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2024-05-31-accounts

Managing Trustee's Annual Report and Comments:

Unit 1st Battalion Scots Guards

Address Somme Barracks, Catterick Garrison, DL9 4LD In Respect of the PRI Fund/Charity Charity Commission/Regulator registered number PRI 1175134

Description of the charity's trusts

This should include: a. Details, including date if known of the charity's governing document (e.g. trust deed, will, constitution etc): and

Where applicable, you may choose to give details of any specific investment powers of the charity.

Governing Document
(e.g. Trust Deed,
Constitution)
Governing Document held in Unit Accountants office
Objects of the Charity The promotion of efficiency of the Armed Forces of the Crown by the
provision and support of facilities and activities for the efficiency and well-
beingof servicepersonnel.

Explain briefly how trustees are elected or appointed and details of any induction and trustee training attended.

Trustee selection
method
Selection of trustee by 1 Scots Guards command board results.
Trustee induction and
training

15

Explain about what the charity is trying to do and how it is going about it. You are only required to provide a brief summary of the main activities and achievements of the charity during the year in relation to its objects.

Summary of main
activities in relation to
the Charity's objects
The promortion of efficiency of the Armed Forces of the Crown by the provision
and support of facilities and activities for the efficiency and well-being of
service personnel.
Summary of main
achievements of the
Charity during the
year

Provide a brief review of the financial position of the charity. This should include the principle types of income.

Financial Review

The Managing Trustee should give in their report a description of the following policies:

c. Where grants are made by the charity, the selection of individuals and institutions who are to receive grants out of the assets of the charity.

Financial reserves
policy
N/A
Investments selection
policy and
performance of those
investments
N/A

16

Provide the name of all trustees/the Managing Trustee(s) during the report year.

Public Benefit
Statement
This fund provides public benefit by assisting service personnel to more
effectively perform their roles within the Armed Forces of the Crown. It does
this by:
b. Providing and supporting sporting and adventure training activitie
This assistance enables service personnel to face the challenges and danger
the fund promotes the efficiency of the Armed Forces of the Crown by
enhancing the British Army's capability to undertake the roles demanded of it
including the defence of the United Kingdom and its interests.
(I confirm that I have paid due regard to the Charity Commission of England
and Wales's guidance on public benefit when deciding what activities the
charityshould undertake).
associated with military service by developing and maintaining_teamwork; skill_
_fitness; confidence; character; spirit and attitude; and morale
._As a result

*delete as appropriate.

17

Additional comments (include any declarations which were not correct (Pg 12/13)):

The PRI is well managed. I echo the Internal Auditor’s comments and recommendations. I am uncomfortable using PRI funds to assist SP to get home or return (F&C pers). This will not continue unless

Signature Name Lt Col T Radcliffe

Date: ________ Appointment Managing Trustee / Commanding Office

18

very extreme circumstances apply.

Statement of Financial Activities as at 31/05/2024

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Statement of Financial Activities as at 31/05/2024
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1st Bn Scots Guards
PRI
Unrestricted/
Designated/GPF
Funds
Restricted
Funds
Endowment
Funds
Total Funds Previous Period
Total Funds
Incoming Resources
Voluntary Income
Activities for Generating Funds
Investment Income
Income Resources from
Charitable Activities
Other IncomingResources
25,486.17
0.00
2,121.79
501.37
362.50
64,783.08
0.00
-78.86
182.73
11,762.11
0.00
0.00
0.00
0.00
0.00
90,269.25
0.00
2,042.93
684.10
12,124.61
68,636.18
0.00
5,487.26
5,392.20
30,957.08
Total Incoming Resources 28,471.83 76,649.06 0.00 105,120.89 110,472.72
Resources Expended Cost of
Generating Funds
Investment Management Costs
Costs of Generating Funds
Charitable Activities
Governance Costs
Grants and Donations
Other Costs

0.00
0.00
19,151.09
2,575.68
3,110.00
18,879.22

0.00
0.00
47,737.05
0.00
34,461.92
295.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
66,888.14
2,575.68
37,571.92
19,174.22

0.00
0.00
78,119.10
565.86
9,783.66
11,005.63
Total Resources Expended 43,715.99 82,493.97 0.00 126,209.96 99,474.25
Net Incoming/Outgoing
Resources Before Transfers

-15,244.16

-5,844.91
0.00
-21,089.07

10,998.47
Transfers
Gross transfers between funds
(internal transfers)
0.00 0.00 0.00 0.00 0.00
Net Incoming resources before
holding gains and losses
-15,244.16 -5,844.91 0.00 -21,089.07 10,998.47
Holding Gains/Losses
Gains on revaluation of the
charity's fixed assets
Unrealised Gains/Losses on
investment assets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Net Movement in Funds -15,244.16 -5,844.91 0.00 -21,089.07 10,998.47
Reconciliation of Funds
Total funds brought forward
from previous year
Total funds carried forward
24,505.34 66,255.54 0.00 90,760.88
9,261.18 60,410.63 0.00 69,671.81

OFFICIAL

Comd/SO2 SPS – Independent Examiner’s Report on the Accounts, and Comments for 1 SG

PRI

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

These observations highlight areas of concern and potential issues that need to be addressed in the audit process:

  1. Noting MT’s comments and details on the TB, the FM in liaison with the IA is to review the Fund’s purpose(s). See G Codes 003, 128, 130, 152, 167, 303, 602, 619, 650, 771, 774, 817, 821, and 824.

Comd/SO2 SPS Comments

  1. I have reviewed the Fund’s income over the last 3 Audit Periods and its genuine income has not exceeded £250,000 in any of these years.

  2. The operation and structure of the Charity is understood.

  3. In the compilation of this report, I have referred to the Unit’s annual G1 Audit Report.

  4. I have examined the PAXTON/AB 397 balances at the end of the Audit period.

  5. During the Unit’s annual assurance visit an appropriate level of sampling was conducted on all accounts and subsidiary books.

  6. The Final Accounts and G1 Support Inspection Report have revealed no unusual items, unexpected fluctuations or inconsistencies. The assets and liabilities are consistent with the type of activities that the charity operates.

  7. The Fund operates on the accruals basis conforming with s.42(1).

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

  9. There has been no event that has had an adverse impact on the worth of the charity subsequent to this report. No Restricted Funds are overspent.

  10. This check is not applicable to this Fund.

  11. Nothing further to report.

  12. There has been no deliberate act of misconduct in the administration of the charity.

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OFFICIAL

Independent Examiner’s Signature:

Original signed

Date: 5 Sep 24

Name: Maj C B GRASS AGC(SPS) Appointment: SO2 SPS 7 LMBCT

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