||SORP||
|---|---|---|
||reference||
|Summaryofthepurposesof<br>thecharityassetoutinits<br>governingdocument|Para1.17|Thepromotionofmilitaryefficiencybythe<br>charityassetoutinitsgoverningdocument<br>bytheprovisionandsupportofsocial,<br>sportingandotherfacilitiesforthe|
|||efficiencyandwellbeingofService|
|||personnel.Thismayalsoextendtomaking|
|||grantstoanyactivitywhichintheopinionof|
|||thetrusteeisinfurtheranceofthe|
|||objectivesofthecharity.Thispresentsthe|
|||Trusteewithwidepowers,enablingthemto|
|||providecharitableassistancetoall|
|||elementsoftheUKArmedForces|
|||Community;internalsubsidyofmess|
|||activitiesandgrant-makingaretheRoyal|
|||AirForceHighWycombeOfficers'Mess|
|||principalmeansofdeliveringthischaritable|
|||assistance.|
|Summaryofthemain<br>activitiesinrelationtothose|Para1.17<br>and1.19|ThisFundderivespublicbenefitasit<br>assistsinprovidingServicepersonnelwith|
|purposesforthepublic<br>benefit,inparticular,the<br>activities,projectsor<br>servicesidentifiedinthe||thenecessaryskillstocarryouttheArmed<br>ForcescontributiontotheDefenceofthe<br>UnitedKingdomanditsinterests.Service<br>Fundsareestablishedforthebenefit|
|accounts.||ofServicepersonneltopromotemilitary|
|||efficiencywhichunderpinsespritdecorps|
|||andteamworking,andtheyhelpto|
|||encouragepersonneltodevelopthe|
|||character,spiritandattitudetoface|
|||challengesanddangerassociatedwith|
|||militaryservice.Asaresult,theFund|
|||providesabenefittothegeneralpublicin|
|||helpingtoprovidepersonnelwhoare|
|||motivated,havehighmoraleandarewilling|
|||toservetheneedsoftheircountryandthat|
|||ofitspublic,atalltimes.|
|||Theabovestatementhasbeenagreedby|
|||RAFAirCommandHQServiceFundsstaff|
|||andtheCharityCommission.|
|Statementconfirming<br>whetherthetrusteeshave|Para1.18|ThroughinstructionsuppliedbyAir<br>Commandstaff,thetrusteehaspaiddue|
|hadregardtotheguidance||regardtotheguidanceissuedbythe|
|issuedbytheCharity|||





## 

|Additionalinformation(optional)|Additionalinformation(optional)|
|---|---|
|Youmaychoosetoincludefurtherstatementswhererelevantabout:||
||SORP|
||reference|
||Nothingadditionaltoadd.|
|Policyongrantmaking|Para1.38|
||Nothingadditionaltoadd.|
|Policyonsocialinvestment|Para1.38|
|includingprogramrelated||
|investment||
||Allmembersoftheorganisingcommittee|
||forthefundarevolunteers.|
|Contributionmadeby|Para1.38|
|volunteers||
||Nothingadditionaltoadd.|
|Other||



## 

||SORP||
|---|---|---|
||reference||
|||TheOfficers'MessatRAFHighWycombe|
|||aimstofund,throughmember|
|||subscriptions,investmentincomeandbar|
|Summaryofthemain||profits,expenditureonformalandinformal|
|achievementsofthecharity,||socialfunctions,sportsfacilities,|
|identifyingthedifferencethe|Para1.20|administration,andsupporttostation|
|charity'sworkhasmadeto||personnel.|
|thecircumstancesofits|||
|beneficiariesandanywider||Theformalandinformaldinnersandother|
|benefitstosocietyasa||socialeventsrunforservicepersonneland|
|whole.||theirspousesandpartnersareforthe|
|||collectivebenefitofthemembershipin|
|||ordertopromoteespritdecorps.|
|||Theseactivitiesreceivedsubsidiestotheir|
|||overallcosts,withmemberspayingthe|
|||remainingcostofthefunctionorevent.|
|||Guestsofmemberspaidthefulleconomic|
|||costforattendingthesefunctions.The|
|||mostsignificanteventsweretheSummer|
|||andChristmasBalls.|
|||Theannualfinancialplan,ratifiedby|
|||members,alsoallowssupportedrequest|
|||forfinancialbenefitstobeneficiariesand|





## 

## 

|Reviewofthecharity's<br>financialpositionattheend<br>oftheperiod|Para1.21|Thefundincreasedby£18,332overthe<br>Period,beingtheoperating surplusforthe<br>financialyear.|
|---|---|---|
|Statementexplainingthe<br>policyforholdingreserves<br>statingwhytheyareheld|Para122|TheRAFHighWycombeOfficers'Mess<br>needsalevelofreservesduetoa<br>ContingentLiabilityfigureof£46,913to<br>RAFCentralFundwhichwouldneedtobe|
|||repaidshouldtheunitevercloseandfor|
|||workingcapitalrequirements.|





|Amountofreservesheld|Para1.22|EqualtotheNetCurrentAssets,£112,613|
|---|---|---|
|Reasonsforholdingzero|Para1.22|N/A|
|reserves|||
|Detailsoffundmateriallyin|Para1.24|N/A|
|deficit|||
|Explanationofany|Para1.23|Nocurrentissueswiththefund.|
|uncertaintiesaboutthe|||
|charitycontinuingasagoing|||
|concern|||



|<br>Youmaychoosetoincludefur|<br>therstatement|swhererelevantabout:|
|---|---|---|
|||Theprimarysourceoffundsisthrough|
|Thecharity'sprincipal<br>sourcesoffunds(including<br>anyfundraising)|Para1.47|members'monthlysubscriptions.Additional<br>fundsaregeneratedthroughprimary<br>purposetradingactivitiesincludingthebar<br>accountandWi-Fisubscriptions.|
|||Theprimarypurposeoftheinvestmentsheld|
|Investmentpolicyand<br>objectivesincludingany<br>socialinvestmentpolicy<br>adopted|Para1.46|aretoprotectthefund'scapitalandtokeep<br>growthbroadlyin-linewithinflation.<br>Considerationisgivenannuallytoinvesting<br>surplusfundswithinthelimitationsimposed<br>byAP3223Lflt115andtheapplicable|
|||reservespolicy.|
|||TheprincipalriskisachangeintheUK|
|Adescriptionoftheprincipal||ArmedForcespostureorothersignificant<br>eventthatnecessitatesthelatenotice|
|risksfacingthecharity|Para1.46|cancellationofamajorfunction(suchasthe|
|||SummerorChristmasBalls)atapointwhere|
|||theallocatedfundingisirretrievable.|
|Other||Nothingadditionaltoadd.|





|Descriptionofcharity's|||
|---|---|---|
|trusts:<br>Typeofgoverningdocument<br>'In,F.tric,,-.•,1rov:;1charter)<br>Howisthecharity|Para1.25<br>Para1.25|Constitution.<br>UnincorporatedAssociation.|
|constituted?|||
|te.gunincorporated|||
|associatio'•01O)<br>Trusteeselectionmethods<br>includingdetailsofany<br>constitutionalprovisionse.g.<br>electiontopostornameof<br>anypersonorbodyentitled<br>toappointoneormore<br>trustees|Para1.25|TheStationCommanderatRoyalAirForce<br>HighWycombeisappointedex-officio<br>TrusteeofallServiceFundsatRoyalAir<br>ForceHighWycombe.Appointmentofthe<br>StationCommandersiscontrolledbythe<br>RoyalAirForcePersonnelCareer<br>ManagementOrganisation,currentlybased<br>atHeadquartersAirCommand.RoyalAir|
|||ForceHighWycombe.|



## 

|<br>Youmaychoosetoincludefurtherstatements|<br>Youmaychoosetoincludefurtherstatements|whererelevantabout:<br>Nothingadditionaltoadd.|
|---|---|---|
|Policiesandprocedures|||
|adoptedfortheinduction<br>andtrainingoftrustees|Para1.51||
|||TheTrusteedelegatesthedaytoday|
|Thecharity'sorganisational<br>structureandanywider<br>networkwithwhichthe<br>charityworks|Para1.51|managementandcontroloftheOfficers'<br>Mess,togetherwiththeauthorityforthe<br>disbursementofgrantsandloans,toa<br>managementcommitteewhoisappointed<br>bythetrustee.Allmanagementdecisions,<br>acquisitionsandexpenditurearesubjectto<br>Trusteeapproval.Minutesaretakenat<br>eachCommitteeandGeneralmeetingand|
|||arecirculatedtoreachtheTrusteewithin|
|||10workingdaysofthemeetingfortheir|
|||approval.|
|||Thebudgetforthenextfinancialyearisset<br>inOctoberbytheCommitteeforapproval<br>bytheMessMembersatanExtraordinary<br>GeneralMeeting.TheAnnualGeneral|
|||MeetingratifiestheAnnualAudited|
|||AccountsoftheMess.|
|||AsTrusteeofallServiceFundsatRoyalAir|
|||ForceHighWycombe,theStation<br>Commanderalsohasresponsibilityforone|
|||otherseparatelyrunServiceFund<br>registeredcharity,namelytheRoyalAir<br>ForceHighWycombeWarrantOfficers'and<br>SNCOs'Mess.Theyarealsotrusteeforthe|
|||RoyalAirForceHighWycombeService<br>InstituteFundandanumberofother|
|||sports/society/welfarefundstermed<br>'bankedfunds'whichareexceptedcharities|
|||underStatutoryInstrument1056/65.|





|||AServiceFundsInternalAuditBoardis|
|---|---|---|
|||alsoconvenedatthestartofeachfinancial|
|||yeartocarryoutaninternalarithmetical|
|||andmanagementauditofthecharity.|
|||Nothingadditionaltoadd.|
|Relationshipwithany|||
|relatedparties|Para1.51||
|||Nothingadditionaltoadd.|
|Other|||



## 

|Charityname|RAFHighWycombe—Officers'MessFund|
|---|---|
|Othernamethecharityuses|OM|
|Registeredcharitynumber|1135114|
|Charity'sprincipaladdress|StationHeadquarters|
||RAFHighWycombe|
||Walter'sAsh|
||Buckinghamshire|
||HP144UE|





||Trusteename|Office(ifany)|Datesactedifnotfor<br>wholeyear|Nameofperson(orbody)<br>entitledtoappointtrustee<br>(ifany)|
|---|---|---|---|---|
||WgCdrJenny<br>Dennis|StationCommander|1Aug22todate|Appointmentofstation<br>commandersarecontrolled<br>bytheRoyalAirForce|
|1||||CareerManagement|
|||||organisationatHQAir|
|||||Command.|
||GpCaptPhilip<br>Arnold|StationCommander|1Nov21to31Jul22|Appointmentofstation<br>commandersarecontrolled<br>bytheRoyalAirForce|
|2||||CareerManagement|
|||||organisationatHQAir|
|||||Command.|
|3|||||
|4|||||
|5|||||







## 

## 

## 

## 



|CHARITYCOMMISSION<br>FORENGLANDANDWALES|RAFHighWycombe<br>Officers'Mess|RAFHighWycombe<br>Officers'Mess|RAFHighWycombe<br>Officers'Mess|Charity|No|1135114||
|---|---|---|---|---|---|---|---|
|||Annualaccountsfor||theperiod||||
|Periodstart<br>date||01Nov2021|To|Periodend<br>date||31Oct2022||
|SectionA||StatementofFinancialActivities||||||
|Recommendedcategoriesby<br>activity|0T<br>mo<br>5z|<br> <br>Unrestricted<br>funds|Restricted<br>income<br>funds|<br>Endowment<br>funds||Totalfunds|Prioryear<br>funds|
|Incomingresources(Note3)||F01|F02|F03||F04|F05|
|Incomeandendowmentsfrom:||||||||
|Donationsandlegacies<br>Charitableactivities<br>Othertradingactivities|SOt<br>502<br>S03|137,280<br>144,770<br>-|-|||137,280<br>144,770<br>-|101,833<br>32,563|
|Investments<br>Separatematerialitemofincome|SO4<br>SO5|2,166||||2,166|1,518|
|Other|SO6||||_|-||
|Total<br>Resourcesexpended(Note6)|S07|284,216|-|-||284,216|135,914|
|Expenditureon:||||||||
|Raisingfunds|SOB|||||||
|Charitableactivities|S09|259,168||||259,168|140.787|
|Separatematerialitemofexpense|St0|||||||
|Other|St1|||||||
|Total|S12|259,168||||259,168|140,787|
|Netincome/(expenditure)before<br>investmentgains/(losses)|S13|25.048|-|-||25,048|(4,873)|
|Netgams/(losses)oninvestments|S14|(6,7'6)||||(6,716)|14,852|
|Netincome/(expenditure)|S151|<br>18,332||||18,332|9,979|
|Extraordinaryitems(Note7)|516|||||||
|Transfersbetweenfunds|S17|||||||
|Otherrecognisedgains/(losses):||||||||
|Gainsand(losses)onrevaluationoffixedassetsforthe<br>charity'sownuse|S18|-|-|-|||217,374|
|Othergains/(losses)|S19|||||||
|Netmovementinfunds|szo|18,332|-|||18,332|227,353|
|Reconciliationoffunds:||||||||
|Totalfundsbroughtfurward|S21|1631,251||46,913||1,678,164|1450811|
|Totalfundscarriedforward|S22|1,649,583|-|46,913||1,696,496|1,678,164|





|SectionB|||BalanceSheet|BalanceSheet|||
|---|---|---|---|---|---|---|
|RAFHighWycombe<br>Officers'Mess<br>at31Oct2022|2 0<br>v 0<br>-5Z<br>w|Unrestricted<br>funds|Restricted<br>income<br>funds|Endowment<br>funds<br>E|Totalthis<br>year<br>E|Totallast<br>year|
|Fixedassets||F01|F02|F03|F04|F05|
|Intangibleassets<br>Tangibleassets<br>(Note15)<br>(Note14)|B01<br>802|1,512,537|||1,512,537|1,514,821|
|Heritageassets<br>Investments<br>(Note16)<br>(Note17)<br>Totalfixedassets|803<br>B04<br>B05|24,433<br>1,536,970|-|46,913<br>46,913|71,346<br>1,583,883|78,062<br>1,592,883|
|Currentassets|||||||
|Stock<br>Debtors<br>(Note18)<br>(Note19)|B06<br>B07|73,762|||73,762|44,483|
|Investments<br>(Note17.4)<br>Cashatbankandinhand(Note24)<br>Totalcurrentassets|808<br>809<br>810|54,803<br>128,565|-|-|54,803<br>128,565|75,330<br>119,813|
|Creditors:amountsfallingduewithin|B11|15,952|||15,952|6,474|
|oneyear<br>(Note20)<br>Cashatbankandinhand(Note20)|809›.|||||28,058|
|Totalcurrentliabilities|B12|15,952|||15,952|34,532|
|Netcurrentassets/(liabilities)|B12|112,613|||112,613|85,281|
|Totalassetslesscurrentliabilities|813|1,649,583||46,913|1,696,496|1,678,164|
|Creditors:amountsfallingdueafter|814||||||
|oneyear<br>(Note20)|||||||
|Provisionsforliabilities|B15||||||
|Totalnetassetsorliabilities|816|1,649,583|<br>-|46,913|1,696,496|1,678,164|
|FundsoftheCharity<br>Endowmentfunds(Note27)|B17|||46,913|46,913|46,913|
|Restrictedincomefunds(Note27)|818||||||
|Designatedfunds<br>Unrestrictedfunds|B19d<br>B19|<br>1,649,583|||1,649,583|1,631,251|
|Revaluationreserve<br>Totalfunds|820<br> <br>B21|1,649,583||46,913|1,696,496|1,678,164|
|Signedbyoneortwotrusteesonbehalfofall<br>thetrustees|||Signature||Dateofapproval<br>dd/mm/yyyy||
|||WgCdr|JenniferDennis||||





## 

|Netmovementinfundsgeneratedfromoperations|||18,332|
|---|---|---|---|
|Depreciationintheyear|4,437|||
|DisposalofFixedAssets||||
|RevaluationofFixedAssets||||
|MovementinStocks/Inventories||||
|MovementinDebtors/Receivables|(29,279)|||
|MovementinCreditors/Payables|9,478|||
|Netmovementinassetsandliabilities|||15,364|
|Netcashgeneratedfromoperations|||2,968|
|InvestingActivities||||
|InvestmentinFixedAssets|(2,153)|||
|ChangesinInvestments|6,716|||
|TotalforInvestingActivities||1|4,563|
|FinancingActivities||||
|RepaymentofLoans||||
|TotalforFinancingActivities||||
|TotalmovementinCashatbankandinhand|||7,531|
|CashatbankandinhandB/fwd|01Nov2021||47,272|
|CashatbankandinhandC/Fwd|31Oct2022||54,803|





## 

## 

## 


## 












## 

## 

## 

## 

|Pleaseprovideadescriptionof<br>thenatureofeachchangein|None|
|---|---|
|accountingpolicy||
|ReconcilationoffundsperpreviousGAAPtofundsdeterminedunderFRS102||
|Startof|Endof|
|period|period|
|`£`|`£`|
|Fundbalancesaspreviously||
|stated||
|Adjustments:||
|Fundbalanceasrestated||
|Reconcilationofnetincome/(netexpenditure)perpreviousGAAPtonetincome/(netexpenditure)underFRS102||
||Endof|
||period|
|Netincome/(expenditure)aspreviouslystated||





## 

## 

|Note2|AccountingPolicies||
|---|---|---|
|Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptforthoseidentified,"No"or"N/o".Whereadifferentor|||
||additionalpolicyhasbeenadoptedthenthisisdetailedintheboxbelow.||
|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|N/A|
||grantofprobate,theexecutorshaveestablishedthattherearesufficientassetsintheestate||
||andanyconditionsattachedtothelegacyareeitherwithinthecontrolofthecharityorhave||
||beenmet.||
|Governmentgrants|Thecharityhasreceivedgovernmentgrantsinthereportingperiod|No|
|Taxreclaimsondonationsand|GiftAidreceivableIsincludedInincomewhenthereisavaliddeclarationfromthedonor.|N/A|
|gifts|AnyGiftAidamountrecoveredonadonationisconsideredtobepartofthatgiftandis||
||treatedasanadditiontothesamefundastheinitialdonationunlessthedonorortheterms||
||oftheappealhavespecifiedotherwise.||
|Contractualincomeand|ThisisonlyincludedintheSoFAoncethecharityhasprovidedtherelatedgoodsorservices|N/A|
|performancerelatedgrants|ormettheperformancerelatedconditions.||
|Donatedgoods|Donatedgoodsaremeasuredatfairvalue(theamountforwhichtheassetcouldbe|N/A|
||exchanged)unlessimpracticaltodoso.||
||Thecostofanystockofgoodsdonatedfordistributiontobeneficiariesisdeemedtobethe|N/A|
||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.||





## 

## 

||GiftsinkindforusebythecharityareincludedintheSoFAasincomefromdonationswhen|N/A|
|---|---|---|
||receivable||
|Donatedservicesand|DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueofthegift|N/A|
|facilities|tothecharityprovidedthevalueofthegiftcanbemeasuredreliably.||
||Donatedservicesandfacilitiesthatareconsumedimmediatelyarerecognisedasincomewith|N/A|
||anequivalentamountrecognisedasanexpenseundertheappropriateheadingintheSOFA.||
|Supportcosts|Thecharityhasincurredexpenditureonsupportcosts.|Yes|
|Volunteerhelp|Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedin|N/A|
||thetrustees'annualreport.||
|Incomefrominterest,|Thisisincludedintheaccountswhenreceiptisprobablearidtheamountreceivablecanbe|Yes|
|royaltiesanddividends|measuredreliably||
|Incomefrommembership|MembershipsubscriptionsreceivedinthenatureofagiftarerecognisedinDonationsand|N/A|
|subscriptions|Legacies.||
||Membershipsubscriptionswhichgivesamembertherighttobuyservicesorotherbenefits|Yes|
||arerecognisedasincomeearnedfromtheprovisionofgoodsandservicesasincomefrom||
||charitableactivities.||
|Settlementofinsurance|InsuranceclaimsareonlyincludedintheSoFAwhenthegeneralincomerecognitioncriteria|N/A|
|claims|aremet(5.10to5.12FRS102SORP)andareincludedasanitemofotherincomeintheSoFA.||
|Investmentgainsandlosses|Thisincludesanyrealisedorunrealisedgainsorlossesonthesaleofinvestmentsandany<br>gainorlossresultingfromrevaluinginvestmentstomarketvalueattheendoftheyear.|Yes|
|2.2EXPENDITURE&LIABILITIES|||
|Liabilityrecognition|Liabilitiesarerecognisedwhereitismorelikelythannotthatthereisalegalorconstructive<br>obligationcommittingthecharitytopayoutresourcesandtheamountoftheobligationcan|Yes|
||bemeasuredwithreasonablecertainty.||
|Governanceandsupport<br>costs|Supportcostshavebeenallocatedbetweengovernancecostsandothersupport.Governance<br>costscompriseallcostsinvolvingpublicaccountabilityofthecharityanditscompliancewith|Yes|
||regulationandgoodpractice.||
||Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycostcategorieson|Yes|
||abasisconsistentwiththeuseofresources,egallocatingpropertycostsbyfloorareas,orper||
||capita,staffcostsbythetimespentandothercostsbytheirusage.||
|Grantswithperformance<br>conditions|Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelof<br>serviceoroutputtobeprovided,suchgrantsareonlyrecognisedintheSoFAoncethe|N/A|
||recipientofthegranthasprovidedthespecifiedserviceoroutput.||
|Grantspayablewithout<br>performanceconditions|Wheretherearenoconditionsattachingtothegrantthatenablesthedonorcharityto<br>realisticallyavoidthecommitment,aliabilityforthefullfundingobligationmustbe|Yes|
||recognised.||





## 

## 

|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,andcostabovezero|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,||





## 

|Debtors||Debtors(includingtradedebtorsandloansreceivable)aremeasuredoninitialrecognitionat<br>settlementamountafteranytradediscountsoramountadvancedbythecharity.|Yes|
|---|---|---|---|
|||Subsequently,theyaremeasuredatthecashorotherconsiderationexpectedtobereceived||
|Current|assetinvestments|Thecharityhashasinvestmentswhichitholdsforresaleorpendingtheirsaleandcashand<br>cashequivalentswithamaturitydatelessthanoneyear.Theseincludecashondepositand|N/A|
|||cashequivalentswithamaturitydateoflessthanoneyearheldforinvestmentpurposes||
|||ratherthantomeetshorttermcashcommitmentsastheyfalldue.||
|||Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancialinstruments|N/A|
|Policies|adoptedadditionaltoordifferent fromthoseabove|||





|SectionD|Notes|totheaccounts|totheaccounts|||||(continued)..|(continued)..|
|---|---|---|---|---|---|---|---|---|---|
|Note3|Analysisofincome|||||||||
|||CurrentFinancialYear||||PreviousFinancialYear||||
|||Unrestricted|Restricted|<br>Endowment|Totalfunds|Unrestncted|Restricted|Endowment|Prioryear|
|||funds|income|funds||funds|income|funds|funds|
||||funds||||funds|||
||Analysis|£|£|£|£|£|e|e|e|
|Donations|Donationsandgifts||||-||||-|
|andlegacies.|<br>GiftAid||||-|||||
||Legacies|||||||||
||Generalgrantsprovidedbygovernment/other|382|||382|||||
||Membershipsubscriptionsandsponsorshipswhich<br>areinsubstancedonations|136.898|||136,898|101.833|||101,833|
||Donatedgoods,facilitiesandservices||||-||||-|
||Otherdonationsandlegacies||||||||-|
||Total|137,280|||137,280|101,833|||101,833|
|Charitable|BarIncome|9,677|||9,677|2,292|||2,292|
|activities:|FunctionIncome|121,457|||121,457|17.486|||17,486|
||MaintenanceIncome|1.216|||1,216|685|||685|
||Wi-Fi|12,420|||12,420|12,100|||12,100|
||||||-|||.||
||||||-||||-|
|||||.||-|||-|
||Total|144,770|||144,770|32,563||-|32,563|
|Othertrading|<br>Othertradingactivities||||.|||||
|activities:|||||_||.|||
|||-|||.|||||
|||||,||||||
||Total|-|-|<br>-|-|-|-|-||
|Incomefrom|Interestincome|85|||85|31|||31|
|investments:|Dividendincome|2,081|||2,081|1,487|||1,487|
||Rentalandleasingincome||||||||-|
||Otherinvestmentincome|||||||||
||Total|2,166||-|2,166|1,518|-||1,518|
|Separate||||||||||
|materialitem||-|||||||-|
|ofincome:|||||-||||-|
||||||-||||-|
||Total|-|-|<br>-|-|-|-|-||
|Other:|Conversionofendowmentfundsintoincome||||-||||-|
||Gainondisposalofatangiblefixedassetheldfor|||||||||
||charity'sownuse||||||||"|
||Gainondisposalofaprogrammerelatedinvestment||||-||||-|
||Royaltiesfromtheexploitationofintellectualproperty|||||||||
||nghts|||||||||
||Other-OtherIncome||||-|||||
||Total||-|||-|-|-|-|
|TOTALINCO|IE|284,216|-||284,216|135,914|-|-|135,914|





|Note5<br>Donatedgoods,facilitiesandservices||||
|---|---|---|---|
||Thisyear|Lastyear||
|Secondedstaff||||
|Useofproperty||||
|Other||||
|Thisyear|||Lastyear|
|Pleaseprovidedetailsofthe||||
|accountingpolicyfortherecognition||||
|andvaluationofdonatedgoods,||||
|facilitiesandservices.||||
|Pleaseprovidedetailsofany||||
|unfulfilledconditionsandother||||
|contingenciesattachingtoresources||||
|fromdonatedgoodsandservicesnot||||
|recognisedinincome.||||
|Pleasegivedetailsofotherformsof||||
|otherdonatedgoodsandservicesnot||||
|recognisedintheaccounts,eg||||
|contributionofunpaidvolunteers.||||





|SectionD|Notestotheaccounts|||cont||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Note6|Analysisofexpenditure|CurrentFinancialYear|||||PreviousFinancialYear|||||
|||Unrestricted|Restricted|Endowment|Totalfunds|Unrestricted||Restricted||Endowment|Totalfunds|
|||funds|incomefunds|funds||funds<br>incomefunds||||funds||
||Analysis|||||||||||
|||e|£|£|£|£||£||E|£<br>-|
|Expenditureon<br>raisingfunds.|Incurredseekingdonations<br>Incurredseekinglegacies<br>Incurredseekinggrants||||•||-||-<br>-|-||
||Operatingmembershipschemesandsociallotteries||||-||||||-|
||Stagingfundraisingevents||||•||||-|-||
||Fudraisingagents||||||-||-|||
||Operatingchantyshops||||•||-|||||
||Operatingatradingcompany-non-charitable<br>Advertisingmarketing,directmailandpublicity||||•<br>-||-<br>-||•|-<br>-|-|
||Stanupcostsincurredingeneratingnewsourceof||||||.||.|||
||Databasedevelopmentcosts||||-||-||-|||
||Othertradingactivities||||||-|||||
||Investmentmanagementcosts||||-||-|||-||
||Portfoliomanagementcosts|||||||||-|-|
||Costofobtaininginvestmentadvice|||||||||||
||Investmentadministrationcosts||||||-||-|-|-|
||Intellectualpropertylicencingcosts||||||||-|||
||Rentcollection,propertyrepairs,maintenance||||-||-.||•|||
|||||||||||.||
||Totalexpenditureonraisingfunds|-|<br>-||-|||||-||
|Expenditureon<br>charitable<br>activities|AccountingServices<br>BadDebtsWrittenOff<br>BankCharges<br>Depreciation<br>Functions<br>GardenMaintenance<br>Grantsmade<br>IndependentExamination<br>Insurance<br>Maintenance|35<br>4.437<br>t89,265<br>1,324<br>11.050<br>1,344<br>3,753<br>6,155|Ii||-<br>35<br>4,437<br>189,265<br>1,324<br>11,050<br>1,344<br>3,753<br>6,155|192<br>188<br>35<br>4343<br>68265<br>10,197<br>9550<br>1.208<br>3236<br>650|||•<br>-<br>-|-<br>•<br>V<br>-<br>v<br>V<br>-|192<br>188<br>35<br>4,343<br>68,265<br>10,197<br>9.550<br>1,208<br>3,236<br>650|
||MovementinProvisionforDoubtfulDebts<br>Newspapers<br>PerformingRights<br>ProfessionalFees<br>Refreshments<br>Silver<br>TVLicencesandSubscriptions<br>Wi-Fi/Internet|2,243<br>7,283<br>t<br>16,871<br>3,529<br>11.878|||2.243<br>7.283<br>1<br>16,871<br>-<br>3,529<br>11.878|6.664<br>294<br>1350<br>13899<br>5,724<br>3.630<br>11.362|||-||6,664<br>294<br>1,350<br>13,899<br>5,724<br>3,630<br>11,362|
||||||-||.||||-|
||Totalexpenditureoncharitableactivities|-<br> <br>288,188||V|259,168|140,787'|||||140,787 1|
|Separatematerial|<br>Extraordinaryitems|||||||||-||
|itemofexpense||||||||||||
||Totalseparatematerialitemofexpense|<br>•|<br>•|-|-|||||-||
|Other|FixedAssetsDisposal||||•|||||-||
||Totalotherexpenditure||||-||-|||||
|TOTALEXPEN|<br>)ITURE|259.168|||259.168|<br>140.787|||-||140,787|








## 

|Pleaseexplainthenatureofeachextraordinaryitemoccurringintheperiod.|||
|---|---|---|
||Thisyear|Lastyear|
|Description|£|£|
|Extraordinaryitem1|||
|Extraordinaryitem2|||
|Extraordinaryitem3|||
|Extraordinaryitem4|||
|Totalextraordinaryitems|||





## 

|||Amountreceived|Amountreceived||Amountpaidout|Amountpaidout|Balance|Balance|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||heldatperiod||end||
|Description/nameofparty|Related<br>party(Yes<br>orNo)|Thisyear<br>£|Lastyear<br>£||Thisyear<br>£|Lastyear<br>£|Thisyear<br>e|Lastyear<br>£|||
|Members'moniesreceivedin|Yes|956|||||956||||
|error|||||||||||
||No||||||||||
||No||||||||||
||No||||||||||
||No||||||||||
||Total|956||-|-|-|956|||-|






## 

## 

|Supportcost|Raising|funds|Furthering<br>Objectives|Activity2||Activity3||Grand|total|Basisof<br>allocation|
|---|---|---|---|---|---|---|---|---|---|---|
|(examples)|£||£|£||£||£||(Describe<br>method)|
|Governance||-|-||-||||-||
||||||.||||||
||||||||||_||
|Other||-|-||||||-||
|Total||-|-||-||-||-||





## 

## 

## 

||Thisyear|Lastyear|
|---|---|---|
||£|£|
|Independentexaminer'sfees|1,344|1,208|
|Assuranceservicesotherthanauditorindependentexamination|-||
|Taxadvisoryfees|-|-|
|Otherfees(forexample:financialadvice,consultancy,accountancyservices)paid|_|192|
|totheindependentexaminer|||





## 





## 

## 



## 

## 



## 

## 

||Grantsto|Grantsto||||
|---|---|---|---|---|---|
|Analysis|institutions|individuals||Supportcosts|Total|
||£|£||£|£|
|HMQueen'sPlatinumJubileeParty|500||||500|
|JuniorRanks'Activities|350||||350|
|StationAnnualReceptionGrant|500||||500|
|StationCdr'sPresentation|200||-||200|
|StationCharities|4,000||||4,000|
|StationFamiliesDay|1,000||||1,000|
|StationFireworksParty|1,000||||1,000|
|StationSports|3,000||||3,000|
|StationWelfare|500||||500|
|Total|11,050||-|-|11,050|



## 




||Freeholdland&|Otherland&|Plant,machinery|Fixtures,fittings|Total|
|---|---|---|---|---|---|
||buildings|buildings|andmotor|andequipment||
||||vehicles|||
||£|£|£|£|£|
|Atthebeginningof||-||1,548,125|1,548,125|
|theyear||||||
|Additions|-||-|2,153|2,153|
|Revaluations||||||
|Disposals||||||
|Transfers*|-|-|||.|
|Atendoftheyear|-|-|-|1,550,278|1,550,278|
|14.2Depreciationand|impairments|||||
|**Basis|SL|SL|SL|SL|StraightLine|
||||||("SL")or|
||||||Reducing|
||||||Balance("RB")|
|**Rate||||||
|Atbeginningofthe||-||33,304|33,304|
|year||||||
|Disposals||||||
|Depreciation|-|-||4.437|4,437|
|Impairment||||||
|Transfers*||||||
|Atendoftheyear|-|-|-|37,741|37,741|
|14.3Netbookvalue||||||
|Netbookvalueatthe||||1,514,821|1,514,821|
|beginningoftheyear||||||
|Netbookvalueatthe||||1,512,537|1,512,537|
|endoftheyear||||||








## 

## 

## 

## 



## 


## 





## 

## 

## 

|16.2Costorvaluation|||||||
|---|---|---|---|---|---|---|
||Heritageasset<br>1|Heritageasset<br>2|<br>Heritageasset<br>3|Heritageasset<br>4|Total||
||£|£|£|£|£||
|Atbeginningoftheyear|-|-|||||
|Additions|||||||
|Disposals|||||||
|Revaluations|||||||
|Transfers'|||||||
|Atendoftheyear|||||||
|16.3Depreciationandimpairments|||||||
|"Basis||||||StraightLine|
|||||||("SL")or|
|||||||Reducing|
|||||||Balance|
|Rate|||||||





## 

|Thisyear|Lastyear|||
|---|---|---|---|
|theeffectivedateoftherevaluation||||
|thenameofindependentvaluer,ifapplicable||||
|qualificationsofindependentvaluer||||
|themethodsappliedandsignificantassumptions||||
|anysignificantlimitationsonthevaluation||||
|16.7Analysisofheritageassetsbyclassorgroupdistinguishingthoseatcostandthoseatvaluation||||
|Atvaluation|AtcostGroup|Total||
|GroupA|B|||
|£|£|£||
|Carryingamountatthebeginningofthe||||
|period||||
||||.|
|-|-|||
|Additions||||
|Disposals||||
|Depreciation/impairment||||
|Revaluation||||
|Carryingamountattheendofperiod|.||.|



||Thisyear|Lastyear|
|---|---|---|
|(i)Explainthereasonwhyheritage|||
|assetshavenotbeenrecognisedon|||
|thebalancesheet.|||
|(ii)Describethesignificanceand|||
|natureofheritageassets.|||
|(iii)Discloseinformationthatis|||
|helpfulinassessingthevalueof|||
|heritageassets.|||
|(iv)Explainthereasonwhyitisnot|||
|practicabletoobtainavaluationof|||
|heritageassets.|||





||2022||2021||2020|2019|2018||
|---|---|---|---|---|---|---|---|---|
||£||£||£|£|£||
|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|||||||||





## 

## 

||Listed<br>investments|Cash&cash<br>equivalents|Investment<br>properties|Social<br>investments|Other||Total|
|---|---|---|---|---|---|---|---|
|Carrying(fair)valuealbeginningof|78,062||||||78,062|
|period||||||||
|Add:additionstoinvestmentsduring||||||||
|period'||||||||
|Less:disposalsatcarryingvalue||||||||
|Less:impairments||||||||
|Add:Reversalofimpairments||||||||
|Add/(deduct):transferin/(out)inthe||||-|||_|
|period||||||||
|Add/(deduct):netgain/(loss)on||||||||
|revaluation||||||||
|Carrying(fair)valueatendofyear|71,346|-|-|-||-|71,346|



## 







|17.6Concessionaryloans|||||
|---|---|---|---|---|
||Description||Thisyear|Lastyear£|
|Amountofconcessionaryloansmade(Multiple|||||
|loansmademaybedisclosedinaggregateprovided|||||
|thatsuchaggregationdoesnotobsuresignificant|||||
|information).|||||
|||Total|||
||Description||ThisyearE|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.|||||





## 

|||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||
||||£||£|





## 

## 

## 


|Thisyear|Lastyear|
|---|---|
|£|£|
|55,635|26,606|
|18,127|17,612|
||265|
|73,762|44,483|






## 

## 

|Amountsfallingduew|<br>thinoneyearieaftermorethanoneyear|<br>thinoneyearieaftermorethanoneyear|<br>thinoneyearieaftermorethanoneyear||
|---|---|---|---|---|
||Thisyear|Lastyear|Thisyear|Lastyear|
||£|£|£|£|
|Accrualsforgrantspayable|||||
|Bankloansandoverdrafts||28.058||-|
|Tradecreditors|2,260|2,746|||
|Paymentsreceivedonaccountforcontractsor|||||
|performance-relatedgrants|||||
|Accrualsanddeferredincome|2,079|3,728|||
|Taxationandsocialsecurity|11,613||||
|Othercreditors|_|||.|
|Total|<br>15,952|34,532|-|-|





## 

## 



||Thisyear|Lastyear|
|---|---|---|
|22.1Pleaseprovideinformationaboutthe|||
|significanceoffinancialinstruments(eg.debtors,|||
|creditors,investmentsetc)tothecharity'sfinancial|||
|positionorperformance,forexample,thetermsand|||
|conditionsofloansortheuseofhedgingtomanage|||
|financialrisk.|||
|22.2Ifthecharityhasprovidedfinancialassetsasa|||
|formofsecurity,thecarryingamountofthefinancial|||
|assetspledgedassecurityandthetermsand|||
|conitionsrelatedtoitspledgeshouldbegivenhere.|||





## 

## 

## 

## 



## 

## 

|||Thisyear|Lastyear|
|---|---|---|---|
|Shorttermcashinvestments(lessthan3monthsmaturitydate)||||
|Shorttermdeposits<br>Cashatbank||54,803|75330|
|CashFloats||||
|Other||||
||Total|54,803|75,330|





## 





## 

## 




## 

## 

|||||Fund|Income|Expenditure|Transfers|Gainsand|Fund|
|---|---|---|---|---|---|---|---|---|---|
|Fundnames|TypePE,EE<br>RorUR"||PurposeandRestrictions|balances<br>brought||||losses|balances<br>carried|
|||||forward|||||forward|
|||||£|£|£|£|£|£|
|ContingentLiability<br>UnrestrictedFunds|PE<br>UR|CentralFundingfromRAFCommand<br>Generalfundsfromdaytodayoperations||46,913<br>1,631,251|284,216|-<br>(259.168)|-<br>-||46,913<br>1,649.583|
||||||||-||-|
|Otherfunds|N/A||N/A|||-||-|-|
||||TotalFunds|1,678,164|284,216|(259,168)|-|(6,716)|1,696,496|





## 

## 

## 

||||Fund|Income|Expenditure|Transfers|Gainsand|Fund|
|---|---|---|---|---|---|---|---|---|
||||balances||||losses|balances|
|Fundnames|TypePE,EE<br>RorUR^|PurposeandRestrictions|brought<br>forward|||||carried<br>forward|
||||£|£|£|£|£|£|
|ContingentLiability<br>UnrestrictedFunds|PE<br>UR|CentralFundingfromRAFCommand<br>Generalfundsfromdaytodayoperations|46,913<br>1.403.898|135,914|-<br>(140,787)|-<br>-|-<br>232.226|46,913<br>1.631,251|
||||||-|||-|
|Otherfunds|N/A|N/A<br>TotalFunds|-<br>1,450,811|-<br>135,914|(140,787)|-|232,226|-<br>1,678,164|





|27.3 Transfersbetween|funds||
|---|---|---|
||Reasonfortransferandwhereendowmentisconvertedto|Amount|
||income,legalpowerforitsconversion||
|Betweenunrestrictedand|||
|restrictedfunds|None||
|Betweenendowmentand|||
|restrictedfunds|None||
|Betweenendowmentand|||
|unrestrictedfunds|None||





## 

## 


## 




|herehavebeennorelatedpartytransactionsinthereporting|herehavebeennorelatedpartytransactionsinthereporting|herehavebeennorelatedpartytransactionsinthereporting|period(TrueorFalse)|period(TrueorFalse)||FALSE|FALSE|
|---|---|---|---|---|---|---|---|
||||||Provision|Amounts<br>writtenoff||
|Nameofthetrustee<br>orrelatedparty|Relationship<br>tocharity|Descriptionofthe<br>transaction(s)|Amount|Balanceat<br>periodend|forbad<br>debtsat<br>periodend|during<br>reporting<br>period|Total|
||||£|£|£|£|£|





## 

## 

## 

## 





## **Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

|**Report to the Managing**<br>**Trustee of**<br>**On accounts for the year**<br>**ended**<br>**Set out on pages**|RAF HIGH WYCOMBE OFFICERS’ MESS|RAF HIGH WYCOMBE OFFICERS’ MESS|RAF HIGH WYCOMBE OFFICERS’ MESS|
|---|---|---|---|
|||||
||31STOCTOBER 2022|**Charity no**<br>**(if any)**|1135114|
|||||
||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. 

|**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**|Original signed|28.03.2023|
|---|---|---|
||||
||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**