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WARRANT OFFICERS’, SENIOR RATINGS’, AND SENIOR NON-COMMISSIONED OFFICERS’ MESS

HMS SULTAN

[REPORT][ AND][FINANCIAL][STATEMENTS] |[ANNUAL]

| For Period . 1 April 2024 to 31 March 2025

Registered Charity No. 1136778

; ;

‘

Trustees’ Annual Report and Comments

Warrant Officers’, Senior Ratings’, and Senior Non-Commissioned Officers’ Mess ~-HMS SULTAN

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Charity|Registered No:|1136778| |Covering|the Accounting|Year:|1|April|2024|to|31|March|2025| |Address:|~HMS|SULTAN| |Military|Road| |Gosport PO12|3BY| |Governing Document:|Constitution (Mess Rules)| |Object:|Promotion|of the Military|Efficiency|and|Operational| |Effectiveness|of the Armed Forces by the provision|of| |mess|facilities|to|Warrant|Officers,|Senior Ratings|and|Senior| |Non-Commissioned|Officers|serving|in HMS|Sultan.| |Trustee:|Captain M Hamilton Royal Navy| |Trustee|selection|method:|Appointed|as|such by|the Naval|Secretary.|-| |Bankers:|Lloyds TSB| |HighGosportStreet|.| |Hants| |Independent|Examiner:|P A Nicholls|MBE MAAT| |5|Nursery Road| |Havant| |Hants|PO9|3BG| |Activities|and Achievements:|To have|resources|available|for|expenditure|on improvements| |to|the|quality|of life,|and|the|engenderment|of espirit|de|corps.| |The mess|put|on a|full|social programme|for|its|members.| |Generous|subsidies have|been provided|to|functions mainly| |from|the|profits|made|from|the|bar|and|other taxable|activities.| |Financial Review:|'|The net worth|of the mess had|increased by|£17.8K|to|£81.6K,| |this|included property|and|stock|totalling £27.3K.|Cash and| |bank|assets|totalled|£45.3K which|more|than|covered|the|£7K| |liabilities.|The|main|reasons|for the|increase|were|due|to:|-| |;|°|Military|subscription|income|including|short|stay| |exceeded|the|running|costs by|£9.8K| |*|Taxed income|exceeded|subsidies by|£6.7K.| |°|Heineken|profit|Share|£1K.| |2|Other|small|income|streams|£2.2K.| |Offset|by:| |°|Xmas|Draw|subsidy|and|football|tickets|cost £1.7K.|

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Investment Selection Policy:

No investments were held.

Financial Reserves Policy: The Trustee has considered the level of reserves to retain, appropriate to the charity’s needs. This is the £30K held in the current account. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Grant Policy: Grants may be made to mess members to assist with the personal contributions to sporting, adventurous training, or 7 other activities.

Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by maintaining the free reserves stated it would provide sufficient resources in the event of adverse conditions. Half yearly independent examination of the accounts will mitigate the risk of any mismanagement by the . mess committee. Public Benefit Statement: This fund provides public benefit by assisting Service personnel to perform their roles more effectively within the Armed Forces of the Crown. It does this by providing and supporting mess facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the Royal Navy’s and Royal Marines’ capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. . | I confirm that I have paid due regard to the Charity . benefitCommission when ofdeciding England what andactivities, Wales’s guidancethe charityonshouldpublic - undertake.

Declaration:

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I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Stoned On Original Ute ¢-
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Name Captain M Hamilton Royal Navy Appointment. Commanding Officer and sole Managing Trustee Date 20 May 2025

HMS SULTAN WOs, SRs & SNCOs MESS FUND

BALANCE SHEET

31-Mar-25

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31-Mar-24
Fixed Assets Note
Property 7 £ 18,274.00 £ 19,617.00
Current Assets
Stocks 8 £ 9,000.00 £ 8,913.12
Mess Bills £ 10,679.42 £ 9,342.82
Misc Debtors & Prepayments 9 £ 5,338.56 £ 6,539.44
Cash& Floats £ 1,321.98 £ 1,828.26
Current Account £ 44,023.75 £ 30,968.75
£ 70,363.71 £ 57,592.39
Liabilities
Creditors 10 £ 7,078.59 £ 13,422.88
Net Current Assets £ 63,285.12 £ 44,169.51
Net Assets £ 81,559.12 £ 63,786.51
Approved on 20 May 2025 Signed On Original
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Captain M Hamilton Royal Navy Sole Managing Trustee

SULTSR-BSMar25Z.xlsBALANCE SHEET

HMS SULTAN WOs, SRs & SNCOs MESS FUND

STATEMENT OF FINANCIAL ACTIVITIES

For year ended 31 Mar 25

Income Notes Voluntary Income Charitable Activities Other Trading Activities Total Income 3 Expenditure Fund Raising Charitable Activities Total Expenditure 4 Net Income/(Expenditure) Previous Year Correction Total Funds Brought Forward Total Funds Carried Forward	9,500.00 £ 222,947.30 £ 35,659.42 £ 268,106.72 £ 33,069.46 £ 217,963.92 £ 251,033.38 £ 17,073.34 £ 699.27 £ 63,786.51 £ 81,559.12 £	Previous Year 9,174.80 £ 184,864.11 £ 20,178.20 £
		214,217.11 £
		19,831.91 £ 200,894.32 £
		220,726.23 £
		(6,509.12) £ - £ 70,295.63 £
		63,786.51 £

HMS SULTAN WOs, SRs & SNCOs MESS

NOTES TO THE ACCOUNTS

Note 1 - Accounting policies

a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice. UK Accounting Standards and the Charities Acts.

Income

a. Donations are included in the Statement of Financial Activities (SOFA) when the mess becomes entitled to the donation or grant and it is reasonably certain that it will be received.

b. Incoming resources from fund raising are reported gross in the SOFA
c. Intangible income is not included in the accounts.
d. The mess receives no unpaid volunteer help.
e. Investment income is included in the accounts when receivable.

Expenditure and Liabilities

a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the Mess to the expenditure.

Assets

a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £50. They are valued at cost or a reasonable value on receipt. The Mess does not have a policy of revaluation. Depreciation is straight line and over the estimated life of the item, normally 25% annually.

b. Stocks are valued at the lower of cost or market value.

Note 2 - Investments

The mess has no investments

Note 3 - Income Voluntary Income RNRMC and CAF Grants - Audio Refurb Heineken Profit Share Donation Charitable Activities Mess Subscriptions Associate/Civilian Subscriptions Short Stay Charges Family Cabin Income Bar Sales Bouncy Castle Hire Mess Socials Mess Functions Miscellaneous Other Trading Activities Private Functions Private Function Levy Gizzits Total Income	8,500.00 £ - £ 1,000.00 £ 4,024.80 £ - £ 5,150.00 £ 9,500.00 £ 9,174.80 £ 57,666.50 £ 53,006.46 £ 5,884.00 £ 5,501.08 £ 11,098.10 £ 8,379.24 £ 130.00 £ 530.00 £ 117,672.45 £ 91,480.41 £ 300.00 £ - £ 1,022.66 £ 177.83 £ 28,971.35 £ 25,789.09 £ 202.24 £ 0.37 £ 222,947.30 £ 184,864.48 £ 33,069.46 £ 19,831.91 £ 2,044.24 £ 345.92 £ 545.72 £ - £ 35,659.42 £ 20,177.83 £ 268,106.72 £ 214,217.11 £ 2023-24 2024-25	8,500.00 £ - £ 1,000.00 £ 4,024.80 £ - £ 5,150.00 £ 9,500.00 £ 9,174.80 £ 57,666.50 £ 53,006.46 £ 5,884.00 £ 5,501.08 £ 11,098.10 £ 8,379.24 £ 130.00 £ 530.00 £ 117,672.45 £ 91,480.41 £ 300.00 £ - £ 1,022.66 £ 177.83 £ 28,971.35 £ 25,789.09 £ 202.24 £ 0.37 £ 222,947.30 £ 184,864.48 £ 33,069.46 £ 19,831.91 £ 2,044.24 £ 345.92 £ 545.72 £ - £ 35,659.42 £ 20,177.83 £ 268,106.72 £ 214,217.11 £ 2023-24 2024-25
		214,217.11 £

Note 4 - Expenditure

Raising Funds Private Functions Charitable Activities Trading Costs Entertainment & Functions (from tickets) Function Subsidies Portsmouth FC Tickets Bar Costs Xmas Raffle Subsidy Additional VAT on Subsidies Family Cabins Gizzits Mess Running Costs Audio Refurbishment Coffee Refurbishment Grants Out PRS/PPL Mess Guests Mess Socials TV Video & Audio Coffee Insurance Trophy Hire Flowers & Presentations CAF Sports Contribution Committee Meeting Costs Working Breakfast Fish Tanks and Ponds Dining Hall Extras Repairs & Renewals Mess Improvements Garden Maintenance Cleaning Miscellaneous Expenses Governance Costs Account Examinations Support Costs Postage, Printing & Stationery Bank & Card Charges Mess Bill Write Off Depreciation & Disposal Total Expenditure	33,069.46 £ 19,831.91 £ 28,971.35 £ 25,789.09 £ 19,353.95 £ 20,085.21 £ 721.00 £ - £ 99,566.60 £ 91,104.68 £ 970.99 £ 197.37 £ - £ 2,310.41 £ 215.00 £ 1,282.95 £ 651.89 £ 356.23 £ 13,493.12 £ - £ 4,987.56 £ - £ - £ 400.00 £ 1,364.46 £ 1,029.88 £ 600.15 £ 1,026.52 £ 5,269.55 £ 4,998.10 £ 8,029.77 £ 6,675.55 £ 7,120.23 £ 9,110.36 £ 1,774.87 £ 2,070.79 £ 85.50 £ 85.50 £ 2,022.60 £ 868.67 £ 1,700.00 £ 1,730.00 £ - £ 2,883.58 £ - £ 12.40 £ 972.60 £ 49.49 £ 1,916.08 £ 1,055.65 £ 2,222.31 £ 933.96 £ 3,141.05 £ 738.95 £ 285.13 £ 1,621.88 £ 431.76 £ 150.00 £ - £ 24.57 £ 1,295.00 £ 1,270.00 £ 83.73 £ 39.34 £ 5,688.69 £ 5,486.85 £ 2,367.00 £ 15,114.88 £ 2,661.98 £ 2,391.46 £ 217,963.92 £ 200,894.32 £ 251,033.38 £ 220,726.23 £ 2023-24 2024-25	33,069.46 £ 19,831.91 £ 28,971.35 £ 25,789.09 £ 19,353.95 £ 20,085.21 £ 721.00 £ - £ 99,566.60 £ 91,104.68 £ 970.99 £ 197.37 £ - £ 2,310.41 £ 215.00 £ 1,282.95 £ 651.89 £ 356.23 £ 13,493.12 £ - £ 4,987.56 £ - £ - £ 400.00 £ 1,364.46 £ 1,029.88 £ 600.15 £ 1,026.52 £ 5,269.55 £ 4,998.10 £ 8,029.77 £ 6,675.55 £ 7,120.23 £ 9,110.36 £ 1,774.87 £ 2,070.79 £ 85.50 £ 85.50 £ 2,022.60 £ 868.67 £ 1,700.00 £ 1,730.00 £ - £ 2,883.58 £ - £ 12.40 £ 972.60 £ 49.49 £ 1,916.08 £ 1,055.65 £ 2,222.31 £ 933.96 £ 3,141.05 £ 738.95 £ 285.13 £ 1,621.88 £ 431.76 £ 150.00 £ - £ 24.57 £ 1,295.00 £ 1,270.00 £ 83.73 £ 39.34 £ 5,688.69 £ 5,486.85 £ 2,367.00 £ 15,114.88 £ 2,661.98 £ 2,391.46 £ 217,963.92 £ 200,894.32 £ 251,033.38 £ 220,726.23 £ 2023-24 2024-25
		220,726.23 £

Note 5 - Paid Employees

There were no employees paid by the fund.

SULTSR-BSMar25Z.xlsSOFAE

Note 6 -Trustees and Other Related Parties

a. No expenses or emoluments have been paid to the Sole Managing Trustee
b. There are currently no related party transactions.
c. There are no amounts due to or from the Sole Managing Trustee

Note 7 - Tangible Fixed Assets - Property Account - Fixtures & Fittings

Property Valuation as at 1 Apr 24 Additions Depreciation Property Valuation at 31 Mar 25 Note 8 - Stocks Bar - Estimate Note 9 - Miscellaneous Debtors and Prepayments HMRC - VAT Bar Sales in Hand PAYD Dry Cleaning Challenge Coins Prepaid Performing Rights Licence Prepaid TV Licence Prepaid Trophy Hire Prepaid Insurance Prepaid Note 10 - Creditors falling due within one year Bar Purchases BOC - Estimate Private Function Blind Vet Party DLA Private Function - Horse Racing ESS - Dining Hall Extras Mess Charity Meat Raffle Christmas Raffle 25 Prepaid EPOS Tills Account Examination	19,617.00 £ 1,318.98 £ (2,661.98) £
	18,274.00 £
	9,000.00 £
	9,000.00 £
	1,158.86 £ 774.20 £ 46.98 £ 204.06 £ 833.33 £ 1,421.13 £ 71.00 £ 43.00 £ 786.00 £
	5,338.56 £
	1,601.58 £ 100.00 £ 300.00 £ 1,502.82 £ 360.00 £ 595.68 £ 75.51 £ 112.07 £ 487.93 £ 1,042.00 £ 246.00 £ 655.00 £
	7,078.59 £

Note 11 - There are no restricted or designated funds.

Note 12 - Other Information

a. The fund does not have any material commitments not provided for in the accounts
b. The fund has not given any guarantees to any third party that could be called on at the year end. c. The fund has not granted any loans.
d. The fund did not make any ex gratia payments during the year.

Declarations

a. The Trustee has not changed the year end date nor the length of the financial year.
b. All the fund's operations are continuing operations and there were no operations discontinued or acquired during the year
c. The fund has no marketable intangible assets
d. There were no interfund loans outstanding at the balance sheet date.
e. None of the funds functional assets have been revalued during the year and the fund does not have a policy of revaluation of these assets.
f. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.

Bar Trading Account

Year to 31 Mar 25

Sales Sales at Cost Total Cost of Sales Gross Profit Gross Profit to Sales (excl at cost) Gross Profit to all Sales Gross Profit to Cost of Sales (ie av mark up) Bar Expenses: Ullage & Pipe Cleaning Bar Smart Lines Bar Sundries & Epos Tills Total Bar Expenses Net Profit	24.4% 23.8% 31.3% 354.35 £ 0.4% 4,760.00 £ 4,806.21 £ 15%	115,085.17 £ 2,587.28 £ 117,672.45 £ 89,646.04 £ 28,026.41 £ 10.3% 9.6% 10.6% 2,234.48 £ 2.7% 1,210.00 £ 4,950.75 £ 9,920.56 £ 18,105.85 £ 0% Year to 31	85,018.91 £ 6,461.50 £ Mar 24
			91,480.41 £ 82,709.45 £
			8,770.96 £ 8,395.23 £
			*375.73* £

SULTSR-BSMar25Z.xlsBar

Independent Examiner’s Report to the Trustee of the Warrant Officers’, Senior Ratings’, and Senior Non-Commissioned Officers’ Mess HMS Sultan. Registered Charity No. 1136778

I report to the trustees on my examination of the accounts of the WOSR&SNCO Mess HMS Sultan Trust (the Trust) for the year ended 31 March 2025.

Respective responsibilities of trustee and examiner

As the charity’s trustee is responsible for the preparation 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 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. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licensed accountant regulated by the Association of Accounting Technicians.

Independent examiner’s statement

I have completed my examination; I confirm that no material matters have come to my attention 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 the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in any requirement that the accounts give a “true and fair” view which is not a matter considered as part of an independent examination.

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

Signed On Original

P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG

20 May 2025

OpenCharities

2025-03-31-accounts

WARRANT OFFICERS’, SENIOR RATINGS’, AND SENIOR NON-COMMISSIONED OFFICERS’ MESS

Trustees’ Annual Report and Comments

No investments were held.

Declaration:

HMS SULTAN WOs, SRs & SNCOs MESS FUND

BALANCE SHEET

31-Mar-25

HMS SULTAN WOs, SRs & SNCOs MESS FUND

STATEMENT OF FINANCIAL ACTIVITIES

For year ended 31 Mar 25

HMS SULTAN WOs, SRs & SNCOs MESS

NOTES TO THE ACCOUNTS

Note 1 - Accounting policies

Income

Note 2 - Investments

Note 4 - Expenditure

Note 5 - Paid Employees

Note 6 -Trustees and Other Related Parties

Note 7 - Tangible Fixed Assets - Property Account - Fixtures & Fittings

Note 11 - There are no restricted or designated funds.

Note 12 - Other Information

Declarations

Bar Trading Account

Independent Examiner’s Report to the Trustee of the Warrant Officers’, Senior Ratings’, and Senior Non-Commissioned Officers’ Mess HMS Sultan. Registered Charity No. 1136778

Respective responsibilities of trustee and examiner

Independent examiner’s statement

Signed On Original