**REGISTERED CHARITY NUMBER: 1130218**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025**
## **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 2025**
|||**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|16|
**THE OFFICERS' MESS CTCRM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 January 2025. 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).
The Officers' Mess Fund of Commando Training Centre Royal Marines was created to provide amenities, entertainment, and facilities for the officers within the unit that is not otherwise provided for by the public purse and to promote military efficiency and well-being. The Commanding Officer of Commando Training Centre RM is the sole Managing Trustee in line with current service regulations. The Trustee is selected by appointment from within the Royal Marines and will generally change at regular intervals. 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.
The Trustee has delegated the day to day running of the account to nominated representatives (The Supervising Officer & Treasurer) from within the unit organisation. Committee (Officers' Mess) 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 Fund. However, all decisions are recorded and approved by the Trustee as laid down within the Charter.
The management have considered the major risks to which the Fund is exposed. These risks are continually reviewed, and the management have established systems and procedures to manage them. The Trustee considers, by reviewing the accounts monthly, the management can manage and review the income over expenditure.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Fund exists for the collective benefit of all the officers in Commando Training Centre Royal Marines and the main objective is to provide the appropriate facilities to enhance the military and individual skills of all its 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 members to perform their roles more effectively 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 Fund is derived from voluntary subscriptions, various grants, and occasional donations. This income is enough 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 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 accounts, 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 spent.
The activities of the Fund, in the form of social events, are accounted for by means of Designated and where necessary via Restricted Funds. The management find that by using these funds to analyse the income and expenditure, it can control the various projects within the Fund more easily and enable current and future charitable objects.
Page 1
**THE OFFICERS' MESS CTCRM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025**
## **OBJECTIVES AND ACTIVITIES**
## **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 (Officers' Mess) 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.
The Fund Charter is reviewed regularly to ensure that the aims and objectives continue to be achieved and management are within the bounds of the regulations laid down.
## **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 financial position of the Fund now it does not have enough funds to invest.
## **Overview**
The turnover of the account is enough to support the members and activity is good, there has been a steady income and expenditure flow within the accounting period and the Fund is operating as a going concern with enough funds available for the day to day and future activities.
The Trustee is generally satisfied with the performance of the Fund over the last accounting period and considers that expenditure has been within the Charter of the Fund.
## **Reserves policy**
The Trustee's policy is to maintain enough level of reserves to provide a stable base for the Fund's continuing activities. General reserves are normally only maintained at a level which is enough to meet the running costs of the Fund and to make grants in accordance with the Fund's objectives on a regular basis. 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 £50,000. At the balance sheet date the Charity had free reserves (total unrestricted funds less functional fixed assets held within the unrestricted funds) of £82,205. 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 facilities for the officers of the unit.
- Make appropriate grants and to maintain and enhance the performance of the officers within the unit where appropriate.
## **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.
Page 2
**THE OFFICERS' MESS CTCRM**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **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 Kings Regulations.
## **Risk management**
The Trustee's view is that a good level of reserves and the low administrative costs of the Fund mean that its exposure to risk is limited. The Trustee, as a matter of principle, does not accept any obligations on behalf of the Fund without having the funds immediately available to meet those obligations.
The internal checks and controls governed by Service regulations and the Independent Examination and audit ensure that regular and random checks are applied to the Fund to safeguard its assets and grant making policy. Any recommendations highlighted during the CSFA Independent Examination, to improve objectives or governance, is implemented for the benefit of management and the personnel within the unit.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1130218
## **Principal address**
Commando Training Centre Royal Marines Exmouth Road Lympstone Exmouth Devon EX8 5AR
## **Trustees**
Lt Col C M I Hall MBE RM (resigned 6.9.24) Lt Col T M Evans-Jones (appointed 6.9.24)
## **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 12 June 2025 and signed on its behalf by:
Lt Col T M Evans-Jones - 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 2025.
## **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
Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP
23 June 2025
Page 4
## **THE OFFICERS' MESS CTCRM**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
13,869
**Charitable activities**
5
Mess facilities and activities
130,849
Other trading activities
3
4,597
Investment income
4
55
**Total**
149,370
**EXPENDITURE ON**
Raising funds
6
11,168
**Charitable activities**
7
Mess facilities and activities
139,408
**Total**
150,576
**NET INCOME/(EXPENDITURE)**
(1,206)
**RECONCILIATION OF FUNDS**
Total funds brought forward
97,973
**TOTAL FUNDS CARRIED FORWARD**
96,767|Restricted
funds
£
-
279
769
-
1,048
110
1,489
1,599
(551)
4,075
3,524|31.1.25
Total
funds
£
13,869
131,128
5,366
55
150,418
11,278
140,897
152,175
(1,757)
102,048
100,291|31.1.24
Total
funds
£
14,060
145,526
8,411
112|
|---|---|---|---|
||||168,109|
||||12,621
154,066|
||||166,687|
||||1,422
100,626|
||||102,048|
The notes form part of these financial statements
Page 5
## **THE OFFICERS' MESS CTCRM**
## **BALANCE SHEET 31 JANUARY 2025**
|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**|31.1.25
£
14,562
10,459
18,448
65,569
94,476
(8,747)
85,729
100,291
100,291
96,767
3,524
100,291|31.1.24
£
14,244
8,980
21,954
67,865
98,799
(10,995)
87,804
102,048
102,048
97,973
4,075
102,048|
|---|---|---|
The financial statements were approved and authorised for issue by the Board of Trustees and authorised for issue on 12 June 2025 and were signed on its behalf by:
Lt Col T M Evans-Jones - 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 2025**
## **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 exemption 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 2025**
## **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
Grants
Grants received, included in the above, are as follows:
RMC - The Royal Marines Charity
Gainshare|31.1.25
£
352
13,517
13,869
31.1.25
£
3,455
10,062
13,517|31.1.24
£
100
13,960|
|---|---|---|
|||14,060|
|||31.1.24
£
13,960
-|
|||13,960|
Page 8
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
|**3.**
**OTHER TRADING ACTIVITIES**
Functions - food/labour
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 draw prizes
Mess facilities and activities
YO batch fund
Mess facilities and activities
Amenities charge income
Mess facilities and activities
**6.**
**RAISING FUNDS**
**Raising donations and legacies**
Functions - linen/candles
Functions - coffee
Functions - entertainment
Functions - food/labour
Functions - beverages|31.1.25
£
4,297
269
500
300
-
5,366
31.1.25
£
55
31.1.25
£
51,986
43,862
228
30,773
209
-
4,070
131,128
31.1.25
£
276
1,512
8,636
854
-
11,278|31.1.24
£
6,698
120
200
276
1,117
8,411
31.1.24
£
112
31.1.24
£
48,045
46,219
274
47,672
-
409
2,907|31.1.24
£
6,698
120
200
276
1,117
8,411
31.1.24
£
112
31.1.24
£
48,045
46,219
274
47,672
-
409
2,907|
|---|---|---|---|
|||145,526||
||||31.1.24
£
390
2,068
1,510
8,566
87|
||||12,621|
Page 9
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **7. CHARITABLE ACTIVITIES COSTS**
|Direct
Costs (see
note 8)
£
Mess facilities and activities
133,003
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
Bar operating costs
Repairs and maintenance
General Mess purchases
Coffee/tea
Mess functions
SCCO dining out
Mess functions - decorations
Mess functions - entertainment and decorations
Mess functions - food
Mess functions - beverages
Mess draw prizes
Mess flowers
Mess bill write offs
Bar stock write off
Newspapers and magazines
TV equipment hire
Trophy hire
Television licence
Subscription refunds
Depreciation
Loss on sale of assets
**9.**
**GRANTS PAYABLE**
Mess facilities and activities
All grants were paid to individuals.|Grant
funding of
activities
(see note
9)
£
1,218|Support
costs (see
note 10)
£
6,676
31.1.25
£
45,760
7,435
7,477
7,282
12,005
4,382
1,976
7,636
26,468
7,761
545
59
14
33
2,473
-
-
159
794
-
744
133,003
31.1.25
£
1,218|Totals
£
140,897|Totals
£
140,897|
|---|---|---|---|---|
||||31.1.24
£
42,775
1,220
4,004
8,326
8,619
-
1,040
12,010
39,832
10,460
-
257
19
-
2,879
28
93
159
894
372
-||
||||132,987||
|||||31.1.24
£
14,245|
||||||
Page 10
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **10. SUPPORT COSTS**
|||Governance||
|---|---|---|---|
||Management|costs|Totals|
||£|£|£|
|Mess facilities and activities|660|6,016|6,676|
|Support costs, included in the above, are as follows:||||
|||31.1.25|31.1.24|
|||Mess||
|||facilities||
|||and|Total|
|||activities|activities|
|||£|£|
|Insurance||273|221|
|Bank charges||376|631|
|Postage and stationery||11|16|
|Bookkeeping support||4,716|4,716|
|Independent examiner's fees||1,300|1,250|
|||6,676|6,834|
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024.
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
13,060
**Charitable activities**
Mess facilities and activities
145,526
Other trading activities
8,091
Investment income
112
**Total**
166,789
**EXPENDITURE ON**
Raising funds
12,160
**Charitable activities**
Mess facilities and activities
152,817
**Total**
164,977
**NET INCOME/(EXPENDITURE)**
1,812|Restricted
funds
£
1,000
-
320
-
1,320
461
1,249
1,710
(390)|Total
funds
£
14,060
145,526
8,411
112|
|---|---|---|
|||168,109|
|||12,621
154,066|
|||166,687|
|||1,422|
Page 11
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
|**12.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||£|£|£|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|96,162|4,464|100,626|
||**TOTAL FUNDS CARRIED FORWARD**|97,974|4,074|102,048|
|**13.**|**TANGIBLE FIXED ASSETS**||||
|||||Fixtures,|
|||||fittings|
|||||& equipment|
|||||£|
||**COST**||||
||At 1 February 2024|||42,461|
||Additions|||1,063|
||Disposals|||(1,117)|
||At 31 January 2025|||42,407|
||**DEPRECIATION**||||
||At 1 February 2024|||28,217|
||Eliminated on disposal|||(372)|
||At 31 January 2025|||27,845|
||**NET BOOK VALUE**||||
||At 31 January 2025|||14,562|
||At 31 January 2024|||14,244|
||Included in tangible fixed assets are assets totalling £14,562 (2022:||£13,499) which are not||
||depreciated.||||
|**14.**|**STOCKS**||||
||||31.1.25|31.1.24|
||||£|£|
||Stocks||10,459|8,980|
|**15.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.1.25|31.1.24|
||||£|£|
||Mess debtors||18,153|21,954|
||VAT||295|-|
||||18,448|21,954|
Page 12
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **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
14,562
Current assets
90,952
Current liabilities
(8,747)
96,767
**MOVEMENT IN FUNDS**
At 1.2.24
£
**Unrestricted funds**
General fund
93,354
Summer Ball
-
Mountbatten Festival of Music
4,136
Mess Improvements
483
97,973
**Restricted funds**
Crystal Fund
120
Hospitality Fund
1,627
RMC Entertainments
149
Kit Sale
1,296
Zeebrugge House
840
Corporate Communications Hospitality
43
4,075
**TOTAL FUNDS**
102,048|Restricted
funds
£
-
3,524
-
3,524
Net
movement
in funds
£
11,610
(9,064)
-
(3,752)
(1,206)
239
(722)
-
168
(236)
-
(551)
(1,757)||
|---|---|---|
## **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 2025**
## **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|134,025|(122,415)|11,610|
|Summer Ball|5,283|(14,347)|(9,064)|
|Mess Improvements|10,062|(13,814)|(3,752)|
||149,370|(150,576)|(1,206)|
|**Restricted funds**||||
|Crystal Fund|269|(30)|239|
|Hospitality Fund|279|(1,001)|(722)|
|Kit Sale|500|(332)|168|
|Zeebrugge House|-|(236)|(236)|
||1,048|(1,599)|(551)|
|**TOTAL FUNDS**|150,418|(152,175)|(1,757)|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Summer Ball
Mountbatten Festival of Music
Mess Improvements
**Restricted funds**
Crystal Fund
Hospitality Fund
RMC Entertainments
Kit Sale
Zeebrugge House
Corporate Communications Hospitality
**TOTAL FUNDS**|At 1.2.23
£
96,162
-
-
-
96,162
441
1,275
500
1,096
840
312
4,464
100,626|Net
movement
in funds
£
10,920
(7,367)
2,261
(4,003)
1,811
(321)
352
(351)
200
-
(269)
(389)
1,422|Transfers
between
funds
£
(13,728)
7,367
1,875
4,486
-
-
-
-
-
-
-
-
-|At
31.1.24
£
93,354
-
4,136
483|
|---|---|---|---|---|
|||||97,973
120
1,627
149
1,296
840
43|
|||||4,075|
|||||102,048|
Page 14
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **18. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Summer Ball
Mountbatten Festival of Music
Mess Improvements
**Restricted funds**
Crystal Fund
Hospitality Fund
RMC Entertainments
Kit Sale
Corporate Communications Hospitality
**TOTAL FUNDS**|Incoming
resources
£
151,151
9,425
6,213
-
166,789
120
1,000
-
200
-
1,320
168,109|Resources
Movement
expended
in funds
£
£
(140,231)
10,920
(16,792)
(7,367)
(3,952)
2,261
(4,003)
(4,003)
(164,978)
1,811
(441)
(321)
(648)
352
(351)
(351)
-
200
(269)
(269)
(1,709)
(389)
(166,687)
1,422|
|---|---|---|
## **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.
## **Zeebrugge House Fund**
The Zeebrugge House fund is renovation monies for the Comdt's residence. This is a house based in Exeter specifically for the Comdt to live in with his family should he choose to. The reason it has funding is because the Comdt hosts VIP guests there regularly and also provides accommodation for them within the house. Therefore, funding was set up to renovate the guest areas. As a restricted fund this is not classed as Mess money.
Page 15
continued...
**THE OFFICERS' MESS CTCRM**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2025**
## **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 16