Service Non Public Funds Final Accoun
Managing Trustee's Repor¢ Internal Audit
Board Report and Independent Examiner's Report (SORP 2005 compliant)
Regimental Accountant Scheme
Arnly ForniN1514
(Rev I l/1)9)
Unit
Arn]y Training Centre Pirbright
Athlress
Alexander Barrack& Pid)rigb¢ wok]￿ Sutrey GU24 0
In respect of the
ATC President of the Regimentsl Institute
Fund/Cbari
Clwity Commission/Regulator registered nwnber
1135077
For the period from 01 Feb 2024
31 Jan 2025
Managing Trustee(s) during the period:
From
01 Feb 2024
to
31 Jan 2025
Name
Lt Col M B sshe
From
to
Name
From
to
Name
Fund Manager(s) during the period:
From
01 Feb 2024
to
31 Jan 2025
Iyame
Lt Col I Farrell
From
to
Name
From
to
Name
From
to
Name
Internal Auditor(s) during the perlod:
From
01 Feb 2024
to
31 Jan 2025
Name
Mrs S Cross
Fro
Name
From
to
Name
Associate Auditor(s} during the period:
Associate Auditor
Associate Auditor
Regimental Accountant(s) during the period:
From
01 Feb 2024
to
31 Jan 2025
Name
Ms K Porter
From
to
Name
From
to
Name
From
to
Name

Notes to the Accounts (Paras 2 to 12 are to be eompleted by all funds whicb have a gross income of
£IOOK or over and those ￿lldS already registered with the Charity Regulator, all other funds are to
complete Paras 6 and 7 and the declarations at Para 12):
Princi
al Accountin Policies
Accountin Convention. The financial statements 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 &s set out in the Statement of Recommended Practice 'Accounting and Reporting by
ChaTiti¢s' (SORP) 2005
h :/lwww.chari
commission.
ov.uklinvesti
ationslso
Iso
05docs.as
Incomin
Resources. Income is recognised in the period in which the clwity is entitled to
receipL and the amount can be measured with reasonable certainty. GTants from other agencies
including donations and other income from activities are in filltherance 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
'ble Income. Due to the close collaborntive relationship and the manner in which the
charity's activities compliment those of the Arn]y, intangible income. reflected in time and use of
premises is not quantifiable or measurdble and so is not reCo￿ls¢d in the accounts.
Resources Ex
ended and B&8is 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 perio(L the appropriate creth't is
entered in the accounts and reversed the following year. Grants payable are included in the SOFA
when approved by the Managing Tn￿te¢. Expenditure is recognised in the period in which it is
incurred The majority of costs are directly attributable to specific activities. Irrecov¢rable VA T is
charged to the activity for which it was incurred.
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 independent
examination and any fee incurred in the preparatioffj statutory flling, printing or copying of the
annual report and accounts.
italisation and D
reciation of Tan
"ble Fixed Assets. All assets having a purchase value
of more than £500 are capitalised. The cost of tan￿ble fixed assets are written off by equal annual
instalments over their expected usefvl lives using the following n]ethods of depreciation:
Furniture. fixtures and equiprnent
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 rnore than one year but with a purchase value of below £500 are included within
the inventory but the cost is written off in the year it is incU￿ed and is not depreciated over th¢ useful
life of the asset. Where the asset is depreciat￿ over a period of more than 10 years. details of the
item and period are to be providcd following thc notes on pag¢ 14.
Fixed Asset Investnients. Fixed asset 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).

Statement of Financial Activities as at 31101r2025
Paxton+
Pagelofl
Printed: 3011112025
P￿
Arm TraiDin
Re
iment
irbri
ht
Unrestrirteiv
Designated/GPF
Funds
Restricted
Funds
Endowment
Funds
Total Funds
Previous Period
Total Funds
ncoming Resourees
oluntary thcome
ctivities for Generating Funds
nvesbnent Incorne
come Resource5 from
haritable Activities
ther Incomin Resources
otal IDeomin
Resources
esourees Expended Cost of
enerating Funds
nvesthient Management Costs
osts of Generdting Funds
haritable Activities
overnance Costs
rants and Donations
her Costs
otal Resources Ex
ended
et Incomlngloutgoing
esources Before Transfers
ransfers
500.00
18,092.08
4.684.41
0.00
0.00
432.76
500.00
18,092.08
5,117.17
0.00
17,860.73
5,142.78
0.00
112,812.06
0.00
136 08&55
53.712.29
0.00
54 145.05
0.00
0.00
166.524.35
0.00
187,007.35
626.70
2JO 637.56
0.00
0.00
79.890.88
401.41
1,518.40
159.00
81969.69
0.00
0.00
179,919.18
4.895.19
24,998.71
4.447.50
214 260.58
0.00
0.00
173,580.56
3,632.51
65,457.99
24,004.48
0.00
0.00
100.028.30
4,493.78
23,480.31
4,288.50
132 290.89
0.00
0,00
3,797.66
-27,824.64
0.00
-24,026.98
-56,037.98
ross transfers between funds
internal transfers)
et Ineoming resource$ befo
olding 2ains and losses
Holding GainslLosses
ains on revaluation of the
harity's fixed asset5
nrealised GainslLosses on
vestment assets
¢t Movement in Funds
¢¢onciliation of Funds
otal funds brought forw8rd
rom previous year
otal funds carried forward
0.00
0.00
-626.70
3,797.66
-27.824.64
-24,026.98
-56,664.68
0.00
0.00
-5,330.50
-5,330.50
-29
57.48
-872.02
-57 536.70
-27 824.64
206J67.84
65,954.74
0.00
272J22.58
205 035.00
130.10
0.00
243,165.10

Paxton+
Balance Sheet- Janwary 2025
Arniy TrainiDg Regiment (Pirbiigbt)
January 2025
Page l of 3
Printed: 0510212025
P￿
FixedAsscts
9,518.62 Captial Property
0.00 PROP 59 BTY RA
0.00 HeritageAss¢ts
74.363.40 Investments
0.00 Tr4V SWORD
4,456.10 tNVEST 59 BTY RA
88.338.12 Totsl FixedAssets
5.870.00
69.334.00
4,155.00
79J59.00
128,823.93 Current bank a¢wmt
26,634.37 Debtors
36,414.52 STOCK ON HAND
191,872.82 Totsl CurntAssets
280,210.94 Totsl A&8¢ts
119.148.20
2,137.04 1
48,818.61 /
/c6/
170,103.85
249,462.85
Liabilities
4,007.39 Creditors
3,680.97 VAT control
0.00 VAT payable
(7.688.36) Total Liabilitieg
272,522.58 Tota] Assets Minus Liabilitie8
10,594.38
4.731.04
0.00
(15,325.42)
234,137.43
Total Fun(b
65.954.74 Total Restricted Funds
0.00 Total Endowment Funds
0.00 Total DeS1￿￿ted Funds
206,567.84 Accumulated Tr&ding & GPF
272,522.58 Totsi Funds
29,102.43
0.00
205,035.¢)0
234.137.43

Paxton+
Balance Sheet- Janv4ry 2025
Page2 of 3
Prijjted: l)510212025
P￿
Arniy Training Regiment IPirbright)
End of1&8t
alaace
Funds Analysis
891.41 HQ GYM STAFF
0.00 SHOOTING
250.00 JOOCPF I ATR
1,000.00 JOOCPF 2 ATR
0.00 FOOTBALL
94.00 GOLF SOCIETY
0.00 JOOCPF- HQ REGT
7.086.56 59 BTY RA
2.530.74 96 SQN RLC
I J72.47 CHAVASSE COY
1.452.54 JACKSON COY
2227.81 28 SQN RE
1.608.77 1 SQN
0.00 TRIATHLON
0.00 ORIENTEERING
1,040.16 108 SQN
1594.79 CAEN SQN
0.00 Jw-JtTSU
26.60 CHURCH FUND
10.497.34 EX TIGER WtKrER AtFINE
462.68 AGA SE
0.00 BOXING GRATrTr3
0.00 AGC GRANFS
0.00 ITG SAAM
26.09 NORMANDY
0.00 ASSESS CETrtrRE (P)
2.550.08 KOHtMA COY
1,771.57 ATC(P) HQ REGT
1.62720 ATC(P) RHQ I ATR
1.048.30 ATCTr) RHQ 2 ATR
0.00 I ATR ARJTC
0.00 2 ATRARITC
5,197.77 PIRBRIGHT STATION
2,063.90 WELFARE FUND
4,090.82 COMMUNrrY COVENAl+Tr
11,355.75 IUBILEE CENIRE . NAAFI FUF
4,087.39 WELFARE HOUSE. NAAFI FUND
0.00 R & C sets4)
495.35
0.00
200.00
80426
574.00
0.20
3.196.42
1,92722
1,301.48
705.53
1.167.79
0.00
1,077.70
1,039.63
0.00
143.79
1,937.04
662.05
1,564.79
26.09
0.00
2.530.15
1,721.57
1,377.49
375.58
1,000.00
1,000.00
2,336.72
1,937.58
0.00
0.00
0.00
65,954.74
29,102.43 1
0.00
Trading and G¢0￿1 Puw Fut

Paxton+
Balance Sheet- January 2025
Amy Training Regiment ￿Irbright)
Page 3 of 3
Printed: 0510212025
P￿
Endof I t
4,060.92 Trading surplus
0.00 Non Primary Purpos¢ trading surplus
(66,370.21) General Purpose Fund wlus
(62,30929) Trading & GPF swplus
268,877.13 Balance at b￿anCe sheet
5.642.18
(7,175.02)
(1,532.84)
206,567.84
206.567.84 Accumulated Trading & GPF
205,035.00
272.522.58 Grand total
234,137.43 /
Signature ofA/C HolderlFund Maoa8er

ComdlS02 SPS - Independent Examiner's Report on the Accounts, and Comments
Res
ective Re
onsibilities of Trustees and E￿arniner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider
that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) and that an
independent ¢xamiDation is needed.
It is my responsibility to:
ExaD]ine the accounts (under section 43(3)(a) of the Act).
Follow the procedures laid down in the General Directions given by the Charity
Commissioners (under section 43(7)(b} of the Act).
State whether particular matters have come to my attention.
Basis of Inde
endent Examiner's Ststsment
My examination was carried out in accordance with General Directions given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts. and seeking explanations from the trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently I do not express an audit opinion on the accounts.
Inde
endent Examiner's Statement
In connection with my examination, no matter has come to my attention (other than that disclosed
oveTleaP):
Wl]ich gives me reasonable cause to believe that in any material respect the requirements:
(i)
To keep accounting records in accordance with section 41 of the 1993 Act:
(2)
To prepare accounts which accord with the accounting records and comply witb the
accounting rcquirements of the Act:
have not been met.
To which, in my opinion. attention should be drawn in Order to enable a proper understanding
of the accounts to be reache(L
* Delete as applicable.
16

Internal Auditor'slAudit Board Report
I have eLqmined the books of account and records from which the fmal accounts were prepared and
have obtained all the inforniation and explanations that were necessary for the pU￿oSe of my internal audit.
I certify that end of period checks has been conducted in accordance with Service Funds Regulations.
Subject to the observations given below I am satisfied that proper books of account have been kept and
that the final accounts give a true and fair view of the results of transactions over the period and of the state
of the Fund's affairs &8 at the date of the balance sbeeL Subject also to my observations I am satisfied that
cash and bank balances and stocks on band havc been properly checked at prescribed intervals and that
adequate insurance exists.
I have stamped and signed the original books of account and the original records I have checked. All
vouchers relating to this account p¢riod hav¢ been cancelled.
I have made the following observations whilst canying out the internal audit:
Previous observations have been actioned.
ManagemenL
Signature
Name Mrs S Cross
Date:
Appointment RAO ATC I Internal Auditor
15

Intsrnal Audxtor?slAudit Board Report
I have examined the books of a￿Unt and records from wljith the finat accounts were prepared and
have obtained all the infonnation and explanations that were nece&8ary for the purpose of my internal audit.
I certify that end of period checks has been ci)nductsl in aC￿[danCe with Service Funds Regulations.
Subject to the observations given below I am satisfied that proper books of account have been kept and
that the final accounts give a true and fair view of the results of transactions over the period and of the state
of the Fund's affairs as at the date of the balanLY sheeL Subject also to my observations I am satisfied that
cash and bank balances and stocks on hand have be￿ properly check￿1 at prescribed intervals and that
adequate insurance exists.
I have Starnp￿ and Si￿ed the Original books of account and the original records I have checked. All
vouchers relating to this account period have been cancelled.
I have made the following obsffvations whilst carrying out the internal audit:
Previous observations have been action￿.
ManagemenL The PRI fimd has been managed t]￿oUghoUt this audit period in accordance with Service
Charity Fund Regulations. There has been a desigllat￿ Fund Manager, Senior Fund Manager and Managing
Truste¢ throughout the year. All Fund Manager checks have been completsl including a self-&8sessment in
August 2024.
Overall Worth of the Fund. The fimd has gone down by £29J57.48 this audit p￿10d compared to last
year. A financial plan is being generated by the Fund Manager to ensure the next FY is more coherent with
the income vs expenditure. I
Fund Managers, Monthly Cheeks. During the 12-month perio(t the Fund Manager has completed their
checks. The paperwork has been dralvn up and the IA ensures the Fund Manager goes through the accounts,
including creditOTS and debtors for full oversight of the fund. Wet signatures are still obtaine(L and the
rec4)rds are held with the IA.
Capital Property. The armual depreciation of £3,648.62 has been completeiL leaving capitsl propety sat at
£5,870.00. This year we sold the marquee and 2 rnimTriuses as they were operating at a loss and being
subsidized.by the PRI GPF. As the minibuses Iwl a grant when initially purchased. the sale of the buses
went back to them at the value of £4,600.00.
Income over Expenditure. The fund has spent £1.532.84.tKI over their income. This is due to the fund
adjusting to the new shop stock ordering procus. As the location for the shop has mov&l, they are able to
hold more stock. At the time of running the acLx)unts, there was more stock than sales but over the course of
the next FY, this will balance out.
Restrlcted Puryose Funds. There are many unused restricted funds in the PIU which have been un-used for
years but we do not know to how remove them from the trial balance and I&E reporL
Licences. There are 3 TV licences that go through PRI which are for WRVS, SDW and the PRI Camp each
£169.50, (£508.50 in'total) which are paid for via direct dcbiL J
Ineome and Expendlture (Percentage Profit Calculator). The shop is CU￿entlY ruDning at 8.18 % prnfit.
A big overhaul has been ulldertak￿ in the shop to ensure the c0￿CCt items are stocked and sold at the right
15

price. The shop has been relocated to tbe new Welfare Centre and is genernting more profit than previous
ycars.
Debtors. The tot￿ amount of debtors is £2,137.04 which agrees with the trail balance and the balance sheet,
however, on the Sales AC￿Unt Balance there is an extra line for Deleted Members showing a figure of
£4,356.92. 1 am unsure why this has appeared and does not contribute tg any other figures on the account. A
debtors list has been provided to support this.
There are only 2 debtors on the account which at the time of pnnting the end of year paperwork was waiting
for the receipts. These have now been cleared.
The current debt is 0.860/0 of thc totsl assets.
Creditors. The totsl amount of creditors is £10,594.38 which agr￿ with the trkal balance and the balance
sheel however, on the Purchase Account Balance sheet there is an extra line for Deleted Creditors showing
a figure of £7,303.80. 1 am Unsll￿ why this has appeaTed and do&s not wntribute to any other figures on the
accounL A creditors list has been provided to support this.
From the creditors on the list HMRC, Nest and Streamline are linked to wages for the employee and shop
sales. Th&se are reconciled monthly and quarterly and there is nothing to wony abouL The HQ Dinner night
and Richards Tchuwah have been cleared.
Overall Comments. The account is running well and being closely managed by th¢ fimd manager. We arc
closing down the investments and moving the money to a higb intttest a
should see less loss against the total income vs expfflditute next year.
unt in the coming weeks so
Signature
Name S Cross
Date:
AR£iL
2S
Appointment RAO ATC / Internal Auditor
16

Managlng Trustee's Annual Report and Comments:
Unit ................Army Training Centre Pirbright....................................................................................
AddresS...........AleXanderBa￿ack8, Pirbrigb( Wokin& Suw GU24 0(2Q.......................................
Charity name and Charity Con)rni&8io￿Reg￿lat0r register&l number........PRI....1135077
DescTiption of the charity's tn
This should include..
Details, including date if known of the tharity's governing docuznent (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 powers of the charity.
Governing Document
(e.g. Trust Deed,
Constitution
Governing Document adopted into each mass and signed by HOE
Objects of the Clwity
The promotion of efficiency of the Arnied Forces of the Crown by the
provision and support of facilities and activiti&s for the efficiency and well-
of service
ersonnd.
Explain briefly how trustees are el￿t￿l or appointal and detsils of any induction and trustee training
attended.
Trustee sclection
method
Tied by apwintmenL Managing Trustee of Central Bank (HOE)
Trustee induction and
training
CO Des Course and personal briefing by Rewental Accountsnt and RAO

Explain about what the cbarity is tying to do and how it is going about IL You are only required to provide
a brief sumnw of the main aclivities and achievements of the charity during the year in relation to its
objects.
SumTnary of main
activities in relation to
the Charity's objects
The Charity pTr)vid¢s SUp￿rt to social. sportin& and recreational events
designed to improve quality of life of all members of the Arn)y Training
Centre Pirbright and their immediate families.
Summary of main
achievements of the
Charity during the
The Charity supports numerous sporting and recreational events as well as
providing ￿lts towards adventure training and sports. The cl]arity ￿80
provides some support to Welfare. This year tbe PRI has SuP￿rt￿ grants
given to a golf tour, Commando Speed Jiu JitsL4 Cycling and
numerous smaller cohesion events.
Provide a brief review of the financial position of the dMity. This should include the principal types of
income.
Financial Review
The Charity's main soutce of in(x)me are membership subsoiptions, trading
ants and inv&8tment in(x)me.
The Managing T￿￿te¢ should give in their rewrt a description of the following policies:
For the selection of investments for the clwity.
For determiri￿ the level of income Rserv¢s heliL stating and explaining the level of reserves
held.
Where grants are made by the charity. the selection of individ]Mls and institutions who are to
receive grants out of the assets of the charity.
Financid reserves
policy
The policy is to retain sufficient reserves to Ll)v¢r known commitments for 12
rnonths.
Investment's selection
policy and
perfornLqnce of those
investments.
Treasury Investmenty Stocks and Shares (as advisd by an independent
professional broker) and high interest deposit accounts in line with SFIL
Provide the name of all tn]steeslthe Managing Truste4s) d￿]llg the report year.
Managing Trustee's
name/tnLstees' nam&8
Lt Col M Bysshe
12

Serious Incidents
There were no serious incidents during the year.
Public Benefit
Statement
This fjjnd provides public benefit by assisting sffvice personnel to perforn]
their roles more effectively within the Arn1￿ Forces of th¢ Crown. It does this
by providing and supporting sporting and adventure training activities. This
&8sistance enables service personnel to face the challenges and dangcr
associated with military service by developing and maintaining teamwork.
skills.'fitnus." confidence, character. spirit and attifyde,. and morale* As a
resulL the fund promotes the efficiency of the ATmed Forc&s of the Crown by
enhancing the British Arniy's capability to undertake the roles demanded of it
including the defence of the United Kingdom and its interests.
(I confm that I have paid due regard to the Charity Commission of England
and Wales's guidance on public benefit when deciding what activiti4 the
charity should undertake.)
*Delete as appropriate.
**
replace with wording appropriate to activities of fund e.g. 'providing and supporting m&Ys
facilities andsocial activiti￿." or ' providing and supporh'ng sporting and adventure training
activiti￿. '
13

Additional comments (include any (leclarations which were not correct (Pg 12113)):
tk f#U &-
Name Lt Col M B she
Date:
Appointment M
Trustee
14