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← Officers' Mess Raf Valley

2025-06-30-accounts

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~ee

Z| CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the Period Trustees’ Annual Report for the Period Trustees’ Annual Report for the Period Trustees’ Annual Report for the Period Trustees’ Annual Report for the Period
startdate ne
01 July 2024 ©
—
30
June
2025
Charityname) RAF Valley Officers’ Mess
Registered charity number (if any) 1132769
Charity's principal address The Officers’ Mess
RAF Valley
Holyhead
Anglesey
LL65 3NY
Objectives and Activities
a
Summary ofthe purposes of Para 1.17 The objectives ofthe charity are set out in its governing
the charity as set out in its document to be:
governing document
"The promotion ofefficiency ofThe Armed Forces ofthe
Crown by the provision and support offacilities and
activities for the efficiency and well-being ofService
Personnel."
This object presents the Trustee with wide powers,
enabling him to provide charitable assistance to all
elements ofthe Royal Air Force Community, through
activities and grant making
Promoting the aims:
1.
Encourage esprit de corps by enabling serving
mess members to mix in both formal dining
situations and informal social activities to help
keep Service traditions alive and encourage the
well-being ofthe mess community.
2.
Encouraging, supporting, and facilitating the
development ofsport to raise standards and to
promotethelinktofitness,teamworkand

Trustees’ Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025

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personal developmentthrough sporting-ac.2 Ry _
and opportunities.
4
3.
Supporting facilities and capital projects to
enable the best possible provision for the Royal
Air Force community.
Summaryofthe main activities Par417and1.19 The charityderives benefittothe general public in
in relation to those purposes helping to provide personnel who are motivated, have
forthe public benefit, in high morale and are always willing to serve the needs of
particular, the activities, their countryand that of its public.
projects or services identified
in the accounts. The main activities of the charity in relation to those
purposes forthe public benefit are:
1.
the
provision
of funding
to
enhance
living
accommodation.
2.
The provision of funding towards informal and
formal functions throughout the year.
3.
The provision ofgrants benefiting the wider
Service Community.
Statement confirmingwhether Para 1.18 The charity derives public benefit as it assists in providing
the trustees have had regard Royal Air Force personnel with the necessary skills to
tothe guidance issued bythe carry out the Royal Air Force contribution tothe defence
Charity Commission on public ofthe United Kingdom and its interests.
Service Funds
benefit are established forthe benefit ofService personnel to
promote military efficiency which underpins esprit de
corps and team working, and they help to encourage
personnel to develop character, spirit, and attitude to
face challenges and danger associated with military
service. Asa result, the Fund derives a benefit to the
general public in helping to provide personnel who are
motivated, have high morale and are willing to serve the
needs of theircountry and that of its public at all times.
The above statement has been agreed by RAF Air
Command HQService Funds and the Charity
Commission.
With assistance from AirCommand, the
Trustee has paid due regard to the guidance issued by
theCharityCommissiononpublicbenefit.

Trustees' Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |é|_|.idditional|information|(optional)| |You|may|choose|to|include|further|statements|where|relevant|about:| |0| |Policy|on|grant|making|Para|1.38|The|charity’s|management|committee|meets|monthly| |and|consider|requests|for|support.|Requests|are| |considered|based|on|their|individual|merits.|Individuals/| |organisations|making|the|requests|are|asked|to|provide|a| |breakdown|of financial|details|and|any funds|they| |already|hold.| |Policy|on|social|investment|Para|1.38|N/A| |including|program|related| |investment.| |Contribution|made|by|Para|1.38|The|Mess|Committee|is|provided|by|Service|Personnel|on| |volunteers.|a|voluntary|basis|in|their own|time.|The Trustee|appoints| |the|President/Chair|of the|RAF|Valley|Officers’|Mess.| |Mess|Committee,|and|the|remaining|members,|including| |Secretary|and|Treasurer,|are|ratified|at|Annual|and| |Extraordinary|General|Meetings|held|each|year.| |Other|The|charity’s|primary|funding|is|through|the| |subscriptions|of mess|members.|Additional|funding|is| |generated|from|the|charity’s|trading|activities|such|as| |the|mess|bar.| |Achievements|and|Performance| |i| |Summary|of the|main|Para|1.20|During|the|financial|year 2024/2025,|there|has|beena| |achievements|of the|charity,|number|of formal|and|informal|functions|held.| |identifying|the|difference|the|.|;|.|;|;| |charity’s work|has made|to the|This|includes Service|Dining-In’|or Dinner Nights such| |circumstances|of|its|as|a|Battle|of|Britain|evening,|Dinner|Nights|for|Mess| |er|.|Members|and|guests,|and|both|a|Summer|Ball|and|a| |beneficiaries|and|any wider|.|a|:|.| |.|.| |benefits|Christmas|Draw.|This|is to meet the aim|of promoting| |to|society|as|a|whole.|esprit de corps and|for the|collective|benefit|of the| |Membership.|Official|Mess|Functions|receive| |subsidies,|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|as|a|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|

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and agreed attheEGM before the startofthe iiaeyed
Year.
Financial Review
Review ofthe charity’s Para 1.21 The Trustee considers thatthe charity is a going concern,
financial position at the end of with sufficient funds to meet all its liabilities and
the period obligations in a timely manner.
The charity aims to continue to fund functions in the
coming year using its income from members
subscriptions, income from investments and bar profits.
Statement explaining the Para 1.22 The charity aims to hold reserves to cover its anticipated
policy for holding reserves costs for at leastthree months, currently 5.1 months (5.7
stating why they are held months).
Amount of reserves held Circa £44,350 (Circa £49,600)
Reasons for holding zero Para 1.22 N/A
reserves
Details offund materially in Para 1.24 N/A
deficit
Explanation ofany Para 1.23 N/A
uncertainties about the charity
continuingasagoingconcern

Financial Review

Additional information (optional)

Additional information (optional) Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal sources Para1.47
offunds (including any investment income, while further income is received
fundraising) from bartrading and otheractivities.
Investment policy and Para 1.46 The main aim ofholding investments is to coverthe
objectives including any social value ofPermanent Endowment and to generate income
investment policy adopted to contribute towards expenses.
A description ofthe principal Para 1.46 The Trustee has continued a programme ofwork to
risks facing the charity identify procedures to mitigate risk and to minimise
potentialimpactshouldrisksmaterialise.

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Structure, Governance and Management

Structure, Governance and Management Structure, Governance and Management Structure, Governance and Management
[Description ofcharity’strusts:
Trustee selection methods Para 1.25 The Station Commander at RAF Valley is appointed as ex-
including details ofany officio Trustee of all Service Funds at RAF Valley.
constitutional provisions e.g. Appointment ofStation Commanders is controlled bythe
election to post or name ofany Royal Air Force Personnel Manning organisation,
person or body entitled to currently based at Headquarters AirCommand, Royal Air
appoint one ormore trustees Force High Wycombe.
Additional information (optional)
You may choose to include further statementswhere where relevant about:
Policies and procedures Para 1.51 The Trustees are offered informal training as part oftheir
adopted forthe induction and induction at Headquarters AirCommand by Service Funds
training oftrustees. Policy.
They are given a brief explaining their role and
responsibilities and are issued the Charity Commission
Booklet
3 —The Essential Trustee.
Trustees are also
advised to attend a Trustee Training Day.
The charity’s organisational Para 1.51 The Trustee delegates the day to day management and
structure and anywider control ofthe Mess together with the authority forthe
networkwith which the charity disbursement ofgrants and loans to
a management
works. committee chaired bythe President orChairman ofthe
Mess Committeewho is appointed bythe Trustee.
Members of the committee are appointed from across
the unit.
However, all management decisions,
acquisitions and expenditure are subject to the Trustees’
approval.
The budget for the next financial year is set by the
Committee for approval by the members at a General
Meeting.
The Annual General Meeting ratifies the
Annual Accounts ofthe Mess.
Minutes are taken at each
Committee, Extraordinary and General meetings.
Relationship with any related Para 1.51 As Trustee of all Service Funds at RAF Valley, the Station
parties Commander also has responsibility forseveral others
separately run Service Funds charities, most ofwhich are
excepted charities.
Transactions between these charities
are carried out on normal commercial terms.
ae

Trustees‘ Annual Report - RAF Valley Officers’ Mess Page 5 of 7 Year Ending 30 June 2025

Names of the charity trustees who manage the charity

a

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Name of person (or brody)
Trustee name Office (if any) Dates acted if not for whole year | entitled to appoint trustee (if
any)
1 | Gp Capt G Currie Station Commander 05 April 2024 to date Appointment of Station
a
controlled by the Royal
aEJ air Force Manning
Command, Royal Air
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Corporate trustees — names ofthe directors at the date the report was approved CS [Drewormame a Name oftrustees holding title to property belonging to the charity

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| Trusteename | (Dates actedifnotforwholeyear |
a
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Funds held as custodian trustees on behalf of others
Description of the assets held N/A
in this capacity
Name and objects of the N/A
charity on whose behalf the
assets are held and how this
fall within the custodian
charity's objects
Details of arrangements for N/A
safe custody and segregation
of such assets from the
charity’s own assets
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Trustees’ Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025

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~

cxemptions from disclosure Reason for non-disclosure of key personnel details ; N/A

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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Signature(s) SA :
x
Full name(s) |Group Captain G Currie
Position | [Managing] [Trustee]
RAF Valley Officers’ Mess
pate] OF AR 26
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a4. 4 ¥.

CHARITYCOMMISSION
5}
FOR ENGLANDAND WALES
Nese		 RAFValle
ennertd
Officers' Mess		 RAFValle
ennertd
Officers' Mess		 RAFValle
ennertd
Officers' Mess		 CharityNo 1132769 ee
a
Lo
Period start
date		 Annualaccountsfortheperiod
:
. 01 Jul 2024		 period
Period end
date		 30Jun 2025
Section A Statement of Financial Activities
Recommendedcategoriesby
activity		 oO
5 g@
23
(o)		 Unrestricted
funds		 .
Restricted
Endowment]
funds
funds		 Totalfunds PriorYear
funds
£ £ £ £ £
Incoming resources (Note 3) FO1 FO2 FO03 Fo4 FOS
Income and endowments from:
Charitable activities 802 104,285 -
F]		 104,285
Total s07 105,097; - S
Resources expended (Note 6)
Expenditureon:		 Po
Po
Charitable activities sog 104,871; ss- se] 104,871
Total si2 104,871 104,874 114,852
Netincome/(expenditure) beforeinvestment
gains/(losses)		 513 (2,035)
Net gains/(losses) on investments S14 ate]tf
2194]
2,532
Netincome/(expenditure) sis 2420;2420
497
Extraordinary items (Note 7) setee
Transfers between funds s7f
Other recognised gains/(losses): P
Gainsand (losses) on revaluation offixed assets forthe
charity's own use		 $18
Netmovementinfunds sz _2,420 =
Totalfunds broughtforward $21 227 924as 18,394 246,318 245,821
Totalfunds carriedforward 22 230,343]= 18,394 248,737
RAFValley :

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 1 of 52

Section B Balance Sheet Sheet
al alley
icers' Mess
at30Jun2025		 oO
iS &
So
a=		 =
Unrestricted
ReerieY
Endowment]
rundé
income
finds
funds		 Total this
_
¥		 Total last
yet
£
£		 £ £ £
Fixed assets FO1
FO2		 FO3 F04 FO5
Intangibleassets
(Note 15)
Tangibleassets
(Note 14)
Heritageassets
(Note 16)
Investments
(Note 17)
Totalfixedassets
Current assets
Stock
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash at bankand in hand (Note 24)
Totalcurrentassets		 Oe
B02
ps
Bo4
B05
a
BO7
i
B09
B10		 es
es
es
es
185,996]
=-{		 —- -~—s
185,996
178,342
{oT
3,847]-
18,394] 22,244]
— 20,047
189,843pe
18,394
208,237
198,389
aa
es
es
ee!
es
20,808{
-
=
Creditors: amounts falling duewithin
one year
(Note 20)		 Bit 60,239 60,239 57,303
Cash atbankand inhand(Note20) pox fot19
Totalcurrentliabilities 812 60,239;
-		 =
Netcurrentassets/(liabilities)
Totalassetslesscurrent liabilities
Creditors: amounts falling due after		 812
813
oT		 40,500
-
ee
ee
 230,343
=		 — &
one year
(Note 20)
Provisions for liabilities		 ps {oP
Totalnetassetsorliabilities B16 230,343—- _—18,394
Fundsofthe Charity
Endowment funds (Note 27) B17 18,394 18,394 18,394
Restrictedincomefunds(Note27) B18 P in
Unrestricted funds B19 213,089 213,089 210,670
Revaluation reserve B20 17,254 17,254 17,254
Totalfunds 821 230,343 —- 18,394
Signed byone or two trustees on behalf of all
the trustees Signature Date of approval
‘ am eg,
fr
FrOF Me		 on.
26
“—~ GroupCaptainGJJCurrie

RAF Valley Officers' Mess Year Ending 30 Jun 2025

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Section C

Statement of Cash Flows

RAF Valley Officers’ Mess Year to 30 Jun 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Net movement|in funds|generated from operations||2,420|| |Depreciation|in|the|year|4,556| |Disposal|of|Fixed|Assets|-| |Revaluation|of|Fixed|Assets|“| |Movement|in|Stocks/Inventories|-| |Movement|in|Debtors/Receivables|(5,084)| |Movement|in|Creditors/Payables|2,936| |Net|movement|in|assets|and|liabilities|2,408| |Net|cash|generated|from|operations|4,828| |Investing|Activities| |Investment|in|Fixed|Assets|(12,210)| |Changes|in|Investments|(2,194)| |Total|for|Investing|Activities|(14,404| |Financing|Activities| |Repayment|of|Loans|-| |Total|for|Financing|Activities|fe| |Total|movement|in|Cash|at|bank|and|in|hand|9,576| |Cash|at|bank and|in|hand|(Note|24)|89,927| |Cash|at|bank|and|in|hand|(Note|20)|(Overdraft)|(419)| |Cash|at|bank|and|in|hand|B/fwd|01|Jul|2024|89,508| |Cash|at|bank and|in|hand|(Note|24)|79,931| |Cash|at|bank and|in|hand|(Note|20)|(Overdraft)|-| |Cash|at|bank and|in|hand|C/Fwd|30|Jun|2025|79,931|

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RAF Valley Officers’ Mess Year Ending 30 Jun 2025

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€

Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities.

1.1 Basis of accounting

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

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their @ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (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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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 2025

Page 4 of 52

€ 4

Section D

Notes to the accounts

1.3 Change of accounting policy

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

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* -Tick as appropriate
Please disclose:
" mn me " _ ome " “eunne ray
(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 re neure id an 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 2025

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Section D

Notes to the accounts

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes" * -Tick as appropriate
No a
Please disclose:
. _ me " _ rer Pee _
(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 2025

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we {

Section D

Notes to the accounts

Note 2

Accounting Policies

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

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £

Fund balances as previously stated Adjustments:

Fund balance as restated ee ee |

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

End of period

£

Net income/(expenditure) as previously stated

Adjustments:

Previous period net income/(expenditure) as restated

RAF Valley Officers' Mess Year Ending 30 Jun 2025

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t A

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Section D
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Notes to the accounts

Note 2 Accounting Policies
Thisstandard listofaccountingpolicies hasbeen appliedby the charity exceptfor those identified, "No" or "N/a". Wherea differentor
additionalpolicy hasbeen adopted then this is detailed in theboxbelow.
2.1 INCOME
Recognition ofincome These are included in the Statementof Financial Activities Yes
«the charity becomes entitled to the resources;
«jt is more likelythan not thatthe trustees will receive the resources; and
=the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting ofassetsand liabilities, orincome and expenses, unless required or Yes
permitted bythe FRS 102 SORP or FRS 102.
Grantsand donations Grants and donations are only included in the SoFA when the general income recognition N/A
criteria are met (5.10 to 5.12 FRS 102 SORP).
In the case of performance related grants, income must only be recognised to the extent that N/A
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met {5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant N/A
of probate, the executors have established thatthere are sufficient assets in the estate and any
conditions attached tothe legacy are eitherwithin the control ofthe charity or have been met.
Government grants The charity has received governmentgrants in the reporting period No
Taxreclaims on donationsand gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any N/A
Gift Aid amount recovered on a donation is considered to be part of that giftand is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal
have specified otherwise.
Contractual income and This is only included in the SoFA once the charity has provided the related goods or services or N/A
performance related grants metthe performance related conditions.
Donated goods Donated goods are measured at fairvalue (the amountfor which the asset could be exchanged) N/A
unless impractical to do so.
The cost ofany stock ofgoods 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
carrying amount ofthe stocks at distribution.
Donated goods for resale are measured at fairvalueon initial recognition, which is the expected N/A
proceeds from sale lessthe expected costs of sale, and recognised in ‘Incomefrom other trading
activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against ‘Income from other trading activities’ and the proceeds from sale are
also recognised as ‘Income from 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 2025

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¢

t

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||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|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|N/A| |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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¢ 7

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||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts|cont...| |Redundancy|cost|The|charity|made|no|redundancy|payments|during|the|reporting|period.|N/A| |Deferred|income|No|material|item|of|deferred|income|has|been|included|in|the|accounts|No| |Creditors|The|charity|has|creditors which|are|measured|at settlement|amounts|less|any|trade|discounts|Yes| |Provisions|for|liabilities|A|liability|is|measured|on|recognition|at|its|historical|cost and|then|subsequently|measured|at|N/A| |the|best estimate|of the|amount|required|to|settle|the|obligation|at the|reporting|date| |Basic|financial|instruments|The|charity|accounts|for|basic|financial|instruments|on|initial|recognition|as|per|paragraph|10.7|Yes| |FRS|102 SORP.|Subsequent|measurement|is|as|per|paragraphs|11.17|to|11.19,|FRS|102 SORP.| |2.4|ASSETS| |Tangible|fixed|assets|for|use|These|are|capitalised|if they can|be|used|for|more|than|one|year,|and|cost|above|£500|Yes| |by|charity| |They|are|valued|at|cost.|No| |The|depreciation|rates|and|methods|used|are|disclosed|in|note|14.|Yes| |Intangible fixed|assets|The|charity|has|intangible|fixed|assets,|that|is,|non-monetary|assets|that|do|not|have|physical|N/A| |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,|N/A| |technological,|geophysical|or|environmental|qualities|that|are|held|and|maintained|principally| |for|their|contribution|to|knowledge|and|culture.|The|depreciation|rates|and|methods|used|as| |disclosed|in|note|16.| |They|are|valued|at|cost.|N/A| |Investments|Fixed|asset|investments|in|quoted|shares,|traded|bonds|and|similar|investments|are|valued|at|Yes| |initially|at|cost|and|subsequently|at|fair|value|(their|market|value)|at|the|year|end.|The|same| |treatment|is|applied|to|unlisted|investments|unless|fair|value|cannot|be|measured|reliably|in| |which|case|it|is|measured|at|cost|less|impairment.| |Investments|held|for|resale|or|pending|their|sale|and|cash|and|cash|equivalents|with|a|maturity|N/A| |date|of|less|than|1|year|are|treated|as|current|asset|investments| |Stocks|and|work|in|progress|Stocks|held|for|sale|as|part|of|non-charitable|trade|are|measured|at|the|lower|or|cost|or|net|N/A| |realisable|value.| |Goods|or|services|provided|as|part|of|a|charitable|activity|are|measured|at|net|realisable|value|N/A| |based|on|the|service|potential|provided|by items|of|stock.| |Work|in|progress|is valued|at cost|less|any foreseeable|loss|that|is|likely to|occur on|the|contract.|N/A|

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' 1

cont...

Section D

Notes to the accounts

Debtors Debtors (including trade debtors and loans receivable} are measured on initial recognition at Yes settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received

Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash N/A equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year heid for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments N/A

Policies adopted additional to or different from those above

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'

T

Note 3
Analysis of income
Unrestricted]
Restricted
funds
income
funds
funds
income
funds
funds
funds
funds
Analysis
Donations
Po
a
nded)SN
eS
COD
Total
ofincome:fe
Pe
Total

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t 1

(continued).

Section D

Notes to the accounts

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Other|information:| |Where|any|endowment|fund|is|converted|into|income|in|the|reporting| |period,|please|give|the|reason|for the|conversion.| |Within|the|income|items|above|the|following|items|are|material:|(please| |disclose|the|nature,|amount and|any|prior year|amounts)|

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t 1

Section D

Note 4

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Notes to the accounts (continued)..
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Analysis of receipts of government grants

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----- Start of picture text -----
Description ¥ y
This year Last year
Please provide details of any r—™”—“i—OOOOCOCOCOCSCSCitisi‘(‘i‘COéiOC;CO(ONOCNWC
unfulfilled conditions and other — | rr—swC s—<S:sr”srsSCisCO;iCVdsNiCW
benefited. [Oo :ti“‘“‘“C‘“‘(‘(‘(‘“(<(‘(‘(<‘i‘i‘(‘i‘iS;sésésS
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t

5

(continued)..

Section D

Notes to the accounts

Note 5 Donated goods, facilities and services

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|||||||| |---|---|---|---|---|---|---| |This|year|Last year| |£|£| |Total|es|es| |Please|provide|details|of the| |accounting|policy for the|recognition|NIA|N/A| |and|valuation|of donated|goods,| |facilities|and|services.| |Please|provide|details|of|any| |unfulfilled|conditions|and|other| |contingencies|attaching|to|resources|N/A|N/A| |from|donated|goods|and|services|not| |recognised|in|income.| |Please|give|details|of other forms|of| |other donated|goods|and|services|not|NA|NA| |recognised|in|the|accounts,|eg| |contribution|of unpaid|volunteers.|

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1 ’

Note 6
Analysis ofexpenditure
Unrestricted
Expenditureon Incurredseekingdonations
Te
raising funds: _[Incurred seeking iegacies
"ps
lincurredseeking
grants
[Operating membership schemes and sociallotteries[
[eee
Total otherexpenditureTe
esa
ee
ee
TOTALEXPENDITURE
f__toaa7i]

Other information:

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'

'

Section D

Notes to the accounts (cont)

Analysis of expenditure on charitable activities

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----- Start of picture text -----
Activities Grant Support] Total this Activities Grant Support| Total prior
Activity or Activit undertaken| funding of Costs yearj undertaken| funding of Costs year
programme etivity directly activities directly activities
£ £ £ £ £ £ £ £
CDaetviy? DD OU) OU) CS EY EE?
aetviys
aetviys |
aotiviy
poner Pot
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
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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.

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||||| |---|---|---|---| |This|year|Last|year| |Description|£|£| |——_| |—| |—| |—| |Total extraordinary|itemsPe|

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Notes to the accounts

(cont)

Section D

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 received Amount paid out Balance
held at period end
Description/name of party Related
party(Yes or		 __
No)
 This year
&		 Lastyear
@
Station Associated Charities 62,437 31,269 59,081 31,290 3,359
PayAsYouDine
 No
91,545
44,269
84,445
44,269
7,100po
vs
Total 153,982 75,538 143,526 75,559 10,459

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

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D.eser ip tioninameuoni off Party Balance held at period end
Total |
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(cont)

Section D

Notes to the accounts

Note 9 Support Costs

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

This year

This year
Supportcost
\
(examples)		 Raisingfunds
£		 Furthering
Objectives
£		 Activity2
£		 2 Activity3
£		 3 Grand
£		 total
omer

Last year

Supportcost
Raisingfunds
Objectives
Activity2
Activity3
Grandtotal
Basisofallocation
(examples)
£
£
£
£
£
(Describemethod)
omerTT

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 scrutinyexternal scrutinyscrutiny of
accounts and other servicesother servicesservices provided by your independentby your independentyour independentindependent examiner.
If nothingnothing was
paid pleaseplease enter '0' inin the appropriate box(es).
This year Last year
£ £
Independentexaminer’sfees 4,481 4,399
Assurance servicesotherthanauditorindependentexamination Pe
Otherfees (for example: financial advice, consultancy, accountancy services) paid to
theindependentexaminer

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Section D

(cont)

Notes to the accounts

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

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This year Last year
£ £
Salaries and wages es ed
Social security costs ed
Pension costs (defined contribution scheme) a
Other employee benefits eS
Total staffcosts|
Please provide details of expenditure expenditure on staff working working for the the N/A
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Please provide details of expenditure expenditure on staff working working for the the charity whose contracts are with and are paid by a related party

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

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

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|||| |---|---|---| |£60,000|to|£69,909| |£70,000|to|£79,999| |£80,000|to|£89,999| |£90,000|to|£99,999| |£100,000|to|£109,999|

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personnel (includes trustees and senior management) for their

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True
Number of employees
=.
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----- Start of picture text -----
: This year Last year
The parts of the charity in which the = [Fundraising |
employees work Charitable Activities a
Governance |
Toil]
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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

Notes to the accounts

(cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

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£0 £0
N/A N/A
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12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined ’ contribution plan, it is a defined benefit 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 in a pension plan that is accounted for as as a defined contribution contribution plan. Describe the extent to which the charity can be liable to the plan for other N/A entities’ obligations under the terms and conditions of the multi-employer plan

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

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(cont)

Section D

Notes to the accounts

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)

Grants to Grants to
Analysis institutions individuals
Support costs		 Total
£ £
£		 £
StationStaffFund es dd
Total 4g50(T4350

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

13.2 Grants made to institutions Mycontext charityof itshasgrantmaking. made grants foDetails particular institutions thatof the institution supported, are materialpurpose in theof the me | 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 periodP| Other unanalysed grantsPo Total Grants Paid]

Last year:

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

Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Total Peso
2450

RAF Valley

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

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. Po Names of institution Purpose Total amount of grants paid £ Total grants to institutions in reporting periodPo Other unanalysed grantsPo Total Grants Paid|

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Notes to the accounts

(cont) -

Section D

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Freehold|land|&|Silverware,|Plant,|machinery|||Fixtures,|fittings|Total| |buildings|paintings|and|and|motor|and|equipment| |prints|vehicles| |£|£|£|£|£| |year| |14.2|Depreciation|and|impairments| |year| |14.3|Net|book|value| |Net|book value|at the|19,212|178,342| |beginning|of the|year| |Net book value|at the|26,866|185,996| |end|of the|year|

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(cont)

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Section D Notes to the accounts
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14.4 Impairment
Please provide a description ofthe This year
N/A
events and circumstances that led to
the recognition orreversal ofan
impairmentloss. Lastyear
N/A
14.5 Revaluation
Ifan accountingpolicyofrevaluation is adopted, please provide:
thename ofindependent valuer, if
applicable		 N/A
NA
"-——
assumptions
the carryingamount thatwouldhave
been recognisedhadthe assets been
carriedunderthe costmodel.		 N/A
N/A
Details ofthe last revaluation
the effective date ofthe revaluation Dec-2021
thename ofindependent valuer
(i) themethods appliedand Basedupon the valuer's opinion ofthesame forinsurance
significantassumptions purposes only.
In adherence to the guidelines forRAFservice charities, the value
offixedassets outlined in the organisation's financial statements
are as follows:
Silverware, painting andprints, and select furniture items are
recorded atan insured valuation, which is subject toprofessional
.
.
(ii) themethodsappliedand
Significantassumptions		 revieweveryfiveyears. Itshouldbenotedthatduetotheelapsed
time, the o iginalacquisition costsofmostassetsarenot
ascertainable. Consequently, ithasnotbeenpossible to fully
determine theamountofanyrelatedRevaluation reserve.
Additionally, other tangible assets are depictedathistorical cost
less accumulated depreciation in accordance with relevant
accountingstandards.

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Section D

(cont)

Notes to the accounts

14.6 Other disclosures
(i)
Please state the amountof
borrowing costs, ifany, capitalised in
the construction oftangible fixed N/A N/A
assets and the capitalisation rate
used.
(ii)
Pleaseprovide theamount of
contractual commitments for the N/A N/A
acquisition oftangible fixed assets.
(iii)
Details ofthe existence and
carryingamounts ofproperty, plant
andequipment to which the charity N/A N/A
has restricted title or that are
pledgedassecurityforliabilities.

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Notes to the accounts

(cont)

Section D

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

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

15.2 Amortisation and impairments

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“Rate]TT
At beginning of the year es es es
Disposals es es es
Amortisation es ed ed
Impairment es es es
At end of year es es es
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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:

Policies for the recognition of any capital development

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----- Start of picture text -----
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.

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circumstances that led led to the recognition or N/A N/A
reversal of an an impairment loss. loss.
15.6 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 ’ N/A
remaining amortisation period. N/A
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15.6 Revaluation If an an accounting policy policy of revaluation revaluation is adopted, please provide: provide:

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Section D

Notes to the accounts

(cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets

(i)
Explain the natureand scale of
heritage assets held.		 NA
(ii)
Explain the policy for the
acquisition, preservation, management N/A
anddisposalofheritageassets.

16.2 Cost or valuation

|Heritage asset|Heritage asset|Heritage asset|Heritage asset
Total| |---| |1
2
3
4| |£
£
£
£
£| |16.3 Depreciation and impairmentsa| |16.4 Net book value| |Nat book value atthe beginning of the| |year|

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16.5 Impairment

Please provide a description of the events and circumstances that led to the recognitionat or reversal of an impairment. , loss. N/A

16.6 Revaluation

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

the methods applied and significant assumptions

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

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|||||| |---|---|---|---|---| |At|valuation|At|cost|Total| |Group A|Group|B| |£|£|£| |Carrying amount at the beginning of the period|Pte| |Carrying amount at the end of period|Pf|

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

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

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

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 33 of S2

16.9 Five yearsummary of heritage assets transactions
[202520242023
2022202
ss
Group A
GroupB
GroupC
Other		 ed edse
po
a
es
es
es
Po
Group A
GroupB
Group C
Other
Totaladditions
Chargeforimpairment
Group A
Group8
Group C
Other		 edde
a
edes
es
es
eded
Re ed
a
a
es
es
aee
es
es ed es
es
eedd
eedd
Pe
Total charge for impairment
Disposals		 se
a
ee
ee ee
a
GroupC
Other		 es
sdes
Pe
Totaldisposals Poe

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 34 of52

Notes to the accounts

(cont)

Section D

Note 17 Investment assets

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

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

||Cash & cash
Listed
Investment
Social
.
.
.
.
renee]|Cash & cash
Listed
Investment
Social
.
.
.
.
renee]|Other
= ||Total| |---|---|---|---|---| |period||||| |Add: additions to investments during||||| |period||||| |Add/(deduct): transfer in/(out) in the||||| |period||||| |revaluation|:|||| |Please specify additions resulting|from|||| |acquisitions through business combinations, if||N/A||| |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

==> picture [327 x 139] intentionally omitted <==

----- Start of picture text -----
Fair value at| Cost less
yearend | impairment
Cash ee eee
& cash equivalents 22,241 P|
Listed investments P-L
Investment properties |e]
Social investments Pf
Grand total (Fair value at year end+Cost less impairment) 22,241
----- End of picture text -----

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 35 of 52

17.3 If your charity holds investment properties, please complete the following note:

(i)
Explain the methods and significant
assumptions in determining the fairvalue of N/A
investment property held by the charity
(ii)
Name or independent valuer, if applicable,
and relevant qualifications N/A
(iii)
Provide details of any restrictions on the
abilityto realise investment property or on the N/A
remittance of income or disposal proceeds
(iv)
Explain any contractual obligations for the
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.

==> picture [419 x 211] intentionally omitted <==

----- Start of picture text -----
Analysis of current asset This year | Last year
investments
Cash or cash equivalents eea eeee
Listed investments a
Investment properties a eee
Social investments a
Other investments es ed
Total es
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/A
Penefitting from those guaranives ee eee
Please explain how the guarantee
----- End of picture text -----

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 36 of 52

17.6 Concessionary loans

a a
Amount of concessionary loans received (Multiple
infomation. ne
information).
Termsand conditions eg interest rate, security
provided		 N/A NWA
Value of anyconcessionary loans which have
been committed but not taken up at the reporting N/A N/A
date
17.7 Additional information
Please provide information about the significance
of investments to the charity's financial position
ng:
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 NA
technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the
.
.
.
financial asset pledged as security and the terms		 N/A N/A
andconditionsrelatingtoitspledge.

RAF Vailey Officers’ Mess Year Ending 30 Jun 2025

Page 37 of 52

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.

==> picture [422 x 488] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Donated|goods| |distribution|distribution| |es| |Charitable|ee| |activities:|ee|es|ee|ee| |Other trading activities:|es| |stocks|pledged|as|security|for|liabilities|N/A|N/A| |18.2|Please specify the carrying amount|of any|meme|

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

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 38 of 52

Section D

Notes to the accounts

(cont)

Note 19 Debtors and prepayments

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

19.1 Analysis ofdebtors Thisyear Lastyear
£ £
Trade debtors 14,646 12,290
Prepayments and accrued income
Otherdebtors		 Total 6,162
a
20,808		 3,434
ee
15,724

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)

==> picture [448 x 88] intentionally omitted <==

----- Start of picture text -----
This year Last year
£ £
Trade debtors ee eee
Prepayments and accrued income a
Other debtors a
Total] |
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RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 39 of 52

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

==> picture [455 x 162] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Amounts|falling|due|Amounts|falling|due|after| |within|one|year|one|year| |This|year|Last year|This|year|Last year| |£|£|£|£| |Accruals for grants payable|es|es|ed|ed| |Trade|creditors|aozea||teem]|| |Payments|received|on|account|for|contracts|or| |performance-related|grants| |Accruals and deferred income|12,671|26,987fe| |Taxation|and|social|security|18,280|13,419 a| |Other creditors|rs|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

==> picture [455 x 63] intentionally omitted <==

----- Start of picture text -----
£ £
Balance at the start of the reporting period a
Amounts added in current period a
Amounts released to income from previous periods i
Balance at the end of the reporting period a i
----- End of picture text -----

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 40 of 52

4

r

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

==> picture [433 x 74] intentionally omitted <==

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

21.2 Please provide:

==> picture [399 x 316] intentionally omitted <==

----- 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 N/A N/A
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and N/A N/A
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for N/A N/A
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and N/A N/A
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
21,4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of N/A N/A
any amounts designated and the likely timing of that
expenditure.
----- End of picture text -----

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 41 of 52

Section D

(cont)

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
.
"
ae
loans or the use of hedging to manage financial risk.		 N/A N/A
22.2
Ifthe charity has provided financial assets as a
form of security, the carrying amount ofthe financial
.
assets pledged as security and the terms and		 N/A N/A
conitionsrelatedtoitspledgeshouldbegivenhere.

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 42 of[52]

Notes to the accounts

(cont)

Section D

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

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

This year

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

Last Year

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

23.2 Contingent assets

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

Description of item
Estimate 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 timiiming ofF settlement;; and tthe possibiltyme of any N/A N/A reimbursement Where it is not practical to make one or more of these diisclosures, please state this: fact N/A N/A

RAF Valley

Officers’ Mess Year Ending 30 Jun 2025

Page 43 of 52

Notes to the accounts

(cont)

Section D

Note 24 Cash at bank and in hand
Shortterm term cash investments (lessthan 3months maturity date) a
Shortterm term deposits 66,309 88,555
Cash at bank 13,622 1,372
Cash
Other		 Floats Total a
a
ee
79,931
89,927

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 44 of 52

¥ ’

Section D

Notes to the accounts

==> picture [22 x 9] intentionally omitted <==

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

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 of incurring a loss due to a debtor not
payingwhat is owed), liquidity risk (the risk ofnot being able
tomeetshortterm financial demands) and market risk(the
risk that the value ofan investment wiil fall due to changes in		 N/A NA
the market) arising from financial instruments to which the
charity is exposed at the end ofthe reporting period and
explain how the charity manages those risks.
25.2 Please give details ofthe amount of change in the fair
value of basic financial instruments (debtors, creditors,
investments (see section 11, FRS 102 SORP)) measured at N/A N/A
fair value through the SoFA that is attributable to changes in
creditrisk.

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 45 of 52

‘ i

Section D

Notes to the accounts

(cont)

Note 26

Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

==> picture [423 x 120] intentionally omitted <==

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

==> picture [96 x 8] intentionally omitted <==

----- Start of picture text -----
—
----- End of picture text -----

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 46 of 52

_

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.

||||Fund|Income|Expenditure | Transfers | Gains and|Fund| |---|---|---|---|---|---|---| |Fundnames|E
Type PE, EE
RorUR|og
Purposeand Restrictions|balances
brought
forward
£|£|losses
£
£
£|balances
carried
forward
£| |PermanentEndowment
Unrestricted Funds||Central Funding fromRAFCommand
Generalfundsfrom daytodayoperations|18,394es
227,924|es
105,097|ee ed
ee
(104,871)P|
2,194|18,394
230,343| |Other funds|Towa|TCONASSSC“‘“CS*SrTSOTT
TotalFunds|
246,318
105,097
(104,877))
=|2,194]
248,737|||||

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 47 of[52]

.

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.

||||Fund
Income|Expenditure | Transfers|Gains and|Fund| |---|---|---|---|---|---|---| ||||balances||losses|balances| |Fundnames|Type PE, EE
RorUR|Purpose and Restrictions|brought
forward
£
£|£
£|£|carried
forward
£| |PermanentEndowment
Unrestricted Funds||Central FundingfromRAFCommand
Generalfundsfromdaytodayoperations|18,394a
227,427|
112,817||ee
es
|
(114,852[||ee
2,532|18,394
227,924| |Other funds|Ppowal||OA—“—~‘—sé~SC“‘(CSCSTCO
Total Funds|245,821|
112,817
(114,852)|=|
2,532
246,318|||||

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 48 of 52

é

j

Section D

Notes to the accounts

(cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

Reason for transfer and where endowment is converted to income, Reason for transfer and 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
ee		 Purposeof thedesignation
[		 Amount
_
ee

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 49 of 52

& r é

Section D Notes to the accounts

(cont)

Note 28 Transactions with trustees and related parties

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

28.1 Trustee remuneration and benefits

==> picture [471 x 256] intentionally omitted <==

----- 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 period the charity has paid has paid paid trustees remuneration and benefits. benefits. Please give the amount amount of, and legal authority legal authority authority for, any
remuneration or other benefits other benefits benefits paid to a trustee by the by the the charity or any institution any institution institution or company connected company connected connected with it.
Amounts paid or benefit value
Name of trustee Legalorder, authoritygoverning (eg Remunerationi Pensiension | Redundancyd TOTAL TOTAL
document) contribution | (includingloss of
office)
pe | Oe UT excearatiaOe) ee
Please give details of why remuneration or other employment
benefits were paid. NIA
Where an ex gratia payment has been made fo a trustee,
provide an explanation of the nature of the payment. NIA
----- End of picture text -----

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

28.2 Trustees’ expenses

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

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

,

==> picture [428 x 41] intentionally omitted <==

----- Start of picture text -----
av
CS
Accommodation
----- End of picture text -----

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

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 50 of 52

& e &

Section D

==> picture [80 x 8] intentionally omitted <==

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

(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.

==> picture [472 x 209] intentionally omitted <==

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
set Amounts
Name of the trustee or| Relationship Description of the Balance at Provisionfor bad written off This Year | Last Year
related party to charity. transaction(s). Amount period. end debts at during. Total Total
. reporting
period end period
iee ee
Poa
Poa
7 OCGES
Powe
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any N/A
payment (consideration) to be provided in settlement.
For any related party, please provide details of any
guarantees given or received.
N/A
----- End of picture text -----

RAF Valley Officers' Mess Year Ending 30 Jun 2025

Page 51 of 52

Prog mE

Section D

Notes to the accounts

==> picture [28 x 11] intentionally omitted <==

----- Start of picture text -----
(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.

RAF Valley Officers’ Mess Year Ending 30 Jun 2025

Page 52 of 52

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF Valley Officers’ Mess Trustee of:

On accounts for the year 30thJune 2025 Charity no 1132769
ended (if any)
Set out on pages CC17a & TAR

I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated. Responsibilities and As the charity's Managing Trustee, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act, and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~

I have completed my examination. I confirm that no material matter has come to my attention in connection with the examination ~~(other than that disclosed in Section B below)~~ which gives me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

.

Signed:[(Electronically signed)]

Date: 13/04/2026

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE

1

Oct 2018

IER

qualification(s) or body (if any):

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

Section B Disclosure

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

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

2

Oct 2018

IER