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← Hq Hereford Garrison Officers' Mess

2025-03-31-accounts

Service Non Public Funds Final Accounts, Army Form N1514 Managing Trustee’s Report, Internal Audit (Rev 11/09) Board Report and Independent Examiner’s Report (SORP 2005 compliant) Regimental Accountant Scheme

Unit MAB1 Address STIRLING LINES, HEREFORD, HR4 7DD In respect of OFFICERS MESS Fund/Charity the Charity Commission/Regulator registered 1130112 number For the period from 01 APR 2024 to 31 MAR 2025

Managing Trustee(s) during the period:

From 01 APR 2024 to 31 MAR 2025 Name LT COL MACRAE
Fund Manager(s) during the period:
From 01 APR 2024 to 31 MAR 2025 Name MAJ D GARD
Internal Auditor(s) during the period:
From 01 APR 2024 to 31 MAR 2025 Name CAPT S CALLABY AGC(SPS)

Associate Auditor(s) during the period:

Regimental Accountant(s) during the period:

From 07 MAR 2025 to 31 MAR 2025 Name CPL J FITZPATRICK AGC(SPS)
From 18 MAY 2024 to 07 MAR 2025 Name MR B GIGG(E1)
From 01 APR 2024 to 18 MAY 2024 Name CPL N AMO AGC(SPS)

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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.

c. 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.

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:

Furniture, fixtures and equipment - Straight Line over a period of 2 – 10 years. Motor vehicles - Straight Line over a period of 2 – 10 years.

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.

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i. Funds Accounting. Funds held by the charity are:

(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.

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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.

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

The charity made the following grants/donations:

Grants to institutions

rants to institutions
Name of institutions Purpose Total number of
grants given		 Total amount of
grants paid
N/A
Total grants to institutions
rants to individuals
Purpose Total number of
grants given		 Total amount of
grants paid
N/A
Total

Grants to individuals

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 favour of 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

Fixtures,
fittings &
equipment
£		 Motor
vehicles
£		 Total
£
Balance b/f £337,781.95 £0 £337,781.95
Purchases £0 £0 £0
Sales & W/Os £0 £0 £0
Depreciation £0 £0 £0
Balance c/f £337,781.95 £0 £337,781.95

5. Total Value of Investments by Category

Value £
Carrying value (market value) at beginning of year £0
Add additions to investments at cost (investments purchased) £0
Less disposals at carrying value (investments sold) £0
Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of
accounting period/audit)		 £0
Carrying value (market value) at end of year £0

Breakdown of Market Values at

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Year End GPF/
Unrestricted		 Restricted Endowment Total value Income
during year
Value £ Value £ Value £ Value £ Value £
Investment properties £0 £0 £0 £0 £0
Investments listed on a
recognised stock exchange		 £0 £0 £0 £0 £0
Investments held in unit
trusts or other collective
investment schemes		 £0 £0 £0 £0 £0
Investments in subsidiary or
connected undertakings
and companies		 £0 £0 £0 £0 £0
Securities not listed on a
recognised Stock Exchange		 £0 £0 £0 £0 £0
Cash held as part of the
investment portfolio		 £0 £0 £0 £0 £0
Other investments £0 £0 £0 £0 £0
Total £0 £0 £0 £0 £0

6. List of Debtors

Debtor Date of Debt Amount
SEE ATTACHED 31-MAR-25 10,012.04
Total 10,012.04

7. List of Creditors

Creditor Date of Credit Amount
SEE ATTACHED 31-MAR-25 1,102.29
Total 1,102.29

8. Paid Employees

. Paid Employees
This year £ Last year £
NIL
Total staff costs
ive the number of employees who were engaged in each of the following activities:
This year Last year
Costs of generating funds
Charitable activities
Other
Total £0 £0

Give the number of employees who were engaged in each of the following activities:

No individual employee received a salary of over £60000.00

  1. Governance Costs
This year £ Last year £
Audit or independent examination fee £0 £0

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10. Restricted/Endowment Funds

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

Fund Name Fund Bal
B/F		 Incoming
Resources
for period		 Outgoing
Resources
for period		 Transfer
s		 Gains and
Losses		 Fund Bal
C/F
R001
ENTERTAINMENTS		 £35,429.01 £41,080.00 £28,572.65 £17,500 £4,992.65 £30,436.36
R003 GARDEN
AND
IMPROVEMENTS		 £5,594.62 £6,576.05 £7,974.97 £0.00 £1,398.92 £4,195.70
R004
PRESENTATION
FUND		 £29,746.11 £11,741.04 £5,013.50 £0.00 £6,727.54 £36,473.65
R005 SILVER £4,946.86 £464.40 £118.22 £0.00 £346.18 £5,293.04
R006 BIANNUAL
FUNCTIONS		 £3,898.45 £137,830.79 £166,729.24 £25,000 £3,898.45 £0.00
R008 CO MAB1 £0 £2,000 £916.00 £0.00 £1,084.00 £1,084.00
R009 CO MAB2 £482.87 £1,523.34 £1,357.84 £0.00 £165.50 £648.37
R010 CO MAB12 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
R300 POSAC £-377.04 £6509.40 £6,346.27 £0.00 £71.60 £305.44

A brief explanation as to the nature and purpose of the charity’s Restricted Funds is to be provided.

Name of Restricted
Fund		 Purpose of fund
R001
ENTERTAINMENTS		 To provide entertainment throughout the year and to enhance functions
R003 GARDEN AND
IMPROVEMENTS		 For improvements to the mess and gardens for comfort and aesthetic
appeal
R004 PRESENTATION
FUND		 For presentation to mess members on leaving the mess
R005 SILVER For maintenance of Mess silver
R006 BIANNUAL
FUNCTIONS		 Only used for Summer and Christmas functions
R008 CO MAB1 Used for hosting by MAB1 personnel.
R009 CO MAB2 Used for hosting by MAB2 personnel
R010 CO MAB12 Used for hosting by MAB12 personnel
R300 POSAC Used as means of controlling the debit and credit following stick checks.

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:

NIL

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.

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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.

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

The charity has no intangible assets.

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.

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:

  1. Debtors. I will continue to chase debtors via the mess treasurer and ensure further reduction of mess debt. We have reduced the debt by £2,407.33 to £10,012.04.

  2. Mess bills. We are under ESS for control of mess bill and have 120 day policy for debtor to be passed over. I continue to monitor and will chase in line with debtors above.

  3. Property Checks. A lack of workforce and the sheer scale of the issue has hindered progress here. A new PM is to be appointed at the next mess meeting due to previous member leaving. The property is now being monitored by another appointment but will be 2IC by the prop member when appointed. This work is again under review and I understand the significance of the task in hand.

Signature Name CAPT E DARLINGTON Appointment RCMO

Date:

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Managing Trustee’s Annual Report and Comments:

Unit: MAB1

Address: MAB1 RHQ, Stirling Lines, HEREFORD, HR4 7DD

In respect of the OFFICERS’ MESS

Charity name and Charity Commission/Regulator registered number: 1130112

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
(e.g. Trust Deed,
Constitution)		 Service Fund Regulations
Constitution dated 01 Mar 16
Regimental Standing Orders
Queens Regulations
Objects of the Charity The promotion of efficiency of the Armed Forces of the crown by the provision
and support of facilities and activities for the efficiency and well-being of
service personnel.

Explain briefly how trustees are elected or appointed and details of any induction and trustee training attended.

Trustee selection
method		 Managing Trustee selected on appointment as Commanding Officer.
Trustee induction and
training		 The Managing Trustee has attended the Commanding Officer (Designate)
Course. The Senior Fund Manager is required to complete the FM e-learning
Course which is hosted on the DLE within 1 month of assuming the appt.

Explain about what the charity is trying to do and how it is going about it. You are only required to provide a brief summary of the main activities and achievements of the charity during the year in relation to its objects.

Summary of main
activities in relation to
the Charity’s objects		 For the good and benefit of Hereford Garrison Officers and to facilitate
functions and events through subscriptions from mess members.
Summary of main
achievements of the
Charity during the
year		 Main achievements for Yr 24-25 were the summer and winter functions. We
acknowledged the RAOs view that we were almost unsustainable and need
to create more revenue / not use so much GPF on functions.

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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 The balance sheet gives a clear indication of the financial position of the
Mess. This year the Mess had an increase of funds of£5,877.76.

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

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.

Financial reserves
policy		 Not applicable
Investments selection
policy and
performance of those
investments.		 Not applicable

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

Managing Trustee’s
name/trustees’ names		 LT COL J MACRAE
Serious Incidents Nil
Public Benefit
Statement		 The 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 :
a. Providing and supporting mess facilities and social activities.
b. Providing and supporting sporting and adventure training activities
This assistance enables service personnel to face the challenges and
danger associated with military service by developing and maintaining
teamwork, skills, fitness, confidence, character, spirit and attitude and
morale*. As a result, the fund promotes the efficiency of the Armed Forces
of the Crown by enhancing the British Army’s capability to undertake the
roles demanded of it including the defence of the United Kingdom and it’s
interests.

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I confirm that I have paid due regard to the Charity Commission of England and Wales ‘guidance on public benefit when 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.

Additional comments (include any declarations which were not correct (Pg 10-12)):

A good set of accounts with reduced errors in the GPF. A renewed effort and a complete plan of action must be taken to assess the scale of the property and its category (capital vs heritage). Another year of profits is another added bonus, and I would expect this to grow further in the coming year with the joint mess summer functions now being a sole function providing less overheads.

Signature Name LT COL J MACRAE Appointment Commanding Officer

Date:

10

Internal Auditor’s/Audit Board Report

  1. I ~~/We~~ 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. *I ~~/We~~ certify that end of period checks have been conducted in accordance with Service Funds Regulations.

  3. Subject to the observations given below I 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. *I ~~/We~~ 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.

  6. *I ~~/We~~ have made the following observations whilst carrying out the internal audit:

  7. a. Previous observations have been actioned (list those observations outstanding)

Nil

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m. Transfers.

n. Trading profit.

Date:

Signature Name CAPT S CALLABY AGC(SPS) Appointment RAO

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

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:

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 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 I 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*):

(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

Date: 16/12/2025___

Independent Examiner’s Signature Name _Maj Phil Carter____ Appointment SO2 SPS 160X

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