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← Council For Cadet Rifle Shooting

2023-12-31-accounts

COUNCIL FOR CADET RIFLE SHOOTING

(A Charitable Incorporated Organisation - registered charity number 1151650)

BOARD OF TRUSTEES

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

COUNCIL FOR CADET RIFLE SHOOTING (CCRS)

A Charitable Incorporated Organisation (Registered Charity No. 1151650)

THE TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 INCLUDING THE FFENNELL CADET RIFLE SHOOTING TRUST FUND (3011068)

LEGAL AND ADMINISTRATIVE INFORMATION

  1. CCRS was formed in 1969 through the amalgamation of various associations and committees to serve the (rifle) shooting interests of the MoD-sponsored cadet youth organisations: the Combined Cadet Force (CCF), the Sea Cadet Corps (SCC), the Volunteer Cadet Corps (VCC), the Army Cadet Force (ACF) and the Air Training Corps (ATC). It was registered in 1982 as an unincorporated charity, number 284838, and became a Charitable Incorporated Organisation (CIO) on 15 April 2013. On 31 December 2013 the CIO received all the property assets, undertaking and staff of the unincorporated CCRS, which was subsequently removed from the Register of Charities.

  2. CCRS's governing document is its Constitution adopted on 4 March 2013 and amended on 5 March 2018. The Ffennell Cadet Rifle Shooting Trust Fund (3011068) came under the control of the unincorporated CCRS under a Charity Commission Scheme on 2 October 2002 that was amended from 28 December 2013 with the Fund transferred to CCRS as a CIO. CCRS is based at Derby Lodge, Bisley Camp, Brookwood, Woking, Surrey GU24 0NY.

  3. Appointments within CCRS are:

a. Principal officers:
Chairman Brigadier MP Lowe MBE
Treasurer Mr C Rivett-Carnac
b. Trustees: Principal officers plus:
Commander N Benstead RN
Wing Commander G Campbell OBE DL
Brigadier MP Christie OBE
Major General IC Dale CBE
Mr WG Doe
Cadet Warrant Officer H Golaszewski
Colonel T Mills
Major JRW Postle
Lieutenant Colonel C Stewart MBE
Colonel JS Wilson OBE DL

c. Secretariat: General Secretary Brig (Ret’d) MN Pountain CBE Shooting Manager Mr D Marston Competitions Officer Ms A Morriss Administrative Officer Mrs G Ansell.

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OBJECTS, STRUCTURES AND RELATIONSHIPS

4. The objects of CCRS are:

a. To encourage proficiency in target shooting among members of the Cadet Forces and thereby prepare them to play their part in the defence of the realm in either the Regular or Auxiliary Forces of the Crown.

b. To inculcate principles of good citizenship, loyalty, discipline and a sense of responsibility amongst members of the Cadet Forces through the demands made by shooting for their teams or units.

c. To provide assistance to pupils at schools, and to others undergoing service in voluntary youth organisations, with specialist facilities and training designed to improve the physical education and development of such persons as well as the development and occupation of their minds.

  1. CCRS is governed by a board of representative trustees, and efforts continue to be made to ensure that it includes appropriate skill-sets and experience, as well as being sufficiently diverse. It has a small, permanent secretariat comprising four salaried staff, as well as various volunteer committees supported by a wide range of over one hundred adult volunteers to assist in the delivery of CCRS’s activities.

  2. CCRS’s various committees are responsible to trustees for the policies, practices and procedures governing the conduct and administration of all shooting competitions, training and representative teams. The various committees include members from all three Services to ensure that the respective requirements of the Cadet Forces are represented. Activities range from delivering competitions annually at national level in target shooting disciplines; to providing advice and liaison to the NGB and to the Cadet Forces; to providing coaching and assistance to cadets and adult volunteers; to selecting the UK’s national Under 17 Cadet Rifle Team and GB’s Under 18 Cadet Rifle Teams teams, as well as GB’s Under 19 Rifle Team on behalf of the NRA for international competitions.

  3. According to MOD Sponsored Cadet Forces Statistics as of 01 April 2023, the number of cadets (51,490) in the CCF had increased by 743 since the previous year, with the number of cadets in the Community Cadets (83,800 (+10,480 on 01 April 2022 figures) – 13,730 (+150) SCC and 470 VCC; 38,180 (+4,880) ACF and 31,420 (+5,380) ATC). The relative statistics between the CCF and the Community Cadets include the impact of the Cadet Expansion Programme (CEP), reflecting UK Government’s goals of achieving 60,000 cadets in school units by 2024 and the fact of there being more CCF units in state schools now than in independent schools. The reported proportion of females to males was 38% in CCFs (+1% from 2022) and 33% in the Community Cadets.

  4. CCRS’s work is facilitated through a formal Memorandum of Understanding (MoU) with Headquarters Army Regional Command (RC) on behalf of the Ministry of Defence (MoD) and the three Services. CCRS contributes to the 3[rd] objective (‘Promote our Prosperity’) of the MoD’s Departmental Plan through its support to sponsored Cadet Forces and the promotion of civil society, as highlighted by reference to the University of Northampton’s Institute for Social Innovation and Impact (ISII) report on the Public Benefit of Cadet Forces.

  5. The MoU between RC and CCRS has been further extended by one year and is being re-developed to reflect revised resourcing and cooperation arrangements, as well as a strengthening of safety and safeguarding policy, procedures and processes by the Cadet Forces, including Joint as well as single Service perspectives. It is not a Service Level Agreement, with all parties entering into the MoU in good faith, intending to honour their

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respective obligations. CCRS has close practical links with four of the five Cadet Forces (the Combined Cadet Force (CCF), the Sea Cadet Corps (SSC), the Army Cadet Force (ACF), and the Air Training Corps (ATC)), and has links with the Volunteer Cadet Corps (VCC) as the fifth MOD-sponsored Cadet Force.

  1. Last year’s report noted the endorsement by the Cadet Forces of CCRS’s strategic vision and plan for 2023-2027, and at its annual Advisory Committee meeting in late 2022 with senior leaders of the Cadet Forces, the Cadet Forces expressed a desire to return to pre-Covid levels of activity, while recognising resource pressures, and a CCRS events and competitions plan was developed and delivered through 2023, as detailed later in this report. Key elements included:

  2. a. Smallbore. Following a Winter Postal Competition, an Inter Services Cadet Smallbore Championship, with the Final held at The Lord Roberts Centre of the National Smallbore Rifle Association.

  3. b. Fullbore (Target Rifle). An Inter Services Cadet Rifle Meeting (ISCRM) for the Community Cadets and a CCF Schools Meeting.

  4. c. National Teams. The fielding of three national teams (fullbore) in international competition.

  5. d. Fullbore (Service Rifle). A Skill at Arms Meeting for the Community Cadets, with, for the first time, CCF teams also taking part.

Additionally, CCRS planned to deliver two additional events – an ‘all-comers’ fullbore rifle competition in May that had to be cancelled owing to range restrictions; and a national Target Sprint Competition (Air Rifle), also known as ‘Summer Biathlon’, which had to be cancelled owing to unavailability of accommodation following publication of the Grenfell Tower Report and the requirement by the RFCA to check all its accommodation.

RESPECTIVE ROLES AND RESPONSIBILITIES

  1. Respective roles and responsibilities as previously agreed in the extended MoU between RC and CCRS are assessed for 2023 in the table below. 2023 was again a turbulent year, impacted by ongoing consequences of the Covid pandemic (a predominantly younger Cadet Force), Defence resource pressures (financial and budgetary pressures, as well as range availability and training or re-training requirements for Adult Volunteers), a strengthening of safety and safeguarding risk management across all Cadet Forces, and some staff turbulence within HQ Army Cadets, as well as internally within CCRS. CCRS was delighted to welcome its new Competitions Officer, Ms Annabel Morriss, in September 2023.

  2. Respective responsibilities for each organisation are assessed in the Table below. These are mainly ‘Green’ given that stated responsibilities either were exercised, or the required mechanisms were in place for them to be exercised. Where there were any issues, or points worth highlighting, these are discussed under ‘COMMENT’.

Organisation Role Responsibility
Army HQ, RC Supported Determination and payment of funds in accordance with
appropriate rules.
COMMENT: Annual grant bid submitted by CCRS,
processed and agreed by HQ RC on behalf of the MOD,
and grant disbursed through Exostar (with CCRS being

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duly accredited and complying with the new MOD supplier portal (Exostar) processes and requirements. Monitoring CCRS’s observance of conditions. COMMENT: CCRS reports routinely to HQ Army RC and the Cadet Forces, attending, for example, RC Cadet Branch’s weekly training conference. Four meetings hosted by DComd RC at director and staff level in 2023, and three by CCRS, leading to enhanced cooperation and closer collaboration. These were particularly valuable given turnover of staff since the Covid pandemic, with corporate knowledge having been partly lost and needing a re-gain. Developing and implementing consistent procedures for sufficient and timely allocation of ranges to cadet units and prevention of short notice cancellations other than in exceptional circumstances. COMMENT: Procedures exist, albeit constrained by MOD general security considerations as CCRS has only indirect access to the MOD’s range booking system (‘Amber’). The ‘Red’ assessment reflects the impact of CCRS being ‘bumped’ off ranges again in 2023, with a commensurate impact on some planned events, owing to MoD higher priority users understandably requesting or requiring shortnotice range use or accommodation, and in one case taking over one year to resolve one issue of technical safety policy. Providing the means or arranging for all participant Cadet and CFAV details for Central Matches, competitions and events, Representative Team Matches and Training to be visible on WESTMINSTER, so CCRS can fulfil its safeguarding responsibilities. COMMENT: This responsibility requires re-definition in the next iteration of the MoU in 2023, given that RAFAC use BADER not WESTMINSTER, along with other issues as agreed between HQ RC and CCRS. CCRS was subject to a number of additional requirements resulting from revised safety and safeguarding policy changes with little or no notice. An example included the requirement to re-write a Range Safety Document for a particular event because it was not on the latest version of the template, despite the fact that all essential details had remained the same. Providing suitably qualified, experienced and current persons to deliver Defence specific tasks which CCRS is unable to meet. COMMENT: There are three aspects to this requirement from a CCRS perspective: 1) CCRS is unable to deliver its two main annual competitions (‘Cadet Bisley’ in July, and Cadet SAAM in October) without a Cadet Support Group and the requisite number of Range Staff. These were adequately provided for in 2023 (Green), but may be challenged in 2024 given increased pressure on resources.

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2) This requirement needs re-defining in the next
iteration of the MoU. Given differing single Service
requirements, Regional Command will never be
able to provide suitably qualified, experienced and
current persons to meet all Defence specific tasks.
3) Tri-Service safeguarding structures, policy and
arrangements were not sufficiently mature for
national (tri-Service) Cadet rifle team touring
internationally.
Making available sufficient and suitable rifles and
ammunition to conduct Defence specific events for cadets.
COMMENT: Routine.
1) While CCRS had no issues, some cadet units
reported issues with rifle availability and servicing.
2) Notwithstanding understandably higher priority
users for 155 grain 7.62mm ammunition, CCRS
major competitions and events for 7.62mm Target
Rifle require 155 grain ammunition. In the event,
‘Cadet Bisley’ was resourced with 144 grain
ammunition, sub-optimal for national competitions.
CCRS Supporting Deliver effective and efficient, national legislation- and
MOD regulation- compliant health and safety practices.
COMMENT: Routine. CCRS is JSP compliant, in addition
to which it has completed its own independent reviews and
HSE checks.
Provide access to the Risk Register and other
documentation to assure RC that administration,
competitions and training events are conducted in
accordance with DDH and ODH.
COMMENT: Routine. All training events are in accordance
with the Safe System of Training (SST) – Safe Place, Safe
Person, Safe Practice – and CCRS routinely provides all
required documentation to respective Cadet Force
headquarters as required in accordance with MOD and
single Service policy. These are loaded onto relevant MOD
information systems, either directly (WESTMINSTER) or
indirectly (BADER) given separate RAFAC requirements.
While it is understood and recognised why not, it would be
helpful to have a single set of tri-Service agreed policies
and processes for tri-Service cadet activities, the
implication being that the strengthening and addition of
single Service requirements has stretched CCRS and may
lead to a requirement for one additional member of staff.
Observe any grant fund conditions.
COMMENT: Routine. All grant fund conditions met.
Maintain adequate systems of financial control.
COMMENT: CCRS has its own Finance & Accounts
Regulation, as agreed by trustees, including appropriate
controls, reviewed annually. Its annual accounts are
verified by a qualified Independent Examiner – seepage
12. Dual authority is required for all payments. CCRS’s

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Financial Statements form part of this Report, supported by detailed Notes – see Pages 13-17. Signature and proper record of accounts. COMMENT: Annual accounts for 2023 are reviewed and agreed by trustees and presented at its AGM. Annual accounts are presented in accordance with required Charity Commission format and rules. Ensure that grants are used only for the purposes of the MoU and are not used for speculation or investment with the intent of generating additional income. COMMENT: Annual grant bids are made on the basis of predicted expenditure and agreed with HQ Army RC. The following year’s grant bid is adjusted as necessary, supported by a written justification. Grant-funding is not used speculatively. The administration and proper accounting of grants in accordance with Charity Commission requirements. COMMENT: CCRS complies with Charity Commission reporting and accounting requirements, and as determined by the FCA. The maintenance of adequate internal expenditure controls. COMMENT: Annual budgets are approved by trustees and all expenditure is dual-authorisation controlled in line with CCRS financial policy.

Table 1

REVIEW OF PROGRESS AND ACHIEVEMENTS

  1. The tables below list the high-level Key Performance Indicators (KPI) required by the terms of the MoU to be reported by CCRS in its Annual Report and Accounts.

14. Security

Ser Key indicator Method of measurement 2022 Compliance Y/N
14.1 All firearms to be stored in an
armoury compliant with JSP 440
and 482 or NGB regulations.		 Assurance reports by MoD and
NGB parties, annually.		 Yes.
14.2 All ammunition to be stored in a
magazine compliant with JSP 440
and 482 or NGB regulations.		 Assurance reports by MoD and
NGB parties, annually. A major
review by HQ Army RC very
helpfully resulted in different
arrangements being made and
agreed. The new system of
support is much improved and
greatly appreciated.		 Yes.
14.3 Movement of arms and ammunition
as per JSP 440.		 Post event reports. Yes.
.
14.4 Accountability for ammunition as per
JSP 886 or NGB regulations.
Post event reports.		 Yes.

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14.5 All personal and other sensitive
data stored, accessed and
distributed in accordance with DPA
98 and JSP 440.		 Assurance reports by MoD
agents, annually.		 Yes.
14.6 Ensure that appropriate personal
protective security measures in
place for all training as per JSP 440
and NGB regulations.		 Assurance reports by MoD
agents, annually.		 Yes.

Table 2

15. Safety.

Ser Key indicator Method of
measurement		 2022 Compliance Y/N
15.1 Risk Register reviewed
monthly and Risk
Assessments reviewed and
adjusted prior to each event.		 Number of RtL
incidents.		 Yes. Risks are reviewed routinely by
CCRS staff and trustees review the
Risk Register at each board meeting.
Risk Assessments are conducted prior
to each event and are reviewed and
agreed by relevant Service leads.

Table 3

16. Events. Events planned and delivered in 2023 are summarised below.

Ser Event Attendance (individual) Attendance (individual) Attendance (individual)
2023 2022
(Recovery)		 2021
(Recovery)		 2020
(Covid)		 2019
16.1 Inter-Services’
Cadet Rifle
Meeting
(ISCRM)		 257 firers:
17 x SCC
teams
13 x ACF
teams
25 x RAFAC
teams		 84 – less
than
expected,
owing to
rescheduling
from July to
October as
result of
heatwave		 No ISCRM.
8 x regional
meetings
(310 firers)
Plus Final
(160 Firers)		 0 410 firers +
39 reserves
16.2 Schools’/CCF
Meeting		 351
(32 x CCF
Schools		 392 0 395 firers
16.3 Cadet Inter-
Services’ Skill at
Arms Meeting		 201 firers
15 x SCC
teams
6 x ACF
teams
25 x RAFAC
teams
2 x CCF
teams		 112 Cancelled 0 231 firers +
49 in butts
16.4 Cadet Inter-
Services’ Small-
bore
Championships		 30 firers
(All Services)		 4 teams (16
firers) from
SCC and
ACF (no
RAFAC
following
Covid
recovery)		 Cancelled 0 20 firers

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16.5 Cadet National
Clay
Championships		 75 firers 71 firers Cancelled 0 137 firers
16.6 Cadet Imperial Cancelled –
insufficient
entries
(required
minimum 24)		 Cancelled –
insufficient
entries
(required
minimum 24)		 Did not occur 0 41 firers
Table 4

The number of cadets competing in the NRA Imperial, including sponsorship by CCRS, is listed below.

Ser Event Attendance (individuals) Attendance (individuals) Attendance (individuals) Attendance (individuals) Attendance (individuals)
2023 2022 2021 2020 2019
16.7 NRA
Imperial		 172 cadets;
43 sponsored
by CCRS		 51 cadets, 44
sponsored by
CCRS		 51 cadets, 44
sponsored by
CCRS		 22 cadets
competed
individually,
not as
cadets. No
CCRS
sponsorship		 165
cadets, 40
sponsored
by CCRS
Table 5

The number of cadets competing in non-central (not at Bisley), distributed events organised and sponsored by CCRS is listed below. CCRS is particularly pleased to report the increase in Air Rifle and .22 Smallbore entries.

Ser Event Attendance (individuals) – Postal Competitions Attendance (individuals) – Postal Competitions Attendance (individuals) – Postal Competitions Attendance (individuals) – Postal Competitions Attendance (individuals) – Postal Competitions
16.8 Postal
Competitions		 2023-24 2022-23 2021-22 2020-21 2019-20
16.8.1 Air Rifle 500 248 64 0 (96
entries)		 125
16.8.2 .22 Smallbore 1,619 1,571 418 137 (+523
further
entries, not
fired owing
to Covid
restrictions		 905
16.8.3 Fullbore 212 40 20 n/a n/a
16.8.4 Clay 0 0 90 0 0

Table 6

17. International teams (included in MoU).

a. British Under 18 Cadet Rifle Team (BCRT – ‘The Athelings’). Having been invited by the Dominion of Canada Rifle Association (DCRA) to compete in their Open Championships, and supported by bilateral agreements between HQ Army RC and NDHQ Canada, and the other Services, the BCRT toured to Canada between 06 and 24 August, kindly supported by the Royal Canadian Army Cadet Force authorities at CFB Borden (Ontario). Unfortunately, there was no Royal Canadian Army Cadets National Rifle Team (RCAC NRT), but the BCRT shot against the British, Canadian and US National Rifle Teams, acquitting themselves admirably both in the individual as well as team matches. In the 12-person team match, the BCRT was second behind the GB National Team. All 18 BCRT members were placed in the top 100 out of 119

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competitors, with Alex Stewart coming 47[th] . This was an outstanding performance by the Athelings, and the reinvigoration of the long-standing exchange between the BCRT and the RCAC NRT going back to 1910 should be greatly encouraged and supported, not simply as an exchange between two Cadet Forces, but as an important and significant expression of the links between Great Britain and Canada, and as a fantastic opportunity for all UK cadets. It is the only cadet activity that has national cadet teams competing at the highest levels in international sport.

British Cadet Rifle Team (BCRT – ‘The Athelings’) 2023 with GB Rifle Team in Canada

b. UK Under 17 Cadet Rifle Team (UKCRT) tour to Jersey to compete against the Channel Islands cadets between 18 and 28 August. The UKCRT all acquitted themselves very well as individuals, and in the team match against the Channel Islands Cadets they scored 1143.90 (1143, with 90 V Bulls out of a Highest Possible Score of 1200, narrowly beating the Channel Islands Cadet Team by 14 points and 4 V Bulls.

UK Cadet Rifle Team 2023 competing in Jersey Open Championships against the Channel Islands Cadets

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18. International teams (not included in MoU, and funded completely by CCRS, NRA and personal contribution).

a. As with 2022, the British Under 19 Rifle Team (GB U19) team was not able to travel to the Republic of South Africa (RSA) to compete against the RSA Junior Rifle Team, as this is still under re-development following the Covid pandemic. Also as with 2022, and at the kind invitation of the Guernsey Rifle Club (GRC), CCRS was nonetheless able to arrange a GBU19 team tour to compete in the GRC Open Championships. One cadet (former RM cadet and now Loughborough University) came 14[th] in the world in the NRA’s King’s Final and was subsequently selected for the GBU25 Team to compete at the World Championships in the RSA in 2024.

PUBLIC BENEFIT

  1. Trustees have had due regard to Charity Commission Guidance on Public Benefit. As highlighted in this report, about 3,500 cadets have shot competitively in 2023 in tri-Service and international competition, with many more shooting competitively within their own Cadet Force regional meetings. The University of Northampton’s Institute for Social Innovation and Impact four-year study into the societal return on investment in Cadet Forces highlights a number of public benefits. See link below for the Final Report.

https://www.northampton.ac.uk/wp-content/uploads/2017/10/social-impact-cadet-forces-uk2020.pdf.

  1. Shooting directly contributes to the Public Benefit by developing cadets’ powers of concentration, application, confidence, self-discipline and personal responsibility, as well as individual and team skills, aspects of leadership, and an understanding of wind-reading and plotting. The latter requires competence in mathematics, thereby contributing in part to the overall national STEM agenda. It is also the only cadet activity that delivers national representative teams (including potentially also team members for the Commonwealth and potentially Olympic Games, and World Championships), as well as providing training, development and some employment opportunity for adult volunteers.

SAFEGUARDING

  1. There was one safeguarding incident during a tri-Service competition in 2023, which was reported and dealt with in accordance with Cadet Forces policy and procedures. CCRS has a detailed Child Protection and Safeguarding policy based on MOD Cadet Force policy and guidelines, reinforced by sector ‘good practice’. All CCRS staff are DBS Enhanced cleared and are Safeguarding Level 2 trained, as are all cadet-facing trustees of the charity.

REVIEW OF FINANCIAL ACTIVITIES AND AFFAIRS

  1. The attached accounts show that CCRS’ activities have been funded in part by the Ffennell Trust, membership subscriptions, donations, competition entry fees, investment interest, reserves and sales; while the majority of its funding is in the form of Grant in Aid (non-contractual, so technically donations) from the MoD as shooting sponsor for the Cadet Forces through Headquarters Regional Command. Competition team match tours also required individual contributions , all of which were collected in advance.

  2. The financial state of the charity reflects another extraordinary year in which an imaginative and proactive staff, coupled with goodwill from the Cadet Forces and the Army’s Regional Command in particular, delivered an exceptional programme of shooting events

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and competitions. This was allied to a strong sense from CCRS’s stakeholder community that extra-curricular activity was and remains key to cadets’ mental health and wellbeing. Due thanks and recognition must also be given to the NGB and in particular to the NRA and the NSRA. The funds of CCRS are in a satisfactory state and the charity is in a position to continue to provide services commensurate with its charitable objects.

VOLUNTEER ACTIVITY

  1. The trustees wish to acknowledge the importance of all the Adult Volunteers and many supporters who gave unstintingly of their time, enthusiasm and experience in 2023 to help ensure that cadet shooting provides the strongest possible development opportunity for cadets. The trustees sincerely hope that Adult Volunteers and supporters recognise CCRS’s measures to help support them as a sincere reflection of their thanks and regard, and they encourage all Adult Volunteers to continue and further their support for cadet shooting.

RISK ASSESSMENT

  1. The trustees regularly assess and review the risks to which the charity is exposed, including operational and financial risks. In the opinion of the trustees the Charity has established resources and review systems, which, under normal conditions, will allow risks identified to be mitigated to an acceptable level in its day-to-day operations.

RESERVES

  1. The Charity Commission defines reserves as income that becomes available to the charity to be expended at trustees’ discretion in furtherance of the Charity’s objects, but which is not yet spent, committed or designated. Fixed assets are deducted as they are not realisable and are needed for the charity to continue to function. At the balance sheet date, CCRS’ reserves comprised the following:
31 Dec 23 31 Dec 22
£ £
Total funds as per Balance Sheet 822,681 803,944
Deduct:
Restricted + endowment + designated funds 484,736 509,569
Fixed assets 31,629 33,264
Charity reserves as at 31 Dec 306,316 261,111
  1. Trustees have examined the needs and challenges of the Charity in both the short and medium terms along with the relevant financial forecasts. The trustees’ reserve policy is to have sufficient to cover six months of operations, including a full season of competitions and tours in the event of MOD Grants being discontinued or other unforeseen major contingencies. Notwithstanding the inflationary pressures of 2023, CCRS’s level of reserves as set by the trustees (£250k) remained sufficient as of 31 December 2023. The trustees consider that, provided the MOD grant continues, and the necessary conditions are otherwise met for the delivery of a full programme of planned activity in 2024, there will be no material uncertainty about the Charity’s ability to continue as a going concern in support of the MOD-sponsored Cadet Forces.

ASSET COVER FOR FUNDS

  1. An analysis of the assets attributable to the various funds is shown in the accounts. These assets are sufficient to meet the charity’s obligations.

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

  1. Law, applicable to charities in England and Wales, requires trustees to prepare financial statements for each financial period, which give a true and fair view of the Charity’s financial activities during the period, and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

  2. a. Select suitable accounting policies and apply them consistently.

  3. b. Make judgements and estimates that are reasonable and prudent.

  4. c. Observe the methods and principles in the applicable Charities SORP.

  5. d. State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.

  6. e. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Charity will continue in operation.

  7. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the Charity, that enable them to ascertain the financial position of the Charity, and which ensure that the financial statements comply with Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Brigadier MP Lowe MBE Chairman of Board of Trustees

01 April 2024

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COUNCIL FOR CADET RIFLE SHOOTING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

  1. I report on the accounts of the Council for Cadet Rifle Shooting - a Charitable Incorporated Organisation - for the twelve months ended 31 December 2023, which are set out on pages 14-18.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

  1. As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is appropriate and is required.

  2. It is my responsibility to:

  3. a. examine the accounts (under section 145 of the 2011 Act);

  4. b. to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5) (b) of the 2011 Act;

  5. c. to state whether particular matters have come to our attention.

BASIS OF INDEPENDENT EXAMINER’S REPORT

  1. My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit; consequently no opinion is given as to whether the financial statements present a “true and fair view” and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

  1. In connection with my examination no matter has come to my attention:

a. which gives me reasonable cause to believe that in any material respect the requirements:

(2) to prepare accounts which accord with the accounting records and to comply with the accounting requirement of the 2011 Act.

have not been met; or

b. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

9[th] July 2024 KW Steward Ltd Independent Examiner

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COUNCIL FOR CADET RIFLE SHOOTING

A Charitable Incorporated Organisation (registered number 1151650)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 JANUARY TO 31 DECEMBER 2023

Unrestricted Restricted Endowment Total funds Total funds
funds funds funds 2023 2022
Notes £ £ £ £ £
Income and endowments
Donations and legacies 2 361,291 33,638 0 394,929 365,139
Charitable activities 3 77,924 15,511 0 93,434 62,758
Other trading activities 0 0 0 0 0
Investments 4 15,025 0 7,406 22,431 15,991
Other income item 0 0 0 0
Total 454,240 49,149 7,406 510,796 443,888
Expenditure
Charitable activities 5 398,738 91,105 0 489,843 410,749
Other 6 4,610 0 0 4,610 5,440
Total 403,348 91,105 0 494,453 416,189
Net income/(expenditure) 50,892 -41,956 7,406 16,343 27,700
before investment
Net gains/(losses) on investments 1,846 0 549 2,395 -61,675
Net income/(expenditure) 52,738 -41,956 7,955 18,738 -33,976
Extraordinary items 0 0 0 0 0
Transfers between funds 11 0 5,673 -5,673 0 0
Othergains(losses) 0 0 0 0 0
Net Movement in Funds 52,738 -36,283 2,282 18,738 -33,976
Reconciliation of Funds
Total funds brought forward 486,553 55,716 261,675 803,944
Total funds carried forward 539,291 19,433 263,957 822,681

Brigadier MP Lowe MBE Chairman of Board of Trustees

01-Apr-24

14

COUNCIL FOR CADET RIFLE SHOOTING

A Charitable Incorporated Organisation (registered number 1151650)

BALANCE SHEET AS AT 31 DECEMBER 2023

----- Start of picture text -----
Unrestricted Restricted Endowment Total funds Total funds
funds funds funds 2023 2022
Notes £ £ £ £ £
Fixed assets
Intangible assets 0 0 0 0 0
Tangible assets 7 31,629 0 0 31,629 33,264
Total fixed assets 31,629 0 0 31,629 33,264
Current assets
Stocks 20,185 4,566 0 24,751 21,653
Debtors 8 3,708 489 1,862 6,060 9,336
Investments 9 221,391 0 187,420 408,811 406,417
Cash at bank and in hand 10 356,477 14,378 74,674 445,529 411,588
Total current assets 601,761 19,433 263,957 885,151 848,994
Liabilities
Creditors: amounts falling 94,099 0 0 94,099 78,314
due within one year
Net current assets/(liabilities) 507,663 19,433 263,957 791,052 770,680
Total assets less current 539,292 19,433 263,957 822,681 803,944
liabilities
Creditors: amounts falling 0 0 0 0
due after more than one
year
Provisions for liabilities 0 0 0 0
Total net assets or liabilities 539,292 19,433 263,957 822,681 803,944
The funds of the charity 11
Endowment funds 0 0 263,957 263,957 261,675
Restricted income funds 0 19,433 0 19,433 55,716
Unrestricted funds 539,292 0 0 539,292 486,553
Total charity funds 539,292 19,433 263,957 822,681 803,944
----- End of picture text -----

Brigadier MP Lowe MBE Chairman of Board of Trustees

01-Apr-24

15

COUNCIL FOR CADET RIFLE SHOOTING

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

ACCOUNTING POLICIES

  1. The principal accounting policies that have been adopted in the preparation of these accounts are as follows:

  2. a. These accounts have been prepared on a historical cost basis and in accordance with the Statement of Recommended Practice on Accounting by Charities (FRS 102) apart from Investments which are on market value.

  3. b. Stocks are valued at the lower of cost or net realisable value.

  4. c. Fixed Assets.

    • 1) Rifles and equipment are included in the account at cost. Depreciation is provided on these assets, rifles at 10% reducing balance, barrels at 10% and other items at 20% both fixed balance per annum. Any net book value of assets that cease to be of value are written off.

    • p p

    • 2) not included in the accounts at a value. Any repair costs are written off as incurred.

  5. d. Investments. Investments consist of common investment funds quoted on the London Stock Exchange and are included in the Balance Sheet at market value.

16

INCOME

INCOME
Unrestricted Restricted Endowment 2023 Total 2022 Total
2. Donations and legacies
Membership and donations 3,344 0 0 3,344 4,559
Gift aid tax claimed 0 0 0 0 325
SBF Memorial Fund 815 0 0 815 1,270
Grants (Military) 350,332 27,000 0 377,332 354,075
Grants (Other) 6,800 6,638 0 13,438 4,910
361,291 33,638 0 394,929 365,139
3. Charitable activities
SCC Income 1740 0 0 1740 800
Non-central matches 2,529 0 0 2,529 5,489
ISCRM 9,404 0 0 9,404 2,591
CISSAM 5,085 0 0 5,085 2,657
Schools Meeting 27,767 0 0 27,767 22,967
Clay Target 6,561 0 0 6,561 5315
Cadet Imperial income 0 0 0 0 0
Team Training 0 0 0 0 40
Rifle Hire 0 0 0 0 150
Other income 3,313 1,257 0 4,570 4,913
Bunhill (new 2023) 16,668 0 0 16,668 0
R & C Income 4,856 928 0 5,784 6,309
Sponsorship income 0 0 0 0 4,377
Teamcontributions 0 13,326 0 13,326 7,150
77,923 15,511 0 93,434 62,758
4. Investments
Bank interest received 5,357 0 0 5357 933
M&G Ffennell investment income 0 0 0 0 0
Blackrock investment income 7,334 0 7,406 14,741 14,223
United Trust investment income 0 0 0 0 0
35 Day Interest 1,968 0 0 1968 509
Eden Tree investment income 366 0 0 366 325
15,025 0 7,406 22,432 15,990
EXPENDITURE
5. Charitable activities
ACF Costs 124 0 0 124 1,934
SCC Costs 5,010 0 0 5,010 5,906
Non-central matches 125 0 0 125 4301
ISCRM costs 23,434 0 0 23,434 13,916
CISSAM costs 5,048 0 0 5,048 1,722
Clay target costs 6,231 0 0 6,231 7,722
Smallbore Winter League 0 0 0 0 0
Cadet Imperial costs 0 0 0 0 400
Schools Meeting 46,619 0 0 46,619 40,431
Sponsorship 11,921 0 0 11,921 18,637
Other costs 2,641 890 0 3,531 378
Bunhill Lodge (new 2023) 19,601 0 0 19,601 0
Team Training Maple Taste 10,546 0 0 10,546 10,812
CC Trg Weekend 5,566 0 0 5,566 3,698
RSA Juniors 0 0 0 0 0
Travel costs 87 37,792 0 37,879 9,671
Food & accommodation 3,732 12,195 0 15,927 18,713
Visit costs 0 2,908 0 2,908 1,955
Shooting costs 3,697 28,620 0 32,317 14,279
Clothing, medals and badges 2,909 6,190 0 9,099 8,315
Presentation costs 1,080 1,580 0 2660 216
R & C Costs 4,937 928 0 5,865 6,149
Salaries, PAYE/Employer NI 176,966 0 0 176,966 174,087
Pension contributions 25,809 0 0 25,809 25,480
Office costs 22,445 0 0 22,445 21,661
Website and IT equipment 6,322 0 0 6,322 10,926
Bank charges 246 2 0 248 230
Maintenance Cost 9,471 0 0 9,471 5,178
Depreciation of Assets 4,171 0 0 4,171 4,034
398,739 91,105 0 489,845 410,752
6. Other expenditure
Audit & accountancy 660 0 0 660 840
Other professional fees 1,371 0 0 1371 2118
Trustees/committees'expenses 2,579 0 0 2579 2482
4,610 0 0 4,610 5,440

17

At cost or valuation at 1 January
Additions during year
Revaluationat yearend
Depreciation at 1 January
Chargeforyear
At 31 December
At 1 January
8.
Debtors
Recoverable gift aid
Accrued income
Prepayments
9.
Investments Valuation at 31 December
Equity Investment Funds
FixedTerm Deposits
10.
Current Account - including petty cash/Soldo
COIF deposit account
Ffennell Trust - COIF deposit account
11 Funds of the Charity
1 Jan 23
Restricted Funds
UK U17 Cadet Rifle Team
1,187
British U18 Cadet Rifle Team
19,773
GB Under 19 Team
0
Ronnie Melville Equipment
10,639
Athelings Association
3,915
RSA Juniors
0
RCAC NRT
20,202
55,716
Endowment Funds
Ffennell Trust Fund
261,675
Unrestricted Funds
General Fund
294,375
294,375
Designated Funds
Hospitality
4,000
Clay Target
680
Other shooting
37,161
Clayton Challenge
500
Cadet Bisley
64,586
Derby Lodge
72,032
Contingency Fund
10,000
Simon Fraser Memorial Fund
3,219
192,178
Total funds of the charity
ForeignCurrency
7. Fixed Assets
Net Book Values
Debtors
Cash at Bank and in Hand		 At cost or valuation at 1 January
Additions during year
Revaluationat yearend
Depreciation at 1 January
Chargeforyear
At 31 December
At 1 January
8.
Debtors
Recoverable gift aid
Accrued income
Prepayments
9.
Investments Valuation at 31 December
Equity Investment Funds
FixedTerm Deposits
10.
Current Account - including petty cash/Soldo
COIF deposit account
Ffennell Trust - COIF deposit account
11 Funds of the Charity
1 Jan 23
Restricted Funds
UK U17 Cadet Rifle Team
1,187
British U18 Cadet Rifle Team
19,773
GB Under 19 Team
0
Ronnie Melville Equipment
10,639
Athelings Association
3,915
RSA Juniors
0
RCAC NRT
20,202
55,716
Endowment Funds
Ffennell Trust Fund
261,675
Unrestricted Funds
General Fund
294,375
294,375
Designated Funds
Hospitality
4,000
Clay Target
680
Other shooting
37,161
Clayton Challenge
500
Cadet Bisley
64,586
Derby Lodge
72,032
Contingency Fund
10,000
Simon Fraser Memorial Fund
3,219
192,178
Total funds of the charity
ForeignCurrency
7. Fixed Assets
Net Book Values
Debtors
Cash at Bank and in Hand		 At cost or valuation at 1 January
Additions during year
Revaluationat yearend
Depreciation at 1 January
Chargeforyear
At 31 December
At 1 January
8.
Debtors
Recoverable gift aid
Accrued income
Prepayments
9.
Investments Valuation at 31 December
Equity Investment Funds
FixedTerm Deposits
10.
Current Account - including petty cash/Soldo
COIF deposit account
Ffennell Trust - COIF deposit account
11 Funds of the Charity
1 Jan 23
Restricted Funds
UK U17 Cadet Rifle Team
1,187
British U18 Cadet Rifle Team
19,773
GB Under 19 Team
0
Ronnie Melville Equipment
10,639
Athelings Association
3,915
RSA Juniors
0
RCAC NRT
20,202
55,716
Endowment Funds
Ffennell Trust Fund
261,675
Unrestricted Funds
General Fund
294,375
294,375
Designated Funds
Hospitality
4,000
Clay Target
680
Other shooting
37,161
Clayton Challenge
500
Cadet Bisley
64,586
Derby Lodge
72,032
Contingency Fund
10,000
Simon Fraser Memorial Fund
3,219
192,178
Total funds of the charity
ForeignCurrency
7. Fixed Assets
Net Book Values
Debtors
Cash at Bank and in Hand		 At cost or valuation at 1 January
Additions during year
Revaluationat yearend
Depreciation at 1 January
Chargeforyear
At 31 December
At 1 January
8.
Debtors
Recoverable gift aid
Accrued income
Prepayments
9.
Investments Valuation at 31 December
Equity Investment Funds
FixedTerm Deposits
10.
Current Account - including petty cash/Soldo
COIF deposit account
Ffennell Trust - COIF deposit account
11 Funds of the Charity
1 Jan 23
Restricted Funds
UK U17 Cadet Rifle Team
1,187
British U18 Cadet Rifle Team
19,773
GB Under 19 Team
0
Ronnie Melville Equipment
10,639
Athelings Association
3,915
RSA Juniors
0
RCAC NRT
20,202
55,716
Endowment Funds
Ffennell Trust Fund
261,675
Unrestricted Funds
General Fund
294,375
294,375
Designated Funds
Hospitality
4,000
Clay Target
680
Other shooting
37,161
Clayton Challenge
500
Cadet Bisley
64,586
Derby Lodge
72,032
Contingency Fund
10,000
Simon Fraser Memorial Fund
3,219
192,178
Total funds of the charity
ForeignCurrency
7. Fixed Assets
Net Book Values
Debtors
Cash at Bank and in Hand		 2023
2022
£
£
99,198
96,047
2,536
3,151
0
0		 2023
2022
£
£
99,198
96,047
2,536
3,151
0
0
Depreciation at 1 January
Chargeforyear		 101,734
99,198
65,934
61,900
4,171
4,034
70,105
65,934
31,629
33,264
33,264
34,147
344
354
1235
1235
3,707
3,620
774
4,127
6,060
9,336
373,026
371,935
35,785
34,482
408,811
406,417
412,299
379,755
33,229
31,833
0
0
0
0
1 Jan 23
1,187
19,773
0
10,639
3,915
0
20,202		 Income
14,000
22,810
11,582
150
607
0
0		 445,528
411,588
Exp
Sur/def Transfers
G/L
31 Dec 23
-14,172
-172
0
0
1,015
-58,788
-35,978
-360
0
-16,565
-17,255
-5673
5,673
0
0
0
150
0
0
10,789
-890
-283
360
0
3,992
0
0
0
0
0
0
0
0
0
20,202
55,716 49,149 -91,105
-41,956
5,673
0
19,433
261,675
294,375		 7,406
286,150		 0
-244,426		 7,406
-5,673
549
263,957
96,724
0
1,846
337,945
294,375 286,150 -244,426 96,724
0
1,846
337,945
4,000
680
37,161
500
64,586
72,032
10,000
3,219		 0
8,761
20,592
0
107,756
30,166
0
815		 0
0
0
0
4,000
-7,674
1,087
0
0
1,767
-31,410
-10,818
0
0
26,343
0
0
0
0
500
-87,536
20,221
0
0
84,806
-32,302
-2,136
0
0
69,896
0
0
0
0
10,000
0
0
0
0
4,034
192,178 168,090 -158,922
8,354
0
0
201,346
822,681

Total funds of the charity

18