CHARITY COMMISSION FOR ENGLAND ANO WALES Trustees, Annual Report for the period From Period start date 01 Jun 2024 To Perlod end date 31 May 2025 Charlty name: RAF Losslemouth Warrant Officers, and SNCOS, Mess Charlty reglstratlon number: 1208159 Objectives and Activities Summary of the purposes of the chariiy as set out in its governing document P4rT 1.17 Service Funds objects are concemed with, 'The promolion of military èfficiency of the Amied Forces of the Crown" This object presents the trustee with wide powers, enabling them lo provide charitable assistance to all elements of the Royal Air Force Community,. internal subsidy of mess activities and grant making are the Royal Air Force Lossiemouth WO and SNCOS, Mess principle means of delivering this charilable assistance. The Royal Air Force Lossiemouth WO and SNCOS. Mess has three aims $8t by the Trustee: Encourage esprit de corps by enabling serving Mess members lo mix together in both fomal dining situations and infomal social activities lo help keep service traditions and ethos alive while promoting Ihe wellbeing and exclusivity of the Mess community. Encouraging, supporting and facilitating the development of sport to raise standards and to promote the link lo fitness, teamwork and pèrsonal development through sporting activity and opportunities by contributing £1.50 per mess member per month. Supporting the fa￿lItieS and capital projects to enable the best possible provision for the al Air Force Lossiemouth communi This fLsnd derives publi¢ benefit as it assisls in provyding Royal Air Force Lossiemouth personn81 with the necessary skills to carry out Ro al Air Force contribution to the Summary of the main activities in relation to those purposes for the public benefit. in articular. the Para 1.17 1.19 aclivities, projects or services identified in the accounts. defen￿ of the United Kingdom and its interests. Service Funds are established for the benefit of servi￿ personnel to promote military efficiency which underpins esprit de corps and team working. and they help to encourage personnel to develop the haracler. spiril and attitude to face challenges and danger associated with military service. As a result, the Fund derives a benefit to the general public in helping to provide personnel who 8re motivated. have high morale and are willing to serve the needs of their country and Ihat of it's public, at all times. Statement confirming whether the trustees hav6 had regard to the guidance issued by the Charity Commission on public bènefit P8r8 1.18 The above statement has been agreed by RAF Air Command HQ Service Funds staff and the Charity Commission. With assistance issued from Air Command staff, thg trust88 has paid due regard to the guidance issued by the Charity Commission on ublic benefit. Addltlonal Informatlon {optlonal) You ma choose to indude further statements where ￿levant about.. SORP r•fer•nce All grants contained within th8 financial plan are presented to the membership al an Extraordinary General Meeting to obtain their approval or rejection. Additional requests for grants or assistance outside of the scope of the financial plan arè discussed by the Committee during monthly meetings. Requests for assistance are considered by the Committèe on the merits of each case. Para 1.38 Policy on grant making After Consideration, the appropriat8 decision is made by the Committee. Either they agree to allocate the funds or to present the case lo the Mess members for their approval. All decisions made by the Committee ar8 done so in accordance With their Power of Expendilure which is rsonall issued b the Trustee. NIA 1.38 Policy on social investment including program related investment We acknowledge the effort of any volunleers but the value of their time is unquantifiable. Para 1.38 Contribution made by volunteers Achievements and Perforniance SORP refw The WOS. and SNCOS, Mess arranged several Official Mess Functions. including a Dining-In-Night (Battle of the Atlanlicl, Batle of Britain, Summer Ball. Bums Night (Scottish Nightl. Christmas Draw. and several unofficial functions.. Some of these functions also included spouses and partners. The functions are for the benefit of all to meet the aim of promotlng esprit de corps. Summary of the main achievements of the charity. id8ntifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Our annual income was..... The WO and SNCOS, Mess granted (proposed only. not reconciled) a total of £69,300 in subsides lowards th8 Cost of functions l events benefitting its mambers. Each year the mess vole to give grants to events held on the unil which ben8fit the wider service community. This year the WO and SNCOS. Mess provided the following grants (Pfoposed only, not reconcil8dl- 1. £500 to Station Charities 2. £500 to Junior Ranks Christmas Dinner 3. £750 to Friends and Families Day 4. £100 to Aviator of the Qtr 5. £500 to CO'S Benevolent Fund 6. £500 Veterans Christmas Dinner 7. £500 to Cat8ring Staff Funclionls) 8. £500 to Xmas parcels for deployed personnel 9. £1000 Slation Awards Night 10. £600 Lossiemouth Perspectives As part of the Annual Financial Planning process the Committee seeks the agreement of the membership in setting the level of subscriplions in th8 relevant membership calegories. These subscriplions subsidise the fomal functions and meet operating and maintenan costs. It was a great conlribution to soGial ohesion and of benefit to health and wellbein Additional infomiation (optional) You ma choose to include further statements where relevant about.. Achievements against objectives set No additional comments. P8rn 1.41 Performance of fundraising activities against objectives set P¥a 1.41 To havé growth inline or better than inflation, to be 8vailabk8 for any unforeseen contingencies and having a permanent endowmenl fund available should RAF Lossi6mouth close. Inv6Stment perfomiance against objectives Par8 1.41 Other Financlal Review R8view of the charity's financial position at the end of the period Para 1.21 The Charity is in a healthy condition going fonNard. In the event of a significant reduction in funding, holding 3-6 months, worth of expenses covers any contingencies. Slalement explaining the policy for holding reserves stating why they are hold Pgrn 1.22 Other than the surplus built up due to COV- 19 with a51 events in the costed Financial Plan cancelled, the WO and SNCOS, Mess require only a low level of reserves duè to it being a grant making charity and having few operational or staff commitments. Amount of reserves held ParB 1.22 £142.145 (PY £134.182)- Equivalent to 6.6 Months PY 7.2 monihs ex nditure NIA Reasons for holding zero r8serves Details of fvnd materially in deficit Explanation of any uncertainties about the Charity continuing as a going concern P￿1.2? Para 1.24 NIA Para 1.23 No concems. Addltlonal infomiatlon (optional) You ma choose to include further statements where relevant about: Principle funding is re￿iVed from subscriptions from Mess members while further funding is received from bar trading and mess functions. The charity's principal SoUr￿S of funds linduding any fundraising) Para 1.47 Due to COV-19 Ihere was a significant surplus in the account due to the lack of Mess Events. A subsequent HQ Air audit has identified the high amounts of cash held in the bank and has directèd the mess to transfer the funds to another bank account to be protected under the govemment prolection scheme. Investment policy and objectives including any social investment policy adopled Para 1.46 Investing is CCLA cash and untit trusts, the objective is low risk and gaining intèrest. The Trustee has continued a programme of work lo identify procedures to mitigate risk and to minimise potential impact should risks materialise. A Service Funds Internal Audil Board is convened at thè start of each financial year to cary out an intemal financial and management audit of the chari There is ongoing work by the Mess committee to fulfil Ihis constructively and reduce the surplus. A plan is in place to construct a covered patio area which can ulilised by all mess members throughout the year. It is envisaged that this will be IRO £60,000 A description of the principal risks facing the charity Para 1.46 Other {fulure plans) Structure, Govemance and Management Description of charity's trusts= Type of goveming document "harlrl-, Para 1.25 Constitution How is the charity constituted? (e.g uniiicorporaled Para 1.25 Unincorporated Association Trustee selection methods including detsils of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Pwa 1.25 The Station Commander at RAF Lossiemouth is appointed as the ex-officio Trustee of all Service Funds at Royal Air Force Lossiemouth. Appoinlment of Statlon Commanders is controlled by Royal Air Force Headquarters Air Command based at Royal Air Force High Wycombe. Addltlonal Information loptlonal) You ma choose to include further statements where rel8vanl about.. The Trustee delegates the day to day management and control of the WOS, & SNCOS. Mess, together with the authority for the disbursement of grants to a Management Committee chaired by the Chairman of the Mess Committee (CMC) The CMC is appointed by the Trustee. Members of the committe8 are appoinled from each of the functional areas or sections of the Unit. However, all managem8nt decisions. acquisitions and expenditure are subject lo the Trustees approval by signature in th8 minute book. Policies and procedur8S adopted for the inductlon and training of trust88s Parn 1.51 Committ88 meetings tske place each month. All commrtte8 appointments are ratified al an Extraordinary General Meeting. Current appointments are: Chaimian Mess Committee (S MacDonald) Deputy Chairman Treasurer Mess Secrelary Bar Member Propety Member Entertainment Member Livers-ln Member Senior Member In addition. Ihe Mess Manager, Civilian Members and Mess Contract Advisor atlend committee meetings in an advisory capacity but have no voting rights. A separate Entertainments Comrnittee rneet separately from the main Committee. The current a ointments are: Chaim)an of the Entertainments Committee Secretary Booking Representative Promotions Representative Families Representative Christmas Draw Representative Weekly Draw Representative Assooated l Retired Members Representstive CMC or Deputy attend Entertainments meetings when possible. The new CMC and DICMC is appointed by th8 Trustee. other appointments are ratified at committee meetings law the mess njles. The charity's organisational structure and any wider network with which the charity works 1.51 Unincorporated association wilh no share capital and is governed by the rul8s set out in its constilulion and mess rules. NIA Relationship with any related parties ParB 1.51 NIA Other Referenca and Admlnistratlve detalls Charit name Other name the chari uses istered chari number Charity's principal address Ro al Force Lossi8moulh WO and SNCOS, Mess 1208159 WOS, & SNCOS. Mess Royal Air Force Lossièmouth Moray IV316SD Names of the charity trustees who manage the charity Dates acted If not for whole ear Oirl￿ {If any) TnJ8t•e name Nam• of person {or body) entltled toa Int trustee Appointment of Station Commanders is controlled by the Royal Air Force Manning organisalion at Headquarters Air Command, Royal Air Force High Wycombe. PJLee S Brewin Station Commander Station Commander Juty 2024- July 2024 Juty 2024- to date orate trustees - names of th8 directors at th8 date the re Dlrector name rtwasa roved Name of trusl88s holding title to propety belonging to the charity Dat•s #ct•d If not for whol• Trust•• nam• Funds held as custodian trustees on behalf of others Description of the assets held in Ihis capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charily's obje¢ls Details of arrangem8nts for safe custody and segrègation of such assels from Ihe charity s own assets Additional Infomiation {optlonal) Names and addresses of advisers (Optional inforniation) Type of adviser Name Address Name of chief exocutive or names of sonior staff members {Optlonal Information) Exemptions from disclosure Reason for non4isclosure of ke rsonnel details Other o tional informatlon Declarations Tha tru8t008 declare that they have approved tho trustees, r•port abovè. Slgned on bohalf of tho charlty's tru8ts08 Slgnaturè(8) Full name(s) Posttlon (og Secretary, Chalr, et¢) Managlng Trusteo Date Jo flaf 'a6. CHARITY COMMISSION FOR ENGLAND AND WALES RAF Losslemouth W•rrant Officèrs. and Serg94nts' Mèss Annual accounts for the period 01 Jun 2024 1208159 da Pww)d grwl dat 31 May 2025 Section A Statement of Financial Activities R•c•mm•nd•d ¢•t•goriu tsy actmty Prlor Yoar fuThd$ Incom¥ ds Total funds rth fund5 Inctsmlng f••Our￿ (Note 31 m• •nd •ndowmont• frnm.. Oonations and F01 F02 F03 F04 F05 264.677 264,677 232,940 Othei trathry 4¢1MO Invèstmants 2.152 2,152 1,678 Sepwat•fflalWiO1 d•mdintt4 600 267.429 Tol•l 807 267.429 234618 R••OU￿$S •xp•ndgd INot• 61 Exp•ndl¢vr• tsn.. fwdi Chwiwbb •¢1fr4h S•pw4te i*rty¢Y•xpw Olh 259.793 259,793 223,691 810 511 Total $12 259.793 259 793 223 691 N•t In¢omall•xp•ndltur•l b•for• Inv••tm•nt o•ln•ll1088••1 7,636 10,927 1 ￿n￿lIk￿￿)￿n InYeutronl* 814 1,994 N•t Incorn•ll•xp•ndltur•l $16 9,630 Exlraordlnary Ilwn• IN4)t• n Trnn8l•r• behv•en lund* 17 othèr r•¢oonl•¢d galnslllo••••l- Gairhs and lkngseslcn tsf ￿•￿ Awknftylhe arity's L**il uae O¢hgr ga*b•ll1￿mI) $1• 81 N•1m0￿￿OntIn fund* s20 9,630 9,630 12,B72 Reconcllhllon olfunds.. S21 175.561 185,192 13.282 13382 188,843 198.474 175,971 188,843 Total funds cwried fonv•rd S22 RAF L055ietnovth Warrant OffKers' aNJ Sergeants, Mess Year Endin8 31 May 2025 P4Flof51 Section B Balance Sheet RAF Lossrèmouth Warrant ¢)ffiGor8' and Ser9•ants' M&$8 at 31 May 2025 Rastrlcted com• lunds End0￿￿ent fund8 Total th15 Total last Year nds Fixed assets Intsnglbl• ass•t8 Tanglbl• a$set5 H•rltage assets Inv¢stmtnts F01 F02 F03 F04 F05 (Note 151 (Not¢ 141 (Not• 161 (Note 171 rotal •ss•ts 43.047 43,047 41,379 17,￿9 60.956 13,282 13,282 31,191 74,238 29,197 70,576 .Current assets stock (Note 181 O•btor$ INot• 191 Invgstm•nts (Note 17AI Cash at bank and In hand (Note 241 Total cumt •ss•l¥ 1,350 28,822 28,822 29,060 124,631 154,803 124.631 154,803 124,894 153.954 B10 ¢rsdltor8: amounts falllng du• wSthln one year (Not? 201 C••h at bank and In hond (Not• 201 30.567 30.5fj7 35,687 Tot41 ¢umt Il•bllltl•s 12 30,587 30.567 35,687 N•1 CUYT•nt Jss•ts/(Il•bllltl•s) B12 124,236 124,236 118.207 Total asi•l• curr•nt Il•bllltlos 81J 185,192 13,282 198474 188,843 CTeditors', affl¢unts lalllng du• after one year INot• 201 Prov5ilons for Ilabllltl?$ 814 16 rotaln•t ass•t• or Il•bllltl Bl• 185,192 13,282 198,474 188.843 Funds of the Charlty Endowment lund• (Not• 271 R•strlct•d In¢omo funds INot• 27) De8lgnoted funds Unrestrlet•d funds R•valuatlon res•rv• 13,282 13.282 13.282 B1B B19 185,192 185,192 175,561 Total fund¥ B21 18S,192 13.262 198,474 188,843 SIg￿d by ona or tsyo trustees on b8haNol all the Iru51ee$ swjna￿r8 Date of Hpproval 3) 'A up Captaln S Br¢wln RAF L0551emtsuth Wèrrant Officers. and SerEeants' Mess Year f nding 31 May 2025 P•￿2￿￿52 Section C Statement of Cash Flows RAF Lossiemouth Warrant Officers. and Sergeants. Mess Year to 31 May 2025 Net movement In funds ggnerated from opgratlons Depreciotion In the yoar Dlsposal of Fixed Assets Revalua￿an of Fixed A5$8ts 15.207 Movement in Stocksllnvenlorles Movement in DeblorslReCeivab￿y (1.3501 238 15.1201 Movement in CredilorslPay8bles Nèl movement In 0880ts and Ilabilltlo$ 8.975 Net ¢ash enerated from o ratlons 18,605 Investlng Actlvltles Investment in Flxèd Assets 116,875} 11,994) Ch8ng88 In Investments Total for Investln A¢tlvllles 18,869 FlnanclnB Activltles kepayment of Loans Total for Flnan¢ln Activltles Total movement in Cash at bank and In hand 264 Cash at bank and in hand (Mote 241 Cash at bank and in hand (Note 201 (Overdraft) 124,894 Cash at bank and In hand Blfwd 01 Jun 2024 124,894 Cash at bank and in hand (Note 241 Cash at bank and in hand (Note 201 (Overdraft) 124.631 Ca$h at bank and In hand CIFwd 31 May 2025 124,631 RAF Lossiemouth Warrant Officers, and Sergeants, Mess Year Endin8 31 May 2025 Pale3 of 51 Section D Notes to the accounts Note 1 Basls of preparation Thts $￿tIon $lRouldbe complet8d by aM¢harltl•$. 1.1 Bas1$ ol aecountlng These account5 have been wepared sjnder th8 historical cosl convefiti¢n *ith itam¥ reC￿￿tse￿ at wst or tran$￿tion valu8 unbss otherwse slated in Ihe rebvant notelsl to these a¢xounts. The financwl statemnts have bgen prepared in aC£c￿l>l*lth'. tho StateThnt of Recom￿r￿d Pfaclk•.' Acc4unllng and Reporting by CharMes prepariw their accxAJnts in accordarKe wth the FinarKaal Repcwtsng standa￿ 8pplicabl& in ￿ UK and Republic of Ireland IFRS 1021 i55ued on 16 2014 and th• Charitses 2011. The charity constltsJto6 a pubk bwfit enllty 88 defin￿ by FRS 102.. YM 1.2 Golng con¢•m If Iher• •r• m•tsrl•l uncertalntl•s r•tsi•d ro •v•nts 4x¢ondltions th•tc•st slinllk•ntdoubt on tho ¢h*rfty* abillly to c¢ntlnu• •• • golng concwn, pk¥¥•wovld• th• fomowlng d•t•lls or*t•t•-No¢ &ppllc4ble", 11 •ppmprl•to.' An oy9lanau￿ as to lactor8 th•1 $upport the ￿nClUSIO11 that lh• charity Is 8 nrRrn'. NIA DlscID5ur• of any uncert*ntig8 Ihai mak• the golrrfJ conc•rn assUmp￿0ft d￿btru1,. Wh8r• acc￿nts are not prepared cfi a g￿n9 conc•m ba$b, please dlscknse thi5 lact togelherwilh the basis on whith the trusiees piopared ihg accounls and Iho reason why the ¢h8rty Is not regardéd 4$ o ￿¢4ffl. NIA WA RAF Lo55iemouth W3rT8nt OffI￿r5, and Ser8eants' Mess Year Endlng 31 May 2025 Section D Notes to the accounts 1.3 Change of accountTrng pollcy The acGounls presenl a Iwe and fair vwi and the accountry pc1￿￿$ •Jopted are c0J￿ed in r￿e { l. Yes. ".TKk a$ Ipw￿tste Phase dls¢los•'. (l) tho natur• ollh6 change In •¢¢ounrinqpoll¢y.' N/A (14 th6 rn8sons why apptylng lh• new accountlngpolicy pravldes MO￿ reliable anLI mor• r¢hvantlnlorn•tlon," and NIA (1111 the •mount olthe adjustmeni ¢oeh Iln• •ffect•dln the curr•ntp¢rfod. each prforperlodpr•s¢nl•d •nd th• aggr•g4t• amounl 01t￿ adjustment r•lJdng ¢¢) p¢rlod$ b•lor• thos•pr•$•nt•d, 3.44 FRS 102 SORP. NIA 1.4 Chang•• to •c¢ountlng •#tlmats8 No changes 10 accounting estimates hav8 ocoJtysd in tho r8porbr¥J FerK)d13.46 FRS 102 SORPI. No. Pl•*s• dls¢lo••.' (4 th• natur• of any ¢h*nq•s,' NIA fllj tho •ff•¢l of the ch•nq8 on In¢tsm• •nd ¢xp•n¥• or a559ts •nd Il•bIlld￿ for lh8 ¢umntp•rlod.' and NIA {111} where pr*¢lk4bl•, th• •ffeCt￿ th• ch•ft4• In on• or rn0￿ lutureperlods. NIA RAF Loss5emouth Warrant Officers, and SÈr8eants' Me55 Year Endln8 31 May 2025 Pw5d52 Section D Notes to the accounts 1.5 Matorial prioryear errors No matsri81 prKf year ettor ha¥& been h4entified in reporbr¥J wh￿(3.47 FRS 102 SORPI. '.r¢k 85 Please dis¢lo••.' {lJ Iho natur• ollhe prtorporlod wn)r NIA (11) fore•¢h prlivperiodpresented In th• accounts. the &rnountof th¢ ¢onectlon for•4¢h •¢¢ount Ilne Il•m affoctod," •nd NIA (114 the 4rnount orth• correcdon a¢ th• b¢glAnlng olth• 04rli6stprlorp•rtodpr•sentedln lh• •¢¢ounts. NIA K4F Lo55IEmouth Wèrrant Officers, and Sergeants, Mess Year Endlng31 May 2025 y6Df5 Section D Notes to the accounts Note 2 Accounting Policies Pka5e tompl61• this nole whenfirntrnptrt¥¥J undwFRS2102. S•dpM35of FRS102, 3r•cOK*￿S to btrwosenled. rf8R are apP1ka￿t. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plvs0 prowlde a dos¢rfptlon ottho n•tur• of obch ¢hang* In •e¢ounllng policy RKon¢ll•llon olfvndsporpr•vlous GAAP lo lunds delornilmd undvFRS 102 $tsrt of end of p•rfod Fund bal•rw• •* pr•vlou¥ty •tat•d AdJuslmanlB.' Fund b•hhC• u r•¥t•l•d R•eondl•tlon oln¢l Incomrfn•l•xp•n￿jPvprn¥kn GAAP und•rFRS 102 N•t Incom￿<•xP•n￿II￿y*l u pr•¥k+u•ty ¥l•t•d Adlu•b7wJts.' Prn¥lou• p•rlod Mt Inewll•xvnd￿l RAF Lossiernouth W3rrant Officer5, and Sergeants, Mess Year Endin8 31 May202S Pw7Df52 Section D Notes to the accounts Note 2 Accounting Pollcles rhi5 Stundotdltsto/o¢¢ounbngpoliciesPJos beenoppliedby theLlJorityExceptfvr rhoseideniJfied."Nc+'or'Wo". Whereadrffefent or odditionolpoliryhus beetr) oéoptedthen thi5 lsdetoiwln the boxbelow. 2.1 INCOME The5e4rEindudrd ih theststementof thetharybocomo5•n*l￿dfOthe resour￿.. t1$ry￿re likElyth4n ndtthatthetr￿IeeSWll re￿￿eth+ reStrJfC•S;and Y4$ OIIMttkni Thwohasblen nO4)115th1OlaisÉ4s￿d •TrJ *Apenses. unknrequlrtd pumitred ￿the￿ISIo? SOAPty Fgs 102. dcm4tlDrA nts and dunatsw$ 4Te ihdL4led Sn the SOFA th• ynval IT￿¢m• r•wnitK) (rfteria •rem￿lS.10￿0 5.11 FRS 102SORPI. NIA In th• ol rew must b• r•wnl*d to th• •xt•nt th•t Iht thèrtty has PIO¥ided the W¢¢if￿ ￿d% or W¥lce5 ￿ efiiffjEment to th• ￿￿tOn￿OC¢￿rl portwmance ￿nd[l￿¥￿ar1M¢t15.k6 FPS L02508PI. NIA •d•s •rn Inthded kn the 50FA r*wpt h prnba￿¢. 15. whth th•rn has b•en ir•nt #f yvbat•, th• •XQCvtorn MuN15hed th•t are sullloent ustls In thi *stit4 4nd any t•nditlohS ètta¢hedtothe Wryarn￿l￿4¢WIthhfi th•convd olthl th¥rllywhM been rn•t. NIA Np TIX Ittl￿m10nd0￿I11W>W￿4M¥ Gift lid iece¥rf4ble h I￿￿j￿Ed there 15a fr¢￿ tht donor. knv GrftAk1 amounirKovwed on• Lkwi¥Jh 11 ufilus IMwartk*todoso. NIA The(cot darystCrk￿￿d>d0Alled l¢wn* reth¥ablel are D￿red Dn knitfdl at S+ttkn)ent amwniafter any trade&I5U￿nts or amount I￿&r(e￿ by the tharity. SUbsequen￿v. thryare mtasured attheca5horMhprc￿$idÈrat￿M eypeciediobereLeNed Cmnl aswtlrbWStments Th• tharity has ha5 5nut5trnernts whKh It ho￿lorresa￿ orpenthin8thEif5ale and ush and cash rrfalenis With a rnoturity le55 than thi* ￿ar. Indude lash oh dep￿t and cI5h eqUr4a￿rtts witha mètwity date offlE55t￿n￿¢￿rh￿￿lN inmenipurpos*s ratherthin lomi•t 5hurt temiUshtès to the accoun15 oth•f Int•rThatvM: Ylbèrs iny•ndo*Thrrtfvnd Is otsTh¥•rt•dkn*o r•poMk OthK.OltrfflkKL*h•relate5to￿lThSL￿￿ dakn*ett1e￿￿tr￿•¥ydl0r1 dèmaetd teW51on RAF L0551emOUth WarY?niOffKers'1ndSerye￿I5. YearEndinE SIMay202S PryPU￿5Z Section D Note5 to the ac¢oun15 Not• 4 knalysK* of r*c4ipts olggv•rnm•ni gtant Thls G¢WJrnM•ntgrant 1 IWA l]oveinmentW•DI 2 Gov•mmDDtgrkn13 Oth•T Totsl unfvIfill￿ ¢ondlllon3 MLlolhv that h•velJ•wpw•¢qgnl*•dln Ph•s•glY•d•l•O4 oloih•rlwmJ whkh th• dlrncl b•n•fft• RAF LD55MWJUth WèrrèThtOtFkor5'4ndSEi￿OD￿.A1#S VtarEndHw31 Ma¥2025 5¢ctlDn D Notes to the 3ccounts Note 5 Donated goods tscilffj*B arbd ThL* ye s￿Ond0d slatr Us• 01 PTOPOrty Oth•r Tot41 Pl••i• pMYid• dbtalh olth• 4c¢ounllng poll¢ylorth• r•co9nllbon and vllualon ol donatsd Baod*. f4cl11t￿ 4nd *wvk••. WA WA Pl•w4• prtsvldo d•t4113 ol llny unfulfill•d CODdltiun* and Oih•r ¢ontlnynel•# attachlng to lv4￿1¢ fmm don•t•(1 gooth Irtd not r•¢ognts•d In Incom•. WA Pl•••• d•t4lh of •thwl•rw ol otherdon•t•d •oodi Ind net In the4(￿Ul1￿. 19 othirlbulon ol unp46d vo*Anl••rn. IIIA WA AFl￿￿e￿lJ￿Ih WaiTant otricers. èrdSvEEJnts'ME55 YearEn&in831Miy2025 IS￿51 Not• ¢ Analys￿ w•nthtur• Flnandalyw Pr•vlous Fin￿￿141 Y••r E*p•n&lur•c Is •n Sthrfu nv*s(wc•of nlcrxts *M￿l( 342 1957 O¢bkJWt4WCAI 1S.207 3Y5.71fj 14A6S 14.4ei 1.$45 328F 1213 1324 4.140 19,655 140 162 4T> Trwql& 4n TOI•LEXPEiffjfiuAe YwETrdknyai MAy2015 p)5*y L45ly•V T￿￿rt￿r Athwor PToyf4#1ml Oth•r bbaMWI rnlluhl*i Section D Notes to the accounts Icontl Nots7 Extraordinary items Pl•4se explaln th• nature of ￿¢h •xtraordlnary item ty¢¢ufflng In th• pw*od. Thls year Last year Descrfptlon Extraordlnary It•m 1 Extraordlnary Itom 2 Extraordlnary Itèm 3 ExtraordI￿ry h¢m 4 Total •xtr•ordlnary ￿ern RAF Losslemouth Warrant Officers, and Sergeants. Mess Year EndinB 31 May 2025 PaylBof51 Sc'ction D Notes to the occounls i¢onii Noto 8 Funds recolv•d as ay•rtt 8.1 Phas¢ ¢ompl•to thls ttotoMth• elmrfty has Jgreedto ldmlntster the fund* ol•notherentityas its Not*.. Ila charlty18 •cling as én •9wIt, Il$lJouldnoir•Co￿I$• tho si*i•mwit o¢Flnand&lAGlM￿ w Ih¢8alince SItr•¥L Balanc• h•ld at rfod •t)d O•BGripllDnln•m• of Relatod p•rty (Y•¥ Thls Thh Last TNS ￿•T Last Membort. ch￿ty mwdes lor dkslribution 2.199 3.101 39.632 35.524 No No No Total 35.m J•,n4 J&524 2,999 3,101 8.2 Wh•r•• ¢onBortl* orslmllw•rnng•rn•ftt•xl¥ts 2ornw• ¢wv41• lo xhl•v• •¢onoml¢i In th• B•l•n¢o h•ld at •rfod •nd Th1* DF•cl￿b￿lthl￿• o¢pwty Total LoS￿eMOUth Watrahtofficers.a￿ 5ergeantS' MÈS% Year Ending 31 May 2025 p4tJg￿sE Section D Notes lo the account5 l¢¢nti Nots9 Support Costs Ploa$e eompl•te thls noterftho ¢harltylMs •n•lysedits e¥p•rts•s xlThity ¢&t•gories andhas supw1 ¢wts. Yhls year Support cost l•xompknsl luTrd¥ Furth￿kn¥ obj￿￿¥ Gw*d tdi*l Ba¥ls of ¥locath) (D￿CrIts• m•thodl GoveFnanGo Tot•1 Li#ty••r Sypport cts#t l¢xamplrtl R•hltylur Fwrth•rfThg OW•th•¥ ¥ty2 B*¥l* tyl ttll¢¢atlon Dwrrlb• ￿thOd Govèmance (Xhfjr Ttst*l pmvlde d•t•ll¥ orth• *ecoufvdnypoK¢v •doptod foi th••pportlonm•ni ol¢wt$ ￿t￿¢￿j •¢lfvlll*s •nd•ny e¥tlmatton t•ChnIqu￿ ￿5￿10 o•kulal• th•trappothmonL KAF L¢$s￿MOuth Warrant Offi￿rS, and SÈtgÈants' Mess Year Ehding 31 May 2025 F￿200f51 Section D Notes to the accounts Iconti Note 10 DetaSls of ¢ertaln Items of expgndituro 10.1 Fee$ lor ¢xamlnation of th• o¢¢ounts Please pmvide detalls of the •mount P8ld for any$tafu¢ory ext•mal$¢tyUny of a¢¢ounts and other s¢trvl¢es provided byyour Indep•ndent exomlner. Ilnothing wa$ paldplea5• •ntv ￿'In rthe appmprfat• bo¥(•s). Th18 y*ar Lagt ￿Or Independent examln•r'• le•# 1,320 $uronc8 3er¥ices other than oudlt or Inde￿ndent •xamlnatlon Tax ad¥l•ory fo Other 18•8 Ifor •xamplo". flnanelal *¢lvl¢•, ¢onsultancy. ac¢ountsncy $orvSc•sl p•Sd lo th¢ Indopond•nt •xamlngr 336 RAF Lossiemouth Warrant Officers. Jnd Sergeants. Me55 Year Endin8 31 May 2025 Pw21of52 Section D Notes to the account5 Icontl Note 11 Pald employees Pl•ase complete thls not• M the chat7ty has wny wnploy8￿ . 11.1 staff Cost* Thls y•ar Last yoar SalaTle$ and wag•s Soclal sèeurlty costs P•nslon costs Idefintd eontrlbution scheme) othor employts b•n•flts Totsl staff costs S•• Note 6, Re Admlnl8tratlon Co$ts- Other Inlormation Pl•as9 provld• d•ta118 01 •x￿ndItur• on staff worklng for lh• chaTIty wh050 contracts are wlth and ar• pald by a r•la1￿ party Pl•*s• d•talls ol thè numb•rof omployees whos• total •mployee b•n•flts (•xeluding employ•rpgnslon ¢osts) f•ll wllhln •4Gh band of£lO,000 from £60,000 upwards. M therg Jre no such trans4ctlons. phaso •nl•r tru•, In tho ljox provld8d. No èmployees T?￿1Ved èmploy•• bonoffts l•xcludlng •mploy•r p•nslon costsl lor th¥ rgportlng p•rlod of more than £60,IXIO Truo Number of •m •ar lo La$1 Band £60,000 ¢0 £69.999 £70,000 to £79,999 £80,000 to £89.999 £90,000 to £99,999 É100.000 to £109,999 Thls oar Thls ear Lost èar Pl•aty• provld• th• total amount pald to k•y m•nw•rn•nt per8onng1 Ilnelud•s trust•?$ and s•nlor manag•m•ntl for th•lr ••rvlce¥ to th• charlty 11.2 Average h•ad count In tho y•ar Tha parts ofth• ¢h8rity In which th• •mployeos work Thls y•4r Numbor Last y￿r Numb•r Fundra5sin Charitablt ActI￿tIeS Go¥emanc• Other T¢)tal RAF Losslemouth Warrant Officer5, ond Sergeants. Mess Year EndinE 31 May 2025 Page22clS2 Section D Notes to the accounts Icontl 11.3 Ex*rntla payments to employ*•$ and others l•xcludlng trust0￿) Plèase complete if an ex*ra(la p•yment Is mad•. No •x*ratia paymènts have been m•d• Pleas• explain thè nature of the payment Th18 y•ar Pleas¢ •tOtè thè l•gal authority or r•a8on for maklng the paymgnt Thls year La¥t y•ar Please stat• th• amount of th• paym•nl lor value ol any walv•r of a rf9ht to an a•utl yur Lalt y•ar 11.4 R•dund•ncy paym•nts P1•48• ¢ompl•t• Ifany redund8n¢y or twmln•tlon p•ymenf l¥ m•do In th• p•rlod. No R•dvndan¢l•$ dunlng th• p•rlod Total omount of paym•nt The natur• ol tho payment1¢o•h, •88•t •tc.I Th1• year L•st y•ar The ext•nt of rodundancy fvndln9 at th• balan¢* $h••t date Th18 yur Last y Ploas• state tho ac¢ounting pollcy lor •ny r￿Undan¢Y or tgrmination paymènts Thl$y La•t year RAF Lossiemouth Warrant Officers, and Sergeants. Mes5 Year Ending 31 May 2025 Piy13 af52 Section D Notes to the accounts Icontl Note 12 Deflned contrlbution pension scherne or defined benefit schemè accounted for as a deflned contribution s¢heme. 12.1 Please compl•t• thls note rfa definod contrlbubon pension s¢heme Is operated. ThSs year Last ygar Amount of contrlbutlons recogDl$¢d In thg SOFA as an eX￿n$9 £0 £0 Please explain the basls for allocatfng the IlabS11ty and expgnse of defln•d contrlbutlon penslon scheme between a¢tlvltl•s and botweon restrlct•d and unrestrlcted funds. NIA NIA 12.2 Pl••s• complete this s•ctlon wh•rn the charity Partlclpates In a dellned ben•fftpenslon plan but Is unable to ascertaln Its share ol the und•rtylng assets and liabllltles. Plèase confirm that attough th• •¢home IJ accounted for as a definèd ontrSbutlon plan, tt l• a d•fln•d b•n•fft plan. NIA Plga$o provld• such Infomiatlon as l# avallable about the plan's surplus or d•fl¢lt and thè ImplS¢atlon$, If anyi for the r•pOr￿n9 ¢harlty NIA 12.3 Please complete thls sectlon where th• charlty parti¢lpates in • multl4mployer delln•d b•fteflt penslon plan that Is accounted for as a dofln9d contrlbutlon plan. Dè8¢rlbe th• extent to whlch the charlty can be Ilablo to the plan for othor •ntities' obllgations under the tsrni¥ and conditions of th8 rnulti4mployèr plan NIA RAF Losslemouth Warrant OfficeTS' and Sergeants. Mes5 Year Ending 31 May 2025 Pate 140152 Section D Notcs lo the account5 Note 13 Grantrnakln# Pl•a$• ¢ompl•t• Ih15 not• iflh• ehayty made•nyqrnnts ord0n•U￿$ •pwry•telornJ *fft•i•rwp￿0Ith• Thls ￿al.. 13.1 An4NG16 olgrants wld IIDcludqd In costof th*1￿bI• KU¥lllesl Gr•nts to Grnots tra InstitutionB Support Tot•1 Junlor Ranks, Slalion Chontyes st8tyon Commandtrl6 B¢nevol8nl Fund SDD Stallon Famll88 08y Stsbon Staff Fund 750 750 soo Tot•1 4.830 Pl￿• •nt•r-1411"Mth•ch*ty no1￿n￿y•￿￿IlIae•ts8v￿￿¢O$1 13.2 Grat￿ m•d• to I￿t￿￿•10￿ My oh•rfty h•• m•*$• gr•nts top*rU¢ul•rlnsUlullon• fvl•rn ￿￿t•￿*11n lh• ¢onfvxl oflts gr•nlnMlrln•. D•i•lls olth• pvrpoJ• ollfv• yrnnl•rtd iol•lpAld to Hclj iv•ltsbl• on th• ch•rtty* L*Yb Ilt•. No ol In¥tMutlon Puwpo1• Total 4moutht •1 i•iii* Id £ TothlGr•iJts P•ld L••t y•ar. 13.3 Ani cludlld In ¢o¥l•f Charitab￿ 4cdvltlo# Grnnts to AnAty• T•t•l SlaVM ChTtha8 A¢liviVes 1,QOO RAFLcylemt>uth WarraTrt Offi￿,4￿d SÈryeants' Ve55 Yeèi Ending 31 May 2D25 Py15ot51 Pka5• entor-Nll"Mlh•tharftydoes rn7tidwllfyanthrth&lv sUpp¢rt￿51& 13A Gr*1￿ m¥d• to Irbstitullons Aty charity hJs m#de grints toparticul*rlnsiiiuiions thatare m*t*rf•l In th• tonkxl ollts gr•nfrnahin#. Oelalls ofthe $upport¢d, orth• totalpa￿ ts •*¢hlnsttlMllon Is avall•bl• L¥P th•¢h•rfty¥ web tsh•. Totsi •mount of rant• Id £ Nam•b ￿ t￿￿tU110n O(fvw ¥A4natys¢d w•nts T￿1 Grants P•ld LtsssleTh)uth W4riartOlfi￿rs.Jnos￿rgewrt< Y¢arEnd￿l 31 May 1025 Scction D Notes to the accounts Icontl Note 14 Tanglble flxed assèts Pleas• complete thls note rf the ¢harty has any tanglble fix•d ass•ts 14.1 Cost or ￿luatIon FT•ehold land & buildln9* SilveTh¥aYe. p•lntln9s and wlnts PlanL machlnery •nd motor ¥ohlchs FIX￿r•s. filllng$ and equipment Totsl At the beginning of the year Addillons 15.484 62,192 77.676 16,875 16,875 Revaluations Disposals Transfers ' 12,7971 12,7971 At and of the year 15,484 78,270 91.754 14.2 Dapr•c5atlon and Impalrm•nts Bas1• Str•lghl Lln• 0% Stralght Lln• 20%. 25% Rat• At beglnnlng of tho year Di8p08a18 36,297 36,297 12,7971 12,7971 Depreclalif 15,207 15.207 Impalmenl Transfers. At end ol the year 48,707 48.707 14.3 N•t book value Net book valuè al the beginnlng of the year Nel book value al the end of the year 15,484 25.895 41.3Y9 15.484 27.563 43.047 RAF L055iemouth Wèrrant Officers. ènd Sergeants, Mess Year Ending 31 May 2025 Py27of52 Section D Notes to the accounts Icontl 14.4 Impalrmènt Plea$• prowld8 a doscription of the 8vents and clrcum$tanc8s that led to the rgcognltlon or rnversal olan Impalmient lo$$. Thls yoar WA Last yeai NIA 14.5 Revaluatlon 11 an accounting poll¢y of rnvaluatlon Is edo ted l•a$e Th1$ y•af vlde." Last ypar th• •lF•etlv• dato of th• rn¥•lu•tlon WA NIA th• name ollndep•nd8nt valuer. M &pplle•bl8 NIA NIA th• methods &ppll•d and slgnlflcant •s$umptlon$ N/A WA th• earrylng #mount th•t would h•v• b••n r￿ognISed had tho a$$*ts beon ¢•rrl•d under th• ¢ost mod•l. NIA NIA Detalls oftho 14st revaluatlon tho offectlv• d•t• of lh• r•valu•llon M•r-22 the n•m• oflndep•ndont valuer T WLandl•s fl) the methods applled and $19nlflcant assumptlon$ 8As•d upon the v•lu6rS oplnlon of th• samo for Insuranco purpose5 only, In adher•n¢• to th• guldellnes lor RAF sgrvlce ch*riti•$. tho value of fixed assets out11n￿ in t1￿ organlsation $ flnanclal stat•ment$ are 45 follows.. Sifvenvare. pJlnllng and prlnts. and select furnlture Items are re¢orded at an insured valuallon, whlGh 1$ subJo¢t to professlon&l r•vlew ev￿ five years. It $I￿Uld be notèd that due tts the eljpsod time. th• orlglnal acquisition costs ofm05t assèts arn not ascertainable. Consequently. it ha$ not been possible to d•ternilne the amount of any Y•lated Revaluation rn$•￿. (li) the methods appllad and slgnlficant assumptio Addltlonalty. other tanglble assets are depicted at hlstorlcal cost less •¢Gumul8ted dgpreclatlon in a¢cordance wlth rglev4nt a¢¢ounllng standanls. RAF Lossiemolrth Warrant Officers. and Sergeants, Mess Year Ending 31 May 2025 P•8e28of52 Section D Notes to the accounts Icontl 14.6 Oth•r dlsclosures This year Thls year (l) Pleas• slate the amount of l)orrowing Costs, If any, capitalised in the Construction of tangiblè flxad assels and th• capltalisation rate Used. {11) Pl￿se provlde th• amount of ¢ontra¢luo1 commitmenls for th• 4cqulsltlon ol tanglbl• IIx8d assets. NIA NIA WA N/A (Ill) Details of th¢ •xlstence and arrylng amounts of property, plant and ￿UIpMent to which th• charity ha$ r8strlct8d title or that aro pledged as $8curlty for Ilabllltles. N/A N/A Tho Yrensl&rs" row Is for movements b&lween flxed asset calewies. RAF Los5iernouth Warrant Officers, and Ser8Èants' Mess Year Ending 31 May 2025 Pa8¢29ofSi Section D Notes to the accounts Icontl Note 15 Intangible assets Please compl•te this note if th8 ch•rlty has 4nylnt4ngibl8 assots 1S.1 Cost or valuation R￿¥arCh & dtr¥èlopm•nt Pateiits ond Olh•r Total At bOnning of th8 year Addluons Dispo8aL8 Rwaluation8 Tr8nsf8fS" At end of Ihe ypar 15.2 Amorti*atlon and Impairrn•nts -Basls Rat• WA WA NIA At bg9lnnln9 01 th• year Dlsposals AmorU$alon Impalrmtsnt Tronsf•rs' At end of year 15.3 Nèt book valug Nat book value al th* b•ginning of the yO8r N8t book valua 8t th• end of Ihe 15.4 Accountlng poIIcy Phase dlsclose th• Kcoun¢lnqpolkylor Intanglble Ilxod4ss•ts InGludlng.' Rea¥on¥ lorehooslnq amortls•Non Y•t•s N/A Polle1￿ lor the rncognlllon ol•ny capltal d•v•lopment NIA RAF L055lemouth WJrrant Officers. and Sergeants. Mess Year Ending 31 May 2025 PaE•aoofSi 1S.5 Impairnierrt This year Last year Pleaseprovlde a descriptson olthe events and ¢I￿￿m$ta￿C•s that led to the recognlllon or rèversal of an impairment loss. 14/A 15.6 R•valualion If an aeeounting policy olr•v•luatlon Is adopted. pl•as• pmvld•.' Th1$ yèar Last year the eff•etfv• d4t• of the r•v•lu•llon NIA WA th• nome of Ind•pendtnt valuer. ttapplkal￿¢ P41A N/A the mgthods •pplled N/A NIA th• carrylng amount th•t wouldh•v• l)wn rvcoqnlsed h•d th• assels I￿n c4rrl•d th• cosl mod•l. WA NIA 15.7 Othor dl•clo¥ur•• Thls y•ar Lajt y•or (l) Myour lftt•nplbh *ss•t w•* •eqtslr•d by w•y of grant, pm¥ldo valuè on Inlual r•cognltlon and c4rrylng 8mount of the assfjt. fll) Dot811s of th• e•rrylng amounts ol•ny Intanglbl• a$svts 19 whlch th• ch•rlty h•s Tostrlct•d tlll• or th•t •rnpl•dg•d •¥ lor Il•bllld•s. PIIA N/A N/A NIA (Illj Ple•s• provld• lh• amount of conlr•¢lwl commilm•nl¥ ft+r th• acqulsltlon ollnt*nylbl• NIA WA (Iv) St•t• th• •mount olrgse4rch *nd d•v•lopm•nt •xp•ndlture rg¢ognl8•d •s •xyndltur• In th• Y￿r. NIA NIA (vl) Pleas9 d•l•ll th• h•adlnq$ In th• SOFA In whl¢h 8 charge foramortlsatlon ollntanglb •ss•ts Is In¢lud•d. (vll) For any materi•l int•nglbl• •M•ts. pleas0 prnvlde a d•scriptlon. Its ¢•nying •mount and •ny rnmalnlng amorti5ation ￿rI0 NIA NIA NIA . Tho yr8nsfets.mwls formovemenls bgh%Y8n fixed 8sset c8tewlès. RAF Lossiemouth W3rrènt Officers. 3nd Sefge¥nts' Mess Year Ending 31 May 2015 pl￿31 (152 Section D Notes to the accounts (conti Note 16 Herltage 3558ts Ple¥se complele this charityh•$ hwtr•ye •ssets 16.1 G¢neral dl8closure6 lor all charltl88 holdlng herlla9E a$8•ts Ill Expbln th• nature and x•l• ot Tlt4gè a8S&t8 held. WA 1111 Explan th• pollcy for the acqui¥ition, près8ryatioo. mJnwm•nt and dltswal of hgrhag• awts. JWA 16.2 Cost or Total At beginniffj year DI$po$8 Rovolualons Tr8n8f8rn' At end of Ihe year 16.3 D•pr•elatk)n and NIA WA NIA WA - R•t• At be￿nn￿n0 of th• ￿ar Th8pog818 Imp8lrnient Tran8fer6' At gnd ol wr 16.4 N•t b¢>okv*lu• Nal tKJok vabx 41 the b¢glnnirYa ol Ihe or Nel boc& v8th at Ihe c4 lh• RAF Lo5$1em Warrant Offi¢ers' and 5er8e4nts' Mess Yèar EndlnE 31 May 2025 p¥￿￿￿52 16.5 Impalrment Plea50pM￿￿o * dos¢rfpVon olthe events ¥￿e1r¢um5tanCétr thal led to th8 r8coqnilron tsrr•¥orsal of an impolmwnikn. t6.6 Rwaluatlon ff an •cGountlnp poM¢y olrwalu•llon Is ¥dopl•d. pleas•prowd•.' Thls y•at Lait y•ar tIM •ff•cllv• d•1• gf th• Yo￿1￿*￿0￿ IA NIA lh• Mm• ollndep•ndwt valw, ff wlk•bl• NIA NIA quaNll¢•tl¢)n* ollnd8P8nd•ntv•l WA WA th• m•lhods •ppll•d •hd**nfftcant •swmpllo NIA NIA •ny •l#nllk•ntllmlt•ll¢)tt8 on th• v•lu•tlon NIA N/A 1&7 Analy•l• 01 h•rltag• as••1• by elu* or group dl•llnguhhlng trm• •t co•t and th￿￿ •t Valua￿On Total GFOUP B Cairykng 8mount at the oltho AddrtkJnB DI1￿01$ 08wadgtionnny*rm8nt R•volu8dc Caryng •munl 8t the end of pwbJ 16.8 H•rltsg• au•ts Iwh•r• h•rltag• aM•ts w I￿t r•eolqnl••d th• baknnc• ¥h••ll y•ar Last y•ar 111 Expthln th• r•ason why h•rbl a•8oti hav• not be•n ￿￿4￿14•￿ On tho balanu sh••t. MIA MIA 1111 D￿tr{bO tho ¥lgDlll¢•nc• and n•tur• d h•rltag• u¥•is. WA NIA 11111 Dlsclos• Inlormallon that i• helpful In a98￿81n9 t￿ value of hgriiage assets. (lvl Explain the rea8on why rt i• not practl¢abltr to obtaln 4 v4lyatlon of h•rltsg¢ usets. tIJA NIA 141A NIA R4F Lwiemouth wa￿an1 Officers, and Sergeants, Mess Year EndlnB 31 May 2025 16.9 Fl¥è y•ar summary of hÈrltag8 assets transactlons 2025 2024 2023 2022 Pur¢hav8 Group A Group GroLV C Other Donatlon¥ Group A Grow B Group C 0th8r TOW addltlo Charg•lor Inyalrn•nt Group A Gr*yJp B Gmup C Other Totsl GhiTg• lor ImpaSmi•nt Dl•poMIB Group A. ¢*ryk)g amounl Group 6- carrylng affthnl Greup G Other Total dlspoMI• KaF Lossiemouth W3rrantOfficers' and Serwnts. MÈss Year Ending 31 May 2025 (151 Section D Nolcs to the accounts Icontl Note17 Investment assets Plea80 ¢omphte rtot• Ifth6¢hwltyhu Jnyinv•sbtt*rtassets. 17.1 Flxed a558ts Inv¢$tments Iplo3s• PrO￿de for *a¢h cla83 of in¥e$tmentl Cuh&e Lhi•d 8ocial Tot•1 Carryk)g If8irl vduo.ol beghrlrKJ c Perfod d.. 8ddllions to knveslments durkng perfod. Lg8¥.' dIsp￿LI ¥t ¢8Th￿rI4 val 29.197 29,197 L•is.' Impalmi•nts Add: Rev¢rsal of Impalrnienl• Adélld•du¢tl'. transfer inlloull in Iho per￿d Addlld•duetl.' net ga￿1￿1)￿￿ rèvalualion ¢•rwNJ (la￿) vdue at Ind 1.994 31.191 31.191 'Pl•i#• *p•¢lfy addltlons r•¥uhlny from w¢qul•lOon• thfouqh l)u•ln•i• c•mbln*llon•, 11 any. P¥A Plvs• note th•tF•lr V•hM In Ihls Mft¢•xtts th• •D¥wnt lor whkh ￿ •u•l wuldb• •xch•nq•d hlw¢•n knowlèpabl• and wllllnqp•rtl•i In •n ami> length ￿n$￿IlOn. Fo* tra￿￿$•c￿￿tI•tr. lh• l*lr v41u• l¥ lh• vilu• tsf th• •ocurttyquoled on lh• London Sto¢k Ex¢h•n9• D•sty Offkl•l Ustor •qulval•nL Foroih•ru$•ts whw• thffil 17.2 Plea8• prowld• • br•akdown of Inv••tm•nts •hown *b¢>v• *yr••ln9 wlth th• balan •h••t row 804 d￿ferentIatIng b•tw••n tho•• h•ld at falr valu• and th08• h•ld •t ¢04t ImpalrrnenL An•1￿￿ ol Inv•8tm•nts Colt C•#h & ca8fv •qulv•lgrts 31,191 LIBt•d InvMkni•rtts Inv•itm•nt prop¢rll•# Socl•l Inv•*tm•nt• Oth•r Inv••knents Totsi 31.191 Grand tot•1 IF** ¥alu• at￿•T l•ss Imylrnwnti 31.191 RAF LoSs*M￿￿h Wèrrantoffiors. ènd Serg**its' Me55 Year Ending31 May2025 P*>5￿52 17.3 If your charlty holds invesknent propertie$, pka8• complete thg followlng nots: 111 Explaln tho m•thods and slgntlk•nt 888umptions In det•￿IDing th• talrvai￿ ol Inv•8tmgnt prop*ty hèld byth• charity 1111 Name or ind8pendent valutr. Ll•pplfiuN•. and rol•vant quallflcatlons NIA IIIA 11111 Provld• d•lalls of •ry r•xtiictk+n8 on th• abllityto r•alls0 Investment property w on remlttan¢¢ gf inGtsm• or dl$poyl woceo Ilvl Expl•in any ¢ontra¢tu•l obll9atlon8 lor th• pur¢has•. const1u￿1ts￿l or d¥￿IT￿p￿•￿t ol Inve8tm6Tht pr4)pertyorfof T•PO1rn. malnt•h*nc• or •nhanG•m•nl• WA NIA 17.4 Plgase provld• a br•4kdown of currnnt •ss•t Inv•stm•nts. 11 •pplIcab￿. aor••lng wlth th• bal•nc• 8heot. knalysls ol ¢urnnl Inv•stm•nt• L4•1>*Jr Cuh or ¢••h •qulv*l•nt• Lht•d irbV•itments Inv•skni•nt Pfop•rfh• 80¢1al Inv¢$trn•nth Othgr Inv•8tm8nt• Total 17.5 Guarnnt••• Pl•a8• provld• d•t•ll• at)d amount ol •ny guthrat)t￿ m•d• to or on b•h•ll of thlrd party Th1$ WA WA N•m• ol th• •ntlty or •nJtb•s b•n•ffittlng Irom tho8• gY4f•lltèa• Pl•ai• •xpl•ln how th• gu•r•nt•• fvrth•r8 th• ¢h•rftyB alm• NIA F Lo$s￿MOUth Warront offi￿r$'and Seoeants. Mess Year Ending 31 May 2025 P*a6ofSi 17.6 Conc8S5ionary10on$ Th1• LI¥1￿#r£ mount of concesslonary loans made IAluAIWe loans rn*d•m*y b• dlsGlos¢dln•gwgat• provlded WA Information). Tot Th1• Y￿rE L•xt y•ar£ ountol ¢onc•Mlon•ry loam r￿*￿•￿ l¥¢tlW• loan* rK•lv•atm•ybe dlsclos•din •ywwt¢wvld•d th•tsu¢h •ggrng•llon A￿•b$￿¥t${g￿i￿•fft WA yJ¥ La¥t >v•r T•rm• al￿ ¢tsndltlon• •g Int•r•¥t r4t•. ••CUTSty provldod WA IIIA Valu• ol any ¢one•Mlonarylo¥n¥ whlch ha¥• bp•rt eommbtt•d byt rbQt tak•n up at th• yep￿In0 PWA NIA ffiounll p•y4bh *lthln 1 ymr NIA NIA urrt# p*yabl• aft•r mor• thnrh 1 ￿*r NIA Amounts r•e•l¥•bl• ￿thIn I NIA Anount• r•Mlv•bl• alt•r mor• th•n 1 y••r WA IUA 17.7 Addltlonal Infonnatlon pTovld• Info￿1110￿ •bout th• •1gnlfi¢•nG• ol Inv•stmont¥ to th• charW¥ flnanclll pos￿10Th or perfornian￿ •9. tgTm• Imd eondltksn• of I￿n¥ or th• uJ• ol h•d9lng to mw•g• flnanclal rf• NIA WA For all Inv•itm•nts rn•••UT￿ at lalr valu•. th• ba$ls for dqternilnlng th• v•lu•. InGludln4 any as6umpUon• •ppll•d wh•n u•lng • valuallon l¢chniqu•. NIA Wher• a thHvlty ha8 proTrAiJ•d Ilninelal a89•1• M a fom) ol securlty, th• ¢arwn9 amount of th• flnancial a￿•t pledgod a• ts•¢urlty and th• Igmis and ¢oThdlllons relating to It¥ phdg•. WA IUA RAF losslemoulh WaffantOfficer5' and SÈr£Èants' Me55 Year Endln831 May2025 •#7DfSI Section D Notes to the accounts Icontl Not• 18 Stocks Pl•a$e ¢ompl8te thls Mth• charfty holds any $tock It8m5 18.1 Please state the ¢anying amount of $to¢k and work In pmgr•s8 analys•d b•lween activilles. Slock Oonatsd goods Work In progress Foi dlstrtbutlon For rfjulo For dlstrlbutSon For r•s• Charltoble actIvI￿•$. Op8nlng Addo(I In pgflod 1.350 Expons¢dlnpvlod Imp*lrtrd Clvslng 1.350 Othar tradlno è¢tl¥lti••', Op•nlng Add•dlnp•rlod Éxp•n8•LI In p•rtod Imylr•d Closlng Oth•r'. Op•nln Add•¢J In p•rtod Exp•ns•d th p•rlod Imp•lr•é clo￿￿• Totsl Ihl• y•ar 1,350 Tolalprnvlous ye•r Th1$ yAar Last y•ar 18.2 Phase speclfy the ¢•rylng amount of *ny stock$ pled9ed as securlty lor llabllltl IIIA WA Lassier￿Uth WarrantOfficer5' and Sergeants, Mp5S Year Ending 31 May 2025 Pui38ol92 Section D Notes to the a¢counts Icontl Note 19 Debtors and prepayments Please complete thls note Mth• Charity has any debtors orprepayments. Last year 19.1 Analysls of dobtors Thls y￿r Trade debtors 15.583 7.996 5,243 28.822 24,656 4,404 Propaymenl$ and a¢cru•d In¢ome Other debtors Total 29,060 Pleaso complete 19.2 whern a malerlal debtor Is ￿0verable more th•n a year aft&r the reporting date. 19.2 An•tysls ol d•btor8 r•cov•rablo In morn than 1 y•ar linclud•d In debtorj al)ovo1 Thls y•ar Last y•ar TT•dg debtors Prgpaymonts and accru￿ Incom• Othor debtors Total RAF Lossiemouth Warrant Officers. and Sergeants. Mess Year Ending 31 May 2025 P48e 39af 52 Section D Notes lo the accounts Icontl Note 20 Creditors and ac¢rual$ Pleas8 complete this note rfth• ¢harlty has any ¢r•dllors oraccm•ts. 20.1 Anatysls of creditors Amounts falllng due wlthln ono year Th15 year Last y•ar Amounts falling due after one year Thls year Lasl year Accruals for gran¢$ payabl• Bank loans and overdrafts Trad• ¢redltOf8 Paymants r•¢•lv¢d on account lor contr•ci• or porformance.r8latsd grant$ Ac¢ruals and delerred Incom• Taxatlon and soclal •¢¢urlty Oth•T cr•ditors 30.567 21,943 13.744 Total 30.$67 33,687 20.2 Dof¢rr•d Income Pl￿$& compl•t• th1$ not• Ilth• ¢h•rlty h•• d•leff•d In¢om•. Phase •xpl•ln th• r••son$ why Incom• l• d•hff¢d. NIA Alov•m•nt In d•f#ff•d Incom• •ceount Thls y•ar L••t y••r B•lan¢• •1 the #tart of th• r•portlng p•rbod Amounts •dd•d In current p•rlod Arnounts r•lo8g•d to Ineom• from prev10￿ p•rlod• Balanc• at th• end ot th• r•podng p•rlod RAF Los5iem0￿h Warrant Officers. and Sergeants. Me55 Year Ending 31 May 2025 Pate4otsf52 Section D Notes to the accounts l¢ontl Note 21 Provlslons for Ilabllltlès and charges Please complete thls noto Myou have Included in ch•rity expendi￿￿4nyPrn￿s1o￿s. A pmvlslon 1$ made whtsn the charity h•$ a Ilability of uncèrtain timing oramount 21.1 Movements In Ncognls•d pro74lslons and lunding conYnltm•nt durlng the perK>d This y¥)r Last YO¥ Balance at Ihe stsrt of the r*portlng p•rlod Amounts •dded In curront Arnounts charged agaln$l the provlslon In th• eyrr•nt poriod Unu&èd amounts revers•d during the pedod Balance at th• •nd of tho reportlng pgrlod 21.2 Plea•0 provkl•: L*8t brfjell•$crlption ol any obllgations on th• balanc• sh••t and th• •xp•ct•d amount and Ilmlng of r￿UltIng paymonts.. NIA IA • an Indlutlon ol th• unc•rt•lntl•s abtsul th• •mount r tlrnlng vllhoBo ouffiows- Ind MIA NIA -the amount ol any •xpected rnlmtyuwm•nt, st•tlftg th• *mount ol 4ny th•1 ha8 bo•n T￿¢9￿1$•d lor that •xpgGt•d r•lmburMrn•nt. P4/A Th58 Ir 21.3 For any fvndlng cornmltm•nt that i# not rn¢09nl8ed as a 114bll1ty or provl•Son. pr¢4vfjd• d•tsll of cornmithi•nt made, thg tlm• framo of thal commltrnont, any p•rfomianceartlat•d condltlons and detalls ol how the commltmènt wlll be lund•d Iwlth ¢ontracts for ¢*pll•l •xp•ndltur• s•p¥r¥tsty Idgnllfl•dl. NIA NIA 21.4 Wh•r• unmtrl¢¢•d funds hav• b••n deslgn•l•d to a fund ¢ommltmenl, plgase dls¢108e tho nJlur• of any amounts d••l9natod and th• 1Sk•ly tlmlng of th*t exp•ndltur•. WA NIA 4F Lossiemouth Warrani Officers, and Sw8eants' Me5S Year Endin8 31 May2025 Pr41o152 Section D Notes to the accounts Icontl Noto 22 Other dlsc105ur•s for debtor5, ¢r•ditors and other b•slc fina￿lat Snstrumonts Th68 y•ar La8t y•ar 22.1 Pltast wovldv Infonn•tiort about the signifiwK• of fiDanGlal Instrurnents l•g. dtrbto￿, CT•dltors. Inve5tm•nt8 Otc) to the charlty's financial postti4)n or p¢rtomiance. for exampl&. the and c¢>ndlUons ol loans orth• u¥e of htrdglng to manage finandal Ylsk. NIA PWA 22.2 If th• eharlty ho¥ provid•d Ilmndal a¥s•l• U a form of $8eurlty. th• ￿TryIng amount ol th• fin•nc a•$&t8 plodg8d as s•¢udty and th• to￿$ •nd ¢onltlons r•latsd to pl•dgo lhould ￿ ¥¥•n h•rn. WA NIA AF LogslÈmouth Warrant OffitÈrs' ènd 5e￿ea￿ts. Mess Year Ending 31 MBY 202S Section D Notes to the accounts (conti Nots 23 Contlngont 15abllitl•s and contlngont assets 23.1 ¢ontJngent Ilabllltl¢s Where the Charity has ¢tsnllngent Ilabilililiosp pleu* Mmplets tho follow1￿9 8ecilon unhss th• posslbillty of thair ext5tenG•18 remote. Thls De8¢rfpllon of Ilem In¢ludlng Its legal nature. Pb•as• descrlbe any $8curlty provld•d in Qonnèction to the Estlmat• of financlal •fle¢t Il•blllty. Last Y•8r D•scrlpllon ot It•m I￿lUdIng Its hgAI natur•. Pl•• ￿￿erob• •ny 8ecurlty pr￿d•f th• •v•nt or a stai•m•nt th•t such an •stlm•t• cannot b• mad• NIA NIA RAF Lossiemouth Warrant Officers, and Ser8eants' Mp55 Year Ending 31 May 2025 P¥y46ot52 111111111111 111111111111 111111111111 111111111 111111111111 111111111111 Iiiiiiiiiiio 111111111111 111111111111 111111111 illiiiiiiiiii 11111111111 Section D Notes to thè account5 Itontl Not• 27 Charlty funds (cont) 27.3 Transf•rs between fvnds R•oson lor transfer and where efidowmont is wnv•rt•d to Income. wer for rts eon¥ersion Amount 8èts￿n unrestricted ar%J r88trfc18d funds Nono 8etw88n 8ndovAnenl and restricted funds Non• Be￿n endowmenl gnd unro$trid6d funds 27.4 0•$1 nated fund• Plannod u4• PufPQ•• ol th• do81 nation Amount pu AF Los￿e￿OUth Warrant OfFicefS' ènd Sergeanw Mess Year Endlng 31 May 2025 Soction D NotES to the accounts Note 2B Tr8nsxtiw¥ wllh trLWte•$ and relat•d paril•s such trartS•¢Llom shovAdb•prfDvld•dln t1￿*1￿¢•. Wth*•*ff• no pkn•ntwY>¥•"In th•boxor 'F&lse" rfthvr•J￿ to r•pwt 28.1 Trusth r•mun•r•tion and b•n•flts Won• ollhe tru6teos hav¢ p*ld I￿V¥•m￿n•￿11prt atM¢•lv•d aThyothwb•Mbf*sfY￿ ¢mployrn•nt wlththdr¢h•rfty or• r•latsd ¢h¥ty or F•knl TRUE In th•p•rfodTh• ch•rltyh•$pa￿fftIth•￿ qfvelhfr•rnovDtof. *ndl•9•l•tthorttyl&r, any r•munoratott Lvofh•rb•n•fftspaldlO • trttsio•by th• ¢tswlty watylnswtudon or¢rymwftycomjKt￿￿1th It. p•MI •t￿•￿t volu• ThiJy••r L￿t y•¥ L•yl •uthorlty l•g m• of trusi•• P•nÉlon TOT Ilnclthg arqup tapt4ln 8 Brv¢vI NIA •n •x yr•tl•p•ymwihu b••n m•d• to• InMI prnvld• •n •xpl4n•tlon ofth•Nlum ￿1h•P•y￿￿rt. WA 28.2 Tru#iM8' •xp•nM• Mlh• ¢hirlty •xp*n8u for¢ulff#ln# th•lrduttM d•W¥ ￿*¥¢￿ tr•nMctron• •hoWdb•wovld•dln Ihl8 th•r••r•no tr•ns•etlonJ toyeprt plw• •Tr￿ th•b•xWow. MVt•r•*• tr•n•xtron• tornpw¢ pl•••• •nr•r No ¢nNts• •xpmM• hw• b•th Ihtwrnd ITnv4 or F•iwI TRUE Labtyw Tr¥￿1 8utyslst•fic• Ixnrhod411on Olh•rlpl•M* 4p•¢￿1.. TOTAL Ph#• pioTrAdo th numb•r oltru•t••ir•lrnbwMd lor •xpenJu gr who had •Xp•D￿ p•W byth• chMIty RAF Lwernouth Warrèni orI￿r5. andSet8Eèhts' k4 YearEndirÉ 31 202$ P4r450ol Soclion O 28.3 Trans•¢tionlsl with r•lat•d parboB deijlls ofJnytrkn¥*¢Uon und•rt•knbyfoionbolMlf ofj Ilr•eh•ln r•lai•dpwtyhas • m•terfJllnl•r•¥¢ Notes to the arcDuiilS &oxprovlded. Th•r• hwe no rnl•W wtytiaM•Glion¥ pwiodifN• orF4ts•1 TRUE wrflt•n Dll Nvm• of lh• tTUBt•• or related A￿a00th￿1p to¢hwlty Atdpdon olih• trnM•cllorrf•l lov bad Th1¥ Y•ir T•tsi LqstY••r Tolal p•r6Dd end r•poMin9 NIA WA NIA NIA In r•l•tlon lo th•hnJacllon• ¥bov¥, pl••s•woYid• th• Iwms •odeonthfioni, IKAtdlrtg •ny i•cwlty•nafth•h•￿rn ol•ny p4ym•nll¢on¥lderntton) iob•pm¥ld•dln Mlll• IUA Fw*t)yr¥lat•(Ip•rty.pl••s•provAd•d•i•lls•l •rnnt••* ¢vrnc•fv• IWA waffantOltker5 aid SErfeonts' Ye4iEndlng JI May 2025 Section D Notes to the accounts Icontl Note 29 Additlonal Dlsclosurgs The followlng are signiflcant matters whi¢h aro not covered In other notes and need to be Sncluded to provide a proper understandlng of the accounts. W there 1$ Insufficient room here, pl¢a$e add a separate sh••t. Thls Yeai Lait Y•ar RAF LossiemDUth Warrant Officers. and Sergeants, Mess Year Ending 31 May 2025 P48e52ofS2 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the Managing** RAF Lossiemouth Warrant Officers’ & Sergeants’ Mess **Trustee of:** |**Trustee of:**|||| |---|---|---|---| |**On accounts for the year**
**ended**
**Set out on pages**|31stMay 2025|**Charity no**
**(if any)**|1208159| ||||| ||CC17a & TAR||| I report to the Managing Trustee on my examination of the accounts of the above charity (“the Charity”) for the year stated. **Responsibilities and** As the charity's Managing Trustee, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a Fellow member of the Association of Charity Independent Examiners. I have completed my examination. I confirm that no material matter has come to my attention in connection with the examination ( ~~other than that disclosed in Section B below~~ ) which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. _._ **Signed:**[(Electronically signed)] **Date:** 31/03/2026 **Name:** HOWARD NEIL SANDERSON **Relevant professional** FCIE 1 **Oct 2018** **IER** **qualification(s) or body (if any):** **Address:** Accountancy Compliance Solutions (UK) Limited, 1 Endcliffe Avenue, Scunthorpe, North Lincolnshire, DN17 2RB ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**