2021-05-31-accounts - The Officers' Mess Raf Boscombe Down

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Trustees’ Annual Report for the period

From 01 June 20 To 31 May 21

Charity name: RAF Boscombe Down Officers’ Mess

Charity registration number:1130614

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Service Funds objects are concerned with, The promotion of military efficiency of the Armed Forces of the Crown. This object presents the Trustee with wide powers, enabling them to provide charitable assistance to all elements of the Royal Air Force Community; internal subsidy of mess activities and grant-making are the Royal Air Force Boscombe Down Officers’ Mess’s principal means of delivering this charitable assistance. The Royal Air Force Boscombe Down Officers’ Mess has the following aim set by the Trustee: Encourage esprit de corps by enabling serving Mess members to mix together in both formal dining situations and informal social activities so as to help keep service traditions alive and encourage the well-being of the Mess community.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	This Fund derives public benefit as it assists in providing Royal Air Force personnel with the necessary skills to carry out the Royal Air Force contribution to the defence of the United Kingdom and its interests. Service Funds are established for the benefit of Service personnel to promote military efficiency which underpins esprit de corps and team working, and they help to encourage personnel to develop the character, spirit and attitude to face challenges and danger associated with military service. As a result, the Fund derives a benefit to the general public in helping to provide personnel who are motivated, have high morale and are willing to serve the needs of their country and that of itspublic,at all times.
Statement confirming whether the trustees have had regard to theguidance	Para 1.18	The trustee has paid due regard to the guidance issued by the Charity Commission on public benefit.

issued by the Charity Commission on public benefit

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Mess did not host any formal or informal functions this financial year due to Covid 19 restrictions.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41

Performance of fundraising activities against objectives set Para 1.41 Other

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Ministry of Defence Boscombe Down Officers’ Mess needs a low level of reserves due to its role as a grant-making charity and having few operational or staff commitments. A reservespolicyis inplace.
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24	Service Funds accounts on SAGE are operated on an accruals basis. If any funds are in deficit an explanation must be given of why this has occurred and what will be done to correct the situation. However, we have no funds in this category.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23
Additional information (optional) You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Funding is raised from primary purpose trading activities, which include the receipt of subscriptions from members, bar trading, private function charges, and hire of garages.
Investment policy and objectives including any social investment policy adopted	Para 1.46	MOD BOSCOMBE DOWN INVESTMENT POLICY: 1. The primary purpose of investing funds is to protect a fund's capital, and to show growth broadly in line with the prevailing overall rate of inflation each year. Additionally, the investments may provide an income to the fund for disposal in year, as separately identified within the fund's financial plans for that year. 2. The aims of the Station Investment Policyare toprovideguidelines for the

		investment of the capital of the MOD Boscombe Down Service Funds, for which the Stn Cdr acts as sole Trustee, and to establish the requirement for an annual formal review to consider the funds short and long-term needs for the forthcoming period, alongside a review of the Reserves policy. Independent Financial Advice is to be sought on a 3-yearly basis to ensure that the investment portfolio is providing the most appropriate returns. 3. Subject to the requirement to maintain a minimum balance in order to provide adequate liquidity and to maintain the optimum rate of interest obtainable through those accounts, consideration may be given to investing surplus funds within the limitations imposed by AP3223 Lflt 115 and the applicable Reserves policy. No investment transactions, whether purchases or disposal, are to be undertaken without the prior knowledge and approval of the sole Trustee. Proposals for such transactions should be in accordance with this investment policy to provide a balance between growth and in-year income to meet the needs and financial plans of the fund concerned. Proposals for excessive growth at the expense of in-year income, or vice-versa, will not normally be approved. Only under exceptional circumstances will permission be given to release invested capital to support the financial activities of a fund.
A description of the principal risks facing the charity	Para 1.46
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Service Funds are governed by a constitution.
How is the charity constituted? (e.g. unincorporated association, CIO)	Para 1.25	Service Funds are unincorporated associations.

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The Station Commander at Royal Air Force Boscombe Down_is appointed as ex-officio Trustee of all Service Funds at Royal Air Force _Boscombe Down. Appointment of Station Commanders is controlled by the Royal Air Force Personnel Manning organisation, currently based at Headquarters Air Command, Royal Air Force High Wycombe.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Trustee delegates the day-to-day management and control of the Officers’ Mess, together with the authority for the disbursement of grants, to a management committee chaired by the President of the Mess Committee who is appointed by the Trustee. Members of the committee are appointed from various working areas or sections of the unit. However, all management decisions, acquisitions and expenditure are subject to the Trustee’s approval. Committee meetings take place each month. The budget for the next financial year is set between April and May by the Committee for approval by the Mess Members at a General Meeting. The Annual General Meeting ratifies the Annual Audited Accounts of the Mess. Minutes are taken at each Committee and General meeting, recorded electronically on Microsoft Office SharePoint Server and circulated to reach the Trustee within 10 working days of the meeting for their approval. As Trustee of all Service Funds at Ministry of Defence Boscombe Down, the Station Commander also has responsibility for 2 other separately run Service Charities, namely the Ministry of Defence Boscombe Down Junior Ranks Welfare Fund and the Ministry of Defence Boscombe Down Sergeants’ Mess. The Trustee has continued a programme of work to identify procedures to mitigate risk and to minimise potential impact should risks materialise. A Service Funds Internal Audit Board is also convened at the start of each financialyear to carryout an internal

		arithmetical and management audit of the charity.
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	RAF Boscombe Down Officers’Mess
Other name the charity uses
Registered charity number	1130614
Charity’s principal address	Officers Mess MoD Boscombe Down Salisbury Wiltshire SP4 0JE

Names of the charity trustees who manage the charity

Trustee name	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
S Austin (Gp Capt)	01 Jun 20 to 09 Apr 21	Appointment of Station Commanders is controlled by Royal Air Force HQ Air Command.
V Thomas (Wg Cdr)	09 Apr 21 to date	Appointment of Station Commanders is controlled by Royal Air Force HQ Air Command.

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and

segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

Signature Original Signed Full name Wg Cdr V Thomas Position Trustee Date[16 Dec 2021 ]

	RAF Boscombe Down Officers' Mess	RAF Boscombe Down Officers' Mess	RAF Boscombe Down Officers' Mess	Charity No	1130614
		Annual accounts for theperiod
	Period start date	01 Jun 2020	To	Period end date	31 May 2021

Section A		Statement of Financial Activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items (Note 7) S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Transfers between funds Other recognised gains/(losses): Gains and (losses) on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03			Total funds	Prior year funds £ F05
					£
					F04

		18,214	-	-	18,214	31,288
		27,048	-	-	27,048	93,602
		-	-	-	-	-
		14	-	-	14	65
		-	-	-	-	-
		-	-	-	-	-
		45,276	-	-	45,276	124,955


		-	-	-	-	-
		31,889	-	-	31,889	126,331
		-	-	-	-	-
		-	-	-	-	-
		31,889	-	-	31,889	126,331

		13,387	-	-	13,387	(1,376)

		-	-	-	-	-

		13,387	-	-	13,387	(1,376)

		-	-	-	-	-

		-	-	-	-	-


		-	-	-	-	-
		-	-	-	-	-
		13,387	-	-	13,387	(1,376)

					-
		297,698	-	-	297,698	299,074
		311,086	-	-	311,086	297,698

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 1 of 50

Section B			Balance Sheet	Balance Sheet	Balance Sheet
RAF Boscombe Down Officers' Mess at 31 May 2021 Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stock (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) Cash at bank and in hand (Note 20) *Total current liabilities* *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Designated funds Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	Guidanc e Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B09x B12 B12 B13 B14 B15 B16 B17 B18 B19d B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year	Total last year £ F05
					£
					F04
		-	-	-	-	-
		205,575	-	-	205,575	205,575
		-	-	-	-	-
		-	-	-	-	-
		205,575	-	-	205,575	205,575


		3,411	-	-	3,411	3,280
		6,175	-	-	6,175	23,799
		-	-	-	-	-
		101,460	-	-	101,460	87,923
		111,046	-	-	111,046	115,002

		5,535	-	-	5,535	22,879
		-	-	-	-	-

		5,535	-	-	5,535	22,879

		105,511	-	-	105,511	92,123

		311,086	-	-	311,086	297,698

		-	-	-	-	-
		-	-	-	-	-

		311,086	-	-	311,086	297,698


				-	-	-
			-		-	-
		-			-	-
		311,086			311,086	297,698
		-			-	-
		311,086	-	-	311,086	297,698

		Signature			Date of approval dd/mm/yyyy
		*Original Signed*			16 Dec 2021
		Wg Cmd V Thomas

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 2 of 50

Section C Statement of Cash Flows

RAF Boscombe Down Officers' Mess Year to 31 May 2021

Net movement in fundsgenerated from operations		13,387
Depreciation in the year Disposal of Fixed Assets Revaluation of Fixed Assets Movement in Stocks/Inventories Movement in Debtors/Receivables Movement in Creditors/Payables	- - - (131) 17,624 (17,344)
Net movement in assets and liabilities		149

Net cashgenerated from operations		13,536
Investing Activities Investment in Fixed Assets Changes in Investments	- -
Total for Investing Activities		0
Financing Activities Repayment of Loans	-
Total for Financing Activities		-

Total movement in Cash at bank and in hand		13,536

Cash at bank and in hand B/fwd 01 Jun 2020		87,923

Cash at bank and in hand C/Fwd 31 May 2021		101,460

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their

l accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
l and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a N/A going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees N/A prepared the accounts and the reason why the charity is not regarded as a going concern.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D

Notes to the accounts

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
N/A
periods before those presented, 3.44 FRS 102 SORP.
----- End of picture text -----*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or
N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
----- End of picture text -----

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D

Notes to the accounts

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
----- End of picture text -----*

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D

Notes to the accounts

Note 2

Accounting Policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING

PRACTICE

Please provide a description of the nature of each change in None accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated - - Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated -

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D

Notes to the accounts

Section D	Notes to the accounts
Note 2	Accounting Policies
This standard list of accounting policies has been applied by the charity except for those identified, "No" or "N/a". Where a different or
	additional policy has been adopted then this is detailed in the box below.
2.1 INCOME
Recognition of income	These are included in the Statement of Financial Activities	Yes
	▪ the charity becomes entitled to the resources;
	▪ it is more likely than not that the trustees will receive the resources; and
	▪ the monetary value can be measured with sufficient reliability.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required	Yes
	or permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition	Yes
	criteria are met (5.10 to 5.12 FRS 102 SORP).
	In the case of performance related grants, income must only be recognised to the extent that	N/A
	the charity has provided the specified goods or services as entitlement to the grant only
	occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has been	N/A
	grant of probate, the executors have established that there are sufficient assets in the estate
	and any conditions attached to the legacy are either within the control of the charity or have
	been met.
Government grants	The charity has received government grants in the reporting period	No
Tax reclaims on donations and	Gift Aid receivable is included in income when there is a valid declaration from the donor.	N/A
gifts	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
	treated as an addition to the same fund as the initial donation unless the donor or the terms
	of the appeal have specified otherwise.
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or services	N/A
performance related grants	or met the performance related conditions.
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be	N/A
	exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the	N/A
	fair value of those gifts at the time of their receipt and they are recognised on receipt. In the
	reporting period in which the stocks are distributed, they are recognised as an expense at the
	carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the	N/A
	expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from
	other trading activities’ with the corresponding stock recognised in the balance sheet. On its
	sale the value of stock is charged against ‘Income from other trading activities’ and the
	proceeds from sale are also recognised as ‘Income from other trading activities’.
	Goods donated for on-going use by the charity are recognised as tangible fixed assets and	N/A
	included in the SoFA as incoming resources when receivable.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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cont...

Section C

Notes to the accounts

	Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
	receivable
Donated services and	Donated services and facilities are included in the SOFA when received at the value of the gift	N/A
facilities	to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as income with	N/A
	an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
Support costs	The charity has incurred expenditure on support costs.	Yes
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	N/A
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can be	Yes
royalties and dividends	measured reliably
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations and	N/A
subscriptions	Legacies.
	Membership subscriptions which gives a member the right to buy services or other benefits	Yes
	are recognised as income earned from the provision of goods and services as income from
	charitable activities.
Settlement of insurance	Insurance claims are only included in the SoFA when the general income recognition criteria	N/A
claims	are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any	Yes
	gain or loss resulting from revaluing investments to market value at the end of the year.
2.2 EXPENDITURE & LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or constructive	Yes
	obligation committing the charity to pay out resources and the amount of the obligation can
	be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support. Governance	Yes
costs	costs comprise all costs involving public accountability of the charity and its compliance with
	regulation and good practice.
	Support costs include central functions and have been allocated to activity cost categories on	Yes
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of	N/A
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to	Yes
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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cont...

Section C Notes to the accounts

Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes
Deferred income	No material item of deferred income has been included in the accounts	Yes
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	N/A
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at	Yes
	the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph	Yes
	10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102
	SORP.
2.4 ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost above zero	Yes
by charity
	They are valued at cost.	No
	The depreciation rates and methods used are disclosed in note 14.	No
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical	No
	substance but are identifiable and are controlled by the charity through custody or legal
	rights. The amortisation rates and methods used are disclosed in note 15.
	They are valued at cost.	N/A
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,	No
	technological, geophysical or environmental qualities that are held and maintained principally
	for their contribution to knowledge and culture. The depreciation rates and methods used as
	disclosed in note 16.
	They are valued at cost.	N/A
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at	Yes
	initially at cost and subsequently at fair value (their market value) at the year end. The same
	treatment is applied to unlisted investments unless fair value cannot be measured reliably in
	which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a	Yes
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net	Yes
	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable	Yes
	value based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	Yes
	contract.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section C

Notes to the accounts

cont...

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received

Yes

Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and N/A cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments N/A

Policies adopted additional to or different from those above

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	(continued)..	(continued)..	(continued)..	(continued)..
Other trading activities: Income from investments: Separate material item of income: Note 3 Donations and legacies: Charitable activities: TOTAL INCOM Other:	Analysis of income
	Analysis	Current Financial Year				Previous Financial Year
		Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds	Unrestricted funds £	Restricted income funds £	Endowment funds £	Prior year funds
					£				£
	Donations andgifts	-	-	-	-	-	-	-	-
	Gift Aid	-	-	-	-	-	-	-	-
	Legacies	-	-	-	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	18,214	-	-	18,214	31,288	-	-	31,288
	Donatedgoods, facilities and services	-	-	-	-	-	-	-	-
	Other donations and legacies	-	-	-	-	-	-	-	-
	Total	18,214	-	-	18,214	31,288	-	-	31,288
						30,512
	Bar Income	10,653	-	-	10,653		-	-	30,512
	Function Income	8,053	-	-	8,053	53,004	-	-	53,004
	Garage Income	7,958	-	-	7,958	8,755	-	-	8,755
	Maintenance Income	384	-	-	384	1,331	-	-	1,331
		-	-	-	-	-	-	-	-
							-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	27,048	-	-	27,048	93,602	-	-	93,602

		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Interest income	14	-	-	14	65	-	-	65
	Dividend income	-	-	-	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-	-	-	-
	Other investment income	-	-	-	-	-	-	-	-
	Total	14	-	-	14	65	-	-	65
						-	- -
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-	-	-	-
	Other - Other Income	-	-	-	-	-	-	-	-
	Total E	-	-	-	-	-	-	-	-

		45,276	-	-	45,276	124,955	-	-	124,955

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 12 of 50

Section D Notes to the accounts (continued)..	Section D Notes to the accounts (continued)..
Other information:
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D Notes to the accounts	Section D Notes to the accounts	(continued)..	(continued)..
Government grant 1 Government grant 2 Government grant 3 Other Total Thisyear *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in* *income.* *Please give details of other forms* *of government assistance from* *which the charity has directly* *benefited.* Note 4 Analysis of receipts of government grants *N/A* Description
	Description	Thisyear	Lastyear
		£	£
	*N/A*	-	-
		-	-
		-	-
		-	-
	Total Thisyear	-	-
		Lastyear

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 14 of 50

Section D Notes to the accounts (continued)..

This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear	This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear	This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear
	Thisyear	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 15 of 50

Section D	Notes to the accounts	(cont)	(cont)	(cont)
TOTAL EXPEN Note 6 Expenditure on raising funds: Expenditure on charitable activities Separate material item of expense Other	Analysis of expenditure
	Analysis	Current Financial Year				Previous Financial Yea			r
		Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds	Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds
					£				£
	Incurred seekingdonations	-	-	-	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-	-	-	-
	Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
	Staging fundraising events	-	-	-	-	-	-	-	-
	Fudraising agents	-	-	-	-	-	-	-	-
	Operating charity shops	-	-	-	-	-	-	-	-
	Operating a trading company-non-charitable	-	-	-	-	-	-	-	-
	Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
	Start up costs incurred in generating new source of	-	-	-	-	-	-	-	-
	Database development costs	-	-	-	-	-	-	-	-
	Other trading activities	-	-	-		-	-	-
	Investment management costs:	-	-	-	-	-	-	-	-
	Portfolio management costs	-	-	-	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-	-	-	-
	Investment administration costs	-	-	-	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-	-	-	-
	Rent collection, property repairs, maintenance	-	-	-	-	-	-	-	-
		~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
	Total expenditure on raising funds	-	-	-	-	-	-	-	-

	Bad Debts Written Off	-	-	-	-	6,099	-	-	6,099
	Bar	9,242	-	-	9,242	26,002	-	-	26,002
	Functions	8,406	-	-	8,406	77,903	-	-	77,903
	Grants made	-	-	-	-	250	-	-	250
	Independent Examination	550	-	-	550	700	-	-	700
	Insurance	676	-	-	676	761	-	-	761
	Maintenance	3,090	-	-	3,090	1,444	-	-	1,444
	Major Refurbishment	-	-	-	-	-	-	-	-
	Newspapers	3,367	-	-	3,367	4,407	-	-	4,407
	PerformingRights	1,376	-	-	1,376	2,584	-	-	2,584
	Postage	-	-	-	-	11	-	-	11
	Professional Fees	150	-	-	150	150	-	-	150
	Refreshments	3,599	-	-	3,599	4,672	-	-	4,672
	TV Licences and Subscriptions	1,433	-	-	1,433	1,348	-	-	1,348
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
							-	-	-
		-	-	-	-	-	-	-	-
	Total expenditure on charitable activities	31,889	-	-	31,889	126,331	-	-	126,331

	Extraordinaryitems	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total separate material item of expense	-	-	-	-	-	-	-	-

		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	DITURE Total other expenditure	-	-	-	-	-	-	-	-

		31,889	-	-	31,889	126,331	-	-	126,331

Other information:

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 16 of 50

Section D Notes to the accounts (cont)

Analysis of expenditure on charitable activities

		This year	This year	This year		Last year	Last year	Last year
Activity or programme	Activity	Activities £	Grant £	Support £	Total this	Activities £	Grant £	Support £	*Total prior*
					£				£
*Activity 1*		-	-	-	-	-	-	-	-
*Activity 2*		-	-	-	-	-	-	-	-
*Activity 3*		-	-	-	-	-	-	-	-
*Activity 4*		-	-	-	-	-	-	-	-
*Activity 5*		-	-	-	-	-	-	-	-
*Other*		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section D Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	-	-

	-	-
-		-
	-	-

	-	-
Total extraordinary items	-	-

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D Notes to the accounts (cont)

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
Pay as You Dine	No	34,473	21,451	37,593	26,679	800	3,920
	No					-	-
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
Total		34,473	21,451	37,593	26,679	800	3,920

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section D Notes to the accounts (cont)

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Furthering Objectives £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Costs have been apportioned on a basis designed to reflect the use of the resource.

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 20 of 50

Section D Notes to the accounts (cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
	This year £	Last year £
Independent examiner’s fees	550	700
Assurance services other than audit or independent examination	-	-
Tax advisory fees	-	-
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	-	-

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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Section D Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Salaries and wages	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	True	True

		Number of employees
Band		Thisyear	Lastyear
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Fundraising Charitable Activities Governance Other Total The parts of the charity in which the employees work 11.2 Average head count in the year Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
		Thisyear	Lastyear


		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	-	-
	Total	-	-

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Page 22 of 50

Section D Notes to the accounts (cont)

11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

No ex-gratia payments have been made

This year Last year This year Last year This year Last year

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

No Redundancies during the period

` This year Last year This year Last year This year Last year

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 23 of 50

Section D Notes to the accounts (

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

This year Last year Amount of contributions recognised in the SOFA as an expense £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 24 of 50

Section D Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
	£	£	£	£
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total Grants Paid* *Other unanalysed grants* *Total grants to institutions in reporting period*		-
		-
		-

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Section D Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	205,575	205,575
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	205,575	205,575

14.2 Depreciation and impairments

SL	SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	205,575	205,575
-	-	-	205,575	205,575

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Section D Notes to the accounts (cont)

14.4 Impairment Please provide a description of the events and circumstances that led This year to the recognition or reversal of an impairment loss. ` Last year

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

This year Last year

the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

This year Last year (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Page 27 of 50

Section D Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.3 Net book value

Nat book value at the beginning of the year - - - - Net book value at the end of the year - - - -

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 28 of 50

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

This year Last year

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

This year Last year

15.7 Other disclosures

This year Last year (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

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Page 29 of 50

Section D Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

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16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	Last year

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16.9 Five year summary of heritage assets transactions

	2021	2020	2019	2018	2017
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 32 of 50

Section D Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Listed investments	Cash & cash equivalents	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Investment properties Social investments Grand total (Fair value at year end+Cost less impairment) Cash & cash equivalents Listed investments Other investments Total
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 33 of 50

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset This year Last year investments £ £ Cash or cash equivalents - - Listed investments - - Investment properties - - Social investments - - Other investments - - Total - - 17.5 Guarantees This year Last year Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims

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17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

This year	Last year







Thisyear	Lastyear

RAF Boscombe Down Officers' Mess Year Ending 31 May 2021

Page 35 of 50

Section D Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	3,280	-	-	-
-	131	-	-	-
-	-	-	-	-
-	-	-	-	-
-	3,411	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	3,411	-	-	-
-	3,280	-	-	-

	This year		Last year
	£		£

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Section D Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	5,877	18,822
	298	3,789
	-	1,188
	6,175	23,799

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
1,855	15,661	-	-
-	-	-	-
3,558	7,218	-	-
122	-	-	-
-	-	-	-
5,535	22,879	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.2 Please provide:

This year Last year

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

- an indication of the uncertainties about the amount or timing of those outflows; and

- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

This year Last year 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section D Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.	This year	Last year

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Section D Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

of their existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect £
Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes.	0

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

probable
Description of item	Estimate of financial effect £

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact	This year	Last year

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Section D Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Cash Floats Other Cash at bank Total Short term cash investments (less than 3 months maturity date) Short term deposits	Thisyear	Lastyear
	£	£
	-	-
	-	-
	101,360	87,823
	100	100
	-	-
	101,460	87,923

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Section D Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

Note 25 Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Thisyear Lastyear

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Section D Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

*arose after the end of the reporting period.*
Please provide details of the nature of the event	Thisyear Lastyear

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section D Notes to the accounts

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	-	-	-	-	-	-
Unrestricted Funds	UR	General funds from dayto dayoperations	297,698	45,276	(31,889)	-	-	311,086
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			297,698	45,276	(31,889)	-	-	311,086

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Section D Notes to the accounts

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	-	-	-	-	-	-
Unrestricted Funds	UR	General funds from dayto dayoperations	299,074	124,955	(126,331)	-	-	297,698
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			299,074	124,955	(126,331)	-	-	297,698

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Section D Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	*None*
Between endowment and restricted funds	*None*
Between endowment and unrestricted funds	*None*

27.4 Designated funds

Planned use Purpose of the designation Amount

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Section D Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	This year					Last year
	Remuneration	Pension contribution	Redundancy (including loss of office)/ ex gratia	Other	TOTAL	TOTAL
	£	£	£	£	£	£
					-	-
					-	-
					-	-
					-	-
*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*
	N/A
	N/A

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		FALSE

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

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Section D Notes to the accounts (cont)

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*
There have been no related party transactions in the reporting period (True or False)						FALSE

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period	Total
			£	£	£	£	£
							-
							-
							-
							-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section D Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Ch RAF (MOD) BOSCOMBE DOWN	Ch RAF (MOD) BOSCOMBE DOWN	Ch RAF (MOD) BOSCOMBE DOWN

31STMay 2021	Charity no (if any)	1130614

CC17A & TAR )

I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”).

Responsibilities and As the Charity's Managing Trustee, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~
examiner's statement ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~

I have completed my examination, I confirm that no material matters have come to my attention in connection with the examination ~~(other than that disclosed below)~~ which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did 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.

Electronically Signed: Original signed Date: 12.01.2022

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE qualification(s) or body

Oct 2018

IER

(if any):

Address: ACCOUNTANCY COMPLIANCE SOLUTIONS (UK) LIMITED 1 ENDCLIFFE AVENUE, SCUNTHORPE, NORTH LINCOLNSHIRE, DN17 2RB

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

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

Oct 2018

IER