**REGISTERED CHARITY NUMBER: 1130218** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022** ## **FOR** ## **THE OFFICERS' MESS CTCRM** Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP **THE OFFICERS' MESS CTCRM** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|17| **THE OFFICERS' MESS CTCRM** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022** The trustees present their report with the financial statements of the charity for the year ended 31 January 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The fund exists for the collective benefit of the Officers of the Unit, to provide the appropriate facilities to enhance the military and individual skills of all mess members. The objects of the fund are for 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. ## **Significant activities** The fund carries out its objects by: Providing and assisting service personnel to more effectively perform their roles within the Armed Forces of the Crown by providing and supporting social activities, sporting and adventure training activities and associated facilities. This assistance enables service personnel to face the challenges and danger associated with military service by developing and maintaining their teamwork; skills; fitness; confidence, character, spirit, attitude and morale. As a result the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the capability of the Royal Marines to undertake the roles demanded of it including the defence of the United Kingdom and its interests. Income to the Charity is derived from various grants, rebates, surpluses from the bar and occasional donations. This income is sufficient to meet the demands of the various activities and assist the organisation to carry out the individual and/or group activities to assist in team building. This has been demonstrated by the many varied grants to groups and individuals to pursue activities and in doing so have enhanced military efficiency, improved moral and enhanced the general welfare of the beneficiaries of the fund. In making those grants the management has considered the impact on the fund/account and where necessary has designated the amounts shown in the accounts to be carried over to the following year which represent the amounts allocated but not yet spend. The activities of the charity in the form of social and occasional sporting events are accounted for by means of designated and restricted funds. The management find that by using these funds to analyse the income and expenditure, it can control the various projects with more ease for current and future charitable objects. ## **Public benefit** In accordance with the requirements of the Charities Act 2011 and the associated Charities (Accounts and Reports) Regulations 2008, the trustee confirms that he has complied with his duties to have due regard to the guidance on public benefit as published by the Charity Commission, in exercising his powers and duties in the year under review. ## **Grantmaking** The policy of the Trustee is to manage the Fund's affairs with prudence taking into consideration the long term as well as a short term view of the fund, whilst expending the income in accordance with the purpose laid down in the Fund's Charter. Grants to groups and individuals are made within the bounds of the charter. Fund meetings are held monthly when it is practically possible where the management committee will consider bids and applications to the fund. Any bids falling outside the bounds of the charter are not normally approved unless they are within the spirit of the aim of the fund charter. Page 1 **THE OFFICERS' MESS CTCRM** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022** ## **FINANCIAL REVIEW** ## **Investment policy** The Trustee has the power to invest in such assets as he sees fit within the restrictions of the Investment policy laid down in Service Fund Regulations Chapter 8. The Trustee's aim is to invest all funds surplus to immediate requirements in interest bearing accounts to maximise the returns. However, due to the ongoing phased refurbishment plans for CTCRM's Officers' Mess and the wider financial position of the charity there are currently not sufficient surplus funds to invest. ## **Overview** The charity is maintaining a steady income and expenditure flow and across the accounting period the fund has operated as a going concern with sufficient monies available to provide for the day to day and future activities. The decrease is principally due Covid-19 impact and restrictions. The Statement of Financial Activities reports reduced income compared to the last pre Covid-19 financial year, for a second year. Expenditure has increased as the mess had more functions when Covid-19 restrictions eased from summer 2021. The Trustee is satisfied with the performance of the fund over the last accounting period and considers that expenditure has been within the provisions of the charter of the fund. ## **Reserves policy** The Trustee's policy is to maintain a sufficient level of reserves to provide a stable base for the Charity's continuing activities. A sufficient level of reserves is considered to be four months expenditure to ensure the Charity would continue to function normally while evaluating future options. Four months expenditure would be approximately £67,000. At the balance sheet date the Charity had free reserves (total unrestricted funds less functional fixed assets held within the unrestricted funds) of £92,819. The Trustee therefore considers that the current level of free reserves is appropriate. ## **FUTURE PLANS** The charitable objectives for the forthcoming year are to: - Provide the appropriate amenity facilities for the members of the Officers Mess. - Make appropriate grants and to maintain and enhance the performance of the personnel within the organisation. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, its Charter, and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** The Commanding Officer of CTCRM is the sole Managing Trustee in line with current service regulations. The Trustee is therefore selected by appointment from within the Royal Marines and will generally change at regular intervals. ## **Organisational structure** The Trustee has delegated the day to day running of the account to nominated representatives from within the unit organisation. Committee meetings are held on a frequent basis and have been structured to provide a wide representation of members to represent the best interests of the Charity. However, all decisions are minuted and approved by the Trustee as laid down within the charter. ## **Induction and training of new trustees** Trustees are inducted by appointment and will have received training in account management in accordance with Service Fund Regulations and whose duties are laid down in Queens Regulations. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1130218 Page 2 **THE OFFICERS' MESS CTCRM** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022** ## **Principal address** Commando Training Centre Royal Marines Exmouth Road Lympstone Exmouth Devon EX8 5AR ## **Trustees** Lt Col C D R Samuel ## **Independent Examiner** Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP ## **Bankers** Barclays Bank plc Exmouth Devon Approved by order of the board of trustees on 1 June 2022 and signed on its behalf by: Lt Col C D R Samuel - Trustee Page 3 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE OFFICERS' MESS CTCRM** ## **Independent examiner's report to the trustees of The Officers' Mess CTCRM** I report to the charity trustees on my examination of the accounts of The Officers' Mess CTCRM (the Trust) for the year ended 31 January 2022. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than 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. Gavin Whitter ICAEW Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP 7 June 2022 Page 4 **THE OFFICERS' MESS CTCRM** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2022** |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
2,953
**Charitable activities**
5
Mess facilities and activities
69,433
Other trading activities
3
50
Investment income
4
60
**Total**
72,496
**EXPENDITURE ON**
Raising funds
6
1,509
**Charitable activities**
7
Mess facilities and activities
75,251
**Total**
76,760
**NET INCOME/(EXPENDITURE)**
(4,264)
**Transfers between funds**
18
(422)
**Net movement in funds**
(4,686)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
111,372
**TOTAL FUNDS CARRIED FORWARD**
106,686|Restricted
funds
£
4,001
240
490
-
4,731
630
5,222
5,852
(1,121)
422
(699)
5,428
4,729|31.1.22
Total
funds
£
6,954
69,673
540
60
77,227
2,139
80,473
82,612
(5,385)
-
(5,385)
116,800
111,415|31.1.21
Total
funds
£
7,760
62,114
2,108
92| |---|---|---|---| ||||72,074
4,812
45,604| ||||50,416| ||||21,658
-| ||||21,658
95,142| ||||116,800| The notes form part of these financial statements Page 5 ## **THE OFFICERS' MESS CTCRM** ## **BALANCE SHEET 31 JANUARY 2022** |Notes
**FIXED ASSETS**
Tangible assets
13
**CURRENT ASSETS**
Stocks
14
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
18
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|31.1.22
£
13,868
6,088
11,481
88,148
105,717
(8,170)
97,547
111,415
111,415
106,687
4,728
111,415|31.1.21
£
14,486
3,522
7,119
100,227
110,868
(8,554)
102,314
116,800
116,800
111,372
5,428
116,800| |---|---|---| The financial statements were approved and authorised for issue by the Board of Trustees and authorised for issue on 1 June 2022 and were signed on its behalf by: Lt Col C D R Samuel - Trustee The notes form part of these financial statements Page 6 **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** Voluntary income including donations, gifts and legacies and grants that provide funding of a general nature are recognised where there is entitlement, the receipt is probable and the amount can be measured with sufficient reliability. Such income is only deferred when: - the donor specifies that the grant or donation must only be used in future accounting periods; or - the donor has imposed conditions which must be met before the charity has unconditional entitlement. Income from activities for generating funds, such as vending income, are recognised on a receivable basis. Investment income is recognised on a receivable basis. Income from charitable activities relates to mess subscriptions and events. Such income is recognised on a receivable basis. ## **Volunteers and donated services** The value of services provided by volunteers is not incorporated into these financial statements. Where goods or services are provided to the charity as a donation that would normally be purchased from suppliers, this contributions is included in the financial statements at an estimate based on the value of the contribution to the charity. ## **Expenditure** Expenditure is recognised when a liability is incurred. Contractual arrangements are recognised as goods or services are supplied. - Costs of generating funds are those costs incurred in attracting voluntary income. - Charitable activities include expenditure associated with mess facilities and events and include both the direct costs and support costs relating to those activities. - Support and governance costs include central functions and have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Irrecoverable vat** All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Page 7 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **1. ACCOUNTING POLICIES - continued** ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, fittings & equipment - 33% on cost and 20% on cost Individual fixed assets costing £500 or more are capitalised at cost. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Stock is valued on an average cost basis. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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 included in the notes to the financial statements. ## **2. DONATIONS AND LEGACIES** |**DONATIONS AND LEGACIES**||| |---|---|---| ||31.1.22|31.1.21| ||£|£| |Donations|954|60| |Grants|6,000|7,700| ||6,954|7,760| |Grants received, included in the above, are as follows:||| ||31.1.22|31.1.21| ||£|£| |RMA - The Royal Marines Charity|6,000|6,200| |Unit Institute Fund|-|1,500| ||6,000|7,700| Page 8 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** |**3.**
**OTHER TRADING ACTIVITIES**
Functions - food/labour
Functions - hire of Mess
Functions - Mess crystal
Functions - linen/candles
Functions - entertainment
Functions - beverages
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Trading income
Mess facilities and activities
Mess subscriptions
Mess facilities and activities
Coffee/tea
Mess facilities and activities
Mess functions
Mess facilities and activities
Mess functions - food
Mess facilities and activities
Amenities charge income
Mess facilities and activities
**6.**
**RAISING FUNDS**
**Raising donations and legacies**
Functions - hire of Mess
Functions - linen/candles
Functions - coffee
Functions - entertainment
Functions - food/labour
Functions - beverages|31.1.22
£
-
350
90
50
50
-
540
31.1.22
£
60
31.1.22
£
31,250
34,004
26
2,337
240
1,816
69,673
31.1.22
£
-
630
1,509
-
-
-
2,139|31.1.21
£
1,338
50
30
-
-
690
2,108
31.1.21
£
92
31.1.21
£
19,513
38,766
24
2,601
-
1,210|31.1.21
£
1,338
50
30
-
-
690
2,108
31.1.21
£
92
31.1.21
£
19,513
38,766
24
2,601
-
1,210| |---|---|---|---| |||62,114|| |||31.1.21
£
50
-
1,613
38
2,421
690
4,812|| ||||4,812| Page 9 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **7. CHARITABLE ACTIVITIES COSTS** |Grant
funding of
Direct
activities
Support
Costs (see
(see note
costs (see
note 8)
9)
note 10)
£
£
£
Mess facilities and activities
68,559
5,249
6,665
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
31.1.22
£
Bar operating costs
27,064
Repairs and maintenance
5,560
General Mess purchases
2,072
Coffee/tea
3,144
Mess functions
8,315
Staff drinks
575
Mess functions - decorations
105
Mess functions - entertainment and decorations
2,120
Mess functions - food
8,824
Mess functions - beverages
5,755
Mess flowers
70
Mess bill write offs
4
Newspapers and magazines
2,350
TV equipment hire
1,608
Trophy hire
54
Television licence
158
PAYD write off
-
Subscription refunds
162
Depreciation
619
68,559
**9.**
**GRANTS PAYABLE**
31.1.22
£
Mess facilities and activities
5,249
All grants were paid to individuals.|Totals
£
80,473|Totals
£
80,473| |---|---|---| ||31.1.21
£
16,439
581
1,790
2,538
-
108
-
550
3,140
1,183
59
1,842
2,728
1,212
105
312
211
201
1,356|| ||34,355|| ||31.1.21
£
4,176|| |||| Page 10 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **10. SUPPORT COSTS** |**SUPPORT COSTS**|||| |---|---|---|---| |||Governance|| ||Management|costs|Totals| ||£|£|£| |Mess facilities and activities|749|5,916|6,665| |Support costs, included in the above, are as follows:|||| |||31.1.22|31.1.21| |||Mess|| |||facilities|| |||and|Total| |||activities|activities| |||£|£| |Insurance||241|274| |Bank charges||499|880| |Postage and stationery||9|3| |Bookkeeping support||4,716|4,716| |Independent examiner's fees||1,200|1,200| |||6,665|7,073| ## **11. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 January 2022 nor for the year ended 31 January 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 January 2022 nor for the year ended 31 January 2021. ## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
6,261
**Charitable activities**
Mess facilities and activities
62,114
Other trading activities
2,078
Investment income
92
**Total**
70,545
**EXPENDITURE ON**
Raising funds
3,691
**Charitable activities**
Mess facilities and activities
45,780
**Total**
49,471
**NET INCOME**
21,074|Restricted
funds
£
1,499
-
30
-
1,529
1,121
(176)
945
584|Total
funds
£
7,760
62,114
2,108
92| |---|---|---| |||72,074
4,812
45,604| |||50,416| |||21,658| Page 11 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** |**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
90,298
4,844
**TOTAL FUNDS CARRIED FORWARD**
111,372
5,428
**13.**
**TANGIBLE FIXED ASSETS**

&
**COST**
At 1 February 2021 and 31 January 2022
**DEPRECIATION**
At 1 February 2021
Charge for year
At 31 January 2022
**NET BOOK VALUE**
At 31 January 2022
At 31 January 2021
**14.**
**STOCKS**
31.1.22

£
Stocks
6,088
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.1.22

£
Mess debtors
11,172
VAT
309
11,481|Total
funds
£
95,142
116,800
Fixtures,
fittings
equipment
£
41,344
26,858
618
27,476
13,868
14,486
31.1.21
£
3,522
31.1.21
£
7,119
-
7,119| |---|---| Page 12 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Taxation and social security
Other creditors
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
funds
£
Fixed assets
13,868
Current assets
100,989
Current liabilities
(8,170)
106,687
**MOVEMENT IN FUNDS**
At 1.2.21
£
**Unrestricted funds**
General fund
111,372
Summer Ball
-
RMYO/SCCO Regimental Dinner
-
Mountbatten Festival of Music
-
111,372
**Restricted funds**
Crystal Fund
120
Fabric Fund
158
Hospitality Fund
1,299
RMC Entertainments
500
Kit Sale
-
Mess Improvement Fund
2,952
Corporate Communications Hospitality
399
5,428
**TOTAL FUNDS**
116,800|Restricted
funds
£
-
4,728
-
4,728
Net
movement
in funds
£
591
(4,854)
-
-
(4,263)
90
(580)
1,176
-
284
(2,005)
(87)
(1,122)
(5,385)|31.1.22
£
306
-
7,864
8,170
31.1.22
Total
funds
£
13,868
105,717
(8,170)
111,415
Transfers
between
funds
£
(6,226)
4,854
200
750
(422)
-
422
-
-
-
-
-
422
-|31.1.21
£
161
574
7,819
8,554
31.1.21
Total
funds
£
14,486
110,868
(8,554)
116,800
At
31.1.22
£
105,737
-
200
750
106,687
210
-
2,475
500
284
947
312
4,728
111,415| |---|---|---|---| ## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ## **18. MOVEMENT IN FUNDS** Page 13 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **18. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|72,496|(71,905)|591| |Summer Ball|-|(4,854)|(4,854)| ||72,496|(76,759)|(4,263)| |**Restricted funds**|||| |Crystal Fund|90|-|90| |Fabric Fund|50|(630)|(580)| |Hospitality Fund|1,501|(325)|1,176| |Kit Sale|589|(305)|284| |Mess Improvement Fund|2,501|(4,506)|(2,005)| |Corporate Communications Hospitality|-|(87)|(87)| ||4,731|(5,853)|(1,122)| |**TOTAL FUNDS**|77,227|(82,612)|(5,385)| ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Summer Ball
RMYO/SCCO Regimental Dinner
Mountbatten Festival of Music
COMDT Residence
**Restricted funds**
Crystal Fund
Fabric Fund
Hospitality Fund
RMC Entertainments
Mess Improvement Fund
Corporate Communications Hospitality
**TOTAL FUNDS**|Net
Transfers
movement
between
At
At 1.2.20
in funds
funds
31.1.21
£
£
£
£
90,098
22,574
(1,800)
110,872
-
(550)
550
-
200
(200)
-
-
-
(750)
750
-
-
-
500
500
90,298
21,074
-
111,372
90
30
-
120
158
-
-
158
1,448
(150)
-
1,298
500
-
-
500
982
1,970
-
2,952
1,666
(1,266)
-
400
4,844
584
-
5,428
95,142
21,658
-
116,800| |---|---| Page 14 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **18. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|67,144|(44,570)|22,574| |Summer Ball|-|(550)|(550)| |RMYO/SCCO Regimental Dinner|2,601|(2,801)|(200)| |Mountbatten Festival of Music|800|(1,550)|(750)| ||70,545|(49,471)|21,074| |**Restricted funds**|||| |Crystal Fund|30|-|30| |Hospitality Fund|-|(150)|(150)| |Mess Improvement Fund|1,499|471|1,970| |Corporate Communications Hospitality|-|(1,266)|(1,266)| ||1,529|(945)|584| |**TOTAL FUNDS**|72,074|(50,416)|21,658| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Summer Ball
RMYO/SCCO Regimental Dinner
Mountbatten Festival of Music
COMDT Residence
**Restricted funds**
Crystal Fund
Fabric Fund
Hospitality Fund
RMC Entertainments
Kit Sale
Mess Improvement Fund
Corporate Communications Hospitality
**TOTAL FUNDS**|At 1.2.20
£
90,098
-
200
-
-
90,298
90
158
1,448
500
-
982
1,666
4,844
95,142|Net
movement
in funds
£
23,165
(5,404)
(200)
(750)
-
16,811
120
(580)
1,026
-
284
(35)
(1,353)
(538)
16,273|Transfers
between
funds
£
(8,026)
5,404
200
1,500
500
(422)
-
422
-
-
-
-
-
422
-|At
31.1.22
£
105,237
-
200
750
500| |---|---|---|---|---| |||||106,687
210
-
2,474
500
284
947
313| |||||4,728| |||||111,415| Page 15 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **18. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|139,640|(116,475)|23,165| |Summer Ball|-|(5,404)|(5,404)| |RMYO/SCCO Regimental Dinner|2,601|(2,801)|(200)| |Mountbatten Festival of Music|800|(1,550)|(750)| ||143,041|(126,230)|16,811| |**Restricted funds**|||| |Crystal Fund|120|-|120| |Fabric Fund|50|(630)|(580)| |Hospitality Fund|1,501|(475)|1,026| |Kit Sale|589|(305)|284| |Mess Improvement Fund|4,000|(4,035)|(35)| |Corporate Communications Hospitality|-|(1,353)|(1,353)| ||6,260|(6,798)|(538)| |**TOTAL FUNDS**|149,301|(133,028)|16,273| |**Crystal Fund**|||| For the procurement and replacement of crystal glass. ## **Fabric Fund** For the procurement and replacement of mess furniture. ## **Hospitality Fund** The Hospitality Fund is held to provide catering and entertaining facilities and is funded from external and internal grants. ## **RMC Entertainments Fund** The RMC Entertainments Fund represents the funds received from RMA - The Royal Marines Charity for entertaining visitors to CTCRM in the Mess. ## **Mess Improvement Fund** The charity has received grant funding from RMA - The Royal Marines Charity and others for the improvement of mess facilities. ## **Corporate Communications Hospitality** The charity has received grant funding from RMA - The Royal Marines Charity for marketing visits to encourage new users to CTCRM. Page 16 continued... **THE OFFICERS' MESS CTCRM** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022** ## **19. RELATED PARTY DISCLOSURES** ## **Ministry of Defence** The charity works closely with the Ministry of Defence (MOD). Some of the charity's personnel are employed by the MOD and the charity operates from MOD premises for which no charge is incurred. The amount of time spent by MOD personnel or the amount of MOD premises space utilised by the charity is not discrete from other MOD responsibilities. Therefore no value has been recognised as donated services within these financial statements for the use of MOD personnel and premises. ## **20. ULTIMATE CONTROLLING PARTY** The charity is under the control of the trustee. Page 17