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← Hq Hereford Garrison Sergeants Mess Fund

2025-03-31-accounts

Army Form N1514 (Rev 11/09)

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Service Non Public Funds Final Accounts, Managing Trustee’s Report, Internal Audit Board Report and Independent Examiner’s Report (SORP 2005 compliant) Regimental Accountant Scheme

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Unit MAB2 Address HQ HEREFORD GARRISON, STIRLING LINES, HEREFORD, HR4 7DD In respect of THE WARRANT OFFICERS’ AND SERGEANTS’. Fund/Charity the MESS Charity Commission/Regulator registered 1130105 number , For the period from 01 APR 2024 to 31 MAR 2025 Managing Trustee(s) during the period: Fund Manager(s) during the period: [From [01 APR2024 [to 31MAR 2025 | Name || Internal Auditor(s) during the period: [From | O1APR2024 [to | 31MAR2025 | Name__ || Associate Auditor(s) during the period: )

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Regimental Accountant(s) during the period:

[From [06 AUG 2024 [to |31MAR2025 | Name |

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Notes to the Accounts (Paras 2 to 12 are to be completed by all funds which have a gross income of £100K or over and those funds already registered with the Charity Regulator, all other funds are to complete Paras 6 and 7 and the declarations at Para 12):

  1. Principal Accounting Policies

_ a. Accounting Convention. The financial statements are prepared under the historical cost convention as modified by the inclusion of investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP) 2005 (http:/www.charitycommission.gov.uk/investigations/sorp/sorp05docs.asp)

b. Incoming Resources. Income is recognised in the period in which the charity is entitled to receipt, and the amount can be measured with reasonable certainty. Grants from other agencies including donations and other income from activities are in furtherance of the charity’s objects and are part of the general funds of the charity. A restricted fund is only recognised where this is an agreed and explicit condition of the grant or donor.

Cc. Intangible Income. Due to the close collaborative relationship and the manner in which the ° charity's activities compliment those of the Army, intangible income, reflected in time and use of premises is not quantifiable or measurable and so is not recognised in the accounts. fy d. Resources Expended and Basis of Allocation of Costs. Expenditure is included when incurred or exceptionally where a commitment is made which requires an accrual when payment is to be made in the subsequent accounting period. Similarly, where prepayments are made in recognition of commitments falling due in a subsequent accounting period, the appropriate credit is entered in the accounts and reversed the following year. Grants payable are included in the SOFA when approved by the Managing Trustee. Expenditure is recognised in the period in which it is incurred. The majority of costs are directly attributable to specific activities. Irrecoverable VAT is charged to the activity for which it was incurred.

e. Governance Costs. Governance costs are the costs of professional advice, holding trustee meetings or committee meetings associated with decision making, any fee for audit or independent examination and any fee incurred in the preparation, statutory filing, printing or copying of the annual report and accounts.

f. Capitalisation and Depreciation of Tangible Fixed Assets. All assets having a purchase _, value of more than £500 are capitalised. The cost of tangible fixed assets are written off by equal annual instalments over their expected useful lives using the following methods of depreciation:

Assets with a life of more than one year but with a purchase value of below £500 are included within the inventory but the cost is written off in the year it is incurred and is not depreciated over the useful life of the asset. Where the asset is depreciated over a period of more than 10 years, details of the item and period are to be provided following the notes on page 14.

g. Fixed Asset Investments. Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities (SOFA). h. Stocks. Purchased stocks are valued at the lower cost or net realisable value making due allowance for any obsolete or slow-moving items. i. Funds Accounting. Funds held by the charity are:

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(1) General Purpose/Unrestricted /Designated Funds. These are funds that can be used in accordance with the charitable objects at the discretion of the Managing Trustee. Designated funds are unrestricted funds which have been allocated/earmarked for a particular purpose by the Managing Trustee and are to be declared in the Managing Trustees comments in accordance with Para 12 to these notes stating what they are intended to be used for and when.

(2) Endowment Funds. Endowment funds are those investments and other gifts accepted by the unit, the capital sum or property being held in perpetuity and the income only being available for charitable use.

(3) Restricted Funds. These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is to be included in the notes to the accounts.

j. Heritage Assets. In the course of the unit's history, the charity may have acquired gifts, - memorabilia, regalia, silverware, antiques and other historical artefacts in the course of distinguished military service in service of the Crown. The value of these pieces is in large part derived from their close association with Regimental history which precludes the use of conventional valuation techniques being applied. Whilst the objects of the charity do not specifically include preservation and conservation, the pieces represent an essential element of celebrating the unit’s history and foster esprit-de-corps. Consequently the Managing Trustee considers the charity to hold heritage assets both for functional use and as an element of national history on behalf of the nation. Heritage assets acquired prior to 1 Apr 06 are therefore not capitalised on the balance sheet but a-description of those assets is disclosed as part of the notes - to the accounts. Heritage assets acquired after 1 Apr 06 where the purchase price is known and which exceed £500.00 are included in the balance sheet at acquisition value but are not depreciated.

k. Other Costs. Other costs are those costs not incurred in the undertaking of charitable activity in furtherance of the objects of the charity, i.e. the provision of facilities, recreational programmes or activities in furtherance of military efficiency. They are also costs incurred in the making of grants and donations, in the costs of generating funds, i.e. the costs incurred in trading or fundraising undertaken by the charity, or in governance costs.

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  1. Grants Made. (if total grants are over 5% of the charity’s total expenditure).

The charity made the following grants/donations:

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Grants to institutions
Name of institutions Purpose Total number of Total amount of
grants given grants paid
N/A—notabove 5% ofcharity’s |oP
totalexpenditure esTotal es
grants toinstitutions TNA| a
Grants to individuals
Purpose Total number of Total amount of
grants given grants paid Yo
N/A — not above 5% of charity’s total expenditure TJ...SH
Total{ NA
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3. Related Party Transactions & Remuneration and Expenses

Whilst the charity has a close working relationship with the Army, there are no transactions with the Army which require disclosure under SORP 2005. The only transactions made by the charity in favourof the unit are wholly attributable to the charitable activities of furthering military efficiency. The Managing Trustee is an officer or equivalent and fulfils the role as trustee in accordance with the applicable laws and regulations. No expenses have been paid to the trustee. In the event that expenses have been paid to the trustee these are disclosed under the Managing Trustee’s comments.

4. Analysis of Capital Property

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Fixtures, Motor vehicles Total
fittings &
equipment
£
£ £
Balance b/f £91 ,950.46 £0.00 £91 ,950.46 f
£4,008 £0.00 £4,008 ie
Sales & W/Os £0.00 /
Balance c/f £94£1,076.83881.63 £0.00£0.00 £94,881463£1,076.83/ |/
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5. Total Value of Investments by Category

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Carrying value (market value) at beginning of year
Add additions to investments at cost (investments purchased
Less disposals at carrying value (investments sold
Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of accounting period/audit
Carrying value (market value) at end of year
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.
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Breakdown of Market Values at

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Year End GPF/ Restricted Endowment Total value Income
Unrestricted during year #
Investments listed on a
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Investments held in unit trusts
_or other collective investment £0 £0 £0 £0 £0
schemes
Investments in subsidiary or
connected undertakings and £0 £0 £0 £0 £0 ?
companies
Securities not listed on a Zz
Cash held as part of the £0 £0 £0 £0 £0
investment portfolio
Total
List of Debtors
Date of Debt
See attached report Less than 3 months £18,316.83
Po
| More than 3 months £497.45 /f
Total £18,814.28
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6. List of Debtors

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Date of Credit
See attached report Less than 3 months £1,391.67_ /
P| More than 3 months Total £1,391.67
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8. Paid Employees ,
This year £ Last year £
[GrosswagespadC—“—s~C—s“‘“‘“‘(SSCUCdTCCULULCUEmployer’s National Insurancess paid .roUd| CUoOo Sf
Pension Contributions paid ee
Totalstaffcosts[- OC|
Give the number of employees who were engaged in each of the following activities:
Costs of generating funds ee ee ee
Charitable activities eeee
[Other —OCC(“‘®NUNSW Ss
Total 0 Td
No individual employee received a salary of over £60,000.00 ae
9. Governance Costs JL
Audit or independent examination fee
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10. Restricted/Endowment Funds SEE ATTACHED SOFA REPORT

Give details of the movements of the individual funds summarised in the restricted and endowment column of the Statements of Financial Activities (SOFA).

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A brief explanation as to the nature and purpose of the charity’s Restricted Funds is to be provided.
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R002 ENTS For the good and benefit of all Mess members R003 MOMENTO or the good and benefit of all Mess members R004 QUATERLY DRAW For the good and benefit of all Mess members R005 XMAS/SUMMER For the good and benefit of all Mess members Zz R014 RSM GRANT For the good and benefit of all Mess members ra R100 CHRISTMAS DRAW | For the good and benefit of all Mess members d

11. Heritage Assets.

Heritage assets that are owned by the charity but purchased/acquired prior to 1 Apr 06 are not included in the charity’s capital property value (see note 1,j). A list/description of these assets is below:

12. Declarations

All of the charity's commitments are provided for in the accounts.

No guarantees have been given to third parties.

The charity has not received any loans that are outstanding at the year-end and secured on assets.

The charity has not granted any loans to institutions or companies connected with the charity.

The charity did not make any ex-gratia payments during the year.

Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed. ,

The financial activities, assets and liabilities of all the charity’s branches or sections have been included.

The trustees have not changed the year end date or the length of the charity’s financial year.

The charity has no designated funds (if there are designated funds the reason for designation and when each designated fund is intended to be used by is to be stated in the Managing Trustee report).

All the charity’s operations are continuing operations and there were no operations discontinued or acquired during the year.

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No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance sheet date.

The charity has no intangible assets.

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There were no inter-fund loans outstanding at the balance sheet date.

None of the charity’s functional fixed assets have been re-valued during the year and the charity does not have a policy of revaluation of these assets.

The charity has no subsidiary companies.

The charity has no material fixed assets which have not been capitalised and included in the balance sheet.

No internal transfers have occurred out of restricted/endowment funds. In the event that a transfer has taken place, full details of the reason for the transfer are disclosed in the Managing Trustee’s comments.

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All investments held are investment assets in the UK unless otherwise stated.

Note: Where any of the declarations are not correct they are to be crossed out and details provided in the Managing Trustees comments.

Additional comments:

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Date: [6 Sul 2

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Signatur
Name
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Fund Manager (Regimental Accountant Scheme) / Account Holder (Audit Board Scheme)

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Managing Trustee’s Annual Report and Comments:

Unit: MAB2

Address: HQ Hereford Garrison, Stirling Lines, HEREFORD, HR4 7DD Charity name and Charity Commission/Regulator registered number: 1130105

Description of the charity’s trusts

This should include:

a. Details, including date if known of the charity’s governing document (e.g. trust deed, will, constitution etc); and

b. A brief explanation of the charity’s objects.

Where applicable, you may choose to give details of any specific investment powers of the charity.

Governing Document Service Fund Regulations
(e.g. Trust Deed, Constitution Dated 13 Jul 22
Constitution) Regimental Standing Orders
Queen’s Regulations		 ~
( )
~
Charter dated 13 Sep 23
Objects ofthe Charity The promotion ofefficiency oftheArmed Forces ofthecrown bythe provision and
support offacilities and activities for the efficiency and well-being ofservice
personnel.
Explain briefly howtrustees are elected orappointed and details ofany induction and trustee training
attended.
Trustee seiection Nominated at Mess meetings in accordance with Queen’s Regulations.
method
Trustee induction and Briefing given by IAandSFM as to the duties ofTrustees as perSFRs, Constitution,
training RSOs and QRs.
Explain aboutwhatthe
a briefsummary ofthe
objects.		 charity is trying to do and how it is going about it. You are only required to provideed
main activities and achievements ofthe charity during the year in relation to its		 ed
Summary of main To provide.a suitable Sergeants Mess for all SeniorNon-Commissioned Officers in
activities in relation to HQ Hereford Garrison.
the Charity’s objects
Summary of main’
achievements ofthe		 A number ofsuccessful functions provided throughout the year, maintaining morale
throughout the Garrison’s Senior Non-Commissioned Officers.
Charityduringtheyear

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Provide a brief review of the financial position of the charity. This should include the principal types of income.

Financial Review Income from Mess Subscriptions and Bar profit provide the basis for the operation of the fund in accordance with Mess Rules.

The Managing Trustee should give in their report a description of the following policies:

a. For the selection of investments for the charity. b. For determining the level of income reserves held, stating and explaining the level of reserves held.

C. Where grants are made by the charity, the selection of individuals and institutions who are to receive grants out of the assets of the charity.

‘. [Financialreserves policy[Ni i" ; investments selection Nil policy and performance of those investments.

Provide the name of all trustees/the Managing Trustee(s) during the report year.

Managing Trustee’s name/trustees’ names

— —
Public BenefitStatement Thisfund provides public benefit by assisting service personnel to more effectively
perform their roles within theArmed Forces ofthe Crown. Itdoes this by providing
welfare support within the Garrison. This assistance enables service personnel to
. face the challenges and danger associated with military service by developing and
co
Sony		 : maintaining teamwork; character; spirit; attitude and morale. As a result, thefund
promotes the efficiency oftheArmed Forces ofthe Crown by enhancing the British
Army’s capabilities to undertake the roles demanded of it including the defence of the
United Kingdom and its interests.
(I confirm that
Wales’s guidance on public benefitwhen deciding what activities the charity should
undertake.

*delete as appropriate. ‘ ** replace with wording appropriate to activities of fund e.g. ‘providing and supporting mess facilities and social activities’; or ‘ providing and supporting sporting and adventure training activities.’

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Additional comments (include any declarations which were not correct (Pg 11-13)):

a. With no change to the financial year end, this audit period covers 1 Apr 24 to 31 Mar 25.

b. The Internal Auditor (IA) and Senior Fund Manager (SFM) have continued to provide sound advice and guidance to the Fund Managers (FMs) during this audit period, and direction given by the Regimental Accountant (RA) and IA has been followed.

c. All members of the RA Scheme are reminded of the need to carry out their respective duties diligently and in accordance with SFRs.

d. It is encouraging to see the Mess making a permissible profit, and that funds relating hereto are being put to good use by way of Mess events, achieving the overall aim of the Charity.

e. Total income for the year is £363,230.91, and therefore, MAS-A will be contacted for External Audit again this year, ensuring compliance with the Charity Commission.

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Date: \6 A er
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Signature
Name
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Appointment Commanding Officer
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Internal Auditor’s/Audit Board Report

  1. IMWe have examined the books of account and records from which the final accounts were prepared and have obtained all the information and explanations that were necessary for the purpose of my/our internal audit.

  2. MWe certify that end of period checks have been conducted in accordance with Service Funds Regulations. 3. Subject to the observations given below | am/we are satisfied that proper books of account have been kept and that the final accounts give a true and fair view of the results of transactions over the period and of the state of the Fund’s affairs as at the date of the balance sheet. Subject also to my/our observations I am/we are satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists. 4. lAWe have stamped and signed the original books of account and the original records I/we have checked. All vouchers relating to this account period have been cancelled.

  3. *lMWVe have made the following observations whilst carrying out the internal audit:

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d. | have read and agree with Fund Manager’s comments.

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Date: \a\ eles
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Signature
Name
. Appointment RAO
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Comd/SO2 SPS — Independent Examiner’s Report on the Accounts, and Comments

a

Respective Responsibilities of Trustees and Examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees | consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed. It is my responsibility to: a. Examine the accounts (under section 43(3)(a) of the Act). b. Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act). , c. State whether particular matters have come to my attention. ;

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a me 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention (other than that disclosed overleaf*):

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a. Which gives me reasonable cause to believe that in any material respect the requirements: (1) To keep accounting records in accordance with section 41 of the 1993 Act: (2) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act: , have not been met. .

b. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. -

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Comd/SO2 SPS -— Independent Examiner’s Report on the Accounts, and Comments

Disclosure Section (Only to be completed if the examiner needs to highlight material problems/discrepancies)

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

)

Comd/SO2 SPS Comments

Independent Examiner's Signature

Name Maj

Date:

. Appointment SOQ2 AGC (SPS)

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |ae| |Paxton+|Statement ofFinancial Activities as at|ay|3/2025||Pagea1 of 1| |Printed:|02/04/2025| |MaSERGEANTS|MESS| |Unrestricted/|Restricted|Endowment|Total Funds||Previous Period| |Designated/GPF|Funds|Funds|Total Funds| |Funds| |Incoming Resources|a|~~| |Activitiesoluntary for Income Generating Funds|31,125.403,435.00/|19,52%500.00|0.000.00|50,652.903,435.00|24,302.502ire|a| |nvestment Income|0.00|0.00|-|0.00|0.00|0.00|-| |Income Resources from|/\,|Sf|.|2| |haritable Activities|150,034.13||©|159,108.88|||0.00|309,143.01|307,9|‘Ag| |Other Incoming Resources|0.00%|0.007 ||0.00|7200|0.00| |otal Incoming Resources|184,50453|||178,63668|||[0.00]|||(|———363,230.91|335,875.98| |Resources Expended|Cost|of|}| |enerating Funds|/|#| |Investment Management|Costs|78.41|0.00|0.00|78.41|65.49||| |osts of|Generating Funds|5 WA|0.00”|0.00|0.00|wee| |haritable Activities|152,176.|150,40)|£10|0.00|302,578.40|293,209.65| |overnance Costs|924|VW“|0.007|0.00|924.17|197s| |rants and Donations|50.007|16,395,453|0.00|16,445.53|23,3353| |Other|Costs|6,782.24||0.00"|0.00|6,782.24|14,3 19-58| |otal Resources Expended|160,01%52||166,797.23||(0.00_||326,808.75|||331,723.69|| |et Incoming/Outgoing|Z|Wg| |Resources Before Transfers|24,583.01|11,839,)|36,422.16|4,152.29| |ransfers|WA| |ross|transfers|between|funds|/| |internal|transfers)|0%|0.00|-| |INet Incoming|resources|before|J.|ig| |holding gains and losses|24,583.01|11,83° 15|36,422.16|452.29| |Holding|Gains/Losses|[| |ains|on revaluation|of the| |harity's|fixed assets|0.0.|0.00||~|0.00|0.00|0.00| |nrealised Gains/Losses|on|oA|en| |investment assets|0.00|000|0.00|0.00|_~|0.00| |INet Movement|in Funds|24,583.01|11,839.15||___—-0.00:-||_36,422.16|4,152.29| |Reconciliationotal funds brought forwardof Funds|wa|s| |from previous year|136,208.25|86,248.62|2225456.87| |otal funds carried|forward|||160,791.26|98,087.77,|.0.00||258,879.03|||

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Paxton+

-Cegactre wit CL; Seley = > Elo

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| 2025 A
| , fj
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Paxton+ Paxton+ . BalanceSheet-March2025 BalanceSheet-March2025 2025 2025 2025 Page 1of 2
Printed;02/04/2025		 Page 1of 2
Printed;02/04/2025
SERGEANTSMESS
MAB2
7
March 2025
Endof		 oflastyear
FixedAssets		 f
/Bala
e
/
; 91,950.46
91,950.46
eenee eeeee
99,771.78
0.00
43,473.36
8,278.78
151,523.92		 CAPITALPROPERTY
TotalFixedAssets
Current Assets
peeweeeee eeeeeeneeen
CENTRALBANK
CASH(NOT USED)
DEBTORS
STOCKONHANDBAR
TotalCurrentAssets		 ; ¥ /
j
/		 ff
f
/
f
/
jf		 /
(4881.63
/
Lo
137,078.54
000
ne a
8,881.		 VA
94,881.63
=<
164,7744
1
243,474.38 TotalAssets / : 259,655.94
; Liabilities
/
17,004.68 CREDITORS
/
3,483.60 VATCONTROL
/
529,23 VATPAYABLE
/
(21,017.51) TotalLiabilities
/
222,456.87
TotalAssetsMinusLiabilities
;
TotalFunds
f
86,248.62 Total RestrictedFunds
0.00
TotalEndowment Funds
0.00
TotalDesignated/Funds
136,208.25 AccumulatedTrading&GPF
222,456.87“/
/ 1.8 MAY2025)

Paxtont+

Balance Sheet - March 2025

Printed: Page02/04/2025 2 of 2 SERGEANTS MESS

/

MAB2

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End of last year
Balance /
Funds Analysis /.
mepewenenene-—manietties /
Designated Funds
0.00
0.00
Restricted Funds yf
9,479.67 ENTERTAINMENTS #. 18,72532%,
40,110.10 MOMENTO FUND 43,242.07
4,861.24 QUARTERLY DRAW / 1,2239/,
22,700.00 SUMMER / XMAS BALL / 27,5773/
168.43 RSM GRANT / 1,593.08/
8,929.18 CHRISTMAS DRAW ff 5,725.9
ceiereat mee merce / Seeeeeeewcenene
86,248.62 /FA 98,087.77 ’
Endowment Funds /
0.00
0.00
Trading and General Purpose unds ;
6,790.89 Trading surplus 6,164.68
0.00 Non Primary Purpose trading surplus 0.00
_ (8,320.70) General Purpose Fund surplus 18,418.33
(1,529.81) Trading & GPF ome 24,501
137,738.06 Balance at last balance sheet ee
136,208.25 Accumulatedny & GPF 160, -—
: 222,456.87 Grand total 258 5760
Signature of A/C Holder/Fund Manager
ite anceeceenncecece ennnnnnecnemennnnnnnnn
' Signature of Managing Trustee ,
Date --------n--nnnenn en en
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||||||||| |---|---|---|---|---|---|---|---| |Paxton+|Income & Expenditure|- March 2025|Page 1 of 1| |P|DCB|4|Printed: 02/04/2025|[Pal]| |MAB2|ra|an|/|SERGEANTS MESS| |March 2025|ff|SL| |;| |ho|Turnover this month|Turnover year to date| |os TOF GOODS SOLD||| |i|TRADOPEN|ING|TRADING STOCKSSTOCK PURCHASES/RT-|709.650.00|/|53,228.89°sane| |/|709.65|61,507.67| |(A)| |Value of|goods disposed at cost|/|wu|:| |WRITE OFF|55.36|/|1,059.76|-| |MESS GUESTS|.|0.00/|0.| |TRADING COST ITEMS|0}|0|[a]| |Value of|closing stock at cost’|-1,075/40|ed| |(B)|i|-1,020.04|9,941.45| |COST OF GOODS SOLD (A - B) = (C)|/|1,729.69|51,566.22| |INCOME|FROM SALES|/.| |2,026.92|63,580.73| |SALES|{| |INCOME|FROM|SALES|/|)|2,026.92|63,580.73| |SURPLUS|/| |Income from sales (TotalWA| |Deduct|cost|of goods|sold|(Votal from C)| |SURPLUS|/|(E)|297.23|12,014.51| |Gross profit is therefére:|:|17.18 %|23.30 %| ||| |E|x|100||!|%| |TRADIN|‘EXPENSES|45.00|es| |NET SURPLUS (F)|252.23|syst| |/| |Total|Percentage|is therefore:|14.58 %|1145 %| |F|/x|100|%|||0|a|be| |i a|||yer|Ww|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Paxtont|Fund Return Summary as at 31/03/2025|Page|Yof 1| |#|Printed: 02/04/2025| |MAB2|/FA|cara|a|S MESS| |Balance b/fwd|Income|Transfer In/|Transfer Out|Expenses|Closing| |-|R001 DO|NOT USE|0.00|0.00 Z|0.00|0.00|0.00|Cae| |R002 ENTERTAINMENTS|9,479.67|41,896.25/|0.00|0.00|32,650.60|pore|il| |R003 MOMENTO FUND|40,110.10|19,527.50|0.00|0.00|16,395.53|43,242.| |R004 QUARTERLY|DRAW|4,861.24|12,826/00|0.00|0.00:|16,463.25|1223.99| |R005|SUMMER/XMAS BALL|22,700.00|76,058.13|0.00|0.00|71,180.75|27,577.38| |R006 STAFF FUND|0.00|7|0.00|0.00|0.00|0.00|0.00| |R007 DO|NOT USE|0.00|i|0.00|0.00|0.00|0.00|0.00| |R014 RSM GRANT|168.43|/4,000.00|0.00|0.00|2,575.35|1,593.08| |R100 CHRISTMAS DRAW|8,929.18|/ 24,328.50|0.00|0.00|27,531.75|ee| |R101 DO NOT USE|0.00 /|0.00|0.00|0.00|0.00|0.0| |R102 DO|NOT USE|0.00|0.00|0.00|0.00|0.00|0.00| |R103 DONOT USE|0.00|0.00|0.00|0.00|0.00|0.00| |R104 DONOT USE|0/00|0.00|0.00|0.00|0.00|0.00| |R105 DO NOT USE|/.00|0.00|0.00|0.00|0.00|0.00| |R106 DO NOT|USE|/ 0.00|0.00|0.00|0.00|0.00|0.00| |R107 DO NOT|USE|/|0.00|0.00|0.00|0.00|0.00|0.00| |R108 DO NOT|USE|/|0.00|0.00|0.00|-|0.00|0.00|0.00| |R109 DO|NOT USE|/|0.00|0.00|0.00|0.00|0.00|0.00| |R110 DO|NOT|USE|y|0.00|0.00|0.00|0.00|0.00|0.097| |R111R112 DONOT VAT|REFUND USE (DO NOT|U//|0.000.00|0.000.00|0.000.00|0.000.00|0.000.00|foo00| |Total Restricted Funds|/|86,248.62|178,636.38|0.00|0.00|166,797.23|98,087.77|

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[ns 1 of3 : Prin ed: 02/04/2025 // SERGEANTS MESS

\

Trial Balance

Paxton+

MAB2
-
Balancedatetoendof
Allnominalcodes
Withoutcostcentre
A\CCode
F300
/400
(/2500
860
3680
Bi00
#750
160
.
900
5998
R002
7603
604
Kos
iia
whoo		 ofMarch2025
/
codesshown
Name
CAPITALPROPERTY
STOCKONHANDBAR
DEBTORS
CENTRALBANK
CASH(NOT USED)
CREDITORS
VATCONTROL
VATPAYABLE
ACCUMULATEDGPF
SUSPENSEACCOUNT
ENTERTAINMENTS
MOMENTOFUND =/
QUARTERLYDRAW /
SUMMER/XMASBALL
RSMGRANT
f
CHRISTMASpaw
:
;
/
/		 /
‘/
/
Balance
/
94,88wa
/
8,881. Pa/
/j
18,814.28
if
/
/
0.00
1391/67
.
Vk:
rsa
275603
/589.47
/
-136,208.25
—/
0.00,
/
/
-18,725.3
4200.91,
-1,223,99
nsnS
15937"
-5,725.93
261,637.08
-237,054.07
Oe
;
24,583.01
.
/
/		 Z
/
/
;
/
/
/
/		 RAO
/
18MAY20

i

==> picture [532 x 752] intentionally omitted <==

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||||||| |---|---|---|---|---|---| |Trial Balance|Page 2 of 3| |Printed:|02/04/2025| |Paxtont| |MAB2|SERGEAIS MESS| |A\C Code|Name|Balance|Month Movement| |Go0l|DONATIONS|-9,951.23|0.60| |G002|VAT REFUND|0.00|.|0.00|-354.93| |G004|UTILITIES & SERVICES|-1,738.32| |G005|INCOMEACCOM-CASUAL|.|435.85|/|-89.98| |G006|MESS HIRE|.|-19,000.00%|0.00| |f|.| |G049|. INCOME (SHADOW|0.00|0.00| |G051|CODE)WMACHINE & DRIER|3,435.00|-259.00| |MAINTS|/.|.| |G150|SUBSCRIPTIONS|Fa|-56,907.25|-4,619.25| |©|18,691.51|-1,852.92| |G152|MESS BILL MESSING| |e|-10,854.64|0.00| |-G200|POSAC CREDIT| |G299|INCOME (SHADOW|90|0.00| |CODE)|||||/| |G399|INCOME (SHADOW|/|0.00|0.00| |:|CODE)|.|: /| |G401G500|TRANSFERSBANK CHARGES IN|ri//|78.410.00|;|0.006.50| |G600|SUBSCRIPTION REFUND|/|635.00|12.75| |G601|MAINTENANCE|/|2,114.44|71.58| |G602|MESSING|;J|21,077.46|1,965.32| |G603|RSM ENTERTAINMENTS|8,000.00|0.00| |G604|EXPENDABLE PROPERTY|1,613.62|381.09| |G605|MESS FUNCTIONS|47,211.86|0.00| |G606|POSAC DR|/|13,633.80|711.32| |G607|PMC MONTHLY|474.47|38.75| |G608|ALLOWANCECASUAV|ACCOM|0.00|0.00| |G749|EXPENDITURE (SHADOW|0.00|0.00| |G750|CODE)INSURANCE|.|819.84|0.00| |G751|SQUARE FEES|104.33|0.00| |G753|STATIONERY|0.00|0.00| |.| |G770|/DONATIONS|0.00|.|0.000.00| |:|0.00| |G772|i|FLOWERS|/ WREATHS|50.00| |G799|'|EXPENDITURE (SHADOW|0.00| |G800|CODE)SKY|1,572.95|139.00| |.|SUBSCRIPTIONS/REPAIRS| |.| |G801|PROPERTY|1,076.83|1,076.83| |G803|DEPRECIATIONBT SPORT|0.00|0.00| |G804|MESS GUESTS|0.00|0.00|

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Paxtont

|

Paxtont+
MAB2		 TrialBalance
.		 TrialBalance
.		 TrialBalance
.		 TrialBalance
.		 Pe
/		 Page3of3
titer02/04/2025
SERGEANTS MESS
A\CCode
G805
G806
G807
G808
G809
G814
G816
G817
G830
G831
G850
G851
G890
G899
G900
TO01
T002
T003
T004
T005
T006
T007
T008
T740		 Name
TEA&TOAST
TVLICENCE
NEWSPAPERS
PRS&PPL
XMAS
DECORATIONS/TREES
W/MACHINE&DRIER
MAINTS
STOCKWRITEOFF
FRAMING&ENGRAVING
MESSDECORATING /
IMPROVEMENTS
_ PROJECTLABA
HISTORCIAL VATFINE
/
VATB760LEGACYERROR
MESSBILLWRITEOFF
EXPENDITURE(SHADOW
CODE)
f
TRANSFERS OUT/
.
/
OPENINGTRADING
STOCKS
i
TRADINGSTOCK
PURCHASES/RTNS
CLOSINGTRADING
STOCKS /
WRITEOFF
MESSGUESTS
[
TRADINGCOSTITEMS
TRADINGEXPENSES
;
SALES
ALESDISCOUNTS		 / Fi Balance
0.00
169.50
0.00
1,249.89
if
f
78.00 /
/
0.00/
J
1,059.76
-
190.00
f
/1,296.31
0.00
000
0.00
89.00
0.00
0.00
8,278.78
53,228.89
0.00
0.00
5,849.83
0.00		 fe
y
/
f
-8,881.69
-1,059.76
-63,580.73		 Month Movement
0.00
0.00
1750 GIVEN
/ PURCHASEDISCOUNTS
/
TAKEN
/
 0.00
169,952.97
24,583.01		 -194,535.98
_/		 0.00
6,288.55
-9,258.36
-2,969.81

é

Paxtont

Income and Expenditure - All Consolidated - March 2025 Ve 1 of 4 Jes ~ow SD SERGEANTS4 ted: 02/04/2025 MESS

MAB2

.

March 2025
Turnoverthismonth Turnoveryearto date
GPFAnalysis
Income
VoluntaryIncome
ActivitiesforGeneratingFunds
Investment Income
IncomeResourcesfromCharitableActiviti
OtherIncome
TotalIncomeexcludingtransfers		 444
1
i
0.00
9/499.09
FA
0.00
/ 9,203.00
/		 31
3,435400
0.00
150,03443
a
184,594~
Expenditure
wee
eoee
InvestmentManagementCosts
Costs ofGeneratingFunds
CharitableActivities
Governance Costs
GrantsandDonations
OtherCosts
TotalExpenditureexcludingtransfers		 / 6.50
0.00
4,955.50
0.00
0.00
1,271.19
6,233.19
InternalTransfers 0.00 0.00
Gains onrevaluation offixed assets : 0.00 0.00
Unrealisedgains/lossesoninvestment
GPFIncome OverExpenditure		 asse 0.00
2,969.81		 vA
a a 1
48MAY)

Printed: Page02/04/2025 2 of 4 SERGEANTS ME

Paxtont

Income and Expenditure - All Consolidated - March 2025

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;
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MAB2
Turnover this month Turnover year to date
Restricted Fund Analysis fe
Income
993.75 x 19,527.50
Voluntary Income
Activities for Generating Funds 0.00 ‘ 0.0 0
Investment Income
Income Resources from Charitable Activiti 13,821.25 / 159,107-88
0.00 Fi 0.00
Other Incoming Resources ween nen e een f/f penne eoeen n=
:
Total Income excluding transfers 14,815.00 Fi 178,63Ke
/ .
Expenditure
Investment Management Costs 0.96 0.00
Costs of Generating Funds 9/00 : 1 ie
Charitable Activities - 3,308.50 150,401470
0.00 . oo
Governance Costs 347.25 . 16,395.
Grants and Donations
Other Costs
0.00 a
‘Total Expenditure excluding transfers 3,655.75 166,797.23
Internal Transfers
0.00 oa
Restricted funds IncomeOver Expenditure / 11,159.25 11,839.15
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_

’ Paxtont

Income and Expenditure - All Consolidated - March 2025

Printed‘Phe02/04/2025 3 of 4 SERGEANTS MESS

MAB2

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|||||| |---|---|---|---|---| |Turnover|this month|Tumfover|year to|date| |4|.| |Designated|Funds Analysis| |Income| |0.00|/|0.00| |VoluntaryActivities forIncome Generating Funds|0.0|0.00| |Investment Income|00|0.00| |Income Resources from Charitable Activiti|{0.009.00|—|0.000.00| |Other|Incoming Resources| |Total Income excluding transfers|0.00|0.00| |Expenditure| |Investment Management Costs|||0.00|0.00| |Costs ofGenerating Funds|0.000.00|:|0.000.00| |CharitableGovernance Activities Costs|on|0.000.00|0.000.00| |Grants|and|Donations|0.00|0.00| |Other|Costs| |Total Expenditure excluding|transfers|) J|0.00|0.00| |0.00|0.00| |Internal|Transfers|;| |.|0.00| |Designated funds Income Over Expenditur|/|0.00|

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Paxtont+

\

Income and Expenditure - All Consolidated - March 2025

Printed: Page02/04/2025 4 of 4 SERGEANTS MESS

MAB2 -

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||||| |---|---|---|---| |Turnover this month|F Turnover year to date| |EndowmentIncome|Funds Analysis|Vi| |Voluntary Income|000|0.00| |Activities|for Generating Funds|/i.00|0.00| |Investment Income|0.00|.|0.00| |Income Resources|from Charitable Activiti|0.00| |Other Incoming Resources|0.00|0.00| |Total Income|excluding transfers|0.00|0.00| |Expenditure| |Investment Management Costs|0.00|.|0.00| |Costs of Generating Funds|0.00|~|0.00| |Charitable Activities|0.00| |Governance Costs|0.00|0.00| |Grants and Donations|0.00|0.00| |Other Costs|0.00|0.00| |Total Expenditure excluding transfers|0.00|0.00| |Internal Transfers|ri|0.00|0.00| |Endowment funds Income Over Expendity’|0.00|0.00|

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