2025-03-31-accounts

Service Non Public Funds Final Accounts, Army Form N1514

Managing Trustee’s Report, Internal Audit (Rev 11/09) Board Report and Independent Examiner’s Report (SORP 2005 compliant) Regimental Accountant Scheme

Unit: Royal Centre for Defence Medicine (RCDM)

Address: Queen Elizabeth Hospital, Mindelsohn Way, Edgbaston, Birmingham, B15 2TH

In respect of the: Service Patients Welfare Fund (SPWF) - Central Bank ~~Fund/C~~ harity

Charity Commission/Regulator registered number: 1131194

For the period from: 01 Apr 24 To 31 Mar 25

Managing Trustee(s) during the period:

From	01 Apr 24	to	31 Mar 25	Name	Col V Moorhouse
From		to		Name
From		to		Name

Fund Manager(s) during the period:

From	01 Apr 24	to	31 Mar 25	Name	Maj D Holliday
From		to		Name
From		to		Name

Internal Auditor(s) during the period:

From	01 Apr 24	to	30 Jun 24	Name	Capt C Brettell
From	1 Jul 24	to	31 Mar 25	Name	Capt W Heathcote
From		to		Name

Associate Auditor(s) during the period:

Associate Auditor Lt D Whitcroft (OIC Property Check)

Associate Auditor Sgt H Newman (2iC Property Check) Associate Auditor

Regimental Accountant(s) during the period:

From	01 Apr 24	to	28 Oct 24	Name	Sgt N Bibby (nee Grimshaw)
From	28 Oct 24	to	28 Feb 25	Name	WO2 A Burns
From	28 Feb 25	to	31 Mar 25	Name	SSgt J Brown

1

Internal Auditor’s/Audit Board Report

1. I have examined the books of account and records from which the final accounts were prepared and have obtained all the information and explanations that were necessary for the purpose of my internal audit.

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

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

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

5. I have made the following observations whilst carrying out the internal audit:

6. a. Previous have been actioned

IA Comments

• The fund was originally registered with the Charity Commission as it received income from donations that exceeded £100,000.00 during the period of Op HERRICK and TELIC. This is no longer the case, and the only income is from small donations and interest on the current account. The MT will meet with the Trustees to discuss de-registering the fund with the Charity Commission in the next FY.

• To note, the fund holds a large investment portfolio of £500k +. This is only relevant to the CB if they are cashed in.

• The fund has a still has a large Central Bank holding of £86,363.09. The fund value has decreased by approximately £20,000.00 over the FY, mainly due to large-scale refurbishment of the patient welfare room. This came from current bank holdings and does not affect investments.

• The fund holds a petty cash float for daily cash transactions. This is monitored and utilised appropriately.

Signature [e-mail] E-Signed Name Capt W Heathcote

Date: 16 May 25 Appointment IA/RAO

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

Respective Responsibilities of Trustees and Examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed.

It is my responsibility to:

• a. Examine the accounts (under section 43(3)(a) of the Act).

• b. Follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act).

• c. State whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention (other than that disclosed overleaf*):

• a. Which gives me reasonable cause to believe that in any material respect the requirements:

• (1) To keep accounting records in accordance with section 41 of the 1993 Act;

(2) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act.

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

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

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

Comd/SO2 SPS Comments

No comment.

• Signature [e-mail] [E Signed]

Name Maj A Strout (pp. WO2 K Challand) Date: 13 Jan 26 Appointment IE/SO2 SPS, HQ Centre

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