|RAF Cosford
Warrant Officers' and Sergeants'
Mess
at 30Nov 2029|0
0 0
1 0|Unrestricted
funds|Restricted
income
funda
E|Endowment
funds
E|Total this
year
E|Tota I Iest
year
f| |---|---|---|---|---|---|---| |Fixed assets||FOI|F02|F03|F04|F05| |Intangible
assets
(Note 15)|B01|||||| |Tangible assets
(Note 14)|602|32,017|||32,017|34,705| |Heritage assets
(Note 16)|B03|||||| |Investments
(Note 17)|B04|50,397||20,885|71,282|67,691| |Total fixed assets|B06|82,414||20,885|103,299|102,397| |Current assets||||||| |Stock
(Note 18)|B06|10,484|||10,484|12,409| |Debtors
(Note 19)|B07|6,992|||6,992|15,254| |Investments
(Note 17.4)|B09|6,808|||6,808|4,701| |Cash at bank and in hand (Note 24)|B09|63624|||63,624|59,104| |Total current assets|B10|87,908|||87,908|91,468| |Creditors: amounts
falling due within
one year
(Note 20)|B11|17,145|||17,145|60,060| |Cash at bank and in hand (Note 20)|B09x|||||| |Total current liabilities|B12|17,145|||17,145|60,060| |Net current assets/(liabilities)|B12|70,763|||70,763|31,408| |Total assets less current liabilities|619|153,177||20,885|174,062|133,805| |Creditors: amounts
falling due after|B14|||||| |one year
(Note 20)||||||| |Provisions
for liabilities|B16|||||| |Total net assets or liabilities|B16|153,177||20,885|174,062|133,805| |Funds ofthe Charity||||||| |Endowment
funds (Note 27)|8l7|||20,885|20,885|20,855| |Restricted income funds (Nota 27)|B16|||||| |Designated
funds|B196|||||| |Unrestricted
funds|B19|153,177|||153,177|112,920| |Revaluation
reserve|B20|||||| |Total funds|621|153,177||20,885|174,062|133,805| |Signed by one or Iwo trustees
on behalf of ag
the trustees|||Signature||Date of approval
dd/mm/yyyy|| |||Grp Capt G Bryant||||| ## ## |Warrant Officers' and Sergeants
Year to 30 Nov 2020|Warrant Officers' and Sergeants
Year to 30 Nov 2020|'
Mess||| |---|---|---|---|---| |Net movement
in funds generated||from operations||40,255| |Depreciation
in the year|||2,689|| |Disposal of Fixed Assets||||| |Revaluation
of Fixed Assets||||| |Movement
in Stocks/Inventories|||1,925|| |Movement
in Debtors/Receivables|||8,262|| |Movement
in Creditors/Payables|||(42,915)|| |Net movement
in assets and liabilities||||(30,039)| |Netcash generated
from operations||||10,216| |Investing
Activities||||| |Investment
in Fixed Assets||||| |Changes
in Investments|||(5,698)|| |Total for Investing
Activities||||(5,698| |Financing Activities||||| |Repayment
of Loans||||| |Total for Financin
Activities||||| |Total movement
in Cash at bank||and in hand||4,518| |Cash at bank and in hand|B/fwd||01 Dec 2019|59,104| |Cash at bank and in hand|C/Fwd||30 Nov 2020|63,624| ## ## ## ## |An explanation
as to those factors that|| |---|---| |support
the conclusion
that the charity
is a|N/A| |going concern;|| |Disclosure of any uncertainties
that make the|| |going concern assumption
doubtful;|NIA| |Where accounts are not prepared
on a going|| |concern basis, please disclose this fact|| |together
with the basis on which the trustees|| |prepared
the accounts
and the reason why the|N/A| |charity
is not regarded as a going concern.|| ## ## |~||g|||~
"
~
~|| |---|---|---|---|---|---|---| |Note 2|||||Accounting
Policies|| |This stondord|||list ofaccounting
poircies hos been applied by the chori ry exceptfor those identified,
"No"or "N/0". Where odifferent or|||| ||||||additional
policy hos been adopted then this is detailed in the boxes/ow.|| |2.1 INCOME||||||| |Recognition|of|income|||These are mcluded
m the Statement
of Finanoal
Actiwties
the chanty becomes entitled to the resources,|yes| ||||||it is mare hkely than not that the trustees
wig receive the resources,
and|| ||||||the monetary
value ran be measured
with suffiaent
rehabihty.|| |Offsetting|||||There has been no offsetting ofassets and liabilities, or rncome
and expenses,
unless required
or permitted
by the FRS102SORP or FRS102.|yes| |Grants and|donat||ons||Grants
and donatmns
are only
Included
in the
SoFA when
the general
mcome
recognition
cnteria are met (5.10to 5.12FRS 102SORP).|yes| ||||||In the case of performance
related grants,
mcome must only be recognised tothe extent that
the charity
has
provided
the
spemfied
goods or services
as entitlement
to the grant
only
occurs when the performance
related cond tions are met (5 16FII510250RF).|N/A| |Legacies|||||Legacies are included
in the SOFA when
receipt
is probable,
that
is, when
there
has been
grant ofprobate, the executors have estabhshed
that there are sufficient assets in the estate|N/A| ||||||and any conditions
attached to the legacy are either withm the control oi the chanty or have
been met.|| |Government|grants||||The charity has received government
grants
in the reporting
period|No| |Tax reclaims
gifts|on|donations||end|oft Aid receivable
is included
rn mcome when there
is a vakd declaration
from the donor.
Any Gift Aid amount
recovered
on a donation
is considered
to be part of that gft and
s
treated
as an arldition
to the same fund as the rnitial donation
unless the donor or the terms|N/A| ||||||ofthe appeal have specified otherwise.|| |contractuallncome
and
performance
related grants|||||This is only included
in the SoFA once the chanty
has provided
the related
goods or services
or met the performance
related conditions.|N/A| |Donated goods|||||Donated
goods
are
measured
at fair value
(the
amount
for which
the asset
cauld
be
exchanged)
unless impractical to do so|N/A| ||||||The cost of any stock of goods donated
for distnbution
to beneficianes
is deemed to be the|N/A| ||||||fair value of those gifts at the bme of their race pt and they are remgnised
on race pt. In the
reporting
penod
i~ which the stocks are distributed,
they are recogmsed
as an expense at the
carrymg amount ofthe stocks at distnbution.|| ||||||Donated
goods for resale
are measured
at fair value
on initial
recognrton,
which
is the
expected proceeds from sale less the expected
costs ofsale, and recognised
m 'Income from|N/A| ||||||other tradmg
actwlties'
with the corresponding
stack recognised
m the balance sheet
On ts|| ||||||sale the value
of stock
is charged
against
'Income
from
other
trading
activities'
and
the|| ||||||proceeds from sale are ~Iso recogmsed
as 'Income from other trading
actlvitiesq|| ||||||Goods donated
fo
on-gomg
use by the chanty
are recognised
as tangible
fixed assets and|N/A| ||||||md aded in the SoFA as mco ming resources when receiirable.|| |||||"||| |---|---|---|---|---|---|---| |||||~
~
~||| |||||Gifts in kind for use by the charity are included
in the SoFA as income from donations
when|N/A|| |||||receivable||| |Donated|sennces and|||Donated services and faalities are included
in the SOFA when
received at the value ofthe gift|N/A|| |fawlities||||tothe charity provided
the value ofthe gift can be measured
rekably.||| |||||Donated services and faalities that are consumed
immediately
are recognised
as income w th|N/A|| |||||an equivalent
amount
re«ogn sed as an expense under the appropriate
heading
in the SOFA.||| |Support costs||||The charity has incurred
expenditure
on support
costs|Yes|| |Volunteer|help|||The value of any voluntary
help received
is not included
in the accounts
but
is described
in|N/A|| |||||the trustees'
annual
report.||| |Income from||interest,||This is included
in the accounts when
receipt
is probable
and the amount
receivable
can be|Yes|| |royalties|and|dividends||measured
rehably||| |Income from|||membership|Membership
subscriptions
race ved in the nature
of a gift are recognised
in Donations
and|N/A|| |subscriptions||||Legacies||| |||||Membership
subscriptions
which
gwes 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
actiwties.||| |Settlementofinsurance
claims||||Insurance
claims are only included
in the SoFA when the general
income
recognition
critena
are met (510to 5 12 FR5 102SORF) and are Included as an item ofother mcome
in the SoFA.|N/A|| |Investment||gains and losses||This includes
any reaksed or unrealised
gams or losses on the sale of investments
and
any
gain or loss resultmg
from revel ~ing mvestments
to market
slue at the end of the year.|Yes|| |2.2 EXPENDITURE & LIABILITIES||||||| |Liability|recogmt ion|||Liabilities
are recogmsed
where
it is more hkely than not that there is a legal or constructive
obligation
committing
the charity to pay out resources
and the amount ofthe obhgatlon
can|Yes|| |||||be measured
with reasonable
certainty||| |Goveman«e
cos'IS|||and support|Support costs have been educated
between
governance
costs and other support.
Governance
costs compnse
all costs mvolv ng public accountability
of the chanty
and its compliance
with|Yes|| |||||regulation
and good practice.||| |||||Support costs nclude central functions
and have been allocated to activity cost categones
on
a basis consistent
with the use of resources, eg allocating
property
costs by floor areas, or per|Yes|| |||||capita, staff costs by the time spent and other costs by their usage.||| |Grants with
conditions|||performan«e|Where
the «harity
gives
a grant
with
conditions
for ns payment
bemg
a specific
level of
service or output
to be provided,
such
grants
are only
recognised
m the SoFA once the|N/A|| |||||reopie nt ofthe grant has provided
the speaiied
service or output||| |Grants payabla without
performance
conditions||||Where there
are no conditions
attaching
to the grant
that enables
the donor
charity to
realistically
avoid
the
commitment,
a
liability
for the
full
funding
obhgation
must
be|Yes|| |||||recognised.||| |RAF Cosford||||||| |Warrant|Officers' and Sergeants'|||Mess|Pae|aoiso| |Redundancy
cost|Redundancy
cost|The chanty made no redundancy
payments
during the reportmg
pened|ves| |---|---|---|---| |Deferred|income|No matenal
item at deferred
income has been rncfuded
in the accounts|Yes| |Credrtors||The charity has creditors
which are measured
at settlement
amo unts fess any trade d seaunts|N/A| |Provisiens for liabilities||A liablkty
is measured
on recogmtion
at its histoncal cost and then subsequently
measured
at
the best estimate ofthe amount
required to settle the obligation
at the reporting
date|Yes| |basic financial instruments||The charity accounts for basic financial
nstruments
on initial
recogniuon
as per paragraph
10.7 FRS 102 SORF. Subsequent
measurement
is as per paragraphs
1117to 11.19. FRS 102
SORP.|Yes| |Evg ASSETS|||| |Tangible
by charity|Fixed assets foruse|These are capita ksed ifthey can be used for more than one year, and cost above zero|yes| |||They are valued
at cost.|| |||The depreoation
rates and methods
used are disdosed
in note la|No| |Intangible|fixed assets|The chanty
has intangible
fixed assets. that is, non-monetary
assets that do not have physrcai
substance
but are identifiable
and are controlled
by the charity
through
custody
or legal
rghts. The amortisation
rates and methods
used are disclosed
in note 15.|NO| |||They are valued
at cast.|| ||||N/A| |Heritage|assets|The chanty
has hentage
assets, that is, non-monetary
assets
w th histonc,
artistic, scient fic,
technological,
geophysical
or environmental
qualities that are held and mamtained
prinapafly
for the r contribuuon
to knowledge
and culture. The depreciation
rates and methods
used as
disclosed
in note 16.|| |||They are valued at cost|| ||||N/A| |Investments||Fixed asset investments
in quoted
shares, traded bonds and similar
nvestments
are valued at|| |||mitially
at cost and subsequently
at fair value ltheir market
value) at the year end. The same
treatment
is applied to uninted
mvestments
unless fair value cannot
be measured
reliably
in
which case it is measured
at cost less impairment.|| |||Investments
held
for resale
or pending
their
sale
and
cash and
cash
equivalents
with
a
maturity
date ofless than 1year are treated as current asset investments|ves| |Stocks and|work in progress|Stocks held for sale as part of non-chantable
trade are measured
at the lower or cost or net
realise hie value|ves| |||Goods or services
provided
as part of a chantable
actknty
are measured
at net realisable
value based on the service potential
provided
by items ofstock.|Yes| |||Work
n prog ess is valued
at cost less any foreseeable
loss that
is hkely to occur on the
contract.|Yes| |RAF Ooaford|||| |INarrant
Officers' and Sergeants'||Mess|| |Year Ending|30 Nov 2020||| ||||p se iooieo| |Debtors||Debtors
( ncluding
trade debtors|and loans receivable)
are meas ~red on|and loans receivable)
are meas ~red on|mitial recognition|mitial recognition|at|Yes| |---|---|---|---|---|---|---|---|---| |||settlement
amount
after
any|trade|discounts
or
amount
advanced
by
the||chanty||| |||Subsequently,
they are measured|at the|cash or other consideration
expected to be received||||| |Current|asset investments|yhe chanty
has has investments|which|it holds for resale or pending
their sale and||cash|and|NIA| |||cash equivalents
with
a matunty|date|less than one year. ihase include|cash on deposit||and|| |||cash equivalents
with
a matunty|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 qualify
as basic finanoal|||instruments|||N/A| |Policies|adopted additional|to or different from those above||||||| |Note 3|||Analysis of income|Analysis of income|Analysis of income|Analysis of income|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||Unrestricted
funds|Restdcted
income|Endowment
funds|Totalfunds|pnor year
fufids| |||||||||||||funds|||| |Donations|||Donabcns
and|Anal
ifls||sls|||||2||5||| |and legacies;|||Gift Aid||||||||||||| ||||Le ques||||||||||||| ||||General grants
provided||by govemmenbother||||charities||||||| ||||Membership
subscriptions
in substance
donations||snd sponsorships||||which|are|63,322|||63,322|72,653| ||||Donated goods,|faolities|and|services|||||||||| ||||Other donations|and le|acies||||||||||| |||||||||||Total|63322|||63,322|72,653| |Charitable
activities:|||Bar Income
Function
Income
Maintenance
Income
Bund
Income||||||||29506
15017
2,704|||29 598
18917
2 764|85 811
85 163
12| ||||||||||Total||51,279|||61,279|173,986| |Other trading|||||||||||||||| |acllvMas:|||||||||||||||| ||||||||||Total||||||| |Income from
investments:||Interest income
Dividend
income
Rental and leasin||income|||||||2 108|||2108|2 072| |||Other investment||income|||||||||||| ||||||||||Total||2 108|||2 108|2072| |Separate|||||||||||||||| |material|item||||||||||||||| |ofincome:|||||||||||||||| ||||||||||Total||||||| |Other:||Conversion
ofendowment|||funds into income||||||||||| |||Gain on disposal||ofa tangible||fixed asset held|||for||||||| |||chanty's
own use|||||||||||||| |||Gain on disposal||ofa programme|||related investment||||||||| |||Royalties from the||exploitation||ofintelectual||property|||||||| |||ri|nls||||||||||||| |||Other - Other Income|||||||||||||| ||||||||||Total||||||| |TOTAL INCOME|||||||||||116709|||1ta 709|248711| |Note 5|Donated goods,|facilities and serv|ices| |---|---|---|---| |||This year|Last year| |||E|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.||| |Note 6||Analysis
ofexpenditure|Analysis
ofexpenditure|Analysis
ofexpenditure|Analysis
ofexpenditure||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||Unrestricted||Restricted|Endowment|Totalfunds|Prior year| |||Analysis||||||||funds
f||income
funds
8|funds
6||funds| |Expenditure|on|Incurred seeki
donations|||||||||||||| |raising funds:||Incurred seekin
ie acies|||||||||||||| |||Incurred seekin
rants|||||||||||||| |||0 cretin
membershi
schemes||||and|soaal||||||||| |||Sts
m
fundreisin
events|||||||||||||| |||Fudraisin
a ants|||||||||||||| |||0 cretin
charit
sho s|||||||||||||| |||0 cretin
a tradin
com|an||-non-charitable||||||||||| |||Advertism
marketin
direct|||mail and|||ublicit|||||||| |||Start u
costs incurred
m||enerabn|||newsource||of||||||| |||Database develo
ment costs|||||||||||||| |||Other tradin
activities|||||||||||||| |||Investment
mana
ament|costs||||||||||||| |||Portfolio mana
ament costs|||||||||||||| |||Cost of obtainin
investment|||advice||||||||||| |||Investment
administration|costs||||||||||||| |||Intellectual
ro erl
licenmn|||costs||||||||||| |||Rent co0ection
ro erl|re|airs||maintenance|||||||||| |||Total expenditure||||on|raising funds||||||||| |Expenditure|on|Accommodation|||||||||||||895| |charitable||Administration||||||||||||28|87| |activities||ear||||||||29,466||||29,466|77,255| |||De reciation||||||||2,680||||2,689|2,499| |||Functions||||||||34,336||||34,336|142,940| |||Garden
Maintenance||||||||||||646|135| |||Grants made|||||||||740|||740|1,570| |||Inde
ndent
Examination|||||||||729|||729|708| |||Insurance|||||||||724|||724|782| |||Maintenance||||||||2,|187|||2,187|4,833| |||Newspa
ers||||||||1,071||||1,071|2,739| |||Performin
Ri hts||||||||1,334||||1,334|1,405| |||Presentations||||||||751|||||2,906| |||Refreshments||||||||1,261||||1,261|3,359| |||TV Licences and Subscri|tions|||||||4,083||||4,083|5,524| |||Total expenditure|on||charitable|||activities|||||||| |Separate material||Extraordina
items|||||||||||||| |item ofexpense|||||||||||||||| |||Total separate
material||||item ofexpanse|||||||||| |Other|||||||||||||||| ||||Total other||||expenditure||||||||| |TOTAL EXPENDITURE||||||||||80|045|||80 045|247 637| |Other information:|||||||||||||||| ## |Please explain the nature ofeach extraordinary|Please explain the nature ofeach extraordinary|item occurring in the peri od.|item occurring in the peri od.|item occurring in the peri od.||| |---|---|---|---|---|---|---| |Extraordinary|item 1
Description||||This year
E|Last year
f| |Extraordinary|item 2|||||| |Extraordinary|item 3|||||| |Extraordinary|item 4|||||| ||||Total extraordinary|items||| ||||||Amount|received|received||Amount|paid|out|out|Balance
held at
eriod end|Balance
held at
eriod end| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Description/name|||of party|Related
party (Yes|This year||Last|year|This year|Last year|||This year|Last year| |||||or No||||||||||| |Contractor Pay||as|you Chns|No|1,416|||3,492|1,131|||3,493||287| |Subscriptions
behalf of other|collected on
charities|||Yes|9,792||11,376||9,708|||11,441|714|798| |||||No||||||||||| |||||No||||||||||| |||||No||||||||||| |||||Total|11,208|||14,870|10,839|||14,934|716|1,085| ||||Balance held at period end| |---|---|---|---| |Descriptioniname|of|party|This year
Last year| |Note 10
Details|ofcertain items|of|expenditure|expenditure||||| |---|---|---|---|---|---|---|---|---| |10.1 Fees for examination
ofthe|accounts|||||||| |Please provide details ofthe amount paid forany statutory||||external|scrutiny of|||| |accounts and other services provided by your independent
was paid please enter '0'in the appropriate
box(esi.||||examiner.||Ifnothing||| ||||||||This year|Last year| ||||||||0|8| |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||||||||| ## ## |11.2 Average head count in the year|11.2 Average head count in the year||||This year
Number|Last year
Number| |---|---|---|---|---|---|---| |The parts|ofthe charity in which the|Fundraisin||||| |employees|work|Charitable|Activities|||| |||Governance||||| |||Other||||| |||||Total||| |13.1 A|nalysis of grants|paid (includ|ed
in cost ofch|aritable|activitiesi|||| |---|---|---|---|---|---|---|---|---| ||||Grailts to||Grants to|||| ||Analysis||institutions||individuals|Support costs|Total|| |Semor|Citizens Christmas|Party||390||||390| |Junior|Ranks Christmas|Party||350||||350| ||Total|||740||||740| ## |Ny charity has made grants to
the context ofits grsntmsking.|Ny charity has made grants to
the context ofits grsntmsking.|particularinstitutions
that
Details ofthe institution|particularinstitutions
that
Details ofthe institution|are material
supported,|in|||No|| |---|---|---|---|---|---|---|---|---|---| |purpose|ofthe grant and total|paid to each instilutionis||available on|rhe||||| |charily's|web site.||||||||| ||Names of institution||||Purpose|||Total amount of
rants
aid E|| |||Total|grants toinstitutions|||in reporting|period||| ||||||Other|unanalysed|grants||| |||||||Total Grants Paid|||| |||||||Freehold|land|Other land &|Plant,||Fixtures,|Total| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||& buildings||buildings|machinery|and|fittings and|| ||||||||||motor vehicles||equipment|| |At the beginning
the year||||of|||||||43,458|43,458| |Additions||||||||||||| |Revaluations||||||||||||| |Disposals||||||||||||| |Transfers|*|||||||||||| |At end of|the|year|||||||||43,468|43,458| |14.2 Depreciation|||||and|impairments||||||| ||||*Basis|||SL||SL|Sl.||SL|Straight
Line| |||||||||||||("SL")or| |||||||||||||Reducing| |||||||||||||Balance| |||||||||||||('REr')| ||||||Rate|||||||| |At beginning
year||of||the|||||||8,752|8,752| |Disposals||||||||||||| |Depreciation|||||||||||2,689|2,689| |Impairment||||||||||||| |Transfers*||||||||||||| |At end of|the|year|||||||||11,441|11,441| |14.3 Net book|||value|||||||||| |Net book
beginning|value at the
ofthe year||||||||||34,706|34,706| |Net book
end ofthe|value
year|||at|the||||||32,017|32,017| ## |||||Research L|Patents snd|Other|Total|| |---|---|---|---|---|---|---|---|---| |||||development|trademarks|||| |At beginning||ofthe|year|||||| |Additions||||||||| |Disposals||||||||| |Revaluations||||||||| |Transfers|*|||||||| |At end ofthe||year||||||| |15.2 Amortisation|||and impainnents|||||| ||||**Basis|SL|SL|SL|Straight|Line| ||||||||("SL")or|| ||||||||Reducing|| ||||||||Balance|| ||||||||("RB")|| ||||**Rate|||||| |At beginning||ofthe|year|||||| |Disposals||||||||| |Amoriisation||||||||| |Impairment||||||||| |Transfers||||||||| |At end of|year|||||||| |15.3 Net book value||||||||| |Nat book|value at||the|||||| |beginning|of|the year||||||| |Net book|value at||the end|||||| |ofthe year||||||||| ## ## |Note 16|||Heritage assets|Heritage assets|Heritage assets||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Please complete this note ifthe charity|||||has|heritage||assets|||||| |16.1 General disclosures|||for|all charities|holding||heritage assets||||||| |(i)
Explain|the nature|and scale of|||||||||||| |heritage assets held.|||||||||||||| |(ii)
Explain|the policy|for|the||||||||||| |acquisition,|preservation,||||||||||||| |management|and disposal||of heritage||||||||||| |assets.|||||||||||||| |16.2Cost or valuation|||||||||||||| |||||Heritage asset||||Heritage asset|Heritage asset|Heritage asset|Total||| |||||||1||2|3|4|||| |At beginning|of the year||||||||||||| |Additions|||||||||||||| |Disposals|||||||||||||| |Revaluations|||||||||||||| |Transfers
*|||||||||||||| |At end ofthe|year||||||||||||| |16.3Depreciation
and impairments|||||||||||||| |||||Basis||||||||Straight|Line| |||||||||||||("SL')|or| |||||||||||||Reducing|| |||||**Rate||||||||Balance|| |At beginning|ofthe year||||||||||||| |Disposals|||||||||||||| |Depreciation|||||||||||||| |Impairment|||||||||||||| |Transfers*|||||||||||||| |At end ofyear|||||||||||||| |16.4 Net book value|||||||||||||| |Nat book value at the beginning||||ofthe|||||||||| |year|||||||||||||| |Net book value at the end of|||the|year|||||||||| |At valuation|At cost Group|Total| |---|---|---| |Group
A|B|| |Carrying|amount|at the beginning|ofthe| |---|---|---|---| |period|||| |Additions|||| |Disposals|||| |Depremation/impairment|||| |Revaluation|||| |Carrying|amount|at the end of period|| |16.9 Five year summary|16.9 Five year summary|ofheritage|assets transactions||||| |---|---|---|---|---|---|---|---| ||||2020|2019|2018|201T|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 disposals|||||||| ## ||||||Listed
investments|Listed
investments|Cash &cash
equivalents|investment
properties|Social
investments|Other|Total| |---|---|---|---|---|---|---|---|---|---|---|---| |Carrying
(fsir) value at
period|beginning|||of|67,691||||||67,691| |Add: addttions
io investments||dunng|||||||||| |period*|||||||||||| |Less: dispose(a at carrying
value|||||||||||| |Less: impairments|||||||||||| |Add: Reversal ofimpairments|||||||||||| |Add/(deduct):
transfer|in/(out)||in|the|||||||| |period|||||||||||| |Add/(deduct):
nei gain/(loss)
revaluation||on|||3,591||||||3,581| |Carrying
(fair) value at|end ofyear||||71,282||||||71,282| |*Please specify additions
resulting|||||from||||||| |acquisitions
through|business||combinations,|||if|||||| |any.|||||||||||| |17.4 Please provide a breakdown
balance sheet.|ofc||urrent asset inv|estments,
if applicable,
ag|reeing
with the|| |---|---|---|---|---|---|---| |Analysis ofcurrent asset||||This year|Last year|| |investments||||||| |Cash or cash equivalents||||||4,701| |Listed investments||||||| |Investment
properties||||||| |Social investments||||||| |Other investments||||||| |Total||||||4,701| |17.5Guarantees||||||| |Please provide details and amount|of any|||||| |guarantee
made to or on behalf of|a third||party|||| |Name ofthe entity or entities benefitting||from||||| |those guarantees||||||| |Please explain how the guarantee|furthers||the|||| |chadity's
alms||||||| ## |17.6 Concessionary
loans||||| |---|---|---|---|---| |||Description|Thrs year E|Last year E| |Amount ofconcessionary
loans made (Multiple||||| |loans made may be disclosed in aggregate
provided||||| |that such aggregation
does not obsurs significant||||| |information
k||||| ||Total|||| |||Descri ption|This year E|Last year E| |Amount of concessionary
loans received
(Multiple||||| |loans received may be disclosed in aggregate||||| |provided
lhat such segregation
does not obsure||||| |significant
information).||||| ||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 1year||||| |Amounts
receivable
within 1year||||| |Amounts
receivable after more than
1 year||||| |1T.T 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.||||| |For all investments
measured
at fair value, the||||| |basis for determining
the value, including
any||||| |assumptions
applied when using a valuation||||| |technique.||||| |Where a charity has provided
financial assets as||||| |a form 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|||||||12,409|||| |Added in||period||||||||| |Expensedin|||period||||(1,925)|||| |Impeimd||||||||||| |Closing|||||||10,484|||| |Other trading||||activities:||||||| |Opening||||||||||| |Addedin||period||||||||| |Expensedin|||period|||||||| |Impaired||||||||||| |Ciosfng||||||||||| |Other.||||||||||| |Opening||||||||||| |Addedin|period|||||||||| |Expensedin|||period|||||||| |Impaired||||||||||| |C/exing||||||||||| |Total this||year|||||10,484|||| |Total previous||||year|||12,409|||| ## |20.1 Analysis ofcre|ditors||||||||| |---|---|---|---|---|---|---|---|---|---| ||||Amounts|falling due||Amounts|falling due after||| ||||within|one year||more|than|one|ear| ||||This year||Last year|This year||Lastyear|| ||||K||E|E|||E| |Accruals for grants|payable||||||||| |Bank loans and overdrafts|||||||||| |Trade creditors|||||45,579||||| |Payments
received|on account for contracts or||||||||| |performance-related|grants||||||||| |Accruals and deferred income|||17,145||14,451||||| |Taxation and social|security||||||||| |Other creditors|||||||||| |||Total|17,145||60,060||||| ## |Note|24|Cash|at bank and in hand|at bank and in hand||||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||||This|ear|Last|ear| |Short|term cash investments||(less than 3months|maturity|date)|||||| |Short|term deposits|||||||||| |Cash|at bank|||||||63,624||59,104| |Cash|Floats|||||||||| |Other||||||||||| |||||||Total||||| |||0
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0|| |27.3 Transfers|27.3 Transfers|between|between|funds|||||| |---|---|---|---|---|---|---|---|---|---| |||||Reason|for transfer and where endowment||is converted|to|Amount| ||||||income, legal power for its|conversion|||| |Between|unrestncted||and||||||| |restncted|funds||||None||||| |Between|endowment||and||||||| |restricted|funds||||None||||| |Between|endowment||and||||||| |unrestricted
funds|||||None||||| |27.4 Desi
nated funds|||||||||| |Planned||use|||Purpose ofthe desi|nation|||Amount| ## |There have been no related party transactions
in the reporting|period (True or False)|period (True or False)|||FALSE|| |---|---|---|---|---|---|---| ||||||Amounts|| ||||Provision||written off|| |Name ofthe trustee
or related party
Relationship
tocharity
Description
ofthe
transaction(sl|Amount|Balance at
Period end|for bad
debts at
penod
end||during
reporting
' d|Tolal| |In reiafiOn tc the tranaaCdana
abOVe, pleaSe prOVide Ihe||||||| |terms and condi pons including
any security and the nature||||||| |ofany payment (consfderadonf
to be provided in setdemanL||||||| ## ## ## ## ## ## |||||||SCRP reiereece|| |---|---|---|---|---|---|---|---| |Summary
the charity
governing||ofthe purposes
as set out in its
document|||of|Pere 1.17|The promotion
of military
efficiency by the
provision
and support ofsocial, sporting
and
other facilities for the efficiency and woll-being
ofServicemen
and Servicewomen.
The objects| ||||||||also extend to making
gran1s 1oany activity| ||||||||which
in the opinion ofthe trustee
is in| ||||||||furtherance
of the objectives ofthe charity.| ||||||||This object presents the Trustee with wide| ||||||||powers, enabling
them to provide charitable
assistance to all elements
ofthe Royal Air| ||||||||Force Community;
internal
subsidy
of mesc| ||||||||activities and grant-making
are the Royal Air
Force Cosford Warrant
Officers' and Sergeants| ||||||||Mess principal
means of delivering
this charitable| ||||||||assistance.| |Summary
ofthe main
activities
in relation to those
purposes
for the public
benefit,
in particular,
the
activities, projects or services||||||Para 1 17and
1.19|This Fund derives public benefit as it assists in
Royal Air Force personnel
with the
necessary
skills to carry out the Royal Air Force
contribution
to the Defence ofthe United
Kingdom
and its interests. Service Funds are
established
for the benefit of Service personnel| |identified||in the accounts.|||||to promote
military efficiency which underpins
espnt de corps and team working,
and they help
to encourage
personnel
to develop the
character,
spirit and attitude toface 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 ail times.| ||||||||The above statement
has been agreed
by RAF| ||||||||Air Command
HQ Service Funds stafl 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||||||Pere 1.19|The trustee,
with assistance
from Air Command
Staff has paid due regards to the guidance
issued b
the Chari
Commission
on
ublic| ||||||donations
to Service related charities, f3473to| |---|---|---|---|---|---| ||||||the Stn Sports Fund, 6205to CO Benevolent| ||||||Fund and f210to SSAFA.| ||||||The Mess programmed
into their entertainments| ||||||a total of6formal functions,
including a Summer| ||||||Ball, Christmas
Draw, 3service dining
in nights| ||||||and 1 dining
in night for spouses and partners.| ||||||These were organised
for lhe benefit of Mess| ||||||members
in order Iomeet the aims or promoting| ||||||esprirt ds corps. Unfortunately
the Mess only| ||||||managed
to administer
2ofthese functions
due to| ||||||CV-19 restrictions.
Additionally,
ths Mess held| ||||||several happy
hours for service personnel
and their| ||||||families and a small number
ofadhoc informal| ||||||events
prior to CV-19 lockdowns etc. These| ||||||activities
received subsidies
to their overall costs,| ||||||with members
paying
the remaining
cost of the| ||||||function or event. Additional
guests ot members| ||||||paid the full economic oost for attending
these| ||||||functions.| ||||||Monies allocated to those events which| ||||||unfortunately
could not take place became part of| ||||||our EOY P&L and the membership
will decide how| ||||||best to utilise these funds for maximum
benefit at| ||||||AGM in Apr 21.| |Additional|information||(optional)||| |You ma|choose to include|||further statements|where relevant about| ||||||The objectives are set in the Fin Plan, which is| ||||||approved
by the Trustee and voted
in at an EGM| |Achievements||against||Para 1 41|(Ncv) prior to the start of the FY.| |objectives|set||||Committee
Meetings are held monthly
to review| ||||||the financial performance
against Ihe approved| ||||||Fin Plan.| ||||||Planned
Income over the FY was above target| ||||||primarily
due to Mess Subs exceeding forecast,| ||||||unfortunately,
Bar Profits were well below| ||||||expectations
primarily
due to CV-19 and
Government
direction to close Bars in Apr 20 and| ||||||ongoing
restrictions
to usage etc during the FY.| ||||||Planned
expenditure
was below target, with an| ||||||underspend
on Entertainment,
including
subsidies to events, twofers end happy hours.| ||||||This was a result of CV-19and planned
events| ||||||havin
to be cancelled.| ||||||The primary
income streams for the Warrant
Officers and Sergeants Mess are subscriptions| |Performance
of fundraising
activities against objectives
set||||Para 1.41|and bar profits.
Subscriptions:| ||||||SubscriptIons
were set al an agreed
monthly
rate| ||||||off15.50per Mess Member and achieved a
f3.Ik loss agaInst Fin Plan target forecast. This
was primarily
due to CV-19 restrictions
reducing| ||||||our capacity for long term training
membership
as some training aspects were cancelled.| ## |Financial
Review|Financial
Review|Financial
Review|Financial
Review|Financial
Review|Financial
Review|||| |---|---|---|---|---|---|---|---|---| |Review ofthe charity's
financial
position at the end
ofthe period||||||Para 121|A revenue
profit of 236/rk arose on Income of
P102.5k - principally
dus to CV-19restrictions
limiting ths ability to spend funds on functions
vis
subsidy
support.|| |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
tccover working
capital
needs and to mitigate the short notice
cancellation
ofone or more major social|| ||||||||functions.|| |Amount
of reserves||||held||Para 1.22|gt8,700|| |Reasons for||holding||zero||Para 1.22||| |reserves||||||||| |Details of fund materiially|||||in|Para 1.24|Nil|| |deficit||||||||| |Explanation||ofany||||Pars 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 subscriptions
whilst|| ||||||||further income is received from bar trading
and|| |The charity's
principal
sources of funds (induding||||||Para 1.47|investment
dividends/interest.|| |any fundraising)||||||||| ||||||||Tc meet the over-riding
need of regular on-going|| ||||||||specified annual
income —increasing
with|| |Investment
policy and
objectives including
any
social investment
policy
adopted||||||Para 1.46|inflation, the RAF Cosford Warrant
Officers and
Sergeants Mess Investment
strategy/policy
is to
have a diversified
portfolio across established
UK
and world equity markets
with a bias 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 Contigsnt
Liability/Permanent|| ||||||||Endowment
f20.8k and also to generate
income|| ||||||||tc hei
offset annual ex enses ofthe Mess.|| ||||||||Tocontinue to meet the strategic snd operational|| ||||||||objectives of the Mess the Trustee has given|| |A description
risks facing||ofthe principal
the charity||||Para 1.46|consideration
to any major risks to which the
Charity
may be exposed. He is satisfied lhat
systems snd procedures
have been established
in orderto manage 1hese risk, This is done|| ||||||||through the means ofa Service Funs internal|| ||||||||Audit Board, convened
at Ihe 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 tc concern presently
and in|| ||||||||the future. Risks have been identified,
analyssd|| ||||||||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 Risk:|| |---|---|---| ||Assets Risk: Assets are misappropriated.|| ||Mitigation:|| ||Property and stock checks conducted
along with
Audit Board checking
regulatory
compliance.|| ||Potential
Aisle|| ||Training
Deficiency; Untrained|| ||President/Chairman
of Mess Cornmmees|| ||(PMC/CMC) or Officers in Charge of Funds|| ||(OICs).|| ||Mitigation. "|| ||OC Accts Fit provides
briefing and ongoing|| ||guidance
to all PMC/CMC
and OlCs.|| ||Potential Risk:|| ||Change of Contractor —Lack of information|and| ||staff training
with process of changeover
lacking
fluidity snd coherence.|| ||Mitigation:|| ||OC Accts Fit to maintain
strong working|| ||relationship
with contractor especially
the Mess|| ||Clk, Mess Manager and General Manager.|| ||Potential Risk:|| ||CV-19and the impact on the Charities
income|| ||lines.|| ||Mitigation:|| ||The Warrant Officers and Sergeants Mess has|| ||been conservative
with its new Fin Plan for FY|| ||20/21 and made the membership
aware of|| ||difficulties
currently
being managed.
Regular
Mess Committee
meetings
continue
with minutes|| ||distributed
to all members
with other electrontc|| ||media being utilised
to ensure intormation
flows|| ||freely.|| |Other|N/A|| ## |Description|Description|of|charity's|charity's|||| |---|---|---|---|---|---|---|---| |trusts:|||||||| |Type of governing||||document||Para 1.25|Constitution| |How is the charity||||||Ps(8 1.25|Unincorporated
Association| |constituted?|||||||| |Trustee|selection methods|||||Para 1.25|The 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|||||||Cosford is appointed
as ex-officio
Trustee of sll Service Funds at Royal Air Force
Cosford. Appointment
ofStation
Commanders
is controlled
by the Royal Air
Force (ACOS Manning),
based at Headquarters| |to appoint one or more|||||||Air Command
RAF High Wyccmbe.| |trustees|||||||| |Additional
information
(optional)
You ma
choose to include further statements|||||||where relevant
about| ||||||||Trustees are offered informal
training as part of| ||||||||their induction at HQ Air Cmd by Service Funds| |Policies
adopted|and procedures
for the induction||||and||Policy personnel.
They are given abrief
explaining
their roles and responsibilities
and
issued Charities
Commission
Booklet 3 —The| |training|oftrustees||||||essential Trustee. Trustees are also strongly| ||||||||advised to attend a Trustee Training
Day which| ||||||||he has corn
leted.| |The charity's
structure
and
network
with|||organisational
any wider
which the|||Para 1.51|The Trustee delegates the day to day
management
and control ofthe Warrant
Officers'
and Sergeants
Mess together
with the authority
fo disbursement
of grants and loans to a
management
committee
chaired
by the Chairman
ofthe Mess Committee
(CMC) who is appointed| |charity works|||||||by the Trustee. Members
ot the 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 aGeneral Meeting. The| ||||||||Annual
General
Meeting ratifies the Annual| ||||||||Audited Accounts of the Mess. Minutes are| ||||||||taken at each Committee
and General
meeting,| ||||||||and are electronically
circulated to reach the
Trustee within 10working
days otthe meeting for| ||||||||his approval.| ||||||||As Trustee of all Service Funds at Royal Air| ||||||||Force Cosford, the Station Commander| ||||||||also has responsibilrly
for one other separately| ||||||||run Service Fund registered
charity,
namely the| ||||||||Royal Air Force Cosford Officers' Mess.
He is also trustee for the Royal Air Force Cosford| ||||||||Junior Ranks Weffare Fund and a number| ||||||||of other sports/society/welfare
fund termed| ||||||||'banked
funds'
which are excepted charities| ||||||||under Statutory
Instrument
1055/65.
The Trustee has continued
a programme
of| ||||||||work to identify procedures
to mitigate
risk and| ||||||||to minimise
otential
im
ctshould risks| |||||||materialise.
A Serwcs Funds
Internal
Audit| |---|---|---|---|---|---|---| |||||||Board is also convened
at the start ofeach| |||||||financial
year to carry out a quarterly
internal
arithmetical
and management
audit of the| |||||||charity.| |||||||As Trustee of Service Funds at RAF Cosford the| |Flelationship
parties|with|any|related|Para|1.51|Stn Cdr also has responsibility
for one other
separately
run Service Funds registered
Charity,
namely the RAF Cosford Officers Mess. He is| |||||||also Trustee for the RAF Cosford JRWF and a| |||||||number of other sport/society/welfare
funds| |||||||termed Banked Funds, which are deemed| |||||||Excepted Charities
under Statutory
Instrument
1056/65.| |Other||||||Compliance
with the Charity Governance
Code
(Organisational
Purpose, Leadership,
Integrity,
Decision Making,
Risk snd Control, Board| |||||||Efiectivness,
Diversity, Openness
and| |||||||Accountability}:| |||||||As detailed above the Warrant Officers and| |||||||Sergeants Mess is managed
by a CMC
appointed
by the Trustee. The committee
is clear
about the charities aims and purpose
ensuring
they are delivered
affectively. 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 approvsi.
Risks are actively| |||||||managed
through
a Risk Register and regularly
reviewed
and updated as necessary. The
Trustee isalso satisfied that systems and
procedures
have been established
to manage
these risks through the Service Funds
Internal| |||||||Audit Board. The Trustee and Warrant Officers| |||||||and Sergeants
Mess Committee act with integrity
and are aware that they have ultimate| |||||||responsibility
for the Charities funds and assets,| |||||||including
its reputation.
They act in the best| |||||||interest ofthe Charity
and have implemented
a
Confkci of Interest policy, which every Committee
Member must adhere too and sign upon taking
up their rsspectwe
roles.| ## ## |mes|ofthe charity t|rustees who manage the|charity||||| |---|---|---|---|---|---|---|---| ||||Dates acted if nct fcr whole|Name of person (crbody) entitied|||| ||Trustee name|Office (ifany)|ear|to a
oint trustee||if an|| ||AJBAKER|Station Commander|15Jun 17 —21 Jul20|Appointment
Commanders|ofStation
is controlled||by| |||||the Royal Air|Force (ACOS||| |||||Manning)|||| ||G BRYANT|Station Commander|22 Jul 20 —Present Day|Appointment
Commanders|of
is|Station
controlled|by| |||||the Royal Air|Force (ACOS||| |||||Manning)|||| |10|||||||| |11|||||||| |12|||||||| |13|||||||| |14|||||||| |15|||||||| |16|||||||| |17|||||||| |18|||||||| |19|||||||| |20|||||||| ## ## ## ## ##