2021-11-30-accounts - Warrant Officers' & Sergeants' Mess Raf Cosford

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Trustees’ Annual Report for the period

From 1 DECEMBER 2020 Period start date To 30 NOVEMBER 2021 Period end date.

Charity name: RAF COSFORD WARRANT OFFICERS & SERGEANTS MESS

Charity registration number: 1165243

Objectives and Activities:

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The promotion of military efficiency by the provision and support of social, sporting and other facilities for the efficiency and well-being of Servicemen and Servicewomen. The objects also extend to making grants to any activity which in the opinion of the trustee is in furtherance of the objectives of the charity. This object presents the Trustee with wide powers, enabling them to provide charitable assistance to all elements of the Royal Air Force Community; internal subsidy of mess activities and grant-making are the Royal Air Force Cosford Warrant Officers' and Sergeants Mess principal means of delivering this charitable assistance.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 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 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 all 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 Commission on public benefit	Para 1.18	The trustee, with assistance from Air Command Staff has paid due regards to the guidance issued by the Charity Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Prior to the end of the FY the Financial 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 for ratification by the membership. If agreed at the EGM, minutes are the distributed to the Trustee for final ratification and approval. The Mess Committee holds monthly meetings to discuss finance and AOB linked to the management of the Mess.
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	N/A
Other		N/A

Achievements and Performance

SORP reference

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Warrant Officers’ and Sergeants Mess at RAF Cosford aims to fund, through member subscriptions, investment income and bar profits, expenditure on formal and informal social functions, sports facilities, administration and support to nominated Mess Charities. The annual financial plan, ratified by members, also allows supported requests for financial assistance towards various projects for the benefit of Warrant Officers and SNCOs, for example Mess Improvements, which this year included £500 on a Bar equipment and £120 on a new Xmas Tree. Each year the Mess agrees to grant sums of money to events and activities on the unit which benefit the wider service community. This year the Warrant Officers' and Sergeants Mess supported the local Senior Citizens Christmas function £400, the Junior Ranks' Christmas party £350. The Mess also gave £431 to the nominated Mess Charities Fund which makes donations to Service related charities, £3634 to the Stn Sports Fund, £199 to CO Benevolent Fund and £210 to SSAFA. The Mess programmed into their entertainments a total of 6 formal functions, including a Summer Ball, Christmas Draw, 3 service dining in nights and 1 dining in night for spouses andpartners. These events are organised for the benefit of Mess members in order to meet the aims or promoting esprit de corps. Unfortunately the Mess only managed to administer 4 of these functions due to CV-19 restrictions. Additionally, the Mess held several happy hours for service personnel and their families and a small number of adhoc informal events in compliance with national and local CV- 19 restrictions etc. These activities received subsidies to their overall costs, with members paying the remaining cost of the function or event. Additional guests of members paid the full economic cost 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 22.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	The objectives are set in the Fin Plan, which is approved by the Trustee and voted in at an EGM (Nov) prior to the start of the FY. Committee Meetings are held monthly to review the financial performance against the approved Fin Plan. Planned Income over the FY was below target primarily due to Mess Subs less than forecast, Bar Profits were well below expectations

		primarily due to CV-19 and ongoing restrictions to usage etc during the FY. Planned expenditure was below target, with an underspend on Entertainment, including subsidies to events, twofers and happy hours. This was a result of CV-19 restrictions and planned events having to be cancelled.
Performance of fundraising activities against objectives set	Para 1.41	The primary income streams for the Warrant Officers and Sergeants Mess are subscriptions and bar profits. Subscriptions: Subscriptions were set at an agreed monthly rate of £15.50 per Mess Member and achieved a £3.1k 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. Bar Profits: Due to CV-19 restrictions during the FY actual Bar takings were lower than anticipated resulting in a overall profit of £2.9k, this was £2.6k below Fin Plan target forecast of £5.5k profit.
Investment performance against objectives	Para 1.41	The investments performed well considering the financial climate linked to CV-19 with income from dividends and interest exceeding forecast by £134. Actual equity investment values increased by £10.3k since Nov 20 as an unrealised profit. Overall growth since initial purchase in Oct 2012 equates to £10.4k and Jan 14 £26.3k respectively.
Other		N/A

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	A revenue profit of £12.5k arose on Income of £104.4k - principally due to CV-19 restrictions limiting the ability to spend funds on functions via subsidy support etc.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Mess aims to hold reserves of around 3 months expenditure to cover working capital needs and to mitigate the short notice cancellation of one or more major social functions.
Amount of reserves held	Para 1.22	£18,700
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	Nil
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Nil

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Principal funding is from Mess subscriptions whilst further income is received from bar trading and investment dividends/interest.
Investment policy and objectives including any social investment policy adopted	Para 1.46	To meet the over-riding need of regular on- going specified annual income – increasing with 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 a COIF 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 £20.8k and also to generate income to help offset annual expenses of the Mess.
A description of the principal risks facing the charity	Para 1.46	To continue to meet the strategic and operational objectives of the Mess the Trustee has given consideration to any major risks to which the Charity may be exposed. He is satisfied that systems and procedures have been established in order to manage these risks. This is done through the means of a Service Funs Internal Audit Board, convened at the start of each FY to carry out internal arithmetical and management audit of the 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, analysed 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 Risk: Training Deficiency: Untrained President/Chairman of Mess Committees (PMC/CMC) or Officers in Charge of Funds (OICs). Mitigation: OC Accts Flt provides briefing and ongoing guidance to all PMC/CMC and OICs. Potential Risk: Change of Contractor – Lack of information and staff training with process of changeover lacking fluidity and coherence. Mitigation: OC Accts Flt to 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. Mitigation: The Warrant Officers and Sergeants Mess has been conservative with its new Fin Plan for FY 21/22 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

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated Association
Trustee selection methods 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	Para 1.25	The Station Commander at Royal Air Force Cosford is appointed as ex-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 may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Trustees are offered informal training as part of their induction at HQ Air Cmd by Service Funds Policy personnel. They are given a brief explaining their roles and responsibilities and issued Charities Commission Booklet 3 – The essential Trustee. Trustees are also strongly advised to attend a Trustee Training Day which he has completed.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Trustee delegates the day to day management and control of the Warrant Officers’ and Sergeants Mess together with the authority fo disbursement of grants and loans to a management committee chaired by the Chairman of the Mess Committee (CMC) who is appointed by the Trustee. Members of 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 a General 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 10 working days of the meeting for his approval. As Trustee of all Service Funds at Royal Air Force Cosford, the Station Commander also has responsibility 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 Welfare Fund and a number of other sports/society/welfare fund termed `banked funds' which are excepted charities under Statutory Instrument 1056/65. The Trustee has continued a programme of work to identify procedures to mitigate risk and

		to minimise potential impact should risks materialise. A Service Funds Internal Audit Board is also convened at the start of each financial year to carry out a quarterly internal arithmetical and management audit of the charity.
Relationship with any related parties	Para 1.51	As Trustee of Service Funds at RAF Cosford the 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 and Control, Board Effectivness, 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 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 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 of the Charity and have implemented a Conflict of Interest policy, which every Committee Member must adhere too and sign upon taking up their respective roles.

Reference and Administrative details

Charity name	RAF Cosford Warrant Officers' and Sergeants Mess
Other name the charity uses	N/A
Registered charity number	1165243
Charity’s principal address	Warrant Officers' and Sergeants Mess RAF Cosford Albrighton, Wolverhampton West Midlands WV7 3EX

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
G BRYANT	Station Commander	22 Jul 20 – Present Day	Appointment of Station Commanders is controlled by the Royal Air Force (ACOS Manning)

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	*Original Signed*
	Gareth Bryant
	Managing Trustee
	24 May 2022
	24 May 2022

	RAF Cosford Warrant Officers' and Sergeants' Mess	RAF Cosford Warrant Officers' and Sergeants' Mess	RAF Cosford Warrant Officers' and Sergeants' Mess	Charity No	1165243
		Annual accounts for theperiod
	Period start date	01 Dec 2020	To	Period end date	30 Nov 2021

Section A		Statement of Financial Activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items (Note 7) S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Transfers between funds Other recognised gains/(losses): Gains and (losses) on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03			Total funds	Prior year funds £ F05
					£
					F04

		53,170	-	-	53,170	63,322
		55,368	-	-	55,368	51,279
		-	-	-	-	-
		2,135	-	-	2,135	2,108
		-	-	-	-	-
		-	-	-	-	-
		110,673	-	-	110,673	116,709


		-	-	-	-	-
		99,919	-	-	99,919	80,045
		-	-	-	-	-
		-	-	-	-	-
		99,919	-	-	99,919	80,045

		10,754	-	-	10,754	36,664

		10,328	-	-	10,328	3,591

		21,082	-	-	21,082	40,255

		-	-	-	-	-

		-	-	-	-	-


		46,600	-	-	46,600	-
		-	-	-	-	-
		67,682	-	-	67,682	40,255

					-
		153,177	-	20,885	174,062	133,807
		220,859	-	20,885	241,744	174,062

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section B			Balance Sheet	Balance Sheet	Balance Sheet
RAF Cosford Warrant Officers' and Sergeants' Mess at 30 Nov 2021 Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stock (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) Cash at bank and in hand (Note 20) *Total current liabilities* *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Designated funds Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	Guidanc e Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B09x B12 B12 B13 B14 B15 B16 B17 B18 B19d B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year	Total last year £ F05
					£
					F04
		-	-	-	-	-
		76,829	-	-	76,829	32,017
		-	-	-	-	-
		60,725	-	20,885	81,610	71,282
		137,554	-	20,885	158,439	103,299


		6,326	-	-	6,326	10,484
		9,577	-	-	9,577	6,992
		8,943	-	-	8,943	6,808
		85,625	-	-	85,625	63,624
		110,471	-	-	110,471	87,908

		27,166	-	-	27,166	17,145
		-	-	-	-	-

		27,166	-	-	27,166	17,145

		83,305	-	-	83,305	70,763

		220,859	-	20,885	241,744	174,062

		-	-	-	-	-
		-	-	-	-	-

		220,859	-	20,885	241,744	174,062


				20,885	20,885	20,885
			-		-	-
		-			-	-
		220,859			220,859	153,177
		-			-	-
		220,859	-	20,885	241,744	174,062

		Signature			Date of approval dd/mm/yyyy
		*Original Signed*			*24 May 2022*
		Grp Capt G Bryant

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section C Statement of Cash Flows

RAF Cosford Warrant Officers' and Sergeants' Mess Year to 30 Nov 2021

Net movement in fundsgenerated from operations		67,682
Depreciation in the year Disposal of Fixed Assets Revaluation of Fixed Assets Movement in Stocks/Inventories Movement in Debtors/Receivables Movement in Creditors/Payables	2,218 - (46,600) 4,158 (2,585) 10,021
Net movement in assets and liabilities		(32,788)

Net cashgenerated from operations		34,894
Investing Activities Investment in Fixed Assets Changes in Investments	(430) (12,463)
Total for Investing Activities		(12,893)
Financing Activities Repayment of Loans	-
Total for Financing Activities		-

Total movement in Cash at bank and in hand		22,001

Cash at bank and in hand B/fwd 01 Dec 2020		63,624

Cash at bank and in hand C/Fwd 30 Nov 2021		85,625

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section D

Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their

l accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
l and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

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; N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees N/A prepared the accounts and the reason why the charity is not regarded as a going concern.

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section D

Notes to the accounts

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
N/A
periods before those presented, 3.44 FRS 102 SORP.
----- End of picture text -----*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
----- End of picture text -----*

Please disclose:

----- Start of picture text -----
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or
N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
----- End of picture text -----

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section D

Notes to the accounts

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

----- Start of picture text -----
Yes ✓
-Tick as appropriate
No ✓
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
----- End of picture text -----*

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Section D

Notes to the accounts

Note 2

Accounting Policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING

PRACTICE

Please provide a description of the nature of each change in None accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated - - Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated -

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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Section D

Notes to the accounts

Section D	Notes to the accounts
Note 2	Accounting Policies
This standard list of accounting policies has been applied by the charity except for those identified, "No" or "N/a". Where a different or
	additional policy has been adopted then this is detailed in the box below.
2.1 INCOME
Recognition of income	These are included in the Statement of Financial Activities	Yes
	▪ the charity becomes entitled to the resources;
	▪ it is more likely than not that the trustees will receive the resources; and
	▪ the monetary value can be measured with sufficient reliability.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required	Yes
	or permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition	Yes
	criteria are met (5.10 to 5.12 FRS 102 SORP).
	In the case of performance related grants, income must only be recognised to the extent that	N/A
	the charity has provided the specified goods or services as entitlement to the grant only
	occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has been	N/A
	grant of probate, the executors have established that there are sufficient assets in the estate
	and any conditions attached to the legacy are either within the control of the charity or have
	been met.
Government grants	The charity has received government grants in the reporting period	No
Tax reclaims on donations and	Gift Aid receivable is included in 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 otherwise.
Contractual income and	This is only included in the SoFA once the charity 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 beneficiaries is deemed to be the	N/A
	fair value of those gifts at the time of their receipt and they are recognised on receipt. In the
	reporting period in which the stocks are distributed, they are recognised as an expense at the
	carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the	N/A
	expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from
	other trading activities’ with the corresponding 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 recognised as ‘Income from other trading activities’.
	Goods donated for on-going use by the charity are recognised as tangible fixed assets and	N/A
	included in the SoFA as incoming resources when receivable.

RAF Cosford Warrant Officers' and Sergeants' Mess Year Ending 30 Nov 2021

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cont...

Section C

Notes to the accounts

	Gifts in kind for use by the charity are included in the SoFA as income from donations when	N/A
	receivable
Donated services and	Donated services and facilities are included in the SOFA when received at the value of the gift	N/A
facilities	to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as income with	N/A
	an equivalent amount recognised 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 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 subscriptions received in the nature of a gift are recognised in Donations and	N/A
subscriptions	Legacies.
	Membership subscriptions which gives a member the right to buy services or other benefits	Yes
	are recognised as income earned from the provision of goods and services as income from
	charitable activities.
Settlement of insurance	Insurance claims are only included in the SoFA when the general income recognition criteria	N/A
claims	are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any	Yes
	gain or loss resulting from revaluing investments to market value at the end of the year.
2.2 EXPENDITURE & LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or constructive	Yes
	obligation committing the charity to pay out resources and the amount of the obligation can
	be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support. Governance	Yes
costs	costs comprise all costs involving public accountability of the charity and its compliance with
	regulation and good practice.
	Support costs include central functions and have been allocated to activity cost categories on	Yes
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of	N/A
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to	Yes
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.

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cont...

Section C Notes to the accounts

Redundancy cost	The charity made no redundancy payments during the reporting period.	Yes
Deferred income	No material item of deferred income has been included in the accounts	Yes
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts	N/A
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at	Yes
	the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph	Yes
	10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102
	SORP.
2.4 ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost above zero	Yes
by charity
	They are valued at cost.	No
	The depreciation rates and methods used are disclosed in note 14.	No
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical	No
	substance but are identifiable and are controlled by the charity through custody or legal
	rights. The amortisation rates and methods used are disclosed in note 15.
	They are valued at cost.	N/A
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,	No
	technological, geophysical or environmental qualities that are held and maintained principally
	for their contribution 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 investments are valued at	Yes
	initially at cost and subsequently at fair value (their market value) at the year end. The same
	treatment is applied to unlisted 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 of less than 1 year are treated as current asset investments
Stocks and work in progress	Stocks held for sale as part of non-charitable 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 realisable	Yes
	value based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	Yes
	contract.

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Section C

Notes to the accounts

cont...

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received

Yes

Current asset investments The charity has has investments which it holds for resale or pending 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 qualify as basic financial instruments N/A

Policies adopted additional to or different from those above

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Section D	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	Notes to the accounts	(continued)..	(continued)..	(continued)..	(continued)..
TOTAL INCOM Other: Other trading activities: Income from investments: Separate material item of income: Note 3 Donations and legacies: Charitable activities:	Analysis of income
	Analysis	Current Financial Year				Previous Financial Year
		Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds	Unrestricted funds £	Restricted income funds £	Endowment funds £	Prior year funds
					£				£
	Donations and gifts	-	-	-	-	-	-	-	-
	Gift Aid	-	-	-	-	-	-	-	-
	Legacies	-	-	-	-	-	-	-	-
	Generalgrantsprovided by government/other	-	-	-	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	53,170	-	-	53,170	63,322	-	-	63,322
	Donatedgoods,facilities and services	-	-	-	-	-	-	-	-
	Other donations and legacies	-	-	-	-	-	-	-	-
	Total	53,170	-	-	53,170	63,322	-	-	63,322

	Bar Income	26,966	-	-	26,966	29,598	-	-	29,598
	Function Income	25,797	-	-	25,797	18,917	-	-	18,917
	Maintenance Income	2,605	-	-	2,605	2,764	-	-	2,764
	Sundry Income	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	55,368	-	-	55,368	51,279	-	-	51,279

	Other trading activities	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Interest income	-	-	-	-	-	-	-	-
	Dividend income	2,135	-	-	2,135	2,108	-	-	2,108
	Rental and leasingincome	-	-	-	-	-	-	-	-
	Other investment income	-	-	-	-	-	-	-	-
	Total	2,135	-	-	2,135	2,108	-	-	2,108

		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-	-	-	-
	Other - Other Income	-	-	-	-	-	-	-	-
	Total E	-	-	-	-	-	-	-	-

		110,673	-	-	110,673	116,709	-	-	116,709

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Section D Notes to the accounts (continued)..	Section D Notes to the accounts (continued)..
Other information:
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section D Notes to the accounts	Section D Notes to the accounts	(continued)..	(continued)..
Government grant 1 Government grant 2 Government grant 3 Other Total Thisyear *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in* *income.* *Please give details of other forms* *of government assistance from* *which the charity has directly* *benefited.* Note 4 Analysis of receipts of government grants *N/A* Description
	Description	Thisyear	Lastyear
		£	£
	*N/A*	-	-
		-	-
		-	-
		-	-
	Total Thisyear	-	-
		Lastyear

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Section D Notes to the accounts (continued)..

This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear	This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear	This year Last year £ £ Seconded staff - - Use of property - - Other - - - - Note 5 Donated goods, facilities and services Lastyear Thisyear
	Thisyear	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any 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 of unpaid volunteers.

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Section D	Notes to the accounts	(cont)	(cont)	(cont)
TOTAL EXPEN Separate material item of expense Other Expenditure on charitable activities Note 6 Expenditure on raising funds:	Analysis of expenditure
	Analysis	Current Financial Year				Previous Financial Yea			r
		Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds	Unrestricted funds £	Restricted income funds £	Endowment funds £	Total funds
					£				£
	Incurred seekingdonations	-	-	-	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-	-	-	-
	Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
	Staging fundraising events	-	-	-	-	-	-	-	-
	Fudraising agents	-	-	-	-	-	-	-	-
	Operating charity shops	-	-	-	-	-	-	-	-
	Operating a trading company-non-charitable	-	-	-	-	-	-	-	-
	Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
	Start up costs incurred in generating new source of	-	-	-	-	-	-	-	-
	Database development costs	-	-	-	-	-	-	-	-
	Other trading activities	-	-	-		-	-	-
	Investment management costs:	-	-	-	-	-	-	-	-
	Portfolio management costs	-	-	-	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-	-	-	-
	Investment administration costs	-	-	-	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-	-	-	-
	Rent collection, property repairs, maintenance	-	-	-	-	-	-	-	-
		~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~	~~-~~
	Total expenditure on raising funds	-	-	-	-	-	-	-	-

	Administration	-	-	-	-	28	-	-	28
	Bar	24,006	-	-	24,006	29,466	-	-	29,466
	Cleaning	360	-	-	360	-	-	-	-
	Depreciation	2,218	-	-	2,218	2,689	-	-	2,689
	Functions	54,511	-	-	54,511	34,336	-	-	34,336
	Garden Maintenance	1,173	-	-	1,173	646	-	-	646
	Grants made	1,800	-	-	1,800	740	-	-	740
	Independent Examination	1,275	-	-	1,275	729	-	-	729
	Insurance	658	-	-	658	724	-	-	724
	Maintenance	1,257	-	-	1,257	2,187	-	-	2,187
	Newspapers	-	-	-	-	1,071	-	-	1,071
	PerformingRights	1,235	-	-	1,235	1,334	-	-	1,334
	Postage	11	-	-	11	-	-	-	-
	Presentations	2,071	-	-	2,071	751	-	-	751
	Refreshments	2,495	-	-	2,495	1,261	-	-	1,261
	TV Licences and Subscriptions	5,649	-	-	5,649	4,083	-	-	4,083
	Wi-Fi / Internet	1,200	-	-	1,200	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total expenditure on charitable activities	99,919	-	-	99,919	80,045	-	-	80,045

	Extraordinaryitems	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	Total separate material item of expense	-	-	-	-	-	-	-	-

	Fixed Assets Disposal	-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
		-	-	-	-	-	-	-	-
	DITURE Total other expenditure	-	-	-	-	-	-	-	-

		99,919	-	-	99,919	80,045	-	-	80,045

Other information:

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Section D Notes to the accounts (cont)

Analysis of expenditure on charitable activities

		This year	This year	This year		Last year	Last year	Last year
Activity or programme	Activity	Activities £	Grant £	Support £	Total this	Activities £	Grant £	Support £	*Total prior*
					£				£
*Activity 1*		-	-	-	-	-	-	-	-
*Activity 2*		-	-	-	-	-	-	-	-
*Activity 3*		-	-	-	-	-	-	-	-
*Activity 4*		-	-	-	-	-	-	-	-
*Activity 5*		-	-	-	-	-	-	-	-
*Other*		-	-	-	-	-	-	-	-
	Total	-	-	-	-	-	-	-	-

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section D Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	-	-

	-	-
-		-
	-	-

	-	-
Total extraordinary items	-	-

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Section D Notes to the accounts (cont)

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
Contractor Pay as You Dine	No	11,958	1,416	11,790	1,131	170	2
Subscriptions collected on behalf of other charities	Yes	7,182	9,792	7,309	9,708	587	714
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
	No	-	-	-	-	-	-
Total		19,140	11,208	19,099	10,839	757	716

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section D Notes to the accounts (cont)

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Furthering Objectives £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Costs have been apportioned on a basis designed to reflect the use of the resource.

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Section D Notes to the accounts (cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
	This year £	Last year £
Independent examiner’s fees	1,275	729
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	-	-

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Section D Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

	N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	True	True

		Number of employees
Band		Thisyear	Lastyear
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Fundraising Charitable Activities Governance Other Total Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity The parts of the charity in which the employees work 11.2 Average head count in the year
		Thisyear	Lastyear


		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	-	-
	Total	-	-

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Section D Notes to the accounts (cont)

11.3 Ex-gratia payments to employees and others (excluding trustees)

Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

No ex-gratia payments have been made

This year Last year This year Last year This year Last year

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

No Redundancies during the period

` This year Last year This year Last year This year Last year

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

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Section D Notes to the accounts (

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

This year Last year Amount of contributions recognised in the SOFA as an expense £0 £0 Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

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Section D Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
	£	£	£	£
Senior Citizens Christmas Party	350	-	-	350
Junior Ranks Christmas Party	350	-	-	350
Station Fireworks Party	350	-	-	350
Station Families Day	750	-	-	750
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
*Total*	1,800	-	-	1,800

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total Grants Paid* *Other unanalysed grants* *Total grants to institutions in reporting period*		-
		-
		-

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Section D Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	43,458	43,458
-	-	-	430	430
-	-	-	46,600	46,600
-	-	-	-	-
-	-	-	-	-
-	-	-	90,488	90,488

14.2 Depreciation and impairments

SL	SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-	-	11,441	11,441
-	-	-	-	-
-	-	-	2,218	2,218
-	-	-	-	-
-	-	-	-	-
-	-	-	13,659	13,659

-	-	-	32,017	32,017
-	-	-	76,829	76,829

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Section D Notes to the accounts (cont)

14.4 Impairment Please provide a description of the This year N/A events and circumstances that led to the recognition or reversal of an impairment loss. Last year N/A

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures This year Last year (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed N/A N/A assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the N/A N/A acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity N/A N/A has restricted title or that are pledged as security for liabilities.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section D Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL	SL	SL	Straight Line ("SL") or Reducing Balance ("RB")


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.3 Net book value

Nat book value at the beginning of the year - - - - Net book value at the end of the year - - - -

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

This year Last year

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

This year Last year

15.7 Other disclosures

This year Last year

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

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Section D Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the 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.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

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16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	Last year

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16.9 Five year summary of heritage assets transactions

	2021	2020	2019	2018	2017
	£	£	£	£	£
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
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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Section D Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Listed investments	Cash & cash equivalents	Investment properties	Social investments	Other	Total
71,282	-	-	-	-	71,282
	-	-	-	-	-
	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
10,328	-	-	-	-	10,328
81,610	-	-	-	-	81,610

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Investment properties Other investments Total Cash & cash equivalents Listed investments Social investments Grand total (Fair value at year end+Cost less impairment)
	Fair value at year end	Cost less impairment
	£	£
	81,610	-
	-	-
	-	-
	-	-
	-	-
	81,610	-
	81,610

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17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any 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 or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year	This year	Last year
	£		£
	8,943		6,808
	-		-
	-		-
	-		-
	-		-
	8,943		6,808

Thisyear		Lastyear

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17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

This year	Last year







Thisyear	Lastyear

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Section D Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	10,484	-	-	-
-	-	-	-	-
-	(4,158)	-	-	-
-	-	-	-	-
-	6,326	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	6,326	-	-	-
-	10,484	-	-	-

	This year		Last year
	£		£

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Section D Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	7,722	6,119
	1,855	434
	-	439
	9,577	6,992

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear	ithin oneyearue after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
27,166	17,145	-	-
-	-	-	-
-	-	-	-
27,166	17,145	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section D Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.2 Please provide:

This year Last year

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;

- an indication of the uncertainties about the amount or timing of those outflows; and

- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

This year Last year 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section D Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.	This year	Last year

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Section D Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

of their existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect £
Permanent Endowment (CL) to the RAF Central Fund: to return original working capital if unit ever closes.	20,885

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

probable
Description of item	Estimate of financial effect £

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

This year Last year Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

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Section D Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Cash Floats Other Cash at bank Total Short term cash investments (less than 3 months maturity date) Short term deposits	Thisyear	Lastyear
	£	£
	-	-
	-	-
	85,625	63,624
	-	-
	-	-
	85,625	63,624

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Section D Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

Note 25 Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Thisyear Lastyear

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Section D Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

*arose after the end of the reporting period.*
Please provide details of the nature of the event	Thisyear Lastyear

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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Section D Notes to the accounts

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	20,885	-	-	-	-	20,885
Unrestricted Funds	UR	General funds from dayto dayoperations	153,177	110,673	(99,919)	-	56,928	220,859
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			174,062	110,673	(99,919)	-	56,928	241,744

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Section D Notes to the accounts

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Contingent Liability	PE	Central Fundingfrom RAF Command	20,885	-	-	-	-	20,885
Unrestricted Funds	UR	General funds from dayto dayoperations	112,922	116,709	(80,045)	-	3,591	153,177
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/A	N/A	-	-	-	-	-	-
Total Funds			133,807	116,709	(80,045)	-	3,591	174,062

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Section D Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	*None*
Between endowment and restricted funds	*None*
Between endowment and unrestricted funds	*None*

27.4 Designated funds

Planned use Purpose of the designation Amount

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Section D Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	This year					Last year
	Remuneration	Pension contribution	Redundancy (including loss of office)/ ex gratia	Other	TOTAL	TOTAL
	£	£	£	£	£	£
					-	-
					-	-
					-	-
					-	-
*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.*
	N/A
	N/A

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		FALSE

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

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Section D Notes to the accounts (cont)

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*	*'true' in the box provided.*
There have been no related party transactions in the reporting period (True or False)						FALSE

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period	Total
			£	£	£	£	£
							-
							-
							-
							-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section D Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF COSFORD WARRANT OFFICERS’ & SERGEANTS’ MESS Trustee of On accounts for the year 30[TH] NOVEMBER 2021 Charity no 1165243 ended (if any) Set out on pages CC17A & TAR I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”). Responsibilities and As the charity's trustee, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent ~~The charity~~ ’ ~~s gross income exceeded £250,000 and I am qualified to~~ examiner's statement ~~undertake the examination by being a Fellow member of the Association of Charity Independent Examiners.~~

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination ~~(other than that disclosed below *)~~ which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Name: Relevant professional qualification(s) or body	Original signed	15.06.2022

	HOWARD NEIL SANDERSON

	FCIE

Oct 2018

IER

(if any):

Address: ACCOUNTANCY COMPLIANCE SOLUTIONS (UK) LIMITED 1 ENDCLIFFE AVENUE, SCUNTHORPE, NORTH LINCOLNSHIRE, DN17 2RB

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER