policy for the
acquisition, preservation, management N/A
anddisposalofheritageassets.

16.2 Cost or valuation

,

.

16.2 Cost or valuationor valuationvaluation
Heritage asset Heritage asset
1
2
3
4
£
£
£
£		 -£
16.3 Depreciation and impairments
Raci
srtTE
16.4 Net book value
Nat book value atthe beginning ofthe
year

.

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Page 32 of 52

:

16.5 Impairment

Please provideled to the recognitiona descriptionwae or reversalof the ofevents an impairment: and. circumstances loss. that N/A

16.6 Revaluation

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

the methods applied and significant assumptions

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

. : Carrying amount at the beginning of the period

==> picture [128 x 22] intentionally omitted <==

----- Start of picture text -----
Carrying amount at the end of period
----- End of picture text -----

At valuation
At cost
Total
Group A
GroupB
£
£
£
ff
fe

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

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

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:

==> picture [435 x 352] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |16.9|Five|year summary|of|heritage|assets|transactions|.| |[2025Se|T2024|20232022ort| |GroupBGroup|A|eeeses| |Group|eedd| |Other|C|es|ee| |Ssdd| |Donations|es| |Group|A|Ss|eddd| |Group| |Other|C|||ee|dd| |Sd|ed|es| |Total additions|dd| |.|a| |Charge for impairment|se| |Group|A|esdd| |Group|B|Ss|dd| |Group|C|es|ed|ed| |Other|:|Sd|eddd| |Total|charge|for impairment|ss| |a| |Disposals|a| |Group|C|eS|essd| |Total disposals|SS|TY|

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

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 34 of 52

Notes to the accounts

(cont)

Section D

Note 17 Investment assets

,

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

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

||Cash &cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties |investments|Cash &cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties |investments|Cash &cash
Listed
Investment
Social
.
.
.
.
equivalents |investments | properties |investments|Other|Total| |---|---|---|---|---|---| |period|||||| |period|||||| |Add/(deduct): transfer in/(out) in the|||||| |period|||||| |revaluation|,||||,| |*Please specify additions resulting|from||||| |acquisitions through business combinations, if||:|N/A||| |any.||,||||

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

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

==> picture [327 x 148] intentionally omitted <==

----- Start of picture text -----
Analysis of investments ;
. Fair value at| Cost less
yearend | impairment
a eee
Cash & cash equivalents 60,528 | |
Listed investments Fl
Investment properties Pf
Social investments |e]
Total 60,528] —-|
Grand total (Fair value at year end+Cost less impairment) 60,528
----- End of picture text -----

. .

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;

.

‘

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

:

.

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

;

==> picture [419 x 222] intentionally omitted <==

----- Start of picture text -----
Analysis of current asset This year | Lastyear |’
investments
[ £ |
Cash or cash equivalents i
Listed investments : i
Investment properties a ee
Social investments i i
Other investments
, a ee
Total a ee
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 (A N/A
benefiting from those guarantees ee eee
furthersPlease explainthe charity'show theaimsguarantee N/A N/AM
----- End of picture text -----

.

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Page 36 of 52

:

;

,

17.6 Concessionary loans

17.6 Concessionary loans :
, a
Amount of concessionary loans received (Multiple
Pea ancage ogationdoesnotopsuresignincant
information).
vow—
provided
Value of any concessionary loans which have ;
been committed but nottaken up atthe reporting N/A N/A ;
date
17.7 Additional information
Please provide information aboutthe significance
of investments to the charity's financial position
.
sgt
or performance eg. terms and conditions of loans		 . : N/A N/A ;
orthe use of hedging to manage financial risk. .
For all investments measured at fairvalue, the .
basis for determining 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 carrying amountof the
financial asset pledged as security and the terms		 . NA N/A
andconditionsrelatingtoitspledge.

;

\

. RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 37 of 52

|

)

Note 18 Stocks Please complete this note if the charity holds any stock items

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

==> picture [436 x 485] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| ||| |distribution|distribution| |Charitable|es| |activities:|ee|ee|ee|es| |Other trading activities:|ns|ee|ee| |,|esDe| |.|ee| |stocks|pledged|as|security for|liabilities|N/A|N/A| |18.2|Please specify the carrying amount|of|any me|me|

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

,

,

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 38 of 52

Section D

Notes to the accounts

(cont)

Note 19 Debtors and prepayments

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

19.1 Analysis of debtors This year Last year
)
£ £
Trade debtors 28,201 25,541
Prepayments and accrued income
Otherdebtors		 Total 7,994
es
36,195		 3,006
ees
28,547

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
£ £
Prepayments andaccrued income
Otherdebtors		 : Total a
ee

: RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 39 of 52

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

==> picture [455 x 162] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Amounts|falling|due|Amounts|falling|due|after| |within|one|year|||one|year| |This|year|Last year|This year|Last year| |£|£|£|£| |Accruals for grants payable|es|es|ed| |Trade|creditors|aiasa{t6924[|| |Payments|received|on|account|for|contracts|or| |performance-related|grants| |Accruals and deferred|income.|6,594|9,710|Pe| |Other creditors|es|ee)|ed|

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

20.2 Deferred income Please complete this note if the charity has deferred income.

;

Please explain the reasons why income is deferred.

==> picture [460 x 132] intentionally omitted <==

----- Start of picture text -----
Bm
Movement in deferred income account
£ £
Balance at the start of the reporting period i i
Amounts added in current period a
Amounts released to income from previous periods a i
Balance at the end of the reporting period . Pe
----- End of picture text -----

‘

‘

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

"Page 40 of 52

Notes to the accounts

(cont)

.

;

;

;

Section D

. Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

: ;

:

;

:

==> picture [433 x 239] intentionally omitted <==

----- Start of picture text -----
21.1. Movements in recognised provisions and funding commitment during the period
This year Last year
: a £ £
Balance at the start of the reporting period a
Amounts added in current period a i
Amounts charged against the provision in the current period a a
Unused amounts reversed during the period . i
Balance at the end of the reporting period i
21.2 Please provide: .
This year Last year
- a brief description of any obligations on the balance
sheet and the expected amount and timing of : N/A N/A
resulting payments; ‘
- an indication of the uncertainties about the amount
or timing of those outflows; and N/A NA
«the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for N/A NA
that expected reimbursement.
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==> picture [412 x 159] intentionally omitted <==

----- Start of picture text -----
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. :
----- End of picture text -----

;

‘

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 41 of 52

(cont)

Section D

Notes to the accounts

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

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

.

.

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 42 of S2

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

Description of item including its legal nature. Please | — Estimate of financial effect describe any security provided in connection to the £ liability. Last Year Description of item including its legal nature. Please | . Estimate of financial effect describe any security provided in connection to the £ liability.

Last Year

23.2 Contingent assets

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

Description of item Estimate of financial effect £ 7, 23.4 Other disclosures for contingent assets and/or liabilities Please provide the following following information where practicable: Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement N/A N/A Where it is not practical to make one or more of these ; te thi disclosures, please state this fact NA . N/A

23.4 Other disclosures for contingent assets and/or liabilities _ Please provide the following following information where practicable:

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025 :

Page 43 of 52

Section D

(cont)

Notes to the accounts

Note 24 Cash at bank and in hand

Shortterm term cash investments (lessthan 3months maturitydate) ee
ee ee
Pf
Shortterm term deposits ; 73,751
89,962
Cash
Cash
Other		 at bank
Floats		 Total 4,297
a
ee
ee
ees
78,048
90,676

;

:

.

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 44 of 52 :

Section D

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----- Start of picture text -----
Notes to the accounts (cont)
----- End of picture text -----

Note 25
Fairvalue ofassets 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 ofnot being able :
to meet shortterm financial demands) and market risk (the
risk that the value of an investment will fall due to changes in		 N/A NA .
the market) arising from financial instruments to which the .
charity is exposed atthe end ofthe reporting period and
explain howthe charity manages those risks.
25.2 Please give details ofthe amount ofchange in the fair
value ofbasicfinancial instruments (debtors, creditors,
investments (see section 11, FRS 102 SORP)) measured at		 N/A , N/A
fairvalue throughtheSoFA that is attributable to changes in
creditrisk.

RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 45 of[52]

(cont)

Section D

Notes to the accounts

Note 26 Events after the end of the reporting period

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

==> picture [438 x 122] intentionally omitted <==

----- Start of picture text -----
This year Last year
—
Provide an estimate of the financial effect of the event NA NA ;
or a statement that such an estimate cannot be made
----- End of picture text -----

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----- Start of picture text -----
—
----- End of picture text -----

.

.

;

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

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Section D

Notes to the accounts

Note 27 Charity funds : 27.1 Details of material funds held and movements during the CURRENT reporting period

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

||||.|Fund||Expenditure | Transfers|Gains and|Fund| |---|---|---|---|---|---|---|---|---| |Fundnames
;|Pe Oe|PurposeandRestrictions
.||balances
brought
forward
£||£
£|losses
;
£|balances
carried
forward
£| |PermanentEndowment
Unrestricted Funds||CentralFunding fromRAFCommand
Generalfundsfrom daytodayoperations||35,325es
310,786||es
116,227]|ee
ee
—(114,330))~~- ||ee
28,261|35,325
335,945| |||TotalFunds|||346,111|116,227|(114,330)||23,261|371,270|

; : .

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----- Start of picture text -----
.
----- End of picture text -----

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----- Start of picture text -----
:
----- End of picture text -----

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.

Section D

Notes to the accounts

Note 27

Charity funds (cont)

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

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

==> picture [695 x 222] intentionally omitted <==

----- Start of picture text -----
Fund Income Expenditure | Transfers | Gains and Fund
balances losses balances
Fund names ee ee Purpose and Restrictions brought carried
forward forward
£ £ £ £ £ £
Unrestricted Funds General funds from day to day operations 303,546| 126,665] (123,785),| 4,360 310,786
TotalFunds| _338,871| 126,665| (123,785)| 4,360| 346,111
----- End of picture text -----

RAF Shawbury _ Officers' Mess Year Ending 30 Jun 2025

Page 48 of 52

(cont)

.

Section D

Notes to the accounts

Note 27 Charity funds (cont)

27.3 Transfers between funds

Reason for transfer and where endowment is converted to income, Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds None
Between endowment and
restricted funds None .
Between endowment and
unrestricted funds : _ None
27.4 Designated funds
ee		 Purpose ofthe designation
[Amount
_
ee

.

RAF Shawbury : Officers’ Mess Year Ending 30 Jun 2025

Page 49 of 52

Notes to the accounts

: Section D

Note 28

Transactions with trustees and related parties

(cont)

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

;

==> picture [497 x 418] intentionally omitted <==

----- 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
Name of trustee Legalorder, authoritygoverning (eg Remuneration. Pension- Requandundancy TOTAL TOTAL
document) contribution | (includingloss of
. ; fe | € | exoffice)/ aratia@ |e [ e@ [se |
Please give details of why remuneration or other employment
benefits were paid. NIA
Where an ex gratia payment has been made foa trustee, ‘ :
provide an explanation of the nature of the payment. NIA .
28.2 Trustees’ expenses .
if the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. :
if there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter
"False".
No trustee expenses have been incurred (True or False) TRUE
:
a
SSCS
cconmodation
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

.

.

;

.

RAF Shawbury Officers' Mess Year Ending 30 Jun 2025

Page 50 of 52

Section D

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

(cont)

28.3 Transaction(s) with related parties

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

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----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
wot Amounts
Provision written off
Name of the trustee or| Relationship Description of the Balance at for bad . This Year | Last Year
. . Amount . during
- related party to charity transaction(s) period end debts at : Total Total
. reporting
period end .
TTTC~sC“(‘(‘(C;TCrCCTTTTCC™C™C
Pp period
PoPow owaST T—COCOSCSeFT ce ee fe Pe
[ow COTCOdC—OC—O
PwC TCUT™—CSY CO
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any N/A
payment (consideration) to be provided in settlement.
For any related party, please provide details of any
guarantees given or received.
N/A
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RAF Shawbury Officers’ Mess Year Ending 30 Jun 2025

Page 51 of 52

cection D

Notes to the accounts

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

ma

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 adda separate sheet.

a

“RAF Shawbury \ Officers’ Mess Year Ending 30 Jun 2025

Page 52 of 52

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 30th June 2025 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”) for the year stated. Responsibilities and As the charity's Managing Trustee, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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

I have completed my examination. I confirm that no material matter has come to my attention in connection with the examination ( ~~other than that disclosed in Section B below)~~ which gives me cause to believe that in any material respect:

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: 05/02/2026

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE

1

Oct 2018

IER

qualification(s) or body (if any):

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

Section B Disclosure

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

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

2

Oct 2018

IER