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2 CHARITY COMMISSION
(ge? FOR ENGLAND AND WALES
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## , Trustees’ Annual Report for the period
From 1 Nov 23 to 31 Oct 24 Charity name: RAF High Wycombe Officers’ Mess
## Charity registration number: 1134114
## Objectives and Activities
|es
reference|es
reference|es
reference|es
reference||
|---|---|---|---|---|
|Summary ofthe purposes of | Para 1.17|||The promotion of military efficiency by the||
|the charity as set out|in its||charity as set out.in its governing document||
|governing document|||by the provision and support of social,||
||||sporting and other facilities forthe efficiency||
||||and wellbeing of Service personnel. This||
||||may also extend to making grants to any||
||||activity which in the opinion ofthe trustee is||
||,||in furtherance ofthe objectives ofthe charity.||
||,||This presents the Trustee with wide powers,||
||||enabling them to provide charitable||
||||assistance to all elements of the UK Armed||
||||Forces Community; internal subsidy ofmess||
||||activities and grant-making are the Royal Air||
||||Force High Wycombe Officers' Mess
_||
||||principal means of delivering this charitable||
||||assistance.||
|Summary ofthe main||Para 1.17|This Fund derives public benefit as it||
|activities in relation tothose |||and 1.19|assists in providing Service personnel with||
|purposes forthe public|||the necessary skills to carry out theArmed||
|benefit, in particular,|the||Forces contribution to the Defence ofthe||
|activities, projects or|services||United Kingdom and its interests. Service||
|identified in the accounts.|||Funds are established for the benefit||
||||OfService personnel to promote military||
||||efficiency which underpins esprit de corps||
||||and team working, and they help to||
||||encourage personnel to develop'the|.|
||||character, spirit and attitude to face||
||||challenges and danger associated with||
||||military service. As a result, the Fund||
||||provides a benefit to the general public in||
||||helping to provide personnel who are||
||||motivated, have high morale and are willing||
||||to serve the needs oftheir country and that||
||||of its public, at all times.||
||||The above statement has been agreed by||
||||RAF Air Command HQ Service Funds staff||
||||and the Charity
Commission.||
|Statement confirming||Para 1.18|Through instruction supplied by Air||
|whether the trustees|have||Command staff, the trustee has paid due||
|had regard to the guidance|||regard to the guidance issued by the Charity||
|issued by the Charity|||Commission on public benefit. PB1-3||
|Commissiononpublic|||documentsdatedSep2013.||
|||||,|
|---|---|---|---|---|
|Additional information (optional)|||||
|You may|choose to include|further statements|where relevant about:||
|ee
reference|||||
||||No comment|this FY.|
|;|||||
|Policy on|grant making|Para 1.38|||
||||No comment|this FY.|
|Policy on|social investment|Para 1.38|;||
|including|program related|=~|||
|investment|||||
||||All members|ofthe organising committee for|
||||the fund are volunteers.||
|Contribution made by||Para 1.38||.|
|volunteers|||||
||||No comment|this FY.|
|Other|||||
## Achievements and Performance
|T=.
reference|T=.
reference|T=.
reference|T=.
reference|
|---|---|---|---|
||||The Officers’ Mess at RAF High Wycombe|
||||aims to fund, through member subscriptions,|
||||investment income and bar profits,|
|Summary ofthe main|||expenditure on formal and informal social|
|achievements ofthe charity,|||functions, sports facilities, administration,|
|identifying the differencethe|||Para 1.20|and support to station personnel.|
|charity’s work has made to||||
|the circumstances of its|||The formal and informal dinners and other|
|beneficiaries and any wider|||social events run for service personnel and|
|benefits to society as a|||theirspouses, partners and guests are for|
|whole.|||the collective benefit ofthe membership in
order to promote esprit de corps.|
||||These activities received subsidies to their|
||||overall costs, with members paying the|
||||remaining cost ofthe function or event. Non-|
||||entitled guests ofmembers paid the full|
||||economic cost or a cost with reduced|
||||subsidy (ifagreed by the mess membership|
||||‘via vote) for attending these functions. The|
||.||most significant events were the summer|
||||and Christmas Balls.|
||||The annual financial plan, ratified by
©|
||||members, also allows supported request for|
||||financialbenefitstobeneficiariesandan|
wider assistance towards various projects for the benefit of Officers, for example mess improvements. Each year, the Mess agrees to grant sums of money to events and activities on the unit which benefit the wider service community. The Mess has also supported the Station Charities Fund which makes donations to a range of service and local charities. Contributions were also made to the Station Sports Fund.
## Additional information (optional)
## You may choose to include further statements where relevant about:
|||Nothing additional to add.|
|---|---|---|
|Achievements against|||
|objectives set|Para 1.41||
|||Nothing additional to add.|
|Performance offundraising|||
|activities against objectives|||
|set|Para 1.41||
|||Nothing additional to add.|
|Investment performance|||
|against objectives|Para 1.41||
|||Nothing additional to add.|
|Other|||
## Financial Review
|Review ofthe charity’s|Para 1.21|TheOM charity is showing as being liquid|
|---|---|---|
|financial position at the end||with readily available funds of circa £85,300|
|ofthe period||per Oct 24 accounts.|
|||The financial year has been positive with|
|||regard to income with every income stream|
|||but one finishing ahead ofthe forecast.|
|||Internet income is the only account that has|
|||resulted less than the forecast but this is due|
|||to the requirement to remedy aVAT process|
|||error dating back numerous years. This also|
|||causedthetotalincome
(notaccountingfor|
DiN income as this zeroes with expenditure) to be slightly less than the forecast: £216,292.12 vs £221,900.00. Outcome was significantly less than the forecast (not accounting for DiN expenditure out with assigned grants) at £168,952.49 vs £213,695.27. A large proportion of this difference is attributed to delayed projects which had large amounts of funds assigned in FY23/24. These are now carried forward to the next FY or identified as unnecessary. There was also large savings made on broadband expenditure after switching to a new provider. The charity therefore finished the FY with a £50k surplus. While significant the reasons for this are understood and are not deemed to be poor fund management but simply a combination of unexpected improvement in income and unforeseen circumstance resulting in planned expenditure not being required or delayed. Indeed, effective management of the charity has seen efficiencies implemented acrossa lot of areas. Notably, over the last two FY the committee has improved accounting procedure and remedied previous errors wrt mess membership and subscriptions. The charity is coming out of a period where there has been significant expenditure on write offs (due to said historic accounting errors) and some readjustment of funds due to VAT errors or changes to projects. It is therefore deemed prudent to not rush in to utilising the surplus until the accounts settle. When the FP is updated for the AGM, the committee will provide an update and request feedback from the membership on how and when to utilise the surplus funds. Statement explaining the Para 1.22 The purpose of the Operating Reserve policy for holding reserves Policy for the Officers’ Mess is to ensure the stating why they are held ~ stability of the charitable aims and ongoing operations of the organisation. The Operating Reserve is intended to provide an internal source of funds to maintain a positive cash balance throughout the yearly mess activities or a requirement to repay historic loans. It is the intention of the Officers’ Mess for Operating Reserves to be replenished. within a 6-month period of , usage. The Operating Reserve Policy will be implemented in concert with the other governance and financial polices of RAF High Wycombe and is intended to support the goals and strategies contained in these related policies and in strategic and operational plans. per FP) is held within the fixed equity assets
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|||||||
|---|---|---|---|---|---|
|ee|
|reserves|
|deficit|
|Explanation|of any|Para|1.23|No|concerns.|
|uncertainties|about|the|
|charity|continuing|as|a|going|
|concern|
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## Additional information (optional)
.
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|You|may|choose|to|include|further|statements|where|relevant|about:|
|The|primary|source|of funds|is|through|
|members|monthly|subscriptions.|Additional|
|The|charity's|principal|funds|are|generated|through|primary|
|sources|of funds|(including|purpose|trading|activities|including|the|bar|
|any|fundraising)|Para|1.47|account|and|Wi-Fi|subscriptions.|
|Operational|Reserve|Funds|of £50,000|(as|
|per|FP)|is|held|within|the|fixed|equity|assets|
|Investment|policy|and|of £82,507|as|of Oct|24|accounts.|
|objectives|including|any|
|social|investment|policy|Para|1.46|
|adopted|
|The|principal|risk|is|a|change|in|the|UK|
|Armed|Forces|posture|or|other|significant|
|A|description|of the|principal|event|that|necessitates|the|late|notice|
|risks|facing|the|charity|.|Para|1.46|cancellation|of|a|major|function|(such|as|the|
|summer|or|Christmas|Balls)|at|a|point where|
|the|allocated|funding|is|irretrievable.|
|ie|ee|Nothing additional to add.|
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## Structure, Governance and Management
|eo
trusts:|eo
trusts:|eo
trusts:|
|---|---|---|
|How is the charity|Para 1.25|Unincorporated Association.|
|constituted?|||
|Trustee selection methods|Para 1.25|The Station Commander at Royal Air Force|
|including details ofany
constitutional provisions e.g.
election to post orname of
any person orbody entitled
to appoint one ormore
trustees||HighWycombe is appointed ex-officio
Trustee of all Service Funds at Royal Air
Force HighWycombe. Appointment of
Station Commanders is controlled by the
Royal Air Force Personnel Career
Management Organisation, currently based|
|||at Headquarters AirCommand, Royal Air|
|||ForceHighWycombe.|
|Additional information (optional)|Additional information (optional)|Additional information (optional)|||
|---|---|---|---|---|
|You may|choose to include further statements||where relevant about:||
||||Nothing additional to add.||
|Policies|and procedures||||
|adopted|forthe induction and||||
|training|oftrustees|Para 1.51|||
||||The Trustee delegates the day-to-day||
||||management and control ofthe Officers’||
|The charity's organisational|||Mess, together with the authority forthe||
|structure and any wider
networkwith which the||Para 1.51|disbursement ofgrants and loans, to a
management committee who is appointed by||
|charity works|||the trustee. All management decisions
acquisitions and expenditure are subject to|.|
||||Trustee approval. Minutes are taken at each||
||||Committee and General meeting and are||
||||circulated to reach the Trustee within 10||
||||working days ofthe meeting for their||
||||approval.||
||||The budget for the next financial year is set||
||||in October by the Committee for approval by||
||||the Mess Members at an Extraordinary||
||||General Meeting. TheAnnual General||
||||Meeting ratifies the Annual Audited Accounts||
||||ofthe Mess.||
||||As Trustee of all Service Funds at Royal Air||
|;|||Force High Wycombe, the Station||
||||Commander also has responsibility forone||
||||other separately run Service Fund registered||
||||charity, namely the Royal Air Force High||
||||Wycombe Warrant Officers' and SNCOs'||
||||Mess. They are also trustee forthe Royal Air||
||||Force High Wycombe Service Institute Fund||
||||and a number of other sports/society/welfare||
||||fund termed 'banked funds’ which are||
||||excepted charities under Statutory||
||||Instrument1056/65.||
.
A Service Funds Internal Audit Board is also. convened at the start of each financial year to carry out an internal arithmetical and management audit of the charity. Nothing additional to add. Relationship with any related parties Para 1.51 Nothing additional to add. Other
## Reference and Administrative details
| Othernamethe charityuses [OM Charity’s principal address Station Headquarters RAF High Wycombe Walter’s Ash Buckinghamshire HP14 4UE es
,
## Names of the charity trustees who manage the charity
. - | Name of person (or body) Trustee name Office (if any) Dates acted if not for entitled to appoint trustee whole year ‘fan Wg Cdr Jenny Station Commander | 1 Sep 22 to date Appointment of station Dennis commanders are controlled 1 by the Royal Air Force Career Management organisation at HQ Air , Command. 2 | eG 2
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Corporate trustees — names of the directors at the date the report was approved
[Directorname |
Qn
a
Pe
a
eG
a
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Name of trustees holding title to property belonging to the charity
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whole year
(OG
a
a
a
a G
nD
Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
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Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
## Names and addresses of advisers (Optional information)
Type of Name Address adviser
## Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
|
Reason for non-disclosure of key personnel details
## Other optional information
## Declarations
## The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
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g (SS) dee f =
Chair, etc)
Date —
AL 2Zeoes
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;
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|x|pratt|ssP%,|
|ou|£7,|CHARITYFOR ENGLAND COMMISSION AND WALES|RAFOfficers'Mess High Wycombe|__|arity|No|1135114|aiep....@|
|Period|[start]|Annual accounts for the periodPeriodend|||Ge).|
|Section|A|Statement|of|Financial|Activities|
|Recommended categories by|&Q §|Unrestricted|Restricted.|Endowment]|Total funds|Prior year|
|activity|(o)23|funds|funds|funds|funds|
|£|£|£|=|£|
|Incoming|resources|(Note|3)|FO1|FO2|F03|F04|FO5|
|Income|and|endowments|from:|
|Donations and|legacies|ies||
|Charitable|activities|$02|319,062;|-||—-||319,062]|314,981|
|investments|S04|4145[|=f|[4145]|||3,324|
|Other|setTEE|
|Total|sov|__323,207|/ =|=|||823,207|||[318,305]|||
|Resources expended|(Note|6)|Ree|eres|
|Expenditure on:|aaron|
|Charitable|activities|S09|281668| -|.=||281,668|300,628|
|Separate material|item of expense|so[|Si el CC|||
|Other|le|
|Total|s12|FIA|ee|eee|ee|281,668|300,628|
|Net income/(expenditure)|before|investment|84%|17,677|
|gains/(losses)|
|Net gains/(losses)|on|investments|S14|8,617 i|i|8,617|pee|sha|25445|
|Net income/(expenditure)|15 [00005|054562] en[S0156)|||201221 ||
|Extraordinary|items|(Note|7)|i|
|Transfers|between funds|ied|
|Other recognised|gains/(losses):|ee|||
|Gains|and|(losses)|on|revaluation|of fixed|assets|for|the|
|charity's own|use|S18|
|Net movement in funds|szo[50,156[|=||=||50,156]|20,2211 ||
|Total funds|brought|forward|sai{|1,669,805]|—-||~—|46,913]|1,716,718|||1,696,497|
|Total funds carried forward|s22||1,719,963]|=|- |46,913] _~—«|1,766,876|||1,716,718|
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RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
> : Page 1 of 52
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|B|Balance|Sheet|
|oe|52|unrestricted|Wow|Endowment||Total this|||Total last|
|at 31|Oct 2024|6052|funds|funds|fds|thee|year|
|£|£|£|ee|£|
|Fixed|assets|FO1|FO2|FO3|F04|FOS|
|Intangible assets|(Note|15)|i|||=;|es|
|Tangible assets|(Note|14)|B02|1,512,938||-||=|9s)|1,512,494|
|Heritage|assets|(Note|16)|lll|
|_|Investments|(Note|17)|BO4|951504) aes8 ||46,913|82,507|73,890|
|Current assets|Bees)|
|Stock|(Note|18)|i|a|es||||
|Debtors|(Note|19)|BO7|115,764]|-|=||.|°|-|Seem|79,070|
|CashInvestments|(Note|17.4)|ee— ll|ey|
|at bank and|in hand (Note|24)|BO9|85,322|...|—-||.|ee|65,385|
|Total current assets|B10|201,086;|||=||209,086]|144,455||
|Creditors:|amounts falling due within|dig|29,655|14,121|
|one|year|(Note|20)|
|Cash at bank and|in hand (Note 20)|poe [fll ee|
|Total current liabilities|812|||29655]|=||=||29,655]|14,121|||
|Net current assets/(liabilities)|812|AL|Ey) ||AS|ERE]|
|Total assets less current liabilities|813|1,719,963||=|-|46,913]|1,766,876]|1,716,718|
|Creditors:|agesial|
|amounts|falling due|after|B|14|
|one|year|(Note|20)|
|Provisions|for liabilities|i|es|es|i)|es|
|Total net assets or liabilities|ee|||4,719,963||— -|46,913]|1,766,876 ||1,716,718|
|Funds of|the Charity|he|
|Endowment funds|(Note 27)|B17|46,913||46,913||46,913|
|Restricted income funds (Note 27)|B18|||| I|
|UnrestrictedDesignated funds|pid||||Ezz|
|funds|B19|1,502,589|1,502,589|||1,452,431|
|Revaluation|reserve|B20|217,374|217,374|217,374|
|Totalfunds|21|||1,719963||=|-|~—-46,913||1,766,876|||1,716,718|
|Signed|by one|or two|trustees|on|behalf|of|all|
|the trustees.|Signature|Date|of approval|dd/mm/yyyy|
|eed Dea|
|Wing|Commander Jennifer|Dennis|
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RAF High Wycombe Officers' Mess , Year Ending 31 Oct 2024
Page 2 of 52
## Section C
## Statement of Cash Flows
## RAF High Wycombe Officers’ Mess
Year to 31 Oct 2024
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|||||||||
|---|---|---|---|---|---|---|---|
|Net movement|in funds|generated|from operations||50,156||
|Depreciation|in|the|year|3,730|
|Disposal|of|Fixed|Assets|-|
|Revaluation|of|Fixed|Assets|-|
|Movement|in|Stocks/Inventories|-|
|Movement|in|Debtors/Receivables|(36,694)|
|Movement|in|Creditors/Payables|15,534|
|Net movement|in|assets|and|liabilities|(17,430|
|Net cash|generated|from|operations|32,726|
|Investing|Activities|
|Investment|in|Fixed|Assets|(4,174)|
|Changes|in|Investments|(8,617)|
|Total|for|Investing|Activities|(12,791|
|Financing|Activities|
|Repayment|of Loans|-|
|Total|for Financing|Activities|Cae|ee|
|Total|movement|in Cash|at bank and|in|hand||19,935||
|Cash|at bank and|in hand|B/fwd|01|Nov 2023||65,385||
|Cash|at bank and|in|hand C/Fwd|31|Oct 2024|ea|B53 22|
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RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 3 of 52
.
;
:
## Section D
## Notes to the accounts
## Note 1 Basis of preparation
## This section should be completed by all charities.
.
## 1.1 Basis of accounting
;
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## The financial statements have been prepared in accordance with:
“4
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their @ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
@ and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
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Y
es
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* -Tick as appropriate
## 1.2 Going concern
:
if there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going N/A concern; Disclosure of any uncertainties that make the going concern assumption doubtful: N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the N/A charity is not regarded as a going concern.
;
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page4 of 52
## Section D
## Notes to the accounts
## 1.3 Change of accounting policy
.
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
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*.Tick as appropriate
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Please disclose:
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Please disclose: :
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and . ;
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP. N/A
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes" * -Tick as appropriate
Please disclose:
(if) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods. :
N/A
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RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 5 of 52
## Section D
## Notes to the accounts
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.
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## 1.5 Material prior year errors
°
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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes*
;
No* * -Tick as appropriate
Please disclose:
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected: and ‘ :
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
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.
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 6 of 52
## Section D Notes to the accounts
## Note 2 Accounting Policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
|2.1 RECONCILIATION WITH PREVIOUS|2.1 RECONCILIATION WITH PREVIOUS|2.1 RECONCILIATION WITH PREVIOUS|GENERALLYACCEPTED ACCOUNTING||
|---|---|---|---|---|
|PRACTICE|||||
|Please provide a description ofthe|||||
|nature ofeach change in|||||
|accounting policy|||||
|Reconcilation offundsperprevious GAAP to fundsdetermined underFRS 102|||||
||Startof
period|Endof|ofperiod||
||£||£||
|Fund balances as previously|||:
:||
|stated||,|||
|Adjustments:|||||
|Fund balanceas restated|es||||
|Reconcilation ofnet income/(netexpenditure)||perprevious GAAPto netincome/(netexpenditure) underFRS 102||,|
|||End|ofperiod||
||||£||
|Net income/(expenditure) as previously stated|||||
|Adjustments:|||||
|Previous period net income/(expenditure) as|||||
|restated|||||
;
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 7 of 52
_ .
|||Section D|Notes to the accounts|||||
|---|---|---|---|---|---|---|---|
|||Note 2|Accounting Policies|||||
|||Thisstandardlistofaccountingpolicieshasbeenappliedbythecharityexceptforthoseidentified, "No"or "N/a". Wherea||differentor||||
||||additionalpolicyhasbeen adoptedthen this is detailed in theboxbelow.|||||
|||2.2 INCOME||||||
|||Recognition ofincome|These are included inthe Statementof Financial Activities||Yes|||
||||=the charity becomes entitled tothe resources;|||||
||||* it is more likelythan notthatthetrustees will receivethe resources; and|||||
||||*the monetaryvaluecan be measured with sufficient reliability.|||||
|||Offsetting|There hasbeen no offsettingofassetsand liabilities, orincomeand expenses, unless required or||Yes|||
||||permitted bythe FRS 102SORP or FRS 102.|||||
|||Grantsanddonations|Grants and donations are only included in the SoFA when the general income recognition||Yes|||
||||criteria are met (5.10to 5.12 FRS 102SORP}.|||||
||||In the case of performance related grants, income must only be recognised to the extent that||N/A|||
||||the charity has provided the specified goods orservices as entitlement to the grant only occurs|||||
||||whenthe performance related conditions are met (5.16 FRS 102 SORP).|||||
|||Legacies|Legacies are included in the SOFAwhen receipt is probable, that is, when there has been grant||N/A|||
||||of probate, the executors have established that there are sufficient assets in the estate and any|||||
||||conditions attached tothe legacyare eitherwithin the control ofthe charity orhave been met.|||||
|||Governmentgrants|The charity has received government grants inthe reporting period||No|||
|||Taxreclaimsondonationsandgifts GiftAid receivable is included in incomewhen there isa valid declaration fromthe donor. Any
GiftAid amountrecovered on a donation is considered to be part ofthat giftand istreated as an||;|N/A|||
||||addition to the same fund as the initial donation unless the donor or the terms of the appeal|||||
||||have specified otherwise.|||||
|||||||;||
|||Contractual incomeand|This is only included in the SoFA once the charity has provided the related goods or services or||N/A|||
||-|performance relatedgrants|metthe performance related conditions.
:|||||
|||Donatedgoods|Donated goods are measured at fairvalue (the amountforwhich the asset could be exchanged)||N/A|||
||||unless impractical to do so.|||||
|||‘|Thecostofanystockofgoodsdonated for distribution to beneficiaries isdeemed tobethefair||N/A|||
||||value of those gifts at the time of their receipt and they are recognised on receipt. In the||||.|
||||reporting period in which the stocks are distributed, they are recognised as an expense at the|||||
||||carryingamountofthe stocks at distribution.|||||
||||Donated goodsfor resale are measured atfairvalueon initial recognition, which isthe expected||N/A|||
||||proceeds from sale less the expected costs ofsale, and recognised in ‘Incomefrom othertrading||-|||
||||activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of|||||
|||:|stock is charged against ‘income from other trading activities’ and the proceeds from sale are|||||
||||also recognised as ‘Incomefrom othertrading activities’.|||||
||||Goods donated for on-going use by the charity are recognised as tangible fixed assets and||N/A|||
||||included in the SoFA as incoming resourceswhen receivable.|||||
|.|||Gifts in kindfor use by the charity are included in the SoFA as income from donations when||N/A|||
||||receivable|||||
.
:
RAF High Wycombe
Officers’ Mess Year Ending 31 Oct 2024
Page 8 of 52
:
**----- Start of picture text -----**
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|C|Notes|to|the|accounts|cont...|
|Donated|services|and|Donated|services and|facilities|are|included|in|the|SOFA when|received|at the value|of the|gift to|N/A|
|facilities|the charity|provided|the value of the|gift can be measured|reliably.|
|Donated|services and|facilities|that are consumed|immediately|are|recognised|as|income|with|an|N/A|
|equivalent amount|recognised|as an|expense|under the|appropriate|heading|in the SOFA.|
|Support costs|The|charity|has|incurred|expenditure on support costs.|No|
|Volunteer help|The value|of any voluntary|help|received|is|not included|in|the|accounts|but|is|described|in the|N/A|
|trustees’|annual|report.|
|Income from|interest,|This|is|included|in|the|accounts|when|receipt|is|probable|and|the|amount|receivable|can|be|Yes|
|royalties and dividends|measured|reliably|
|Income from membership|Membership|subscriptions|received|in|the|nature|of|a|gift|are|recognised|in|Donations|and|N/A|
|subscriptions|Legacies.|
|Membership|subscriptions|which|gives|a|member the|right to|buy|services|or other|benefits|are|Yes|
|recognised|as|income|earned|from|the|provision|of|goods|and|services|as|income|from|
|charitable|activities.|.|
|Settlement of insurance|Insurance|claims|are|only|included|in|the SoFA when|the|general|income|recognition|criteria|are|N/A|
|claims|met (5.10 to|5.12|FRS|102 SORP) and|are|included|as|an|item|of other income|in the SoFA.|
|Investment gains and|losses|This|includes|any|realised|or|unrealised|gains|or|losses|on|the|sale|of investments|and|any|gain|N/A|
|or|Joss|resulting from|revaluing|investments to|market value|at the|end|of the year.|
|2.3|EXPENDITURE|&|LIABILITIES|
|Liability recognition|Liabilities|are|recognised|where|it|is|more|likely|than|not|that|there|is|a|legal|or|constructive|Yes|
|obligation|committing|the|charity|to|pay|out|resources|and|the|amount|of the|obligation|can|be|
|measured|with|reasonable|certainty.|
|Governance|and support|Support|costs|have|been|allocated|between|governance|costs|and|other|support.|Governance|N/A|
|costs|costs|comprise|all|costs|involving|public|accountability|of|the|charity|and|its|compliance|with|
|regulation|and|good|practice.|
|Support|costs|include|central|functions|and|have|been|allocated|to|activity|cost|categories|on|a|N/A|
|basis|consistent|with|the|use|of|resources,|eg|allocating|property|costs|by|floor|areas,|or|per|
|capita,|staff costs|by the time|spent and|other|costs|by their|usage.|
|Grants with performance|Where|the|charity|gives|a|grant with|conditions|for|its|payment|being|a|specific|level|of service|N/A|
|conditions|or output|to|be|provided,|such|grants are|only|recognised|in|the|SoFA once|the|recipient of the|
|grant|has|provided|the|specified|service or output.|.|
|Grants payable without|Where|there|are|no|conditions|attaching|to|the|grant|that|enables|the|donor|charity|to|Yes|
|performance|conditions|realistically|avoid the commitment,|a|liability for the|full funding obligation|must be|recognised.|
**----- End of picture text -----**
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 9 of 52
**----- Start of picture text -----**
||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|C|Notes|to|the|accounts|cont...|
|Redundancy cost|The|charity made|no|redundancy|payments|during the|reporting|period.|N/A|
|Deferred|income|No|material|item|of deferred|income|has|been|included|in|the|accounts|No|
|Creditors|The|charity|has|creditors which|are|measured|at settlement amounts|less any trade discounts|N/A|
|Provisions for|liabilities|A|liability|is|measured|on|recognition|at|its|historical|cost and then|subsequently measured|at|N/A|
|.|the|best estimate|of the amount required|to|settle the obligation|at the|reporting date|
|Basic|financial|instruments|The|charity|accounts|for|basic|financial|instruments|on|initial|recognition|as|per|paragraph|10.7|Yes|
|FRS|102 SORP.|Subsequent measurement|is|as|per|paragraphs|11.17|to|11.19,|FRS|102|SORP.|
|2.4 ASSETS|:|
|Tangible fixed|assets for use|These are|capitalised|if they can|be|used|for more|than|one|year,|and|cost above £500|N/A|
|by charity|
|They are valued|at|cost.|.|N/A|
|The depreciation|rates and|methods|used|are|disclosed|in|note|14.|N/A|
|Intangible fixed|assets|The|charity|has|intangible|fixed|assets,|that|is,|non-monetary|assets|that|do|not|have|physical|No|
|substance|but|are|identifiable|and|are|controlled|by|the|charity|through|custody|or|legal|rights.|
|’|The|amortisation|rates|and|methods|used|are|disclosed|in|note|15.|
|They are valued|at|cost.|N/A|
|Heritage|assets|The|charity|has|heritage|assets,|that|is,|non-monetary|assets|with|historic,|artistic,|scientific,|No|
|technological,|geophysical|or|environmental|qualities|that|are|held|and|maintained|principally|
|for|their|contribution|to|knowledge|and|culture.|The|depreciation|rates|and|methods|used|as|
|disclosed|in|note|16.|
|They are valued|at|cost.|N/A|
|Investments|Fixed|asset|investments|in|quoted|shares,|traded|bonds|and|similar|investments|are|valued|at|N/A|
|initially|at|cost|and|subsequently|at|fair|value|(their|market|value)|at|the|year|end.|The|same|
|treatment|is|applied|to|unlisted|investments|unless|fair|value|cannot|be|measured|reliably|in|
|which|case|it|is|measured|at|cost|less|impairment.|
|Investments|held|for|resale|or|pending|their|sale|and|cash|and|cash|equivalents with|a|maturity|N/A|
|date|of less|than|1 year are treated|as|current|asset|investments|
|Stocks and|work|in|progress|Stocks|held|for|sale|as|part|of|non-charitable|trade|are|measured|at|the|lower|or|cost|or|net|Yes|
|realisable|value.|
|Goods|or|services|provided|as|part|of|a|charitable|activity|are|measured|at|net|realisable|value|Yes|
|based|on|the|service|potential|provided|by items|of stock.|.|
|Work|in|progress|is valued|at cost|less any foreseeable|loss that|is|likely to|occur on|the|contract.|N/A|
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 10 of 52
cont...
## Section C
## Notes to the accounts
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash N/A equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments N/A
## Policies adopted additional to or different from those above
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 11 of 52
|||Note 3
Analysis ofincome|
|---|---|---|
|||;|
|||||
|||funds
income
funds
ee
funds
«|
income
funds
funds.|
|.|.|Analysis
£
£
£
Sk
£
£
£
o£
Donations
[Donationsandgifts
andlegacies: GiftAid
legacies
General grants provided bygovernment/other
—
AS
|
ieee
A
are in substance donations
8
[Donated goods, facilitiesand services
|
|TP
[Otherdonationsandlegacies=§
|
Toll
elee
A es
Charitable
[BarProfitincome
1883
=f atees| toa7oT TC
taro]
activities:
|FunctionIncome
104,832[|=| tos ea2| iitecst [|
144,898|
Maintenance Income
|ST
os]ottT CCC
tt|
|Mess Subscriptions
07454
=| t97,45a[ i75e23[ [| 175,623 |
[Refreshmentincome
To
-C
WiFi
og[=
eos sao
14,370
Pe
TD
GS6
ss
eS
a
DS NS(ss
DS
(oS
a
DS
fo)Dd
SQ
(dd es
Total{_319,062]
=|
=| 319,062] 3140817 T=
314,981]
2 re
ee
Othertrading [thertradingactos
SSSCSCSCS~CSSSCSCYY|
|||a
S62
dSCt
ee
DS I (oc
ss
Totalee
eees
ee
Incomefrom|interestincomerT
ras] siiy TC
ttt|
investments: [Dividendincome
Tattoo
iarst
813]
[Rentalandleasingincome
TP
[Otherinvestmentincome
Pe
Total
4,45]
et
tas a3zg
332]
odes
ee
Separate **|**
material item
ofincome:fe
a
GD OS(ed Ds
es
ey
Total
=|
ee
eses
eee
Other:
[Conversion ofendowmentfundsintoincome
TT TC
CCdzCO?ti‘“(’SCC‘ESNSNNC
Sen
own use
[Gain on disposal ofaprogrammerelatedinvestment |
-| _-|
|
=| -|_-|—-+[| |
ial
ES
rights
lOther=Otherincome
—SSSCSCS™~™~SSE
|
Total|
|||eses
(Sc
TOTALINCOME
|323,207|
|
=|323,207 |318,305TT318,305||
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
: Page 12 of 52
**----- Start of picture text -----**
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|D|Notes to the accounts|(continued)..|
|Other|information:|
|All|income|in|the|prior year was|unrestricted|except|for:|(please|provide|
|description|and|amounts)|
|Where|any endowment fund|is converted|into|income|in|the|reporting|
|period,|please give the reasonfor|the|conversion.|
|.|.|.|wo|:|
|Within.|the.|income|items|abovef|the|following|items|are|material:|(please|The incomese generated from.|the Wi-Fi facility during the financial.|year.|has been adjusted to reflect a|
|disclose|the|nature,|amount and|any|prior.|year amounts)|correctiona|in the.|accountingoa treatment of VAT. A corresponding adjustment has also been made to the|
|Wi-Fi|expenditure,|as|detailed|in|Note|6.|
**----- End of picture text -----**
Other information:
:
.
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 13 of 52
**----- Start of picture text -----**
Section D Notes to the accounts (continued)..
Note 4 Analysis of receipts of government grants
a This year Last year
GovernmentGovernment grantgrant 24 7.rr ee lc eecclese
Government grant 3 oohr————————Ceee DIE ILE EE I
Other e e eEC eee
Total ea |
This year Last year
unfulfilled conditions and other —rrrr—“‘“‘“‘“‘“(‘“(‘i<‘“(‘(<‘<‘<‘(<‘(<‘(‘(‘(i‘i‘(i‘i‘i‘i<‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘i‘iéaé
contingencies attaching to grants E — 2 hrrrrr—r——eei“
that have been recognised in ee| —rrrt—“—i———sS<“—“—“—<._ssssiS—hmhmhmemememesmemememeM= — ri“
Pisaseofgovernmentassistancefrom give details of other forms |rrrrrrrrrrr—“aé‘_ié—‘iésOCOSsOsSsSOSOsissNsNsCsersSsSCi=iOCCCCCC®
which the charity has directly =||=... | 2 2ECCi.—s$Gs —i=rl
**----- End of picture text -----**
.
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 14 of 52
Section D
Notes to the accounts
(continued)..
Note 5
Donated goods, facilities and services
||.||Thisyear||Lastyear||
|---|---|---|---|---|---|---|
||||£||£||
|Please provide details ofthe|||||||
|accounting policyforthe recognition||||||NA|
|and valuation ofdonated goods,|||||||
|facilities andservices.|||||||
|Please provide details ofany|||||||
|unfulfilled conditions and other|||||||
|contingencies attaching toresources||N/A||||N/A|
|from donated goods and services not|||||:||
|recognised in Income.||||,|||
|Please give details ofotherforms of|||||||
|otherdonatedgoodsand services not
recognised inthe accounts, eg||NIA||||NA|
|contributionofunpaidvolunteers.|||||||
;
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
,
Page 15 of 52
|Note 6
Analysis ofexpenditure|
|---|
|Unrestricted | Restricted |Endowment| Total funds
| Unrestricted | Restricted |Endowment | Totalfunds.
.
funds
incomefunds
funds
—
funds
incomefunds
funds
:
ee
=
a ibd
£
£
£
La
Expenditureon incurredseekingdonations
SSC SS]
raisingfunds:
[incurredseekinglegacies
lincuredseekinggrants
,
[Operating membership schemes and sociallotteries|
|
[Staging fundraisingevents
ES
[Fudraisingagents
TeTT
[Operating charityshops
TE
{Operating a trading company-non-charitabletrading)
=[=
|Advertising, marketing, directmailand publicity
[| [|
[Startup costsincurredingeneratingnew sourceof|
-[
|
|Databasedevelopmentcosts
|
[Othertradingactivities
linvestmentmanagementcosts:
|
[Portfolio managementcosts
|
|
|
[Costof obtaininginvestmentadvice
|
[investmentadministrationcosts
[intellectual propertylicencingcosts_== |
[Rentcollection,propertyrepairs, maintenance [| |
GS
QOS OS 0)
es
Total expenditureon raising funds]
|
| ee a ee
ee
Expenditureon
[BadDebtsWritenOf
TOT
peo
gooa0|
charitable
BankCharges
8
**a**s
8]
activities
[ConservationofArtworWSiverware
|
8340] TP es ]
eeea[6508 |
Depreciation
BOP a0|
4seo[80|
[Function-DebtsWrittenOf
Tote
TP
ore|ezeof820
|
[Functions
200
AST T= 209,343] 209,014|
= 209,084|
|Garden Maintenance
TtTra
saa|
|Grantsmade4
50
=
taaso[14.030[ta|
lindependentExamination0
ta
aeraaseaa|
finsurance
8
= at
too[at00|
[Maintenancetop
isa[Cacao
[MajorRefurbisnment
TOS
eae
s073[ [Cd
5073|
[MovementinProvisionforDoubtfulDebts |
(165)
|
|ea
[NewspapersandPeriodicals
|
19|
ete esa]
432|
[PerformingRights
Ore
ora[sot
80|
[ProfessionalFees
Too
ooo aso
ar|
[Refreshments
T6806FP
t**a**o | 7.223
=
7,223|
[TVLicences andSubscriptions
T8833]se ssag]
3,529|
WiFifintemet0
to
astotiaa
tt 98 |
Pe
DE]
OD
GOS
SS
| ss
eS
ed
[|Te]
Totalexpenditureoncharitable activities|_
281,668|=]
=[201668 [300.628|TF
300,628 |
eeee
Separatematerial [Extraordinaryitems
itemofexpense[ee
ee
SS
SS
es
es
a
DS NS20
ss Sy
Totalseparatematerial item ofexpense]
||
|aeee
Other
[Fixed Assets
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es Ss
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Total
otherexpenditurel
=| |
eeee
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TOTALEXPENDITURE
| 2etecs]
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|
2atess[300,628[f=
300,628||
|~|
|Otherinformation:|
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 16 ofS2
**----- Start of picture text -----**
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|D|Notes to the accounts|(cont)|:|
|Analysis|of expenditure|on|charitable|activities|
|Activities|Grant|Support]|©|Tota! this|Activities|Grant!|Support]|Total prior|
|Activity or|Acti|undertaken||funding of|Costs];|“year,|undertaken||funding of|Costs||year|
|programme|ity|directly||—_activities|coe|directly]|activities|
|£|£|Elo|£|£|£|£|£|
|nowy?|||—~C|
|mows|[||—~wYSC|
|mows|[||CO|
|mows|[||CS|
|[omer|||—CCCCOC|YT SC|||
|[Ciey|
|Prior year expenditure|on|charitable|activities|
|can|be|analysed|as follows:|
|;|During|the|financial|year:|
|1.|the|debt initially covered|by the|Provision|for Doubtful Debt has|reduced.|Consequently,|the|provision|has been|reduced.|
|Within|the|expenditure|items above the|
|following|items are material:|(please disclose||2.|the charity|undertook a refurbishment of|its female welfare|facilities,|this|is shown|with the £5,695 Major Refurbishment|
|the|nature, amount and any prior year|expenditure above,|A contractor was engaged|to|carry out the work.|The charity understands|that some works|carried|out may have|
|amounts)|been|capital|in|nature,|however, these|cost elements|have|not been|identified|within|the invoicing of the|project.|
|3.|the expenditure|on the Wi-Fi facility|during the financial|year has|been|adjusted|to|reflect a correction|in the|accounting treatment|
|of VAT. A corresponding|adjustment has|also been|made|to the Wi-Fi|income,|as detailed|in|Note|3.|
**----- End of picture text -----**
:
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 17 of S2
Notes to the accounts
;
(cont)
.
## Section D
## Note 7 Extraordinary items
## Please explain the nature of each extraordinary item occurring in the period.
**----- Start of picture text -----**
This year Last year
Description £ £
Extraordinary item 4 yoa .rr——C [—] = ===eeeee — dr —S—rrs—eEN———s—s—“Crrrrrr—“‘“‘“‘“‘“‘“(‘“<‘<‘“‘ eS eeie_iCO“O™COCsisCsrsC“—“C(“(##ECr*éCrsCié“C“(#C*siSSCOee eeCe ST)— |- re
—rrrrr—“‘CO—Os—s—srsi—sOCOCCCsSs—Si—rsi‘rrSC~i‘(‘COCOiCCCdsésisC:«s«SC«s=C Extraordinary item 2 Eeee ~=—™Ce [Go] —rt—“‘“é‘_O™OOCt—C—C—t—t——rrCTCTCTUTUTUCT''HBesSsasésaiCll lrreeee |=—hr—hrhmvm'c OCOrrr—SSS S EOeee]'C— ts——s—OsSsCS=§é=rll=
_ —S—rc(esrt—~——C—U—UL—,DUCUCUCUC—C—DUCUCUC—CLCV.C|.._.C.«':_:«=C.s rrLLL
dl
Extraordinary item 3 _ - = EeEh
; | . [a] rrrrrr—“‘=‘é‘iC‘;‘C;RCOWOCOCOUOwiOCOCtitirs‘(‘(C(‘®RCOCiC(‘’”’YSRR)COUCOCCtCi‘(COOUOUOUOUCOCOCCCiCis| ieee eeeee8.8..8hULc|, é 4 cr444.
eh hrrrrr—rr—“‘i‘“‘“OéCéiOCOCOCSC*C*C*SC*C*C*C*COCOC*N!:;COUCé*™*C(*CE)COCOCidisitrs=C ‘(esi
—(oeea > —rt—<“—~™~™~™S—~s~s*s*s~s~s~s~s—~—~—~—~—“‘(‘COCOCiCOrsCOCOCCCNCOCtiés“C'rKSEC*CisCsésC:<“(C‘i(‘Extraordinary item 4 -|| r—“OiO—OOCOisCSsSsSsSs=—rts—‘—a aiOOOsSs<‘2 =——r——s—<—s<‘Total extraordinary items
**----- End of picture text -----**
;
RAF High Wycombe Officers'. a Mess Year Ending 31 Oct 2024
Page 18 of52
Section D
Notes to the accounts
(cont)
.
.
## Note 8 Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
||||Amount|received|received|Amount|paid out|Balance|Balance|
|---|---|---|---|---|---|---|---|---|---|
|||||||||held.at|period end|
|Description/name of party|Related
party(Yes
—Ny|or|__
||This year
©|||Lastyear
€& ||Thisyear
@|Lastyear
[ @|Thisyear
[oe|Lastyear
Tf|
|Members' monies received in|Y
es|||||||||
|error
:||||||||||
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.
|D|intion/
f
eseriptioniname
of party|of party||Balance|held|at|period|end|
|---|---|---|---|---|---|---|---|---|
||||Total||||||
.
:
: RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 19 of 52
Notes to the accounts
## Section D
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
|Note 9
Support Costs||||||
|---|---|---|---|---|---|
|Pleasecomplete thisnoteifthe charityhasanalysedits expenses|||using activity|||
|categoriesandhassupportcosts.||||.||
|This year||||||
|Supportcost
Raisingfunds
(examples)
£|ouecne.
£|Activity2
£|Activity3 | Grandtotal
£
£||Basisofallocation
(Describemethod)|
|omerPT
L——
||3||||||
Last year
Support cost Raising funds Objective: Activity2 |, Activity 3 Grand total Basis of allocation (examples) £ £ |. £ £ £ (Describe method) omerFT —— = | }§=°=—
‘
Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to’ calculate their apportionment.
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
.
Page 20 of 52
Section D
Notes to the accounts
(cont)
.
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
|Pleaseprovide details oftheamountpaidforanystatutoryexternalscrutinyof|Pleaseprovide details oftheamountpaidforanystatutoryexternalscrutinyof||||
|---|---|---|---|---|
|accounts andother servicesprovidedbyyourindependentexaminer.|Ifnothingwas||||
|paidplease enter '0'in theappropriate box(es).|||:||
|||This year|Last year||
|||£|£||
|Independentexaminer’sfees
Assuranceservicesotherthanauditorindependentexamination||1,514|
1,452
Pe||||
|Otherfees (forexample: financial advice, consultancy, accountancyservices) paid to|||||
|theindependentexaminer|||||
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 21 of 52
,
**----- Start of picture text -----**
Section D Notes to the accounts
**----- End of picture text -----**
## (cont)
**----- Start of picture text -----**
Note 11 Paid employees
Please complete this note if the charity has any employees.
**----- End of picture text -----**
11.1 Staff Costs
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages es
Pension costs (defined contribution scheme) es en
Other employee benefits es
Total staff costs
Please provide details of expenditure on staff working for the N/A
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension
costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter
‘true’ in the box provided. :
**----- End of picture text -----**
,
**----- Start of picture text -----**
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 True
; Number of employees
Band This year Last year
£60,000 to £69,999
£70,000 to £79,999
. £80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
This year Last year
Please provide the total amount paid to key management a | rr—“‘L
personnel (includes trustees and senior management) for their - —rr——
11.2 Average head count .in the year This ¥year Last yyear
Number Number
The parts of the charity in which the —_ [Fundraising a eee
employees work Charitable Activities ||
Governance es ee
Total
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RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 22 of 52
Section D
Notes to the accounts
(cont)
11.3 Ex-gratia payments to employees and others (excluding trustees)
Please complete if an ex-gratia payment No ex-gratia payments have been made is made.
Le rrrt—~S~r~—i‘CaiOOsOtisOCORSCOUSsissSsi isisi'itR ee rrrrrrr—“—ws—sOC—i—is—s—CSsriC—S=
Notes to the accounts
**----- End of picture text -----**
|
## Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
.
## 12.1 Please complete this note if a defined contribution pension scheme is operated.
Amount of contributions recognised in the SOFA as an expense
‘Pleasethe liabilityexplainandtheexpensebasis forof defined allocating . contribution pension scheme between N/A N/A activities and between restricted and unrestricted funds. 12.2 Please complete complete this section section where the charity participates in a defined benefit benefit pension plan _ but is unable to ascertain its share of the share of the of the the underlying assets and liabilities. assets and liabilities. and liabilities. liabilities. Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit N/A plan. Please provide such. information as is available about the plan's surplus or NWA deficit and the implications, if any, for the reporting charity 12.3 Please complete this section section where the charity participates participates in a multi-employer defined benefit pension plan plan that is accounted is accounted accounted for as as a defined contribution contribution plan. Describe the extent to which the charity can be liable to the plan for other WA entities’ obligations under the terms and conditions of the multi-employer plan
12.2 Please complete complete this section section where the charity participates in a defined benefit benefit pension plan _ but is unable to ascertain its share of the share of the of the the underlying assets and liabilities. assets and liabilities. and liabilities. liabilities.
12.3 Please complete this section section where the charity participates participates in a multi-employer defined benefit pension plan plan that is accounted is accounted accounted for as as a defined contribution contribution plan.
RAF High Wycombe . Officers' Mess Year Ending 31 Oct 2024
Page 24 of 52
(cont)
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Section D Notes to the accounts
**----- End of picture text -----**
## Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
## This year:
## 13.1 Analysis of grants paid (included in cost of charitable activities)
|||Grants to|Grants to|||
|---|---|---|---|---|---|
||Analysis|institutions
£|individuals
£|Supportcosts
£|Total
£|
|||Total|a||||
## Please enter “Nil” if the charity does not identify and/or allocate support costs.
:
**----- Start of picture text -----**
13.2 Grants made to institutions
Mycontext charity of itshas grantmaking. made grants toDetails particular institutions thatof the institution supported, are material purpose in theof the Swe |
grant and total paid to each institution is available on the charity's web site. Pe
one ge Total amount of
Total grants to institutions in reporting periodLe
Other unanalysed grantsfo
**----- End of picture text -----**
Total Grants Paid
## Last year:
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to ;
Analysis institutions individuals Support costs Total
£ £ £ £
Total [saeco14830 |
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
. Page 25 of 52
**----- Start of picture text -----**
Please enter “Nil” if the charity does not identify and/or allocate support costs.
**----- End of picture text -----**
**----- Start of picture text -----**
13.4 Grants made to institutions : . :
Mycontextcharity of itshas grantmaking.made grants toDetailsparticular institutions thatof the institution supported, are material purpose in the of the Swe |
grant and fotal paid to each institution is available on the charity's web site. Po
N f se inate s titut 147 Pi Total amount of
Total grants to institutions in reporting period
Other unanalysed grantsPo
Total Grants Paid
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RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 26 of 52
Section D
Notes to the accounts
(cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
|14.1 Cost or valuation||||||||||
|---|---|---|---|---|---|---|---|---|---|
||Freehold|land&|&|Silverware,|Plant, machinery||Fixtures,||fittings|Total|
||buildings|||paintingsand|andmotor|and|equipment|||
|||||prints|vehicles|||||
||£|||£|£||£||£|
|Atendoftheyear||||1,496,310(_||oo||62,479|oO1,558,789|
|14.2 Depreciation and|impairments||||.|||||
|At beginningofthe|||||||||bao|
|Impairment|PT|||||||||
|14.3 Net bookvalue||||||||||
|Netbookvalueatthe
beginningoftheyear|||as|sia|Le
ARS10a|a|||al
(10,184|oe
pie :|
|Netbookvalueatthe||||errs“|||eS|SCCOS|oo|
RAF High Wycombe , Officers' Mess Year Ending 31 Oct 2024
Page 27 of 52
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Section D Notes to the accounts (cont)
14.4 Impairment
Please provide a description of the This year N/A
events and circumstances that led to
the recognition or reversal of an
impairment loss. Last year N/A
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the name of independent valuer, if NA NA
_ applicable
é
the methods applied and significant NA NA
assumptions
the carrying amount that would have
been recognised had the assets been
carried under the cost model. N/A N/A
Details of the last revaluation
the effective date of the revaluation Oct-21
the name of independent valuer Edward Fraser Limited
(i) the methods applied and Based upon the valuer's opinion of the same for insurance
Significant assumptions purposes only.
In adherence to the guidelines for RAF service charities, the value
of fixed assets outlined in the organisation's financial statements
are as follows:
Silverware, paintings and prints, and select furniture items are
. .
(ii) the methods applied and re view everycorded at an five insured years. valuation,It should bewhich noted is subject that due to to professionalthe elapsed
Significant assumptions time, the original purchase costs of some assets may not be fully
ascertainable.
Additionally, other tangible assets are depicted at historical cost
less accumulated depreciation in accordance with relevant
accounting standards.
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 28 of 52
;
## Section D
## Notes to the accounts
(cont)
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|,|
|14.6|Other|disclosures|
|(i)|Please state|the amount of|
|borrowing|costs,|if any,|capitalised in|
|the|construction|of tangible|fixed|N/A|:|N/A|
|assets and the|capitalisation|rate|
|used.|
|(ii)|Please provide|the|amount|of|
|contractual commitments|for the|N/A|N/A|
|acquisition|of tangible|fixed assets.|
|(iii)|Details|of the|existence and|.|
|carrying|amounts|of|property,|plant|
|and equipment|to|which|the|charity|N/A|N/A|
|has|restricted|title|or|that|are|
|pledged as security for liabilities.|
**----- End of picture text -----**
* The "transfers" row is for movements between fixed asset categories.
**----- Start of picture text -----**
;
**----- End of picture text -----**
RAF High Wycombe ’ Officers’ Mess Year Ending 31 Oct 2024
Page 29 of 52
Section D
Notes to the accounts
(cont)
## Note 15 Intangible assets Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
;
**----- Start of picture text -----**
Research & Patents and Total
development | trademarks
;
,Disposals aSl
**----- End of picture text -----**
;
## 15.2 Amortisation and impairments
“Basis ** Rate
**----- Start of picture text -----**
15.3 Net book value ,
Nat book value atthe beginning ofthe | = |
year i _ . -
Net book value at the end of the year Co7 _ —
**----- End of picture text -----**
## 15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including:
Policies for the recognition of any capital development N/A
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 30 of 52
Please provide a description of the events and circumstances that led to led to to the recognition or reversal of an an impairment loss. loss.
**----- Start of picture text -----**
circumstances that led to led to to the recognition or ‘N/A N/A
reversal of an an impairment loss. loss.
15.6 Revaluation
an accounting policy of revaluation policy of revaluation of revaluation revaluation is adopted, please provide: please provide: provide:
the carrying amount amount that would have been would have been have been been
recognised had the assets been had the assets been the assets been assets been been carried under the under the the N/A N/A
cost model. model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of intangible asset was acquired by way of asset was acquired by way of was acquired by way of acquired by way of by way of way of of
grant, provide value on on initial recognition recognition and N/A N/A
carrying amount amount of the the asset.
(ii) Details of the carrying amounts of any
intangible assets to which the charity has restricted N/A N/A
title or that are pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible N/A N/A
assets. . .
(iv) State the amount of research and development
expenditure recognised as expenditure in the year. N/A N/A
(vi) Please detail the headings in the SOFA in
which a charge for amortisation of intangible N/A N/A
assets is included.
(vii) For any material intangible any material intangible material intangible intangible assets, please
provide a description, its carrying amount and any carrying amount and any amount and any any NA N/A
**----- End of picture text -----**
## 15.6 Revaluation
if an accounting policy of revaluation policy of revaluation of revaluation revaluation is adopted, please provide: please provide: provide:
the carrying amount amount that would have been would have been have been been recognised had the assets been had the assets been the assets been assets been been carried under the under the the cost model. model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of intangible asset was acquired by way of asset was acquired by way of was acquired by way of acquired by way of by way of way of of grant, provide value on on initial recognition recognition and carrying amount amount of the the asset.
(vii) For any material intangible any material intangible material intangible intangible assets, please provide a description, its carrying amount and any carrying amount and any amount and any any remaining amortisation period.
- The "transfers" row is for movements between fixed asset categories.
,
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 31 of 52
Section D
Notes to the accounts
(cont)
Note 16 Heritage assets — Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets
;
(i) Explain the nature and scale of NA heritage assets held. (ii) Explain the policy for the acquisition, preservation, management N/A . and disposal of heritage assets. 16.2 Cost or valuation Heritage asset| Heritage asset | Heritage asset} Heritage asset Total 1234 ££ £ £ £ 16.3 Depreciation and impairments *Basis * Rate
16.4 Net book value : Nat book value at the beginning of the | oe year ol
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 32 of52
## 16.5 Impairment
Please provide a description of the events and circumstances that led to the recognitiontgs or reversal of an impairment. . loss.
**----- Start of picture text -----**
N/A
**----- End of picture text -----**
## 16.6 Revaluation
## if an accounting policy of revaluation is adopted, please provide:
## 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
||||||Atvaluation |At|AtcostGroup|Total|
|---|---|---|---|---|---|---|---|
||||||GroupA|B||
||||||£|£|£|
|Carrying amount at the beginning ofthe||||||||
|period||||||||
|16.8 Heritageassets (where heritage|assets are|not recoignised|onthe balance||sheet)|||
|(i)
Explain the reasonwhy heritage||||||||
|assets have notbeen recognised on|:|N/A||||N/A||
|the balance sheet.||||||||
|(ii)
Describethe significance and||||||||
|nature ofheritage assets.||N/A||||N/A||
|(iii)
Disclose information that is||||||||
|helpful in assessing thevalue of||N/A||||N/A||
|heritage assets.||||||||
|(iv)
Explainthereason why it is not|||||;|||
|practicableto obtain avaluation of||N/A||||NIA||
|heritageassets.|||:|.|.|||
|,|||||||
|---|---|---|---|---|---|---|
||Carrying|amount|at|the|beginning|ofthe|
||period||||||
## 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
;
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 33 of S2
|
16.9 Five year summary of heritage assets transactions
.
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|Group|A|ed|eset|
|Group|C|a|es|es|ee|
|Other|ss|es|es|ee|
|Group|A|as|es|es|ee|
|Group|C|es|es|es|ee|
|Other|a|es|es|es|ee|
|Total adlons|ES SE|
|ee|ee|
|Group|B|a|es|es ee|
|Other|a|es|ed|ee|
|Total charge for impairment|ESa|SSES|
|Disposals|a|es|
|Group|C|ee|ed|
|Other|a|es|ed|es|ee|
|Total disposals|ESTd|
**----- End of picture text -----**
.
RAF High Wycombe ' Officers' Mess Year Ending 31 Oct 2024
Page 34 of S2
Notes to the accounts
(cont)
—
## Section D
Note 17 Investmentassets
Please complete this note if the charity has any investment assets.
,
## 17.1 Fixed assets investments (please provide for each class of investment)
||Listed
Cash&cash| Investment
Social
investments| equivalents | properties |investments|Total|
|---|---|---|
|period||ee|
|Add: additions to investments during||a|
|period*||ee|
|Add/(deduct): transfer in/(out)in the
period||—
ee|
|revaluation|,|fe|
*Please specify additions resulting from acquisitions through business combinations, if any.
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no-market price on a traded market, it is the trustees’ or valuers' best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance : sheet row row B04 differentiating between those held at fair value fair value value and those those held at cost cost less
sheet row row B04 differentiating between those held at fair value fair value value and those those held at cost cost less impairment. .
**----- Start of picture text -----**
impairment. .
Analysis of investments investments ,
Fair value at| Cost less
yearend | impairment
ae a
Listed investments 82,507 ae
Cash & cash equivalents | eT
Investment properties ; fet :
Social investments | et
Total ' | saso7] |
Grand total (Fair value at year end+Cost less impairment) : 82,507
**----- End of picture text -----**
## Analysis of investments investments
:
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 35 of 52
## 17.3 if your charity holds investment properties, please complete the following note:
:
|(i)
Explain the methods and significant|||
|---|---|---|
|assumptions in determining the fairvalue of||N/A|
|investment property held bythe charity|||
|(ii)
Name or independentvaluer, ifapplicable,|||
|and relevant qualifications||N/A|
|(iii)
Provide details ofanyrestrictions on the|||
|abilityto realise investment property oron the||N/A|
|remittance ofincome or disposal proceeds|||
|(iv)
Explain anycontractual obligations forthe|;||
|purchase, construction ordevelopment of
investment propertyorfor repairs, maintenance or||N/A|
|enhancements|||
.
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
**----- Start of picture text -----**
Analysis of current asset This year | Last year
investments .
Cash or cash equivalents i i
Listed investments (=f
Investment properties es cl
Social investments
Other investments a ee
Total Pe
17.5 Guarantees
Please provide details and amount of ,
any guarantee made to or on behalf of N/A N/A
a third party ;
Name of the entity or entities
benefitting from those guarantees
Piease explain how the guarantee
**----- End of picture text -----**
: :
)
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page36 of 52
## 17.6 Concessionary loans
|Amountofconcessionaryloansmade(muipie|**|**|**|**||
|---|---|---|---|
|imomatcn)||ee
ed
a||
|Amount ofconcessionary loans received (Multiple||||
|ihormations eo” cows notopeureSignin
information).||Cd||
|Termsand conditionseginterestrate,security
provided||N/A|NWA|
|Value ofanyconcessionaryloanswhich have||||
|been committed but nottaken up atthe reporting||N/A|N/A|
|date||||
|17.7 Additional information||[—thisyear”=—S——
Ci] SS
CSCikaStear||
|Please provide information aboutthe significance||||
|ofinvestments to the charity's financial position
;
ngs
or performance eg. terms and conditions ofloans||N/A|N/A|
|orthe use ofhedging to manage financial risk.||||
|For all investments measured atfairvalue, the||||
|basis fordetermining thevalue, including any
.
.
.
.
_ assumptions appliedwhen using avaluation||N/A|N/A|
|technique.
;||;||
|Where a charityhas provided financial assets as|a|||
|form ofsecurity,the carryingamountofthe
financial asset pledged as securityand theterms||NWA|NWA|
|andconditionsrelatingtoitspledge.||,||
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 37 of 52
## Section D
## Notes to the accounts
Note 18 Stocks Please complete this note if the charity holds any stock items
'
## (cont)
## 18.1 Please state the carrying amount of stock and work in progress analysed between activities.
**----- Start of picture text -----**
Work in
For For resale For For resale progress
distribution distribution :
a eeee
AOS ST
18.2 Please specify the carrying amount of any ;
stocks pledged as security for liabilities N/A N/A
**----- End of picture text -----**
; :
.
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 38 of 52
Section D
Notes to the accounts
(co
## Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
,
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|This|year|Last year|
|19.1.|Analysis|of debtors|
|£|£|
|Trade|debtors|108,855|57,460|
|Prepayments|and accrued|income|6,909|21,610|
|Other debtors|es|ee|
|Totall|115,764]|—_79,070|
**----- End of picture text -----**
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
**----- Start of picture text -----**
||||
|---|---|---|
|This year|Last year|
|£|£|
|Trade debtors|es|ee|
|Prepayments and accrued income|FT|
|Other debtors|es|ee|
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RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 39 of 52
Section D
Notes to the accounts
(cont)
## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.
**----- Start of picture text -----**
20.1 Analysis of creditors ;
Amounts falling due within one year
This year Last year This year Last year
£ € £ £
Accruals for grants payable es ed ed
Bank loans and overdrafts a ed ed
Trade creditors 2,516 3693] = -[
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 1,770 9,819 Pe
Taxation and social security a 2
Other creditors es ed ee)
**----- End of picture text -----**
## 20.2 Deferred income
## Please complete this note if the charity has deferred income.
## Please explain the reasons why income is deferred.
## Movement in deferred income account
**----- Start of picture text -----**
||||
|---|---|---|
|Balance|at the start of the reporting|period|
|Amounts added|in|current period|
|Amounts released to income from|previous periods|
|Balance at the end of the reporting|period|
**----- End of picture text -----**
**----- Start of picture text -----**
£ £
i ee
a ae
Poe]
To al
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
’
Page 40 of52
Notes to the accounts
(cont)
## Section D
## Note 21 Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity hasa liability of uncertain timing or amount.
|when the charity hasacharity hasahasaa liability of uncertainof uncertainuncertain timing or amount.amount.|when the charity hasacharity hasahasaa liability of uncertainof uncertainuncertain timing or amount.amount.|||
|---|---|---|---|
|21.1 Movements in recognised provisions and funding commitment during the period||.||
||This year||Lastyear|
|||£|£|
|Balance atthe startofthe reporting period
Amounts added in currentperiod
Amountscharged againstthe provision inthecurrent period
Unusedamounts reversed during theperiod|Po
lt
i
i i|||
|Balance atthe end ofthe reporting period||||
|21.2 Please provide:||||
|-|This year|Lastyear||
|-a briefdescription ofanyobligations on the balance||||
|sheet andtheexpectedamountandtiming of
resulting payments;|N/A||N/A|
|- an indication ofthe uncertainties aboutthe amount||||
|ortiming ofthose outflows; and|N/A||N/A|
|-the amountofanyexpected reimbursement, stating||||
|theamountofanyassetthathasbeen recognised for
that expected reimbursement.|NA||N/A|
||This year|Lastyear||
|21.3 Foranyfunding commitment that is not||||
|recognisedasa liabilityorprovision, provide details||||
|ofcommitment made, the timeframe ofthat
commitment,anyperformance-related conditions and|N/A||N/A|
|details ofhow the commitment will be funded (with||||
|contracts for capital expenditure separately||||
|identified).||||
|21.4 Where unrestricted funds have been designated
toafundcommitment, pleasedisclosethe natureof|N/A||N/A|
|anyamounts designated and the likelytiming ofthat||||
|expenditure.||||
RAF High Wycombe . Officers’ Mess Year Ending 31 Oct 2024
Page 41 of 52
(cont)
## Section D
## Notes to the accounts
## Note 22 Other disclosures for debtors, creditors and other basic financial instruments
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|22.1|Please|provide|information|about the|significance|
|of financial|instruments|(eg.|debtors,|creditors,|.|;|
|investments|etc)|to|the|charity's|financial|position|or|
|performance,|for example,|the terms and|conditions of|N/A|N/A|
|loans|or the|use|of hedging|to|manage|financial|risk.|
|22.2|If the|charity|has|provided|financial|assets|as|a|
|form|of security, the carrying amount of the financial|NA|NA|
|assets|pledged|as|security|and|the terms|and|
|conitions|related|to|its|pledge should|be|given|here.|
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page42 of52
(cont)
.
;
## Section D
## Notes to the accounts
## Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
## This year
Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to return original working capital if unit ever closes.
## Last Year
Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to return original working capital if unit ever closes.
.
## 23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
**----- Start of picture text -----**
Description of item Estimate of financial effect
£
a
23.4 Other disclosures disclosures for contingent assets contingent assets and/or liabilities
Please provide the following following information where practicable:
Explain any uncertainties relating to the amount or
timing of settlement; and the possibilty of any
reimbursement N/A N/A
Where it is not practical to make one or more of these
disclosures, please state this fact N/A N/A
**----- End of picture text -----**
, 23.4 Other disclosures disclosures for contingent assets contingent assets and/or liabilities Please provide the following following information where practicable:
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 43 of 52
(cont)
## Section D
## Notes to the accounts
|Note|24|Cash atbankand in hand||||
|---|---|---|---|---|---|
|;||||||
|Shortterm
Shortterm
Cash
CashFloats
Other|termcashinvestments (lessthan 3monthsmaturitydate)
termdeposits
atbank
Floats||||a
a
85,322
a
ee
Total]
-—-85,322||eee
65,385
eee
eee
65,385|
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page44 of S2
:
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Section D
**----- End of picture text -----**
**----- Start of picture text -----**
Notes to the accounts (cont)
**----- End of picture text -----**
||Note 25
Fairvalue ofassets and liabilities||||
|---|---|---|---|---|
|||This year||Lastyear|
||25.1 Please provide details ofthe charity's exposureto||||
|;|credit risk (the risk ofincurring a lossdue toa debtor not||||
||payingwhat is owed), liquidityrisk (the riskofnotbeing able||||
||tomeetshorttermfinancialdemands) andmarket risk(the
risk thatthevalue ofan investment will fall dueto changes in|N/A||N/A|
||the market) arisingfrom financial instruments to which the||||
||charity is exposed attheend ofthe reporting period and||||
||explain howthe charitymanagesthose risks.||||
||25.2 Please give details ofthe amount ofchange inthe fair||||
||value ofbasicfinancial instruments (debtors, creditors,||||
||investments (see section 11, FRS 102SORP)) measured at|N/A||N/A|
||fairvaluethrough theSoFAthat is attributable tochanges in||||
||credit risk.||.||
.
.
RAF High Wycombe Officers' Mess « Year Ending 31 Oct 2024
Page 45 of 52
## Section D
## Notes to the accounts
## (cont)
Note 26 Events after the end of the reporting period . Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
This year Last year — 5. ; N/A N/A . Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
.
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 46 of 52
## Section D
## Notes to the accounts
Note 27 Charity funds 27.1 Details of material funds held and movements during the CURRENT reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds' figure below should reconcile to ‘Total funds’in the blanace sheet.
* Key: PE - permanent endowment funds, EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
|||||Fund||Expenditure | Transfers|Gainsand|Fund|
|---|---|---|---|---|---|---|---|---|
||||:|balances|||losses|balances|
|||Type PE,EE
RorUR|Purposeand Restrictions
;|brought
forward
£||£
£|£|carried
forward
£|
|Unrestricted Funds|)||Generalfundsfromdaytodayoperations ||1,669,805|323,207||_(287,e88)|||8,617||1,719,963|
|Otherfunds||[wa||.
WASOC~C“CsC—stéisYSC“‘C;SCY
Total Funds|
1,716,718
|
323,207|
(281,668|==|
8,617|
1,766,876||||||
RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 47 of52
## Section D
## Notes to the accounts
## Note 27 Charity funds (cont)
## 27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds' figure below should reconcile to ‘Total funds’ in the blanace sheet. ;
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
||||Fund
Expenditure ||Transfers | Gainsand
Fund|
|---|---|---|---|---|
|Fund names|Type PE, EE
a
RorUR|:
Purpose and Restrictions|balances
brought
forward|losses
balances
carried
forward|
||||£
£|£
£
£|
|Unrestricted Funds||Generalfundsfromdaytodayoperations|1,649,584
318,305
(300,628)||2,544
1,669,805|
|Otherfunds|PNWALTNA
eC
TC
CECE
Total Funds|
1,696,497|318,305]
(300,628)
=-|2,544]
1,716,718||||
“RAF High Wycombe Officers’ Mess Year Ending 31 Oct 2024
Page 48 of 52
Section D
Notes to the accounts
(cont)
## Note 27 Charity funds (cont)
## 27.3 Transfers between funds
|27.3 Transfers between funds||
|---|---|
|Reason fortransferandwhere endowment is converted to income,|Amount|
|legal powerfor its conversion||
|Between unrestricted and||
|restricted funds||
|Between endowment and||
|restricted funds||
|Between endowment and||
|unrestricted funds||
|27.4 Designated funds||
|Purpose ofthe designation||
|im||
;
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 49 of 52
Section D Notes to the accounts
.
»
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
## Note 28
## Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or “False” if there are transactions to report.
28.1 Trustee remuneration and benefits
.
**----- Start of picture text -----**
None of the trustees have been paid any remuneration or received any other benefits from an
employment with their charity or a related entity (True or False) TRUE .
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
; Amounts paid or benefit value
Legal authority (eg 7 = =
Name of trustee order, governing Remuneration | Pension | Redundancy _
document) contribution | (including a.FOTAE | TOTAL
loss of CC
office)/ oe
Pe [| @ [| ¢ | « | ¢@ [#1
Please give details of why remuneration or other employment .
benefits were paid. N/A
Where an an ex gratia payment has been made gratia payment has been made payment has been made has been made been made made to a trustee,
provide an explanation of the the nature of the payment. the payment. payment. NIA
**----- End of picture text -----**
Where an an ex gratia payment has been made gratia payment has been made payment has been made has been made been made made to a trustee, provide an explanation of the the nature of the payment. the payment. payment.
## 28.2 Trustees’ expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. Ff there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter “False”.
**----- Start of picture text -----**
;
No trustee expenses have been incurred (True or False) TRUE
a ST
CY
ecommodation
TOTAL
Please provide the number of trustees reimbursed for .
expenses or who had expenses paid by the charity ;
**----- End of picture text -----**
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 50 ofS2
:
## Section D
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
## 28.3 Transaction(s) with related parties
.
(cont)
Please give defails of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. ff there are no such transactions, please enter ‘true’in the box provided.
.
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
soe Amounts
Name Provision written off
of the trustee or| Relationship Description of the Amount Balance at for bad durin This Year | Last Year
related party to charity transaction(s) period end debts at 19 Total Total
. reporting
period end .
period
Lowai ee ee ce Te Te
PNA
7 QC
77 GGQD GODOOO 0
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any N/A
payment (consideration) to be provided in settlement.
**----- End of picture text -----**
For any related party, please provide details of any guarantees given or received.
;
N/A .
.
:
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024 :
Page 51 of52
## Section D
## Note 29
## Notes to the accounts
## Additional Disclosures
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please adda separate sheet.
.
;
RAF High Wycombe Officers' Mess Year Ending 31 Oct 2024
Page 52 of 52
## **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**|31stOctober 2024|**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”) 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 matter has come to my attention in connection with the examination ~~(other than that disclosed in Section B 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.
_._
**Date:** 11.07.2025 **Signed:**[(Electronically signed)]
**Name:** HOWARD NEIL SANDERSON
**Relevant professional** FCIE
1
**Oct 2018**
**IER**
**qualification(s) or body (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**