\ ~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 Page 1 of 7 ||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 Page 2 of 7 **----- Start of picture text -----**
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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| **----- End of picture text -----**
Trustees’ Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025 Page 3 of 7 |||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|The principal funding sources isfrom subscription,| |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.| Trustees' Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025 Page 4 of 7 ## 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 **----- Start of picture text -----**
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
**----- End of picture text -----**
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 **----- Start of picture text -----**
| Trusteename | (Dates actedifnotforwholeyear |
a
**----- End of picture text -----**
**----- Start of picture text -----**
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
**----- End of picture text -----**
Trustees’ Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025 Page 6 of 7 ~ 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 **----- Start of picture text -----**
Signature(s) SA :
x
Full name(s) |Group Captain G Currie
Position | [Managing] [Trustee]
RAF Valley Officers’ Mess
pate] OF AR 26
**----- End of picture text -----**
Trustees’ Annual Report - RAF Valley Officers’ Mess Year Ending 30 June 2025 Page 7 of 7 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|xL
._
s
tees| |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|112,085| |Total||s07||105,097;|-||S||105,097|112,817| |Resources expended (Note 6)
Expenditureon:||||||Po
Po||| |Charitable activities||sog||104,871;|ss- |se]||104,871|114,852| |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||=||=|2420497|||| |Totalfunds broughtforward||$21||227 924as||18,394|246,318|245,821| |Totalfunds carriedforward||22||230,343]=|||18,394|248,737|246,318| |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{
-|
=|
20,808
15,724
es
es
es
ee!
ed
79,931}
-{
-|
79,931
89,927
100,739}
— -|
~~
={
100,739} 105,651
|
||||||| |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;
-||=||||60,239||57,722| |Netcurrentassets/(liabilities)
Totalassetslesscurrent liabilities
Creditors: amounts falling due after|812
813
oT|40,500
-|
ee
ee
|230,343|
=||— &|
ee
18,394||||40,500
es
248,737 ||47,929
246,318| |one year
(Note 20)
Provisions for liabilities|ps|{oP|||||| |Totalnetassetsorliabilities|B16|230,343—-||_—18,394||||248,737]|246,318| |Fundsofthe Charity||||||||| |Endowment funds (Note 27)|B17||18,394|||18,394|18,394| |Restrictedincomefunds(Note27)|B18|P|||in|||ae| |Unrestricted funds|B19|213,089||||213,089|210,670| |Revaluation reserve|B20|17,254||||17,254|17,254| |Totalfunds|821|230,343|—-||18,394|||+=|248,737 ||246,318| |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 Page2 of 52 ## Section C ## Statement of Cash Flows RAF Valley Officers’ Mess Year to 30 Jun 2025 **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |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| **----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 3 of 52 € ## 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.* **----- Start of picture text -----**
Y
es
**----- End of picture text -----**
* -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 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 { }. **----- Start of picture text -----**
* -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
**----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 5 of 52 ## Section D ## Notes to the accounts 1.5 Material prior year errors **----- Start of picture text -----**
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
**----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 6 of52 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 Page 7 of 52 t A **----- Start of picture text -----**
Section D
**----- End of picture text -----**
## 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 Page 8 of S2 ¢ t **----- Start of picture text -----**
||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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.| **----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 9 of S2 ¢ 7 **----- Start of picture text -----**
||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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| **----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 10 of 52 ' 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 RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 11 of52 ' T |Note 3
Analysis of income| |---| |Unrestricted]
Restricted |Endowment Totalfunds |Unrestricted|
Restricted |Endowment]
Prioryear| |funds
income
funds
funds
income
funds
funds| |funds
funds| |Analysis
Donations
|Donationsandgifts
andlegacies: |GiftAid
lkegacies
General grants provided by government/other
cat
mene
eee
A A
are
in substance donations
[Donated goods,facilitiesand services
|
|
[Otherdonationsandlegacies. ———SSCSC~=~iTSSCC |
| Pf
Total
tT
aee
Charitable
[BarProfitincome
eT
7t7e| ee77] |
8677)
activities:
[Function Income
|
8BBS|
56883] 64366] |
64,366|
[Maintenance Income
za |
42a
eta]
T1813|
[Mess Subscriptions
| 88602]
|
38,602] 39,220] || 39,29 |
a
SD(OD
ED
sD
SS(ODOO
ES
DS
(OS SS
OED
es
8
SS
iGO
OSOYSO OSOC
DD(EE
a
sd
ed ed YS
GS
OO OYOS S(T
Totall 104,285|
|
=| 104,285| 112,085| |= 112,085
|
aeee
ee
Othertrading[Oihertadngacties
SSCS| |Po
a
nded)SN
eS
COD
Total|
|
rsee
Incomefrom interestincome
investments: [Dividendincome
tates
|
[Rentalandieasingincome
——SC~—~—~STSSC YY
|CC
[Otherinvestmentincome
SSS |)
|
|
Total
812]32782
|
a ee
ee
Separate
(**|**
material item| |ofincome:fe| |Pe| |Total|
|
esee
Other:
[Conversionofendowmentfunds intoincome
TP
ial
A
ownuse
[Gain ondisposal ofaprogramme relatednvesiment |__|
-| -}
-| ||
|__|
ca
a
rights
lOther-Otmerincome
SSCS
Totalte
esee
TOTALINCOME
[105097]
|
-|t0soor|tizei7]-|_-|vaer7| RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 12 of 52 t 1 (continued). ## Section D ## Notes to the accounts **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |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)| **----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 13 of 52 t 1 Section D Note 4 **----- Start of picture text -----**
Notes to the accounts (continued)..
**----- End of picture text -----**
Analysis of receipts of government grants **----- 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—benefited. [Oo :ti“‘“‘“C‘“‘(‘(‘(‘“(<(‘(‘(<‘i‘i‘(‘i‘iS;sésésS
**----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 14 of $2 t 5 (continued).. Section D Notes to the accounts Note 5 Donated goods, facilities and services **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |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.| **----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 15 of 52 1 ’ |Note 6
Analysis ofexpenditure| |---| |Unrestricted | Restricted
| Endowment | Totalfunds | Unrestricted | Restricted
|Endowment| Totalfunds
5
funds
income funds
funds
funds
income funds
funds
Analysis| |Expenditureon Incurredseekingdonations
Te
raising funds: _[Incurred seeking iegacies
"ps
lincurredseeking
grants
[Operating membership schemes and sociallotteries[|Te
[Stagingfundraisingevents
Pp
[Fudraisingagents
EEE eeepe
[Operating charity shops
Operating atrading company-non-charitable trading["TP
|Advertising,marketing, direct mailand publicity [=[I
[Start up costs incurred in generating new source of[=[I
[Database developmentcosis
e**d**
|Gther trading activities
"p
linvestmentmanagementcosis,
P|
[Portfoliomanagementcosts
TI
[Cost of obtaininginvestmentadvice
|
linvestment administrationcosts
lintellectualproperty licencingcosts
|
|
[Rent collection,propertyrepairs, maintenance | TP
Eee
eee
eee
Total expenditure onraisingfunds[_—[eee
Ee
es
ee ee eee eee
Expenditure
on (AccountingServices
|
6STeg|e|
882
charitable
[Bad DebtsWritten Of
att]
activities
[Depreciation
LG[ase
igs} |
98)
[Functions
OTTT
86091| to7o03|
P-07,908 |
|GardenMaintenance
09
PO
309 |
Grantsmade
Ta **T**asso] 2450240 **|**
lindependentExamination
TB
at
gga|
4399
insurance
a ean
940 |
[Maintenance
ee eT
|MovementinProvisionforDoubtfulDebts [2,800B00
[NewspapersandPeriodicals
| SOT
soa
[PerformingRights
TaTa
ree786|
[Refreshments
8
**a**re
[Wlicences andSubscriptions
|
aTso
159|
WiFi/intemet0g
etoPaesP4687|
a
esDs SSOS
ES
OCOD
en
ES ED EYONLOOO OE
[a
es
ed
ed
) ds YD
po
es
Sd)Se De
)
a
SSOSOEee
Totalexpenditure oncharitable activities|
104,871] JT 404.871 | 114,652|
114.852 |
ee es eee eee eee
Separate material **[**Exiraordinaryitems
Te
itemofexpense
|
nnn
ENO
EEE
ST(OY
ES OUNNEEY
UNE
CD
OS
| SEEN
OO
Total separate material item ofexpense|[Te
es
ee
ee
ee
Other
[FixedAssets Disposal
a
DSDD
2 )
nn
UN
NEESOED
EY
EYOSOEY
poe| |[eee| |Total otherexpenditureTe
esa
ee
ee
TOTALEXPENDITURE
f__toaa7i]|
104,874114.852
114,882|| Other information: RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 16 of 52 ' ' Section D Notes to the accounts (cont) Analysis of expenditure on charitable activities **----- 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)
**----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 jun 2025 Page 17 of 52 Section D Notes to the accounts (cont) ## Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring in the period. **----- Start of picture text -----**
||||| |---|---|---|---| |This|year|Last|year| |Description|£|£| |——_| |—| |—| |—| |Total extraordinary|itemsPe| **----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 18 of52 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
@|This year
Lastyear
| oe foe||This year
Lastyear
te fe| |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. **----- Start of picture text -----**
D.eser ip tioninameuoni off Party Balance held at period end
Total |
**----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 19 of 52 (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|Basis of allocation
(Describe method)| |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. RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 20 of 52 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||| RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 21 of 52 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 **----- Start of picture text -----**
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
**----- End of picture text -----**
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 **----- Start of picture text -----**
|||| |---|---|---| |£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| **----- End of picture text -----**
personnel (includes trustees and senior management) for their **----- Start of picture text -----**
True
Number of employees
=.
**----- End of picture text -----**
**----- Start of picture text -----**
: This year Last year
The parts of the charity in which the = [Fundraising |
employees work Charitable Activities a
Governance |
Toil]
**----- End of picture text -----**
RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 22 of 52 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 RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 23 of 52 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. **----- Start of picture text -----**
£0 £0
N/A N/A
**----- End of picture text -----**
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. RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 24 of 52 (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 Officers' Mess Year Ending 30 Jun 2025 Page 25 of 52 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| RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 26 of 52 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 **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |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| **----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 27 of 52 (cont) **----- Start of picture text -----**
Section D Notes to the accounts
**----- End of picture text -----**
|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|revieweve**r**yfiveyears. 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.| RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 28 of 52 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.||| * The "transfers" row is for movements between fixed asset categories. RAF Vailey Officers' Mess Year Ending 30 Jun 2025 Page 29 of 52 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 **----- Start of picture text -----**
“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
**----- End of picture text -----**
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 **----- Start of picture text -----**
N/A
**----- End of picture text -----**
RAF Valley Officers’ Mess Year Ending 30 Jun 2025 Page 30 of 52 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.
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
**----- End of picture text -----**
15.6 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. RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 31 of52 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| RAF Valley Officers' Mess Year Ending 30 Jun 2025 Page 32 of 52 ## 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 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |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| **----- End of picture text -----**
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) **----- 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 **----- 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. **----- 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. **----- 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) **----- Start of picture text -----**
This year Last year
£ £
Trade debtors ee eee
Prepayments and accrued income a
Other debtors a
Total] |
**----- End of picture text -----**
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 **----- 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 **----- 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 **----- 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: **----- 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 **----- 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. **----- 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 -----**
**----- 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. * 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| |---|---|---|---|---|---|---| |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. * 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| |---|---|---|---|---|---|---| ||||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 **----- 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 , **----- 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 **----- 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. **----- 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 **----- Start of picture text -----**
(cont)
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## 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: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. _._ **Signed:**[(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**