##
||SORP||
|---|---|---|
||reference||
|Summaryofthepurposesof
thecharityassetoutinits
governingdocument|Para1.17|Thepromotionofmilitaryefficiencybythe
charityassetoutinitsgoverningdocument
bytheprovisionandsupportofsocial,
sportingandotherfacilitiesforthe|
|||efficiencyandwellbeingofService|
|||personnel.Thismayalsoextendtomaking|
|||grantstoanyactivitywhichintheopinionof|
|||thetrusteeisinfurtheranceofthe|
|||objectivesofthecharity.Thispresentsthe|
|||Trusteewithwidepowers,enablingthemto|
|||providecharitableassistancetoall|
|||elementsoftheUKArmedForces|
|||Community;internalsubsidyofmess|
|||activitiesandgrant-makingaretheRoyal|
|||AirForceHighWycombeOfficers'Mess|
|||principalmeansofdeliveringthischaritable|
|||assistance.|
|Summaryofthemain
activitiesinrelationtothose|Para1.17
and1.19|ThisFundderivespublicbenefitasit
assistsinprovidingServicepersonnelwith|
|purposesforthepublic
benefit,inparticular,the
activities,projectsOr
servicesidentifiedinthe||thenecessaryskillstocarryouttheArmed
ForcescontributiontotheDefenceofthe
UnitedKingdomanditsinterests.Service
Fundsareestablishedforthebenefit|
|accounts.||ofServicepersonneltopromotemilitary|
|||efficiencywhichunderpinsespritdecorps|
|||andteamworking,andtheyhelpto|
|||encouragepersonneltodevelopthe|
|||character,spiritandattitudetoface|
|||challengesanddangerassociatedwith|
|||militaryservice.Asaresult,theFund|
|||providesabenefittothegeneralpublicin|
|||helpingtoprovidepersonnelwhoare|
|||motivated,havehighmoraleandarewilling|
|||toservetheneedsoftheircountryandthat|
|||ofitspublic,atalltimes.|
|||Theabovestatementhasbeenagreedby|
|||RAFAirCommandHQServiceFundsstaff|
|||andtheCharityCommission.|
|Statementconfirming
whetherthetrusteeshave|Para1.18|ThroughinstructionsuppliedbyAir
Commandstaff,thetrusteehaspaiddue|
|hadregardtotheguidance||regardtotheguidanceissuedbythe|
|issuedbytheCharity|||
##
|Additionalinformation(optional)|Additionalinformation(optional)||
|---|---|---|
|Youmaychoosetoincludefurtherstatements||whererelevantabout:|
||SORP||
||reference||
|Policyongrantmaking|Para1.38|Nothingadditionaltoadd.|
|Policyonsocialinvestment
includingprogramrelated|Para138|Nothingadditionaltoadd.|
|investment|||
|Contributionmadeby|Para1.38|Allmembersoftheorganisingcommittee|
|volunteers||forthefundareunpaidvolunteers.|
|Other||Nothingadditionaltoadd.|
##
||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|
|Achievementsagainst|||
|---|---|---|
|objectivesset|Para1.41|Nothingadditionaltoadd.|
|Performanceoffundraising|||
|activitiesagainstobjectives||Nothingadditionaltoadd.|
|set|Para1.41||
|Investmentperformance
againstobjectives|Para1.41|Nothingadditionaltoadd.|
|Other||Nothingadditionaltoadd.|
##
|Reviewofthecharity's|Para1.21|Thefundincreasedby£20,221overthe|
|---|---|---|
|financialpositionattheend||Period,beingtheoperating surplusforthe|
|oftheperiod||financialyear.|
|Statementexplainingthe|Para1.22|TheRAFHighWycombeOfficers'Mess|
|policyforholdingreserves||needsalevelofreservesduetoa|
|statingwhytheyareheld||ContingentLiabilityfigureof£46,913to|
|||RAFCentralFundwhichwouldneedtobe|
|||repaidshouldtheunitevercloseandfor|
|||workingcapitalrequirements.|
|Amountofreservesheld|Para1.22|£157,311|
|---|---|---|
|Reasonsforholdingzero|Para1,22|N/A|
|reserves|||
|Detailsoffundmateriallyin|Para1.24|N/A|
|deficit|||
|Explanationofany|Para1.23||
|uncertaintiesaboutthe
charitycontinuingasagoing||Nocurrentissueswiththefund.|
|concern|||
|Additionalinformation(optional)|Additionalinformation(optional)||
|---|---|---|
|Youmaychoosetoincludefurtherstatements||whererelevantabout:|
|||Theprimarysourceoffundsisthrough|
|||members'monthlysubscriptions.Additional|
|Thecharity'sprincipal||fundsaregeneratedthroughprimary|
|sourcesoffunds (including||purposetradingactivitiesincludingthebar|
|anyfundraising)|Para1.47|account,Wi-Fisubscriptionsanduseof|
|||functionroomsorante-roomconsumables|
|||bynon-members.|
|||Theprimarypurposeoftheinvestmentsheld|
|||aretoprotectthefund'scapitalandtokeep|
|Investmentpolicyand||growthbroadlyin-linewithinflation.|
|objectivesincludingany||Considerationisgivenannuallytoinvesting|
|socialinvestmentpolicy|Para1.46|surplusfundswithinthelimitationsimposed|
|adopted||byAP3223Lflt115andtheapplicable|
|||reservespolicy.|
|||TheprincipalriskisachangeintheUK|
|||ArmedForcespostureorothersignificant|
|Adescriptionoftheprincipal||eventthatnecessitatesthelatenotice|
|risksfacingthecharity|Para1.46|cancellationofamajorfunction(suchasthe|
|||SummerorChristmasBalls)atapointwhere|
|||theallocatedfundingisirretrievable.|
|||Additionally,asignificantcrash/fallinshare|
|||priceswillalsohaveanimpactonthefunds|
|||reservecapitalheldinequityinvestments.|
|Other||Nothingadditionaltoadd.|
##
|Descriptionofcharity's|||
|---|---|---|
|trusts:|||
|Typeofgoverningdocument|**Para1.25**|**Constitution.**|
|'trust**deed.royalcharter)**|||
|**Howisthecharity**|**Para1.25**|**UnincorporatedAssociation.**|
|**constituted?**|||
|**urlinGorpc)rate.,:J**|||
|**association.nin'.**|||
|**Trusteeselectionmethods**|**Para1.25**|**TheStationCommanderatRoyalAirForce**|
|**includingdetailsofany**||**HighWycombeisappointedex-officio**|
|**constitutionalprovisionse.g.**||**TrusteeofallServiceFundsatRoyalAir**|
|**electiontopostornameof**||**ForceHighWycombe.Appointmentofthe**|
|**anypersonorbodyentitled**||**StationCommandersiscontrolledbythe**|
|**toappointoneormore**||**RoyalAirForcePersonnelCareer**|
|**trustees**||**ManagementOrganisation.currentlybased**|
|||**atHeadquartersAirCommand,RoyalAir**|
|||**ForceHighWycombe.**|
##
|**Policiesandprocedures**|||
|---|---|---|
|**adoptedfortheinduction**|**Para1.51**|**Nothingadditionaltoadd.**|
|**andtrainingoftrustees.**|||
|||**TheTrusteedelegatestheday-to-day**|
|||**managementandcontroloftheOfficers'**|
|**Thecharity'sorganisational**||**Mess,togetherwiththeauthorityforthe**|
|**structureandanywider**||**disbursementofgrantsandloans,toa **|
|**networkwithwhichthe**|**Para1.51**|**managementcommitteewhoisappointed**|
|**charityworks**||**bythetrustee.Allmanagementdecisions,**|
|||**acquisitionsandexpenditurearesubjectto**|
|||**Trusteeapproval.Minutesaretakenat**|
|||**eachCommitteeandGeneralmeetingand**|
|||**arecirculatedtoreachtheTrusteewithin**|
|||**10workingdaysofthemeetingfortheir**|
|||**approval. **|
|||**Thebudgetforthenextfinancialyearisset**|
|||**inOctoberbytheCommitteeforapproval**|
|||**bytheMessMembersatanExtraordinary**|
|||**GeneralMeeting.TheAnnualGeneral**|
|||**MeetingratifiestheAnnualAudited**|
|||**AccountsoftheMessandanyupdatesto**|
|||**theinyearfinancialplan.**|
|||**AsTrusteeofallServiceFundsatRoyalAir**|
|||**ForceHighWycombe,theStation**|
|||**Commanderalsohasresponsibilityforone**|
|||**otherseparatelyrunServiceFund**|
|||**registeredcharity,namelytheRoyalAir**|
|||**ForceHighWycombeWarrantOfficers'and**|
|||**SNCOs'Mess.Theyarealsotrusteeforthe**|
|||**RoyalAirForceHighWycombeService**|
|||**InstituteFundanda numberofother**|
|||**sports/society/welfarefundstermed**|
|||**'bankedfunds'whichareexceptedcharities**|
|||**underStatutoryInstrument1056/65.**|
|||AServiceFundsInternalAuditBoardis|
|---|---|---|
|||alsoconvenedatthestartofeachfinancial|
|||yeartocarryoutaninternalarithmetical|
|||andmanagementauditofthecharity.|
|Relationshipwithany|||
|relatedparties|Para1.51|Nothingadditionaltoadd.|
|Other||Nothingadditionaltoadd.|
##
|Charityname|RAFHighWycombe—Officers'MessFund|
|---|---|
|Othernamethecharityuses|OM|
|Registeredcharitynumber|1135114|
|Charity'sprincipaladdress|StationHeadquarters'|
||RAFHighWycombe|
||Walter'sAsh|
||Buckinghamshire|
||HP144UE|
##
##
##
##
##
##
##
|A?
CHARITYCOMMISSION
FORENGLANDANDWALES|RAFHighWycombe
Officers'Mess|RAFHighWycombe
Officers'Mess|RAFHighWycombe
Officers'Mess|Charity|No|1135114||
|---|---|---|---|---|---|---|---|
|||Annualaccountsfor||theperiod||||
|Periodstart
date||01Nov2022|To|Periodend
date||31Oct2023||
|SectionA||StatementofFinancialActivities||||||
|Recommendedcategoriesby
activity|1)
2
-3Z
(.0|
Unrestricted
funds|Restricted
income
funds|
Endowment
funds||Totalfunds|Prioryear
funds|
|Incomingresources(Note3)||F01|F02|F03||F04|F05|
|Incomeandendowmentsfrom:||||||||
|Donationsandlegacies|S01|
-|-|||-|382|
|Charitableactivities|S02|
314,981|||-|314,981|281,668|
|Othertradingactivities|S03||||.|.||
|Investments|S04|
3,324|-|||3,324|2,166|
|Separatematerialitemofincome|SO5||_|||.||
|Other|S06|||||||
|Total507||
318,305|-||-|318,305|284,216|
|Resourcesexpended(Note6)||||||||
|Expenditureon:||||||||
|Raisingfunds|SO8|||||||
|Charitableactivities|SO9|
300,628||||300,628|259,168|
|Separatematerialitemofexpense|S10|||||||
|Other|S11|||||||
|TotalS12||
300,628||||300,628|259,168|
|Netincome/(expenditure)before
investmentgainsl(losses)|S13|
17,677|-||-|17,677|25,048|
|Netgains/(losses)oninvestments|Si|2,544||||2,544|(6,716)|
|Netincome/(expenditure)|S15|
20,221||||20,221|18,332|
|Extraordinaryitems(Note7)|S16|||||||
|Transfersbetweenfunds|S17|||||||
|Otherrecognisedgains/(losses):||||||||
|Gainsand(losses)onrevaluationoffixedassetsforthe
charity'sownuse|S18|
-||||-||
|Othergains/(losses)|S19|||||||
|Netmovementinfunds|szo|
20,221|-||-|20,221|18,332|
|Reconciliationoffunds:||||||||
|Totalfundsbroughtforward|S21|
1,649,583||46,913||1,696,496|1,678,164|
|Totalfundscarriedforward|s22|
1,669,805|-|46,913||1,716,718|1,696,496|
|SectionB|||BalanceSheet|BalanceSheet|||
|---|---|---|---|---|---|---|
|RAFHighWycombe
Officers'Mess
at31Oct2023|w
7o
5Z
O0|Unrestricted
funds|Restricted
income
funds|Endowment
funds|Totalthis
year|Totallast
year|
|Fixedassets||F01|F02|F03|F04|F05|
|Intangibleassets
(Note15)|B01||||||
|Tangibleassets
(Note14)|602|1,512,494|||1,512,494|
1,512,537|
|Heritageassets
(Note16)|B03||_||.||
|Investments
(Note17)|B04|26,977||46,913|73,890|
71,346|
|Totalfixedassets|aos|1,539,471|-|46,913|1,586,384|1,583.883|
|Currentassets|||||||
|Stock
(Note18)|806||||||
|Debtors
(Note19)|B07|79,070|-|-|79,070|
73,762|
|Investments
(Note17.4)|808||_||.||
|Cashatbankandinhand(Note24)|B09|65,385|-|-|65,385|
54,803|
|Totalcurrentassets|B10|144,455|-|-
_|144,455|
128,565|
|Creditors:amountsfallingduewithin
oneyear
(Note20)|B11|14,121|||14,121|
15,952|
|Cashatbankandinhand(Note20)|B09x||||||
|Totalcurrentliabilities|B12|14,121|||14,121|15,952|
|Netcurrentassets/(liabilities)|B12|130,334|-|-|130,334|112,613|
|Totalassetslesscurrentliabilities|813|1,669,805|-|46,913|1,716,718|1,696,496|
|Creditors:amountsfallingdueafter|B14||||||
|oneyear
(Note20)|||||||
|Provisionsforliabilities|B15||||||
|Totalnetassetsorliabilities|616|1,669,805|-|46,913|1,716,718|1,696,496|
|FundsoftheCharity|||||||
|Endowmentfunds(Note27)|B17|||46,913|46,913|46,913|
|Restrictedincomefunds(Note27)|618||||||
|Designatedfunds|619d||||||
|Unrestrictedfunds|619|1,669,805|||1,669,805|1,649,583|
|Revaluationreserve|620||||||
|Totalfunds|B21|1,669,805||46,913|1,716,718|1,696,496|
|Signedbyoneortwotrusteesonbehalfofall
thetrustees||Signature|||Dateofapproval
dd/mm/yyyy||
||||||"4-N-tA.--,-12_1/4.1||
|||WgCdrJenniferDennis|||||
##
|Netmovementinfundsgeneratedfromoperations||20,221|
|---|---|---|
|Depreciationintheyear|4,380||
|DisposalofFixedAssets|||
|RevaluationofFixedAssets|||
|MovementinStocks/Inventories|||
|MovementinDebtors/Receivables|(5,308)||
|MovementinCreditors/Payables|(1,831)||
|Netmovementinassetsandliabilities||2,759|
|Netcashgeneratedfromoperations||17,462|
|InvestingActivities|||
|InvestmentinFixedAssets|(4,337)||
|ChangesinInvestments|(2,544)||
|TotalforInvestingActivities||6,881|
|FinancingActivities|||
|RepaymentofLoans|||
|TotalforFinancingActivities||••|
|TotalmovementinCashatbankandinhand||10,581|
|CashatbankandinhandB/fwd|01Nov2022|54,803|
|CashatbankandinhandC/Fwd|31Oct2023I|65,385|
##
##
##
##
##
##
##
##
##
##
|SectionD|Notestotheaccounts||
|---|---|---|
|Note2|AccountingPolicies||
|Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptforthoseidentified,"No"or"N/a".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'.||
||Goodsdonatedfor on-goingusebythecharityarerecognisedastangiblefixedassetsand|N/A|
||includedintheSoFAasincomingresourceswhenreceivable.||
##
##
||GiftsinkindforusebythecharityareincludedintheSoFAasincomefromdonationswhen|N/A|
|---|---|---|
||receivable||
|Donatedservicesand|DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueofthegift|N/A|
|facilities|tothecharityprovidedthevalueofthegiftcanbemeasuredreliably.||
||Donatedservicesandfacilitiesthatareconsumedimmediatelyarerecognisedasincomewith|N/A|
||anequivalentamountrecognisedasanexpenseundertheappropriateheadingintheSOFA.||
|Supportcosts|Thecharityhasincurredexpenditureonsupportcosts.|Yes|
|Volunteerhelp|Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedin
thetrustees'annualreport.|WA|
|Incomefrominterest,|Thisisincludedintheaccountswhenreceiptisprobableandtheamountreceivablecanbe|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|Yes|
||gainorlossresultingfromrevaluinginvestmentstomarketvalueattheendoftheyear.||
|2.2EXPENDITURE&LIABILITIES|||
|Liabilityrecognition|Liabilitiesarerecognisedwhereitismorelikelythannotthatthereisalegalorconstructive|Yes|
||obligationcommittingthecharitytopayoutresourcesandtheamountoftheobligationcan||
||bemeasuredwithreasonablecertainty.||
|Governanceandsupport|Supportcostshavebeenallocatedbetweengovernancecostsandothersupport.Governance|Yes|
|costs|costscompriseallcostsinvolvingpublicaccountabilityofthecharityanditscompliancewith||
||regulationandgoodpractice||
||Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycostcategorieson|Yes|
||abasisconsistentwiththeuseofresources,egallocatingpropertycostsbyfloorareas,orper||
||capita,staffcostsbythetimespentandothercostsbytheirusage.||
|Grantswithperformance|Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelof|N/A|
|conditions|serviceoroutputtobeprovided,suchgrantsareonlyrecognisedintheSoFAoncethe||
||recipientofthegranthasprovidedthespecifiedserviceoroutput.||
|Grantspayablewithout|Wheretherearenoconditionsattachingtothegrantthatenablesthedonorcharityto|Yes|
|performanceconditions|realisticallyavoidthecommitment,aliabilityforthefullfundingobligationmustbe||
||recognised.||
|SectionC|Notestotheaccounts|cont...|
|---|---|---|
|Redundancycost|Thecharitymadenoredundancypaymentsduringthereportingperiod.|Yes|
|Deferredincome|Nomaterialitemofdeferredincomehasbeenincludedintheaccounts|Yes|
|Creditors|Thecharityhascreditorswhicharemeasuredatsettlementamountslessanytradediscounts|N/A|
|Provisionsforliabilities|Aliabilityismeasuredonrecognitionatitshistoricalcostandthensubsequentlymeasuredat
thebestestimateoftheamountrequiredtosettletheobligationatthereportingdate|Yes|
|Basicfinancialinstruments|Thecharityaccountsforbasicfinancialinstrumentsoninitialrecognitionasperparagraph
10.7FRS102SORP.Subsequentmeasurementisasperparagraphs11.17to11.19,FRS102|Yes|
||SORP.||
|2.4ASSETS|||
|Tangiblefixedassetsforuse|Thesearecapitalisediftheycanbeusedformorethanoneyear,andcostabovezero|Yes|
|bycharity|||
||Theyarevaluedatcost.|No|
||Thedepreciationratesandmethodsusedaredisclosedinnote14.|No|
|Intangiblefixedassets|Thecharityhasintangiblefixedassets,thatis,non-monetaryassetsthatdonothavephysical
substancebutareidentifiableandarecontrolledbythecharitythroughcustodyorlegal|No|
||rights.Theamortisationratesandmethodsusedaredisclosedinnote15.||
||Theyarevaluedatcost.|N/A|
|Heritageassets|Thecharityhasheritageassets,thatis,non-monetaryassetswithhistoric,artistic,scientific,
technological,geophysicalorenvironmentalqualitiesthatareheldandmaintainedprincipally|No|
||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
YearEnding31Oct2023||Page1|
|SectionD||Notes|to|theaccounts|theaccounts|theaccounts|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Note3||AnalysisofIncome
Analysis|CurrentFinancialYear
Unrestricted
funds
£
Restricted
income
funds
£
Endowment
funds
E
Totalfunds
£|||||||PreviousFinancialYear
Unrestricted
funds
£
Rostrected
income
funds
E
Endowment
funds
£
Prioryear
funds
e
-|||||||||
|Donations|Donationsandgifts||||•||||-
-|
||||||||-|
|andlegacies:|GiftAid
Legacies
Generalgrantsprovidedbygovemmentlother||||-|-|-||-
-||382||-|||-||382
-|
||Membershipsubscriptionsandsponsorshipswhich|||||-|||.||||||||||
||areinsubstancedonations||||||||||||-|||||-|
||Donatedgoods,facilitiesandservices
Otherdonationsandlegacies
Total||||-|-
-|
-||-
-||382||-
-|||-||382|
|Charitable
activities:|BarIncome
CharitySubscriptions
FunctionIncome
MaintenanceIncome
Wi-Fi|||10,479
175,623
111,898
2,611
14,370||
-|||10,479
175,623
111,898
2,611
14,370
-||9,677
136,898
121,457
1,216
12,420
-|||-||-|9,677
136,898
121,457
1,216
12,420
-||
|||||||||||||||||||-|
||||||•||||-||||||||||
|||||||||||||||||||-|
|||||||||||-|||||||||
|||||||.||||||||.|||||
||||||-||||||||||||||
|||||||_||||||||||||-|
||||||-||||||||||||||
|||||||||||||||||||-|
|||||||||||-|||||||||
|||||||||||||||||||-|
|||||||||-||-|||||||||
|||Total||314,981||
-||-|314,981||281,668|||-||-||281,668|
|||||||||||||||||||-|
|Othertrading||Othertradingactivities|||-||-|||.|||||||||
|activities:|||||||||||||||||||
|||||||||||||-||.|||||
||||||||.||||||||||||
|||||||||||||||||||-|
|||Total|||-||-|-||-||-||-|||.||
|Incomefrom
investments:||Interestincome
Dividendincome||1,511
1,813|||-
-|-|1,511
1,813
-||85
2,081|||||||85
2,081
-|
|||Rentalandleasingincome||||||||-||||-|||-|-|
|||OtherinvestmentIncome
Total||-
3,324|||-|-|3,324||2,166|||-|||-|2,166|
|Separate|||||-|||.||-
-|||-
-|.||||-
-|
|materialitem||||||||||||||||||-|
|||||||||||-|||||||||
|ofincome:||||||||||||||.||||-|
||||||||.||||||||||||
|||Total|||-||-|-||-|||.|-|||-|-|
||||||||||||||||||-|-|
|Other:||Conversionofendowmentfundsintoincome
Gainondisposalofatangiblefixedassetheldfor|||||-|||-|||-|||||-|
|||charitysownuse||||||||_||||||||-|
|||Gainondisposalofaprogrammerelatedinvestment|||||-|||_|||||||||
|||Royaltiesfromtheexploitationofintellectualproperty||||||||"||||||||.|
|||rights||||||||-||||||||.|
|||Other-OtherIncome
Total||||-|-|-||-|||-|-|||-|-|
|TOTALINCO||
IE||318,305|||•|-|
318,305||
284,216|||-|||-|284,216|
|SectionD||Notesto|theaccounts||(continued)..|
|---|---|---|---|---|---|
|Note4|Analysisof|
receiptsofgovernmentgrants||||
|||||Thisyear|Lastyear|
|||Description||£|£|
|Governmentgrant1|||N/A|||
|Governmentgrant2||||||
|Governmentgrant3||||||
|Other|||Total|||
|||Thisyear||Lastyear||
|Pleaseprovidedetailsofany||||||
|unfulfilledconditionsandother||||||
|contingenciesattachingtogrants||||||
|thathavebeenrecognisedin||||||
|income.||||||
|Pleasegivedetailsof|otherforms|||||
|ofgovernmentassistancefrom||||||
|whichthecharityhas|directly|||||
|benefited.||||||
|Section0||Notestotheaccounts|||cont|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Note6||Analysisofexpenditure|CurrentFinancialYear
Unrestricted
funds
Restricted
incomefunds
Endowment
funds|||Totalfunds|PreviousFinancialYear
Unrestricted
funds
Restricted
incomefunds
Endowment
funds||||
Totalfunds|
|||Analysis||||||||||
||||£|E|E|£|E|E||E|£|
|Expenditureon
raisingfunds:|Incurredseekingdonations
Incurredseekinglegacies
Incurredseekinggrants
Operatingmembershipschemesandsociallotteries
Stagingfundraisingevents
Fudraisingagents
Operatingchantyshops
Operatingatradingcompany-non-charitable
Advertising,marketing,directmailandpublicity
Startupcostsincurredingeneratingnewsourceof
Databasedevelopmentcosts
Othertradingactivities
Investmentmanagementcosts*||-
-
-
-
-
-|..
-
-
-
-
-|-
-
-|•
-
-
-
-
.
-
-
-
-
-|-
-
-
-
-
"
-
-
-
-
-||-
-
-
-
-
-
-
-
-
•
-
-|-
-
-
-
.
-
-
-
-
-
•
-|-
-
-
-
-
-
-
-
-
-|
|||Portfoliomanagementcosts
Costofobtaininginvestmentadvice
Investmentadministrationcosts|-
-|-
-|-|-
-
-|-
-||-
-|-
-|-
-|
|||Intellectualpropertylicencingcosts
Rentcollection,propertyrepairs,maintenance|-
-|-||-
•|-||-
-|-
-|-
-|
|||Totalexpenditureonraisingfunds|-|-|-|-|-||-|-|-|
|Expenditureon
charitable
activities||BadDebtsWrittenOff
BankCharges
ConversationofArtwork/Silverware
Depreciation
Functions
GardenMaintenance
Grantsmade
IndependentExamination
Insurance
Maintenance|1.409
35
6,564
4,380
217.294
542
14,630
1.452
4,100
4,940|-
-|-
-|1,409
35
6,564
4,380
217,294
542
14,630
1,452
4,100
4,940|-
35
4.437
189,265
1.324
11.050
1,344
3,753
6,155||-
-
-
-|-
-|35
-
4,437
189.265
1,324
11.050
1,344
3,753
6,155|
|||MajorRefurbishment
MovementinProvisionforDoubtfulDebts
Newspapers
PerformingRights
ProfessionalFeos
Refreshments
TVLicencesandSubscnptions
Wi-Fi/Internet|5.073
-
6,132
891
450
17.223
3,529
11.984|-
-
-|-
-
-
-|5,073
-
6,132
891
450
17,223
3,529
11,984|2.243
7.283
1
16,871
3.529
11.878||-
-
-|-|2,243
7,283
1
-
16,871
3,529
11,878|
|||||-||-|.||||•|
|||||-||-|.|||-|-|
||||||-|-||||||
||||||||||||:|
|||||||-||||||
|||Totalexpenditureoncharitableactivities|
300.625|-|
-|300,628|
259,168||-|
-|259,168|
|Separatematerial||
Extraordinaryitems|||-|-|-||-|-|-|
|itemofexpense|||.|.||.|.||.|.||
|||||||.|.||.|.|.|
||||•||.|.|.||.|.|.|
|||Totalseparatematerialitemofexpense|
-|-|
-|-|-||-|-|-|
|Other||FixedAssetsDisposal||||-|-||-|-|.|
||||||||.||.|.|.|
||||||||||||.|
||||||||||-|||
|||||||.|.|||||
|||Totalotherexpenditure||-|
-|||||||
|TOTALEXPEN||
)RURE|300,628|
-|
-|300,628|
259.168||-|
-|259,168|
|Note7
Extraordinaryitems|||
|---|---|---|
|Pleaseexplainthenatureofeachextraordinaryitemoccurringintheperiod.|||
||Thisyear|Lastyear|
|Description|||
|Extraordinaryitem1|||
|Extraordinaryitem2|||
|Extraordinaryitem3|||
|Extraordinaryitem4|||
|Totalextraordinaryitems|||
##
|||Amount|received|Amount|paidout|Balance|Balance|
|---|---|---|---|---|---|---|---|
|||||||heldatperiodend||
|Description/nameofparty|Related|||||||
||party(Yes|Thisyear|Lastyear|Thisyear|Lastyear|Thisyear|Lastyear|
||orNo)|£|£|£|£|£|£|
|Members'moniesreceivedin|Yes|-|
956||-|956|956|
|error||||||||
||No|||||||
||No|||||||
||No|||||||
||No|||||||
||Total|-|
956|-|
-|956|956|
##
##
|Supportcost|Raising|funds|Furthering
Objectives|Activity2||Activity3||Grand|total|Basisof
allocation|
|---|---|---|---|---|---|---|---|---|---|---|
|(examples)|£||£|£||£||£||(Describe
method)|
|Governance|||||-||||-||
|||_|||||||.||
|Other|||||||||-||
|Total||-|-||-||-||-||
##
||Thisyear|Lastyear|
|---|---|---|
||£|£|
|Independentexaminer'sfees|||
||1,452|1,344|
|Assuranceservicesotherthanauditorindependentexamination|||
||-|-|
|Taxadvisoryfees|||
||-|-|
|Otherfees(forexample:financialadvice,consultancy,accountancyservices)paid
totheindependentexaminer|.|..|
##
##
##
|Pleasecompleteifanex-gratia||Noex-gratiapaymentshavebeenmade|
|---|---|---|
|paymentismade.|||
|Pleaseexplainthenatureofthe|||
|payment|Thisyear||
||Lastyear||
|Pleasestatethelegalauthorityor|||
|reasonformakingthepayment|Thisyear||
||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||
##
##
##
||Grantsto|Grantsto||||
|---|---|---|---|---|---|
|Analysis|institutions|individuals||Supportcosts|Total|
||£|£||£|£|
|JuniorRanks'Activities|650|||-|650|
|RAFHaltonBand|280||-|-|280|
|StationAnnualReceptionGrant|500||-||500|
|StationCdr'sPresentation|200||-|-|200|
|StationCharities|4,500||||4,500|
|StationFamiliesDay|2,000||||2,000|
|StationFireworksParty|1,000|||-|1,000|
|StationSports|5,000||-||5,000|
|StationWelfare|500||-||500|
|Total|14,630||-|-|14,630|
##
||Freeholdland&
buildings|Otherland&
buildings|Plant,machinery
andmotor
vehicles|Fixtures,fittings
andequipment|Total|Total|
|---|---|---|---|---|---|---|
||£|£|£|£|£||
|Atthebeginningof|-||-|1,550,278|1,550,278||
|theyear
Additions|-||-|4,337||4,337|
|Revaluations|||||||
|Disposals|||||||
|Transfers*|||||||
|Atendoftheyear|-|-|-|1,554,615|1,554,615||
|14.2Depreciationandimpairments|||||||
|'Basis|
SL|SL|SL|SL|StraightLine
("SL")or||
||||||Reducing||
||||||Balance|("RB")|
|"Rate|||||||
|Atbeginningofthe|-||-|37,741||37,741|
|year|||||||
|Disposals|||||||
|Depreciation|-|-|-|4,380||4,380|
|Impairment|||||||
|Transfers*|||||||
|Atendoftheyear|-|-|-|42.121||42,121|
|14.3Netbookvalue|||||||
|Netbookvalueatthe||||1,512,537|1,512,537||
|beginningoftheyear|||||||
|Netbookvalueatthe||||1,512,494|1,512,494||
|endoftheyear|||||||
##
##
##
##
##
##
||Heritageasset|
Heritageasset|Heritageasset|Heritageasset|Total|||
|---|---|---|---|---|---|---|---|
||1|2|3|4||||
||£|£|£|£|£|||
|Atbeginningoftheyear||||||||
|Additions|||-|||_||
|Disposals||||||||
|Revaluations||||||||
|Transfers'||||||||
|Atendoftheyear||||||||
|16.3Depreciationandimpairments||||||||
|**Basis|||||||StraightLine|
||||||||("SL")or|
||||||||Reducing|
||||||||Balance|
|**Rate||||||||
|Atbeginningoftheyear||||||||
|Disposals||||||||
|Depreciation||||||||
|Impairment||||||||
|Transfers'||||||||
|Atendofyear||||||||
|16.4Netbookvalue||||||||
|Natbookvalueatthebeginningofthe||||||||
|year||||||||
|Netbookvalueattheendoftheyear||||||||
||2023|2022|2021|2020|2019|
|---|---|---|---|---|---|
||£|£|£|£|£|
|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
investments|
Cash&cash
equivalents|Investment
properties|Social
investments|Other|Total|
|---|---|---|---|---|---|---|
|Carrying(fair)valueatbeginningof|71,346|||-||71,346|
|period|||||||
|Add:additionstoinvestmentsduring|||||||
|period*|||||||
|Less:disposalsatcarryingvalue|||||||
|Less:impairments|||||||
|Add:Reversalofimpairments|||.|_||.|
|Add/(deduct):transferin/(out)inthe|||||||
|period|||||||
|Add/(deduct):netgain/(loss)on|2,544|-||||2,544|
|revaluation|||||||
|Carrying(fair)valueatendofyear|73,890|-||-|-|73,890|
##
##
|.|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||Lastyear||
|Pleaseprovideinformationaboutthesignificance|||||
|ofinvestmentstothecharity'sfinancialposition|||||
|orperformanceeg.termsandconditionsofloans|||||
|ortheuseofhedgingtomanagefinancialrisk.|||||
|Forallinvestmentsmeasuredatfairvalue,the|||||
|basisfordeterminingthevalue,includingany|||||
|assumptionsappliedwhenusingavaluation|||||
|technique.|||||
|Whereacharityhasprovidedfinancialassetsas|||||
|aformofsecurity,thecarryingamountofthe|||||
|financialassetpledgedassecurityandtheterms|||||
|andconditionsrelatingtoitspledge.|||||
||Stock|Donatedgoods|Donatedgoods||
|---|---|---|---|---|
|||||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|||||
##
##
##
##
##
##
##
|Amountsfallingduew|
thinoneyearieaftermorethan|
thinoneyearieaftermorethan|oneyear||
|---|---|---|---|---|
||Thisyear|Lastyear|Thisyear|Lastyear|
||£|£|£|£|
|Accrualsforgrantspayable|-|-|-|-|
|Bankloansandoverdrafts|||||
|Tradecreditors|3,693|2,260|-||
|Paymentsreceivedonaccountforcontractsor|||||
|performance-relatedgrants|||||
|Accrualsanddeferredincome|9,819|2,079|-|-|
|Taxationandsocialsecurity|609|11,613|-|-|
|Othercreditors|||||
|Total|
14,121|15,952|-|-|
##
##
##
##
||Thisyear|Lastyear|
|---|---|---|
|22.1Pleaseprovideinformationaboutthe|||
|significanceoffinancialinstruments(eg.debtors,|||
|creditors,investmentsetc)tothecharity'sfinancial|||
|positionorperformance,forexample,thetermsand|||
|conditionsofloansortheuseofhedgingtomanage|||
|financialrisk.|||
|22.2Ifthecharityhasprovidedfinancialassetsasa|||
|formofsecurity,thecarryingamountofthefinancial|||
|assetspledgedassecurityandthetermsand|||
|conitionsrelatedtoitspledgeshouldbegivenhere.|||
##
##
|Descriptionofitemincludingitslegalnature.Please|Estimateoffinancialeffect|
|---|---|
|describe anysecurityprovidedinconnectiontothe|£|
|liability.||
|PermanentEndowment(CL)totheRAFCentralFund:to|46,913|
|returnoriginalworkingcapitalifunitevercloses.||
##
|Descriptionofitemincludingitslegalnature.Please|Estimateoffinancialeffect|
|---|---|
|describe anysecurityprovidedinconnectiontothe|£|
|liability.||
|PermanentEndowment(CL)totheRAFCentralFund:to|46,913|
|returnoriginalworkingcapitalifunitevercloses.||
##
|Descriptionofitem|Estimateoffinancialeffect|
|---|---|
||£|
##
||Thisyear|Lastyear|
|---|---|---|
|Explainanyuncertaintiesrelatingtotheamountor|||
|timingofsettlement;andthepossibiltyofany|||
|reimbursement|||
|Whereitisnotpracticaltomakeoneormoreof|||
|thesedisclosures,pleasestatethisfact|||
##
||Thisyear|Lastyear|
|---|---|---|
||65,385|54,803|
|Total|65,385|54,803|
|Note25
Fairvalueofassetsandliabilities|||
|---|---|---|
||Thisyear|Lastyear|
|25.1Pleaseprovidedetailsofthecharity'sexposureto|||
|creditrisk(theriskofincurringalossduetoadebtornot|||
|payingwhatisowed),liquidityrisk(theriskofnotbeing|||
|abletomeetshorttermfinancialdemands)andmarketrisk|||
|(theriskthatthevalueofaninvestmentwillfalldueto|||
|changesinthemarket)arisingfromfinancialinstruments|||
|towhichthecharityisexposedattheendofthereporting|||
|periodandexplainhowthecharitymanagesthoserisks.|||
|25.2Pleasegivedetailsoftheamountofchangeinthefair|||
|valueofbasicfinancialInstruments(debtors,creditors,|||
|investments(seesection11,FRS102SORP))measuredat|||
|fairvaluethroughtheSoFAthatisattributabletochanges|||
|increditrisk.|||
##
##
##
##
|Fundnames
ContingentLiability
UnrestrictedFunds|TypePE,EE
RorUR*
PE
UR|PurposeandRestrictions
CentralFundingfromRAFCommand
Generalfundsfromdaytodayoperations|PurposeandRestrictions
CentralFundingfromRAFCommand
Generalfundsfromdaytodayoperations|Fund
balances
brought
forward
£
46,913
1,649,583|Income
£
-
318,305|Expenditure
£
-
(300,628)|Transfers
£
-
-|Gainsand
losses
£
-
2,544|Gainsand
losses
£
-
2,544|Fund
balances
carried
forward
£
46,913
1,669,805|
|---|---|---|---|---|---|---|---|---|---|---|
|||||-||-|||-|-|
|||||-||-|-||-|-|
|||||-|||||||
||||||||_|||-|
|||||-|||||||
||||||||-||||
|||||||||||-|
|||||-|||||||
||||||||||-|-|
|||||_|.||||||
||||||||-||||
|||||||||||.|
|Otherfunds|N/A|N/A||-|-|-|-||-||
||||TotalFunds|1,696,496|318,305|(300,628)_|-|2,544||.
1,716,718|
##
##
##
##
|funds
Fundnames|TypePE,EE
RorUR*|PurposeandRestrictions|PurposeandRestrictions|Fund
balances
brought
forward
£|Income
£|Expenditure
£|Expenditure
£|Transfers
£|Gainsand
losses
£|Fund
balances
carried
forward
£|
|---|---|---|---|---|---|---|---|---|---|---|
|ContingentLiability
UnrestrictedFunds|PE
UR|CentralFundingfromRAFCommand
Generalfundsfromdaytodayoperations||46,913
1,631,251|-
284,216|-
(259,168)||-
-|-
(6,716)|46,913
1,649,583
-|
|||||-|||-||||
|||||||||||-|
|||||-|-||||||
|||||||||||-|
||||||-||||||
|||||||||-||-|
|||||-|-||||||
|||||||||-|||
|||||-|-||||||
||||||||||-|_|
|||||||||-|-||
|||||.|||||||
|Otherfunds|N/A|N/A|TotalFunds|-
1,678,164|284,216|-
(259,168)||-
-|-|-
1,696,496|
|SectionD|Notestotheaccounts|(cont)|
|---|---|---|
|Note27|Charityfunds(cont)||
|27.3Transfersbetweenfunds|||
||Reasonfortransferandwhereendowmentisconvertedto|Amount|
||income,legalpowerforitsconversion||
|Betweenunrestrictedand|||
|restrictedfunds|None||
|Betweenendowmentand|||
|restrictedfunds|None||
|Betweenendowmentand|||
|unrestrictedfunds|None||
|27.4Designatedfunds|||
|Planneduse|Purposeofthedesignation|Amount|
##
##
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the Managing**
**Trustee**
**On accounts for the year**
**ended**
**Set out on pages**|RAF HIGH WYCOME OFFICERS’ MESS|RAF HIGH WYCOME OFFICERS’ MESS|RAF HIGH WYCOME OFFICERS’ MESS|
|---|---|---|---|
|||||
||31stOctober 2023|**Charity no**
**(if any)**|1135114|
|||||
||CC17a & TAR|||
I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated.
**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 to enable a proper understanding of the accounts to be reached.
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**|Original signed|15.05.2024|
|---|---|---|
||||
||HOWARD NEIL SANDERSON||
||||
||FCIE||
1
**Oct 2018**
**IER**
## **(if any):**
**Address:** Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**