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2025-07-31-accounts

Trustees, Annual Report for the period Period stsrt date ' Period end dale Year 2024 Year 2025 From Aug Section A Reference and administration details Charity name DEFENCE ACADEMY STATION OFFICERS MESS Other names charity is known by Registered charity number lif any) 1163155 Charlty's prlnclpal 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 lif any) Name of person lor body) entltled toa oint trustee ifan Wg Cdr Thomas Wg Cdr Ingram CO Shrivenham Stn 01 Aug 24- 27 Jul 2025 28 Jul- 31 Jul 25 CO Shrivenham Stn 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, if any. Ifor example, any custodian trustees) Name Dates acted if not for whole ear TAR Mar¢h 2012

Names and addresses of advisers {Optional information) e of adviser Name Address Name of chief executive or names of senior stsff members (Optional informatlon) 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 governing document How the charity is constituted Unincorporated association. Trustee selection methods In accordance with Army Command Standing Order 3354, the Shrivenham stn CO is appoinled as the ex-officio Managing Trustee of all Servi Funds held at the Defence Academy. Additional governance issues (Optional information) The Trustee delegates the day to day management and control oflhe Offr's Mess. together with the 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 lo include additional information, where relevant. aboul.. policies and procedures adopted for the induction and training of trustees; the charity's organisalional structure and any wider network with which the charity works., • relationship with any related partses; trustees, consideration of major risks and the system and procedures to manage them. 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 IAGM). The Trustee has a continued programme of work to identify prO￿dureS to mitigate risk and to minimise potential impact should risks materialise. A Service Funds Internal Audilor 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 support 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 furtherance of the Charity. Summary ofthe objects of the charity set out in its governlng document This object presents the Trustee with wide powers, enabling them to provide charitable assistance lo all elements of the Mess community. The internal subsidy of Mess activities and grants are the Station Officers Mess principal means of delivering its objectives: TAR March 2012

The Station OffI￿r$, Mess has 3 aims.. Encourage 'Esprit de Corps, by enabling serving Mess members to mix together in both formal and informal social activities, thereby keeping Service traditions alive and encouraging the well- being of the Mess cornmunity. Encouraging. supporting and facililaling the development of sport to raise standards and to promote fitness, teamwork and personal development through sporting activity and opportunities. Supporting facilities, projects and activities to enable the best rovision for the Station OffI￿rS, Mess communit This Fund derives publlc benefrt as it assists in providing Setvice personnel with the necessary skills to carry OLrt the mililary contrtbution to the defence of Ihe United Kingdome and its interests. Service Funds are established for the benefit of Service personnel to promote military efficiency which underpins Esprit de Corps and team working as well as encouraging personnel to develop the character, spirit and attitude to face the challenges and danger associated with military service. As a result, 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 counlry and that of its public. Summary of the main activities undertaken for the public benefit in relation to these objects (include wlthln this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) The Trustee confirms that they have had due regard to the guidan published by the Charity Commision and considers that the preceding paragraphs demonstrate that the work and activities of the Fund continue to provide significanl public benefit. Additional details of objectives and activities (Optional infomiation) TAR March 2012

You may choose to include further statements, where relevant, about.. policy on grantmaking., policy programme related investment., contribution made by volunteers. Section D Achievements and performance TAR Ma￿h 2012

Section D Achievements and performance Summary of the main achievements of the charity during the year The Mess continues to provide numerous formallinfomal functions during the course of the year to benefit its members in order to meet the aim of promoting esprit de corps. Whilst this has impacted on mess activity some charitable activities continued with a Station Vvellbeing Day and Fireworks event both heavily supported by the Mess and the coming year promises lo yield more activities for the mess to support. Members contribute towards the procurement and upkeep ofthe property, pictures and silver held by the Mess, as well as purchasing and maintaining furniture, entertainment equipment and print media. A Charily (Restricted) Fund is used as a conduit to deposit monies rasied for a specific worthy cause of their choosing. Once re￿ived, all monies are forwarded to the charity in question. 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 that the fund has adequate working capital as well as steady flow of income. 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 fundraisingl., 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 Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trus Signature{sl Full namelsl Wg Cdr Katherine Ingram Position leg Secretary, Chair, Managing Trustee etc) Date 31 Jul 2025 TAR March 2012

Service Non Public Fund5 Final Accounts, Managing Trustee's Report, Internal Audit Board Report and Ind¢pendcnt Examincr's Report (SORP 2005 compliant) Internal Audit Board Sclieme, (Use either Page I depending on the type of sch¢me used) Arn)yForrnN1514 (Rev 11109) Uni¢.. Defence Academy of the UK Address.. Shrivenham Swindon SN6 8LA In Tespe¢l of the DA Station Officers, M¢55 Fund/Charity Charity CommissionlRegulator registered number 1163155 For the period from l Aug24 31 Ju125 Managing Trustee(s) during th¢ period: From IAU 24 to 27 Jul 25 Namc W Cdr G Thomas From 28 Jul 25 to 31 Jul 25 Name W CdrKIn ram From to Name Fund Managerls) during the period: rirom IAU 24 19 Dec 24 Name enter RHGID From 19 Dec 24 to 17 Feb 25 Name Ms A Wilson SEO From 17 Feb 25 to 31 Jul 25 Name Ma RRai OGLR Internal Auditor(s) during the period: From IAU 24 to 31 Jul 25 Name Mr S J Worth From to Name From to Name Regimental Accountant{5) during the period: From IAU 24 to 16Se 24 Name Ms S J Grant From 16Se 24 to IOet24 Name Mr N Hetherin ton From IOct24 to 19 Jun 25 Name Ms S J Grant From 19 Jun 25 to 27 Jun 25 Name Mr N Hetherin ton From 27 Jun 25 to 31 Jul 25 Name Ms S J Grant

Stalement of Finan¢ixl Activities as at 3110712025 Paxton+ Page lofl Prlnted: 0211012025 OFFICERS, MESS Defence Acaden) of the UK u￿r￿triCte(v DesigJiatedlGPF Funds Reslri¢ted Fui)d& Endowmeiit Funds Totsl Funds Previous Period Total Funds ncoming Resources oluntary Encome Ctivities for GenerdtiDg Funds nvestment Income n¢ortLe Resources from haritableActivities thcr Incomin Re50urce5 tal Incomin Resources Resource5 Expcnded Cost of enerdlting Funds nvestmtnt Management Costs sts of Generating Funds haritableActivities oven)an¢¢ Costs rants and DoT)ations ther Costs 0.00 10,000.IH) 0.00 0.00 0.00 0.00 0.00 EO,000.00 0.00 0.00 0.00 0.00 80,204.99 0.00 90.204.99 5.000.00 o.oo 5 000.00 0.00 0.00 0.00 85.204.99 0.00 95 204.99 71,444.72 0.00 71444.72 0.61 0.00 83,534.63 3,087.43 20,246.94 17,874.96 124 744.57 0.00 0.00 0.00 0.00 0.00 0.00 0.61 0.00 0.00 58,103.17 2,583.66 16.926.44 17,897.95 1.22 0.00 0.00 0.00 0.00 83,534.63 3.087.43 20,246.94 17,874.96 124 744.57 otal Resources Ex ended et In¢ominglOutgoing tsourees Before Transfer$ ansfers 0.00 0.00 -34539.58 5.000.00 0.00 -29.539.58 -24,066.50 ross transfers betwc¢n fuTJd5 internal transfers) Net Incomlng resources befor bolding ggins #nd losses oldiDg GainslLosses ains on revaluation of the harity's fixed ass¢ts Ullreali5ed GainslLosses on nvestment assets Ct Movetnent IR Fund$ Re£onclli4tion of Funds otal fund5 brought forward from previous year ot*1 funds carrled forivird 0.00 0.00 0.00 0.00 0.00 -34,539.58 5,000.00 0.00 -29,539.58 -24,066.50 0.00 0.00 0.00 0.00 0.00 6,182.14 -28 357.44 o.oo 5 000.OIJ 0.00 0.00 6,182.14 -23 357.44 12.522.44 -11.544.06 413,448.01 0.00 0.00 413,448.01 385 090.57 5 OOQ.00 0.00 390 090.57

Paxton+ Balance Sheet- July 2025 Pagel of2 Printed: 0211012025 OFFICERS, MESS Defence Academy of the UK July 2025 End of last ear Balance Fixed Assets $4,966.05 CAPITALPROPERTY 32,052.26 ELECTRICAL CIIARGING pofNTS 196,520.57 HERITAGE PROPERTY 115.737.15 INVESTMENTS 0.00 AFCC fNVESTMENTS Now S&W FUND 47,569.62 30,271.58 196.520.57 96,919.29 0.00 399.276.03 Total FixedAssets 371.281.06 CurrentAssets 13.874.83 CENTRALBANK 297.15 DEBTORS 0.00 CONSOLIDATED DEBTORS 0.00 BSS DEBTS 14,171.98 Total Current Assets 18,977.99 23.80 0.00 0.00 19,001.79 413.448.01 Thtal Assets 390.282.85 LTabilities 0.00 CRBDITORS 0.00 i&[ CREDITORS 0.00 I&E DEBTORS 0.00 VAT CONfROL 0.00 VAT PAYABLE 192.28 0.00 0.00 0.00 0.00 0.00 Total Liabiliti (192.28) 413.448.01 Total Assets Minus Liabilities 390,090.57 Ttstal Fund5 0.00 Total Restricted Funds 0.00 Total Endowment Futlds 0.00 Totsl Desigttated Funds 413.448.01 Accumulated TradiTLg & GPF 5,000.00 385,090.57 413.448.01 Total Funds 390,090,57

Paxton+ Balance Sheet- July 2025 Page2 of2 Prlnted: 0211012025 OFFICERS. MESS Defence Academy of the TJK d of last lan¢ FundsAnalysis Designated Funds 0.00 0.00 Restri¢¢ed Funds 0.00 GREEN PROJECTS 0.00 AFCC now S&W FUND 5,000.00 0.00 5,000.00 Endowmellt Funds 0.00 Trading and General Pu￿oSe Funds 0.00 Trading surplus 0.00 Non Primary Putpose ttadin8 Sutplus {6,762_27) Gen¢rAI Purpose Fund sutplu5 0.00 (28.357.44) (6,762.27) Trading & GPF SULpIu5 420210.28 Balance at last balance sheet {28 J57.44) 413.448.01 413.448.01 Aecunwlated Tt8ding & GPF 385,090.57 413,448.01 Grand total 390,090.57 Signalllre of AIC Holder/Fund Man2ger Dats Signatyre of Managing TTh￿t¢¢ Date-_

Paxton+ Trlal Balance PAgel of5 Printed: 0211012025 OFFICERS, MEI SS DefenceAcademy of the UK Balan¢e date io end of July 2025 All notni]rdl ¢ode$ Without cost centre codes shown AIC Co ame Balance Year Movefftent Bloo CAPITAL PROPERTY 47,569.62 30271.58 .7.396.43 BIOI ELECTRICALCHARGJNG POINTS HERITAGE PROPERTY -1,780.68 B200 196,520.57 0.00 B300 INVESTMENTS 96.919.29 -18.817.86 B301 AFCC INVESTMENTS Now S&W FUND DEBTORS 0.00 0.00 B500 23.80 -273.35 B501 CONSOLIDATED DEBTORS ESS DEBTS 0.00 B502 0.00 0.00 B651 CENTRAL BANK 18.977.99 5.103.16 B700 CREDITORS -192.28 -192.28 B701 I&E CREDITORS B702 I&E DEBTORS B750 VAT CONTROL B760 VAT PAYABLE 0.00 B900 ACCUMULATED GPF 413,448.01 6,762.27 kOOI GREEN PROJEcrs -5,0(K).00 -5,(K)O.00 R003 AFCC now S&W FUND 0.00 390,282.85 -28,357.44 418,640.29 11,865.43 -33.460.60 -21.595.17

Paxton+ Trial Balance Page2of5 Printed: 02110ll025 OFFICEI RS, MESS DefetkceAcademy of the UK AIC Code 2me Bala Month Move G050 HANDLING CHARGE 0.00 0.00 G051 ELECTRIC CHARGING TAKINGS FLOWERS -10.000.00 0.00 G052 0.00 G053 CANDLES & NAPICTNS 0.00 0.00 G054 TRANSPORT 0.00 0.00 G055 xEElI￿ FUNDS DSL 0.00 0.00 G056 0.00 0057 DRS ADJUSTNIENT 0.00 G058 GRANT PAID fN ERRO 0.00 0.00 G059 OVEBYAID MESS BILLS 0.00 0.00 G060 ADJ CRYSTALWEAR TO PROPERTY HERJTAGE PROP BEVALUED REVALUE EXPENDABLE PROPERTY GIiANT FORANNUAL DINNER FROM SGTS FOR BOB NIGHT BANK INTEREST 0.00 0.00 G061 0.00 0.00 G062 0.00 0.00 G063 0.00 0.00 G064 0.00 0.00 G125 0.00 0.00 G126 BRING INVESTMENT ON 0.00 0.00 Gl50 MESS SUBSCRtPTIONS -29.070.48 -2.896.86 G151 MESS SERVICE CHARGE -9,S34.78 -16.700.00 04.90 G152 FUNcfioN CONTRIBUTIONS CIVILIAN SUBSCRIPTIONS AGED DRS RE-BOOKED -1,875.00 G153 -9.378.24 -722.66 Gl54 0.00 0.00 G155 ESS REFUND 0.00 0.00 G156 PMC LEVY 0.00 0.00 G157 CAPLTALPROPERTY PURCHASE W￿E TASTING 0.00 0.00 G158 0.00 G159 ENTERTAINMENTS 0.00 0.00 G160 BAR PROFIT -15,521.49 -1.329.92 G161 BAR WRtTE.OFF REFUND 0.00 0.00 G300 TRANSFER OFAFCC 0.00 0.00 G301 CORRECTION TO DEPRECIATION UNREALISED GAIN ON rNvESTMENrs BANK CHARGES 0.00 0.00 G460 -10,044.79 4,370.75 G500 0.61

PAxton+ Trial Balance Page3ofS Printed: 0211012025 orifilcERS' Mll SS Defence AcAdemy of the UK AIC Code Name Balance Montli Movement G501 SUBS REFUNDED 0.00 0.00 G502 DIVIDENDS TO PROJEcr 0.00 0.00 G600 W]NE I CHAMPAGNE TASTtNG BURNS NIGErr 633.34 0.00 G601 10.618.11 G602 BBQ OKTOBERFEST 0.00 G603 0.00 G604 TFIEMED EVENINGS 0.00 0.00 G605 WATERLOO NIGHT 4,212.94 4,212.94 G606 BXCHANGE SGTS V OFFRS BXPENDABLE PROPERTY 0.00 G607 6,518.09 2.234.51 0.00 G608 COMEDY NIGHT G609 QUIZ NIGHTS ST PATRICKS NIGHT 647.27 180.IJI G610 0.00 G611 MESS GUESTS 5.92 0.00 G612 TIiAFALGAR NIGHT 8,494.22 o.oo 0613 SUMMERIWINT£R BALL 15,179.59 0.00 G614 BATTLE OF BIiITAIN NIGHT DEPARTMENTAL FUNcfioNS PROPERTY MAINTENANCEIIIEPAIRS ENTS 3,472.88 0.00 G615 2.721.18 0.00 G616 530.00 0.00 G617 0.00 0.00 G618 MOTHERS DAY LUNCH 854.16 0.00 G619 UKRAINE CHAPLAtNS BAR TAB STAFF XMAS DRINKS 202.92 0.00 G620 0.00 0.00 G621 LIMS EVENTS 550.55 0.00 G622 NON-OFFICIAL FUNCTIONS RN PROPERTY HIRE 2,322.31 0.00 G623 739.67 0.00 G624 CAPITAL PROPERTY 0.00 0.00 G625 REFRESHMENTS 23,596.97 2.314.61 G626 AGM 0.00 G750 0.00 G751 INSURANCE 3.087.43 0.00 G752 HERITAGE PROPERTY 0.00 G753 èIDMfNIsTKATION G754 POSTAGE

Paxton+ Trlal Balance Page 4 ofs Printed.. 0211012025 oFrilCERS' MESS Defenee Academy of the UK AIC Code Name Balan¢e Month Movement G770 GLL4NTS 19,198.20 0.00 G771 DONATION 220.94 0.00 G772 ptNAWARDS ptN AWARDS FLOWERS 506.00 0.00 G773 0.00 0.00 G774 PRESENTATIONS TO PMC 0.00 0.00 G775 PRESENTATION 152.85 152.85 G776 GIFTS 168.95 G800 PRSIMPLC LICENCE 1.621.23 G801 SAFETY SIGNS 750.95 G802 MESS GUEStS 0.00 G803 TV&SKY 169.50 G804 PMC FUNDS 0.00 0.00 G805 picruiiES & SILVER 0.00 0.00 G806 MAGAZINESINEWSPAPER 3.385.30 o.oo G807 SERCO I ESS AWARDS 110.49 0.00 G808 XMAS DECORATIONS 0.00 G809 COVID - CANCELLED FUNcfioN CANDLES & NAPKfNS 0.00 G810 0.00 0.00 G811 REMEMBRANCE SERVICE REFRESHMEN PROPERTY DEPRECIATION ASCOT TPJP 0.00 o.oo G812 LO.386.71 10,386.71 G813 0.00 G814 REMEMBBANCE DAY LUNCH BAR COOLER TESTING 0.00 G815 0.00 G816 PRINTNG FOR TRAFALGAIiNIGHT OFFICERS TO SGTS 866.58 G817 0.00 G818 LAUNDRY CARDS 0.00 0.00 G820 QBCP TRAFALGAR NIGHT 0.00 0.00 G821 0.00 0.00 G822 WIO PROPERTY 0.00 0.00 G823 WIO DEBTORS 532.47 43.04 G824 HANDLtNG CHARGE G825 CHARGE FOR DAMAGES 0.00 G826 PIANO TifNfNG 0.00 G827 CHRJSTMAS TREES 0.00 G828 BAND FOR DINING OUT 0.00

P¥yton+ Trial Ba12nce Pxge5of5 Printed: 0211012025 oriFICCI RS, MESS Defence Academy of the UK AIC Code Name Balance Montl) Movement G829 PRJNTtNG Sl.73 0.00 G830 EXPENDABLB PROPERTY 0.00 G831 TABLEWARE 0.00 0.00 G832 CANON PtN AWARDS 0.00 G833 GENERAL PROPERTY MAINTENANCE MDP BREAKFAST o.oo G834 0.00 0.00 G835 BAR REFURBISHMENT 0.00 0.00 G836 ADJ PROPERTY G837 DRS ADJ 0.00 0.00 G838 TRANSFERAFCC 0.00 0.00 G950 UNBEALISED LOSS ON ENVESTMENTS REMOVE INVESTMENTS {AFCCI BAR PROFIT 3.862.65 0.00 G951 0.00 T008 0.00 0.00 T740 SALES DICOUNTS GIVEN 0.00 T750 PURCHASE DISCOUNTS TAKEN 0.00 128,607.22 28,357.44 -100,249.78 17,290.15 -11,800.09 5.49(1.06 0.00

Paxton+ Income and Expenditure- Detalled- July 2025 Page l of 12 Prlnted: 0211012025 OFFICERS, MESS Defence Aeademy of the UK July 2025 Turnover this rnonth TurnoveT car to date GPFAnaly5t5 In¢om¢ Voluntary Income 0.00 Activities for Generating Funds G050 HANDLING CHARGE G051 ELECTRIC CHARGING TAKING., G052 FLOWERS G053 CANDLES & NAPKtNS G054 TBANSPORT G055 XFERED FifNDS DSL G056 OMAA G057 DRS ADIUSTMENT G058 GRANf PAID IN EIIROR G059 OVEIiPAID MESS BILLS G060 ADJ CRYSTALWEAR TO PROPE] G061 HERITAGE PROP REVALUED G062 REVALUE EXPENDABLE PROPE G063 GRANT FORANNUALDINNER G064 FROM SGTS FOR BOB NIGHT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,000.00 0.00 0.00 0.00 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 0.00 0.00 10,000.00 Investment In¢ome G125 BANK INTEREST G126 BRING IFWESTMENT ON 0.00 0.00 0.00 0.00 0.00 Income Resources from CharitableA¢iiviti Trading Income G150 MESS SUBSCRIPTIONS G151 MESS SERVICE CHARGE G152 FUNUION CONfRJBUTIONS GI53 CIVILIAN SUBSCRJPTIONS G154 AGED DRS RE-BOOKED G155 ESS IIEFUND G156 PMC LEVY G157 RF CAPLTALPROPERTY PURCR G158 wfNE TASTtNG G159 ENTEKTANMENTS G160 BAR PROFIT G161 BAR WRITE4)FF REFtrND 0.00 2,896.86 604.90 1,875.00 722.66 0.00 0.00 0.00 0.00 0.00 0.00 1.329.92 0.00 0.00 29,070.48 9,534.78 16,700.00 9,378.24 0.00 0.00 0.00 0.00 0.00 0.00 15,521.49 0.00 7,429.34 80,204.99 Otber Inc¢)m¢ Non Primary Purpos¢ Trading Incotne G300 TRANSFER OF AFCC G301 CORRECTION TO DEPBECIATIC 0.00 0.00 0.00 0.00 0.00 0.00

Paxton+ Income and Expenditure- Detailed- July 2025 Page 2 of 12 Printed- 0211012025 OFFICERS, M£SS Defence Aeaderny of the UK Turnover eart Intern&1 Transfets In 0.00 0.00 Gains on Revaluation of Fixed Assets 0.00 0.00 Unrealised Gains on InvestmentAssets G460 UNREALISED GAtN ON INVES7 4,370.75 10,044.79 4,370.75 10,044.19 GPF Total Income 11,800.09 100,249.78

Paxton+ Income and Expenditure- Detailed- July 2025 Page 3 of 12 Printed: 0211012025 OFFICERS, MESS Defenee Academy of the UK Turnover thi month Turnov r to datc Expendithie Investment ManagcmEnt Costs GS00 BANK CHARGES G501 SUBS REFUNDED G502 DtVlDENDS TO PROJECT RF 0.00 0.00 0.00 0.61 0.00 0.00 0.61 Costs of Genernting Funds 0.00 0.00 Charitable Activities Trading rost5 G600 WtNE I CHAMPAGNE TASTfNG G601 BURNS NIGHT G602 BBQ G603 OKTOBERFEST G604 THEMED EVENINGS G605 WATERLOO NIGI.IT G606 EXCHANGE SGTS V OFFRS G607 EXPENDABLE PROPERTY G608 COMEDY NIGHT G609 QUIZ NIGHTS G610 ST PATRICKS NIGHT G611 MESS GUESTS G612 TRAFALGAR NIGHT G613 SuMMER￿￿TER BALL G614 BATTLE OF BRITAn￿ NIGHT G615 DEPARTMENTAL FtrNCTIONS G616 PROPERTY MAINTENANCEJREI G617 ENTS G6I8 MOTHERS DAY LUNCH G619 UKRAtNE CHAPLAINS BAR TA] G620 STAFF XMAS DRNKS G621 LIMS EVENTS G622 NONQFFICIAL FtrNcfioNS G623 RN PROPERTY HIRE G624 CAPITAL PROPERTY G625 REFRESHMENTS G626 AGM 0.00 0.00 0.00 0.00 0.00 0,00 4.212.94 0.00 0.00 0.00 180.00 633.34 10.618.11 0.00 0.00 4,212.94 0.00 6,518.09 2234.51 647.27 0.00 5.92 8,494.22 l5,179.59 3,472.88 2,721.18 530.(K) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,314.61 0.00 854.16 202.92 0.00 550.55 2,322.31 739.67 0.00 23,596.97 0.00 6,707.55 83.534.63 Governance Costs G750 OMAA G751 INSURANCE G752 HEIUTAGE PROPBkrY G753 ADMINISTRATION G754 POSTAGE 0.00 3,087.43 0.00 0.00 0.00 0.00 3,087.43 Grants and Donations

Paxton+ Income and Expenditure- Detailed- July 2025 Page 4 of12 Prlnted: 0211012025 OFFICERS, MESS Defence Academy of the UK Turnover this rnortth Turnover car to date G770 GRANTS G771 DONATION G772 PINAWABDS G773 FLOWERS G774 PRESENTATIONS TO PMC G775 PRESENfATION G776 GIFrs 0.00 0.00 0.00 0.00 0.00 152.85 0.00 19,198.20 220.94 506.00 0.00 0.00 152.85 168.95 152.85 20.246.94 Other Costs Non PritnaryTrading Costs G800 PRSIMPLC LICENCE G801 SAFETY SIGNS G802 MESS GUEsrs G803 TV & SKY G804 PMC FUNDS G805 PICTURES & SILVER G806 MAGAZ[NEs￿EWsPAPERs G807 SERCOIESSAWARDS 0808 XMAS DECORATIONS G809 COVID- CANCELLED FtfNCTEO G810 CANDLES & NAPKINS G81 I REMEMBRANCE SERVICE REFS G812 PROPERTY DEPRECIATION G813 ASCOT TRtp G814 REMEMBRANCE DAY LUNCH G815 BAR COOLER TESTING G8 16 PRtNTING FOR TRAFALGAR NII G817 OFFICERS TO SGTS G818 LAUNDRY CAIiDS G820 QBCP G821 TIL4FALGAR NIGHT G822 WIO PROPERTY G823 WIO DEBMRS G824 HANDLING CHARGE G825 CHARGE FOR DAMAGES G826 PIANO TtrNING G827 CHRISTMAS TREES G828 BAND FORDINING OUT G829 PRINTING G830 EXPENDABLE PROPERTY G831 TABLEWARE G832 CANON PIN AWARDS G833 GENERAL PROPERTY MAINTETr G834 MDP BREAKFAST G835 BAR REFURBISHMENT G836 ADJ PROPERTY G837 DRSADJ G838 TIIANSFERAFCC 0.00 0.00 0.00 0.00 0.00 1,621.23 750.95 o.oo 169.50 0.00 0.00 3,385.30 110.49 0.00 o_oo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10,386.71 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43.04 0.00 10.386.71 0.00 0.00 0.00 866.58 0.00 0.00 0.00 0.00 0.00 532.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51.73 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10.429.75 17,874.96 Internal Transfers Out 0.00 Unreali5ed Losses on JTJvesttrwits

Paxton+ Income and Expenditure- Detailed- July 2025 Page 5 of 12 Prlnted.. 0211012025 OFFICERS, MESS Defence Academy of the UK Tumover this month 0.00 0.00 Tumover ear to date G950 UNREALISED LOSS ON INVEST G95 1 REMOVE INVESTMENTS {AFCC 3,862.65 0.00 0.00 3,862.65 GPF Total Expendittlre 17,290.15 128,607.22 GPF Income Ovcr Expenditure -5.490.06 -28,357.44

Paxton+ Income and Expenditure- Detailed- July 2025 Page 6 of 12 Prfnted: 0211012025 OFFICERS, MESS Defence Academy of the UK Turnover ear TraditJgAccountAnalysis Trading Expendits￿¢ Trading Income T008 BAR PROFIT 0.00 0.00 Income OverExpenditurc 0.00 0.00 Non PrimaryPutpose TradingAnalysis Trading Expendittwe Trading Income Income Over Expenditure 0.00

Paxton+ Income and Expenditure- Detailed- July 2025 Page 7 of12 Printed: 0211012025 OFFICERS, SS Defence A£ademy of the UK Turno er this rnonth ver ear to date liestri¢ted Funds Analysis Income Voluntary Illcome riooi GREEN PROJECTS R003 AFCC now S&W FtrND 0.00 0.00 0.00 0.00 A¢tiviti¢s for Generating Funds ROOJ GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Inv¢stment Income ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 fncome Resour¢es from CharitableActiviti ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 5.000.00 0.00 5.000.00 Other Incoming R¢sources ROOI GREEN PROJECTS R003 AFCC now S&W FtrND 0.00 0.00 0.00 0.00 0.00 0.00 Total Income cxcluding transfers 0.00 5.000.00

Paxton+ Income and Expendlture- Detalled- July 2025 Page 8 of 12 Printed.. 0211012025 OFFICERS, MESS Defence Academy of tlie UK is montli Turnover ar datc Expenditure Investment Mana8emeiit Costs ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Costs of Generating Fund5 ROOI GREEN PROJEcrs R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Charitable ActivitÉ<% ROOI GREEN PROJEcrs R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 0.00 Governance Costs ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 Grants and Donations ROOI GREEN PROIECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Other Costs ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 0.00 0.00 Total ExpendittJTE ¢xcluditLg transfers 0.00 0.00 1trtern21 Transters ROOI GREEN PROJECTS R003 AFCC now S&W FUND 0.00 0.00 0.00 0.00 Restricted bjnds tncome Over Expendittwe 0.00 5,000.00

P¥xton+ Income and Expenditure- Detailed- July 2025 Page 9 of 12 Printed: 0211012025 OFFICERS, MESS Defence Academy of the UK Turnover thi5 month Turnover ear to date Designated FurKls Analysis Income Voluntary Irt¢ome 0.00 Activities for Generatin8 Fund5 0.00 Investment Income 0.00 0.00 Encome Resources from Chatitabl¢Activiti 0.00 0.00 Other tncoming Resources 0.00 0.00 Total Incornc excluding traA¥fers 0.00

Paxton+ Income and Expenditure- Detailed- July 2025 Page 10 of 12 Printed: 0211012025 OFFICERS, MESS Defence Academy of the IIK Turnover this month Turnover eai to date Expenditure InveStll￿nt Management Costs 0.00 0.00 Costs of Generating Funds 0.00 Charitable Activities 0.00 0.00 Govemance Costs Gr8nts and Donations 0.00 Other Cost$ 0.00 0.00 Total Expenditure excluding transfers 0.00 Intcrnal Transfers 0.00 Desigllated fijnds Income Over Expenditur. 0.00

Paxton+ Income and Expenditure- Detailed- July 2025 Page 11 of 12 Printed: O21I01202S OFFICERS, MESS Dtfenee Academy of the UK Turnover ear to da Elldowrnent Funds Analysis Income Voluntary Income 0.00 Activities for Generoting FuThls 0.00 InV¢St￿ent Income 0.00 0.00 lllcome Resourcu frorn CharilableActiviti 0.00 0.00 Other Incoming Resource5 0.00 Total Jncome excluding transfers 0.00

Paxton+ Income and Expenditure- Detailed- July 2025 Page 12 ot 12 Prlnted: 0211012025 OFFICERS, MESS Defenee Acxdemy of the UK Turnover this month Turnover ar to date Expenditure Investment Management Costs 0.00 0.00 Cost5 of Generating Funds 0.00 ChatitableActiviti¢s 0.00 Govern2nc¢ Costs 0.00 0.00 Grants 8nd Donatio 0.00 Other Costs 0.00 Total Expendi￿re ex¢luding iransfers 0.00 Internal Trartsfers 0.00 Endowment funds Income Over Expendity. 0.00

Notes to tlie 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 witli the Charity Regulator, all other funds are to completc 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 tlie inclusioii of investments at market vaIiie and in accordance with applicable accounting standaTds. In preparing the financial statements the charity follows best pi-actice as set out in the Statement of Recommended Practice 'Accounting and Reporting by Cliarities, (SORP) 2005 h ..//www.cliari cornmis5ion. ov.uldinvesti ationslso 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 condit'ion 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 Army, intangible income, reflected in time and use of premises 15 not quantifiable or measurable and so is not re¢ognised 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 tnade in tlie subsequent accounting period. Siiuilarly, Wl)e￿ prepaymenls are made in recognition of commitment5 falling due in a 5ubs¢queTht accounting period. the appropriate credit is entered in the accoiints and reversed tlie following year. Grants payable are included in the sofA when approved by the Managing TTUStee. Expenditure is recognised in the period in which it is incuiTed. The majority 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 audit or independent examination and any fee incui'red 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 mol'e 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 - 1 O years. Straight Line over a period of 2 - 10 years. Assets WLth 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 ou page 31. Fixed Asset IrLvestments. 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 stock5 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 Pu ose/UnTestricted IDesi ated 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 de¢lared 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 fl￿dS are raised for particular 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 rnay have acquired gifts. memorabilia. regalia, silverware, antiques and other histOTi¢al artefacts in the course of distinguished military service in seLvice 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 convenlional 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 elernent 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 ihe 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 tlie balance sheet at acquisition value but are not depreciated. Other Costs. Other costs are those costs not incurred in the undertaking of ¢haritable 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. (Èf total grants aTe 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 given Total amount of rants aid £1 000.00 £3,000.00 £250.00 £1,000.00 £1,000.00 £200.00 Icsc 20B ACTO ether DAFFYS Defence Futures BTC Serco Christmas EOC BB Event Chiistmas Part Dinner Ni ht EOC Dinner Function ILII ESS Christmas Icsc 21B le Ball French SLP I DALSC FS Sei'co & ESS Pin Awards Dandelion Mili Families Function & Raffle Prizes Dinner Ni ht Function Dinner Ni Dinner Function Donation Total rants to institutions £248.20 £3,500.00 £7,500.00 £1,000.00 £500.00 £506.00 220.94 £19,925.14 ht 13 Grants to individuals Purpose Total number of grants given Total amount of iants Total Related Parl TTansactions & Renumeration and EK enses Whilst the charity has a close working relationship with the Am]y, there are no transactions with the Army which require disclosure under SORP 2005. The only tt7nsactions made by the charity in favour of the unit are wholly attributable to the charitable activities of furthering military effi¢ieney. The Managing Trustee is an officer or equivalent and fulfils the role as trnstee in accordance with the applicable laws and regulations. No expenses have been paid to the trustee. In tlie 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 Pui'chases Sales & W/Os De reciation Balance clf 87018.31 1,209.60 87,018.31 1,209.60 10,386.71 77,841.20 10,386.71 77,841.20

Total Value of Inveslments b Cate Value £ 115,737.15 in value market value atbe imiin ear Add additions to investrnents at cost investments Less dis osals at car in value (investments sold Addl(deduct) net gainl(loss) on revaluation (gain/loss at end of accountin eriodlaiidit in value market value urchased 25,000.00 6,182.14 at end of ear 96,919.29 Breakdown of Market Values at31 Jul 25 Income during Year End GPFI Unrestricted Restricted Endowment Total value Value £ Value £ Value £ Value £ Value £ Investment properties Investments listed on a recognised stock exchange 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 96,919.29 0.00 96,919.29 0.00 0.00 0.00 0.00 0.00 0.00 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 96,919.29 0.00 0.00 96,919.29 0.00 List of Debtors Debtor Date of Debt Amount See attached Debtors List Total * There are no amounts falling due after more than one year (delete as appTOPTiate). List of Creditois Creditor Date of Credit Amount See attached Creditors List Total * There are no amounts faIling due after more than one year (delete as appropriate).

rrj

In

Paid Em lo ees This 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 £ 3,087.43 Last ear£ 2,498.66 85.00 Insurance Posta 10. RestrictedlEndowment Funds Give detai15 of the movements of the individual funds summarised in the restricted and endowrnent colurnn of the Statements of Financial Activities (SOFA). Incoming Resources for period Outgoing Resources for period Fund Name Fund Bal BIF Transfers Gain5 and Losses Fund Bal Please see attached Paxton+ Fund R¢turn Summary Printout as at 31 Jul 25

Paxton+ Fund Return Summary as at 3110712025 Pagel ofl Printed: 0211012025 OFFICERS, MESS Defence A¢ademy of the UK Closin 5,000.00 0.00 0.00 0.00 0.00 ROOI GREEN PROJECTS R002 GRADUATION DAY R003 AFCC now S&W FUND R004 CLOSED R005 CLOSED 0.00 0.00 0.00 0.00 0.00 5,000.(K) 0.00 0.00 0.00 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.IK) Total Restricted Funds 0.00 5,000.00 0.00 0.00 5,000.00

A brief explanation as to the nature and purpose of the charity's Restricted Funds is to be pmvided. Name of Restricted Fund se of fund Investment dividends ring fenced to support mess members projects. ow Closed For Green Pro Dividends Projects Green Pro ects ects I l. Herlta ets 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 listldescription 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 loans that are outstanding at the Ye￿..elld 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 fonn to enable each fund to be applied in accordance with ihe restrictions imposed. The financial activities, &ssets and liabilities of all the charlty'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 charllty has no designated funds (if there are designated funds the reason for designation and when each designated fi￿d Ès intended to be used by is to be stated in the Managing Trustee report). All the charity's operations are continuing operations and there were no operations discontxnued or acquired during the year. No funds (unrestrÈcted, designated, Testricted or endowment) are in defLcit at the balance sheet date. The Charity has no intangible assets. There were no irAter-fund loans outstanding at the balance sheet date. There are no intangible assets.

None of the charity's functional fixed assets have been Te-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 capitallsed and included in the balance sheet. No inteinal 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 investtnents held are investment assets in the UK unless othenvise 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 Oil Painting ts being depreciated using the declining balance method at l % per year. Signature: Name: Ma R Rai OGLR Date: Appointment: Fund Manager {Regimental Accountant Scheme) l Account Holder (Audit Board Scheme)

Managing Trustee's Annual Report and Comments: Unit.. Defen¢e Academy of the UK Address: Shrivenham Swindon SN6 8LA In respect of the DA Station Officers, Mess Fundlcharity Charity CommissionlRegulator registered number 1163155 Description of the charity's trusts This should include- Details, including date if l(nown 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 investtnent powers of Éhe charity. Governing Document (e.g. Trust Deed, Constitution) Constitution adopted 17 January 2012 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 sei'vice personnel. Objects of the Charity Explain briefly how trustees are elected or appointed and details of any induction and trustee Iraining attended. Trustee selection method By Appointment Trustee induction and training All Arms Fund Managers Course

Explain about what the charity is trying 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 object5 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 continue5 to support the facilities & activities of the Mess members. Provide a brief review of the financial posttion of the charity. This should include the princip￿ types of income. Financial Review Income is derived from Mess subscriptions, profits from bar takings and investment income. The MarAaging Trustee should give in their report a description of the following policies.. For the selection of investments for the charity. For detern]ining the level of income reserves held, ststing and explaining the level of reserves held. Where 8raTits are made by the charity, the selection of individuals and instithtions who are to receive grants out of the assets of the charity. Financial reserves policy Nil Investments selection policy and perfornlance of those investtnents. A5 directed by the Investtnent & Management Committee who instruct SckLroders Personal Wealth. Provide the name of all trusteeslthe Managing Trustee(s) during the report year. Managing Trustee's namdtrustees, names W8 Cdr G Thomas W8 Cdr K Ingram Serious Incidents Nil

Public Benefit Statement This fund provides public benefit by assisting service personnel to more effectively perform their roles viithin the Armed FoT¢es of the Crown. It does this byproviding and szlpporling messfacilifies and social activilies. This assistance enables service personnel to face the challenges and danger associated with military service by developing and Maintaining leamwork- kills,'fitness,' confidence, ckaracfer, spirit aFzd attitude,. and morale As a result, the fund promotes the efficiency of the Armed FoTces of the Crown by enhancing the British Army's capability to undertake tlie roles demanded of it including the defence of the United Kingdom and its interests. (I confimi that I have paid due Tegard to the Chatity Commission of England and Wales's guidance on public benefit when deciding what activities, the charity should undertake.) delete as appropriate. replace with wording appropriate to activities of fund e.g. 'providing andsupporting messfacilEtie andsocial acfivities, or 'providing andsupporling sporting and adventure Iroining activities. Additional comments (include any declarations which were not ¢OtTect (Pg 12113)): The IA Comments are noted. As MT I will approach tlie PMC to address the excessive investment portfolio and approach the membership for ways in which to improve the mess for the good and benefit of its members. The FM is to action the IA point regarding Mess Silver this Tequirement should have been completed in this audit period. Signature.. Name: W CdrKIn Date: Dja) 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 infom]ation and explanations that were necessary for the purpose of my internal audit. I Certify that end of period checks have ken 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 h&¥È/have not been actioned (list those observations outstanding). (l) 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 lo requirements. The mess are strongly encouraged to formalise a plan to reduce thi5 amount for the good and benefit of its members. (2) The Mess has yet to have the silver valued so the RA can Capitalize this property as directed in SFRS (now ACSOS). The FM should address this mandatory requirement at the earliest opportunity. Despite the realisation of £25k on the investment a gain of £6,182.14 leaves the total at £96.919.29 whilst a reduction on the previous years. this remains significant, and the mess is furlher encouraged to formalise a plan to decre&se this for the good and benefit of its members. The mess has no debtor's the one showing has been cleared through the I&E for Jul 25. SAgnature: Name.. SJWorth Date: Appointment: S02 PS

Comd/S02 SPS- Independent Ei xaminer's Report on th¢ Aeeounts, and Comments ective Res onsibiliti¢s 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 particulaT 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 Comrnissioners. An examination includes a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or discLosure5 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 accouThts. Inde endent Examiner's Statement In connection with my examination. no matter has come to rny attention (other than that disclosed overleaf*)'. Wliich gives me reasonable cause to believe that in any material respect the requirements: (l) To keep accounting records in accordan¢e 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 Eixaminer's Report on the Accounts, and Comments Disclosure Section (Only to be completed if the examiner needs to highlight PToblems/discrepancies) Give heTe brief details of any items that the examiner wishes to disclose: ComdlS02 SPS Comments Independent Examiner's Signature: Name.. Date.. Appointment:

Defence Academy – Station Officer’s Mess Fund

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 Annex C to Chapter 21 of ACSO 3354 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.

  4. 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 accrual’s basis of accounting. The accounts are prepared on an accrual’s basis, and the relevant checks have been made to confirm that the charity accounting complies with the accrual’s 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 accrual’s basis, check whether the trustees have assessed 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.

  1. 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: a. No comments.

Date: 24 Feb 26

Independent Examiner’s S Kamble_ Signature

Name: Appointment:

Maj S Kamble AGC(SPS) SO2 SPS HQ SE