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## **Charity name: Royal Air Force Small Arms Association**
## **Charity registration number: 1176860**
|Objectives and Activities|||
|---|---|---|
||SORP
reference||
|Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|The object of the CIO is to promote military
efficiency of His Majesty’s Armed Forces in such
charitable ways as the trustees think fit with
particular reference to:
•
increasing physical fitness, fostering esprit de
corps and raising morale of members of the
Royal Air Force (RAF);
•
encouraging disciplined marksmanship
amongst members of the RAF, contributing
towards the defence of the realm.
In particular, but not by way of limitation, the
trustees may further the object through
encouraging and facilitating the participation in,
and provision of or assisting in the provision of
facilities for, small arms shooting in the RAF.|
|Summary of the main activities in
relation to those purposes for
the public benefit, in particular,
the activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|Mindful of the guidance issued by the Charities
on public benefit, the RAF Small Arms Association
(RAFSAA) has a full and varied programme of
events on an annual basis. Foremost of these is
competing for the Inter-Services matches in all
the main disciplines: Service Weapons, Target
Rifle, Clay Pigeon and Small Bore. This represents
the pinnacle of sporting achievement in the
military field and is hotly contested by each
Service. In preparation, RAFSAA organises
various events for each of the disciplines. These
events include training events to hone individual
marksmanship skills. Development training
camps are also held across the disciplines, to
provide valuable training and experience for
‘grassroots’ shooters. These events culminate in
separate RAF Championships for each discipline.
All members of the RAF includingReserves are|
Charity Accounts templates – Trustees’ annual report for the period 2021
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eligible to enter and the events are fiercely competed, not least because the results inform selection for the coveted Inter-Services and UK Armed Forces teams. Major overseas tours are organised on an annual basis for Service Weapons and Target Rifle. Service Weapons preferred destination in recent years is Canada although there is an intent to return to the Armed Forces Skill-at-Arms Meeting (AFSAM) in the United States. These matches provide intensive and realistic training through operational based scenarios and develop the participants skill set. International and the RAF Operational Shooting Competition (RAFOSC) matches test the participants to the limit of their physical capabilities, with arduous shooting practices involving obstacles, casualty evacuation and so on. Target Rifle generally visit South Africa early in the season, however, tours to other destinations such as New Zealand and California have also been conducted. Small Bore teams usually participate in the Isle of Man championships and/or the Scottish Open Championships, which gives the participants excellent experience of shooting against high class international shooters from several Countries. Selection to any of the tours is partly on merit, but also on the participants contribution to the wider Association, in order to encourage grassroots shooting. The Target Rifle discipline within RAFSAA engages in a full season of fixtures with prestigious civilian shooting clubs, such as Cambridgeshire, Lloyds Bank, North London, the Home Countries, in addition to organising an RAF International Invitation match which is enthusiastically supported by several overseas teams and military teams from the UK. Whilst affording a high quality of shooting to the RAF team, it also has the benefit of enhancing good community relations and enhancing the RAF footprint up and down the country. This focus on grassroots shooting, with development training camps for each discipline and the development of new disciplines such as Target Sprint, has been a policy of the Association for some years. The focus on grassroots cadres has now built a firm platform, not just for better overall performance, but it also enables greater reach across the RAF and its Reserves.
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
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|3 of 13|||
|---|---|---|
|Statement confirming whether the
trustees have had regard to the
guidance issued by the Charity
Commission on public benefit|||
||Para 1.18|RAFSAA can confirm that the actions of its
Trustees and the business of the Association have
been done with due regard to the public benefit
guides PB1, PB2 and PB3, where appropriate.|
## Additional information (optional)
You may choose to include further statements where relevant about:
||||
|---|---|---|
||SORP
reference||
|Policy on grant making|Para 1.38|RAFSAA makes no direct grants to individuals but
supports applications made to the RAF Central
Fund. The trustees support each discipline
accordingto its financial requirements.|
|Policy on social investment
including program related
investment|Para 1.38|N/A|
|Contribution made by volunteers|Para 1.38|RAFSAA is reliant on the support delivered
through experienced, willing, and ultimately
enthusiastic volunteers who undertake numerous
roles on the Committee(s) and in the association
itself to support training, competitions, and fund-
raising events. The delivery of RAF target
shooting competitions would not be possible
without various officials, coaches, and safety
officers, all of whom are volunteers. The
contribution in these roles is highly valued and
much appreciated and recognised where
applicable as a duty activity for serving personnel
in accordance with Service policy documents.|
|Other||N/A|
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
||||
|---|---|---|
||SORP
reference||
|Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
beneficiaries and any wider benefits
to society as a whole.|Para 1.20|**General**: Post-COVID, RAFSAA was once again
able to hold competitions across all disciplines.
Numerous training and competitive events were
scheduled as facilities and venues were allowed to
open. The Joint Services Shooting Committee
reinstated the Defence Operational Shooting
Competition (DEFOSC) scheduled in June but with
a slightly modified programme due to limited
available support that meant there were no
Service Weapons Inter-Services matches in 2022.
The RAF Operational Shooting Competition went
ahead and competition for Her Majesty the
Queen's Medal for Champion Shot of the Royal Air
Force (Service Weapons) was won by Corporal
Nathaniel Webb (RAF Stafford), beating his
nearest rival by 1-point in the final match.
The National Rifle Association (NRA) Target Rifle
Imperial took place in July 2022 and, once again,
there was stiff competition from the British Army
as the investment in their Troops-to-Target
initiative continues to pay dividends with
convincing wins against the RAF in both the long-
range and short-range matches. For the first time
in many years the Royal Navy were also able to
field a full team making it the first Tri-Service
match at the Imperial Meeting for some time. RAF
individuals did very well, with a relative newcomer
to Target Rifle (Tyro) Gp Capt William Cooper (RAF
Coningsby) getting 36thposition in the Queens
Prize Final match (Top 100 of 1000 starting).
Both the Small-bore and Clays managed to hold
events throughout the season and their
championships and Inter-Services during the year,
there was some success in Clays but again the
British Army’s strength, developed through their
Troops-to-Target programme, in Small-Bore was
difficult to match.
Membership continues to grow, albeit slowly, as
advertising, social media, and print posters about
events reaches new audiences. Interest continues
to grow in all disciplines with newcomer’s events
conducted and plans to expand this in 2023
through collaborations with other clubs. The
introduction of Target Sprint at Station level began
with a demonstration to Station Commanders|
Charity Accounts templates – Trustees’ annual report for the period 2021
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during the RAF Operational Shooting Competition. Several units expressing interest in running events and RAF Benson held the first one in October 2022. All three Services are now working to introduce Service personnel to a UK-wide British Shooting event. This will hopefully attract many more members to RAFSAA by lowering the cost of entry to shooting sports (predominately equipment and ammunition costs, but also time and travel), whilst furthering the charity’s aims amongst a larger audience. In addition, the Association has invested in some updated publicity material, such as leaflets, banners and displays for the purpose of attending station events and open days, the first of which was a Freshers Fayre at The RAF College Cranwell in November 2022. **Summary by the RAFSAA Chair:** 2022 was the first ‘normal’ year post-COVID and the first opportunity to assess the organisational health of RAFSAA after the pandemic. The levels of membership and the levels of their engagement are encouraging. The potential of Target Sprint to generate enthusiasm in shooting at a relatively low-cost and greater accessibility (ie no requirement for purpose-built ranges) is only just being exploited. The RAF’s move to an Agile Combat Employment concept and greater emphasis on a ‘warfighter’ ethos also bodes well for greater engagement amongst the RAF cohort. Additionally, RAFSAA can now not only offer suitable accommodation to its membership but also a stream of income to place the Association on a more sustainable footing.
Additional information (optional)
You may choose to include further statements where relevant about:
||||
|---|---|---|
||SORP reference||
|Achievements against objectives set|Para 1.41|N/A|
|Performance of fundraising activities
against objectives set|
Para 1.41|N/A|
|Investment performance against
objectives|Para 1.41|N/A|
|Other|||
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
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|6 of 13
Financial Review|||
|---|---|---|
||||
||SORP
reference||
|Review of the charity’s financial
position at the end of the period|Para 1.21|The overall financial position of the Association
is satisfactory, although the residual impacts of
the pandemic still affect the opportunities for
members to attend Bisley and shoot. In
addition, there have been unforeseen costs
associated with bringing on-line the new
accommodation. Overall, a small but an
adequate surplus has been achieved and cash
flow controls are good. The attached accounts
provide the full details.
During 2022, RAFSAA saw the benefit of the
new accommodation and ablutions providing
nearly a full year of income since the
accommodation has become available. The
extra accommodation and associated work have
meant an increase in staff overheads, but the
costs are all covered by the extra income. The
extra income also provided this year’s loan
repayment that was required to fund the new
accommodation. These additional activities are
a limited part of the whole operation and risks
are well controlled and comfortably
underpinned by the Associations cash reserves.
As occurs in most years, in-year operational
costs for 2022 overspent the RAF Central Fund
Grant and public funding grant. However, as in
earlier years, the shortfall was met by other
regular grants, clubhouse and accommodation
surplus, and members subscriptions and fees for
events. Despite operational commitments for
service personnel and a restricted service
weapons programme due to the limit on service
personnel who could be catered for at Pirbright
Army camp, income from bar and
accommodation receipts were excellent. The
clubhouse, bar and accommodation after
allowing for staff costs, club and
accommodation running costs, maintenance
and repairs provided an adequate surplus.
Funds continued to be committed to Health and
Safety related matters and maintenance of the
remaining, aged, infrastructure. However, all
expenditure was both essential and prudent to
update facilities for the benefit of members to
provide a contemporary standard consistent
with national requirements. In the longer term,|
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
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|---|---|---|---|---|---|
|||||||
|||||older facilities will require major expenditure
and/or replacement. Priority will be the
refurbishment of the ladies’ toilets, the
provision of a disabled toilet and bedroom, a
laundry room and the installation of internal
male toilets.
The Association routinely holds restricted
reserves (where a donation has been given for a
specific purpose). Recognising these future
priorities, the establishment of a Maintenance,
Refurbishment and Development Contingency
Fund, as a restricted reserve, is under active
consideration.
The Association’s policy for holding unrestricted
reserves and their need is set out below.
Statement explaining the policy for holding
reserves stating why they are held (SORP Para
1.22).||
|Statement explaining the policy for
holding reserves stating why they
are held||Para 1.22||As 2020 and 2021 has shown, it is imperative
that the CIO has reserves to cover its many
overheads which are normally supported by
income from grants and clubhouse activities.
Trustees have acknowledged the temporary
reduction of reserves and have also assessed
the contemporary risks and associated level of
reserve allocation which is required to be
achieved; these are shown in the table below.
**Concurrency**
Trustees assess that although it is possible that
1 or 2 risks may arise within the same
accounting year, it is highly unlikely that all risks
considered would be realised concurrently.||
|**Potential Challenge**
Loss of Grant
income £50K + £30K
Unforeseen Events.
Loan repayment|||||**Reserve Allocated**
£25000
Nil
£50002|
||**Likelihood**||**Worst Case Liability**||**Reserve Allocated**|
||Both Elements Highly
Unlikely
One Element Unlikely||£80,000
£50,000||£25000|
||Unlikely||£30,000||Nil|
||Unlikely||£37,0001||£50002|
1 Total cost of loan at full term redemption of outstanding loan as at Feb 22.
2 Set at 6 months loan repayment.
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
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|---|---|---|
||||
|Unplanned Routine
Maintenance
Probable
£10,000
£10,000
Need to wind up
Association
Highly unlikely
£70,000
Nil|||
||||
|Amount of reserves held|Para 1.22|£36,000|
|Reasons for holding zero reserves|Para 1.22|N/A|
|Details of fund materially in deficit|Para 1.24|N/A|
|Explanation of any uncertainties
about the charity continuing as a
going concern|Para 1.23|N/A|
|Additional information (optional)
You maychoose to include further statements where relevant about:|||
||SORP
reference||
|The charity’s principal sources of
funds (including any fundraising)|Para 1.47|The charity is supported principally by a grant
from the RAF Central Fund, public funding for
military skill-at-arms training conducted at the
Associations facility and by funds generated from
bar and accommodation usage.|
|Investment policy and objectives
including any social investment
policy adopted|Para 1.46|The investment policy is to maintain and improve
the existing infrastructure in order to sustain and
grow the membership numbers of serving
personnel.|
|A description of the principal risks
facing the charity|Para 1.46|Operational pressures on individuals continue to
conflict and reduce the time available for sport,
especially when it involves travelling to the
available facilities at Bisley together with time
away from families.
The continuing reduction in size of the RAF
means the pool from which the Association
recruits is reduced. Efforts and resources are
deployed to ensure an adequate continuing
number of new members join the Association|
|Other||N/A|
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|---|---|---|
||||
|Description of charity’s trusts:|SORP
reference||
|Type of governing document
(trust deed, royal charter)|Para 1.25|Association model constitution.|
|How is the charity constituted?
(e.g unincorporated association,
CIO)|Para 1.25|The RAF Small Arms Association is a CIO -
1176860.|
|Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|
Para 1.25|With the exception of the Chair, who is appointed
by Air Officer Commanding Number 22 Group
RAF (Head of RAF Sport), the remainder of the
trustees are volunteers.
The procedures for appointment are as follows:
(a)
At the first annual general meeting of the
members of the CIO all the elected charity
trustees shall retire from office.
(b)
At every subsequent Annual General
Meeting (AGM) of the members of the CIO, one-
third of the elected charity trustees shall retire
from office. If the number of elected charity
trustees is not three or a multiple of three, then
the number nearest to one-third shall retire from
office, but if there is only one charity trustee, he
or she shall retire.
(c)
The charity trustees to retire by rotation
shall be those who have been longest in office
since their last appointment or reappointment. If
any trustees were last appointed or reappointed
on the same day those to retire shall (unless they
otherwise agree among themselves) be
determined by lot.
(d)
The vacancies so arising may be filled by
the decision of the members at the AGM; any
vacancies not filled at the annual general meeting
may be filled as provided in sub-clause (e) of this
clause.
(e)
The members or the charity trustees may
at any time decide to appoint a new charity
trustee, whether in place of a charity trustee who
has retired or been removed in accordance with
clause 15 (Retirement and removal of charity
trustees), or as an additional charity trustee,
provided that the limit specified in clause 12(3)
on the number of charity trustees would not as a
result be exceeded.|
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
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|(f)
A person so appointed by the members of|
|---|
|the CIO shall retire in accordance with the|
|provisions of sub-clauses (b) and (c) of this clause.|
|A person so appointed by the charity trustees|
|shall retire at the conclusion of the annual|
|general meeting next following the date of his|
|appointment and shall not be counted for the|
|purpose of determining which of the charity|
|trustees is to retire by rotation at that meeting.|
Additional information (optional)
You may choose to include further statements where relevant about:
||||
|---|---|---|
||SORP
reference||
|Policies and procedures adopted for
the induction and training of
trustees|Para 1.51|Attendance at RAF Sports Federation sponsored
Trustee training events.
Induction package on RAFSAA and its policies and
proceduresprovided.|
|The charity’s organisational
structure and any wider network
with which the charity works|Para 1.51|RAF Central Fund.
RAF Sports Federation.|
|Relationship with any related parties|Para 1.51|Work on funding and policy in conjunction with:
RAF Central Fund.
Nuffield Trust.
RAF Benevolent Fund.
RAF Sports Federation.|
|Other||N/A.|
|Reference and Administrative details|||
|Charity name|Royal Air Force Small Arms Association||
|Other name the charity uses|RAFSAA||
|Registered charity number|1176860||
|Charity’s principal address|RAFSAA Clubhouse
Bisley Camp
Brookwood
Surrey
GU24 0NY||
Royal Air Force Small Arms Association Trustees’ annual report for the period 2022
Names of the charity trustees who manage the charity
|||||
|---|---|---|---|
|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (if**
**any)**|
|Andrew Glazebrook|Chair||Air Officer
Commanding 22
GroupRAF|
|Robert Fishwick|Vice President|||
|Christopher Hockley|Treasurer (Plans and
Budgets)|||
|Adrian Waters|Director Service
Weapons|||
|Jeffery Fitzpatrick|Vice Chair|||
|William Cooper|Director Sporting
Disciplines|21 January 2022||
|Colin Sach||||
Charity Accounts templates – Trustees’ annual report for the period 2021
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## Reference and Administrative details
## (cont)
## Corporate trustees – names of the directors at the date the report was approved
Director name N/A
## Name of trustees holding title to property belonging to the charity
|Trustee name|Trustee name|Dates acted if not for whole|||
|---|---|---|---|---|
|||year|||
|N/A|||||
||||||
||||||
||||||
||Funds held as custodian trustees on behalf of others||||
|Description of the assets held in this|N/A|
|---|---|
|capacity||
|Name and objects of the charity on|N/A|
|whose behalf the assets are held||
|and how this fall within the||
|custodian charity’s objects||
|Details of arrangements for safe|N/A|
|custody and segregation of such||
|assets from the charity’s own assets||
Charity Accounts templates – Trustees’ annual report for the period 2022
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## Additional information (optional)
Names and addresses of advisers (Optional information)
Type of adviser Name Address N/A 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
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees. Signature(s) Andrew John Chassar Glazebrook Full name(s) Chair Position (eg Secretary, Chair, etc) Date 9 October 2023
Charity Accounts templates – Trustees’ annual report for the period 2022
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022**
# **CHARITABLE INCORPORATED ORGANISATION CIO NUMBER 1176860**
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
||**CONTENTS**|
|---|---|
|Pages 3 to 6|Report of the Trustees|
|Page 7|Statement of Financial Activities|
|Page 8|Balance Sheet|
|Pages 9 to 14|Notes to the Financial Statements|
|Page 15|Independent Examiners Report to the Trustees.|
2
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **CIO NUMBER**
1176860
**START OF FINANCIAL YEAR** 1 January 2022 **END OF FINANCIAL YEAR** 31 December 2022
**TRUSTEES THAT SERVED DURING** Gp Cpt Andrew Glazebrook Chair **THE YEAR TO 31 DECEMBER 2022** Wg Cdr Christopher Hockley (Retd) Gp Cpt Bob Fishwick (Retd) Gp Cpt William Cooper (from January 2022) Sqn Ldr Jeff Fitzpatrick Sqn Ldr Adrian Waters Colin Sach
The Chairman is appointed by AOC 22 (Training) Group. Other Trustees are elected at AGM.
## **CORRESPONDENCE ADDRESS**
The RAF Clubhouse Bisley Camp Brookwood Woking GU24 0NY
## **GOVERNING DOCUMENT**
CIO Association registered 26th January 2018
**BANKERS** Royal Bank of Scotland Holt's Military Banking 200 Fowler Avenue Fowler Business Park Farnborough Hampshire GU14 7JP
**INDEPENDENT EXAMINER** J Irvine-Smith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF
## **OBJECTS**
The objects for which the CIO is established (the “Objects”) are to promote the effectiveness of Her Majesty’s Armed Forces by increasing physical fitness, fostering the esprit de corps and raising morale of members of the Royal Air Force and other services in an inclusive and safe environment, through the promotion of participation and furthering its proper administration whilst enabling the provision of facilities for Small Arms Shooting.
3
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **MAIN ACTIVITIES OF THE CIO**
Mindful of the guidance issued by the Charities on public benefit, RAFSAA has a full and varied programme of events on an annual basis. Foremost of these is competing for the Inter-Services matches in all the main disciplines: Service Weapons, Target Rifle, Clay Pigeon and Small Bore. This represents the pinnacle of sporting achievement in the military field and is hotly contested by each Service. In preparation, RAFSAA organises various events for each of the disciplines. These events include training events to hone individual marksmanship skills. Development training camps are also held across the disciplines, to provide valuable training and experience for grass roots shooters. These events culminate in separate RAF Championships for each discipline. All members of the RAF including Reserves are eligible to enter and the events are fiercely competed, not least because the results inform selection for the coveted Inter-Services teams.
Major overseas tours are organised on an annual basis for Service Weapons and Target Rifle. Service Weapons preferred destination in recent years is Canada although a return to the United States and the Armed Forces Skill at Arms competition is expected in the future. These matches provide intensive and realistic training through operational based experiences and develop the participants skill sets. International and the RAF Operational Shooting Competition (RAFOSC) matches really test the participants to the limit of their physical capabilities, with arduous shooting practices involving obstacles, casualty evacuation and so on. Target Rifle generally visit South Africa early in the season, however, tours to other destinations such as New Zealand and California have also been carried out. Small Bore usually participate in the Isle of Man championships, which gives the participants excellent experience of shooting against high class international shooters from several Countries. Selection to any of the tours is partly on merit, but also on contribution to the wider Association, to encourage grass roots shooting.
The Target Rifle discipline within RAFSAA is also engaged in a full season of fixtures with prestigious civilian shooting clubs, such as Cambridgeshire, Lloyds Bank, North London, the Home Countries, in addition to organising an RAF International Invitation match, which is enthusiastically supported by several overseas teams, in addition to military teams from the UK. Whilst affording a high quality of shooting to the RAF team, it also has the benefit of extending good community relations and enhancing the RAF footprint of key stakeholders up and down the country. This focus on grass roots shooting, with development training camps for each discipline and the development of new disciplines such as Target Sprint, has been an adopted policy of the Association for some years. This focus on that most important of grass roots cadres is now building a firm platform, not just for better overall performance, but also a wider influence on to all core members of the RAF and its Reserves.
RAFSAA can confirm that the actions of its Trustees and the business of the Association have been done with due regard to the public benefit guides PB1, PB2 and PB3, where appropriate.
It is acknowledged that RAFSAA is reliant on the support delivered through experienced, willing, and ultimately enthusiastic volunteers who undertake numerous roles on the Committee(s) and in the association itself to supporting training, competitions and fund-raising events. The delivery of RAF target shooting competition would not be possible without various officials, coaches, and safety officers, all of whom are volunteers. The contribution in these roles is highly valued and much appreciated and recognised where applicable as a duty activity for serving personnel in Service policy documents.
## **ACHIEVEMENTS AND PERFORMANCE**
With the lifting of the majority of COVID19 restrictions, RAFSAA was once again able to hold competitions across all disciplines. Numerous training and competitive events were scheduled as facilities and venues were allowed to open. The Joint Services Shooting Committee reinstated the Defence Operational Shooting Competition (DEFOSC) scheduled in June but with a slightly modified programme due to limited available support that meant there were no Service Weapons Inter Services matches in 2022. In parallel the RAF Operational Shooting Competition went ahead and competition for The Queens Medal, Champion Shot (Service Weapons) was won by Cpl Nathaniel Webb (RAF Stafford), beating his nearest rival by 1-point in the final match.
The National Rifle Association (NRA) Target Rifle Imperial did take place in July 2022 and once again competition from the British Army proved to be stiff competition as the results of their investment in their Troops-to-Target initiative continues to pay dividends with convincing wins against the RAF in both the longrange and short-range matches. For the first time in many years the Royal Navy were also able to field a full team making it the first Tri-Service match at the Imperial Meeting for some time. Individuals did very well, with relative newcomer to Target Rifle (Tyro) Gp Capt William Cooper (RAF Coningsby) getting 36th position in the Queens Prize Final match (Top 100 of 1000 starting).
4
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **ACHIEVEMENTS AND PERFORMANCE (continued)**
Both the Small-bore and Clays managed to hold events throughout the season and their championships and Inter-Services during the year, there was some success in Clays but again the British Army’s strength in SmallBore was difficult to match.
Reassuringly, membership continues to grow, albeit slowly, as advertising, social media, and print posters about events reaches new audiences. Interest continues to grow in all disciplines with newcomer’s events conducted and plans to expand this in 2023 through collaborations with other clubs. The introduction of Target Sprint at Station level began with a demonstration to Station Commanders during the RAF Operational Shooting Competition. Several units expressing interest in running events and RAF Benson held the first one in October 2022. All three Services are now working to introduce Service personnel to a UK-wide British Shooting event. This will hopefully attract many more members RAFSAA by lowering the cost of entry to shooting sports (predominately equipment and ammunition costs, but also time and travel), whilst furthering the charity’s aims amongst a larger audience.
In addition, the Association has invested in some updated publicity material, such as leaflets, banners and displays for the purpose of attending station events and open days, the first of which was a Freshers Fayre at The RAF College Cranwell in November 22.
## **FINANCIAL REVIEW**
The overall financial position of the Association is satisfactory although the residual impacts of the pandemic still affect the opportunities for members to attend Bisley and shoot. In addition, there have been costs associated with bringing on-line the new accommodation. Overall, a small but an adequate surplus has been achieved and cash flow controls are good. The attached accounts provide the full details.
During 2022, RAFSAA saw the benefit of the new accommodation and ablutions providing nearly a full year of income since the accommodation has become available. The extra accommodation and associated work has meant an increase in staff overheads but the costs are all covered by the extra income. The extra income also provided this year’s loan repayment that was required to fund the new accommodation. These additional activities are a limited part of the whole operation and risks are well controlled and comfortably underpinned by the Associations cash reserves.
As occurs in most years, in-year operational costs for 2022 overspent the RAF Central Fund Grant and public funding grant. However, as in earlier years, the shortfall was met by other regular grants, clubhouse and accommodation surplus, and members subscriptions and fees for events. Despite operational commitments for service personnel and a restricted service weapons programme due to the limit on service personnel who could be catered for at Pirbright Army camp, income from bar and accommodation receipts were excellent. The clubhouse, bar and accommodation after allowing for staff costs, club and accommodation running costs, maintenance and repairs provided an adequate surplus.
Funds continued to be committed to Health and Safety related matters and maintenance of the remaining, aged, infrastructure. However, all expenditure was both essential and prudent to update facilities for the benefit of members to provide a contemporary standard consistent with national requirements. In the longer term, older facilities will require major expenditure and/or replacement. Priority will be the refurbishment of the ladies’ toilets, the provision of a disabled toilet and bedroom, a laundry room and the installation of internal male toilets.
The Association routinely holds restricted reserves (where a donation is given for a specific purpose). Recognising these future priorities, the establishment of a Maintenance, Refurbishment and Development Contingency Fund, as a restricted reserve, is under active consideration.
The Association’s policy for holding unrestricted reserves and their need is set out below.
## **RESERVES POLICY**
Trustees have assessed the contemporary risks and associated level of reserve allocation as shown in the table below.
## **Concurrency**
Trustees assess that although it is possible that 1 or 2 risks may arise within the same accounting year, it is highly unlikely that all risks considered would be realised concurrently.
5
ROYAL AIR FORCE S14ALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued)
FOA THE YEAR ENDED 31 DECEMBER 2022
RESERVES POLICY (contlnued}
th
lemerrts HI
Unllkely
One Element Vnllkely
Loss of Grant Incomè
£50K + £30K
£80,OCQ
£25.000
£50,LKKI
Unforesttn F¥ts
Unllkely
£30.(M))
Nll
ILoan Repayment
unllkdv
£37.000'
£5.OCN)'
Unanned Routlne
Malntenance
Probab
£io.o
£Lo,000
Need to wlnd up
A$50datlon
Hlghly unllk•ly
£70.0)0
Total cost of loan •t fijll t•mi r•JwnpUon ot outst•ndlnq In •s •t F•b 23.
. S•t 4t 6 rN)ntTh$104n rqpiymwt
The amount of reserves held is •pwoxlm•tdy £36,ts)J whkh Is repr•$ta by unr•strict•d n•t rrent ass•ts.
ADDITIONAL INPORMATION
The charky Is supported prlnclpally by a grant from th• W C•ntral Fund. wbllc fundlng for mllthry sklll at
arrn5 tralnln9 condurted at the A5sotiauons lacilty and by hjnds generated from bar and accommodatlon
usaq•.
oPeraon•1 wfj55urns on Indlvlduals contsny¢ to Confl with time avallable for sport, •wdally when It Involves
trav¢iiing lo the aV4llabl• f•aiities at 8[eV togeih•r vrfith kn.ma away from lamllles.
The connuIng redurtion In slze of tht W mèans th• pool from whith the Assodatlon r•cnJks rnduc•d.
Efforts and r•sourtÉs aro d•ployod to ensur• an ad•auat• coniinulng numbor of n•w m¢mbors ioln th•
Association.
xtIDucrTori Af40 TIiAIf4ZNG ov Trum
ii¥iiuoiik¥ dL pybr ayvr4J r•J4J¥idLIVII WiIIIW1¥4i ildiiiiiiy
Induttlon packaqe on and Its poll¢tes and procedures pmwtled.
Tht trusteè5 are responsible for keeping proper accounting records, whKh disclose with reasonable accuracy at
any time th• flnanclal posi**INCOME**
Donations and Legacies
3a
Charitable Activities
3b
Other Trading Activities
3c
**TOTAL**
**EXPENDITURE**
**Expenditure on:**
Raising Funds
4a
Charitable Activities
4b
Other
4c
**TOTAL**
**NET INCOME/(EXPENDITURE) BEFORE**
**INVESTMENT GAINS/(LOSSES)**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
Transfers between funds
11
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**
**Income**
**and**
**Endowments**
**from:**|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2022**
**2021**
£
£
£
**£**
**£**
32,529
-
69,475
102,004
162,104
83,430
-
-
83,430
75,359
31,911
-
-
31,911
17,617
**147,870**
**-**
**69,475**
**217,345**
**255,080**
19,704
-
-
19,704
15,896
137,199
-
59,875
197,074
132,887
1,002
-
-
1,002
368
**157,905**
**-**
**59,875**
**217,780**
**149,151**
**(10,035)**
**-**
**9,600**
**(435)**
**105,929**
**-**
**-**
**-**
**-**
**-**
**(10,035)**
**-**
**9,600**
**(435)**
**105,929**
6,150
-
(6,150)
-
-
**(3,885)**
**-**
**3,450**
**(435)**
**105,929**
371,644
-
-
371,644
265,715
**367,759**
**-**
**3,450**
**371,209**
**371,644**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 14 form part of these financial statements.
7
ROYAL AIR FORCE SMALL ARMS ASSOCIAnON
BALANCE SHEET
AS AT 31 DECEMBER 2022
UnrE*Tti•J Re5trirt•d 31-Oec.12 31-De£-21
Funds
Fltrnds
Total
Total
Flxed A•Mts
Tangible assets
359.764
359,764
372,581
Cvrmnt A#•Bts
Stocks
5,596
Debtor¥
39,178
39,178
8.685
Cash at bank and In hand
15,085
3,450
IB,S35
40,819
Total CuNent A•Mt•
Cr•Jltsr•." amouftts falling du• wthln on•
year
22,595
22.595
18,666
NEf CURRENT ASSErs
35,704
3.450
39.IS8
36,434
YOTAL AMEfs l•ss curr•nt Ilabllltl•s
395.471
3.450
398,922
409,015
Cr•dltor&' amounts falllng du• In mor•
than ont yt4r
io
27,713
27,713
37,371
Nrr Assrrs
Pund• of th• CIO
G•n•r•l Funds
367,759
367.759
371,644
R4strict•J Fynd$
li
3.450
3,450
D•signat•d Funds
Tot•1 Fund•
$lgn•d on b•halt of all th• tru•1•
Slqnatur•
Prlnt Name
i TrtOCKLLY
2/10 /s3
Date of approval
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Basis of preparation:**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The CIO constitutes a public benefit entity as defined by FRS 102.
The Trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at the year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.
## **Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period
## **Material prior period errors**
No material prior year error have been identified in the reporting period
## **1. ACCOUNTING POLICIES**
## **Income**
## **Recognition of Income**
These are included in the Statement of Financial Activities (SOFA) when:
- the CIO becomes entitled to the income;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required 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 criteria are met (5.10 to 5.12 FRS 102 SORP).
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the CIO has provided the related goods or services or met the performance related conditions.
## **Gifts in Kind**
Gifts in kind for use by the CIO are included in the SoFA as income from donations when receivable.
## **Volunteer Help**
The value of any voluntary help received is not included in the accounts but is described in the Trustees' annual report.
## **Income from interest, royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **Investment Gains and Losses**
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **Insurance claims**
Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.
## **Income from membership subscriptions**
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
9
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. ACCOUNTING POLICIES (continued)**
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the CIO. Subsequently, they are measured at the cash or other consideration expected to be received.
## **EXPENDITURE AND LIABILITIES**
## **Liability Recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the CIO to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Grants with Performance Conditions**
Where the CIO gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## **Grants Payable without Performance Conditions**
Where there are no conditions attaching to the grant that enables the donor CIO to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
## **Deferred income**
No material item of deferred income has been included in the accounts.
## **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## **2. TANGIBLE FIXED ASSETS**
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the CIO on receipt.
Depreciation on tangible fixed assets is calculated at a rate to write off their cost on a straight line basis over their estimated useful lives. The rates applied per annum are as follows:
|Historic
Fixtures and Fittings
Trophies
Cost
01-Jan-22
Additions
Note 11
Disposals
Cost at
31-Dec-22
Depreciation
01-Jan-22
Disposals
Charge
Depreciation at
31-Dec-22
Net Book Value
31-Dec-22
Net Book Value
31-Dec-21
Firearms
Plant and Equipment|0%
20%
10%
No set percentage but revalued each year using a reasonable approach
0%
Fixtures,
Leasehold
Fittings &
Historic
Buildings
Equipment
Firearms
Trophies
TOTAL
£
£
£
£
£
300
217,574
33,483
45,362
97,130
393,849
-
-
-
6,150
-
6,150
-
-
-
(180)
-
(180)
300
217,574
33,483
51,332
97,130
399,819
-
10,879
9,269
1,120
-
21,268
-
-
-
-
-
-
-
10,879
2,870
5,038
-
18,787
-
21,758
12,139
6,158
-
40,055
**300**
**195,816**
**21,344**
**45,174**
**97,130**
**359,764**
300
206,695
24,214
44,242
97,130
372,581|
|---|---|
10
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **2. TANGIBLE FIXED ASSETS (continued)**
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2022 : None 31st December 2021 : None
|**3. ANALYSIS OF INCOME**
**a) Donations and Legacies**
Grants Received
Donations
Gift Aid tax reclaim
**b) Charitable Activities**
Income from Charitable Activities
Other income
**c) Other Trading Activities**
Bar Sales
Membership subscriptions|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2022**
**2021**
£
£
£
**£**
**£**
2,667
-
64,185
66,852
71,178
29,862
-
4,630
34,492
77,630
-
-
660
660
13,296
**32,529**
**-**
**69,475**
**102,004**
**162,104**
75,759
-
-
75,759
67,758
7,071
-
-
7,071
5,176
600
-
-
600
2,425
**83,430**
**-**
**-**
**83,430**
**75,359**
31,911
-
-
31,911
17,617
**31,911**
**-**
**-**
**31,911**
**17,617**|
|---|---|
11
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **4. ANALYSIS OF EXPENDITURE**
|**a) Raising Funds**
Fundraising Staff Cost
**b) Charitable Activities**
Kit & Equipment
New Member Engagement
Sports Federation Fund Expenditure
Other Target Rifle Costs
Other Clay Pigeon Costs
Depreciation
Loss on Disposal of Fixed Assets
Other Operating Costs
Other Association Costs
**c) Other**
Loan interest|Unrestricted
Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2022**
**2021**
£
£
£
**£**
**£**
19,704
-
-
19,704
15,896
**19,704**
**-**
**-**
**19,704**
**15,896**
2,878
-
3,485
6,363
4,769
-
-
2,275
2,275
3,875
-
-
3,010
3,010
594
8,471
-
-
8,471
2,288
12,263
-
-
12,263
12,078
18,787
-
-
18,787
15,973
-
-
-
-
1,011
74,551
-
51,105
125,656
80,641
20,249
-
-
20,249
11,658
**137,199**
**-**
**59,875**
**197,074**
**132,887**
1,002
-
-
1,002
368
**1,002**
**-**
**-**
**1,002**
**368**|
|---|---|
## **5. DETAILS OF CERTAIN TYPES OF EXPENDITURE**
|Assurance services other than audit or independent examination
Other fees (for example: financial advice, consultancy, accountancy services) paid to
the independent examiner
Tax advisory fees
Independent examiner’s fees|**TOTAL**
**TOTAL**
**2022**
**2021**
**£**
**£**
1,110
1,020
-
-
-
-
-
-
**1,110**
**1,020**|
|---|---|
## **6. STOCK**
|Bar stock
Medals
Other|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
**£**
**£**
**£**
**£**
1,559
-
1,559
2,670
1,233
-
1,233
1,507
1,248
-
1,248
1,419
**4,040**
**-**
**4,040**
**5,596**|
|---|---|
12
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
|**7. DEBTORS AND PREPAYMENTS**
Debtors
Prepayments
**8. CASH AT BANK AND IN HAND**
Cash at bank and on hand
Total
Creditors
Accruals
Deferred Income
Loans
Loans
**10. CREDITORS AND ACCRUALS: AMOUNTS**
**FALLING DUE IN MORE THAN ONE YEAR**
**9. CREDITORS AND ACCRUALS: AMOUNTS FALLING**
**DUE WITHIN ONE YEAR**|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
33,260
-
33,260
1,987
5,918
-
5,918
6,698
**39,178**
-
**39,178**
**8,685**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
15,085
3,450
18,535
40,819
**15,085**
**3,450**
**18,535**
**40,819**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
6,541
6,541
686
3,933
-
3,933
3,712
2,509
-
2,509
4,880
9,612
-
9,612
9,388
22,595
-
**22,595**
**18,666**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
27,713
-
27,713
37,371
27,713
-
**27,713**
**37,371**
|
|---|---|
The loan is an unsecured bounce back loan , guaranteed by the UK government under BBLS, and is scheduled to be repaid by September 2026.
## **11. RESTRICTED FUNDS**
|RAF Central Fund
RAF Sports Federation
Accommodation Fund|**Balance**
**Balance**
**01-Jan-22**
Income
Expenditure
Transfers
**31-Dec-22**
**£**
£
£
£
**£**
-
56,725
(56,725)
-
-
-
7,460
(3,010)
(4,450)
-
-
5,290
(140)
(1,700)
3,450
-
69,475
(59,875)
(6,150)
3,450
CURRENT REPORTING PERIOD|
|---|---|
Central Fund Grant - to be used for operating costs, kit and equipment, overseas visits and development activities.
Sports Federation Grant - to be used for kit & equipment.
The amounts transferred were used to purchase fixed assets in accordance with the terms of those funds.
The restricted funds are wholly represented by cash reserves of the CIO.
13
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022**
## **11. RESTRICTED FUNDS (continued)**
|RAF Central Fund
RAF Sports Federation
Accommodation Fund
Tucker Legacy Fund|**Balance**
**Balance**
**01-Jan-21**
Income
Expenditure
Transfers
**31-Dec-21**
**£**
£
£
£
**£**
-
52,391
52,391
-
-
-
594
594
-
-
2,419
82,603
-
(85,022)
-
4,729
-
-
(4,729)
-
7,148
135,588
52,985
(89,751)
-
PREVIOUS REPORTING PERIOD|
|---|---|
The amounts transferred were used to purchase fixed assets in accordance with the terms of those funds.
## **12. STAFF COSTS AND NUMBERS**
|Gross Wages and Salaries
Employer's National Insurance Costs (after annual allowance)
Pension|**TOTAL**
**TOTAL**
**2022**
**2021**
**£**
**£**
44,880
41,183
-
-
1,346
1,235
**46,226**
**42,418**|
|---|---|
## **13. STAFF COSTS AND NUMBERS (continued)**
Employees who were engaged in the following activities:
|Costs of generating funds/fund raising
Activities in furtherance of organisation's objects
Management and administration
Other
TOTAL|**TOTAL**
**TOTAL**
**2022**
**2021**
**£**
**£**
1
1
-
-
1
1
-
-
**2**
**2**|
|---|---|
No employees received emoluments in excess of £60,000 (2021: None)
## **14. TRANSACTIONS WITH TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
## **15. RISK ASSESSMENT**
The trustees have given a full description of their risk assessment in their Trustees' Report.
## **16. RESERVES POLICY**
The trustees have given a full description of their reserves policy in their Trustees' Report.
## **17. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The trustees confirm that they have paid due regard to the CIO Commission guidance on public benefit before deciding what activities the CIO should undertake.
14
## **ROYAL AIR FORCE SMALL ARMS ASSOCIATION**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
I report to the trustees on my examination of the accounts of the Royal Air Force Small Arms Association Charitable Incorporated Organisation ("the CIO") for the year ended 31st December 2022.
As the CIO's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
## **Responsibilties and basis of report**
I report in respect of my examination of the CIO'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.
'The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Charity Independent Examiners.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Signed
Name J Irvine-Smith FCIE
Date: 3rd October 2023
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF
15