2026-03-31-accounts - Warrant Officers' Senior Ratings' And Senior Non-Commissioned Officers' Mess Fund Hms Sultan

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HMS SULTAN WOs, SRs & SNCOs MESS FUND

BALANCE SHEET

31-Mar-26

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31-Mar-25
Fixed Assets Note
Property 7 £ 16,474.00 £ 18,274.00
Current Assets
Stocks 8 £ 6,615.19 £ 9,000.00
Mess Bills £ 12,027.74 £ 10,679.42
Misc Debtors & Prepayments 9 £ 7,509.90 £ 5,338.56
Cash & Floats £ 1,573.68 £ 1,321.98
Current Account £ 46,642.92 £ 44,023.75
£ 74,369.43 £ 70,363.71
Liabilities
Creditors 10 £ 12,170.05 £ 7,078.59
Net Current Assets £ 62,199.38 £ 63,285.12
Net Assets £ 78,673.38 £ 81,559.12
Approved on 20 May 2026 Signed On Original
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Captain M Hamilton Royal Navy Sole Managing Trustee

SULTSR-BSMar26Z.xlsBALANCE SHEET

HMS SULTAN WOs, SRs & SNCOs MESS FUND

STATEMENT OF FINANCIAL ACTIVITIES

For Year Ended 31 Mar 26

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	1,200.00 £ 179,472.99 £ 26,186.25 £ 206,859.24 £ 24,200.90 £ 185,717.98 £ 209,918.88 £ (3,059.64) £ 173.90 £ 81,559.12 £ 78,673.38 £	Previous Year 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 £

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. Income is 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 Powder Monkey Profit Share Charitable Activities Mess Subscriptions Associate/Civilian Subscriptions Temporary Mess Fee Charges Family Cabin Income Bar Sales Bouncy Castle Hire Mess Socials Mess Functions Miscellaneous Other Trading Activities Private Functions Private Function Levy Memento Sales Total Income	- £ 8,500.00 £ - £ 1,000.00 £ 1,200.00 £ - £ 1,200.00 £ 9,500.00 £ 51,002.41 £ 57,666.50 £ 6,189.00 £ 5,884.00 £ 9,209.74 £ 11,098.10 £ - £ 130.00 £ 86,855.24 £ 117,672.45 £ 200.00 £ 300.00 £ 506.42 £ 1,022.66 £ 25,510.18 £ 28,971.35 £ - £ 202.24 £ 179,472.99 £ 222,947.30 £ 24,200.90 £ 33,069.46 £ 774.38 £ 2,044.24 £ 1,210.97 £ 545.72 £ 26,186.25 £ 35,659.42 £ 206,859.24 £ 268,106.72 £ 2024-25 2025-26	- £ 8,500.00 £ - £ 1,000.00 £ 1,200.00 £ - £ 1,200.00 £ 9,500.00 £ 51,002.41 £ 57,666.50 £ 6,189.00 £ 5,884.00 £ 9,209.74 £ 11,098.10 £ - £ 130.00 £ 86,855.24 £ 117,672.45 £ 200.00 £ 300.00 £ 506.42 £ 1,022.66 £ 25,510.18 £ 28,971.35 £ - £ 202.24 £ 179,472.99 £ 222,947.30 £ 24,200.90 £ 33,069.46 £ 774.38 £ 2,044.24 £ 1,210.97 £ 545.72 £ 26,186.25 £ 35,659.42 £ 206,859.24 £ 268,106.72 £ 2024-25 2025-26
		268,106.72 £

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 Memento Purchases Mess Running Costs Audio Refurbishment Coffee Refurbishment Grants Out - Families Day PRS/PPL Mess Guests Mess Socials TV Video & Audio Coffee Water Machine Insurance Trophy Hire Flowers & Presentations CAF Sports Contribution 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	24,200.90 £ 33,069.46 £ 25,510.18 £ 28,971.35 £ 27,291.35 £ 19,353.95 £ - £ 721.00 £ 84,523.55 £ 99,566.60 £ 1,203.97 £ 970.99 £ 3,163.79 £ - £ - £ 215.00 £ 2,197.40 £ 651.89 £ - £ 13,493.12 £ - £ 4,987.56 £ 500.00 £ - £ 1,421.13 £ 1,364.46 £ 1,147.38 £ 600.15 £ 4,998.28 £ 5,269.55 £ 5,963.37 £ 8,029.77 £ 8,677.15 £ 7,120.23 £ 177.41 £ - £ 1,606.27 £ 1,774.87 £ 85.50 £ 85.50 £ 929.93 £ 2,022.60 £ 1,200.00 £ 1,700.00 £ 189.15 £ 972.60 £ 1,673.10 £ 1,916.08 £ 3,669.37 £ 2,222.31 £ 384.02 £ 3,141.05 £ - £ 285.13 £ 182.19 £ 431.76 £ 71.99 £ - £ 1,330.00 £ 1,295.00 £ 84.60 £ 83.73 £ 3,898.91 £ 5,688.69 £ 887.00 £ 2,367.00 £ 2,750.99 £ 2,661.98 £ 185,717.98 £ 217,963.92 £ 209,918.88 £ 251,033.38 £ 2024-25 2025-26	24,200.90 £ 33,069.46 £ 25,510.18 £ 28,971.35 £ 27,291.35 £ 19,353.95 £ - £ 721.00 £ 84,523.55 £ 99,566.60 £ 1,203.97 £ 970.99 £ 3,163.79 £ - £ - £ 215.00 £ 2,197.40 £ 651.89 £ - £ 13,493.12 £ - £ 4,987.56 £ 500.00 £ - £ 1,421.13 £ 1,364.46 £ 1,147.38 £ 600.15 £ 4,998.28 £ 5,269.55 £ 5,963.37 £ 8,029.77 £ 8,677.15 £ 7,120.23 £ 177.41 £ - £ 1,606.27 £ 1,774.87 £ 85.50 £ 85.50 £ 929.93 £ 2,022.60 £ 1,200.00 £ 1,700.00 £ 189.15 £ 972.60 £ 1,673.10 £ 1,916.08 £ 3,669.37 £ 2,222.31 £ 384.02 £ 3,141.05 £ - £ 285.13 £ 182.19 £ 431.76 £ 71.99 £ - £ 1,330.00 £ 1,295.00 £ 84.60 £ 83.73 £ 3,898.91 £ 5,688.69 £ 887.00 £ 2,367.00 £ 2,750.99 £ 2,661.98 £ 185,717.98 £ 217,963.92 £ 209,918.88 £ 251,033.38 £ 2024-25 2025-26
		251,033.38 £

Note 5 - Paid Employees

The fund had no paid employees.

SULTSR-BSMar26Z.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 25 Additions Depreciation Property Valuation at 31 Mar 26 Note 8 - Stocks Bar Note 9 - Miscellaneous Debtors and Prepayments HMRC - VAT Quiz Summer Ball 26 Prepaid Dodgems Deposit Performing Rights Licence Prepaid TV Licence Prepaid Trophy Hire Prepaid Insurance Prepaid Note 10 - Creditors falling due within one year Bar Purchases Additional VAT to pay on Functions Private Function Blind Vet Party DIO Bedding Mess Charity Meat Raffle Christmas Raffle 26 Prepaid Account Examination	18,274.00 £ 950.99 £ (2,750.99) £
	16,474.00 £
	6,615.19 £
	6,615.19 £
	4,201.44 £ 16.80 £ 1,000.00 £ 1,480.66 £ 73.00 £ 43.00 £ 695.00 £
	7,509.90 £
	1,634.33 £ 3,163.79 £ 150.00 £ 1,502.82 £ 4.44 £ 1,969.31 £ 544.36 £ 2,526.00 £ 675.00 £
	12,170.05 £

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

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	16.5% 15.8% 18.8% 238.57 £ 0.3% 5,656.00 £ 5,524.69 £ 3% Year to 31	83,254.07 £ 115,085.17 £ 3,601.17 £ 2,587.28 £ 86,855.24 £ 117,672.45 £ 73,104.29 £ 89,646.04 £ 13,750.95 £ 28,026.41 £ 24.4% 23.8% 31.3% 354.35 £ 0.4% 4,760.00 £ 4,806.21 £ 11,419.26 £ 9,920.56 £ 2,331.69 £ 15% *18,105.85* £ Year to 31 Mar 25 Mar 26

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