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2024-07-31-accounts

Trustees. Annual Report for the period Period start date j Period end dale Klonlh From 01 2023 Section A Reference and administration details Charity name DEFENCE ACADEMY STATION OFFICERS MESS Other names charity is known by Reglstered charity number (if any} 1163155 Charity's principal address JSAU, Defenco A¢ademy of the UK Comiorant 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 lif any) Name gf person lor body} entltl¢¢ toa oint trustee if an 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 ame of chief executive or names of sonior staff members (Optional infomiation) Section B Structure, governance and management Description of the charity's trusts Constitution of the Station Officers. Mess Fund adopted 10 Jan 2011 Type of goveming documenl How the charity is constituted Unincorporated association. Trustee selection methods In accordance with Army se￿iCe 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 infomiation) The Trustee delegates the day to day managemenl and control of the Offr's Mess, together with Ihe authority for the disbursements of grants and loans, to an Officers Mess Committee {Chaired by the President of the Mess Committee). Members of the Committee are appointed from a number of working areas Within the Defence Academy. All Committee decisions, acquisitions and expenditure are subject to the Trustee's approval by signature in the Mess minutes book. You may choose to include additional information, where relevant. about.. policies and procedures adopted for the induction and training of trustees., Ihe charity's organisational structure and any wider network with which the charity Committee meetings take place each month. The budget for the next financial year is set by the Committee and agreed by the Mess membership at the Annual General Meeting (AGM). relationship wilh any related parties; trustees. consideration of major risks and the system and procedures to manage them. The Trustee has a continued programme of work to identify procedures to mitigate risk and to minimise potential impact should risks materialise. A Service Funds Internal Auditor is appointed to audit the fund on a rolling basis. The Fund is also subject to an Independent Examiners report by the S02 SPS Branch at SEHQ Bde. Section C Ob'ectives and activities The promotion of military efficiency by the provision and supporl of social. sporting and other facilities for the efficiency and well-being of Officer Mess Members. This also extends to making grants to any activity which in the opinion of the Trustee is in furtheran￿ of the Charity. Summary of the objects of the charity set out in its governing document This object presents the Trustee with wide powers, enabling them to provide charitable assistance to all elements of the Mess community- The internal subsidy of Mess activities and grants are the Station orricers Mess principal means of delivering its objectives= TAR March 2012

The Station Officers. Mess has 3 aims: Encourage 'Esprit de Corps, by enabling serving Mess members lo mix together in both formal and informal social activities, thereby keeping Service traditions alive and encouraging the w611- being of the Mess community. Encouraging, supporting and facilitating the development of sport to raise standards and to promote fitness, teamwork and personal development through sporting aclivtty and opportunities. Supporting facilities, projects and activities to enable the best rovision for the Station Officers, Mess communi This Fund derives public benefit as it assists in providing Service personnel with the necessary skills to carry out the military contribution to the defence of the United Kingdome and its interests. Service Funds are established for the benefit of Service personnel to promote mililary efficiency which underpins Esprit de Corps and team working as well as encouraging personnel lo develop the character, spirit and attitude to face Ihe challenges and danger associated with military service. As a resutt. the Fund derives a benefit to the public in helping to provide personnel who are motivated, have high morale and are willing to always serve the needs of their country and that of its public. Summary ofthe main activilies 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) The Trustee confimis that they have had due regard to the guidance published by the Charity Commision and considers that the preceding paragraphs demonslrate that the work and activities of the Fund continue to provide significant public benefit. Additional details of objectives and activities (Optional information) TAR March 2012

You may choose to Include further slatements, where relevant, about: policy on granlmaking., policy programme relaled investment- contribution made by volunteers. Section D Achievements and performance TAR March 2012

Section D Achievements and performance Summary of the main achievements of the charity during the year The Mess continues to provide numerous fomiallinfom81 function5 during. the course of the year to benefil its members in order to meet the aim of promoting esprit de corps. Charitable activities continued with a Station Wellbeing Day, Fireworks event and Kings Coronation Garden Party all events heavily supported by the Mess and the coming year promises to yield more activities f¢y the mess to support. Members contrtbute towards the procurement and upkeep of the property, pictures and silver held by the Mess, as well as purchasing and maintaining furniture. entertainment equipment and print media. TAR March 2012

Section E Financial review Brief statement of the charity's policy on reserves The Fund continues to invest its monies and thereby safeguards its reserves via this means. The SOFA shows thal the fund has adequate working capital as well as a steady flow of income. Details of any funds materially in deficit No funds w8re in deficit.. Further financial review delails {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 ethlcal investment policy adopted. Section F Other optional information Section G Declaration The trustees declare that they have approved the trustees, report above. Stgned on behalf of the charity's trustees Signature(s) Full name(s> Wg Cdr G Thomas Position (eg Secretary, Chair. Managing Trustee etc) Date 31 Jul 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) ArniyFomiN1514 {Rev 11109) Unit.. Defence Acade]ny of the UK Addr¢s5.' Shrivenham Swindon SN6 8LA In respect of the DA Station Officers. Mess Fundlcharity Charity CommissionlRegulator registered number 1163155 For the period frorn l Aug23 to 31 Ju124 Managing Trustee{s) during the period: Fro 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 enter RHGID From to Name Fro 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 A550ciate Auditor(5) during the period: Associate Auditor Associate Auditor Associate Auditor Regimental Aceountant(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 Mar24 31 Jul 24 Name Nam¢ Name Name Nam¢ 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 ton ton ton

Statement of Flnjnelal Activities as at 3110712024 Paxton+ Pagelofl Printed: 0210912024 OFFICERS, MESS Defellce Academ of the UK Unre51rictedl Desig]￿Ie￿GPF Fwids Restricted Funds Endowment FuDds Total Funds Previous Period Total Fut ncoming Resources oluntary Income ctivities for Gen¢rating Funds nve5trnent Income ncome Resourees from atitable Activities ther IncoTnin Resources otal Ineomln Re$ourees e$ourc¢s Expended C05t of tnerating Funds Investment Management Costs osts of Generntillg Funds haritable Activities ovemance Costs rants and Donations ther Costs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11.444.72 0.00 J71444.72 71,444.72 o.oo 64,841.51 3,536.55 68 78.06 0.00 0.00 0.00 0.00 71444.72 0.00 0.00 53,321.38 2,583.66 16.926.44 17,897.95 90 729.43 0.00 0.00 4,781.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 58,103.17 2,583.66 16.926.44 17,897.95 95 511.22 33.822.97 2,997.83 3 1,290.94 12.259.99 80 71.73 otal Resources Ex ended et Incomingloutgoing Resources Before Transfers an$fer5 4 781.79 0.00 -19,284.71 -4,781.79 0.00 -24,066.50 -11,993.67 ross transfers between funds intemal transfers) et Incoming resources befor oldin% Rains and losses olding G#inslL055e5 ains on revalualion of th¢ harity's flxed assets nrealised GainslLosses on nv¢strnent as5et5 tt Movement in Fund5 econciliAtlon of Funds otAI funds brought forward rom previous ye&r otal fund5 ¢?rried forward 0.00 0.00 0.00 -19,284.71 4.781.79 0.00 -24,1166.50 -11,993.67 0.00 0.00 12,522 44 -6,762.27 0.00 -4.781.79 0.00 0.00 12,522.44 -11544.06 3,848.85 -8 144.82 420.211I.28 0 4.781.79 0.00 424.992.O7 413 448.01 0.00 0.00 413,448.01

Paxton+ Balance Sheet- July 2024 Pagel of2 Printed: 02109n024 OFFICERS, MESS Defence Academy of the UK July 2024 End of la ar Balance Fixed Assets 41,517.89 CAPITAL PROPERTY 35.613.62 ELECTRICAL CHARGtNG poIKrs 196,520.57 HERITAGE PROPERTY 103,214.71 INVESTMENTS 0.00 AFCC INVESTMENTS Now S&W FtrND 54.966.05 32,052.26 196,520.57 115,737.15 0.00 376,866.79 Total Fixed Assets 399,276.03 CurreTLtAsseis 47,784.34 CENTRAL BANK 340.94 DEBTORS O 00 CONSOLIDATED DEBTORS 0.00 ESS DEBTS 48.125.28 Total CurrentAksets 13.874.83 297.15 0.00 0.00 14,171.98 424.992.07 Total Assets 413,448.01 Liabilities 0.00 CREDITORS 0.00 I&E CREDITORS 0.00 L&E DEBTORS 0.00 VAT CONTROL 0.00 VAT PAYABLE 0.00 0.00 0.00 0.00 0.00 0.00 Toial Liabilities 0.00 424.992.07 Total Assets Minu5 Liabilities 413,448.01 Total Futths 4,781.79 Total Restricted FuTLds 0.00 Total Endownent Funds 0.00 Total Designated Funds 420,210.28 Accumulated TradiD8 & GPF 0.00 o.ou 0.00 413,448.01 424,992.07 Total Funds 413.448.01

Paxton+ Bal4nce Sheet- July 2024 Page2of2 PrSnted: 0210912024 OFFICERS, MESS Defence Academy of the UK End of last ear Balance Futth Analysis Desi￿ated Fund$ 0.00 0.00 Rcstrictcd Fund5 4,78179 DIVJDENDS PROJEcrs 0.00 AFCC now S&W FUND 4.781.79 0.00 Endowment Funds 0.00 0.00 Tradin8 and General Purpose Funds 0.00 Trading surplus 0.00 Non Primary Purpose trading surplus (8.144.821 General Purpose Fund surplus 0.00 0.00 (6.762.27) (8.144.821 Trading & GPF surplus 428,355.10 Balance at last balancc sheet {6,762.271 420,210.28 420,210.28 Accumulated Trading & GPF 413,448.01 424.992.07 Grand tora] 413.448.01 Sign olderlFutsd Mathager Date Signatt￿e of ManagJn8 Tn]st¢e

P¥xton+ Trial Balance Pagel ofs Printed: 0210912024 OFFICERS, MESS Defence Aeademy of the UK Balanc¢ date to end of July 2024 All nominal codes Without cost centre codes Show AIC Code Name Balance Year Movemen Bloo CAPITAL PROPERTY 54,966.05 32,052.26 13,448.16 BIOI ELEcfRICAL CHARGING porNTS HERITAGE PROPERTY -3,561.36 B200 196.520.57 0.00 B300 tNVESTMENTS 115,737.15 12,522.44 B301 AFCC INVESTMENfs Now S&W FUND DEBTORS 0.00 0.00 B500 297. 15 43.79 BSOI CONSOLIDATED DEBTORS ESS DEBTS 0.00 0.00 B502 0.00 0.00 B651 CENTRAL BANK 13,874.83 -33,909.51 B700 CREDITORS 0.00 0.00 B701 I&E CBEDITORS 0.00 0.00 B702 I&E DEBTORS 0.00 0.00 B750 VAT CONTROL 0.00 0.00 B760 VAT PAYABLE 0.00 0.00 B900 ACCUMULATED GPF 420,210.28 8.144.82 ROOI DIVIDENDS PROJECTS 0.00 4,781.79 R003 AFCC now S&W FUND 0.00 0.00 413,448.01 -6,762.27 420.210.28 38.897.21 -37,5 14.66 1.382.55

P#xton+ Trlal Bal&nce Page2of5 Printed: 0210912024 OFFICERS, MESS Defence Academy of the UK AIC Co Name Balance M nth Movement G050 HANDLING CHARGE 0.00 0.00 G051 SOAP & TOWELS 0.00 G052 FLOWERS 0.00 GO53 CANDLES & NAPKfNS 0.00 0.00 G054 T114NSPORT G055 XFERED FUNDS DSL G056 G057 DRS ADJUSTMENT G058 GRANT PAID IN ERROR G059 OVERPAID MESS BILLS G060 ADJ CRYSTALWEAR TO PROPERTY HERITAGE PROP REVALUED REVALUE EXPENDABLE PROPERTY GRANT FORANNUAL DINNER FROM SGTS FOR BOB NIGHT BANK INTEREST & DIVIDEND ￿Com BRING INVESTMENTON G061 G062 G063 G064 0.00 G125 0.00 G126 0.00 GISO MESS SUBSCRIPTJONS -27,765.72 -9,175.60 -2,955.36 G151 MESS SERVICE CHARGE 406.53 G152 FUNcfLoN CONTRIBUTIONS CIVILIAN SUBSCRtTrTIONS AGED DRS RE-BOOKED 0.00 0.00 G153 -9.419.00 -582.44 G154 0.00 0.00 G155 ESS REFUND -11.05 0.00 G156 PMC LEVY 0.00 0.00 G157 RF CAPITALPROPERTY PURCHASE WINE TAsT￿G 4.781.79 4.781.79 Gl58 0.00 0.00 G159 ENTERTAINMENTS 4,075.00 -16,216.56 0.00 G160 BAR PROFIT -1.690.26 G161 BAR WRITE.OFF REFUND 0.00 0.00 G300 TPANSFER OFAFCC 0.00 G301 CORRECTION TO DEPRECIATION UNREALISED GAtN ON INVESTMENTS BANK CHARGES 0.00 G460 -12.522.44 -1,014.01 G51J) 0.00 GS01 SUBS REFUNDED

P*xton+ Trial Balance Page3of5 Printed: 0210912024 OFFICERS, MESS Defenee AcAdemy of the UK AIC Code Name Balance Month Movement G502 DIVIDENDS TO PROJECf 0.00 0.00 G600 wtNE TASTtNG 481.30 0.00 G601 BURNS NIGHT 8.15159 G602 BBQ OKfoBERFEST 0.00 0.00 G603 0.00 0.00 G604 THEMED EVENtNGS 0.00 0.00 G605 WATERLOO NIGHT 2,522.25 2.522.25 G606 CHANGE SGTS V OFFRS EXPENDABLE PROPERTY 463.66 0.00 G607 10.314.05 0.00 G608 COMEDY NIGHT 0.00 G609 QUIZ NIGHTS ST PATRICKS NIGHT G610 G611 6 NATIONS THEME NIGHT G612 TIL4FALGAR NIGHT 7.515.06 G613 SUMMERIWINTER BALL 6,765.63 G614 BATTLE OF BRITAIN NIGHT DEPARTMENTAL FUNCTIONS HOUSB 4,232.91 G615 1,285.76 145.38 G616 G617 ENTS 0618 MOTHERS DAY LUNCH 277.78 G619 PRB RMAS MEALS 0.00 0.00 G620 srAFF XMAS DRINKS 0.00 0.00 G621 LIMS EVENTS 518.77 0.00 G622 NON-OFFICIAL FUNCTIONS RN PROPERTY HIRE 0.00 0.00 G623 432.15 0.00 G624 CAPITAL PROPERTY 0.00 0.00 G625 IIEFRESHMENTS 10,116.65 1.922.01 G626 AGM 243.82 0.00 G750 G751 INSURANCE 2.498.66 0.00 G752 HERITAGE PROPERTY 0.00 0.00 G753 ADMINISTRATION 0.00 0.00 G754 POSTAGE 85.00 0.00 G770 FLOWERS 0.00 0.00 G771 GRANTS 16,705.26 0.00

Paxton+ TrAg1 Balance Page4of5 Printed: 0210912024 OFFICERS. MESS Defence Academy of the UK Cco Name Balan¢e Month Movement G772 WINTER WARMER 0.00 0.00 G773 DONATION 221.18 G774 PRESENTATIONS TO PMC 0,00 G775 PRESENTATION 0.00 G776 GBANrs 0.00 G800 PRSIMPLC LICENCE 1,488.34 0.00 G801 SECURITY CARDSIKEYS 0.00 0.00 G802 MESS GUESTS 0.00 0.00 G803 TV&SKY 159.00 0.00 G804 PMC FifNDS 0.00 0.00 G805 PICTURES & SILVER 0.00 0.00 G806 MAGAZINEsfNEWSPAPER 3.103.92 0.00 G807 HOUSEHOLD 0.00 G808 XMAS DECORATIONS 0.00 G809 COVID- CANCELLED FUNCTION CANDLES & NAPKtNS 0.00 0.00 G810 0.00 0.00 G8LI REMEMBIL4NCE SERVICE REFRESHMEN PROPERTY DEPRECIATtON ASCOT TRtp 0.00 0.00 G812 11,883.09 10,102.41 G813 0.00 0.00 G814 REMEMBIiANCE DAY LUNCH BAR COOLER TESTING 0.00 0.00 G815 0.00 0.00 G816 PRnqTfNG FOR TPAFALGAR NIGHT OFFICERS TO SGTS 0.00 0.00 G817 0.00 0.00 G818 LAUNDRY CARDS 0.00 0.00 G820 QBCP TRAFALGAR NIGHT 0.00 G821 0.00 0.00 G822 WIO PROPERTY 0.00 0.00 G823 WIO DEB TORS 0.00 0.00 G824 HANDLING CHARGE 0.00 0.00 G825 CHARGE FOR DAMAGES 0.00 0.00 G826 PIANO TUNING 0.00 0.00 G827 CHIUSTMAS TREES 0.00 0.00 G828 BAND FOR DINING OUT 0.00 G829 PRINTING 0.00 G830 EXPENDABLE PROPERTY 0.00

Paxton+ Trlal Balance Page5of5 Printed: 02109121124 OFFICERS, MESS Defence Aeademy of the UK AIC Code Name Balance Mottth oven*nt G831 TABLEWARE 0.00 0.00 G832 CANON p￿ AWARDS 0.00 0.00 G833 GENERAL PROPERTY MAtNTENANCE MDP BREAKFAST 1,263.60 0.00 G834 0.00 0.00 G835 BAR REFURBISHMENT 0.00 0.00 G836 ADJ PROPERTY 0.00 0.00 G837 DRS ADJ 0.00 0.00 G838 TRANSFER AFCC 0.00 0.00 G950 irNREALISED LOSS ON INVESTMENTS IIEMOVE tNVESTMENTS (AFCCI BAR PROFtT 0.00 0.00 G951 T008 0.00 T740 SALES DicoifNTS GIVEN 0.00 T750 PURCHASE DISCOUNTS TAXEN 0.00 90,729.43 -83,967.16 14.692.05 -11,430.39 6,762.27 3,26166

Paxton+ Income and Expenditure- Detailed- July 2024 Page l of 12 Prlnted: 0210912024 OFFICERS. MESS Defence Academy of the UK July 2024 Turnover this rnonth Turnover ear to date GPF Analy5i5 Income Voluntary tncoll 0.00 0.00 A¢tivities for Generating Funds G050 HANDLING CHARGE G051 SOAP & TOWELS G052 FLOWERS G053 CANDLES & NAPKtNS G054 TIiANSPORT G055 XFERED FifNDS DSL GO56 OMAA GO57 DRS ADJUSTMENT GO58 GRANT PAID tN ERROR G059 OVERPAID MESS BILLS G060 ADJ CRYSTALWEAR TO PROPEI G061 HERITAGE PROP REVALUED G062 REVALUE EXPENDABLE PROPI G063 GRANT FORANNUAL DINNER G064 FROM SGTS FOR BOB NIGHT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.oo o.oo 0.00 o.oo 0.00 0.00 0.00 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 In¢ome G125 BANK INTEPEST & DIVIDEND I G126 BRING tNVESTMBNT ON 0.00 0.00 0.00 0.00 0.00 Income Resources from Charitable Activiti Trading In¢ome G150 MESS SUBSCIUPTIONS GI 51 MESS SERVICE CHARGE G152 FUNCTION CONtRtBUTIONS GI53 CIVILIAN SUBSCRIPTIONS G154 AGED DRS RE-BOOKED G155 ESS REFUND G156 PMC LEVY G157 CAPITAL PROPERTY PURCH G158 WtNE TASTtNG G159 ENTERTAINMENTS G160 BARPROFIT G161 BAR WRITE-OFF REFUND 0.00 27,765.72 9,175.60 0.00 9,419.00 0.00 11.05 0.00 4,781.79 0.00 4,075.00 16,216.56 0.00 2,955.36 406.53 0.00 582.44 0.00 0.00 0.00 4.781.79 0.00 0.00 1,690 26 0.00 10.416.38 71,444.72 Other Tn¢ome Non Primary Purposc Trading Incom¢ G300 TRANSFER OF AFCC G301 COBJiECTION TO DEPRECIATIC 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expendhture- Detalled- July 2024 Page 2 of 12 Printed: 0210912024 OFFICERS, MESS Defence Academy of the UK Turnover this month Turnov¢r ¢aT to date Internal TraTJ5ftrs In 0.00 Gains on Revaluation of FixedAsseis 0.00 0.00 unre￿iSed Gains on InvestmentAssets G460 UNREALISED GAIN ON INVEST 1,014.01 12,522.44 1.014.01 12522.44 GPF Total Income 11.430.39 83,967.16

Paxton+ Income and Expenditure- Detailed- July 2024 Page 3 of 12 Prlnted: 0210912024 OFFICERS, I￿ESs Defenee Academy of the UK Turnover this Tnonth Turnover ar to date Expendityre Investment Managemeni Costs G500 BANK CHARGES G501 SUBS REFtrNDED G502 DIVIDENDS TO PROJECT R 0.00 0.00 0.00 0.00 0.00 Costs of G¢rterating Funds 0.00 Charitable Activiti¢s Trading costs G600 WtNE TASTING G601 BURNS NIGHT G602 BBQ G603 OKTOBERFEST G604 THEMED EVEN￿Gs G605 WATERLOO NIGHT G606 EXCHANGE SGTS V OFFRS G607 EXPENDABLE PROPERTY G608 COMEDY NIGHT G609 QUIZ NIGHTS G610 ST PATRICKS NIGHT G611 6 NATIONS THEME NIGHT G612 TRAFALGAR NIGHT G613 SUMMERlWtNTER BALL G614 BATTLE OF BRtTAIN NIGHT G615 DEPARTNIENTAL FUNCTIONS G616 HOUSE G617 ENTS G618 MOTHERS DAY LUNCH G619 PRE RMAS MEALS G620 STAFF XMAS DRINKS G621 LIMS EVENTS G622 NON-OFFLCLAL FUNCTIONS G623 RN PROPERTY HLRE G624 CAPITAL PROPERTY G625 REFRESHMENrs G626 AGM 0.00 0.00 0.00 0.00 0.00 0.00 2,522.25 0.00 481.30 8,151.59 0.00 0.00 0.00 2,522.25 463.66 10.314.05 0.00 0.00 0.00 0.00 7,515.06 6,765.63 4,232.91 1,285.76 0.00 0.00 277.78 0.00 0.00 518.77 0.00 432.15 0.00 10.116.65 243.82 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145.38 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.922.01 0.00 4,589.64 53,321.38 Governance Costs G750 OMAA G751 INSURANCE G752 HERITAGE PROPERTY G753 ADMINISTPATION G754 POSTAGE 0.00 0.00 0.00 0.00 0.00 2.498.66 0.00 0.00 85.00 0.00 2,583.66 Grants and Donations

Paxton+ Income and Expenditure- Detailed- July 21124 Page 4 of 12 Printed: 0210912024 OFFICERS. MESS Defence Academy of the UK Turnover thts month Thrnover ear to date G770 FLOWERS G771 GRANTS G772 WINTER WARMER G773 DONATION G774 PRESENfATIONS TO PMC G775 PRESENTATION 0776 GRANrs 0.00 16,705.26 0.00 221.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,926.44 Other Costs Non Primary Trading Costs G800 PRS/MPLC LICENCE G801 SECURITY CARDSIKEYS G802 MESS GUESTS G803 TV & SKY G804 PMC FUNDS G805 PICTURES & SILVER G806 MAGAZINESINEWSPAPERS G807 HOUSEHOLD G808 XMAS DECORATIONS G809 COVID- CANCELLED FUNcrio G810 CANDLES & NAPKtNS G811 REMEMBRANCE SERVICE REFF G812 PROPERTY DEPRECIATION G813 ASCOT TRIP G814 REMEMBRANCE DAY LUNCH G815 BAR COOLER TESTING G816 PRINTING FOR TRAFALGAk Nl, G817 OFFICERS TO SGTS G818 LAUNDRY CARDS G820 QBCP G821 TRAFALGAR NIGHT G822 W/0 PROPERTY G823 W/0 DEBTORS G824 HANDLING CHARGE G825 CHARGE FOR DAMAGES G826 PIANO TUNtNG G827 CHRISTMAS TREES G828 BAND FOR DINING OUT G829 PRtNTING G830 EXPENDABLE PROPERTY G831 TABLEWARE G832 CANON PTN AWARDS G833 GENERAL PROPERTY MAINTETr G834 MDP BREAKFAST G835 BAR REFURBISHMENT G836 ADJ PROPERTY G837 DRSADJ G838 TRANSFERAFCC 0.00 1,488.34 0.00 0.00 159.00 0.00 0.00 3,103.92 0.00 0.00 0.00 0.00 0.00 11,883.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.263.60 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,102.41 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.oo 10.102.41 17.897.95 Internal Transfer5 Out Unrealised Losses on Investments

Paxton+ Income and Expenditure- Detailed- July 2024 Page 5 of 12 Printed: 0210912024 OFFICERS, L¥IESS Defence Academy of the UK Turnover thi umover 0.00 0.00 ear to date G950 UNREALISED LOSS ON INVEST G951 REMOVE INVESTMENTS IAFCC 0.00 0.00 0.00 GPF Total Expenditure 14,692.05 90.729.43 GPF Inco￿￿ Over Expenditure -3,261.66 .762.27

Paxton+ In¢ome and Expendiknre- Detai]ed- July 2024 Page6 of 12 Printed: 0210912024 OFFICERS, MESS Defence Academy of the UK TumoveT this month ver ar t dat¢ Trading AccountAnalysis Trading Expenditure Trading Income T008 BAR PROFIT 0.00 0.00 Income Over Expenditure 0.00 Non Primary Purpose TradingAnalysis Trèding Expenditure Trdding Income In¢ome Over Expcnditsrc 0.00 0.00

Paxton+ Income and ExpeDditure- Detailed- July 2024 Page 7 of 12 Prlnted: 0210912024 OFFICERS, MESS Defence Academy of the UK Tum(pver this month Turnover r to date Restricted Funds Analysis Income Voluntary Income ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Activities for Generaiing Funds ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 o.oo 0.00 0.00 Investnient Income ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 rncome Resources from Charitable Activiti ROOI DlVtDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 Other Incoming Resources ROOI DIVIDENDS PROJECTS E1003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Total Incorne excludin8 transfers 0.00

Paxton+ In¢on)e and Expenditure- Detailed- July 2024 Page 8 of 12 Printed.. 0210912024 OFFICERS, MESS Defence Academy of the UK Turnover this month ver ear to da Expenditure Investment MaThagement Costs ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 Costs of G¢therating Funds ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 CharitableActivitL¢S ROOI DIVIDENDS PROJEcrs R003 AFCC now S&W FUND 4.781.79 0.00 4.781.79 4,781.79 4,781.79 Governance Costs ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 Grants and Donations ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 Other Costs ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Total Expenditure excluding transfers 4,781.79 4.781.79 Inietnal Transfers ROOI DIVIDENDS PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Restricted funds Income Over Expendittwe 4.781.79 4,781.79

Paxton+ In¢ome and Expenditure- Detailed- July 2024 Page 9 of 12 Printed: 0210912024 OFFICERS, MESS Defence Academy of the UK rthi nth Turnover ear to datc De5igtLated Funds Analysis I￿oMe Voluntary Income 0.00 0.00 A¢tiviii¢S for Gener8ting Funds 0.00 Investment In¢oTne 0.00 Incorne Resour¢¢s from ChatitableActiviti 0.00 0.00 Other Incoming Resources o.oo Total In¢orn¢ excluding transfers 0.00

Paxton+ Income and Expenditure- Detailed- July 2024 Page 10 of 12 Printed: 0210912024 OFFICERS, MESS Defence Academy of the UK Tum(pver this month Tutnover r to date Expenditure Investment Managem¢nt Costs 0.00 0.00 Costs of Generatin8 Funds 0.00 0.00 CharitsbleActivities 0.00 0.00 Governance Costs 0.00 0.00 Grdnts and Donations 0.00 0.00 Other Costs 0.00 Total Expenditure excluding transf¢rs 0.00 Internal Trajjsfers 0.00 0.00 De5igtMted ful￿5 tncome Over Expenditur 0.00 0.00

Paxton+ Income and Expenditure- Detai]ed- July 2024 Page 11 of 12 Prlnled: 0210912024 OFFICERS, MESS Defenee Academy of the UK Turnover thi5 month Turnover ear to date Endowment Funds Analysis Income Voluntary Income 0.00 0.00 AetlVLties for Generating Funds 0.00 0.00 Investment Incornc 0.00 Income Resources from CharitableActiYiti 0.00 Other Incoming Resources 0.00 0.00 Toial Income ex¢luding transfers 0.00 0.00

Paxton+ Income and Expenditure- Detailed- July 2024 Page 12 of 12 Printed: 11210912024 OFFICERS, MESS Defence Acadetny of the UK Tumover thi5 ]nonth Turnover cart Expenditure Investment Management Costs 0.00 0.00 Costs of Generating Funds 0.00 0.00 Charitable Activities 0.00 0.00 Govetll8Dce Costs 0.00 0.00 Grants and Donation5 0.00 0.00 Other Costs 0.00 0.00 Total Expenditure excluding transfers 0.00 0.00 Internal Transfers 0.00 Endowment fi]nds Income Over Bxpendi 0.00 0.00

Notes to thc 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 ¢h¢ 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 staten]ents the charity follows best practice as set out in the Statement of Recommended Practice 'Accounting and Reporting by Charities, (SORP) 2005 htt './lwww.charil commission. ov.uk/investi ationslso Iso 05docs.as Incomin Resour¢e5. 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 eI￿ltY,$ objects and are part of the generaI funds of the charity. A restricted fund is only recognised where this is an agreed and explicit condition of ihe grant or donor. Inlan ible Income. Due to the close collaborative relationship and the manner in which the charily's activities compliment those of the Army, 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 subsequent accounting period. Similarly. where prepayments are made in recognition of commitments 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 majorily of costs are directly attributable to specific activities. Irrecoverable VAT is charged to the activity for which it was incurred. Governance Costs. Governance costs are the costs of professional advice, holding trustee meetings or committee meetings associated with decision making, any fee for audil or independent examination and any fee incurred in the preparation, statutory filing, printing or copying of the annual 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 useful 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 - 10 years. Assets with a life of more than one year but with a purchase vaIue of below £500 are included within the inventory but the cost is written off in the yeaT It is incurred and is not depreciated over the useful life of the asset. Where the asset is deprecialed over a period of more than 10 years, details of the item and period are to be provided following the notes on page 14. Fixed Asset Investrnents. Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is shown in the Ststement of Financial ActLVlties (SOFA). Stocks. Purchased stocks are valued at the lower cost or net realisable value making due allowance for any obsolete or slow-moving items.

Fund Accounlin Funds held by the charity are: (l) General Pu oselunrestricted IDesi 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 allocatedlearmarked 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. Endowrnent funds are those investments and other g2ft5 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. Resttictions arise when specified by the donor or when funds are raised for particulai restricted purposes. Further explanation of the nature and Purpose 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 CroThll. 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 herilage assets both for functional use and as an element of national history on behalf of the nation. Heritage assets acquired prÈor 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 dona¢ion, in the costs of generating funds, i.e. Ihe costs incuLTed 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 instLtutions Name of institution5 Purpose Total number of rants iven Total amount of rants aid 150.00 320.74 973.02 1,000.00 408.00 3,500.00 1,000.00 1,000.00 250.00 96.00 507.50 7,500.00 221.18 16.926.44 Becket House DALSC Pre-RMAS DCDC BTC Icsc DCMCI ESS Christmas Serco Christmas Ukraine Personal Serco & ESS Pin Awards le Ball Communit LaTder BB Dinner & Fireside Dinner Ni ht Dinner Ni ht EOC Dinner Dinner Ni ht Dinner Ni ht Function & Raffle Prizes Function Bonfire Ent Fee Function Function Sou and Roll Initiative Total rants to institutLons 15 Granls to individuals Purpose Total number of rants iven Total amount of rants aid Total Related P Transactions & Renumeration and Ex enses Ihilst the charity has a Close working relationship wtth the Amiy. there are no transactions with the Anny which require disclosure under SORF 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 expense5 have been paid to the trustee these are disclosed under the Managing Tn￿tee.$ comTnents. Anal sis of Ca ital Pro Fixtures, rittings & equipment Motor vehi¢les Total Balance blf Purchases Sales & WIOS reciation Balance clf 77,131.51 21,769.89 77,131.51 21.769.89 11,883.09 87,018.31 11,483.09 87,018.31

Total Value of Investments b Cate Value £ 103,214.71 in value market value) at be innin ear Add additions to investments at cost investments Less dis osals at c in value (investments sold Add/{deduct) net gain/(loss) on revaluation {gainlloss at end of accountin eriodlaudit in value (market vatue) at end of urchased 12,522.44 ear 115,737.15 Breakdown of Market Values at31 Jul 24 Income during ear Year End GPFI Unrestricted Restricted Endowment Total value Value £ Value £ Value £ Value £ Value £ Investment properties Investments listed on a recognised stock exchan Investments held in unit trusts or other collective investment schemes Investments in subsidiary or connected undertakin s 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 0.00 115,737.15 0.00 0.00 115,737.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other investments 0.00 0.00 0.00 0.00 0.00 Total I 15,737.15 0.00 0.00 115,737.15 0.00 List of Debtors Debtor Date of Debt Amount See attached Debtors List Total (delete as appropriate). List of Creditors Creditor NIA Date of Credit Amount Total * There are no amounts falling due after more than one year (delete as appropriate).

8 8 8 8

Tp 8 8 8 8 ) O

Paid Em ees This ear£ NIA Last ear£ NIA Gross wa aid er's National Insurance Pension Contributions es Total staff cosls Give the number of employees who were engaged in each of the followin This NIA activities: 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£ 2,498.66 Last ear£ 2.938.02 308.12 Insurance Administration Posta 85.00 l O. Restricted￿ndOWment Funds Give details of the movements of the individual funds surnmarised in the restricted and endowment column of the Statements of Financial Activities (SOFA). Incoming ResouTces for period Outgoing Resources for period Fund Name Fund Bal BIF Transfers Gains and Losses Futkd Bal CIF Please see attached Paxton+ Fund Return Summary Printout as at 31 Jul 24

Paxton+ Fund Return Summory as at 31107121124 Pagelofl Prjllted: 0210912024 OFFICERS, MESS Defence Academy of the UK ifw 4.781.79 0.00 0.00 0.00 0.00 ome Transfer tn L￿Lut 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 en Closin ROOI DIVIDENDS PROJECTS R002 GRADUATION DAY R003 AFCC now S&W FUND R004 CLOSED R005 CLOSED 4,781.79 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Totèl Restricted Funds 4.781.79 0.00 4,781.79 o.oo

A brief explanation as to the nature and putpose of the charity's Restricted Funds is to be provided. Name of Restricted Fund ose of fund Investment dividends ring fenced to support mess members projects. ow Closed Dividends Projects 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 property value (see note l.j). A lisVdes¢ription of these assets is below: See attached. 12. 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 l0an5 that are outstanding at the year-end and secured on assets. The charity has not granted any loans to institulions or companies comiected 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 ihe 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 ar¢ designated funds the reason for designation and when each designated fund is intended to be used by is to be staled in the Managing Truslee report). All the charity's operations are continuing operations and there were no operations discontinued or acquired during the year. No funds (unrestricted, designated, Testricted or endowment) are in deficit at the balance sheet date. The charity has no intangible assets. There were no inter-fund loans outstanding at the balance sheet date. There are no intangible assets.

None of the charity's functional fixed a55ets have been re-valued during the year and the charity does not have a policy of revaluatioll of these assets. The charÈty has no subsidiary companies. The charity has no material fixed a55ets which have not ken capitalised and included in the balance sheet. No intemal transfers have occurred out of restrictedlendowment funds. In the event that a transfer ha5 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 details provided in the Managing Trustees comments. Additional comments.. The ncwly purcliascd Oil Painting is being depreciated usino the decliniiig balaiice method at l Q/0 per ycar. Signature.. Name.. Ma T Ca enterRHG/D Date: Appointment.. Fund Manager (Regimental Accountant Scheme) l 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 DA Station Officers, Mess Fund/Charity Charity Commi5sion/Regulator registered number 1163155 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, constitutiOTJ etc)- and A brief explanation of the charity's objects. Where applicable, you may ch005e to give details of any specific investment powers of the charity. Governing Document {e.g. Trust Deed. Constitution) Constitution adopted 17 January 2012 The prornotion of efficiency of the Armed Forces of the Crown by the provision and 5UPPQrt of facilities and activities for the efficiency and well- being of service personnel. Objects of the Charity Explain briefly how trustees are elected or appointed and details of any induction and trustee trainin8 attended. TNstee selection tnethod By Appointment Trustee indu¢lion and traTning All Arn]s Fund Managers Course

Explain about what the charity is irying 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 Provision of grants & subsidies to support the facilities and activities of Mess members. Summary of main achievements of the Charity during the year The fund continues to support the facililies & activities of the Mess members. Provide a brief review of the financial position of the charity. This should include the principal types of income. Financial Review Income is derived from Mess subscriptions, proflts from bar takings and investment income. The Managing Trustee should give in their report a desciiption of the following policies- For the selection of investments for the charity. For deterniining the level of income reserves held, stating and explaining the level of reserves held. Where grants are made by the charity. the selection of individuals and institutions who are to teceive grants out of the assets of the charity. Financial reserves policy Nil Investments selection policy and perforniance of those investments. As directed by the Investment & Management Committee who instruct Schoders Personal Wealth. Piovide the natne of all trusteeslthe Managing Trustee(s) during the report year. Managing Trustee's name/trustees' names Wg Cdr G Thomas Serious Incidents Nil

Public Benefit Statement This ￿nd provides public benefit by assisting service personnel to more effectively perfomi their roles within the Arn]ed Forces of the Crown. It does this by providing and szlpporling messfacililies and social activilies. This assistance enable5 service personnel to face the Challenges and danger associated with military service by developing and maintaining ¢eamworL' skills,'fztness,' confidence, characler, spirit and altitude,. and morale As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing the British Army'5 capability to undertake the roles demanded of it including the defence of the United Kingdom and its interests. (I Confinn that I have paid due regard to the Charity Commission of England and Wales's guidance on public benefit when deciding what actLVlties, the charity should undertake.) delete a5 appropriate. Teplace with wording appropriate to activitie5 of fund e.g. 'providing ondsupporting messfacilifies andso¢ial activities,, or 'providErtg and supporling sporting and advenlure Iraining aclivlties. Additional comments (include any d¢clarations which were not co￿eCt (Pg 12113)).. The IA Comments are noted. As PMC I will address the excessive investment portfolio and approach the membership for ways in which to improve the mess for the good and benefit ol its members. The FM is to action the IA point regarding Mess Silver this requirement should have been completed in this audit period. Signature.. Name: W Cdr G Thomas Date.. Appointment.. MTICO

Internal Auditor's/Audit Board Report I have examined the books of account and records from which the final accounts were prepared and have obtained all the infom)ation and explanations that were necessary for the purpose of my intemal audit. I certify that end of period checks have been conducted in accordance with Service Funds Regulations. Subject to the observations given below 1 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 ihe date of the balance sheet. Subject also to my observations l am satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists. 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 caTrying out the internal audit- Previous observations have/have not been actioned (list those observations outstanding). {1) The Mess must introduce a robust clearing system so mess bills are cleared prior to departure. The current figure includes and aged mess bill for $0rn¢ 4 years, if it is unlikely that the money will be recovered then write off action must be considered. (2) The investment has seen a significant gain of £12,522.42 and now stands at £115.737.15 whilst safeguarding funds is encouraged this amount is excessive to requirements. The mess are strongly encouraged to formalise a plan to reduce this amount for the good and benefit of its members. (3) Debtors is sitting £297.15 which is a £43.79 decrease on last yeavs total, whilst this is a small amount a debtors balance should not be carried forward year on year. 'Fhe Mess has 26 outstanding MB, four recent ones the others stretching as far back as 2019. Whilst the contractor is more robust in clearing debtors so as not to pass debts back to the mess. The Mess must decide this audit period that this small debt be written off since some is almost 5 years ago. The Mess has yet to have the silver valued so the RA can Captilize this property as directed in SFRS. The FM should address this mandatory Tequirement at the earliest opportunity. Signature: Name.. Sjworth Date.. 17Se 24 Appointtnent: S02 PS

ComdlS02 SPS- Independent Examiner's Report on the Accounts, and Comments Res ective Res onsibilities of Trustees and Examiner The Charity's Trustees aTe responsible for the preparalion 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 ihat an ind¢p¢ndent ¢xamination 15 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). Stste 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 expTess 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 overleaf*)'. Which gives me reasonable cause to believe that in any material respect the requirements: (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 problemsldiscrepancies} Give here brief details of any items that the examiner wishes to disclose.. Comd/S02 SPS Comments Independent Examiner's SÉgnature- Name.. Date: Appointment:

Defence Academy – DA Station Officers Mess

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.

9. 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.

d. Debtors and Creditors have been examined and guidance provided to FM where necessary.

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 fund is registered with the charities commission however has not breached the income threshold (£100K) for it to be required to do so. If it is forecast that expenditure will not breach the threshold in the next audit period it is recommended to de-register this fund as a charity.

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