Service Non Public Funds FAnal Accounts. MY4naging Trustee's Report, Internal Audit Board Report and Independent Examiner's Report (SORP 2005 compliant) Internal Audit B09rd Scheme, (Use either Page I depending on the type of scheme used) Arniy Fomi N1514 (Rev 11109) Unit LHAPS(A) Address Zone 2Z, Second Fl(xw. Blenheim Buildin& Marlborough Lines, Andover SPI ISHT In respect of the Garrison Church Plate Fund Funivch Charity Commission/Regulalor registered number 1133021 For the period from 0110212024 to 31101Q025 Z- Managing Trusterfs) during the period: From IFeb24 to 31 Jan 25 Name Rcvd Michael Parker z From to Name From to Name Account Holderfs) during the period: From IFeb24 to 14 Jun 24 Name Revd Dr MattheTrv Coles ,. From 14 Jun 24 to 31 Jan 25 Name Revd Am Walters From to Name The Internal Audit Board eonsists of: President Revd Richard B .Member Member Member Assembled at Arm Andover 12 Mar 25 B Order of CG Siiatemenl of Tr-inanci#l .4clii'itie*i al .II/U1121124 P¥it()n+ l>ri nted: 12111.112112.4 c'ii.11 .Irm lJnrv>lriLILd.. D¢signaledl(iPF F unds RL%lrictcd Funds [..nd￿￿￿(nl FU￿lS l￿al l.unds Pr¢i'ious l)¢ri()d Totsl F unds I ncflming Re¥iiurceib lun1￿ InLum¢ Ltii'ilics lor CILnerdling Funds 111'1Sti￿.n( InLom nLom¢ R¢sourLL* from 'haritabl¢ Aclii'ilics )Ih¢r InLomin R(￿)Ur(e5 ?7?76!8/ 27.?76.!8 16.973.58 37?.38 z o.uo 37?.38 ?69.14 O.(Ml 0.00 2 7.648.66 27.648.06 17.242.72 Reiiuur¢c4 F.Ipended C'oibl or v¢ner#lin2 Fund '(￿1n￿nI Managcment Costs - ost5 1)l- (Jenerdling I.-U￿15 'haritablc Aclii'iliL iovernancc Losls ir￿ts and Di)nalions )thL'r Cosls O.(M) 0.00 0.00 0.00 0.00 o. O.(Kl 33.187 ?7 33.187.?7 10.336.85 (1.00 11.o(I liil#l Ri'%uiirci'4 F. )¢n(Icd i.t l Divniinxl()ulguin Ri'%iJiir¢eib Ili.for¢ 'l'ran%fepi I r41114fi'r -1.1.191.27 0.1 .i)I .7.1.191.27 -5 44?.61 0.00 -4.442.61 6.9115 87 Jross Ira￿% fers betw¢en fimds inlL'rnuI tra￿fer￿} 1.1 Iniiiinin% resou rcc% befor -4 $42.61 0.00 -S.542.61 6.904 87 iains ()n r¢i'alualion ofthe .harih's fix¢d asscls realised (iains,'knsses on Ini'c4mLnl as%cls O.(K) 0.00 0.00 0.00 -4 442.61 -4.442.61 6.90£ 87 Ri'ciJnciliali(Jn lif Tr-und lolal fiJn(ls brou2hl fij rn'ard .12.696.2.1 0.00 -12.696.2.1 loldl fund*1 carricql foTh'#rd 27.1 S.1.62 v.uu 27.14.1.62. Date Account Holder Signature . Dale 12m mana￿ng Tn￿tee Signature Pgxton+ Balance Sbeet - January 2025 Page l of 2 PriDted: 1210312025 GCPF CHAPS (Army) January 2025 nd of las Balance Fixcd Assets 0.00 Total Fixed Assets Current Assets 32,696.23 Current bank account 0.(￿ Cath 0.00 Debtors 32.696.23 Total Currenl Assets 27.153.620 o.ooz 0.00 27.153.62 32.696.23 Total Assets 27.153.62 Liabilities 0.00 Creditors 0.00 VAT control 0.00 VAT payable O.(M) O.(Kl Total Liabilities 0.00 32.696.23 Total Assets Minus Liabilities 27.153.62 Total Funds 0.00 Totsl Restri¢trd Funds 0.00 Total Endownent Funds 811.50 Total Designated Funds 31,884.73 Accumulaled TTading & GPF i o.000.00 17.153.62 32.696.23 Total Funds 27.153,62 PaxtOD+ Balanee Shttt- January 2025 Page 2 of 2 Printed= 1210312025 GCPF CHAPS (Army) End of lasi ear Balanc Funds Analysis Designated Funds 811.50 GCPF Reserve 10,000.00 811.50 i o.000.00 Restricted Funds 0.00 0.00 EndowTnent Funits 0.00 0.00 Trading and General PurFK)se Funds 0.00 Trading surplus 0.00 Non Primary PurFM)se tr&ling surplus 6,905.87 Gcneral PuTpose Fund surplus 0.00 {14.731.11) 6.905.87 Trading & GPF surplus 24.978.86 Balance at last balance sheet {14.731.11) 31.884.73 31.884.73 Accumulated Trading & GPF 17.153.62 32,696.23 Grand total 27.153.62 Signature of AIC HolderiFund Manager Date Signature of Managing Tru5t¢e Date Pgxton+ Trial BalaDtt Page l of 2 Printed: 1010412025 GCPF CHAPS (Anny) Balance date to end of January ?025 All norninal codes Without cost centre codes shol AIC Code Narne lance Mov B500 tkbtors 0.00 .* B650 Current bank account 27.153.62 -5.542.61 B680 C&sh 0.00 B700 Credilors 0.00 0.00 B750 VAT control o.ooz B760 VAT payable Accumulated GPF 0.00 B900 -31,884.73 -6.905.87 tx)01 GCPF Reserve -10.wo. -9.188.5J DXOI Ministry training fund G¢n Synod cosLS Denom giving Mil charities 0.00 DX02 DX03 0.00 DX04 0.00 DX05 Other charities 0.00 DX06 Local charities DX07 ljher Charities 0.00 DXO8 Emergency relief Ovcr5eas aid DX09 DXIO Remembrance DXII Eas￿ fi￿d E￿er fund 27.153.62 41.884.73 -21.636.98 14,731.11 -21.636.98 Paxton+ TrIAI BalaDce Page2 of 2 Printed: 1010412025 GCPF CHAPS (Arniy) C Code Name Balance Month Movcmcnt GOOI Donations received -27.276.28 4.406.04 G125 Bank interesl -372.38 Z -17.70 G300 Other income 0.00 G400 Intrmai transfers in 0.00 G750 Postage Ststionery Insurance 0.00 G751 0.00 G752 G753 Tn￿letS expens¢s Grants- Archbishops, Council Grants . Other denominalions 0.00 G771 20.758.00 Z 0.00 G772 10.929.27 0.00 G773 ranls- UK charities 1.5(M).ooZ 9,188.50/ 1.500.00 Internal traTL%fer5 (Hrt TXOI Gcn Synod income Purchase discounts tskcn 0.00 TX02 0.00 42.379.77 -27.648.66 1.500.00 4,423.74 14.731.11 -2,923.74 0.00 P4xtOD+ Income aDd ExpeDditure- Detsiled - JaDU*ry 2025 Page l of 9 Printed: 1210312025 GCPF CHAPS (Arniy) January 2025 Turnover this month Turnover ear to date GPF Analysis Income Voluntary Income GOOI Donation5 re￿IVed 4.406.04 27.276.28 4.406.04 27.276.28 Activities for G¢nernting Funds Investment Incorne G125 Bank intercst 17.70 372.38 17.70 372.38 Income Resources from Charitable Activiti Trading Income 0.00 Other Income Non Primary PurFM)se Trdding Income G300 Other income 0.00 Intrrnal Transfers In G400 Internal transfers in Gains on Revaluation of Fixed A Unrealised Gains on Investment Assets GPF Totsl Incom¢ 4,423.74 27.648.66 Paxton+ IDcome and Expenditure - DetAiled- January 2025 Page2 of 9 Printed: 1210312025 GCPF CHAPS (Army) Turnov Turnov dat Expendilure Investment ManagerneD¢ Costs Costs of Generating Funds Charithble A¢tiVifies Trnding costs Governance Costs G750 Postage G751 Stationery G752 Insurance G753 Truslees expenses 0.00 4.00 0.00 0.00 4.00 Grants and Donations G771 Grants - Archbishops, Council G772 Grdnts- Other de1￿minall0￿5 G773 Grdnts- UK charities G774 Grants- non-UK charities 20.758.00 Z 10.919.27 1.500.00./ 0.00 1.500.00 1.500.(KJ 33.187.27 Other Costs Non Primary Trading Costs Internal Transfers Out G900 Internal transfers out 9.188.50 9.188.500 UnreaJis¢d Losses on Investments GPF Totsl Expcnditurc 1.5(Kl.(Kl 42.379.77 GPF Income Over Expenditure 2.923.74 -14,731.11 GODI Gils Pxxton+ IDeome and E￿ndi¢llre- Detailed - January 2025 Page3 of 9 Printed: 1210312025 GCPF CHAPS (Anny) Turnover to dale Trading Account Analysis Trading Expenditure Trading Income Income Over Expenditure 0.00 Non Primary Pww)se Trading Analysis Trdding Expenditure Tradlng Income Income Over Expenditure 0.00 Paiton+ Income and Expenditure- Detailed- J%Duary 2025 Page4of 9 Printed: 1210312025 GCPF CHAPS (Arniy) Turnover is Turnover ear lo date Restricted Funds Analysis Income Voluntary Income Activities for Generating Funds Investment Income Income Resources from Charitable Acttviti Other Incoming Resources Totsi 1ft￿me excluding transfers Paiton+ Income and EXpenditU￿- Det*iled - JaDuary 2025 P*ge sof 9 Printed: 1210312025 GCPF CHAPS (Arniy) Turnover this month Expendsture Investment Management Costs Costs of Generating Funds Charitable Activities Govcrnancc Costs Grants and tknnations Other Costs Totsl Expenditure excluding transfers 0.00 Internal Transfers Restricted fijnds Income Over EXPet￿ltUre 0.00 0.00 PaitOD+ Income aDd ExpeDditure- Detsikd- JaDUary 2025 Page6of 9 Prlnted: 1210312025 GCPF CHAPS (Arniy) Turnov ear to da Dc5ignated Funds Analysis Income Voluntary Income DOOI GCPF Reserve Activities for Gcncraling Funds DOOI GCPF Reservc Investment Income tyxll GCPF Reserve Income Resources from Charitable Activiti DOO I GCPF Reserve 0.00 Other Incoming Resources I GCPF ReseNe 0.00 0.00 Total Income excluding transfers P*xton+ Income and Eipenditure- Detailed - January 2025 P%ge7of9 Printed: 1210312025 GCPF CHAPS (Arniy) Turnover this nM)nth Turnov Expenditure Investment Management Costs DOO I GCPF ReseNe Costs of Generating Funds DI)01 GCPF Reserve Charitable Activities DOO I GCPF Reserve Governance Costs D(KIl GCPF Reserrfe Grdnts and Donations tX)01 GCPF Reserve Other Costs DOOI GCPF Reservc Total Expenditure excluding transfers 0.00 Intrrnal Transfers DOO I GCPF Reserve -9.188.50 -9.188.50 tksignated fi￿d5 Income Over Expenditur 9.188.50 Pl￿On+ Income and Expenditure- Iktsiled - January 2025 PAge 8of 9 Printed: 1210312025 GCPF CHAPS (Anny) Turnover this month Turnover car to date Endownent Funds Anatysis Income Voluntary Income Activities for GeneratAn8 Funds Investment Income Income Resources from Charitable Acltviti Other Incoming ReSOu￿¢S Total Income excluding transfers Paxton+ IDcome and ExpeDditure - Detailed- January 2025 Page9of 9 Printed: 1210312025 GCPF CHAPS (Army) urnover this month Turnover ear to date Expenditure Investment Management Costs Costs of Generating Funds Charitable Activities 0.00 Governance Costs Grants and tk)nations Other Costs Totsl Expcnditurc excluding transfers 0.00 Internal Transfers Endowment funds Income l)rfcr ExpenditsL' 0.00 Notes to the Accounts (Paras 2 to 12 are to be completed by all funds which have a gross income of £IOOK or over and those funds already registered with the Charity Regulator, all other funds are to eomplete Paras 6 and 7 and the declarations at Para 12): Princi al Accountin Policies Accountin Convention. The financial slatements are prepared under the historical cost convention as modified by the inclusion of investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice 'Accounting and Reporting by Charities, (SORP) 2005 htt :/lwMv.chari commission. ov.uk/investi ationslso 05docs.as Incomin Resources. Income is reCo￿liS¢d in the period in which the charity is entitled to receipt. and the amount can be measured with reasonable certainty. Grants from other agencies including donations and other income from activities are in furtherance of the charity's objects and are part of the general funds of the charity. A restricted fund is only recognised where this is an agreed and explicit condition of the grant or donor. Intan ible Income. Due to the close collaborative relationship and the manner in which the charity's activities compliment those of the Arniy, intangible income. reflected in time and use of premises is not quantifiable or measurable and so is not recognised in the accounts. Resources Ex nded and Basis of Allocation of Costs. Expenditure is included when incurred or exceptionally where a commitment is made which requires an accrual when payment is to be made in the subsequent accounting period. Similarly, where prepayments are made in recognition of commitments falling due in a subsequent accounting ￿riod, the appropriate credit is entered in the accounts and reversed the following year. Grants payable are included in the SOFA when approved by the Managing TnAStee. Expenditure is reCO￿lSed in the period in which it is incurred. The majority of costs are directly attributable to specifAc activities. Irrecoverable VAT is charged to the activity for which it was incuTred. Governance Costs. Governance costs are the costs of professional advice. holding trustee meetings or committee meetings associated with decision making. any fee for audit or inde￿ndent examination and any fee incurred in the preparation, statutory filing, printing or copying of the annual report and accounts. italisation and De reciation of Tan "ble Fixed Assets. All assets having a purch&8e value of more than £500 are capitalised. The cost of tangible fixed assets are WTttten off by equal annual instalments over their expected useful lives using the following methods of depreciation: Furniture, fixtures and equipment Motor vehicles Straight Line over a period of 2 - 1 O years. Straight Line over a period of 2 - 1 O years. Assets with a life of more than one year but with a purch&se value of below £500 are included within the inventory but the cost Is written off in the year it is incurred and is not depreciated over the useful life of the asset. Where the asset is depreciated over a period of more than l O years, details of the item and period are to be provided following the not¢s on page 14. Fixed Asset Investments. Fixed &8set investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities (SOFA). Stocks. Purch&sed stocks are valued at the lower cosi or net realisable value making due allowance for any obsolete or slow-moving ifrms. Funds Accountin Funds held by the charity are: (i) General Pu selunrestricted IDesi ated Funds. These are funds that can be used in accordance with the charitable objects at the discretion of the Managing Trustee. Designated funds are unrestricted funds which have been allocated/earn]arked for a particular purpose by the Managing Trustee and are to be declared in the Managing Trustees comments in accordance with Para 12 to these notes stating whai they are intended to be used for and when. (2) Endowment Funds. Endowment funds are those investments and other gifts accepted by the unit. the capital sum or property being held in perpetuity and the income only being available for charitable use. (3) Restricted Funds. These are funds that can only be used for particu]ar restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of th¢ nature and purpose of each fund is to be included in the notes to the accounts. Herita e Assets. In the course of the unit's history, the charity may have acquired gifts, Memorabili￿ regall￿ silverware. antiques and other historical artefacts in the course of distinguished military service in service of the Crown. The value of these picces is in largc part derived from their close &ssociation with Regimentsl history which precludes the of conventional valuation techniques being applied. Whilst the objecls of the charity do not specifically include preservation and conservation, the pieces represent an essential element of celebrating the unit's history and foster esprit-de-corps. Consequently the Managing Trustee considers the charity to hold heritage assets both for functional use and as an element of national history on behalf of the nation. Heritage assets acquired prior to l Apr 06 are therefore not capitalised on the balance sheet but a description of those &ssets is disclosed as part of the notes to the accounts. Heritage assets acquired after l Apr 06 where the purchase price is known and which exceed £500.00 are included in the balance sheet at acquisition value but are not depreciated. Other Costs. Other costs are those costs not incurred in the undertaking of charitable activity in furtherance of the objects of the charity, i.e. the provision of facilities. recreational progrdmmes or activities in furtherance of military efficiency. They are also costs incurred in the making of grdnts and donations. in the costs of generating funds: i.e. the costs incurred in trading or fundraising undertaken by the charity, or in governance costs. Grants Mad¢. (if totsl grdnts are over 50/• of the charity's iotsl expenditure). The ch￿lty made the following grants/donations: Grants to institutions Name of institutions Totsl number of ants iven Total amount of ants Sending Church Grantslgifts Annual grantslgifts to denominational Churches that provide the Arniy with theÉr Chaplaincy rsonnel. To support the various charities objectives in the UK and abroad. £10,929.27 Charity Donations: Veterans Chaplaincy Scotland Cowal Combined Services Club Who Dares Cares Alabare General Synod expenditure £1.500.00 Annual contribution to Synod (The Archbishops, Council) [for the years 2023 and 2024 Total £20,758.00 ts to institutions £33.187.27 Grants to individuals Purw)se Total number of iven Total amount of ants None Related P Transactions & Remuneration and Ex nses -whilst the charity h&8 a close working relationship with the Arniy, there are no transactions with the Arn]y rfhich require disclosure under SORP 2005. The only transactions made by the charity in favour of the unit are wholly attributable to the charitable activities of furthering military eificiency. The Managing Trustee is an officer or equivalent and fulfils the role as trustee in accordance with the applicable laws and regulations. No expenses have been paid to the trustee. In the eveni that expenses have been paid to the trustee these are disclosed under the Managing Trustee's comments. sis of C ital Pro Fixtures, fittings & equipment Motor vehicles Total Balance b/f Purchases Sales & W/Os reciation Balance c/f Total Value of Investments b Cale Value £ in value market value atbe innin ear Add additions to investments at cost investments Less dis sals at c in value investments sold Ad(V(deduct) net gainl(loss) on revaluation (gainAoss at end of accountin rio(Vaudit value market value 0.00 urchased at end of ear 0.00 Breakdown of Market Values at Year End GPFI Unrestricted Value £ Restricted Endowment Total value Value £ Income durin ear Value £ Value £ Value £ Investment properties Investments listed on a recognised stock exchan Investments held in unit trusts or other collective investment schemes Investments in subsidiary or connected undertakin s and com anies Securities not listed on a recognised Stock Exchan Cash held as part of the investment ortfolio Other investments 0.00 0.00 0.00 0.00 0.00 Total List of Debtors Debtor Date of Debt Amount None Total * There are no amounts falling due after more than one year (delete as appropriate). 0.00 List of Creditors Creditor Date of Credit Amount None Total * There are no amounts falling due after mor¢ than one year (delete as appropriate). 0.00 Paid Em ear£ ear£ Gross wa Em er's National Insurance Pension Contributions es Total staff costs 0.00 Give the number of employees who were engaged in each of the followin activities: ear ear Costs of eneratin Charitable activities Other funds Total 0.00 0.00 No individual employee received a salary of over £60000.00 Governance Costs This ear£ 0.00 Last ear£ Audit or ind ndent examination fee 10. RestrICted￿ndOWrnCnt Funds Give details of the movements of the individual fimds Summ￿Sed in the restricted and endowment column of the Statements of Financial Activities (SOFA). Fund Name Fund B81 BIF Incoming Resources for Outgoing Resources foT Transfers Gains and Fund Bal CIF 0.00 0.00 0.00 0.00 A brief explanation as to the nature and PUTtx)se of the charity's Restricted Funds is to be provided. Narne of Restricted Fund None se of fund NIA Herita e Assets. Heritage assets that are owned by the charity but purchasedlacquired prior to l Apr 06 are not included in the charity's capital property value (see note l.j). A list/description of these assets is klow: None held 12. Declarations All of the charity's commitments are provided for in the accounts. No guarantees have been given to third parties. The charity b&8 not received any loans that are outstanding at the year-end and secured on assets. The charity has not grdnted any loans to institutions or companies connected with the charity. Ihe charity did not make any ex-gratia payments during the year. Sufficient resources are held in an appropriate forn] to enable each fi]nd io be applied in accordance the restrictions imwsed. The financial activities, assets and liabilities of all the charity's branches or sections have been included. The trustees have not changed the year end date or the length of the charity's financial year. (if there are deS1￿]ated funds the reason for deSi￿tiOn and wh¢n each designated fund is intended to be used by is to k stated in the Managing Trustee report). All the charity's operations are continuing operations and there were no operdtions discontinued or acquired during the year. No funds (unrestricted. desi￿ted. restricted or endowment) are in deficit at the balance sheet date. The charity has no intangible ass¢ts. There were no inter-fund loans outstanding at the balance sheet date. None of the charity's functional fixed assets have been re-valued during the year and the charity does not have a policy of revaluation of these assets. The charity has no subsidiary companies. The charity has no materia] fixed assets which have not been capitslised and included in the balance sheet. No internal transfers have occurred out of restrict¢d/endowment funds. In the event that a transfer has taken place, full details of the reason for the transfer are disclosed in the Managing Trustee's comments. All investments held are investment assets in the UK unless otherwise stated. Note: Where any of the declarations are not correct they are to be crossed out and details provided in the Managing Tn￿teeS commcnts. Additional commcnts: Signature Name Revd Amy Walters Date: IZu-+¥L I Account Holder Managing Trustee's Annual Report gnd Comments: Unit: CHAPS(A) Address: Zone 2Z, Second Floor, Blenheim Building, Marlborough LAnes, Andover SP I18HT Charity name and Charity Commission/Regulator registered number: Garrison Church Plate Fund; 1133021 Ikscription of the charity's trusts This should include: Details, including date if known of the clwity's governing document {e.g. trust deed, will, constitution etc); and A brief explanation of the charity's objects. Where applicable, you may choose to give details of any specific investment p)wers of the cbarity. Governing Document (e.g. Tn￿t Dee Constitution Trust d¢¢d dated 26 Oct 2(K)9 Objects of the Charity The promotion of the efficiency of the Arn]ed Forces of the Crown by provision and support of facilities and activities for the efficiency and well - bcin of service rsonnel. Explain briefly how ttustees are elected or appK)inted and details of any induction and trustee training attended. Trustee selection method Trustees are selected from both the Military and Civilian Community to ensure that there is a sufficient mix of denominations represented on the Board. Trustee induction and training Details of trustee selection are held in the governing document. In November 2013 the fund was taken over as a service fund and from this date full SPS requirements for the induction of new tr￿SteeS is met. Explain about what the charity is trying to do and how it is going about it. You are only required to provide a brief summary of the main activities and achievements of the charity during the year in relation to its objects. Summary of main activities in relation to the Charity's objects The Garrison Church Plate Fund {GCPF) exists as the central clearing fund for collections from all Army Churches less Roman Catholic (who have their own Funds). The GCPF does not hold investments and. where possible, funds are used to benefit charities at both local and international level. In additio￿ the GCPF, where wssible, provides funds to Christian organisations to assist with training of clergy, which benefjts the Tri Services in the recruitment of Padres. 10 Summary of main achievements of the Charity during the year The fund made donations to four different charities over the course of the year, the beneficiaries all of which were nominated by ow donor churches or the Board of Trustees. There is a shortage of incoming funds caused by sevetal factors: There have not been regular services at all Garrison churches, and attendance at regular services has also declined. The continuing 'cost of living, crisis is affecting the amount of surplus income that people have available to donale. Grdnts were issued to the 3 sending churches for 2024, along with the deferred grant to one of the sending churches for 2023. The full Arn]y portion of the annual Armed Forces Ap￿rtIonrnent to the General Sjmod was paid this year, alon with the deferred ent for 2023. Provide a brief review of the financial position of the charity. This should include the principal types of income. Financial Review The principal income to the fund is from Military Churches collections ,with some smaller donations made by individuals and groups associated with the tK)th civilian and military communities. The primary purpose of the fund is the onward statTing of donations. There are no investments held by the Fund. All funds available are distributed by the Board of Trustees. The Managing Trustee should give in their rewrt a description of the following policies: For the selection of investments for the charity. For deterniining the level of income reserves held. stating and explaining the level of reserves held. Where grants are made by the CTr￿1ty, the selection of individuals and institutions who are to receive grants out of the assets of the charity. Financial reserves A working reserve of £ l 0.000 is held to cover quarterly Genernl Synod ents. All other funds are distributed as rthe overnin document. Investments selection policy and perforn]ance of those investments. No investments held Provide the name of all trustee￿the Mana8in8 Trustee(s) during the repK)rt year. Managing Trustee's nameltrustees. names Er oificio trustees: The Chaplatn General - Revd Canon Michael David Parker KHC (Managing TTh￿tee): The Deputy Chaplain General - Revd David Barrett KHC illl 5 Jan 25.. Revd Antony Feltham-white OBE KHC from 6 Jan 25. Elected trustees: Lady Sarah Diana Rowena Perceval Gooch; The Rt Hon Sir David tAtham' Revd Timothy Clarke-wood. Revd Dr James Francis MBE till J Dec 24,. Ven Canon Sie hen John Herbert Dunwood om 2 Dec 24. Serious Incidents None Public Benefit Statement This fund provides public benefit by assisting service personn¢l in the effective perfom]ance of their roles within the Arnied Forces of the Crown. It does this by Providing and supp)rting facilities and social activities. The fund promotes the efficiency of the Anned Forces of the Crown by enhancing the British Army's capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. (I confirni that I have pald due rcgard to the Charity Commission of England and Wales's guidance on public benefit when deciding what activity the charity should undertake.) Additional comments (include any declarations which were not correct (Pg 819)): Desi at￿ funds. The sum of £1 0.000 is held in designated funds as a working reserve (see financial reserves policy). Signatur¢ Name Revd M Parker Ite: A m•A¢J( Appointment Cha lain General 12 ternAI Audlt Bo*rd Report Garriwn Church Plate Fund A¢eonJts Year Ended 31 January 2025 purpose of my iiilernal awJiL l am satisfied thai pro￿ IKth ofaccouzrt bavc been kept that the final accounts give a In￿ and fair view of the rcsults of transadions over the period and of thc stste ofthe Fund's atTairs a5 at the datc of th balance sheeL l am 5atisficd that cash and bank balances and stocks on hand h&ve been woperly checked at prescri￿ intervals and Iliat adequate I Imve sigtKd the original books of xcount aNI the origiDal TrKords I have ¢he¢ked. I Iwve made followiDg observation whild ewing out & intcrnal a￿lIL Be CHAPS- GARRISON CHURCH PLATE FUND S02 SPS- Independent Examinerfs Report on the Accounts, and Comments Direction 1: Check whether the charity is eligible to have an independent examination. I've used the guidanGe summary at Annex C to Chapter 21 of ACSO 3354 to ensure independent examination by the ComdlS02 SPS is authorised. Direction 2: Check for any confiict of Interest that prevents the examiner from carrying out their independent examination. I declare that I have not acted as IA or had any other involvement in the day to day running of a service fund (e.g.. in a previous assignment) within the last three years. Direction 3: Record your independent examination. A record of associated documents used for this audit is being stored along with the report and accounts. Direction 4: Plan your independent examination. As the examiner l obtained the relevant constitution, objectives, organisational structure. the funds managed, its activities and accounting records and systems prior to conducting my examination. Direction 5: Check that accounting records are kept to the to the required standard. As the examiner I satisfied myself that all relevant P￿ON+lA8 397 accounting records and subsidiary books are maintained and up to date. including an examination of transactions carried within the fund during the fund's last G1 audit. I have checked that the 6-monthly Fmrrrustee intemal financial controls checklist (British Amiy) was completed (see Annex B to Chapter 2 of these regulations). Direction 6: Check that the accounts are consistent with the accounting record. As the IE l examined the final accounts to ascertain if they revealed any unusual items, unexpected fluctuations or inconsistencies. Direction 7: Check that the Charity is operated in line with the accrual's basis of accounting. The accounts are prepared on an accrual's basis. and the relevant checks have been made to confirm that the charity accounting cornplies with the accrual's method of accounting. Wherever deviakn'on may exist, guidan￿ was provided to the MT and are recorded within this report. Direction 8. Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of funds held and in the preparation of the accounts. I have checked: The general accounting policies of the service fvnd have been agreed with the Charity Commission and are listed in the AF N1514. Any significant income expectations listed in the Managing Trustee's Financial Reviews in previous accounting periods are noted and their conts'nued receipt considered against future planned expenditure where appropriate. I checked that separate funds of the charity have been correctly accounted for and reported correctly in the accounts. I checked to ensure that no material breach of trust has taken place in the use of charitable funds in the reporting period e.g., use of monies in a restricted fund for a purpose outside of the restricts'on. Direction 9. The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, rf the accounts are prepared on an accrual's basis, check whether the trustees have assessed the charity's position as a going concern when approving the accounts. The IE should consider rf the seNice fund remains viable for future accounting periods. Consider the worth of the service fund over the periods of previous AF N1514s - Consider if the worth of the fund reduced over an extended period. I've considered the worth of the Servi￿ fund over the periods of previous AF N1514s and assessed rf the worth of the fund reducing over an extended period. Debtors and Creditors have been examined and guidance provided to FM where necessary. 10. Direction 10. Check the forni and content of the account. I have: The service fund accounts and AF N1514 complies with SORP and the minimum accounting standard required (SOFA, balance Sheet and completed notes to the accounts). Checked for the correct completion of the AF N1514. 11. Direction 11. Direction 11 directs independent examiners to identify items from the analytlcal revlew of the accounts that need to be followed up for further explanation or evidence. Any follow up action or request for further explanation can be found at paragraph 13 below. 12. Direction 12.1 have compared the trustees, annual report with the Accounts. Comments 13. The IA comments are noted. I have the following comments, some of which requires action: No comments. Date: 20 CLT IS Independent Examiner's Signature Name: Maj S Kamble AGqSPS) Appointment: S02 SPS HQ SE