Seplice Non Public Funds Final Accounts. Managing Trustee's Report, Internal Audit Board Report and Independent Examinerfs Report (SORP 2(M)5 compliant) Regimental Accountant Scheme Army Fomi N1514 (Rev 11109> Unit.. Brltish Forces Brunei Address.. Tuker Lines. BFPO 11 In ResFed of the 1 RGR PRI Fundlcharity Charity CommissionlRegulator registered number 1193862 For the period from 01-Jul-22 to 30-Jun-23 Managing Trustsels) during the perlod: From From 01-Jul-2022 07-Aug-2022 06-Aug-2022 30-Jun-2023 Name Name LT Col A P Todd MBE Lt Col HPS Stanford-Tuck to Fund Managèr(s) durlng the period: From 01-Jul-2022 09-O¢t-2022 Name Maj Rajeshkumar Gurung From 10-Oct-2022 30Un-2O23 Name Maj Krishna Loksam From to Name Internal Auditor(s) durfng the period: From 01-Jul-2022 to 30-Jun-2023 Name Capt Sumit Joshi Associate Audltorls) during the perlod: Associate Audiior Capt Bhupendra Gaha - End of Year Audltor Reglmental A¢¢ountant(s) during the perfod: Frorn Frorn From 01-Jul-2022 07-Dec-2022 to to 06-Dec-2022 30Jun-2023 Name Name Name Sgt Mirnlal Thapa Sgt Nlshan Rai
ststehneut of FIMaDciI Ac(iviti¢s as t 30AWllll3 PaxtoB+ Pagel ofl Prin¢¢d: 301(16llO23 I RGR PRI IRGR Uwestric DesigdGPF FJMloivmcnt Funds Tokl Prcvious Period To1 Funds FUts Ineomlng Ruourtes Voluntary Income Aaiviiic5 for G¢n¢rnling Funds InYe5tmenl Income Incomc Rcsovrcc5 frixn hariMbleAciivilies S(L09427 11853.35 o. 4&347.54 13.252.05 104.441.81 26.105.40 7.048. 7.048.OD 87.729.72 5.074.53 16175139 .4.65 168.130.37 5.074.55 hcr Incornin Resourccs olal lTrcomin ReSout5 source5 EipEndcd Ct of ¢nerniing Funds nvcsimenl manag1 Cost osts of Generniing Funds aritabl¢Activilics ovemance Cosls rAlll$ and DonlOnS Iher Costs 149 IM8.24 310 .13 2Q840.65 39528 85.36 436.86 430.fA) 1287.63 57.546.85 21.235.93 85.36 16&156.92 3.997.71 3.148.13 63.{.77 137.r20.06 1567.11 5,459.92 otal Resources Ex dtd Nei In¢omifiglOu¢oing Resourttt Beftrrt Transfe 57J6X66 51.169JI 00 ransfers Gross IrsnsfeTS bel] fund5 liniemaj irdnsfer5 Net Imtomimg rtsgMr¢o b¢foT¢ holdirt I$ IIDd l•si¢s Holding Gin4lLosscs ain5 on revalu10 ofthc haritys fixed &ssets Unrealised GainslLows intresimeni ass¢ts tl ML Ovtmtttt in Full 428.10 428.10 57A37 Si.169Ji 0.00 o.( O.(K> O.fA) 51169Jl Rtcontlljf1Oll of Funds Total funds brought foYY4ard frntn prEViDU5 ycar 0191 fuRL15 cxrried forward ox OAMJ 57A37 Sl.T69Jl
Pxto+ B*taAe¢ Shttt- 2023 Page l of3 Printed: 31110612023 I RGR PRI IRGR Junc 2023 FixedAssds O.(J) CAPITAL PROPERTY O.iXI INVESfMEKr 1289.86 92.856.(Xl O.IY) T81 fixedA$5dS 95,14J.86 O.iX) CENTRAL BANKACCOU O.(KI DEBTORS o.(Ki sr(KK ON HAND O.IXl TO Curr¢ni A& 81,686.16 35.861.73 35J41.6l / I73.19.50 O.IKI TothlAs#ts 26&235.36 Lthiliiie5 O.(K) CREDIIORS 0.00 NOL io be inthis 5285.64 O.CKJ Totsl Liabiliiie5 {5.285.64) O.(Kl TwlAss¢ts MITr1 LI11111¢$ 261949.r2 Total Fwx15 O.(K) Tal Restri FIdS O.(KJ Totyl FAMlowm¢ni FwKts O.(Kl Totsl Designai•J Fw O.(KJ ACcurnu]atr TIr4j¥ & GPF 57,470.82 o. 3.30 205.475.60 O.IX) T(rfal Fw¥J5 261949.r2
Pxton+ BlAtt Sb¢et- 2023 Pge 3 of3 Primted: 30h16r1023 I RGR PIU IRGR Si8nalure of M&MgingTnL*e
8 8 8 8 8 8 8 8
8 8 8 ¢>oZ 000
Paxto#+ Ill1¢ & Exp¢•dit¥re- J•Bt 2023 Pagel ofl PrS#ted: 30A1612023 I RCR PRI IRGR Junt 2023 this monih Turnowtr cosr OF GOOD5 SOLD OPENING TRADING ST(KKS TRADING STOCK PURcHAsEs o. 1.120.10 59.9(KJ.( 43.566.67 {A) 1.120.10 103,466.73 Value of golS disp)5ed d cosi WRITE OFFS SHOP SALES AT COST TRADJNGIDISPOSALCOST ITEMS Value of closing cost 81.16 1,269.26 -1912.30 55.634.57 IBI -1831.14 56.903.83 COST OF G(K)DS SOLD IA- BI- (CI 3,951.24 46.562.) INCOME FROM SALES SALES 4.426JO 51,088.20 INCOME FROM SALES (D) 4.426.50 51,088.20 SURPLUS In¢omc fTom sate5 ITal from D) Deduct cosl of g5 sohl (foial Cl SURPLUS (E 475.26 4J25.30 GTOSS wjfit is therefo. 12.03 % 9.72 % TrADtNG EXPENSES NET SURPLVS IF) 475.26 4,525.30 - Totsl Perc¢nla8e is therefore: 12.03 % 9.72 %
Paxto1+ Ineollbt •d Eypend5t¥re- Detai]ed- J4•e 2023 PAge l of 14 Prillled.. 31M16f2023 I RGR PRI IRGR June 2023 GPF Anal)'5i Income Voluntsry In¢orn¢ G(K)5 DONATIONS G(Ms HQBG WELFARE GRANT G(X)7 DASHAIN ThANSFER IN GOIO REGIMENTAL TRUSTGRAwr G(M9 Shadow C(Kl¢ Journals only 142.93 142.93 Activi¢ies f¢x GcneMin8 FuTwts G050 1 IXAWF GAINSHARE G051 MISC INCOME GIOI GAIN ON EXCHANGE G124 Shadowctyk Jownais I[Y o. 452.29 12.853.35 452.29 12.853.JS Inyestmenl Incom¢ G149 HAIRC lttome Resources frorn ChrilableAaiviiies Tradin8 Incom¢ GIS0 PRI SUBSCRIFfioNS G151 DASHAIN CARD SALES GI52 BN EVENTS INCOME G153 WASHfNG MACHfNE SUBS G154 REFIJND G181 Available for u G2fy) PRI CYCLES HIRE G202 CHAIR COVER HIRFS G299 Sbadow cod¢Jouma15 only. 4.426.50 78.¢ 51.088.20 36.06&87 574.65 o. o. o. lQ8(M.50 87,729.72 Othcr Itorne Non E¥im2ry Purp05c Trading Income G300 BANK INTER&ST G302 TEMPLE WNATION BOX COLLECT G305 SALE OF PR] MfNIBUS G399 Shadowcth usc only 339.32 o. 1513.90 o. o.( o. 339J2 1513.90 In1eff1 TT#ttsf5 In G4W JNTERNAL TRANSFER IN 4.65928 4.659.28 Ggill5 on Revalu4ion ofFi¥edAs G459 Shado1¥ Cf*k Journals on]y o.
Pax¢on+ Ineom¢ Exp¢4dithr¢- Dtt#iltd- 2023 Page 3 of 14 Prknted: 30ffj6llO23 I RCR PRI IRGR Ex'rrtnithwrc InveMm¢ni ManaBewt Cos G501 LOSS ON EXCHANGE G519 BANK CHARGES 877.12 116.76 20.679.] 161.65 993.88 20J40.65 Costs ofGcncrnting FuTras G522 MEMBERSHIP FEE Gsg) Shadow jIMalSlIY o. o. CharithbleAthivili¢s Tr•ling costs G6 DASHAIN CARD PURCHASE G>7 SOCIAL FUNCTIONS G6W2 PURCHASE OF T-SHIRTS G603 ADV TRG I BArrLEFIELD STUDY GfN SPORTS G5 BARRACKS IMPROVEMENTS Gfth EXPENDABLE PROPERTY PURCHA: G610 HAIR CUTTING G611 WELCOMEAND FAREWELL G612 UNITMOVEADJUSIMENr G613 VIPVISIT COSTS G614 Aw#ilable for Use G615 MINIBUS HIRE (FREE OFCHARGE} 1951.24 46J62. 164.48 3,260.65 1s(Ks.cK) i.O)1.04 3.501.46 3.299.26 936.84 705.40 Fl I G616 MINIBUS EXPENSE G621 CHRisfMAS FUNcfioN COSTS G630 REMEMBRANCE DAY cosrs G631 COMPANYS BIRTHDAYS G651 REGIMwfAL BIRTHDAY G652 ATfEsfATION PARADE G655 PAXTON CONVERSION EXPENSES G670 SPORTS EVENTS G671 TEMPLE EXPENSES G678 TEAM BUILDING G701 CAMBRIAN PATROLCOSTS G702 JLC EXPENSES G709 TPAIL WALKER G749 Shadow Ctyjt. Journals (fflty 512.13 I,rAX).IX) 449.44 393.32 ,050.40 42&78 754.49 I.050.40 133.47 326.12 326.12 S06.80 945.25 773.76 o.( 826227 63,044 GovemarKe Costs G753 STATIONERY PURCHASES G754 INSURANCE PREMIUMS G757 FY)¥FAGE G769 Shath)w C¢ Jourmls otyly I.29 3,364.61 20150 o. 108029 3.567.Jl Grnii$ and Donations
Pax¢oTr+ •nd Expemdi¢•re- De¢ed- Jutse 2023 Page 5 of 14 inted: 36A161202J I RGR PRI IRGR Tradin8AcwurAAnalysis Trading EXd]le T1 OPENING TRADING SThKS TtM)2 TRADING ST(XK PURCHASEgRTh¢ T3 CLOSING TRADING ST(tKS T(Q4 WRITE OFFS T(K15 SHOP SALESAT COST TIM)6 TRADING]sPosAL COST EMs TIM)7 TRADING EXPENSES s9.9.06 43.506.67 -55.634.57 -126926 .12QlO 191130 41.16 o. o. o.(qJ Trnding IoMe T8 SALES {426A) 51.08820 Incom¢0YerExlldIWe 47526 4,525.30 Non Trimary IILrp)se T]Aftaty5LS TTadin8 EXrythire rrading In¢ome lJ*ome Over EXndItre
Paxton+
ltseome and Expe4dilN- Deliled- J•e 2023
Pige 7 of 14
Prii¢¢d: 30106r2023
I RGR PRI
IRGR
lo dat
o.
7.048.00
Inwme Reswrces fr¢Mi CharithAcuvities
R020 BEWF
R021 GURKHA CIIRISTIAN FUND
RIOI ACOY
R102 BCOY
RI03 CCOY
R104 SPCOY
R105 HQCOY
11588.48
420.
1173.56
1.827.62
1237.15
183&95
3.627.48
420.IXI
24.(1)
112.ixl
Ei I
RI(kn PIPES & DRUMS IAPPL)
R107 TEMPLE
R108 HAIR CUT
RIIO IRGRRAODETFUND
RIII GOLE
R5 IRGR WIVES CLUB
R302 HQBG- ADVTRG GRANT
R505 RGR TRusr
o.
o.(
4.164.(
985.(Kl
367.05
1016.75
O.i¥J
0.0)
12J80.(X)
3.163.17
1,837.48
4422.75
5,625J7
26.71.44
3.IlXI.¢YJ
13.176.80
80.4(.65
Cmher Iromin8
R020 BEWF
R021 GURKHA CHRISTIAN FUND
RIOI ACOY
R102 BCOY
R103 CCOY
R104 SPCOY
R105 HQCOY
RIC PIPES & DRUMS (AP PL)
R107 TEMPLE
R108 HAIR CUT
RI10 IRGR RAO DET FLfND
RIII GOLE
R3(K> IRGR WIVES CLUB
R302 HQBG-ADV TRG GPAKr
R505 RGR TRVST
o.()
o.(
o.
o.r
o.
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Pxton+ ltseoe ttd Exp¢pditsr¢- De¢ii¢d- June 2023 Page9Df14 Prlnted: 30106r2023 I RGR PRI IRGR Tumo R020 BEWF R021 GURKHA CHRISTIAN FUND RIOI ACOY R102 B COY RI03 C COY R104 SPCOY R105 HQCOY 329.26 o. o. o. o.( o.( E I I RI( PIPES & DRUMS IAPPL) R107 TEMPLE R108 HAIRcur RIIO IRGR RAO DETFUND RIII GOLE R31J) IRGR WIVES CLUB R302 HQBG-ADVTRG GRAFIT R305 RGR TRusr o. 101.34 430. R020 BEWF R021 GURKHACHRISTIAN FUND RIOI ACOY R102 BCOY R103 CCOY R104 SPCOY R105 HQCOY R106 PIPES & DRUMS (AP PL) R107 TEMPLE R108 HAIR Ci RIIO IRGRRAO DEfFUND RIII GOLC R3) IRGR WIVES CLUB R302 HQBG- ADVTRG GRA R505 RGRI'Rusr 648.(KJ o. o.( o.c o. O.(K) o.( 1.639.63 o.(K) ki I 1287.63 IKrCosts R020 BEWF R021 GURKHA CHRisfiAN FUND RIOI ACOY R102 BCOY R103 CCOY R104 SPCOY R105 HQCOY R106 PIPES & DRUMS (AP PL) R107 TEMPLE R108 HAIRCUT RIIO IRGR RAO DETFUND RIII GOLE R300 IRGR WIVES CLUB R302 HQBG-ADVTRG GRANT R505 RGR TRUST 3.210.37 12279.79 1,404.52 o. o. 2(K). o. Icw. 374.05 1.525.85 Z431.(X) $625.57 5.949.97 1359.17 1,916. 200.(XI 460.86 728. 1.93(L78 3.171.55 4.431.00 &340.94 14.466.24 21J16.8J 57.J46.8J Tota] EX111¢UcCxC1udlnS Irfe 21 J16.81 91.182.58 Intemal TrnTrsfS
Paxton+ ID(ome Hd Eipendi(ure- Det#lled- Julle 2023 Page 11 of 14 Pr5ted: 31)106r2023 I RGRPRI IRGR thts nKthih Tumover Designakd FrsAn&s1$ Income Volllnw Jncome D2 BN WELFARE MINIBUS D3 DASHAIN o.Thi o. 2.C8&63 33,85171 55.951.34 Aaivitses forGermiing D(Ill BN WELFARE MINIBUS D3 DASHAIN o.( o.( (Ki o. Inveslmenl Incorne DI2 BN WELFARE MINIBUS D(M)3 DASHAIN o. o. o. Inrne Resources Charitable Aaivities D(w)2 BN WELFARE MINIBUS tKKI3 DASHAJN o. o.( o.Lx) O.fXI Other JtKoming Resowce5 D(K)2 BN WELFARE MINIBUS DIK)3 DASHAIN 1560.65 2.$60.6S Totsl Income exCI1n8 transfers (KI 58.511.99
Paxto*+ Itteome #nd Exp¢nditurn- Detsikd- 2023 ge13of14 Prlnted: 31)rn6ll023 I RCRPRI IRGR ver vear to EndoWnl FwthATh41ysis Income Volutltsry In¢tyne Adivitics for Gcneraiing Fd5 Invesththt Income o.(¥J IrKoffle RerCeS from awithbleAaiviiies o.Ix) Otkn Incomin8 Re$T¢¢$ TrAal Iorne excl118 Iran5fers
P•xtoD+ INtObe d ExpeIl1r- RI Coll5Otidted - J¥no 2023 Page l of8 Prknted: 30106r2023 I AGR PRI IRGR Jun¢ 2023 GPF Anatysis Income Voluntsry In¢orn¢ GOOS DONATIONS Go( HQBG WELFARE GRAN G007 DASHAIN TRANSFER IN GOIO REGIMENTAL TRUST GRAwr G049 Shadow Code Journals only 142.93 o. 14193 Activiiits fwGtiieMing Funds G050 IIXAWF GAfNSHARE G051 MISC INCOME GIOI GAIN ON EXCHANGE G124 Sha(knv C(KkJownals ooly o. o. 452.29 o. o. 12.853.35 452.29 11833.35 Inv¢stmeni Income G149 HAIRCUT O.(KJ o. Incomc Resources frorn Charitabte Aaiviiie5 Tradin8 Incomc 4,426.50 378.( 51,08820 3fi066.87 o.IM) 574.65 o.(xi o.(0 o.lxi G150 PRJ SUBSCRIPT10NS G151 DASHAIN CARD SALES G152 BN EVENTS INCOME G153 WASHING MACHINE SUBS G154 REFifND G181 Available forust G2(N) PRI CYCLES HIRE G202 CHAIR COVER HIRES G299 Sh*low cod¢ J¢)urnals rffi]y. o. o.( o.fy) 0.) o.( o.fy) o.( 10.804.50 87,729.n (Xkn Income Non ]Mary Tradin8 Income G300 BANK iYfEREsr G302 TEMPLE DONATION BOX COLLEcr G305 SALE OF PRI M]NIBUS G399 Shadow C(Kk use only 339J2 o. 1513. (K) 339.32 2.513.90 lThiernal TransfeRs In 4W INTERNAL TRANsR IN 4.639.28 4,659.28 Gains on Reval10 of FK4rdAssets 0459 Shadow C¢ Journals only o.
P•x¢o4+ lueome ExpeAditurt- Cmsolidited - 2023 Page3 of8 Printed: 30ffj6ll023 RGR PRI IRGR Exwditiwe IVC1)I MwuD¢ni Costs GYII LOSS ON EXCHANGE G519 BANK CHARGES 877.12 116.76 20.679.00 161.65 993.88 20.840.65 Costs orGeD¢Ill8 Fwb15 G522 MEMBERSHIP FEE G599 Shadow Code Journals (]Y o.trj Charitabl¢A¢tivilies Trnding Ci)sts GI5j DASHAN CARD PURCHASE G601 S(lAL FUNcfioNS G6Q PURCHASE OF T-SHIRTS 6603 ADVTRGI BArtLEFIELD STiJDY G604 SPORTS G5 BARRACKS IMPROVEMEKTS G606 EXPENDABLE PROPERTY PURCHA% G610 HAIR cirrrING G611 WELCOMEAND FAREWELL G612 UNIT MOVE ADJusfMEKT G6I3 VIPVISIT cosrs G614 Available foruse G615 MINIBUS HIRE (FREE OF CHARGE) G616 MINIBU5 EXPENSE G621 CHRISTMAS FifNCTION COSTS G630 REMEMBRAN DAY cosrs G631 COMPANYS BIRTHDAYS G651 REGIMEKfAL BIRTHDAY G652 ArrESTATION PARADE G655 PAXTON CONVERSIChN EXPENSES G670 SPORTS EVENTS G671 TEMPLE EXPENSES G678 TEAM BUILDING G701 CAMBRIAN PATROLcosrs G702 JLC EXPENSES G709 TRAIL WALKER G749 Sh*kn¥ Cthlc- J(rtmMls ¢Jnty 3.95124 46.562. 164.48 1260.65 3.501.46 3,299.26 i.(Kll.04 o.Tr) 0.) 93&84 96 705.40 512.13 i.(. 449.44 o. o.th) o. 1,050.40 393.32 1.050.40 426.78 7S4.49 133.47 326.12 326.12 o.( 945.25 773.76 &26227 65,662.44 G753 STATIONERY PURCHASES G754 INSURANCE PREMIUMS G7J7 POSTAGE G769 Shadow Ce JoLrymals only 0.00 3,364.61 202.50 108029 o. I(9 3.567.11 Grants a#d Donation5
P•¥ton+ Ineome Exp¢odi¢¥r¢- JUDIE CoLwlidted - Jwne 2023 Pge5of8 Printed: 30106n023 I RGR PRI IRGR Turnover earlo date TrlingA¢¢ouni Anajysts Trading ExrKndilw¢ TOOI OPENING TRADING sfocKS T(2 TRADtNG sT{K PURCHASESThTh< T(KJ3 CLOSING TRADING SThKS T004 WRITE OFFS TIM5 SHOP SALES ATcosr TCrf)6 TRAD[NGlsPOSALcOSr ITEMS 17 TRADtNG EXPENSES s9.9.06 43JfA.67 -55.634.57 -1269.26 1.120.10 191230 41.16 TTadin8 ItLcon Tfy)8 SALES 4.42&50 $1.088.20 475.26 4.525.30 N¢Jn Primary PuTP05eTradin8Anatysi Tr&ling ExtDdiiLEre Twading JtKome
Pxtoo+ IAeome d Exwd51•re- RMIE CoHMlidgted - J¥n¢ 2023 Page 7 of8 Prittteil: 3W06r2023 I RCRPRI IRGR ver Designad FuThJsAnalysis It*ome Voluniary Income Acliyiiics for Gencraiing F)dS Investhl Income Income Re5ourccs fm ChartthbleAdiYiiies her ItKorning lic 55.951.34 O.tX) 2,560.65 Total Incomc excludingtranrfets 511.99 EX[ndlIUTt Inve51m¢nt manag1 Costs Costs of Generating Fun Charitsbl¢Aaivili¢s Gov¢m8n¢¢ Co#$ Grnnts and Donations oth Costs 72.057.62 0.1 o.fy) Total ExrKnditurc excluding tyansf¢ss 0.) 71057.62 IXM)2 BN WELFARE M]BUs I3 DASHAIN IE)ttmal Transfers o. o. 4.65928 -1&208.21 o. -13,548.¥3 Dtsignated fthlds Irtc( Over ExFailure (rf) 3.30
PxioD+ Incorne and Expendttre- All Cowlldted- J•nt 2(123 Page l of4 Printed: 3W116ll023 I RGR PRI IRGR Jun¢ 2023 Turmver this GPFA Tratysis Income Volunlary Incorne Adivilics for GcneraiinE Fund5 InVCstni lrtcorne Incorne Rerr¢S frLMn CharitsbkAaiviii¢s OthcT ITKoJnc 142.93 12353.35 O.IX) 87,729.r2 1513. 452.29 10,804.50 339.32 TO Incorne excluding ¢rnTtsff 103119. ExT[lire 993.81 o.( (262.27 1080.29 20J40.65 Coms ofGenerntinB Futsjs Ch¥ithbleAaivilies Gov¢man¢¢ Costs 65.662.44 3,567.Jl 860.50 5.459.92 Cos¢s 3,943.21 T(rtal Ex'peIltureeXcl1lg tIw¢[S 15279.65 96.39).62 Iniemal Transfe 13.120.83 Gains on t¢vuallrn of •ssds (J) Unr¢aliscd 8170$$t$ on inve5tmcnl o.( fjPF In¢ome Over EX[d]lure -3.683J4 ,271.55
P8xton+ Income Expendlt•re-All Cottsolldttd- 2023 P4e3 of4 Primted: 31NI)612023 I RGR PRJ IRGR De5ign&ied FundsAtdysis lrtcome Voluniary, Income Adivilies for Gcneraiing Furts Inve5tm¢ni Income Income Resources from Ch8rithkAaiviti¢s Oth¢r Incomin8 Res1¢eS O.(K> o. O.(K> 55.951.34 2,500.65 Total ItKWLe cxcludLll8 transfus O.(A) 58.511.99 EN'pcndibJrc InveArneDt Mana8emthi Coas Costs ofGeneraiin8 F$ ChanbleAiV1tLeS Govtrnance cOS 72.057.62 (Xhercosts T(rfal Expcndiiure exc[ill8 trard¢w5 72.057.62 D(J)2 BN WELFARE MINIBUS DLY)3 DASHAIN lThlernal Tr8nsf¢rs o. 0.) 4.659.28 .1&208.21 -13.548.93 De5i8naied [d$ Ire Ovu FIlLt 3.30
,uiuiiiii 111111 11111 111111 llllllll llllllll lllliii IIBBIII LIBGIII
Notes to the accounts (Paras 2 to 12 are to be Completed by all funds which have a gross Inconw of $100K or over and those funds already registered with the Chafity Regulator. all other funds are to compl•te Paras 6 and 7 and th• declarations at Para 12}: Prina l Accounti PoIleS AccjnI1 Convention. The financial statements are wepared under the historical cost convention as mc#Jrfd by the Incluon of investinents at market vakE and in accordance applicable accounting staTrJards. In preparing the finaneÉal ststements the charity folk)ws trest practice as set out in the Statement of RecoMmded Pr&tice"Accounting and reporting by Gharities" (SORP) 2005 ..Ilwvy.chari mmissic. .uklThes ationslso sd Incomin Resources. Income is recognised in the in the charity is entitled to recerp( and the amount can be measured ¥th reasonable certainty. Grants from other agencies in¢ludin9 donatKJns and other ncome from tivities are n fiJrtheraKe of the charitys objects aThJ are part of the general ftjnds of the Charity. A restrthd fund is only rwnised where th's is an agreed and explicit cOnditM of the grdnt cr (loThx. Intan ib Income. Due to the close CCI)ratp relationship and the rnner the charitys a¢tivitses compliment those of the Army, intsngibk income. reflected l#ne use of premises is not qUantible or measurable and so is not recojnised in the accounts. Resources Ex nded and Basis . Expendiknre is iluded bthen incufred or exceptionally where a commitrnent is made Wh requires an acuual when payment is to be made in the subsequent aCCCntIng period. &milaty, where prepayrrents made in recognition of commrtments frdlling due in a subsequent acczuntirrfJ perKwd. the appTopriale credit is entered in the a¢counts and reversed the folkwing year. Grants payable are WlUded in the SOFA when approved by the Managing Trustee. Expenditure is reCOgned ffi the Ferwjl in lch it 15 IUrred. The majorty of costs are diredy attributat to Speci xlr¥ibes. Irrecoverable VAT ts charged to the annu81 report and a¢¢cnts. Govem D Costs. Govemartt costs are the Msts of e$TraI alvice, 1Ming trustee Mting$ or committee meetings a5Saated rylh decision makllw, fee for alIt or intsperthjent examinatM)n and any fee incurred in preparatvjn. statutory filing. tx)ting or copying of the annual rer¥Xt and accounts. tton and De iation of T ible Fixed Assets. Al assets haviw a purchase value of more than $500 are capilalis8d. The cost of tsThJl)le fixed assets written off by equal annual instslments over their expeckd useful lives using thè folbmJ nRtr#)ds of dQFYecHt." Furntre. fixtures and equiFThnt Molor vehiclgs sth1 Line over a per)d of 2. 10 years. Straight Line over a perifyj of 2- 10 years. Assets th a life of more than one year but1 a purchase vakE of bel(Av S51 are induded thIn the inventory but the cost is written off in the year it is irurred arKI is not depreciated over the useful life Dfthe asset. Where the asset is depreciated over a pertij of more than 10 years. details of the item and period are lo be provbjed followng the notes page 13. Fixed Asset InS t. Fixed asset InVestrn arn incahjed at marf(et value at the balance sheet date. Any gain or loss m revaluation ts sh(Thwn in the Statement Flnan¢AI Activities (SOFA) on page2.
Grants Made. {rf totsl grants are over 5% of the chartys total expenditure). The charity made the folknmng grantsldcK)alK)ns: Grants to institutions Name of institutions PurFX)se Total number of grants gréen Total amount of grants paid Totsl grants to wltU 0.00 Grants to individuals Purpose T¢)tsl number of Tants given. Total amount of rants paKI PI IRCHASE OF WRE4THS DURING FUNERAL SERVICES. SENTATIONS AND RGR GARL4ND FOR THE VIPS. $860.$0 $a60.50 Related Pa T nsactions & Rem neTation and Ex Whilst the Charity has a close working relatwJn5hp th the AThy, there are no transaCtiC$ vitlh the Amiy whiGh require disclosure under SORP 2005. The only tranKn$ made by Ihe charity in favour of the unit are wholly altributable to the charitable actriitse$ of ftjrthemg mlitary eff. The Managing Trustee is an officer or equivafent and fulfils the role as trustee in accordwKe wilh the applicable laws arKI regulations. ?xpenses have been paid to the Irustse. ln the event that ewses have been paMJ to the trustee these are losed under the Managing Trustee's comrnents. Ana isof Fixtures fitt¥igs & equipment Toial B$ $4.151.91 $0.(K) $0.00 $1.862.05 $2,289.86 Balance blf Purchases Sales & WIOS Depreciation Balance ¢Jf $4.151.91 $0.00 $0.00 $0.00 $0.00 o.¢)0 $0.00 $1.862.05 12,289.86
Totsl Value of Investm Value $ $92.856. $0.00 $0.00 Carrying value (market value at beginning of year Add additions lo investrnents at cost {investments purchased) Less disposals al carrying value linvestmenls scjd) Addl(deductl net gainl(105s) on revaluation InIk at end of accounting periodlauditl Carrying value (market value) * end of year $0.00 $92,856.00 Break(k)wn of Market Values Year End GPFI Enthrwment Total ¥ae Value $ Income durin ear Value $ VaJe $ Value $ Value $ Investment properties Investments listed on a rwnisgj stock exchange Investments hdd in unil trusts or other colthtive irwestment schemes Investments in subsKliary or conne- ted undertakings and o)mpanies Securities not listed on a reccxJniJ stock exchange Cash held as part of the inveslment portfolio Other investrnents O.DO 0.00 0.00 0.00 Total 0.00 0.00 ofDe to Debtor Please see attached Date of Debt Annt $35.861.73 Total $35.861.73 ' There are no amounts falling due after than one year (dekts as appropriate). List of C itors Creditor Please see attached Date of Credbt Amount $5.285.64 Total $5.285.64 . There are no amounts falling due after more than one year (dekts as awopri*e). 10
'Net transfers out and net losses are to be entered as negatNe figu5. A brief explanation as io the nature and rF of the charivs Restrwxed Funds is to be provKled. Name of Restricted Fund BEWF PurFrt)se of fund Bde of Gurkhas annual grant for WeKare and Edu¢atKn. Fund created the suppNt of Gurkha Chrisb'an communty wthin the battalN. GURKHA CHRISMAN FUND A Coy Restrthd fund is used to supwt activities for the efficiency and well being of its members by providing finala1 support for training and devekjpment. sctial actNibes. purchase ofteam k and equipment etc. B Coy Reslrthd fvrKI is used to support activities for the efficiency and well being of its members by providing finalar support for training and developmenL s(Kiat aclivth"es. wrchase of team kit and equipment etc. C Coy Restricted fund is used to 5UPPJrt actvilies for the efficiency and vll being of tts members by providing financial support for training and developm social Xtifv, purchase ofteam kil and equipment et SP Coy Restrthd fund is used to SUPFlJrt a¢tsvibes for the efficiency and 11 of its members by provbjing ffiancial suprrt)rt for training aThJ develownent sxkgl ivities. purthase of team kit and equipment etc. HQ Coy Restrthd fuThJ is used to supwt actÉvities for the efficiency and well bng of its members by provvJing financial supkmxt for training and develownent. social actNibe$. purchase of team kit and equipment etc. Sub Unit fund set up for the benefft of Unit Pipes and Drums. Money receNed from dtspky aThJ grarrt is put under thts fund. Acoy Bcoy Ccoy SP Coy HQ Coy PIPES & DRUMS {AP PL) TEMPLE Fund Created the suppLYt of Hindu communty wthin the batt8lh)n. HAIRciJr PurFose of fur)d 15 to r1ve hair CLrt subs from the Coys for onward paymenl lo the contracted Barber. The WTFrt)se of the fund is to recerve monthty subs from the members whi¢h 1$ used ts social and team cohesion aGtNrties. urkha cers Jisus nancial suppo and social &tivitss to its members PurFose ol fund is to receWelrae money by RGR wives club by conductiThJ vaiicws ¢harity events for Ihe good and benefit of the RGR WNes Club. The purpose of the fuTrJ is to support any adventure training expeditions. The grant approved by the HQBG IS received in this fund for adv trg purposes. RGR Trust fund is used to provide financial supp)rt lo the members of the battal¥)n for various lTrining and development and sttial activits. The grant is received from the RGR Trust lund. UK each year. 1 RGR RAO DET FurKI GOLE tsam esion RGR Wives Club HQBG - ADV TRG GFiANT RGR Trust 12
No funds {unrestricted, designated. restncied or endoAThent) are in defrrt at the balan sheet date.
The charity has no intangible assets.
There were no inter-furKI loans outstsndirKJ 8t the bakgnce sheet (fate.
None of the charitys functional fryed assets have been re-valued duriThJ the and the charity does
not have a F
Managlng Trustee's Annual Report and Comments: Unit British Forces Bwnei Address Tuker Lines, Seria BFPO 11 In Respect of the 1RGR PRI Fundlchanty Charity CornmissiornlRegulator registered nmiber 1193862 Description of the charity's trusts This should include: Delails. induding date rf known of the tharitys goveming document {e.g. trust deed. Yaill, constitution etc): and A brief explanation of the charitys obieds. Ihere applicable. you rnay choose to gprfe details of any speafic investj))t plver$ of the charity. Goveming Docurnent {e.g. Trust Deed. Constitution) The revised constitukn of the 1 RGR PRI FurKI vras adopted on 26 June 2018. Objects of the Charity The promotion of efficiency of the Amed Forces of the Cro by the provision and support of farilities and activilies for efficiency arKI being of service personnel. Explain briefly how trustees are elected or app3iMed arKI details of any indudion and trustee training attended. Trustee selection method The Managing Trustee is afrways the Commanding Officer British Forces Brunei. The Fund Manager is delegated by the Senior Fund Manager who is always the Bn 21CICOS 8F8. Trustee inducticn arKI training The Managing Trustee has attended the Commanding Officer (Designate) Course. Fund Managers are required to complete trE FM e-Leaming Course vthich is hosted on the Defence Leaming Portal Vlithin 1 month of assuming their apwintment in accordance wth Service Fund Regulations. 15
Provide the name of all trusteesAhe Managing Twsteels) during the report year. Managing Trustee's nameltrustees. names Lt Col HPS Stanford-Tud( Serious Incidents None Public Benefrt Statement This fund provides public benefft by assisting service personnel to more effectivety perfom) their roles thin the Arn)ed Forces of the Crown. It does this by providing and supporting sporting activities, advenlure training and social activities. This assistsnce en*Aes Se pwsonnel to face the challenges and danger associated with military sefvice by developing and maintaining teamwort,. skills,. rtness." confidence.. characfer spmft and attit(kla.' and morale. As a result the fund promotes the efficiency of the Am)ed For of the Crown by enhancing the British AMI$ capabilty to undertake the roles demanded of rt including the defence of the Untted Kingdom and its interests. I confirni that I have paid due regard to the Charity Commission of England and Wales's gujan on public LEnefft wtwi decidirvJ what activtties Ihe charity should undertake. 17
Internal AuditorfslAudit Board Report 'Inl4e have examined the books of account and records from which the final accounts were prepared and have obtained all the inforniation and exp4anations that were necessary for the purpose of 'mylouF internal audit. 'IAOJe certify that end of period checks have been conducted in aCK0rdan wilh Serrfice Funds Regulations. Subject to Ihe observations given below"l aff&4¥ satisfied that proper books of account have been kept and that the final accounts give a true and fair vrew of the resulls of transactions over the period and of the state of the FurKI'5 affairs as at the date of the balan sheet. Subject also to "rnylgyF observations .1 aml aFe sats"sfied that Cash and bank balances arKf stocks on hand have been property checked at prescribed intenials and thal adequate insurance exists. 'IAOl8 have stamped and the oiiginal books of accounl and ts oryinal records "I have hecked. All vouchers lating to this account have been canlled. "IPAlo have made the follciwing observatrons whilst carying out Ihe intemal audit: Previous observations - All previous observations have been cleared. The Fund's finanos remain healthy and there has not been an urKlue accumulation of funds during this audit period. The primary SoUrS of income is derived from membership subscripb'ons and shop Irading profits. Safeguard3 . Mandatory stock L*be¢ks has been conducted by CW offi and FM regularly. Additionally. Internal Audit Board has been conducted in Jun 23. Debtors (Sales Account). Draws no SFeafic comments. These are adVanS for PRI shop stock purchase, grants recerved from HQ Brigade of Gurkhas for adventurows training paid to coys in advan. These should be cleared soon and I see no rssues with the huge debt. Creditors (Purchase Account). Financial support received from the HQ Bde of Gurkhas for 1 RGR Running Club. Signature Name Capt Sumit Joshi Date: Appointment RAO BFB 19
ComdlS02 SPS - Indgpendent Exarninerfs report on the Accounts. and Comments es Res nsibiliti rustees and Examiner The Charitys Twstees are sponsible fci the preparat)n of the accounts. CharitVs Twstees consider Ihat an audit is rt required for this year (under section 43{2) of the Charilies Act 1993 (the Act} aThJ that an independent examwiation ts needed. It is my respOnsilty to: Examine the acc(MJnts (urKler section 443)Isl of the Act). Follow the procedure5 laJ dcrwn in the General D¥ert¥)ns given ty the Charity Commissne(S (under section 4317){bl of the Act). State whether particular matter5 have rne to my attenlion. Basis of Ind endent Examinérf Ststement -.xamination was carried OLrt in axordance with General Directions given by the Charity CommissK)ners. examination includes a review ofthe accounting cOrdS kept by the charity and a comparison of the accounts presented with those re¢ords. It also IudeS consideratw)n of any unusual items or disclosures the accounts. and seeking explanations from the trustees ¢¢)ncemirKJ any sud) matters. The undertaken do not provide all the evmlence that would be required lli an audrt and consequenly I do not express an audii Opinic on the accounts. Inde endent Examineffs Ststemgnt In connection with my examination. no matter has to my attenlK)n (i)ther than those disclosed overbear): Which gives me reasonable cause to believe thal n any Trla1 resFe¢t the reqU1Ments. 11) To keep aC)Unting records in accordance wilh section 41 of Ihe 1993 Art 12} To prepare accounts which actord ith Ihe counting recxyds and comply with the accounting requirements ofthe kt have Th)t been met. To which, in my 010n. attentK shoukl be dra•m in order to enable a prorer understanding of the accounts to be rh&. ' Del8t8 as applKable. 20
ComdlS02 SPS- Independent Examingvs Rèport on th• Accounts, and Comments Disclosur8 Section (Onty to be completed rf the examineA needs to highlight material problemsldiscrepancies) Give here brief details of any items that the examiner wshes to disclose ComdlS02 PS Comments- PRI There have been Intemal Transfers during this financial period however Ihe Managing Trustee has made rK> Q)mments. Comments made by the IA are aCknOged. There are no further comments. Independent Examiner's Swjnature Nam8 Ma. J Williams sps Date Appointment S02 CUO s H RC