2020-10-31-accounts - Raf Odiham Officers' Mess

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	RAF Odiham Officers' Mess	RAF Odiham Officers' Mess	RAF Odiham Officers' Mess	Charity No	1133203
		Annual accounts for theperiod
	Period start date	01 Nov 2019	To	Period end date	31 Oct 2020

Section A		Statement of Financial Activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items (Note 7) S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Transfers between funds Other recognised gains/(losses): Gains and (losses) on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03			Total funds	Prior year funds £ F05
					£
					F04

		66,064	-	-	66,064	66,694
		31,794	-	-	31,794	88,002
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		97,858	-	-	97,858	154,696


		-	-	-	-	-
		87,215	-	-	87,215	158,744
		-	-	-	-	-
		-	-	-	-	-
		87,215	-	-	87,215	158,744

		10,643	-	-	10,643	(4,048)

		(208)	-	-	(208)	628

		10,435	-	-	10,435	(3,420)

		-	-	-	-	-

		-	-	-	-	-


		-	-	-	-	-
		-	-	-	-	-
		10,435	-	-	10,435	(3,420)

					-
		174,685	-	20,487	195,172	198,592
		185,120	-	20,487	205,607	195,172

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

Page 1 of 50

Section B			Balance Sheet	Balance Sheet	Balance Sheet
RAF Odiham Officers' Mess at 31 Oct 2020 Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stock (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) Cash at bank and in hand (Note 20) *Total current liabilities* *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Designated funds Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	Guidanc e Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B09x B12 B12 B13 B14 B15 B16 B17 B18 B19d B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year	Total last year £ F05
					£
					F04
		-	-	-	-	-
		148,798	-	-	148,798	148,341
		-	-	-	-	-
		128	-	20,487	20,615	20,823
		148,926	-	20,487	169,413	169,164


		4,825	-	-	4,825	4,409
		9,759	-	-	9,759	31,000
		-	-	-	-	-
		34,722	-	-	34,722	4,505
		49,306	-	-	49,306	39,914

		13,112	-	-	13,112	13,906
		-	-	-	-	-

		13,112	-	-	13,112	13,906

		36,194	-	-	36,194	26,008

		185,120	-	20,487	205,607	195,172

		-	-	-	-	-
		-	-	-	-	-

		185,120	-	20,487	205,607	195,172


				20,487	20,487	20,487
			-		-	-
		-			-	-
		185,120			185,120	174,685
		-			-	-
		185,120	-	20,487	205,607	195,172

		Signature			Date of approval dd/mm/yyyy
		Original Signed			03/11/2021
		Gp Capt D McGurk

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section C Statement of Cash Flows

RAF Odiham Officers' Mess Year to 31 Oct 2020

Net movement in fundsgenerated from operations		10,435
Depreciation in the year Disposal of Fixed Assets Revaluation of Fixed Assets Movement in Stocks/Inventories Movement in Debtors/Receivables Movement in Creditors/Payables	- - - (416) 21,241 (794)
Net movement in assets and liabilities		20,031

Net cashgenerated from operations		30,466
Investing Activities Investment in Fixed Assets Changes in Investments	(457) 208
Total for Investing Activities		(249)
Financing Activities Repayment of Loans	-
Total for Financing Activities		-

Total movement in Cash at bank and in hand		30,217

Cash at bank and in hand B/fwd 01 Nov 2019		4,505

Cash at bank and in hand C/Fwd 31 Oct 2020		34,722

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their

l accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
l and with the Charities Act 2011.

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

Yes

-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:

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 charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*N/A*
	*N/A*
	*N/A*

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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 -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
----- End of picture text -----*

----- Start of picture text -----
(i) the nature of the change in accounting policy; N/A
(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
N/A
periods before those presented, 3.44 FRS 102 SORP.
----- End of picture text -----

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:

----- Start of picture text -----
(i) the nature of any changes; N/A
(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 -----

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Section D

Notes to the accounts

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the prior period error; N/A
(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 -----*

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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 None 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 - -

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

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 Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D

Notes to the accounts

Note 2	Accounting Policies
This standard list of accounting policies has been applied by the charity except for those identified, "No" or "N/a". Where a different or
	additional policy has been adopted then this is detailed in the box below.
2.1 INCOME
Recognition of income	These are included in the Statement of Financial Activities	Yes
	▪ the charity becomes entitled to the resources;
	▪ it is more likely than not that the trustees will receive the resources; and
	▪ the monetary value can be measured with sufficient reliability.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required	Yes
	or permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition	Yes
	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	N/A
	grant of probate, the executors have established that there are sufficient assets in the estate
	and any conditions attached to the legacy are either within the control of the charity or have
	been met.
Government grants	The charity has received government grants in the reporting period	No
Tax reclaims on donations and	Gift Aid receivable is included in income when there is a valid declaration from the donor.	N/A
gifts	Any Gift Aid amount recovered on a donation is considered to be part of that gift and 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	N/A
performance related grants	or met the performance related conditions.
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be	N/A
	exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the	N/A
	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 of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the	N/A
	expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from
	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 other trading 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 resources when receivable.

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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cont...

Section C

Notes to the accounts

	Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
	receivable
Donated services and	Donated services and facilities are included in the SOFA when received at the value of the gift	N/A
facilities	to 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	N/A
	an 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 trustees’ annual report.	N/A
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	Yes
	are 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	N/A
claims	are 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	Yes
	gain 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	Yes
	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	N/A
conditions	service 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.

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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cont...

Section C Notes to the accounts

Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes
Deferred income	No material item of deferred income has been included in the accounts	Yes
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	N/A
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at	Yes
	the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph	Yes
	10.7 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 zero	Yes
by charity
	They are valued at cost.	No
	The depreciation rates and methods used are disclosed in note 14.	No
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical	No
	substance but are identifiable and are controlled by the charity through custody or legal
	rights. The amortisation rates and methods used are disclosed in note 15.
	They are valued at cost.	N/A
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,	No
	technological, geophysical or environmental qualities that are held and maintained principally
	for their contribution to knowledge and culture. The depreciation rates and methods used as
	disclosed in note 16.
	They are valued at cost.	N/A
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are valued at	Yes
	initially at cost and subsequently at fair value (their market value) at the year end. The same
	treatment is applied to unlisted investments unless fair value cannot be measured reliably in
	which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a	Yes
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net	Yes
	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable	Yes
	value 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	Yes
	contract.

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Section C

Notes to the accounts

cont...

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at 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

Yes

Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and N/A cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to 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 Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D Notes to the accounts (cont)

Note 3 Analysis of income

Analysis	Unrestricted funds Restricted income funds Endowment funds £ £ £	Unrestricted funds Restricted income funds Endowment funds £ £ £	Unrestricted funds Restricted income funds Endowment funds £ £ £	Total funds	Prior year funds £
				£
Donations andgifts	-	-	-	-	-
Gift Aid	-	-	-	-	-
Legacies	-	-	-	-	-
Generalgrants provided by government/other charities	-	-	-	-	-
Membership subscriptions and sponsorships which are in substance donations	66,064	-	-	66,064	66,694
Donatedgoods,facilities and services	-	-	-	-	-
Other donations and legacies	-	-	-	-	-
Total	66,064	-	-	66,064	66,694

Bar Income	15,748	-	-	15,748	32,463
Function Income	15,798	-	-	15,798	54,918
Refreshment income	132	-	-	132	621
Sundry Income	116	-	-	116	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	31,794	-	-	31,794	88,002

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Interest income	-	-	-	-	-
Dividend income	-	-	-	-	-
Rental and leasingincome	-	-	-	-	-
Other investment income	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual property rights	-	-	-	-	-
Other - Other Income	-	-	-	-	-
Total E	-	-	-	-	-

	97,858	-	-	97,858	154,696

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D Notes to the accounts (cont) Other information: All income in the prior year was unrestricted except for: (please provide description and amounts) Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
*N/A*	-	-
	-	-
	-	-
	-	-
Total	-	-

Please give details of other forms of government assistance from which the charity has directly benefited.

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

----- Start of picture text -----
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
----- End of picture text -----

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Section D Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds £ £ £	Unrestricted funds Restricted income funds Endowment funds £ £ £	Unrestricted funds Restricted income funds Endowment funds £ £ £	Total funds	Prior year funds £
				£
Incurred seekingdonations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-
Operating membership schemes and social	-	-	-	-	-
Staging fundraising events	-	-	-	-	-
Fudraising agents	-	-	-	-	-
Operating charity shops	-	-	-	-	-
Operating a trading company-non-charitable	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities	-	-	-		-
Investment management costs:	-	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs, maintenance	-	-	-	-	-
	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
Total expenditure on raising funds	-	-	-	-	-

AccountingServices	132	-	-	132	-
Administration	1,225	-	-	1,225	1,050
Bad Debts Written Off	-	-	-	-	1,169
Bar	19,735	-	-	19,735	34,689
Functions	33,190	-	-	33,190	94,150
Garden Maintenance	379	-	-	379	-
Grants made	2,067	-	-	2,067	4,100
Independent Examination	630	-	-	630	550
Insurance	541	-	-	541	671
Maintenance	5,966	-	-	5,966	5,658
Major Refurbishment	13,010	-	-	13,010	-
Newspapers	2,736	-	-	2,736	5,900
PerformingRights	922	-	-	922	1,076
Prior Year Adjustment	(197)	-	-	(197)	-
Refreshments	6,708	-	-	6,708	8,794
Sundry	-	-	-	-	650
TV Licences and Subscriptions	171	-	-	171	287
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total expenditure on charitable activities	87,215	-	-	87,215	158,744

Extraordinaryitems	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total separate material item of expense	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
ITURE Total other expenditure	-	-	-	-	-

	87,215	-	-	87,215	158,744

Other information:

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

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Section D Notes to the accounts (cont)

Analysis of expenditure on charitable activities

Activity or programme	Activity	Activities £	Grant £	Support £	Total this £	*Total prior* £
*Activity 1*		-	-	-	-	-
*Activity 2*		-	-	-	-	-
*Activity 3*		-	-	-	-	-
*Activity 4*		-	-	-	-	-
*Activity 5*		-	-	-	-	-
*Other*		-	-	-	-	-
	Total	-	-	-	-	-

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section D Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	-	-

	-	-
-		-
	-	-

	-	-
Total extraordinary items	-	-

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Section D Notes to the accounts (cont)

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
	No					-	-
	Yes					-	-
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
Total		-	-	-	-	-	-

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 discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section D Notes to the accounts (cont)

Note 9 Support Costs

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

Support cost (examples)	Raising funds £	Furthering Objectives £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Costs have been apportioned on a basis designed to reflect the use of the resource.

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Section D Notes to the accounts (cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of 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).*
	This year £	Last year £
Independent examiner’s fees	630	550
Assurance services other than audit or independent examination	-	-
Tax advisory fees	-	-
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	132	-

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Section D Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Please provide details of expenditure on staff working for 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

True

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

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Section D Notes to the accounts (cont)

11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)

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

The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

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Section D Notes to the accounts (cont)

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

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

Amount of contributions recognised in the SOFA as an expense £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

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 plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

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

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

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Section D Notes to the accounts (cont)

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.

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

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
	£	£	£	£
Station Charities	2,067	-	-	2,067
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
*Total*	2,067	-	-	2,067

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

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in No 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.

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total Grants Paid* *Other unanalysed grants* *Total grants to institutions in reporting period*		-
		-
		-

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Section D Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	148,341	148,341
-	-	-	457	457
-	-	-		-
-	-	-	-	-
-	-	-	-	-
-	-	-	148,798	148,798

14.2 Depreciation and impairments

SL	SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-		-	-
-	-		-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	148,341	148,341
-	-	-	148,798	148,798

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Section D Notes to the accounts (cont)

14.4 Impairment

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

14.5 Revaluation

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

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

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

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section D Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

15.1 Cost or valuation
At beginning of the year Additions Disposals Revaluations Transfers * At end of the year	Research & development £	Patents and trademarks £	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.3 Net book value

Nat book value at the beginning of the year - - - - Net book value at the end of the year - - - -

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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15.5 Impairment

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

15.6 Revaluation

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

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

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

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Section D Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

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16.5 Impairment

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

16.6 Revaluation

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

the effective date of the revaluation

the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

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

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

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16.9 Five year summary of heritage assets transactions

	2020	2019	2018	2017	2016
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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Section D Notes to the accounts (cont)

Note 17 Investment assets

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

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

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
20,823	-	-	-	-	20,823
-	-	-	-	-	-
	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
(208)	-	-	-	-	(208)
20,615	-	-	-	-	20,615

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Investment properties Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments Cash & cash equivalents Other investments Total
	Fair value at year end	Cost less impairment
	£	£
	20,615	-
	-	-
	-	-
	-	-
	-	-
	20,615	-
	20,615

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

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims

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17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the 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 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 and conditions relating to its pledge.

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Section D Notes to the accounts (cont)

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.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	4,409	-	-	-
-	416	-	-	-
-	-	-	-	-
-	-	-	-	-
-	4,825	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	4,825	-	-	-
-	4,409	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

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Section D Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	9,759	22,840
	-	7,800
	-	360
	9,759	31,000

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)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
9,433	13,906	-	-
3,679	-	-	-
-	-	-	-
13,112	13,906	-	-

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* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

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 has a liability of uncertain timing or amount.

----- Start of picture text -----
21.1 Please provide:
- a brief description of any obligations on the
balance sheet and the expected amount and timing
of resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
----- End of picture text -----

21.2 Movements in recognised provisions and funding commitment during theperiod This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	21.2 Movements in recognised provisions and funding commitment during theperiod This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	21.2 Movements in recognised provisions and funding commitment during theperiod This year Last year £ £ - - - - - - - - - - Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period
	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and 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 any amounts designated and the likely timing of that expenditure.

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Section D Notes to the accounts (cont)

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

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.1 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section D Notes to the accounts (cont)

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.

of their existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect £
Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes.	20,487

23.2 Contingent assets

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

probable
Description of item	Estimate of financial effect £

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

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Section D Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Cash Floats Other Cash at bank Total Short term cash investments (less than 3 months maturity date) Short term deposits	Thisyear	Lastyear
	£	£
	-	-
	-	-
	34,722	4,505
	-	-
	-	-
	34,722	4,505

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Section D Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

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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.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section D Notes to the accounts

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	20,487	-	-	-	-	20,487
Unrestricted Funds	UR	General funds from dayto dayoperations	174,685	97,858	(87,215)	-	(208)	185,120
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			195,172	97,858	(87,215)	-	(208)	205,607

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Section D Notes to the accounts

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	20,487	-	-	-	-	20,487
Unrestricted Funds	UR	General funds from dayto dayoperations	178,105	154,696	(158,744)	-	628	174,685
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			198,592	154,696	(158,744)	-	628	195,172

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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, legalpower for its conversion	Amount
Between unrestricted and restricted funds	*None*
Between endowment and restricted funds	*None*
Between endowment and unrestricted funds	*None*

27.4 Designated funds

Planned use Purpose of the designation Amount

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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

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

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

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	This year					Last year
	Remuneration	Pension contribution	Redundancy (including loss of office)/ ex gratia	Other	TOTAL	TOTAL
	£	£	£	£	£	£
					-	-
					-	-
					-	-
					-	-
*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*
	N/A
	N/A

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)		FALSE

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

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

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

Page 48 of 50

Section D Notes to the accounts (cont)

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*
There have been no related party transactions in the reporting period (True or False)						FALSE

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period	Total
			£	£	£	£	£
							-
							-
							-
							-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

Page 49 of 50

Section D Notes to the accounts (cont)

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.

It should be noted that during this financial year the global COVID-19 pandemic had caused most large activities and functions to be cancelled. This is consequently reflected in the figures reported, particularly in the Statement of Financial Activities (SOFA).

RAF Odiham Officers' Mess Year Ending 31 Oct 2020

Page 50 of 50

Trustee’s Annual Report for the period

Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod	Trustee’s Annual Report for theperiod
From	Period start date			To	Period end date
	Day 1	Month Nov	Year 2019		Day 31	Month Oct	Year 2020

Reference and Administration Details

Charity name Royal Air Force Odiham Officers’ Mess

Other names charity is known by Registered charity number (if any) 1133203

Charity's principal address

Officers’ Mess Royal Air Force Odiham Hook Postcode RG29 1QT

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
1	N Knight	Station Commander	Up to 26thAugust 2021	Appointment of Station Commanders is controlled by the Royal Air Force Personnel Management Agency (See Trustee Selection Methods Below)
2	D McGurk	Station Commander	From 27thAugust 2021

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of advisor Name Address

Name of chief executive or names of senior staff members (Optional information)

Sqn Ldr Chris Hilliker, President of the Mess Committee Sqn Ldr Henry Leese, President of the Mess Committee

Structure, governance and management

Description of the charity’s trusts

Type of governing document[Constitution ]

(eg. trust deed, constitution) How the charity is constituted[Unincorporated Association ]

(eg. trust, association, company)

The Station Commander at Royal Air Force Odiham is appointed as ex-officio Trustee of all Service Funds at Royal Air Force Odiham. Appointment of Station Commanders is controlled by the Royal Air Force Personnel Management Agency, currently based at Headquarters Air Command, Royal Air Force High Wycombe.

Trustee selection methods

(eg. Appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Policies and procedures adopted for the induction and training of trustees.
The charity’s organisational structure and any wider network with which the charity works.
Relationship with any related parties.
Trustees’ consideration of major risks and the system and procedures to manage them.

The Trustee delegates the day to day management and control of the Officers’ Mess together with the authority for the disbursement of grants and loans to a management committee chaired by the President of the Mess Committee who is appointed by the Trustee and its members who are appointed by the membership of the Mess; however, all management decisions, acquisitions and expenditure are subject to the Trustee’s approval by signature in the minute book.

The Trustee confirms that suitable accounting policies have been used and applied consistently, with reasonable and prudent judgements and estimates having been made in the preparation of the financial statements for the year ended 31 October 2019. The Trustee also confirms that applicable accounting standards have been followed and that the financial statements have been prepared on a going concern basis.

As Trustee of all Service Funds at Royal Air Force Odiham, the Station Commander also has responsibility for two other registered charities, namely the Royal Air Force Odiham WOs’ & SNCOs’ Mess and the RAF Odiham Swimming Pool; and also, the Royal Air Force Odiham Junior Ranks Welfare Fund. Each charity follows applicable Accounting Standards in the United Kingdom, the Statement of Recommended Practice (SORP) ‘Accounting & Reporting by Charities’ issued in 2005, the Charities Act 2006 and the Royal Air Force Air Publication 3223 (Administration and Accounting for Service Funds). A single centralised accounting system known as the Service Funds Accounting Section (SFAS) is set up to hold and maintain all accounting records of each individual charity and to provide management information and accounting services to all Service Funds, clubs and activities on the station. SFAS is under the direct control of an Officer Commanding Accounts Flight (OC Accounts Flight). The centralized accounting system requires the establishment of combined cash and bank accounts under the control of the OC Accounts Flight. Whilst the cash and bank accounts are common to all funds, the use of the SAGE Line 50 Financial Controller computerised accounting package (SAGE) allows a fund's transactions to be separately identified, and each fund's share of the central cash and bank balances can readily be established by reference to the appropriate fund control account in the nominal ledger. In support of the combined cash and bank account the SAGE system provides separate ledger and purchases books in which transactions are recorded for each fund. The SAGE system also provides an inter-fund transfer journal to record settlement of inter-fund transactions. A recent introduction of a contractor, Sodexo, has seen a handover of responsibility for the production of mess bills and Function costing for the Officers' and WOs’ & SNCOs' Messes, with the SFAS having overall oversight and accounting responsibility.

The Mess Committee

The Committee is responsible for the day-to-day management of the Mess. It is chaired by the President of the Mess Committee and has the following Members:

Deputy President	House (Property) Member
Mess Secretary	Deputy House (Property) Member
Deputy Secretary	Gardens Member
EntertainmentsMember	Deputy GardensMember

Deputy Entertainments Members Wines / Bar Member Living-In Members Representatives Deputy Wines / Bar Member Messing Member Treasurer

In addition, the Mess Manager and Service Funds Advisor attend committee meetings in an advisory capacity.

Committee meetings take place each month. The budget for the next financial year is set in October by the Committee for approval by the Mess Members at an Annual General Meeting. The Annual General Meeting receives the Annual Audited Accounts of the Mess and ratifies any committee appointments.

Minutes are taken at each Committee and General meeting and retained.

Statement of Risk

The Trustee has continued a programme of work to identify procedures to mitigate risk and to minimise potential impact should risks materialise. A Service Funds Internal Audit Board is also convened at the start of each financial year to carry out an internal arithmetical and management audit of the charity.

Objectives and activities

Summary of the objects of
the charity set out in its
governing document
Summary of the main
activities in relation to these
objects
Summary of the main
activities undertaken for the
public benefit in relation to
these objects(include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public benefit)

The object of the Royal Air Force Odiham Officers’ Mess is:
‘The promotion of efficiency of the armed forces of the Crown by the
provision and support of facilities and activities for the efficiency and
well-being of Service personnel’.
This object presents the Trustee with wide powers, enabling them to provide
charitable assistance to all elements of the Royal Air Force Community.
The Royal Air Force Odiham Officers’ Mess has 3 aims set by the Trustee:
i.
Encourage esprit de corps by enabling serving Mess members to
mix together in both a formal dining situations and informal social activities
so as to help keep service traditions alive and encourage the well-being of
the mess community.
ii.
Encouraging, supporting and facilitating the development of sport to
raise standards and to promote the link to fitness, teamwork and personal
development through sporting activity and opportunities.
iii.
Supporting facilities and capital projects to enable the best possible
provision for the Royal Air Force Odiham Community.

Details of the Fund’s objectives and activities are grouped together within the
appropriate aims and details of the scope of each activity are given in the
‘Achievements & Performance’ section.

This Fund derives public benefit as it assists in providing Royal Air Force
personnel with the necessary skills to carry out the Royal Air Force contribution
to the Defence of the United Kingdom and its interests.
Service Funds are established for the benefit of Service personnel to promote
military efficiency which underpins esprit de corps and team working, and they
help to encourage personnel to develop the character, spirit and attitude to face
challenges and danger associated with military service.
As a 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 their country and that of its public, at all times

The above statement has been agreed by RAF Air Command HQ Service Funds staff and the Charity Commission. Through instruction supplied by Air Command staff, the trustee has paid due regard to the guidance issued by the Charity Commission on public benefit.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

Policy on grant making
Policy programme related investment
Contribution made by Volunteers

Grants are made by agreement of the Mess membership through voting at an AGM or EGM.

Policy programme with regard to investment is commented upon in ‘Further financial review details’.

All members of the Mess Committee are volunteers, except for the Mess Manager and Service Funds Advisor, both of whom are mandated by virtue of their postings to carry out those duties, the Mess Committee is comprised of volunteers. As such, activities including entertainments, functions and identifying improvements to the Mess are reliant upon the work of volunteers.

Achievements and performance

Summary of the main achievements of the charity during the year

The operating brief for the Royal Air Force Odiham Officers’ Mess was firstly to fund, from available investment income, bar profits and members subscription expenditure on the core items of formal functions, sport, support to certain charities and administrative costs. A limited amount of the balance is applied to current community support needs. The achievement of this operating brief is outlined in the following analysis of income and activities.

Mess Activities

The Mess arranged a total of 2 formal functions, (2 Service Dining-In or Dinner nights including Burns night and a Christmas Draw) for the benefit of Mess Members in order to meet the aim of promoting esprit de corps. Additionally, the Mess held numerous informal functions and activities for the collective benefit of the membership some being Virtually due the Covid-19 pandemic, which significantly reduced the number of functions (formal and informal) held.

Mess Subscriptions

As part of the financial planning process the Mess Committee seeks the agreement of the membership in setting the level of subscriptions in the relevant membership categories. These subscriptions help to subsidise the formal functions, meet operating and maintenance costs as well as enabling the Mess to fund its grant giving activities. The level of subscriptions had not been reviewed in some time and was therefore increased this Financial Year. The level of subscriptions has been set at £0.85 per day for full members, in response to previous years where the level of subscriptions has fluctuated which had had an impact on income generation for the Mess, sometimes limiting the expected income. The Mess subscriptions are monitored by the Mess Treasurer and can be reviewed at any point during the year, along with advice from OC Accounts. However, the decision on what happens to the changing of Mess Subscriptions must be authorised by the Stn Cdr, PMC and voted upon by Mess Members. Subscriptions were not reduced due to Covid-19 for this FY.

Trading Activities

The Royal Air Force Odiham Officers’ Mess operates a bar as a primary purpose trading activity. An agreed Gross Profit Percentage is set by the Mess Committee for the year. Bar profits continue to be affected by the operational tempo of the unit and the number of personnel being deployed away, but dipped even further during the Covid-19 pandemic, where the bar was closed during the national lockdown (Mar-Jul 20). Furthermore, investments continued to yield modest returns until the pandemic struck forcing investments to drop

Achievements and performance

considerably.

Financial review

The Royal Air Force Odiham Officers’ Mess level of reserves for this Financial Brief statement of the Year has increased however there still continues to be cash flow issues arising charity’s policy on reserves from the contract with Sodexo. There have been late payments to the fund of the Income and Expenditure collected by Sodexo on the fund’s behalf. OC Accts continues to hasten this process where possible in an attempt to limit these issues. The cash reserve has had the opportunity to increase during the Covid19 pandemic due to much of the planned expenditure not spent.

Other than the aforementioned issue, the balance sheet shows that the fund has adequate working capital; the steady flow of bar income and members’ subscriptions is usually adequate for outgoings.

Additional to the reserves, the Mess has a Contingent Liability to the Royal Air Force Central Fund which currently stands at £20,487. This is the amount of money that would need to be returned to the Royal Air Force Central Fund should the unit ever close. As instructed by HQ Air Command, the contingent liability has been invested in an attempt to yield more profit than interest that it would receive from being held in a Bank Account. Should the Mess close in the future, it would need to confirm that the contingent liability can be withdrawn from the investment portfolio in order to to meet its Contingent Liability to the Royal Air Force Central Fund. Details of any funds materially No funds were materially in deficit. in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The charity’s principal sources of funds (including any fundraising).
How expenditure has supported the key objectives of the charity.
Investment policy and objectives including any ethical investment policy adopted.

Investments

To meet the over-riding need of regular ongoing specified annual income – increasing with inflation, the Royal Air Force Odiham Officers’ Mess investment strategy is to have a diversified portfolio across established UK equity and UK fixed interest markets with a bias towards equities that offer growth and yield. The Royal Air Force Odiham Officers’ Mess has a neutral ethical investment policy; by investing in St James place equity and bonds, the Trustees have no control or influence over stock selection. Due to the Covid-19 pandemic, the investments have dropped considerably.

Related Party Transactions

The Royal Air Force Odiham Officers’ Mess operates in conjunction with the Royal Air Force Odiham WOs’ & SNCOs’ Mess and the Royal Air Force Odiham Junior Ranks Welfare Fund. The Officers’ Mess also uses its Mess Bills payment collection system to reimburse the public purse for members’ lunch– time catering costs and replacement uniform requirements.

Other optional information

Declaration

The trustee declares that he has approved the trustee’s report above.

Signed on behalf of the charity’s trustee

Signature(s) Full name(s) Donal McGurk Position (eg secretary, chair, etc)[Station Commander & Trustee ] Date

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name RAF ODIHAM OFFICERS’ MESS	Charity Name RAF ODIHAM OFFICERS’ MESS	Charity Name RAF ODIHAM OFFICERS’ MESS

31STOctober 2020	Charity no (if any)	1133203

CC17A & TAR )

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

Responsibilities and As the Charity's Managing Trustee, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

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 matters have come to my attention in connection with the examination ( ~~other than that disclosed 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.

Electronically Signed: Original signed Date: 24.11.2021

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE qualification(s) or body

Oct 2018

IER

(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 .

Oct 2018

IER