OpenCharities

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

← Artillery Centre Other Funds

2022-06-30-accounts

==> picture [202 x 51] intentionally omitted <==

Trustees’ Annual Report for the period

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

Charity name: ARTILLERY CENTRE OTHER FUNDS

Charity registration number: 1170834

Objectives and Activities

==> picture [463 x 439] intentionally omitted <==

----- Start of picture text -----
SORP reference
Summary of the purposes Para 1.17 The Artillery Centre Other Funds Fund
of the charity as set out is governed by its Constitution and the
in its governing individual Restricted Funds Charters. It
document is registered as a charity within the
Charity Commission.
Summary of the main Para 1.17 and The Trustee has delegated the day to
1.19
activities in relation to day management of the Artillery
those purposes for the Centre Other Funds to individual
public benefit, in account managers who are appointed
particular, the activities, by the account members and represent
projects or services the interests of their members. Each
identified in the account abides by its own bespoke
accounts. Charter which is overseen by the Fund
Manager, who is 14 Regiment RA’s 2IC
as appointed by the CO/Managing
Trustee. Any deviations from the
individual accounts Charter must be
approved by the Fund Manager.
Statement confirming Para 1.18 The trustee is responsible for
whether the trustees maintaining proper accounting records
have had regard to the which disclose with reasonable
guidance issued by the accuracy at any time the financial
Charity Commission on position of the Charity and enables
public benefit them to ensure that the financial
statements comply with the Charities
Act 2011. The Trustee is also
responsible for safeguarding the assets
of the Charity and hence for taking
reasonable steps for the prevention
and detection of fraud and other
irregularities. The Trustee has had
regard to the Charity Commission’s
guidance on Public Benefit.
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference

Para 1.38

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

Achievements and Performance

==> picture [463 x 412] intentionally omitted <==

----- Start of picture text -----
SORP reference
The Artillery Centre Other Funds is
managed to ensure that there are
adequate resources available for
Summary of the main expenditure on improvements to the
Para 1.20
achievements of the welfare and quality of life for serving
charity, identifying the members of the Armed Forces who are
difference the charity’s members of the various Fund accounts,
work has made to the and the engenderment of ‘esprit de
circumstances of its corps’. The majority of ‘live’ codes
beneficiaries and any within the fund have been buoyant in
wider benefits to society providing events and activities which
as a whole. improve the morale of their members
as well as promoting the Royal Artillery
to the wider community. The most
recent of these were the Royal
Tournament, Polo club activities, RA
Football team’s tour to Portugal and
the RA Carp Championships.
The Fund has an excess for the period
of £13,230.81, compared with deficit of
£4443.81 for the previous year which
was due to accounts being closed and
their funds moved to external bank
accounts.
As ACOF is a depository for clubs and
regularly recurring events within the
Artillery Centre and, where applicable,
the wider Royal Regiment of Artillery
the accounts in the Fund have no GPF,
debtors, creditors or property to
account for.
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

==> picture [463 x 298] intentionally omitted <==

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

Financial Review

==> picture [463 x 313] intentionally omitted <==

----- Start of picture text -----
Review of the charity’s Para 1.21 All codes within the Fund are self
financial position at the funding and sustained on this basis.
end of the period During this financial year, the Fund
continues to meet its charitable
objectives as set out within the
charters. All codes within the Fund are
solvent.
Statement explaining the Para 1.22 Nil
policy for holding
reserves stating why they
are held
Amount of reserves held Para 1.22 Zero
Reasons for holding zero Para 1.22 ACOF has no financial reserves as it
reserves has no specific grant making function.
Furthermore, the Fund has no
Contingent Liability to the Army
Central Fund. The Trustee is content to
set a Fund contingency of zero.
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a
going concern
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

==> picture [463 x 298] intentionally omitted <==

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

Structure, Governance and Management

==> picture [463 x 234] intentionally omitted <==

----- Start of picture text -----
Description of charity’s
trusts:
Type of governing Para 1.25 Mess Rules and MOD Standard
th
document Constitution adopted on 15 Jan 2013.
(trust deed, royal
charter)
How is the charity Para 1.25 Unincorporated association
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 The Commanding Officer of 14
methods including details Regiment Royal Artillery is appointed
of any constitutional ex-officio Trustee of all Service Funds
provisions e.g. election to at 14 Regiment RA. Appointment of
post or name of any the Commanding Officer is controlled
person or body entitled by APC Glasgow.
to appoint one or more
trustees
----- End of picture text -----

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure Para 1.51 and any wider network

==> picture [463 x 169] intentionally omitted <==

----- Start of picture text -----
with which the charity
works
Relationship with any Para 1.51
related parties
Other
----- End of picture text -----

Reference and Administrative details

==> picture [467 x 171] intentionally omitted <==

----- Start of picture text -----
Charity name ARTILLERY CENTRE OTHER FUNDS
Other name the charity N/A
uses
Registered charity 1170834
number
Charity’s principal Regimental Accountant
address RHQ
14 Regiment RA
Royal Artillery Barracks
Larkhill
Wiltshire
SP4 8QT
----- End of picture text -----

Names of the charity trustees who manage the charity

==> picture [531 x 603] intentionally omitted <==

----- Start of picture text -----
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Lt Col Paul Joyce Commanding Officer
14 Regiment RA,
Royal Artillery
1 Barracks
Larkhill
Wiltshire
SP4 8QT
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

Corporate trustees – names of the directors at the date the report was approved Director name None

Name of trustees holding title to property belonging to the charity

==> picture [463 x 103] intentionally omitted <==

----- Start of picture text -----
Trustee name Dates acted if not for whole
year
None
----- End of picture text -----

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements N/A for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

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

Declarations

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

Signed on behalf of the charity’s trustees

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

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

Date 26 April 2023

14 RA ACOF IUNE 22 Statement of FiDaDcial.4ctiiitie5 as at 30i06.'2022 Paxton+ Pagèlofl Printèd= 13 108,12022 -4rtilleri- C'elltre Oihei. Funds 14Re Lnrestnckd., IkneTJ2ted GPF Endov4Ttmll Futsls Total Funds Preiious Period Total FutMIs Comillg Resources oluntstv Incon ities for Gefj￿ Fua& 'estn￿l onr Resource5 from t3bleAdiiities er Inconwig Rescqrces otal tnrotDi Re5011fCeS esour¢es EIpeDded Cost of nei'atiD¢W Funds i'estn￿l NIan2qenxm Costs osts ofGellera￿ Fu￿5 t3bleAdiiities 'emance Costs o_oo 000 ?19.983_13 •19S&I.13 ?19.983.13 19S83.13 52_355.70 0.00 o_oo o_oo thet Costs otal Resources E ended et Incomi￿.,0￿1¥01llg esou1.¢￿ Before TraDsfers ran5feTS "00.75?.3? 0.00 ?06_75? 3? 56.799.51 0.00 ?00.-. •.3? 0".99.l 13 •30.81 13,•30.81 4,443.81 illienkil transfers) el Ikncomitig rsourc¢s aills and losses oldillg ￿]n&t05SS Itts on rTh'alu3tton of the s fixed 3S5ets 'nre3b"sed G3uky1055es on "esto]ellt Jssets 13,?30.81 0.00 13.?30.81 4,443.81 o_oo 13.30.81 0.00 13.•30.81 4.443.81 ecollciliation of Funds otal fuDds biougbt forn'ard 'o]ll presiou5 S-ear otal fuDd5 raTried fornrd 17?,41.47 1?.41.47 140.08• ?3 0.00 140.68• •3

14 RA ACOF IUNE 22 Paxton+ Ba12n¢e Sheet- Jnnt 2022 Pagèlof3 Printed: 13 108;'90?2 -4rtillern" CenlJ"e Other Funds 14 Regt June ?0)? Erkl of last 0.￿ Total FixedAssets Cu￿e￿I Assets 133,499.16 B650 Current BankAccouDt 3 1.50 BiOO Debtors 133.530.00 Totsl CwrentAssets 140 ?8? ?3 4(M).00 140.082.23 133,530.66 TotalAssets 140.682.23 6,079.?4 B700 Credtt￿$ {6.079.24) Totsl tJ2bthties 1 ?7.451.42 TotalAssets mi￿5 L￿￿tte$ 140.682.23 Tot21 F￿d$ 123.218.42 Total Restiicted FutK15 0.00 Total Endolli￿￿1 Funds O.(K) To￿1 Desienated Fuds O.Crf) Accuall￿A1ed Trathng & GPF 140.682.?3 123.218.42 Total F 140.682.23

14 RA ACOF IUNE 22 Pthon+ Balanfe Sheet- Jwne •0•• Inted: l.11081•O•• .4ttilltrr Cemtrt Olker Futtd% 14 Rtgt 6352.86 RICQ RSACENrE￿ 0.￿ RIOI L4GO L4RTDIG (809 ?8} R3￿ RAAIHLETKS o.f 50.fy) 351.05 LIS 77 ￿05 KISubAquaCk 317 03 Ctarwal 0.￿ ￿03 DLA(4￿￿_y)Ig I.I3059 ￿06 RA TuEof ￿.1￿ ch 3.)03.4l ￿0", L4C13!' T3rget Skn)DDgTrn l.086.85 ￿08 Club 16.135.M IU09 RA￿Vb%.LQlY Clt i ?73.9? ￿10 K4waub 3.595.Ixi ￿1, RAH(xev 4.CfA.98 RJI3 L4Catw¥ 363.79 R3l4 Fatts. Dav ￿5.￿ R31) Gjlf a -ry9.(O Lll6 la I13DZa Sag3 5J7 .9? Lll9 & Txtr5 IJI? 33 R371 RCAT. RAGrr 9?1.(Q ￿?1 Ex se3￿.￿r O Ex ThO￿N￿"ADI￿NrtJBE 1.91 ￿Tr4 Tea )E6.98 RJ?5 ArnTh' & BAHwrTnals •01.￿ R3?8 (R I Tro* ?6 ￿30 Tbnfts 4.990 51 ￿34 RABO 4)? 78 R33) CoJxx4t': 510.9? ￿4, Go]f.Lsll 4.179J iU4". TTrDC1J￿ Shc 3.376.71 R>k8 IL4.4D¥mg I.C&I.9? R350 CkrJe SUw(¥t￿￿¥ 5.419.4? R351 RABthdMll 8515.68 R356 R4Fothb (JO.CQ} ￿ff￿) ATDTh.' I" RuEby O.?1 ￿66 16J98.53 RJ73 Polo l ?74.3• R376 CLOSED !.407.47 LI77 K4C ?41.84 LISO KITnalDps"Umt 740.16 R387 7.l6! 76 ￿8? Tea 5.458J9 ￿$6 Axtrkn. Ce¥thALtrItW5 337.57 ￿8". la￿￿1 G￿￿￿Artb#¥Cjllb 3.9)? 74 ￿93 S3n&)Th 341.16 IU98 RAA&knRa 10.734.56 ￿99 Eq￿t3￿0￿Fty 97.10 R4CQ RAP T14.03 3.4?5.37 14530.81 3.14f.fy) 363.79 o.c 1.91 766.98 1.413.46 5.07 1.75 796.61 3J69.Sl o.?1 13.465.$7 170.10 661 $5 650.16 5.0?4.16 3.978.1 ?0369.56

14 RA ACOF JUNE 22

==> picture [486 x 652] intentionally omitted <==

ORIGINAL BALANCE SHEET SIGNED.

4

14 RA ACOF JUNE 22

List of Debtors

==> picture [490 x 74] intentionally omitted <==

----- Start of picture text -----
Debtor Date of Debt Amount
R385 - Bdr Benney (RA Equestrian Jun 22 £200.00
Team)
R385 - Bdr Murray (RA Equestrian Jun 22 £200.00
Team)
Total £400.00
----- End of picture text -----

List of Creditors - NIL

Paid Employees - NIL

Governance Costs - NIL

Restricted/ ~~Endowment~~ Funds

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

5

14 RA ACOF IUNE 22 14 Rtvr IL4 .4nllleTS. Ctnttt Otber Funds 5.175C o.(rf) 4￿.¢ )9.J 3_Xb9 18 O.W Ll.5!7 $6 o.( 350.( RIOI RAGO L4mlG R5￿ RAATHLEllCS R303 RASub Ch o. 351.05 118.?7 1.681 03 774.03 317.03 1.130 59 31034• 1.086.85 1&135. 1 •73.9? 3.5￿ C 4.061.98 363.79 1.365. o. o.(¥J o.tr) o.( R306 FA Tur of￿ar ¢1 L107 FAaw Tw Sb)pw TE OS RA(hietrw R309 ￿lRuEb¥ Il￿t Ch RJIO LII? LiHockey R3I3 RACatsx B3l4 Fanmbe: Day 356_56 3.9>).C 3.l38.00 4.?5S C 65 C•) 799.53 5.8L?.53 1.1940• 450.IXJ 137.50 3.4!5.3! 14.530.81 144.90 3.145 Tr) 3.9?7.4S 363.79 O.fA¢ 950.co ILII6 La IfJllp FJ19 & TIt￿$ R3?1 RCAT. BAGTT R3!! Ex Sej ￿"91£ Itnmre BJJ3 Ex THOLNEI"ADIErrLI K3!4 TrE & Tea BJ?5 JlnJv & RAHutrttTnJ]s R3!8 Cor. (RASQ BJ30 Tknft Sh R334 RABOX R335 Coth.: Fwxl RM RSAGolfA: 5?3.9• IJE? 33 S￿) 9!5.IXI o. 85 1.543.50 9!1.( 810.LKI 693.83 O.L sio. 1.91 1.91 !66.98 i?0??6 4.W 51 45! 78 1.413.46 5.077.75 796.61 890.91 4.694.l3 3.369.81 5S? 15 6.699.4! 2.9)5.8l 7.307 73 1.995 90 0.￿) o. o. o. 1.65?.07 470 5 J35_1! 4.179_!5 3J76.71 5.850 6.?55. 2.73? 37 o.( o. 0.￿ 57.17? !4 561. R354 PABY&ttball L356 RAFL¥xba]I 5.449.41 8.515 68 51.651 37 S51.C o. o. o.!1 16.39$ 53 1174.3? ?.407.47 ?41.84 740.16 7.161 76 5.458.39 FJ73 Po BJ76 CLOSED R377 RACODfeTh￿e R380 RA Tnal tkn. Un ry3.677 74 -1774.3? aL9? 69 6)9.01 o. 0.￿ ?6.&)8 Sf) 13.466.87 6.430.06 I89.LKI Il70.10 661.85 650 I6 3.076.79 5.0?4.16 337.5? 3.978 04 o. o.fy) 3.746.37 7.837 ?9 4M.!3 L495 350• 74 R398 RAA&nnth Bx• ?341.16 L499 UClltral FoDd 10.734 56 34.935.OJ 97.10 o.ty) 0.￿ YJ.3!6.66 o. 9.945.c¢J o.rAI i) 760. 180.( o. 0.￿) o.Tr) o.fy) o. o. I5.3￿.rI) -YJ.369.56 97.10 1.305.08 9.595.(rf1 R40) USW1ABOARI)L¥GAS R403 RASFQRT PARACHUTrJ RI31 LiSHCK)T R799 JOLD L890 CLOSED O ￿ 19.0•158 o. 350.(KI 1.4lO.(WJ 0.￿) o. o.r o. o.(rfJ S(￿.(￿* 738 43 R9)I E￿oRT SUPPORT TEki. ) I Hol￿ COIL%LLXD SKIA 334 30 3.4CQ C 3.C(Q. 1?7.45E.4? •19983.13 o. O.W !CKS.75?.3? I40.68! ?J

14 RA ACOF JUNE 22

Heritage Assets - NIL

Additional comments:

ACOF is a depository for clubs and regularly recurring events within the Artillery Centre and, where applicable, the wider Royal Regiment of Artillery. All R Codes within the Fund are self funding through contributions and grants.

In line with individual Code Charters, all R code funds provide benefits to its members though extra mural activities (mainly sport/AT) and morale building events, plus, where applicable, to garrison personnel families.

As a rule these funds are not allowed to be overspent at any time and this has been complied with in F/Y 21/22. The Restricted codes have designated signatories who authorise payments and during this financial year I am satisfied with the performance of all ‘live’ codes within the Fund.

During the F/Y 21/22 the following codes were closed:

At the start of this year the following codes were overspent due to:

I appreciate there are a significant number of defunct codes within the Fund which the Regt Acct and I will be addressing at in the coming year.

Date:

Signature Original Signed Na MAJ M DAVIES me Appointment: Fund Manager ACOF

7

14 RA ACOF JUNE 22

Internal Auditor’s Report

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

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

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

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

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

Bde SO2 disclosure from last year highlighted that:

 The Fund is registered with the Charity Commission but income has not met the threshold to be registered. This continues to be under review by the new Fund Manager and Regt Acct and if it remains under the threshold by the mid year review appropriate action will be taken.

 The IE noted that the Fund Managers Report and Balance Sheet were not dated or signed in hard copy. This has been noted and reports will be dated and signed in person going forward.

 There were 2 R Codes overspent at the end of the year. This has been corrected.

 The Fund current bank balance does not balance with CB balance to the fund. This was found to be expenditure in the Central Bank not replicated in ACOF which has been addressed – see Trial Balance as at Jan 22 (attachment 1 & 2). As a result, an end of month reconciliation of all CB accounts with individual funds is carried out routinely.

 There are unallocated creditors. This has been corrected.

Bde SO2 disclosure from last year highlighted that:

 A brief explanation as to the nature and purpose of the charity’s Restricted Funds is to be provided. Each R Codes Charter has been attached to this year’s AF N1514 for perusal.

 The Fund has a significant number of Restricted codes and some are not used. The new Regt Acct will be liaising with SPS for advice on how best to hide or remove codes that have been inactive pre F/Y 16/17.

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

There has been a considerable amount of Paxton and Fund housekeeping within this audit period and this will be continuing into the next F/Y to ‘de-clutter’ the Fund.

The debtors are advances made to the Equestrian Team for fuel for the transport to the Royal Tournament. Awaiting receipts and any underspend if applicable.

The fund has no creditors.

At year end no Restricted Codes within the Fund were overspend and the Fund has no GPF activity to be reported on.

1

14 RA ACOF JUNE 22

Date:

Signature Original Signed Name MRS J HARVARD Appointment IA/RAO 14 RA

2

14 RA ACOF JUNE 22

14 REGIMENT RA – ARTILLERY CENTRE OTHER FUNDS (ACOF)

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

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

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

  1. A complete Trial Balance was not submitted. Therefore, G049, G299, G399 and G799 codes cannot be confirmed that they have zero figures recorded.

  2. B650 in the Fund’s Trial Balance does not agree with B650 in the Fund’s Balance Sheet.

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

  4. 3 X Restricted Funds are inactive for the two consecutive Financial Year.

Comd/SO2 SPS Comments

  1. Specific comments from above observations:

  2. a. The Unit is to submit the complete Trial Balance and Debtors List print out from the PAXTON+ in future AF N1514s submission.

b. The unit is to investigate and report to HQSW by 1 Jan 2023 because B650 figures in the Trial Balance and the Balance Sheet are different.

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

2. Overall comments:

a. I have reviewed the Fund’s income over the last three Audit Periods and its income has not exceeded £250,000 in any of these years. (FY 2019/20 – £118,071.51, and FY 2020/21 - £52,355.70, FY 2021/22 - £219,983.13)

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

3

14 RA ACOF JUNE 22

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

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

charity

Independent Examiner’s Signature __Original Signed_ Name _Maj E McMillan AGC (SPS) Date __ Appointment __SO2 SPS, HQSW

4