2024-02-29-accounts - Raf Brize Norton Sergeants Mess

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* CHARITY COMMISSION
.| FOR ENGLAND AND WALES
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Trustees’ Annual Report for the period.

From 1Mar 2023 To 29 Feb 2024 Charity name: RAF Brize Norton Sergeants’ Mess

Charity registration number: 1132400

Objectives and Activities

Objectives and Activities	Objectives and Activities
i Summary ofthe purposes ofthe	Para 1.17 charity as setout in its governing document _
		This object presents the Trustee with wide powers
		enabling them to provide charitable assistance to all elements ofthe Royal Air Force Community: internal
‘		subsidy ofmess activities and grant making are the Royal Air Force Sergeants’ Mess’s principal means of
		delivering this charitable assistance.
		The specific aims stated in the constitution should be
		inserted into this area and should be taken from one or
		more ofthe following:
		The Royal Air Force Officers’ Mess has 3 aims set by
		the Trustee:
		i. Encourage spiritde corps by enabling Service
		Mess Members to mix together in both formal dining
		situations and informal social activities, to help keep
		service traditions alive and encourage the well-being of
		the Mess Community.
.		ii. Encouraging, supporting, and facilitating the
		development ofsport to raise standards and to promote the link to fitness, teamwork and personal development through sporting activity and
		opportunities.
		iii. Supporting facilities and capital projects to enable the best possible provision forthe RAF Brize Norton
		community, which includes MOD civilians.
Summaryofthe main activities	Para 1.17and in relation tothose purposes for Jaci the public benefit, in particular, the activities, projects or services identified in the accounts. .
		develop the character, spirit, and attitude to face
		1

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.				challenges and danger associated with military service. As a result, the Fund derives a benefit to the general public in helping to provide personnelwho are highly motivated, have high morale and are willing to always serve the needs oftheircountry and that ofthe public.		.
				Overthe Financial Year, the Mess committee have
				been able to provide the membership with a full	,
				programme of both formal and informal functions. The
				functionswere well attended and included Dining In Nights, Spring and Winter Balls. All entertainments are
a				forthe benefitofMessMembers tomeettheaim of promoting spirit de corps.
				The Sergeants’ Mess activities received subsidies to
				the overall costwith attending members paying the remaining cost ofthe function or event. In accordance
;				with Service Funds policyand Mess Committee
				agreement. Additional guests ofmembers paid more
				towards the full cost forattending these functions,
				receiving agreed limited subsidies from Mess Funds
				iawAP3223 and the Mess Financial Plan.
				Each year, the Mess agrees to grantsums ofmoney to events held on the unitwhich benefit the wider Service
				community. This year, the Sergeant’ Mess has contributed to the Station Charities and Central
po				Amenities grants and BrizeFest/Families Day.
Statementconfirmingwhether thetrustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	©	_		Theabove statementhasbeen agreed byRAFAir Command ServiceFunds staffand the Charity	Commission. With assistance issued from Air Command staff, theTrustee has paid dueregard tothe guidance issued by the Charity Commission on public benefit.

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

Additional information (optional) vo You may choosechoose to include further statementsstatements where relevant about:	Additional information (optional) vo You may choosechoose to include further statementsstatements where relevant about:	Additional information (optional) vo You may choosechoose to include further statementsstatements where relevant about:
[Tso sterenes ees Prior to the end ofthe financial year (FY), the next .	year’s Financial Plan isproposedtothemembership at Policy on grant making Para 1.38 an Extraordinary General Meeting (EGM). The plan details the proposed budget forthe new FY: this
		includes membership subscription charges, granis, and subsidies. The Mess Committee meets every month to discussfinances and any other business. Sound financial planning forFY24/25 bythe Cttee, has seen subsidies maintained atthesame daily rate as in FY23/24 formembers. Maintaining projected profits and investment dividends have ensured that
.		with subscription income, it has been possible to plan anotherextensive entertainment programme for members, with the expectation tomakea slight deficit from its trading activities at the end ofthe FY, which
		can be sustained from reserves.
Policyon sociai investment including program related	Para 1.38	N/A
investment
Contribution made by	Para 1.38	N/A .
volunteers		.
		2.

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		Achievements andPerformance
erictiencs	erictiencs	erictiencs
		Summary ofthe main achievements ofthe charity, identifying the difference the	Para 1.20	The Sergeants’ Mess atRAF Brize Norton aims tofund, through investment income, membersubscriptionsand bar profits, expenditure on the core items of
		charity'swork has made to the		formal/informal functions, sport, support for station
		circumstances of its		charities and administration costs.
:		beneficiaries and any wider
		benefits to society as awhole.		The annual financial plan, ratified by its members, also	_
				allows supported requests forfinancial assistance
				towards various projects for the benefit ofWarrant
				Officers and Sergeants, for instance Mess
				Improvements.
				Each year the Mess agrees to grantsums ofmoney to
				events and activities on the unit which benefit the wider
		_		service community.			;
				The Mess Cttee arranged 6 Formal functions with
				multiple planned and ad hoc informal events for its
				membership and their guests. These were organised
		,		for the benefit ofMess members to meet the aim of
		‘		promoting esprit de corps. These activities received					,
				subsidies to their overall costs, with members paying
				the remaining costs ofthe function or event. Additional
		,		guests ofmembers paid most ofthe economic costfor
				attending these functions iaw the Mess Financial Plan
	.			agreed by the membership andAP 3223 (Service
				Fund Policy).
		Additional information (optional)
		You maychoose to include further statements		where relevant about: 7				;
				The main aim forFY23/24was to continue to drive the
		Achievements against	Para 1.41	entertainments programme, whichwas achieved.		;
		objectives set		;
		Performance offundraising activities against objectives set .	Para 1.41 ,	Bartakings have exceeded the planned income by a significantamountduetoincreased use ofthe barand attendance atfunctions, with expenses roughly inline withthefinancial plan.	—
		Investment performance against objectives	Para 1.44 :	The investments performed well with dividends performing well; however, theEOYvaluation ofthe 3 investments fell slightly.
		ome

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Financial Review

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||| ||| |Review|of the|charity’s|financial|The Trustee|considers|that|the fund|is|a|going|concern.| |position|at|the|end|of the|period| |Statement|explaining|the|policy|||Para|1.22|The|Mess|aims|to|maintain|reserves|sufficient|to|cover|its| |for|holding|reserves|stating|why|anticipated|costs|for|a|minimum|of three|months.| |they areheld|—|Currently,|the|reserves|cover|12.7|months|of expenses| |(compared|to|17.3|months|in|2022/23).|The|Trustees| |conduct|an|annual|review|of the|reserve|policy.| |Reasons|for|holding|zero|N/A| |reserves| |Details|of fund|materially|in|N/A|| |deficit| |Explanation|of any|uncertainties|||Para|1.23|N/A| |about|the|charity|continuing|as| |a|going|concern.| |Additional|information|(optional)| |You|may|choose|to|include|further|statements|where|relevant|about:| |The|charity’s|principal|sources|p|The|principal|funding|sources|is from|subscription,| |of|:|.|ara|1.47|:|.|.|:|:|;| |funds|(including|any|investment|income,|while|further|income|is|received|from| |ee| |Investmentsae|.|policy4|and|:|para|1.46|The|main|aims|of holding|investments|are|to|cover the| |objectives|including|any|social|Permanent|Endowment|and|to|generate|.income|to|cover| |SSzetie|a|[eo|[Reeeemermenemn| |A:|description:|of the|principal:|para|1.46|TheF|Trustee:|has|continuedwe|a programme;|of workwo,|to| |risks|facing|the|charity|identify|procedures|to|mitigate|risk and|to|minimise| |potential|impact|should|risks|materialise.|An|audit|board| ||||has|been|convened,|with|the fund|being|audited|atthe| |start|of the|financial|year and|quarterly,|throughout|the| |year,|as|per|Air Cmd|policy.|OC|SFAS|maintains|an| |excellent|relationship|with|the|contracted|staff and|Cttee| |and|continues|to|be|involved|with|checking|and|resolving| |ome|fmissues with mess debtors|and the accounts.|

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_ Structure, Governance and Management

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |trusts:| |Description of charity’s|-|P|| |Type|of governing|document|Constitution| |(rust|deed,|royal|charter)| |(e.g.|unincorporated|Unincorporated|Association.| |eee| |Trustee|selection|methods||| |including|details|of any|Para 1.25|Theis|appointed Station Commanderas|ex-officio atTrustee of Royal Airall ForceService BrizeFunds Nortonat| |constitutional|provisions|e.g.|||Royal|Air|Force|Brize|Norton.|Appointment|of Station| |election|to|post|or name|of any|Commanders|is|controlled|by|the|Royal-Air|Force|-| |person|or|body|entitled|to|Personnel|Manning|organisation,|currently|based|at| |appoint one|or more|trustees|Headquarters|Air Command,|Royal|Air|Force|High| |Wycombe.|

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Additional information (optional)

	You may	You may	choose to include further statements where relevant about:	choose to include further statements where relevant about:	choose to include further statements where relevant about:	choose to include further statements where relevant about:
		Policies adopted training	and procedures for the induction and oftrustees		Para 4 51 .	TheTrustees are offered informal trainingas partoftheir induction at Headquarters AirCommand by Service Funds Policy. They are givena briefexplaining their role and
						responsibilities and are issued the Charities Commission
						Booklet 3—The Essential Trustee. Trustees are also
			.			advised to attend a Trustee Training Day.
;						The Trustee delegates the day-to-day management and
		The charity’s organisational . structure and any wider. network			p ara 1.51	control oftheMess togetherwith the authorityforthe . disbursement ofgrants and loans to a management
		with which the charity		works		committee chaired bythe President orChairman ofthe
						Mess Committee who is appointed by the Trustee.
						Members ofthe committee are appointed from across the
						unit. However, all management decisions, acquisitions
						and expenditure are subject to the Trustees’ approval.
						The budget forthe next financial year is set by the
						Committee for approval by the members at a General
						Meeting. The Annual General Meeting ratifies the Annual
		:	7			Accounts ofthe Mess. Minutes are taken ateach ‘Committee, Extraordinary and General meetings.
		Relationship with any parties -		related	Para 1.51	As Trustee ofall Service Funds atRAF Brize Norton,the Station Commander also has responsibility for several	°
						others separately run Service Funds charities, most of
						which are excepted charities. Transactions between these
						charities are carried out on normal commercial terms.
	one Reference and				Administrative details
					RAF Brize Norton Sergeants’ Mess
		Othernamethechartyuses
		Registered charitynumber			[113240000 ,
		Charity’s principal address			RAF Brize Norton )
					Carterton
					Oxfordshire
					OX18 3LX	.
							.
		Names	ofthe charity trusteeswho managethe charity ;
					ar	: Name ofperson (or body) Dates acted if not . :
	1 9	GrpCaptCHO'Grady GrpCapt LHenton			StationCommander	From July2022	AppointmentofStation _
					:	the heading Structure,
	All ot +i sd

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

[Directorname OT[SC™~™CSCCCCCCOCSSCOCSCSCSCSCSC‘“‘SstsSst~S*Y] ia Name of trustees holding title to property belonging to the charity | Trusteename | Dates actedifnotforwholeyear [| C—~—“—~S~™~™S a

Funds held as custodian trustees on behalf of others

Description of the assets held in | N/A this capacity. Name and objects of the charity | N/A on whose behalf the assets are held and how this falls within , the custodian charity's objects. Details of arrangements for safe | N/A custody and segregation of such assets from the charity’s , _| own assets Exemptions from disclosure Reason for non-disclosure of“— details of“— details“— details— details details Other *tional informationtional information information Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees a Position (eg Secretary, |Managing Trustee Chair, etc) , Date) ou /12/ 2024 |

Reason for non-disclosure of“— details of“— details“— details— details details _ Other *tional informationtional information information

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||||||||||| |---|---|---|---|---|---|---|---|---|---| ||| |CHARITY|COMMISSION|RAF|Brize|Norton| |FOR ENGLAND AND WALES ||Warrant Officers’ and|Sergeants'|Mess|creteari|:|iO|||4130400|poder,CET| |Annual accounts for the period|@| |date|aE|o|date|i|e|©|Gere v| |Section|A|Statement|of|Financial|Activities| |Recommended|categories|by|®o= 3|Unrestricted|a|Endowment]|Total funds|Prior year| |activity|3 2|funds|funds|funds|funds| |€|£|£|£|£| |Incoming|resources|(Note|3)|FO1|FO2|FO03|F04|FO5| |Income|and|endowments|from:|:|:| |Charitable|activities|$02|419,757]|-|||-|||419,757|355,042| |Investments|su|6tea|-| |||-|||8|fea]|5,050| |Separate|material|item of income|ss| |es|es|ee| |Other|oo[|.|||- ||-|[kus]||| |Total|07|4241941)|||Se|ee|eea|424,941|360,092| |Resources|expended|(Note|6)|geieaouarS|| |Expenditure on:|Eee| |Charitable|activities|S09|441,725[|-||.|-|||441,725|341,181| |othes|su[||...|||~|ee||| |Total|siz{|444,725]|||441,725]|341,181|| |Net income/(expenditure)|before|investment|sig|(16,784)|(16,784)| |gains/(losses)| |Net gains/(losses)|on|investments|$14|(3,783)|i|(3,783)|18,340| |Net income/(expenditure)|‘|S15|20/567) [aesee|ey|20,567|37,251| |Extraordinary items (Note|7)|CT)|i|i|en|se| |Transfers between funds|Sd|ee|es|ee Gn| |Other recognised|gains/(losses):|ee| |Gains|and|(losses)|on|revaluation|of fixed|assets|for the|;| |Net movement in funds|s20|(33;488)|sees|||(33,488)|37,251| |Total funds brought forward|821|672,696] —-~+||69,451|742,147|704,896| |Total funds carried forward|822|639,206]|—-|||[69,451]]|708,657|742,147|

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RAF Brize Norton. Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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‘

	Section B				Balance Sheet
	RAF Brize Norton WarrantOfficers'andSergeants' Mess at 29 Feb 2024	28 3cs) Oo		: Restricted aye wnrestiicted income cine ate funds		rT ier
				£	£ £ £	£
	Fixed assets			FO1	FO2 F03 F04	FO5
	Intangibleassets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixedassets Current assets Stock (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash atbank and in hand(Note 24) Totalcurrentassets Creditors: amountsfallingduewithin one year (Note 20)	i i es ne ns ae Boz 172,422] -	-	172,422 181,568 ee rs B04 258,507} -	69,451 327,958 331,741 05 430,929 -	69,451] 500,380] 513,309	ee BOs 20470; -
	Cash atbank and in hand (Note 20)	es a oa
	Totalcurrentliabilities	812		AS02T	ee es Shea	43,027	42,900
	‘ Netcurrentassets/(liabilities)	812		2082Tiassa	Tiassa 2082277,	228,838
.
	Totalassetsless currentliabilities	813		639,206		=-	69,451] 708,657
					Bees
	Creditors: amounts falling due after	Bid
	one year (Note 20)
	Provisions forliabilities	Ts		ee	es es rs	ee
	Totalnetassetsorliabilities Bte			639,206]	-	69,451] —708,657
	FundsoftheCharity Endowmentfunds (Note 27) Restricted incomefunds(Note27) Designated funds Unrestricted funds	B17 B18 Bia B19			560,367	a 69,451] 69,451	69,451 pe > BE er 560,367 580,936
	Revaluation reserve	B20		78,839	78,839	91,760
	Totalfunds	821		639,206	-	69,451	708,657]
	Signed byone ortwo trustees on behalf of all				*
	the trustees			Signature Date ofapproval		dd/mm/yyyy
	-™ ES ae GroupCaptainLouiseHenton

RAF Brize Norton Warrant Officers' and Sergeants’ Mess Year Ending 29 Feb 2024

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Section C Statement of Cash Flows

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year to 29 Feb 2024

Net movement in fundsgenerated from operations		(33,488)
Depreciation in the year Disposal of Fixed Assets Revaluation of Fixed Assets Movement in Stocks/Inventories Movement in Debtors/Receivables Movement in Creditors/Payables	12,240 - 12,920 (5,878) 3,245 127
Net movement in assets and liabilities		22,654

Net cashgenerated from operations		(10,834)
Investing Activities Investment in Fixed Assets Changes in Investments	(16,014) 3,783
Total for Investing Activities		(12,231)
Financing Activities Repayment of Loans	-
Total for Financing Activities		-

Total movement in Cash at bank and in hand		(23,065)

Cash at bank and in hand B/fwd 01 Mar 2023		227,071

Cash at bank and in hand C/Fwd 29 Feb 2024		204,004

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their
l accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
l and with the Charities Act 2011.

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

Yes

-Tick as appropriate

1.2 Going concern

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

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 charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*N/A*
	*N/A*
	*N/A*

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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Section D

Notes to the accounts

1.3 Change of accounting policy

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

Yes ✓ No ✓ *Please disclose:*	✓
	✓

*(i) the nature of the change in accounting policy;*		*N/A*
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*		*N/A*
*(iii) the amount of the adjustment for each line affected in* *the current period, each prior period presented and the* *aggregate amount of the adjustment relating to periods* *before those presented, 3.44 FRS 102 SORP.*		*N/A*

1.4 Changes to accounting estimates

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

Yes ✓ * -Tick as appropriate No ✓

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	*N/A*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	*N/A*
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*N/A*

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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Section D

Notes to the accounts

1.5 Material prior year errors

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

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Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
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RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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Section D

Notes to the accounts

Note 2

Accounting Policies

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

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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Section D

Notes to the accounts

Note 2


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

cont...

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 trustees’ annual report.	N/A
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can be	Yes
royalties and dividends	measured reliably
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations and	N/A
subscriptions	Legacies.
	Membership subscriptions which gives a member the right to buy services or other benefits are	Yes
	recognised as income earned from the provision of goods and services as income from
	charitable activities.
Settlement of insurance	Insurance claims are only included in the SoFA when the general income recognition criteria 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	Yes
	obligation committing the charity to pay out resources and the amount of the obligation can be
	measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support. Governance	Yes
costs	costs comprise all costs involving public accountability of the charity and its compliance with
	regulation and good practice.
	Support costs include central functions and have been allocated to activity cost categories on a	Yes
	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 specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to	Yes
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be recognised.

RAF Brize Norton Warrant Officers' and Sergeants' Mess Year Ending 29 Feb 2024

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cont...

Section C Notes to the accounts

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

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Section D	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	(continued)..	(continued)..	(continued)..	(continued)..
Other trading activities: Income from investments: Separate material item of income: Note 3 Donations and legacies: Charitable activities: TOTAL INCOM Other:	Analysis of income
	Analysis	Current Financial Year				Previous Financial Year
		Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds	Unrestricted funds £	Restricted income funds £	Endowment funds £	Prior year funds
					£				£
	Donations andgifts	-	-	-	-	-	-	-	-
	Gift Aid	-	-	-	-	-	-	-	-
	Legacies	-	-	-	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-	-	-	-
	Other donations and legacies	-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Bar Income	98,829	-	-	98,829	81,404	-	-	81,404
	Function Income	167,860	-	-	167,860	138,557	-	-	138,557
	GamingMachines Income	173	-	-	173	199	-	-	199
	Golf Sumulator Income	4,067	-	-	4,067	1,963	-	-	1,963
	Mess Subscriptions	146,304	-	-	146,304	130,152	-	-	130,152
	Presentation Income	2,524	-	-	2,524	2,767	-	-	2,767
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	419,757	-	-	419,757	355,042	-	-	355,042

	Other tradingactivities	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Interest income	1,255	-	-	1,255	22	-	-	22
	Dividend income	3,929	-	-	3,929	5,028	-	-	5,028
	Rental and leasingincome	-	-	-	-	-	-	-	-
	Other investment income	-	-	-	-	-	-	-	-
	Total	5,184	-	-	5,184	5,050	-	-	5,050

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

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

		424,941	-	-	424,941	360,092	-	-	360,092

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


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

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

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

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Section D Notes to the accounts (cont)

Note 6 Analysis of expenditure

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

AccountingServices	240	-	-	240	-	-	-	-
Administration	840	-	-	840	840	-	-	840
Bad Debts Written Off	-	-	-	-	621	-	-	621
Bank Charges - Card Commission	2,030	-	-	2,030	1,843	-	-	1,843
Bar	85,010	-	-	85,010	74,660	-	-	74,660
Depreciation	12,240	-	-	12,240	8,436	-	-	8,436
Functions	251,712	-	-	251,712	213,287	-	-	213,287
Garden Maintenance	1,048	-	-	1,048	1,528	-	-	1,528
Golf Simulator	1,978	-	-	1,978	-	-	-	-
Grants Made	9,261	-	-	9,261	4,065	-	-	4,065
Independent Examination	1,794	-	-	1,794	1,842	-	-	1,842
Insurance	5,685	-	-	5,685	3,152	-	-	3,152
Legal Fees/Court Fees	-	-	-	-	455	-	-	455
Maintenance	7,489	-	-	7,489	9,009	-	-	9,009
Major Refurbishment	27,684	-	-	27,684	-	-	-	-
PerformingRights	3,668	-	-	3,668	-	-	-	-
Postage	-	-	-	-	14	-	-	14
Presentations	9,476	-	-	9,476	7,457	-	-	7,457
Professional Fees	1,185	-	-	1,185	628	-	-	628
Refreshments	13,733	-	-	13,733	6,797	-	-	6,797
TV Licences and Subscriptions	6,652	-	-	6,652	6,547	-	-	6,547
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	441,725	-	-	441,725	341,181	-	-	341,181

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

Fixed Assets Disposal	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
ITURE Total other expenditure	-	-	-	-	-	-	-	-

	441,725	-	-	441,725	341,181	-	-	341,181

Other information:

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Section D Notes to the accounts (cont)

Section D Notes to the accounts	Section D Notes to the accounts	Section D Notes to the accounts	(cont)	(cont)	(cont)
Analysis of expenditure on charitable activities
			This year				Last year
Activity or programme	Activity		Activities £	Grant £	Support £	Total this	Activities £	Grant £	Support £	*Total prior*
						£				£
*Activity 1*			-	-	-	-	-	-	-	-
*Activity 2*			-	-	-	-	-	-	-	-
*Activity 3*			-	-	-	-	-	-	-	-
*Activity 4*			-	-	-	-	-	-	-	-
*Activity 5*			-	-	-	-	-	-	-	-
*Other*			-	-	-	-	-	-	-	-
	Total		-	-	-	-	-	-	-	-

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

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)		During the financial year, the charity undertook redecoration work in Refurbishment expenditure above. A contractor was engaged to ca work undertaken.				the public ar rry out the wo	eas of the mess, this is shown in the £27,684 Major rk. No capital expenditure has been identified in the

Administration Costs above		These include the charity's share of the costs relating to the recharge of the Serv RAF Brize Norton.					ice Funds Internal Audit Clerk at

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Section D Notes to the accounts (cont)

Note 7 Extraordinary items

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

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

	-	-
-		-
	-	-

	-	-
Total extraordinary items	-	-

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Section D Notes to the accounts (cont)

Note 8 Funds received as agent

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

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
Station Charities	Yes	24,345	30,535	23,219	34,630	3,303	2,177
Contractor - Pay As You Dine	No	2,146	2,906	1,980	2,793	544	378
Public Accommodation	Yes	1,130	872	1,882	305	120	872
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
Total		27,621	34,313	27,081	37,728	3,967	3,427

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.

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

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Section D Notes to the accounts (cont)

Note 9 Support Costs

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

This year

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

Last year

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

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

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

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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 provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing was* *paid please enter '0' in the appropriate box(es).*
	This year £	Last year £
Independent examiner’s fees	1,794	1,842
Assurance services other than audit or independent examination	-	-
Tax advisory fees	-	-
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	240	-

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Section D Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

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

See Note 6, Re Administration Costs - Please provide details of expenditure on staff working for the Other Information charity whose contracts are with and are paid by a related party

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

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

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


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

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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

Please state the legal authority or reason for making the payment

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

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

11.4 Redundancy payments

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

No Redundancies during the period

Total amount of payment

The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please state the accounting policy for any redundancy or termination payments	This year
	Last year

	This year
	Last year

	This year
	Last year

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Section D Notes to the accounts (c

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 activities and between restricted and unrestricted funds.	Thisyear	Lastyear
	£0	£0

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

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

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

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

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Section D Notes to the accounts (cont)

Note 13 Grantmaking

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

This year:

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

Analysis	Grants to institutions £	Grants to individuals £	Support costs £	Total £
BrizeFest	1,000	-	-	1,000
Junior Ranks' Activities	200	-	-	200
Mess Staff Fund	780	-	-	780
SSAFA	2,416	-	-	2,416
Station Amenities	2,779	-	-	2,779
Station Charities	780	-	-	780
Station Community Youth	1,000	-	-	1,000
Veterans' Lunch	306	-	-	306
	-	-	-	-
	-	-	-	-
*Total*	9,261	-	-	9,261

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

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the No context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.

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

Last year:

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

Analysis	Grants to institutions £	Grants to individuals £	Support costs £	Total £
BrizeFest	1,000	-	-	1,000
Mess Staff Fund	780	-	-	780
Station Amenities	1,505	-	-	1,505
Station Charities	780	-	-	780
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
*Total*	4,065	-	-	4,065

RAF Brize Norton

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

13.4 Grants made to institutions

13.4 Grants made to institutions	13.4 Grants made to institutions
*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		No


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

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Section D Notes to the accounts (cont)

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

14.1 Cost or valuation

Freehold land & buildings £	Silverware, paintings and prints £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	129,584	-	131,878	261,462
-	-	-	16,014	16,014
-	(12,920)	-	-	(12,920)
-	-	-	-	-
-	-	-	-	-
-	116,664	-	147,892	264,556
-	-	-	79,894	79,894
-	-	-	-	-
-	-	-	12,240	12,240
-	-	-	-	-
-	-	-	-	-
-	-	-	92,134	92,134

14.3 Net book value

Net book value at the - 129,584 - 51,984 181,568 beginning of the year Net book value at the - 116,664 - 55,758 172,422 end of the year

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Section D Notes to the accounts (cont)

14.4 Impairment

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

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

*the methods applied and significant* *assumptions* *the carrying amount that would have* *been recognised had the assets been* *carried under the cost model.* *the effective date of the revaluation* *the name of independent valuer, if* *applicable* *(i) the methods applied and* *significant assumptions* *(ii) the methods applied and* *significant assumptions* *Details of the last revaluation* *the effective date of the revaluation* *the name of independent valuer*	This year	Last year
	*Oct-23*	*N/A*
	*E Jennings & Co Ltd*	*N/A*
	*Based upon the valuer's opinion* *of the same for insurance* *purposes only.*	*N/A*
	*Unknown*	*N/A*

	*Oct-23*
	*E Jennings & Co Ltd*
	*Based upon the valuer's opinion of the same for insurance* *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* *time, the original acquisition costs of most assets are not* *ascertainable. Consequently, it has not been possible to* *determine with more than reasonable certainty the original cost* *values and related Revaluation reserve.* *Additionally, other tangible assets are depicted at historical cost* *less accumulated depreciation in accordance with relevant* *accounting standards.*

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Section D Notes to the accounts (cont)

14.6 Other disclosures *(iii) Details of the existence and* *carrying amounts of property, plant* *and equipment to which the charity* *has restricted title or that are* *pledged as security for liabilities.* *(ii) Please provide the amount of* *contractual commitments for the* *acquisition of tangible fixed assets.* *(i) Please state the amount of* *borrowing costs, if any, capitalised in* *the construction of tangible fixed* *assets and the capitalisation rate* *used.*
	This year	Last year
	*N/A*	*N/A*
	*N/A*	*N/A*
	*N/A*	*N/A*

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

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

-	-	-	-
-	-	-	-

15.4 Accounting policy

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

Policies for the recognition of any capital development

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15.5 Impairment

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

This year Last year

15.6 Revaluation

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

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

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

This year Last year

15.7 Other disclosures

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

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

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

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

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

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Section D Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

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

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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

-	-	-	-	-
-	-	-	-	-

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16.5 Impairment

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

16.6 Revaluation

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

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

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

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

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

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

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16.9 Five year summary of heritage assets transactions

	2024	2023	2022	2021	2020
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

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


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


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

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Section D Notes to the accounts (cont)

Note 17 Investment assets

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

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

Listed investments	Cash & cash equivalents	Investment properties	Social investments	Other	Total
331,741	-	-	-	-	331,741
	-	-	-	-	-
	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
(3,783)	-	-	-	-	(3,783)
327,958	-	-	-	-	327,958

*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 Investment properties Social investments Grand total (Fair value at year end+Cost less impairment) Cash & cash equivalents Listed investments Other investments Total
	Fair value at year end	Cost less impairment
	£	£
	327,958	-
	-	-
	-	-
	-	-
	-	-
	327,958	-
	327,958

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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 (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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

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

Thisyear		Lastyear

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17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

This year	Last year







Thisyear	Lastyear

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Section D Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

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

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

-	14,592	-	-	-
-	5,878	-	-	-
-	-	-	-	-
-	-	-	-	-
-	20,470	-	-	-


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


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	20,470	-	-	-
-	14,592	-	-	-

	Thisyear		Lastyear
	£		£

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Section D Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	20,347	17,783
	6,483	12,292
	-	-
	26,830	30,075

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

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

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

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Section D Notes to the accounts (cont)

Note 20 Creditors and accruals

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

20.1 Analysis of creditors

ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
13,940	8,097	-	-
-	-	-	-
18,596	34,803	-	-
10,491	-	-	-
-	-	-	-
43,027	42,900	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

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

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Section D Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

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

21.1 Movements in recognised provisions and funding commitment during the period

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

21.2 Please provide:

This year Last year
- a brief description of any obligations on the balance sheet and the expected amount and timing of N/A N/A 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 N/A N/A that expected reimbursement.

This year Last year 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and 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 N/A any amounts designated and the likely timing of that expenditure.

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Section D Notes to the accounts (cont)

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

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

	*N/A*	*N/A*

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Section D Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

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

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect £
Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes.	69,451

Last Year

Last Year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect £
Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes.	69,451

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 £

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

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

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Section D Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Cash Floats Other Cash at bank Total Short term cash investments (less than 3 months maturity date) Short term deposits	Thisyear	Lastyear
	£	£
	-	-
	87,010	86,190
	116,994	140,881
	-	-
	-	-
	204,004	227,071

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Section D Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

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

	*N/A*	*N/A*

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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.

*end of the reporting period but before the accounts are* *arose after the end of the reporting period.*	*authorised which relate to conditions that*	*authorised which relate to conditions that*
The nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear
	*N/A*	*N/A*

	*N/A*	*N/A*

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Section D Notes to the accounts

Note 27 Charity funds

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

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

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

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	69,451	-	-	-	-	69,451
Unrestricted Funds	UR	General funds from dayto dayoperations	672,696	424,941	(441,725)	-	(16,704)	639,206
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			742,147	424,941	(441,725)	-	(16,704)	708,657

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Section D Notes to the accounts

Note 27 Charity funds (cont)

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

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

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	69,451	-	-	-	-	69,451
Unrestricted Funds	UR	General funds from dayto dayoperations	635,445	360,092	(341,181)	-	18,340	672,696
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			704,896	360,092	(341,181)	-	18,340	742,147

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Section D Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

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

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
*N/A*	*N/A*	*N/A*

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Section D Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

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

28.1 Trustee remuneration and benefits

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

TRUE

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

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

28.2 Trustees' expenses

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

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

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

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

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Section D Notes to the accounts (cont)

28.3 Transaction(s) with related parties

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

*box provided.*	*box provided.*	*box provided.*
There have been no related party transactions in the reporting			period (True or False)			TRUE
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period	This Year Total	Last Year Total
N/A			£	£	£	£	£	£
N/A							-	-
N/A							-	-
N/A							-	-
N/A							-	-
*In relation to the transactions above, please provide the terms* *and conditions, including any security and the nature of any* *payment (consideration) to be provided in settlement.* *For any related party, please provide details of any* *guarantees given or received.*
			*N/A*

			*N/A*

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Section D Notes to the accounts (cont)

Note 29 Additional Disclosures

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

This Year

Last Year

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF BRIZE NORTON WARRANT OFFICERS’ & SERGEANTS’ MESS Trustee

On accounts for the year	29THFebruary 2024	Charity no
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 (“the Examiner”) Charity Independent Examiners.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination, other than that disclosed in Section B below, which give 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: Original signed Date: 06.12.2024 Name: Howard Neil Sanderson Relevant professional FCIE qualification(s) or body

Oct 2018

IER

(if any):

Address: Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB

Section B Disclosures – set out below:

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

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

Oct 2018

IER

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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

-	-	-	-	-
-	-	-	-	-

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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

-	-	-	-	-
-	-	-	-	-

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
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