# _**OFFICERS’ MESS NORTHWOOD HEADQUARTERS**_ ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** **For Period** **1 May 2022 to 30 April 2023** **Registered Charity No. 1129854** **Trustees’ Annual Report and Comments** ||Officers’ Mess, Northwood Headquarters| |---|---| |Charity Registered No:|1129854| |Covering the Accounting Year: 1 May 2022 to 30 April 2023|| |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:|Colonel Ed Heal OBE REME (to 9 Jun 22).| ||Colonel Clinton Read RM (from 10 Jun 22).| |Trustee selection method:|Appointed as such by the Air Force Secretary.| |Bankers:|HSBC| ||Northwood| |Independent Examiner:|Peter NichollsMBE MAAT| ||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.| ||The mess put on a full social programme for its members and| ||generous subsidies were provided to functions.| |Financial Review:|The fund finished the year with a net value of £231.5K,| ||which was a loss of £1.7K. Although the net movement for| ||the year was up by £0.5K, the loss of £2.2K on the| ||investments had offset this small gain.| ||Included in the net value was the investments of £54.9K,| ||stocks of £4K and property worth £71.7K. Bank, cash, and| ||deposit assets totalled £78.9K which did not cover the| ||liabilities of £98.1K. However, the cash flow situation will| ||improve in May 23 when mess bill income arrives.| |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 perform their roles more effectively 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 Clinton Read RM Appointment Commanding Officer and sole Managing Trustee Date 15 June 2023 ## **Independent Examiner’s Report to the Trustee of the Officers’ Mess Northwood Headquarters. Registered Charity No. 1129854** I report to the trustee on my examination of the accounts of the Officers’ Mess Northwood Headquarters. ## **Respective responsibilities of trustees and examiner** As the charity’s trustee is responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’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. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians. ## **Independent examiner’s statement** I have completed my examination; I confirm that 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 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 on Original P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG 15 June 2023 ## **NORTHWOOD HEADQUARTERS OFFICERS' MESS** ## **Charity Registration Number 1129854** ## **BALANCE SHEET** ## **30-Apr-23** |**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**|71,665.00
£
54,921.85
£|_40,926.57_
_£_
_57,152.41_
_£_
126,586.85
£
_£_
_8,677.18_
_£_
_7,678.26_
_£_
_76,971.89_
_£_
_4,196.41_
_£_
_106,429.27_
_£_
_4,156.46_
_£_
_208,109.47_
_£_
_61,666.70_
_£_
_4,048.62_
_£_
_7,299.70_
_£_
_73,015.02_
_£_
104,871.02
£
_£_
**231,457.87**
**£**
**_£_**|_30-Apr-22_
_98,078.98_

_135,094.45_
| |---|---|---|---| ||3,988.73
£
9,144.91
£
110,933.10
£
4,283.14
£
70,740.76
£
3,837.02
£||| ||202,927.66
£||| ||79,762.04
£
7,192.58
£
11,102.02
£||| ||98,056.64
£||| ||||| ||||**_233,173.43_**
| **Net Assets** Approved on 15 June 2023 Signed On Original Colonel C Read RM Sole Managing Trustee 1 NWD-NOM-Apr23BSZ.xlsBALANCE SHEET ## **NORTHWOOD HEADQUARTERS OFFICERS' MESS** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **Twelve Months to 30 Apr 23** _Note_ |**Income from:**
Charitable Activities
Other Trading Activities
Investments
Total Income
_4_
**Expenditure on:**
Raising Funds
Charitable Activities
Total Expenditure
_5_
Net Income (Expenditure)
Plus (Less) Unrealised Gain/Loss on Investments
Net movement in funds
Total Funds brought forward
Total Funds carried forward|285,814.47
£
8,186.60
£
607.18
£
294,608.25
£
7,454.88
£
286,638.37
£
294,093.25
£
515.00
£
(2,230.56)
£
(1,715.56)
£
233,173.43
£
**231,457.87**
**£**||_Previous Year_
_171,049.87_
_£_
_8,738.73_
_£_
_19.74_
_£_| |---|---|---|---| ||||_179,808.34_
_£_
_8,504.63_
_£_
_146,800.03_
_£_| ||||_155,304.66_
_£_
_24,503.68_
_£_
_1,370.10_
_£_| ||||_25,873.78_
_£_
_207,299.65_
_£_| ||||**_233,173.43_**
**_£_**| 2 NWD-NOM-Apr23BSZ.xlsSOFA SUM **Notes to the Accounts dated 30 April 2023** ## **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, UK Accounting Standards and the Charities Acts. ## **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 22
Additions
Less Depreciation
Property Valuation at 30 Apr 23
**Note 2A - Stocks**
Cellar
Tobacco Stock
Shop Stock
Messing and Coffee stocks
Stamps
**Note 3 - Investments**
Cost
Premier Capital Builder
50,000.00
£|40,926.57
£
40,969.79
£
(10,231.36)
£| |---|---| ||71,665.00
£| ||509.67
£
1,324.17
£
712.32
£
1,373.21
£
69.36
£| ||3,988.73
£| ||54,921.85
£| ||54,921.85
£| 3 ## **NORTHWOOD HEADQUARTERS - OFFICERS MESS** ## **Notes to the Accounts dated 30 Apr 23** ## **Note 4 - Income** |**Note 4 - Income**|||| |---|---|---|---| |_Charitable Activities_
Entertainment Levy
Mess Subscriptions
Associate Members
Function Income
Christmas Raffle Tickets
Chesterfield Sales
Gainshare
Laid Down Wines/Port
Bar Commission
_Other Trading Activities_
Shop
Tobacco
_Investments_
Bank/Deposit Interest
Total Income|60,609.62
£
75,787.66
£
24,697.38
£
87,110.34
£
1,721.00
£
3,400.00
£
12,487.40
£
7,199.42
£
12,801.65
£
945.09
£
7,241.51
£|_47,240.98_
_£_
_61,132.46_
_£_
_16,492.04_
_£_
_32,195.96_
_£_
_-_
_£_
_-_
_£_
_-_
_£_
_4,347.78_
_£_
_9,640.65_
_£_
285,814.47
£
_171,049.87_
_£_
_503.61_
_£_
_8,235.12_
_£_
8,186.60
£
_8,738.73_
_£_
607.18
£
_19.74_
_£_
294,608.25
£
_179,808.34_
_£_
_Previous Year_|| ||||_8,738.73_
_£_
_19.74_
_£_| ||||_179,808.34_
_£_| 4 ## **Note 5 - Expenditure** |_Cost of Generating Funds_
Tobacco Sales
Shop Sales
_Cost of Charitable Activities_
Items funded by Profits & Entertainment Levy
Cost of Laid Down Wines/Port
Bar Expenses
Function Expenses (from subsidies)
Function Expenses (from tickets)
Halloween Function with WOSR
Christmas Prizes
Television/Video/Audio
Performing Rights
Items Funded From Subscriptions
Mess Guests
Christmas Decorations
Newspapers & Magazines
Coffee
Coffee Machines moved (Skanska)
Welfare Fund
Films
Repairs and Renewals
BBQ Area Refurbishment
Plants and Flowers
Insurance
Internet costs
Office Expenses
Governance Costs
Bank & BACS charges
Mess Committee Expenses
Independent examination
Support Costs
Depreciation
Total Expenditure
**Note 6 - Debtors and Prepayments**
PJHQ 25th Anniversary Gin Fund
PJHQ 25th Anniversary Whisky
J1/4 Tea Fund
CCLA Interest
BT Internet
SKY/BT TV
Aramark
Twickenham 23 - Prepaid Tickets
TV Licence prepaid
Insurance prepaid
PRS/PPL prepaid|6,620.31
£
834.57
£
7,424.65
£
309.05
£
106,594.26
£
87,110.34
£
41.66
£
2,040.43
£
3,715.21
£
1,076.04
£
350.50
£
183.02
£
12,401.24
£
22,248.28
£
4,131.80
£
13,285.00
£
441.23
£
2,559.75
£
4,924.55
£
42.98
£
2,186.24
£
782.56
£
522.65
£
1,471.17
£
554.40
£
2,010.00
£
10,231.36
£|_7,719.12_
_£_
_785.51_
_£_
7,454.88
£
_8,504.63_
_£_
_5,015.88_
_£_
_85.85_
_£_
_47,878.89_
_£_
_32,195.96_
_£_
_380.72_
_£_
_-_
_£_
_3,296.70_
_£_
_896.30_
_£_
_106.55_
_£_
_-_
_£_
_11,879.42_
_£_
_16,513.86_
_£_
_-_
_£_
_13,464.00_
_£_
_455.43_
_£_
_1,490.09_
_£_
_-_
_£_
_137.46_
_£_
_2,145.07_
_£_
_667.40_
_£_
_495.19_
_£_
_1,235.61_
_£_
_169.70_
_£_
_2,163.40_
_£_
_6,126.55_
_£_
286,638.37
£
_146,800.03_
_£_
294,093.25
£
_155,304.66_
_£_
278.93
£
192.00
£
414.21
£
15.00
£
70.00
£
299.00
£
3,292.77
£
3,620.00
£
40.00
£
734.00
£
189.00
£
9,144.91
£
_Previous Year_|_7,719.12_
_£_
_785.51_
_£_
7,454.88
£
_8,504.63_
_£_
_5,015.88_
_£_
_85.85_
_£_
_47,878.89_
_£_
_32,195.96_
_£_
_380.72_
_£_
_-_
_£_
_3,296.70_
_£_
_896.30_
_£_
_106.55_
_£_
_-_
_£_
_11,879.42_
_£_
_16,513.86_
_£_
_-_
_£_
_13,464.00_
_£_
_455.43_
_£_
_1,490.09_
_£_
_-_
_£_
_137.46_
_£_
_2,145.07_
_£_
_667.40_
_£_
_495.19_
_£_
_1,235.61_
_£_
_169.70_
_£_
_2,163.40_
_£_
_6,126.55_
_£_
286,638.37
£
_146,800.03_
_£_
294,093.25
£
_155,304.66_
_£_
278.93
£
192.00
£
414.21
£
15.00
£
70.00
£
299.00
£
3,292.77
£
3,620.00
£
40.00
£
734.00
£
189.00
£
9,144.91
£
_Previous Year_| |---|---|---|---| ||||_155,304.66_
_£_| ||||| 5 |**Note 7 - Trading Creditors**
Aramark Cash
Aramark
Aramark PAYD
BT Sport - Credit
HSBC - Bank Charges
**Note 7A - Miscellaneous Creditors**
Crystal Replacement Fund
Charity Funds - Leaving Funds
Locker keys
Summer Ball 23 - Pre-paid Tickets
PNIE
**Note 8 - Funds using Officers' Mess as their Bank**
PJHQ J1/J4 Leaving Gift fund
PJHQ J1/J9 Tea Fund
PJHQ Joint Effects Leaving Fund
PJHQJ1/J3 Leaving Fund
J3/J5 Tea Bar
Joint Warfare Tea Boat
Joint Warfare Social Fund
MOC Tea Boat Fund
MOC Social Fund
JP22 Paul Eaton
J1/J4 Top Table Tea Fund
**Note 9A - Shop Trading Account to 30 Apr 23**
Sales
Cost of Sales
Gross Profit
**Note 9B - Tobacco Trading Account to 30 Apr 23**
Sales
Cost of Sales
Gross Profit|701.72
£
13,073.67
£
51,156.21
£
408.88
£
115.25
£
65,455.73
£
1,227.16
£
7.00
£
3,465.15
£
8,587.00
£
1,020.00
£
14,306.31
£
94.44
£
574.99
£
127.00
£
45.00
£
302.21
£
372.49
£
1,121.23
£
1,273.02
£
2,656.31
£
4,490.33
£
45.00
£
11,102.02
£
945.09
£
(834.57)
£
110.52
£
12%
7,241.51
£
(6,620.31)
£
621.20
£
9%| |---|---| ## **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 e. 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. f. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet. 6 # _**OFFICERS’ MESS NORTHWOOD HEADQUARTERS**_ ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** **For Period** **1 May 2022 to 30 April 2023** **Registered Charity No. 1129854** **Trustees’ Annual Report and Comments** ||Officers’ Mess, Northwood Headquarters| |---|---| |Charity Registered No:|1129854| |Covering the Accounting Year: 1 May 2022 to 30 April 2023|| |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:|Colonel Ed Heal OBE REME (to 9 Jun 22).| ||Colonel Clinton Read RM (from 10 Jun 22).| |Trustee selection method:|Appointed as such by the Air Force Secretary.| |Bankers:|HSBC| ||Northwood| |Independent Examiner:|Peter NichollsMBE MAAT| ||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.| ||The mess put on a full social programme for its members and| ||generous subsidies were provided to functions.| |Financial Review:|The fund finished the year with a net value of £231.5K,| ||which was a loss of £1.7K. Although the net movement for| ||the year was up by £0.5K, the loss of £2.2K on the| ||investments had offset this small gain.| ||Included in the net value was the investments of £54.9K,| ||stocks of £4K and property worth £71.7K. Bank, cash, and| ||deposit assets totalled £78.9K which did not cover the| ||liabilities of £98.1K. However, the cash flow situation will| ||improve in May 23 when mess bill income arrives.| |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 perform their roles more effectively 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 Clinton Read RM Appointment Commanding Officer and sole Managing Trustee Date 15 June 2023 ## **Independent Examiner’s Report to the Trustee of the Officers’ Mess Northwood Headquarters. Registered Charity No. 1129854** I report to the trustee on my examination of the accounts of the Officers’ Mess Northwood Headquarters. ## **Respective responsibilities of trustees and examiner** As the charity’s trustee is responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’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. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians. ## **Independent examiner’s statement** I have completed my examination; I confirm that 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 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 on Original P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG 15 June 2023