WARDROOM MESS
HMS COLLINGWOOD
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 April 2021 to 31 March 2022
Registered Charity No. 1130657
Trustees’ Annual Report and Comments
| Wardroom Mess HMS COLLINGWOOD | |
|---|---|
| Charity Registered No: | 1130657 |
| Covering the Accounting | Year: 1 April 2021 to 31 March 2022 |
| Address: | HMS COLLINGWOOD |
| Newgate Lane | |
| Fareham PO14 1AS | |
| Governing Document: | Constitution (Mess Rules) |
| Object: | Promotion of the Military Efficiency and Operational |
| Effectiveness of the Armed Forces by the provision of mess | |
| facilities to Commissioned Officers serving in | |
| Her Majesty’s Ship COLLINGWOOD. | |
| Trustee: | Captain C Jordan Royal Navy |
| Trustee selection method: | Appointed as such by the Naval Secretary. |
| Bankers: | Lloyds TSB |
| Fareham | |
| Bank of Scotland | |
| Edinburgh | |
| Independent Examiner: | P A NichollsMBE MAAT |
| 5 Nursery Road | |
| Havant | |
| Hants PO9 3BG | |
| Activities and Achievements: To have resources available for expenditure on improvements | |
| to the quality of life, and the engenderment of espirit de corps. | |
| The mess would normally put on a full social programme for | |
| its members with generous subsidies to functions from the | |
| profits made from the bar and other taxable activities. | |
| However, the Covid 19 restrictions meant that this was not | |
| possible. | |
| Financial Review: | The fund had gained £22K over the year. Mainly because |
| trading income was not required for functions subsidies. The | |
| Main Fund was worth £153.7K of which a third (£52.2K) was | |
| represented by property and stock. Cash flow was not good as | |
| bank and deposit accounts did not fully cover the liabilities of | |
| £47.4K. Of course, in extremis, some of the investment | |
| holding could be sold. |
Investment Selection Policy. The investments aim to achieve income rather than growth. The risk profile is an even split between shares and securities. Financial Reserves Policy: The Trustee has considered the level of reserves that is required, appropriate to the charity’s needs. This is the £70.8K held in BlackRock Charities Investment Funds. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Quarterly independent examination of the accounts will mitigate the risk of any mismanagement by the mess committee. Public Benefit Statement: This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Signed on Original Name Captain C Jordan Royal Navy. Appointment Commanding Officer and sole Managing Trustee Date 29 April 2022
Independent Examiner’s Report to the Trustee of the Wardroom Mess HMS Collingwood.
I report on the accounts of the Charity for the year ended 31 March 2022 which are set out in pages 1 to 7 and accompanying notes.
Respective responsibilities of trustees and examiner
The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention 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 the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in 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 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.
Signed on Original
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
29 April 2022
HMS COLLINGWOOD WARDROOM MESS
Charity Registration Number 1130657
BALANCE SHEET
31-Mar-22
| ASSETS Note Fixed Assets Mess Property 7 Investments 2 Total Fixed Assets Current Assets Stocks at cost Bar & Shop Laid down Port Debtors and prepayments 8 Mess bills Cash Bank Accounts Charities Deposit Account Total Current Assets LIABILITIES Current Liabilities Trade Creditors 9 Crown Creditor Other Creditors 9A VAT Central Bank for Autonomous Funds CNEO Dinner Fund RAESS Fund N&D Officers Association Mountbatten Society Total Current Liabilities Net Current Assets Net Assets |
UNRESTRICTED FUNDS 32,780.00 £ 70,793.78 £ 103,573.78 £ 10,603.35 £ 8,850.75 £ 7,099.35 £ 28,841.51 £ 3,206.96 £ 34,888.82 £ 4,124.43 £ 97,615.17 £ 32,035.48 £ 3,921.23 £ 1,759.65 £ 2,069.39 £ 1,966.50 £ 647.93 £ 4,165.12 £ 906.29 £ 47,471.59 £ 50,143.58 £ 153,717.36 £ |
RESTRICTED FUNDS Page 7 6,549.41 £ 6,549.41 £ 6,549.41 £ 6,549.41 £ |
TOTAL FUNDS 32,780.00 £ 70,793.78 £ 103,573.78 £ 10,603.35 £ 8,850.75 £ 7,099.35 £ 28,841.51 £ 3,206.96 £ 41,438.23 £ 4,124.43 £ 104,164.58 £ 32,035.48 £ 3,921.23 £ 1,759.65 £ 2,069.39 £ 1,966.50 £ 647.93 £ 4,165.12 £ 906.29 £ 47,471.59 £ 56,692.99 £ 160,266.77 £ |
31-Mar-21 28,156.00 £ 69,379.33 £ |
|---|---|---|---|---|
| 97,535.33 £ 12,162.52 £ 9,086.10 £ 1,192.00 £ 11,575.85 £ 950.00 £ 21,279.46 £ 4,123.84 £ |
||||
| 60,369.77 £ |
||||
| 7,983.88 £ 1,811.91 £ 1,523.88 £ 481.86 £ 1,966.50 £ 647.93 £ 3,833.39 £ 906.29 £ |
||||
| 19,155.64 £ 41,214.13 £ |
||||
| 138,749.46 £ |
Approved on 29 April 2022
Signed on Original
Captain C Jordan Royal Navy Sole Managing Trustee
1
CWRMar22BS2ZBALANCE SHEET
HMS COLLINGWOOD WARDROOM MESS FUND
STATEMENT OF FINANCIAL ACTIVITIES
For year ended 31 Mar 22
Note
| Income from: Donations & Grants Charitable Activites Other Trading Activities Investment Other Income Total Income 3 Expenditure on Raising Funds Charitable Activities Total Expenditure 4 Net gain or loss plus unrealised gain on investments Net movement in funds Total Funds brought forward Total Funds carried forward |
157,623.98 £ 4,844.63 £ 2,194.25 £ 1,256.88 £ 165,919.74 £ 945.00 £ 144,392.22 £ 145,337.22 £ 20,582.52 £ 1,414.45 £ 21,996.97 £ 131,720.39 £ 153,717.36 £ |
Restricted Fund 2,525.27 £ 2,525.27 £ 3,004.93 £ 3,004.93 £ (479.66) £ (479.66) £ 7,029.07 £ 6,549.41 £ 2021/22 |
2020/21 Total 160,149.25 £ 90,802.71 £ 4,844.63 £ 1,516.27 £ 2,194.25 £ 2,330.27 £ 1,256.88 £ 1,405.00 £ 168,445.01 £ 96,054.25 £ 945.00 £ - £ 147,397.15 £ 84,218.50 £ 148,342.15 £ 84,218.50 £ 20,102.86 £ 11,835.75 £ 1,414.45 £ 8,561.34 £ 21,517.31 £ 20,397.09 £ 138,749.46 £ 118,352.37 £ 160,266.77 £ 138,749.46 £ |
|---|---|---|---|
2
CWRMar22BS2ZSOFA SUM
HMS COLLINGWOOD WARDROOM MESS FUND
Notes to the Accounts dated 31 March 2022
Note 1 - Accounting policies
a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice Effective October 2019
and the provisions of the Charities Act 2011. Significant policies adopted are:
Incoming resources
a. Donations are included in the Statement of Financial Activities (SOFA) when the mess becomes entitled to the donation or grant and it is reasonably certain that it will be received.
-
b. Incoming resources from fund raising are reported gross in the SOFA
-
c. Intangible income is not included in the accounts.
-
d. The mess receives no unpaid volunteer help.
-
e. Investment income is included in the accounts when receivable.
Expenditure and liabilities
a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Mess to the expenditure.
Assets
a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or a reasonable value on receipt. The Mess does not have a policy of revaluation.
b. Depreciation is six monthly, straight line and over the estimated life of the item. It is not practical to apportion depreciation to any particular activity and therefore depreciation is shown as a single item under support costs.
c. Investments on a recognised stock exchange are valued at market value at the date of the Balance Sheet or the last valuation provided by the Investment Managers.
d. Stocks are valued at the lower of cost or market value.
Note 2 - Investments - Black Rock
| BlackRock Charities UK Bond Fund Market Value at 31 Mar 21 Loss on Revaluation Market Value at 31 Mar 22 BlackRock Charities UK Equity Fund Market Value at 31 Mar 21 Gain on Revaluation Market Value at 31 Mar 22 |
26,301.04 £ (1,979.65) £ |
|---|---|
| 24,321.39 £ |
|
| 43,078.29 £ 3,394.10 £ |
|
| 46,472.39 £ |
3
HMS COLLINGWOOD WARDROOM MESS FUND
Notes to the Accounts dated 31 March 2022
Note 3 - Income
| Charitable Activities Mess Subs Associate Members Subs Short Stay Civilians Subs Function Income Function Consumables Bar Sales Laid Down Port Sales Dry Cleaning Other Trading Activities Function Surplus Miscellaneous Income Sale of Crystal Investment Income Bank Interest Investment Dividends Other Income OAs subsidy contribution Total Income |
67,437.50 £ 61,605.75 £ 4,260.00 £ 3,498.00 £ 1,435.54 £ 1,306.58 £ 37,436.05 £ 2,254.00 £ 1,758.50 £ 44.16 £ 44,868.67 £ 20,319.20 £ 175.73 £ - £ 251.99 £ 123.70 £ 157,623.98 £ 89,151.39 £ 4,050.99 £ 168.11 £ 21.51 £ 1,120.83 £ 772.13 £ 227.33 £ 4,844.63 £ 1,516.27 £ 0.36 £ 6.10 £ 2,193.89 £ 2,324.17 £ £2,194.25 2,330.27 £ 1,256.88 £ 1,405.00 £ 165,919.74 £ 94,402.93 £ 2020/21 2021/22 |
67,437.50 £ 61,605.75 £ 4,260.00 £ 3,498.00 £ 1,435.54 £ 1,306.58 £ 37,436.05 £ 2,254.00 £ 1,758.50 £ 44.16 £ 44,868.67 £ 20,319.20 £ 175.73 £ - £ 251.99 £ 123.70 £ 157,623.98 £ 89,151.39 £ 4,050.99 £ 168.11 £ 21.51 £ 1,120.83 £ 772.13 £ 227.33 £ 4,844.63 £ 1,516.27 £ 0.36 £ 6.10 £ 2,193.89 £ 2,324.17 £ £2,194.25 2,330.27 £ 1,256.88 £ 1,405.00 £ 165,919.74 £ 94,402.93 £ 2020/21 2021/22 |
|---|---|---|
| 94,402.93 £ |
4
HMS COLLINGWOOD WARDROOM MESS FUND
Notes to the Accounts dated 31 March 2022
Note 4 - Expenditure
| Raising Funds Purchase of Crystal Charitable Activities Trading Costs Cost of Bar Sales Bar Expenses Cost of Port Sales Function Expenses (from subsidies) Function Expenses (from tickets) Function Consumables Mess Running Costs Performing Rights/PPL Mess Guests Mess Committee Lunches & Refreshments Television/Video/Audio Newspapers & Magazines Coffee CAF Sports Contribution Dry Cleaning Graduation Expense Flowers Presentations Repairs & Renewals Bar Tills Dining Hall Extras Wages Insurance Trophy Hire Governance Costs Independent examination Support Costs Bank & BACS charges Office Expenses Depreciation Total Expenditure |
945.00 £ - £ 31,706.87 £ 13,607.21 £ 3,398.63 £ 1,723.28 £ 235.35 £ - £ 2,560.04 £ 374.13 £ 37,436.05 £ 2,254.00 £ 1,959.18 £ 482.09 £ 161.82 £ 1,140.00 £ 656.84 £ 411.51 £ 595.02 £ - £ 13,945.70 £ 8,708.30 £ 8,227.24 £ 7,435.32 £ 10,200.64 £ 9,403.37 £ 2,083.00 £ 2,166.00 £ 193.35 £ 112.04 £ 140.54 £ 51.65 £ 4,781.16 £ 6,511.68 £ 1,598.36 £ 1,834.27 £ 2,463.94 £ 727.00 £ 1,008.00 £ 1,008.00 £ 3,470.01 £ 4,476.40 £ 625.04 £ 624.20 £ 1,955.50 £ 2,191.56 £ 538.21 £ 538.21 £ 1,620.00 £ 2,124.00 £ 4,122.72 £ 5,631.65 £ 787.62 £ 444.82 £ 7,921.39 £ 8,600.00 £ 144,392.22 £ 82,580.69 £ 145,337.22 £ 82,580.69 £ 2021/22 2020/21 |
945.00 £ - £ 31,706.87 £ 13,607.21 £ 3,398.63 £ 1,723.28 £ 235.35 £ - £ 2,560.04 £ 374.13 £ 37,436.05 £ 2,254.00 £ 1,959.18 £ 482.09 £ 161.82 £ 1,140.00 £ 656.84 £ 411.51 £ 595.02 £ - £ 13,945.70 £ 8,708.30 £ 8,227.24 £ 7,435.32 £ 10,200.64 £ 9,403.37 £ 2,083.00 £ 2,166.00 £ 193.35 £ 112.04 £ 140.54 £ 51.65 £ 4,781.16 £ 6,511.68 £ 1,598.36 £ 1,834.27 £ 2,463.94 £ 727.00 £ 1,008.00 £ 1,008.00 £ 3,470.01 £ 4,476.40 £ 625.04 £ 624.20 £ 1,955.50 £ 2,191.56 £ 538.21 £ 538.21 £ 1,620.00 £ 2,124.00 £ 4,122.72 £ 5,631.65 £ 787.62 £ 444.82 £ 7,921.39 £ 8,600.00 £ 144,392.22 £ 82,580.69 £ 145,337.22 £ 82,580.69 £ 2021/22 2020/21 |
|---|---|---|
| 82,580.69 £ |
Note 5 - Paid Employees
There are no paid employees, although some casual wages are paid.
Note 6 - Trustee and Other Related Parties
a No expenses or emoluments have been paid to the Sole Managing Trustee b. There are no amounts due to or from the Sole Managing Trustee
c. The Sole Managing Trustee is also the sole Managing Trustee of the Central Amenities Fund HMS Collingwood. The Wardroom pays sums to the CAF as sports contributions on behalf of its members.
5
Note 7- Tangible Fixed Assets - Property Account - Fixtures & Fittings
| Property Valuation as at 31 Mar 21 Additions Less Depreciation Property Valuation at 31 Mar 22 Note 8 - Miscellaneous Debtors and Prepayments Prepaid Summer Ball 22 Prepaid Insurance Prepaid PRS/PPL Prepaid CAF Contribution Prepaid TV Licence/Maintenance/Sky Note 9 - Trading Creditors ESS Pressing Needs BOC Molson Coors Tolchards Visa Card Note 9A - Miscellaneous Creditors Newspapers Bank & Card Charges PAYD PNIE |
28,156.00 £ 12,545.39 £ (7,921.39) £ |
|---|---|
| 32,780.00 £ |
|
| 4,592.35 £ 582.00 £ 872.00 £ 417.00 £ 636.00 £ |
|
| 7,099.35 £ |
|
| 30,034.34 £ 434.70 £ 211.91 £ 659.03 £ 207.30 £ 488.20 £ |
|
| 32,035.48 £ |
|
| 537.10 £ 18.00 £ 384.55 £ 820.00 £ |
|
| 1,759.65 £ |
Note 10 - Endowment or Restricted Income Funds
The Officers' Association Fund is a restricted fund within the Wardroom Fund (see Note 13)
Note 11 - Other Information
a. The fund does not have any material commitments not provided for in the accounts
b. The fund has not given any guarantees to any third party that could be called on at the year end.
c. The fund has not granted any loans.
d. The fund did not make any ex gratia payments during the year.
Declarations
a. The Trustee has not changed the year end date nor the length of the fund's financial year.
b. All the fund's operations are continuing operations and no operations have been discontinued
c. No funds are in deficit.
d. The fund has no marketable intangible assets
e. None of the funds functional assets have been revalued during the year and the fund does not have a policy of revaluation of these assets.
f. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.
6
Note 12 - Bar & Shop Trading Account - Year to Mar 22
| Sales Bar Sales at cost price Cost of Sales Gross profit Gross profit/sales at profit Gross profit/cost of sales (= av mark up) Less expenses: Spillage/Write Off, pipeclean (963.66) £ 3.0% Covid Write Off (621.15) £ Snacks and Sundries (1,813.82) £ Net Profit 23% |
42,479.44 £ 19,802.92 £ 2,389.23 £ 516.28 £ 44,868.67 £ 20,319.20 £ (31,706.87) £ (13,607.21) £ 13,161.80 £ 6,711.99 £ 31.0% 33.9% 41.5% 49.3% (227.38) £ 1.7% - £ (1,495.90) £ (3,398.63) £ (1,723.28) £ 9,763.17 £ 25% 4,988.71 £ Previous Year |
|---|---|
Note 13 - Officers Association (Restricted Sub Fund) - Year to 31 Mar 22
| Income Subscriptions History Press Greenie Royalties Expenditure OA Contribution to Mess Subscription refunds OA Trafalgar Night Office items Soundbar Christmas Lunch Refund B Worsfold OA Lunch Payments exceed Receipts by Receipts exceed Payments by Brought forward 1 Apr 21 Payments exceed Receipts by Receipts exceed Payments by Carried Forward 31 Mar 22 |
1,256.88 £ - £ 1,460.33 £ 201.59 £ 66.63 £ 19.50 £ - £ |
2,525.27 £ 1,530.39 £ - £ 120.93 £ 2,525.27 £ 1,651.32 £ 1,405.00 £ 35.01 £ - £ 57.80 £ - £ - £ 140.00 £ 3,004.93 £ 1,637.81 £ (479.66) £ 13.51 £ 7,029.07 £ 7,015.56 £ (479.66) £ - £ - £ 13.51 £ 6,549.41 £ 7,029.07 £ Previous Year |
2,525.27 £ 1,530.39 £ - £ 120.93 £ 2,525.27 £ 1,651.32 £ 1,405.00 £ 35.01 £ - £ 57.80 £ - £ - £ 140.00 £ 3,004.93 £ 1,637.81 £ (479.66) £ 13.51 £ 7,029.07 £ 7,015.56 £ (479.66) £ - £ - £ 13.51 £ 6,549.41 £ 7,029.07 £ Previous Year |
|---|---|---|---|
| 1,651.32 £ 1,637.81 £ |
|||
| 13.51 £ |
|||
| 7,015.56 £ - £ 13.51 £ |
|||
| 7,029.07 £ |
7
WARDROOM MESS
HMS COLLINGWOOD
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 April 2021 to 31 March 2022
Registered Charity No. 1130657
Trustees’ Annual Report and Comments
| Wardroom Mess HMS COLLINGWOOD | |
|---|---|
| Charity Registered No: | 1130657 |
| Covering the Accounting | Year: 1 April 2021 to 31 March 2022 |
| Address: | HMS COLLINGWOOD |
| Newgate Lane | |
| Fareham PO14 1AS | |
| Governing Document: | Constitution (Mess Rules) |
| Object: | Promotion of the Military Efficiency and Operational |
| Effectiveness of the Armed Forces by the provision of mess | |
| facilities to Commissioned Officers serving in | |
| Her Majesty’s Ship COLLINGWOOD. | |
| Trustee: | Captain C Jordan Royal Navy |
| Trustee selection method: | Appointed as such by the Naval Secretary. |
| Bankers: | Lloyds TSB |
| Fareham | |
| Bank of Scotland | |
| Edinburgh | |
| Independent Examiner: | P A NichollsMBE MAAT |
| 5 Nursery Road | |
| Havant | |
| Hants PO9 3BG | |
| Activities and Achievements: To have resources available for expenditure on improvements | |
| to the quality of life, and the engenderment of espirit de corps. | |
| The mess would normally put on a full social programme for | |
| its members with generous subsidies to functions from the | |
| profits made from the bar and other taxable activities. | |
| However, the Covid 19 restrictions meant that this was not | |
| possible. | |
| Financial Review: | The fund had gained £22K over the year. Mainly because |
| trading income was not required for functions subsidies. The | |
| Main Fund was worth £153.7K of which a third (£52.2K) was | |
| represented by property and stock. Cash flow was not good as | |
| bank and deposit accounts did not fully cover the liabilities of | |
| £47.4K. Of course, in extremis, some of the investment | |
| holding could be sold. |
Investment Selection Policy. The investments aim to achieve income rather than growth. The risk profile is an even split between shares and securities. Financial Reserves Policy: The Trustee has considered the level of reserves that is required, appropriate to the charity’s needs. This is the £70.8K held in BlackRock Charities Investment Funds. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training or other activities. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Quarterly independent examination of the accounts will mitigate the risk of any mismanagement by the mess committee. Public Benefit Statement: This fund provides public benefit by assisting Service personnel to more effectively perform their roles within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Signed on Original Name Captain C Jordan Royal Navy. Appointment Commanding Officer and sole Managing Trustee Date 29 April 2022
Independent Examiner’s Report to the Trustee of the Wardroom Mess HMS Collingwood.
I report on the accounts of the Charity for the year ended 31 March 2022 which are set out in pages 1 to 7 and accompanying notes.
Respective responsibilities of trustees and examiner
The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee for any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no material matters have come to my attention 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 the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in 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 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.
Signed on Original
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
29 April 2022