OpenCharities

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2021-10-31-accounts

SORPreference
Summaryofthepurposesof
thecharityassetoutinits
governingdocument
Para1.17 Thepromotionofmilitaryefficiencybythe
charityassetoutinitsprovisionandsupport
ofsocial,sportinggoverningdocument
andotherfacilitiesfortheefficiencyand
wellbeingofServicemenandServicewomen.
Theobjectsalsoextendtomakinggrantsto
anyactivitywhichintheopinionofthe
trusteeisinfurtheranceoftheobjectivesof
thecharity.ThisobjectpresentstheTrustee
withwidepowers,enablingthemtoprovide
charitableassistancetoallelementsofthe
RoyalAirForceCommunity;internalsubsidy
ofmessactivitiesandgrant-makingarethe
RoyalAirForceHighWycombeOfficers'
Messprincipalmeansofdeliveringthis
charitableassistance.
Summaryofthemain
activitiesinrelationtothose
purposesforthepublic
benefit,inparticular,the
activities,projectsorservices
identifiedintheaccounts.
Para1.17and
119
ThisFundderivespublicbenefitasit
assistsinRoyalAirForcepersonnelwiththe
necessaryskillstocarryouttheRoyal
AirForcecontributiontotheDefenceofthe
UnitedKingdomanditsinterests.Service
Fundsareestablishedforthebenefit
OfServicepersonneltopromotemilitary
efficiencywhichunderpinsespritdecorps
andteamworking,andtheyhelpto
encouragepersonneltodevelopthe
character,spiritandattitudetoface
challengesanddangerassociatedwith
militaryservice.Asaresult,theFund
providesabenefittothegeneralpublicin
helpingto providepersonnelwhoare
motivated,havehighmoraleandarewilling
toservetheneedsoftheircountryandthat
ofitspublic,atalltimes.Theabove
statementhasbeenagreedbyRAFAir
CommandHQServiceFundsstaffandthe
CharityCommission.Throughinstruction
suppliedbyAirCommandstaff,thetrustee
haspaiddueregardtotheguidanceissued
Statementconfirming Para1.18 bytheCharityCommissiononpublicbenefit.
ThetrusteehasregardedtheCharity

AchievementsandPe rformance
SORPreference r-
TheOfficers'MessatRAFHighWycombe
aimstofund,throughmembersubscriptions,
investmentincomeandbarprofits,
Summaryofthemain
achievementsofthecharity,
identifyingthedifferencethe
charity'sworkhasmadeto
thecircumstancesofits
beneficiariesandanywider
benefitstosocietyasa
whole.
Para120 expenditureonformalandinformalsocial
functions,sportsfacilities,administration,
andsupporttostationpersonnel.Theannual
financialplan,ratifiedbymembers,also
allowssupportedrequestforfinancial
benefitstobeneficiariesandanywider
assistancetowardsvariousprojectsforthe
benefitofofficers,forexamplemess
improvements.
Eachyear,theMessagreestograntsumsof
moneytoeventsandactivitiesontheunit
whichbenefitthewiderservicecommunity.
ThisyeartheOfficers'Messsupporthas
beenreducedduetoCOV1D-19.However,
fullsupportisplannedfortheMessFinancial
year(1Nov21-31Oct22).TheMess has
alsosupportedtheStationCharitiesFund
whichmakesdonationstoarangeofboth
localandnationalcharities.Contributions
werealsomadetotheStationSportsFund.
Additionalinformation(optional) Additionalinformation(optional)
Youmaychoosetoinclude furtherstatementswhererelevantabout:
Nothingfurthertoadd.
Achievementsagainst Para1,41
objectivesset
Nothingfurthertoadd.
Performanceoffundraising
activitiesagainstobjectives
Para1.41
set
Nothingfurthertoadd.
Investmentperformance Para1.41
againstobjectives
Nil.
Other

FinancialReview
Reviewofthecharity's
financialpositionattheend
oftheperiod
Para1.21 Thefundincreasedby£227,353overthe
period,includinga£4,873operatingloss
(Onincomeof£135,914),£14,852againon
investments,£217,374againonthe
revaluationoffixedassets.
Statementexplainingthe
policyforholdingreserves
statingwhytheyareheld
Para122 TheRAFHighWycombeOfficers'Mess
needsalevelofreservesduetoa
ContingentLiabilityfigureof£46,913to
RAFCentralFundwhichwouldneedtobe
repaidshouldtheunitevercloseandfor
workingcapitalrequirements.
Valueofreservesheld Para122 EqualtotheNetCurrentAssets,£85,281
Reasonsforholdingzero Para1-22 Notapplicable.
reserves
Detailsoffundmateriallyin Para124 N/A
deficit
Explanationofany Para1.23 Nocurrentissueswiththefund.
uncertaintiesaboutthe
charitycontinuingasagoing
concern
Additionalinformation(optional)
Youmaychoosetoincludefurtherstatements
Thecharity'sprincipal
sourcesoffunds(including
Para1.47
whererelevantabout:
Theprincipalfundingisfromcompulsory
subscriptions.
anyfundraising)
Investmentpolicyand Notapplicable.
objectivesincludingany
socialinvestmentpolicy
adopted
Para1-46
Cashflowrequirementsfrommajorevents
andcancellationsofthosemajorevents.
Adescriptionoftheprincipal Para1.46
risksfacingthecharity
Nil.
Other

Descriptionofcharity's
trusts:
Typeofgoverningdocument Para1.25 Constitution.
Howisthecharity
constituted?
Para1.25 UnincorporatedAssociation.
Trusteeselectionmethods
includingdetailsofany
constitutionalprovisionse.g.
electiontopostornameof
anypersonorbodyentitled
toappointoneormore
trustees
Para125 TheStationCommanderatRoyalAir
ForceHighWycombeisappointedex-
officioTrusteeofallServiceFundsat
RoyalAirForceHighWycombe.
AppointmentofStationCommandersis
controlledbytheRoyalAirForce
PersonnelCareerManagement
Organisation,currentlybasedat
HeadquartersAirCommand,RoyalAir
ForceHighWycombe.

toappointoneormore
trustees

toappointoneormore
trustees
AppointmentofStationCommandersis
controlledbytheRoyalAirForce
PersonnelCareerManagement
Organisation,currentlybasedat
HeadquartersAirCommand,RoyalAir
ForceHighWycombe.
Additionalinformation(optional)
Youmaychoosetoincludefurtherstatements whererelevantabout:
TheTrusteedelegatesthedaytoday
managementandcontroloftheOfficers'Mess
Policiesandprocedures togetherwiththeauthorityforthe
adoptedfortheinductionand Para1.51 disbursementofgrantsandloanstoa
trainingoftrustees managementcommitteewhoisappointedby
thetrustee.Membersofthecommitteeare
appointedfromeachoftheworkingareasor
sectionsoftheunit.However,allmanagement
decisionsacquisitionsandexpenditureare
subjectstotheTrusteeapprovalbysignature
intheminutebook.Committeemeetingstake
placeeachmonth.
Thebudgetforthenextfinancialyearissetin
OctoberbytheCommitteeforapprovalbythe
MessMembersatanExtraordinaryGeneral
Meeting.TheAnnualGeneralMeetingratifies
theAnnualAuditedAccountsoftheMess.
MinutesaretakenateachCommitteeand
Generalmeeting,placedinaboundminute
bookandarecirculatedtoreachtheTrustee
within10workingdaysofthemeetingforhis
approval.AsTrusteeofallServiceFundsat
RoyalAirForceHighWycombe,theStation
Commanderalsohasresponsibilityforone
otherseparatelyrunServiceFundregistered
charity,namelytheRoyalAirForceHigh
WycombeWarrantOfficers'andSNCOs'
Mess.HeisalsotrusteefortheRoyalAir
ForceHighWycombeServiceInstituteFund
andanumberofothersports/society/welfare
fundtermed'bankedfunds'whichare
exceptedcharitiesunderStatutoryInstrument
1056/65.
AServiceFundsInternalAuditBoardisalso
convenedatthestartofeachfinancialyearto

CHARITYCOMMISSION
FORENGLANDANDWALES
RAFHighWycombe
Officers'Mess
RAFHighWycombe
Officers'Mess
RAFHighWycombe
Officers'Mess
chantyNo 1135114
Annualaccountsfortheperiod
Periodstart
dale
01Nov2020 To Periodend
date
31Oct2021
SectionA StatementofFinancialActivities
Recommendedcategoriesby
activity
v75
5z
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Totalfunds Prioryear
funds
Incomingresources(Note3) F01 F02 F03 F04 F05
Incomeandendowmentsfrom:
Donationsandlegacies
Charitableactivities
SOI
SO2
101,833
32.563
101,833
32,563
130,708
95,279
Othertradingactivities
Investments
503
SO4
-
1,518
_
1,518
1,342
Separatematerialitemofincome SO5
Other S06
Total 507 135,914 - - 135,914 227,329
Resourcesexpended(Note6)
Expenditureon:
Raisingfunds S08
Charitableactivities SO9 140.787 140,787 172.828
Separatematerialitemofexpense S10
Other 511
Total
512
140,787 140,787 172,828
Netincome/(expenditure)before
investmentgains/(losses)
S13 (4,873) - - (4,873) 54,501
Netgains/(losses)oninvestments S14 14,852 14,852 (9,445)I
Netincome/(expenditure) s151 9,979I 9,979 45,056
Extraordinaryitems(Note7) S16
Transfersbetweenfunds S17
Otherrecognisedgains/(losses):
Gainsand(losses)onrevaluationoffixed assetsforthe S18 217.374 217,374
charity'sownuse
Othergains/(losses) 519 - _
Netmovementinfunds S20 227,353 - - 227,353 45,056
Reconciliationoffunds:
Totalfundsbroughtforward S21 1,403,898 46:913 1,450,811 1,405.755
Totalfundscarriedforward S22 1,631,251 - 46,913 1,678,164 1,450,811
SectionB BalanceSheet BalanceSheet
RAFHighWycombe
Officers'Mess
at31Oct2021
0
0
c
..-
- )0
Z
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Totalthis
year
Totallast
year
Fixedassets F01 F02 F03 F04 F05
Intangibleassets
(Note15)
801
Tangibleassets
(Note14)
B02 1.514,821 - 1,514,821
1,300,726
Heritageassets
(Note16)
803
Investments
(Note17)
B04 31,149 - 46,913 78,062
63.210
Totalfixedassets B05 1,545,970 - 46,913 1,592,883 1,363,936
Currentassets
Stock
(Note18)
B06
Debtors
(Note19)
B07 44,483 44,483
35,392
Investments
(Note17.4)
BOB
Cashatbankandinhand(Note24) B09 75,330 75,330 75,324
Totalcurrentassets B10 119,813 - - 119,813 110,716
Creditors:amountsfallingduewithin
oneyear
(Note20)
B11 6,474 6,474
6,991
Cashatbankandinhand(Note20) B09x 28,058 28,058 16,850
Totalcurrentliabilities B12 34,532 34,532 23,841
Netcurrentassets/(liabilities) 812 85,281 85,281 86,875
Totalassetslesscurrentliabilities 813 1,631,251 46,913 1,678,164 1,450,811
Creditors:amountsfallingdueafter B14
oneyear
(Note20)
Provisionsforliabilities 015
Totalnetassetsorliabilities BIB 1,631,251 - 46,913 1,678,164 1,450,811
FundsoftheCharity
Endowmentfunds(Note27) 817 46,913 46,913 46,913
Restrictedincomefunds(Note27) B18
Designatedfunds B19d
Unrestrictedfunds B19 1,631,251 1,631,251 1.403,898
Revaluationreserve B20
Totalfunds B21 1,631,251 46,913 1,678,164 1,450,811
Signedbyoneortwotrusteesonbehalfofall
thetrustees
Signature Dateofapproval
dd/mmfyyyy
0?V.-2o2.2
GrpCaptPArnold

Netmovementinfundsgeneratedfromoperations 227,353
Depreciationintheyear 4,343
DisposalofFixedAssets
RevaluationofFixedAssets (217,374)
MovementinStocks/Inventories
MovementinDebtors/Receivables (9,091)
MovementinCreditors/Payables (517)
Netmovementinassetsandliabilities (222,639)
Netcashgeneratedfromoperations 4,714
InvestingActivities
InvestmentinFixedAssets (1,064)
ChangesinInvestments (14,852)
TotalforInvestingActivities (15,916)
FinancingActivities
RepaymentofLoans
TotalforFinancingActivities
TotalmovementinCashatbankandinhand (11,202)
CashatbankandinhandB/fwd 01Nov2020 58,474
CashatbankandinhandC/Fwd 31Oct2021 47,272

.
Theaccountspresentatrueandfairviewandtheaccountingpoliciesadoptedarethoseoutlinedinnote{}.
.
Theaccountspresentatrueandfairviewandtheaccountingpoliciesadoptedarethoseoutlinedinnote{}.
Yes*
•-Tickasappropriate
No*
Pleasedisclose:
(i)thenatureofthechangeinaccountingpolicy; N/A
(ii)thereasonswhyapplyingthenewaccountingpolicy
providesmorereliableandmorerelevantinformation;
N/A
and
(iii)theamountoftheadjustmentforeachlineaffected
inthecurrentperiod,eachpriorperiodpresentedand
theaggregateamountoftheadjustmentrelatingto
periodsbeforethosepresented.3.44FRS102SORP.
N/A

(i)thenatureofanychanges; N/A
(ii)theeffectofthechangeonincomeandexpenseor
assetsandliabilitiesforthecurrentperiod;and
N/A
(iii)wherepracticable,theeffectofthechangeinoneor
morefutureperiods.
N/A

Note2 AccountingPolicies
Thisstandardlistofaccountingpolicieshosbeenappliedbythecharityexceptforthoseidentified,"No"or"N/a".Whereadifferentor
additionalpolicyhosbeenadoptedthenthisisdetailedintheboxbelow.
2.1INCOME
Recognitionofincome TheseareincludedintheStatementofFinancialActivities Yes
•thecharitybecomesentitledtotheresources;
•itismorelikelythannotthatthetrusteeswillreceivetheresources;and
•themonetaryvaluecanbemeasuredwithsufficientreliability.
Offsetting Therehasbeennooffsettingofassetsandliabilities,orincomeandexpenses,unlessrequired Yes
orpermittedbytheFRS102SORPorFRS102.
Grantsanddonations GrantsanddonationsareonlyincludedintheSoFAwhenthegeneralincomerecognition Yes
criteriaaremet(5.10to5.12FRS102SORP).
Inthecaseofperformancerelatedgrants,incomemustonlyberecognisedtotheextentthat N/A
thecharityhasprovidedthespecifiedgoodsorservicesasentitlementtothegrantonly
occurswhentheperformancerelatedconditionsaremet(5.16FRS102SORP).
Legacies LegaciesareincludedintheSOFAwhenreceiptisprobable,thatis,whentherehasbeen
grantofprobate,theexecutorshaveestablishedthattherearesufficientassetsintheestate
andanyconditionsattachedtothelegacyareeitherwithinthecontrolofthecharityorhave
N/A
beenmet.
Governmentgrants Thecharityhasreceivedgovernmentgrantsinthereportingperiod No
Taxreclaimsondonationsand
gifts
GiftAidreceivableisincludedinincomewhenthereisavaliddeclarationfromthedonor.
AnyGiftAidamountrecoveredonadonationisconsideredtobepartofthatgiftandis
treatedasanadditiontothesamefundastheinitialdonationunlessthedonorortheterms
N/A
oftheappealhavespecifiedotherwise.
Contractualincomeand ThisisonlyincludedintheSoFAoncethecharityhasprovidedtherelatedgoodsorservices N/A
performancerelatedgrants ormettheperformancerelatedconditions.
Donatedgoods Donatedgoodsaremeasuredatfairvalue(theamountforwhichtheassetcouldbe N/A
exchanged)unlessimpracticaltodoso.
N/A
Thecostofanystockofgoodsdonatedfordistributiontobeneficiariesisdeemedtobethe
fairvalueofthosegiftsatthetimeoftheirreceiptandtheyarerecognisedonreceipt.Inthe
reportingperiodinwhichthestocksaredistributed,theyarerecognisedasanexpenseatthe
carryingamountofthestocksatdistribution.
Donatedgoodsforresalearemeasuredatfairvalueoninitialrecognition,whichisthe N/A
expectedproceedsfromsalelesstheexpectedcostsofsale,andrecognisedin'Incomefrom
othertradingactivities'withthecorrespondingstockrecognisedinthebalancesheet,Onits
salethevalueofstockischargedagainst'Incomefromothertradingactivities'andthe
proceedsfromsalearealsorecognisedas'Incomefromothertradingactivities'.
Goodsdonatedforon-goingusebythecharityarerecognisedastangiblefixedassetsand N/A
includedintheSoFAasincomingresourceswhenreceivable.
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021
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SectionC Notestotheaccounts COI7f
GiftsinkindforusebythecharityareincludedintheSoFAasincomefromdonationswhen N/A
receivable
Donatedservicesand
facilities
DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueofthegift
tothecharityprovidedthevalueofthegiftcanbemeasuredreliably.
N/A
Donatedservicesandfacilitiesthatareconsumedimmediatelyarerecognisedasincomewith N/A
anequivalentamountrecognisedasanexpenseundertheappropriateheadingintheSOFA.
Supportcosts Thecharityhasincurredexpenditureonsupportcosts. Yes
Volunteerhelp Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedin N/A
thetrustees'annualreport.
Incomefrominterest, Thisisincludedintheaccountswhenreceiptisprobableandtheamountreceivablecanbe Yes
royaltiesanddividends measuredreliably
Incomefrommembership MembershipsubscriptionsreceivedinthenatureofagiftarerecognisedinDonationsand N/A
subscriptions Legacies.
Membershipsubscriptionswhichgivesamembertherighttobuyservicesorotherbenefits
arerecognisedasincomeearnedfromtheprovisionofgoodsandservicesasincomefrom
Yes
charitableactivities.
Settlementofinsurance
claims
aremet(5.10to5.12FRS102SORP)andareincludedasanitemofotherincomeintheSoFA.
InsuranceclaimsareonlyincludedintheSoFAwhenthegeneralincomerecognitioncriteria
N/A
Investmentgainsandlosses Thisincludesanyrealisedorunrealisedgainsorlossesonthesaleofinvestmentsandany
gainorlossresultingfromrevaluinginvestmentstomarketvalueattheendoftheyear.
Yes
2.2EXPENDITURE&LIABILITIES
Liabilityrecognition Liabilitiesarerecognisedwhereitismorelikelythannotthatthereisalegalorconstructive
obligationcommittingthecharitytopayoutresourcesandtheamountoftheobligationcan
Yes
bemeasuredwithreasonablecertainty.
Governanceandsupport
costs
Supportcostshavebeenallocatedbetweengovernancecostsandothersupport.Governance
costscompriseallcostsinvolvingpublicaccountabilityofthecharityanditscompliancewith
Yes
regulationandgoodpractice.
Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycostcategorieson Yes
abasisconsistentwiththeuseofresources,egallocatingpropertycostsbyfloorareas,orper
capita,staffcostsbythetimespentandothercostsbytheirusage.
Grantswithperformance
conditions
Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelof
serviceoroutputtobeprovided,suchgrantsareonlyrecognisedintheSoFAoncethe
N/A
recipientofthegranthasprovidedthespecifiedserviceoroutput.
Grantspayablewithout
performanceconditions
Wheretherearenoconditionsattachingtothegrantthatenablesthedonorcharityto
realisticallyavoidthecommitment,aliabilityforthefullfundingobligationmustbe
Yes
recognised.
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021
Page9of50
Redundancycost Thecharitymadenoredundancypaymentsduringthereportingperiod. Yes
Deferredincome Nomaterialitemofdeferredincomehasbeenincludedintheaccounts Yes
Creditors Thecharityhascreditorswhicharemeasuredatsettlementamountslessanytradediscounts N/A
Provisionsforliabilities Aliabilityismeasuredonrecognitionatitshistoricalcostandthensubsequentlymeasuredat Yes
thebestestimateoftheamountrequiredtosettletheobligationatthereportingdate
Basicfinancialinstruments Thecharityaccountsforbasicfinancialinstrumentsoninitialrecognitionasperparagraph Yes
10.7FRS102SORP.Subsequentmeasurementisasperparagraphs11.17to11.19,FRS102
SORP.
2.4ASSETS
Tangiblefixedassetsforuse Thesearecapitalisediftheycanbeusedformorethanoneyear,andcost£500.00orabove. Yes
bycharity
Theyarevaluedatcost. No
Thedepreciationratesandmethodsusedaredisclosedinnote14. No
Intangiblefixedassets Thecharityhasintangiblefixedassets,thatis,non-monetaryassetsthatdonothavephysical No
substancebutareidentifiableandarecontrolledbythecharitythroughcustodyorlegal
rights.Theamortisationratesandmethodsusedaredisclosedinnote15.
Theyarevaluedatcost. N/A
Heritageassets Thecharityhasheritageassets,thatis,non-monetaryassetswithhistoric,artistic,scientific, No
technological,geophysicalorenvironmentalqualitiesthatareheldandmaintainedprincipally
fortheircontributiontoknowledgeandculture.Thedepreciationratesandmethodsusedas
disclosedinnote16.
Theyarevaluedatcost. N/A
Investments Fixedassetinvestmentsinquotedshares,tradedbondsandsimilarinvestmentsarevaluedat Yes
initiallyatcostandsubsequentlyatfairvalue(theirmarketvalue)attheyearend.Thesame
treatmentisappliedtounlistedinvestmentsunlessfairvaluecannotbemeasuredreliablyin
whichcaseitismeasuredatcostlessimpairment.
Investmentsheldforresaleorpendingtheirsaleandcashandcashequivalentswitha Yes
maturitydateoflessthan1yeararetreatedascurrentassetinvestments
Stocksandworkinprogress Stocksheldforsaleaspartofnon-charitabletradearemeasuredatthelowerorcostornet Yes
realisablevalue.
Goodsorservicesprovidedaspartofacharitableactivityaremeasuredatnetrealisable Yes
valuebasedontheservicepotentialprovidedbyitemsofstock.
Workinprogressisvaluedatcostlessanyforeseeablelossthatislikelytooccuronthe Yes
contract.
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021 Page10of50
SectionC Notestotheaccounts corn
Debtors Debtors(includingtradedebtorsandloansreceivable)aremeasuredoninitialrecognitionat Yes
settlementamountafteranytradediscountsoramountadvancedbythecharity.
Subsequently,theyaremeasuredatthecashorotherconsiderationexpectedtobereceived
Currentassetinvestments Thecharityhashasinvestmentswhichitholdsforresaleorpendingtheirsaleandcashand N/A
cashequivalentswithamaturitydatelessthanoneyear.Theseincludecashondepositand
cashequivalentswithamaturitydateoflessthanoneyearheldforinvestmentpurposes
ratherthantomeetshorttermcashcommitmentsastheyfalldue.
Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancialinstruments N/A
Policiesadoptedadditionaltoordifferent fromthoseabove
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021 Pop11of50
SectionD Notes totheaccounts totheaccounts (continued) ..
Note3 I
,
isofincome
CurrentFinancialYear PreviousFinancialYear
Unrestricted Restricted EndowmentTotalfunds Unrestricted Restricted EndowmentPrioryear
funds income funds funds income funds funds
funds funds
Analysis £ £ £ £ £ £ £ £
Donations Donationsandgifts - -
andlegacies:
GiftAid
- -
Legacies - -
Generalgrantsprovidedbygovernment/other - -
Membershipsubscriptionsandsponsorshipswhich
areinsubstancedonations
101,833 101,833 130,708 - 130.708
Donatedgoods,facilitiesandservices -
Otherdonationsand legacies - -
Total
101,833
- 101,833 130,708 - - 130,708
Charitable BarIncome 2,292 2,292 4,282 4,282
activities: FunctionIncome 17,486 17,486
77.896
77,896
MaintenanceIncome 685 685
551
551
SundryIncome - -
Wi-Fi 12.100 12,100 12.550 12,550
- -
.
-
- -
_
Total
32,563
- - 32,563
95,279
- - 95.279
Othertrading
Othertradingactivities
- - - -
activities:
Total
-
- - - - - -
Incomefrom Interestincome 31 31
337
337
investments: Dividendincome 1,487 1,487 1,005 - - 1,005
Rentalandleasingincome - -
Otherinvestmentincome
Total
1,518
- - 1,518 1,342 - 1,342
Separate
materialitem _ -
ofincome:
Total
-
- - - - - -
Other: Conversionofendowmentfundsintoincome -
Gainondisposalofatangiblefixedassetheldfor
charity'sownuse -
Gainondisposal ofaprogrammerelatedinvestment - - - -
Royaltiesfromthe exploitationofintellectualproperty
rights
Other-OtherIncome - - -
Total
-
- - -
TOTALINCO 1E 135,914 - - 135,914 227,329 - 227,329
Note5
Donatedgoods,facilitiesandservices
Thisyear Lastyear
Secondedstaff
Useofproperty
Other
Thisyear Lasyear
Pleaseprovidedetailsofthe
accountingpolicyfortherecognition
andvaluationofdonatedgoods,
facilitiesandservices.
Pleaseprovidedetailsofany
unfulfilledconditionsandother
contingenciesattachingtoresources
fromdonatedgoodsandservicesnot
recognisedinincome.
Pleasegivedetailsofotherformsof
otherdonatedgoodsandservicesnot
recognisedintheaccounts,eg
contributionofunpaidvolunteers.
SectionD Notestotheaccounts cont
Note6 Analysisofexpenditure
CurrentFinancialYear PreviousFinancialYear
Unrestncted
Restricted
Endowment tidalfunds Unrest/ft:led Restricted Endowment Totalfunds
funds incomefunds funds funds incomefunds funds
Analysis
£ C f E £ £ £ £
Expenditureon Incurredseekingdonations - - - - -
raisingfunds: Incurredseekinglegacies - - - -
Incurredseekinggrants - - -
Operatingmembershipschemesandsociallotteries -
Stagingfundraisingevents
Fudraisingagents - -
Operatingcharityshops - - - -
Operatingatradingcompany-non-charitable - - -
Advertising.marketing,directmailandpublicity -
Startupcostsincurredingeneratingnewsourceof -
Databasedevelopmentcosts -
Othertradingactivities - -
Investmentmanagementcosts: - - -
Portfoliomanagementcosts - - -
Costofobtaininginvestmentadvice - - -
Investmentadministrationcosts - - -
Intellectualpropertykenningcosts . - -
Rentcollection,propertyrepairs,maintenance - - - . -
-
Totalexpenditureonraisingfunds -
-
V
Expenditureon AccountingServices 192 192 -
charitable BadDebtsWrittenOff 188 188 -
activities BankCharges 35 35 35 - 35
Depreciation 4.343 4,343 4.829 4,829
Functions 68,265 68,265 117,198 - 117,198
GardenMaintenance 10,197 10,197 3,903 3,903
Grantsmade 9,550 - - 9,550 12.000 12,000
IndependentExamination 1,208 1,208 1.158 - 1,158
Insurance 3,236 3,236 3,603 - 3,603
Maintenance 650 650 6.304 6.304
Newspapers 6,664 6,664 7.934 7,934
PerformingRights 294 294 2.023 2,023
PriorYearAdjustment
ProfessionalFees 1,350 1,350
Refreshments 13,899 13.899 10 454 10,464
Silver 5,724 5.724 -
Suldry - 850 - 850
TVLicencesandSubscriptions 3,630 - 3,630 2 527 2,527
Wi-FitInternet '11,362 11,362
Totalexpenditureoncharitableactivities 140,7'67
-
140,781 1/2,828 1/2.828
Separatematerial
Extraordinaryitems
itemofexpense
. .
Totalseparatematerialitemofexpense - - - - V
Other FixedAssetsDisposal - . -
. . _
. . .
. .
Totalotherexpenditure
TOTALEXPEN
)ITURE
140,787
-
140.787 172.828 - 172,828
Note7
Extraordinaryitems
Pleaseexplainthenatureofeachextraordinaryitemoccurringintheperiod.
Thisyear Lastyear
Description E
Extraordinaryitem`I
Extraordinaryitem2
Extraordinaryitem3
Extraordinaryitem4
Totalextraordinaryitems
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021 Page18of50
Amount received Amountpaidout Amountpaidout Balance Balance
heldat periodend
Descriptionlnameofparty Related
party(Yes Thisyear Lastyear Thisyear
Lastyear
Thisyear Lastyear
orNo £ £ £ £ £ £
No
No
No . .
No
No
Total
Descriptionlname of party Balanceheldatperiodend
Thisyear
Lastyear
Total
Note9
SupportCosts
Pleasecompletethisnoteifthecharityhasanalyseditsexpensesusingactivity
Note9
SupportCosts
Pleasecompletethisnoteifthecharityhasanalyseditsexpensesusingactivity
Note9
SupportCosts
Pleasecompletethisnoteifthecharityhasanalyseditsexpensesusingactivity
Note9
SupportCosts
Pleasecompletethisnoteifthecharityhasanalyseditsexpensesusingactivity
Note9
SupportCosts
Pleasecompletethisnoteifthecharityhasanalyseditsexpensesusingactivity
categoriesandhassupportcosts.
Supportcost
(examples)
Raisingfunds
£
Furthering
Objectives
£
Activity2
£

Activity3
£
Grand
£
total
Basisof
allocation
(Describe
method)
Governance
-
Other
Total - - - - -

Thisyear Lastyear
£ £
Independentexaminer'sfees 1,208 1,158
Assuranceservicesotherthanauditorindependentexamination -
Taxadvisoryfees -
Otherfees(forexample:financialadvice,consultancy,accountancyservices)paid 192 -
totheindependentexaminer

11.3Ex-gratiapaymentstoemployeesandothers(excluding 11.3Ex-gratiapaymentstoemployeesandothers(excluding trustees)
Pleasecompleteifanex-gratia Noex-gratiapaymentshavebeenmade
paymentismade.
Pleaseexplainthenatureofthe
payment Thisyear
Lastyear
Pleasestatethelegalauthorityor
reasonformakingthepayment
Thisyear 111111116
Lastyear
Pleasestatetheamountofthepayment
(orvalueofanywaiverofarighttoan Thisyear
asset
Lastyear
11.4Redundancypayments
Pleasecompleteifanyredundancyor
terminationpaymentismadeinthe
period.
NoRedundanciesduringtheperiod
Totalamountofpayment
Thenatureofthepayment(cash,asset
etc.) Thisyear
Lastyear
Theextentofredundancyfundingatthe
balancesheetdate Thisyear
Lastyear
Pleasestatetheaccountingpolicyfor
anyredundancyortermination Thisyear
payments
Lastyear
RAFHighWycombe
Officers'Mess
YearEnding31Oct2021 Page23of50

Thisyear Lastyear
Amountofcontributionsrecognisedin
theSOFAasanexpense £0 £0
Pleaseexplainthebasisforallocating
theliabilityandexpenseofdefined
contributionpensionschemebetween
activitiesandbetweenrestrictedand
unrestrictedfunds.

Freeholdland& Otherland& Plant,machinery Fixtures,fittings Total
buildings buildings andmotor andequipment
vehicles
£ £ £ £ £
Atthebeginningof
theyear
- - - 1,329,687 1,329,687
Additions - - 1,064 1,064
Revaluations 217,374 217,374
Disposals
Transfers*
Atendoftheyear - - - 1,548.125 1,548,125
14.2Depreciationand impairments
**Basis SL SL SL SL StraightLine
("SL")or
Reducing
Balance("RB")
**Rate
Atbeginningofthe
year
- - 28,961 28,961
Disposals
_ .
Depreciation - 4,343 4,343
Impairment
Transfers*
Atendoftheyear - - - 33,304 33,304
14.3Netbookvalue
Netbookvalueatthe
beginningoftheyear
1,300,726 1,300,726
Netbookvalueatthe
endoftheyear
1,514,821 1,514,821

Pleasecompletethisnoteifthecharit
15.1Costorvaluation
yhasanyinta ngibleassets
Research& Patentsand Other Total
development trademarks
£ £ £ £
Atbeginningoftheyear - _
Additions
Disposals
Revaluations
Transfers'
Atendoftheyear
15.2Amortisationandimpairments
**Basis SL SL SL StraightLine
("SL")or
Reducing
Balance
("RB")
**Rate
Atbeginningoftheyear
Disposals
Amortisation
Impairment
Transfers*
Atendofyear
15.3Netbookvalue
Natbookvalueatthebeginningofthe
year
Netbookvalueattheendoftheyear

(i)Explainthenatureandscaleof
heritageassetsheld.
(ii)Explainthepolicyforthe
acquisition,preservation,
managementanddisposalofheritage
assets.
16.2Costorvaluation
Heritageasset Heritageasset Heritageasset Heritageasset Total
1 2 3 4
£ £ £ £ £
Atbeginningoftheyear
Additions
Disposals
Revaluations
Transfers'
At endoftheyear
16.3Depreciationandimpairments
**Basis StraightLine
("SL")or
Reducing
Balance
"Rate
Atbeginningoftheyear
Disposals
Depreciation
Impairment
Transfers.
Atendofyear
16.4Netbookvalue
Natbookvalueatthebeginningofthe
year
Netbookvalueattheendoftheyear
16.9Fiveyearsummaryofheritageassetstransactions
2021
16.9Fiveyearsummaryofheritageassetstransactions
2021
2020 2019 2018 2017
£ £ £ £ £
Purchases
GroupA
GroupB
GroupC
Other
Donations
GroupA
GroupB
GroupC
Other . _
Totaladditions _
Chargeforimpairment
GroupA
GroupB
GroupC
Other . ..
Totalchargeforimpairment - .
Disposals
GroupA-carryingamount
GroupB-carryingamount
GroupC
Other
Totaldisposals

17.4Pleaseprovideabreakdownofcurr
balancesheet.
entassetinvestme nts,ifapplicable ,agreeingwiththe
Analysisofcurrentasset Thisyear Lastyear
investments
£ £
Cashorcashequivalents
Listedinvestments
Investmentproperties
Socialinvestments
Otherinvestments
Total
17.5Guarantees Thisyear Lastyear
Pleaseprovidedetailsandamountof
anyguaranteemadetooronbehalf
ofathirdparty
Nameoftheentityorentities
benefittingfromthoseguarantees
Pleaseexplainhowtheguarantee
furthersthecharity'saims

Description Thisyear£ Lastyear£
Amountofconcessionaryloansmade(Multiple
loansmademaybedisclosedinaggregateprovided
thatsuchaggregationdoesnotobsuresignificant
information).
Total
Description Thisyear£ Lastyear£
Amountofconcessionaryloansreceived(Multiple
loansreceivedmaybedisclosedinaggregate
providedthatsuchaggregationdoesnotobsure
significantinformation).
Total
Thisyear Lastyear
Termsandconditionseginterestrate,security
provided
Valueofanyconcessionaryloanswhichhave
beencommittedbutnottakenupatthereporting
date
Amountspayablewithin1year
Amountspayableaftermorethan1year
Amountsreceivablewithin1year
Amountsreceivableaftermorethan1year
17.7Additionalinformation
Thisyear Lastear
Pleaseprovideinformationaboutthesignificance
ofinvestmentstothecharity'sfinancialposition
orperformanceeg.termsandconditionsofloans
ortheuseofhedgingtomanagefinancialrisk.
Forallinvestmentsmeasuredatfairvalue,the
basisfordeterminingthevalue,includingany
assumptionsappliedwhenusingavaluation
technique.
Whereacharityhasprovidedfinancialassetsas
aformofsecurity,thecarryingamountofthe
financialassetpledgedassecurityandtheterms
andconditionsrelatingtoitspledge.

18.1Pleasestatethecarryingamountofsto ckandworkinp rogressanalyse dbetween activities.
Stock Donated goods
Workin
For Forresale For Forresale progress
distribution distribution
Charitableactivities:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing
Othertradingactivities:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing
Other:
Opening
Addedinperiod
Expensedinperiod
Impaired
Closing
Totalthisyear
Totalpreviousyear
Thisyear Lastyear
£ £
18.2Pleasespecifythecarryingamountof any
stockspledgedassecurityforliabilities
19.1 Analysisofdebtors Thisyear Lastyear
£ £
Trade debtors 26,606 30,752
Prepaymentsandaccruedincome 17,612 4,640
Other debtors 265 -
Total 44,483 35,392
20.1Analysisofcreditors
Amountsfallingduew
thinoneyeareaftermorethanoneyear
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
Accrualsforgrantspayable - -
Bankloansandoverdrafts 28,058 16,850
Tradecreditors 2,746
Paymentsreceivedonaccountforcontractsor
performance-relatedgrants
Accrualsanddeferredincome 3,728 6,165
Taxationandsocialsecurity 826
Othercreditors
Total
34,532
23,841 - -
Thisyear Lastyear
22.1Pleaseprovideinformationaboutthe
significanceoffinancialinstruments(eg.debtors,
creditors,investmentsetc)tothecharity'sfinancial
positionorperformance,forexample,thetermsand
conditionsofloansortheuseofhedgingtomanage
financialrisk.
22.2Ifthecharityhasprovidedfinancialassetsasa
formofsecurity,thecarryingamountofthefinancial
assetspledgedassecurityandthetermsand
conitionsrelatedtoitspledgeshouldbegivenhere.

Fund Income Expenditure Transfers Gainsand Fund
Fundnames TypePE,EE
RorUR'
PurposeandRestrictions balances
brought
forward
losses balances
carried
forward
£ £ £ £ £ £
ContingentLiability PE CentralFundingfromRAFCommand 46,913 - - 46,913
UnrestrictedFunds UR Generalfundsfromdaytodayoperations 1,403,898 135,914 (140,7871 232,226 1,631,251
- -
- -
-
-
-
_ .
_ .
_ .
Otherfunds N/A N/A - - .
TotalFunds 1,450,811 135,914 (140,787) - 232,226 1,678,164

Fund Income Expenditure Transfers Gainsand Fund
balances losses balances
Fundnames TypePE,EE
RorUR"
PurposeandRestrictions brought
forward
carried
forward
£ £ £ £ £ £
Contingent Liability
UnrestrictedFunds
PE
UR
CentralFundingfromRAFCommand
Generalfundsfromdaytodayoperations
46,913
1,358,842
-
227,329
-
(172.828)
-
-
46,913
1,403,898
_ -
-
-
-
_ -
-
-
- - - -
- - _
Otherfunds N/A N/A
TotalFunds
-
1,405,755
227,329 -
(172,828)
-
-
-
1,450,811
SectionD Notestotheaccounts (cont)
Note27 Charityfunds(cont)
27.3Transfersbetweenfunds
Reasonfortransferandwhereendowmentisconvertedto Amount
income,legalpowerforitsconversion
Betweenunrestrictedand
restrictedfunds None
Betweenendowmentand
restrictedfunds None
Betweenendowmentand
unrestrictedfunds None
Intheperiodthecharityhaspaidtrusteesremunerationandbenefits.Pleasegivetheamountof,andlegalauthority
remunerationorotherbenefitspaidtoatrusteebythecharityoranyinstitutionorcompanyconnectedwithrt.
Intheperiodthecharityhaspaidtrusteesremunerationandbenefits.Pleasegivetheamountof,andlegalauthority
remunerationorotherbenefitspaidtoatrusteebythecharityoranyinstitutionorcompanyconnectedwithrt.
Intheperiodthecharityhaspaidtrusteesremunerationandbenefits.Pleasegivetheamountof,andlegalauthority
remunerationorotherbenefitspaidtoatrusteebythecharityoranyinstitutionorcompanyconnectedwithrt.
Intheperiodthecharityhaspaidtrusteesremunerationandbenefits.Pleasegivetheamountof,andlegalauthority
remunerationorotherbenefitspaidtoatrusteebythecharityoranyinstitutionorcompanyconnectedwithrt.
Intheperiodthecharityhaspaidtrusteesremunerationandbenefits.Pleasegivetheamountof,andlegalauthority
remunerationorotherbenefitspaidtoatrusteebythecharityoranyinstitutionorcompanyconnectedwithrt.
for,any
Amountspaidorbenefitvalue
Thisyear Lastyear
Nameoftrustee
Legalauthority(eg
order,governing
Remuneration Pension
contribution

Redundancy
(including
Other TOTAL TOTAL
document) lossof
office)/
E exoratla
E
£ £
Pleasegivedetailsofwhyremunerationorother
employmentbenefitswerepaid. N/A
Whereanexgratiapaymenthasbeenmadetoatrustee,
provideanexplanationofthenatureofthepayment.
N/A
Therehavebeennorelatedpartytransactionsinthereporting Therehavebeennorelatedpartytransactionsinthereporting Therehavebeennorelatedpartytransactionsinthereporting period(TrueorFalse) period(TrueorFalse) FALSE FALSE
Nameofthetrustee
orrelatedparty
Relationship
tocharity
Descriptionofthe
transaction(s)
Amount Balanceat
periodend
Provision
forbad
debtsat
periodend
Amounts
writtenoff
during
reporting
period
Total
e e E E e

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF HIGH WYCOMBE OFFICERS’ MESS Trustee of On accounts for the year 31[ST] OCTOBER 2021 Charity no 1135114 ended (if any) Set out on pages CC17A & TAR I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”). Responsibilities and As the charity's trustee, you are responsible for the preparation of the basis of report 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:

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

Signed:
Name:
Relevant professional
qualification(s) or body
Original signed 23.03.2022
HOWARD NEIL SANDERSON
FCIE

Oct 2018

1

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

2

IER