OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-06-30-accounts

Trustees’ Annual Report for the period

From 01 July 2021 Period start date To 30 Jun 2022 Period end date

Charity name: WOS' AND SGTS' MESS

Charity registration number: 1165300

Objectives and Activities

----- Start of picture text -----
SORP reference
Summary of the purposes Para 1.17 The promotion of efficiency of the
of the charity as set out Armed Forces of the Crown by the
in its governing provision and support of facilities and
document activities for the efficiency and well-
being of service personnel.
Summary of the main Para 1.17 and The Trustee has delegated the day to
1.19
activities in relation to day management of the WOs’ and
those purposes for the Sgts’ Mess Fund to a Mess Committee
public benefit, in who are elected members and
particular, the activities, represent the interests of their
projects or services members. Vacancies are filled by Mess
identified in the Committee ballot, and membership is
accounts. structured so as to provide a wide
representation of expertise to
represent the best interests of the
Fund. Names of candidates for election
are provided to the Mess Secretary,
who will maintain a list of those
candidates and bring them forward for
election as vacancies occur. The Mess
Committee convenes on a monthly
basis to discuss the administration of
the Fund and the minutes of Mess
Committee meetings promulgated
widely within five working days of a
committee meeting. Standing agenda
items are: · Actions from last meeting ·
Mess Treasurer’s Report · Mess
Manager’s Report · Entertainment
Member’s Report · IT Member’s Report
· Families Representative Report An
Annual General Meeting (AGM) of the
WOs’ and Sgts’ Mess is held once a
year. This meeting presents to Mess
Members the results of the last audit,
the draft social programme for the
following year, any relevant changes to
Mess routines and all financial changes
and expenditure planned for the
----- End of picture text -----

----- Start of picture text -----
SORP reference
following year.
Statement confirming Para 1.18 The Trustee is responsible for
whether the trustees maintaining proper accounting records
have had regard to the which disclose with reasonable
guidance issued by the accuracy at any time the financial
Charity Commission on position of the Charity and enables
public benefit them to ensure that the financial
statements comply with the Charities
Act 2011. The Trustee is also
responsible for safeguarding the assets
of the Charity and hence for taking
reasonable steps for the prevention
and detection of fraud and other
irregularities. The Trustee has had
regard to the Charity Commission’s
guidance on Public Benefit.
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about: SORP reference

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

----- Start of picture text -----
SORP reference
The WOs’ and Sgts’ Mess Fund is
managed to ensure that there are
adequate resources available for
Summary of the main expenditure on improvements to the
Para 1.20
achievements of the welfare and quality of life for serving
charity, identifying the members of the Armed Forces who are
difference the charity’s mess members, and the engenderment
work has made to the of ‘esprit de corps’. The past 12
circumstances of its months has seen the mess put on a full
beneficiaries and any social programme for the benefit of its
----- End of picture text -----

----- Start of picture text -----
wider benefits to society members, and returning to pre-
as a whole. pandemic levels. Subsidies the events
are provided mainly from: profit made
by the mess from the bar, mess
subscriptions paid by the beneficiaries
and other activities. These activities
have all served to improve morale and
enhance the general welfare of the
mess members, many of whom work in
particularly demanding environments.
The Fund has an excess for the period
of £16,097.62, compared with
£13,246.43 for the previous year. This
was due to the pandemic resulting in
minimal expenditure on events and
their associated costs and gives no
cause for concern. Creditors stand at
£55.34 with £3,355.42 tied up in mess
property and £24,452.47 invested with
St James Place Investments. Mess
debtors stand at £10,080.07 of which
the majority is the sum owed to the
mess by the contractor (£8981.07) and
gives no cause for concern.
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

----- Start of picture text -----
Achievements against Para 1.41
objectives set
Performance of
fundraising activities Para 1.41
against objectives set
Investment performance Para 1.41
against objectives
Other
----- End of picture text -----

Financial Review

----- Start of picture text -----
Review of the charity’s Para 1.21 The WOs’ and Sgts’ Mess income is
financial position at the generated from the following streams:
end of the period Subs and bar profit. Of these Mess
Subs is the main income generator.
The Fund Manager has already
----- End of picture text -----

----- Start of picture text -----
identified the excess of income over
expenditure and this will be reviewed
and addressed in the next financial
year.
The Fund is not in deficit.
Statement explaining the Para 1.22 Nil
policy for holding
reserves stating why they
are held
Amount of reserves held Para 1.22 Zero
Reasons for holding zero Para 1.22 The WOs’ and Sgts’ Mess fund has no
reserves reserves because of it has minimal role
as a grant making charity with few
operational or staff commitments.
Furthermore, the Fund has no
Contingent Liability to the Army
Central Fund. The Trustee is content to
set a Fund contingency at zero.
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a
going concern
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

----- Start of picture text -----
The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
----- End of picture text -----

Structure, Governance and Management

Description of charity’s trusts: Type of governing Para 1.25 Mess Rules and MOD Standard th document Constitution adopted on 7 Jan 2013.

----- Start of picture text -----
(trust deed, royal
charter)
How is the charity Para 1.25 Unincorporated association
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 The Commanding Officer of 14
methods including details Regiment Royal Artillery is appointed
of any constitutional ex-officio Trustee of all Service Funds
provisions e.g. election to at 14 Regiment RA. Appointment of
post or name of any the Commanding Officer is controlled
person or body entitled by APC Glasgow.
to appoint one or more
trustees
----- End of picture text -----

Additional information (optional)

----- Start of picture text -----
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s
organisational structure
and any wider network
with which the charity Para 1.51
works
Relationship with any
related parties Para 1.51
Other
----- End of picture text -----

Reference and Administrative details

----- Start of picture text -----
Charity name WOS’ AND SGTS’ MESS
Other name the charity uses N/A
Registered charity number 1165300
Charity’s principal address WOs’ & Sgts’ Mess
14 Regiment RA
Royal Artillery Barracks
Larkhill
Wiltshire
SP4 8QT
----- End of picture text -----

Names of the charity trustees who manage the charity

----- Start of picture text -----
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
----- End of picture text -----

Lt Col Paul Joyce Commanding Officer 14 Regiment RA, Royal Artillery 1 Barracks Larkhill Wiltshire SP4 8QT 2 3

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

None

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

None

Funds held as custodian trustees on behalf of others

Description of the assets None 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 N/A for 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

Lt Col Joyce was posted from 14 Regt in Sept 2022 and Lt Col Andrew McDermott assumed Managing Trustee position Sept 22 in accordance with the approved selection process.

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Original documentation signed. Full name(s) Andrew McDermott

Position (eg Charity Managing Trustee Secretary, Chair, etc)

Date 26 April 2023

WOISGTS MESS IUNE 22 Slatemelll of FiDancial_4ctiiities as at 30,061?0?? PaitoD+ Pagelofl Pilnted-. ?9.'071?0?? SGTs.IIESS RS.4 L.4RkHILL 14Re IL4 Lnrestricitd. De￿SLate￿GPF Fuds Re5￿CIed Fuads Total Funds Prei'ious Penod Tot31 Funds Funds ncoming ResouTces oluot3r)' lllco ciiiitte5 for Germnng Fut]ds 'eslment Jocoo On￿ Resources from ]wi"tsble Actiiities tbet Incom￿￿ Re50wces otal IDcoming Resources esouj'ces E￿ended c.ost of nei'aling Funds 'eStr￿n1 Nsanaotment Costs 0Sts of Gener2tiag Furds h3ntableActsiities i"etDallce Costs ants and Donatsolls thet Costs 5?2_00 15.357_86 85.15 2.148.41 441.82 15.357 80 85_15 22.354 06 3.li4 i4 ?? 354.06 58.ii8 83 18.557. 1? 7.605.i8 55_404.)9 41.4". 4.?1 4 404.79 0.00 90.8-. 8.40 •8.74?.93 6.40?_33 14.704_97 76?.77 4.819_81 o_oo o_oo 6.40? 33 14.704_97 4.935.30 1.851 ?0 730.00 ? 745.56 5.244.44 4.819_81 54.09100 4j_877.10 o_oo otal Resoui'ces Ex Dded et Itscomitig'outgoillg esoui"¢ès Bèfore Trallsfèrs rall%frs 34.943.-.8 44 8•7.10 0.00 80.-80.88 14 £06.40 6.4•0.43 10.091.01 13.946.43 intern31 tr3nsfers) et IDco￿L￿g resources befo oldill aills alld 10$5es olding Gains Losses a￿S on r￿aL￿all0￿ of dke hanty's fixed assets "nrealised Gaillthsts on I'estsneni assrts et Iloi"ettsetst ill Fullds econci]iAtioD of Funds otal fllDds brought f•n¥ard rom pi'esious I-eai. otal fuDds carried forn'ard 0.00 0.00 6.£0.43 0.0 10.091.6• 13.946.43 0.00 -9.0￿. -9.￿)0.00 .09-.0 -55.32 13.191.11 •.4"9.<- -19 .00 68.OJ4.04 4.488 43 0.0 ".3.••• 47 00.144.4- 14.104 -? 0.00 80.3?0.19

WOISGTS MESS IUNE 22 Paxton+ Balante Sheet- JuDe 10?? Potl of3 PriDled: ?9.'0-, ?0?? SGTS IIESS RS.4 L.4RhlILL 14 Regt of last 707.78 BI￿ . Capt31 33.459.47 B305 ST Ja]￿.5 P]xe 3.355.4? ?4.45).47 34.??0.25 Totsl FLTedAssets 27.9)7.89 39.617.Cg B050 Cwrent Bank.4ccLIu O.(Kl Bi￿ Swth.Debtor Cs)ntroI a'c O.¢XJ BIOI St￿. End of Tow Pre O.¢Y) B40? Nless li'rts 39.617.CKJ Total cwretttA￿ts 4).487.57 10.080.07 o. o.(K) 5?.567.64 73.837.34 Totsl.4ssds 80.37>.53 014.77 B7￿ &uthCrethtor Control a,'c O.¢J) B7iO Nof Used O.(Ki B7¥￿1 Noi Used 55.34 o. o.fy) (614.77) TO￿ Liabthtte5 (55.34) 73.)?? i7 TotslAs%ets MllllLS Liabijitses 1.3?0.19 T¢)tsl 4.588.>3 Total Restricted Fwds O C(J Total EJMkHment Fuxts O.CQ Total Dtaguted FuExts 68.634.04 Attu1￿ T & GPF 14.16j.7? o. o. 06.154.47 73.222.57 Totsj 80,320.19

WO/SGTS MESS JUNE 22

…...ORIGINAL SIGNED.... Date …............................................

3

WO/SGTS MESS JUNE 22

  1. List of Creditors

Analysis of Capital Property

----- Start of picture text -----
Fixtures, Motor Total
fittings & vehicles
equipment
£ £ £
Balance b/f £767.78 £0.00 £767.78
Purchases £2587.64 £0.00 £2587.64
Sales & W/Os £0.00 £0.00 £0.00
Depreciation £0.00 £0.00 £0.00
Balance c/f £767.78 £0.00 £3355.42
----- End of picture text -----

Total Value of Investments by Category

----- Start of picture text -----
Value £
Carrying value (market value) at beginning of year £33452.47
-
Add additions to investments at cost (investments purchased)
Less disposals at carrying value (investments sold) £9,000
-
Add/(deduct) net gain/(loss) on revaluation (gain/loss at end of
accounting period/audit)
Carrying value (market value) at end of year £24452.47
----- End of picture text -----

List of Debtors

----- Start of picture text -----
Debtor Date of Debt Amount
Co Dine Out advance Jun 22 £764.00
Sodexo Jun 22 £8,981.07
LIM steak night Jun 22 £500.00
Big badge adv returned in July Jun 22 -£165.00
(recorded in Jun in error)
Total £10,080.07
----- End of picture text -----

----- Start of picture text -----
Creditor Date of Credit Amount
Mess Bills in credit passed over June I&E £55.34
from Sodexo after 90 days
Total £55.34
----- End of picture text -----

Paid Employees - NIL

Governance Costs - NIL

Restricted/Endowment Funds

Give details of the movements of the individual funds summarised in the restricted and endowment column of the Statements of Financial Activities (SOFA).

4

WO/SGTS MESS JUNE 22

A brief explanation as to the nature and purpose of the charity’s Restricted Funds is to be provided.

----- Start of picture text -----
SUMMER BALL Control of all grants, income and expenditure for the Ball. Any excess
income is to be moved back into GPF at the end of the event. Excess
CHRISTMAS BALL expenditure will be voted by mess members and moved from GPF to
balance fund at zero.
CENTRAL MESS Control of grants, income and expenditure for the Central Mess Gala
GALA DINNER Dinner. The Mess is only hosting this event which must be self funding.
Any excess of income will be returned to the RAI post event. No excess of
expenditure is permitted without RAI agreement and funding.
RAA BLACKPOOL Contributions for Blackpool collected on Mess Bills.
1 [ST] / 24 BTY Control of all grants, income and expenditure for the Dinner. The Mess is
DINNER only hosting this event which must be self funding. Any excess of
income will be returned to the Bty Funds pro rata. No excess of
expenditure is permitted without the agreement and funding of 1 [st] & 24
Bty Fund Managers.
COMMAND & TAC Mess bill income for Cmd & Tac personnel for their events.
LIM Mess bill income from individual contributions for LIM events.
PRESENTATIONS Mess bill income from individual contributions for a presentation on
posting. If no presentation is required, a full refund of the individual
contributions will be given. The Presentation Member keeps a
spreadsheet of contributions and presentations which balances with
Paxton.
BIG BADGE CLUB Mess bill contributions from all WOs to fund Club events.
----- End of picture text -----

Heritage Assets - NIL

Additional comments:

Finance income across the fund has now returned to normal levels following the COVID restrictions being lifted.

Following a data cleanse, the refund from the band for the cancelled Xmas Ball, that took the Christmas fund into the red has now been addressed and R002 is now back in credit. This complies with the External Auditor direction.

Garden furniture has now been bought and paid for and added to the WOs & Sgt Mess property book as per SFA guidance.

The fund remains in a strong financial position and has continued to gain share with investments made through St. James Place. Subscriptions income is strong, and the fund will continue to be healthy.

5

WO/SGTS MESS JUNE 22

Date:

Signature ORIGINAL SIGNED Na CAPT W REID me Appointment: Fund Manager WO/SGT MESS

6

WO/SGTS MESS JUNE 22

Internal Auditor’s/Audit Board Report

  1. I/ ~~We~~ have examined the books of account and records from which the final accounts were prepared and have obtained all the information and explanations that were necessary for the purpose of my ~~/our i~~ nternal audit.

  2. *I/ ~~We~~ certify that end of period checks have been conducted in accordance with Service Funds Regulations.

  3. Subject to the observations given below I am/ ~~we~~ are satisfied that proper books of account have been kept and that the final accounts give a true and fair view of the results of transactions over the period and of the state of the Fund’s affairs as at the date of the balance sheet. Subject also to my ~~/our o~~ bservations *I am/we are satisfied that cash and bank balances and stocks on hand have been properly checked at prescribed intervals and that adequate insurance exists.

  4. *I/ ~~We h~~ ave stamped and signed the original books of account and the original records I/we have checked. All vouchers relating to this account period have been cancelled.

  5. *I/ ~~We h~~ ave made the following observations whilst carrying out the internal audit:

Bde SO2 disclosure from last year highlighted that:

All the charity’s operations are continuing as normal.

All investments held are with St James’ Place as part of a consolidated wealth fund and has been reviewed within the audit period. The reduction in value from £33,452.47 to £24,452.47 is in respect of investment withdrawal of £9000. Awaiting latest figures in respect of growth/loss and Paxton will be updated upon receipt.

Capital Property b/f remains the same as it has now reached its reasonable value therefore no depreciation applied.

100% Audit of daily transactions have been conducted by the Associate Auditor with a further 10% randomly audited by the RAO. Both The Managing Trustee as well as Fund Managers view monthly Fund reports/observations, where anomalies are identified and directions to rectify are provided.

There has been a considerable amount of Paxton and Fund housekeeping within this audit period.

The balance of debtors includes an advance returned in early July but entered in June in error. For this to be corrected in Paxton is not simple and it does not affect the balance of debtors going forward therefore no action has been taken to adjust this error at end of year.

Creditors are mess bills in credit at the end of 90 days which has been passed over on June I&E. The Treasurer has been advised that an effort needs to be made to trace these individuals and return the credit to them.

At year end, the Fund has an excess of expenditure over income in the amount of £2,479.57 as opposed to the previous year where there was an excess of income over expenditure in the amount of £10,195.19. This is as a result of expenditure on functions during COVID 20/21 only totalling £1680.00, which increased in FY 21/22 to £14,704.97. Part of this expenditure was the transfer from GPF to the Christmas Fund of £5590 to clear the historic loss on the ball caused by the cancellation due to COVID and identified by the External Examiner on last year’s report. The mess has also resumed normal social events which is reflected in the expenditure in G640 (Functions & Ents) this year.

There is no evidence as a property check for this period.

1

WO/SGTS MESS JUNE 22

Signature

Name MRS J HARVARD

Date:

Appointment IA/RAO 14 RA

14 REGIMENT RA – WARRANT OFFICERS’ & SERGEANTS’ MESS

Comd/SO2 SPS – Independent Examiner’s Report on the Accounts, and Comments

Disclosure Section (Only to be completed if the examiner needs to highlight material problems/discrepancies)

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

  1. The Trial Balance was not included in AF N1514s. Therefore, the B Codes in the Balance Sheet and G Codes in Income & Expenditure Report cannot be cross checked in the Trial Balance. Also, G049, G299, G399 and G799 codes cannot be confirmed that they have zero figures recorded.

  2. A complete Income & Expenditure report was not submitted with AF N1514s. Therefore, the Restricted Fund analysis figure cannot be checked against SOFA report.

  3. Debtors figure in Balance Sheet and in para 6 on the Notes to Accounts agree. However, Sales Account Balance List (Debtors list from PAXTON+) were not included in AF N1514s. Therefore, the unallocated amount cannot be verified against the para 6 of Notes to Account.

  4. 2 X Restricted Funds are inactive for the two consecutive audit period.

Comd/SO2 SPS Comments

  1. Specific comments from above observations:

a. The Unit is to submit the Trial Balance and the Debtors List printouts and complete Income & Expenditure Report from the PAXTON+ for the future submissions of AF N1514s.

b. It is observed that there are number of Restricted Funds which have been setup primarily for the purpose of collecting income to fund expenditure on one off events. Charity law states that money collected for a restricted purpose can only be spent on that purpose, Restricted Funds must therefore only be set up when necessary. When a Restricted Fund is created, its purpose and nature, together with its restrictions on income and expenditure are to be laid down in the rules/byelaws/charter etc of the fund. The unit should seek to utilise the Debtors/Creditors to create bespoke serials for the activities which have a definitive end date. Any grants received in advance should be held as a creditor until required.

c. The Internal Auditor has mentioned the liquidation of £9,000 worth the investment withdrawal. It has been recorded differently in PAXTON+ as the unrealised loss in investment G950.

As the investment reduced by £9,000, the current account (B650) should have been increased by the same amount. The Unit is to investigate, rectify the booking if needed and respond to HQSW by 1 Jan 2023 ref the withdrawal of £9,000.

2

WO/SGTS MESS JUNE 22

2. Overall comments:

a. I have reviewed the Fund’s income over the last three Audit Periods and its income has not exceeded £250,000 in any of these years. (FY 2019/20 - £64,678.41, FY 2020/21 - £28,752.93 and FY 2021/22 - £96,878.50)

c. I have referred to Fund Manager, Managing Trustee and Internal Auditor’s report for the compilation of this report.

d. I have examined to total worth of the Fund; £80,320.19 in SOFA Balance and in Balance Sheet.

e. During the unit’s annual assurance an appropriate level of sampling was conducted on all accounting records and subsidiary books.

f. The Final Accounts have revealed no unusual activities.

g. The Fund operates on the accrual basis using AF N1514 which conforms to SORP 2005.

h. The accounting policies are consistent in application and appropriate to the activities of the Charity.

i. There has been no event that has had an adverse impact on the worth of the charity subsequent to this Report. No Restricted Funds are Overspent.

charity

Independent Examiner’s Signature __ORIGINAL SIGNED _____

Name Maj E McMillan AGC(SPS) Date __ Appointment __SO2 SPS, HQSW

3