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 ProV￿￿n 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.. +8.1￿￿1. 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 pU￿haS8 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 pmmot￿n 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 Headq￿arter 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¥
Inte￿st 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 eXpend￿Ure1s 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 servi￿S 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 P*nBlons
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 gen*ratlng 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 Offi￿r8
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 Heart4￿rt¢r M*5$
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• Cha￿ty 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 ￿e￿Mtyer 2025
Additions
6,270,751
10,537
8 2B1288
DopreGlatlon
At 1 J8nuary 2028
Charge fof the year
At 31 De￿mber2025
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 $ta¢ements
for the year ended 31 December 2025
22 Pension comrnilm8nts
Th8 ¢h8rity op8rat8s a d￿ned contributions p&ns￿n schem•. Th& ass&ts of tho s¢horne are held
separately from those of the charity in an independently admlnlstered fvnd. The pen51oTr c05t charge
represents contributlons payable by the charity lo the fund and 8rnounted to £39012024- £1,637).
23 R¢latgd party tran$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. R*n*Jur8emenls £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