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← T.e. Lawrence Mess

2025-05-31-accounts

OFFICIAL |

CHARITY COMMISSION FOR ENGLAND AND WALES

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2,|
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Trustees’ Annual Report for the period

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From 1 Jun 24 Period start date. To 31 May25 Period end date.
-		 Period start date. To 31 May25 Period end date.
-
Charityname: T E LAWRENCE COMBINED OFFICERS’ANDWO/SNCOS’ MESS
Charity registration number: 1167389
Objectives and Activities
Reference
Summary of the
purposes of the
charity as set purposes, the activities it undertakes and what it has
out in its
governing Charities must provide
asummary of:
document.
¢ the purposes of the Charity as set out in its governing
document; and
* the main activities undertaken in relation to those
purposes.
Service Funds objects are concerned with, ‘The
Promotion ofMilitary Efficiency of theArmedForces ofthe
Crown’.
This object presents the Trustee with wide powers,
enabling them to provide charitable assistance to all
elements of the Royal Air Force community; internal
subsidy of Mess activities and grant-making are the Royal
Air Force StMawgan Combined Officers’ and
WO/Sergeants’ Mess principal means of delivering this
charitable assistance.
The Royal Air Force St Mawgan Combined Officers’ and
WO/Sergeants’ Mess has the following three aims:
1. Encourage ‘Espritde Corps’
by enabling serving Mess
Members to mix, in both formal dining situations and
informal social activities to keep Service traditions alive
and encourage the well-being of the Mess community.
2. Encouraging, supporting and facilitating the
development of sportto raise standards and to promote
the link to fitness, teamwork and personal development
throughsportingactivityandopportunities.

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OFFICIAL

3. Supporting facilities and capital projects to enable the 3. Supporting facilities and capital projects to enable the
best possible provision for the Royal Air Force StMawgan
community.
Summary ofthe
main activities in
relation to those		 [Para 1.17
}and 1.19
purposes forthe wider Station personnel.
public benefit
the activities,		 The growth of sporting activities has been achieved via
projects or
services		 sports levies paid by the Combined Mess members
through a direct contribution to the Station Sports Fund.
identified in the
accounts.
Statement
confirming
whether the		 Para 1.18 TheTrustee has paid due regard tothe guidance issued
by the Charity Commission on Public Benefit, with Air
Command Service Funds providing guidancewhen
trustees have required.
had regard to :
the guidance
issued by the
charity
commission on		 The Combined Messfund generates public benefit as it
assists in providing Royal Air Force personnel with the
tools to transmit the Royal Air Force operational output to
defence, for the protection of the United Kingdom. Service
public benefit. . Funds are established forthe benefit of Service Personnel
; . and the promotion of military efficiency. This statement
underpins the ‘Espritde Corps’and collaborative working
within the MOD. Service Funds encourage personnel to
develop character and spirit to face challenges associated
with military Service. The Combined Mess Fund derives a
benefit to the public in helping to build motivated
personnel with high morale anda willingness to serve the
United Kingdom.
The above statement has been agreed by RAF Air
Command HQ Service Funds staff and the Charity
Commission. With assistance issued from Air Command
- staff, the trustee has paid due regard to the guidance
issued by the Charity Commission on public benefit.
Additional information (optional)
You may choose to include further statements where relevant about:
[Reterence
Reference
Policyon grant		 Para1.38 TheCommitteemeets monthly todecide requests for
making.
assistance in theform of individual bids. Approval is
based on the merits of the case. These details are
.
included in the Combined Mess Financial Plan.
Policy on social
including known as the Contingent Liability, was held in a high
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OFFICIAL

program related
investment.		 interest deposit account. The decisionwas made in the
FY21-22EGM to re-centralise thefunds and return the
PEG back to Central Funds, a task which was completed
in Feb 23.
Contribution
made by		 Para 1.38 The TheCommittee hasvolunteers undertaking thevarious
roles within the Combined Mess committee. The
volunteers. Entertainments committee undertake additional voluntary
work atthe major functions to assist with the organisation
of the event.
a aae ae
Achievementsand Performance ,
;
SORP
Reference
- Summary ofthe
}main
achievements of		 Para1.20
the charity, personnel with a subsidies budgetof£23,300.
identifying the
difference the		 >
Specific events are extended to include guests, Junior		 .
charity’s work
has made to the		 Ranks (JRs) and members ofthe local community. These
initiatives would enable theJRs to gain an insight into the
circumstances
of its		 traditions and etiquette ofthe Mess which contribute
towards the promotion of morale and welfare of the JRs
beneficiaries
and any wider
benefits to
society.		 ; on the Station. Forguests and the local community, the
events would promote engagement within the Southwest
bringing local government personnel, other agencies and
individuals together tosupportthe Stations output and for
the formation ofgood relationships within the local area.
Donations were made during the Financial YeartotheJRs
Christmas party and Community Support events.
Aspecific contribution is made from the Mess members
towards the Station Sports Fund forthe operation of non-
core activities on the Station. In addition, a one-off
payment of £300 is made to the CO’s charity fund for the
benefit ofthe nominated charity for that financial year.
Additional information (optional)
You may choose to include further statements where relevant about:
.
Achievements
against		 Para 1.41 Objectives against the Financial Plan.were achieved.
objectives set.
fundraising .

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|activities against
bien
Investment|Para|1.41|1.41||N/A|,| |---|---|---|---|---|---| |performance|||||| |against|||||| |objectives.||||;|| |re|||||| |Financial Review|||||| |Review of the
charity’s
financial
position atthe
end of the|Para
;|1.21|||TheTE Lawrence Mess continues to be in a healthy
financial position. This is based on the information shown
in the Statements ofAccounts asadministered and
produced by the Contractor ESS. The previoustwoyears
had resulted in a slight overspend, this FY mainly due to|| |period.||||the cancellation ofone function resulted with the accounts
finishing the year with an underspend.|| |Statement
explaining the
policy for|Para|1.22
;
||||TheT E Lawrence Mess is a non-profit making charitable
organisation and as such there is no requirement to hold a
large reserve. However, an additional reserve is held to|| |holding reserves
stating why they||||protectthe furidfrom potential losses in subscriptions and
bar income.A reserve policy isformalised in line with|| |are held.||||SORP 2005.|| |reserves held.|||||| |ating
holding zero
reserves.||Para1.22|1.22|||N/A|| |materially in||||a|| |deficit.|||||| |Explanation of|Para|1.23|||TheService Funds Risk Register is utilised to highlight|| |any||||any concerns.|| |uncertainties|||||| |about the|||||| |charity|||||| |continuing as a|||||| |goingconcern.||||||

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

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OFFICIAL

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|The charity’s
principal|Para 1.47 | There are three principal sources of income to the Mess
which are bar income, subscription income and function|Para 1.47 | There are three principal sources of income to the Mess
which are bar income, subscription income and function| |---|---|---| |sources of funds||income.| |(including any||| |fundraising).||| |Investment|Para 1.46 | Reserves currently held in a deposit high interest account.|| |policy and||| |objectives||| |including any||| |social
investment||‘| |policy adopted.||| |Adescription of |Para 1.46
the principal||Contractorization ofthemessaccounts isthe main risk to
thecharity, and the Managing Trustee, with third party| |risks facing the||responsibility forthe administration of the mess accounts.| |charity.||The loss of Line Management control of the Mess Fund
Clerk and the lack of daily visibility of accounting| |||transactions presents the trustee with a heightened risk of| |||fraudulent practices to exist.| |||Tomanage this risk the Station utilises theService Funds
Risk Register designed to capture all identified risks tothe| |||Charity. Assessment of risks are monitored, and mitigation| |||action put in place to reduce the risks to a lowest
,| |||acceptable level.| |||In addition, OC SFAS, asthe Trustee’s delegated| |||representative on Service Funds, carries out management
checkson the Mess Fund Clerk along with additional
checks by the Bar Manager to further mitigate the risk of| |||poor accounting, fraud or theft.| |||The trustee is satisfied that the actions outlined above, in| |||conjunction with the operation of the Service Funds| |||Internal Audit Board, provide systems and procedures to| |||manage the principle risks tothe charity.| |ar|||

Structure, Governance and Management

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Description of N/A
charity’s trusts:
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OFFICIAL .
Type of
governing		 +} Para 1.25 Constitution
document
How isthe
charity		 Para 1.25 Unincorporated
constituted?
Trustee
selection		 Para 1.25 The Station Commander at Royal Air Force StMawgan is
appointed as ex-officio Trustee of all Service Funds at
methods Royal Air Force St Mawgan.
including details
of any Appointment of Station Commanders is controlled by the
constitutional
provisions, for		 Royal Air Force Career Management Directorate,
currently based at Headquarters AirCommand, Royal Air
example, Force High Wycombe.
election to post
or name of any
person or body
entitled to
appoint one or ,
moretrustees.

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

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||Policies and|Para 1.51 ||TheTrustee is given a full brief byOC Accts Fiton their||| |---|---|---|---|---|---| ||procedures
adopted for the
induction and|||responsibilities as a Trustee. Relevant leaflets and
information by theCC provided. Trustees are also offered
informal training as part of an induction at Headquarters Air||| ||training of||Command by Service Funds Policy. Trustees are||| ||trustees||recommended to attend a Trustee Training Day.||| |||The charity’s
organisational|Para1.51 |The|TheTrustee delegates theday-to-day managementand
control of the Combined Mess Fund togetherwith the||| ||structure and||authority forthe disbursement of grants and loans to a||| ||any wider||management committee chaired by the President of the||| ||network with||Mess Committee (PMC) and the Chairman of the Mess||;| ||which the||Committee (CMC)who are appointed by the Trustee.||| ||charity works||Members of the Committee are appointed from each of the||| ||||functional areas or sections of the unit. However, all||| ||||management decisions, acquisitions and expenditure are||| ||||subject to the Trustee’s approval by signature in the||| ||||electronic minute book.||| ||||The T E Lawrence Mess Committee meets monthly to||| ||||monitorthe monthly and year to date income and||| ||||expenditure against the Financial Plan.||| ||||Extraordinary General Meetings (EGM) are heldwhen||| ||||required, which includes ratification of the Financial Plan for||| ||||the next Financial Year. The Financial Plan is setin May at|||| ||||theEGM by the Financial Member, (OC SFAS)and the||| ||||Mess Committee for presentation and ratification by the||| ||||Messmembers.AnAnnualGeneralMeeting
(AGM)
isheld|||

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OFFICIAL

to present the Annual Audited Balance Sheet for the previous Financial Year, once those details become available, received from and ratified by an Independent ; toExaminer.reach theMinutesTrusteearewithin taken10atworkingall meetingsdays ofandthecirculatedmeeting : for their approval. Relationship Para1.51 | N/A . with any Related Parties POther NA Reference and Administrative details Charity name Registered Charity: T E Lawrence Mess Other name the charily uses Registered charity number Charity’s principal address T E Lawrence Mess RAF St Mawgan Newquay Cornwall . TR8 4HP . nH

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Names of the charity trustees who manage the charity

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Name of person
F (or body)
Trustee name Office (if any) - as acted if not for entitled to
y appoint trustee ,
, if an
Wg Cdr H Simpson RAF St Mawgan 01 Aug 23 Appointment of
Station Commander Station
Commanders is
controlled by the
Royal Air Force |
Manning ; :
organisation at
HQ Air
Command.
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Corporate trustees — names of the directors at the date the report was approved
[Directorname TT
LNA
a GQ
OO
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole
year
[NA
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7

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OFFICIAL

Funds held as custodian trustees on behalf of others Funds held as custodian trustees on behalf of others
Description of the assets. N/A
held in this capacity .
Name and objects of the N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Details of arrangementsfor N/A
safe custody and
segregation of such assets
from the charity’s own
assets ;

Additional information (optional)

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Names and addresses of advisers (Optional information)

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Type of
Name
Address
adviserWA

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

,

Other optional information

Declarations

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OFFICIAL

Declarations

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

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Signed on behalf of the charity’s trustees

je Full name(s)|H R SIMPSON Position (eg Secretary, |[TRUSTEE] Chair, etc)

Date) jUL 25

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |i}|CHARITY COMMISSION|RAF St. Mawgan|ae| |FOR|ENGLAND AND WALES|TE. Lawrence Mess|CharityNo|1167389|=| |Period|end|: ee,|:| |Period|[start]|Annual accounts for the period|()| |Section|A|Statement|of|Financial|Activities| |Recommended|categories by|o= ®|Unrestricted|iaealk.|ng|Endowment]|Total funds|Prior year| |activity|5 2|funds|Sanda|funds|funds| |£|£|£|£|£| |Incoming|resources|(Note|3)|FO1|FO2|F03|F04|FOS| |Income|and|endowments|from:| |Donations and legacies|sot|36351[|=|||[86,351]]|33,761| |Charitable|activities|$02|62,672 Pe|Te|62,672|59,818| |Total|so7||99,023]|=|||[99,023]|||93,579| |Resources|expended|(Note|6)|iaMeee|| |Expenditure|on:|eee| |Charitable|activities|$09|101,108]|-|||-|[101,108|100,551| |Total|si2{|1011087|||101,108 ||[100,551]| |Net income/(expenditure)|before|ay|(2,085)|(6,972)| |investment|gains/(losses)| |Net income/(expenditure)|S15 [Ban|2i085)e ayes)|oem|eee|2,085)|6,972| |Extraordinary|items|(Note|7)|sto[|-|||-|||(49,024)|(49,024),|= -||| |-|Transfers|between funds|elae| |Other recognised|gains/(losses):|eo.| |Gains|and|(losses)|on|revaluation|of fixed|assets|for the|sis| |charity's|own|use| |Net movement in funds|s20| (2,085)||-|~—«|—((49,024)|(51,109)|(6,972)| |Total funds brought forward|sa||116806|[|-|||49,024|165,830|172,802| |Total funds|carried forward|s22||114,721|||= -|||=|=||114,721|165,830|

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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page1 of 50

Section B Balance Sheet
nellesMawgal
.E.
Lawrence Mess
at31 May2023		 =8
23
50		 unrestricted Restricted
Engowment
Totalthis		 Total last
funds
income
finds
aor
ear
funds
.
y
£
£
£
£		 £
Fixed assets
Intangibleassets
(Note 15)
Tangible assets
(Note 14)
Heritage assets
(Note 16)
Investments
(Note 17)
Totalfixedassets
Currentassets
Stock
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash atbank and in hand (Note 24)		 per
B02
aee
pe
805
B06
B07
ps
B09		 FO1
F02
FO3
FO04
FO5
[ -
-		 -
Totalcurrentassets 810 CS
I
Roe
Creditors: amounts falling duewithin,
one year
(Note 20)
Cashatbankandinhand (Note20)
sm		 [ 7,208
7,208
-
- [
Totalcurrentliabilities
Netcurrentassets/(liabilities)		 812
®12		 (Le
ee
ee)
7,208
8,272
li ata
[__53,454[ ——-
se-_		 _ 53,454
Totalassetslesscurrentliabilities 813 Pal
eeLe
ee
Pe
cc
ee		 165,830
Creditors: amounts falling due after at
one year
(Note 20)
Provisions forliabilities		 af -
-l
-_
Ey
Totalnetassets orliabilities
Fundsofthe Charity
Endowmentfunds (Note 27)
Restricted incomefunds(Note27)		 ae
B17
B18		 addateee
Unrestricted funds B19 114,721
114,721		 116,806
Totalfunds 321 114721
Signed by one ortwo trustees on behalf of all
hy
.
(nwe en
A
27 Nov		 L025
WgCdrHSimpson

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

(

|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Net movement|in|funds|generated|from|operations|(51,109| |Depreciation|in|the|year|1,600| |Disposal|of|Fixed|Assets|-| |Revaluation|of|Fixed|Assets|-| |Movement|in|Stocks/Inventories|103| |Movement|in|Debtors/Receivables|4,041| |Movement|in|Creditors/Payables|(1,064)| |Net|movement|in|assets|and|liabilities|4,680| |Net cash|generated|from|operations|46,429| |Investing|Activities| |Investment|in|Fixed|Assets|-| |Changes|in|Investments|-| |Total|for Investing|Activities|eeeaOn || |Financing|Activities| |Repayment|of|Loans|-| |Total|for Financing|Activities|ie|ee| |Total|movement|in|Cash|at|bank|and|in|hand|46,429| |Cash|at bank and|in|hand|B/fwd|01Jun2022.||93,535—||| |Cash|at bank|and|in|hand|C/Fwd|31|May 2023|47,106|

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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 3 of 50

q

The charity constitutes a public benefit entity as defined by FRS 102.* €_ * -Tick as appropriate

la Section D Note 1 Basis of preparation

Notes to the accounts

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:

® and with the Charities Act 2011.

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Y
es
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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 thatthe charity is a N/A
going concern;
Disclosure ofany 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
prepared the accounts and the reasonwhy		 N/A
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

e 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 { }.

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* -Tick as appropriate
Please disclose:
(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
periods before those presented, 3.44 FRS 102 SORP. N/A
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102
Yes" * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No | [[|]]
Please disclose:
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
€' | | (iii) |more wherefuture practicable, periods. the effect of the change in one or
N/A
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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes" * -Tick as appropriate -Tick as appropriate as appropriate appropriate
No | [[|]]
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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 5 of 50

6 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).

Please disclose: (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 4 earliest prior period presented in the accounts. N/A

fo

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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 6 of 50

ga

Notes to the accounts

f .

Section D

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 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 ae |

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

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|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to|the|accounts| |pan| |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;| |*|itis|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).| |(|.|theIn|thecharitycase|ofhas performanceprovided|therelatedspecifiedgrants,goodsincomeor|servicesmust|onlyasbeentitlementrecognised|toto thethe|extentgrant|onlythat|N/A| |~|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| |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.|

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RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 8 of 50

gfe Section C Notes to the accounts

cont...

Gifts in kind for use by the charity are included in the SoFA as income from donations when N/A
receivable
Donated servicesand Donated services and facilities are included in the SOFAwhen received at the value ofthe gift N/A
facilities tothe charityprovided thevalue ofthe gift can bemeasured reliably.
Donated services and facilities that are consumed immediately are recognised as income with N/A
an equivalent amount recognised as an expense underthe appropriate heading in theSOFA.
Support costs The charity hasincurred expenditure on support costs. Yes
Volunteerhelp The value of any voluntary help received is not included in the accounts but is described in N/A
the trustees’ annual report.
Incomefrom interest, This is included in the accounts when receipt is probable and the amount receivable can be Yes
royalties and dividends measured reliably
f
*.		 Income frommembership
subscriptions		 Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.		 Yes
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 SoFAwhen the general income recognition criteria N/A
claims are met (5.10to 5.12 FRS 102 SORP) and are included asan item ofotherincome in the SoFA.
Investment gainsand losses This includes any realised or unrealised gains or losses on the sale of investments and any Yes
gain or loss resultingfrom revaluing investments to marketvalue atthe end ofthe 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
oo
oe		 obligation committingthe charityto payout resourcesand theamountofthe obligation can
bemeasured with reasonable certainty.
Governance andsupport Support costs have been allocated between governance costs and other support. Governance Yes
costs costs comprise all costs involving public accountability ofthe charity and its compliance with
regulation andgood 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 bythe time spent and other costs bytheir usage.
Grantswith 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 ofthe 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
performanceconditions realistically avoid the commitment, a
liability for the
full funding obligation must be
recognised.

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ocction C Notes to the accounts éBae x

:

ocction C Notes to the accounts cont...
Bae
éBaex
Redundancy cost The charity made no redundancy payments duringthe reporting period. Yes
Deferred income No material item of deferred income has been included in the accounts Yes
Creditors The charity hascreditors which aremeasured at settlementamounts lessanytrade discounts N/A
Provisionsfor liabilities A liability is measured on recognition at its historical costand then subsequently measured at Yes
the best estimate ofthe amount required to settlethe obligation atthe reporting date
Basicfinancial 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 assetsforuse These are capitalised ifthey can be used formorethan one year, and costabove zero Yes
° bycharity
They are valued at cost. No
The depreciation rates and methods used are disclosed in note 14. No
Intangible fixedassets 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 arevalued at cost. N/A
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, No
technological, geophysical orenvironmental qualities that are held and maintained principally
for their contribution to knowledge and culture. The depreciation rates and methods used as
on disclosed in note 16.
They arevalued at cost. N/A
Investments Fixed asset investments in quoted shares, traded bonds and similar investments arevalued 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 andwork 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 ofstock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the N/A
contract.

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Section C

Notes to the accounts

cont...

cr

----- Start of picture text -----
||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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|

----- End of picture text -----

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Page 11 of 50

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |he|33|Analysis|of income| |Unrestricted]|Restricted||Endowment}|Total funds||Unrestricted||Restricted||Endowment]|Prior year| |funds|incomefunds|funds|:|:|:|funds|incomefunds|funds|funds| |Analysis| |Donations|[Donationsandgifts|—CiYS| |andlegacies:|GiftAidET| |legacies|| |[General grants provided|by governmentiother|||2.500/|[soot| |Seoin|substance|donations|'|‘|,| |[Donatedare|goods, facilitiesand|services|||TPOO| |[Otherandlegacies——SSCSC~CSC‘C‘“ donations|Totall36351[|YT SCT SY}|CT TCT| |= [|||36,351[|33,761]|||||83,761| |ee|esBer| |Charitableactivities:|[Barincome ——“C~‘“‘“‘;;rSCAAT|ara|30,337]|T8037| |[Function Income|CSC]|||||0,065]|25,477]|||285,17| |[GarageIncome|||Oass0f1s50f|||1,550| |Visitorincome|ss|C—C~‘“—*~sSC‘ia S||az]|754]|T2754| |GO)OE| |aGS|OS|CE)| |GSSGc)|ed| |QSa|Ge)| |Totall|eS|OE Ged|eee| |62,672;|||=||62672|sogis]|||||59,818)| |Other trading [Othertrading activitesTPEe|esee| |activities; [ef| |a|OS|G2|(eC| |GOTotal]eeOe)|es| |ee|esee| |Income from [interestincome| |investments:|[DividendincomeTf| |[Rentalandleasingincome||| |[Otherinvestmentincome|Total]Te| |a|ee| |Separate|[ef| |materialitem[>| |ofincome: [oe| |PO| |Other:|[Conversion ofendowment funds|intoincome|TT|TP| |icharity's|own|use| |[Gain on disposal|ofa programme rlatedinvestment|||-||||-{—-{|||-||—-{||| |arights|A| |lother-OthertncomeSSSCSC—~—CSsSSSSC| |Total||| |||eerr| |TOTAL INCOME|[99023]|=]|J|99,023T|93579]|||93,579)|

----- End of picture text -----

iad

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Page 12 of 50

(continued)..

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Section|D|Notes|to the|accounts| |€|¢ 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)|

----- End of picture text -----

MK

&

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Section D

Notes to the accounts

(continued)..

&

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Note|4|Analysis|of|receipts|of government|grants| |[|This year|||[Lastyear_|]| |Government grant|1|a|7| |Government grant 2|eee|eee| |Government grant 3|Ceeee|eee| |Other|aeTotal|eeee|e|eee| |This year|Last year| |unfulfilled conditions and other|i}|@..=§.| |Ce|eR|——s——«C..—COi<aCO.irisOisCOCisCCiCCCC| |that have been recognised|in|....... .£}8§»|—CCC||= —|hee| |Please give detais|of other forms|[=| |which|the charity has|directly|...£§|...|=§=§...§=§=@—@=—=—hmhmhe|

----- End of picture text -----

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Page 14 of 50

Section D

Notes to the accounts

(continued)..

\

Note 5

Donated goods, facilities and services

This year Last year
£ £
Secondedstaff
Useofproperty
Other		 rs eee
as
eee
es
eee
[SS~C‘STNsyear CT SCiastyear
Please provide details ofthe
accounting policyforthe recognition
and valuation ofdonated goods,
facilities and services.
Please provide details ofany
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of otherforms of
other donated goods and services not
recognised in the accounts, eg
contributionofunpaidvolunteers.

come

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

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7

Note 6
Analysis ofexpenditure
Unrestricted
<-. Expenditureon [incurredseekingdonations
, [Fines/Surcharges
PT
7
297]
[Functions
CTC
TGTT
85379[537e5[
Sau Other
[Fixed AssetsDisposal
PCOS
ss
0
POO
a
esGedON
(000
OS
Totalotherexpenditure

Other information:

\

RAF St. Mawgan T.€. Lawrence Mess Year Ending 31 May 2023

Page 16 of 50

€

Section D Notes to the accounts

(cont)

Analysis of expenditure on charitable activities

Activityor
Activity
Activities
Grant
Support
Totalthis
Grant
Totalprior
programme
£
£
£
£
£
£
mew?[ee
mews
[
Prioryearexpenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amountand any prioryear
amounts}

<

L

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Section D

Notes to the accounts

(cont)

gue

Note 7 Extraordinary items

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

----- Start of picture text -----
|||||| |---|---|---|---|---| |This|year|Last year| |Description|£|£| |Extraordinary|item|1| |Repayment of the|Permanent|Endowment|to RAF|49.024| |Command|Central|Funds|,| |—|oe| |ov Lo.| |—|[Lr| |Total extraordinary items|49.024|Le|

----- End of picture text -----

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oection D

Notes to the accounts

(cont)

fee

. 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: Ifa 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 paid out
Balance
held at period end
Description/name of party
Station Sports'Fund		 Related
party(Yes
orNoc)		 Thisyear
Lastyear
[		 £
pm

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.

Balance held at period end Deseripfioninameiotion/ off party eeee ee Total=]|

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

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Section D

Notes to the accounts

(cont)

“

Note 9 Support Costs

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

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |7|Furthering|_|-| |Support cost|Raising funds|Objectives|Activity 2|Activity 3|Grand|total|allocation| |£|£|£|£|£|method| |omefe| |Please provide details of|the accounting policy|nosiseve peer apportioned on a basis designed to| |adopted for the apportionment of costs between|retiect|the|use|oF|tne|resource.| |activities|and any estimation|techniques|used|to| |calculate|their apportionment.|

----- End of picture text -----

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Section D

Notes to the accounts

(cont)

fae

“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 statutorythe amount paid for any statutoryamount paid for any statutorypaid for any statutoryfor any statutoryany statutorystatutory external scrutiny ofscrutiny ofof
accounts and other services provided by your independentother services provided by your independentservices provided by your independentprovided by your independentby your independentyour independentindependent examiner.
If nothingnothing
was paid pleasepaid pleaseplease enter '0' inin the appropriate box(es).
This year Lastyear
£ £
Independentexaminer'sfees
Assuranceservices otherthanauditorindependent examination		 a
i.)
Pe]
Otherfees (forexample: financial advice, consultancy, accountancy services) paid
totheindependentexaminer

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oection D

Notes to the accounts

(cont)

fue

~~ Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

----- Start of picture text -----
This year Last year
£ £
Salaries and wages wages ee
Pension costs (defined contribution scheme) ee
Other employee benefits ee
Total staffcosts|Te
Please provide details of expenditure on expenditure on on staff working working for the the N/A
----- End of picture text -----

Salaries and wages wages

Please provide details of expenditure on expenditure on on staff working working for the the charity whose contracts are with and are paid by a related party

_~ 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 True

----- Start of picture text -----
Number of employees
----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |£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|

----- End of picture text -----

Please provide the total amount paid to key management - personnel (includes trustees and senior management) for their (services to the charity

----- Start of picture text -----
. This year Last year
The parts of the charityin whichthe [Fundraising | |
employees work Charitable Activities ee ee
Governance ||
rota
----- End of picture text -----

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Section D

Notes to the accounts

(cont)

gue

6

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

----- Start of picture text -----
Please complete if an ex-gratia No ex-gratia payments have been made
payment is made.
payment Woe |
~ Please state the amount ofthe payment| —_— oe a : :| : a - : —
11.4 Redundancy payments
Please complete if any redundancy or
termination payment is made in the No Redundancies during the period
period.
Total amount of payment
The nature of the payment (cash, asset
etc.) This year
6
Last year
The extent of redundancy funding at the
balance sheet date This year
ee ee
Please state the accounting policy for
any redundancy or termination This year
payments es ee
----- End of picture text -----

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Page 23 of 50

(

~

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.

Amount of contributions recognised in

the SOFA as an expense £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

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Section D

(cont)

oe

Notes to the accounts

“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)

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Grants|to|Grants|to| |Analysis|institutions|individuals|Support costs|Total| |Total|Peco| |Please|enter|“Nil”|if the the|charity does does|not identify and/or allocate support identify and/or allocate support and/or allocate support allocate support 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| |Names of institution|Purpose|Total amount of| |grants|paid|£| |Total grants to institutions in reporting period fF| |Other unanalysed grantsPo| |Total Grants PaidPe|

----- End of picture text -----

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

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Section D

Notes to the accounts

(cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Freehold|land &|Other|land|&|| Plant,|machinery||Fixtures,|fittings|Total| |buildings|buildings|and|motor|and|equipment| |vehicles| |£|£|£|£|£| |At the|beginning|of|67,535|67,535| |the|year| |14.2|Depreciation|and|impairments| |**Basis|SL|SL|SL|SL|Straight|Line| |("SL")|or| |Reducing| |Balance|("RB")| |“RaelTCE| |year| |14.3|Net|book|value| |Net|book value|at the|62,867|62,867| |beginning|of the|year| |Net book value|at the|61,267|61,267| |end|of the|year|

----- End of picture text -----

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----- Start of picture text -----
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:
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
(i) Please state the amount of
borrowing costs, if any, capitalised
C _ inthe construction of tangible fixed N/A N/A
“<< assets and the capitalisation rate
used.
(ii) Please provide the amount of
contractual commitments for the N/A N/A
acquisition of tangible fixed assets.
(iii) Details of the existence and
carrying amounts of property, plant
and equipment to which the charity N/A N/A
has restricted title or that are
pledged as security for liabilities.
----- End of picture text -----

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

----- Start of picture text -----
.
----- End of picture text -----

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

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Section D

(cont)

io : Note 15 Intangible assets

rc 7

Notes to the accounts

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

----- Start of picture text -----
Research & | Patents and Other Total
development | trademarks
£ £ £ £
At beginning of [the][ year] Po
Additions en
Disposals PO
Atend of the year ee ee
15.2 Amortisation and impairments
Basis SL SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
Rate] |
15.3 Net book value
Nat book value at the beginning of the
year
----- End of picture text -----**

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

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

15.6 Revaluation

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

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

15.7 Other disclosures

(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 Ses 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.

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

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Page 29 of 50

mee

sectionD

Notes to the accounts

----- Start of picture text -----
(cont)
----- End of picture text -----

* Note 16 Heritage assets

Please complete this note if the charity has heritage assets 16.1 Genera! disclosures for ail charities holding heritage assets

(i)
Explain the natureand scale of
heritage assets held.
(ii)
Explain the policy forthe
acquisition, preservation,
managementand disposal of heritage
assets.

16.2 Cost or valuation

Xe,

16.2 Cost or valuationvaluation
Heritage asset Heritage Heritage asset Heritage asset
1
2
3
4
£
£
£
£		 £
16.3 Depreciation and impairments
“Basis Straight Line
("SL") or
Reducing
Balance
i
Atbeginning oftheyear
Disposals		 es
ee		 eeDe
ee
16.4 Net book value :
Nat bookvalue at the beginning ofthe
year

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Page 30 of 50

16.5 Impairment

----- Start of picture text -----
;
----- End of picture text -----

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 methods applied and significant assumptions eee any significant limitations on the valuation

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

||||||Atvaluation |At cost Group|Atvaluation |At cost Group|Total| |---|---|---|---|---|---|---|---| ||||||GroupA|B|| ||||||£|£|£| |Carrying|amount|atthe|beginning|ofthe|||| |period||||||||

&

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

(i)
Explain the reason why heritage
assets have notbeen 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 avaluation of
heritageassets.

S

7

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os

16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
|||||| |---|---|---|---|---| |a| |Group A|es| |Group|B|es|es|es| |Group|C|es| |Other|es|es| |Group|A|es|es| |Group|8|es| |Group|C|es| |Other|esssed| |ee| |Group|A|es|es| |Group| |B|es|es|es| |Other|es|esss| |Total|charge for impairment||| |a| |Disposals|a|CO| |Group|esss| |Other|es|edss| |Total disposals|a|

----- End of picture text -----

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Page 32 of 50

Section D

(cont)

.

Notes to the accounts

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||Listed
.
investments||Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Cash & cash|
Investment
Social
.
.
.
equivalents | properties |investments|Total| |---|---|---|---|---|---|---|---| |Carrying (fair) value at beginning of|||||||| |period|||||||| |Add: additions to investments during|||||||| |period*|||||||| |Add/(deduct): transfer in/(out) in the|||||||| |period|||||||| |revaluation||||||||

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

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

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

_. Analysis of investments

“in

----- Start of picture text -----
ee
:
----- End of picture text -----

Grand total (Fair value at year end+Cost less impairment) Pt

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 33 of 50

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

eo

(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.

----- Start of picture text -----
Analysis of current asset This year Last year
Investments
Cash or cash equivalents es
Listed investments ee
Investment properties a
Social investments ee ee
Other investments ee
Total [Ee
17.5 Guarantees
Please provide details and amount of
any guarantee made to or on behalf
of a third party
----- End of picture text -----

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

||Amountofconcessionaryloansmade(multe[||[||[|| |---|---|---|---| ||imermateny|ee
a)|| |||a
Description|Thisyear£ | Lastyear£| ||Amount ofconcessionary loans received (Multiple||| ||Signifcentinformationy.||| ||significant information).||| |BS
3|Terms and conditions eg interest rate, security
provided||| ||Value ofany concessionary loanswhich have||| ||been committed but not taken up at the reporting||| ||date||| ||17.7 Additional information||| |Cc
«....|Pleaseprovideinformationaboutthe significance
ofinvestments tothe charity's financial position||| ||or performance eg. terms and conditions ofloans||| ||orthe use ofhedging to manage financial risk.||| ||For all investments measured at fairvalue, the||| ||basis for determining the value, including any||| ||assumptions applied when using avaluation||| ||technique.||| ||Where a charity has provided financial assets as||| ||aform of security, the carrying amount ofthe||| ||financial asset pledged as security and the terms||| ||andconditionsrelatingtoitspledge.|||

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 35 of 50

(cont)

Bae

section D

. Note 18

Stocks

Notes to the accounts

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.

----- Start of picture text -----
Work in
For For resale For For resale progress
distribution distribution
a
Se , ES A
ae SS
18.2 Please specify the carrying amount of any
stocks pledged as security for liabilities
----- End of picture text -----

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 36 of 50

(cont)

pee

ocction D

Notes to the accounts

Note 19 Debtors and prepayments

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

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total

----- Start of picture text -----
This year Last year
£ £
5,600 6,760
2,030 4,911
ee
7,630 11,671
----- End of picture text -----

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)

o

----- Start of picture text -----
This year Last year
Trade debtors ee
Prepayments and accrued income a
Other debtors eee eee
Toll|
----- End of picture text -----

ae

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

----- Start of picture text -----
Amounts falling due within one year ie after more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable ee ee ee
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 5,806 6,465 ee ee
Taxation and social security 1,785 a ie
Other creditors ee ee ee ee
. total 7208] samt]
----- End of picture text -----

20.2 Deferred income Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

----- Start of picture text -----
Movement in deferred income account
£ £
Balance at the start of the reporting period a
Amounts added in current period a eee
€_ _ AmountsBalance atreleased the end ofto income the reporting from periodprevious periods Peaa ee
----- End of picture text -----

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Page 38 of 50

Notes to the accounts

(cont)

_ “ Note 21 Provisions for liabilities and charges

Section D

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

21.1 Movements in recognised provisions and funding commitment during the period

----- Start of picture text -----
This year Last year
£ £
Balance at the start of the reporting period a
Amounts added in current period i i
Amounts charged against the provision in the current period a
Unused amounts reversed during the period a a
Balance at the end of the reporting period porepee ey
----- End of picture text -----

21.2 Please provide:

This year Last year

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |-|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.|

----- End of picture text -----

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |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).|

----- End of picture text -----

Na!

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |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.|

----- End of picture text -----

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(cont)

section D

Notes to the accounts

----- Start of picture text -----
mee
----- End of picture text -----

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

22.1 Please provide information about the
significance offinancial instruments (eg. debtors,
creditors, investments etc) to the charity's financial
position orperformance, forexample, the terms and
conditions of loans or the use ofhedging to manage
financial risk.
22.2
Ifthe charity has provided financial assets as a
form ofsecurity, the carrying amount ofthe financial
assets pledged as security and the terms and
conitionsrelatedtoitspledgeshouldbegivenhere.

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Page 40 of 50

Section D

Notes to the accounts

(cont)

6 “

a

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

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect| |describe|any security|provided|in|connection|to the|£| |liability.|

----- End of picture text -----

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Last|Year| |Description|of item|including|its|legal|nature.|Please|Estimate|of financial|effect| |describe|any security|provided|in|connection|to|the|£| |liability.| |Permanent|Endowment|(CL)|to|the|RAF|Central|Fund:|to| |return|original-|working;|capitalnapif|unit|ever|closes.|49,024|

----- End of picture text -----

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:

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |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|

----- End of picture text -----

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Page 41 of 50

Section D

Notes to the accounts

(cont)

_

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank Cash Floats Other

ie es en 46,906 93,335 es eee Total [47,106] __ 93,535

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Page 42 of 50

Notes to the accounts

(cont)

7

Section D

Note 25 Fair value of assets and liabilities

This year Last year 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. €°25.2valuePleaseof basicgivefinancialdetailsinstrumentsof the amount(debtors,of changecreditors,in the fair Be investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

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Page 43 of 50

(cont)

6

7:

Section D

Notes to the accounts

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.

This year Last year Please provide details ofthe nature ofthe event | ff

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

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Page 44 of 50

Notes to the accounts

iis RMN

aie

atacand

Section D

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; andU - unrestricted funds

funds
Fund Expenditure Transfers
balances losses balances
‘Type FE, EE
RorUR		 Purposeand Restrictions brought
forward
£		 £
£		 £ carried
forward
£
UnrestrictedFunds Generalfundsfrom daytodayoperations 165,830 99,023
(101,108)
= -		 (49,024),
Other funds aes
ae ae
Total Funds
165,830		 99,023
(101,108),=='
~—*(49,024))—
114,721

:

RAF St. Mawgan T.E. vrence Mess Year Ending 31 May 2023

;

Page 45 of 50

Notes to the accounts

es

Section D

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.

funds

funds
Fund Expenditure Transfers
balances losses balances
TypePE,EE
RorUR		 Purpose and Restrictions brought
forward
£		 £
£
£		 carried
forward
£
Unrestricted Funds General funds fromdaytodayoperations 172,802 93,579 (100,551)i
ae		 165,830
Other funds [wa .
WASS™~C“‘CSC*'L’S<(SNC-C[SSTCT
TotalFunds
172,802
93,579

T.E,RAF St._vrenceMawganMess Year Ending 31 May 2023

7os M

\ ae

— ie 46 of 50

oection D

Notes to the accounts

(cont)

meee

“Note 27 Charity funds (cont)

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |27.3|Transfers|between|funds| |Reason|for transfer and where|endowment|is|converted|to|Amount| |income,|legal|power for|its|conversion| |Between|unrestricted|and| |restricted|funds| |Between|endowment and| |restricted|funds| |Between|endowment|and| |unrestricted|funds| |27.4|Designated|funds| |‘7|Purpose of the designation|

----- End of picture text -----

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 47 of 50

Section D

Notes to the accounts

(cont)

C 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)

----- Start of picture text -----
TRUE
----- End of picture text -----

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.

----- Start of picture text -----
Amounts paid or benefit value
Name of trustee Legalorder, authoritygoverning (eg Remunerationi Pensiension Red® undancy TOTAL TOTAL
dlocument)f contribution | {includingloss of
office)/
eeee fe
Please give details of why remuneration or other
employment benefits were paid. N/A
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment. NIA
----- End of picture text -----

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)

----- Start of picture text -----
or False) FALSE
,
Tort
----- End of picture text -----

----- Start of picture text -----
fAccommodafon
----- End of picture text -----

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

(cont)

c

Section D

----- Start of picture text -----
Notes to the accounts
----- End of picture text -----

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.

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) FALSE
aoe Amounts
Provision written off
Name of the trustee | Relationship Description of the Balance at for bad .
or related party to charity. transaction(s). Amount periodend. | debts. at reportingduring. Total
OOO Eee periodee end . ed
----- End of picture text -----

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

(cont)

wae

~

ocction D

|Note 29

Notes to the accounts

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 adda separate sheet.

RAF St. Mawgan T.E. Lawrence Mess Year Ending 31 May 2023

Page 50 of 50

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Managing RAF St. Mawgan TE Lawrence Combined Mess Trustee of:

On accounts for the year 31stMay 2025 Charity no 1167389
ended (if any)
Set out on pages CC17a & TAR

I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated. 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 matter has come to my attention in connection with the examination ( ~~other than that disclosed in Section B below)~~ which gives me cause to believe that in any material respect:

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:[(Electronically signed)]

Date: 03.11.2025

Name: HOWARD NEIL SANDERSON

Relevant professional FCIE

1

Oct 2018

IER

qualification(s) or body (if any):

Address: Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB

Section B Disclosure

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

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

2

Oct 2018

IER