2024-06-30-accounts

* CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 1 July 2023 To 30 June 2024 Charity name: Royal Air Force Shawbury Sergeants’ Mess

Charity registration number: 1157057

| Objectives and Activities

:

Summary of the purposes of | Para1.17 | The objectives of the Royal Air Force Shawbury the charity as set out in its Sergeants’ Mess are “The Promotion of Military governing document Efficiency of the Armed Forces of the Crown”. This object presents the Trustee with wide powers, enabling him to provide charitable assistance to all elements of the Royal Air Force Community; internal subsidy of Sergeants’ Mess activities and grant making are the Royal Air Force Sergeants’ Mess principle means of delivering this charitable assistance. The RAF Shawbury Sergeants’ Mess has 3 main aims set by the Trustee: i. Encourage esprit de corps by ’ enabling serving members to mix together for both formal dining situations and informal social activities so as to help keep service traditions alive and encourage the well-being of the Mess community. ii. Encourage, support and facilitate the development of sport to raise standards and to promote the link to fitness, teamwork and personal development through sporting activity and opportunities. iii. Supporting facilities and capital projects to enable the best possible provision for the Royal Air Force community. Details of the Fund’s objectives and activities are grouped together within the appropriate aims and details of the scope of each activity are given in the “Achievements and Performance” section. Summary of the main Para 1.17 and The Sergeants’ Mess derives benefit to the activities in relation to those | ''° general public in helping to provide personnel purposes for the public who are motivated, have high morale and are benefit, in particular, the willing to serve the needs of their country and activities, projects or that of its public at all times.

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services identified in the accounts.	services identified in the accounts.		The main activities ofthe Sergeants’ Mess in relation tothose purposes forthe public benefit
			are:
			a. The provision of funding to enhance
			_ living accommodation.
			b. The provision of funding towards
			informal and formal functions =~
			throughout the year.
			c. The provision of grants benefiting
			the wider Service Community.
Statement confirming whetherthe trustees have had regardtotheguidance : f Connieeion onpubC . benefit		Para 1.18	The Royal Air Force Shawbury Sergeants’ Mess derives public benefitas it assists in providing RoyalAirForcepersonnemnmenecessary skills to carry out the Royal Air Force contribution to the defence of the United Kingdom and its interests. Service Funds are established forthe benefit ofService personnel to promote military efficiency which underpins
			esprit de corps andteam working, and they help
			to encourage personnel to develop character,
			spirit and attitude to face challenges and danger
			associated with military service. As a result, the
			Fund derives a benefit to the general public in
			helping to provide personnel who are motivated,
			have high morale and are willing to serve the
			needs of their country and that of its public at all
			times.
			The above statement has been agreed by RAF
			AirCommand HQ Service Funds staff and the
			Charities Commission. With assistance issued
			from AirCommand staff, the Trustee has paid .
			due regard to the guidance issued bythe
			Charities Commission on public benefit.
Additional information (optional)
You may choose to include further statements Po «*SOPreference			where relevant about: Prior totheendoftheFinancialYearthe
Policyon	on grant making	Para1.38	Financial Plan/Budget is proposed tothe Membership atan ExtraordinaryGeneral Meeting (EGM). The Plan details the proposed
			budget forthe new Financial Year including
			grants, subsidies and any capita!expenditure
			for ratification by the Membership. If agreed at
			the EGM, Minutes are then distributed to the
			Trustee for ratification and approval. The Mess
			Committee meetings take place each month to
			discuss finances and any other business of the
			Mess.
Policy	onsocialinvestment
including program related		Para 1.38	N/A
investment
Contribution made by
volunteers		Para 1.38	N/A
Other

Achievements and Performance

:		a	a						The Mess allocatedfunding towardsa variety of
									formal and informal functions overthe Financial
									Year. This included; Service ‘Dining-In’ or
		: Summary of the main F achievements of the charity, wear ; identifying thedifference the charity'swork hasmade to the circumstances of its				Para1.20	,		DinnerNightssuch asaBattle ofBritain evening, DinnerNightsforMess Membersand ae spouses/partners, and Christmas Draw for the benefitofMessMembers, inordertomeetthe aim ofpromoting espritde corpsand forthe collective benefit ofthe Membership. Some of
		beneficiaries and any wider							the functions received subsidies to the overall
		benefits to society as a whole.							costwith attending Members paying the remaining costofthe function or event. A number of guests were invited to the Mess and
								_
									Mess members attending thatfunction.
									In particular, the Sergeants’ Mess has hosted
									functions forthe benefit of its members with a
									total of £17,199.70 in subsidies towards the
									costs.
									Support to Other Activities:
									Each yearthe Mess agrees to grantsums of
									money to events held on the Unit, which benefit
									the wider Service community. This yearthe
									Sergeants’ Mess:
									i. Supported the Children’s Christmas
									Event, Junior Ranks Christmas Event,
									Senior Citizens’ Christmas Event,
									Families Day and ATC 5-Aside Event.
									ii. Contributed to the Royal Air Force
									Shawbury Sports Fund to assist in its
									programme to enhance sporting
									facilities on the Unit.
									Mess Subscriptions:
									As part ofthe financial planning process the
									Mess Committee seeks the agreement of the
									Membership in setting the level of subscriptions
									in the relevant membership categories. These
									subscriptions help to subsidise the formal
									functions, meet operating and maintenance
									costs as well as enablingthe Mess to fund its
									grant allocating activities.
									Subscription income was higherthan
									anticipated overthe start ofthe Financial Year
									due to increasing numbers in the Mess. As this
		.							trend continued, action was taken attheAGM
									to increase the target along with otherelements
									of the Financial Plan. An amended Financial
									Plan was presented to the Membershipand
		,							was subsequently approved.
									Trading Activities:
									The Sergeants’ Mess operates a baras a
	.								primary purposetradingactivity.Thebaris

				managed by the Contractor ESS, and
				ownership ofthe stockwas handed over to ESS
				in Nov 20, reducing the risk to the Trustee and
				the Mess Committee. The levels of Gross Profit
				Percentages/ Mark-ups continue to be set by
				the Mess Committee and agreed at the EGM
				priorto the start of the Financial Year.
				Investments:
				Investment income performed betterthan
				expected, with income above target by £128.34.
				Future Plans:
				Future Plans forthe Sergeants’ Mess are to .
				arrangea similarspread of formal and informal
				functions for Financial Year 24/25. Also to
				complete the bar entertainment refurbishment
				and research a potential refurbishment of the
				patio/garden area.
Additional information (optional)
You	may	choose to include further statements		where relevant about:
				The objectives are set in the Financial Plan,		.
				which is-approved by the Trustee and voted in
Achievements against objectives set			Para 1.41	atanEGM priortothe start ofthe Financial Year.
				Committee Meetings are held on a monthly
				basis to review the performance of the
				Sergeants’ Mess against the Financial Plan.
				Planned,income over the Financial Yearwas
		;		above target, which was mainlydue to higher
				than anticipated subscription income, bar
				income, investment income and bank interest.
				Planned expenditure was below target, with an
				overspend on maintenance and ents
				expenditure, but an underspend on grants and
				ents subsidies.
				The main income streams for the Sergeants’
				Mess are subscriptions and bar profits.
Performance offundraising activities againstobjectives	Pa" 1-41				a Subscriptions:
set				Subscriptionswere setandagreed at£14.00
				permonth foreach Mess Member. Income was
				higherthan expected overthe start of the year
				therefore the targetwas adjusted at theAGM.
				Income was above target at the end of the
				Financial Year by £341.42.
				Bar Income:
				The Bar performed well in FY 22/23; therefore
				the targetwas increased for FY 23/24. However
				itwas discovered in Dec 23 that the Messes
				have been receiving “gross profit” in errorfrom	~
				ESS instead of “net profit”. This impacted bar
	,			income along with a drop in sales, therefore an
				amended Financial Plan incorporating a
				reduction in target Bar Profits was presented to
			.	theMembershipattheAGM.Despitethe

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			reduction in the amended Financial Plan, Bar
			profitswere above target at the end of the
			Financial Year by £673.27.
			As noted above, Investment Income performed
			slightly betterthan expected, with an income
Investmentperformance againstobjectives		Para 1.41 .	overtheyearof£828.34, comparedtoa target income of£700.00.
			At the end of the Financial Yearthe Sergeants’
			Mess Investments were valued at £22,691.65,
			which is an increase in value overthe Financial
			Year of £1,763.73 and overall growth of
			£5,891.65 since purchase.
			The Investments will be reviewed in the new
			Financial Year.
ee fm
Financial Review
Review ofthe charity’s financial position atthe end ofthe period		Para 1.21	The Sergeants’ Mess ends the yearwith income of£63,674comparedto expenditure of £66,452. This has resulted ina deficit of £2,778, compared to a target profit/surplus of °
			£90 in the Financial Plan.
			Itwas voted and agreed at theAGM for£15K	to
			be spent on Mess Improvements, which
			included a new bar entertainments system. A
			further £5,500.00was agreed at an EGM in
			April 2024 and the project is underway.
			Liquidity is excellent with netfunds readily
			realisable of circa £56,400.00, some of which	is
			deposited in a Charities Official Investment
			Fund (COIF) Deposit Fund to gain maximum
			interest.
			The Sergeants’ Messwas founded with
			assistance from an initial grant from the RAF
			Central Fund. The Contingent
			liability/Permanent Endowment is the initial
			funding of the Sergeants’ Mess. Ifthe Mess
			was to close, the RAF Central Fund would
			normally expect the grant to be returned. The
			Mess must maintain investments at a value no
			less than the endowed grant monies, subject to
			market value losses and deflation. Income
			generated from the invested funds is restricted
			to support the appropriate charitable activities of
			the Mess. A comparison of the RAF Shawbury
	,	,	Sergeants’ Mess investment holdings to its
			Contingent Liability/Endowed Grant shows that
			they have sufficient investments to cover the
			value of £13,490.00.
Statement explaining the policy for holding reserves	-	Para 1.22	At the end ofthe Financial Yearthe Sergeants’ Mess had free reserves of circa£67,600
stating whythey are held			; The Trustee also agreed an Operating
			ReservesPolicy fortheFinancialYearto

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |ensure|financial|viability|of|the|Fund|and|its| |ability|to|meet|on-going|commitments.| |Reserves|of|£4,000.00|have|been|set|aside,|-| |which|is|the|value|of|approximately|2|months’| |worth|of|recurrently|committed|expenditure.| |Free|Reserves|have|been|calculated|as|those| |parts|of|income|which|are|freely|available|and| |do|not|include|the|Permanent|Endowment,| |Restricted|Funds,|any|part|of|Unrestricted| |Funds|not|available|for|spending|and|Assets| |which|could|only|be|realised|through|disposing.| |{|have|included|the|investments,|as|they|can|be| |realised|at|short|notice|if|required,|however they| |may|not|sell|at|their|current|value|on|the| |balance|sheet.| |The|Reserves|have|been|used|to|gain|the| |maximum|income|for|the|Fund,|with|circa| |£22,600.00|being|held|in|Equity|and|Fixed| |Investments|and|monies|held|in|a|COIF|Deposit| |Fund|and|a|High|Interest|Account.| |The|Reserves|of|the|Charity|are|continually| |monitored|and|reviewed|within|the|context|of| |the|funds|required|to|fulfil|the|charitable| |objectives.|,| |reserves| |deficit|the|Financial|Year.| |Explanation|of any|Para|1.23|There|are|no|uncertainties|about the|Charity| |uncertainties|about the|continuing|as|a|going|concern.| |charity|continuing|as|a|going| |concern| |Additional|information|(optional)| |You|may|choose|to|include|further|statements|where|relevant|about:| |The|charity’s|principal|Principle|funding|is from|subscriptions|and| |sources|of funds|(including|Para 1.47|investment|Income,|while further income|is| |any fundraising)|received from|bar|profits.| |To|meet|the|over-riding|need|of|regular|on-| |.|going|specified|annual|income —|increasing|with| |Investmentiacti|: policyi|and|Para|1.46|tiation,nvestmentthe|FloyalStrategy/Policy us foreis Sergeantsto|have|a|Mess| |Sees|investemont|colicy|diversified portfolio across established UK| |adopted|:|towardsEquity andEquities Fixed interestthat|offer marketsgrowth withand ayield. bias| |Furthermore,|money|is|held|in|a|COIF|Deposit| |Fund,|gaining|maximum|interest,|but|ensuring| |monies|are|readily|available.| |The|2|main|aims|of|holding|investments|are|to| |cover the|Contingent|Liability/Permanent| |Endowment|and|also|to|generate|income|to| |help|cover the|expenses|of the|Sergeants’| |Mess.| |To|continue|to|meet|the|strategic|and| |operational|objectives|of the|Sergeants’|Mess,|

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|Adescription ofthe principal | Para 1.46
risksfacing the charity||theTrustee has given consideration tothe
major risks towhich the Charity isexposed. He
is satisfied that systems and procedures have| |---|---|---| |||been established in order to manage these| |||risks. This is done through the means of a| |||Service Funds Internal Audit Board, convened| |||at the start of each Financial Year, to carry out| |||internal arithmetical and management audit of| |||the Charity.
In addition, the Trustee maintains a| |||Risk Register detailing those areas which may| |||give rise to concern presently and into the| |||future. Risks have been identified, analysed| |||and assessed accordingly to their impact and| |||the likelihood of occurrence. Systems| |||implemented to mitigate these risks are| |||continually reviewed and the Risk Register is| |||reviewed on a regular basis. The main risks| |||over the yearwere:| |||Potential Risk| |||Assets including both stock and property are| |||misappropriated| |||Mitigation| |||PMC to ensure Property Checks and carried out| |.||by the House Members as mandated. SFIAB to| |||check during quarterly Audits.| |||Potential Risk| |||Ownership of stock by the Contractor with the| |||risk of manipulation of the BarTrading Accounts| |||and GPP.| |||Mitigation| |||BarTrading account to be scrutinized byOC| |||Accts Fit and Audited by the Audit Clerk.| |||At the end of the Financia! Year the main risk| |||was/is:| |||Potential Risk| |||Training Deficiency: Untrained President/| |||Chairman of the Mess Committees (PMC/CMC)| |||or Officers in Charge of Funds (OIC).| |||Mitigation| ||)|| |||OC Accts Fit briefs all new PMCs, CMCs and| |||OlCs. Regular briefings are held.| |||OC Accts Fit produced a“Guide for OICs.”| |||Potential Risk| |||New Accounting packing SAP, which is going to| |||be introduced by ESS. The risk of the number of| |||transactions SAP will produce, which poses a| |||problem for internal and external auditand| |||the delay of producing the monthlyaccounts| |||andincreasedworkload.|

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Mitigation

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Service Funds Air Cmd have been informed of
our concerns and the risk has been placed on
the Service Funds Risk Register.
pe me
Structure, Governance and Management
trusts:
TT
trust deed, royal charter
How is the charity Para 1.25
constituted? Unincorporated Association.
(e.g unincorporated
association, ClO
Trustee selection methods Para 1.25 The Station Commander at Royal Air Force
including details of any Shawbury is appointed as ex-officio of all
| constitutional provisions e.g. Service Funds at Royal Air Force Shawbury.
election to post or name of Appointment of Station Commanders is
any person or body entitled controlled by the Royal Air Force Personnel
to appoint one or more Manning organisation, currently based at
trustees Headquarters Royal Air Force High Wycombe.
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Additional information (optional) You may choose to include further statements where relevant about:

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Trustees are offered informal training as part of their induction at Headquarters Air Command Policies and procedures by Service Funds Policy. They are given a brief adopted for the induction Para 1.51 explaining their roles and responsibilities and and training of trustees areThe issuedEssentialCharitiesTrustee.CommissionTrustees areBookletalso 3 — advised to attend a Trustee Training Day. The Trustee delegates the day-to-day management and control of the Sergeants’ structure and any wider Para 1.51 disbursement of loans toa management network with which the committee chaired by the Chairman of the Mess . Committee, who is appointed by the Trustee. charity works Members of the committee are appointed from each of the functional areas of the Station. However, all management decisions, acquisitions and expenditure are subject to the Trustees’ approval by signature in the electronic minutes. The budget for the next Financial Year is set in June by the Committee for approval by the Fund Members at a General Meeting. The Annual General Meeting ratifies the annual audited accounts of the Fund. Minutes are taken at each Committee and General Meeting and are circulated to reach the Trustee within 10 working days of the Meeting for his approval.

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			Committee meetings take place each month to	Committee meetings take place each month to
	‘		discuss the financial performance against
			budget and other mess related issues.
			As Trustee of Service Funds at Royal Air Force
			Shawbury, the Station Commander also has
Relationship with any related parties		Para 1.51	responsibility forone otherseparately run Service Funds registered charity: namelythe Royal Air Force Shawbury Officers’ Mess. He
			is also Trustee forthe Royal Air Force Junior
			Ranks’ Welfare Fund and a number of other
			sport/society/welfare funds termed “Banked
			Funds”, which are Excepted Charities under
			Statutory Instrument 1056/65.
			Compliance with the Charity Governance
Other			Code (Organisational Purpose, Leadership, Integrity, Decision Making, Riskand Control,
			Board Effectiveness, Diversity, Openness and
			Accountability):
			As detailed above, the Sergeants’ Mess is
			managed by a Chairman appointed by the
			Trustee. The Committee is clear about the
			Charity’s aims and purpose and that they are
			delivered effectively. Regular meetings are
			held to review their financial position and the
			impact funding has on achieving their charitable
			purpose. Minutes are taken at each Committee
			and General Meeting and circulated to the
			Trustee for approval of any decisions discussed
			and agreed by the Committee. Risks are
			actively manged through aRisk Registerand
			are regularly reviewed and updated
			accordingly. The Trustee is also satisfied that
			systems and procedures have been established
			to manage these risks through the Service
			Funds Internal Audit Board. The Trustee and
			Sergeants’ Mess Committee act with integrity
			and are aware that they have ultimate	;
			responsibility forthe Charity’s funds and assets,
			including its reputation. They act in the best
			interest of the Charity and have implemented	a
			Conflict-of-Interest Policy, which every
			Committee Member must adhere to and sign
			upontakinguptheirroleontheCommittee.

Reference and Administrative details

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[Othernamethecharityuses[|
Charity’s principal address —_{ Royal Air Force Shawbury
Shrewsbury
Shropshire
SY4 4DZ
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Names of the charity trustees who manage the charity

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s|-i| i| | eommand (SeeTrustee
ofiS
CC=« ton tno Beton)
nO
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ee
wf
Corporate trustees — names of the directors at the date the report was approved
|
[Directornamea CC‘C
nD
en
nNnC
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Name of trustees holding title to property belonging to the charity

[Trusteenamea |Datesactedifnotforwholeyear|SS a

Funds held as custodian trustees on behalf of others

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Description of the assets
held in this capacity N/A
Name and objects of the
charity on whose behalf the
assets are held and how this | N/A
falls within the custodian
charity’s objects
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own N/A
assets
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Additional information (optional)

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Names and addresses of advisers (Optional information)

Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

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Other—_ information Declarations

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The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity/S thy tee

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Position (eg| Station Commander & Trustee
Secretary, Chair, etc.)
|
Date 2s ®MX Z
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|CHARITY COMMISSION
RAFShawbury
as
Charity N
Gy FORENGLANDANDWALES|WarrantOfficers’andSergeants’ Mess
arty
No
1187057
meee|CHARITY COMMISSION
RAFShawbury
as
Charity N
Gy FORENGLANDANDWALES|WarrantOfficers’andSergeants’ Mess
arty
No
1187057
meee|CHARITY COMMISSION
RAFShawbury
as
Charity N
Gy FORENGLANDANDWALES|WarrantOfficers’andSergeants’ Mess
arty
No
1187057
meee|CHARITY COMMISSION
RAFShawbury
as
Charity N
Gy FORENGLANDANDWALES|WarrantOfficers’andSergeants’ Mess
arty
No
1187057
meee|| |---|---|---|---|---| ||||Annual accountsfortheperiod
.(a)|| ||Pericd|start|Periodend
-
ved|| |Section A|||Statement of Financial Activities|| |Recommendedcategoriesby
activity|||88 Unrestricted
Restricted Endowment| Totalfunds
Prioryear
32
funds
funds
funds
funds|| ||||£
£
£
£
£|| |Incoming resources (Note 3)|||F01
F02
FO03
FO4
FO5
‘|| |Income and endowments from:|:||.|| |Donationsand legacies
Charitableactivities
"Othertrading activities
Investments
Separatematerialitem ofincome
Other
Resourcesexpended (Note 6)
Expenditureon:||Total|sift
1,086
soz[
59,533=f
59,533]
60,521|
so{
|
suf
3691]8,694|
1,818
ssf
-|
-|
+f
soe{450]
so7
63,674]
|
63,674 | ___63,425 |
PF
||| |Raisingfunds
Charitable activities
.
Separate materiaitem ofexpense
Other||Total|sofTee
$09
66,002
#-{|—-|
72,977
sof
-|
|tf
suf
450;
siz{_
66,452]452|
72,977
Pd|| |Netincome/(expenditure) beforeinvestment
gains/(losses)|||813|| |Netgains/(losses)
oninvestments|||P|
suf
764
-TAY
488)|| |Netincome/(expenditure)|||sis{(4,074)014)(10,040)|| |Extraordinaryitems (Note 7)
Transfers betweenfunds
Otherrecognised gains/(losses):||,|se{TC
|
s7[Te
P||| |Gainsand (losses)on revaluation offixed assetsforthe
charity’s own use|||sia|| |Netmovementinfunds|||s2ao{(1,014)
=|
=
4,014) (10,040))|| |Totalfunds brought forward
Totalfunds carriedforward|||$21
100,317,se|
13,490 |
113,807|
123,847 | *
s22|99,302]
=|13,490]142,792|113,807||||

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RAF Shawbury Warrant Officers’ and Sergeants’ Mess Year Ending 30 Jun 2024

Page 1 of 52

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Section|B|Balance|Sheet| |RAF Shawbury|£8|;|Restricted|.| |Warrant Officers’ and Sergeants’ Mess|3 i)|Uneestricted|income|Endowment|Total|ins|Toul last| |at 30 Jun 2024|Oo|funds|y|y| |£|£|£|£|£| |Fixed|assets|FO1|F02|FO3|F04|FO5| |Intangible assets|(Note|15)|pr [Ts| |Tangible assets|(Note|14)|Bo2|31604] [84,694]|21,874| |Heritage assets|(Note|16)|ps|[|CTC| |Investments|(Note 17)|pos|||[9,202;]|Ss|-||=~|13,490]|22,692]|20,928| |Current assets|P|| |Stock|(Note|18)|ps [TC| |Debtors|(Note 19)|B07|yoeso[|Tf|10,830|15,238|[|]| |_|[Investments]|(Note|17.4)|ps [|| |Cash|at bank and|in hand (Note 24)|B09|60,563);|-||-||60,563|68,093| |Total currentassets|210|||74,393]|=]|74,393]|83,380| |:||| |Creditors:|amounts|falling due within|=,|42,987|12,987|12,375| |one|year|(Note|20)| |Cash|at bank and|in hand (Note|20)|px [||| |Total current liabilities|812|12987, =|||12,987]|12,375|| |Net current assets/(liabilities)|°12|[58406]-||=|]|58,406]|71,005||| |Total assets less current liabilities|813|99,302{ =||13,490||||[112,792]][ 113,807]||| |Creditoone|yea|r|s: amounts(Note falling20) due after|Bi4||| |Provisions for|liabilities|as [TY| |Total net assets or liabilities|B16|99,302|fF|13,490|||142,792|||113,807,| |Funds of|the Charity|pe|;| |Endowment funds (Note 27)|B17|[13,490||[13,490]|||13,490| |Restricted|income|funds|(Note|27)|B18|,|||i|ne| |Designated funds|ow|[|rl|ee| |Unrestricted funds|B19|99,302||99,302}|100,317| |Revaluation|reserve|po|||ee| |Totalfunds|ox|[eoaoa[|||43400]|[ra,7ea]113,007]| |Signed|by one|or two|trustees on|behalf of all| |the trustees|(|Date of approval dd/mm/yyyy| |fC|Le|ZS NSN|2&| |Wg Cmd A Jones|

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RAF Shawbury Warrant Officers’ and Sergeants’ Mess Year Ending 30 Jun 2024

Page 2 of 52

Section C

Statement of Cash Flows

RAF Shawbury . Warrant Officers' and Sergeants’ Mess Year to 30 Jun 2024

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|||||||||| |---|---|---|---|---|---|---|---|---| |Net movement in funds generated from operations||(1,014)| |Depreciation|in the year|2,390| |Disposal|of Fixed|Assets|450| |Revaluation|of|Fixed|Assets|-| |Movement|in|Stocks/Inventories|49| |Movement|in|Debtors/Receivables|4,408| |Movement|in|Creditors/Payables|612| |Net movement|in|assets|and|liabilities|.| |Net cash|generated from|operations|6,895| |Investing Activities|;| |Investment|in|Fixed|Assets|(12,660)| |Changes|in|Investments|(1,764)| |Total|for Investing|Activities|14,424)|| |Financing Activities| |Repayment|of Loans|-| |Total for|Financing|Activities|7| |Total|movement|in|Cash|at bank and|in|hand|,| |Cash|at bank and|in|hand|Bifwd|01|Jul|2023|68,093| || Cash at bank and|in hand C/Fwd|-|30 Jun 2024|||60,563|||

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4

;

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:

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The financial statements have been prepared in accordance with: .
.
the Statement of Recommended Recommended Practice: Accounting and Reporting by Charities preparing their
® accounts in accordance with the Financial Reporting Standard applicable in the UK and UK and and Republic
Ireland (FRS 102) issued on 16 July 2014 2014
® and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by Y.
FRS 102." es
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the Statement of Recommended Recommended Practice: Accounting and Reporting by Charities preparing their ® accounts in accordance with the Financial Reporting Standard applicable in the UK and UK and and Republic of Ireland (FRS 102) issued on 16 July 2014 2014

• -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:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concem assumption doubtful; N/A 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.

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Section D

Notes to the accounts

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1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
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;

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* -Tick as appropriate
Please disclose: :
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(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:
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and . ;
(iii) where practicable, the effect of the change in one or
more future periods.
. N/A
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Section D

Notes to the accounts

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes * -Tick as appropriate
No
Please disclose:
(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
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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
accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102 ;
Start of
period End of period
E £
Fund balances as previously
stated
Adjustments:
Fund balance as restated es
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
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||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts| |Note 2|Accounting|Policies| |This standard list of|accounting|policies has been|applied by the charity exceptfor those identified,|"No" or|"N/a".|Where a|different or| |additional policy has been|adopted then|this|is|detailed in|the box below.| |2.1|INCOME| |Recognition|of income|These are|included|in the Statement of|Financial|Activities|Yes| |» the|charity becomes|entitled|to the|resources;| |*|it|is more|tikely 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| |reportingcarrying amountperiod ofin thewhichstockstheatstocks distribution.are|distributed,|they|are|recognised|as|an|expense|at|the|:| |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 Shawbury|.| |Warrant Officers’|and|Sergeants'|Mess| |Year Ending 30 Jun|2024|

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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|N/A| |trustees’|annual|report.|:| |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| |daims|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.| |2.2|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| |.|:|capita,basis|consistentstaff costswith by thethe timeuse spentof|resources, and othereg costsallocating by theirproperty usage.|costs|by|floor|areas,|or|per|.| |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.| |Grantspayablewithout|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.|

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||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|C|Notes|to|the|accounts|cont...| |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|£400|Yes| |by charity|.| |They are valued|at|cost.|.|No| |The|depreciation|rates and|methods|used|are|disclosed|in|note|14.|No| |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| |reatisable|value.| |Goods|or|services|provided|as|part|of a|charitable|activity|are|measured|at|net|realisable|value|Yes| |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.|Yes|

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Section C Notes to the accounts

cont...

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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|fess 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|

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‘

‘

;

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note|3|Analysis|of income|;| |Unrestricted]|Restricted||Endowment]|Total|funds|[Unrestricted]|Restricted|/Endowment]|Prior year| |funds|.|funds| |'|Analysis|£|£|£|£|£|£|£|£| |andlegacies:Donations|([Donationsandgifts|GiftAidCTCC“‘LSOOC-+Utoz0[|-,086 || |L|e|gacies|Ote Cf| |[aGeneral|grants|provided|by government/other| |in|substance|donations| |[DonatedGeaare|goods,|facilities and|services|||cl|SO iTY| |[Otherdonations andlegacies|GT| |Tota{tta|eeoz0|=|1,086||| |Charitable.|[Barincome|ss|C—“‘(‘C;!(C:CO87BL|{fara|ti4oo]|||11,499 || |activities:|[FunctionIncome|ss|C“‘(RSC2OS|TO|-|-||20ASA ||17.854]|||17,854 || |[Maintenance[Mess|Subscriptions Income|CCi‘“‘(CSC#':«#OC30S98@«(CT808-8]=|-[|30,508]|30,602]|||30,692|| |a|SD|DD|SS| |a|es|eS|SS|es Peed| |PO—CC—“‘iES| |a|SSef|ef|SD|eS| |ee| |a|DSDO|S|OCS|eS|SS| |eea|ee|sD|DS| |Total||50,533]es|en|]|DS59,5337|60,521;|es||80,521eS || |a|ee| |TT| |Other|trading|[Othertrading|activities|ee| |activities:|f—C‘“‘“‘<‘mSC eee| |eSDS|DD|SY| |eS| |Total]teeSD|es| |Income|from|[interestincome|ss|CCCtsi‘(gRTCS|(‘BOZO|||espezt|oa]|88| |investments:|[Dividendincome|ss|CC“‘“‘(CS#CYL;:SOOCS2OT|=|Tsp]| |Rentalandleasingincome——SSSCSC~=“‘(!SC“‘E¥diL!OOCCCd(LSCOCOCdYSCOC‘NY]SCOC‘e#d;’C#$N#N’NWYNWS88||| |[Otheret investment|income|CN§N$NT|| SSC| |Total||3,601]teata|esets]|T1818 || |Separate|[|C—C“‘dRSS®t| |materiatitem|[Ue| |ofincome; [eee| |Po—(tisi‘si‘“‘“|ey| |Tota]tee| |Other:|[Conversion|ofendowmentfundsintoincome|T=]|esns| |acini| |[Gainown use on|disposal ofa programme|relatedinvestment|| __-|A A-||-[|ES||-||-||||_-|| |gerights|min|sinetecnctrwory|TTTTT| |lOther-Otherincome——SSS~=~“—~~‘—~~—ssétsSSC‘| |Ot| |Total]|450;TCCTtSCOTT| |EEeeee| |TOTAL INCOME|||63,674]|tt8,674]|62,405]|4,020]|

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Section D Notes to the accounts
Other information:
Ail 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)
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Section D Notes to the accounts (continued)...
Note 4 Analysis of receipts of government grants .
Government grant 1 a.es
Government grant 3 ee eeTCC
Soeee
Other |
Total ees eee
Pleaseprovide Le This year eee ee eeLast year ee
unfulfilled detalis ofary = Eeeeeea |
contingencies conditions and other = |js 4ee |
that a’ ing to gran ee Peee
have been recognised in poe a ee a]Pe a
income. pee ee ao [ek][ Ge][eS] De ees
Please give details ofother forms fos FaeeeOU
ofgovernment assistance from. fi, So er
which the charity has directly ee Lo2 ae
benefited. Seea ee
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"Notes to the accounts

(continued)..

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Section D
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|||||||| |---|---|---|---|---|---|---| |Note|5|Donated|goods,|facilities|and|services| |This|year|Last year| |Seconded|stat|:|ee£|ee£| |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.|

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'

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Note 6	Analysis ofexpenditure
Expenditureon raisingfunds:	Unrestricted
. Expenditureon charitable activities	[Operating atrading company-non-charitabletrading/ =
	[GardenMaintenance TP tar 47 IGratsmade TOOT soo 2s00f 2,500
	po eS SD EY(OS OSOSORS po
	po
	po
Ped Total expenditure on charitable activities	__66,002] -

Other information:

A

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	.
Analysisofexpenditureoncharitable activities pe itastyonr ef SS LTS Activityor undertaken] funding of	Costs! undertaken	funding of
canbeanalysed asfollows:
following itemsare material: (please disclose
thenature,amountand anyprior year
amounts)

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Section D

Notes to the accounts

(cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

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This year Last year
Description ' £ £
Extraordinary item1 |)gee
Be ee ee 2 Co oe
eeee ee
eees
fiesSOURee UNOS maeeeSoeOeeG oesoe
Extraordinaryi itemj 2 i fpeSoaseaeensteeeaoeseSoe Pe eerae caerpe.
Pe ee a
ee ee ee
Se oeeeee acareAo
Extraordinary: Pitem3 [2Se3ee ee ee eee ee
BRDOee EE SHE EAU COR Ce ISiOe MOSER e ed OSSBeoa oaFESS. eoPo eeea
:
ca: aseeaea e see ne ee 3io:
Extraordinary item 4 fe a eeooeeoois
cSgagesaesee.osaeeeesa
eee oe : = ee o Co ees See ee oe
Oe ee oe eeBe ee
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Section D

(cont)

,

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Notes to the accounts
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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 received		Amount pald out	Amount pald out	Amount pald out		Balance
											held at period	end
Description/name ofparty	Related
	party(Yes No	or	__ [		This year £		Lastyear £				This year €
Contractor
Members' monies for
Contractor
- Bar Receipts
8.2 Whereaconsortia orsimilar	similararrangement		existswhereby2or		ormore charitiesco-operate toachieveeconomies						economies in the		:
purchase ofgoodsorservices,pleasedisclose detailsofanybalances				balances outstandingbetweenanyparticipatingmembers.
											Balance held at period end
	Description! ' escription/name of party										Thisyear
									Tota]=]

:

RAF Shawbury Warrant Officers’ and Sergeants’ Mess : Year Ending 30 Jun 2024

Page 19 of 52

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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 ‘
(examples) £ £ £ £ £
omerPP
eo OT
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Last year

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Support Furthering oe :
cost Raising funds Objectives Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £
Le sses CO)
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Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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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 ofthe amount paid for any statutory external scrutiny ofamount paid for any statutory external scrutiny ofpaid for any statutory external scrutiny offor any statutory external scrutiny ofany statutory external scrutiny ofstatutory external scrutiny ofscrutiny ofof accounts and other services provided by your independent examiner.and other services provided by your independent examiner.other services provided by your independent examiner.services provided by your independent examiner.provided by your independent examiner.by your independent examiner.your independent examiner.independent examiner.examiner. If nothing wasnothing waswas paid please enterplease enterenter'0' in the appropriateappropriate box(es).
	This year	Lastyear
	£	£
Independentexaminer'sfees Assuranceservicesotherthanauditorindependentexamination	4,270	1,208 Pf
Otherfees (forexample: financial advice, consultancy, accountancy services) paid to
theindependentexaminer

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Notes to the accounts

(cont)

Section D

Note 11 Paid employees Please complete this note if the charity has any employees.

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11.1 Staff Costs

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This year Last year
£ £ ;
Salaries and wages eS
Pension costs (defined contribution scheme) es es
Other employee benefits eS
Total staffcosts|TO-
; ; ; ;
Please See Note 6, Re Administration Costs -
charity provide whose detailscontracts of expenditureare with and onare stp a ffid workingby a related for theparty Other Information
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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.

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No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 True
Number of employees
£60,000 to £69,999 ae Se ae ee
£70,000£80,000 toto £89,999 £79,999 RiePeas RSLe SeeS
_ _ £90,000 to £99,999 Bee eS eee
£100,000 to £109,999 Bee SN BRE eg
Please provide the total amount paid to key management ; ee= eS
personnel (includes trustees and senior management) for their oe a >
Services to the charity geee ee
11.2 . This year Last year
Average head count in the year Number Number
The parts ofthe charity inwhich the [Fundraising | |
employees work Charitable Activities [|
Governance |
re
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Section D

Notes to the accounts

(cont)

11.3 Ex-gratia payments to employees and others (excluding trustees)

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Please complete if. an ex-gratiaa payment No ex-gratiaYF payments have been made
is made.
Please explain the nature of the paymentoeee
tk eee ee ee
Ceaa ee
eeeeS ee ee Be a ee ee
oePISSees aeCo eeSNeeEEaoeNBRSeaeSesEOSe CREeset
eteeRe
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ee
SEE Sa Sg ereee ee
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sampled icp ae ARERR COU Re Corea gaaapigrigte ede ar cen Sor een Sere een Cea
(orPlease state the amount of the payment ooOR SeaoeBea ae
value of any waiver of a right to an aeeeESigeo Deeee
asset) Bee Ps SSeeee
Pe eeee
Se ae yo onee oe
lens eb dosoadl ese a es eeGee oeSe
See ee
11.4 Redundancy payments
Please complete if any redundancy or
termination payment is made in the . . .
period.riod No Redundancies during the period
Total amount of payment ee ee
The nature of the payment (cash, asset RReeRR epeeaaeeeOR ee oeee
etc.) ego ae cS ae SURES aeaS SS ee Se
S ae eeeeeee ee as oe
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pO e es
ee
; Thebalance extent of redundancy funding at the eesues Go So eSeefe=ee = pleseeBeeeeeOe
sheet date UaeeeyenSd 4 ae e esoeeioee q
ea aee ee
eeeiSheed(as ESTee4BeeS eeeeeeee
‘eaenasty a o e : esa.oe
e ee
Please state the accounting policy for oe Hee INNS oe To
any «oes ee SeaE
redundancy or termination Let. ee Pe eegee
payments Se ee ee
Pe ee
Nia Nr
pearee eRe ee ges
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Section D

(cont)

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Notes to the accounts
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Note 12

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Defined contribution pension scheme or defined benefit scheme
accounted for as a defined contribution scheme.
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12.1 Please complete this note if a defined contribution pension scheme is operated.

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|
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Amount of contributions recognised in the SOFA as an expense

|

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between N/A activities and between restricted and unrestricted funds. 12.2 Please complete this section section where the charity participates participates in a a but is is unable to ascertain its share of the share of the the underlying assets and liabilities. liabilities. Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit N/A plan. Please provide such information asis_ available about the plan's surplus or N/A deficit and the implications, if any, for the reporting charity 12.3 Please complete complete this section section where the charity participates participates in a a multi-employer defined benefit pension plan plan that is accounted for as a is accounted for as a accounted for as a for as a as a a defined contribution plan. contribution plan. plan. Describe the extent to which the charity can be liable to the plan for other NA entities’ obligations under the terms and conditions of the multi-employer plan

12.2 Please complete this section section where the charity participates participates in a a defined benefit pension plan but is is unable to ascertain its share of the share of the the underlying assets and liabilities. liabilities.

12.3 Please complete complete this section section where the charity participates participates in a a multi-employer defined benefit pension plan plan that is accounted for as a is accounted for as a accounted for as a for as a as a a defined contribution plan. contribution plan. plan.

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Section D

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:

Notes to the accounts

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(cont)
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Note 13 Grantmaking
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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)

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Grants to Grants to :
Analysis ; institutions individuals Support costs Total
£ £ £ £
Total p01500 |
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Please enter “Nil” if the charity does not identify and/or allocate support costs.

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13.2 Grants made to institutions
Mycontextcharity of itshas grantmaking.made grants toDetailsparticular of theinstitutions that institution supported, are materialpurpose in the of the | we |
grant and total paid to each institution is available on the charity's web site. Po
P Total amount of
Total grants to institutions in reporting period fF
: Other unanalysed grants fF
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Last year: .
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to : :
Analysis institutions individuals Support costs Total
£ £ £ £
Total Pe 800 f [2500] |
:
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Please enter “Nil” if the charity does not identify and/or allocate support costs.
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13.4 Grants made to institutions
Mycontextcharity of itshas grantmaking.made grants toDetailsparticularof theinstitutions that institution supported, are materialpurpose in theof the pe
grant and total paid to each institution is available on the charity's web site. Po
N: f . itutio : P Total amount of
;
Total grants to institutions in reporting period PF
Other unanalysed grants fF
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BSection 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

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||||||||| |---|---|---|---|---|---|---|---| |Freehold|land &|Silverware,|Plant,|machinery||Fixtures,|fittings|Total| |buildings|paintings|and|and motor|and|equipment| |prints|vehicles| |£|£|£|£|£| |year| |14.2|Depreciation|and|impairments| |year| |_|14.3|Net|book|value| |Net|book|value|at|the| |beginning|of the|year| |Net book value at the|9700|31,694| |end|of the|year|

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Section D	Notes to the accounts (cont)	Notes to the accounts (cont)
14.4 Impairment
Please provide a description ofthe		Thisyear - N/A
eventsandcircumstances thatled to		.
therecognition orreversalofan
impairmentloss.		Lastyear N/A
14.5 Revaluation
ifan accountingpolicyofrevaluation		isadopted, please provide:
thename ofindependent valuer, . applicable	if	N/A
themethodsappliedandsignificant assumptions		NA
thecarryingamount thatwouldhave
beenrecognisedhadthe assetsbeen	been
carried under the costmodel.
Details ofthe lastrevaluation
theeffectivedateofthe revaluation thenameofindependentvaluer			Unknown
(i) themethodsappliedand		Basedupon the valuer's opinion ofthesame forinsurance
significantassumptions		purposes only.	;
		in adherence to theguidelines forRAFservice charities,	the value
		offixedassets outlinedin the organisation's financialstatements
		are as follows:
		Silverware, paintingandprints, andselectfurniture itemsare
		recordedatan insuredvaluation, which is subject toprofessional
. . (ii)themethodsappliedand significantassumptions		review everyfiveyears. Itshouldbenotedthatduetotheelapsed time, theoriginalacquisition costsofmostassetsarenot ascertainable. Consequently, ithasnotbeenpossible to
		determine theamountofanyrelatedRevaluation reserve.
		Additionally, othertangibleassets are depictedathistoricalcost
		less accumulateddepreciation in accordance with relevant
		accountingstandards.

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Section D Notes to the accounts (cont)
14.6 Other disclosures
(i) Please state the amount of
borrowing costs, if any, capitalised in
the construction of tangible fixed
assets and the capitalisation rate
used.
(ii) Please provide the amount of
contractual commitments for the N/A
acquisition of tangible fixed assets.
(iii) Details of the existence and
carrying amounts of property, plant
and equipment to which the charity N/A
has restricted title or that are
pledged as security for liabilities.
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• The "transfers" row is for movements between fixed asset categories.

,

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Section D

Notes to the accounts

(cont)

;

,

;

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

;

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’ 15.1 Cost or valuation
Research & | Patents and Total
development | trademarks
£ £ £
Adtitions a
- 15.2 Amortisation and impairments
“Basis
Rate
Impairment a
15.3 Net book value .
Nat book value at the beginning of the
year
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including:
Policies for the recognition of any capital
development N/A
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Please provide a description of the events and
circumstances that led to the recognition or N/A N/A
reversal of an impairment loss.
15.6 Revaluation
if an accounting policy of revaluation is adopted, please provide:
the carrying amount that would have been .
recognised had the assets been carried under the N/A N/A
cost model.
15.7 Other disclosures
(i) tf your intangible asset was acquired by way of
grant, provide value on initial recognition and N/A N/A
carrying amount of the asset.
(ii) Details of the carrying amounts of any
intangible assets to which the charity has restricted N/A N/A
title or that are pledged as security for liabilities. Us
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible N/A N/A
assets. ;
_(iv) State the amount of research and development
expenditure recognised as expenditure in the year. N/A N/A
)
(vi) Please detail the headings in the SOFA in ‘
which a charge for amortisation of intangible N/A N/A
assets is included.
(vii} For any material intangible assets, please
__ provide a description, its carrying amount and any
remaining amortisation period. N/A
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• The "transfers" row is for movements between fixed asset categories.

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(cont)

‘

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Section D

Notes to the accounts

Note 16 Heritage assets , Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets

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|||||||| |---|---|---|---|---|---|---| |(i)|Exptain|the|nature|and|scale|of| |heritage assets|held.| |(ii)|Explain|the|policy for the| |acquisition,|preservation,|management| |and|disposal|of heritage|assets.|

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||||||| |---|---|---|---|---|---| |16.2|Cost|or valuation| |Heritage asset| Heritage|asset| Heritage|asset | Heritage|asset|Total| |.123| |££|£|£|£| |16.3|Depreciation|and|impairments| |“Basis| |“|Rate| |16.4 Net book value| |Nat|book value|at the|beginning|of the|:| |year|.|

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16.5 Impairment

’ Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

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16.6 Revaluation

if an accounting policy of revaluation is adopted, please provide:

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation valuation

at valuation valuation . At valuation | At cost Group Total Group A B £ £ £

Carrying amount at the beginning of the period

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reasonwhy heritage
assets havenotbeen recognisedon		N/A
the balance sheet.
{ii} Describe the significance and
nature of heritage assets.		N/A
(iii) Disclose information that is
heipful in assessing thevalue of		N/A
heritage assets.
(iv) Explain the reasonwhy it is not
practicabletoobtain avaluation of	;	N/A	.
heritageassets.

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	16.9 Fiveyearsummary ofheritage	assetstransactions
-.	Purchases Group A Group B Group C Other Donations GroupA Group B Group C Other Totaladditions Chargeforimpairment Group A Group B Group C Other Totalchargeforimpairment Disposais Group A -carryingamount Group B-carryingamount Group C Other Totaldisposals	[20742023 oz2

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Section D

Investment assets

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Notes to the accounts
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(cont)
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Note 17

Please complete this note if the charity has any investment assets.

,

17.1 Fixed assets investments (please provide for each class of investment)

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Listed Cash & cash} Investment Social Total
investments | equivalents | properties | investments
Carrying (fair) value at beginning of
period 20,928 20,928
Add: additions to investments during
period
Add: Revorsalofimpsiments © [TTT
Addi(deduct): transfer in/(out) in the | P|
period
Addi(deduct): net gain/(loss) on
: 1,764
revaluation
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*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

Listed investments Grand total (Fair value at year end+Cost less impairment)

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Fair value at| Cost less
yearend j impairment
eeee ee
22,692 pe
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17.3 If your charity holds investment properties, please complete the following note:
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(i) Explain the methods and significant assumptions in determining the fair value of —_ investment property held by the charity (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 (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

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Analysis of current asset ; . This year | Last year
investments .
ee
Cash or cash equivalents nn
Listed investments : a es
Investment properties a
Social investments a eee
Other investments a ee
Total a ee
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
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RAF Shawbury Warrant Officers’ and Sergeants’ Mess Year Ending 30 Jun 2024 .

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17.6 Concessionary loans

;

Amountloans of concessionary loans made(multple [ | | tat sucmadesooregationmay be dlsclo doe s ednotobsuresnteant:in aggregate provided. [ TTTT a : Amount of concessionary loans received (Muitipie lene recoed maybe dectnedin ggrigee provided}|| information).that such aggregation does not obsure significant a 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 17.7 Additional information [CCCThisyear| sikeastyear 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. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 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.

)

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|||||||||| |---|---|---|---|---|---|---|---|---| |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.| |Work|in| |For|For|resale|For|For|resale|progress| |distribution|distribution| |Opening|es|ee)ed| |Acie|pee|a| |expensed|inp|Se| |Closingimpaired|ddcs|es| |eded| |SSeS| |Opening|ed|ed|ee)|ed| |ne|es|es|ee| |mre|es| |_| |eerentn rte|ee| |impaired|es|es|ed|ed| |Closing|es|ed|ed|es| |18.2|Please|specify the|carrying amount|of any| |stocks|pledged|as|security for|liabilities|

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Section D

(co

Notes to the accounts

Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. ‘

19.1	Analysis ofdebtors		This year	Lastyear
			£	£
Trade	debtors		8,699	10,313
Prepaymentsandaccruedincome			2,131	4,925
Otherdebtors	debtors	Total]	a 10,830}, 15,238

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)

,

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£
Trade debtors i a
Prepayments and accrued income i
Other debtors a
Total|
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)

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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

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Amounts falling due within one year
This year Last year This year Last year
ed£ ed£ £ £ .
ed ed
3,721 so} |
2) ed
es ed ed
ed ed
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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

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£ £
i la
i i
a
in
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Notes to the accounts

Section D

(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 hasa liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

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This year Last year
£ £
Balance at the start of the reporting period a
Amounts added in current period i i
Amounts charged against the provision in the current period i
Unused amounts reversed during the period i i
Balance at the end of the reporting period ne
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21.2 Please provide:

:

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This year Last year
-a brief description of any obligations on the balance
sheet and the expected amount and timing of N/A
resulting payments;
- »an indication of the uncertainties about the amount
or timing of those outflows; and N/A
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for N/A
that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not ‘
recognised asa liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and 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
any amounts designated and the likely timing of that
expenditure.
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(cont)

Section D Notes to the accounts

Note 22 Otherdisclosures fordebtors, creditors and other basic financial instruments	:
22.1 Please provide information aboutthe significance
offinancial instruments (eg. debtors, creditors,
investments etc)tothe charity's financial position or
performance, forexample, thetermsand conditions of
joans orthe use ofhedging to managefinancial risk.
22.2 Ifthe charity has provided financial assets as a
form ofsecurity, the carrying amountofthefinancial
assets pledged as securityand theterms and
conitionsrelatedtoitspledgeshouldbegivenhere.

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Section D

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Notes to the accounts
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(cont)
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Note 23 Contingent liabilities and contingent assets

.

23.1 Contingent liabilities . Where the the charity has contingent has contingent contingent liabililities, please complete complete the following following section unless the the possibility of their existence is remote.

23.1 Contingent liabilities . Where the the charity has contingent has contingent contingent liabililities, please complete complete the following following section unless the the their existence is remote. This year . Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to the RAF Central Fund: to retum original working capital if unit ever closes. Last Year Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the £ liability. Permanent Endowment (CL) to the RAF Central Fund: to retum original working capital if unit ever closes.

23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable

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----- Start of picture text -----
Description of item Estimate of financial effect
£
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 NIA N/A
. Where it is not practical to make one or more of these
disclosures, please state this fact
----- End of picture text -----

RAF Shawbury Warrant Officers’ and Sergeants’ Mess Year Ending 30 Jun 2024

Page 43 of 52

Section D

(cont)

Notes to the accounts

Note 24 Cash at bank and in hand

.

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank Cash Floats Other

==> picture [163 x 101] intentionally omitted <==

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eeee
a i
| 52,063 | 49,711
8,500 18,382
a
: a
Total| 60,563} 68,093
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;

:

RAF Shawbury Warrant Officers’ and Sergeants' Mess Year Ending 30 Jun 2024

Page44 of 52

:

: :

:

‘

Section D Notes to the accounts (cont) Note 25 Fair value of assets and liabilities ~ This year Last year 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.

RAF Shawbury Warrant Officers’ and Sergeants' Mess Year Ending 30 Jun 2024

Page 45 of 52

Section D

(cont)

;

Notes to the accounts

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.

This year Last year — | pom fo Provide an estimate of the financial. effect of the event N/A or a statement that such an estimate cannot be made

RAF Shawbury Warrant Officers’ and Sergeants' Mess Year Ending 30 Jun 2024

Page 46 of 52

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Section D			Notes to	the accounts	(cont)
Note 27	Charityfunds (cont)
27.3 Transfers between		funds
		Reason	fortransferand whereendowment is converted to income,
				legal powerfor its conversion
Between unrestricted and
restricted funds
Betweenendowmentand
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds Pm		Purposeofthedesignation fm

.

RAF Shawbury Warrant Officers' and Sergeants’ Mess Year Ending 30 Jun 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

==> picture [454 x 222] intentionally omitted <==

----- Start of picture text -----
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.
Amounts paid or benefit value ,
Legal authority (eg
Name of trustee order, governing Remuneration Pension Redundancy TOTAL TOTAL
document) contribution | (including\joss of
office)
Rs Ss SS
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. NIA
----- End of picture text -----

28.2 Trustees’ expenses

.

==> picture [422 x 182] intentionally omitted <==

----- Start of picture text -----
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 reimourses ee
Subsistence ee
Accommodation ee)
Other (please speci eT
Please provide the number of trustees reimbursed for .
expenses or who had expenses paid by the charity
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RAF Shawbury Warrant Officers’ and Sergeants' Mess Year Ending 30 Jun 2024

Page 50 of[52]

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----- Start of picture text -----
Section D
----- End of picture text -----

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----- Start of picture text -----
Notes to the accounts
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==> picture [21 x 9] intentionally omitted <==

----- Start of picture text -----
(cont)
----- End of picture text -----

==> picture [139 x 9] intentionally omitted <==

----- Start of picture text -----
28.3 Transaction(s) with related parties
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;

:

==> picture [465 x 235] intentionally omitted <==

----- Start of picture text -----
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. .
There have been no related party transactions in the reporting period (True or False) TRUE .
. Amounts
Provision written off
Name of the trustee or] Relationship Description of the Balance at for bad durin: This Year | Last Year
related party to charity transaction(s) periodend | debts. at reportingid Total Total
Irae I eeperiod end ee.
7 (Y
[T [owaOTCCCs‘C;C‘;s‘C—;és~dSC“C(‘(“‘(‘C;CCr]
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.
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.

RAF Shawbury Warrant Officers’ and Sergeants’ Mess Year Ending 30 Jun 2024

Page 51 of 52

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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 adda
separate sheet.
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RAF Shawbury Warrant Officers' and Sergeants’ Mess Year Ending 30 Jun 2024

.

Page 52 of S2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing Trustee of	RAF SHAWBURY WARRANT OFFICERS’ & SERGEANTS’ MESS	RAF SHAWBURY WARRANT OFFICERS’ & SERGEANTS’ MESS	RAF SHAWBURY WARRANT OFFICERS’ & SERGEANTS’ MESS
On accounts for the year	30thJune 2024	Charity no	1157057
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:	29.11.2024
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