Charlty Numbgr: 1202413 Royal Engineers Headquarter Mess Trustees. report and financial statements for the year ended 31 December 2025
Royal Englneers Headquarter Mess Contents Page Trustees. report Refaronco and admlnl$tratlvg d6ts11s of th• charlty, It$ trusta•$ and advl$er$ Indepèndent audltorfs report ststement of flnanclal aGtlvltle$ 14 Bglance sh••t 15 Statement of cash flows 18 Analysls of chang•s In not d•bt 16 Not&8 to the flnanclal 8tstoment8 17.28
Royal Engineers Headquarter Mess Trustees, report for the yèar endad 31 Dècèmbor 2025 The Trustees present their annual report of the fund for the year ended 31 December 2025. The financlal statements have been prepaied in o¢cordan¢e with the accounting policies sel out al note 2 to the accounts and comply with the Charities Act 2011 and th8 ChariliFJS SORP FRS 102. Trustees consider that in preparing these financial slalements they have taken inlo a¢¢ount all information that ¢ould reasonably be expected to be available (including levels of reserves held). Therefo. the gelng concern basls of accountlng Is deemed appropriate and there are rbo material uncertainties. CTIV ES The object Lif the charity is.. 'Ihe promotion of efficiency of the armed forces ol the Crown by the ProVn and support of f8cililigs and aclivilles for th8 8ffici8ncy 8nd well-belng of SeNice p8rsonn8f. Thls is to be achieved by preserving the flnanclal slabillty of the Corps of Royal Engineers, Headquarter Mess, maintaining the property owned by the offi¢er5 of the Corps of Royal Engineers and the promotion of Esprit de Corps on behalf of thos8 officers. Trustees pursued a slralègy C•f planned maSnlensnce. repair and flnanclal support through tha annual Incom& recelved from.. Voluntary subscriptions colle¢led from serving RE officgrs, drawn down through Tha Days. Pay Scheme and from rellred officers as an annual payment for conllnued Mess m8mbershlp', Investment incorne., Th¢ oc¢a$lonal hire of the Me$$ a$ a venue and the hlrtt ol M¢s$ Property l$words and sllver). The HQ Mess Board developed a detailed budget lo achieve specific oulpuls. Further detslls ar8 provlded under Achlevemenls and Performance. Actlvltles TN8tees pursued the ftsllowlng a¢llvilles through thelr $ub-commSttees and secretarial.. Optlmlséd Incom• from subscrlptlons: In¢ome from subscriptions is derlved from sources.. Servlng Royal Englneers Offlcers. Prior to 1 sl Aprll 2008 Queen's Regulallons for the Army 1975 paragraph 5.711 allowed a compulsory subscription lo be levied against each serving Royal Engineers officer to preserve the financial stability of the Royal Engineers Headquarters Mess. From 151 April 20Q8 the subscription was made voluntary and is drawn down through tho Days, Pay S¢h8mo. All now officers are brfefed on the scheme. The current rale of subscrlpllon lo the Royal Englneers Headquarters Mess Is 70% of an offlcer'8 gross daily pay. In 2025. thi8 amounted lo £153,02412024'. £147,105). Retired Officers, Ngwly retired officgrs who wish lo rgtain Ihgir links with the Corps are invited in writing by the Corps Colonel lo pay a nomlnal annual subscrlpllon of £25 to be accorded Corps Mess membership slalus. In 2025 this amounted to £14.10212024'. £14.3431 plus £2,437 {2024'. £2.0441 in gift aid lax refund. Malntalngd InGomg & Growth from Invfrstments The HQ Mess Investments are held in the Amied Fcsrces Charllies GrDwth and Income Fund managed by BlackRock Investment Managers. Investments delivered dividends of £29,439 in 202512024.. £22,880). During the period 1 January lo 31 December 2025. the performance of the distribution units in the fund was +12.8% 12024.. +8.11. The HQ Mess invested a further £1 OOK in 2025.
Royal Englngers Headquarter Mess Trustee5' report Icontinuedl for the year ended 31 December 2025 GBnerated Miscellaneous Income A surplus of £Nil12024.' £371 was g8nèrat•d through the pUhaS8 of wne for the RE HQ Mess 8nd sal through the conlra¢lor. Individual officers and units contributed £2012024.. £1,885) through the hire of mess propety. Supported New Commlsslons A numbgr of enquiries had been received (some are Still being refined) but no minor commission grants were made In 2025. Pursued Planned Improvements, Malntenance & Repalr: The Corps Mess Secretary supervised maintenance and repair against speGific budget Ilnes previously appioved by the RE HQ M8ss Board.. Gen8ral'. A lolal of £12,938 {2024'. £3,624) was èxpended on general property maintenance Inole 111. Corps Silver.. A lotsl of £19512024.. £1.45DI was expended on the continued planned programme of repair and refurbishment (note 61, Foster E8prlt de Corps: The RE HQ M8$$ Fund provlded £44.57212024'. £43.9331 In grant$ to offset the ¢o$l of Coip$. Establishment and Unlt (Regular and Re8erve} enlertalnmenl costs. Summary Nel income béfore other recogni5ed gains and losses was È99,21712024'. Nel income t81,5901. Nel gains on investments were £S5,29112024'. Net galns of £25,497). Balance Sh&èt The aecumulaled fund increas&d by £164,508 to £7,160,58812024 increasèd by £107.087 10 £6,996,080). Notes lo the Statement of Financial Activities and Balance Sheet provide supplementary inlormalbon agalnsl each fundlng acllvily. Mess Secretary Salary Trustees agreed, with effect from 1A1 January 1997, that the Corps Mess Secretary's salary and employer's pension contributions were lo be funded by the RE HQ Mess lone Ihirdl and the RE Central Charitable Trust (kno thirds). The Corps Mess Secretary retlred In January 2025 and a successor is belng sought.
Royal Engineers Headquarter Mpss Trustses, report Icontinugdl for the year ended 31 December 2025 Investment Housa & Policy AIL RE HQ Mess investments have been, since 2002, managed by BlackRock as part of the Amed Forces Charilles Growth & Income Fund (formerly the Armed Force8 Common InvestTnent Fund). The Objective of the Fund is unchanged and seeks lo provide a return on inveslmenl Inel of fees) over a period of 5 or mor8 cons8culiv8 yèars beginning at the point of investment, generated through an increase lo th8 valu8 of the assets held by the Fund andlor income received from those a5sels. The Fund has a flexible approach to asset allocation and seeks to achiev& its inv8slmenl objectlV8 through a variety of asset classes. The Fund is actively managed and this may vary without limitation depending on market conditions ond other factors al the Inv8slm8nl Manag8r's IIMI discr81ion in accordance with the Fund's investment policy. Investment Environment, Soclal, and Corporatg Govornanc• IESGI The BlackRock Armed Forces Growth & Ineom8 Fund activ&ty s88ks out inv&slm8nts they believe are w811 aligned lo the increasing preference for charllles lo invest in environmentally sustainable companies. These thematic Investments not only provldè divèrsification to th8 Fund bul also ensure that client's capllal Is being us8 to drive posillve change. An example of Ihls wlthin the Fund 15 the Investments In renewable energy and energy Èfficiency exposures. BlackRock identified r8n8wable energy as a sector that needed capital back in 2013 and which presented a good investment opportunlly as well as driving positive environment change. They have al80 idenlifled energy officiency as a sector whlch requires capital in order lo help retroflt hea11ng systems In buildings and provid8 solutions lo eriergy waste. 8omelhlng that wlll be key lo achieving nel-zerD commitments by 2050. Mor6 recently they have allocated lo battery storage technology lo help addre$$ the Inl¢imlllèncy issues a350ciated wlth renewables, in order to facilitate their conllnued roll-out. Wher8 BlackRock do hold oll 8nd mlnlng companles. they do so selectively wllh Ihose companle8 that have clear and credlble plan8 for a Iranslllon to nat zero, Includlng Investment renewable energy prolects and associated technology. Accelerating th& Iran811ion lo nel-zero is critic81 and will required 8ignlfl¢ant investment in renewables, however, in the Interim the world wlll Gontinue lo requlre fossil fuels to prgvenl a disorderfy Iransllion and the soclal impllcatlons that wlll hava. BlackRock arg commill•d to hold1ng companles lo account on Issues such as climate change and they leverage their position a8 a malor shareholder to encourage po811ive envlronmental and seclelal change on behalf of Ihelr clients Tanglblè Flx•d A8Bgt8 Valuatlon Al the year end the tanglble fixed assets were valued al £6,122,558 {2024,' £6,112,021). Grant Maklng Pollcy The RE HQ Mess 8oard inv1tes and considèrs applic*tlon3 to commission new painllngs or sllver from RE establishments and units. Detail8 of hL>W lo apply for grants are available through the Corps Trea8urer or the Corps M888 Secretary. Wine and Port The RE HQ M889 Board continues lo follow the vintsge wine and port plan approved by Tru8le88 in the autumn of 2001. Thls was revlewed In Autumn 2025 and wlll be closely monitored before belng revlewed again in 202S. PLANS FOR FUTURE PERIODS Trusl•e$ are mindful of the ¢hanging pace of military adminislralion, charity legislation and the income generated in 2025. The Chair ha5 directed the RE HQ Mess Board continue to.. Maintain volunlory subscriptions from serving offi¢ers to the RE HQ Mes$ via the Days, Pay Scheme and the annual payment by r8tirèd officers.
Royal Engineers Headquarter Mess Trustees, report Icontinuedl for the ygar 9ndgd 310ocemb?r 2025 Malnlain and modlfy 8 3-6 year development ayenda lo Include risk and DPPOrtunlties In order to produce a new 5 year plan. Maintaln the annual grant lo Corps Guest Nights to ensure attendees pay no more than £50 for attendance. Develop relationships with local vineyards & win& merchants to achiev0 value SUMMARY The Trustees remaln confident of Ihelr ability lo continue to meet the Objects of the Trust in the future. CHARITABLE STATUS The Royal Englneer5 HQ Mess Fund was orlglnally excepted from reglslrallon as a Charlly under the provisions of Charities (Exception from Registration and Accounts) Regulations 1965 (Statutory InstTument 1965 No.10561. In 2023, under a Constllulion dated 28 February 2023, the Royal Englneer¥ Headquarter Mes8 was lorrnally reglslerèd as a charlty w51h Charlly Number 1202413. TRUSTEES The inllial Trustees of the newly reglstered charity are the Commandant of the Royal School of Mllilary EngSneerlng Group, the Royal Englneers Corp8 Colonel. and thè Commanding Offlcer of 1 RSME Reglment. The Trusleeg who served during the year are detailed on page 8. Trusteès held formal meetings in May and October 2025. In Aprll, they reviewed the 2024 Slalemenl of Financlal Aclivllies and Sn October 8xamlned their 2025 expendllure prior to authori51ng annual budgets for 2026. Appolntmant of Trust•08 Trugt8e$ arè appointed ex.officio and each Tru$le8 is provided with a copy of thé RE MÈSS Conslitulion. a copy ol the Charity Commission leaflgt explaining the responsibilities of Trust89s, o Trusleg Handbook, copl•¥ of relevant pollcy documents Iwhislleblowlng, fraud and brlbery pollcy elcl and access to previou8 audSl&d accounts. Each Trust•8 sl9ns a ¢ertifi¢818 lo confirm their ellglbllily and wSlllngn8SS to act 8$ a Tru$l8e and declares any aGlual or potential conflSots of interest. All new Trustees are expected. where possible, lo attend formal Charity Trustee Training wilhln 6 months of appointment. The charlty's Trustee Tralning règlster 15 reviewed annually. CONTROL The Mess has two levels of control.. As the Royal Engineers HQ Mess. the President of the Mess Is the Chief Royal Engineer. The Commandant, Royal School of Military Engineering, who is Chair of the Royal Engineers HQ Mess charity, answers lo him., As the Royal Engineers Officers, Mgs8 Bromplon, the Commandant Royal School of Military Engineering delegates day to day admini5tralion and running of the Mess lo the President of the Royal Engineers Officers. Mess BTompton Committee. normally the Cornmanding Officer, 1 RSME Regiment.
Royal Enginèèrs Headquarter Mes$ Trustees, report lcontinuedl for the year ended 31 De¢embgr 2025 NETWORK CHARITIES THE ROYAL ENGINEERS CENTRAL CHARITABLE TRUST IRECCTI The REGCT wmbined and superseded the former funds called the Royal Engineers Officers, Charitable Fund and th8 Royal Engineers General Charitable Purposes Fund. These funds were classified as excepted from registration as charities under the provision5 of Stalulory Instrument 1965 No. 1056 being charities 'wholly or mainly concemed with the pmmotn of the effKiency ofany of the armed fomes of the Crown.... Due lo the increasing size of thelr assets and on advlce sought from the Charlly Commisslon. action was tsken ttr draw up a D&&d of Trust and lo have the RECCT formally registered as a Charity. A separate Tru8lees' Annual Report IS prepared by the Royal Engineers Central Charitable Trust logelherwllh the Charity's financial slalements, Charity No.1003032. THE ROYAL ENGINEERS ASSOCIATION IREA The responsiblllly for undertaklng all benevolence work on behalf of the Corps Is vested in the Royal Englneers As80cialion. Occasionally members of the Royal Engineers As$oGialion benefit trom support provided by the RE HQ Mess. A separat8 Trus1885' AnnLJal Report is pr8pared by the Royal Engineers Association together wth the Charity's financial slalements, Chafity N08. 258322 and SC041832. THE INSTITUTION OF ROYAL ENGINEERS {InBtREI The oblects of the Inglilution of Royal Engineers, as set oul in Its Royal Charter and Bye-Laws, are to promote and advance the sclenee of milltsry engineerlng and lo promote military efficiency and particularfy the milltary efflciency of the Corps of Royal En9Sneer8. Occasionally member5 of the Inslilullon of Royal Engineers and linkgd professional bodles ben6fil from support provided by thè RE HQ Mess. A saparale Trusl8es' Annual Report Is prèpared by the Inslitullon of Royal Engineers together wllh the Charlty's finoncial slalomonts, Charlly No. 249882. ROYAL ENGINEERS MUSEUM IREMI Ov¢rall ¢onlrol of the Royal Engineers Museum is vested in the Tru81ees of the Inslltullon of Royal EngSneers. Occasionally the Royal Engineers Mus•um and FDREM IFrignd$ of the Rcyal Engineers Mugeuml benefit from support provided by the RE HQ Mess. A separate Trustees, Annual Report is prepared by the Royal Englneers Museum together wllh the Charlly's flnanclal slatemenls. Charlly No. 295173. NETWORK AN ATIONS AND MEMBERSHIP ROYAL ENGINEER ESTABLISHMENTS AND UNIT OFFICERS. MESSES The Royal Engineers HQ Mess provides flnancSal and prlvale propèrty support ID those Royal Englneer Eslablishmenls and Unil Officers, Mess functions and events that meet the criteria laid down in Corps Memoranda 2021 and Ih05e that are aulhorised annually by Trusle8s as a specific Esprll de Corp8 ev•nl. MEMBERSHIP The categodes of membership of the Royal Engineers HQ Mess are defined in Corps M8moranda 2021 Chapter VAT REGISTRATION VAT liability for the Wines Fund had. with HM Revenue and Customs approval, previously been combined under the RE Corp5 Enterprises VAT regislralion. The formation of RE Corps Ent&rpris8s as a limited company in 1995 required it to have ils own dedicalel VAT registration. Continued registration of the Wines Fund within the RE HQ Mess fund would have made all other activltles wilhln the fund Subject lo VAT includlng the hiring costs Df sword$, silver, and paintings. The RE Finance Committee decided to deregister the Wines Fund on 31 December 1995 by paying the amount of VAT outstanding on the existing wines stock.
Royal Englneers Headquarter Mess Tru5tees' report Icontinuedl for the year ended 31 Dècambar 2025 EXEMPTION FROM INCOME TAX AND CORPORATION TAX Application lo claim exemption and a refund of any lax paid has been authorised by the HM Revenue and Customs under registration number CR200123180C. RISK MANAGEMENT STATEMENT The Trustees review risks to which the Charity is exposed at each of their meellngs. The basls of the revlew is a Rlsk Management Malrlx that Idenlifles and defines the risk, ils impact and likelihood and those mitigated measures the Trustees feel need lo be applied. Thé Risk Management Matrix will be revlewed in 2026 where the Board confirms systems have been e8tabli8hed lo miligale those risks idenl¢fi$d. RESERVES POLICY The HQ Mess is 8 registered charity ond fulty appreciates the need to ju8tify Ihelr unrè8trlcled fund holdlngs lo stakeholders and the Public. In 2024, Trustees reviewed the rèserves policy wlth the objecllve ol matching the amount held in reserves with miligalion ogainsl potential financial threats over the long term. The ¢harily relies upon the MOD for administration of the Day's Pay Giving Scheme, provision of inlra¥truclure. ulilltie5, and a proportlon of staff costs Ic£70KI. If thes@ MOD donated s8rvic8s w8r8 lo be withdrawn, the charfty would suffer an operatlonal shock. The charity, res&Nes must be able to meet such an operational Shock Sf11 were lo occur. Tho cMarlly'$ r&$erv98 are also Intended lo provlde adequate 8ecurlty agalnsl markgl volalillty, and future rlsks lo both Income and expenditure. whilst maintaining long-lèrm ablllly lo malnla1n the property owned by the officers of the Corps of Royal Englneers gnd lo promote Esprit de Corps on behalf of Ih08e offlcer8. Current unr8strlcle reserv&s aro £7,160,58812024'. £6,9S6,0801 which Trustee5 conslderls can81slenl with this pollcy. Free re$¢rve$ al year-end were £1,038,03012024'. £884,059) DEPENDENT AUDI Kreslon Regves Audlt LLP wgr9 r8toin8d as thé Corp8, auditors. There Is no slalulory requlrerngnt for tha Trusto85 (The Chièf Royal Englneer's Commltleel of the Royal Englnèers HO Mess Fund lo prepare flnancial slalemenlG as if il were a r?9isler8d charity. The Royal Engineers FSnance Committee has chosen lo prepare tho non-stgtutory flnancial statements In accordance with Unitèd Klngdtsm Generally Accepted Accountlng Pracli¢e (United Kingdom Accountlng standards and applicable lawl, and the Charitie5 {Accoun15 and Reports) Regulallons 2005, The Chair of the Royal Engineers HQ Mess Boaré, as th8 nomlnated Trustee, shall report the current financlal posillon to the Royal Englneers Flnance Comm5ttee and to the Trustees. In preparing the financial statements the Board is required lo.. select sultable accounting policles and apply them consistently., make judgemanls and esllmales that 8r8 r&asonable and prudent., stale whether applicable accounting standard8 and statements of recommended practice have been followed., prepare the financial slalemenls on the going ncern basis unless It Is Inappropriata to presume that the Fund will continue in operation.
Royal Englneers Headquarter Mess Trustees. report Icontinuedl for the year ended 31 December 2025 Th@ Trustèes are responsible for keeping proper accounting records which disclose with r8asonable accuracy al any lime the financial position of the Fund and ensure that the financial slalemenls comply with the Charities (Accounts and Reports) Regulations 2005. They are also responsible for safeguarding the assets of the fund and hence taking reasonable steps for the prevention and detection of error. fraud, and other irregularities. Approved by the Trustees and s1gned on Ihelr behalf,. Brlgadi•r JD W•b&t8r Trustee 2 June 2026
Royal EngSneers Headquartor Mo$$ Reference and administrative dètails of tho Charity. its Trustees and Advisors for the year ended 31 December 2025 Trustees Corps Ctslonel Colonel RB Hawkins MBE ADC Commandant RSME Group Brigadier JD Webst8r Commandlng Officer 1 RSME Regt Lieul8n8nl Colonel JP Newton Trgasuror Corps Tr6asurer Major (Retlredl I Sldèbottom Prlnclpal offlce Royal Engineers Headquarter Mess Bromplon Barracks Dock Road Chatham Kent ME4 4UG Independent audltor Kreslon R88ves Audlt LLP 2nd Floor Maritime Pla¢9 auayslde Chatham Marlllme Chatham Kent ME4 4QZ B&nkgr8 Lloyds Bank pl¢ Cox's & Klng's Branch PO Box 1000 London BX1 ILT
Royal Englneers Headquarter Pliess Reference and administratlve details of thg Charityp its Trust&es and Advisors Icontinuodl for the year ended 31 December 2025 Sollcltors Furley Page LLP 39 St Margaret's Stregt Canterbury Kent CT12TX Investment manag•rs 81oekRock Investment Managers 12 Throgmorton Avenue London EC2N 2DL
Royal Engino¥rs Headquarter M¢$$ Indep&ndent Audltorfs report to th& Tru$te8s of th8 Royal Engineers Headquarter Mass We have audited the financial statements of the Royal Engineers Headquarter Mess {th8 'charilyl for the year ended 31 December 2025 which compiise the Statement of financial activities, the Balance Sheet, the Statement of ¢ash flows and the related notes, including a summary of significant accounting Policies. The financlal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Sland8rds, including Financial R8POrting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, Iuniled Kingdom Generally Accepte¢J A¢¢ounting Praclicel. In our opinion the financial slalemenls.. glve a true and fair view of the slate of the charity's affairs as al 31 December 2025 and of its income and applic81ion of resourcés for th• ye8r then 8nd8d', have been properly prepared in a¢¢ordan¢e with United Kingdom GÉn8rally Acceptad Accounting Practice., ond hav8 been prepared in aGcordanGe with the requirements of the Charilles Act 2011. Basls for oplnlon We corbducled our audll In accordance wlth Inlernallonal Standards on Auditing IUKI (ISAS UKII and appllcable law. Our responsibilities under those standards are further described in the Audltor's responsibilities for the audit of the financial 31olemenl$ Section of our report. We are independent of the charity In 8ccordan¢e with th8 ethical requirements that ar& r618vant to our audit of the financial slalements In the Unlted Klngdom. Includlng the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities In accordance wllh these requirements. Wo believe that the audit eviden¢e wo have obtained Is sufficient and approprlale lo provide a b8818 for our opinion. Conclu8lons rglatlng to golng ¢on¢orn In audlling the financlal slatemenlg, we havg concludèd that the Trustees, use of the going concern basls of accounting In the preparallon of the flnanclal stalemenlg Is appropriate. Based on the work w6 have performed, we hav8 not Idenllfled any material uncertalnlles r•latlng lo events or eondStions that, indlvidually or collectively, may cast significant doubl on the charity's abillty lo conllnue a8 a going concern for a period of at lea81 trlelve month$ from whgn the financlal slalemenls are aulhorised for Issue. Our responsibilities and the responslbllllles of the Trust8es ¥th respect lo golng concern are dgscribed in th• rglgvanl sectSons of Ihls report. Other Infomiatlon The clher infomalion comprl$e8 the Informatlon Included In the Annual report, other than the financial slalernenls and our Auditor's report Ihereon. Our opinion on the financiol slalem8nt6 does not cover the tslher information and we do not express any form of assurance cenclusion Ihereon. Our responsibility is lo read the other inlormalion and, in doing go. conslder whether the other Information is molerially in¢onsislent with the financial statement or our knowledge obtained in the audit or tslhemlye appears lo be materlally misslaled. If w8 Identlfy such materlal inconsistencies or apparent rnaterial misstatements, we are required to determine whether there is a material misslalemenl in th8 financial stat8mants or a material misstatement of the other information. If. based on the work we have performed, we conclude that there is material misslalement of this other information. we are required to report the fact. We have nothing t) report in this regard. Matters on which we are required to roport by exception We have nothing lo report in respect of the following mallers where the Charltles (Accounts and Reports} Regulations 2008 requires us lo report lo you if. irb our opinion.. the information given in the Tru$tee$' report 1$ inconsislenl in any material respect with the financial slalemen15', OT sufficient accounting record5 have not been kept., or io
Royal Englne¢r$ Headquarter Mo¥$ Independent Audltovs report to the Trustees of the Royal Englneers Headquarter Mess Icontlnuedl the financial statements ar& not in agr88m6nt wtth the accounting records and returns.. or we have not received all the infornialion and explanations we require for our audit. Respective responsibilities of Trust99$ and auditor As explained more fully in the Tru8tee8' responsibilitie8 $18lemenl, the Trustees are responsible for th8 preparation of financial ststemenls whlch glve a true and falr vlew. and for such internal control as the Trustees determine is necessary lo enable the preparalign of the financial statements that are free trom material misslalemenl. whether due to (raud or error. In preparlng the financlal slatemants, the Tiustees are responsible for assesslng the charity's ability lo continue as a going con¢em. disc105in9. as applicable. mallers related to going concern and using the going Concern ba$18 of accounllng unless the Trustees either intend lo liquidate the charity or to cease operallons, or have no realistic alt8maliv8 bul lo do $0. Audltor's respon8lbllltle$ for the audlt of the flnanclal statements We hav8 b8en appoinlod ag auditor under 8eCtion 144 of th8 Charities Act 2011 and report in accordance with the Act and relevant regulallons made or havlng effect thereunder. Our oblecllves are lo obtain feasonable assurance about whether the financial slalements as a whole aré free from material mlsslalernenl. whether due to fraud or error, and to Issue an Auditor's rèport that Includes our opinion, Reasonable assurance Is a high level of assurance but is not a guarantee that an audit ¢onducled in accordancé with ISA'S IUKI will alway& d818cI a ma18rial misslalem@nt when it 8XISts. MisslalÈmenls can ari$6 from frAud or error and are consid&red malerlal if, Indlv5dually or in the aggregate, they could reasonably be expected lo InfluenGe econornic decisions of users taken on the ba81$ of these financlal 8tslem&nls. Irr8gularlt18s, Includlng fraud, or¥ In$lan¢es of non-complignce ¥Mth laws And ragulalions. We design pro¢edure$ in line with our responsibililles, tsullined above, lo dele¢l material mlsstatemenls in resp8¢1 of Irr8gularSlles, includlng fraud. The exlenl to whlch our precedures are capable of delecllng Irregularllies, ncludlng fraud Is detailed below.. Capabilty of Ihe auGlit In delectlng Irrggularllies, including fraud Based on our understanding of the charity and the $e¢lor 8$ a whole, and through dl$¢u$slon wlth the Trust8es and other management las required by audlllng standards), we Idenlifled that the prlnclpal risks of non- ¢omplian¢e with laws and regulations related lo health and safely. anli-bribery and employment law. We considered the exlenl to which non-compliance might have o material effe¢l on the financial slalemenls. Wè also considarad those laws and regulations that have a diracl impact on th• preparation of the financial slalemenls such a8 the Charltles SORP IFRS 102) Second EdSllon (released Oclober 20191, and other relevanl ch8rlty l•gislatSon. We ¢ommuni¢aled identified laws and regulations throughout our l&am and remalnèd alert lo any indiGalions of nun-compliance throu9houl the audit. We evaluated Tru8lee8' and m8na9ement's incentive8 and opportunities for fraudulent manipLtlation of the financial slalemenls lincluding the risk ol override of controls) and determined that the principal risks related lo p051ing inappropriate journal entries to increase r&v8nu8 or r•duc8 èxpenditure, and management bias In accountlng 8stlmatès. Audit procadures p&rformed by the ongagement loam included.. Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and saf8tyl and fraud., and Assessment of identified fraud risk laclots., and Review of cash expenditure to confirm no evidence of personal benefit., and Challenging assumptions and judgements mad9 by management in its significant accounting eslimales., and Performing analytical procedures to identify any unusual or unexpected relationships. including related party transactions. that may indicate risks of material misstatement due lo fraud., and Confirmation of related parties with management, and review of transa¢lions throughout the period to identify any prevlously und1sclosed transactions with related parties outslde the nonmal course of business., and
Royal Engingors Headquartor Mos5 Independent Audltor's rgport to the Trustegs of the Royal Englneer¥ Headquarter Mess l¢ontlnu•dl Performing analytical procedures with automated data analylics tools lo identify any unusual or unexpected relationships, including related party Iransaclion5, that may indicate risks of materlal misstatement due to fraud,. and Reading minutes of meetings of those ¢harged with governance., and Physical inspection of tangible as5els 5usceplible to fraud or irregularlty,. and Review of significant and unusual tran5actions', and Id8nlifying and testing journal 8ntries, in particular any rnanual entries made al the year-end for financial slalemenl preparation. Because of the inherent limilalion5 of an audit, there 15 a risk that we will not detect all irregularttie8, including those leading to a rnalerial misstatement in the financial slalements or non-compliance wlth regulallon. Thi5 rlsk increases the more that compliance with a law or regulation is removed from the events and Iransa¢llons refle¢led in the financial stalemenls. as we will be less likely to become aware of instances of non-compllance. Th& risk is also gre3t8r regarding irregularities occurring du@ to fraud rather than error, as fraud involves intenllonal rgncealmenl, for9ery, collusion, omlssi(>n tsr misrepresenlatson. A8 part of an audit in accordance with ISA8 IUKI, we exercise prole88ionsl judgement and maintain professional sceplicism throughout the audit. We also.. Identlfy and assess Ihe risks of materlal mlsslalement of the financlal slalements, whether due lo fraud or 8rror, dèsign and perform audit procedures respon81ve lo those rlsks, and oblaln audlt evidence that 18 8ufficienl and appropriate lo provide a basi8 for our opinion. The risk of not delecling a material mlsstalement resulllng from fraud Is hlgher than for one resulllng from errr>r, as fraud may Involv colluslon, forgery, inlenllonal omissions. misrepresenlalions, or the override of internal control. Obtaln an underslandlng of Internal controls relevant lo the audit in order lo design audll procedures that are approprlale in the circumstancès. bul not for the purpose of exprasslng an oplnlon of the effecllvenes8 of the charity's internal control. Evaluate the appropriateness of accounting pollcie$ used and the rea50nablenes5 01 accounllng eslimales and related dlsclosures made by the Trustees. Conclude on the 8pproprlal8ngs$ of tho Trustees, use of th8 going conc8rn basls ol accounllng and, based on the audlt evidence obtained, whether a material uncortainly exists relat¢d lo events or condlllons that may cast slgniflcanl doubl on the charlly's abillly lo continue as a golng concern. If we onclude that a m8terial uncertainty exists, we are required lo draw allenllon in my Auditor's roport to the r8lat8d disclosures In the flnancial statements Dr, if such disclosures are Inadequate, lo modify our opinion. Our conclusions arg based on the oudll evidence oblaingd up lo Ihg dolg of my Audltor's report. However, future events or condllions may cause the charity lo cease lo conllnue as a golng con¢em. Evaluate the overall presentsllon, structure and content of the ftnancial slalemenls, Includlng the disc105ures, and whether the financlal slalements represent the underlying Iran$*clions and events In a manner that achlevas fair pres8ntation. We Communicate with those charged with governance regarding, among olhgr matters, the plannèd scope and tlming of the audit and signlficanl audit findings, including any slgniflcanl defftciencles in Internal control that we identify during our audit. 12
Kreston Reeves Audit LLP
Samantha Rouse FCCA DChA for and behalf of
03 June 2026
Royal Engineots H&adquarter Mess Statement of financ5al actlvltles for the year ended 31 December 2025 Total funds 2025 Total funds 2024 Note Incom& and &ndowmgnts from.. Donations & Legacies Charitable activities Inv8slm8nts Total InGome 237,691 20 31,221 268,932 228,634 1,892 24,988 253 514 Expenditurg on: Raising funds Charitable activities Total Expendituro 6,660 163 155 169 715 17,748 171924 Net Income before rovaluatlon8 99,217 81,590 Nel Gain on investments 16 65,291 25,497 Net movemènt In funds for the year 164.508 107.087 Reconclllatlon of funds Total fund8 al 1 January 2025 6 998 080 6.888,993 Total funds at 31 December 2025 7 160588 6 996,080 The Slatemonl of finan¢ial a¢llvilie$ In¢ludes all gains and1088e8 in the year, All activilies relate to Gonlinulng operations. The notes on pages 17 10 28 form part of thesè financlal slalements. 14
Royal Englneèrs Headqarter Mess Balance sheet for the year ended 31 Decernber 2026 Total fundg 202S Total funds 2024 Note Flxed assets Tangible 88sets 15 6,122,558 6,112,021 Investments 16 778 096 612 804 6,900.663 6,724,825 Current assets Slodi 17 47,611 45,4S3 Debtor8 18 21,J90 18,936 Cash at bank 210,888 226 470 279,B89 290,859 Cr¢dStors: amoun¢s falling due wthln one year 19 Not ¢urrent a$$?ts 269 93S 271255 N•t a•••tg 7180 S88 6.996.080 Charlty Fund8 Unrestrlcted lundB 7 160 688 6 996,080 Total fund• 7.160 68B D.OD 6 996 080 The financial 3tatemen18 were approved by the Trustees on 2 June 2026 and sluned on thtlr bthall, by.. Colonel OS Chgègemin AOC. Trugtèè Brlg8dler J D Web¥¢er, Truste? Th$ not•$ ¢n page8 1710 28 forrn part of these linanrAal Blatemenls. 15
Royal Englneers Headquarter Mess Statement of Cash Flows for the year ended 31 December 2025 Note 2025 2024 Nèt cash used In operatlng actlvltlès 24 53.197 73,102 Cash flows from Investlng aGtlvltle¥ Intest and dividend$ Purchase of Fbxed Asset Investmen18 Cash used in Investlng actlvltles 31,221 100,000 68,779 24.988 150,000 125 012 Increase In cash and cash equivalènts In the year 15.582 51,910 Cash and cash equlvalents al the beginning of the year 226,470 278,380 Total cash and cash oqulvalents at the ond of the year 210,888 226,470 Analysls of Ghanges In nat dBbt At01 Jan 2025 Ca8hllow8 At 31 Dgc 2025 Cash ond cash gqulvalents Cash 226,470 15,582 210,888 16
Royal Engin89rs Headquarter Mess Note5 to the financlal statements for the year ended 31 December 2025 1 General admlnlstrativ• information Royal Engineers HeadquarteTS Mess is a Registered Charity. The address of the registered office is Headquarters Roy81 Engineers, Brompton Baffacks, Chatham. Kent, ME4 4UG. The Fund's principal objectbves continued lo be lo preserve the financial slabilty of th8 Corps ol Royal Engineers Headquarters Mess and lo maintain the property owned by the Officers of the Corps of Royal Engineers and lo promote Esprit de Corp8 on behalf of those Officers. Accountlng pollcle8 2.1 Ba¥ls of preparatlon of flnanclal statements Th8 financial slalemenls have been prepared in accordance wilh the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Slalement of Recommended Practice applicab18 10 charilles preparing their accounts in accordance wf(h the Fingn¢ial Reporting Slandord applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191 and the Charltie¥ Ad 2011. Royal Englneer8 Headquarters MgS5 meets thg dgfinilion of a public bengflt gnlily under FRS 102. Assets and liabilities are initially recognised 41 hi$lort¢al ¢o$l or Iransa¢lion value unless olhemlse slated in the relevant accounting policy notel81. The financl81 statements a presented In UK sterling which 18 the Charity's function81 currency, ané rounded to the nearest pound. 2.2 Preparatlon of the accounts on a golng concgrn ba818 The Trustees assess whglher the u88 of going concem Is approprlale, l.e., whether there are any material uncertainties Telal8d to 8venls or condltions that may cast significant doubl on the ability of the Charfty to ec)nllnuè as a going Goncern. The Tru51ees make this assessment In respect of a period of al least one year from Ihe date of aulhorisallon for issue of the financial slalomenls and hav8 conclud8d that the Charity has adequate resources to continue in operational èxistence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they contlnue lo adopt the going concem basis of aceounling in praparing th8 lin8ncial slalemonls. 2.3 Fund accounting G8neral funds are unrestricted funds which ale available for use at tho discretion of the Tfu8tees in furtheiance of the gener81 objecllves of the charity and which hav& not beèn designated for other purposas. Investment income. gains and lossès ar& allocated to the appropriats fund. 2.4 Income All income is reco9ni8ed once the charity has enlitlemenl to the income, it is probable that the income will be received and the amount of Income receivable can be measured reliably. 17
Royal Engineers Headquart8r Moss Notes to the flnanclal ststements for the year ended 31 December 2025 2 Accountlng pollcles Icontlnu8dl 2.5 Expenditure Liabilities are recognised as expendrture a5 soon gs there 18 an oblig8lion to commilling the Fund lo th8 8XP8ndilur8. All eXpendUre1s accounted for on an accruals basis. Grants payable are payments made to third parties in the furtherance of the eharilable objectives of th8 Fund and ar8 always authorlsed by the Trustees. Costs of charitabl8 activities Include5 grants made and the apportionment of support C08tS shown in note 10. 2.8 T#nglble flx8d ass8ts and depreclatlon Tangible fixed assets are c8rri8d al cost or deemd co81, net of depr9cialion and any provlslon for impaim8nl. Deemed cost represen15 the fair value of certain Glasse¥ of assets owned by the charity, at the dale of transition to thè Charity SORP under the cost mode, assets will not be 8ubj8ct t¢ further valuations. RE HQ Mess Pfoperty- a Tange up lo 20V4 2.7 Donated assets Donated assets are recognised as income within the relgvant fixed a$$el category on the balance she81 when recelvable. 2.8 StoGks Stocks are valugd at the Iow8r of eost and net reallsable value after making due allowance for obsolel? and $low.moving stocks. C081 repre8en18 purchase price inclusive of valu8 added lax. 2,9 Investments Inveslmgnls hald as fixèd assets are included in the accounts al valuation based on their bid priGe al the balance sheet dale. The glalemenl of financial activrties includes thg n&1 galns and losses arlsing on revaluations and disposals throughout the year. 2.10 Dèbtors Trade and other debtors are recognised al the selllemenl amount. Prepayments are valu8d at th8 amount prepaid. 2.11 Cash at bank and In hand Cash al bank and in hand includes ¢a5h and short lenr highly liquid investments wllh a short maturity of three months or less from the date of acquisttion or opening of the deposit or similar account. 18
Royal Engineers Headquarter Moss Notes to the flnancial statements for the ye•r ended 31 December 2025 2 Accounting policl•s leontlnu•dl 2.12 Llabllitios 4nd provi¥ion¥ Li8biliti88 arè rècognised when there 18 8n obliualion al the Balance sheet dale a8 a re8uII of a past event. il is probable that a transfer of economic b8nefit will b8 required in s8ttlem@nt, and thè amount ol the settlement can bE ¢s1imal¢d rellably. Llabllllies ar¢ recognisgd al the amount that tho chaiily anlicipale8 11 will pay lo sell18 the debt or the amovnl it has received as advanTrd payments for the goods or serviS il mu81 provide. Provisions are measured at Ihe best estlmate of the amounts required lo settle the obligation. Whèrè thè eff8et ol thè limè v8lLt8 of mongy is m8letial, the provision is based on the present value Df Ih05e amoun15. discounted al the pre•lax discount rale that reflects the risks specific to the liability. The unwinding of Ihe discounl is recognised within interest payable and similar charges. 2.13 Flnanelal Instrum•rtt8 The charlly only h88 financial a8Bels and flnancial liabilitie3 of a kind that qualify aB basic financlal instruments. Basic financial instruments ore initially recognised al transaction value and subsequently m6asur8d at their s8tll8mènl valuè. 2,14 PnBlons Thè charity opèratès a dafingd conlribullon pgn¥lon ¥cheme and the pen$lon ¢harg9 r&pre¥enl$ the amounts payable by tha charity lo thè fund in rèspèct of the year. 2,15 Cost of genratlng fund$ Costs ol generating funds conslsls of cosls assoclaled wllh mainlalnlng sub$crlpllon8 from $eNing ond rellred offlc&rs. generat1ng mlscèll8ne¢)us income, a hexdlinÈ fètt trf 0.4Yo against pooled inve51menl¥ in Ihe Armed Forces Charities Growth & Incorne Fund and an element of the donated $ervice$. 2.18 Donoted 6ervlce8 and facllltlag Inl3ngiblo Inwme, which compri3e donated services. its Included in in¢¢me al a valuation which is an eslirnale ol ihe financlal cost bome by the donor where such a cost Is quanlilabla and measurablo. This amount is match by donated expenditure. 2.17 Tender poll¢y Trustees have a lender pollcy that Covers expendilur¢'. BètweÈn £2,500 and £5,000 b. Between £5.000 and £10,CM)O c. Over £10,000 2.18 Taxatlon In5tilulion of Royal Engineers is a registered charity and accordingly no provision is considered necessary for taxation. 2.19 Critical #¢¢ounting estimates and areas of judgement Estimates and judgemènts arè continually evxluatèd and aTe based on historical experien and other fadoi8, including expectations of future events that are believed to be reasonable under the cArcumstances. The Charity does not currently have Bny significBnt accounting estimates or areas of ludgemenl 19
Royal Engingors Haadquartèr Moss Notss to tho financlal statsments for the year ended 31 Decembar 2025 Total fund$ 2025 Total funds 2024 Nola 3 0onatlon$ & Lg9arlg¥ Subs¢riplion$ Donations Donated f8¢ililie¥ and Staff ¢osl$ 169,563 199 67,929 163.492 26 63.116 237 691 226,834 4 Subscrlptlons Serving Offir8 Retired Officers Retired Officer8, Tax Rafund 153,024 14,102 2,437 147,105 14,343 2,044 169S63 163492 S Donated sèrvlets and facllltle$ In 2025, donated servlces and facllltSe$ conslsled of.. Donated staff Ilme Donated facili1185 - office pr8mlse8 and ulilllles 60,739 7,190 55.4C18 7,7D8 63.116 20
Royal Engineers Headquarter Moss Not&s to the financial statements for the year ended 31 D¢¢omb¢r 2025 Total funds 2025 Total funds 2024 6 Hire of mgss property Sword loan charge Silver loan charg8 Mess foDm8 20 325 30 1,500 20 Maintonancg and ropalr: Silver maintenance Audit Insurance S8curity Adminislrallon Staff costs Refund of Prevlous Year 195 461 3,390 331 644 908 11681 1,450 704 3.206 314 617 2,383 7 Wlng tradlng account Sales: Salg ol wlne Cost of sales: Opening stock wine Wine purchas@s Closing stock wine 45,453 48.141 13,211 3.485 147,6111 145.4531 6,173 Surplus (deficbt) for the year- wine 37 21
Royal Engineer¥ Headquarter Mess Notes to the financial statements for the year ended 31 December 2025 Total funds 2026 Total funds 2024 8 Investment Incom& Dividend income Bank interest 29,439 1,782 22.880 2,108 24.988 Al 31 December 2025 and 31 D8cemb8r 2024 811 invested funds were held in the Armed Forces Charities Growth & Income Fund, rrana9ed by Bla¢kRock Investment Managers Limlted. 9 Analy818 of èxpèndlturo by a¢Uvltlès Dlre¢t cost¥ GrAnt funding of activities 2025 Support costs Total Total 2025 2025 2025 2024 Note Espiil de corps MaintÈnartcè ol Corp8 propgrly New Commi5slons Donatèd facllSlles & stBff costs 47,596 7,953 13,269 55,549 26,207 13,470 67,929 70,733 5.329 15,000 63,116 12,938 13,470 12 67,929 163 155 154,178
Royal Englneers Headquarter Mess Notes to thfr flnanclal statements for the year ended 31 December 2025 Total funds 2025 Total funds 2024 10 Esprit de Corps Grant funding of activities Un51 I lom)ations & HQS 8rit8rtainment Colonel Commandant's 'AI Horne, 44,572 3,024 43,933 3,506 47,596 47,439 Support costs Audit Adminislralion Slalionery Staff costs Refund of Previous Year 1,382 1,450 111 5,366 13551 2,112 1,388 22 11,086 11 Malntenance of Corps property DlrgGt Gosts Ggneral property 3,824 Support costs Painllngs Audit Insurance Security Adminislralion Refund of Previous Year Staff costs 461 3.390 331 645 11681 908 704 3,206 314 617 2,384 7,225 23
Royal Englneers Headquarter Mess NoteB to the financial 8tatgments for thè yèar èndèd 31 Dècambar 2025 Total funds 2025 Total funds 2024 11 Maintsnancg of Corps property {Contl Gen8r&lFroperty Audit In8urance Security Administration Refund of Previous Year Depreciation Staff costs 460 3,390 331 322 {791 704 3.2C 314 308 908 2.384 6,916 Impmv8menls Audlt In$ur8n¢e Security Administration Refund of Previous Year Depreciation Staff costs 307 1,130 110 161 {39} 1,089 105 154 691 Total funds 202S Total funds 2024 12 New Comml8slon8 Direct Cogts Minor Commlsslon- CR Portrait Major Commission- E In C Portrall Major Commls8i¢n- Armada Dlshes 2,500 6,000 5,000 10,000 15.000 24
Royal Engin¢èM Heart4rt¢r M5$ NotB$ to Ihg finanri41 $taEgrngnts forthe yo8r endad 31 D8ctrmbèr 2025 Total fund5 2025 T0181 lunds 2024 13 Not Incomo This is slaled &fter charging.. Depreciallon of18nglble flxed a888ts'. - ovmed ty the ch8rity Audilorfs remuneralion 2.581 Duang the y8ar. no Trustees received any r8muneralion12024.. £NILI. Duiing Ihg year, no Trustees recelved any benef515 In kind12024.. £NILI. Du¢ing the year, Tho Trustees received any reirnbursemenl of expen5es12024.. £NILI. 14 Staff costs SIBff cogls [8 a8 follow6.. Wg9e& Bnd Bolarle8 Social security costs Pension costs 7,T67 622 390 18.886 1,439 1,637 21,752 2Q25 2024 Donated Itsff tlme Tha ¥wraoo numbar of p¢r$on employod by th• Chaty dur1 thfr yeirwa$ 4$ follows.. M#n•gtmenl and odmkn151rallon ollhe fund The average headcounl expre8Bed 88 fl11-11rn8 equlvalenl& wa8.. No. Man8oéin*fjl and admlnlslratlon Df tho fund No employee re¢olvod remunerallon amounlino lo more than £60,000 In ellheryear. The total employment b8neflls Indudlng employer Nl and penslon conlrlbullon8 ollhe kay managemant personnel £3,926 12024-£21,7831. 16 TAnglble nxed 488•ts Re HQ M05• prop•rty At 1 J8nu8ry 2025 ond 31 eMtyer 2025 Additions 6,270,751 10,537 8 2B1288 DopreGlatlon At 1 J8nuary 2028 Charge fof the year At 31 Dember2025 168,730 15B,730 Net book val Ai 310sTrtnber 2025 6,122,558 Ai 31 December 2024 6 11202% 25
Royal Engineers Headquarter Mess Notes to the financlal statements for the year ended 31 December 2025 15 Tanglble flxed assets Icontlnuedl Historic eosl is based on the value held wlhin the entity's books on conversion lo charity registration as of 28 February 2023 when a policy of depreciated historic $1 has been adopted in line with Charity SORP requlremen15. The Irbsurance value of the propety would be in excess of the historic cost held with the financial statements. Historic cost information is not availab18 as lo gain th8 informalion would caLbSe undue expenBe and delay. 16 Flxad ass9t invostments Llsted Securities Market value At 1 January 2025 Revaluallons Purchase 612,804 65,291 100,000 Al 31 December 2025 778 095 Hlstorlcal cost 533 671 Investmènts •t market value compr18•: 2026 2024 Ll$led Snve$lm$nt$ 778 095 612,804 All the fixed a88et inveslmenls are held in the UK. Matèrlal Inve$tmgnt$ All Invested funds wère held In the Armed For¢e$ Charllle$ Growih & In¢ome Fund managed by BlackRo¢k Inve61ment Managers Limited. 17 Stocks Wine stock 45,453 18 Debtors Other debtors 18.936 19 CrgdStors: Amounts falling du8 Within ong year: Trade creditors Accruals and deferrecl income 634 19,320 2,023 17.581 19,954 19,604 26
Royal Englneers He3(Jquarter Me$$ Notes to the flnanclal statamènts for the year ended 31 De¢ember 2025 20 S¢atemgnt of funds Currentyear rought forward In¢ome Exp8ndlture Gain51 ILo6$e$l Carrled Fotrward Unr•$trlet•d funds 6.996 080 268 932 169.715 65.291 7.160.588 ststemgnl offund8 Piitsr Year 8rgughl forward Incorng Exp8nditur8 Gain51 ILo8sesl Carri•d Fomaid UnrestrScled funds Reserves 6,888,993 253,514 171.924 6 996 080 21 Analy•l• ol n•t a•88ts b•tw•èn fund8 ¢urront Y•4r Unr88trlct•d lund$ 2026 Tot41 fund$ 2028 Tanglble flxed assets Flx8d asset Invgstrnonts Current 8s$ets Cied1tgrs dug wSlhln on¢ year 8,122,668 7T8,095 279,889 119,9841 6,112,021 778,095 279,889 119,9541 7 160,$88 7,150,051 Prlor Year UnrBslrictod lun(l$ 2024 Total fund$ 2024 Tènglble flxed 335ets Fixed asset inv?stment8 Currènt as$•ts Credilots due wllhln one yèar 6,112.021 612.804 290,869 119,6041 6,112,021 612,804 290,859 119,6041 6 996 080 6,998.080 27
Royal En9lneÈrs Headquartor Mèss No10S to the flnan¢lal $ta¢ements for the year ended 31 December 2025 22 Pension comrnilm8nts Th8 ¢h8rity op8rat8s a dned contributions p&nsn schem•. Th& ass&ts of tho s¢horne are held separately from those of the charity in an independently admlnlstered fvnd. The pen51oTr c05t charge represents contributlons payable by the charity lo the fund and 8rnounted to £39012024- £1,637). 23 R¢latgd party tran$a¢tlon8 The fund receives subscriptions from Officer$ ol th? Royal Enging&r¥ as datailed in the attached Tru5t885' Annual Report. The Tru$lees control the Charlly. There were no tran5aot10Th5 wAth connect8d chadtl86 In 202S12024'.£NILI. 24 Reconclllatlon of n•t movomqnt In funils to not ¢a•h flow from operatlng actlvltle•. Totsl funds 2026 Total funds 2024 Net movement In funds Add back dgpre¢iollon ¢horgg Deduct inl8r85t income Shown in inv8Stlng acllvili88 Oeduct gains l add back lossas on Inv8slments Oacreas8 lincr•asel in stock Oecrease lincreasel in debtors Increase Idecrea891 Sn creditor8 Deduct property addllions 164.008 107,087 131,221) 124,9881 16S,291I 125,4971 12,1681 2,688 12,4641 12,4381 360 18.260 110,8371 N•t ¢a8h u8•d In op•rAtlng a¢tlvlU 25 Relat paity dls¢lo8ure Brigadier Jarnes Webster and Colon81 Rirhard 8Durke Hwklns M8E ADC, both Tnjstees ol the Royal Engineets Headquart8r Me55 IRE HQ M85sI ar8 a150 Tfuslo&s of th? Reyal Engln•ers Central Charltable Twst IRECCTI for whieh transaeli¢n$ have takon place durlng the year. RECCT collected subscrlptlon Income on behalf of RE HQ M8S8 totalling £186,458 which was transferred during thè yèar12024.. E160.9441. In addition, £6,056 of other reimbur88menls wer8 mad8 in r81atK)n to Sundry donations, grants and girt aid £2024.. £2,351). There were al80 reimbur8ements to RECCT from RE HQ Mess of £62,16712024..£73,8491 during the year, relating to rechorge$ of staff $alorie$ and variou5 admin charge5. As of 31 08C8rnber 2025 no bAlane• was owed from RECCT12024.. £Trill, and a balance gf £634 wa$ owed to RECCT12024.. £231. Brigadier Jarne8 Webster and Colonel Richard Bourke Hawkins M8E ADC, both TN8tè&s of tha Rtsyal Engineers Headquart&r Mess IRE HQ Mes81 are al80 Tw818es of th8 Roy81 Engin88rs Corp8 En18rpri5?5 (RECEI for which transactions hav8 taken place during the year. RnJur8emenls £120 were made in r81ation to presentation ilems12024.. £nill. As 0131 December 2025 no b¥lon¢e wa$ owed from RECE12024.. £nill, and no balance was owed lo RECE12024'. £nill. Brigadier James Webster and Colonel Richard Bourke Hawklns MBE ADC, both Trustee$ ol the Royal Enginetrts Headquarter Mess IRE HQ Méssl are also Trustees ol the Institute ol Royal Engineers IlnstREI lor which Iran8actions have tak8n place during the year. InstRE collected Subscription income cn bphalf ol RE HQ Mess totalling £50 which was transferred during th8 year12024.. £251. As of 31 Dec8rnber 2025 no balance was owed from In8tRE12024.. £nill, and nD balance wa8 owed to RE HQ Me5s12024.. £nill. olonel Ri¢hard Bourke Hawkins MBE ADC, Trustee of the Royal Engin8er5 H8adquart8r Mess IRE HQ Mes$} is al$0 Trustee$ gf the R¢y81 Engineers Museum IREMI no transactions have taken place during the year 12024.. £2551. As of 31 December 2025 no balane8 was ow8d from REM12024.. £nill, and no balance w85 owed to REM12024.. £nlll 28