2024-06-30-accounts - Officers' Mess Raf Valley

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@}| CHARITY COMMISSION {se} FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 01 July 2023 to 30 June 2024

Charity name: Royal Air Force Valley Officers’ Mess

Charity registration number: 1132769

Objectives and Activities

|[Po
Summary ofthe purposes of|sorP reference[oO
|Para 1.17
The Charity's object (the Object) is ‘the|sorP reference[oO
|Para 1.17
The Charity's object (the Object) is ‘the|sorP reference[oO
|Para 1.17
The Charity's object (the Object) is ‘the| |---|---|---|---| |the charity as set out in its||promotion ofefficiency ofthe armed|| |governing document||forces ofthe Crown by the provision|| |||and support of facilities and activities|| |||for the|efficiency and well-being of| |||Service personnel’.|| |Summary ofthe main|Para 1.17 and|The Trustees must manage the|| |activities in relation to those|| 1.19|business ofthe Charity and they have|| |purposes forthe public||the following powers in order to further|| |benefit, in particular, the||the Objects (but not for any other|| |activities, projects or||purpose):|| |services identified in the||a.|toraise funds.
In doing so, the| |accounts.|||Trustees must not undertake| ||||any substantial permanent| ||||trading activity (unless it is| ||||primary purpose trading) and| ||||must comply with any relevant| ||||statutory regulations;| |||b.|to buy, take on lease or in| ||||exchange, hire or otherwise| ||||acquire any property and to| ||||maintain and equip it for use;| |||c.|to sell, lease or otherwise| ||||dispose of all or any part ofthe| ||||property belonging to the| ||||Charity.
In exercising this| ||||power, the Trustees must| ||||comply as appropriate with| ||||sections 36 and 37 of the| ||||Charities Act 1993;| |||d.|to borrow money and to charge| ||||the whole or any part ofthe| ||||property belonging to the| ||||Charity as security for| ||||repayment ofthe money| ||||borrowed.
In exercising this| ||||power, the Trustees must| ||||comply as appropriate with| ||||sections 38 and 39 ofthe| ||||CharitiesAct1993;|

| | |

		e.	to co-operate with other
			charities, voluntary bodies and
			statutory authorities and to
			exchange information and
			advice with them;
		f.	to establish orsupport any charitable trusts, associations
			or institutions formed for the
			Object;
		g.	to acquire, merge with or enter
			into any partnershiporjoint
			venture arrangementwith any
			other charity formed for the
			Object;
		h.	to set aside income as a
			reserve against future
			expenditure but only in
			accordance with a written policy
			about reserves;
		i.	to obtain and pay forsuch
			goods and services as are
			necessary for carrying out the
			work ofthe Charity;
		j.	to open and operate such bank
			and other accounts as the
			Trustees consider necessary
			and to invest funds and to
			delegate the management of
			funds in the same manner and
			subject to the same conditions
			as the trustees of a trust are
			permitted to do by the Trustee
			Act 2000;
		k.	to do all such other lawful
			things as are necessary forthe
			achievement of the Object.
Statement confirming	Para 1.18	The above statement has been agreed
whether the trustees have		by RAF AirCommand HQ Service
had regard to the guidance		Funds	staffand the Charities
issued by the Charity		Commission. With assistance issued
Commission on public		from AirCommand staff, the Trustee
benefit		has paid due regard to the guidance
		issued	by the Charities Commission on
		public	benefit.

Additional information (optional) You may choose to include further statements where relevant about: reference erence | Prior to the end of the Financial Year the Financial Plan/Budget is proposed to the Policy on grant making Para 1.38 Membership at an Extraordinary General Meeting (EGM). The plan details the proposed budget for the new Financial Year including grants, subsidies and any capital expenditure for ratification by the

Membership. If agreed at the EGM, minutes are then distributed to the Trustee for ratification and approval. The Mess Committee meetings take place each month to discuss finances and any other business of the Mess. Requests for assistance for activities are decided upon based on the merits of individual bids. Activities requesting assistance are asked to provide financial details of any fund held by them. Policy. . on social investment | Para 1.38 N/A including program related goer All personnel on the committee are serving military personnel who carry these duties Contribution made by Para 1.38 as additional duties (military term for volunteers voluntary duties). ome um Achievements and Performance =.reference The Mess arranges a variety of formal and informal functions over the Financial Year. This includes Service Dining-In' or Dinner Summary of the main Nights such as a Battle of Britain evening, achievements of the charity, Dinner Nights for Mess Members and identifying the difference the | Para 1.20 guests, and both a Summer Ball and a charity’s work has made to Christmas Draw. This is to meet the aim of the circumstances of its promoting esprit de corps and for the beneficiaries and any wider collective benefit of the Membership. benefits to society as a Official Mess Functions receive subsidies, whole. reducing the overall cost for either the mess member, or the mess member and their first guest. As part of the financial planning process, the Mess Committee seeks the agreement of the Membership in setting the level of subscriptions.

The Officers' Mess operates a bar asa primary purpose trading activity. The bar is managed, and the stock is owned by the Contractor. Agreed Gross Profit Percentages/ Mark-ups are set by the Mess Committee and agreed at the EGM before the start of the Financial Year.

Financial Review

Review ofthe charity’s financial position at the end	Para 1.21	The Officers' Mess ends the year with a small surplus, £497. It is believed that the
ofthe period		Officers’ Mess financial position is strong
		yet in line with the Charities Commission’s
		direction.
Statement explaining the	Para 1.22	The Trustee agreed an Operating Reserves
policy for holding reserves		Policy forthe Financial Year to ensure
stating whythey are held		financial viability ofthe Fund and its ability
		to meet on-going commitments. Operating
		Reserves of£12,500.00 have been set
		aside, which is the value ofapproximately 2
		months' worth of recurrently committed
		expenditure.
Reasons for holding zero		N/A
reserves
Details offund materially in		N/A
deficit
Explanation ofany	Para 1.23	Nil Concerns
uncertainties 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	Para 1.47	The fund’s primary income is through
sources offunds (including any fundraising)		monthly subscriptions ofthe membership.
		To meet the over-riding need of regular
		ongoing specified annual income—
Investment policy and objectives including any		increasing with Investment policyand inflation, the Royal Air Force Officers' Mess
social investment policy	Para 1.46	objectives including any Para 1.46
adopted		Investment Strategy/Policy is to have a
		social investment policy diversified portfolio
		across established UK Equity and Fixed
		interest markets with a bias adopted
		towards Equities that offer growth and yield.
		Furthermore, money is held in a COIF
		Deposit Fund, gaining maximum interest,
		but ensuring monies are readily available.
		The 2 main aims of holding investments are
		to cover the Contingent Liability/Permanent
		Endowment and also to generate income to
		help cover the expenses ofthe Officers’
		Mess.
A description ofthe principal	Para 1.46
risksfacingthecharity

Structure, Governance and Management

—— trusts:
How is the charity	Para 1.25	Unincorporated Association.
constituted?
Trustee selection methods	Para 1.25	The Station Commander at Royal Air Force
including details ofany		Valley is appointed as ex-officio of all
constitutional provisions e.g.		Service Funds at Royal Air Force Valley.
election to post orname of		The appointment of Station Commanders is
any person or body entitled		controlled by the Royal Air Force Personnel
to appointone ormore		Manning organisation, currently based at
trustees		Headquarters Royal Air Force High
		Wycombe.

Additional information (optional)

You may choose to include further statements where relevant about:

		Trustees are offered informal training as
		part of their induction at Headquarters Air
Policies and procedures adopted forthe induction		Command by Service Funds Policy. They are givena briefexplaining their roles and
and training oftrustees	Para 1.51	responsibilities and are issued 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 control ofthe Officers’
The charity’s organisational		Mess to the President ofthe Mess
structure and any wider		Committee, who is appointed by the
network with which the	Para 1.51	Trustee. Members ofthe committee are
charityworks		appointed from each ofthe functional areas
		ofthe Station. However, all management
		decisions, acquisitions and expenditures
		are subject to the Trustees’ approval by
		signature in the electronic minutes.
		The budget for the next Financial Year is
		set in June by the Committee for approval
		by the Fund Members at a General
		Meeting. The Annual General Meeting
		ratifies the annual audited accounts ofthe
		Fund.
		Committee meetings take place each
		month to discuss the financial performance
		against budget and othermess related
		issues.

		As the Trustee of Service Funds at Royal
		Air Force Valley, the Station Commander
Relationship with any		also has responsibility for all charities and
related parties	Para 1.51	funds atRAF Valley many ofwhich are
		Excepted Charities under Statutory
		Instrument 1056/65.
me

Reference and Administrative details

		Royal Air Force Valley
Othernamethecharityuses	Registered charity number__	1132769
Charity’s principal	address	Royal Air Force Valley,
		Minffordd Road,
		Holyhead,
		Wales
		LL653NY

Names of the charity trustees who manage the charity

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. Name of person (or body)
Trustee name Office (if any) Dates acted! ir not for entitled to appoint trustee
whole year fan
4 Gp Capt M Hoare Station Commander | 09 Aug 22-05 April 24 | Appointment of Station
Commander is controlled by
; ; Royal Air Force Manning
: Gp Capt G Currie Station Commander | 05 Apr 24 — Present Organisation at HQ Air
Command.
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Corporate trustees — names of the directors at the date the report was approved [Directorname |

Name of trustees holding title to property belonging to the charity

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

Additional information (optional)

Names and addresses of advisers (Optional information)

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

Reason for non-disclosure of: :ersonnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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<A,
Full name(s rs as) CURRIE
Position (eg Secretary, |Managing Trustee
Chair, etc)
Date , a am
04 J fw 2S
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Xu | CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts

Section A

Independent Examiner’s Report

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Report to the Managing RAF VALLEY OFFICERS’ MESS
Trustee of the:
On accounts for the year | 30" June 2024
ended
Set out on pages | CC17a & Trustee’s Annual Report (TAR)
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Charity no | 1132769 (if any)

| report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity’).

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”).

| 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, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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Independent
examiner's statement
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| have completed my examination. | confirm that no material matter has come to my attention in connection with the examination fetherthan+that discleosed-belew) which gives me cause to believe that in, any material respect:

e the accounting records were not kept in accordance with section 130 of the Act; or
e the accounts did not accord with the accounting records; or
e 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.

| 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.

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Signed: |Original waned
Name: |HOWARD NEIL SANDERSON
Relevant professional | FCIE
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Date: | 13.01.2025
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IER

Oct 2018

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qualification(s) or body
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(if any):

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Address: | 1 ENDCLIFFE AVENUE
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SCUNTHORPE

NORTH LINCOLNSHIRE, DN17 2RB

Section B

Disclosure

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

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

IER

Oct 2018

|x
CHARITY COMMISSION
(3s) FORENGLANDANDWALES||:
RAF Valley
|
:
CharityNo
113276
Officers'Mess
arity No
32769|:
RAF Valley
|
:
CharityNo
113276
Officers'Mess
arity No
32769|pedo,
Sa
SS
p.| |---|---|---|---|---| ||||Annual accounts forthe period|| ||Period start||Period end|er»| |SectionA|||Statement of Financial Activities|| |Recommended categories by
activity||o
«@
23
6|.
Unrestricted
Restricted
Endowment]!
Totalfunds
funds
income
funds
funds|Prioryear
f
unds| ||||£
£
£
£|£| |Incoming resources (Note 3)|||FOo1
FO02
FO03
F04|FO5| |Income and endowments from:||||| |Donationsand legacies
Charitable activities||site
$02
112,085[ -fe]
112,085
83,034||| |Investments
Separate material itemofincome||so[732t782]
580
ss
es
es
eS||| |Other||soo{||| |Resources expended (Note 6)
Expenditure on:|Total|$07|112,817{
-f
112,817
fF
PY|83,614| |Charitable activities||sos|114952[-[|
= |
114,852|87,169| |Separate material item of expense||sof||| ||Total|siz[_|44,8527
=P114,852||87,169| |Netincome/(expenditure)beforeinvestment
gains/(losses)|investment|513|(2,035)
(2,035)|(3,555)| |Netgains/(losses)on investments||$14|2,532a i
2,532|(196)| |Netincome/(expenditure)||sis|
4977||3,751| |Extraordinary items (Note 7)||sof||| |Transfers between funds
Other recognised gains/(losses):||safe
P|||| |Gains and (losses) on revaluation of fixed assets forthe||||| |Netmovementin funds||szo|497|
=|
97|||13,503| |Totalfunds brought forward
Totalfunds carriedforward||$21
$22|227428/|
18,394] 245,822|
227,924;=|
18,394
246,318]|232,319
245,822||

RAF Valley Officers' Mess Year Ending 30 Jun 2024

Page 1 of 52

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Section|B|Balance|Sheet| |RAP palley|5 8|Unrestricted|free|icted|Endowment|||Total this|Total|last| |atOe30|erJunamcee2024|8= Z0|funds|pcefundstae|funds|year|year| |£|£|£|£|£| |Fixed|assets|FO1|F02|FO3|F04|FO5| |TangibleIntangibleassets assets|(Note(Note|14)15)|Bozi|or1763427) SSeeieee||176,146eee| |InvestmentsHeritage|assets|(Note|16)|BUS |e|| |(Note|17)|B04|PLO|a|eo|ese||20,047|17,515| |Total fixed assets|805|498,389 See|eee|198,389]|193,664|| |Current assets|ree| |Stock|(Note|18)|Cs|es|es|es|ey|ns| |Debtors|(Note|19)|B07|15,724{ =]|15,724|22,853| |Investments|(Note|17.4)|pe [oT| |Cash|at|bank and|in|hand|(Note|24)|Boo|71,533{ —- ||18,394|89,927|80,359| |Total|current assets|B10|B28|18,394]|105,651]|103,212| |Creditors:|lecoeee||| |one|year|amounts(Note falling20)|due within|aa|57,303|57,303|51,051| |Cash|at bank and|in hand|(Note 20)|pox|||4t9f|=P-t| |Total current liabilities|812|Cir?s|ee|eee|57,722]|51,054|| |Net current assets/(liabilities)|812||29,535{=|||18,394|47,929|52,161| |Creditors:Total assets|less|current liabilities|813|227,924; =||18,394||||246,318||245,822|| |amounts|falling|due|after|B14| |one|year|(Note|20)| |Provisions|for liabilities|i|es|es|ne!|es| |Total net assets or liabilities|B16|227,924||||18,304]|246,318||245,822| |Funds of the Charity|aa| |Endowment funds|(Note|27)|B17|18,394|18,394|18,394| |Restricted|income funds|(Note 27)|B18|||||i|i| |Unrestricted|funds|B19|210,670|210,670|210,174| |Revaluation|reserve|B20|17,254|17,254|17,254| |Totalfunds|521|||227,924] —-||~~|18,394]|+=|246,318]|245,822|| |Signed|by|one|or two|trustees|on|behalf|of|all| |the|trustees|Signature|Date|of approval|dd/mm/yyyy| |en|Taw|OF| |—|Group|Captain G J|J|Currie|

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RAF Valley Officers' Mess Year Ending 30 Jun 2024

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Section C

Statement of Cash Flows

RAF Valley

Officers’ Mess

Year to 30 Jun 2024

Net movement in funds generated from operations
Depreciation in the year	(2,196)
Disposal of Fixed Assets	-
Revaluation of Fixed Assets	-
Movement in Stocks/Inventories	-
Movement in Debtors/Receivables	7,129
Movement in Creditors/Payables	6,252
Netmovement inassetsand liabilities
Net cash generated from operations		11,682
Investing Activities
Investment in Fixed Assets	-
Changes in Investments	(2,532)
Total for Investing Activities		(2,532)
Financing Activities
RepaymentofLoans	-

|Total|for Financing Activities||P||P|| |---|---|---|---|---| |Total|movement inCash atbankand in hand||||9,150 || |Cash|at bank and in hand B/fwd|01 Jul 2023||80,359| |Cash|atbankandinhandC/Fwd|30Jun2024||89,508|

RAF Valley Officers' Mess Year Ending 30 Jun 2024

Page3 of 52

14 Basis of preparation

Section D

Notes to the accounts

Note

This section should be completed by all charities.

1.1 Basis of accounting

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

The financial statements have been prepared in accordance with:

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

@ and with the Charities Act 2011.

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

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Y
es
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-Tick as appropriate

1.2 Going concern

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

An explanation as to those factors that support the conclusion that the charity is a going N/A concern; Disclosure of any uncertainties that make the going concern assumption doubtful: N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the N/A charity is not regarded as a going concern.

RAF Valley Officers' Mess Year Ending 30 Jun 2024

Page4 of 52

Section D

Notes to the accounts

41.3 Change of accounting policy

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

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* Tick as appropriate
Please disclose:
" _ me " _ renee ° “eownune pany
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(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:
0 the nature i ad changes:
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
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RAF Valley Officers’ Mess Year Ending 30 Jun 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“ _ me " _ mer ene i“
(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 Valley Officers’ Mess Year Ending 30 Jun 2024

Page 6 of 52

Section D

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Notes to the accounts
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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.

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2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
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Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated LT7]

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

End of period

£ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section D		Notes to the accounts
Note 2		Accounting Policies
Thisstandard listofaccounting policieshasbeen appliedby the charity exceptfor thoseidentified, "No"or "N/a". Where a differentor
		additionalpolicyhasbeen adoptedthen this is detailed in theboxbelow.
2.1 INCOME
Recognition ofincome	.	These are included in the Statement of Financial Activities	Yes
		= the charity becomes entitled tothe resources;
		= it is more likelythan notthatthe trustees will receive the resources; and
		*the monetaryvalue can be measured with sufficient reliability.
Offsetting		There has been nooffsetting of assetsand liabilities, orincomeand expenses, unless required or	Yes
		permitted bythe FRS 102 SORP orFRS 102.
Grants and donations		Grants and donations are only included in the SoFA when the general income recognition	Yes
		criteria are met (5.10 to5.12 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 SOFAwhen receipt is probable, that is, when there has been grant	N/A
		of probate, the executors have established thatthere are sufficient assets in the estate and any
		conditions attachedtothe legacy are eitherwithin the control ofthe charity orhave been met.
Governmentgrants		The charity has received government grants in the reporting period	No
Taxreclaimsondonationsand gifts Gift Aid receivable is included in incomewhen there is a valid declaration from the donor. Any GiftAid amount recovered on a donation is considered to be part ofthat gift and is treated as an			N/A
		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		metthe performance related conditions.
Donatedgoods		Donated goods are measured at fairvalue (the amount forwhichthe 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
		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
		carryingamount ofthe stocks at distribution.
		Donated goods for resale are measured at fairvalue on initial recognition, which is the expected	N/A
		proceedsfrom sale lesstheexpected costs ofsale, and recognised in ‘Incomefromother 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 othertrading 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 resourceswhen receivable.
		Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
		receivable

RAF Valley Officers’ Mess Year Ending 30 Jun 2024

Page8 of 52.

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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|N/A| |trustees’|annual|report.| |income from|interest,|This|is|included|in|the|accounts|when|receipt|is|probable|and|the|amount|receivable|can|be|Yes| |royalties|and|dividends|measured|reliably| |Income from|membership|Membership|subscriptions|received|in|the|nature|of|a|gift|are|recognised|in|Donations|and|N/A| |subscriptions|Legacies.| |Membership|subscriptions|which|gives|a|member|the|right|to|buy|services|or|other|benefits|are|Yes| |recognised|as|income|earned|from|the|provision|of|goods|and|services|as|income|from| |charitable|activities.| |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.|

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||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|C|Notes|to|the|accounts|cont...| |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.|No| |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.|Yes|

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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 anytrade discounts or amount advanced bythe charity. Subsequently,
		they are measured atthe cash orother consideration expected to be received
Current	asset Investments	The charity has has investments which it holds for resale orpending 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 meetshortterm cash commitments asthey fail due.
		They arevalued atfairvalue exceptwhere they qualify as basicfinancial instruments	N/A
Policies	adoptedadditionalto	ordifferentfromthoseabove

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Note 3 Analysis of income
Unrestricted
funds funds
Analysis
Donations [Donationsandgifts andlegacies:
[MaintenanceIncome TB T4813 ee7[2,687
ee DSOS eS eSMy Total] st rsee Other: [Conversionofendowmentfundsintoincome TT enw ee own use [Gain on disposalof programmerelatedinvestment

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(continued)...

Section D

Notes to the accounts

Other information:

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |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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----- Start of picture text -----
Section D Notes to the accounts (continued)..
Note 4 Analysis of receipts of government grants
Government grant 1 a 7. a
GovernmentGovernment grant 2 eeeeee
Other grant 3 eeeeeeee
Total aeee
This year Last year
ofgovernmentassistancefrom =| —m—Oe—r—s—sO—ssSSsSsaiaiisi <a rizir;i“siiisisrdsY—CUdis
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Section D

Notes to the accounts

(continued)..

Note 5 Donated goods, facilities and services

		This year	Last year
		£	£
Please provide details ofthe
accounting policy forthe recognition	N/A			N/A
and valuation ofdonated goods,
facilities and services.
Please provide details ofany
unfulfilled conditions and other
contingencies attaching to resources	N/A			N/A
from donated goods and services not
recognised in income.
Please give details ofotherforms of
otherdonated goods and services not	NA			NA
recognised in the accounts, eg
contributionofunpaidvolunteers.

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Note 6 Analysis of expenditure
Unrestricted Restricted
Expenditure on [incurred seekingdonations Te raisingfunds: —_[incurredseekinglegacies incurred seekinggrants EEDO
ESee Expenditureon [Accounting Services ao 2] charitable [BadDebtsWrittenQf Ee activities ea 00 4,000] [Depreciationty 196) 3,799[3,799] jEunctions tor903[a to7.903 73,008 8,108] [Garden Maintenance 09 og [Grantsmade 2450 aso[ees lIndependentExamination 309

Other information:

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Section D Notes to the accounts (cont)
Analysis of expenditure on charitable activities
Activities Grant Support} Total this Activities: Grant Support| Total prior
Activity or Activit undertaken} funding of Costs yearl undertaken| funding of Costs year
programme etivity directly activities: directly activities
£ £ £ £ £ £ é £
aes |
acy? [
avis
Pacis [Oe
[omer CSC
esRd I) es I) OT
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose {During the financial year it was identified that depreciation in previous accounting periods had been overstated, this has been
the nature, amount and any prior year corrected and is reflected in the negative expense above.
amounts)
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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	Lastyear
	Description	£	£
oe
—
—
_—

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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 paid out Balance
				held at period end
Description/name of party	Related party(Yes or	___ No)		Thisyear £
Station Associated Charities		31,269	35,119	31,290 35,095
PayAsYouDine	wo 44,269 13,404 44,269 14,231PT ve

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.

D	iption! eseriptoniname	of	'	party	Balance held at period end
					Total =f

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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

Supportcost (examples)	Raisingfunds £	Objectives £	Activity2 £	Activity3 £	Grandtotal £	Basisofallocation (Describe method)
ome

Last year

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Support cost Raising funds Objectives Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
ome
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Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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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 thethe amount paidpaid for anyany statutory external scrutinyscrutiny of accounts and other servicesother servicesservices provided by your independentby your independentyour independentindependent examiner. If nothing wasnothing waswas paid pleaseplease enter ‘0' inin the appropriate box(es).
	This year	Last year
	£	£
Independentexaminer’sfees Assuranceservices otherthanauditorindependentexamination	4,3991382	PP
Other fees (for example: financial advice, consultancy, accountancy services) paid to
theindependentexaminer

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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

----- Start of picture text -----
This year Last year
£ £
Salaries and wages es ee
Social security costs re eee
Pension costs (defined contribution scheme) a
Other employee benefits ee
Totalstaffcosts| |
Please provide details of expenditure expenditure on staff working working for the the N/A
----- End of picture text -----

Please provide details of expenditure expenditure on staff working working for the the N/A , charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided.

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No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 True
Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid to key management r—“i—O”COC~C~~—=‘(<Y
personnel (includes trustees and senior management) fortheir =f
. This year Last year
The parts of the charity in which the = [Fundraising |OT
employees work Charitable Activities i
Governance, |
orally |TC
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Notes to the accounts

(cont)

Section D

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

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

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Section D

(cont)

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Notes to the accounts
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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 SOFA as an expense

the SOFA SOFA as an expense £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between N/A N/A activities and between restricted and unrestricted funds. 12.2 Please complete this section where the charity participates participates in a defined benefit benefit pension but is is unable to ascertain its share share of the the underlying assets and liabilities. Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit N/A plan. Please provide such information as is available about the plan's surplus or N/A deficit and the implications, if any, for the reporting charity 12.3 Please complete this section where the charity participates participates in a multi-employer defined benefit pension plan plan that is accounted for as for as as a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other NWA entities’ obligations under the terms and conditions of the multi-employer plan

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

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

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Section D

(cont)

----- Start of picture text -----
Notes to the accounts
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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)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
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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 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. Po Names of institution Purpose Total amount of grants paid £ Total grants to institutions in reporting periodFo Other unanalysed grantsan Total Grants Paid f

Last year:

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

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Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
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RAF Valley

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----- Start of picture text -----
Please enter “Nil” if the charity does not identify and/or allocate support costs.
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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, Bo Names of institution Purpose Total amount of grants paid £ Total grants to institutions in reporting period | Other unanalysed grantsPo 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

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||||||||| |---|---|---|---|---|---|---|---| |Freehold|land &|Paintings,|Plant,|machinery ||Fixtures,|fittings|Total| |buildings|silverware,|and|motor|and equipment| |selected|furniture|vehicles| |&|similar| |£|£|£|£|£| |year| |14.2|Depreciation|and|impairments| |year| |14.3|Net|book|value| |Net|book|value|at the|159,130|17,016|176,146| |beginning|of the|year| |Net|book value|at the|459,130|49,212|478,342| |end|of the|year|

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

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Section D

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

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

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Section D

Notes to the accounts

(cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

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

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15.2 Amortisation and impairments

----- Start of picture text -----
||| |---|---| |“Basis| |**|Rate|

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

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including:

----- Start of picture text -----
||||| |---|---|---|---| |Policies|for the|recognition|of any capital| |development|N/A|

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

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

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

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

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(cont)

Section D

Notes to the accounts

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 N/A heritage assets held. (ii) Explain the policy for the acquisition, preservation, management N/A and disposal of heritage assets.

16.2 Cost or valuation

----- Start of picture text -----
Heritage asset | Heritage asset | Heritage asset | Heritage asset Total
1234
££ £ £ £
16.3 Depreciation and impairments
Basis
Rate
----- End of picture text -----*

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

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16.5 Impairment

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

----- Start of picture text -----
N/A
----- End of picture text -----

16.6 Revaluation

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

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

those at valuation	those at valuation
Atvaluation	At costGroup
Group A	B
£	£	£

Carrying	amount	at	the	beginning	ofthe
period

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	N/A	N/A
the balance sheet.
(ii) Describethe significance and
nature of heritage assets.	N/A	N/A
(iii) Disclose information that is
helpful in assessing the value of	N/A	N/A
heritage assets.
{iv) Explain the reason why it is not
practicableto obtain avaluation of	N/A	N/A
heritageassets.

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16.9 Five year summary of heritage assets transactions

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|||||||| |---|---|---|---|---|---|---| |||[2024202320220]| |a|Fe| |a|T2020| |Purchases|es| |GroupGroup A|esdsed| |Group|8|es|esed| |C|Pe| |Other|es|ed|ed| |Group|A|es|esdd| |GroupGroup|B|esssed| |Other|C|e|s|ed|ed|es| |Total|essee| |additions|a|ee|es|es| |Charge|a|ee|ee|ee| |for impairment|a| |Group|A|es|edss| |GroupGroup|B|es|esddee| |Other|C|esssed| |pe| |Total|charge for impairment|es|es|es|es| |Disposals|a|es| |Group|6|eSSS| |Other|aSsd| |Total disposals|a|ES|

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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
Cash & cash|
Investment
Social
.
Fi
.
.
posal|Other
a ||Total| |---|---|---|---| |period|||| |Add: additions to investments during|||| |period”|||| |Addi(deduct): transfer in/(out) in the|||| |period|||| |revaluation||||

*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

----- Start of picture text -----
Fair value at] Cost less
year end impairment
Listed investments 20.047 Pe
Cash & cash equivalents ff
Investment properties FT
Social investments P-L
Total 20,047{ |
Grand total (Fair value at year end+Cost less impairment) 20,047
----- End of picture text -----

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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	N/A
investment property held by the charity
(ii) Name or independent valuer, ifapplicable,
and relevant qualifications	N/A
(iii) Provide details ofany restrictions on the
abilityto realise investment property or on the	N/A
remittance ofincome or disposal proceeds
(iv) Explain any contractual obligations forthe
purchase, construction or development of
investment property orfor repairs, maintenance or	N/A
enhancements

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

----- Start of picture text -----
Analysis of current asset This year | Last year
investments
Cash or cash equivalents iee ee
Listed investments mn ns
Investment properties es ee
Social investments i
Other investments i
Total a ees
17.5 Guarantees
Please provide details and amount of
any guarantee made to or on behalf of N/A N/A
a third party
Name of the entity or entities N/A N,
Please explain how the guarantee
----- End of picture text -----

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17.6 Concessionary loans

|Amount ofconcessionaryloansmade(mutpe|[||||| |---|---|---|---| |imormaton|ee
|||| |Amount ofconcessionary loans received (Multiple|||| |informationne|||| |information).|||| |Terms and conditions eg interest rate, security
provided||NWA|WA| |Value of any concessionary loanswhich have|||| |been committed but nottaken up atthe reporting||N/A|N/A| |date|||| |17.7 Additional information|||| |Please provide information about the significance|||| |of investments to the charity's financial position
age
or performance eg. terms and conditions of loans||N/A|N/A| |orthe use of hedging to manage financial risk.|||| |For all investments measured at fair value, the|||| |basis for determining the value, including any
.
.
.
.
assumptions applied when using a valuation||N/A|N/A| |technique.|||| |Where a charity has provided financial assets as a|||| |form of security, the carrying amount ofthe
7
.
.
financial asset pledged as security and the terms||N/A|N/A| |andconditionsrelatingtoitspledge.||||

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Section D

(cont)

Notes to the accounts

Note 18 Stocks

Please complete this note if the charity holds any stock items

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

					Work in
	For	For resale	For	For resale	progress
	distribution		distribution
	ee
	SS ES
	a
18.2	Please specifythe carrying amountofany
stockspledgedassecurityforliabilities		N/A		N/A

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Section D

Notes to the accounts

(co

Note 19 Debtors and prepayments

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

19.1	Analysis ofdebtors		Thisyear	Lastyear
			£	£
Trade	debtors		12,290	16,595
Prepayments and accrued income			3,434	6,258
Other	debtors	Total	a 15,724	22,853

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)

----- Start of picture text -----
This year Last year
£ £
Trade debtors a
Prepayments and accrued income a eee
Total]=|
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Section D

(cont)

Notes to the accounts

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Amounts|falling|due|within|one|year| |This|year|Last year|This|year|Last year| |£|£|£|£| |Accruals|for grants payable|es|ed|es| |Trade|creditors|16,897|21,353|PoP| |Payments|received|on|account|for contracts|or| |performance-related|grants| |Accruals and deferred income|26,987|26,640|P-L| |Taxation and social security|13,419|3,058 ln| |Other|creditors|a|ed|ed|

----- End of picture text -----

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

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |£|£| |Balance|at the|start of the|reporting|period|le| |Amounts|added|in|current|period|in| |Amounts|released|to income from previous|periods|Pe| |Balance at the end|of the reporting|period|Poe|

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Notes to the accounts

(cont)

Section D

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 hasa liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

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

21.2 Please provide:

----- Start of picture text -----
This year Last year
- a brief description of any obligations on the balance
sheet and the expected amount and timing of NA N/A
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and NA 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 asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and N/A N/A
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund fund commitment, please disclose the nature of N/A N/A
----- End of picture text -----

21.4 Where unrestricted funds have been designated to a fund fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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(cont)

Section D

Notes to the accounts

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

22.1 Please provide information aboutthe significance
offinancial instruments (eg. debtors, creditors,
investments etc) to the charity's financial position or
performance, for example, the terms and conditions of	N/A	N/A
loans orthe use ofhedging to manage financial risk.
22.2	fthe charity has provided financial assets as a
form ofsecurity,the carryingamountofthefinancial assets pledged as security and the terms and	N/A	NA
conitionsrelatedtoitspledgeshouldbegivenhere.

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Notes to the accounts

(cont)

Section D

Note 23 Contingent liabilities and contingent assets

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

This year

----- Start of picture text -----
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the £
liability.
Permanent Endowment (CL) to the RAF Central Fund: to
return original working capital if unit ever closes. 18,394
----- End of picture text -----

Last Year

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes. 18,394

23.2 Contingent assets

23.2 Contingent assets
Where the charity has contingent assets, please complete the	following section when their existence is
probable
Description of item	Estimate offinancial effect
		£
2,
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 ofsettlement; and the possibilty ofany reimbursement	N/A	N/A
Where it is not practical to make one or more ofthese
disclosures,pleasestatethisfact	N/A	N/A

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(cont)

Section D

Notes to the accounts

Note 24 Cash at bank and in hand

Short term	Short term cash investments (lessthan 3months maturitydate)		ee ee ne
Short	term deposits		88,555 67,541
Cash	at bank		1,372 12,818
Cash Other	Floats	Total	a a ee 89,927 80,359

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Section D Notes to the accounts
Note 25 Fair value of assets and liabilities
	This year	Lastyear
25.1 Please provide details ofthe charity's exposure to
credit risk (the risk ofincurring a loss due to a debtor not
paying what is owed), liquidity risk (the riskof notbeing able
tomeetshortterm financial demands) and market risk (the riskthatthe value ofan investment will fall due to changes in	N/A	NA
the market) arising from financial instruments to which the
charity is exposed atthe end ofthe reporting period and
explain howthe charity manages those risks.
25.2 Please give details ofthe amountofchange in the fair
value ofbasic financial instruments (debtors, creditors,
investments (seesection 11, FRS 102 SORP)) measured at	N/A	N/A
fairvaluethrough theSoFA that is attributable to changes in
creditrisk.

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Notes to the accounts

(cont)

Section D

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.

This year Last year — . Provide an estimate. of the financial; ; effect of the event N/A N/A or a statement that such an estimate cannot be made

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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

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Fund|Income|Expenditure|||Transfers|Gains|and|Fund| |balances|losses|balances| |Type|PE,|FE|Purpose|and|Restrictions|brought|carried| |RorUR|forward|forward| |£|£|£|£|£|£| |Contingent|Liability|Central|Funding|from|RAF Command|1304],||-|18,394| |Unrestricted|Funds|General|funds from day to day operations|227,428 ||112,817|(114,852)[||2,532|227,924| |Other funds|Powe TONACSCSdETotal|Funds| —-245,822|“(NN|ef|112,817|(114,852)}||2,532|246,318|

----- End of picture text -----

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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

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|Income|Expenditure | Transfers|Gains and|Fund| |---|---|---|---|---|---|---|---| ||TypePE,FE
RorUR|Purposeand Restrictions|balances
brought
forward|||losses|balances
carried
forward| ||||£|£|£
£|£|£| |Contingent Liability||CentralFundingfrom RAFCommand|13304{|---|||---||||18,394| |Unrestricted Funds||General funds from daytodayoperations|213,925|83,614|(67,169)|=||17,088|227,428| |Other funds|NAN
Total Funds|
232,319
83,614
(87,169)=|
17,058|245,822||||||||

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Section D

Notes to the accounts

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

Note 27 Charity funds (cont)

27.3 Transfers between	funds
	Reason fortransferand where endowment is converted to income,	Amount
	legal powerfor its conversion
Between unrestricted and
restricted funds	None
Between endowment and
restricted funds	None
Between endowment and
unrestricted funds	None
27.4 Designated funds
	Purpose ofthe designation
im

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----- Start of picture text -----
Section D Notes to the accounts (cont)
----- End of picture text -----

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

----- Start of picture text -----
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.
Amounts paid or benefit value
Name of trustee Legalorder, authoritygoverning(eg Remuneration7 Pension. Rea undancy TOTAL7) ToTAL
document) contribution | (includingloss of
office)!
OeGO DS
Please give details of why remuneration or other employment
benefits were paid. NIA
Where an ex gratia payment has been made gratia payment has been made payment has been made has been made been made made to a trustee,
provide an an explanation of the the nature of the payment. the payment. payment. NIA
----- End of picture text -----

Where an ex gratia payment has been made gratia payment has been made payment has been made has been made been made made to a trustee, provide an an explanation of the the nature of the payment. the payment. payment.

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".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
pe ofexpenses reumpurses ee ee ee
YT
COCO
subsistence
Accommodation
Toray
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity
----- End of picture text -----

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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.

There have been no related party transactions in the reporting period (True or False) TRUE
ser Amounts Provision written off Nameofthetrustee or
In relation to thetransactions above, please provide the terms
and conditions, including anysecurityandthe nature ofany N/A
payment(consideration) tobeprovided in settlement.
Foranyrelatedparty, please provide details ofany
guarantees given orreceived.
N/A

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----- Start of picture text -----
Section D
----- End of picture text -----

----- Start of picture text -----
Notes to the accounts (cont)
----- End of picture text -----

Note 29 Additional Disclosures

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

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