## **HMS SULTAN WOs, SRs & SNCOs MESS FUND** ## **BALANCE SHEET** ## **31-Mar-26** **----- Start of picture text -----**
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
**----- End of picture text -----**
Captain M Hamilton Royal Navy Sole Managing Trustee 1 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_
_£_| 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. 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_
_£_| 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
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. 4 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. 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** |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| |---|---|---| 6 SULTSR-BSMar26Z.xlsBar