OFFICIAL CHARITY COMMISSION FOR ENGLAND AND WALES Trustses, Annual Rewt lor the wlod From 1 Jun 22 Perf¢xl start d•te. To 31 May 23 Perlod end date. Charlty name: T E LAWRENCE COMBINED OFFICERS. AND WOISNCOS, MESS Charity registration numbor: 1167389 Oblective¥ and A¢tlvltlos SORP Reference Para 1.17 Summary of the purFX)ses of the charity as set out in its goveming d(tument The re￿ provides information intended to help the user understand how Ihe Charity aims to lumil ifs legal purposes. the activities it undertakes and vthat rt has achieved. All charib.es musl proV￿e a summary ol.. • the purposes ol the Charity as set OLrt in its governing (￿UMent.. arKI . the main activilies undertaken in relation lo those puvposgs. SerV￿e Funds objects are ¢oncem8d wilh, Tr Pronyolion ofmililary EffKien¢y offthe Armed Fo￿$ oflhe Crown,. This object presents the Trustee with widg )wers. enablin9 them to provide charitable assistance to all elements ol the Royal Air Force CrMnmunty,' intemal subsidy ol Mess activities and grant-making are the Royal Air Force St Mawgan Combined ONicefs' and WOISergeants' Mess prin¢ipal means of delivering this charitable assistance. The Royal Aif Force St Mawgan Combined Offi¢ers' WOISergeants 'Me&8 has the ft)Ilov*ing three aim& 1. Encourage 'Espth de Corps'by enabling serwng Mess Members to mix together in both lomal dining siluations and informal srtial activities to keep service tradits.ons alive encourage the well-being of the Mess community. 2. Encouraging. supporting and facilrtating the development ol sport to raise standards and to romote the link to litness, teamwork OFFICIAL and pefsonal devewnent thrtKJgh sp)iting activity and OPFK>rtunib"es. 3. sUp[￿rtIng faLilthes and capital projects to enable the t)est p0￿ble provision for the Ro al Air Force Si Maw n ¢ommuni 'Esprit de Cops, has been encouraged by the provision ol subsidies to facilitate frequent social events. both within the Combined Oflicers. and WO/SNCOs' Mess and lor the vmler Slation Personnel. The grovth ol sporting activities has been achieved wa sports levigs paid by the Combined Mess Members thr¢)ugh a direct contribut￿￿ to the Station Sports Fund. Summary ol the main activities in relation to those purtK)ses lor the public benefit the activities. projects or services idenbli8d in th9 accoun Para 1.17 aTrJ 1.19 Statement C￿liMir￿ whether the trustees have had regard to the gumsar￿e issued by the charrty commissKJn on publ benefit Para 1.18 The Twustee has pahl due regard to the guidance issued by the Chanty Commission on publ￿ Benefil. with Air Command Service Funds providing guidan¢8 when required. The Combine(l Mess Fund g9nerates public benefit as it a&8ists in providing Royal Air Force personnel wth the tcrt)Is to transmit the Royal ￿'r Force operational output to defer￿e. lor the protect￿ ol the United Kingd￿n. SerV￿e Funds a￿ established for the benefil of SeNi¢e Personnel and the promolh)n ol milrtary efficiency. This ststement underpins the'Esprit de co￿s, and collaborative working vnthin the MOD. SeNice Funds encourage personnel to develop character and spirrt to fa¢8 challenges a&8ocialed witti military ser¥￿e. The Cofflbined Mess Fund derives a benefit to the public in helping to build motivated personnel wth high morale and a wllingness to seNe the Uniled ￿'Th9￿1. The above slatement has been agfeed by RAF Air Command HQ se￿￿e Funds staff and the Charity Commission. With assistance issued from Ai¥ Command staff. the trustee has paid due regard lo the guM1a￿ issued by the Charity Commission on public beneff￿1. Additional inlomiation Iwtionall You rnay chcw)se to inclLKle further statements W￿re relevant aix)th: OFFICIAL SORP Relerer Para 1.38 Policy on grant making The Commiltee meets monthly to decide requests lor a&sisiance in the fom) ol individual bvJ5. Appfoval is based on Ihe merits ol the case. These details are indthlgj in the Combined Mess Financial Plan. Policy on scKial investment including program relaled investment Pafa 1.38 The Pe￿nanent En(lowment Grant IPEGI. previoudy known as the Contingent Liability. was held in a high interest deposit account. The decision was fflade in the FY21-22 EGM to rè-centralise the funds and retum the PEG back to Central Funds, a task which was com leted in Feb 23. The Commsttee has vojunleers undertaking the various rdes within the Combined Mess Committee. The Entertainments Committee undertake athjitional voluntary work at the major functions to assist with theo niSat￿ of the event. NIA Contribution made by volunteers Para 1.38 Othei Achievements and Perfom)an¢e SORP Referer￿e Para 1.20 Summary of the fflain achievements ol Ihe charity. identifying the drfference the Charity's work has made lo the circumslances ol rts beneficiaries and any wKJer beneh.ts to swety. Throughoul the year the C¢)mmittee had the lunnIurKt￿rt with the )efatK)n of the Setvice Funds Internal Audit &)ar(I, provKle systems and pr￿edureS to manage the prir￿lple risks to the chari NIA A descriptv)n of the pnn(apal risks lacing the charity Other Structure. Govemarth th Management DesCript￿n of charitys trusts.. eof NIA fflin document Para 1.25 Constitution OFHCIAL How is the charty )nstituted? Para 1.25 unin0)r￿rat9O al￿￿ Trustee selectK)n melhclts including detsils ol any constitutional provisions e.g. election to post or name of any person or W entrt18d to appoint one or more trustee5 Para 1.25 The Statp)n Commander at Floyal Air Forcg St Mawgan is appointed as ex-otticio Truslee ol all servi￿ FLmts al Aoyal Air Force St Mawgan. App￿'ntrnent of Slation Comman(18rs is controlled by the Royal ￿r Force Career Management Directorate. currently based al Headquarters Air Command, Royal Ali Force Hi AdditK)nal infom)ation IcptK)n￿) You may choose to include further slatemenls vthere re￿ant abouL' Policies and procedures a(knpte(I lor the induction and training ol trl￿IeeS Para 1.51 The Trustee is given a full brief by OC Accts Fll on their re$￿SibilitieS as a Trustee. Relevant leaflets and informaknon by the CC provided. Tfustees are also offer&J informal Iraining as part of an irKlu¢tTron at Headquarters ￿'r Commarnl by Ser￿e Funds Poly. Truslees a recommended to attend a TrLStee Trainin Da The Truslee delegates the day to day management and control ol the Combined Me&8 Fund together with the authonty for Ihe disbursement ol grants arK1 loans to a managèment committee Chaired by the President of the Mess Committee IPMCI arKI the Chaimian of the Mèss Committee ICMCI who are appointed by Ihe Trustee. Members ol the Committee are appointed Irom each of the lunctional areas Of sections ol the unit. However, all managemenl de¢igons, acquisitions and expenditure are SLbbject to Ihe Trustee's approval by signature in the electronic minute book. The Charit￿S organisaiN)nal structure and any wider nelwork with which the charity works Para 1.51 The T E Lawr8rKe Mess Committee meels monthty to monitor the mnthty ar￿ year to dale Irwme and expendiiure against the Financial Plan. Extraordinary General Meetings IEGMI are held when required, which inclLths ratrfUtK￿ ol the Financial Plan lor the next FInar￿la1 Year. The Financial Plan is set in May at the EGM by the Financial Member, IOC SFASI and the Me5S c￿mIttee tor presentation and ratilicat￿n by the Mess members. An AGM is hehj lo present the Annual Audrted Balance Sheet lor the previous Financial Year. once those detaib bec¢Nne available, received from and ratified by an Independent Examiner. Minutes are laken at all meetings and circuLated lo reach the Truslee wilhin 10 wothng days ol the meeting for their approval. Relationship with an Related Pa￿e$ Other Para 1.51 NIA NIA OFFICIAL Aelerence and AdminislratNe details Chari name Other narne the cha . Re istered chari number Charity's principal address Re NIA NIA T E Lawren￿ Mess RAF St Mawgan Newquay Comwall TA8 4HP istered C T E LaW￿ce Mess Mames ol the charity trustees who manage Ihe charity Trustee name of1￿e lil any) Dates acted rf not lor whole year Name ol person lor body) entilled to appoint Iruslee lil an AppK)intment ol Station Commanders is controlled by the royal Air force Manning organisation at HQ Air Command. Appointment ol Station Commanders is controlled by the royal Air force Manning organisation at HQ Air Command. Wg Cdr M KIn[￿r RAF ST Mawgan stall￿ C(ynmander Left Post on- 01 Aug 23 WgCdrHR Simpson RAF ST Mawgan Appointe(l- 01 Aug 23 ate trustees- names cl Ihe threctors at the dale the r Director name NIA was rovgd Name of tnjstees holdiThJ tille to property beh)nging to the charrty Tnjstee name Dates acted rf not for w￿0 ear NIA Funds held as custodian trustees on behalf ol Description of the assets WA held in this ca aci Name and objects ol the charity on whose behaw the assets are held and how Ihis falls within the custodian chari Details of arrangements lor sale custody and $egregat￿n ol s￿h assets from the charty's own assels NIA NIA OFFICIAL Additional inf0m1ati￿ loplionall Names and addresses of aifvisers I(￿￿￿1 inlomiationl Type ol Name Address adviser NIA Name ol ¢hief executive or names of senior Staff members (Oplional inlomiationl NIA Exemptions Irom th'sch)sure Reason for no￿diS￿OSUre of ke I￿ne1 deiails NIA Othef OPtM)nal inlonnation NIA Declarations The trustees dgdare that they have approved the trLtstees' report above. Signed ￿ behatf ol the Chari￿s trustees SignattJr8lsl Original Signed Full namelsl Posith)n leg Secretary. Chair, elcl H SIMPSON TRUSTEE Date AUG 23 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the Managing**
**Trustee of**
**On accounts for the year**
**ended**
**Set out on pages**|RAF ST. MAWGAN TE LAWRENCE COMBINED MESS|RAF ST. MAWGAN TE LAWRENCE COMBINED MESS|RAF ST. MAWGAN TE LAWRENCE COMBINED MESS| |---|---|---|---| ||||| ||31stMay 2023|**Charity no**
**(if any)**|1167389| ||||| ||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 Managing Trustee, you are responsible for the preparation **basis of report** of the 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|08.12.2023| |---|---|---| |||| ||HOWARD NEIL SANDERSON|| |||| ||FCIE|| 1 **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** Charity Commission Direction 11 requires the Examiner to Identify items from **any items that the** the analytical review of the accounts that need to be followed up for further **examiner wishes to** explanation or evidence. **disclose** . As part of his work under Direction 11, the Examiner carried out a prima facie review of the Charity’s bar trading account. The Examiner identified that the bar’s gross profit percentage (“GPP”) attained appeared to be unduly low and was not as expected by the Charity’s Financial Plan 2023 or its monthly bar trading reconciliations. The Examiner sought further information and explanations from the Charity in respect of this matter and was provided with such further information and explanations, save this did not appear to fully explain the low GPP. 2 **Oct 2018** **IER** ||**RAF St. Mawgan**
**T.E. Lawrence Mess**|**RAF St. Mawgan**
**T.E. Lawrence Mess**|**RAF St. Mawgan**
**T.E. Lawrence Mess**|Charity No|**1167389**|| |---|---|---|---|---|---|---| |||Annual accounts for theperiod||||| ||Period start
date|**01 Jun 2022**|**To**|Period end
date|**31 May 2023**|| |||||||| |**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|| |||||||| |||36,351|-|-|**36,351**|33,761| |||62,672|-|-|**62,672**|59,818| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||**99,023**|**-**|**-**|**99,023**|**93,579**| |||||||| |||||||| |||-|-|-|**-**|-| |||101,108|-|-|**101,108**|100,551| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||**101,108**|**-**|**-**|**101,108**|**100,551**| |||||||| |||**(2,085)**|**-**|**-**|**(2,085)**|**(6,972)**| |||||||| |||-|-|-|**-**|**-**| |||||||| |||**(2,085)**|**-**|**-**|**(2,085)**|**(6,972)**| |||||||| |||-|-|(49,024)|**(49,024)**|-| |||||||| |||||-|**-**|-| |||||||| |||||||| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||**(2,085)**|**-**|**(49,024)**|**(51,109)**|**(6,972)**| |||||||| ||||||**-**|| |||116,806|-|49,024|**165,830**|172,802| |||**114,721**|**-**|**-**|**114,721**|**165,830**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 1 of 50 |**Section B**|||**Balance Sheet**|**Balance Sheet**|**Balance Sheet**|| |---|---|---|---|---|---|---| |**RAF St. Mawgan**
**T.E. Lawrence Mess**
**at 31 May 2023**
**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|| |||-|-|-|**-**|-| |||61,267|-|-|**61,267**|62,867| |||-|-|-|**-**|-| |||-|-|-|**-**|-| |||**61,267**|**-**|**-**|**61,267**|**62,867**| |||||||| |||||||| |||5,926|-|-|**5,926**|6,029| |||7,630|-|-|**7,630**|11,671| |||-|-|-|**-**|-| |||47,106|-|-|**47,106**|93,535| |||**60,662**|**-**|**-**|**60,662**|**111,235**| |||||||| |||7,208|-|-|**7,208**|8,272| |||-|-|-|**-**|-| |||||||| |||**7,208**|**-**|**-**|**7,208**|**8,272**| |||||||| |||**53,454**|**-**|**-**|**53,454**|**102,963**| |||||||| |||**114,721**|**-**|**-**|**114,721**|**165,830**| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||**114,721**|**-**|**-**|**114,721**|**165,830**| |||||||| |||||||| |||||-|**-**|49,024| ||||-||**-**|-| |||-|||**-**|-| |||114,721|||**114,721**|116,806| |||-|||**-**|-| |||**114,721**|**-**|**-**|**114,721**|**165,830**| |||||||| |||Signature|||Date of approval
dd/mm/yyyy|| |||**_Original Signed_**|||**_27 Nov 2023_**|| |||**Wg Cdr H Simpson**||||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 2 of 50 ## **Section C Statement of Cash Flows** ## **RAF St. Mawgan T.E. Lawrence Mess Year to 31 May 2023** |**Net movement in fundsgenerated from operations**||**(51,109)**| |---|---|---| |Depreciation in the year
Disposal of Fixed Assets
Revaluation of Fixed Assets
Movement in Stocks/Inventories
Movement in Debtors/Receivables
Movement in Creditors/Payables|1,600
-
-
103
4,041
(1,064)|| |**Net movement in assets and liabilities**||**4,680**| |||| |**Net cashgenerated from operations**||**(46,429)**| |**Investing Activities**
Investment in Fixed Assets
Changes in Investments|-
-|| |**Total for Investing Activities**||**0**| |**Financing Activities**
Repayment of Loans|-|| |**Total for Financing Activities**||**-**| |||| |**Total movement in Cash at bank and in hand**||**(46,429)**| |||| |**Cash at bank and in hand B/fwd**
**01 Jun 2022**||**93,535**| |||| |**Cash at bank and in hand C/Fwd**
**31 May 2023**||**47,106**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 3 of 50 ## **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 St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 4 of 50 ## **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 St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 5 of 50 ## **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 -----**
RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 6 of 50 ## **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 St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 7 of 50 ## **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 St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 8 of 50 _**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|**Yes**| |**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.|| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 9 of 50 _**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|**N/A**| ||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|**N/A**| ||contract.|| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 10 of 50 **Section C** **Notes to the accounts** _**cont...**_ **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Yes** 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 **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** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 11 of 50 |**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)..**| |---|---|---|---|---|---|---|---|---|---| |**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Note 3**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOM**
**Other:**|**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|2,500|-|-|**2,500**|-|-|-|**-**| ||Membership subscriptions and sponsorships which
are in substance donations|33,851|-|-|**33,851**|33,761|-|-|**33,761**| ||Donatedgoods,facilities and services|-|-|-|**-**|-|-|-|**-**| ||Other donations and legacies|-|-|-|**-**|-|-|-|**-**| ||**Total **|**36,351**|**-**|**-**|**36,351**|**33,761**|**-**|**-**|**33,761**| ||||||||||| ||Bar Income|29,474|-|-|**29,474**|30,337|-|-|**30,337**| ||Function Income|29,065|-|-|**29,065 **|25,177|-|-|**25,177**| ||Garage Income|1,550|-|-|**1,550 **|1,550|-|-|**1,550**| ||Visitor Income|2,583|-|-|**2,583**|2,754|-|-|**2,754**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total **|**62,672**|**-**|**-**|**62,672**|**59,818**|**-**|**-**|**59,818**| ||||||||||| ||Other tradingactivities
|-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**Total**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Interest income|-|-|-|**-**|-|-|-|**-**| ||Dividend income|-|-|-|**-**|-|-|-|**-**| ||Rental and leasingincome|-|-|-|**-**|-|-|-|**-**| ||Other investment income|-|-|-|**-**|-|-|-|**-**| ||**Total**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| |||-|-|-|**-**|-|-|-|**-**| ||**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 aprogramme related investment|-|-|-|**-**|-|-|-|**-**| ||Royalties from the exploitation of intellectual property
rights|-|-|-|**-**|-|-|-|**-**| ||Other - Other Income|-|-|-|**-**|-|-|-|**-**| ||**Total**
**E**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| |||**99,023**|**-**|**-**|**99,023**|**93,579**|**-**|**-**|**93,579**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 12 of 50 |**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)**|| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 13 of 50 |**Section D**
**Notes to the accounts**|**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**|| |||||| |||||| |||||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 14 of 50 **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.**||| |||| |||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 15 of 50 |**Section D**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**||||| |---|---|---|---|---|---|---|---|---|---| |**TOTAL EXPEN**
**Note 6**
**Expenditure on**
**raising funds:**
**Separate material**
**item of expense**
**Other**
**Expenditure on**
**charitable**
**activities**|**Analysis of expenditure**||||||||| ||**Analysis**|**Current Financial Year**||||**Previous Financial Year**|||| |||**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**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||AccountingServices|240|-|-|**240**|
216|-|-|**216**| ||Bad Debts Written Off|437|-|-|**437**|
-|-|-|**-**| ||Bar|26,535|-|-|**26,535**|
23,251|-|-|**23,251**| ||Depreciation|1,600|-|-|**1,600**|
1,762|-|-|**1,762**| ||Fines/Surcharges|-|-|-|**-**|
297||-|**297**| ||Functions|55,379|-|-|**55,379**|
53,765|-|-|**53,765**| ||Garden Maintenance|1,463|-|-|**1,463**|
640|-|-|**640**| ||Grants made|950|-|-|**950**|
2,950|-|-|**2,950**| ||Independent Examination|1,694|-|-|**1,694**|
1,540|-|-|**1,540**| ||Insurance|1,711|-|-|**1,711**|
1,992|-|-|**1,992**| ||Maintenance|4,229|-|-|**4,229**|
7,235|-|-|**7,235**| ||Newspapers|1,480|-|-|**1,480**|
3,156|-|-|**3,156**| ||PerformingRights|1,035|-|-|**1,035**|
1,271|-|-|**1,271**| ||Presentations|167|-|-|**167**|
350|-|-|**350**| ||Refreshments|4,029|-|-|**4,029**|
1,967|-|-|**1,967**| ||TV Licences and Subscriptions|159|-|-|**159**|
159|-|-|**159**| |||-|-|-|**-**|
-|-|-|**-**| |||-|-|-|**-**|
-|-|-|**-**| |||-|-|-|**-**|
-|-|-|**-**| |||-|-|-|**-**|
-|-|-|**-**| |||-|-|-|**-**|
-|-|-|**-**| |||-|-|-|**-**|
-|-|-|**-**| ||**Total expenditure on charitable activities**|**101,108**|**-**|**-**|**101,108**|**100,551**|**-**|**-**|**100,551**| ||||||||||| ||
Extraordinaryitems|-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| ||**Total separate material item of expense**|**-**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||||||| ||Fixed Assets Disposal|-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| |||-|-|-|**-**|**-**|**-**|**-**|**-**| ||**DITURE**
**Total other expenditure**|**-**|**-**|**-**|
**-**|**-**|**-**|**-**|
**-**| ||||||||||| |||**101,108**|**-**|**-**|**101,108**|**100,551**|**-**|**-**|**100,551**| **Other information:** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 16 of 50 ## **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)**||||||||||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 17 of 50 **Section D Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| ||Repayment of the Permanent Endowment to RAF
Command Central Funds|49,024|-| ||||| |||-|-| ||||| |||-|-| ||||| |||-|-| ||**Total extraordinary items**|**49,024**|**-**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 18 of 50 **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**| |||**£**|**£**|**£**|**£**|**£**|**£**| |Station Sports' Fund|**Yes**|1,533|1,565|1,533|3,068|-|-| |Pay As You Dine|**No**|3,773|6,283|3,761|6,598|170|158| ||**Yes**|-|-|-|-|-|-| ||**Yes**|-|-|-|-|-|-| ||**No**|-|-|-|-|-|-| |**Total**||**5,306**|**7,848**|**5,294**|**9,666**|**170**|**158**| _**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 disclose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 19 of 50 **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. RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 20 of 50 **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**|**1,694**|**1,540**| |**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**|**240**|**216**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 21 of 50 **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** |**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**
**Salaries and wages**|**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**
**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity**|||| |||**Thisyear**|**Lastyear**| ||||| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 22 of 50 **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.**_ |**The extent of redundancy funding at the**
**balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**_py_**
**_period._**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**|`
**_No Redundancies during the period_**|`
**_No Redundancies during the period_**|`
**_No Redundancies during the period_**| |---|---|---|---| ||||`| ||||| ||**This year**||| ||**Last year**||| ||||| ||**This year**
||| ||**Last year**||| ||||| ||**This year**||| ||**Last year**||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 23 of 50 **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** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 24 of 50 ## **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**| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |Station Charities|400|-|-|**400**| |Junior Ranks' Activities|550|-|-|**550**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| |**_Total_**|**950**|**-**|**-**|**950**| ## _**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.**_ _**No**_ |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_Total Grants Paid_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||**-**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 25 of 50 **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** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|67,535|**67,535**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**-**|**-**|**67,535**|**67,535**| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL|SL|SL|SL|Straight Line
("SL") or
Reducing
Balance ("RB")| |---|---|---|---|---|---| ||||||| ||||||| ||-|-|-|4,668|**4,668**| ||-|-|-|-|**-**| ||-|-|-|1,600|**1,600**| ||-|-|-|-|**-**| ||-|-|-|-|**-**| ||**-**|**-**|**-**|**6,268**|**6,268**| ||||||| ||**-**|**-**|**-**|**62,867**|**62,867**| ||**-**|**-**|**-**|**61,267**|**61,267**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 26 of 50 **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** |**_(iii) Details of the existence and_**
**_carrying amounts of property, plant_**
**_and equipment to which the charity_**
**_has restricted title or that are_**
**_pledged as security for liabilities._**
**_(ii) Please provide the amount of_**
**_contractual commitments for the_**
**_acquisition of tangible fixed assets._**
**_(i) Please state the amount of_**
**_borrowing costs, if any, capitalised_**
**_in the construction of tangible fixed_**
**_assets and the capitalisation rate_**
**_used._**|**This year**|**Last year**| |---|---|---| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| ||**_N/A_**|**_N/A_**| _* 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._ RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 27 of 50 **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** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| ||**-**|**-**|**-**|**-**| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year|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**_ RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 28 of 50 ## **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._ _** 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._ RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 29 of 50 **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** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 30 of 50 ## **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** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**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**| |---|---|---| |||| |||| |||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 31 of 50 **16.9 Five year summary of heritage assets transactions** ||**2023**|**2022**|**2021**|**2020**|**2019**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 32 of 50 **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**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
**-**
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Listed**
**investments**|**Cash & cash**
**equivalents**|
**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||-|-|-|-|-|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| |||||||| _**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**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Cash & cash equivalents**
**Listed investments**
**Other investments**
**Total**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||**-**|**-**|| ||**-**||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 33 of 50 ## **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.** **Analysis of current asset This year Last year investments £ £ Cash or cash equivalents** - - **Listed investments** - - **Investment properties** - - **Social investments** - - **Other investments** - - **Total - - 17.5 Guarantees This year Last year Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 34 of 50 ## **17.6 Concessionary loans** |**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**Amounts receivable after more than 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| |||||| |||||| |||||| |||||| ||**_Total_**|||| |||||| ||
**_Description_**||**This year £**|**Last year £**| |||||| |||||| |||||| ||**_Total_**|||| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||**Thisyear**||**Lastyear**|| ||
|||| |||||| |||||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 35 of 50 **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.** |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
6,029
- - -
**_Added in period_**
-
-
- - -
**_Expensed in period_**
-
(103)- - -
**_Impaired_**
- - - - -
**_Closing_**
**-**
**5,926**
**- - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
**- 5,926 - - -**
**_Total previous year_**
- 6,029 - - -
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|6,029|-|-|-| ||-|-|-|-|-| ||-|(103)|-|-|-| ||-|-|-|-|-| ||**-**|
**5,926**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||**-**|**5,926**|**-**|**-**|**-**| ||-|6,029|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 36 of 50 **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**
**£**| ||5,600|6,760| ||2,030|4,911| ||-|-| ||**7,630**|**11,671**| ## _**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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 37 of 50 **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** |**Amounts falling due w**
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||634|22|-|-| ||-|-|-|-| ||5,806|6,465|-|-| ||768|1,785|-|-| ||-|-|-|-| ||**7,208**|**8,272**|**-**|**-**| ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 38 of 50 **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** |**eriod**|| |---|---| |**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.** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 39 of 50 **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**| |---|---|---| |||| |||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 40 of 50 **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.** ## **This year** |**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.|
**0**| ||| ||| ||| ## **Last Year** |**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.|
**49,024**| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is 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:** |**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**|**This year**|**Last year**| |---|---|---| |||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 41 of 50 **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**| ||**£**|**£**| ||-|-| ||-|-| ||46,906|93,335| ||200|200| ||-|-| ||**47,106**|
**93,535**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 42 of 50 ## **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**|| |||| |||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 43 of 50 **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** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 44 of 50 **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|-|-|-|-|-|**-**| |Unrestricted Funds|UR|General funds from dayto dayoperations|165,830|99,023|(101,108)|-|(49,024)|**114,721**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| |**_Other funds_**|**N/A**|**N/A**|-|-|-|-|-|**-**| |**Total Funds**|||**165,830**|**99,023**|**(101,108)**|**-**|**(49,024)**|**114,721**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 45 of 50 **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** _**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|-|-|-|-|-|**-**| |Unrestricted Funds|UR|General funds from dayto dayoperations|172,802|93,579|(100,551)|-|-|**165,830**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| ||||-|-|-|-|-|**-**| |**_Other funds_**|**N/A**|**N/A**|-|-|-|-|-|**-**| |**Total Funds**|||**172,802**|**93,579**|**(100,551)**|**-**|**-**|**165,830**| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 46 of 50 ## **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** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 47 of 50 **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**|**Legal authority (eg**
**order, governing**
**document)**|**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**||| |||| RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 48 of 50 ## **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.**_ RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 49 of 50 **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.** RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023 Page 50 of 50