CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 1Jun23 Period start date To 31 May 24 Period end date Charlty name: Warrant Offlcers, and Sergeants, Mess Charity registration number: 1137561 Objectives and Activities SORP reference Summary of the purposes of the charity as set out in its goveming dctument Para1.11 Service Funds objects are concerned wilh, 'The promotion of military efficiency of the Armed Forces of the Crown.. This object presents the Trustee with wide powers, enabling them to provide charitable asslstance to all elements of the Royal Air Force Community. intemal subsidy of mess activities and grant￿nakIng are the Royal Air Force Briton Officers. Mess's prlndpal means of dellverlng thls Charltsble asslstance. The specific aims stated in tho constitution should be In$erted Into this area and should be taken from one or more of the followlng: The Royal Alr Force Briton Officers. Mess has oneltwolthree aims set by the Trustee: Encouraze esprlt de corps by enabllnz serving Mess members lo mlx together in both fomial dining situations and informal social actiyitie5 so as to help keep service traditions allve and encourage the well-belryd of the Me55 community. En¢ouragin8. SUPPOrtin8 and facilitating the development ol sport to raise standards and to promote the link to fitness. teamwork and personal development through sporting activity and opportunitie5. 111. Supporting facilities and capital proiects to enable the best possible provlslon for the Royal Air Force Briton community. ummary e main aclivilies in relation to thos8 purposes for the public benefrt, in particular, the aclivtlies, projects or services identified in the accounts. Para 1.17 and 1.19 Thls Fund derlves public benefft as it assists In provlding Royal Air Force personnel with the ne¢ossary ski115 lo carry out the Royal Air Force contribution to the defence of the United Kingdom and its interests. Ser41ce Funds are established for the benefit of Service personnel to promote military efflclen¢y whl¢h underpins esprit de corps and team working, and they help to encourage personnel to develop the character. spirit and attitude to face challenges and danger asso¢lated wilh military service. As a result, the Fund derives a benefit to Ihe general public in helping to provlde personnel who are motivated. have high morale and are willing to serve the needs of their country and that of Its ublic, al all times. The above statement has been agreed by RAF Air Command HQ Service Funds staff and the Charlty Commlsslon. Wllh asslslance issued from Air Command staff, the Irustee has pald due regard to the guidance issued bythe Charity Commission on public benefit. Statement confirming whether the trustees have had regard lo Ihe guidance issued by the Charily Commission on public benefit Para 1.18 Additional infomiation (opllonal) You ma choose to include further stalem8nts where relevant about- SORP rèference The EGM is the forum in which the Royal Force Coningsby Warrant Officers, and Sergeants, Mess Membership agree on how grants are made. through accepting the proposed Financial Plan. This plan is available 10 days prior to the EGM to ensure that poinls and questions on grant making may be raised by the Mess Members. Mess Members are invited to make any additional proposals on any grants that they deern appropriate to be voted on by the membership al the meeling. Para 1.J8 Policy on grant making Policy on social inveslment inclvding program related inv8Stm8nl Para 1.38 Volunleers, when their contribution is significant to a charity's ability to undertake a particular activity. The explanation should help th8 user to understand the scale and nature of the activities undertaken. Contribution made by volunteers Para 1.38 The Royal Air Force Coningsby Warrant Officers, nd Sergeants, Mess is run through a volunleer ommittee comprised of SNCO'S assigned to the stablishment.. all volunteers undertake Mess rol85 s additional duties. Furtherniore, individual NCO'S volunleer to be Project Officers for specific vents or programs Ihat seek to meet the desired nds of public benefrt. Other Achievements and Performance SORP r*f8r8nc8 This reporting year Royal Air Force Coningsby Warrant Officers. and Sergeants, Mess will have hosted a Summer Ball. Battle of Britain Ball, D- Day themed Combined Dining In Nighl, and a Christmas Draw. It is a wonderful asset to the social fabric of the Royal Air Force Coningsby Service Community which binds relationships. incr8ases mordle and helps boost the retention of our people in the military to the benefit of the United Kingdom. Summary of the main achievements of the charity, idenlfying the differen￿ the charity's work has made to the circumstances of its beneficiaries and any widar benefts to so¢iety as a whole. Para 1.20 Addltlonal inforniatlon (optional) You ma choose to include further slalements where relevant about: No addilional comments. Achievements against objectives set Para 1.41 Mess subscriptions and bar takings are comparatively heatthy for this FY. Perfomiance of fvndraising activities against objectives set Para 1.41 Investment perfomance against objectives Para 1.41 NIA Other Financial Review Review of the charity's financial position at the end ofthe period Statement explaining the policy for holding reserves stating why they are held Para 1.21 The fund is an ongoing concern. to manage the account continually and correctly. The Treasurer and Committee continuall The Mess is required to hold a financial reserve of £45,000 and currently has reserve holdings of £41.294.56 in CCL4 Investments, £479.38 in BlackRock Investments and £36,977.75 in bank & cash holdings.The reserves are required to relum Ihe Pemianent Endowment IPEI lo Cenlral Fund. fund the most ex nsive function lus 2 months £ 106 316 LY £81 671 NIA Parn 1.22 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainlie5 about the charity continuing as a going concem Para 1.22 Para 1.22 P8r8 1.24 Par8 1.23 No concems Addltlonal Information (optional) You ma choose to include further statements where relevant about: he Royal Air Force Coningsby Warrant Officers. nd Sergeants, Mess principally raises funds though Mess subscriptions. official functions, and bar ncome. However, some marginal income is also ived by investm8nt, garage rental and ovemight isitors. The charity's principal sources of funds (including any fundraising} Pard 1.47 Investment policy and objeclives including any social investment olic adopted Para 1.46 A description of the principal risks facing the charity Parn 1.46 There are no significant risks identifEd facing the RAF Coningsby Warranl Officers, and Sergeants, Mess. Memb8rship is strong and mandatory for serving personnel of requisile rank. It may even grow in future all other things being equal. Other Structure, Governance and Management Descriplion of chari s trusts.. Type of gov8ming document (trusl deed, royal charter) Pao 1.25 Service Funds are govemed by a constitution. How is the charity constituted? (e.g. unincorporated associatlon, CIO) Para 1.25 Service Funds are unincorporaled associations. Trustee selection methods including delails of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Par4 1.25 For Service Funds charities. as the Stn Cdr aLrtomalically assumes Injstee responsibility upon taking over command. then Ihe following phrase should be used (where the Managing Tnjstee holds an appointment other Ihan Station Commander, Ihe text should be edited accordingly).. 'The Station Commander at Royal Air Force Coningbsy is appoinled as ex-officio Trustee of all SeNice Funds at Royal Air Force Coningsby. Appointment of Station ommanders is controlled by the Royal Air Force ersonnel Manning organisation, currently based at eadquarters Air Command Ro al Air Force Hi combe., Additional information (optional) You ma choose to include further statements where relevant about: he Stn Cdr at RAF Coningsby attends a Charity rustee workshop as soon as practically possible fter taking command of the station. Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organrsational structure and ary wider networf( with which th8 charty works Para 1.51 Relationship with any related parties Para 1.51 Olher Reference and Administrative detsils Cha name Other name the chari uses egistere arity number Chanty's principal address arrant Officers, and Ser eants, Mess 137561 af Coningsby INCOLN N4 4SY Names of the charlty trustees who manage Ihe Charfty Dat85 actsd If notfor whole year 01 JUN 23-02 FEB 24 Truste• nam? Office Ilf any) Name of person lor body) fjntltled to appolnt trustee Ilf any) ARCKID. RIF HIGHWYCt￿￿E LLIAMkl DOUGLLSW(*ER 2 FEB 24-31 A14Y 24 R C￿. RAF HIGkWYCOMBE 10 11 12 13 14 15 16 17 18 19 20 orate trustees - names of the directors at the date the re ortwasa roved Name of trustees holding title to property belonging lo the charity rusts• nano ates ac not Funds held as custodian trustees on behalf of others Descriplion of the assets held in this capacity Name and objects oflhe charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assels Additional inforniation (optlonal) Names and addresses of advlsers (Optional information) Type of Name Address adviser Name of chief executive or names of senior staff members x
Prego.
Ge (nA) CHARITY COMMISSION RAF Coningsby om
ie? FOR ENGLAND AND WALES Officers’ Mess CharityNo"{ 1137559
&
Annual if sa
Period [start] accounts for the periodPeriod end (\ i)
Section A Statement of Financial Activities
Recommended 3, : Restricted
activitycategories by S32& @ Unrestrictedfunds income Endowment Total funds Prior year
fa) funds funds funds
Incoming £ £ £ £ £
Income [and] [endowments] resources (Note [ from:] 3) FO1 FOo2 F03 FO4 FO5
Donations and legacies so1[ 62,993a 8 me
<€y Other SosZA ia
Resources Total so [eet ak aaa eases
on:
Expenditure expended (Note 6) ie ery
Spawn
Charitable activities sog 180,399 PRE age 180,399 |120,134
Other |
Total (ssaa
Net s12 Ese ee L__ 120,134 |
income/(expenditure) before
investment gains/(losses)
Net income/(expenditure) S15 6,218 GET DE SRE es Se
Extraordinary items (Note 7) stEE $EEE
Transfers between funds si7I Ta
GainsOther and recognised (losses) on revaluationgains/(losses):of fixed assets for the ae
charity’s own use S18
Me movement ka tans Total funds brought fowardTotal $21 Ra 8 ae 22.621 |652,544| 640,912
funds carried forward s22| 636,142 SORES ee 658,763 652,544
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RAF Coningsby Officers' Mess Year Ending 31 May 2023 **----- Start of picture text -----**
Page 1 of 50
**----- End of picture text -----**
**----- Start of picture text -----**
Section B Balance Sheet wa
RN ey A 8 Unrestricted serine soc Endowment] Total this Total last
— = Zz funds neone funds year year
at 31 May 2023 Oo funds
£ £ £ £ £
Fixed assets FO1 Fo2 F03 F04 FO5
Intangible assets (Note 15) i =3=6Cl|l
Tangible assets (Note 14) B02 524,408 - [| -| 524,408| 526,408
__ HeritageInvestmentsassets (Note(Note 16)17) iBo4 iAA 216)|neee eon S2624 63,837ll 65,237es
Current assets : ea
Stock (Note 18) Bo6 6993]. = | 5178
Debtors (Note 19) B07 33,055 |" = |se 90,467
Investments (Note 17.4) 608 Pe | ee |
Cash at bank and in hand (Note 24) Bos e7.241|0 = |S eee 64,227
Total current assets 810 107,289 | © - | == | 107,289 99,812 :
Creditors: amounts falling due within, 36,771 36,771 32,309
one year (Note 20)
Cash atbank andinhand(Note20) so { - [ - [ = - [ = - | 6,604
Ea
Total current liabilities 812 S674 SS ee SOTA 38,913:
Rae
Net current assets/(liabilities) 812 70,518)|220 oe | 70-518 60,899
Total assets less current liabilities 813 |Rae636,142|= - | 22,621] 658,763=©=6—| [652,544] |
peieieresaiedt
Creditors: amounts falling due after ha
one year (Note 20)
Provisions for liabilities Je Cae= =6—6—6lCl
Bae
Total net assets or liabilities B16 | 636142, = | 2,02 | 658,763 | 652,544 |
Funds of the Charity rae “
Endowment funds (Note 27) B17 22,621 | [22,621]] 22,621 ~~
Restricted income funds (Note 27) B18 ES oes Ei
Designated funds B19 10,605 |10,605| — 10,605
Unrestricted funds Big 625,537 625,537 619,318
Revaluation reserve B20 pion ewe | Peay |ee
Total funds 821 | 636,142 | -_| 22,621 | 658,763 | [652,544] |
Signed by one or two trustees on behalf of all
the : Date of approval
trustees Signature dd/mm/yyyy 3
V J
Grp Capt W Cooper
RAF Coningsby
YearOfficers'EndingMess31 May 2023 : Page 2 of 50
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**Section C Statement of Cash Flows** ## **RAF Coningsby Warrant Officers' and Sergeants' Mess Year to 31 May 2024** |**Net movement in fundsgenerated from operations**||**20,460**| |---|---|---| |Depreciation in the year
Disposal of Fixed Assets
Revaluation of Fixed Assets
Movement in Stocks/Inventories
Movement in Debtors/Receivables
Movement in Creditors/Payables|4,188
-
-
(899)
(11,581)
4,084|| |**Net movement in assets and liabilities**||**(4,208)**| |||| |**Net cashgenerated from operations**||**16,252**| |**Investing Activities**
Investment in Fixed Assets
Changes in Investments|-
(1,904)|| |**Total for Investing Activities**||**(1,904)**| |**Financing Activities**
Repayment of Loans|-|| |**Total for Financing Activities**||**-**| |||| |**Total movement in Cash at bank and in hand**||**14,348**| |||| |**Cash at bank and in hand B/fwd**
**01 Jul 2023**||**31,396**| |||| |**Cash at bank and in hand C/Fwd**
**31 May 2024**||**45,741**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 3 of 52 ## **Section D** ## **Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their - l accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - l and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* **Yes** * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ |Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|**_N/A_**| |---|---| ||**_N/A_**| ||**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 4 of 52 ## **Section D** ## **Notes to the accounts** ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
✓
No*
✓
**_Please disclose:_**|✓|* -Tick as appropriate|| |---|---|---|---| ||✓||| ||||| |**_(i) the nature of the change in accounting policy;_**|||**_N/A_**| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||**_N/A_**| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|||**_N/A_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_N/A_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_N/A_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 5 of 52 ## **Section D** ## **Notes to the accounts** ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes* ✓
* -Tick as appropriate
No* ✓
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
**----- End of picture text -----**
RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 6 of 52 ## **Section D** ## **Notes to the accounts** ## **Note 2** ## **Accounting Policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in None accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated - -** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated -** RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 7 of 52 ## **Section D** ## **Notes to the accounts** ## **Note 2** |||| |---|---|---| |**Note 2**|**Accounting Policies**|| |_This standard list of accounting policies has been applied by the charity except for those identified, "No" or "N/a". Where a different or_||| ||_additional policy has been adopted then this is detailed in the box below._|| |**2.2 INCOME**||| |**Recognition of income**|These are included in the Statement of Financial Activities|**Yes**| ||▪ the charity becomes entitled to the resources;|| ||▪ it is more likely than not that the trustees will receive the resources; and|| ||▪ the monetary value can be measured with sufficient reliability.|| |**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless required or|**Yes**| ||permitted by the FRS 102 SORP or FRS 102.|| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition|**Yes**| ||criteria are met (5.10 to 5.12 FRS 102 SORP).|| ||In the case of performance related grants, income must only be recognised to the extent that|**N/A**| ||the charity has provided the specified goods or services as entitlement to the grant only occurs|| ||when the performance related conditions are met (5.16 FRS 102 SORP).|| |**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has been grant|**N/A**| ||of probate, the executors have established that there are sufficient assets in the estate and any|| ||conditions attached to the legacy are either within the control of the charity or have been met.|| |**Government grants**|The charity has received government grants in the reporting period|**No**| |**Tax reclaims on donations and gifts** Gift Aid receivable is included in income when there is a valid declaration from the donor. Any||**N/A**| ||Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an|| ||addition to the same fund as the initial donation unless the donor or the terms of the appeal|| ||have specified otherwise.|| |**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or services or|**N/A**| |**performance related grants**|met the performance related conditions.|| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be exchanged)|**N/A**| ||unless impractical to do so.|| ||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair|**N/A**| ||value of those gifts at the time of their receipt and they are recognised on receipt. In the|| ||reporting period in which the stocks are distributed, they are recognised as an expense at the|| ||carrying amount of the stocks at distribution.|| ||Donated goods for resale are measured at fair value on initial recognition, which is the expected|**N/A**| ||proceeds from sale less the expected costs of sale, and recognised in ‘Income from other trading|| ||activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of|| ||stock is charged against ‘Income from other trading activities’ and the proceeds from sale are|| ||also recognised as ‘Income from other trading activities’.|| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets and|**N/A**| ||included in the SoFA as incoming resources when receivable.|| ||Gifts in kind for use by the charity are included in the SoFA as income from donations when|**N/A**| ||receivable|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 8 of 52 ## **Section C Notes to the accounts** _**cont...**_ |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the gift to|**N/A**| |---|---|---| |**facilities**|the charity provided the value of the gift can be measured reliably.|| ||Donated services and facilities that are consumed immediately are recognised as income with an|**N/A**| ||equivalent amount recognised as an expense under the appropriate heading in the SOFA.|| |**Support costs**|The charity has incurred expenditure on support costs.|**Yes**| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|**N/A**| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|**Yes**| |**royalties and dividends**|measured reliably|| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|**N/A**| |**subscriptions**|Legacies.|| ||Membership subscriptions which gives a member the right to buy services or other benefits are|**Yes**| ||recognised as income earned from the provision of goods and services as income from|| ||charitable activities.|| |**Settlement of insurance**|Insurance claims are only included in the SoFA when the general income recognition criteria are|**N/A**| |**claims**|met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.|| |**Investment gains and losses**|This includes any realised or unrealised gains or losses on the sale of investments and any gain|**Yes**| ||or loss resulting from revaluing investments to market value at the end of the year.|| |**2.3 EXPENDITURE & LIABILITIES**||| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive|**Yes**| ||obligation committing the charity to pay out resources and the amount of the obligation can be|| ||measured with reasonable certainty.|| |**Governance and support**|Support costs have been allocated between governance costs and other support. Governance|**Yes**| |**costs**|costs comprise all costs involving public accountability of the charity and its compliance with|| ||regulation and good practice.|| ||Support costs include central functions and have been allocated to activity cost categories on a|**Yes**| ||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|| ||capita, staff costs by the time spent and other costs by their usage.|| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|**N/A**| |**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the|| ||grant has provided the specified service or output.|| |**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to|**Yes**| |**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be recognised.|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 9 of 52 _**cont...**_ ## **Section C Notes to the accounts** |**Redundancy cost**|The charity made no redundancy payments during the reporting period.|**Yes**| |---|---|---| |**Deferred income**|No material item of deferred income has been included in the accounts|**Yes**| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade discounts|**N/A**| |**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured at|**Yes**| ||the best estimate of the amount required to settle the obligation at the reporting date|| |**Basic financial instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7|**Yes**| ||FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.|| |**2.4 ASSETS**||| |**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost above £500|**Yes**| |**by charity**||| ||They are valued at cost.|**No**| ||The depreciation rates and methods used are disclosed in note 14.|**Yes**| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have physical|**No**| ||substance but are identifiable and are controlled by the charity through custody or legal rights.|| ||The amortisation rates and methods used are disclosed in note 15.|| ||They are valued at cost.|**N/A**| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,|**No**| ||technological, geophysical or environmental qualities that are held and maintained principally|| ||for their contribution to knowledge and culture. The depreciation rates and methods used as|| ||disclosed in note 16.|| ||They are valued at cost.|**N/A**| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are valued at|**Yes**| ||initially at cost and subsequently at fair value (their market value) at the year end. The same|| ||treatment is applied to unlisted investments unless fair value cannot be measured reliably in|| ||which case it is measured at cost less impairment.|| ||Investments held for resale or pending their sale and cash and cash equivalents with a maturity|**Yes**| ||date of less than 1 year are treated as current asset investments|| |**Stocks and work in progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|**Yes**| ||realisable value.|| ||Goods or services provided as part of a charitable activity are measured at net realisable value|**N/A**| ||based on the service potential provided by items of stock.|| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.|**N/A**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 10 of 52 _**cont...**_ ## **Section C Notes to the accounts** |**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at|**Yes**| |---|---|---| ||settlement amount after any trade discounts or amount advanced by the charity. Subsequently,|| ||they are measured at the cash or other consideration expected to be received|| |**Current asset investments**|The charity has has investments which it holds for resale or pending their sale and cash and cash|**N/A**| ||equivalents with a maturity date less than one year. These include cash on deposit and cash|| ||equivalents with a maturity date of less than one year held for investment purposes rather than|| ||to meet short term cash commitments as they fall due.|| ||They are valued at fair value except where they qualify as basic financial instruments|**N/A**| |**Policies adopted additional to**|**or different from those above**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 11 of 52 |**Section D**|
**Notes to the accounts**|
**Notes to the accounts**|
**Notes to the accounts**|
**Notes to the accounts**|
**Notes to the accounts**|**(continued)..**|**(continued)..**|**(continued)..**|**(continued)..**| |---|---|---|---|---|---|---|---|---|---| |**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Note 3**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOM**
**Other:**|**Analysis of income**||||||||| ||**Analysis**|**Current Financial Year**||||**Previous Financial Year**|||| |||**Unrestricted**
**funds**
**£**|
**Restricted**
**income**
**funds**
**£**|**Endowment**
**funds**
**£**|
**Total funds **|**Unrestricted**
**funds**
**£**|
**Restricted**
**income**
**funds**
**£**|**Endowment**
**funds**
**£**|
**Prior year**
**funds**| ||||||**£**||||**£**| ||Donations andgifts|-|-|-|**-**|-|-|-|**-**| ||Gift Aid|-|-|-|**-**|-|-|-|**-**| ||Legacies|-|-|-|**-**|-|-|-|**-**| ||General grants provided by government/other
charities|-|-|-|**-**|-|-|-|**-**| ||Membership subscriptions and sponsorships which
are in substance donations|-|-|-|**-**|-|-|-|**-**| ||Donatedgoods,facilities and services|-|-|-|**-**|-|-|-|**-**| ||Other donations and legacies|-|-|-|**-**|-|-|-|**-**| ||**Total**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Accommodation Income|427|-|-|**427**|464|-|-|**464**| ||Bar Income|48,967|-|-|**48,967**|39,765|-|-|**39,765**| ||Function Income|114,707|-|-|**114,707**|95,899|-|-|**95,899**| ||Garage Income|4,393|-|-|**4,393**|4,392|-|-|**4,392**| ||Maintenance Income|100|-|-|**100**|-|-|-|**-**| ||Mess Subscriptions|95,226|-|-|**95,226**|89,317|-|-|**89,317**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total**|**263,820**|**-**|**-**|**263,820**|**229,837**|**-**|**-**|**229,837**| ||||||||||| ||Other tradingactivities|-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Interest income|-|-|-|**-**|-|-|-|**-**| ||Dividend income|951|-|-|**951**|1,004|-|-|**1,004**| ||Rental and leasingincome|-|-|-|**-**|-|-|-|**-**| ||Other investment income|-|-|-|**-**|-|-|-|**-**| ||**Total**|**951**|**-**|**-**|**951**|**1,004**|**-**|**-**|**1,004**| ||||||||||| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Conversion of endowment funds into income|-|-|-|**-**|-|-|-|**-**| ||Gain on disposal of a tangible fixed asset held for charity's
own use|
-|-|-|**-**|-|-|-|**-**| ||Gain on disposal of a programme related investment|-|-|-|**-**|-|-|-|**-**| ||Royalties from the exploitation of intellectual property
rights|-|-|-|**-**|-|-|-|**-**| ||Other - Other Income|-|-|-|**-**|-|-|-|**-**| ||**Total**
**E**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| |||**264,771**|**-**|**-**|**264,771**|**230,841**|**-**|**-**|**230,841**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 12 of 52 |**Section D**
**Notes to the accounts**
**(continued)..**|**Section D**
**Notes to the accounts**
**(continued)..**| |---|---| |**Other information:**|| |**All income in the prior year was unrestricted except for: (please provide**
**description and amounts)**|| |**Where any endowment fund is converted into income in the reporting**
**period, please give the reason for the conversion.**|| ||| ||| |**Within the income items above the following items are material: (please**
**disclose the nature, amount and any prior year amounts)**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 13 of 52 |**Section D**
**Notes to the accounts**|**Section D**
**Notes to the accounts**|**Section D**
**Notes to the accounts**|**(continued)..**|**(continued)..**| |---|---|---|---|---| |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Total**
**Thisyear**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms_**
**_of government assistance from_**
**_which the charity has directly_**
**_benefited._**
**Note 4 Analysis of receipts of government grants**
**_N/A_**
**Description**||||| ||**Description**||**Thisyear**|**Lastyear**| ||||**£**|**£**| ||**_N/A_**||-|-| ||||-|-| ||||-|-| ||||-|-| ||**Total**
**Thisyear**||**-**|**-**| ||||**Lastyear**|| |||||| |||||| |||||| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 14 of 52 |**Section D**
**Notes to the accounts**
**(continued)..**|**Section D**
**Notes to the accounts**
**(continued)..**|**Section D**
**Notes to the accounts**
**(continued)..**| |---|---|---| |**This year**
**Last year**
**£**
**£**
**Seconded staff**
-
-
**Use of property**
-
-
**Other**
-
-
**Total**
**-**
**-**
**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**
**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**
**_N/A_**
**_N/A_**
**_N/A_**
**_N/A_**
**Note 5 Donated goods, facilities and services**
**Lastyear**
**Thisyear**
**_N/A_**
**_N/A_**||| ||**Thisyear**|**Lastyear**| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|**_N/A_**|**_N/A_**| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||| ||
**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 15 of 52 ## **Section D Notes to the accounts (cont)** **Note 6 Analysis of expenditure** |**TOTAL EXPEND**
**Expenditure on**
**raising funds:**
**Separate material**
**item of expense**
**Other**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Current Financial Year**|**Current Financial Year**|**Current Financial Year**||**Previous Financial Yea**|**Previous Financial Yea**|**Previous Financial Yea**|**r**| |---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total funds**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total funds**| ||||||**£**||||**£**| ||Incurred seekingdonations|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Incurred seeking legacies|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Incurred seeking grants|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Operating membership schemes and social lotteries|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Staging fundraising events|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Fudraising agents|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Operating charity shops|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Operating a trading company-non-charitable trading|-
|-|-|**-**|**-**|**-**|**-**|**-**| ||Advertising, marketing, direct mail and publicity|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Start up costs incurred in generating new source of|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Database development costs|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Other trading activities|-|-|-||**-**|**-**|**-**|| ||Investment management costs:|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Portfolio management costs|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Cost of obtaining investment advice|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Investment administration costs|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Intellectual property licencing costs|-|-|-|**-**|**-**|**-**|**-**|**-**| ||Rent collection, property repairs, maintenance|-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| ||**Total expenditure on raising funds**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||AccountingServices|252|-|-|**252**|240|-|-|**240**| ||Administration|120|-|-|**120**|1,200|-|-|**1,200**| ||Bad Debts Written Off|122|-|-|**122**|17|-|-|**17**| ||Bar|39,837|-|-|**39,837**|33,079|-|-|**33,079**| ||Bar - Equipment Hire|2,035|-|-|**2,035**|960|-|-|**960**| ||Cleaning|-|-|-|**-**|500|-|-|**500**| ||Depreciation|4,188|-|-|**4,188**|4,236|-|-|**4,236**| ||Functions|178,336|-|-|**178,336**|176,048|-|-|**176,048**| ||Garden Maintenance|70|-|-|**70**|1,468|-|-|**1,468**| ||Grants made|450|-|-|**450**|1,150|-|-|**1,150**| ||Independent Examination|882|-|-|**882**|840|-|-|**840**| ||Insurance|395|-|-|**395**|158|-|-|**158**| ||Maintenance|7,527|-|-|**7,527**|5,888|-|-|**5,888**| ||Newspapers|80|-|-|**80**|2,386|-|-|**2,386**| ||PerformingRights|1,757|-|-|**1,757**|1,055|-|-|**1,055**| ||Presentations|4,603|-|-|**4,603**|3,228|-|-|**3,228**| ||Professional Fees|432|-|-|**432**|-|-|-|**-**| ||Refreshments|4,959|-|-|**4,959**|6,518|-|-|**6,518**| ||TV Licences and Subscriptions|170|-|-|**170**|159|-|-|**159**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total expenditure on charitable activities**|**246,215**|**-**|**-**|**246,215**|**239,130**|**-**|**-**|**239,130**| ||||||||||| ||Extraordinaryitems|-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| ||**Total separate material item of expense**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Fixed Assets Disposal|-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| ||**ITURE**
**Total other expenditure**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| |||**246,215**|**-**|**-**|**246,215**|**239,130**|**-**|**-**|**239,130**| **Other information:** RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 16 of 52 **Section D Notes to the accounts (cont)** |**Section D Notes to the accounts**|**Section D Notes to the accounts**|**Section D Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**||||| |---|---|---|---|---|---|---|---|---|---|---| |**Analysis of expenditure on charitable activities**||||||||||| ||||**This year**||||**Last year**|||| |**Activity or**
**programme**|**Activity**||**Activities**
**undertaken**
**directly**
**£**|


**Grant**
**funding of**
**activities**
**£**|


**Support**
**Costs**
**£**|

**Total this**
**year**|

**Activities**
**undertaken**
**directly**
**£**|


**Grant**
**funding of**
**activities**
**£**|


**Support**
**Costs**
**£**|

**_Total prior_**
**_year_**| |||||||**£**||||**£**| |**_Activity 1_**|||-|-|-|**-**|-|-|-|-| |**_Activity 2_**|||-|-|-|**-**|-|-|-|-| |**_Activity 3_**|||-|-|-|**-**|-|-|-|-| |**_Activity 4_**|||-|-|-|**-**|-|-|-|-| |**_Activity 5_**|||-|-|-|**-**|-|-|-|-| |**_Other_**|||-|-|-|**-**|-|-|-|-| ||**Total**||**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| |||||||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||||||| |||||||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**||||||||||| |||||||||||| |**Administration Costs above**||These include the charity's share of the costs relating to the recharge of the S
RAF Coningsby.|||||ervice Funds Internal Audit Clerk at|||| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 17 of 52 **Section D Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |||-|-| ||||| |||-|-| ||-||-| |||-|-| ||||| |||-|-| ||**Total extraordinary items**|**-**|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 18 of 52 **Section D Notes to the accounts (cont)** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance**
**held atperiod end**|**Balance**
**held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |Station Charities|**Yes**
|26,637|26,842|26,242|26,951|2,440|2,045| |Pay As You Dine|**No**|3,181|36,652|5,319|34,364|710|2,848| |RAF Coningsby Officers' Mess|**Yes**|2,453|2,328|2,184|1,003|1,667|1,398| ||**No**|-|-|-|-|-|-| ||**No**|-|-|-|-|-|-| |**Total**||**32,271**|**65,822**|**33,745**|**62,318**|**4,817**|**6,291**| _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 19 of 52 **Section D Notes to the accounts (cont)** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**This year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**
**£**|**Furthering**
**Objectives**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |||||||**(Describe method)**| |Governance|-|-|-|-|**-**|| ||-|-|-|-|**-**|| ||-|-|-|-|**-**|| ||-|-|-|-|**-**|| |Other|-|-|-|-|**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|| ## **Last year** |**Support cost**
**(examples)**|**Raising funds**
**£**|**Furthering**
**Objectives**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |---|---|---|---|---|---|---| |||||||**(Describe method)**| |Governance|-|-|-|-|**-**|| ||-|-|-|-|**-**|| ||-|-|-|-|**-**|| ||-|-|-|-|**-**|| |Other|-|-|-|-|**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 20 of 52 **Section D Notes to the accounts (cont)** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing was_**
**_paid please enter '0' in the appropriate box(es)._**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| |**Independent examiner’s fees**|**882**|**840**| |**Assurance services other than audit or independent examination**|**-**|**-**| |**Tax advisory fees**|**-**|**-**| |**Other fees (for example: financial advice, consultancy, accountancy services) paid to**
**the independent examiner**|**252**|**240**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 21 of 52 **Section D Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||**-**|**-**| **See Note 6, Re Administration Costs - Please provide details of expenditure on staff working for the Other Information charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**True**|**True**| |---|---|---|---| ||||| |||**Number of employees**|| |**Band**||**Thisyear**|**Lastyear**| |**£60,000 to £69,999**||-|-| |**£70,000 to £79,999**||-|-| |**£80,000 to £89,999**||-|-| |**£90,000 to £99,999**||-|-| |**£100,000 to £109,999**||-|-| |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity**|||| |||**Thisyear**|**Lastyear**| ||||| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|
**-**|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 22 of 52 **Section D Notes to the accounts (cont)** ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ ## _**No ex-gratia payments have been made**_ ## **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** **This year Last year This year Last year This year Last year** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ _**No Redundancies during the period**_ ## **Total amount of payment** - |**The extent of redundancy funding at the**
**balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**|**This year**|| |---|---|---| ||**Last year**|| |||| ||**This year**|| ||**Last year**|| |||| ||**This year**|| ||**Last year**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 23 of 52 **Section D Notes to the accounts (cont)** ## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **This year Last year Amount of contributions recognised in the SOFA as an expense £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between** _**N/A N/A**_ **activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined** _**N/A**_ **contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or** _**N/A**_ **deficit and the implications, if any, for the reporting charity** _**pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other** _**N/A**_ **entities' obligations under the terms and conditions of the multi-employer plan** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 24 of 52 ## **Section D Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**
**£**|**Grants to**
**individuals**
**£**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Junior Ranks' Activities|200|-|-|**200**| |Station Fireworks Party|250|-|-|**250**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| |**_Total_**|**450**|**-**|**-**|**450**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** _**My charity has made grants to particular institutions that are material in the No context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_ |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |**_Total Grants Paid_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||**-**| ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**
**£**|**Grants to**
**individuals**
**£**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Station Fireworks Party|250|-|-|**250**| |Station Charities|400|-|-|**400**| |Station Welfare|500|-|-|**500**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| |**_Total_**|**1,150**|**-**|**-**|**1,150**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 25 of 52 ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**|**13.4 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|||**_No_**| ||||| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_Total Grants Paid_**|||**-**| ||||-| ||||**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 26 of 52 **Section D Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|||||| |---|---|---|---|---|---| |**Freehold land &**
**buildings**
**Silverware,**
**paintings and**
**prints**
**Plant, machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the
year
-
70,743
-
15,981
**86,724**
Additions
-
-
-
-
**-**
Revaluations
-
-
-
-
**-**
Disposals
-
-
-
-
**-**
Transfers *
-
-
-
-
**-**
At end of the year
**-**
**70,743**
**-**
**15,981**
**86,724**
****Basis**
**Straight Line**
**** Rate**
**20%, 25%**
At beginning of the
year
-
-
-
6,752
**6,752**
Disposals
-
-
-
-
**-**
Depreciation
-
-
-
4,188
**4,188**
Impairment
-
-
-
-
**-**
Transfers*
-
-
-
-
**-**
At end of the year
**-**
**-**
**-**
**10,940**
**10,940**
Net book value at the
beginning of the year
**-**
**70,743**
**-**
**9,229**
**79,972**
Net book value at the
end of the year
**-**
**70,743**
**-**
**5,041**
**75,784**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Silverware,**
**paintings and**
**prints**
**£**|**Plant, machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| ||
-|70,743|-|15,981|**86,724**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**70,743**|**-**|**15,981**|**86,724**| ||-|-|-|6,752|**6,752**| ||-|-|-|-|**-**| ||-|-|-|4,188|**4,188**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**-**|**-**|**10,940**|**10,940**| ||||||| ||**-**|**70,743**|**-**|**9,229**|**79,972**| ||**-**|**70,743**|**-**|**5,041**|**75,784**| ## **14.4 Impairment** |**_Please provide a description of the_**
**_events and circumstances that led to_**
**_the recognition or reversal of an_**
**_impairment loss._**|**This year**|**_N/A_**| |---|---|---| ||**Last year**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 27 of 52 **Section D Notes to the accounts (cont)** ## **14.5 Revaluation** ## _**If an accounting policy of revaluation is adopted, please provide:**_ |**_the methods applied and significant_**
**_assumptions_**
**_the carrying amount that would have_**
**_been recognised had the assets been_**
**_carried under the cost model._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if_**
**_applicable_**
**_(i) the methods applied and_**
**_significant assumptions_**
**_(ii) the methods applied and_**
**_significant assumptions_**
**_Details of the last revaluation_**
**_the effective date of the revaluation_**
**_the name of independent valuer_**|**This year**|**Last year**| |---|---|---| ||**_Jun-23_**|**_N/A_**| ||**_Golding and Young_**|**_N/A_**| ||**_The valuer's opinion is formed_**
**_from the results of their auction_**
**_sales of comparable items._**
**_Where this is not possible, the_**
**_use of information from Internet_**
**_databases recognised by The_**
**_Royal Institution of Chartered_**
**_Surveyors and The National_**
**_Association of Valuers &_**
**_Auctioneers._**|**_N/A_**| ||**_N/A_**|**_N/A_**| |||| ||**_Jun-23_**|| ||**_Golding and Young_**|| ||**_Based upon the valuer's opinion of the same for insurance_**
**_purposes only._**
**_In adherence to the guidelines for RAF service charities, the value_**
**_of fixed assets outlined in the organisation's financial statements_**
**_are as follows:_**
**_Silverware, painting and prints, and select furniture items are_**
**_recorded at an insured valuation, which is subject to professional_**
**_review every five years. It should be noted that due to the elapsed_**
**_time, the original acquisition costs of most assets are not_**
**_ascertainable. Consequently, it has not been possible to_**
**_determine the amount of any related Revaluation reserve._**
**_Additionally, other tangible assets are depicted at historical cost_**
**_less accumulated depreciation in accordance with relevant_**
**_accounting standards._**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 28 of 52 **Section D Notes to the accounts (cont)** |**14.6 Other disclosures**
**_(iii) Details of the existence and_**
**_carrying amounts of property, plant_**
**_and equipment to which the charity_**
**_has restricted title or that are_**
**_pledged as security for liabilities._**
**_(ii) Please provide the amount of_**
**_contractual commitments for the_**
**_acquisition of tangible fixed assets._**
**_(i) Please state the amount of_**
**_borrowing costs, if any, capitalised in_**
**_the construction of tangible fixed_**
**_assets and the capitalisation rate_**
**_used._**||| |---|---|---| ||**This year**|**Last year**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| - _The "transfers" row is for movements between fixed asset categories._ RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 29 of 52 **Section D Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||**-**|**-**|**-**|**-**| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**15.3 Net book value**||||| |---|---|---|---|---| |||||| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||**-**|**-**|**-**|**-**| |||||| ||**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**N/A Policies for the recognition of any capital development N/A**_ RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 30 of 52 **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**This year**|**Last year**| |---|---| |**_N/A_**|**_N/A_**| ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ |**_ase provide:_**|| |---|---| |**This year**|**Last year**| |**_N/A_**|**_N/A_**| |**_N/A_**|**_N/A_**| |**_N/A_**|**_N/A_**| |**_N/A_**|**_N/A_**| ## **15.7 Other disclosures** |**15.7 Other disclosures**||| |---|---|---| |**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and any_**
**_remaining amortisation period._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has restricted_**
**_title or that are pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(vi) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**|**This year**|**Last year**| ||**_N/A_**|**_N/A_**| ||
**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| _* The "transfers" row is for movements between fixed asset categories._ RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 31 of 52 **Section D Notes to the accounts (cont)** ## **Note 16 Heritage assets** ## _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation, management**
**and disposal of heritage assets.**|**_N/A_**| |---|---| ||
**_N/A_**| ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 32 of 52 **16.5 Impairment** _**N/A**_ _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**_If an accounting policy of revaluation is adopted, please provide:_**||| |---|---|---| |**_qualifications of independent valuer_**
**_any significant limitations on the valuation_**
**_the methods applied and significant assumptions_**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**|**This year**|**Last year**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|**-**| ||-|-|**-**| ||-|-|**-**| ||-|-|**-**| ||-|-|**-**| ||**-**|**-**|**-**| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 33 of 52 **16.9 Five year summary of heritage assets transactions** ||**2024**|**2023**|**2022**|**2021**|**2020**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 34 of 52 **Section D Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Listed**
**investments**|**Cash & cash**
**equivalents**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||39,870|-|-|-|-|**39,870**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||1,904|-|-|-|-|**1,904**| ||**41,774**|**-**|**-**|**-**|**-**|**41,774**| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** ## **Analysis of investments** |
**Investment properties**
**Grand total (Fair value at year end+Cost less impairment)**
**Cash & cash equivalents**
**Listed investments**
**Social investments**
**Other investments**
**Total**|**Fair value at**
**year end**|**Cost less**
**impairment**| |---|---|---| ||**£**|**£**| ||41,774|-| ||-|-| ||-|-| ||-|-| ||-|-| ||**41,774**|**-**| ||**41,774**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 35 of 52 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(iv) Explain any contractual obligations for the**
**purchase, construction or development of**
**investment property or for repairs, maintenance or**
**enhancements**
**(ii) Name or independent valuer, if applicable, and**
**relevant qualifications**
**(iii) Provide details of any restrictions on the ability**
**to realise investment property or on the remittance of**
**income or disposal proceeds**
**(i) Explain the methods and significant assumptions**
**in determining the fair value of investment property**
**held by the charity**|**_N/A_**
| |---|---| ||**_N/A_**| ||
**_N/A_**| ||**_N/A_**| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**17.5 Guarantees**
**Please provide details and amount of**
**any guarantee made to or on behalf of**
**a third party**
**Name of the entity or entities**
**benefitting from those guarantees**
**Please explain how the guarantee**
**furthers the charity's aims**
**Total**||**This year**|**Last year**| |---|---|---|---| |||**£**|**£**| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**-**|**-**| ||**Thisyear**||**Lastyear**| ||
**_N/A_**||**_N/A_**| ||**_N/A_**||**_N/A_**| ||**_N/A_**||**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 36 of 52 ## **17.6 Concessionary loans** |**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_ ).**
**Amounts receivable within 1 year**
**For all investments measured at fair value, the basis**
**for determining the value, including any assumptions**
**applied when using a valuation technique.**
**17.7 Additional information**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the financial**
**asset pledged as security and the terms and**
**conditions relating to its pledge.**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have been**
**committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Please provide information about the significance of**
**investments to the charity's financial position or**
**performance eg. terms and conditions of loans or the**
**use of hedging to manage financial risk.**
**Amounts receivable after more than 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||**-**
|**-**| |||||| ||**_Description_**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||**-**
|**-**| |||||| ||**This year**||**Last year**|| ||**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| |||||| ||**Thisyear**||**Lastyear**|| ||
**_N/A_**||**_N/A_**|| ||
**_N/A_**||**_N/A_**|| ||**_N/A_**||**_N/A_**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 37 of 52 **Section D Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
5,498
-
-
-
**_Added in period_**
-
899
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**6,397**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Total this year**
**-**
**6,397**
**-**
**-**
**-**
**_Total previous year_**
**-**
**5,498**
**-**
**-**
**-**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**Thisyear**
**Lastyear**
**_N/A_**
**_N/A_**
**£**
**£**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|5,498|-|-|-| ||-|899|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**6,397**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||**-**|**6,397**|**-**|**-**|**-**| ||**-**|**5,498**|**-**|**-**|**-**| ||||||| |||**Thisyear**||**Lastyear**|| |||**£**||**£**|| |||**_N/A_**||**_N/A_**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 38 of 52 **Section D Notes to the accounts (co** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||24,805|22,655| ||23,590|14,159| ||-|-| ||**48,395**
|**36,814**| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||**-**
|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 39 of 52 **Section D Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within one year**|**Amounts falling due within one year**|**Amounts falling due within one year**|**Amounts falling due within one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|20|-|-| ||4,623|5,436|-|-| ||-|-|-|-| ||17,023|11,444|-|-| ||2,632|3,314|-|-| ||-|-|-|-| ||**24,278**|**20,214**|**-**|**-**| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||**-**|**-**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 40 of 52 **Section D Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** **----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
Balance at the end of the reporting period - -
**----- End of picture text -----**
## **21.2 Please provide:** - **This year Last year** - **- a brief description of any obligations on the balance sheet and the expected amount and timing of** _**N/A N/A**_ **resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and** _**N/A N/A**_ **- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for** _**N/A N/A**_ **that expected reimbursement.** **This year Last year 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and** _**N/A N/A**_ **details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of** _**N/A N/A**_ **any amounts designated and the likely timing of that expenditure.** RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 41 of 52 **Section D Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the significance**
**of financial instruments (eg. debtors, creditors,**
**investments etc) to the charity's financial position or**
**performance, for example, the terms and conditions of**
**loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a**
**form of security, the carrying amount of the financial**
**assets pledged as security and the terms and**
**conitions related to its pledge should be given here.**|**This year**|**Last year**| |---|---|---| ||
**_N/A_**|**_N/A_**| |||| ||**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 42 of 52 **Section D Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**
**£**| |---|---| |Permanent Endowment (CL) to the RAF Central Fund: to
return original working capital if unit ever closes.|**11,713**| ||| ||| ||| ## **Last Year** |**Last Year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**
**£**| |Permanent Endowment (CL) to the RAF Central Fund: to
return original working capital if unit ever closes.|**11,713**| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** |**Description of item**|**Estimate of financial effect**
**£**| |---|---| |**_N/A_**|| ||| ||| ||| ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** |**Explain any uncertainties relating to the amount or**
**timing of settlement; and the possibilty of any**
**reimbursement**
**Where it is not practical to make one or more of these**
**disclosures, please state this fact**|**This year**|**Last year**| |---|---|---| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 43 of 52 **Section D Notes to the accounts (cont)** |**Note 24 Cash at bank and in hand**
Cash Floats
Other
Cash at bank
**Total**
Short term cash investments (less than 3 months maturity date)
Short term deposits||| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||34,968|31,452| ||10,273|(586)| ||500|550| ||-|-| ||**45,741**|**31,416**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 44 of 52 ## **Section D Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** |**Note 25 Fair value of assets and liabilities**||| |---|---|---| |**25.1 Please provide details of the charity's exposure to**
**credit risk (the risk of incurring a loss due to a debtor not**
**paying what is owed) , liquidity risk (the risk of not being able**
**to meet short term financial demands) and market risk (the**
**risk that the value of an investment will fall due to changes in**
**the market) arising from financial instruments to which the**
**charity is exposed at the end of the reporting period and**
**explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair**
**value of basic financial instruments (debtors, creditors,**
**investments (see section 11, FRS 102 SORP)) measured at**
**fair value through the SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|| ||

**_N/A_**|**_N/A_**| |||| ||**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 45 of 52 **Section D Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ |**_end of the reporting period but before the accounts are_**
**_arose after the end of the reporting period._**|**_authorised which relate to conditions that_**|**_authorised which relate to conditions that_**| |---|---|---| |**The nature of the event**
**Provide an estimate of the financial effect of the event**
**or a statement that such an estimate cannot be made**|**Thisyear**
**Lastyear**|| ||**_N/A_**|**_N/A_**| |||| ||**_N/A_**|**_N/A_**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 46 of 52 **Section D Notes to the accounts** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Contingent Liability|PE|Central Fundingfrom RAF Command|11,713|-|-|-|-|**11,713**| |Unrestricted Funds|UR|General funds from dayto dayoperations|161,643|264,771|(246,215)|-|1,904|**182,100**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| |**_Other funds_**|**N/A**|**N/A**|-|-|-|-|-|**-**| |**Total Funds**|||**173,356**|**264,771**|**(246,215)**|**-**|**1,904**|**193,813**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 47 of 52 **Section D Notes to the accounts** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Contingent Liability|PE|Central Fundingfrom RAF Command|11,713|-|-|-|-|**11,713**| |Unrestricted Funds|UR|General funds from dayto dayoperations|170,877|230,841|(239,130)|-|(945)|**161,643**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| |**_Other funds_**|**N/A**|**N/A**|-|-|-|-|-|**-**| |**Total Funds**|||**182,590**|**230,841**|**(239,130)**|**-**|**(945)**|**173,356**| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 48 of 52 **Section D Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds|**_None_**|| |Between endowment and
restricted funds|**_None_**|| |Between endowment and
unrestricted funds|**_None_**|| |||| ## **27.4 Designated funds** |**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |**_N/A_**|**_N/A_**|**_N/A_**| |||| |||| |||| |||| |||| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 49 of 52 ## **Section D Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---|---| |||**This year**|||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/**
**ex gratia**|**Other**|**TOTAL**|**TOTAL**| |||**£**|**£**|
**£**|**£**|**£**|**£**| |**Grp Capt P O'Grady**||**-**|**-**|**-**|**-**|**-**|**-**| |||||||**-**|**-**| |||||||**-**|**-**| |||||||**-**|**-**| |**_Please give details of why remuneration or other employment_**
**_benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**|||||||| |||**N/A**|||||| |||**N/A**|||||| ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**TRUE**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|**-**|**-**| |**Subsistence**|**-**|**-**| |**Accommodation**|**-**|**-**| |**Other (please specify):**|**-**|**-**| ||**-**|**-**| |**TOTAL**|**-**|**-**| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|**Nil**|| ||**Nil**|| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 50 of 52 ## **Section D Notes to the accounts (cont)** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**_box provided._**|**_box provided._**|**_box provided._**||||||| |---|---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting**|||**period (True or False)**|||**TRUE**||| |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision**
**for bad**
**debts at**
**period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
**This Year**
**Total**|**Last Year**
**Total**| |**N/A**|||**£**|**£**|**£**|**£**|**£**|**£**| |**N/A**|||||||**-**|**-**| |**N/A**|||||||**-**|**-**| |**N/A**|||||||**-**|**-**| |**N/A**|||||||**-**|**-**| |**_In relation to the transactions above, please provide the terms_**
**_and conditions, including any security and the nature of any_**
**_payment (consideration) to be provided in settlement._**
**_For any related party, please provide details of any_**
**_guarantees given or received._**||||||||| ||||**_N/A_**|||||| |||||||||| ||||**_N/A_**|||||| RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 51 of 52 **Section D Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** **This Year** ## **Last Year** RAF Coningsby Warrant Officers' and Sergeants' Mess Year Ending 31 May 2024 Page 52 of 52 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the Managing**
**Trustee of**|RAF CONINGSBY OFFICERS’ MESS||| |---|---|---|---| ||||| |**On accounts for the year**|31STMay 2024|**Charity no**|1137559| |**ended**||**(if any)**|| ||||| |**Set out on pages**|CC17A & TAR||| I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”). **Responsibilities and** As the charity's Managing Trustee, you are responsible for the preparation **basis of report** 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’s 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. **Independent** ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ **examiner's statement** ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~ I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ( ~~other than that disclosed in Section B below *)~~ 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than 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:**|Electronically signed|**Date:**|13.11.2024| |---|---|---|---| ||||| |**Name:**|HOWARD NEIL SANDERSON||| ||||| |**Relevant professional**|FCIE||| |**qualification(s) or body**|||| 1 **Oct 2018** **IER** ## **(if any):** **Address:** ACCOUNTANCY COMPLIANCE SOLUTIONS (UK) LIMITED 1 ENDCLIFFE AVENUE, SCUNTHORPE, NORTH WARRANT , DN17 2RB ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**