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2022-11-30-accounts

THE CENTRAL AMENITIES FUND

HMS RALEIGH

ANNUAL REPORT AND FINANCIAL STATEMENTS

For Period

1 December 2021 to 30 November 2022

Registered Charity No. 1132053

Trustees’ Annual Report and Comments

Central Amenities Fund
HMS RALEIGH
Charity Registered No: 1132053
Covering the Accounting Year: 1 December 2021 to 30 November 2022
Address: HMS RALEIGH
Torpoint
E Cornwall PL12 2PD
Governing Document:
Constitution
Objects: Promotion of the Military Efficiency and Operational
Effectiveness of the Armed Forces by the provision of
Amenities to Service personnel serving in
Her Majesty’s Ship Raleigh.
Trustee: Captain S NielsenOBERoyal Navy (until 6 September 2022)
Captain R J Roe Royal Navy (from 7 September 2022)
Trustee selection method: Appointed as such by the Naval Secretary.
Bankers: Lloyds TSB
Royal Parade
Plymouth
Independent Examiner: P A NichollsMAAT MBE
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 fund continued to support sporting and leisure activities
and provide a central bank for a number of Service and other
funds.
Financial Review: The fund was worth £652.8K. It had lost £63.2K over the year
because of the £66.1K loss in the market value of investments,
which was offset to a small extent by operating gains of £2.9K.
£106.6K was held in readily accessible bank and deposits
accounts which easily covered liabilities to other funds and
creditors totalling £23.7K.
Investment Selection Policy: £235K was invested in a variety of investments, mainly
medium risk, managed by Hansford Bell.

Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. These are set at £260K to £300K and are held in investments. This will allow the fund to continue for twelve months without income and also to fund capital projects. 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 are paid for capital projects to enhance amenities and small grants are paid to individuals to support sporting 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. 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 leisure and sporting amenities. 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 R J Roe Royal Navy.
Appointment Commanding Officer and Sole Managing Trustee
Date
23 January 2023

Independent Examiner’s Report to the Trustee of the Central Amenities Fund HMS Raleigh.

I report on the accounts of the Charity for the year ended 30 November 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 Act) and that an independent examination is needed. It is my responsibility to

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 matter has come to my attention

have not been met, or

Signed on Original

P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG

HMS RALEIGH CENTRAL AMENITIES FUND

Registered Charity No 1132053

BALANCE SHEET

Fixed Assets
Notes
30-Nov-21
Gutter Tor
500,000.00
£
500,000.00
£
Property
7
59,860.00
£
47,200.00
£
Fidelity Funds Network
2
235,204.22
£
298,284.79
£
Total Fixed Assets
795,064.22
£
Current Assets
Debtors & Prepayments
8
24,576.00
£
15,562.82
£
Virgin Money Deposit
57,816.75
£
57,747.36
£
Bank Accounts
48,748.69
£
117,784.81
£
Cash
307.37
£
204.97
£
131,448.81
£
191,299.96
£
Current Liabilities
Creditors
9,9A,9B,9C
23,716.42
£
70,771.56
£
Net Current Assets (Liabilities)
107,732.39
£
Long Term Liability
Nuffield Trust
9D
(250,000.00)
£
Total Net Assets
652,796.61
£
Approved on 23 January 2023
Captain R J Roe Royal Navy
Sole Managing Trustee
30-Nov-22
Signed on Orginal
845,484.79
£
120,528.40
£
(250,000.00)
£
716,013.19
£

1

RAL-CAFMainNov22BSZBALANCE SHEET

HMS RALEIGH CENTRAL AMENITIES FUND

STATEMENT OF FINANCIAL ACTIVITIES

Income
Notes
Voluntary Income
Charitable Activities
Other Trading Activities
Investment Income
Other income
Total Income
3
Expenditure
Raising Funds
Charitable Activities
Other Costs
Total Expenditure
4
Net income/(Expenditure)
Gain or (loss) on Investments
Net Movement of Funds
Total Funds brought forward 1 Dec 21
Net Movement of Funds
Total Funds carried forward 30 Nov 22
8,194.84
£
55,164.65
£
8,047.30
£
3,087.97
£
4,381.98
£
78,876.74
£
790.00
£
68,961.02
£
6,191.98
£
75,943.00
£
2,933.74
£
(66,150.32)
£
(63,216.58)
£
716,013.19
£
(63,216.58)
£
652,796.61
£
2022
2021
13,322.47
£
57,705.00
£
2,577.40
£
2,745.80
£
5,449.00
£
81,799.67
£
272.20
£
58,393.14
£
7,579.00
£
66,244.34
£
15,555.33
£
16,976.81
£
32,532.14
£
683,481.05
£
32,532.14
£
716,013.19
£

2

RAL-CAFMainNov22BSZSOFA SUM

HMS RALEIGH CENTRAL AMENITIES FUND

Notes to the Accounts dated 30 Nov 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 2019

and the provisions of the Charities Act 2011. Significant policies adopted are:

Incoming resources

Expenditure and liabilities

a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the CAF to the expenditure.

Assets

Note 2 - Investments

Investments are held in Fidelity Fund Investments

Purchases
Dec-17
Feb-18
Value at 30 Nov 21
Accumulating Dividends
Loss on Revaluation
Value at 31 Oct 22
150,000.00
£
100,000.00
£
250,000.00
£
298,284.79
£
3,069.75
£
(66,150.32)
£
235,204.22
£

3

Note 3 - Income (General Fund & Designated Funds)

Voluntary Income
Raleigh Enterprises
Medical Centre
Lost & Found
Grants/Donations
Charitable Activities
Gutter Tor
Sports Income
Caravan
Other Trading Activities
B&B Booklet
Jupiter Moorings
Raleigh Cinema
Car Wash
Dog Passes
Recreation Passes
Investment Income
Interest
Dividend Income
Other Income (As Agent)
Passing Out Parades
Total Income
8,000.00
£
11,000.00
£
25.00
£
-
£
11.46
£
-
£
158.38
£
2,322.47
£
8,194.84
£
13,322.47
£
44,945.00
£
46,640.00
£
354.65
£
-
£
9,865.00
£
11,065.00
£
55,164.65
£
57,705.00
£
2,600.00
£
-
£
1,080.00
£
-
£
-
£
214.00
£
1,087.30
£
153.40
£
2,125.00
£
2,110.00
£
1,155.00
£
100.00
£
8,047.30
£
2,577.40
£
18.22
£
-
£
3,069.75
£
2,745.80
£
3,087.97
£
2,745.80
£
4,381.98
£
5,449.00
£
78,876.74
£
81,799.67
£
2021
2022
8,000.00
£
11,000.00
£
25.00
£
-
£
11.46
£
-
£
158.38
£
2,322.47
£
8,194.84
£
13,322.47
£
44,945.00
£
46,640.00
£
354.65
£
-
£
9,865.00
£
11,065.00
£
55,164.65
£
57,705.00
£
2,600.00
£
-
£
1,080.00
£
-
£
-
£
214.00
£
1,087.30
£
153.40
£
2,125.00
£
2,110.00
£
1,155.00
£
100.00
£
8,047.30
£
2,577.40
£
18.22
£
-
£
3,069.75
£
2,745.80
£
3,087.97
£
2,745.80
£
4,381.98
£
5,449.00
£
78,876.74
£
81,799.67
£
2021
2022
44,945.00
£
354.65
£
9,865.00
£
2,600.00
£
1,080.00
£
-
£
1,087.30
£
2,125.00
£
1,155.00
£
18.22
£
3,069.75
£
81,799.67
£

4

Note 4 - Expenditure

Raising Funds
B&B Booklet
Car Wash
Recreational Passes
Dog Passes
Charitable Activities
Operating Costs
Grants - Chaplaincy
Grants - Individuals
Grants - Socials/CLD
Grants - Staff Hub
Grants - China Fleet Club Passes
Gutter Tor
Caravan
Roebuck Theatre
Sports Expenditure
Gig
Trophies
Internet
Insurance
TV
Misc Expenses
Governance Costs
Independent Examination Fees
Support Costs
Office Administration
Depreciation
Other Expenses
Submarine School Move
Other Expenses (As Agent)
Passing Out Parades
Total Expenditure
260.00
£
-
£
-
£
262.20
£
530.00
£
-
£
-
£
10.00
£
790.00
£
272.20
£
1,300.00
£
1,800.00
£
150.00
£
-
£
2,075.21
£
270.00
£
7,500.00
£
-
£
3,060.00
£
-
£
23,461.15
£
33,962.15
£
7,574.67
£
6,129.82
£
692.67
£
693.67
£
7,126.03
£
4,896.02
£
41.74
£
-
£
197.62
£
204.04
£
162.01
£
149.31
£
2,253.38
£
2,359.55
£
318.00
£
316.50
£
2,706.18
£
1,158.68
£
1,200.00
£
1,200.00
£
353.28
£
353.40
£
8,789.08
£
4,900.00
£
68,961.02
£
58,393.14
£
2,000.00
£
2,000.00
£
4,191.98
£
5,579.00
£
75,943.00
£
66,244.34
£
2022
2021
260.00
£
-
£
-
£
262.20
£
530.00
£
-
£
-
£
10.00
£
790.00
£
272.20
£
1,300.00
£
1,800.00
£
150.00
£
-
£
2,075.21
£
270.00
£
7,500.00
£
-
£
3,060.00
£
-
£
23,461.15
£
33,962.15
£
7,574.67
£
6,129.82
£
692.67
£
693.67
£
7,126.03
£
4,896.02
£
41.74
£
-
£
197.62
£
204.04
£
162.01
£
149.31
£
2,253.38
£
2,359.55
£
318.00
£
316.50
£
2,706.18
£
1,158.68
£
1,200.00
£
1,200.00
£
353.28
£
353.40
£
8,789.08
£
4,900.00
£
68,961.02
£
58,393.14
£
2,000.00
£
2,000.00
£
4,191.98
£
5,579.00
£
75,943.00
£
66,244.34
£
2022
2021
66,244.34
£

Note 5 - Paid Employees

There are no paid employees.

Note 6 - Trustees and Other Related Parties

5

Note 7 - Fixed Assets - Fixtures, Fittings and Equipment

Total value at 30 Nov 21
Additions
Less Depreciation
Property Value at 30 Nov 22
47,200.00
£
21,449.08
£
(8,789.08)
£
59,860.00
£

Note 8 - Miscellaneous Debtors (Payable in less than one year)

Interest Accrued
Gutter Tor Fees
Gutter Tor Fees Sep to Nov (Est)
Christmas 22 Dept Social Grants
Insurances prepaid
Caravan Pitch Fees prepaid
Caravan Rates prepaid
Trophy Hire prepaid
30.00
£
13,190.00
£
6,000.00
£
630.00
£
4,083.00
£
360.00
£
218.00
£
65.00
£
24,576.00
£

Note 9 - Creditors (payable in less than one year)

Caravan Utilities Jul - Nov
Accounts Examination
140.00
£
1,200.00
£
1,340.00
£

Note 9A - Other Service (Charitable) Funds using CAF as a bank

Church Funds
Church of England
CSFC
RC Church
Leading Hands Mess
541.55
£
602.91
£
357.61
£
2,180.79
£
3,682.86
£

Note 9B - Approved Funds using CAF as a bank.

Apprenticeship Reward Scheme
Chaplaincy Catering Fund
Chaplaincy Projects
Jupiter Point RYA Fund
Op Leave Package
Raleigh Gig Club
Seamanship STO
Sports Field Gun
Sports Grass Roots
Staff Hub
Suspence (Unknown Bank Receipts)
Sub School Move Contingency
Note 9C - Charity Funds
RNRM Charity Grants Unspent
286.01
£
348.75
£
4.30
£
1,324.81
£
4,265.28
£
126.12
£
71.35
£
1,886.56
£
188.15
£
868.50
£
150.00
£
4,000.00
£
13,519.83
£
5,173.73
£
5,173.73
£

6

Note 9D - Liability to Nuffield Trust (over one year) £ 250,000.00

Gutter Tor was purchased in 1986 and later rebuilt. The Nuffield Trust provided a 50% grant. If Gutter Tor is sold 50% of the net proceeds must be repaid to the Nuffield Trust.

Note 10 - Other Information

Declarations

7

HMS RALEIGH CENTRAL AMENITIES FUND

Registered Charity No 1132053

BALANCE SHEET

Fixed Assets
Notes
30-Nov-21
Gutter Tor
500,000.00
£
500,000.00
£
Property
7
59,860.00
£
47,200.00
£
Fidelity Funds Network
2
235,204.22
£
298,284.79
£
Total Fixed Assets
795,064.22
£
Current Assets
Debtors & Prepayments
8
24,576.00
£
15,562.82
£
Virgin Money Deposit
57,816.75
£
57,747.36
£
Bank Accounts
48,748.69
£
117,784.81
£
Cash
307.37
£
204.97
£
131,448.81
£
191,299.96
£
Current Liabilities
Creditors
9,9A,9B,9C
23,716.42
£
70,771.56
£
Net Current Assets (Liabilities)
107,732.39
£
Long Term Liability
Nuffield Trust
9D
(250,000.00)
£
Total Net Assets
652,796.61
£
Approved on 23 January 2023
Captain R J Roe Royal Navy
Sole Managing Trustee
30-Nov-22
Signed on Orginal
845,484.79
£
120,528.40
£
(250,000.00)
£
716,013.19
£

1

RAL-CAFMainNov22BSZBALANCE SHEET

HMS RALEIGH CENTRAL AMENITIES FUND

STATEMENT OF FINANCIAL ACTIVITIES

Income
Notes
Voluntary Income
Charitable Activities
Other Trading Activities
Investment Income
Other income
Total Income
3
Expenditure
Raising Funds
Charitable Activities
Other Costs
Total Expenditure
4
Net income/(Expenditure)
Gain or (loss) on Investments
Net Movement of Funds
Total Funds brought forward 1 Dec 21
Net Movement of Funds
Total Funds carried forward 30 Nov 22
8,194.84
£
55,164.65
£
8,047.30
£
3,087.97
£
4,381.98
£
78,876.74
£
790.00
£
68,961.02
£
6,191.98
£
75,943.00
£
2,933.74
£
(66,150.32)
£
(63,216.58)
£
716,013.19
£
(63,216.58)
£
652,796.61
£
2022
2021
13,322.47
£
57,705.00
£
2,577.40
£
2,745.80
£
5,449.00
£
81,799.67
£
272.20
£
58,393.14
£
7,579.00
£
66,244.34
£
15,555.33
£
16,976.81
£
32,532.14
£
683,481.05
£
32,532.14
£
716,013.19
£

2

RAL-CAFMainNov22BSZSOFA SUM

HMS RALEIGH CENTRAL AMENITIES FUND

Notes to the Accounts dated 30 Nov 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 2019

and the provisions of the Charities Act 2011. Significant policies adopted are:

Incoming resources

Expenditure and liabilities

a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the CAF to the expenditure.

Assets

Note 2 - Investments

Investments are held in Fidelity Fund Investments

Purchases
Dec-17
Feb-18
Value at 30 Nov 21
Accumulating Dividends
Loss on Revaluation
Value at 31 Oct 22
150,000.00
£
100,000.00
£
250,000.00
£
298,284.79
£
3,069.75
£
(66,150.32)
£
235,204.22
£

3

Note 3 - Income (General Fund & Designated Funds)

Voluntary Income
Raleigh Enterprises
Medical Centre
Lost & Found
Grants/Donations
Charitable Activities
Gutter Tor
Sports Income
Caravan
Other Trading Activities
B&B Booklet
Jupiter Moorings
Raleigh Cinema
Car Wash
Dog Passes
Recreation Passes
Investment Income
Interest
Dividend Income
Other Income (As Agent)
Passing Out Parades
Total Income
8,000.00
£
11,000.00
£
25.00
£
-
£
11.46
£
-
£
158.38
£
2,322.47
£
8,194.84
£
13,322.47
£
44,945.00
£
46,640.00
£
354.65
£
-
£
9,865.00
£
11,065.00
£
55,164.65
£
57,705.00
£
2,600.00
£
-
£
1,080.00
£
-
£
-
£
214.00
£
1,087.30
£
153.40
£
2,125.00
£
2,110.00
£
1,155.00
£
100.00
£
8,047.30
£
2,577.40
£
18.22
£
-
£
3,069.75
£
2,745.80
£
3,087.97
£
2,745.80
£
4,381.98
£
5,449.00
£
78,876.74
£
81,799.67
£
2021
2022
8,000.00
£
11,000.00
£
25.00
£
-
£
11.46
£
-
£
158.38
£
2,322.47
£
8,194.84
£
13,322.47
£
44,945.00
£
46,640.00
£
354.65
£
-
£
9,865.00
£
11,065.00
£
55,164.65
£
57,705.00
£
2,600.00
£
-
£
1,080.00
£
-
£
-
£
214.00
£
1,087.30
£
153.40
£
2,125.00
£
2,110.00
£
1,155.00
£
100.00
£
8,047.30
£
2,577.40
£
18.22
£
-
£
3,069.75
£
2,745.80
£
3,087.97
£
2,745.80
£
4,381.98
£
5,449.00
£
78,876.74
£
81,799.67
£
2021
2022
44,945.00
£
354.65
£
9,865.00
£
2,600.00
£
1,080.00
£
-
£
1,087.30
£
2,125.00
£
1,155.00
£
18.22
£
3,069.75
£
81,799.67
£

4

Note 4 - Expenditure

Raising Funds
B&B Booklet
Car Wash
Recreational Passes
Dog Passes
Charitable Activities
Operating Costs
Grants - Chaplaincy
Grants - Individuals
Grants - Socials/CLD
Grants - Staff Hub
Grants - China Fleet Club Passes
Gutter Tor
Caravan
Roebuck Theatre
Sports Expenditure
Gig
Trophies
Internet
Insurance
TV
Misc Expenses
Governance Costs
Independent Examination Fees
Support Costs
Office Administration
Depreciation
Other Expenses
Submarine School Move
Other Expenses (As Agent)
Passing Out Parades
Total Expenditure
260.00
£
-
£
-
£
262.20
£
530.00
£
-
£
-
£
10.00
£
790.00
£
272.20
£
1,300.00
£
1,800.00
£
150.00
£
-
£
2,075.21
£
270.00
£
7,500.00
£
-
£
3,060.00
£
-
£
23,461.15
£
33,962.15
£
7,574.67
£
6,129.82
£
692.67
£
693.67
£
7,126.03
£
4,896.02
£
41.74
£
-
£
197.62
£
204.04
£
162.01
£
149.31
£
2,253.38
£
2,359.55
£
318.00
£
316.50
£
2,706.18
£
1,158.68
£
1,200.00
£
1,200.00
£
353.28
£
353.40
£
8,789.08
£
4,900.00
£
68,961.02
£
58,393.14
£
2,000.00
£
2,000.00
£
4,191.98
£
5,579.00
£
75,943.00
£
66,244.34
£
2022
2021
260.00
£
-
£
-
£
262.20
£
530.00
£
-
£
-
£
10.00
£
790.00
£
272.20
£
1,300.00
£
1,800.00
£
150.00
£
-
£
2,075.21
£
270.00
£
7,500.00
£
-
£
3,060.00
£
-
£
23,461.15
£
33,962.15
£
7,574.67
£
6,129.82
£
692.67
£
693.67
£
7,126.03
£
4,896.02
£
41.74
£
-
£
197.62
£
204.04
£
162.01
£
149.31
£
2,253.38
£
2,359.55
£
318.00
£
316.50
£
2,706.18
£
1,158.68
£
1,200.00
£
1,200.00
£
353.28
£
353.40
£
8,789.08
£
4,900.00
£
68,961.02
£
58,393.14
£
2,000.00
£
2,000.00
£
4,191.98
£
5,579.00
£
75,943.00
£
66,244.34
£
2022
2021
66,244.34
£

Note 5 - Paid Employees

There are no paid employees.

Note 6 - Trustees and Other Related Parties

5

Note 7 - Fixed Assets - Fixtures, Fittings and Equipment

Total value at 30 Nov 21
Additions
Less Depreciation
Property Value at 30 Nov 22
47,200.00
£
21,449.08
£
(8,789.08)
£
59,860.00
£

Note 8 - Miscellaneous Debtors (Payable in less than one year)

Interest Accrued
Gutter Tor Fees
Gutter Tor Fees Sep to Nov (Est)
Christmas 22 Dept Social Grants
Insurances prepaid
Caravan Pitch Fees prepaid
Caravan Rates prepaid
Trophy Hire prepaid
30.00
£
13,190.00
£
6,000.00
£
630.00
£
4,083.00
£
360.00
£
218.00
£
65.00
£
24,576.00
£

Note 9 - Creditors (payable in less than one year)

Caravan Utilities Jul - Nov
Accounts Examination
140.00
£
1,200.00
£
1,340.00
£

Note 9A - Other Service (Charitable) Funds using CAF as a bank

Church Funds
Church of England
CSFC
RC Church
Leading Hands Mess
541.55
£
602.91
£
357.61
£
2,180.79
£
3,682.86
£

Note 9B - Approved Funds using CAF as a bank.

Apprenticeship Reward Scheme
Chaplaincy Catering Fund
Chaplaincy Projects
Jupiter Point RYA Fund
Op Leave Package
Raleigh Gig Club
Seamanship STO
Sports Field Gun
Sports Grass Roots
Staff Hub
Suspence (Unknown Bank Receipts)
Sub School Move Contingency
Note 9C - Charity Funds
RNRM Charity Grants Unspent
286.01
£
348.75
£
4.30
£
1,324.81
£
4,265.28
£
126.12
£
71.35
£
1,886.56
£
188.15
£
868.50
£
150.00
£
4,000.00
£
13,519.83
£
5,173.73
£
5,173.73
£

6

Note 9D - Liability to Nuffield Trust (over one year) £ 250,000.00

Gutter Tor was purchased in 1986 and later rebuilt. The Nuffield Trust provided a 50% grant. If Gutter Tor is sold 50% of the net proceeds must be repaid to the Nuffield Trust.

Note 10 - Other Information

Declarations

7