Statement of Financlal Actlvltles as al
28-Feb-2023
Headquarters Land Forces
B702 ASU Offs M888
Unr8slrictedl
General Purp05el
Designaled Funds
Restricted
Funds
Endowment
Funts
Total Funds
Previous
Period Total
Funds
Voluntary Income
0.00
0.00
Activities for Generating Funds
139.72
139.72
210.41
Investment Income
483.65
463.65
82.82
Income Flesource8 Ircmn
Charitable Activlties
101.220.IXI
6.615.50
107,835.50
71,050.99
Other Incoming Resources
0.00
Total In¢omlng Resources
101.823.37
6.615.50
108,438.87
71,344.22
Investment Management Costs
Costs of Generating Funds
-260.00
-100.00
Charitable Activrties
84259.43
24.188.69
108,448.12
53,217.47
Governance Co818
1,810.04
1.810.04
1,843.81
Grants and Donatlons
1.535.00
1,535.00
1,833.93
Other Cos18
9,852.32
9,852.32
15,248.50
Total Re*ource8 EX￿Thd•d
Not IncomlnWOutgolng
Re8our¢o8 Before Tran8forn
97.196.79
24,188.69
121,385.48
72,043.71
4,626.58 -17.573.19
-12,946.61
-699.49
Gross Iransfers be￿een funds
liniernal Iransfersl
Net Incomlng Re80urceg
before Holdlng G•lns and
3,￿7.70
.3.966.50
-58.80
8￿.28
-21.639.69
-13,005.41
-699.49
Gains on rovalualion of the
Charitys fixed assets
Unrealised Gains on investments
Unrealised Losses on investments
Net Movement In Funds
Total funds brought forward
from prevlous year
Totsl funds carrled forward
WA
WA
0.00
WA
WA
0.00
8,534.28
-21.$39.69
-13.005.41
-699.49
137.820.02
83,057.49
220.877.51
146,354.
61.517.
207,872.10

Paxtoll+
Balance Sheet- Febrnary 2023
Pagel of2
Printsd: 06103n023
B702 ASU Offrs Me
Army H￿dquarterS
February 2023
Balance
FixedA%8ets
32.503.41 Ftrrty- Capitsl
30,632.90
32,503.41 To¢al Fixed Assets
30,632.90
Current Assets
179,052.84 Current bank account
0.00 CB 95 Day Accouni (16455008)
6.335.77 D¢btor5
3.017.49 Siock
0.00 Siock. Presentstion Prints
188,406.10 Totsl Curr¢nt Assets
166,684.94
6.682.35
3.900.28
177,267.57
220,909.51 Total Assets
207.91)0.47
32.00 Creditors
0.00 VAT control .
0.00 VAT payable
28.37
132.(KJ) T(Aal Li4bilities
(28.37)
220.877.51 Totsl A&s¢ts Minus Liabilities
207.872.10
Tctsl Funds
83.057.49
otal Restricted Funds
Totsl Endowment Funts
O.¢N) Totsl Design*ed Funds
137,820.02
umulat¢d Trnding & GPF
61,517.80
146,354.30
220,877.
Tothl Funds
207,87? 1

Paxton+
Balance Sheet- Febrnary 2023
Page2 of2
Printed: 0610312023
B702 ASU Offrs Me
Army Headquarters
End of last
ance
Analysis
Designated Funds
0.00
Restrided Funds
55.968.42 Eni¢ffaiNnents
0.￿) Silver Fund
23.122.57 Mess Improvements
3.966.50 DireciorateDinnerNight Subsidy
32.612.r2
28.905.08
83,057.49
61,517.80
EndowTrent Funds
o.
0.00
Tradin8 and Gen¢rnl PUrF￿ Fur
(296.59) Trading surplus
0.[￿ Non Primary Purpose trading sury>lus
(2226.73) Gen¢rdl Purpose Fund surplu5
(166.86)
8,701.14
(2.523.32) Trading & GPF sU￿lUS
140,343.34 Balance at l&si balance sheet
8.534.28
137,820.02
137,820.02 AcCumul￿ed Tradin8 & GPF
146,354.30
220,877.51 Grand tothl
207,872.10
sign￿Ure of AIC Holder/Fund Mana8¢r
Date
Signature
in8 Thts*¢

INotes to the Accounts (Paras 2 to 12 Are to be completed by all funds whlch have a gross income of
£IOOK or over and those funds already registered with the Charlty Regulgtor, all other funds are to
complete Paras 6 and 7 and the declaratiolls at Para 12):
Princi
Accountin
Policies
Accountin
Convention. The financial statements are prepared under the historical c05t
convention ag m￿lfied by the inclusion of investments al markei V￿￿e and in accordance with
applicable accounting standards. In preparing the fuwicial siatements the charity follows best
practice as set oul in the Statement of RecoTnTnended Practice 'Accounting and Reporting by
Charities, (SORP) 21X)5
hit .'Ilwww.charit
commission.
ov.uklinv&%ti
allo￿51%01
0Sdocs.a
in
ources. Income is recognised in the period in which the chariiy is entitled io
receipt, and the amount can be measured with rea50nablc ccrtainty. Granls from other agenctes
including donations and other income from activities are in funhcrance of the charity's objects and
are part of thc gcneral funds of the Charity. A restricted fund is only recognised where this is an
agreed and explicit condition of the grant or donor.
Intan
ible Income. Due to the clo%e collaborative relationship and the manner in which the
charily's activilies compliment those of the Arniy. intangible income, reflected in time and use of
premises is nol quantifiable or measurable and so is not recognised in the accounts.
Resources Ex
ded and B&8is of Allocation of Costs. Expenditure is included when
incurred or exceptionally where a commitment is made which requires an accrual when payment is
to be made in the subsequent accountin8 period. Similarly. where prepayments are made in
recognition of commitments falling due in a subsequent accouniing period. the appropriale credit is
entered in the accounts and reversed the following year. Granis payable are included in the SOFA
when approved by the Managing Trusiee. Expenditure is recognised in the period in which il is
incurred. The majorily of costs are directly attributable to specific activities. Irrecoverable VAT is
charged to the activity for which it w&% incurred.
Governance Costs. Governance costs are the costs of professional advice, holding trustee
meetings or committee meetings &ssociaied with decision making, any fee for audil or independent
examination and any fee incurred in the preparation. statutory filing, printin8 or copying of the
annual report and accounts.
italisation and De
reciaiion o
ible Fixed Assets. All asseLs having a purchase value
of more than £5(X) are capilali%ed. The cost of tangible fixed assets are written off by equal annual
inslalments over their expected useful lives using the following method5 of deprecialion..
Furniture. fixtures and equipment
Moior vehicles
Straighi Linc over a periixj of 2- 10 years.
Slraight Lin¢ over a peri(xl of 2- 10 years.
Asscts with a life of more than one year but with a purchase value of below £5(K) are included within
the inventory bui the cost is WTitten off in the year it is incurred and is not depreciaied over the u,seful
life of the asset. Where the a&8et is depreciated ovcr a peri(Kl of more than 10 years, details of the
item and peri(Kl are to be provided following the notes on page 9.
Fixed Assei Investment%. Fixed asset investments are included at market value at the balance
sheet dale. Any gain or loss on revaluation is shown in the Staiement of Financial Activities
(SOFA).

Stocks. Purchased stocks are valued at the lower cost or net realisable value making due
allowance for any obsolete or slow-moving items.
Funds Accountin . Funds held by the charity are:
(i)
General
sejunrestricted IDesi
ated Funds. These are funds that can bc uscd in
accordance with the charitable objects at the discretion of the Managing Trus(ee. Dosignated
funds are unrestricted funds which have been allocate(Vearmarked for a particular purpose by
the Managing Trustee and are to be declared in the Managing Tn￿le¢S comments in
accordance with Para 12 to these notes slating what they are intended to be used for and
when.
(2)
EndoNvmeni Funds. Endowment funds are those investments and other gifts accepted
by the unit. the capital sum or property being held in perpeluity and the income ollly being
available for charitable use.
(3)
Restricted Funds. Th¢se ate funds that can only be used for particular resiricied
purpos&s within the objccts of the charily. R&striciions arise when specified by the donor or
when funds are Taised for particular restricied purposel>. Further explanation of the nature
and purpose of each fund 15 lo be includ¢d in ihe notes io thc accounts.
Herita
c Assets. In the cour8e of the unit's hislory. the ¢harity may have acquired gifts.
metnorabilia. regalia. silverware. antiques and other historical artefacts in the course of distinguished
military service in service of the Crown. The value of th&se pieces i.s in large part derived from their
close a.550ciation with Regimental history which precludes the use of conventional valuation
technique8 being applied. Whilst the objects of the charity do not specifically include preservation
and con.%ervation. the pieces repre*nt an essenlial element of celebrating the unil's history and foster
esprit-de-corp8. Consequently the Managing Trustee considers the charity to hold heriiage assets
both for functional use and as an elemenl of nalional history on behalf of the nation. Heritage assets
acquired prior lo l Apr 06 are thcTefote not capitaliscd on the balance sheet but a description of those
assets is disclosed a% Pdrt of the note5 lo the accounts. Heritage assets acquircd afier l Apr 06 where
the purchase price is known and which exceed £5(X).(X) are included in the balance sheet at
acquisiiion value bul are not depreciaied.
Other Costs. Other costs are those costs noi incurrcd in the undertaking of charitablc activity
in furtherance of the objects of the charity. i.e. the provision of facilities. recreational programmc8 or
activities in furtherance of militsry efficiency. They are also COSLS incurred in the making of grants
and donations. in the cosls of gcnerating funds, i.e. the costs incurred in trading or fundraisxng
undertaken by the charity, or in governance costs.

Grants Made. (if total grants are over 5% of the charity's total expenditure).
The charity made the following gran￿dOnations.
Giants to institutions
Name of institutions
Totsl number of
rdnts
iven
Total amount of
rants
aid
NONE
Total
ants to institutions
Grants to individuals
PurEK)se
Total number of
rants
iven
Total amounl of
raiits aid
NONE
Total
Rela￿1 Party Transactions & Remuneration and ExpenK8
Whilst the Charity h&8 a close working relatiO￿shIP with the Arniy, there are no transactioThs with the Arniy
which require dI￿10SUre under SORP 21K15. The only transactions made by the charity in favour of the unit
ate wholly attributable lo the charitable activiiies of furthering military efficiency. The Managing Trustee is
an officer or equivalent and fulfils the role &$ inLsiee in accordance with the applicable laws and regulations.
No exp¢n.8&s have been paid to the tru.siee. In the eveni that expenses have been paid io the truslee these are
disclo8ed under the Managing Trustee's comments.
Analysis of Capital Property
Fixtures,
fittings &
equipment
Motor
vehicles
Total
Balance blf
Purch&ses
Sales & WIOS
reciation
Balance clf
£32,503.41
£o.(x)
£32.503.41
£ 1.870.51
£30,632.90
£ 1.870.51
£30.632.

Total Value of Investments by Category
Value £
in
value
market value
atbe
innin
Add additions to investments at cost (investments
Less dis
)sals ai ca
in
value
investrnenLs sold
Addl(deduct) net gainJ(loss) on revaluation (gainn05s at end of
accountin
eriodlaudit)
in
value (market value
urchased
NONE
at end of
Breakdown of Market Values at
Y&qr End
GPFI
unreStric￿d
Valuc £
NONE
Restrided
Endowment
Total
value
Value £
Income
durin
Value £
ear
Value £
Value £
Investment propertics
Investments listed on a recognised
stock exchan
Investment8 held in unit trusts or other
collective investmenl schemes
Investment% in sub%idiary or conneded
undertakin
.4 and com
anies
Securities not listed on a recognised
Stock Exchan
Cash held as part of the inveslment
ortfolio
Other investments
Total
List of Debtors
Debtor
A ed Debtors
Date of Debt
Debtors over 3 tnonths old
Amount
£6.682.35
Total
£6 682.35
List of Creditors
Creditor
A ed me.ss Creditors
Date of Credil
Over 3 Months
Amouni
£28.37
Total
£28.37

Paid Em
This
ear£
Gross wa
er'5 National Insurance
Pension Contributions aid
aid
NONE
Totsl staff costs
Give the number of employees who were engaged in each of the followin
This
activities..
Last
Costs of
eneratin
Charitable activities
Other
funds
NONE
Totsl
No individual employee received a salary of over £frfKKX).(X)
Governance Costs
This
NONE
Audit or inde
ndent examination fee
io.
Reslricled￿ d
Fun
Give details of the movcmcnLs of thc individual funds Summ￿Sed in the reslricted and endowment column
of the Sialement% of Financial Activilies {SOFA).
Fund Name
Fund B
I￿ornIng
(higoing
Resources for
ri(Kl
Transfers
Tran5fcr5
Ga]'n$
Fund Bal CIF
IN
OLfT
Losses
Entertainmcnls
Mess Im
rovemeThts
Dir. Dinner Ni
ht
£55.968.42
£23.122.57
£3.966.50
£O.(M)
£6.615.50
£o.Thi
-£23.355.70
.£832.99
o.
£32.612.72
£28.905,08
£o.(x)
O.(K)
o.
.£3.966.50
Tolals
615.50
£61517.80

A brief explanation as to the nature and purEKJse of the tharity's Restricied Funds is lo be provided.
Name of Restricted Fund
Pury)ose of fLmd
To &ssist with functions during the year.
Entertainments
Mes5 Improvements
To provide ftxtures. fittings & re-decoTaiion of rooms where required to
enhance the a
earance of the mess.
Directoraie Dinner Ni
ht. Clo%ed durin
Dir Dinner Ni
22123. Balance moved to GPF
Herita
Heritage assets that are owned by the charity bul purchasedlacquired prior to l Apr 06 are not included in
the charily's capital property v￿ue{sCe note l.j). A lislldescriplion of these assets is below..
12.
Declarations
All of the charity's commitments are provided for in the accounts.
No guarantees have been given lo third parties.
The charity has not received any loans that are outstanding at the year-end and secured on assets.
The charity has not granted any loans to inslitutions or companies conneaed with the charity.
The charity did not make any ex-gratia payments during the year.
Sufficient resources are held in an appropriate forn) to enable each fund to be applied in accordance with the
restrictions imposed.
The financial activities. assets and liabiliti￿ of all the tharity's branches or sections have been included.
The Irnstees have not changed th¢ year end dale or the length of the charity's financial year.
The charity has no designaied fund8 (if there are dasignat¢d funds the reason for designation and when each
designated fund is iniended to be u.sed by is to be .stated in the Managing Trustee rcport).
All the charity's operations are continuing operations and there were no operations discontinued or acquired
during the year.
No funds (unrestricted. designatrd, restricted or endowment) are in deficil at the balance sheet date.
The charity has no iniangible assets.
There were no inter-fund loans outstanding at the balance sheet date.

None of the charity's functional fixed assets have been re-valued during the year and the charity does not
have a policy of revaluation of these assets.
The charity has no subsidiary companie5.
The charity no material fixed assets which have not been capitslised and included in the balance sheet.
All investments held are investment &ssets in the UK unless otherwise stated.
Note: Where any of the declarations are not corrcct they are to be crossed out and details provided in the
Managing Trusiees comments.

Additional comments:
The Me&8 accounts are actioned through the contractor's accounts and transferred monthly on the
Income and Expenditure {I&E).
Mess expenditure has exceeded mess income by £12.946.61. The cosi of go(xt8 and 8ervice8 to the m&ss
have continued to increase. Entertainmeni subscriptions remain suspended for this FIY. It will be voted on at
the next AGM whether to reinstate Entertainmeni subscriptions. The Mess has held a Summer and Winter
Ball thi5 year as well as some smaller annual functions such as Oktoberfest, various branch dinner nights
and dine outs. The Mess has also supported the livers in by organising quiz and event evenings. These
events and functions have contributed to the higher level of expenditure. Ag¢d debtors have increased
considerably this period and work is under way to reduce these.
Military and Civilian Subs: £79,462.87. received for 22123 peri￿. This is an increase of £19.235.34 from
the previous year. This is due to an Incre￿ in the daily subscription charge. p￿-cOV1d rates were
reintroduced in the latter part of the lasi FIY making the 22123 period the firsi full year where an increased
subscription charge was collected.
Restrlcted Funds:
The Directorate Function% Fund had a balance of £3966.50. The fund had been dom)ant for Several years
and it wat> Voted on at the AGM in March 22 that the money would be returned to GPF. This w&$ actioned
during thi.s Fly.
Property:
Property depreciation been calculated for this period. No capital property has been purchased in this
period and no property h&s been wriiten off. A new property member was appoinled during this per20d and
due lo the signilicanl amounL of property thal the MG88 holds the inlemal property check is being conducted
gradually.
The Mess requires a Property re-valuation. to ensure thai adequaie insurance is in place.
An inde￿ndent Audit Property Check will need io be undertaken as soon as the inlernal check has
been completed.
Mess Aged Debtors over 3 months - the figure is curren(ly £6.682.35. This is a significani increase on last
years aged debtors. The increase is du¢ lo incorrecl charges by the conlraclor, failed altempts lo recover
outstanding amounts, contractor staffing changes and direct debit set up issues. Mess debi% dre a ¢onsi.%tent
challenge that the Me55 Secreiary and Mess Treasurer face every month. They are attempting lo recoup the
outstanding amounts and work is under way. in collaboration with th¢ contractor, to reduce the amassed
debt.
The 'less than. three-month mess bi115 are collected through the Mess AccountanL The Mess Accountant
encourages mess fflember5 to use Direct Debit &5 the method of payment lo reduce the nuniber of debtors
being transf¢rr¢d at the three-monih ￿]nt. There have been issu&s surrounding the ,setting up of direct debit
paymcnts duc to stsffing issues and this has resulted. in parL to the higher aged debt balance.
Aged Creditors over 3 months- the figure is currently £28.37. There has been no movement on this
over the last year and atteTnpts to contact the creditors have been U￿SUCcesSfUl. During the next Fly il will be
decided whether this a￿oUnt should be reiurned to GPF

Signature
Name Lt Col B Hardwick
Date:
Fund Manager (Regimental
Accountant Scheme)
io

Mangging Trustee's Annual Report and Comments:
Unit
Arn] Head uarters Andoversu
rt Unit
Address
Marlborou
Lines Andover SPI18HJ
Charity name and Charity CommissionlRegulator registered number:_ 1150189
Fund Nam¢:.Arn]y Headquarters. Officers, Mess
Description of the charity's In￿ts
This should include:
Details. including date if known of the charity's governing d￿lment {e.8. trust deed, will.
constitution etc): and
A brief explanation of the charity's objects.
Where applicable. you may choose to give details of any specific investment powers of the charity.
Governin8 Document
(e.g. Trust Deed.
Con%titution
Constitution dated 23110112.
ObjecLs of the Charity
The promotion of efficiency of the Amied Forces of the Crown by the
provision and support of lacilities and aciivilies for the efficiency and well-
bein
of service
rsonnel.
Explain briefly how In￿leeS are elected or appointed and details of any induction and trusiee training
attended.
Trustee selection
methi)d
As laid down in Service Fund Regulations (Chapter 8)
Managing Trustee- Head of Logistics (Am]y)
Fund Mana
er- Commandin
Officer Andover Su
rt Unit
Trustee induction and
training
Inlernal Briefing
li

Explain about what the charity is trying to do and how it is goillg about it. You are only required to provide
a brief SUMM￿ of the main activities and achievements of the chariiy during the y&qr in relation to its
objects.
Summary of main
activities in ￿latiOn to
the Charit
's ob ecis
Summary of main
achievements of the
Charity during the
The Mess has provided the annual Summer and Winter Ball this year and
various smaller Branch Dinner Night functions and themed events.
The provision of Mess and social facilities through the collection of
subscriplions.
Provide a brief review of the fmancial position of the tharity. This should include the principal iypes of
income.
Financial Review
The principal types of income are from mess subscriptions. Entertainment
8ubscriplions are still suspended. Annual mess subscriptions for military and
civilian combined are usually +£80,(MX).(K). Entertainment subscriptions are
usually +£25.(KK).(X)
The Managing TTU.8tee should give in their r¢￿t a description of the following w)licies:
For the selection of Inv￿Lments for the charity.
For detern]ining the level of income reserves held, stating and explaining the level of reserv¢8
held.
Where grants are made by the charity. the selection of individuals and institutions who are to
receive grants out of the assets of the charity.
Financial reserves
policy
As laid down in Service Fund Regulations (Chapter 2)
Investments s¢lection
policy and
perfornianc¢ of those
investments.
As laid down in Service Fund Regulations (Chapter 8)
Provide the name of all trns1ee￿the Managing Trustee(5) during the report year.
Managing Trustee's
nameltrustees. names
Head Logistics IArniy)- Brig Ewart-Brookes.
Head Equipment (Arniy)- Brig Prosser
Serious Incidents
None
12

Serious tncidents
None
Public Benefit
Statement
This fund provides public benefii by &ssisling service personnel to more
effectively perfonn their roles within the Armed Forces of the Crown. It does
this by providing and supporting mess facilities and social activities. This
assistance enables service personnel to face the ch￿]engeS and danger
associated with military service by developing and maintaining COV
teamwork; skills; fitness: confidence. charncter. SPiTIt and attitude" and
morale. As a result th¢ fund promotes the t￿]ciencY of the Arn]ed Forces of
the Crown by enhancing the Briti%h ArTny's capability to undertake the roles
demanded of il including the defence of the Unilcd Kingdom and its interests.
(I confm that I have paid due regard to the Charity Commission of England
and Wales's guidance on public benefit when deciding what aclivilies the
charit should undertakc.
13

Additional comments - include any declarations whith were not correct at pages 7 & 8:
The Mess has provid￿ a variety of functions this year which have benefited Mess members. The
annual Summer and Winter Ball have taken place and smaller functions such as branch ditwer nights,
dine outs and themed event evenings. Mess incom¢ h&s been obtained through monthly
subscriplion5. The annual income from subscription clwges has increased due to the rein.%talement of
the pre-covid rate. Entertainment Subscriptions are still S￿Spended and this will be reviewed in the
next F/Y in line with the forecasted number of fijnctions the Mess will provide.
Expenditure has increased from the previou5 period and this has been due lo the reintroduction of the
functions.
Internal transfers - voted ai General Mcss Meetings:
An internal transfer was voied across at the AGM in March 22 to move the Directorate Dinner Night
baL2nce back into GPF. This was due to the fund bell￿ dormant for scvcral years. The balance was
voted from GPF in 2016.
The aged Mess debi,5 are currently £6,682.35. This number is extremely high. Attempis are being
made to reduce the debt and consolidate a procels. with the contractor, to recover debt bcfore the
three-month stage.
Mess members who exceed 3 months of aged debi are reminded of their debt by the Treasurer
requcsling the aPPTopriaie debi be settled. If the Debt 18 not settled by the end of the following
accounting month. thc Mess Member should be invited to provide reasons for non-payment to the
PMC.
When joining Headquarters. Mess Members arc continually encouraged to pay their Mess bills by
the default setting. Direct Debil. Some direct debits have not been set up correctly thi5 year by the
contractor and this h&$ resulted in the higher mess debis.
Ikr￿
en￿￿,.5 1)'i*k gc¥KkO +0
Qn
Signalure
Name Bri
Date:
414113
Appointment Mana
in
Trustee
14

Internal Auditor'FJAudit Board Report
I have examined th¢ books of account and records from which the final account5 were Prepared and
have obtained all the information and explanations that were necessary for the PUTP05e of my internal audit.
I certify that end of period checks have been conducted in accordance with Servicc Funds Regulations.
Subject to the observations given below I am satisfied that proper books of account have been kept and
that the final accounts give a true and fair view of the results of transactions over the period and of the state
of the Fund's affairs &$ at the date of the balance sheet. Subject also lo my observations l am satisfied that
cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that
adequaie insurance exists.
I have stamped and signed the original books of account and thc original records I have checked. All
vouchers relating to this account period have been canc¢lled.
I have made the following observations whilst caTrying out the intcmal audit:
Pr¢vious observations have been aciioned.
The aged debtors have increased month on month to an unsuitable level. Substantial efforts
will need to be made to recover the current debts and adopt a proc&%b whereby they do not
become unmanageable.
Capital property has been depreciat¢d for this period.
A full property check is required.
Signa
Name Ma JA Patrick
04 AVK 2U23
Date:
Appoinlment Internal Auditor
15

ComdlS02 SPS - Independent Examiner's Report on the Accoun￿ and Comments
Res
ctive Res
nsibilities of Trustees and Examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charily's Trustees consider
that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) and that an
independent examination is needed.
It is my responsibility to:
Examine th¢ accounts (Under section 43(3Xa) of the Act).
Follow the procedures laid down in the General Direciions given by the Charity
Commissioners (under section 43(7Kb) ol the Aci).
Stste whcther particular matters have come to my attention.
fIn
endeni ExamincT'S Statement
My examination w&$ carried out in accordance with General Direction5 given by the Charity
Commissioners. An examination includ&8 a review of the accounting records kepi by the charity and a
comparison of the accounts pre5enied with those records. li also includes consideration of any unusual
items or disclosurcs in the accounts, and seeking explanations from the trustees concerning any such
matters. The procedures undertaken do noi providc all thc cvidcnce that would bc required in an audit. and
conscqucntly I do not expre$8 an audit opinion on the accounts.
endent Examiner.
Slatemen
In connection with my examination. no matter has come io my attention (other than that disclosed
overleaf*):
Which gives tne rca50nable cause to believe that in any material respect the requirements:
(i)
To keep accouniing records in accordance with section 41 of the 1993 Act:
(2)
To prepare accounts which accord with the accounting records and comply with the
accounting requirements of the A(X:
have not been met.
To which. in my opinion. attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
* Delete as applicable.
16

OFFICIAL-SENSITIVE
ComdlS02 SPS- Independent Examiner's Report on the Accounts, and Comments
isclosure
ction (Only to be completed rf the examiner needs to highlight material
problernsldiscrepancies)
Glve here briel details of any ilems that examiner ￿she$ to disclose
md/S02
PS Comments- Andov
r S UnitAnn HQ Office
'Mes
1. 1 have examined the AB 397 balances and ccrtnpared them wfth the AF N1514 balances to
ensure they agree.
2. The operation and structure of the Chanty is underst(￿.
3. In the compilation of this Rekxjrt. I have referred to the unifs annual G1 A Report.
4. 1 have examined the PAXTOWAB 397 balances at the end of the Audit Period.
5. During the unit's annual assurance visit an apprwiate level of sampling was conducted on all
accounting records and subsidiary bwks.
6. The Final Accounts, and G1A report. have revealed no unusual items, unexpected fluctuations
or inconsistencies. The assets and liabilities are consistent ￿th the type of activities thal the
charity operates.
7. The Fund operates on the accrual's basis confomiing with $.42{1).
8. The accounting policies are consisterrt in application and appropriate to the activilles of the
Charity.
9. Ther8 has been no event that has had an a¢fverse impact on the worth of the charity
subs8quent to this Report. No Restricted Funds are Overspent.
10. This check is not applicable to this Fund.
11. Nothing further to reFK)rt.
12. There has been no deliberate act of misconduct in the administratTron of the charty.
No further commenls
Independent Examinerfs
Signature
Name M
Date:
27
ApF)ointment S02 SPS HQ SE
OFFICIAL-SENSITIVE