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← Defence Academy Athletics Union

2024-07-31-accounts

Trustees. Annual Report for the period I Period start date ' Period end date | li4onlh Year From | Year 01 31 Section A Reference and administration details Charity name Athletics Union Other names charity is known by Registered charity number (if any) 1160122 Charity's principal address JSAU, Defence Academy of the UK Cormorant Building, Room 112, Shrivenham Wiltshire Postcode SN6 8SP Names of the charity trustees who manage the charity Dates acted if not for whole ear Trustee name Office Ilf any) Name of person (or body) entitled toa oint trustee ifan Wg Cdr Thomas CO Shrivenham Stn 01 Aug 23- 31 Jul 2024 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, if any, (for example, any.custodian'trustees) Name Dates acted if not for whole ear TAR March 2012

Names and addresses of advisers (Optional information) e of adviser Name Address Name of chief executive or names of senior stsff members (Optional information) Section B Structure, overnance and mana ement Description of the charity's trusts Constitution of the Athletics Union adopted 10 Jan 2011 Type of governing document How the charity is constituted Unincorporated association. Trustee selection methods In accordance with Army Service Fund Regulations, the Shrivenham Stn CO is appointed as the ex-officio Managing Trustee of all Service Funds held at the Defence Academy. Additional governance issues (Optional information) You may choose to include additional information, where relevant, about: policies and procedures adopted for the induction and training of trustees; the charity's organisational structure and any wider network with which the charity works; relationship with any related parties; trustees, consideration of major risks and the system and procedures to manage them. Section C Ob'ectives and activities The Athletics Union continues to grow and attract new members by providing sporting opportunities and instruction for Armed Forces personnel. Consequently, the fitness and morale of all participants has flourished and (by association) has further enhanced and developed invaluable teamworklcomradeship. Summary ofthe objects ofthe charity set out in its governing document TAR March 2012

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) Additional details of objectives and activities (Optional information) You may choose to include further statements, where relevant, about: policy on grantmaking; policy programme related investment; contribution made by volunteers. TAR March 2012

. Achievements and performance Summary'of the main achievements of the charity during the year The Fund has continued to support numerous Defence Academy Sports Clubs within the unit. As a result,. these Clubs have thrived and remain increasingly popular with our military members. TAR March 2012

Section E Financial review Brief statement of the charity's policy on reserves The Fund has no investments and only operates a small Gener,al Purpose Fund surplus to help fund overarching expenditure such as insurance. Sports Clubs comply with the direction to maintain a positive Restricted Fund account balance at all times. Details of any funds materially in deficit No funds were in deficit. Further financial review details (Optional information) You may choose to include additional information, where relevant about: the charity's principal sources of funds (including any fundraising); how expenditure has supported the key objectives of the charity; investment policy and objectives including any ethical investment policy adopted. Section F Other optional information Section G The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Wg Cdr G Thomas Managing Trustee Date 31 July 2024 TAR March 2012

Service Non Public Funds Final Accounts, Managing Trustee's Report, Internal Audit Board Report and Independent Examiner's Report (SORP 2005 compliant) Internal Audit Board Scheme, (Use either Page I depending on the type of scheme used) Arniy ForniN1514 (Rev 11109) Unit: Defence Academy of the UK Address: Shrivenham Swindon SN6 8LA In respect of the Athletic Union Fundlcharity Charity CommissionlRegulator registered number 1160122 For the period from IAug23 to 31Ju124 Managing Trustee(s) during the period: From IAU 23 to 31 Jul 24 Name W Cdr G Thomas From to Name From to Name Fund Manager(s) during the period: From IAU 23 to 31 Jul 24 Name Col M Todd From to Name From to Name Internal Auditor(s) during the period: From IAU 23 to 31 Jul 24 Name Mr S J Worth HEO From to Name From to Name Associate Auditor(s) during the period: As50eiate Auditor Associate Auditor Regimental Accountant(s) during the period: From From From From From From From IAU 23 INov23 7Nov23 13 Nov 23 23 Nov 23 IMar24 12 Mar 24 to to to to to to to INov23 7Nov23 13 Nov 23 23 Nov 23 IMar24 12 Mar 24 31 Jul 24 Name Name Name Name Name Name Name Ms S J Grant Mr N Hetherin Ms S J Grant Mr N Hetherin Ms S J Grant Mr N Hetherin Ms S J Grant on on on

Statement of Financial Activities as at 3110712024 Paxton+ Pagelofl Printed.. 0210912024 ATHLETIC UNION Defence Academ of the UK Unrestrictedl DesignatedlGPF Funds Restricted Funds Endowment Funds Total Funds Previous Period Total Funds ncoming Resources oluntary Income tivities for Generating Funds Investment Ineome InLome Resources from haritable Activities ther Incomin Resources otal Incomin Resources esources Expended Cost of enerating Funds Investment Managem¢nt Costs osts of Generating Funds haritable Activities ovemance Costs rants and Donations tber Costs otal Resources Ey ended et Incomingloutgoing esources Before Transfers ransfers 0.00 0.00 0.00 44,937.62 0.00 0.00 0.00 0.00 0.00 44.937.62 0.00 0.00 32.738.83 0.00 0.00 0.00 0.00 42,996.13 0.00 0.00 0.00 0.00 42,996.13 0.00 87 933.75 53.423.02 0.00 0.00 87 933.75 86 161.85 0.00 0.00 0.00 0.00 0.00 4,004.53 4 004.53 0.00 0.00 62,983.18 2,042.78 15,839.32 1,349.31 82 214.59 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62,983.18 2,042.78 15,839.32 5,353.84 86 219.12 0.00 0.00 87,144.87 3.087. I I 1,746.98 13,792.24 105 771.20 0.00 -4.004.53, 5,719.16 0.00 1,714.63 -19,609.35 ross transfers between funds intemal transfers) et Incoming resources befor holding gains and losses Holding GainslLosses ains on revaluation of the harity's fixed assets Unrealised Gain51Losses on inveslment a55ets et Movetnent in Funds econciliation of Funds otxl fund5 brought forward rom previous year otal funds carried forward 0.00 0.00 0.00 0.00 0.00 -4,004.53 5,719.16 0.00 1,714.63 -19,609.35 0.00 0.00 0.00 0.00 0.00 0.00 -4.004.53 0.00 5,719.16 0.00 0.00 0.00 1714.63 0.00 -19,609.35 13,923.31 34,810.10 0.00 48,733.41 9,918.78 40,529.26 0.00 50.448.04

Paxton+ Balance Sheet- July 2024 Page l of 3 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK July 2024 End of last ear Balance Fixed Assets 16.643.58 CAPITAL PROPERTY 0.00 INVESTMENTS 12,639.05 0.00 16.643.58 Total Fixed Assets 12.639.05 Current Assets 34.873.74 CENTRAL BANK 225.00 DEBTORS 35,098.74 Total Current Assets 37,808.99 0.00 37,808.99 51,742.32 Totsl Assets 50,448.04 Liabilities 3,008.91 CREDITORS 0.00 VAT CONTROL 0.00 VAT PAYABLE 0.00 0.00 0.00 (3.008.91) Total Liabilities 0.00 48.733.41 Total Assets Minus Liabilities 50,448.04 Total Funds 34,810.10 Total Restricted Funds 0.00 Total Endowment Funds 0.00 Total Designated Funds 13.923.31 Accumulated Trading & GPF 40,529.26 0.00 0.00 9,918.78 48.733.41 Total Funds 50,448.04

Paxtoll+ Balance Sheet- July 2024 Page2 of 3 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK End of last ear Balance Funds Analysts Designated Funds 0.00 0.00 Restricted Funds 10.35 FITNESS & YOGA 2,034.46 AU COMMITTEE 0.00 BADMINTON (SUSPENDED) 517.46 CLAY TARGETS 3,065.95 CRICKET 0.00 CROSSFIT (SUSPENDED) 1,584.95 CYCLING 581.10 FENCING 1.257.35 FLY FISHING 245.73 FOOTBALL 439.25 HOCKEY 0.00 MARTIAL ARTS (SUSPENDED) 1,286.1 I MOUNTAtNEERtNG 108.35 ORIENTEERING 964.99 PARACHUTING 3.315.53 POLO 0.00 REAL TENNIS (SUSPENDED) 3,067.79 RUGBY 400.61 RUNNING 5,234.71 SAILING .820.72 SHRIVENHAM SHOOT 741.22 SQUASH 0.00 STANDUP PADDLE BOARDING CLOSED 2,304.44 SWIMMING POOL (CLOSED) 655.39 TENNIS 2,394.87 TRIATHLON 0.00 BRAZILIAN JUI JITSU (SUSPENDED 50.54 MIXED NETBALL 2,728.23 WINGS 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 0.00 CLOSED 97.37 15,418.95 0.00 974.16 2,388.15 0.00 1,054.59 235.10 1.751.15 286.98 1.000.73 0.00 1.416.11 48.35 453.99 1,830.53 0.00 923.97 219.62 4,248.60 1,851.51 921.15 0.00 0.00 115.81 2,409.87 0.00 151.54 2,731.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34.810.10 40,529.26 Endowment Funds 0.00 0.00

Paxton+ Balance Sheet - July 2024 Page3 of3 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK End of last ear Balance Trading and General Purpose Funds 0.00 Trading surplus 0.00 Non Primary Purpose trading sU￿]uS 4.259.85 General Purpose Fund surplus 0.00 0.00 (4,004.53) 4.259.85 Trading & GPF surplus 9,663.46 Balance at last balance sheet (4.004.53) 13.923.31 13.923.31 Accumulated Trading & GPF 9.918.78 48,733.41 Grand total 50,448.04 re ofAIC HolderlFund Manager Date - Signature of Managing Trustee Date -___

Paxton+ Trial Balance Pagelof5 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Balance date to end of July 2024 All nominal codes Without cost centre codes shown AIC Code Name Balance Year Movement Bloo CAPITAL PROPERTY L2.639.05 4,004.53 B300 tNVESTMENTS 0.00 0.00 B500 DEBTORS 0.00 -225.00 B651 CENTRAL BANK 37,808.99 2,935.25 B700 CREDITORS 0.00 3,008.91 B750 VAT CONTROL 0.00 0.00 B760 VAT PAYABLE 0.00 0.00 B761 CONSOLIDATED DEBTORS DO NOT USE 0.00 0.00 B762 0.00 0.00 B900 ACCUMULATED GPF -13,923.31 4.259.85 ROOI FITNESS & YOGA -97.37 -87.02 R002 AU COMMITTEE -15,418.95 -13,384.49 R003 BADMtNTON (SUSPENDED) CLAY TARGETS 0.00 0.00 R004 -974.16 456.70 R005 CRJCKET -2,388.15 677.80 R006 CROSSFIT (SUSPENDED) CYCLING 0.00 0.00 R007 -1,054.59 530.36 R008 FENCING -235.10 346.00 R009 FLY FISHING -1,751.15 493.80 ROIO FOOTBALL -286.98 -41.25 ROII HOCKEY -1,000.73 -561.48 R012 MARTIAL ARTS (SUSPENDED) MOUNTAtNEERtNG 0.00 0.00 R013 -1.416.11 -130.00 R014 ORIENTEERING 48.35 60.00 R015 PAIL4CHUTtNG 453.99 511.00 R016 POLO -1,830.53 1.485.00 R017 REAL TENNIS (SUSPENDED) RUGBY 0.00 0.00 R018 -923.97 2,143.82 R019 Ri[￿￿￿0 -219.62 180.99 R020 SAILtNG 4.248.60 986.11 R021 SHRIVENHAM SHOOT -I,85l.51 -30.79 R022 SQUASH STANDUP PADDLE BoARD￿G CLOSED -921.15 -179.93 R023 0.00 0.00

Paxton+ Trial Balance Page2of 5 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK AIC Code Name Balance Year Movement R024 SWIMMING POOL (CLOSED) TEKNIS 0.00 2.304.44 R025 -115.81 539.58 R026 TRIATHLON -2,409.87 -15.00 R027 BRAZILIAN JUI JITSU (SUSPENDED MIXED NETBALL 0.00 0.00 R028 -151.54 -101.00 R029 WNGS -2,731.03 -2.80 R041 CLOSED 0.00 0.00 R042 CLOSED 0.00 0.00 R043 CLOSED 0.00 0.00 R044 CLOSED 0.00 0.00 R045 CLOSED 0.00 0.00 R046 CLOSED 0.00 0.00 R047 CLOSED 0.00 0.00 R048 CLOSED 0.00 0.00 R049 CLOSED 0.00 0.00 R050 CLOSED 0.00 0.00 50,448.04 -54,452.57 15,709.26 -23.973.64 4,004.53 -8,264.38

Paxton+ Trial Balance Page3 of 5 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK AIC Code Narne Balance Month Movement GOOI STATION FUND GRANTS FOR CLUBS LOAN TO SPORTS CLUB 0.00 0.00 G002 0.00 0.00 G003 REPAYMENT OF LOAN 0.00 0.00 G004 GRANT TO SPORTS CLUB 0.00 0.00 G005 DONATION 0.00 0.00 G050 GRANTS AWARDED IN ERROR OUTDATED CHEQUE 0.00 0.00 G051 0.00 0.00 G125 BANK IKfEREST & DIVIDEND SUBSCRIPTIONS 0.00 0.00 G150 0.00 0.00 G151 CLUB COLOURS 0.00 0.00 G152 MEMBERSHIP 0.00 0.00 G153 MATCH FEES / TAKJNGS 0.00 0.00 G154 LERWILL CUP INCOME - RUGBY MEMBER KIT PURCHASE 0.00 0.00 G155 0.00 0.00 G156 UNKNOWN RECEIPT 0.00 0.00 G157 CLUB - CAPITAL PROP PURCHASES OVERPAYMENT OF tNSURANCE CLUB PHOTOGRAPHS 0.00 0.00 G158 0.00 0.00 G159 0.00 0.00 G160 FUNCTION CONTRIBUTIONS SALE OF EQUIPMENr MERGER OF CLUBS 0.00 0.00 G300 0.00 0.00 G301 0.00 0.00 G460 REALISED INVESTMENTS 0.00 0.00 G520 CHRISTMAS CRACKER EVENT AU FAIR 0.00 0.00 G521 0.00 0.00 G522 FUNDING RETURNED 0.00 0.00 G600 ACTIVITIES COSTS 0.00 0.00 G601 EXTERNAL MEMBERSHIP FEES PURCHASE COLOURS AWARDS AWARDS LtrNCH 0.00 0.00 G602 0.00 0.00 G603 0.00 0.00 G604 CLUB REFRESHMENrs I SOCIAL SUBS TO S&W 0.00 0.00 G605 0.00 0.00 G606 LERWILL CUP EXPENSE - RUGBY EXPENDABLE PROPERTY 0.00 0.00 G607 0.00 0.00

Paxton+ Trial Balance Page 4 of 5 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK AIC Code Name Balance Month Movement G608 CLUB KIT / STRIP 0.00 0.00 G609 CAPITAL PROPERTY 0.00 0.00 G610 MEMBERSHIP I SUBS REFUND COACHING I TRAINING 0.00 0.00 G611 0.00 0.00 G612 EQUIP I FACILITIES HIRE 0.00 0.00 G613 ENTRY FEES 0.00 0.00 G614 MATCH FEES 0.00 0.00 G615 PROPERTY REPAIRS 0.00 0.00 G616 TRAfNING COURSES 0.00 0.00 G617 FIRST AID I PHYSIO 0.00 0.00 G618 MEET I EXPED COSTS 0.00 0.00 G619 GRAPHICS I PRtNTING 0.00 0.00 G621 CLUB PHOTOS 0.00 0.00 G749 POSTAGE 0.00 0.00 G750 INSURANCE 0.00 0.00 G751 COMMITTEE COSTS 0.00 0.00 G752 CIVILIAN GYM USERS COVER SPINNING INSTRUCTOR TNSURANCE GIFTS 0.00 0.00 G753 0.00 0.00 G770 0.00 0.00 G771 GRANTS TO SPORTS CLUBS LOAN TO SPORTS CLUB 0.00 0.00 G772 0.00 0.00 G773 FLOWERS 0.00 0.00 G774 EXPED GRANTS 0.00 0.00 G800 PROPERTY DEPRECIATION PROPERTY WRITE OFF 1,884.34 1.884.34 G801 2,120.19 0.00 G802 SALARIES 0.00 0.00 G803 REPAYMENT OF LOAN 0.00 0.00 G804 QUALIFICATION I EXAM FEES MONTHLY SAGE COSTS 0.00 0.00 G805 0.00 0.00 G806 MERGER OF CLUBS 0.00 0.00 G900 GRANTS TO SPORTS CLUBS SALE OF SKIS 0.00 0.00 G901 0.00 0.00 G950 UNREALISED LOSS ON INVESTMENTS REALISED tNVESTMENTS 0.00 0.00 G951 0.00 0.00

Paxton+ Trial Balance Page 5 of 5 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK AIC Code Name Balance Monih Movement T740 SALES DISCOUNTS GIVEN PURCHASE DISCOUNTS TAKEN 0.00 0.00 T750 0.00 0.00 4,004.53 0.00 1.884.34 0.00 4,004.53 1,884.34 0.00

Paxton+ Income and Expenditure - Detalled - July 2024 Page l of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK July 2024 Turnover this month Turnover ear to date GPF Analysis Income Voluntary Income GOOI STATION FtrND GRANTS FOR C G002 LOAN TO SPORTS CLUB G003 REPAYMENT OF LOAN G004 GIL4NT TO SPORTS CLUB G005 DONATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Activities for Generating Funds G050 GRANTS AWARDED IN ERROR G051 OUTDATED CHEQUE 0.00 0.00 0.00 0.00 0.00 0.00 Investment Income G125 BANK INTEREST & DIVIDEND 0.00 0.00 0.00 0.00 Incomc Resources from Charitable Activiti Trading Incorne 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G150 SUBSCIUPTIONS G151 CLUB COLOURS G152 MEMBERSHIP G153 MATCH FEES I TAKINGS G154 LERWILL CUP INCOME - RUGB. G155 MEMBER KIT PURCHASE G156 UNKNOWN RECEIPT GI 57 CLUB - CAPITAL PROP PURCHA GI 58 OVERPAYMENT OF INSURANCI G159 CLUB PHOTOGRAPHS G160 FUNCTION CONTRIBUTIONS 0.00 0.00 Other Income Non Primary Purpose Trading Income G300 SALE OF EQUIPMENT G301 MERGER OF CLUBS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Internal Transf¢r5 In G400 TRANSFERS IN 0.00 0.00 0.00 0.00 Gains OTh Revaluation of Fixed Assets 0.00 0.00 Unrealised Gains on Investment Assets

Paxton+ Income and Expenditure - Detailed - July 2024 Page 2 of 19 Printed: 0210912024 ATHLETIC UNION Defence Aeademy of the UK Turnover this month Turnover ear to date G460 REALISED INVESTMENTS 0.00 0.00 0.00 0.00 GPF Total Income 0.00 0.00

Paxton+ Income and Expenditure- Detailed- July 2024 Page 3 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Expenditure Investment Management Costs 0.00 0.00 Costs of Generatin8 Funds G520 CHRISTMAS CRACKER EVENT G521 AU FAIR G522 FUNDING RETURNED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Charitable Activities TrrLding ¢05ts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G600 AcfTVITIES COSTS G601 EXTERNAL MEMBERSHIP FEE G602 PURCHASE COLOURS AWARDS G603 AWARDS LUNCH G604 CLUB REFRESHMENTS I SOCIA G605 SUBS TO S&W G606 LERWILL CUP EXPENSE- RUGE G607 EXPENDABLE PROPERTY G608 CLUB KIT I STRIP G609 CAPITAL PROPERTY G610 MEMBERSHIP I SUBS REFUND G611 COACHING I TRAINING G612 EQUIP / FACILITIES HIRE G613 ENTRY FEES G614 MATCH FEES G615 PROPERTY REPAIRS G616 TEUtNING COURSES G617 FIRST AID / PHYSIO G618 MEET / EXPED COSTS G619 GIWHICS / PRINTING G621 CLUB PHOTOS G749 POSTAGE 0.00 0.00 Governance Costs G750 INSURANCE G751 COMMITTEE COSTS G752 CIVILIAN GYM USERS COVER G753 SPINNING INSTRUCTOR INSUR 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Grants and Donations G770 GIFrs G771 GRANTS TO SPORTS CLUBS G772 LOAN TO SPORTS CLUB G773 FLOWERS G774 EXPED GRAwrs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 4 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Other Costs Non Primary Trading Costs G800 PROPERTY DEPRECIATION G801 PROPERTY WRITE OFF G802 SALARIES G803 REPAYMENT OF LOAN G804 QUALIFICATION I EXAM FEES G805 MONTHLY SAGE COSTS G806 MERGER OF CLUBS 0.00 1.884.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 I,884.34 2,120.19 0.00 0.00 0.00 0.00 0.00 1.884.34 4.004.53 Internal Transfers Out G900 GRANTS TO SPORTS CLUBS G901 SALE OF SKIS 0.00 0.00 0.00 0.00 0.00 0.00 Unrealised Losses on Investments G950 UNREALISED LOSS ON INVEST G951 REALISED tNVESTMENTS 0.00 0.00 0.00 0.00 0.00 0.00 GPF Total Expenditure 1,884.34 4,004.53 GPF Income Over Expenditure -1,884.34 4.004.53

Paxton+ Income and Expenditure - Detailed - July 2024 Page S of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Tumover this month Turnover ear to date Trading AccountAnalysis Trading Expenditure Trading Income Income Over Expenditure 0.00 0.00 Non Primary Pu￿ose TradingAnalysis Trading Expenditure Trading Income Income Over Expendi￿re 0.00 0.00

Paxton+ Income and Expenditure- Detailed - July 2024 Page 6 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Restricted Funds Analysis Income Voluntary In¢ome ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMiwfoN (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIAL ARTS (SUSPENDED) R013 MOUNTAINEERING R014 ORIENTEERtNG ROI 5 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) ROI 8 RUGBY R019 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMtNG POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPEN] R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 123.00 0.00 180.00 165.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 532.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.550.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 319.90 29,261.68 0.00 906.76 0.00 0.00 939.27 445.00 0.00 805.00 375.00 0.00 0.00 127.80 575.00 0.00 0.00 0.00 92.45 0.00 7,216.10 510.00 0.00 80.50 383.16 0.00 0.00 0.00 2,900.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,550.20 44.937.62 Activities for Generating Funds ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMINTON (SUSPENDED) R004 CLAY TARGETS R005 CIUCKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHtNG 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure- Detailed- July 2024 Page 7 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date RO10 FOOTBALL ROI I HOCKEY R012 MARTIAL ARTS (SUSPENDED) R013 MOUNTAINEERING R014 ORJENTEERtNG R015 PARACHUTING R016 POLO RO17 REAL TENNtS (SUSPENDED) R018 RUGBY RO19 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPEN] R028 MIXED NETBALL R029 WtNGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Investment Ineom¢ ROOI FITNESS & YOGA R002 AU CoMMI￿EE R003 BADMINTON {SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY RO I2 MARTIALARTS (SUSPENDED) RO13 MOUNTAfNEERING RO14 ORIENTEERING RO15 PARACHUTING R016 POLO RO17 REAL TENNIS (SUSPENDED) RO18 RUGBY ROI 9 RUNNING R020 SAILING R021 SHBJVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMtNG POOL (CLOSED) R025 TENNIS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 8 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date R026 TIUATHLON R027 BPAZILIAN JUI JITSU (SUSPENI R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Income Resources from CharitabLe Activiti ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMfNTON (SUSPENDED) R004 CLAY TARGETS R005 CIUCKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) R013 MOUNTAINEERING R014 ORIENTEERING R015 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) R018 RUGBY R019 RUNNING R020 SAILING R021 SHIUVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN TUI JITSU (SUSPEN] R028 MIXED NETBALL R029 wfNGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 20.00 0.00 0.00 0.00 50.00 loo.00 0.00 0.00 0.00 0.00 0.00 0.00 5.00 0.00 0.00 0.00 -20.00 1.212.00 730.00 0.00 0.00 131.82 0.00 0.00 0.00 132.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 510.00 0.00 2.960.00 470.00 0.00 601.25 615.00 1,095.00 563.25 1,412.50 0.00 160.00 0.00 426.50 515.00 0.00 3,350.00 211.00 1,136.00 21,2l3.50 6,115.00 0.00 l69.09 493.04 l5.00 0.00 101.00 864.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,360.82 42.996.13 Other Incoming Resources

Paxton+ Income and Expenditure- Detailed - July 2024 Page 9 of 19 Printed: 0210912024 ATHLETIC UNION Defenee Academy of the UK Turnover this month Tumover ear to date ROOI FITNESS & YOGA R002 AU cOMMI￿EE R003 BADMINTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLtNG R008 FENCtNG R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) R013 MOUNTAINEERING R014 OIUENTEERING RO15 PAI2ACHUTING R016 POLO RO17 REAL TENNIS (SUSPENDED) RO 18 RUGBY RO19 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 sWImM￿G POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPENI R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Income excluding transfers 4.911.02 87.933.75

Paxton+ Income and Expenditure - Detailed - July 2024 Page 10 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Expenditure Investment Managernent Costs ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMtNTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING RO10 FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) RO13 MOUNTAINEERING RO14 ORIENTEERTNG RO15 PARACHUTtNG R016 POLO RO17 REAL TENNIS (SUSPENDED) R018 RUGBY ROI 9 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN Jut JtTSU (SUSPENI R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Costs of Generating Funds ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMINTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fl I R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHfNG ROIO FOOTBALL ROI I HOCKEY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure- Detailed - July 2024 Page 11 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date R012 MARTIALARTS (SUSPENDED) ROI 3 MoifNTAINEERING R014 ORIENTEERING RO15 FARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) R018 RUGBY R019 RUKNtNG R020 SAILtNG R02L SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPENI R028 MIXED NETBALL R029 WtNGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 El I 0.00 Cbaritable Aetivities ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMNTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIAL ARTS (SUSPENDED) R013 MOUNTAtNEERtNG R014 ORIENTEERING R015 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) R018 RUGBY R019 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPENI 0.00 1.351.38 0.00 0.00 337.50 0.00 0.00 460.00 0.00 loo.00 l65.00 0.00 0.00 0.00 0.00 0.00 0.00 836.03 0.00 678.73 1.481.20 409.39 0.00 0.00 68.80 0.00 0.00 167.88 1,371.98 0.00 3.410.06 1,147.80 0.00 70.90 1.406.00 601.20 1,327.00 1.226.02 0.00 30.00 187.80 1,512.50 2,000.00 0.00 5,396.82 431.45 2.057.11 26.669.27 6,445.07 0.00 2,430.50 1.332.62 0.00 0.00

Paxton+ Income and Expenditure- Detailed - July 2024 Page 12 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover thts month 0.00 1,401.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Turnover ear to date R028 MIXED NETBALL R029 WINGS R04I CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 3.761.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.289.23 62,983.18 Governance Costs ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMtNTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) ROL3 MOUNTAINEERING RO 14 OIUENTEERING RO15 PAJL4CHUTING ROI6 POLO RO17 REAL TENNIS (SUSPENDED) RO18 RUGBY RO19 RUNNING R020 SAILING R021 SHRtVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN IUI JITSU (SUSPEN] R028 MIXED NETBALL R029 WtNGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 65.00 1,392.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 52.99 65.00 383.76 0.00 0.00 0.00 83.16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.042.78 Grants and Donations ROOI FITNESS & YOGA 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 13 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Tun)over this month 2,550.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 47.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Turnover ear to date R002 AU COMMITTEE R003 BADMINTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) ROI 3 MOUNTAINEERING RO14 OIUENTEERING RO15 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) R018 RUGBY R019 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMING POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPENI R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 13.622.34 0.00 0.00 0.00 0.00 1.999.98 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97.00 0.00 0.00 120.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,597.20 15,839.32 Other Costs ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMtNTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIALARTS (SUSPENDED) R013 MouKfAtNEERING R014 ORJENfEERING R015 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure- Detailed- July 2024 Page 14 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date R018 RUGBY R019 RLWNING R020 SAILING R021 SHRJVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMtNG POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPEN] R028 MIXED NETBALL R029 WINGS R041 CLOSED R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 66.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,225.78 0.00 0.00 123.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66.75 1,349.31 Total Expenditure excluding transfers 9,953.18 82,214.59 Internal Transfers ROOI FITNESS & YOGA R002 AU COMMITTEE R003 BADMINTON (SUSPENDED) R004 CLAY TARGETS R005 CRICKET R006 CROSSFIT (SUSPENDED) R007 CYCLING R008 FENCING R009 FLY FISHING ROIO FOOTBALL ROI I HOCKEY R012 MARTIAL ARTS (SUSPENDED) R013 MOUNTAINEEIUNG R014 OIUENTEERJNG R015 PARACHUTING R016 POLO R017 REAL TENNIS (SUSPENDED) ROI 8 RUGBY R019 RUNNING R020 SAILING R021 SHRIVENHAM SHOOT R022 SQUASH R023 STANDUP PADDLE BOARDING I R024 SWIMMtNG POOL (CLOSED) R025 TENNIS R026 TRIATHLON R027 BRAZILIAN JUI JITSU (SUSPENJ R028 MIXED NETBALL R029 WINGS R041 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 15 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Tumover this month Turnover ear to date R042 CLOSED R043 CLOSED R044 CLOSED R045 CLOSED R046 CLOSED R047 CLOSED R048 CLOSED R049 CLOSED R050 CLOSED 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Restricted funds Income Over Expenditure -5,042.16 5,719.16

Paxton+ Ineome and Expenditllre - Detailed - July 2024 Page 16 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Designated Funds Analysis Income Voluntary Ineorne 0.00 0.00 A¢tlVLties for Generating Funds 0.00 0.00 Investment Income 0.00 0.00 Income Resources from Charitable Activiti 0.00 0.00 Other Incoming Resources 0.00 0.00 Total Income excluding transfers 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 17 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Expendi￿re Investment Management Costs 0.00 0.00 Costs of Generating Funds 0.00 0.00 Charitable Activities 0.00 0.00 Governance Costs 0.00 0.00 Grants and Donations 0.00 0.00 Other Costs 0.00 0.00 Total Expenditure excluding transfers 0.00 0.00 Intemal Transfers 0.00 0.00 Designated ￿llds Income Over Expenditur 0.00 0.00

Paxton+ Income and Expenditure - Detailed - July 2024 Page 18 of 19 Printed: 0210912024 ATHLETIC UNION Defence Academy of the UK Turnover this month Turnover ear to date Endowment Funds Analysis Income Voluntary Income 0.00 0.00 Activities for Generating Funds 0.00 0.00 Investment Income 0.00 0.00 Income Resources from Charitable Activiti 0.00 0.00 Other Incoming Resources 0.00 0.00 Tolal Income excluding transfers 0.00 0.00

Paxton+ Income and Expenditure- Detailed - July 2024 Page 19 of 19 Printed: 0210912024 ATHLETIC UNION Defence Acaderny of the UK Turnover this month Turnover ear to date Expenditure Investment Management Costs 0.00 0.00 Costs of Generating Funds 0.00 0.00 Charitable Activities 0.00 0.00 Governance Costs 0.00 0.00 Grants and Donations 0.00 0.00 Other Costs 0.00 0.00 Total Expenditure excluding transfers 0.00 0.00 Internal Transfers 0.00 0.00 Endowment funds Income Over ExpendiN". 0.00 0.00

Notes to the Accounts (Paras 2 to 12 are to be completed by all funds which have a gross income of £IOOK or over and those funds already registered with the Charity Regulator, all other funds are to complete Paras 6 and 7 and the declarations at Para 12): Princi al Accountin Policies Accountin Convention. The financial statements are prepared under the historical cost convention as modified by the inclusion of investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice 'Accounting and Reporting by Charxties, (SORP) 2005 htt ://www.chari commission. ov.uk/investi ations/so Iso 05docs.as Incomin Resources. Income is recognised in the period in which the charity is entitled to receipt, and the amount can be measured with reasonable certainty. Grants from other agencies including donations and other income from activities are in furtherance of the charity's objects and are part of the general funds of the charity. A restricted fund is only recognised where this is an agreed and explicit condition of the grant or donor. Intan ible Income. Due to the close collaborative relationship and the manner in which the charity's activities compliment those of the Arniy, intangible income, reflected in time and use of premises is not quantifiable or measurable and so is not recognised in the accounts. Resources Ex ended and Basis of Allocation of Costs. Expenditure is included when incurred or exceptionally where a commitment is made which requires an accrual when payment is to be made in the subs¢quent accounting period. Similarly, where prepayments are made in r¢cognition of conllnitments falling due in a subsequent accounting period, the appropriate credit is entered in the accounts and reversed the following year. Grants payable are included in the SOFA when approved by the Managing Trustee. Expenditure is recognised in the period in which it is incurred. The majority of costs are directly attributable to specific activities. Irrecoverable VAT is charged to the activity for which it was incu￿ed. Governance Costs. Governance costs are the costs of professional advice, holding trustee meetings or committee meetings associated with decision making, any fee for audit or independent examination and any fee incurred in the preparation, statutory filing, printing or copying of the aTJnual report and accounts. italisation and De reciation of Tan ible Fixed Assets. All assets having a purchase value of more than £500 are capitalised. The cost of tangible fixed assets are written off by equal annual instalments over their expected use￿1 lives using the following methods of depreciation: Furniture, fixtures and equipment Motor vehicles Straight Line over a period of 2- 10 years. Straight Line over a period of 2 - 1 O years. Assets with a life of more than one year but with a purchase value of below £500 are included within the inventory but the cost is written off in the year it is incurred and is not depreciated over the useful life of the asset. Where the asset is depreciated over a period of more than l O years, details of the item and period are to be provided following the notes on page 14. Fixed Asset Investments. Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities (SOFA). Stocks. Purchased stocks are valued at the lower cost or net realisable value making due allowance for any obsolete or slow-moving items.

Funds Accountin Funds held by the charity are: (l) General P ose/Unrestricted /Desi nated Funds. These are funds that can be used in accordance with the charitable objects at the discretion of the Managing Trustee. Designated funds are unrestricted funds which have been allocated/earmarked for a particular purpose by the Managing Trustee and are to be declared in the Managing Trustees comments in accordance with Para 12 to these notes stating what they are intended to be used for and when. (2) Endowment Funds. Endowment funds are those investments and other gifts accepted by the unit, the capital sum or property being held in perpetuity and the income only being available for charitable use. (3) Restricted Funds. These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted puryoses. Further explanation of the nature and pury)ose of each fund is to be included in the notes to the accounts. Herita e Assets. In the course of the unit's history, the charity may have acquired gifts, memorabilia, regalia, silverware, antiques and other historical artefacts in the course of distinguished military service in service of the Crown. The value of these pieces is in large part derived from their close association with Regimental history which precludes the use of conventional valuation techniques being applied. Whilst the objects of the charity do not specifically include preservation and conservation, the pieces represent an essential element of celebrating the unit's history and foster esprit-de-corps. Consequently the Managing Trustee considers the charity to hold heritage assets both for functional use and as an element of national history on behalf of the nation. Heritage assets acquired prior to l Apr 06 are therefore not capitalised on the balance sheet but a description of those assets is disclosed as part of the notes to the accounts. Heritage assets acquired after l Apr 06 where the purchase price is known and which exceed £500.00 are included in the balance sheet at acquisition value but are not depreciated. Other Costs. Other costs are those costs not incurred in the undertaking of charitable activity in furtherance of the objects of the charity, i.e. the provision of facilities, recreational programmes or activities in furtherance of military efficiency. They are also costs incurred in the making of grants and donation, in the costs of generating funds, i.e, the costs incurred in trading or fundraising undertaken by the charity, or in governance costs.

Grants Made. (if total grants are over 50/0 of the charity's total expenditure). The charity made the following grants/donations.' Grants to institutions Name of institutions Purpose Total number of rants iven Total amount of rants aid NIA Total rants to institutions Grants to individuals Purpose Total number of rants given Total amount of rants aid NIA Total Related P Transactions & Renumeration and Ex enses Whilst the charity has a close working relationship with the Anny, there are no transactions with the Arnly which require disclosure under SORP 2005. The only transactions made by the charity in favour of the unit are wholly attributable to the charitable activities of furthering military efficiency. The Managing Trustee is an officer or equivalent and fulfils the role as trustee in accordance with the applicable laws and regulations. No expenses have been paid to the trustee. In the event that expenses have been paid to the trustee these are disclosed under the Managing Trustee's comments. Anal sis of Ca ital Pro Fixtures, fittings & equipment Motor vehicles Total Balance b/f Purchases Sales & W/Os reciation Balance c/f 16,643.58 0.00 2,120.19 1,884.34 12.639.05 16,643.58 0.00 2,120.19 1,884.34 12,639.05

Total Value of Investments b Cate Value £ in value (market value) at be innin ear Add additions to investments at cost investments Less dis osals at car in value (investments sold Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of accountin eriod/audit in value market value urchased at end of ear Breakdown of Market Values Year End GPF/ Income during year Value £ Unrestricted Restricted Endowment Total value Value £ Value £ Value £ Value £ Investment properties 0.00 Investments listed on a recognised stock exchange Investments held in unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and com anies Securities not listed on a recognised Stock Exchan Cash held as part of the investment ortfolio 0.00 0.00 0.00 0.00 0.00 Other investments 0.00 Total 0,00 List of Debtors Debtor N/A Date of Debt Amount Total There are no amounts falling due after more than one year (delete as appropriate). List of Creditors Creditor N/A Date of Credit Amount Total * There are no amounts falling due after more than one year (delete as appropriate).

Paid Em ees This ear£ NIA Last ear£ NIA Gross wa es aid er's National Insurance Pension Contributions aid Total staff costs Give the number of employees who were engaged in each of the followin This NIA activities: ear Last NIA ear Costs of eneratin Charitable activities Other - Insurance funds Total No individual employee received a salary of over £60,000.00 Governance Costs This ear£ Last ear£ 1,391.73 Insurance The insurance (£1,392. 87) was paid by the AU Committee Restricted Fund. l O. Restricted/Endowment Funds Give details of the movements of the individual funds summarised in the restricted and endowment column of the Statements of Financial Activities (SOFA). Incoming Resources for period Outgoing Resources for period Fund Name Fund Bal BIF Transfers Gains and L055es Fund Bal Please see attached Paxton+ Fund Return Summary Printout as at 31 Jul 24

Paxton+ Fund Return Summary as at 3110712024 Pagelofl Printed.. 0210912024 ATHLETIC UNION Defence Academy of the UK Balance b/fivd Income Transfer In Transfer Out ROOI FITNESS & YOGA 10.35 319.90 0.00 0.00 232.88 R002 AU COMMITTEE 2.034.46 29,771.68 0.00 0.00 16,387.19 R003 BADMINTON (SUSPENDI 0.00 0.00 0.00 0.00 0.00 R004 CLAY TARGETS 517.46 3,866.76 0.00 0.00 3,410.06 R005 CRICKET 3,065.95 470.00 0.00 0.00 1,147.80 R006 CROSSFIT (SUSPENDED) 0.00 0.00 0.00 0.00 0.00 R007 CYCLING 1.584.95 1,540.52 0.00 0.00 2,070.88 R008 FENCING 581.10 1,060.00 0.00 0.00 1,406.00 R009 FLY FISHING 1,257.35 1,095.00 0.00 0.00 601.20 RO10 FOOTBALL 245.73 1,368.25 0.00 0.00 1,327.00 ROII HOCKEY 439.25 1,787.50 0.00 0.00 1,226.02 RO12 MARTIALARTS (SUSPEN 0.00 0.00 0.00 0.00 0.00 RO13 MOtrNTAINEERING 1.286.11 160.00 0.00 0.00 30.00 RO14 ORIENTEERING 108.35 127.80 0.00 0.00 187.80 R015 PARACHtrrING 964.99 1.001.50 0.00 0.00 1.512.50 R016 POLO 3,315.53 515.00 0.00 0.00 2.000.00 RO17 REAL TENNIS {SUSPEND 0.00 0.00 0.00 0.00 0.00 RO18 RUGBY 3,067.79 3,350.00 0.00 0.00 5,493.82 RO19 RUNNING 400.61 303.45 0.00 0.00 484.44 R020 SAILING 5,234.71 1,136.00 0.00 0.00 2,122.11 R021 SHRIVENHAM SHOOT 1.820.72 28,429.60 0.00 0.00 28.398.81 R022 SQUASH 741.22 6,625.00 0.00 0.00 6,445.07 R023 STANDiJP PADDLE BOA 0.00 0.00 0.00 0.00 0.00 R024 SWIMMING POOL (CLOS 2,304.44 249.59 0.00 0.00 2,554.03 R025 TENNIS 655.39 876.20 0.00 0.00 1.415.78 R026 TRIATHLON 2,394.87 15.00 0.00 0.00 0.00 R027 BRAZILIAN JUI JITSU (SI 0.00 0.00 0.00 0.00 0.00 R028 MIXED NETBALL 50.54 ioi.00 0.00 0.00 0.00 R029 w￿Gs 2,728.23 3.764.00 0.00 0.00 3,761.20 R041 CLOSED 0.00 0.00 0.00 0.00 0.00 R042 CLOSED 0.00 0.00 0.00 0.00 0.00 R043 CLOSED 0.00 0.00 0.00 0.00 0.00 R044 CLOSED 0.00 0.00 0.00 0.00 0.00 R045 CLOSED 0.00 0.00 0.00 0.00 0.00 R046 CLOSED 0.00 0.00 0.00 0.00 0.00 R047 CLOSED 0.00 0.00 0.00 0.00 0.00 R048 CLOSED 0.00 0.00 0.00 0.00 0.00 R049 CLOSED 0.00 0.00 0.00 0.00 0.00 R050 CLOSED 0.00 0.00 0.00 0.00 0.00 enses Closin 97.37 15.418.95 0.00 974.16 2,388.15 0.00 1,054.59 235.10 1,751.15 286.98 1.000.73 0.00 1.416.11 48.35 453.99 1,830.53 0.00 923.97 219.62 4.248.60 1,851.51 921.15 0.00 0.00 115.81 2,409.87 0.00 151.54 2,731.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Tot81 Restricted Funds 34.810.10 87,933.75 0.00 0.00 82,214.59 40.529.26

A brief explanation as to the nature and purpose of the charity's Restricted Funds is to be provided. Name of Restricted Fund FITNESS & YOGA ose of fund orts Club. Monies rin fenced for the ood & benefit of members. The management of the Athletics Union and the clubs under the AU umbrella. All other RF'S less the Swimming Pool. Sports Club. Monies ring fenced for the good & benefit of members - Club currently suspended due to no active members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. Sports Club. Monies ring fenced for the good & benefit of members - Club currently sus ended due to no active members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. Sports Club. Monies ring fenced for the good & benefit of members - Club CU￿entI sus ended due to no active members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. Sports Club. Monies ring fenced for the good & benefit of members - Club currently sus ended due to no active rnembers. orts Club. Monies rin fenced for the ood & benefit of members. S orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. S orts Club. Monies rin fenced for the ood & benefit of members. orts Club. Monies rin fenced for the ood & benefit of members. AU commI￿EE BADMINTON (SUSPENDED) CLAY TARGETS CRtCKET CROSSFIT CYCLING FENCING FLY FISHING FOOTBALL HOCKEY MARTIAL ARTS MOUNTAtNEERING ORIENTEERING PARACHUTING POLO REAL TENNIS (SUSPENDED RUGB Y RUNNING SAILING SHRIVENHAM SHOOT SQUASH STANDUP PADDLE BOARDING CLOSED SWIMMNG POOL TENNIS TRIATHLON Merged with Sailing Club The Swimmin Pool has now closed orts Club. Monies rin fenced for the ood & benefit of members. S orts Club. Monies rin fenced for the ood & benefit of members. Sports Club. Monies ring fenced for the good & benefit of members - Club currently sus ended due to no active members. orts Club. Monies rin fenced for the ood & benefLt of members. orts Club. Monies rin fenced for the ood & benefit of members. BRAZILIAN JUI JITSU MIXED NETBALL WINGS I l. Herita e Assets Heritage assets that are owned by the charity but purchasedlacquired prior to l Apr 06 are not included in the charity's capital propety value (see note l.j). A listldescription of these assets is below: uash Tro Lander Cu Mens Sin les (Tennis) Mens Doubles Cu (Tennis) Hoo ercu Ladies Singles (Tennis) Kin ston Cu Ladies Doubles (Tennis) Diana McKenzie Cu Mixed Doubles Tennis)

  1. Declarations All of the charity's commitments are provided for in the accounts. No guarantees have been given to third parties. The charity has not received any loans that are outstanding at the year-end and secured on assets. The charity has not granted any loans to institutions or companies connected with the charity. The charity did not make any ex-gratia payments during the year. Sufficient resources are held in an appropriate form to enable each fund to be applied in accordance with the restrictions imposed. The financial activities. assets and liabilities of all the charity's branches or sections have been included. The trustees have not changed the year end date or the length of the charity's financial year. The charity has no designated funds (if there are designated funds the reason for designation and when each designated fund is intended to be used by is to be stated in the Managing Trustee report). All the charity's operations are continulng operations and there were no operations discontinued or acquired during the year. No funds (unrestricted, designated, restricted or endowment) are in deficit at the balance sheet date. There are no intangible assets. There were no inter-fund loans outstanding at the balance sheet date. None of the charity's functional fixed assets have been re-valued during the year and the charity does not have a policy of revaluation of these assets. The charity has no subsidiary companies. The charity has no material fixed assets which have not been capitalised and incIuded in the balance sheet. No internal transfers have occurred out of restrictedlendowment funds. In the event that a transfer has taken place, full details of the reason for the transfer are disclosed in the Managing Trustee's comments. All investments held are investment assets in the UK unless otherwise stated. Note: Where any of the declarations are not correct they are to be crossed out and detsils provided in the Managing Trustees comments.

Additional comments: The trailers owned by the Clay Target Club and Shrivenham Shoot are being depreciated over 15 years. Signature: Name: Col M Todd Date: 730￿ L% Appointment: Fund Manager (Regimental Accountant Scheme) / Account Holder (Audit Board Scheme)

Managing Trustee's Annual Report and Comments: Unit: Defence Academy of the UK Address: Shrivenham Swindon SN6 8LA In respect of the Athletic Union Fun(VCharity Charity Commission/Regulator registered number l 160122 Description of the charity's trusts This should include: Details, including date if known of the charity's governing document (e.g. trust deed, will, constitution etc). and A brief explanation of the charity's objects. Where applicable, you may choose to give details of any specific investment powers of the charity. Governing Document (e.g. Trust Deed, Constitution) Constitution adopted 3 Oct 2018 The promotion of efficiency of the Armed Forces of the Crown by the provision and support of facilities and activities for the efficiency and well- being of service personnel. Objects of the Charity Explatn briefly how trustees are elected or appointed and details of any induction and trustee training attended. Trustee selection method By Appointment. Trustee induction and training All Arn]s Fund Managers Course

Explain about what the charity is tying to do and how it is going about it. You are only required to provide a brief summary of the main activities and achievements of the charity during the year in relation to its objects. Summary of main activities in relation to the Charity's objects The Athletic Union has provided grants and subsidies to support the facilities and activities of the membership. Summary of main achievements of the Charity during the year The Athletic Union has continued to grow and attract new members by providing sporting opportunities and instruction for Armed Forces personJ]el, civilian staff employed at Shrivenham Station and their families. Provide a brief review of the financial position of the charity. This should include the principal types of income. Income is derived from grants awarded from the Station and Welfare Funds, to which all Military and Civilian members must subscribe. Also, each sports clubs collects locally agreed subscriptions to help support their activities. Financial Review The Managing Trustee should give in their report a description of the following policies: For the selection of investments for the charity. For detennining the level of income reserves held, stating and explainÈng the level of reserves held. Where grants are made by the charity, the selection of individuals and institutions who are to receive grants out of the assets of the charity. Financial reserves policy Nil Investments selection policy and perforn]ance of those investments. N/A Provide the name of all trustees/the Managing Trustee(s) during the report year. Managing Trustee, s name/trustees' names Wg Cdr G Thomas Serious Incidents Nil

PubIic Benefit Statement This fund provides public benefit by assisting service personnel to more effectively perforn] their roles within the Armed Forces of the Crown. It does this by providing and supporting sporting and adventure training aclivities. This assistance enables service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork,. skills,'fitness,' confidence, character, spirit and attitude,. and morale As a result, the ￿nd promotes the efficiency of the Armed Forces of the Crown by enhancing the British Amiy's capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. (I confirm that I have paid due regard to the Charity Commission of England and Wales's guidance on public benefit when deciding what activities, the charit should undertake. delete as appropriate. replace with wording appropriate to activities of fund e.g. 'providing and supporting messfacilities and social activities, or 'providing and supporling sporling and adventure Iraining activilies. Additional comments (include any declarations which were not correct (Pg 12113)): Transfers from Restricted Funds: The Athletic Union received £29,490.90 from the Station and Welfare Funds. These funds were held centrally in the AU Committee RF until such time individual clubs requested their allocation in line with their original bid for a purchase at this point the money was transferred from the AU Committee RF into respective sports club. Signature: Name: W Cdr G Thomas Date". Appointment: MT/CO

Internal Auditor'slAudit Board Report I have examined the books of account and records from which the final accounts were prepared and have obtained all the infomiation and explanations that were necessary for the purpose of my internal audit. I certify that end of period checks have been conducted in accordance with Service Funds Regulations. Subject to the observations given below I am satisfied that proper books of account have been kept and that the final accounts give a true and fair view of the results of transactions over the period and of the state of the Fund's affairs as at the date of the balance sheet. Subject also to my observations I am satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists. I have stamped and signed the original books of account and the original records I have checked. All vouchers relating to this account period have been cancelled. I have made the following observations whilst carrying out the internal audit: Previous observations have/k&¥a@t been actioned (list those observations outstanding). There were no actions required from the previous observations. In line with SFRS any Silver owned by the fund is to be accounted for as Capital Property, the AU is to have Silver valued for the correct action on Paxton. The chair and treasurer continue the excellent work in ensuring the RFS maintain their side of the bargain, a well-managed fund indeed. The Capital Property balance is more than the accumulative GPF, this is incorrect. Action is to be taken to rectify this error. fhi"b fth" i)fl l J no 01 15 Signature: Name: S J Worth (HEO Date: 19 Se 24 Appointment: S02 PS

Comd/S02 SPS - Independent Examiner's Report on the Accounts, and Comments Res ective Res onsibilities of Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts (under section 43(3)(a) of the Act). Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7){b) of the Act). State whether particular matters have come to my attention. Basis of Inde endent Examiner's Statement My examination was carried out in accordance with 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. Inde endent Examiner's Statement In connection with my examination, no matter has come to my attention (other than that disclosed overleafw): Which gives me reasonable cause to believe that in any material respect the requirernents: (l ) To keep accounting records in accordance with section 41 of the 1993 Act: (2) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act: have not been met. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. * Delete as applicable.

ComdlS02 SPS - Independent Examiner's Report on the Accounts, and Comments Disclosure Section (Only to be completed if the examiner needs to highlight problems/discrepancies) Give here brief details of any items that the examiner wishes to disclose: Comd/S02 SPS Comments Independent Examiner's Signature: Name: Date: Appointment:

Defence Academy – Athletics Union

SO2 SPS – Independent Examiner’s Report on the Accounts, and Comments

  1. Direction 1: Check whether the charity is eligible to have an independent examination. I’ve used the guidance summary at para 2114 of the SFRs to ensure independent examination by the Comd/SO2 SPS is authorised.

  2. Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination. I declare that I have not acted as IA or had any other involvement in the day to day running of a service fund (e.g., in a previous assignment) within the last three years.

3. Direction 3: Record your independent examination. A record of associated documents used for this audit is being stored along with the report and accounts.

  1. Direction 4: Plan your independent examination. As the examiner I obtained the relevant constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems prior to conducting my examination.

5. Direction 5: Check that accounting records are kept to the to the required standard.

a. As the examiner I satisfied myself that all relevant PAXTON+/AB 397 accounting records and subsidiary books are maintained and up to date, including an examination of transactions carried within the fund during the fund’s last G1 audit.

b. I have checked that the 6-monthly FM/Trustee internal financial controls checklist (British Army) was completed (see Annex B to Chapter 2 of these regulations).

  1. Direction 6: Check that the accounts are consistent with the accounting record. As the IE I examined the final accounts to ascertain if they revealed any unusual items, unexpected fluctuations or inconsistencies.

  2. Direction 7: Check that the Charity is operated in line with the accruals basis of accounting. The accounts are prepared on an accruals basis and the relevant checks have been made to confirm that the charity accounting complies with the accruals method of accounting. Wherever deviation may exist, guidance was provided to the MT and are recorded within this report.

8. Direction 8. Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of funds held and in the preparation of the accounts. I have checked:

a. The general accounting policies of the service fund have been agreed with the Charity Commission and are listed in the AF N1514.

b. Any significant income expectations listed in the Managing Trustee’s Financial Reviews in previous accounting periods are noted and their continued receipt considered against future planned expenditure where appropriate.

c. I checked that separate funds of the charity have been correctly accounted for and reported correctly in the accounts.

d. I checked to ensure that no material breach of trust has taken place in the use of charitable funds in the reporting period e.g., use of monies in a restricted fund for a purpose outside of the restriction.

  1. Direction 9. The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts.

a. The IE should consider if the service fund remains viable for future accounting periods.

b. Consider the worth of the service fund over the periods of previous AF N1514s – Consider if the worth of the fund reduced over an extended period.

c. I’ve considered the worth of the service fund over the periods of previous AF N1514s and assessed if the worth of the fund reducing over an extended period.

10. Direction 10. Check the form and content of the account . I have:

a. The service fund accounts and AF N1514 complies with SORP and the minimum accounting standard required (SOFA, balance Sheet and completed notes to the accounts).

11. Direction 11. Direction 11 directs independent examiners to identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.

a. Any follow up action or request for further explanation can be found at paragraph 13 below.

12. Direction 12: I have compared the trustees’ annual report with the Accounts.

Comments

  1. The IA comments are noted. I have the following comments, some of which requires action:

  2. a. The central bank does not have enough funds to cover restricted funds. In accordance with SFRs funds must have enough liquid assets to cover restricted funds. The IA is to review this as a priority.

  3. b. There is no record that the fund has paid its insurance premium this period. Fund officials are to satisfy themselves that the fund has adequate insurance in place.

  4. c. The MTs statement regarding transfer from restricted funds is noted however the transfer is not reflected on the SOFA. This is because the transfer is not from the restricted fund of the Athletics Union but funding received from another fund operated by the unit.

Date: 19 Feb 25 Independent Examiner’s ________ Signature Name: Maj SP Adcock AGC(SPS) Appointment: SO2 SPS, HQ Southeast