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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 |
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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. RAFSAA’s intent is to organise overseas tours on an annual basis for Service Weapons and Target Rifle. The ability to compete overseas is becoming increasingly difficult for Service Weapons due to changes in policy and financial pressure on the RAF. Notwithstanding it remains the intent to return to the Armed Forces Skill-atArms 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
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|---|---|---|
| and its Reserves. | ||
| 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 according to 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, much appreciated and recognised (where applicable) as a duty activity for serving personnel in accordance with King’s Regulations and Service policy documents. |
| Other | N/A |
Royal Air Force Small Arms Association Trustees’ annual report for the period 2023
| 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: RAFSAA held competitions across all disciplines throughout 2023 with associated training and newcomer’s events. The Defence Operational Shooting Competition (DEFOSC) in June included the Service Weapons Inter-Services matches which had not been held since 2019 and the RAF Operational Shooting Competition (RAFOSC) went ahead. The inaugural competition of the new sovereign for His Majesty the King's Medal for Champion Shot of the Royal Air Force (Service Weapons) was won by Corporal (later Sergeant) Kenroy Mitchell (RAF Northolt). The medal was presented to him, and the winners from the other services, by His Majesty The King at Windsor Castle in December 2023. The National Rifle Association (NRA) Target Rifle Imperial took place in July 2023 and despite some excellent individual RAF performances, the British Army’s investment in their Troops-to-Target initiative continued to pay dividends with convincing wins against the RAF in both the long- range and short-range matches. RAF individuals did very well, in Target Rifle Group Captain William Cooper (RAF Coningsby) continued his previous years success in achieving 21stposition in the Kings Prize Final match (Top 100 of 1000 starting). In addition, Gp Capt Cooper, Flying Officer Sam Livingston and Flight Lieutenant Luke Crisp were added to the English XX development programme and along with Sergeant Scott Glanville added to the UK AF team selections for the 2024 tour to South Africa. 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 and social media continues to reach new audiences. Interest continues to grow in all disciplines with newcomer’s events conducted and plans to further expand this in 2025 through |
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collaborations with other clubs and groups. In addition, the Association has continued its investment in publicity and has ensured that its websites and other social media is up to date and in line with the RAF Central Fund guidelines post its merger with the RAF Sports Federation towards the end of 2023. Summary by the RAFSAA Chair: 2023 was a full and busy year for RAFSAA. Growing membership across all disciplines is encouraging, and engagement continues to keep the Association at the forefront of RAF Sporting achievements. 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) has been recognised but not fully exploited by units. With the RAF’s continued progression to an Agile Combat Employment concept and greater emphasis on an operational readiness ethos for the RAF to be ready to fly and fight continues to bode well for greater engagement amongst the RAF cohort. Additionally, RAFSAA’s accommodation continues to provide an exceptional facility at Bisley for its membership as well as an income stream to place the Association on a more stable and long-term 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 | N/A |
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|---|---|---|
| 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 remains satisfactory despite the costs associated with bringing on-line and maintaining 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 2023, RAFSAA continued to see the benefit of its major investment in 2021 for new accommodation and ablutions. The utilisation of the facility has meant an increase in overheads, but its popularity mean that costs are covered by the resulting income. The extra income also enabled 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 2023 slightly overspent the RAF Central Fund and public funding grants. However, as in earlier years, the shortfall was met by other regular grants, clubhouse and accommodation income, and members subscriptions and fees for events. Income from bar and accommodation receipts continue to meet or exceed expectations. The clubhouse, bar and accommodation after allowing for staff costs, club and accommodation running costs, maintenance and repairs providing 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 and maintain the facilities for the benefit of members and to provide a contemporary standard consistent with national requirements and expectations. In the longer term, older facilities will require major expenditure to maintain them or replace them. 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 routinelyholds restricted |
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|---|---|---|
| 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, remains under 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 the COVID pandemic showed, 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 Likelihood Worst Case Liability Reserve Allocated Loss of Grant income £50K + £30K Both Elements Highly Unlikely One Element Unlikely £80,000 £50,000 £25000 Unforeseen Events. Unlikely £30,000 Nil Loan repayment Unlikely £25,0001 £50002 Unplanned Routine Maintenance Probable £10,000 £10,000 Need to wind up Association Highly unlikely £70,000 Nil |
1 Total cost of loan at full term redemption of outstanding loan as of Dec 23.
2 Set at 6 months loan repayment.
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|---|---|---|
| Amount of reserves held | Para 1.22 | £40,000 |
| 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 may choose 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 and strength 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 | |
| Description of charity’s trusts: | SORP reference |
|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Association model constitution. |
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|---|---|---|
| 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. (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 meetingnext followingthe date of his |
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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 Central Fund sponsored Trustee training events. Induction package on RAFSAA and its policies and procedures provided. |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | RAF Central Fund. |
| 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 (Merged with RAF Central Fund at end of 2023) |
| Other | N/A. |
| 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 2023
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 | Voted to Continue at AGM 25 Jul 2023 |
|
| William Cooper | Director Sporting Disciplines |
||
| Colin Sach |
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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 |
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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.
----- Start of picture text -----
Signed on behalf of the
charity’s trustees.
Signature(s)
Full name(s) Andrew John Chassar Glazebrook
Position (eg Secretary,
Chair
Chair, etc)
Date
20 September 2024
----- End of picture text -----
Charity Accounts templates – Trustees’ annual report for the period 2023
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023
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 7 | Report of the Trustees |
|---|---|
| Page 8 | Statement of Financial Activities |
| Page 9 | Balance Sheet |
| Pages 10 to 16 | Notes to the Financial Statements |
| Page 17 | Independent Examiners Report to the Trustees. |
2
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
LEGAL AND ADMINISTRATIVE INFORMATION
CIO NUMBER 1176860
START OF FINANCIAL YEAR
1 January 2023
END OF FINANCIAL YEAR
31 December 2023
TRUSTEES THAT SERVED DURING THE YEAR TO 31 DECEMBER 2023
Gp Cpt Andrew Glazebrook Chair Wg Cdr Christopher Hockley (Retd) Budgets & Plans Gp Cpt Bob Fishwick (Retd) Vice President RAFSAA Gp Cpt William Cooper Dir Sporting Disciplines Sqn Ldr Jeff Fitzpatrick Vice Chairman RAFSAA Sqn Ldr Adrian Waters Dir Service Weapons Mr Colin Sach Conrad Steele-Benny Secretary (not a Trustee)
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 His 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 2023
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 reflective of the RAF’s Agile Combat Employment (ACE) operational concept. 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
RAFSAA was once again able to hold competitions across all disciplines. Numerous training and competitive events were well attended, and the various RAF teams fared well on a team and individual basis. 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 2023. The RAF Operational Shooting Competition went ahead and competition for the first His Majesty The Kings’ Medal for Champion Shot of the Royal Air Force (Service Weapons) was won by Corporal (now Sergeant) Kenroy Mitchell (AIDU, RAF Northolt). He was presented his medal by the His Majesty The King at Windsor Castle on 12 December 2023
The National Rifle Association (NRA) Target Rifle Imperial took place in July 2023 and, there was, once again, 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. In addition, the Royal Navy were also able to field a full and strong team making the Inter Services truly challenging. During the Target Rifle Imperial, RAF individuals did very well, despite the rain and interesting wind conditions, Group Captain Billy Cooper (RAF Coningsby) managed 21st place in the Kings Final for with a score of 292.20 (out of a possible 300).
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
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, 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 continue to reach new audiences. Interest continues to grow in all disciplines with newcomer’s events conducted and plans already in place to continue this in 2024, in addition through collaborations with other clubs such as the Marlow Rifle Club we were able to run a unique and successful introductory course. Target Sprint was again demonstrated to Station Commanders during the RAF Operational Shooting Competition. Several units expressing interest in running events, such as Henlow, there is hope to run an RAF and Inter-Services event with the support i-of staff from the Council for Cadet Rifle Shooting (CCRS) in early 2024. 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.
Summary by the RAFSAA Chair:
2023 represented another full shooting calendar with some fine individual and team performances across all of the Sporting Disciplines and Service Weapons. The pinnacle of the latter being the first presentation of His Majesty The Kings’ Medal for Champion Shot of the Royal Air Force by The King at Windsor Castle on 12 December 2023 to Sargent Mitchell. This also represents the span of shooting covered by RAFSAA, from sports (non-public) to individual training (public) which creates its unique challenges, not least on gaining appropriate funding from across the non-public and public domains. A route forward for the provision of public funds to deliver enhanced marksmanship training for the RAF on an enduring basis is being progressed which I am hopeful will be resolved early in 2024. On non-public funding RAFSAA continues to rely on the support of the Sports Federation and RAF Central Fund. The new accommodation building is being used extensively which provides a better experience for those staying at the National Home of Shooting, Bisley, and is also providing a steady income although the continues to be much work to do to maintain the 1920s RAF Clubhouse and its surrounds. With the continued support from RAFSAAs team of dedicated volunteers, the current foundations of the Association are solid for a productive 2024.
FINANCIAL REVIEW
The overall financial position of the Association continues to be satisfactory although operational pressures continue to impact revenue and affect the opportunities for members to attend Bisley and shoot. Overall and not including depreciation, there was a small profit and cash flow controls were good. However, quarterly management accounts are being created to allow Trustees to better understand the cyclical nature of costs and income. In particular, better appreciation of income and utilisation of the accommodation is necessary on a quarterly basis. The attached accounts provide the full details.
During 2023 RAFSAA continued to see the benefit of the new accommodation and ablutions providing much needed revenue to help maintain the other aged infrastructure where maintenance, repair and health and safety improvements continue to be a large proportion of necessary expenditure. A large amount of this expenditure was required to achieve fire safety improvements to current legal requirements following a detailed and comprehensive fire inspection.
As occurs in most years, in-year operational costs for 2023 overspent the RAF Central Fund Grant and public funding grant. However, as in earlier years, the shortfall was met by other income from clubhouse and accommodation surplus, members subscriptions and fees for events. Despite operational commitments for service personnel and a restricted service weapons programme due to the cancellation of the RAF Regiment Operational Shooting Competition, which would have clashed with the Coronation together with other operational tasks, income from bar and accommodation receipts were maintained. The clubhouse, bar and accommodation, after allowing for staff and contractor costs, club and accommodation running costs, maintenance and repairs, provided an adequate surplus.
5
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW (continued)
Funds continued to be committed to Health and Safety related matters and to 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 and expectations. In the longer term, older facilities will require major expenditure and/or replacement. Priority will be for critical maintenance such as the clubhouse flat roof where the covering is showing cracks. Other priorities for major improvements are 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 Fund’s fixed asset register reduced by £6k due to some rifles belonging to third parties being included in the fixed asset register for control purposes. A value was assigned to them but as owned by others they should have had a nil value attached to them. This adjustment recognises the situation. The Association routinely holds restricted reserves for these aspirations and 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 has been established, designated Accommodation Fund.
Consideration is being given to making a regular transfer of funds into this fund for the future.
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.
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Potential Challenge Likelihood Worst Case Liability Reserve Allocated
Both Elements Highly
£80,000
Loss of Grant Income Unlikely
£25,000
£50K + £30K
One Element Unlikely £50,000
Unforeseen Events Unlikely £30,000 Nil
Loan Repayment Unlikely £25,000 [1] £5,000 [2]
Unplanned Routine
Probable £10,000 £10,000
Maintenance
Need to wind up
Highly unlikely £70,000 Nil
Association
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1 Total cost of loan at full term redemption of outstanding loan as at April 2024.
2 Set at 6 months loan repayment
The amount of reserves held is approximately £18,552 which is represented by unrestricted net current assets.
PRINCIPAL SOURCE OF FUNDS
The charity is supported principally by a grant from the RAF Central Fund, funding from AOC22Gp towards military skill at arms training and by funds generated from bar and accommodation usage.
6
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
INVESTMENT POLICY
The investment policy is to maintain and improve the existing infrastructure in order to sustain and grow the membership numbers of serving personnel.
PRINCIPAL RISKS FACING THE CHARITY
Operational pressures on individuals continue to conflict and reduce the time available for sport, especially when it involves travelling to the only practical and available facilities for competitive target shooting at Bisley together
INDUCTION AND TRAINING OF TRUSTEES
Attendance at RAF Sports Federation sponsored Trustee training events.
Induction package on RAFSAA and its policies and procedures provided.
SERIOUS INCIDENT REPORTING
There were no serious incidents.
Trustees' Responsibilities
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Date ………………………………………….
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Signature………………………………………………………………
PRINT NAME…………………………………………………………..
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes INCOME Donations and Legacies 3a Charitable Activities 3b Other Trading Activities 3c Investments 3d Other 3e 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 2023 2022 £ £ £ £ £ 30,000 - 63,157 93,157 102,004 93,588 - - 93,588 83,430 26,293 - - 26,293 31,911 - - - - - - - - - - 149,881 - 63,157 213,038 217,345 20,527 - - 20,527 19,704 153,185 - 54,572 207,757 197,074 5,515 - - 5,515 1,002 179,227 - 54,572 233,799 217,780 (29,346) - 8,585 (20,761) (435) - - - - - (29,346) - 8,585 (20,761) (435) 4,943 - (4,943) - - (24,403) - 3,642 (20,761) (435) 367,759 - 3,450 371,209 371,644 343,356 - 7,092 350,448 371,209 |
|---|---|
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 10 to 16 form part of these financial statements.
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
BALANCE SHEET AS AT 31 DECEMBER 2023
| Note Fixed Assets Tangible assets 2 Current Assets Stocks 6 Debtors 7 Cash at bank and in hand 8 Total Current Assets 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities 10 NET ASSETS Funds of the CIO General Funds Restricted Funds 11 Designated Funds Total Funds Creditors:amounts falling due within one year Creditors:amounts falling due in more than one year |
Unrestricted Restricted 31-Dec-23 31-Dec-22 Funds Funds Total Total £ £ £ £ 342,656 - 342,656 359,764 6,469 - 6,469 4,040 15,636 - 15,636 39,178 22,902 7,092 29,994 18,535 45,007 7,092 52,099 61,753 26,455 - 26,455 22,595 18,552 7,092 25,644 39,158 361,208 7,092 368,300 398,922 17,852 - 17,852 27,713 343,356 7,092 350,448 371,209 343,356 - 343,356 367,759 - 7,092 7,092 3,450 - - - - 343,356 7,092 350,448 371,209 |
|---|---|
Signed on behalf of all the trustees
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Signature
Print Name
Date of approval
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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.
Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
Material prior period errors
No material prior year errors have been identified in the reporting period.
Some items of income and expenditure have been re-classified to provide better clarity. Overall figures have not been re-stated.
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.
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES (continued)
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.
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
Deferred income of £500 has been included in the accounts representing affiliation memberships for the following year.
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.
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
2. TANGIBLE FIXED ASSETS (continued)
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 0% Plant and Equipment 20% Fixtures and Fittings 10% Firearms No set percentage but revalued each year using a reasonable approach Trophies 0%
| Cost 01-Jan-23 Additions Disposals Adjustment Cost at 31-Dec-23 Depreciation 01-Jan-23 Disposals Charge Adjustment Depreciation at 31-Dec-23 Net Book Value 31-Dec-23 Net Book Value 31-Dec-22 |
Fixtures, Leasehold Fittings & Historic Buildings Equipment Firearms Trophies TOTAL £ £ £ £ £ 300 217,574 34,937 51,332 97,130 401,273 - - - 5,895 - 5,895 - - - (210) - (210) - - - (6,000) (6,000) 300 217,574 34,937 51,017 97,130 400,958 - 21,758 13,593 6,158 - 41,509 - - - (210) - (210) - 10,879 2,870 4,554 - 18,303 - - - (1,300) (1,300) - 32,637 16,463 9,202 - 58,302 300 184,937 18,474 41,815 97,130 342,656 300 195,816 21,344 45,174 97,130 359,764 |
|---|---|
During an internal review in 2023 of fixed assets held, it came to light that fixed assets costing £6,000 and associated accumulated depreciation totalling £1,300 has been included in the financial statements since 2016, but those assets did not actually belong to the charity, they were being stored on behalf of a third party. An adjustment has been made to remove these from the fixed asset register as shown above.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2023 : None 31st December 2022 : 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 2023 2022 £ £ £ £ £ - - 59,515 59,515 66,852 30,000 - 3,477 33,477 34,492 - - 165 165 660 30,000 - 63,157 93,157 102,004 83,003 - - 83,003 75,759 10,585 - - 10,585 7,071 - - - - 600 93,588 - - 93,588 83,430 26,293 - - 26,293 31,911 26,293 - - 26,293 31,911 |
|---|---|
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
4. ANALYSIS OF EXPENDITURE
| a) Raising Funds Fundraising Staff Salaries b) Charitable Activities Kit & Equipment New Member Engagement Donations Sports Federation Fund Expenditure Other Target Rifle Costs Other Clay Pigeon Costs Depreciation Other Operating Costs Other Association Costs c) Other* Fixed Asset Adjustment 17 Loan interest |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2023 2022 £ £ £ £ £ 20,527 - - 20,527 19,704 20,527 - - 20,527 19,704 6,003 - - 6,003 5,192 - - 3,238 3,238 2,275 1,116 - - 1,116 - - - 1,417 1,417 3,010 8,569 - - 8,569 8,471 12,709 - - 12,709 12,263 18,303 - - 18,303 18,787 90,064 - 49,917 139,981 126,827 16,421 - - 16,421 20,249 153,185 - 54,572 207,757 197,074 4,700 - - 4,700 - 815 - - 815 1,002 5,515 - - 5,515 1,002 |
|---|---|
5. DETAILS OF MATERIAL EXPENDITURE
| The following expenditure is included in operating costs: Affiliation and Registration Fees Entrance Fees Travel Accommodation and Refreshments Hire Costs Repairs and Maintenance Memberships and Subscriptions Training and Course Fees Medals and Trophies First Aid Insurance Printing, Postage and Stationery Telephone Consumables Contractor costs Miscellaneous Ground rent and service charges Cleaning Utilities and Council Tax Health and Safety Inter Services RAF Championships Wages and Salaries Legal and Professional Fees Independent examiner’s fees |
TOTAL TOTAL 2023 2022 £ £ 1,775 817 - 3,540 380 784 87 567 7,156 5,653 17,715 14,959 867 211 175 - 959 602 60 171 2,266 2,266 1,140 1,110 362 291 994 759 9,701 13,337 2,719 3,615 811 240 23,874 25,716 2,949 - 26,029 14,380 3,938 1,364 3,300 6,335 2,401 - 30,323 26,522 - 3,588 139,981 126,827 |
|---|---|
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
6. STOCK
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Fund | Fund | 31-Dec-23 | 31-Dec-22 | |
| £ | £ | £ | £ | |
| Bar stock | 3,561 | - | 3,561 | 1,559 |
| Medals | 2,037 | - | 2,037 | 1,233 |
| Other | 871 | - | 871 | 1,248 |
| 6,469 | - | 6,469 | 4,040 | |
| 7. DEBTORS AND PREPAYMENTS Debtors Prepayments Overpaid Pensions to be recovered |
Unrestricted Fund £ 7,676 7,073 887 |
Restricted Fund £ - - - |
Total 31-Dec-23 £ 7,676 7,073 887 |
Total 31-Dec-22 £ 33,260 5,918 - |
| 15,636 | - | 15,636 | 39,178 | |
| 8. CASH AT BANK AND IN HAND Cash at bank and in hand |
Unrestricted Fund £ 22,902 |
Restricted Fund £ 7,092 |
Total 31-Dec-23 £ 29,994 |
Total 31-Dec-22 £ 18,535 |
| Total | 22,902 | 7,092 | 29,994 | 18,535 |
| Creditors Accruals Deferred Income Loans 9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR* |
Unrestricted Fund £ 9,626 6,475 500 9,854 |
Restricted Fund £ - - - |
Total 31-Dec-23 £ 9,626 6,475 500 9,854 |
Total 31-Dec-22 £ 6,541 3,933 2,509 9,612 |
| 26,455 | - | 26,455 | 22,595 | |
| *** DEFERRED INCOME** Deferred income brought forward 01/01/23 Utilised in the year |
Affiliation Membership 2,509 (2,509) |
O'seas Visit - - |
Ann. Dinner - - |
Total 2,509 (2,509) |
| Receipts | - 500 |
- - |
- - |
- 500 |
| Deferred income as at 31/12/23 | 500 | - | - | 500 |
| Deferred income represents affiliation memberships intended for the following financial Unrestricted Restricted Fund Fund £ £ Loans 17,852 - 10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR |
year. Total 31-Dec-23 £ 17,852 |
Total 31-Dec-22 £ 27,713 |
||
| 17,852 | - | 17,852 | 27,713 |
The loan is an unsecured bounce back loan, guaranteed by the UK government under BBLS, and is scheduled to be repaid by September 2026. Repayments are currently £869.62 per month.
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
11. RESTRICTED FUNDS
| RAF Central Fund RAF Sports Federation Accommodation Fund RAF Central Fund RAF Sports Federation Accommodation Fund |
Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ - 53,125 (53,155) 30 - - 6,390 (1,417) (4,973) - 3,450 3,642 - - 7,092 3,450 63,157 (54,572) (4,943) 7,092 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 PREVIOUS REPORTING PERIOD CURRENT REPORTING PERIOD |
|---|---|
The amounts transferred were used to purchase fixed assets in accordance with the terms of those funds.
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 restricted funds are wholly represented by cash reserves of the CIO.
12. STAFF COSTS AND NUMBERS
| Gross Wages and Salaries Employer's National Insurance Costs (after annual allowance) Employer's Pension Contributions 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 2023 2022 £ £ 49,369 44,880 - - 1,481 1,346 50,850 46,226 TOTAL TOTAL 2023 2022 £ £ 1 1 - - 1 1 - - 2 2 |
|---|---|
No employees received emoluments in excess of £60,000 (2022: None)
13. TRANSACTIONS WITH TRUSTEES AND OTHER RELATED PARTIES
The secretary (who is not a Trustee) was reimbursed £113.40 mileage expenses incurred whilst on charity business. The secretary was also reimbursed for charitable expenditure incurred personally. No other 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.
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023
14. RISK ASSESSMENT
The trustees have given a full description of their risk assessment in their Trustees' Report.
15. RESERVES POLICY
The trustees have given a full description of their reserves policy in their Trustees' Report.
16. 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.
17. FIXED ASSET ADJUSTMENT
During an internal review in 2023 of fixed assets held, it came to light that fixed assets costing £6,000 and associated accumulated depreciation totalling £1,300 actually belonged to third parties but were being included in the fixed asset register for control purposes. A value was assigned to them but as they were owned by others they should have had a nil value attached to them. This adjustment recognises the situation.
Adjustment for Net Book Value of assets owned by third parties £ 4,700
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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 2023.
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”).
Responsibilities 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.
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 Irvinesmith FCIE Date: 16 September 2024
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham Chichester PO18 8NF
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