2024-10-31-accounts

THE WARRANT OFFICERS’ AND SENIOR RATINGS’ MESS

HMS RALEIGH

ANNUAL REPORT AND FINANCIAL STATEMENTS

For Period

1 November 2023 to 31 October 2024

Registered Charity No. 1137449

Trustees’ Annual Report and Comments

Warrant Officers’ and Senior Ratings’ Mess HMS RALEIGH

Charity Registered No:	1137449
Covering the Accounting Year:	1 November 2023 to 31 October 2024
Address:	HMS Raleigh
	Trevol Road
	Torpoint
	E Cornwall PL11 2PD
Governing Document:	Constitution (and 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 Raleigh
Trustee:	Captain R J Roe ADC Royal Navy
Trustee selection method:	Appointed as such by the Naval Secretary.
Bankers:	Lloyds TSB
	Royal Parade
	Plymouth
Independent Examiner:	Marianne ButcherFMAAT
	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.
Financial Review:	The value of the fund had fallen by £3.9K to £85.1K which
	included £17.3K in property and stock. The main reasons for
	the fall were:
	• Christmas Ball and other function subsidies totalling
	£25.3K. Offset by
	• Mess subscriptions exceeding running costs by £18.5K.
	• Bar trading net profit of £2.4K.
	Bank and deposit assets totalled £73.7K which more than
	covered the £13K liabilities.
Financial Reserves Policy:	The Trustee has considered the level of reserves that is
	required, appropriate to the charity’s needs. This is the £7.6K
	held in the CCLA deposit 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.

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 will provide sufficient resources in the event of adverse conditions. Independent examination of the accounts by a Service fund specialist 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 Commission of England and Wales’s guidance on public benefit when deciding what activities, the charity should undertake.

Declaration:

I declare, in my capacity of Charity Trustee, that I have approved the above report.

Signature Signed on Original Name Captain R J Roe Royal Navy Appointment Commanding Officer and Sole Managing Trustee Date 24 January 2025

HMS RALEIGH

WARRANT OFFICERS' AND SENIOR RATINGS' MESS

Registered Charity No 1137449

BALANCE SHEET 31-Oct-24

Note ASSETS Fixed Assets Mess Property 7 Current Assets Bar Stocks at Cost: Misc Debtors & Prepayments 8 Deposit Account Bank Accounts Total Current Assets LIABILITIES Creditors 9 Current Liabilities Net Current Assets Net Assets	5,523.15 £ 6,984.45 £ 7,632.83 £ 66,096.12 £ 86,236.55 £ 12,947.85 £ 12,947.85 £	11,802.00 £ 14,079.00 £ 4,628.41 £ 4,136.70 £ 7,284.42 £ 67,383.51 £ 83,433.04 £ 8,531.89 £ 8,531.89 £ 73,288.70 £ 74,901.15 £ 85,090.70 £ 88,980.15 £ 31-Oct-23	11,802.00 £ 14,079.00 £ 4,628.41 £ 4,136.70 £ 7,284.42 £ 67,383.51 £ 83,433.04 £ 8,531.89 £ 8,531.89 £ 73,288.70 £ 74,901.15 £ 85,090.70 £ 88,980.15 £ 31-Oct-23
			88,980.15 £

Approved on 22 January 2025

Signed On Original

Captain R J Roe ADC Royal Navy Sole Managing Trustee

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RAL-SR24BSZ.xlsBALANCE SHEET

HMS RALEIGH WARRANT OFFICERS' AND SENIOR RATINGS' MESS

STATEMENT OF FINANCIAL ACTIVITIES

For Year to 31 October 2024

Note Income Voluntary Income Charitable Actvities Investment Income Total Income 3 Expenditure Charitable Activities Total Expenditure 4 Net Income/(Expenditure) Total Funds Brought Forward Total Funds Carried Forward	2024 974.12 £ 77,316.08 £ 377.41 £ 78,667.61 £ 82,557.06 £ 82,557.06 £ (3,889.45) £ 88,980.15 £ 85,090.70 £	2023 1,723.10 £ 72,704.98 £ 303.13 £
		74,731.21 £
		65,912.76 £
		65,912.76 £
		8,818.45 £ 80,161.70 £
		88,980.15 £

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RAL-SR24BSZ.xlsSOFAsum

HMS RALEIGH WARRANT OFFICERS' AND SENIOR RATINGS' MESS

Notes to the Accounts dated 31 Oct 24

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.

• d. The fund receives no unpaid volunteer help.

• e. Interest 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 fund to the expenditure.

Assets

a. Paintings, furniture, works of art, silver and books were valued in 2012 & 2013.

b. Depreciating fixed assets are capitalised if they can be used for more than one year and cost at least £100. They are valued at cost or a reasonable value on receipt. Depreciation is straight line over the estmated life of the item. Depreciation is not allocated to activity costs as the use is varied. c. Stocks are valued at the lower of cost or market value.

Note 2 - Investments

None are held

Note 3 - Income

Note 3 - Income
Voluntary income Raleigh Enterprises Grant - Games Room Refurbishment Charitable Activities Mess Subs Bar Sales Bar Sales at Cost Function Income Miscellaneous Income Raffles Meat Raffle Christmas Raffle Investment Income Interest Total Income	974.12 £ - £	455.61 £ 1,267.49 £ 974.12 £ 1,723.10 £ 33,654.70 £ 21,408.92 £ 1,350.20 £ 9,148.48 £ - £ 4,487.03 £ 2,655.65 £ 77,316.08 £ 72,704.98 £ 377.41 £ 303.13 £ 78,667.61 £ 74,731.21 £ 2023 2024
	35,754.59 £ 17,169.51 £ 7,987.00 £ 11,319.48 £ 30.00 £ 3,075.50 £ 1,980.00 £

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Note 4 - Expenditure

Charitable Activities Trading Function Expenses from Tickets Functions Expenses from Subsidy Bar Expenses Raffles Christmas Raffle Meat Raffle Running Costs Refurbishment - Games Room Refurbishment - Chatham Chest Repairs & Renewals/Maintenance Garden Insurance Trophy Hire Coffee Coffee Equipment Rental Leaving Gifts/Flowers TV/ Media Performing Rights Mess Guests Governance Costs Examination of Accounts Support Expenses Bank Charges Paxton Support Office Depreciation Total Expenditure	11,319.48 £ 22,032.07 £ 23,654.76 £ 5,283.98 £ 3,036.63 £ - £ 1,371.48 £ 1,293.32 £ 200.88 £ 693.04 £ 111.13 £ 4,087.33 £ 2,081.16 £ 205.97 £ 2,177.57 £ 771.26 £ 144.48 £ 840.00 £ 143.94 £ 573.50 £ 258.08 £ 2,277.00 £	9,148.48 £ 8,053.18 £ 17,084.18 £ 5,643.75 £ 4,560.28 £ 1,977.30 £ 245.00 £ 54.43 £ 912.85 £ 696.59 £ 111.13 £ 3,113.97 £ 2,057.04 £ 721.89 £ 3,615.27 £ 171.65 £ 294.33 £ 880.00 £ 287.88 £ 539.50 £ 434.06 £ 5,310.00 £ 82,557.06 £ 65,912.76 £ 82,557.06 £ 65,912.76 £

Note 5 - Paid Employees

• a. The wage bill was nil.

• b. There were no employees. The Accountant who administers the fund is not paid by the fund.

Note 6 - Trustees and Other Related Parties

• a. No expenses or emoluments have been paid to the Sole Managing Trustee.

• b. There are no amounts due to or from the Sole Managing Trustee.

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RAL-SR24BSZ.xlsSOFAE

Note 7 - Tangible Fixed Assets - Property Account

As at 1 Nov 23 £ 14,079.00 Depreciation £ (2,277.00) As at 31 Oct 24 £ 11,802.00

Property includes paintings, pictures and rum barrel with a total value of £3808 that are part of this total but are not subject to depreciation.

Note 8 - Miscellaneous Debtors

Interest Accrued Outstanding Mess Bills Owed Christmas Ball Expenses Prepaid Christmas Draw Expenses Prepaid St Patrick's Day Expenses Prepaid PRS/PPL Prepaid Paxton Support Prepaid Trophy Hire Prepaid	61.00 £ 855.00 £ 1,982.00 £ 2,980.45 £ 100.00 £ 737.00 £ 223.00 £ 46.00 £
	6,984.45 £

Note 9 - Creditors

Bar Purchases Christmas Ball Tickets Prepaid Christmas Draw Tickets Prepaid Accounts Examination Unknown Receipts MOD Accommodation Charity Chest	779.89 £ 1,510.00 £ 605.00 £ 840.00 £ 124.40 £ 8,667.13 £ 421.43 £
	12,947.85 £

Note 10 - Endowment or Restricted Income Funds

There are none

Note 11 - 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 length of the accounting year or year end date .

• b. All the fund's operations are continuing operations and there were no discontinued operations.

• c. No funds are in deficit.

• d. The fund has no marketable intangible assets.

• e. There were no interfund loans outstanding at the balance sheet date.

• f. None of the funds functional assets have been revalued during the year. The fund does have a policy of revaluation of these assets.

• g. The fund has no material fixed assets which have not been capitalised and included in the Balance Sheet.

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HMS RALEIGH WARRANT OFFICERS' AND SENIOR RATINGS' MESS

Bar Trading for 12 months to 31 Oct 24

Sales Sales at Cost * Opening Stock (Incl shop) Add Purchases Less Closing Stock Total Cost of Sales Gross Profit Gross Profit/Sales Gross Profit/Cost of Sales (i.e average mark up) Spillage/Pipe Cleaning Bar Sundries/Gas Net Profit	17,169.51 £ 21,408.92 £ 7,987.00 £ 1,350.20 £ 25,156.51 £ 22,759.12 £ 4,628.41 £ 1,149.19 £ 22,243.49 £ 19,170.44 £ (5,523.15) £ (4,628.41) £ 21,348.75 £ 15,691.22 £ 3,807.76 £ 7,067.90 £ 22.2% 33.0% 17.8% 45.0% 936.00 £ 5.5% 858.00 £ 4% 475.27 £ 534.96 £ 1,411.27 £ 1,392.96 £ 2,396.49 £ 9.5% 5,674.94 £ 24.9% 12 months to 31 Oct 23

• Function Free Drinks, Pipecleaning, Raffle Wine Prizes, Port Leaving Gifts

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Independent Examiner’s Report to the Trustee of the Warrant Officers’ and Senior Ratings’ Mess HMS Raleigh. Registered Charity No. 1137449

I report on the accounts of the Charity for the year ended 31 October 2024, which are set out in pages 1 to 6 and accompanying notes.

Responsibilities and basis report

The charity’s trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (The Charities Act) and that an independent examination is needed.

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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

M L Butcher FMAAT 5 Nursery Road Havant Hants PO9 3BG

24 January 2025