OFFICERS’ MESS NORTHWOOD HEADQUARTERS
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 May 2024 to 30 April 2025
Registered Charity No. 1129854
Trustees’ Annual Report and Comments
Officers’ Mess, Northwood Headquarters Charity Registered No: 1129854 Covering the Accounting Year: 1 May 2024 to 30 April 2025 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 Clinton Read RM (until 4 August 2024). Group Captain N A Towers RAF (from 5 August 2024). Trustee selection method: Appointed as such by the Naval Secretary. Bankers: HSBC Northwood Independent Examiner: Peter Nicholls MBE 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 had increased by £16.2K and finished the year with a net value of £268.5K. This included £75.3K of property and stock. The main reasons for the increase were:
-
Trading income exceeding function subsidy by£12.4K.
-
Unrealised gain in investment - £2.7K.
-
Interest - £2.3K.
-
Coffee and other income - £2.6K.
-
Offset by:
-
Military subscriptions exceeding running costs by £3.6K.
Bank, cash, and deposit assets totalled £140.3K which covered the liabilities of £71.1K. The Investments were worth £58.8K.
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 object 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 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 Group Captain N A Towers RAF Date 20 June 2025
Appointment Commanding Officer and Sole Managing Trustee
NORTHWOOD HEADQUARTERS OFFICERS' MESS
Charity Registration Number 1129854
BALANCE SHEET
30-Apr-25
| 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 |
67,430.03 £ 58,842.42 £ |
63,844.00 £ 56,177.30 £ 126,272.45 £ £ 6,844.43 £ 5,512.61 £ 76,298.17 £ 4,496.22 £ 120,053.01 £ 2,999.98 £ 216,204.42 £ 67,838.56 £ 4,453.21 £ 11,683.48 £ 83,975.25 £ 142,183.23 £ £ 268,455.68 £ £ |
30-Apr-24 120,021.30 132,229.17 |
|---|---|---|---|
| 7,888.98 £ 5,918.15 £ 59,123.97 £ 4,716.08 £ 133,649.13 £ 1,966.52 £ |
|||
| 213,262.83 £ |
|||
| 52,529.50 £ 2,780.35 £ 15,769.75 £ |
|||
| 71,079.60 £ |
|||
| 252,250.47 |
Approved on 20 June 2025 Signed On Original
Group Captain N A Towers RAF Sole Managing Trustee
1
NWD-NOM-BSApr25Z.xlsBALANCE SHEET
NORTHWOOD HEADQUARTERS OFFICERS' MESS
STATEMENT OF FINANCIAL ACTIVITIES
Twelve Months to 30 Apr 25
Note
| Income from: Voluntary Income Charitable Activities Other Trading Activities Investments Total Income 4 Expenditure on: Raising Funds Charitable Activities Total Expenditure 5 Net Income Previous Year Correction Plus Unrealised Gain on Investments Net Movement in funds Total Funds Brought Forward Total Funds Carried Forward |
14,603.40 £ 242,152.03 £ 8,748.83 £ 2,338.18 £ 267,842.44 £ 12,726.17 £ 241,576.18 £ 254,302.35 £ 13,540.09 £ - £ 2,665.12 £ 16,205.21 £ 252,250.47 £ 268,455.68 £ |
Previous Year 6,163.40 £ 270,164.66 £ 14,619.28 £ 2,034.92 £ |
|---|---|---|
| 292,982.26 £ 15,814.22 £ 257,980.89 £ |
||
| 273,795.11 £ 19,187.15 £ 350.00 £ 1,255.45 £ |
||
| 20,792.60 £ 231,457.87 £ |
||
| 252,250.47 £ |
2
NWD-NOM-BSApr25Z.xlsSOFA SUM
Notes to the Accounts dated 30 April 2025
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. Income from fund raising is 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 24 Additions Less Depreciation Property Valuation at 30 Apr 25 Note 2A - Stocks Cellar Tobacco Stock Shop Stock Messing and Coffee stocks Stamps Note 3 - Investments Cost Premier Capital Builder 50,000.00 £ |
63,844.00 £ 12,334.00 £ (8,747.97) £ |
|---|---|
| 67,430.03 £ |
|
| 1,523.31 £ 2,483.78 £ 2,966.65 £ 755.24 £ 160.00 £ |
|
| 7,888.98 £ |
|
| 58,842.42 £ |
|
| 58,842.42 £ |
3
NORTHWOOD HEADQUARTERS - OFFICERS MESS
Notes to the Accounts dated 30 Apr 25
Note 4 - Income
| Voluntary Income Gainshare Charitable Activities Entertainment Levy Mess Subscriptions Associate Members Function Tickets Christmas Raffle Tickets International Raffle Income Coffee Machine - Vianet Sale of Chesterfield Bar - Corkage Bar Commission Other Trading Activities Shop Wines, Port, Gin & Ale Tobacco Investments Bank/Deposit Interest Total Income |
58,625.53 £ 71,408.29 £ 19,615.90 £ 79,616.91 £ 3,168.00 £ 2,536.45 £ 1,431.79 £ 425.00 £ 400.00 £ 4,924.16 £ 667.63 £ 4,965.16 £ 3,116.04 £ |
14,603.40 £ 6,163.40 £ 62,712.76 £ 78,199.79 £ 21,947.73 £ 96,908.48 £ 3,456.00 £ - £ - £ - £ - £ 6,939.90 £ 242,152.03 £ 270,164.66 £ 394.64 £ 10,328.98 £ 3,895.66 £ 8,748.83 £ 14,619.28 £ 2,338.18 £ 2,034.92 £ 267,842.44 £ 292,982.26 £ Previous Year |
14,603.40 £ 6,163.40 £ 62,712.76 £ 78,199.79 £ 21,947.73 £ 96,908.48 £ 3,456.00 £ - £ - £ - £ - £ 6,939.90 £ 242,152.03 £ 270,164.66 £ 394.64 £ 10,328.98 £ 3,895.66 £ 8,748.83 £ 14,619.28 £ 2,338.18 £ 2,034.92 £ 267,842.44 £ 292,982.26 £ Previous Year |
|---|---|---|---|
| 292,982.26 £ |
4
Note 5 - Expenditure
| Cost of Generating Funds Tobacco - Cost of Sales Wines, Port, Gin and Ales Shop - Cost of Sales Cost of Charitable Activities Items Funded by Profits & Entertainment Levy Bar Expenses Function Expenses (from Subsidies) Function Expenses (from Tickets) Television/Video/Audio Performing Rights International Raffle Christmas Raffle Refurbishment - Mess Flooring from Gainshare Items Funded From Subscriptions Refurbishment - Mess Flooring Mess Guests Quiz Night Newspapers & Magazines Coffee & Maintenance Condiments 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 Note 6 - Debtors and Prepayments CCLA Interest BT Internet SKY/BT TV Aramark Twickenham 25 Stadium Tickets Prepaid TV Licence Prepaid Insurance Prepaid PRS/PPL Prepaid Note 7 - Trading Creditors Aramark Cash Aramark Laundry Aramark Aramark PAYD HSBC - Bank Charges |
3,081.79 £ 8,965.41 £ 678.97 £ 157.86 £ 61,150.37 £ 79,616.91 £ 4,141.58 £ 1,070.02 £ 2,536.45 £ 3,288.91 £ 14,603.40 £ 6,258.60 £ 3,752.00 £ 311.42 £ 13,064.88 £ 20,429.22 £ 1,886.70 £ 11,461.00 £ 495.80 £ 888.13 £ - £ 1,454.32 £ 1,349.88 £ 401.12 £ 1,132.31 £ 1,417.33 £ 1,960.00 £ 8,747.97 £ 5 |
4,023.89 £ 11,450.62 £ 339.71 £ 12,726.17 £ 15,814.22 £ 314.47 £ 88,093.65 £ 96,908.48 £ 3,629.30 £ 1,234.49 £ - £ 3,397.00 £ - £ - £ 120.32 £ - £ 10,739.93 £ 25,107.51 £ - £ 12,222.00 £ 363.77 £ 573.96 £ 152.54 £ 2,232.10 £ 851.76 £ 431.50 £ 1,040.11 £ 792.00 £ 1,955.00 £ 7,821.00 £ 241,576.18 £ 257,980.89 £ 254,302.35 £ 273,795.11 £ 42.00 £ 133.54 £ 97.92 £ 350.28 £ 4,611.41 £ 43.00 £ 353.00 £ 287.00 £ 5,918.15 £ 208.52 £ 117.67 £ 5,487.14 £ 34,838.42 £ 113.03 £ 40,764.78 £ Previous Year |
4,023.89 £ 11,450.62 £ 339.71 £ 12,726.17 £ 15,814.22 £ 314.47 £ 88,093.65 £ 96,908.48 £ 3,629.30 £ 1,234.49 £ - £ 3,397.00 £ - £ - £ 120.32 £ - £ 10,739.93 £ 25,107.51 £ - £ 12,222.00 £ 363.77 £ 573.96 £ 152.54 £ 2,232.10 £ 851.76 £ 431.50 £ 1,040.11 £ 792.00 £ 1,955.00 £ 7,821.00 £ 241,576.18 £ 257,980.89 £ 254,302.35 £ 273,795.11 £ 42.00 £ 133.54 £ 97.92 £ 350.28 £ 4,611.41 £ 43.00 £ 353.00 £ 287.00 £ 5,918.15 £ 208.52 £ 117.67 £ 5,487.14 £ 34,838.42 £ 113.03 £ 40,764.78 £ Previous Year |
|---|---|---|---|
| 273,795.11 £ |
|||
|Note 7A - Miscellaneous Creditors
Crystal Replacement Fund
Twickenham 25 - Event Tickets Prepaid
Locker Keys
PNIE
Note 8 - Funds using Officers' Mess as their Bank
PJHQ J1/J4 Leaving Gift fund
PJHQ CSG/J9 Tea Fund
CTF 345 Coffee Club
PJHQ Joint Effects Leaving Fund
PJHQJ1/J3 Leaving Fund
PJHQJ3/J5 EA2Leaving Fund
J3/J5 Tea Bar
J2 Bakery Fund
Joint Warfare Fund
MOC Tea Boat Fund
MOC Social Fund
JW Gosling Fund
Leaving and Other Funds
J1/J4 Tea Fund
J1/J4 Top Table Tea Fund
Note 9A - Shop Trading Account to 30 Apr 25
Sales
Cost of Sales
Gross Loss
Note 9B - Tobacco Trading Account to 30 Apr 25
Sales
Cost of Sales
Gross Profit
Note 9C - Wine, Port, Gin and Ale |Trading Account to 30 Apr 25
Sales
Cost of Sales
Gross Loss|1,227.16
£
5,850.00
£
3,697.56
£
990.00
£
11,764.72
£
169.44
£
312.91
£
886.25
£
127.00
£
45.00
£
207.00
£
2,303.74
£
479.33
£
1,289.99
£
1,962.02
£
2,585.16
£
5,399.77
£
67.60
£
(115.46)
£
50.00
£
15,769.75
£
667.63
£
(678.97)
£
(11.34)
£
(1.7%)
3,116.04
£
(3,081.79)
£
34.25
£
1.1%
4,965.16
£
(9,424.17)
£
(4,459.01)
£|
|---|---|
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 2024 to 30 April 2025
Registered Charity No. 1129854
Trustees’ Annual Report and Comments
Officers’ Mess, Northwood Headquarters Charity Registered No: 1129854 Covering the Accounting Year: 1 May 2024 to 30 April 2025 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 Clinton Read RM (until 4 August 2024). Group Captain N A Towers RAF (from 5 August 2024). Trustee selection method: Appointed as such by the Naval Secretary. Bankers: HSBC Northwood Independent Examiner: Peter Nicholls MBE 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 had increased by £16.2K and finished the year with a net value of £268.5K. This included £75.3K of property and stock. The main reasons for the increase were:
-
Trading income exceeding function subsidy by£12.4K.
-
Unrealised gain in investment - £2.7K.
-
Interest - £2.3K.
-
Coffee and other income - £2.6K.
-
Offset by:
-
Military subscriptions exceeding running costs by £3.6K.
Bank, cash, and deposit assets totalled £140.3K which covered the liabilities of £71.1K. The Investments were worth £58.8K.
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 object 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 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 Group Captain N A Towers RAF Date 20 June 2025
Appointment Commanding Officer and Sole Managing Trustee