THE WARRANT OFFICERS’ AND SENIOR RATINGS’ MESS
HMS RALEIGH
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 November 2024 to 31 October 2025
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 2024 to 31 October 2025 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 NonCommissioned Officers serving in HMS Raleigh Trustee: Captain R J Roe ADC Royal Navy (until 31 July 2025) Captain J H D Ussher Royal Navy (from 1 August 2025) Trustee selection method: Appointed as such by the Naval Secretary. Bankers: Lloyds TSB Royal Parade Plymouth 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. Financial Review: The value of the fund had fallen by £12.2K to £73.1K, of which half, £36.5K, was held in property and stock. The main reasons for the fall were: • Christmas Ball and other function subsidies totalling £16.9K. • Christmas Draw Subsidy £2K. • Bar loss £1.2K offset by • Mess subscriptions exceeding running costs by £4.5K. • Donations and interest £2.7K.
Bank and deposit assets totalled £54K which more than covered the £21K in liabilities. However, going forward, the mess will avoid annual losses of £12K.
Financial Reserves Policy: The Trustee has considered the level of reserves that is required, appropriate to the charity’s needs. This is the £7.9K held in the CCLA deposit account plus £10K in the bank 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 J H D Ussher Royal Navy Appointment Commanding Officer and Sole Managing Trustee Date 28 January 2026
HMS RALEIGH
WARRANT OFFICERS' AND SENIOR RATINGS' MESS
Registered Charity No 1137449
BALANCE SHEET
31-Oct-25
| Note ASSETS Fixed Assets Mess Property 7 Current Assets Stocks 7A Misc Debtors & Prepayments 8 Deposit Account Bank Accounts Mess Manager Cash Total Current Assets LIABILITIES Creditors 9 Current Liabilities Net Current Assets Net Assets |
16,796.31 £ 3,662.69 £ 7,895.54 £ 46,088.20 £ 277.60 £ 74,720.34 £ 21,387.91 £ 21,387.91 £ |
19,738.00 £ 11,802.00 £ 5,523.15 £ 7,116.45 £ 7,632.83 £ 66,096.12 £ - £ 86,368.55 £ 12,947.85 £ 12,947.85 £ 53,332.43 £ 73,420.70 £ 73,070.43 £ 85,222.70 £ 31-Oct-24 |
|---|---|---|
Approved on 28 January 2026
Signed on Original
Captain J H D Ussher Royal Navy Sole Managing Trustee
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RAL-SR25BSZBALANCE SHEET
HMS RALEIGH WARRANT OFFICERS' AND SENIOR RATINGS' MESS
STATEMENT OF FINANCIAL ACTIVITIES
For Year to 31 October 2025
| Note Income Voluntary Income Charitable Actvities Investment Income Total Income 3 Expenditure Charitable Activities Total Expenditure 4 Net Expenditure Total Funds Brought Forward Total Funds Carried Forward |
2025 2,345.58 £ 95,500.81 £ 321.71 £ 98,168.10 £ 110,320.37 £ 110,320.37 £ (12,152.27) £ 85,222.70 £ 73,070.43 £ |
2024 974.12 £ 77,448.08 £ 377.41 £ |
|---|---|---|
| 78,799.61 £ |
||
| 82,557.06 £ |
||
| 82,557.06 £ |
||
| (3,757.45) £ 88,980.15 £ |
||
| 85,222.70 £ |
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RAL-SR25BSZSOFAsum
HMS RALEIGH WARRANT OFFICERS' AND SENIOR RATINGS' MESS
Notes to the Accounts dated 31 Oct 25
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
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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.
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b. Incoming resources from fund raising are reported gross in the SOFA.
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c. Intangible income is not included in the accounts.
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d. The Mess receives no unpaid volunteer help.
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d. The fund receives no unpaid volunteer help.
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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 Collection Donations Charitable Activities Mess Subs Bar Sales Function Income Coffee Cards Challenge Coins Miscellaneous Income Raffles Meat Raffle Christmas Raffle Investment Income Interest Total Income |
895.63 £ 610.00 £ 839.95 £ |
974.12 £ - £ - £ 2,345.58 £ 974.12 £ 35,886.59 £ 25,156.51 £ 11,319.48 £ - £ - £ 30.00 £ 3,075.50 £ 1,980.00 £ 95,500.81 £ 77,448.08 £ 321.71 £ 377.41 £ 98,168.10 £ 78,799.61 £ 2024 2025 |
| 33,925.30 £ 38,797.50 £ 12,516.97 £ 485.00 £ 80.00 £ 6,126.44 £ 3,569.60 £ |
||
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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 - Chatham Chest Trafalgar Night Free Function Repairs & Renewals/Maintenance Garden Insurance Trophy Hire Coffee Coffee Equipment Rental Leaving Gifts/Flowers Mess Guests TV/ Media Performing Rights Challenge Coins Collection/Grant Miscellaneous Governance Costs Examination of Accounts Support Expenses Bank Charges Paxton Support Office Depreciation Total Expenditure |
12,516.97 £ 16,901.10 £ 39,966.82 £ 5,521.62 £ 6,051.09 £ 2,102.99 £ 1,790.47 £ 4,988.08 £ 911.17 £ 730.60 £ 111.13 £ 4,360.65 £ 1,230.74 £ 1,871.79 £ - £ 2,494.99 £ 820.50 £ 76.80 £ 860.00 £ 361.39 £ 975.00 £ - £ 617.00 £ 30.49 £ 5,028.98 £ |
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 £ 144.48 £ 2,177.57 £ 771.26 £ - £ - £ - £ 840.00 £ 143.94 £ 573.50 £ 258.08 £ 2,277.00 £ 110,320.37 £ 82,557.06 £ 110,320.37 £ 82,557.06 £ |
|---|---|---|
Total Expenditure
Note 5 - Paid Employees
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a. The wage bill was nil.
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b. There were no employees. The Administrator who manages the fund is not paid by the fund.
Note 6 - Trustees and Other Related Parties
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a. No expenses or emoluments have been paid to the Sole Managing Trustee.
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b. There are no amounts due to or from the Sole Managing Trustee.
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RAL-SR25BSZSOFAE
| Note 7 - Tangible Fixed Assets - Property Account As at 1 Nov 24 Additions Depreciation As at 31 Oct 25 |
11,802.00 £ 12,964.98 £ (5,028.98) £ |
|---|---|
| 19,738.00 £ |
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 7A - Stocks Bar Challenge Coins Coffee Raffle prizes Note 8 - Miscellaneous Debtors Interest Accrued Outstanding Mess Bills Kids Party Prepaid Pickle Night Prepaid Christmas Draw Expenses Prepaid PRS/PPL Prepaid Paxton Support Prepaid Trophy Hire Prepaid Note 9 - Creditors Bar Purchases Pickle Night Prepaid Christmas Draw 25 Tickets Prepaid Accounts Examination Unknown Receipts MOD Accommodation Charity Chest |
13,719.32 £ 1,752.00 £ 1,050.17 £ 274.82 £ |
|---|---|
| 16,796.31 £ |
|
| 120.00 £ 82.00 £ 285.00 £ 172.76 £ 1,808.93 £ 912.00 £ 236.00 £ 46.00 £ |
|
| 3,662.69 £ |
|
| 7,458.95 £ 365.00 £ 495.00 £ 975.00 £ 124.40 £ 11,548.13 £ 421.43 £ |
|
| 21,387.91 £ |
Note 10 - Endowment or Restricted Income Funds
There are none
Note 11 - Other Information
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a. The fund does not have any material commitments not provided for in the accounts.
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b. The fund has not given any guarantees to any third party that could be called on at the year end.
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c. The fund has not granted any loans.
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d. The fund did not make any ex gratia payments during the year.
Declarations
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a. The Trustee has not changed the length of the accounting year or year end date .
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b. All the fund's operations are continuing operations and there were no discontinued operations.
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c. No funds are in deficit.
d. The fund has no marketable intangible assets.
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e. There were no interfund loans outstanding at the balance sheet date.
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f. None of the funds functional assets have been revalued during the year. The fund does not 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 25
| Sales Sales at Cost Opening Stock Add Purchases Less Closing Stock Total Cost of Sales Gross Profit (loss) Gross Profit/Sales Gross Profit/Cost of Sales (i.e average mark up) Spillage/Pipe Cleaning Bar Sundries/Gas Net Profit (Loss) |
37,847.50 £ 17,169.51 £ 950.00 £ 7,987.00 £ 38,797.50 £ 25,156.51 £ 5,514.75 £ 4,628.41 £ 45,071.21 £ 22,243.49 £ (13,719.32) £ (5,523.15) £ 36,866.64 £ 21,348.75 £ 1,930.86 £ 3,807.76 £ 5.1% 22.2% 5.2% 17.8% 950.00 £ 2.5% 936.00 £ 5% 2,150.18 £ 475.27 £ 3,100.18 £ 1,411.27 £ (1,169.32) £ -3% 2,396.49 £ 9.5% 12 months to 31 Oct 24 |
|---|---|
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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 2025, 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:
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The accounting records were not kept in accordance with section 130 of the Charities Act; or
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The accounts did not accord with the accounting records; or
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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
28 January 2026