Period End Date
0 1 0 1 2 4
3 1 1 2 2 4
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 National Smallbore Rifle Association (NSRA) nationals and 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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| 3 of 13 | ||
|---|---|---|
| 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 |
| 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 2024 with associated training and newcomer’s events to support and improve our competitors. The Defence Operational Shooting Competition (DEFOSC) in June, which included the Service Weapons Inter- Services matches and the RAF Operational Shooting Competition (RAFOSC) went ahead. The prestigious competition for His Majesty the King's Medal for Champion Shot of the Royal Air Force (Service Weapons) was won by Corporal Nathaniel Webb (RAF Stafford). The medal was presented to him, and the winners from the other services, by His Majesty The King at Windsor Castle in July 2024. Of note is that Cpl Webb was the winner of the last Queens Medal in 2022. In Service Weapons the RAF team won the Urban Contact match and were second behind the Army in the Whithead (Service Pistol) and United Services (Service Rifle) which placed them second in the Burdwan (Inter-Services). The National Rifle Association (NRA) Target Rifle Imperial took place in July 2024 and despite some excellent individual and team performances in the various Club and Imperial shoots from 300-1000 Yards, the British Army’s investment in their Troops-to-Target initiative continues to pay dividends with wins against the RAF in both the long-range and short-range matches, albeit by a narrower margin than previous years in some instances. Gp Capt Billy Cooper, Flying Officer Sam Livingston, Flight Lieutenant Luke Crisp and Sergeant Scott Glanville were selected as part of UK Armed Forces (UKAF) team selections for the 2024 tour to South Africa alongside some of our retired members in the UK Veterans team. This was the first UKAF tour in nearly 20 years. 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 considerable team and individual success in Clays but again the British Army’s strength,developed through their Troops-to- |
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Target programme, in Small-Bore was difficult to match. Flying Officer Sam Livingston was selected as part of the new intake for the 2024 UK Lions team. Membership continues to grow, albeit slowly, as advertising and social media continues to reach new audiences with an average of 2-3 enquires per month. Interest continues to grow in all disciplines with newcomer’s events conducted and plans to further expand this in 2025 through collaborations with other clubs and groups. In addition, the Association has continued its investment in its membership and facilities management systems with the introduction of the comprehensive MyClubhouse system which includes membership subscription, accommodation management, firearms records, event management and website facilities amongst other features. This has considerably aided the streamlining of a number of processes and reduced administrative burdens for cash handling as well as improving compliance with firearms legislation. Summary by the RAFSAA Chair: 2024 was, again, another full and busy year for RAFSAA. Investment in electronic membership and booking systems appear to be paying dividends. However, the associations finances continue to be a challenge with support from the RAF and RAF Central Fund remaining static while costs have increased and having to manage a increasing aging infrastructure. This is a major focus for the Trustees and work has progressed on gaining a better understanding of inflow and outflow using a cost leadership approach. This will remain a focus at least in the short to medium term. RAFSAA also needs to remain relevant to support the output of the RAF in protecting the nation and helping it prosper and is uniquely positioned to support the RAF to be ready to fly and fight as shooting is a core military skill and contributes to developing an operational mindset. In sum, RAFSAA is facing a number of challenges but current developments give rise to optimism that these will be overcome.
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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 |
| SORP reference |
||
| Review of the charity’s financial position at the end of the period |
Para 1.21 | As occurs in most years, in-year operational costs for 2024 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. |
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| 7 of 13 | ||
|---|---|---|
| The Association routinely holds restricted reserves (where a donation has been given for a specific purpose as specified by the donor). Recognising these future priorities, the establishment of a Maintenance, Refurbishment and Development Contingency Fund, as an additional reserve remains under discussion. 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 £25,000 Unforeseen Events. Unlikely £30,000 Nil Loan repayment Unlikely £9,4481 £5,0002 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 24.
2 Set at 6 months loan repayment.
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| 8 of 13 | ||
|---|---|---|
| Amount of reserves held | Para 1.22 | Update |
| 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 reduction 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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| 9 of 13 | ||
|---|---|---|
| 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 Sport RAF Central Fund. Nuffield Trust. RAF Benevolent Fund. |
| 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 |
| Reference and Administrative details | 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 |
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 | Voted to Continue at AGM 25 Jun 2024 |
|
| Christopher Hockley | Treasurer (Plans and Budgets) |
Voted to Continue at AGM 25 Jun 2024 |
|
| Adrian Waters | Director Service Weapons |
Voted to Continue at AGM 25 Ju4 2024 |
|
| Jeffery Fitzpatrick | Vice Chair | Voted to Continue at AGM 25 Jul 2023 |
|
| William Cooper | Director Sporting Disciplines |
Voted to Continue at AGM 22 Jul 2022 |
|
| Colin Sach | Voted to Continue at AGM 25 Jun 2024 |
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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 | 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 capacity |
N/A | |||
| Name and objects of the charity on whose behalf the assets are held and how this fall within the custodian charity’s objects |
N/A | |||
| Details of arrangements for safe custody and segregation of such assets from the charity’s own assets |
N/A |
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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) Full name(s) Andrew John Chassar Glazebrook Position (eg Secretary, Chair Chair, etc) Date 29 October 2025
ROYAL AIR FORCE
SMALL ARMS ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
CHARITABLE INCORPORATED ORGANISATION
CIO NUMBER 1176860
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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 2024
LEGAL AND ADMINISTRATIVE INFORMATION
CIO NUMBER
1176860
START OF FINANCIAL YEAR
END OF FINANCIAL YEAR
TRUSTEES THAT SERVED DURING THE YEAR TO 31 DECEMBER 2024
1 January 2024 31 December 2024 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
GOVERNING DOCUMENT
BANKERS
INDEPENDENT EXAMINER
The RAF Clubhouse Bisley Camp Brookwood Woking GU24 0NY CIO Association registered 26th January 2018 Royal Bank of Scotland Holt's Military Banking 200 Fowler Avenue Fowler Business Park Farnborough Hampshire GU14 7JP Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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 2024
MAIN ACTIVITIES OF THE CIO
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 including Reserves are 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-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 NSRA nationals and 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.
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.
POLICY ON GRANT MAKING
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
CONTRIBUTION MADE BY VOLUNTEERS
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.
ACHIEVEMENTS AND PERFORMANCE
General : RAFSAA held competitions across all disciplines throughout 2024 with associated training and newcomer’s events to support and improve our competitors. The Defence Operational Shooting Competition (DEFOSC) in June, which included the Service Weapons Inter-Services matches and the RAF Operational Shooting Competition (RAFOSC) went ahead. The prestigious competition for His Majesty the King's Medal for Champion Shot of the Royal Air Force (Service Weapons) was won by Corporal Nathaniel Webb (RAF Stafford). The medal was presented to him, and the winners from the other services, by His Majesty The King at Windsor Castle in July 2024. Of note is that Cpl Webb was the winner of the last Queens Medal in 2022.
4
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE (continued)
In Service Weapons the RAF team won the Urban Contact match and were second behind the Army in the Whithead (Service Pistol) and United Services (Service Rifle) which placed them second in the Burdwan (Inter Services).
The National Rifle Association (NRA) Target Rifle Imperial took place in July 2024 and despite some excellent individual and team RAF performances in the various Club and Imperial shoots from 300-1000 Yards, the British Army’s investment in their Troops-to-Target initiative continues to pay dividends with wins against the RAF in both the long-range and short-range
Gp Capt Cooper, Flying Officer Sam Livingston and Flight Lieutenant Luke Crisp and Sergeant Scott Glanville were selected as part of UK AF team selections for the 2024 tour to South Africa alongside some of our retired members in the Uk Veterans team. This was the first UKAF tour in nearly 20 years.
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 considerable team and individual success in Clays but again the British Army’s strength, developed through their Troops-to-Target programme, in Small-Bore was difficult to match.
Flying Officer Sam Livingston was selected as part of the new intake for the 2024 Uk Lions team.
Membership continues to grow, albeit slowly, as advertising and social media continues to reach new audiences with an average of 2-3 enquires per month. Interest continues to grow in all disciplines with newcomer’s events conducted and plans to further expand this in 2025 through collaborations with other clubs and groups.
In addition, the Association has continued its investment in its membership and facilities management systems with the introduction of the comprehensive MyClubhouse system which includes membership subscription, accommodation management, firearms records, event management and website facilities amongst other features. This has considerably aided the streamlining of a number of processes and reduced administrative burdens for cash handling as well as improving compliance with firearms legislation.
FINANCIAL REVIEW
The overall financial position of the Association remains satisfactory although operational pressures have yet again impacted revenue and reduced the opportunities for members to attend Bisley and shoot. In addition, inflation and the static level of our vital grants for the last 3 years has caused a loss and placed a strain on cash flow during the year. The attached accounts provide the full details.
During 2024 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 directed at maintenance of the infrastructure and essential health and safety improvements.
As occurs in every year, in-year operational costs for 2024 overspent the RAF Central Fund Grant and public funding grant by an ever-greater amount. However, as before, the shortfall was met by other regular income from the clubhouse and accommodation surplus, members subscriptions and fees for events. Fees and prices have had to be raised for 2025 to try and address the shortfall. In a period when there are cost of living pressures, hopefully the price rises will not be counter - productive. Despite operational commitments for service personnel causing a restricted service weapons programme and the cancellation of the RAF Regiment Operational Shooting due to 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 a vital surplus to offset the continued increase of costs when hiring venues for all disciplines.
Funds continued to be committed to Health and Safety related matters and maintenance of the 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 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 has been established. Due to the pressures noted earlier the level of actual reserves is not growing at an acceptable rate in order to achieve these future aspirations.
The loss in 2024 continues to place a strain on Association finances. Trustees are focussed on the major changes that are needed to address the situation in the knowledge that grants have been, and will continue to be, static in the future. The effects of inflation and price increases over the last 4 years and now for the next 3 years, require significant changes to reduce costs and to grow income. These changes are urgently required to reverse the adverse impacts on the Charity’s ability to deliver our charitable aims and responsibilities.
The Association’s policy for holding unrestricted reserves and their need is set out below.
5
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
Statement explaining the policy for holding reserves stating why they are held
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.
----- Start of picture text -----
Potential Challenge Likelihood Worst Case Liability Reserve Allocated
Both Elements Highly Unlikely £80,000
Loss of Grant Income
£25,000
£50K + £30K
One Element Unlikely £50,000
Unforeseen Events Unlikely £30,000 Nil
Loan Repayment Unlikely £9,448 [1] £5,000 [2]
Unplanned Routine
Probable £10,000 £5,000
Maintenance
Need to wind up
Highly unlikely £70,000 Nil
Association
----- End of picture text -----
1 Total cost of loan at full term redemption of outstanding loan as at October 2025. 2 Set at 6 months loan repayment
Whilst net current liabilities stand at £753 as at 31st December, the cashflow cycles and associated levels of income in the 1st half of each year always far exceeds cashflow needs, furthermore the trustees are confident that reserves will return to planned operating levels in 2026-27.
PRINCIPAL SOURCE OF FUNDS
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
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 available facilities at Bisley or to Clay target venues 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.
INDUCTION AND TRAINING OF TRUSTEES
Attendance at RAF Sports Federation sponsored Trustee training events.
Induction package on RAFSAA and its policies and procedures provided.
TRUSTEE SELECTION METHODS
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.
6
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes INCOME Income and Endowments from: Donations and Legacies 3a Charitable Activities 3b Other Trading Activities 3c Other 3d 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 11,12 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 33,205 - 56,270 89,475 93,157 32,130 - - 32,130 35,813 93,259 - - 93,259 80,768 1,247 - - 1,247 3,300 159,842 - 56,270 216,112 213,038 21,515 - - 21,515 22,736 167,788 - 56,270 224,058 205,548 581 - - 581 5,515 189,884 - 56,270 246,154 233,799 (30,042) - - (30,042) (20,761) - - - - - (30,042) - - (30,042) (20,761) (3,205) 10,297 (7,092) - - (33,247) 10,297 (7,092) (30,042) (20,761) 343,356 - 7,092 350,448 371,209 310,109 10,297 - 320,406 350,448 |
|---|---|
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.
8
AS AT 31 DtCEMBIR ID24 F4nEt5 Funts Tatsl Taryit4e assers 328,907 341656 6.1x17 007 9.626 15,636 Cash at bank and in hand 11,975 11.975 cr•dIlo amtyjnts laifing YW 28.%1 28.361 26.455 17531 {7S31 TOTAL ASSrfs less offtnt Ilabilitie 3¥IS4 324154 CrndIt0r •rrwnts tsllin9 +kn in mre than ¢ io 7,748 7.748 IY.852 rfth• ao C*neTal Fun¢ts 310.10 310.109 343.356 li 7.092 gnat•1 FuThJ$ 12 10.297 LO.297 Slgn•d on b•h•ll of lh• Irurt•• Prfnt of apprnial
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
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 £1,125 has been included in the accounts representing accommodation income intended 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.
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:
| Leasehold | 5% | |||||||
|---|---|---|---|---|---|---|---|---|
| Fixtures and | Fittings | 10% | ||||||
| Firearms | No set percentage but assessed for impairment and | revalued | each year using a | |||||
| reasonable approach | ||||||||
| Trophies | 0% | |||||||
| Fixtures, | ||||||||
| Leasehold | Fittings & | |||||||
| Historic | Buildings | Equipment | Firearms | Trophies | TOTAL | |||
| £ | £ | £ | £ | £ | ||||
| Cost | 01-Jan-24 | 300 | 217,574 | 34,937 | 51,017 | 97,130 | 400,958 | |
| Additions | - | - | - | - | - | - | ||
| Cost at | 31-Dec-24 | 300 | 217,574 | 34,937 | 51,017 | 97,130 | 400,958 | |
| Depreciation | 01-Jan-24 | - | 32,637 | 16,463 | 9,202 | - | 58,302 | |
| Charge | - | 10,879 | 2,870 | - | - | 13,749 | ||
| Depreciation at | 31-Dec-24 | - | 43,516 | 19,333 | 9,202 | - | 72,051 | |
| Net Book Value | 31-Dec-24 | 300 | 174,058 | 15,604 | 41,815 | 97,130 | 328,907 | |
| Net Book Value | 31-Dec-23 | 300 | 184,937 | 18,474 | 41,815 | 97,130 | 342,656 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2024 : None
31st December 2023 : None
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 3. ANALYSIS OF INCOME a) Donations and Legacies Donations Gift Aid tax reclaim Grants Received Public Funding b) Charitable Activities Bank Interest Match Fees and Fixture Income Membership subscriptions Other Charitable Activities Overseas Visits RAF Champs c) Other Trading Activities Accommodation and Hire/Rental Income Bar Sales and Catering Income Sale of Clothing/Equipment d) Other Income Other income |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 2,497 - 3,145 5,642 3,477 709 - - 709 165 - - 53,125 53,125 59,515 30,000 - - 30,000 30,000 33,205 - 56,270 89,475 93,157 - - - - - 8,184 - - 8,184 7,116 12,737 - - 12,737 10,585 3,110 - - 3,110 7,702 165 - - 165 - 7,934 - - 7,934 10,410 32,130 - - 32,130 35,813 54,696 - - 54,696 53,355 37,746 - - 37,746 26,293 817 - - 817 1,120 93,259 - - 93,259 80,768 1,247 - - 1,247 3,300 1,247 - - 1,247 3,300 |
|---|---|
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
4. ANALYSIS OF EXPENDITURE
| a) Raising Funds Fundraising Staff Salaries Note 13 Publishing Costs, Marketing and Website b) Charitable Activities Cost of Sales Depreciation Donations Kit & Equipment New Member Engagement Other Association Costs Other Operating Costs c) Other* Fixed Asset Adjustment Loan interest |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2024 2023 £ £ £ £ £ 19,563 - - 19,563 22,736 1,952 - - 1,952 - 21,515 - - 21,515 22,736 20,840 - - 20,840 13,934 13,749 - - 13,749 18,303 - - - - 1,116 3,609 - - 3,609 7,420 - - 4,631 4,631 3,238 - - - - 36 129,590 - 51,639 181,229 161,501 167,788 - 56,270 224,058 205,548 - - - - 4,700 581 - - 581 815 581 - - 581 5,515 |
|---|---|
5. DETAILS OF MATERIAL EXPENDITURE
| * The following expenditure is included in operating costs: Accommodation and Refreshments Affiliation and Registration Fees Annual Dinner Bank Charges Cleaning Consumables Contractor costs Entrance Fees First Aid Ground rent and service charges Health and Safety Hire Costs Independent examiner’s fees Insurance Inter Services IT Hardware and Computer Software Medals and Trophies Memberships and Subscriptions Miscellaneous Overseas Visits Printing, Postage and Stationery RAF Championships Repairs and Maintenance Telephone Training and Course Fees Travel Utilities and Council Tax Wages and Salaries Note 13 |
TOTAL TOTAL 2024 2023 £ £ 4,375 502 2,512 1,775 1,075 1,277 2,825 1,487 6,495 2,949 8,680 11,628 2,085 2,719 192 - - 60 26,582 23,874 2,698 3,938 16,517 13,009 1,260 1,140 192 2,266 6,939 3,801 288 1,391 8,563 1,406 182 867 468 1,158 600 - 357 367 14,467 12,079 13,714 17,715 1,636 994 - 576 850 380 28,589 26,029 29,090 28,114 181,229 161,501 |
|---|---|
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ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
6. STOCK
| Bar stock Medals Other 7. DEBTORS AND PREPAYMENTS Debtors Prepayments Accrued Income Overpaid Pensions to be recovered 8. CASH AT BANK AND IN HAND Cash at bank and in hand Total Creditors Accruals Deferred Income Loans DEFERRED INCOME Deferred income brought forward 01-Jan-24 Utilised in the year Received in 2024 for 2025 Deferred income as at 31-Dec-24 9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 3,193 - 3,193 3,561 1,997 - 1,997 2,037 817 - 817 871 6,007 - 6,007 6,469 Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 2,191 - 2,191 7,676 6,726 - 6,726 7,073 709 - 709 - - - - 887 9,626 - 9,626 15,636 Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 11,975 - 11,975 29,994 11,975 - 11,975 29,994 Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 7,754 - 7,754 9,626 9,378 - 9,378 6,475 1,125 - 1,125 500 10,104 - 10,104 9,854 28,361 - 28,361 26,455 Affiliation O'seas Visit Accommo- Total Membership dation 500 - - 500 (500) - - (500) - - - - - - 1,125 1,125 - - 1,125 1,125 |
|---|---|
Deferred income in 2024 represents income received for accommodation, intended for the following financial year.
| Loans 10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 7,748 - 7,748 17,852 7,748 - 7,748 17,852 |
|---|---|
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 2024
11. RESTRICTED FUNDS
| RAF Central Fund RAF Clay Pigeon Shooting Association Restricted Donations Accommodation Fund RAF Central Fund RAF Sports Federation Accommodation Fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ - 53,125 (53,125) - - - 3,000 (3,000) - - - 145 (145) - - 7,092 - - (7,092) - 7,092 56,270 (56,270) (7,092) - 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 PREVIOUS REPORTING PERIOD CURRENT REPORTING PERIOD |
|---|---|
RAF Central Fund Grant - to be used for operating costs, kit and equipment, overseas visits and development activities. RAF Clay Pigeon Shooting Association - to be used for operating costs and development activities Restricted Donations - to be used for development activities
Sports Federation Grant - to be used for kit & equipment.
Accommodation Fund - this fund was first established in the 2019 financial year, following a donation received. The donation was initially classified as a restricted fund, but it has now become clear that there were in fact no restrictions attached to that or any subsequent donations. The donations were actually earmarked by the Trustees as designated funds for potential future improvements to accommodation and ablutions. Accordingly, a correcting transfer of £7,092 has been actioned in this financial year to reflect the correct fund classification.
The restricted funds are wholly represented by cash reserves of the CIO.
12. DESIGNATED FUNDS
| Accommodation Fund Accommodation Fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ - - - 10,297 10,297 - - - 10,297 10,297 Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ - - - - - - - - - - CURRENT REPORTING PERIOD PREVIOUS REPORTING PERIOD |
|---|---|
Accommodation Fund - this fund was first established in the 2019 financial year, following a donation received. The donation was initially classified as a restricted fund, but it has now become clear that there were in fact no restrictions attached to that or any subsequent donations. The donations were actually earmarked by the Trustees as designated funds for potential future improvements to accommodation and ablutions. Accordingly, a correcting transfer of £7,092 has been actioned in this financial year to reflect the correct fund classification.
15
ROYAL AIR FORCE SMALL ARMS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
13. 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 2024 2023 £ £ 47,236 49,369 - - 1,417 1,481 48,653 50,850 TOTAL TOTAL 2024 2023 £ £ 1 1 - - 1 1 - - 2 2 |
|---|---|
No employees received emoluments in excess of £60,000 (2023: None)
14. TRANSACTIONS WITH TRUSTEES AND OTHER RELATED PARTIES
The secretary (who is not a Trustee) was reimbursed £186.20 mileage expenses incurred whilst on charity business. One Trustee was reimbursed £216 for for charitable expenditure they incurred personally. One Trustee was reimbursed £150 for travel costs incurred whilst representing the team at World Championships (note this payment was an agreed contribution paid on the same terms and amounts as to other non-Trustee team members). One related party to a Trustee was reimbursed £40 for charitable expenditure they 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.
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.
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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 2024.
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: 24 October 2025
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
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