OFFICERS’ MESS NORTHWOOD HEADQUARTERS
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 May 2020 to 30 April 2021
Registered Charity No. 1129854
Trustees’ Annual Report and Comments
| Officers’ Mess, Northwood Headquarters | Officers’ Mess, Northwood Headquarters |
|---|---|
| Charity Registered No: |
1129854 |
| Covering the Accounting Year: 1 May 2020 to 30 April 2021 | |
| Address: |
Northwood Headquarters |
| Sandy Lane | |
| Northwood HA6 3FX | |
| Governing Document: |
Constitution (Mess Rules) |
| Object: | Promotion of the Military Efficiency and Operational |
| Effectiveness of the Armed Forces by the provision of mess | |
| facilities to Commissioned Officers serving in | |
| Northwood Headquarters | |
| Trustee | Group Captain JP Sutton OBE MPhil MA BA RAF |
| (to 16 Dec 20) | |
| Colonel Ed Heal OBE REME (from 17 Dec 20). | |
| Trustee selection method: | Appointed as such by the Air Force Secretary. |
| Bankers | HSBC |
| Northwood | |
| Independent Examiner: |
Marianne ButcherFMAAT |
| 5 Nursery Road | |
| Havant | |
| Hants PO9 3BG | |
| Activities and Achievements | To have resources available for expenditure on improvements |
| to the quality of life, and the engenderment of espirit de corps. | |
| In a normal year the mess would put on a full social | |
| programme for its members and generous subsidies would be | |
| provided to functions. This year had no large mess functions, | |
| only a few Covid safe activities. | |
| Financial Review: | The fund finished the year with a net value of £207.3K, a loss |
| of £7.7K. This was mainly due to mess subscription income of | |
| £32.2K not covering the £51.4K running costs of the mess. | |
| The bar profit of £4.5K and the £6.7K investment gains offset | |
| some of the loss. | |
| Included in the net value was the long term investment of | |
| £55.8K, stocks of £6.6K and property worth £32.5K. Bank | |
| and deposit assets totalled £103K which more than covered | |
| the liabilities of £37.7K. |
Investment Selection Policy. The investments aim to achieve growth.
Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. This is set at £50K and is held in a Premier Capital Builder investment fund. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Public Benefit Statement This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Signed on Original Name Colonel Ed Heal OBE REME Appointment Commanding Officer and sole Managing Trustee Date 7 June 2021
Independent Examiner’s Report to the Trustee of the Northwood Headquarters Officers’ Mess
I report on the accounts of the Charity for the year ended 30 April 2021 which are set out in pages 1 to 6 and accompanying notes.
Respective responsibilities of trustees and examiner
The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention 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 the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in 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 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 on Original
M L Butcher FMAAT 5 Nursery Road Havant Hants PO9 3BG
7 June 2021
NORTHWOOD HEADQUARTERS OFFICERS' MESS
Charity Registration Number 1129854
BALANCE SHEET
30-Apr-21
30-Apr-20
| ASSETS Note Fixed Assets Mess Property 2 Investments 3 Total Fixed Assets Current Assets Stocks 2A Debtors and prepayments 6 Mess bills Charity Deposit Account Bank Accounts Cash Total Current Assets LIABILITIES Current Liabilities Creditors 7,7A VAT Central Bank for Autonomous Funds 8 Total Current Liabilities Net Current Assets Net Assets Approved on 7 Jun 2021 |
32,460.24 £ 36,825.58 £ 55,782.31 £ 49,078.90 £ 88,242.55 £ 6,616.29 £ 3,879.91 £ 5,201.15 £ 9,483.05 £ 37,191.57 £ 46,516.00 £ 4,193.19 £ 4,189.71 £ 98,955.54 £ 101,572.25 £ 4,588.37 £ 4,769.74 £ 156,746.11 £ 170,410.66 £ 32,072.46 £ 30,059.10 £ (178.10) £ 4,165.03 £ 5,794.65 £ 7,086.53 £ 37,689.01 £ 41,310.66 £ 119,057.10 £ 207,299.65 £ Signed on OriginL |
85,904.48 £ 129,100.00 £ |
|---|---|---|
| 37,689.01 £ |
||
| Signed on OriginL | ||
| 215,004.48 £ |
||
Colonel E Heal OBE REME Sole Managing Trustee
1
NWD-NOM-Apr 21BSZ.xlsBALANCE SHEET
NORTHWOOD HEADQUARTERS OFFICERS' MESS
STATEMENT OF FINANCIAL ACTIVITIES
Twelve Months to 30 Apr 21
Note
| Income from: Charitable Activities Other Trading Activities Investments Total Income 4 Expenditure on: Raising Funds Charitable Activities Total Expenditure 5 Net income (expenditure) Previous Year Corrections Plus (less) unrealised gain/loss on investments Net movement in funds Total Funds brought forward Total Funds carried forward |
Previous Year 48,157.34 £ 254,204.87 £ 5,166.93 £ 5,148.04 £ 85.44 £ 355.36 £ 53,409.71 £ 259,708.27 £ 4,885.42 £ 4,849.00 £ 60,485.81 £ 243,009.76 £ 65,371.23 £ 247,858.76 £ (11,961.52) £ 11,849.51 £ (2,446.72) £ - £ 6,703.41 £ (1,761.00) £ (7,704.83) £ 10,088.51 £ 215,004.48 £ 204,915.97 £ 207,299.65 £ 215,004.48 £ |
|---|---|
2
NWD-NOM-Apr 21BSZ.xlsSOFA SUM
Notes to the Accounts dated 30 April 2021
Note 1 - Accounting policies
a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice (FRS 102) effective 1 January 2019 and the provisions of the Charities Act 2011. Significant policies adopted are:
Income
a. Donations are included in the Statement of Financial Activities (SOFA) when the Mess becomes entitled to the donation or grant and it is reasonably certain that it will be received.
-
b. Incoming resources from fund raising are reported gross in the SOFA
-
c. Intangible income is not included in the accounts.
-
d. The Mess receives no unpaid volunteer help.
Expenditure and liabilities
a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Mess to the expenditure.
Assets
a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £50. They are valued at cost or a reasonable value on receipt. Depreciation is straight line over the estimated life. In view of the diverse nature and multi use, non bar depreciation is not allocated to any of the other activity costs.
- b. Stocks are valued at the lower of cost or market value.
Note 2 - Tangible Fixed Assets - Property Account - Fixtures & Fittings
| Property Valuation as at 30 Apr 20 Additions Less Depreciation Property Valuation at 30 Apr 21 Note 2A - Stocks Cellar Tobacco Stock Shop Stock Messing and coffee stocks Stamps Note 3 - Investments Cost Premier Capital Builder 50,000.00 £ |
36,825.58 £ 2,193.13 £ (6,558.47) £ 32,460.24 £ 1,004.40 £ 1,744.23 £ 1,997.51 £ 1,706.23 £ 163.92 £ 6,616.29 £ Value at 55,782.31 £ 05-Apr-21 55,782.31 £ |
|---|---|
3
Note 4 - Income
| Charitable Activities Entertainment and Amenities Levy Mess Subscriptions Associate Members Function Income Laid Down Wines/Port Bar Commission Miscellaneous Other Trading Activigies Shop Tobacco Investments Bank/Deposit Interest Total Income Note 5 - Resources Expended Cost of Generating Funds Cost of Tobacco Sales Cost of Shop Sales Cost of Charitable Activities Items funded by Profits & Amenities Levy Cost of Laid Down Wines/Port Bar Expenses Function Expenses (from subsidies) Function Expenses (from tickets) Items Funded From Subscriptions Mess Guests Television/Video/Audio Performing Rights Newspapers & Magazines Coffee Cabin Trays Welfare Fund Films Repairs and Renewals Plants and Flowers Insurance Internet costs Office Expenses Governance Costs Bank & BACS charges Mess Committee Expenses Independent examination Support Costs Depreciation Total Expenditure |
4,785.34 £ 32,267.06 £ 4,589.27 £ 1,378.74 £ 658.75 £ 4,478.18 £ - £ 593.16 £ 4,573.77 £ 4,322.05 £ 563.37 £ 652.42 £ 63.76 £ 6,987.52 £ 1,378.74 £ 164.98 £ 2,049.18 £ 1,257.78 £ 6,999.46 £ 12,949.56 £ - £ 12,335.00 £ 361.66 £ 2,384.68 £ 256.54 £ 2,116.09 £ 816.62 £ 455.53 £ 827.82 £ - £ 1,870.00 £ 6,558.47 £ |
56,840.52 £ 74,412.06 £ 18,965.13 £ 89,302.99 £ 6,303.05 £ 7,963.92 £ 417.20 £ 48,157.34 £ 254,204.87 £ 379.59 £ 4,768.45 £ 5,166.93 £ 5,148.04 £ 85.44 £ 355.36 £ 53,409.71 £ 259,708.27 £ 4,541.05 £ 307.95 £ 4,885.42 £ 4,849.00 £ 6,727.32 £ 246.22 £ 76,221.28 £ 89,302.99 £ 307.27 £ 3,298.80 £ 134.36 £ 18,712.03 £ 16,057.53 £ 374.32 £ 12,000.00 £ 344.14 £ 2,589.17 £ 823.37 £ 2,512.62 £ 676.16 £ 634.24 £ 1,405.13 £ 332.40 £ 1,870.00 £ 8,440.41 £ 60,485.81 £ 243,009.76 £ 65,371.23 £ 247,858.76 £ Previous Year Previous Year |
56,840.52 £ 74,412.06 £ 18,965.13 £ 89,302.99 £ 6,303.05 £ 7,963.92 £ 417.20 £ 48,157.34 £ 254,204.87 £ 379.59 £ 4,768.45 £ 5,166.93 £ 5,148.04 £ 85.44 £ 355.36 £ 53,409.71 £ 259,708.27 £ 4,541.05 £ 307.95 £ 4,885.42 £ 4,849.00 £ 6,727.32 £ 246.22 £ 76,221.28 £ 89,302.99 £ 307.27 £ 3,298.80 £ 134.36 £ 18,712.03 £ 16,057.53 £ 374.32 £ 12,000.00 £ 344.14 £ 2,589.17 £ 823.37 £ 2,512.62 £ 676.16 £ 634.24 £ 1,405.13 £ 332.40 £ 1,870.00 £ 8,440.41 £ 60,485.81 £ 243,009.76 £ 65,371.23 £ 247,858.76 £ Previous Year Previous Year |
|---|---|---|---|
| 247,858.76 £ |
4
| Note 6 - Debtors and Prepayments Charity Funds - Leaving Funds PJHQ 25th Anniversary Gin Fund PJHQ 25th Anniversary Whisky Costco - unclaimed VAT Aramark TV Licence prepaid Insurance prepaid PRS/PPL prepaid Note 7 - Trading Creditors Aramark Cash Aramark PAYD BT Sport - Credit HSBC - Bank Charges Note 7A - Miscellaneous Creditors Crystal Replacement Fund Locker keys PNIE Note 8 - Funds using Officers Mess as their Bank PJHQ J1/J4 Leaving Gift fund PJHQ J1/J9 Tea Fund J3/J5 Tea Bar Joint Warfare Tea Boat Joint Warfare Social Fund MOC Tea Boat Fund J5 Social Fund Mums & Tots Note 9A - Shop Trading Account to 30 Apr 21 Sales Cost of Sales Gross Profit Note 9B - Tobacco Trading Account to 30 Apr 21 Sales Cost of Sales Gross Profit |
1,000.00 £ 557.93 £ 1,920.00 £ 281.70 £ 445.52 £ 39.00 £ 706.00 £ 251.00 £ 5,201.15 £ 105.79 £ 26,193.03 £ (63.10) £ 61.88 £ 26,297.60 £ 1,227.16 £ 3,562.70 £ 985.00 £ 5,774.86 £ 235.73 £ 75.65 £ 1,483.59 £ 2,122.49 £ 1,150.51 £ 410.00 £ 55.88 £ 260.80 £ 5,794.65 £ 593.16 £ (563.37) £ 29.79 £ 5% 4,573.77 £ (4,322.05) £ 251.72 £ 6% |
|---|---|
Note 10 - Endowment or Restricted Income Funds
There are only unrestricted funds
Note 11 - Other Information
-
a. The fund does not have any material commitments not provided for in the accounts
-
b. The fund has not given any guarantees to any third party that could be called on at the year end.
-
c. The fund has not granted any loans.
-
d. The fund did not make any ex gratia payments during the year.
Declarations
- a. The Trustee has not changed the year end date nor the length of the fund's financial year
b. The fund has no designated funds
-
c. All the fund's operations are continuing operations and there were no discontinued operations.
-
d. The fund has no marketable intangible assets
-
g. None of the funds functional assets have been revalued during the year and the fund does not have a policy of revaluation of these assets.
h. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.
5
OFFICERS’ MESS NORTHWOOD HEADQUARTERS
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 May 2020 to 30 April 2021
Registered Charity No. 1129854
Trustees’ Annual Report and Comments
| Officers’ Mess, Northwood Headquarters | Officers’ Mess, Northwood Headquarters |
|---|---|
| Charity Registered No: |
1129854 |
| Covering the Accounting Year: 1 May 2020 to 30 April 2021 | |
| Address: |
Northwood Headquarters |
| Sandy Lane | |
| Northwood HA6 3FX | |
| Governing Document: |
Constitution (Mess Rules) |
| Object: | Promotion of the Military Efficiency and Operational |
| Effectiveness of the Armed Forces by the provision of mess | |
| facilities to Commissioned Officers serving in | |
| Northwood Headquarters | |
| Trustee | Group Captain JP Sutton OBE MPhil MA BA RAF |
| (to 16 Dec 20) | |
| Colonel Ed Heal OBE REME (from 17 Dec 20). | |
| Trustee selection method: | Appointed as such by the Air Force Secretary. |
| Bankers | HSBC |
| Northwood | |
| Independent Examiner: |
Marianne ButcherFMAAT |
| 5 Nursery Road | |
| Havant | |
| Hants PO9 3BG | |
| Activities and Achievements | To have resources available for expenditure on improvements |
| to the quality of life, and the engenderment of espirit de corps. | |
| In a normal year the mess would put on a full social | |
| programme for its members and generous subsidies would be | |
| provided to functions. This year had no large mess functions, | |
| only a few Covid safe activities. | |
| Financial Review: | The fund finished the year with a net value of £207.3K, a loss |
| of £7.7K. This was mainly due to mess subscription income of | |
| £32.2K not covering the £51.4K running costs of the mess. | |
| The bar profit of £4.5K and the £6.7K investment gains offset | |
| some of the loss. | |
| Included in the net value was the long term investment of | |
| £55.8K, stocks of £6.6K and property worth £32.5K. Bank | |
| and deposit assets totalled £103K which more than covered | |
| the liabilities of £37.7K. |
Investment Selection Policy. The investments aim to achieve growth.
Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. This is set at £50K and is held in a Premier Capital Builder investment fund. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Public Benefit Statement This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Signed on Original Name Colonel Ed Heal OBE REME Appointment Commanding Officer and sole Managing Trustee Date 7 June 2021
Independent Examiner’s Report to the Trustee of the Northwood Headquarters Officers’ Mess
I report on the accounts of the Charity for the year ended 30 April 2021 which are set out in pages 1 to 6 and accompanying notes.
Respective responsibilities of trustees and examiner
The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention 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 the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in 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 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 on Original
M L Butcher FMAAT 5 Nursery Road Havant Hants PO9 3BG
7 June 2021