# 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 **----- Start of picture text -----**
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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.| **----- End of picture text -----**
; 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: **----- Start of picture text -----**
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** **----- Start of picture text -----**
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 1 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_
_£_| 2 ## **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_
_£_| 3 ## **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. 4 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. 5 ## **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_**
**_£_**| 6 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