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2023-05-31-accounts

Summaryofthemain
activitiesinrelationtothose
Para1.17and
1.19
ThisFundderivespublicbenefitasit
assistsinprovidingRoyalAirForce
purposesforthepublic personnelwiththenecessaryskillstocarry
benefit,inparticular,the outtheRoyalAirForcecontributiontothe
activities,projectsor defenceoftheUnitedKingdomandits
servicesidentifiedinthe interests.ServiceFundsareestablishedfor
accounts. thebenefitofServicepersonneltopromote
militaryefficiencywhichunderpinsespritde
corpsandteamworking.ServiceFunds
helptoencouragepersonneltodevelopthe
character,spiritandattitudetoface
challengesanddangerassociatedwith
militaryservice.Asaresult,theFund
derivesabenefittothegeneralpublicin
helpingtoprovidepersonnelwho are
motivated,havehighmoraleandarewilling
toservetheneedsoftheircountryandthat
ofitspublicatalltimes.Theoperatingbrief
oftheOfficers'Messistofund,from
availableinvestmentincome,barprofits
andmemberssubscriptions,expenditureon
thecoreitemsofformalfunctions,sport,
andadministrativecosts.
Statementconfirming Para1.18 Theabovestatementhasbeenagreedby
whetherthetrusteeshave RoyalAirForceAirCommandHQService
hadregardtotheguidance FundsstaffandtheCharityCommission.
issuedbytheCharity WithassistanceavailablefromAir
Commissiononpublic Commandstaff,thetrusteehaspaiddue
benefit regardtotheguidanceissuedbythe
CharityCommissiononpublicbenefit.

ouma.,choosetoincludef

urtherstatements
whererelevantabout:
SORPreference
Allgrantscontainedwithinthefinancial
Para1.38 planarepresentedtotheMess
Policyongrantmaking membershiponanindividualbasisatan
ExtraordinaryGeneralMeetingtoobtain
theirapprovalorrejection.
Additionalrequestsforgrantsorassistance
outsideofthescopeofthefinancialplan
arediscussedbytheCommitteeduring
theirmonthlymeetings.Requestsfor
assistanceareconsideredbythe
Committeeonthemeritsofeachcase.
Activitiesrequestingsupportareaskedto
providefinancialdetailsofanyfundheldby
them.
Afterconsideration,theappropriate
decisionismadebytheCommittee.Either
theyagreetoallocatethefundsorto
presentthecasetotheMessmembersfor
votingintheirapproval.Alldecisionsmade
bytheCommitteearedonesoin
accordancewiththeirPowerofExpenditure
whichispersonallyissuedbytheTrustee.
N/A
Policyonsocialinvestment Para1.38
includingprogramrelated
investment
Contributionmadeby Para1.38 None
volunteers
Other

chievementsandPer formance
SORPreference
AspartoftheAnnualFinancialPlanning
processtheCommitteeseeksthe
agreementofthemembershipinsettingthe
Summaryofthemain
achievementsofthecharity,
Para1.20 levelofsubscriptionsintherelevant
membershipcategories.These
identifyingthedifferencethe
charity'sworkhasmadeto
thecircumstancesofits
subscriptionssubsidisetheformal
functions,meetoperatingandmaintenance
costsaswellasenablingtheMesstofund
beneficiariesandanywider itsgrantgivingactivities.Thelevelof
benefitstosocietyasa subscriptionswasadequatetoenablethe
whole. Messtofunditsplannedcommitments.
TheOfficers'Messoperateabarasa
primarypurposetradingactivity.The
FinancialPlanputinplaceaGross
PercentageProfitforboththebarand
cellar(BarGPP25%,CellarGPP15%&
Sundries10%)toenablesufficientfundsto
begeneratedtofulfilitssubsidy,fundand
grantcommitments.
Thecharityprovidedgrantsandfinancial
subsidiestoofficialandnon-officialevents
totalling£58,198.Thisincluded£17,295
whichfundedtheChristmasDrawand
£25,801whichfundedtheSummerBall.
Botheventsprovideasocialcelebratory
eveningtoallRAFOfficersonRAF
Leemingaswellasanyguesttheywishto
bring—oftendependantsandfriends,
providingawidersocialbenefit.

Additionalinformation(optional) Additionalinformation(optional)
You may choose to include further statements whererelevantabout:
Achievementsagainst Para1.41 TheOMhadanincomeof£91,162
objectivesset throughouttheperiod,againstaplanned
figureof£90,104.TheOMhadan
overspendof£13,584comparedtoa
plannedunderspendof£253—thiswas
primarilyduetounforeseeneventsand
delayedactionbythecontracted partyto
recovermembersubscriptionandcharges.
Performanceoffundraising Para1.41 MessBillsubscriptionincomeatendof
activitiesagainstobjectives yearwas£48,881,£3,649belowthe
set. budgetedfigureof£52,530.
Thebarmadeanoverallprofitof£6,041
againstaplannedamountof£7,613.
Investmentperformance Para1.41 Investmentsgenerated£565,slightlyhigher
againstobjectives thanthepanned£500.
Para1.41 Theshortfall/overspendwasswiftly
Other identifiedandcontingencieswereputin
placeattheAGMtoalleviatethesituation.

inancialReview
Reviewofthecharity's Para1.21 TheMessregisteredanetdeficitof
financialpositionattheend £13,584forFY22/23.
oftheperiod Thelaststatedmarketvalueofthestock
marketFixedAssetInvestmentsis£18,605
asof31May23.
Thefigureof£13,346isthevalueofthe
PermanentEndowmentFundwhich
representstheloanprovidedtoRAF
LeemingOMfromAirCmdatitsinception
andtheminimumthattheMess
investmentsmustalwaysplantomeet.
Statementexplainingthe
policyforholdingreserves
statingwhytheyareheld
Para1.22 TheRoyalAirForceLeemingOfficers'
Messoperatesalowlevelofreservesdue
toitsroleasagrantmakingcharityand
havingfewoperationalorstaff
commitments.Therearenodesignated
fundstotakeforwardintoFY23/24.The
PermanentEndowmentFundcouldbe
recalledfromAirCmdatanytimeand
hencetheMessholdsFixedAsset
Investmentstoavaluewhichmatchthis
eventuality.However,thecommitteehave
nowagreedtoinstateareserveof£3000to
coveroperatingcostsforsixcalendar
months.
Amountofreservesheld Para1.22 Thecashandbankbalanceattheendof
May23was£16,910.
Reasonsforholdingzero Para1.22 N/A
reserves
Detailsoffundmateriallyin Para1.24 Therearenofundsindeficitcurrently.
deficit
Explanationofany Para1.23
uncertaintiesaboutthe None
charitycontinuingasagoing
concern

hoosetoincludefurt

herstatemen
tswhererelevantabout:
Principalincomeisgeneratedbyadaily
Thecharity'sprincipal
sourcesoffunds(including
Para1.47 SubscriptionrateleviedtoMessmembers,
operatingofaBarTradingactivityand
anyfundraising) investmentinterest.Additionally,monies
areoccasionallypooledwithcontributions
fromtheRoyalAirForceLeemingWOs'
andSNCOs'Messwherejointprojectsare
conducted.
Investmentpolicyand TheTrusteeensuresadequateFundsare
objectivesincludingany invested,asaminimum,whichmeetthe
socialinvestmentpolicy Para1.46 samevalueasthePermanentEndowment
adopted Fund.Investmentsarereviewedand
valuedonanannualbasis.
TheTrusteecontinuesaprogrammeof
Adescriptionoftheprincipal Para1.46 worktoidentifyprocedurestomitigaterisk
risksfacingthecharity andtominimisepotentialimpactshouldrisk
materialise.AServiceFundsInternalAudit
Boardisconvenedatthestartofeach
financialyeartocarryoutaninternal
arithmeticalandmanagementauditofthe
charity.
Other

tructure,Governance andMan agement
Descriptionofcharity's
trusts:
Typeofgoverningdocument Para1.25
TheOfficers'Mess,aServiceFund,is
governedbyaConstitution.
DateofConstitution12Nov09.
Howisthecharity Para1.25
constituted? ServiceFundsareUnincorporated
Associations
Trusteeselectionmethods Para1.25
includingdetailsofany TheStationCommanderatRoyalAirForce
constitutionalprovisionse.g. Leemingisappointedasex-officioTrustee
electiontopostornameof ofallServiceFundsatRoyalAirForce
anypersonorbodyentitled Leeming.AppointmentofStation
toappointoneormore CommandersiscontrolledbyRoyalAir
trustees ForcePersonnelManningorganisation,


oumaychoosetoincludefur

therstateme
ntswhererelevantabout:
Trusteesareofferedinformaltrainingas
Policiesandprocedures
adoptedfortheinduction
Para1.51 partofaninductionatHeadquartersAir
CommandbyServiceFundsPolicy.
andtrainingoftrustees Trusteesaregivenabriefontakeoverof
theircommandexplainingtheirrolesand
responsibilities.Theyareissuedwithabrief
andaCC3.Trusteesarerecommendedto
attendaTrusteeTrainingDay.
TheTrusteedelegatestheday-to-day
Thecharity'sorganisational
structureandanywider
Para1.51 managementandcontroloftheOfficers'
Mess,togetherwiththeauthorityforthe
networkwithwhichthe disbursementofgrantstoaManagement
charityworks CommitteechairedbythePresidentofthe
MessCommittee(PMC).ThePMCis
appointedbytheTrustee.Membersofthe
committeeareappointedfromeachofthe
functionalareasorsectionsoftheunit.
However,allmanagementdecisions,
acquisitionsandexpenditurearesubjectto
theTrusteesapprovalbyelectronic
signatureintheminutes(heldonline).
Allcommitteeappointmentsareratifiedat
anExtraordinaryGeneralMeeting.Current
appointmentsare;
President-MessCommittee:SqnLdrR
Sadd
DeputyPresident:SqnLdrGLindsay
Treasurer:FltLtHMarikkar
DeputyTreasurer:FitLtDJam
MessSecretary:FltLtSMales
DeputySecretary:TBC
Communications:FgOffJTillett
BarMember:FltLtJHurley
DeputyBarMember:FgOffAJones
EntertainmentMember:FltLtRLeyman
House&PropertyMember:FgOffC
Campbell
DeputyHouseMember:FgOffCDavies
FamiliesMember:FgOffGThompson
DeputyFamiliesMember:TBC
SeniorLivingInMember:SqnLdrP
McKeen
LivingInMember:FgOffNatashaNoble
MessingMember:PltOffMeghan
Thompson
Inaddition,OCAccountsandtheMess
Managermayattendcommitteemeetings
inanadvisorycapacity.
Committeemeetingstakeplaceeach
month.Thebudgetforthefollowing
financialyearissetinAprilbythe
CommitteeforapprovalbytheMess
MembersatanExtraordinaryGeneral
Meeting.AnEntertainmentsfinancialplan
isprovidedwhichdetailsabreakdownof
eachsubsidyallocatedtoaneventandis
ratifiedbythemembers.Otherfinancial
itemswhichareseparatelyratifiedbythe
membersattheEGMincludeall
SubscriptionCharges,GrossProfit
PercentagesandPowerofExpenditurefor
theCommittee.Allgrantsarepresented
andapprovedonindividualbasis.Allthe
aboveareincludedinthemainbodyofthe
financialplanwhichisthefinaliteminits
entiretytobeacceptedandratifiedbythe
Messmembers.
TheAnnualGeneralMeetingratifiesthe
previousyears'AnnualAuditedStatement
ofFinancialActivities&BalanceSheetof
theMess.TheAGMwillalsoincludeany
otherfinancialmattersrequiringmembers
vote.
MinutesaretakenateachCommitteeand
GeneralMeetingandretainedinamess
SharePointsite.Theyarecirculatedto
reachtheTrusteewithin10workingdaysof
themeetingforhisapproval.
AsTrusteeofallServiceFundsatRoyalAir
Relationshipwithany Para1.51 ForceLeeming,theStationCommander
relatedparties alsohasresponsibilityforoneother
separatelyregisteredServiceFundcharity:
namelytheRoyalAirForceLeemingWOs'
andSgts'Mess.HeisalsoTrusteeforthe
RoyalAirForceLeemingJuniorRanks
WelfareFundandseveralother
sport/society/welfarefundstermed'Banked
AdministrationFunds'.Allofwhichare
excepted charitiesunderStatutory
Instrument1056/65.
Other

Trusteename Office(ifany) Datesactedifnotforwhole
year
Nameofperson(orbody)entitled
toappointtrustee(ifany)
PaulTHamilton Station Oct23—Present AppointmentofStation
Commander Commandersiscontrolled
1 bytheRoyalAirForce
ManningAgency(See
TrusteeSelection
Methods).
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
ameoftrusteesholdingtitlet opropertybelongingtothecha
Trusteename Datesactedifnotforwholeyear
N/A
Fundsheldascustodiantrusteesonbehalfo
Descriptionoftheassets
heldinthiscapacity N/A
Nameandobjectsofthe
charityonwhosebehalfthe N/A
assetsareheldandhowthis
fallswithinthecustodian
charity'sobjects
Detailsofarrangementsfor
safecustodyand N/A
segregationofsuchassets
fromthecharity'sown
assets

Namesan daddressesofa dvisers(Optionalinformation)
Typeof Name Address
adviser
Nameof chiefexecutiveornamesofseniorstaffmembers(Optionalinformation)

CHARITYCOMMISSION
FORENGLANDANDWALES
Annualaccountsforthe Annualaccountsforthe Annualaccountsforthe eriod
Periodstartdate 01-Jun-22 To Periodend
date
31-May-23
SectionA Statementoffinancialactivities
Recommendedcategoriesby
activity
GuidanceNotes Unrestricted
funds
Restricted
income
funds
Endowment
funds
Totalfunds Prioryear
funds
£ £ £ £ £
Incomingresources(Note3) F01 F02 F03 F04 F05
Incomeandendowmentsfrom:
Donationsandlegacies SO1 66 - - 66 5,994
Charitableactivities SO2 84,490 - - 84,490 74,686
Othertradingactivities S03 6,041 - - 6,041 7,677
Investments SO4 565 - 565 551
Separatematerialitemofincome S05 - _ - - -
Other S06 - _ - - -
Total S07 91,162 - - 91,162 88,908
Resourcesexpended(Note6)
Expenditureon:
Raisingfunds S08 - _ - - -
Charitableactivities SO9 97,459 - - 97,459 89,653
Separatematerialitemofexpense S10 6,245 - - 6,245 7,500
Other S11 1,042 - - 1,042 3,603
Total S12 104,746 - - 104,746 100,756
Netincome/(expenditure)before investment
gains/(losses) S13 (13,584) - - (13,584) (11,848)
Netgains/(losses)oninvestments S14 (209) - - (209) (554)
Netincome/(expenditure) S15 (13,793) - - (13,793) (12,402)
Extraordinaryitems S16 - _ - - -
Transfersbetweenfunds S17
Otherrecognisedgains/(losses):
Gainsandlossesonrevaluationoffixedassets forthechariWsownuse S18
Othergains/(losses) S19 - _ - - -
Netmovementinfunds S20 (13,793) - - (13,793) (12,402)
Reconciliationoffunds:
Totalfundsbroughtforward S21 142,632 - 13,346 155,978 168,380
Totalfundscarriedforward S22 128,839 - 13,346 142,185 155,978
1

GuidanceNotes Unrestricted
funds
Restricted
income
funds
Endowment
funds
Endowment
funds
Totalthis
year
Totallast
year
Totallast
year
01/06/2018
Fixedassets F01 F02 F03 F04 F05
Intangibleassets
(Note15)
B01
Tangibleassets
(Note14)
B02 102,537 - - 102,537 103,579
Heritageassets
(Note16)
B03 - - - - -
Investments
(Note17)
B04 5,259 - 13,346 18,605 18,814
Totalfixedassets B05 107,796 - 13,346 121,142 122,393
Currentassets
Stocks
(Note18)
B06 - - - - -
Debtors
(Note19)
B07 10,878 - - 10,878 3,097
Investments
Cashatbankand
(Note17.4)
inhand(Note24)
B08
B09
_
16,910
-
-
-
-
-
16,910
-
41,479
Totalcurrentassets B10 27,788 - - 27,788 44,576
Creditors:amountsfallingduewithin
oneyear
(Note20)
B11 6,745 - - 6,745 10,991
Netcurrentassets/(liabilities) B12 21,043 - - 21,043 33,585
Totalassetslesscurrentliabilities B13 128,839 -
13,346
142,185 155,978
Creditors:amountsfallingdueafter
oneyear
(Note20)
B14
Provisionsforliabilities B15
Totalnetassetsorliabilities B16 128,839 -
13,346
142,185 155,978
FundsoftheCharity
Endowmentfunds(Note27) B17 - 13,346 13,346 13,346
Restrictedincomefunds(Note27) B18
Unrestrictedfunds B19 128,839 - 128,839 142,632
Revaluationreserve B20
Totalfunds B21 128,839 -
13,346
142,185 155,978
Signedbyoneortwotrusteesonbehalfofall
thetrustees
Signature Print Name Dateof
approval
_
----

_.
--
dd/mrn/yyyy
- -
r
i 1

(i)thenatureofthepriorperioderror; Notapplicable
(ii)foreachpriorperiodpresentedintheaccounts,the
amountofthecorrectionforeachaccountlineitem Notapplicable
affected;and
(iii)theamountofthecorrectionatthebeginningofthe
earliestpriorperiodpresentedintheaccounts.
Notapplicable

SectionC Notestotheaccounts (cont)
Note2 Accountingpolicies
2.2INCOME
Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptforthoseticked"No"or"N/a".Wherea
differentoradditionalpolicy hasbeenadoptedthenthisisdetailedintheboxbelow.
Recognitionofincome TheseareincludedintheStatementofFinancialActivities(SoFA)when:

thecharitybecomesentitledtotheresources;
itismorelikelythannotthatthetrusteeswillreceivetheresources;and Yes No N/a

themonetaryvaluecanbemeasuredwithsufficientreliability.
Therehasbeennooffsettingofassetsandliabilities,orincomeandexpenses,unlessrequired Yes No N/a
Offsetting orpermittedbytheFRS102SORPorFRS102.
Yes No N/a
GrantsanddonationsareonlyincludedintheSoFAwhenthegeneralincome
Grantsanddonations recognitioncriteriaaremet(5.10to5.12FRS102SORP).
Inthecaseofperformancerelatedgrants,incomemustonlyberecognisedtotheextent Yes No N/a
thatthecharityhasprovidedthespecifiedgoodsorservicesasentitlementtothegrant
onlyoccurswhentheperformancerelatedconditionsaremet(5.16FRS102SORP).
Legacies LegaciesareincludedintheSOFAwhenreceiptisprobable,thatis,whentherehas Yes No N/a
beengrantofprobate,theexecutorshaveestablishedthattherearesufficientassetsin
theestateandanyconditionsattachedtothelegacyareeitherwithinthecontrolofthe
charityorhavebeenmet.
Yes No N/a
Governmentgrants Thecharityhasreceivedgovernmentgrantsinthereportingperiod
GiftAidreceivableisincludedinincomewhenthereisavaliddeclarationfromthe
Taxreclaimson donor.AnyGiftAidamountrecoveredonadonationisconsideredtobepartofthatgift YeS No N/a
donationsandgifts andistreatedasanadditiontothesamefundastheinitialdonationunlessthedonoror
thetermsoftheappealhavespecifiedotherwise.
performancerelated ThisisonlyincludedintheSoFAoncethecharityhasprovidedtherelatedgoodsor Yes No N/a
grants servicesormettheperformancerelatedconditions.
Donatedgoods Donatedgoodsaremeasuredatfairvalue(theamountforwhichtheassetcouldbe
exchanged)unlessimpracticaltodoso.
Yes No N/a
Thecostofanystockofgoodsdonatedfordistributiontobeneficiariesisdeemedtobe
thefairvalueofthosegiftsatthetimeoftheirreceiptandtheyarerecognisedon
Yes No N/a
receipt.Inthereportingperiodinwhichthestocksaredistributed,theyarerecognised
asanexpenseatthecarryingamountofthestocksatdistribution.
Donatedgoodsforresalearemeasuredatfairvalueoninitialrecognition,whichisthe
expectedproceedsfromsalelesstheexpectedcostsofsale,andrecognisedin'Income
fromothertradingactivities'withthecorrespondingstockrecognisedinthebalance
Yes No N/a
sheet.Onitssalethevalueofstockischargedagainst'Incomefromothertrading
activities'andtheproceedsfromsalearealsorecognisedas'Incomefromothertrading
activities'.
Yes No N/a
Goodsdonatedforon-goingusebythecharityarerecognisedastangiblefixedassets
andincludedintheSoFAasincomingresourceswhenreceivable.
Yes No N/a
GiftsinkindforusebythecharityareincludedintheSoFAasincomefromdonations
whenreceivable.
Donatedservicesand DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueof Yes No N/a
facilities thegifttothecharityprovidedthevalueofthegiftcanbemeasuredreliably.
Donatedservicesandfacilitiesthatareconsumedimmediatelyarerecognisedas Yes No N/a
incomewithanequivalentamountrecognisedasanexpenseundertheappropriate
headinginthe SOFA.

Incomefrommembership MembershipsubscriptionsreceivedinthenatureofagiftarerecognisedinDonations Yes No N/a
subscriptions andLegacies.
Membershipsubscriptionswhichgivesamembertherighttobuyservicesorother Yes No N/a
benefitsarerecognisedasincomeearnedfromtheprovisionofgoodsandservicesas
incomefromcharitableactivities.
Settlementofinsurance
claims
InsuranceclaimsareonlyincludedintheSoFAwhenthegeneralincomerecognition
criteriaaremet(5.10to5.12FRS102SORP)andareincludedasanitemofother
incomeintheSoFA.
Yes No N/a
Investmentgainsand
losses
Thisincludesanyrealisedorunrealisedgainsorlossesonthesaleofinvestmentsand
anygainorlossresultingfromrevaluinginvestmentstomarketvalueattheendofthe
Yes No N/a
year.
2.3EXPENDITURE
ANDLIABILITIES
Liabilityrecognition Liabilitiesarerecognisedwhereitismorelikelythannotthatthereisalegalor Yes No N/a
constructiveobligationcommittingthecharitytopayoutresourcesandtheamountof
theobligationcanbemeasuredwithreasonablecertainty.
Governanceandsupport
costs
Supportcostshavebeenallocatedbetweengovernancecostsandothersupport.
Governancecostscompriseallcostsinvolvingpublicaccountabilityofthecharityandits
compliancewithregulationandgoodpractice.
Yes N0 N/a
Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycost Yes No N/a
categoriesonabasisconsistentwiththeuseofresources,egallocatingpropertycosts
byfloorareas,orpercapita,staffcostsbythetimespentandothercostsbytheirusage.
Grantswithperformance
conditions
Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelof
serviceoroutputtobeprovided,suchgrantsareonlyrecognisedintheSoFAoncethe
recipientofthegranthasprovidedthespecifiedserviceoroutput.
Yes No N/a
Grantspayablewithout
performanceconditions
Wheretherearenoconditionsattachingtothegrantthatenablesthedonorcharityto
realisticallyavoidthecommitment,aliabilityforthefullfundingobligationmustbe
recognised.
Yes No N/a
Redundancycost Thecharitymadenoredundancypaymentsduringthereportingperiod. Yes No N/a
Yes No N/a
Deferredincome Nomaterialitemofdeferredincomehasbeenincludedintheaccounts. V
Yes No N/a
Creditors Thecharityhascreditorswhicharemeasuredatsettlementamountslessanytrade
discounts
V
Provisionsforliabilities Aliabilityismeasuredonrecognitionatitshistoricalcostandthensubsequently
measuredatthebestestimateofthe amountrequiredtosettletheobligationatthe
Yes No N/a
reportingdate
Basicfinancial
instruments
Thecharityaccountsforbasicfinancialinstrumentsoninitialrecognitionasper
paragraph10.7FRS102SORP.Subsequentmeasurementisasperparagraphs11.17
to11.19,FRS102SORP.
Yes No N/a
2.4ASSETS
Tangiblefixedassetsfor Thesearecapitalisediftheycanbeusedformorethanoneyear,andcostatleast £500
usebycharity Theyarevaluedatcost. Yes No N/a
Thedepreciationratesandmethodsusedaredisclosedinnote9.2.
Intangiblefixedassets Thecharityhasintangiblefixedassets,thatis,non-monetaryassetsthatdonothave Yes No N/a
physicalsubstancebutareidentifiableandarecontrolledbythecharitythroughcustody
orlegalrights.Theamortisationratesandmethodsusedaredisclosedinnote9.5
Yes No N/a
Theyarevaluedatcost.
SectionC Notestotheaccounts (cont)
Heritageassets Thecharityhasheritageassets,thatis,non-monetaryassetswithhistoric,artistic,
scientific,technological,geophysicalorenvironmentalqualitiesthatareheldand
Yes No N/a
maintainedprincipallyfortheircontributiontoknowledgeandculture.Thedepreciation
ratesandmethodsusedasdisclosedinnote9.6.1.4.
Yes No N/a
Theyarevaluedatcost.
Investments Fixedassetinvestmentsinquotedshares,tradedbondsandsimilarinvestmentsare
valuedatinitiallyatcostandsubsequentlyatfairvalue(theirmarketvalue)attheyear
Yes No N/a
end.Thesametreatmentisappliedtounlistedinvestmentsunlessfairvaluecannotbe
measuredreliablyinwhichcaseitismeasuredatcostlessimpairment.
Investmentsheldforresaleorpendingtheirsaleandcashandcashequivalentswitha Yes No N/a
maturitydateoflessthan1yeararetreatedascurrentassetinvestments
Stocksandworkin Stocksheldforsaleaspartofnon-charitabletradearemeasuredatthelowerorcostornet Yes No N/a
progress realisablevalue.
Goodsorservicesprovidedaspartofacharitableactivityaremeasuredatnetrealisablevalue Yes No N/a
basedontheservicepotentialprovidedbyitemsofstock.
Workinprogressisvaluedatcostlessanyforeseeablelossthatislikelytooccuronthe Yes No N/a
contract.
Debtors(includingtradedebtorsandloansreceivable)aremeasuredoninitialrecognitionat Yes No N/a
Debtors settlementamountafteranytradediscountsoramountadvancedbythecharity.Subsequently,
theyaremeasuredatthecashorotherconsiderationexpectedtobereceived.
Currentasset Thecharityhas hasinvestmentswhichitholdsforresaleorpendingtheirsaleandcashand
cashequivalentswithamaturitydatelessthanoneyear.Theseincludecashondepositand
Yes No N/a
Investments cashequivalentswithamaturitydateoflessthanoneyearheldforinvestmentpurposesrather
thantomeetshorttermcashcommitmentsastheyfalldue.
Yes No N/a
Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancialinstruments.
POLICIESADOPTED
ADDITIONALTOOR
DIFFERENTFROM
THOSEABOVE
Note3 Analysisofincome
Restricted
Unrestricted income Endowment
funds funds funds Totalfunds Prioryear
Analysis £ £
Donations Donationsandgifts 66 - - 66 5,994
andlegacies: GiftAid - - - -
Legacies - - - -
Generalgrantsprovidedbygovernment/other
charities - - - -
Membershipsubscriptionsandsponsorships
whichareinsubstancedonations
Donatedgoods,facilitiesandservices - - -
Other -
Total 66 - - 66 5,994
Charitable
activities:
Membershipsubscriptions
FunctionIncome
48,881
23,879
-
-
-
-
48,881
23,879
49,032
12,454
SummerBallIncome 11,730 - 11,730 13,200
Other - - - - -
Total
84,490
- - 84,490 74,686
Othertrading
activities: BarCommission 6,041 - - 6,041 7,677
Other - - -
Total
6,041
- 6,041 7,677
Incomefrom CCLAFixed 150 - - 150 180
investments: BlackRock 181 - - 181 159
CCLAHighDep 20 - - 20 1
CCLAEquity 214 - - 214 211
Total
565
- - 565 551
Separate
materialitem
ofincome:
Total
Other: Conversionofendowmentfundsintoincome
Gainondisposalofatangiblefixedassetheld
forcharity'sownuse - - -
Gainondisposalofaprogrammerelated
investment - - - -
Royaltiesfromtheexploitationofintellectual
propertyrights - -
-
- -
Other - - -
Total
-
- - -
TOTALINCOME 91,162 91,162
88,908
Otherinformation:

Note5
Donatedgoods,facilitiesandservices
Secondedstaff
Useofproperty
Other
Pleaseprovidedetailsofthe
accountingpolicyfortherecognition
andvaluationofdonatedgoods,
facilitiesandservices.
Pleaseprovidedetailsofany
unfulfilledconditionsandother
contingenciesattachingtoresources
fromdonatedgoodsandservicesnot
recognisedinincome.
Pleasegivedetailsofotherformsof
otherdonatedgoodsandservicesnot
recognisedintheaccounts,eg
contributionofunpaidvolunteers.

Thisyear Lastyear
£ E
SectionC Notestotheacc ounts (cont)
Note6 Analysisofexpenditure
Restricted
Unrestricted income Endowment
funds funds funds Totalfunds Prioryear
i £ £
Expenditureon Incurredseekingdonations _ _
raisingfunds: Incurredseekinglegacies
_ -
Incurredseekinggrants - -
_
Operatingmembershipschemesand
sociallotteries _ _
Stagingfundraisingevents
Fudraisingagents - - - - -
Operatingcharityshops -
_ _
Operatingatradingcompany
undertakingnon-charitabletrading
activity - - - -
Advertising,marketing,directmailand
publicity - - _ _
Startupcostsincurredingenerating
newsourceoffutureincome - -
Databasedevelopmentcosts _ - - _ _
Othertradingactivities-Bar _ _
Investmentmanagementcosts: _ _ _ _
Portfoliomanagementcosts - - -
Costofobtaininginvestmentadvice
Investmentadministrationcosts
Intellectualpropertylicencingcosts
Rentcollection,propertyrepairsand
maintenancecharges -
-

-
-
_ -
Totalexpenditureonraisingfunds -
-

-

-
-
Expenditureon House&Gardens 1,828 -
-

1,828
7
charitable
activities
MessImprovements 75 -
-

75
3,593
Functions 76,124 -
-

76,124
67,505
Maintenance 13,004 -
-

13,004
11,735
IndependentExaminer Fee 2,800 -
-

2,800
2,000
Insurance 464 -
-

464
1,298
EntsLicences 1,494
-

-

1,494
1,782
Baddebtswrittenoff -
-

-

-
-
OtherExpenditure 1,670
-

-

1,670
1,733
Totalexpenditureoncharitable
activities
97,459
-

-

97,459
89,653
Separatematerial
StationCharityDay
4,500
-

-

4,500
7,500
itemofexpense FormalCoronationDinner 1,745
-

-

1,745
-
Total 6,245
-

-

6,245
7,500
Other
Depreciation 1,042 1,042
3,603
Totalotherexpenditure 1,042 1,042
3,603
TOTALEXPENDITURE 104,746 104,746 100,756

Analysisofexpenditureo ncharitableactivities
Grant
Activityor
programme
Activitiesundertakendirectly funding
of
Support
Costs
Totalthis
year
Total
prioryear
activities
£ £ £ £ £
Activity1
Activity2
Other
Total
Prioryearexpenditureoncharitableactivities
canbeanalysedasfollows:
Withintheexpenditureitemsabovethe
followingitemsarematerial:(pleasedisclose
thenature,amountandanyprioryear
amounts)

Pleaseexplainthe natureofeach extraordinaryitemoccurringinthe period.
Thisyear Lastyear
Description £ £
Extraordinaryitem 1
Extraordinaryitem 2
Extraordinaryitem 3
Extraordinaryitem 4

Amountreceived Amountreceived Amountpaidout Amountpaidout Balanceheldatperiodend
Description/name of party Related
party(Yes
orNo)
Thisyear
£

Lastyear
£
Thisyear
£
Lastyear
£
Thisyear
Lastyear
£
£
- _ - - -
Total - _ - - -
Description/nameofparty Balanceheldatperiodend Balanceheldatperiodend
Thisyear Lastyear
£ £

Pleasecompletethisnoteifthecharityh
categoriesandhassupportcosts.
asanalysed itsexpensesu singactivity
Basisof
Supportcost
Raisingfunds
Activity1 Activity2 Activity3 Grandtotal allocation
(Describe
(examples)
£
£ £ £ £ method)
Other
Total
Pleaseprovidedetailsoftheaccountingpolicy
adoptedfortheapportionmentofcostsbetween
activitiesandanyestimationtechniquesusedto
calculatetheirapportionment.

Note10
Detailsofcertainitemsofexpenditure
10.1Feesforexaminationoftheaccounts
Pleaseprovidedetailsoftheamountpaidforanystatutoryexternalscrutinyof
accountsandotherservicesprovidedbyyourindependentexaminer.Ifnothing
waspaidpleaseenter'0'intheappropriatebox(es).
Thisyear Lastyear
£ £
Independentexaminer'sfees
2;800 2,000
Assuranceservicesotherthanauditorindependentexamination
Taxadvisoryfees
Otherfees(forexample:financialadvice,consultancy,accountancyservices)paid
totheindependentexaminer

sofgrantspaid(in cludedincostofcha ritabl eactivities)
Grantsto Grantsto
Analysis institutions individuals Supportcosts Total
£ £ £ £
Total - - - -

13.2Grantsmadetoinstitutions
Mycharityhasmadegrantstoparticular institutionsthatarematerialin
thecontextofitsgrantmaking.Detailsoftheinstitutionsupported,
No Pleaseprovide
detailsofcharity's
URL.
purposeofthegrantandtotalpaidtoeachinstitutionisavailableonthe
charity'swebsite.
No Providedetails
below
Namesofinstitution
Purpose
Totalamountof
grantspaid£
SectionC Notestotheaccounts Notestotheaccounts (cont) (cont)
Note14 Tangiblefixedassets
Pleasecompletethisnoteifthecharityhasanytangiblefixedassets
14.1Costorvaluation
Silver& Otherland& Plant, Fixtures, Total
paintings buildings machineryand fittingsand
motorvehicles equipment
£ £ £ £ £
Atthebeginningof 100,455 - 20,116 120,571
theyear
Additions
Revaluations
Disposals
Transfers
Atendoftheyear 100,455 20,116 120,571
14.2Depreciationandimpairments
"Basis SLorRB SLorRB SLorRB SL SLorRB StraightLine
("SL")or
Reducing
Balance
("RB")
**Rate 20%
Atbeginningofthe - 16,992 16,992
year
Disposals
Depreciation - - - 1,042 1,042
Impairment
Transfers*
Atendoftheyear - - - 18,034 18,034
14.3Netbookvalue
Netbookvalueatthe 100,455 3,124 103,579
beginningoftheyear
Netbookvalueatthe 100,455 2,082 102,537
endoftheyear
14.4Impairment
Pleaseprovideadescriptionoftheeventsand
circumstancesthatledtotherecognitionor Notapplicable
reversalofanimpairmentloss.
14.5Revaluation
Ifanaccountingpolicyofrevaluationisadopted,pleaseprovide:
theeffectivedateof therevaluation Oct-17
thenameofindependentvaluer,if applicable DarwinsofNorthallerton
themethodsappliedandsignificant Insurancevalue
assumptions
thecarryingamountthatwouldhavebeen
recognisedhadtheassetsbeencarriedunder Unknown
thecostmodel.
14.6Otherdisclosures
(,)Pleasestatetheamountofborrowingcosts,
ifany,capitalisedin theconstructionoftangible
None
fixedassetsandthe capitalisation rateused.
(ii)Pleaseprovidetheamountofcontractual
commitmentsfortheacquisitionoftangible Notapplicable
fixedassets.
(iii)Detailsoftheexistenceandcarrying
amountsofproperty,plantandequipmentto
whichthecharityhasrestrictedtitleorthatare
Notapplicable
pledgedassecurityforliabilities.

15.1Costorvaluation
Research& Patentsand Other Total
development trademarks
£ £ £ £
Atbeginningofthe
year
Additions - - _
Disposals
Revaluations
Transfers*
Atendoftheyear
15.2Amortisationand impairments
**Basis SLorRB SLorRB SLorRB SLorRB StraightLine
("SL")or
Reducing
Balance
("RB")
**Rate
Atbeginningofthe
year
Disposals
Amortisation
Impairment
Transfers*
Atendofyear
15.3Netbookvalue
Natbookvalueatthe
beginningoftheyear
Netbookvalueatthe
endoftheyear

SectionC
Notestotheaccounts
(cont)
SectionC
Notestotheaccounts
(cont)
SectionC
Notestotheaccounts
(cont)
SectionC
Notestotheaccounts
(cont)
SectionC
Notestotheaccounts
(cont)
16.7Analysisofheritageassetsbyclassorgroupdistinguishingthoseatcostandthoseatvaluation
Atvaluation
AtcostGroup
Total
GroupA B
£ £ £
Carryingamountatthebeginningofthe
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carryingamountattheendofperiod
16.8Heritageassets(whereheritageassetsarenotrecoignisedonthebalance sheet)
(i)Explainthereasonwhyheritage
assetshavenotbeenrecognisedon
thebalancesheet.
(ii)Describethesignificanceand
natureofheritageassets.
(iii)Discloseinformationthatis
helpfulinassessingthevalueof
heritageassets.
(iv)Explainthereasonwhyitisnot
practicabletoobtainavaluationof
heritageassets.
16.9Fiveyearsummaryofheritageassetstransactions
2023 2022 2021 2020 2019
£ £ £ £ £
Purchases
GroupA
GroupB
GroupC
Other
Donations
GroupA
GroupB
GroupC
Other
Totaladditions
Chargeforimpairment
GroupA
GroupB
GroupC
Other
TotalchargeforImpairment
Disposals
GroupA-carryingamount
GroupB-carryingamount
GroupC
Other
Totaldisposals
SectionC
Notestotheaccounts
SectionC
Notestotheaccounts
(cont) (cont)
Note17
Investmentassets
Pleasecompletethisnoteifthecharityhasanyinvestmentassets.
17.1Fixedassetsinvestments(pleaseprovide foreachclassofinvestment)
Cash&cash
equivalents
Listed
investments
Investment
properties
Social
investments
Other Total
Carrying(fair)valueatbeginningof
-
18,814 - - - 18,814
period
Add:additionstoinvestmentsduring - -
period*
Less:disposalsatcarryingvalue
Less:impairments
Add:Reversalofimpairments
Add/(deduct):transferin/(out)inthe
period
Add/(deduct):netgain/(loss)on
-
(209) - - - (209)
revaluation
Carrying(fair)valueatendofyear
-
18,605 - - - 18,605
*Pleasespecifyadditionsresultingfrom
acquisitionsthroughbusinesscombinations,if
any.
PleasenotethatFairValueinthiscontextistheamountforwhichanassetcouldbeexchangedbetween
knowlegableandwillingpartiesinanarm'slengthtransaction.Fortraded
ofthesecurityquotedontheLondonStockExchangeDailyOfficialListor
securities,thefairvalueisthevalue
equivalent.Forotherassetswhere
thereisnomarketpriceonatradedmarket,itisthetrustees'orvaluers'bestestimateoffairvalue.

SectionC
Notestotheaccounts
SectionC
Notestotheaccounts
(cont) (cont)
17.4Pleaseprovideabreakdownofcurrentassetinvestments,ifapplicable,agreeingwiththe
balancesheet.
Analysisofcurrentasset Thisyear Lastyear
investments
£ £
Cashorcashequivalents
Listedinvestments
Investmentproperties
SocialInvestments
OtherInvestments
Total
17.5Guarantees
Pleaseprovidedetailsandamountofany
guaranteemadetooronbehalfofathirdparty
Nameoftheentityorentitlesbenefittingfrom
thoseguarantees
Pleaseexplainhowtheguaranteefurthersthe
charity'saims
17.6Concessionaryloans Description ThisyearE Lastyear£
Amountofconcessionaryloansmade(Multiple
loansmademaybedisclosedInaggregateprovided
thatsuchaggregationdoesnotobsuresignificant
information).
Total
Description Thisyear£
Lastyear£
Amountofconcessionaryloansreceived
(Multipleloansreceivedmaybedisclosedin
aggregateprovidedthatsuchaggregationdoesnot
obsuresignificantinformation).
Total
Termsandconditionseginterestrate,security
provided
Valueofanyconcessionaryloanswhichhave
beencommittedbutnottakenupatthereporting
date
Amountspayablewithin1year
Amountspayableaftermorethan1year
Amountsreceivablewithin1year
Amountsreceivableaftermorethan1year
17.7Additionalinformation
Pleaseprovideinformationaboutthe
significanceofinvestmentstothecharity's
financialpositionorperformanceeg.termsand
conditionsofloansortheuseofhedgingto
Theinvestmentsholdnoparticularsignigficanceto
positionorperformance
thecharity's financial
managefinancialrisk.
Forallinvestmentsmeasuredatfairvalue,the
basisfordeterminingthevalue,Includingany
assumptionsappliedwhenusingavaluation
Theinvestments arevaluedattheirmidmarketbid price.
technique.
Whereacharityhasprovidedfinancialassetsas
aformofsecurity,thecarryingamountofthe
financialassetpledgedassecurityandtheterms

Notapplicable
andconditionsrelatingtoitspledge.

18.1Pleasestatethecarrying
activities.
amountofsto ckandworkin progressana lysedbetwe en
Stock Donated goods
Workin
For Forresale For Forresale progress
distribution distribution
£ £ £ £ £
Charitableactivities:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing =
Othertradingactivities:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing In
Other:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing III
Totalthisyear
Totalpreviousyear

19.1 Analysisofdebtors Thisyear Lastyear
£ £
Trade debtors
Prepaymentsandaccruedincome - -
Other debtors 10,878 3,097
Total 10,878 3,097
19.2
Analysisofdebtorsrecoverableinmorethan1y
ear(includedindebtorsab ove)
Thisyear Lastyear
£ £
Tradedebtors
Prepaymentsandaccruedincome
Otherdebtors
Total

20.1Analysisofcreditors
Amounts fallingdue Amountsfallingdueafter
withinoneyear morethan oneyear
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
Accrualsforgrantspayable _ -
Bankloansandoverdrafts
Tradecreditors
Paymentsreceivedonaccountforcontractsor
performance-relatedgrants
Accrualsanddeferredincome 2,400
2,000
- -
Taxationandsocialsecurity
Othercreditors 4,345
8,991
- -
Total 6,745
10,991
- -

Movementindeferredincomeaccount Thisyear Lastyear
Balanceatthestartofthereportingperiod
Amountsaddedincurrentperiod
Amountsreleasedtoincomefrompreviousperiods
Balanceattheendofthereportingperiod

Note24
Cashatbankandinhand
Thisyear Lastyear
£ £
Shorttermcashinvestments(lessthan3monthsmaturitydate)
Shorttermdeposits 846 846
Cashatbankandonhand 16,064 40,633
Other
Total 16,910 41,479

Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiod Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiod Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiod togetherwithabalancing togetherwithabalancing figurefor'Otherfunds:The figurefor'Otherfunds:The Totalfunds' figure
belowshouldreconciletoTotalfunds'inthe blanacesheet
*Key:PE-permanentendowmentfunds;EE -expendibleendowmentfunds;R-restrictedincomefunds,includingspecialtrusts, ofthecharity;andU-unrestricted
funds
Fund Fund
TypePE,EE
RorUR*
PurposeandRestrictions balances
brought
forward
Income Expenditure Transfers Gainsand
losses
balances
carried
forward
Fundnames £ £ £ £ £ £
PermanentEndowment PE RepayableonClosureofUnit 13,346 - - - - 13,346
UnrestrictedIncomeFund UR Unrestricted 142,632 91,162 (104,746) - (209) 128,839
DesignatedFund UR
- _ -
Otherfunds N/a N/a
TotalFunds 155,978 91,162 (104,746) - (209) 142,185
Note27
Charityfunds(cont)
Note27
Charityfunds(cont)
Note27
Charityfunds(cont)
Note27
Charityfunds(cont)
27.2DetailsofmaterialfundsheldandmovementsduringthePREVIOUSreportingperiod
Pleasegivedetailsofthemovementsofmaterialindividualfundsinthereportingperiod togetherwith abalancing figurefor'Otherfunds:The Totalfunds' figure
belowshouldreconciletoTotalfunds'inthe blanacesheet
*Key:PE-permanentendowmentfunds;EE -expendibleendowmentfunds;R-restrictedincomefunds,includingspecialtrusts, ofthecharity;andU-unrestricted
funds
Fund Fund
balances balances
TypePE,EE
RorUR*
PurposeandRestrictions brought
forward
Income Expenditure Transfers Gainsand
losses
carried
forward
Fundnames £ £ £ £ £ £
PermanentEndowment RepayableonClosureofUnit 13,346 - - - 13,346
UnrestrictedIncome Fund Unrestrictedfund 155,034 88,908 (100,756) (554) 142,632
DesignatedFunds Designatedfund - - - - _
- -
- - _ - _
Otherfunds N/a N/a
TotalFunds 168,380 88,908 (100,756) - (554) 155,978

27.3Transfersbetweenfunds
Reasonfortransferandwhereendowmentisconvertedtoincome, Amount
legalpowerforitsconversion
Betweenunrestrictedand
restrictedfunds
Betweenendowmentand
restrictedfunds
Betweenendowmentand
unrestrictedfunds
27.4 Designatedfunds
Planneduse Purposeofthedesignation Amount

28.2Trustees'expenses 28.2Trustees'expenses 28.2Trustees'expenses
Ifthecharityhaspaidtrusteesexpensesforfulfillingtheirduties,detailsofsuchtransactionsshouldbeprovidedInthis
Notrusteeexpenseshavebeenincurred(TrueorFalse) TRUE
Typeofexpensesreimbursed Thisyear
£
Lastyear
£
Travel
Subsistence
Accommodation
Other(pleasespecify):
TOTAL


'true'intheboxprovided.

'true'intheboxprovided.

'true'intheboxprovided.
,
TherehavebeennorelatedpartytransactionsInthereporting period(True orFalse) TRUE
Amounts
Nameofthetrustee
orrelatedparty
Relationship
tocharity
Descriptionofthe
transaction(s)
Amount Balanceat
periodend
Provisionforbaddebts
atperiodend
writtenoff
during
reporting
Period
£ £ £ £