2020-11-30-accounts

O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES		RAF Cosford Officers' Mess	RAF Cosford Officers' Mess		Chanty	Nc	1165241
				Annual accounts for		the period
		Pehod start
		date
~ 2
Recommended categories activity	by		00c ;0 0 '0 Z 0	unrestricted funds	Restricted income funds	Endowment funds		Totalfunds	Prior year funds
				f	f				f
Incoming resources (Note	3)			FDI	F02	FD3		F04	F05
Income and endowments from:
Ochabchb anc tegaoeh			Scl	51,181				51,161	57 569
Chantable actihxt/ea			502	60,907				60,907	113725
Other trading actwitiea			503
Investments			504	2,008				2,008	2068
Separate material item of income			S05
Other			505
		Total	s07	114096				114096	173463
Resources expended (Note 6)
Expenditure on:
Raising funds			505
chantable activities			Sca	81,705				81,705	163232
Separate matenal item ofexpense			520
Other			St I
		Total	572	81705				81705	163232
Net income/(expenditure) investment gains/(losses)	before		SI3	32,391				32,391	10,231
Net gains/(losses) on inveatmenta			514	3,279				3,279	6330
Net income/(expenditure)			515	35670				35670	16561
Extraordinary items (Note	7)		sta
Transfers between funds			517
Other recognised gains/(losses):
Gains ano gobaes) on reve(bat/on chanty'5 cwn vae	offixed assets for the		ala
Other gains/(losses)			St0
Net movement		in funds	520	35,670				35,670	16,561
Reconciliation offunds:
Tctal/vhdh brb ght Ibrward			522	199,252		20 721		219,973	203,412
Total funds carried		forward	522	234 922		20 721		255 643	219,973

RAF Cosford Offirers' Mess at 30 Nov 2020		u ot ro ol 0 usz fg 0	Unrestricted funds	Restricted income funds	Endowment funds	Total this year	Total last year	Total last year
			6	6	6	2		F
Fixed assets			F01	F02	F03	F04		F05
Intangible assets	(Note 15)	001
Tangible assets	(Note 14)	B02	73,610			73,610		75,873
Heritage assets	(Note 16)	B03
Investments	(Note 17)	B04	44,381		20,721	65,102		61,823
	Total fixed assets	B05	117,991		20,721	138,712		137,696
Current assets
Stock	(Note 18)	Bgg	2,848			2,848		4,896
Debtors	(Note 19)	B07	14,151			14,151		31,702
Investments	(Note 17.4)	Boff	33,062			33,062		31,054
Cash at bank and in hand (Note 24)		Bog	74,046			74,046		72,306
	Total current assets	B10	124 107			124,107		139,958
Creditors: amounts falling due within one year (Note 20)		B11	7,176			7,176		57,681
Cash at bank and	in hand (Note 20)	Bogr
Total current liabilities		512	7,176			7 176		57,681
Net current assetsl(liabilities)		512	116931			116,931		82,277
Total assets less current liabilities		013	234,922		20,721	255,643		219,973
Creditors: amounts falling due after		B14
one year	(Note 20)
Provisions for liabilities		B15
Total net assets or liabilities		B15	234,922		20,721	255,643		219,973
Funds ofthe Charity
Endowment funds	(Note 27)	B17			20,721	20,721		20,721
Restricted income	funds (Note 27)	B15
Designated funds
unrestdcted funds		919	234,922			234,922		199,252
Revaluation reserve		92O
	Total funds	Bgi	234,922		20,721	255,643		219,973
Signed by one or two the trustees	trustees on behalf cfail			Signature		Date of approval dd/mm/yyyy
			Grp Capt G Bryant

RAF Cosford Officers' Mess Year to 30Nov 2020
Net movement in funds generated	from operations		35,670
Depreciation in the year		2,263
Disposal ofFixed Assets
Revaluation of Fixed Assets
Movement in Stocks/Inventories		2,048
Movement in Debtors/Receivables		17,551
Movement in Creditors/Payables		(50,505)
Net movement in assets and liabilities			28,643
Net cash generated from operations			7,027
Investing Activities
Investment in Fixed Assets
Changes in Investments		(5,287)
Total for Investing Activities			(5,287)

Financing	Activities
Repayment	of Loans
Total for	Financin	Activities
Total movement		in Cash	at bank and in hand		1,740
Cash at	bank and	in hand	B/fwd	01 Dec 2019	72,306
Cash at	bank and	in hand	C/Fwd	30 Nov 2020	74,046

	~		~
						~ ~
Note 2						Accounting Policies
This standard				list ofaccounting		policies hos been applied by the chority except for those identified, "No"or "N/at						Where odifferent or
						additional po/icy has been adopted then this isdefoi/ed in the box below.
2L1 INCOME
Recognitlon		of	income			These are included in the Statement of F nanaal Activities							Yes
						the chanty becomes entitled to the resources;
						.it is more hkely than not that the trustees will receive th* resources; and
						the monetary slue can be measured with suff aent reiiabil ty.
Offsetting						There has been no of/settmgof assets and I abiiiues, ormcome and expenses,	unless required						Yes
						or permitted by the FRS 102SORP or FRS102.
Grants and		donations				Grarts and donations are only included in the SoFA when the general income		recognition
						coterie are met )6.10to S 12 FRS 102SORP)
						In the case of performance related grants, income must only be recognised to	the	extent				that	N/A
						the charity has provided the spea(ied goods or services as entitlement to	the		grant			only
						occurs when the perfo manes related conditions are mat (6.16FRS '102 SORP)
Legacies						Legacies are included m the SOFA when receipt s probable, that is, when there			has		been		N/A
						grant of probate, the executors have established that there are suffiaent assets m			the	estate
						and any conditions attached tothe legacy are either within the corrtrol ofthe	charity or				have
						been met.
Government		grants				The chanty has received government grants m the reporting period							No
Tax reclaims		on		donations	and	Gift Aid receivable s ncluded m income when there is a valid declaration from		the donor					N/A
gifts						Any Gift Aid amount recovered on a donation is considered to be part of	that		gift	and is
						treated as an addition to the same fund as the initial donation unless the donor or			the	terms
						of the appeal have specified otherw se
Contractual		income and				This is only included in the SoFA once the chanty has provided the related goods		or services					N/A
performance		related grants				or met the performance related conditions
Donated	goods					Donated goods are measured at fair value (the amount for which the	asset		could			be	N/A
						exchanged) unless impractical to do so
						The cost of any stock of goods donated for distribution to beneficianes is deemed			to be			the	N/A
						fair value ofthose gifts at the time of their receipt and they are recognised on receipt				In		the
						reporting period in which the stocks are distnbvted, they are recognised as an	expense			at		the
						carrymg amount ofthe stocks at distnbution.
						Donated goods for resale are measured at fair value on ~nitial recognition,	which				s	the	N/A
						expected proceeds from sale less the expected costs of sale, and recognised in 'Income					from
						other trading activities' with the correspondmg stock recognised in the balance sheet.				On its
						sale the value of stock is charged against 'Income from other trading activities'			and			the
						proceeds from sale are also recogmsed as 'Income from other tradmg acti ties'.
						Goods donated for on gomg use by the charity are recogmsed as tangible fixed		assets				and	N/A
						mcluded in the SoFA as Incommg resources when receivable

				~ e . ~
				Gifts in kind for use by the chanty are	included in the SoFA as mcome from donations	when		N/A
				receivable
Donated	services and			Donated services and facilities are included m the SOFA when received at the value of the gift				N/A
facilities				to the chanty provided the value ofthe	gift can be measured reliably.
				Donated servrces and facihties that are	consumed immediately are recogmsed as income	with		N/A
				an equivalent amount recognised as an	expense under the appropriate heading in the SOFA.
Silpport costs				The charity has incurred expenditure an	support costs.			Yes
Volunteer		help		The value of any voluntary help received is not rncluded in the accounts but is descnbed m
				the trustees' annual report.				N/A
income from interest,				This is included in the accounts when receipt is probable and the amount receivable can be				Yes
royalties	and dividends			measured reliably
Income from membership				Membership subscnptrons received in	the nature of a gift are recognised In Donations		and	N/A
subscriptions				Legaaes.
				Membership subscnptions which gives	a member the nght to buy services or other benefits			Yes
				are recognised as income earned from	the provision of goods and services as income	from
				chantable activities.
Settlement		of insurance		Insurance claims are only included in the SoFA when the general income recognition cntena				N/A
claims				are met (510to 5 12FRS 102SORP) and	are mcluded as an item ofother income in the SoFA.
Investment		gains and losses		This mcludes any realised or unreaiised	gams or losses on the sale of investments and		any	Yes
				gain or loss resulting from revaluing investments to market value at the end ofthe year.
2.2 EXPENDITURE & LIABILITIES
Liability recognition				Liabilities are recognised where it is more kkely than not that there is a legal or constructive				Yes
				obligation committing the chanty to pay out resources and the amount of the obligation			can
				be measured w th reasonable certamty.
Governance		and support		Support costs have been allocated between governance costs and other support Governance				ves
costs				costs compnse ail costs involving pubhc	accountabikty of the chenty and its compliance	with
				regulation and good practice.
				Support costs mclude central functions and have been allocated to activity cost categones			on	Yes
				a basis consistent with the use of resources, eg agocating property costs by floor areas, or			per
				capita. staff costs by the time spent and	other costs by their usage
Grants with		perfonnance		Where the chanty grves a grant with	conditions for its payment being a specific level		of	N/A
conditmns				service or output to be provided, such grants are only remgmsed in the SoFA once			the
				recipient ofthe grant has provided the speaFied service or output.
Grants payable			without	Where there are no conditions attaching to the grant that enables the donor chanty			to	Yes
performance		conditions		realistically avoid the commitment, a	hability for the full funding oblgation must		be
				recognised.

		~ ~ ~
Redundancycost		The charity made no redundancy payments during the reporting penod.								Yes
Deferred	income	No material item ofdeferred income has been included in the accounts
Creditors		The chanty has creditors which are measured at settlement amounts	less any trade discounts							N/A
Provisions	for liabilities	A liability is measured on recogmtion at its historical cost and then subsequently			measured			at		Ves
		the best estimate ofthe amount required to settle the obligation at	the reportmg		date
Basicfinancial instruments		The chanty accounts for basic f1nanciai instruments on 1mtel recogniton		as per paragraph						Yes
		10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs	1117	to 1119,			FRS 102
		SORP.
2.4 ASSETS
Tangible	fixed assets for use	These are capitahsed ifthey can be used for mare than one year, and cost above			zero					Yes
by chanty
		They are valued at cost.								No
		The depreaation rates and methods used are disctosed in note 14
Intangible	fixed assets	The chanty has intangible fixed assets, that 1s, non-monetary assets	that do	not	have		physical			No
		substance but are identifiable and are controlled by the charity	through	custody			or legal
		nghts. The amortisation rates and methods used are disclosed in note 15.
		They are valued at cost.								N/A
Heritage	assets	The chanty has heritage assets, that is, non-monetary assets with	historic,	artistic,		scientific,				No
		technological, geophysical or environmental qualities that are held	and mamtained principsgy
		for their contnbution to knowledge and culture. The depredation rates and		methods			used		as
		disclosed in note 16.
		They are valued at cost.								N/A
Investments		Feed asset investments in quoted shares, traded bonds and similar	investments		are	valued			at	Yes
		1n tiagy at cost and subsequently at fair value (thmr market value)	at the year end.			The same
		treatment is apphed to unhsted investments unless fair value cannot be measured				reliably			in
		which case it is measured at cost less impairment.
		Investments held for resale or pending their sale and cash and cash equivalents					with		a	Yes
		maturity date ofless than 1year are treated as current asset mvestments
Stocks and work in progress		Stocks held for sale as part of non-char table trade are measured	at the lower		or cost or			net		Yes
		realisable value.
		Goods or services provided as part of a charitable activity are measured		at	net	reahsable				Yes
		value based on the service potential provided by items ofstock
		Work in progress is valued at cost less any foreseeable loss that is likely to			occur on			the		Yes
		contract
RAF Cosiord
Officers'	Mess
Year Ending 30 Nov 2020										ps	so iso

Oebtors		Debtors )including trade debtors	and loans receivable) are measured	on miual	recognition at	recognition at	Yes
		settlement amount after any	trade discounts or amount advanced by		the	chanty.
		Subsequently, they are measured	atthe cash or other consideration	expected to	be received
Current	asset investments	The charity has has investments	which it holds for resale or pendmg	their sale	and	cash and	N/A
		cash equivalents with a maturity	date less than one year These include cash on deposit and
		cash equivalents with a maturity	date of less than one year held	for investment		purposes
		rather than to meet short term cash commitments as they fall due.
		They are valued at fair value except where they quahfy as basic finanoal mstruments					N/A
Policies	adopted additional to or different from those above

Note 3			Analysis	Analysis	of income	of income	of income
												Unrestricted	Restricted	Endowment	Total funds	Pdror year
												funds	income	funds		funds
													funds
					Anal sis								6
Donations		Donations and		rhs
and legacies:		Gift Aid
		Legaaes
		General	grants provided			by governmentlother				charities
		Membership subscnptions in substance dungeons				snd sponsorships				which	are	51,181			51,181	57.669
		Donated	goods,	facilaies		and	services
		Other donations		and le		acies
											Total	51,181			51 181	57669
Charitable		Bar Income										27 426			27 426	69688
activities:		Function Income										30601			30601	39445
		Gamin	Machines		Income
		Maintenance Income										2430			2430	3 943
		Wi-Fi
		Sund	Income
		Refreshment income										450			450	650
											Total	60907			60 907	113726
Othertrading
activities:
											Total
Income from		Interest	income													2 068
investments:		Dividend	income									2008			2 008
		Rental and leasrn			income
		Other investment		income
											Total	2,008			2 008	2 068
Separate
material	item
of income:
											Total
Other:		Conversion ofendowment				funds		into income
		Gain on	disposai	ot s tangible			fixed asset		held for
		charity's	own uss
		Gain on	disposal	of a programme				related	investment
		Rcyalbes from the exploitation					of	intellectual		property
		ri hts
		Other - Other Income
											Total
TOTAL INCOME												114096			114096	173463

Note 5	Donated goods,	facilities and serv	ices
		This year f	Last year f
Seconded staff
Use ofproperty
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution ofunpaid	volunteers.

fsote 6		Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure
											Unrestricted			Restricted	Endowment	Totslfunds	Prior year
				Analysis							funds			income tullds	funds		funds
											6			6	6
Expenditure	on	incurred seekin	donations
raising funds:		Incurred seekin	le	acies
		Incurred seekin	rants
		0 cretin membershi schemes					and		social
		Sta in fundrsisin		events
		Fudrsisin a ents
		0 sratin chant	sho s
		0 sratin 8 tradin		com	an	-non-charitable
		Advertisin markstin		direct		mail		and		ubkci
		Start u costs incurred in			eneratin				new source of
		Database develo		ent costs
		Other tradin activities
		Investment mana	ament		costs
		Portfolio mana ement costs
		Cost ofobtsinin	investment			advice
		Investment administration			costs
		Intellectual ro ert		licencin		costs
		Rent coaection	ro	ert	re airs		maintenance
		Total		expenditure			on		raising funds
Expenditure	on	Bar									22,946					22,946	54,168
charitable		De remotion									2,263					2,263	2,	123
activities		Functions									46,275					46,275	85,218
		Grants made										650					1,500
		Inde endent Examination										729				729	708
		Insurance										772				772		805
		Maintenance									2	399				2,399	8,375
		News 3 ers									1,460					1,460	4,197
		Performin Ri hts									1,011					1 011	1 010
		Posts e
		Presentations											50
		Refreshments									1	577				1,577	1,701
		Sund															1,284
		TV Licences snd	Subscri		tions							983				983	2,138
		YYFFi I Internet										590				590
		Total expenditure			on	chantable				activities
Separate material		Exlracrdina items
Item ofexpense
		Total separate			material			item ofexpense
Other
					Total		other		expenditure
TOTAL EXPENDITURE											81		706			81 '705	163232

Please explain	the nature ofeach extraordinary	item occurring in the period.	item occurring in the period.
	Description			This year f	Last year
Extraordinary	item 1
Extraordinary	item 2
Extraordinary	item 3
Extraordinary	itefn 4
		Total extraordinary	items

				Amount	received	received		Amount	paid out	paid out	Balance	Balance
											held at	cried end
Description/name		of party	Related party (Yes	This year		Last	year	This year		Last year	This year	Last year
			or No
Contractor Pey as		you dine	No	47,007		62,297		46,883		63,136	5,467	5,591
Subscripiions behalf of other	collected on charities		Yes	13,563			9,317	13.266		9,744	761	1,058
			No
			No
			No
			Total	60,570		71,614		60,149		72,880	6,228	6,649

			Balance held at	erlod end
Descriptionlname	of	party	This year	Last year

Supportcost	Raising	funds	Furthering Objectives	Activity	2	Activity	3	Grand	total	Basis oi allocation
(examptesj										ioescribe
										method
Governance
Other
Total

								This year f	Lastyear E
Independent	examiner's		fees					729	708
Assurance	services	other than audit or independent			examination
Tax advisory fees
Other fees	(for example:		financial	advice, consultancy,		accountancy	services) paid
to the independent		examiner

11.3Ex-gratia payments to employees	11.3Ex-gratia payments to employees	11.3Ex-gratia payments to employees	and others (excluding trustees)
Please complete ifan ex-gratia			No ex-gratia payments		have been made
payment ismade.
Please explain the nature ofthe
payment
Please state the legal authority	or
reason for making the payment
Please state the amount ofthe payment
(orvalue ofany waiver ofa right to		an
asset)
11.4 Redundancy payments
Please complete ifany redundancy		or
terminauon payment is made in period.	the		No Redundancies	during		the period
Total amount ofpayment
The nature ofthe payment (cash, asset
etc.)
The extent ofredundancy funding atthe
balance sheet date
Please state the accounting policy for
any redundancy or termination
payments

13.1 A	nalysis ofgrants	paid tinclud	ed in cost ofch	aritable	activities)
			Grants to		Grants to
	Analysis		institutions		individuals	Supportcosts	Total
Junior	Ranks Christmas	Party		350				350
Senior	Citizens Christmas	Party		300				300
	Tolal			650				650

				Freehold land	Other land &	Plant,		Fixtures,	Fixtures,	Total
				IL buildings	buildings	machinery	and	fittings	and
						motor vehicles		equipment
At the beginning the year		of						81,353		81,353
Additions
Revaluations
Disposals
*
Transfers
At end ofthe	year							81,353		81,353
14.2 Depreciation			and	impairments
	**Basis			SL	SL	SL		SL		Straight Line
										("SL")or
										Reducing
										Balance
										("RB")
			Rate
At beginning	of	the							5,480	5,480
year
Disposals
Depreciation									2,263	2,263
Impairment
Transfers*
At end of the	year								7,743	7,743
14.3Net book value
Net book value at the beginning ofthe year								75,873		75,873
Net book value end ofthe year		at the						73,610		73,610

			Research a	Patents and	Other	Total
			development	trademarks
At beginning	of the	year
Additions
Disposals
Revaluations
Transfers
At end ofthe	year
15.2Amortisation		and impairments
		**Basis	SL	SL	SL	Straight Line
						("SL")or
						Reducing
						Balance
						("RB")
		**Rate
At beginning	ofthe	year
Disposals
Amortisation
Impairment
Transfers*
At end ofyear
15.3Net book value
Nat book value at the
beginning of	the year
Net book value at the end
of the year

Note 16		Heritage assets	Heritage assets	Heritage assets
Please complete		this noieifthe charity		hes	heritage		assets
16.1 General	disclosures for ail charities			holding		heritage assets
ll) Explain the nature and scale of
heritage assets held.
lii) Explain	the policy for the
acquisition,	preservation,
management	and disposal of heritage
assets.
16.2 Cost or	valuation
			Heritage asset				Heritage asset	Heritage asset	Heritage asset	Total
					1		2	3	4
At begmning	of the year
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year
16.3Depreciation		and impairments
			**Basis								Straight	L ne
											CSI ")	or
											Reduong
											Balance
			Rate
At beginmng of the year
Disposals
Depreciation
Impairment
Transfers'
At end of year
16.4 Net book value
Nat book value at		the beginning	ofths
year
Net book value at		the end ofthe year

At valuation	At cost Group	Tots I
Group A	6

16.9 Five year summary	16.9 Five year summary	of heritage	assets transactions
			2020	2019	2018	2017	2016
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for	impairment
Disposals
Group A - carrying	amount
Group B-carrying	amount
Group C
Other
Total diepcsals

				Listed investments	Listed investments	Cash &cash equivalents	Investment Social properties investments	Investment Social properties investments	Other	Total	Total
Carrying (lair) value at	begInntng	of			61,623						61,823
petted
Add: additions to investments during
period*
Less: dIspoaais at carrying value
Less: impairments
Add: Reversal ofimpairments
Addi(deduct): transfer	inl(out) in	the
penod
Add/(deduct): net gain/(loss) on					3,279						3,279
revaluation
Carrying (fair) value at	end ofyear				65,102						65,102
*Please specify additions resulting				from
acquisitions through	business	combinations, if
any.
Please nate that Fair	Ifslue in this		context is the amount for which an asset could be exchanged							between
knowlegeble end willing partiesin			an arm's length			transaction.	For traded securities, the Fair valueis the value
offhe security quoted	an the London Stock Exchange Daily Official Listorequivalent								For other	assets	where
thereis no market price on a traded				market, itis the trustees' orvsluers' besl estimate					offair value.
17.2 Please provide	a breakdown			of investments shown above agreeing				with the balance
sheet row B04differentiating		between			those	held at fair value and those		held at cost less
impairment.
Analysis of investments
							Fair value at year and		Coat less impairment
Listed investments								85,102
Cash &cash equivalents
Investment properties
Social investments
Other investments
Total								65,102
Grand total (Fair value	at year end+Cost less impairment)										65,102

17.3 Ifyour charity holds investment	17.3 Ifyour charity holds investment	proper
(i) Explain the methods and significant
assumptions in determining	the fair value of
investment property held by the charity
(ii) Name or independent	valuer, ifapplicable,
and relevant qualifications
(lii) Provide details ofany	restrictions	on the
ability to realise investment	property or	on the
remittance of income or disposal proceeds
(iv) Explain any contractual obligations		for the
purchase, construction or	development	of
investment property orfor	repairs, maintenance
or enhancements

17.4 Please provide a breakdow balance sheet.	n of	current asset inv	estments, ifapplica	ble, agreei	ng with the
Analysis of current asset			This year		Lsstyear
investments
Cash or cash equivalents				33.062		31,054
Listed investments
Investment properties
Social investments
Other investments
Total				33,062		31 054
17.5 Guarantees
Please provide details and amount	of any
guarantee made toor on behalf of	a third	party
Name ofthe entity or entities benefitting		from
those guarantees
Please explain how the guarantee	furthers the
charity's aims

17.6Concessionary loans
	Descri pffon		This year E	Last year E
Amount ofconcessio nary loans made (Muni pfe
loans made msy be disclosed in aggregate provided
that such aggregation does sof obsure significant
information).
		Total
Amount ofconcessionary loans received fmclffple	Descripfion		This year E	Last year E
loans received msy be disclosed In aggregate
provided that such aggregation does not obsurs
signfffcsnf isformstionl.
		Total
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
17.7 Additional information
Please provide information about the significance
of investments tothe charity's financial position
or performance eg.terms and conditions of loans
or the use of hedging to manage financial risk.
Forag investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as
a form ofsecurity, the carrying amount oFthe
financial asset pledged as security and the terms
and conditions relating to its pledge.

				Stock		Donated	goods
								Work in
			For	For	resale	For	For resale	progress
			distribution			distribution
Charitable	activities:
Opening					4,896
Added in period
Erpenaed in period					(2,048)
Impaired
Closing					2,$48
Other trading		activities:
Opening
Added in period
Evpensedin	period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this	year				2,848
Total previous		year			4,696

This	year	Last year
	13,712	21,252
	439	10,450
	14,151	31,702

	This	year	Last	year
		9		9
Total

20.1 Analysis of cred	itors
			Amounts	falling due		Amounts	falling due after
			within one year			more	than	one year
			This year		Last year	This year		Lastyear
			8		8	6		6
Accruals for grants	payable
BanK loans and overdrafts
Trade creditors			51		53,956
Payments received	on account for contracts or
performance-related	grants
Accruals and deferred income			6,688		2,679
Taxation and social	security		437		1,046
Other creditors
		Total	7,178		57,681

	This	ear	Last	ear
		74,046		72,306
Total

		0 OI					OI	"0	I0		OI N
		L OO					s		CO		CO
		itl C		IC		'00	N
							OI
				C		N 0 CO	N 00
		ls				OO 0
				0
		ttf		4!		lfl
		C L4!		0		IOlI-
		0 L		Et		4I					CC
		«0 0 ,OI		CO 4! itlQ		000 IU					tD
				Ol ,t
		0t ttl Cl0		0		0E00					CU
							Ol4!0		I	0! tO	CV Cf
	n 0 0C. 4! 0 UL	4! oN '0 0 CL Ol 0		,0 I 0 CO		IL	CO Ol	yl «0 NC0 0 I	CO Pl 00 IOEE0 E3	CV Of 4 0 00.0 CO00	C4 C! 0 0 IL Ol0I-
	0 OllL t	IO						CL 0 CO 4! itl0Q	E	Ol 'O E0 4!
0V N 'O	0 E Ol IO C S Ol 0	C IO OI IO E O 0 C 0	0 IO 4! 0 CO 0 0 CI	lt'0 C Q				Q Ul IU ~ Q Q 2 4I 0 0.~ I	LL 0 UJ0.	Ol CD Uf
IO		0	0
U
	CO E	0	0	C 4I					0	4! '00
CO OI0 44	N ua 44 CO	0OI tO IO NC 0. 0		Q Ul0. 0 4! Y	ON			Ol0 E L'00 LL	Ol OlOI 00 U	LL 00 4! CO0	Ol 0

			Reason	for transfer and where endowment	is converted to	Amount
				income, legal power for its conversion
Between	unrestricted	and
restncted	funds			None
Between	endowment	and
restncted	funds			None
Between	endowment	and
unrestricted funds				None

remuneration or other	benefits paid to	a trustee by the c	harily	or any instituti	on or company connected	on or company connected	withit
					Amounts paid or		benefit value
						This year			Lastyear
Name oftrustee		Legal authority (eg order, governing document)		Remuneration	pension contrlbuuon	Redundancy gncludlng loss of	Other	TOTAL	TOTAL
						emcey
Please give details of	why remuneration	or other
employment benefits	were paid.					NIA
Where an exgratia payment has been made ro a trustee,
provide an explanation	ofthe nature ofthe payment.					NIA

True' in the box prov	ided.
There have been no	related party transactions in the reponlng	period (True or False)		FALSE
Name ofthe trustee or related party	Retationship to charity Description ofthe transaction(s)	Amount Balance at period end	Provision for bad debts at period end	Amounts written off during reporting grind Total

					SORP reference
Summary		ofthe purposes		of	PBCB 1 17	The promotion of military efficiency by the
the charity as set out			in its			provision and support ofsocial, sporting and
governing		document				other facilities for the effiaency and well-being of Servicemen and Servicewomen. The objects
						also extend to making grants to any activity
						which in the opinion ofthe trustee is in
						furtherance ofthe objectives ofthe charity.
						This object presents the Trustee with wide
						powers, enabling them to provide charitable
						assistance to all elements ol the Royal Air
						Force Community; internal subsidy of mess
						activities and grant-making an: the Royal Air
						Force Cosford Officers' Mess principal
						means of delivering this charitable assistance.
Summary activities		ofthe main in relation to those			Para 1.17and 1.19	This Fund derives public benefit as it assists in Royal Air Force personnel with the
purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.						necessary skills to carry out the Royal Air Force contribution to the Defence of the United Kingdom 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, and they help
						to encourage personnel to develop the
						character, spirit and attitude to face challenges
						and danger associated with military service. As
						a result the Fund derives a benefit to the general
						public in helping to provide personnel who are
						motivated, have high morale and are willing to
						serve the needs of their country and that of its
						public, at sll times.
						The above statement has been agreed by RAF
						Air Command HQ Service Funds staff and the
						Charity Commission. Through instruction
						supplied by Air Command staff, the trustee has
						paid due regard to the guidance issued by the
						Charity Commission on public benefit.

Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Statement confirming whether the trustees have had regard to the guidance issued by the Charity	Pw8 1.18	The trustee with assistance frOm Air Command Staff has paid dus regard to the guidance issued by the Charity Commission on public benefit	The trustee with assistance frOm Air Command Staff has paid dus regard to the guidance issued by the Charity Commission on public benefit	The trustee with assistance frOm Air Command Staff has paid dus regard to the guidance issued by the Charity Commission on public benefit
Commission			on public
benefit
Additional			information	(optional)
You ma		choose to include			further statements	where relevant about:
					SORP reference
						Prior to the end of the FYthe Financial
Policy on		grant making			Para uss	Plan/Budget is proposed to the Membership at EGM. The Plan details the proposed budget for the new FY including grants, subsidies and any
						capital expenditure tor ratification by the
						membership. If agreed at the EGM, minutes		are
						the distributed to the Trustee for f/nal ratrfrcation
						and approval. The Mess Committee holds
						monthly meetings to discuss finance and AOB linked lethe mana ement ofthe Mess.
					Para 1.SS
Policy on	social investment					N/A
including	program related
investment
					Pars 1.3B
Contribution			made by			N/A
volunteers
Other						N/A

Achiev	ements and Pe	rformance
		SORP rs/ersnce
			The Oflicers' Mess at RAF Cosford aims to fund,
			Ihrough member subscriptions, investment
			income and bar profits, expenditure on formal
Summary ofthe main achievements ofthe charity,		Para 1.20	snd i~formal social functions, sports facilities, sdmlnistrst1cn and support to Station Charities,
identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.			The annual financial plan, ratified by members, also allows supported requests for financial assistance towards various projects for the benefit ofOfficers, for example Mess Improvements, which this year expended f237 on Console Games etc.
			Each year the Mess agrees to grant sums of
			money to events and activities on the unit which
			benefit ths wider service community. This year
			the Officers' Mess supported the local Senior
			Citizens Chrtistmas function (f300) and the Junior
			Ranks' Christmas Lunch (f350).The Mess also

Finan	cia	l Review	l Review	l Review	l Review
Review	of	the charity's					Pard 1.21	A revenue profit of232392 arose on
financial	position			at	the end			Income of284472 - principally dus to Mess Subs
ofthe period								exceeding Fin Plan sxpsctaticns and CV-19event cancellations.
Statement		explaining			the		Para 1.22	The Mess aims to hold reserves of around 3
policy for holding stating why they				reserves are held'				months expenditure to cover working capital needs and to mitigate ths short notice cancellation ofone or more major social
								functions.
Amount	of	reserves			held		Para 1.22	213750,00
Reasons for holding					zero		Para 1 22	N/A
reserves
Details	offund materially					in	Para 1.24	Nil.
deficit
Explanation			of any				Para 1.23	Nil.
uncertainties			about the
charity continuing				as a going
concern
Additional			information			(optional)
You ma	choose			to	include further statements			where relevant about
								Principal funding is from Mess Membership
The charity's principal sources of funds (including any fundraising)							Para 1.47	aubacriptions whilst further income is received from bar trading and investment dividends/interest.
								To meet the over-riding need of regular on-going
Investment policy and objectives including any social investment policy adopted							Para 1.46	specified annual income —increasing with inflation, the RAF Cosford Officers Mess Investment strategy/policy is to have a diversified portfolio across established UK and world equity markets with abias towards equities that offer
								growth and yield. Furthermore, money is held	in
								aCOIF Deposit Fund gaining maximum interest,
								but ensuring monies are readily available if
								required.
								The two main aims of holding investments are	to
								cover the Contigent Liability/Permanent
								Endowment 220.7k snd also to generate income
								to help offset annual expenses ofthe Officers
								Mess,
								Tocontinue to meet the stralegic and operational
A description			ofthe principal					objectives ofthe Mess the Trustee has given
risks facing			the charity				Para 1.46	consideration to any major risks to which the Charity may be exposed. He is satisfied that
								systems and procedures have been established
								in order tc manage these risks. This is done
								through the means ofa Service Funs Internal
								Audit Board, convened at the start of each FY	to
								carry out internal arithmetical and management
								audit ofthe Charity. In addition the Trustee
								maintains a Risk Register detailing those areas
								which may give rise to concern presently and	in
								the future. Risks have been identified, analyaed
								and assessed according to their impact and
								likelihood of occurrence. Systems have been implemented to mitigate these risks and are
								monitored on a regular basis. The main risks
								over the year were:

	Potential Riekr
	Assets Flick: Assets are misappropriated.
	INitigation:
	Property and stock checks conducted along		with
	Audit Board checking regulatory compliance.
	Potential Risk:
	Training Deficiency: Untrained
	President/Chairman of Mess Committees
	(PMC/CMC) or Officers in Charge of Funds
	(Oica).
	Mitigation:
	OC Accts Fit provides briefing and ongoing
	guidance to all PMC/CMC and OICs.
	Potential Risk:
	Change ofContractor —Lack of information		and
	staff training with process ofchangeover	lacking
	fluidity and coherence.
	Mitigation:
	OC Accts Fitto maintain strong working
	relationship with contractor especially the	Mess
	Clk, Mess Manager and General Manager.
	Potential Risk:
	CV-19 and the impact on the Charities income
	lines.
	llllitigation:
	The Officers Mess has been conservative	with its
	new Fin Plan for FV 20/2t and made the
	membership aware of difficulties currently	being
	managed. Regular Mess Committee meetings
	continue with minutes distributed to all members
	with other electronic media being utilised	to
	ensure information flows freely.
Other	N/A

Description	Description	Description	of charity's	of charity's
trusts:
Type of	governing document						Constitution
How is the charity						Para 1.25	Unincorporated Association
constituted?
Trustee	selection methods					Para 125	Ths Station Commander at Royal Air Force
including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees							Cosford is appointed as sx-officio Trustee of all Service Funds at Royal Air Force Cosford. Appointment of Station Commanders is controlled by the Royal Air Force (ACOS Manning), based at Headquarters Air Command RAF High Wycombe.
Additional			information		{optional)
You ma		choose to include				further statements	where relevant about
							Trustees are offered informal training as part of
Policies	and			procedures			their induction at HQ Air Cmd by Service Funds
adopted training	for the induction oftrustees.				and Para 1.51		Policy personnel. They are given a brief explaining their roles and responsibilities and issued Charities Commission Booklet 3 —The
							essential Trustee. Trustees ars also strongly
							advised to attend a Trustee Training Day which
							he has completed.
							The Trustee delegates the dsy to day
The charity's structure and network with charity works				organisational any wider which the		Para 1.51	management and control of the Otficers' Mess together with the authority fodisbursement of grants and loans to a management committee chaired by the President ofthe Mess Committee (PMC) who is appointed by the Trustee.
							Members ofthe committee are appointed from
							each of the working areas or sections of the
							unit. However, all management decisions,
							acquisitions and expenditure are subject to the
							Trustee approval by signature via the minute
							book. Committee meetings take place each
							month.
							The budget for the next financial year is set in
							November by the Committee for approval by the
							Mess Members at a General Meeting. The
							Annual General Meeting ratifies the Annual
							Audited Accounts ofthe Mess. Minutes are
							taken at each Committee and General meeting,
							and are electronically circulated to reach the
							Trustee within 10working days ofthe meeting for
							his approval.
							As Trustee of all Service Funds at Royal Air
							Force Cosford, the Station Commander
							also hss responsibility for one other separately
							run Service Fund registered charity, namely the
							Royal Air Force Cosford Warrant Officers' and
							SNCOs' Mess.
							He is also trustee for the Royal Air Force Cosford
							Junior Ranks Welfare Fund and a number
							ofother sporls/society/welfare fund termed
							'banked funds' which are excepted charities
							under Statutory Instrument 1056/65.
							The Trustee has continued a ~ra ramme of

						work to identify procedures to mitigate nsk and
						to minimise potential impact should risks
						materialise. A Service Funds internal Audit
						Board is also convened al the start of each
						finanmal year to carry out a quarterly internal
						arithmetical and management audit ofthe ebsnty
						As Trustee ot Service Funds at RAF Cosford the
						Stn Cdr also has responsibility for one other
Relationship parties	with	any	related	Para	i.51	separately run Service Funds registered Charity, namely the RAF Cosford Warrant Officers and
						Sergeants Mess. He is also Trustee for the RAF
						Cosford JRWF and a number ofother
						aport/society/welfare funds termed Banked
						Funds, which are deemed Excepted Charities
						under Statute Instrument I056/65.
Other						Compkance with the Charity Governance Code (Organisational Purpose, Leadership, Integrity, Decision Making, Risk and Control, Board
						Effectivness, Diversity, Openness snd
						Accountability):
						As detailed above the Officers IViess is managed by a PMC appointed by the Trustee. The
						committee is clear about the chanties aims and
						purpose ensuring they are delivered effectively.
						Regular meetings are held to review financial and
						administrative tasks and achieving their
						charitable goals. Minutes/RODs are taken at
						each meeting including EGM and AGM these are
						circulated to the Trustee for approval. Risks are
						actively managed through a Risk Register and
						regularly reviewed and updated as necessary.
						The Trustee is also satisfied that systems and
						procedures have been established to manage these risks through the Service Funds Internal
						Audit Board. The Trustee and Officers Mess
						Committee act with integrity and are aware that
						they have ultimate responsibility for the Chadties
						funds and assets, including its reputation. They act in the best interest ofthe Charity and have
						implemented a Conflict of Interest policy, which
						every Committee Member must adhere too and
						si nu on takin u theirres ective roles.

mes	ofthe charity t	rustees who manage the	charity
	Trustee name	Office (ifany}	Dates acted if not for whole ear	Name ofperson (or body) entitled toa ointtrustee iten
	AJBAKER	Station Commander	15Jun 17—21 Jul 20	Appointment	of Station
				Commanders	is controlled	by
				the Royal Air	Force (ACOS
				Manning)
	G BRYANT	Station Commander	22 Jul 20 —Present Day	Appointment Commanders	of Station is controlled	by
				the Royal Air	Force (ACOS
				Manning)
10
15

Funds held as custodian trustees on behalf ofothers	Funds held as custodian trustees on behalf ofothers	Funds held as custodian trustees on behalf ofothers
Description of the assets
held in this capacity
Name and objects ol the
charity on whose behalf	the	N/A
assets are held and how	this
falls within the custodian
charity's objects
Details of arrangements	for
safe custody and		N/A
segregation ofsuch assets
from the charity's own assets