2025-05-31-accounts

fy e}| FORCHARITYENGLAND COMMISSION AND WALES

Trustees’ Annual Report for the period

From: 01 Jun 2024 To: 31 May 2025 Charity name: RAF Honington Warrant Officers' and Sergeants’ Mess Charity registration number: 1131113

Objectives and Activities

aaaSummary 900 rer ce the of the purposes of | Para 1.17 The Object of the Royal Air Force charity as set out in its Honington Sergeants’ Mess is: governing document ‘The promotion of efficiency of; the Armed Forces of the Crown by the provision and support of facilities and activities for the efficiency and well-being of Service Personnel.’ The 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 Honington Sergeants’ Mess’ principal means of delivering charitable assistance. The Royal Air Force Honington Sergeants’ Mess has three main aims set by the Trustee: i. 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. ii. Encourage, supporting and facilitating the development of sport to raise standards and to promote the link to fitness, teamwork and personal development through sporting activity and opportunities.

tii.

Supporting facilities and capital projects to enable the possible provision for the

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |[|Royal Air Force|Honington||| |Details of|the Fund’s objectives and||| |activities|are|grouped|together within|the|—|| |||community.| |||eachand|Performance’ activity are givensection. in the ‘Achievements| |||appropriate aims and details of|the scope of| |||:| |Summary ofthe main|| Fits 1.47 and|The Sergeants’ Mess derives public benefit| || purposactiviti|es|info|r|elation tothe public those|||~|aspersonnelit assists with in providing the necessary Royal sk lls A|i|r For to|c|earry||| |benefit,|in|particular,|the|out the|Royal|Air Force contribution|to| |activities, projects or|||defence of the United Kingdom and its| |services identified|in the|interests. Service Funds are established for||| |accounts.|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,military|service. spirit|andAs|a attituderesult, tothefaceSergeants’| |||challenges and danger associated with| |Mess|derives|a|benefit to|the general|public| |in|helping|to|provide|personnel|who|are| |motivated,|have|a|high|morale|and|are| |willing|to serve|the|needs of their country| |and|that of|its|public,|at|all|times.| |Statement confirming|Para|1.18|The above|statement has been agreed|by| |whether the trustees|have|RAF|Air Command|HQ|Service|Funds and| |had|regard|to the guidance|the|Charity|Commission. With assistance| |issued|by the|Charity|available from|Air Command|staff, the| |Commission on|public|Trustee|has|paid|due|regard|to the| |benefit|guidance|issued|by the Charity Commission| |||on|public|benefit.|ml| |Additional|information|(optional)| |You may choose to include further statements where|relevant about:|——| |SORP reference|[ Prior to the.end of the Financial Year the| |Para 1.38|Financial|Plan/Budget|is proposed to the| |Policy on grant making|||| Membership at an Extraordinary General| |Meeting|(EGM).|The|plan|details|the| |proposed|budget for the|new|Financial| |Year|including|grants,|subsidies|and any| |capital|expenditure|for|ratification|by the| |membership.minutes|are|thenIf|agreeddistributed at theto EGM,the|Trustee||| |forCommitteeratification meetingsand|approval. take placeThe eachMess||| |business|of the|Mess.| |||month to discuss finances and any other| |Para|1.38|Reserve. The|Investment|Reserve|contains| |||Policy on|social|investment|Inmonies line with that RAF are Honingtoninvested|to Investments provide future| |including program related|||| security for The Mess. This fund remains| |investment|withinadditional the CCLAincome. andThe willcurrent also provideinvestments||| |are|detailed|within|the|FP.| |Para|1.38|UnreMes|s|tricted Funds fallFunds and into|two categories:Restricted|Funds||| |Contributionvolunteers|made|by|,|as ‘MessUnrestricted Subscription’, funds are shownand are on an Mess|Bills"||

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amalgamation of the old charges that covered Maintenance, Entertainments, Mess Improvements & Beverages etc. Unrestricted Funds can be used to cover any of the areas mentioned above at the discretion of the Mess, without recourse to a General Meeting. Restricted Funds can only be used for the purpose for which they are collected, e.g. Sports Levy can only be passed to the Stn Sports Fund. Other The Mess committee meets on a monthly basis to decide on the support given to requests for assistance. Requests for assistance for activities are discussed by the committee and approved based on merits of the individual bids. Activities requesting assistance are asked to provide financial details of any fund held by them. Achievements and Performance ESS Warrant Officers and Senior Noncommissioned Officers to safeguard all the Summary values, standards and traditions that make of the main = 2ara 1.20 the Mess. what it is The WOs’ & Sgts’ Mess achievementsidentifying of the charity, remains one of the most exclusive, clubs .in charity’s the difference the the world, as membership cannot be the work has made to bought, it must be earned. The conduct of circumstances of its its members will set the tone of a unit and beneficiaries and any wider within the walls of a mess that experience benefits to society as a is the backbone of any establishment. whole. The primary function of our mess is to be a comfortable venue to relax, dine, entertain and educate. It should also be somewhere that we can celebrate those who have gone before us. To that end you will find this mess has been themed to celebrate the history of the Royal Air Force, RAF Honington and the RAF Regiment as a Corps. More recently the RAF Police now feature strongly in Station DNA and are reflected here in the Mess too. In any mess that may have members who follow different traditions it is inevitable that varying customs will prevail unless a standard of set rules are laid down. Additional information (optional) You may choose to include further statements where relevant about: The i | Financial Plan details planned income objectivesAchievements against | Para 1.41 | andyear. expenditureAll proposals for thefor the next commitment financial of | | set expenditure, generation of income, el | ia n cludingd charges Gross are Perc subj e cn t ageto the Profi ra t ification (GPP) | | by the Mess Membership. The Mess must

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||||||||| |---|---|---|---|---|---|---|---| |break even|in|its|profit|and|loss| |activities.|This|FP|aims|to|enhance|mess| |facilities|and|service|levels,|whilst| |maintaining|realistic|standing|charges|for| |all|members.| |The|Mess|has|made|a|small|surplus,|after| |accounting|for movements|in|investments.| |Performance|of fundraising| |activities|against objectives|| Pa 14"| |set| |The|dividend|for|FY24/25 was £576.22| |against a|planned|£800;|this|should|be| |Investment performance|Para|1.41|‘||monitored and subsequently|reviewed|at| |against objectives|the future EGM.| |=|||i|N/A|

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Financial Review

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||||||||| |---|---|---|---|---|---|---|---| |Review of the|charity’s|Para|1.21|The Mess|is now in a|significantly|stronger| |financial|position at the end|financial|position when compared|to recent| |of the period|years. As a|result,|it is|possible|to reward| |the|Mess|Membership|with|improved|Mess| |facilities and|improvements.|The|size|of| |any surplus|will|as|ever,|be|dependent|on| |the|number of personnel|deployed|over the| |course|of the|FY.| |Statement explaining|the|Para|1.22|Permanent Endowment (PE) previously| |policy for holding|reserves|known as the Contingent|Liability|is the| |stating why they are held|capital of The Mess and|is|held|in trust by| |the|Mess|Members.|Should|the|Mess| |close the|PE would|have|to|be|returned|to| |the|RAF|Central|Fund.|The|PE|usually| |increases|each|FY|by at least the|rate|of| |inflation|however,|Service|Funds|Policy|at| |HQ AIR have|stabilised|the|PE|at| |£21,042.00|again|for this|FY,|this|figure|will| |not change.|The PE|is mandated|to|be| |held|within|investments|to|ensure|its| |security|going|forwards.| |Amount of reserves|held|The mess|holds the following|reserves:| |2024/2025| |£89,242-Equal|to|10.1|months|expenditure| |2023/2024| |£83,321|— Equal|to|9.4 months|expenditure| |reserves| |feeb|ee|[Teena]| |deficit| |(rice|+|inert ||a|

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			Explanation ofany uncertaintiesaboutthe charity continuing as a going concern	Explanation ofany uncertaintiesaboutthe charity continuing as a going concern	Para 1.23	Thereareno uncertainties aboutthe charity continuing as a going concern.	Thereareno uncertainties aboutthe charity continuing as a going concern.
			Additional information (optional)
			You maychoose to include furtherstatementswhere relevantabout:
							Principlefunding is received from
			The charity's principal sources offunds (including anyfundraising)			Para 1.47	subscriptionsfrommessmembers while furtherfunding isgenerated through bar trading.
						Investments remain with Schroders and
						CCLA.
			Investment policyand
			objectives including any		AEN
			social investment policy
			adopted Adescription ofthe principal risksfacingthe charity				Para1.46
						procedures have been established in order
						to manage these risks. This isdone
						through the means ofa Service Funds
						Internal Audit Board, convened at the start
						ofeach Financial Year, to carryout internal arithmetical and management audit ofthe charity. Inaddition,theTrusteemaintainsa Risk Register detailing areaswhich may be cause ofconcern presentlyand into the future. Risks have been analysed and
						assessed according to theirimpactand likelihoodofoccurrence.Systems
							PotentialRisk AIRC2 changes underthe Wittering Model have had significant impacton both
						personnel with the qualification and actively engageswiththem.

Structure, Governance and Management

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|||||||| |---|---|---|---|---|---|---| |trusts:| |ea Pe|oT| |How|is the|charity|Unincorporated|Association| |constituted?| |Trustee|selection methods|The|Station Commander at Royal|Air Force| |including|details|of any|Honington|is appointed|as the|ex-officio| |constitutional|provisions|e.g.|Trustee of all Service Funds|at Royal|Air| |election to|post or name|of|Force|Honington.|Appointment of Station| |any person|or body entitled|Commanders|is controlled|by Royal|Air| |to appoint one or more|Force|Headquarters Air Command,|Royal| |trustees|Air Force|High Wycombe.|

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Additional information (optional)

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|||||||||| |---|---|---|---|---|---|---|---|---| |You|may|choose|to|include further statements where|relevant about:| |The Trustee|delegates|the|day-to-day| |management and|control|of the|Sergeants’| |Policies|and|procedures|Mess together with|the disbursement of| |adopted|for the induction|grants to|a management committee chaired| |and|training|of trustees|by the|President of the|Mess Committee| |who|is|appointed|by the|Trustee.|Members| |of the|committee|are|appointed|from| |functional|areas|or sections|of the|unit.| |;|However,|all|management|decisions,| |acquisitions|and|expenditure|are subject to| |the|Trustees’|approval|by signature|in|the| |minute|book.| |Committee|meetings|take|place|each| |month.|The|budget for the|next financial| |The|charity's|organisational|year|is|set in May by the Committee for| |structure and|any wider|approval|by Mess Members at the General| |network with which the|Meeting. The Annual|General|Meeting| |charity works|ratifies the annual audited|accounts|of the| |Mess.|Minutes are taken|at each| |Committee|and|General|Meeting|and|are| |circulated|to|reach|the Trustee|within|10| |working|days|of the|meeting|for their| |approval.| |As|Trustee|of|all|Service|Funds|at|Royal|Air| |Force|Honington,|the|Station|Commander| |Relationship|with|any|also has|responsibility for one other| |related|parties|separately run|Service|Fund|Registered| |Charity;|namely the|Royal|Air|Force| |Honington|Officers’|Mess and|a number of| |other|sport/society/welfare funds termed|as| |‘Banked|Funds’|which|are|accepted| |charities|under the|Statutory|Instrument| |1056/65.| |Risk|- The Trustee|has|continued|a| |Other|programme|of work to|identify procedures| |to|mitigate|risk and|minimise|potential|

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impact should risks materialise. A Service Funds Internal Audit Board is convened at the start of each FY to carry out an internal arithmetical and management audit of the charity. - Reference and Administrative details |Charityname =| Royal Air Force Honington Sergeants’ Mess Othernamethechartyuses [WA i(“‘“‘CS™™™~S Registered charitynumber_ [1131113 ™~<“ssS™~~~~SS™S™S™~S Charity’s principal address Royal Air Force Honington Bury St Edmunds Suffolk IP31 1EE

Names of the charity trustees who manage the charity

|||.
Datesacted ifnotforwhole|| Nameofperson (orbody)entitled| |---|---|---|---| ||MHayward|Station Commander | 11 Jan23—14Jul25|Appointment of Station| |1|||Commanders is controlled by
the RAF Manning| ||||Organisation atHQ Air| ||||Command.| |2||StationCommander | 14Jul25 -Current|| ||Corporatetrustees—namesofthedirectors atthedatethereportwasapproved
| Directorname
|
/
||||

Name of trustees holding title to property belonging to the charity

Funds held as custodian custodian trustees on behalf of others of others others

Funds held as custodian custodian trustees on behalf of others of others others | Description of the assets held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for | N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

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Type of Name Address
adviser
Name of chief executive or names of senior staff members (Optional information)
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Exemptions from disclosure

Reason for non-disclosure of key details Other“a information Declarations Signature(s) Full name(s)|Mark Hinde Position (eg erate) Station Commander & Managing Trustee Date (OZC5 _ a re eu! [aMuud “Ane Mow?)Ae ALi \ nt Kt The ~<f fre nopat stn 2 ae SK a | ) Un anale 2o2$

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31May2025|«Swe| |---|---|---|---| |Section A|||Statement of Financial Activities| |Recommendedcategoriesby
activity||88
gs
©|Unrestricted pay
Endowment]
Totalfunds
PriorYear
funds
fu
funds
funds
nds| ||||£
£
£
£
£| |Incoming resources (Note3)|||FO01
FO2
FO3
F04
FOS| |Income and endowments from:|||| |Donationsandlegacies
Charitable activities
Othertradingactivities
investments
Separate materialitem
ofincome
Other
Total
Resourcesexpended (Note6)
Expenditureon:
Raisingfunds
Charitable activities
Separatematerial item ofexpense
Other
Total
Netincome/(expenditure)beforeinvestment
gains/(losses)||| i
iS
ey
EE)
soz|
109,288]=|
109,288] 103,974|
|
ES
ee![TS]
aS
soa
1oa7{TCT]
981|
C7hn en ee
C)(nS i
iS[a
a
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110,315;
=]
110,315|
104,955 |
|
a
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es|
ol
inl
$09
105,968;
-fe
105,968
106,123
7)(i
Sed(i
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Se OS ESS as
$12
105,968}fg
105,968] 106,123|
i
ta Sell
re
| 43e7
(1,168)|| |Netgains/(losses)on investments||$14|25e7{|fT
87]
8,222 || |Netincome/(expenditure)
Extraordinary items (Note7)
Transfers between funds
Other recognised gains/(losses):||sis{
6,934], eg
2,054
|
et
SS
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es
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Np a
ae
s7fCTC
S||| |Gainsand (losses) on revaluation of fixed assets forthe|||| |Netmovementin funds
Reconciliationoffunds:
Totalfundsbrought forward
Totalfundscarriedforward||so|6,934}
$21
s22|__233,440[|6,934}
=|
|
|
2,054|
Ssekana|
226,508/-|
21,042] 247,550|
245,496
233,440[
=|21,042|
|_247,550||

RAF Honington Warrant Officers’ and Sergeants’ Mess Year Ending 31 May 2025

Page Lot S2

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Section B Balance Sheet
RAF Honington 8 Restricted
Warrant Officers’ and Sergeants’ Mess § g ot pecan income slates ben id ene
at 31 May 2025 oa funds hen ven
£ £ £ £ £
Fixed assets Fo1 Fo2 FO3 FO4 FO5
Intangible assets (Note 15) 1 i a as
Tangible assets (Note 14) B02 144198] -| ——-] 144,198 143,187
Heritage assets (Note 16) dl i i)ey bs
Investments (Note 17) poo [11490]=| 2042] [32,532]] |a29,945
Totalfixed assets 00s | 155,688) | -|—21,042| 176,730] 173,132
Current assets [tet]
Stock (Note 18) B06 4805{ | 4895] 4,316
Debtors (Note 19) B07 12,053] =|=12,053] 8,362|
Investments (Note 17.4) J ee ee ee ee)eee|
Cash at bank and in hand (Note 24) B09 79,316; °°&2-{| —-| 79,316
. Total current assets 810 96,264; #+-| || 96,264] 92,022|
eS)
Creditors: amounts falling due within xe 17,604
one year (Note 20)
Cash at bank and in hand (Note 20) px [ [ -t-e]
tt ta]
Total current liabilities 812 | [18512]] =| =18,512] 17,604
==]
Net current assets/{liabilities) 812 77,752{ = -| | 77,752 74,418
|| |_|
Total assets less current liabilities 813 |233,440} —— -| 21,042] 254,482 247,550|
iia]
one year (Note 20)
Provisions for liabilities es [oP]
ary
Total net assets or liabilities ee |233440]= -| 21,042] 254,482] 247,550
Funds of the Charity [aa
Endowment funds (Note 27) B17 | [24,042]] 21,0427 21,042 |
Restricted income funds (Note 27) B18 ‘—e-| [ipa |
Designated funds pd | ES aes
Unrestricted funds B19 134,805 134,805 127,873
Revaluation reserve B20 98,635 98,635 98,635
Total funds 521 | [233,440]] =| 24,042] 254,482] 247,550
Signed by one or two trustees on behalf of all
the trustees f Signature Date of approval
Sd =)
Ving Commander M Hinde
LW =
i 5
RAF Honington As(9 atat | Ad [- AAG ( TA
Warrant Officers' and Sergeants’ Mess |
Year Ending 31 May 2025 Page 2 of 52
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Section C

Statement of Cash Flows

RAF Honington Warrant Officers’ and Sergeants’ Mess Year to 31 May 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Net movement|in funds generated from operations| |Depreciation|in the year|969| |Disposal|of Fixed|Assets|=| |Revaluation|of|Fixed|Assets|-| |Movement|in|Stocks/Inventories|(579)| |Movement|in|Debtors/Receivables|(3,691)| |Movement|in|Creditors/Payables|908| |Net movement|in|assets and|liabilities|||(2,393)| |Net cash|generated from operations|||4,541||| |Investing Activities| |Investment|in|Fixed|Assets|(1,980)| |Changes|in|Investments|(2,587)| |Total|for|Investing|Activities|4,567| |Financing Activities| |Repayment|of Loans|-| |Total for Financing|Activities|oTad| |Total movement|in|Cash|at bank and|in|hand|ne5)| |Cash|at|bank and|in hand|(Note|24)|79,344| |Cash|at|bank and|in|hand|(Note|20)|(Overdraft)|-| |Cash|at bank and|in|hand|B/fwd|01|Jun|2024| |Cash|at|bank and|in|hand|(Note|24)|79,316| |Cash|at|bank and|in|hand|(Note|20)|(Overdraft)|-| |Cash|at bank and|in|hand|C/Fwd|31|May 2025|79,316|

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RAF Honington Warrant Officers' and Sergeants' Mess Year Ending 31 May 2025

Page 3 of S2

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 ® accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

@ and with the Charities Act 2011.

TheFRS charity102.* constitutes a public benefit entity as defined by

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Y
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• -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:

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||||||||| |---|---|---|---|---|---|---|---| |An|explanation|as|to|those|factors|that|support| |the|conclusion|that the charity|is a|going|N/A| |"concern;|:| |Disclosure|of any|uncertainties|that make|the| |going|concem|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| |prepared|the accounts and|the|reason why the|N/A| |charity|is not|regarded|as|a|going|concern.|

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RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

Paged of 52

Section D

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Notes to the accounts
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1.3 Change of accounting policy

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

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* -Tick as appropriate
Please disclose:
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iil) 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 periods
before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes changes to accounting estimates have occurred in the reporting period (3.46 FRS 102
yess * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No xa
Please disclose:
{ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(lil) where practicable, the effect of the change in one or
more future periods.
N/A
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No changes changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
yess * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No xa
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RAF Honington Warrant Officers' and Sergeants' Mess Year Ending 31 May 2025

Page[5][ of][52]

Section D

Notes to the accounts

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
No ae
Please disclose:
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
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RAF Honington Warrant Officers' and Sergeants' Mess Year Ending 31 May 2025

Page of 52

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 accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 seat a End of period period £ £

Fund balances as previously stated Adjustments:

Fund balance as restated er oe)

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 Honington Warrant Officers' and Sergeants' Mess Year Ending 31 May 2025

Page 7 of 52

,

	Section D	Notes to the accounts
	Note2	Accounting Policies
	Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptfor thoseidentified, "No"or"N/a". Whereadifferentor
		additionalpolicyhasbeenadoptedthen this isdetailedin theboxbelow.
	2.1 INCOME
	Recognition ofincome	Theseareincluded intheStatementofFinancialActivities '	Yes
'		«the charity becomesentitled tothe resources;
		» it ismore likelythan notthatthetrusteeswill receivetheresources; and
		»themonetaryvalue can bemeasuredwithsufficient reliability.
	Offsetting	Therehasbeennooffsettingofassetsand liabilities,orincomeandexpenses,unless requiredor	Yes
		permitted bythe FRS 102SORPorFRS 102.
	Grantsanddonations	Grants and donations are only included in the SoFA when the general income recognition	N/A
		criteriaaremet (5.10to 5.12 FRS 102SORP).
		In the case of performance related grants, income mustonlybe recognised to the extentthat	N/A
		the charity has provided the specified goods or services as entitlement to the grant onlyoccurs
		when the performance related conditions aremet{5.16 FRS 102SORP).
	Legacies	Legaciesareincluded intheSOFAwhen receipt isprobable, that is,whenthere hasbeen grant ofprobate, the executorshave established thatthere aresufficient assets inthe estateand any	N/A
		conditionsattached tothe legacyareeitherwithin thecontrolofthe charityorhave been met.
	Governmentgrants	Thecharityhasreceivedgovernmentgrantsinthereportingperiod	No
	Taxreclaimsondonationsand gifts Gift Aid receivable is included in incomewhenthere isa valid declaration fromthe donor. Any		Nia
		GiftAidamountrecoveredonadonation isconsidered to bepartofthatgiftand Istreated asan
		addition to the same fund as the initial donation unless the donor or the terms of the appeal
		havespecified otherwise.
	Contractualincomeand	This isonlyincluded intheSoFAoncethecharity hasprovided the relatedgoodsorservicesor	N/A
	performancerelatedgrants	mettheperformance related conditions.
	Donatedgoods	Donated goodsaremeasured atfairvalue(the amountforwhichtheassetcouldbeexchanged)	N/A
		unlessimpractical todoso.
		Thecostofanystockofgoodsdonatedfordistribution tobeneficiaries isdeemedtobethefair	we
		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 atthe
		carryingamountofthestocksatdistribution.
		Donatedgoodsforresalearemeasuredatfairvalueoninitial recognition,which istheexpected	N/A
		proceedsfrom sale lessthe expected costsofsale,and recognised in ‘Incomefromothertrading
		activitles’ with the corresponding stock recognised in the balance sheet. On its salethe valueof
		stock is charged against ‘Income from other trading activities’ and the proceeds from sale are
		alsorecognised as ‘Incomefromothertrading activities’.
		Goods donated for on-going use by the charity are recognised as tangible fixed assets and	N/A
		included in theSoFA asincomingresourceswhen receivable.
		Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
		receivable

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cont...

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Section D Notes to the accounts
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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Donated|services and|Donated|services and facilities|are included|in|the SOFA when|received|at the value|of the|gift to|N/A| |facilities|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 an|N/A| |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|N/A| |trustees’|annual|report.| |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|are|Yes| |recognised|as|income|earned|from|the|provision|of|goods|and|services|as|Income|from| |charitable|activities.| |Settlementof|insurance|Insurance claims|are only included|in the SoFA when the general income recognition|criteria|are|N/A| |claims|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|gain|Yes| |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|Yer| |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|Ves| |costs|costs|comprise|all|costs|involving|public|accountability|of the|charity|and|its|compliance|with| |regulation|and|good|practice,|5| |Support|costs|include|central|functions|and|have|been|allocated|to|activity|cost categories|on|a|ny| |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|service|N/A| |conditions|or output|to|be|provided,|such grants|are|only recognised|in|the SoFA once the|recipient|of the| |grant has|provided|the|specifted|service|or output.| |Grants payable without|Where|there|are|no|conditions|attaching|to|the|grant|that|enables|the|donor|charity|to|Ves| |performance conditions|realistically avoid the commitment,|a|liability for the|full funding obligation|must|be|recognised.|

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||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts|cont...| |Redundancy cost|The|charity made no redundancy payments during the reporting|period.|N/A| |Deferred income|No|material|item of deferred|income|has been|included|in the accounts|;|No| |Creditors|The charity has creditors which are measured|at settlement amounts|less any trade discounts|Yes| |Provisions for liabilities|A|liability|is measured|on recognition|at|its historical cost and then|subsequently measured at|AYA| |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|10.7|Wes| |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 £500|Yes| |by|charity| |They|are|valued|at|cost.|No| |The depreciation|rates and|methods|used|are|disclosed|in|note|14.|Yes| |Intangible fixed assets|The|charity|has|intangible|fixed|assets,|that|is,|non-monetary|assets|that|do|not|have|physical|N/A| |substance|but|are|identifiable|and|are|controlled|by|the|charity through|custody or|fegal|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,|N/A| |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|maturity|N/A| |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|N/A| |realisable|value.|;| |Goods|or|services|provided|as|part|of a|charitable|activity|are|measured|at|net|reatlisable|value|Yes| |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 contract.|N/A|

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cont...

Section D

Notes to the accounts

Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes 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

Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash N/A 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 a

i

RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

:

Page 11 ef 52

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ru
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x

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----- Start of picture text -----
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Note3|Analysis|of income| |Unrestricted||Restricted||Endowment]|Total|funds|Restricted|Prior year| |funds|Income|funds|Income|funds| |funds|funds| |Donations|[Donationsandgifts|Analysis|CEBel.TfBean| |andlegacies:||GiftAid|CidCee| |Shigeorscharities|eam|mei|||ed||rnES PasVyon in|e|| Seas| |are|in|substance|donations| |tit|Q(==]|iit]|itis|-| |[Donated|goods,|facilities|and|services||||CC| |Eee| |JOtherdonationsandtegacies|-| |Lt|a|Goer|Ges|LS|ee|a| |Charitableactivities:|[Barlncome Ci‘(RSC(OTT|aa320]|3037p|= F30,137le| |[Function|Income|—=—=SC~CSCSCS~™YCi(|S||CC |S|es ||25.078]|||C28|078,| |[Maintenance|Income|_{|—svaj|-|-||sve]|ore[|-||-]| 9a| |MessS|Subscriptions| |Sundryincomeeae8 SG]|47,779||||47,79|| |[SS|ee|ee|bows].|pS|eS|ae|(|- ||- ||-|||||| |es(eee)|eS ||i|esc)| |nn(ed De|aed ||Ii|ied| |Rnanh|Ln|eas-|iim-|—iian,-| |a||a|i||||e|-|ey| |aSe|ee|EO|||||-||| |Other|trading|[Other tradingTeeactivities|>|as| |a|(OE| |I|||a|a| |peSess|||S|ee|a|e|e||||ee| |Total|Ss|| ese|ess|| ee|- [es|| tee|ees|| ae.| |Incomeinvestments:from||||Dividendincomeinterestincome[Rental—CCi‘d(SSC‘AODTCTCBES|_Eo7ESS)as]-e| |JOther investmentand leasing i i|n|comecome|S||||||-||e|- |-| on|||eee| |Totall|1,027]|te|1027|st|88| |Separate|EE]|EEE|| |ofincome:material|item|[|Jo|OefEe)||eee]ee|e|||ee= ee| |pO|||eee|||Oe Eee| |nn|(ee|ES|ee|ee|ee| |Total)|SS 0e >| i. |e;|| Se|-|ees||||See|||ee|| aes||| |Other:|Conversion|ofendowment funds|intoincome|||||||PPena|)eT| |owni||ie:| |[Gain onuse|disposal ofa programme|relatedinvesiment|[-{|-||-{|-{|-||-||-{||| |Plrights|i|Seis|[Stas.]| |JOther-OtherincomeEeTotal]|Pe}|ee|eeene - [rss|[ae|[eee|- [|e|eee| |WW ees| |TOTAL INCOME|LE|SS Eea|

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RAF Honington Warrant Officers’ and Sergeants’ Mess Year Ending 31 May 2025

Page I2oi Bs

Section D

Notes to the accounts

{continued).

Other information:

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 Honington Warrant Officers’ and Sergeants’ Mess Year Ending 31 May 2025

Page Lal ta

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Section D Notes to the accounts (continued)..
Note 4 Analysis of receipts of government grants
Government STE |te This year |Lastyear|
Government grantgrant 2 SSaS SaneSeSlree
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in
income.
----- End of picture text -----

Please give details of other forms of government assistance from which the charity has directly benefited.

:

RAF Honington Warrant Officers’ and Sergeants' Mess Year Ending 31 May 2025

Page La of 52

Note 5 Donated goods, facilities and services

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----- Start of picture text -----
|||||| |---|---|---|---|---| |This|year|Last year| |£|£| |oter|ae|ae| |Tot|(aaa|iene| |[‘thisyerCT|CCiastyear| |Please|provide details of the| |accounting|policy for the|recognition| |and|valuation|of donated|goods,| |facilities and|services.| |"Please|provide detalls 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.|

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RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

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:

Note 6	Analysis of expenditure
	Unrestricted
Expenditure on raisingfunds: Expenditureon charitable activities	[Incurred seekingdonations TT i nglegac es incurredseekingarants Operating membership schemes andsociallotienes[
	GrantgmadeOo independent Examination eg
PefformingRights roe ties 9396	Presentations Tt to 470 4.470

Other information:

RAF Honington Warrant Gfficers' and Sergeants’ Mess Year Ending 31 May 2025

Page Died St

Anatysis of expenditure on charitable activities fire=the yee — = =|[emotes] or undertaken} funding of Costs) year] underteken| funding of; Costs) year] Ee==Activity tm re£ a£ iai£ £ ===)£ aLest£ yerieSee£ a£ penn NT |[Scmn=] | n= [pms | Sr[LienseZ[Ay] 2 i|RNeelNT | mc> ||SS.me | eee |MNNNN(|S[|e9 |==[<=] [|[[=] | Semee == || ND Acer © |(|NNN [Tmee= |[Ure] | Pc MES)cleeSSSed i | sii,=[=||4 nSSes aee can be anatysed as follows: following Items are material: (please diaclose the nature, amount and any prior year amounts)

RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

Praga UP ofSt

Section D

Notes to the accounts

{cont)

Note 7 Extraordinary items

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

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----- Start of picture text -----
||||| |---|---|---|---| |This year|Last year| |heed BaeDescription|£||.£| |iitakat oe|ee|ee|ae| |1 Se| |— eee Se||| |em oe|oo|a|

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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: ff a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

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----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Amount|received|Amount|paid|out|Balance| |held|at|period end| |party (Yes or|This year|Last year|This year|Last year|This year|Last year| |=|eee|BSS|Se|eee|es)| |ea||== ||||: |||e|

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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 disclose details of any balances outstanding between any Participating members.

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----- Start of picture text -----
|||||| |---|---|---|---|---| |Balance|held|at|period|end| |OeenTIntOTRneHlA|RlTd| |Tota]=|||

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Page 19cf 32

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.

This year

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----- Start of picture text -----
A Furthering
upport cost Raising funds Objectives Activity 3 Grand total Baslis of allocation
exarereer £ £ £ € Describe method)
a
en
iLr
----- End of picture text -----

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----- Start of picture text -----
Last year
Support Furthering
cost Raising funds Objectives Grand total Basis of allocation
(examples) £ £ £ (Describe method)
----- End of picture text -----

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----- Start of picture text -----
oSee [CC]
----- End of picture text -----

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

=

4

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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 provideprovide details of the amount paid for any statutory external scrutiny ofof the amount paid for any statutory external scrutiny ofthe amount paid for any statutory external scrutiny ofamount paid for any statutory external scrutiny ofpaid for any statutory external scrutiny offor any statutory external scrutiny ofany statutory external scrutiny ofstatutory external scrutiny ofexternal scrutiny ofscrutiny ofof accounts and other services provided by your independent examiner.and other services provided by your independent examiner.other services provided by your independent examiner.provided by your independent examiner.by your independent examiner.your independent examiner.independent examiner.examiner. If nothing wasnothing waswas paid pleaseplease enter ‘0’ inin the appropriate box(es).
	This year		Last year
		£	£
Independentexaminer’sfees Assuranceservices otherthanauditor independentexamination		[	gor]
Otherfees (forexample: financial advice,consultancy, accountancyservices) paidto
theindependentexaminer

RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

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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

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----- Start of picture text -----
This year Last year
‘ £ £
Salaries and wages SEES SSS
Social security costs = ee
Pension costs (defined contribution scheme) Sa _ 2] aa Saa]
Other employee benefits — | a |
Total staffcosts|eT
Please provide details of expenditure on staff working for the N/A
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 True
Number of employees
£60,000 to £69,999 Site ee |
£70,000 to £79,999 SSS
£80,000 to £89,999 | See LE) | |
£90,000 to £99,999 [= ee | ee |
£100,000 to £109,999 [ee| |
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity
. This year Last year
The parts of the charity in which the [Fundraising]
employees work Charitable Activities | | |
Governance |
ee
Other Ce
Tots |aaa]
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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.

No ex-gratia payments have been made

Please explain the nature of the payment

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----- Start of picture text -----
This year
etree ne
Please state the legal authority or
reason for making the payment This year
fear <4 /t hpinine e aal
Please state the amount of the payment amount of the payment of the payment the payment payment
(or value of any waiver of arightto value of any waiver of arightto of any waiver of arightto any waiver of arightto waiver of arightto of arightto arightto an ‘|This yearThis year year
asset)
See |
----- End of picture text -----

Please state the amount of the payment amount of the payment of the payment the payment payment (or value of any waiver of arightto value of any waiver of arightto of any waiver of arightto any waiver of arightto waiver of arightto of arightto arightto an ‘|This yearThis year year asset)

11.4 Redundancy payments

Please complete ifany redundancy or period.peoninaton IE RD

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----- Start of picture text -----
No Redundancies during the period
----- End of picture text -----

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

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----- Start of picture text -----
ES ee
This year
ee
This year
= iii oe
This year
aS en Eee Baal
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Section D

Notes to the accounts

(cont)

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.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between N/A 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

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----- Start of picture text -----
is accounted for as a defined Ni
contribution plan, it is a defined benefit A
plan. .
Please provide such information as is
available about the plan’s surplus or N/A
deficit and the implications, if any, for
the reporting charity
12.3 Please complete this section complete this section this section section where the the charity participates in a multi-employer defined in a multi-employer defined a multi-employer defined defined benefit
pension plan that is accounted for as a defined contribution plan that is accounted for as a defined contribution that is accounted for as a defined contribution is accounted for as a defined contribution accounted for as a defined contribution for as a defined contribution as a defined contribution a defined contribution contribution plan.
Describe the extent to which the charity
can be liable to the plan for other NA
entities’ obligations under the terms and
conditions of the multi-employer plan
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12.3 Please complete this section complete this section this section section where the the charity participates in a multi-employer defined in a multi-employer defined a multi-employer defined defined benefit pension plan that is accounted for as a defined contribution plan that is accounted for as a defined contribution that is accounted for as a defined contribution is accounted for as a defined contribution accounted for as a defined contribution for as a defined contribution as a defined contribution a defined contribution contribution plan.

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Section D

Notes to the accounts

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----- Start of picture text -----
(cont)
----- End of picture text -----

Note 13 Grantmaking

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

This year:

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

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----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Total a )eeee)
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Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions contextMy charity of itshas grantmaking.made grants toDetailsparticular of theinstitutions that institution supported, are material purposein the of the aa grant and total paid to each institution is available on the charity's web site. ae ea 9 Total amount of Total grants to institutions in reporting periodile: | Other unanalysed grantsa s4 Total Grants Paid nus anes

Last year:

13.3 Analysis of grants paid {included in cost of charitable activities) Grants to Grants to Analysis institutions individuals Support costs Total £ £ £ £ Total ES SS BS SSS lS

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----- Start of picture text -----
Please enter “Nil" if the charity does not identify and/or allocate support costs.
----- End of picture text -----

13.4 Grants made to institutions . contextMy charity of itshas grantmaking.made grants toparticularDetails of theinstitutions thatinstitution supported, are materialpurposein the of the ee grant and total paid to each institution is available on the charity's web site. aaa Names of institution Purpose tatgrants Canespaid ca£ Total grants to institutions in reporting period[ete Otherunanalysed grantsme Total Grants Paid mao a

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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

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||||||||| |---|---|---|---|---|---|---|---| |Freehold|land &|Silverware,|Plant,|machinery ||Fixtures,|fittings|Total| |buildings|paintings|and|and|motor|and equipment| |prints|vehicles| |£|£|£|£|£| |Transfers|*|oe| |14.2|Depreciation|and|impairments| |satel||mT| |OH| |year| |ear|Pe||||||__|| |14.3|Net|book|value| |Net|book value|at the|143,187| |beginning|of the|year| |Net book value|at the|144,198| |end|of the|year|

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Section D Notes to the accounts (cont) 14.4 Impairment Please provide a description of the This year N/A events and circumstances that led to the recognition or reversal of an impairment loss. Last year 14.5 Revaiuation if an accounting policy of revaluation is adopted, please provide: the name of independent valuer, if applicable the methods applied and significant N/A assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. N/A N/A Details of the last revaluation the effective date of the revaluation Apr-2020 the name ofindependent valuer | Unknown | (i) the methods applied and Based upon the valuer's opinion of the same for insurance significant assumptions Purposes only. in adherence to the guidelines for RAF service charities, the value of fixed assets outlined in the organisation's financial statements are as follows: Silverware, painting and prints, and select furniture items are recorded at an insured valuation, which is subject to professional = . review every five years. It should be noted that due to the elapsed {ii) the methods applied and time, the original acquisition costs of most assets are not significant assumptions ascertainable. Consequently, it has not been possible to fully determine the amount of any related Revaluation reserve. Additionally, other tangible assets are depicted at historical cost less accumulated depreciation in accordance with relevant accounting standards.

RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

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Section D Notes to the accounts (cont)
14.6 Other disclosures
(i) Please state the amount of
borrowing costs, if any, capitalised in
the construction of tangible fixed N/A N/A
assets and the capitalisation rate
used.
(ii) Please provide the amount of
contractual commitments for the N/A N/A
acquisition of tangible fixed assets.
(iii) Details of the existence and
carrying amounts of property, plant
and equipment to which the charity N/A
has restricted title or that are
pledged as security for liabilities.
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• The "transfers" row is for movements between fixed asset categories.

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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 & | Patents and Total development | trademarks £ £ £ At beginning of the year en Additions a a Disposals es Transfers * Pe

15.2 Amortisation and impairments

“Basis “Rate]|CT At beginning ofthe year as | Impairment FF ——— === Atend of year SS == Saas se]

15.3 Net book value Nat book value at the beginning of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including:

Policies for the recognition of any capital development N/A

RAF Honington . Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

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----- Start of picture text -----
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
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----- Start of picture text -----
N/A
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----- Start of picture text -----
15.6 Revatuation
if an accounting policy of revaluation is adopted, please provide:
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the carrying amount that would have been
recognised had the assets been carried under the N/A N/A
cost model.
15.7 Other disclosures
(i) if your intangible asset was acquired by way of
grant, provide value on initial recognition and N/A N/A
carrying amount of the asset.
(ij) Details of the carrying amounts of any
intangible assets to which the charity has restricted N/A
title or that are pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible N/A
assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year. N/A N/A
(vi) Please detail the headings in the SOFA in
which a charge for amortisation of intangible N/A N/A
assets is included.
(vii) For any material intangible assets, please
provide a description, its carrying amount and any
remaining amortisation period. N/A
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• The "transfers" row is for movements between fixed asset categories.

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Section D

Notes to the accounts

(cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disctosures 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 N/A and disposal of heritage assets.

16.2 Cost or valuation

|||||Heritageasset|Heritage asset] Heritageasset|Heritageasset
Total| |---|---|---|---|---| |||||1
2
3
4| |||||£
£
£
£
£| |16.3|Depreciation|and|impairments|| ||||tf||

16.4 Net book value Nat book vaiue at the beginning of the year

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16.5 Impairment

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

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----- Start of picture text -----
N/A
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16.6 Revafuation

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

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

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|||||| |---|---|---|---|---| |At|valuation|At|cost|Total| |Group A|Group|B| |£|£|£| |Carrying amount at the beginning of|the period|||cl.|Ea|

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

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||||||||| |---|---|---|---|---|---|---|---| |(i)|Explain|the|reason why|heritage| |assets|have|not been recognised|on|N/A| |the|balance|sheet.| |{ii)|Describe|the|significance|and| |nature|of heritage|assets.|N/A|.|N/A| |(iii)|Disclose|information|that|is| |helpful|in|assessing|the|value|of|NIA|N/A| |heritage|assets.| |(iv)|Explain|the|reason why|it|is|not| |practicable to obtain|a|valuation|of|NIA|N/A| |heritage|assets.|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |16.9|Five year summary of heritage|assets transactions| |||2025|||0g|0s|toot| |a|es|eS (ae)| |Group|A|ae|||||||| MN| |Group|B|Sd| |Group|[¢]|SSSa|aa| |Other|=|aaa| |(I|i|ee|a|ed| |Group|A|a|a|SsSe| |Group|8|ae|| eee|||ae:|||eee|EES| |Group ¢|a||:|| a|| aa|| a=| |Other|cae|||||N= | P| C=| |Total additions|SS|aa|a|eee| |Charge|SS|SSF|||Esa| |fou ueparmont|Gn|hihi|a|= i|i| |Serpe|ES|| CT:|||eee|=|] ANT)|| Ue|=|| |Group|8||||Seer)|CN|Seer|||rae: || |Group|C|a|EEE|Ss|SS|a|ee| |Other|SE:|||CT)|eee|||eee|||eee||| |Total|charge|for impairment|SSSdtSe|ee| |Disposals|See|Eee|Ee) BS| |Group|Se|ee|ee| |GroupA- carrying amount|SadSod|Sa|ee| |Group|B- carrying amount|ia|Ss ES|Sa| |Other|C|a|asaed|a| |Total disposals|a=|SS|=|a|

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Notes to the accounts

(cont)

Section D

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)

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----- Start of picture text -----
Cash & cash Listed Investment Social Total
equivalents | Investments] properties | Investments
period
period
Loss: impairments = ee ee Sa
Add: Reversal ofimpairmonts, = [TET
Addi(deduct): transfer in/(out) in the
period
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*Please specify additions resulting from acquisitions through business combinations, if any.

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

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----- Start of picture text -----
Fair value at] Cost tess
‘ yearend {| impairment
aaa © eee | Gee © ees |
Cash & cash equivalents | azsaz] |
Social investments ESS
Grand total (Fair value at year end+Cost less impairment) | 82,582 |
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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 {iiil) 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.

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Analysis of current asset This year | Last year
investments
Cash or cash equivalents =aLSS£ a |eES)as]
ListedInvestmentinvestments [aes| Sa - |
Social investmentsproperties |enes -: || Sa= -"=:
Other investments Es Sse)
Total [Saar-' ar
17.5 Guarantees
Please provide details and amount of
any guarantee made to or on behalf of
a third party
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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

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----- Start of picture text -----
Amount of concessionary loans made (Multiple a 7 a Se ee
scans made may be disclosed in aggregate provided 7
ajhe ye et eSne Seye ea | [a |
ee =| ee
Amount Description This year € | Last year £
cen of concessionary loans received (Multipte :
rectedinay be decheed naggegueproiéed|WA
that |
information).such aggregation does not obsure significant is oo =|a= S| i
a 2 =
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
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17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms NA and conditions relating to its pledge.

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Section D

(cont)

Notes to the accounts

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.

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----- Start of picture text -----
Work in
: For For resale For For resale progress
distribution distribution
——Eee ee ee
en at Sens
Sr ye
—— a rs oe SST SSS
Geo sie ha es
Closing fn ak So al [ae]
|O_o
18.2 Please specify the carrying amount of any
stocks pledged as security for liabilities
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RAF Honington WarrantYear EndingOfficers' 31 Mayand 2025 Sergeants’ Mess

Page 38 of 52

Section D

Notes to the accounts

(cont)

Note 19 Debtors and prepayments

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

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|||| |---|---|---| |19.1|Analysis|of debtors| |Trade debtors| |Prepayments and accrued income| |Other debtors|

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ihis year Ao
£ £
| 9,455 | 6,318
| 2,698] 2,044,
eee | ee)
Total] __12,053| 8,362
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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)

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This year Last year
£ £
Trade debtors ee | ee
Prepayments and accrued income PS i=)
Other debtors Total!a= | ||
|
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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

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----- Start of picture text -----
Amounts falling due Amounts falling due after
within one year one year
This year] Lastyear| This year
£ £ £ £
Accruals for grants payable BS RE ES SSss
Bank loans and overdrafts ||| P= | ee
Trade creditors ee | S| ee: | See |
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 15,945 14,878 | eT
Taxation and social security 2,567 2,726 es SSS
Other creditors Se: PE | EE: ||
Total! _t8st2] —i7eoaf =]
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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

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----- Start of picture text -----
This year
£ £
—| ae
||
| | a)
a= | SS
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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

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----- Start of picture text -----
This year Last year
£ £
Balance at the start of the reporting period SSS SSS)
Amounts added in current period E S 5 Ge==7slS
Amounts charged against the provision in the current period ||
Unused amounts reversed during the period a-]| |
Balance at the end of the reporting period ee| |
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 N/A N/A
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for NA N/A
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and N/A N/A
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 N/A
any amounts designated and the likely timing of that
expenditure.
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RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

Paget of[$2]

Section D

Notes to the accounts

(cont)

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

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||||||||| |---|---|---|---|---|---|---|---| |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|N/A|NIA| |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|NA|N/A| |assets pledged|as|security|and|the terms|and| |conitions|related|to|its|pledge should|be|given|here.|

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Notes to the accounts

(cont)

Section D

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.

This year

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability.

Last Year

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability.

23.2 Contingent assets

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

Description of item Estimate of financial effect £ ages eyee|

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

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N/A ws
N/A N/A
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Section D

Notes to the accounts

(cont)

Note 24 Cash at bank and in hand

are en | eee | Short term cash investments (less than 3 months maturity date) | ie. | | Short term deposits eee:| | Cash at bank 79,316 Cash Floats Pies ara Other a:| Total|___79,316| 79,344 |

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Notes to the accounts

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Section D
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----- Start of picture text -----
(cont)
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Note 25 Fair value of assets and liabilities

This year Last year 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 detalls 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.

RAF Honington Warrant Officers’ and Sergeants' Mess Year Ending 31 May 2025

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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.

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This year Last year
aii ca im
Provide an estimate of the financial effect of the event NA
or a statement that such an estimate cannot be made
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Section D

Notes to the accounts

(cont)

Note 27 Charity funds (cont)

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||||||| |---|---|---|---|---|---| |27.3|Transfers|between funds| |Reason|for transfer and where endowment|is|converted|to|income,| |legal|power for|its|conversion| |Between|unrestricted|and| |restricted|funds| |Between|endowment and| |restricted|funds| |Between|endowment|and| |unrestricted|funds| |27.4|Designated|funds| |aa|SeePurpose ofthe designation||__Amount_||

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RAF Honington Warrant Officers’ and Sergeants' Mess Year Ending 31 May 2025

Page 49 of 52

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.

28.14 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) with their charity or a related entity (True or False) their charity or a related entity (True or False) charity or a related entity (True or False) or a related entity (True or False) related entity (True or False) entity (True or False) (True or False) or False) False)

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employment with their charity or a related entity (True or False) with their charity or a related entity (True or False) their charity or a related entity (True or False) charity or a related entity (True or False) or a related entity (True or False) related entity (True or False) entity (True or False) (True or False) or False) False) TRUE
in the period the charity has paid trustees remuneration and benefits. Please give the amount of, and fegal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Name of trustee Legalorder,authority governing(eg Remuneration Pension Redundancy TOTAL TOTAL
document) contribution | (includingloss of
officey
ante ee |e | se ee Se
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 exptanation of the nature of the payment. I NIA
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) TRUE
Wee
Se]
Accommodation—SSCS—SCSSSC“‘“‘C;STC~dTSCTTTSe | eneee)
Other (please specify: —— > SLa
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity
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RAF Honington Warrant Officers' and Sergeants’ Mess Year Ending 31 May 2025

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t

28.3 Transaction(s) with related parties

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

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There have been no related party transactions in the reporting period (True or False) TRUE
Name Provision a
ofthe trustee or| Relationship Description of the Balance at for bad dain This Year | Last Year
related party to charity transaction(s) periodend | debts at 8 | Total Total
eS ES aSEeace earperiod ce end |esoportereal ee | Te
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.
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For any related party, please provide details of any: guarantees given or received.

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Section D

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Notes to the accounts {cont)
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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

Report to the Managing RAF Honington Warrant Officers’ & Sergeants’ Mess Trustee of:

On accounts for the year	31stMay 2025	Charity no	1131113
ended		(if any)
Set out on pages	CC17a & TAR

I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated. 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 matter has come to my attention in connection with the examination (other than that disclosed in Section B 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.

.

Signed:[(Electronically signed)]

Date: 17/03/2026

Name: HOWARD NEIL SANDERSON Relevant professional FCIE

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qualification(s) or body (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 Direction 11 - Identify items from the analytical review of the accounts that any items that the need to be followed up for further explanation or evidence examiner wishes to disclose .

The charity’s property book was presented to the Examiner; however, it did not provide sufficient information to adequately support the Tangible assets figure shown in the charity’s balance sheet. Consequently, the scope of the independent examination was limited in this respect.

End

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