CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 0110612024 Perlod start date To 3110512025 Period end date Charfty name: RAF Lossiemouth Officers Moss Charity registration number: Objectlves and Activities Summary of the purposes of the charity as sel out in its governing document P¥fg1.17 Service Funds objects are concerned with, 'The promotion of military efficiency of the Arnied Forces of the Crown.. This object presents the Trustee with wlde powers. enabling them to provid8 charitab16 assistance lo all elements of the Royal Air Forc8 Community-, internal subsidy of Mèss activitie5 and grant- making are the Royal Air Force Lossiemouth's Officers, Mess's principal means of delivering this Gharitsble assistance. The Royal Air Force Lossiemouth Officers, Mess has three aims set by the Trustee: i. Encourage esprit de corps by enabling serving Mess members to mix tog8lher in both official dining situation5 and unofficial social activities so as to help keep service traditions alive and encourage the well-being of the M8SS community. 11. Encouraging. supporting and facilitating the development of sport to raise standards and to promole the link to fitness, teamwork and personal development through sporting activty and opportunities. iii. Supporting facilities and capital projects to enable the best possible provision for the Royal Air ForG8 Lossiemouth communi This Fund derives public benefit as it assists in providing Royal Air Forc6 personnel with the necessary skills to carry out the Ro al Air Force cK)nlribution to the Summary of the main activities in relation to those purposes for the public benefit, in articular. Ihe Para 1.17 and activtties. projects or services identified in the accounts. defence of the United Kingdom 8nd its interesls. Service Funds are established for the benefit of Service personnel to promote military efficiency which underpins esprit de corps and team working, and they help to encourage personnel to develop th8 character, spirit and attitude to fa 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 are motivated, have high morale and are willing to serve the needs of their country and that of ils ublic, at all limes. The above statement has been agreed by RAF Air Command HQ Service Funds staff and the Charity Commission. With 8SSlStance issued from Air Command staff, the trustee has paid due regard to lh8 guidance issued by the Charity Cornmission on ublic benefit. Statement confirming whether the trustees have had regard to th8 guidanc8 issued by the Charity Commission on public benefit Pwa 1.18 Addltlonal information (optional) You ma choose to include further stat8mants where relevant abouL' SORP roffjr All grants contained within the financial plan are presented lo the Mess Membership at an Extraordinary General Meeting to obtain their approval or rejection. Additional requests for grants or assistance outside of th8 scope of the financial plan are discussed by the Committee during monthty meetings. Requests for assistanGe are considered by the Committee on the merits of ea¢h case. P8r• 1.38 Policy on grant making After consideration, the appropriate decision is made by Ihe Committ88. Either they agree to allocate the funds or to present the case to Ihe Mess memb8rs for their approval. All decisions made by the Committee are done so in accordance with their Power of Expendilure which is ersonall iSSU8d b the TrLJslee. NIA P¥a 1.38 Policy on social inveslment including program rebated investment All personnel on the Committee are serving Military personnel who carry out these duties as additional duties. All Committee members volunleer their time and effort whilst also completing their primary duties. such as flying. engineering, intelligen￿, and others. Pw8 1.38 Contribution made by volunteers Achievements and Performance The Officers Mess this year has affanged several official functions including Dining in Nighl (Taranto), Summer Ball, Christmas Draw and several unofficial functions. Some of these functions also include spouses and partners. also a monthly Families Happy Hours is sponsored for the benefit of all families whilst also promoting esprit de corps. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as whole. Para 1.20 The Committee have b88n given direclion by the Presidenl of the Mess Committee and Mess Membership on how to improve the facilities. for not only its inhabitants, but all eligible personnel at RAF Lossiemouth. We have funded numerous small-scale improvements throughout the Officers, Mess, such as gardens and storage Additlonal Informatlon (optlonal} You ma ohoose to include furthér statements where rel8vant about: Achievements against objectives set Pwa 1.41 Mess subscriptions and bar takings have been very healthy for this year. Going forward to 25126 a r8vi8w of the non- entitled subscriptions has been conducted so this will furlher improve next FY. Perfomance of fundraising activities against objectives set Pwa 1.41 The Officers Mess Pemianent Endowment is held in a 35-day liquidity account. Inveslment perfomian against objectives p￿1.41 The CCLA holdings from the Officers Mess are £277 with a fund yield of 4.880 Other Financial Review Review of the charity'5 financial position at Ihe end of the period Para 1.21 The Officers Mess financial positions at the end of FY24125 surplus of circa £16.300 The Mess however are in a very healthy positions going fo￿ard. Statement explaining Ihe poliGy for holding reseNes stating why they are held Pwa 1.22 ReseNes are held for the purpose lo ensure stability of the Messes aims. The mess intends the reserve held lo equat8 to 3 months. worth of expenditur8. Amount of reserves held P*a 1.22 £92,837 (PY £64,983) - Equivalent to 5.3 Months (PY 3.9 months) exp8nditur6 Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Pwa 1.22 NIA P•r• 1.24 NIA Para 1.23 No Concems Addltlonal Informatlon {optlonal) You ma choose to include further slalemenls where relevant about.. Principle funding is received from Mess subscriptions from Mess members. Bar profit is collected monthly from Aramark through the I&E, profits can also be made through mess functions. The charity's principal sources of funds {includlng any fundraising) Porn 1.47 There is currently a high cash figLJre of £95,000 sitting in their currenl accounl. The FSCS has increased their cover to £120,000 so they will be protected from 01.12.2025. However, it's recommended to move some of this money into an investment account for protection and interest for the chari Investment pollcy and objectives including any social investment policy adopted Porn 1.46 A description of the principal risks facing the charity P•rn 1.46 Other Structure, Governance and Management Description of charity's trusts-. Type of governing document Para 1.25 Constttution How is the charity constituted? Para 1.25 Unincorporated Associations Trustee selection melhods including details of any nslitutional provisions 8.g. election lo post or name of any person or body entitled to appoint one or more Irustees Para 1.25 Th6 Station Commander at Royal Air Force Lossiemouth is appointed as ex-officio Trustee of all servi￿ Funds at Royal Air Force Lossiemouth. Appointment of Slalion 503A-7 AL31 Commanders is controlled by th6 Royal Force Personnel Manning organisation, currenlly based at Headquarters Air Command, Royal Air Force Hi ombe. Addltlonal Informatlon (optlonal) You ma choose to include further statements where relevant 8bout- The Trustees delegate the day to day management and control of the ¢3fficers Mess, together with the authority for the disbursement of grants to a Management Committee Chaired by the President of the Mos Committee (PMC). The PMC is appointed by the Twstee. Members of the committee are appoint8d from each of the functional areas of sections of the Unil. However, 811 management decisions, acquisitions and 8xpendilure are subject lo the Truste8S approval by signalure In the minuet book. Policies and procedures adopted for the induction and training of truste8S P*a 1.51 Committee Meetings take place monlhly with and AGM annually and EGM annually or when needed. Minuets are completed for all meetings and are circulated around PMC- Account Fll Man- OC BSW- Stn Cdr- Accounts Admin- PMC All committee appointments are ratified at the EGM, current appointments are. PMC - Sqn Ldr E Turner DPMC Dep Sec Treasurer Dep Treasurer Families Member SLIM Lim Silver Member Ents Member Dep Ents Memb8r Dep Garden Member Garden Member Comms Member Dep Comms Member Bar Member Dep Bar Member In addition, the Mess manager, Civilian Members and Mess Contract Advisor attend comrnittee meetings in an advisory capacity but have no voting rights. A separate Entertainments Committee meet independently from the main Committee for organise all evenls and functions. PMC or Deputy attend Entertainment5 meetings when possible. The Officers Mess also undergo quarterly auditing from the Service Fund Internal Audit Board and over seen by the PSFIAB, this audit l)oard is run independently totally separately from Accounts Flight and Service Funds lo make sure of confli¢t of interest and impartial opinions An Independent Examiner is also employed once a year and the Air People Serwice Funds also complete a yeady Assurance Visit. On top of this a risk register is kept for service funds and is f8Vl8wed 6 monthly. NIA The ch8rity's organisational structure and any wider ne￿Ork with which the charity works PpA• 1.51 As Trustee of all Sarvlce Funds at RAF Lossiemouth the Station Commander also has responsibility one other separately run SeNice Fund registered charity, the WO & Sgts, Mess. The Trustee has conlinued a programme of work to id8nlify procedures to mitigate risk and to minimise potential act Should risks materialise. Relationship with any related parties P8r8 1.51 Other Reference and Administrative details Charit name Other name the chari uses Re istered charit number Charity's principal address al Force Lossiemouth Officers Mess 1208171 Officers Mess Royal Air Force Lossiemouth Moray IV316SD Names of the charlty trustees who rnanago the charity Dates act¢d kl not for whole èar Trustee nam• Offlc• Ilf anyl Nam• of person (or body) •ntltl•d toa olnt trust Ifan Appointment of Slalion Commanders is controlled by the Royal Air Force Manning organisalion at Headquarters Air Command, Royal Air Force High Wycombe. PJLe8 Station Commander Slalion Commander July 2024- July 2024 July 2024- to date S Brewln Cor orate trustees- names of the directors at the date the re Dlrector nAm• rtwasa roved Name of trustees holding title to property belonging to the charty Oat•8 act•d If not forwhol• Truit•• nam• •ar Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objeGts of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Delails of arrangements for safe custody and segregation of such assets from the charity's own assets Exemptions from dlsclosure Reason for non-disclosure of ke rsonnel details Other o tional information Declarations The trustees declare that they have approvod the trustees, report above. Slgned on behalf of the charity's tru8teos Signaturels} Full namo{8) Posltlon (eg Secrotary, Chalr, otc) S Brewin Managing Trustee Date Jo '26 CHARITY COMMISSION FOR ENGLANO AND WALES RAF Lossièmouth Officers. Mèss (*•StyP*J 1208171 Annual accounts for the period 01 Jun 2024 TL) PetK)d ethj date 31 Moy2O2S Section A Statement of Financial Activities R•¢ortNn•nd•d ¢•tqgorlM by 8cllv Unr•strictsd nds incom• luThd Endowm•nt nd¥ rotsl fun Prior Year nd5 kn¢omlng rosourco5 INot• 3) lTrcom• and •ndowrn•Trt• Irykn.. DuDit￿n$ wd chol￿£b￿ F01 F02 F03 F04 FOS yji 223.550 223.550 222,124 Ohrlr•dlrwJ a¢Uv Invosirnènts S*porn￿ m*•rf•l rtemoflnrth Othw 1,574 1.574 1.429 Total s07 225.124 22$124 223 553 RoJourco8 exp•rtd•d (Not• 61 Expehdltur• on.. RBLTk& frJnd• 208,791 208.791 199,817 sIp￿ It•rn Ot￿pIN* oth 810 Totsl 612 208 791 208.791 199.817 Net Incomoll•xp•ndltur•l bgfor• Inv•itm•nt galn81110%59•1 16.333 18,333 23.736 N•t In¢om•ll•xp•ndl¢uro1 815 16.333 Extraordln•ry It•m• INvt• n $16 Tran•for¥ betw••n fund• $17 Othaf r•cognbsed galn$lllo••MI: Gah6 and on I4vAk&lon c4 flxed aH•tsfr¢l chHnly Bown u Olherpln￿(bjw0> Nel mov•m•ni th funds 16.333 16,333 23,736 R•¢on¢lll•tlon of lund*.' S21 338,886 3$5.220 15.695 35d,581 370,915 330.845 354.581 Totsl fvnds ¢•rrlo(I forw•nl $22 RAF Ltrssiemouth OfFicers' Me55 Year Ending 31 May 2025 P•y lof52 Section B Balance Sheet FiAF Lossiemouth Officers. Mess a¢ 31 M•y 2025 Unrestrl¢t¢d fund Endowment funds T4)tal th1$ y¢ar Total last Income funds year Fixed assets Intan9ible assets Tanglbl• assgts H•rltag• assets Inve$tmenta F01 F02 F03 F04 F05 (Not• 151 INote 141 (Note 161 (Note 171 Tot•1 fix¥d •ss•ts 262,383 262,383 264.7SS 262.383 262.383 264,75S Current assets st￿k INot• 18) O•btor8 (Noto 191 Inve$tnwnts (Note 17.41 Cash at bank •nd In hand INot• 241 Total current a¥J•ts 1.603 32,066 35,288 35,288 83,657 118,945 15.695 15,695 99,352 134,640 89.369 123.038 810 Crgdltors: amounts falllng du• wlthln ong ye#r INot• 201 Cash at bank and In hand (Noto 201 811 26,108 26,108 33,212 Tot•1 eurr•nt Ilabllltl•s B12 28.108 26,108 33,212 N•1 cuYr•nt •ss•1￿{lI•bIIIIi￿) B12 92,837 15.695 108,532 89,820 Tot•1 •88•ts l•ss curr•nl Il¥bllltl•8 13 355.220 15.695 370,91 S 354,581 Crèdltorn. arnountj falllng du• •ft•r on• y••r INot• 201 Provl•loM for Ilablllths 814 B15 rgtsl n•t ass•ts or IlabHIU•s 816 35S,220 15,895 370,915 354,581 Funds of the Charity Endowmtsnt funds (Notg 271 R•strlct•d In¢offl• fvnd• INot• 2n Deslgnated fund¥ Unrestrletèd funds R•valualbon reservè 817 15,695 15,695 15,695 81• Bl*J 9.148 329,738 35S.220 3S5,220 Total fvnds 355,220 15,695 370.915 354,581 Slgnod by on¢ or InJs188s on t*h8llof all trustees SkJnawre 0810 of approv Jo IW(w '7 p Captaln S Br•wln F Lossemouth Officer5. Mess Year EndinE 31 May 2025 Pwlof52 Section C Statement of Cash Flows RAF Losslemouth Officers. Mess Year to 31 May 2025 Net movernent in funds generated from operations 16,333 DeprecS8tion In the year Disposal of Flxed Assgts RevalualSon ol Flxed Assets 2.372 Movoment in Slocksllnvenlorlos 1,603 (3.222) (7,104} Movement in tJebtoislReceivables Movement In credito￿1Payats1&S Not rnovém8nt In assets and1Sabllitie$ 6,351 Net cash •n•rated from operatlons 9,982 Investlnl Artlvltle5 Inveslm8nl In Flxeil Asse18 Changes in Investments Total for Inve$tln Actlvltles FIna￿1n8 Actlvltles Repayment of Loans Total for Flnancln Actlvltlo• Total movement In Cash at bank and In hand 9,982 C35h at bank and in hand INote 241 Cash at bank and in hand (Note 201 (Overdraft) 89,369 Cash at bank and In hand Blfvid 01 Jun 2024 89,369 Cash at bank and In hand (Note 241 Cash at bank and in hand INote 201 IOveTdraft) 99,352 Cash at bank and in hand CIFwd 31Ma 2025 99.352 RAF LDssiemouth Officers, Me5S Year Ending 31 May 2025 Page 3 of 52 Section D Notes to the accounts Not& 1 Bas1$ of preparation Th1$ $¢ction slN>uld be ¢omplet¢(I byall ¢horlll•s. 1.1 Basls of accounting Th888 accounts hav8 beon prepar8d und8r th8 cost Convention Iorns rwrt6ed atwst ortral￿aC1Iofi value Un￿$$ othèmse slated in the relwant rM)te(sl to tr￿se arxxmmls. Tho flnancial slatements have been prepared In a(%LYdaThx wilh: the Statement of ReComrrw￿ed Practice". A¢￿Un￿n9 3TrJ Repotlw by Charthe5 prep8ring thelr accounts ￿ 8Ctordance %*ith lh& F￿n¢￿ Rep)rlry Standard appbcable in the UK and Republic ol Ireland IFRS 1021 issued on 16 Juty 2014 and with the Chariu￿ *KI 2011. The charity ¢4)nstttute$ a publlc ￿nefit enlity as d8finod by FRS 102." Ye6 .TKk 1.2 Golng ¢onc•m Mth•re 8r¢ materf¥l uncort*lntl•s r•1•1￿ to events Iv condltlons th•t ¢•$1 slgnlflcantdoubl on th• ¢h•rl •blllly lo ¢onllnuo as a going concem, W$• provlde the lollowlnq dot•ils or$t•t• "Not &ppllcabl•", 11 Ipproprl4e•.' An explanati￿ as to Iho8? f8dors thal Suprort tho concluslon that the chority B gc4NJ concern., NIA Disclosure of any uncert&nli•8 Ihal make Ihe going Con￿rn assumpiion doubrful., Wh&re accounts are nol prepared ￿ a Ong concern basls, pL8a58 discl)se Ihls lad loqetherwth th8 basis on which the truslaes prep8r8d tha acc¢yJnts and Ihe rgason why the charlty 1$ not rng8rded 08 8 ￿ftg ccrtth. IA NIA RAF Losslernouth Officers. Me55 Year Endin¥ 31 May2025 P4È4of52 Section D Notes to the accounts 1.3 Chang• ot ae¢ountlng pollcy The accounts present a true and f&r viaw and the P2[￿ adopted arg Ihose wuined in not6 { 1. Yes. No. Please dls¢lose.' fl) the n8ture olthe clh1n￿ In affOUhiin9 polky,. NIA (Ilj the roasons why *pptylng tb• ft•w•¢¢ountlng pollcy provldes ￿￿0 r•li*blo andM1￿ tr•1ov•nt InlomNqllon,' NIA (111) the amount ollh• adJustrn¢nt rorM¢h Ilne •ll•¢t*d In ¢h• curr•ntp•rtod, each prlorp¥rfodprp5911tod •nd th• 4gyrég•to &mount ol th •djustmentrelatlnq to Porlod$ b•lorn thos• pr•s•nt8d, 3.44 FRS 102 SORP. N/A 1.4 Chanqtr¥ to a¢¢ountlng è•tlmat•• No changes to accounling estimat86 have ocujrred in lh$ r6porW"r*J perKxl13.46 FRS 102 SORPI. Ye8. No. ".Tick as 8pFiapr*iè Pl•as• dlsclos•.' (IJ th• n•ture trl•ny ¢h4niM.' IWA (Ilj Ihe eff•ct orth• change on In¢om• 0nd*x￿￿s* tx •ss•ts and IlablllNes lor Ihe cuft•ntp•*ffjd.' •ftd PWA (111) wher¢ pra¢tl¢ablg. thg eff8Ctol fiM ch•rtq• In on• or morn lutur8 perlods. AAF Los5iemouth Officers. Me5S YearEnding 31 May2025 P4•5d51 Section D Notes to the accounts 1.5 Matertal prfor y¢ar orrors No material prior year ern)r have È4on Njentified in the rek￿1￿ ￿nC#s13.47 FRS 102 SORPI. Yes. -rrk As approwate Ple￿? dlsclos8.' (l) the nature of the prlorporfod*rror. NIA (11) foreach pthrpertodpr*$ent¢d ¢lJ• accounts. t amount olthe corr8cVon for eath attounl Ilne Item aff6cl¢d.' and NIA (iiii th• •mount of the corr8ctlon •t lh• b•9lnnlng orth• rll•$tprlorperlodpres•ntod In th• •¢¢ounts. NIA RAF Lo￿emoUth Officer5, Mes5 Year Endin8 31 May 2025 P•846&fS1 Section D Notes to the accounts Note 2 Accounting Policies Plwsg ¢0m￿& fhisnot• when ffrnlrewAfrry LrfthFRS2102. Secli￿ 35 ofFRSIOZ JWo8 3re￿￿t￿l￿ 10 b&pr8senl rfell am 8ppfKa)le. 2.1 RECONCILIATION wrrH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE IYo8s• pmvfjd• a deBc￿pIton 01 th• nature of •xh th&rt#• accountlng poII¢y Noh R•¢on¢ll•iion of lund$perpr•vloui GAAP lo ¢l*tsrniln•dund•trFRS 102 St•rt of p•rtod Ehd of pwfjod Fund bal•n¢•4 •• p￿￿O￿lty •t•t•d Adjustmonts.. Fund tr•l•n¢• •• VHt*i•d R•cL￿¢11•tltrn OIn￿ In¢omrfn•t•xp•ftdiiurnlp•rpr•vlwM ¢3AAP to rt•lln¢•mthln•l•xp•ndltvrnJ und•rFRS 102 End of p•rtod N•t In¢0m￿1•Xp•nd￿￿v•j •• pr•vbDusty thtsd AdJuAtm•nt¥.' Pr•vlou¥ wrlod n•t Im¢•m•ll•xp•ndlturnl r••t4tod RAF LossSemouth Offittrs, Mess Year Endin831 May 2025 Px¢7d52 Section D Notes to the accounts Note 2 Accounting Policies rhlss¢ondoidlistof ￿￿￿￿tIng￿0￿Cles ljosbttn cppliedby thecht7rityexceptforth05eidentffjE¢l. 'No"or"N/o". Whereodrflerentor add1t￿￿OIpo1IryhOs beenodoptedlhen thjsis drtoil•lift theboxbelow. 2.1 INCOME se•reincluded mtheststementof .the(hatybecorne5entI￿e4 wrhe resou￿.. . ills more Iikel¥than noiih*thÈtsustoeS￿l1IeCth￿the re50urce5'.4nd Y•1 Th¢ro hasbeen nr•ollsttthyda5xtsind ty1r1con*￿d experw5. unSE55 req¥ir•dor p•rmfttod tythe FAS102 SWorFR5 107. Y• fjnnM•TrddoTr4 Grants ènd donatkns ai• onty In thE SpFA th th• yMr•l Inmrne recrynltklh eMt•lia iro m*tlS.IOtoS.12 FRS102 WI. NIA ITr th* ¢w af p•rfomsMc• r￿￿d to lh• txthnr thot the C￿rity h•$ pro￿d￿ tht 4etshtd ￿0￿5 crf seTrice5 Jg enllUtm*nt tothe yant OCCL W￿nIh* p¢rforrnlnc¢ r*11￿ Cond￿￿n$ Irernet15.16 Ffts 102 SOAPI. NIA L￿•￿1$ •r• kndud•d ih SOFA rK¥pt that k, ¥Jh*n t￿fe hos been ir4nt of probrt the ixttutty5 h•* tytlblhhod thit there ire 5yIAwnt •Wts in the estate and any c•ndbtlwJltt•rWtpt￿ Wyar•elther*41hkn theccthl ofthèthadtyorhavebeen rneL Gv*&rnffl•ntir4nts T4xrnclilffJb¥4uentmWurtff￿IN¥SPe￿￿0V•Fths 11.17tts 11.19. FPS102 SORP. Y•$ 2A ASSETS by%h•rlty No depredaJon rat•sindinrth0d5Wrtlii•dW•￿kn Tr*• 14. Th¢ ¢￿ti￿ Int1r￿Ibk fixed assets. 15, non-m&nMlry Is*ets thai do not ￿¥1 bsionu byi are 4d+ntth￿e and •re ￿the ¢hlritythro￿h wstottyoi lei•l riibt Th••fiWts1l￿ r*ts$•￿t￿thodsINd hM• is. NIA I￿¥r•¥•1Y¢1 •tt•st H•rh•y 411•ts The thwlty hai h•rfta8o ass•ts, that ts. VJD.n￿ThlThry •S1*ts wth htstorfc. artL4Jc, rffhTrvloiical. IwFhysK•l or *hblThMmeDt•l quali1*5 that 4r• h￿d ind maintsifiod prhiclpally fty I￿5r to *nty*lod8• Ind methods used •s Ih rtet• 16. NIA Th•v•￿￿1¥e0•1E05t NIA Invtstm*fits F￿d asmt inveMmEnts woted thaw•4 tr•Jed bonds aTrd yrnlllr InvE5trn*nts ar* valu•d at InlltilW at IOM ¥nd wb5equEnity wt ￿l￿t Itheir mèrktt ¥iluel It ihE ¥e4r tnd. Tr sam• tr•avnent ￿ awled io vnlistld unltss lair ¥•lue be me4sfftd r*liably ITr khcasert+srnuMwed41<05t NIA In¥estrnents held Icr re5alEQV the*rMlt (ath and osh e9￿￿nIents￿ith i m•turity dats41 knsthan I ￿al¥￿treat•da5¢￿r￿t*$*w hw•skn•nts NIA Stock* **d In proy•sS stocks held fot as part of nofvtharftable inde ￿ n*•5wed 41 tt* ltsw•f or cost or n rNh5atsleb71 NIA or Vtyided as part c4 • (hori￿e art rneasuttd at ntt reaMsat4e ¥¥ye bI￿On thèS•ThkQP￿thIVo¥kltdtyIternSQfSEry Yes Workkn pioyessryv4wd lic￿￿￿r￿￿e3b￿kn5s that151SketyW Kcvronthe ionttact. NIA RAFLOweMo￿h OMKers' Mess YearEndi￿al Mty2025 Section D Notes to the accounts cont... DebtOW5 Oebtty5 linJu&n8 trad& d*btorS and hjans rKeI¥ib￿j we rnea5WEd ￿ ￿rt￿l With?n at settlerneDt amlluntaftEr anyttade diStOunts oramounta&4an(*d tharfty. gJbsequeDttrf, thty3￿ rnt￿tyred atih¢u5haf oth2r¢onsider•tv)D expectedtvbereteréed Current is*t Investments Thecb•rityh￿ h&sinve5tmÈntswhthlt lOrre5a￿ Orpthidlr¢t￿ir￿1￿afid cash andr45h qui¥0￿￿ty with a rn•tuTity datE than one ￿•r The5t indude cash on deposrt and cash IVa￿rIts rnaiuntydate Df thart orteyheld ￿ve￿Iment9￿Ip￿ses rathei than tomeet shortierrnca5hccynmrtrnentsastr•f•nd￿. NIA NIA Polkb•sidop¢•d4ddlllo￿l ioordlfferentfrom thos• *b RAF Lossle￿Ulh OFFtsts' Me%% YearErtOin831 Mèy202S Ilu151 Section D Notès to tho accoun15 Noto 3 atysis ol In¢om* CurTOnt Finan¢thl Year Pr¢vbus Nnanclal Y•a R•&thcl•d orm Prfory•ar funds An•￿5 Don*tl¢N Ind legau•¥'. Donabons and ffts Glft Aid a¢i8s General grants provklèd by90￿￿nu￿th0r ch8ri1ieÈ Membership subxripb'wo 8rMI gmcdshps are in subslanco d￿alK)n$ Donaied oods. faulilie5 and 5wvk*s other doDatyon5 and es Tot•1 Chllrftsbh Ac¢c*miodal￿Q IrKo Bar Ineomo 6ar Profil Inc￿0 Function Income Livers4n kneni Incom8 Maintenance Inc(Mm• Mas$ Subscr tions Relreshment incorr Sho Incorn• 1,WT 713 6.679 115.1 1.472 1.71X 91.820 371 4.179 713 1,679 115.100 1.472 1,701 114.664 114.W 1.555 612 95.956 812 95.956 454 1.346 J71 4,179 To 22J.SS0 222.121 Olh•riNdlng Oihel trfdh) •eIV￿ T* IneoM•frorn Inv•¥tm•nti'. ter681 DI￿dend knccff 1.574 1.$74 1.429 Other iDve*tyn•rt inc(rf T•i•l 1.514 1.574 1,429 S•pllral• mai•rl•l tt•m •1 lrtcom•'. T•i*l Oth•i'. Con¥•r5￿n Df ￿nd￿*mAn1 knto irKror awn on 014 thry*lefMd *SS•¢ &y¢h¥tys G*n on olaFYogiArnme Ir￿tr￿￿￿ Royll*i8S Irtrn the of thkn%uo1 wrwty T*Jt•l TOT*L INCOME 22S124 224124 223,MJ Los5￿m￿lh Offi¢ers' kless YEOI Endin831 May2025 wjlof SÈttiOtt D Notes io the accounts (*h•rInfonr￿t￿rt.. %*Thar• any4ndDwmwiiund Isconv•rt•d Into In¢on* pArttsd. W•a4• gfv•lhw reksots lotlh•ctsnwrnlon. fyY•clo••th• nabJr•,4nbJuni4rtOwy prf0ryur•n￿Trts RAF LOssIe￿ul￿ r)rfiur5' Mess VearEndin¥31 ￿Y2025 Si Se¢tion D NDteS to the accounts Not• 4 Analysis gf 9ov•rthA*nl9raThis ThL*Y￿r La$tyvr Go*rnM¢ntwanl 1 Govemm•rtt9rnnt2 Gov•mm4nt grwrtJ oth•r Tgtsl PhI••prov￿ d•i•lls olany nlyfftlhdeL)ndltlons and othw ￿￿111)9*￿¢14* •ttxNng to grnnts th•ihav•bo•nrn¢ogpts•LllJJ P1•4uql¥• d•t•￿ olothvlwm¥ 01gov•rnm•ntu¥l•th￿9 IFynJ whl¢h fh•¢hwAtyh•• dk•etty RAPLU￿5￿m￿Uth OTlittts' Y￿1 Endi￿511001 2025 bcction D NDIÈS 10 Ihe ?CCOlJnls Note S Dty)ated goods, laGilities and ser¥icBs 8•cond•d 8tsfl Us•olprop•rty Oth•r To Pl•M• d•talh ￿th• 4ccountlng pollylotth• r•eognMon 4nd Valua￿on of donat•d yoods. WA PIHVJ 4•iAlls olany unfUl￿11•d ¢ondltlon• ind oth*r ¢ODllno•n¢lM 411Achlng lo r•wurc Irorn don•t•d •nd ••fvk41 Thot M¢ognlMd Ir* Incorn•. WA Pl•th￿ 0￿4 d•tslh olothwlpnn• •f IUA P*A r•¢ollnlJ•d In thÈ4¢¢ounts, •9 ol unp41d }￿￿j￿￿•￿. K4FLos5iemuulh Offi￿r$. Mess yeatEndl￿3lm￿2D25 Ntst• 6 Anaty515 01 •xponditvtF ¢W￿rrt Y•ar Pty￿¢￿* FInan£1￿y*V Ehdtrffmenl d￿3 raWn9lund&' stwt CO5￿ Portfokn Cos1 rh•b Z.957 2.Jrd 170.010 3439 ijn 1.050 151.680 Fwcb 198.VSJ OMnLimad• 1.7tr4 1.yl 1.DJl LP4•ri.kn 13 961 4M74 5.150 NW* 8.S14 718 724 T.#ZI I￿7 475 470 T¥L￿n£￿¥* Exliwrd h•T TOTALEXPE￿IrURE 119.B17 OffiLe15 Thkny T(￿(br EEI&I Suppurt Tfjmlprf rlvlty2 N¥1ty4 kN¥lty¥ T4¥ s'klE55 J7& Section D Notes to the accounts Icontl Note 7 Extraordlnary ltsms Pl8as• •xplaln th? nalur• of•a¢h oxtraordlnary itgm oceunlng In the period. Thls ￿ar Last ￿al Oescripvon Extraordlnary Item 1 Extraordlnary Itom 2 Exlraofdlnary itom 3 ExtraordSnary Item 4 Tolal oxtr4ordln*ry RAF Lossiemouth Officers, Mess Year EndinE 31 May 2025 PWlJd52 Section D Notes to the accounts (conti Noto 8 Funds r•ceiv8d as *q•nt 8.1 Pl8&8& ¢ompl¢¢¢ this not• Mtho ¢harttyh•s agrmdto admlnlstv tho funds of*noOw•nlltyas its ryeTrL Not•.. M4 charity •¢dng as ag•nc Rshouldno¢r¢cwi#• lh• Income StstMi•ni olFlfi•nclalAc&%fltl88 orth• Balanc• Sheol Amount paid out B•*nc• ldat rlod end D•icrfpllonln*m• of PA Related party (y￿ or No Thi• ￿aT Lutyw Th18 L•sl Last Mernbets, charty Mon￿8 for distri￿1￿ Y•$ 72,224 81.896 Trtsl tt224 81.896 84,830 7.2Q8 pwchia• ol¥ood8 orMrvl¢K pl*•￿ dlxlM•+Y•r•h O1•fty￿I•rt•I oul•t•nthw b•lw•th •nyp•rtklp•lInqm•mb￿. B￿•￿¢• h•ld at ortod •nd Th1* •ar Total LoS5￿m0￿rth OFficer5'Mess Yearendin831 May2015 ly￿51 Section D Notes lo tho accounts Note 9 Support Costs Pl6a$e complet¢ th1¥ nole rfthe ch•rityh•s 8n&lysedlts ¢xp¢nw &thlty ¢ot•gorl•s andhas sUPPOrt¢08 Thls year Support ¢otyt l•xamp1•51 lslng fvnd¥ Furtljgrf Grandtot•l of 4llDeatlon [D￿¢￿b•M¢tbtsd Gov8rn8nc• Olhw Totol L*•t y•*r SuppDrt cost 1•Xam￿lI> n9 luhd• Purfhthng Gr4nd tol•l 111 01411oc•llon D•*¢rlb• m•lhod Govern￿¢8 Tot*1 Pl•asé pmvlde 4Yel•lls ollh• •ccounllnypolley *dopt¥d for Iho apportlonm•nl olcosts b•hv••n Ilvlll•s *nrf•ny ¢stlfftJllon i•¢hnlqu•8 u*•diO eal¢ul•l• th•IrapP¢￿1onrnenL RAF LOSSiÈmouth Offlcers, Me5S Year Ending 31 M￿1015 Sèction D Notes to the accounts Iconti Not8 10 Details of e•rtaln Items of expenditur• 10.1 Fe05 for 9xomlnatlon of the accounts Pl•¥$• provlde detalls of the amountpaid lor*nystalulory extemalscnrtinyol accounts 8nd otherservlces pmvldedbyyour independent 8xamln8r. Mnothlng w•¥ paidpl•8se 8nter V'ln th• approprl*t• box(•g). This yoar Last year Indèpondent exarn5nor's f••s 1.536 A•suran¢• s•r¥lcos other than audlt or Ind•pvndgnt •xamlnatlon Tax advlioryl• Othor loes (for •xampl•'. Ilnandal odt*ke. consuhan￿. accountancy •w¥l¢￿) pald to the Indgpfjndent examin 372 336 RAF Lossiemouth orricers, Mes5 Year Ending 31 May 2025 *21d52 Section D Notes to the accounts Icontl Note 11 Pald employees Please thls rtoté Mth• charlty has any •mployoe& 11.1 Staff Costs Thls y•ar Last year Salarf•s and wages Soclal security costs Pension ¢o$ts Idèllned contrlbuilon sehwnel Other •mploy•• b•nefits Total Staff costs So0 Notg 6, Re Admlnlstratlon Cost8 . Other Informatlon Ploas• provld• d•lalls of •xpendltur¥ on stsff worktng forthe charlty whos• contracts are wlth and are pold by ¥ r•lat•d party Please gi￿ det&il$ ofth• numb•r ol•mploY￿S whos• fotal •mphy6• b•n•fits {•xeludlnp •mployer penslon costs) fell withln each b•nd of£tO,000 from £60,000 upwards. M thgr* •r• no such trnnsactlons, Pl￿5￿ •nl•r Yrue'ln the box provld•d. No ornployo98 recelvèd omployo• b8n8ffts l•xcludlng employer pqnslon costs) for tho rèportlng ￿rItsd ol mor• than £60,000 Tru• Numbor of em èar lo Last Band £60.000 to £69,999 £70,000 10 £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Thls frar Thls Lajl P¢•a8• provld• th• total amount pald to k•y m•n4•m•nt porsonn•l Ilnclud•s truIt•￿ and ••nlor mana9om•ntl for th•lr ryl¢•• to th• chartty 11.2 Average head count In th* y•#r Thls ywr Numbèr Last y•ar Numbor The parts ofthè eharity In whleh th• •mployees work Fundralsln Charftable Activitle8 Goveman¢• Oth Total RAF Lossiemouth Off1cer5' Me55 Year Endlng 31 May 2025 P•EE22of52 Section D Notes to the accounts Icontl 11.3 Ex*ratla paym•nts to •mployg•s and oth•rs {ex¢luding Irn$t￿5} Pleas• etsmplete rfan ex*ratia paym•nt Is made. Plo •x*rnlla payments have b￿n made Pl•as• explaln thg naturn ol th• paymènt Thls year Last y•ar Pl•a8• Stat• t￿1•931 authorlty or roason for maklng th• paym•nt Th1¥ y••r Last y•ar Plea¥• ¥tat• th• amount of the paym•nl IOT vjlug of any walver of a right to an a•MtI Th1• y••r La•t y•*r 11.4 R•dundancy paymont8 Pl•aso ¢omplot• M•ny r•dundancy or t0rmln•tl¢￿ paym•nl Is mad• In th• p•rfod. Plo R•dund•n¢l•s durtng th• p*rlod Tot•1 amount ol paym•nt Th• nature of th• paym•nt (cash, a•set •tc.I Th1$ y•4r L••t YHT Th• ¢xtent of r•dundancy fundlng at the balancg $h¢•l dat Thls y•ar L••t y•ar Pl•ast stat• the accounting pgllcy for ny redundancy or temiinalion paymgnts y•ar La¥t year RAF L055Iemo￿th OfPiteis' Mess Year Ending 31 May 2025 P48e23 of Section D Notes to the accounts Icontl Note 12 Defined contribulion pension schemo or defined beneflt Scheme accounted for as a defined contrlbution scheme. 12.1 Please complete thls note Ma defined contrlbution penslon sGhanJe Is operated. This year Last year Amount of contrlbutlons ro¢ognis•d in thfj SOFA as an expense £0 £0 Please explaln the basls for allocatlng the Ilablllty and expense of deflned contributlon penslon scheme botwèen a¢tivltl•s and bets¥een ro$trlctèd and unrestrl¢ted funds. N/A NIA 12.2 Pl•as6 complete thls s•c¢lon wh•rn th• cha￿ty partl¢lpa¢•s in a d¢finod bongfitpenslon plan but Is unable to ascartaln Its sh•re ol the undertylng assets and Ilabllltles. Plèase conflrm that aftough the sch•me Is aecounted for a$ a defined ontrlbutlon plan. It l• a dofln•d b•n•flt plan. N/A Please provlde such Infomiatlon a$15 available about tho plan's surplus or dfrflclt and the Impllcatlons, If anyi for th• r•portlng charlty N/A 12.3 Please complete thls sectlon where the Charity partlcipat•s In a multl•mployer d•flned beneflt penslon pl8n that Is •c¢ount•d for as a dellned Gontnfbutlon plan. Dè8¢rlb• thg Oxtent to whl¢h the charlty can be Ilable to the plan for other •ntitles' obligatlons under thè tsmi• and condltlons of th• rnulti•mployer plan N/A RAF Lossiemouth OfficeTS' Mess Year Ending 31 May 2025 Pa8p240152 Section D Notes t¢ the account5 l¢onti Not• 13 Grnntmaklng Plo4$* ¢ompl•t•thls notoMth* ¢h4rftynJado anygrnnts ordon•Uons wlHch In JgrnJt• fomi • m•twialpart olthe rit•bl8 a¢llvltle¥ undertthn. Thls year= 13.1 Ana￿1* of grnnts p•fid lin¢lud•d in ¢￿t ot¢h•rltsbh •¢ll¥lti•sl Grants to instituiion to JIa￿lS indmdu Supwt ¢osts Total JunK)r Rtsnks, Aciviles 500 s9n￿r alEan¥ Porty Stalon Charit￿$ 250 2.1(J) 750 2,100 750 FarniThes Oay Slotion Staff Fund 400 Tot•1 4,000 Pl••19 onl•r"Illl-Mth• ¢h•rtty do•• nol IdpnVfy•nthr•#o¢•fv*wppNIco*i 13.2 Gr•nt¥ m•d• to Iniitttstlon• My ¢h•rlty m*d• gr•nts to p•rtt¢ul•rln¥lMutrofv$ th*t arn m•tvl•l In th¥ conhxi oilts w•ntfft•klng. D•t•lls o111￿ Institvtion Jupporte¢l, Pu￿0$• ollh• •nd lot•lp•ld lo •*¢h I￿111￿11¢￿ J¥ 4v*ll•bl• on th•rwrfnRpwlgd TO￿l01*ntS P•1 La&t yèar.. 13.3 Anal s1• 01 r•t)l• p•ld (InG￿ded in ¢o•t ol ¢h*il•bh •dYltl••l Gr•nth Gw•nts to in¥tftutk+ IndWu•l• Support ¢0¥ Tot*1 Junoi Ranks, AdMtiè8 325 325 Ststitin Chrlslm95 Acdvth•S 879 679 ststion Famil*s D4y 5QO Toi•l 1.704 1,704 RAF LoSSi*mouth OffKers' bAess Year EndSne3L Moy1025 Pl#15￿SE Pl•as• ￿tAr-H11"￿thQ charttydoes noti¢lentifyanthpr•llg¢•¢•s¥pportcost 13.4 Grnnts mad• to InstltLrtlon5 IAydwlty h•$ made grnnts topartrcul•r1n8iitu￿ Iho14rn malwi•lin th* conlexl oflts 9r¥ntmaklnp. D•talls ollhe Instltutlon supported. pvrnoso 01th* ur•ni and lolalpald to •a¢h instit¢rflon 1$ *voll•blo 0tr7 th• eharftys w•bsite. Nam8$ of InstMrtkni Purpos• Total amount of rants ald £ Totsi Grnnts P• K4F l￿e￿o￿th OffiCÈrS' Mess Yewr E￿1￿8 31 May2025 p¥•Xot Section D Notès to the accounts Icontl Noto 14 Tangible fixed assets Plèaso completo thls note rfthe eharity has any tangiljle fixed •$wts 14.1 Cost or valuation Fr••hold land & bulldlngs Slfv•rwar•, palntlng5 and prints Plan( mo¢hln8ry and motor v8hiclo8 Fixtur•$, Ilttlnu$ and eguSpm*nt Total At the beginning of thé year Addlllons 253.419 16.596 270.015 Revaluations Disposals Transfers ' Al end of the year 253,419 16.596 270,015 14.2 Depreclatlon and Impalmi¢nts Bas5$ Stralght Un• 0% $tr•lght Lln• 20%. 25% Rat• Al beglnnlng of the year DI$po8al$ 5.260 5.260 Dep￿cIatIOn 2.372 2,372 ImpBlmenl Transfers. At end of the ygar 7.132 7,632 14,3 N•1 book valu• Net book value al the beglnning of the year Net book value al the end of the year 253,419 11.336 284.755 253,419 8.964 262,383 RAF Lossiemouth Officers, Me55 Year Ending 31 May 2025 ge 27vf52 Section D Notes to the accounts Iconti 14.4 Impalrmgnt Please provide a des¢rlptlon of lh• evènts and Circumstances that led to the recognition or rev•rsal olan Impalrm•nt loss. This year NIA La$t year WA 14.5 Revaluation If an a¢¢otsntlng pollcy of rnvaluatlon Is ado ted leasè ovldo." Th1$ yèar Last ￿ar the effectlve d•t• of the rnv•luatlon NIA PWA tho name oflndependent valuer. M 4ppll¢abl¢ N/A the methods •pplled and s1gnHlcant •ssumptlons WA NIA the ¢anylng amount that would hav• b•on recognis¢d h•d lh• •ss•ts bwi ¢4ttl•d undw th• cost model. NIA NIA Det•lls of the l•st rnv&lu•llon the •ff•ctlve d•e• of th• r•v•lu•tlon Mar-22 thg nam• ollndepgndene v•lu T W Landlos (l) the mèthods applled •nd $lgnlll¢anl a$sumptlons Based upon tIM valuer¥ oplnlon of th• samo lor Insuran¢• purposes only. In adhgr•n¢e to the guldellnos for RAF swvl¢* charltles, tIM valuo of fixed assets oudined in the oryanls•tlon's financial statements arv as follow$.' Sllvernare, palnllng andprfnts, •nd select furnI￿re Ilems are rn¢Onl￿ at an Insured valuatlon, whlch Is subjoct to professlonal re¥lew every Ilve y•ars. It should be noted th8t du• to the glapsod Ilme. the orlglnal acqui$ltlon ¢osts of most assets are not ascertainablè. Consequently. It has not l)een posslbl8 to det•milne the amount ol*ny ￿l•led R•v•luatlon reserve. fll) the methods •ppll•d and $lgnlfl¢ant •$$umptlons Addltlonally. othw tangible *ssets arn depictod at historical ¢ost less accumulatéd doproclation in ac¢ordon¢é wlth rolevanl accountlng standards. RAF Losslemowh Officers, Me55 Year Ending 31 May 2025 P¥280152 Section D Notes to the accounts l¢onll 14.6 Other disclosurès Thls year Thls year (i) Please stale the amount ol borrowlng costs. if any, c•pitallsed In the construction of tangible fixed assets and the capilalisatii>n rat• used. (11) Pl•as8 provido the amount of contractual ¢ommltm•nts for tho acqulsltlon of tanglble Ilxed assot$. WA WA NIA NIA (Illj Dètails of the existence and ¢*rrying amounts ofproperty. plant and •quipm•nt to whi¢h th• ¢h•rlty has r¢strietèd Illl• or that arn plgdg•d as security ft>r Ilabllltla$. NIA N/A ' The ?ronsfvrs'mw is formov6menls b&lween fixed asset ¢8togorfes. RAF lossiemouth Officer5, MÈSS Year Ending 31 May 2025 P￿C 1901 52 Section D Notes to the accounts Icontl Nots 15 Intangib￿ assets Please complete this note rflhe charity has •rty Intangible assets 15.1 Cost or valuation R•search & d•velDpm•n¢ P•ients and Total Al beginnlng of the year Addit￿nS Di$po$al8 Revaluations Transf￿$. At end of the pBr 15.2 Amorti•atlon and Impalnnents -Ba•ls Rat• N/A NIA NIA At beglnnlng of the year Dlsposal8 Amortlsatlon lrnpaimènt Transfers. Al end ol y￿1 1S.3 N•t book valu• Not book value at th• baglnning of the yèar Net botsk v•lLS8 at Ihe end of ¢he ytrar 15.4 Accountlng pollcy Pl￿$9 dlsclos• th• •¢countlngpoll¢y forlntanglbl• fix•d•ss•ts Includlnq." R￿$0￿8 for ¢hoosln9 •mortls•llon r•t•s NIA Pollcl•s for Ihe re¢ognltlon of •ny capll•l development NIA RAF L0551emouih Officers, Mess Year Ending 31 May 2025 15.5 Impalmi•nt Thls year ia$t yèar Please provlde a descrlptlon olthe events and elrcumstance$ that led to the ￿￿ognItIon or reverul of an Imp•lmienl loss. NIA WA 15.6 Rev•luatlon ttan a¢￿￿ntIng pollcy of rovaluatlon Is adopte4 pleas•pmvlde.' Thls yèar Last ye•r the eff￿tiva date olthe rev•lu4tlon NIA N/A the nam• oflndwnd•nt valu*r. Il•pplkable NIA WA lh• m•thods appll•d WA NIA the e•rrylng amount that would h•ve r•eognlsed had th• assets b•en Carr1￿ undw th• ¥t model. NIA NIA 15.7 Olh•r dlsclo8uro• Th1* y••r L•8t year fl) Kyour Int•nglbh •s$•t was ?¢qulr8d by w•y ol grant, pmvld• valu• on Inltlal r•cognltlon and c•rrylng amount of th• a$¥•L {11) D•talls of the ¢•rrylnq amounts of 8ny Intanqlble •ss•ts to whkh th• eh•rlty has r•slrf¢l•d tltl• or that erv pl•dg•d•s iecurfty Il•bllftl•s. NIA NIA NIA NIA (111) Pl•a¥e provld• th• amount gf eontrxl￿l ommltm•nts for thg •cqulsltlon of Int•nglbl• •8sets. (Iv) State th• •mount olrns••r¢h ind d•v•lopmMt •xpendltur• r•cognh•d •s •xp•ndlturn In lh¢ y••r. NIA NIA NIA NIA {vQ Pl•as• d•t•ll lh• h••dlng• In lh• SOFA In whlch a charge for •ffl0rt15•tlon ollntanglb 5•ts Is Included. Ivll) For#ny m•teri•l Int•nplbl• •ss•ts. pl¢•¥• provlde a descriptlon. Its Canylng amount and any r•m4lnlng amortlsation p•rlod. NIA NIA NIA NIA ' rhe Yranslers. rowi$ forrnovements b8tW8èn fixodasset ¢81ogorro& RAF LO$￿emoUth Officers, Mess Year Endin8 31 May 2025 p¥ÈllofSI Section D Notes to the accounts (conti Note 16 Herltage assets ease ￿mPI•l* thls notè ifthe Charlty has horllag• awts 1&1 General dlsclosuru for •ll ¢h•rltl#s holdng herltagv assets 01 Explaln tho natur• and scah of h&rltage assets hekl. WA 1111 Explaln the pollcy forth• acquisfjtlon, pre8•rvatton. manag•mtrnt and dlaposgl of herthq• A•Mti. 141A 1&2 Cost or y•1￿110￿ H•rlt•J• •M•t Tot*1 At >•31n￿n9 of Ih8 Additioni Dlsposa R¢V￿uattOn5 Tron$fers' Al gryj of lh• 10.3 Depr•cl•tlon and Imp•lmwDt• NIA WA ft4IA NIA Al b+alnnlng ol the year OIBposa DèpredalKn lrnpalmwnt 7ronsfers' At end of year 16.4 N•1 book Value Nal bwk v•b• at the b¢olnnirvJ of ih Nét book value at the end of the RAF Lossiemout Officer5. Mess Year EDdin8 3114a¥ 2025 1&5 Irnpainntrnt Pl88se provld8 a deswlpllon tsf Ihé e¥eftts anddffcumslan¢￿ that led to Ihe recoynluon Orr￿ar8e101jn impjinnwrtlo NIA 16.6 Rovalvatlon 8c¢ountlnqpoW¢yolr•valualAon Is *dopts4 pl￿8prOvId•.' yew Last year WA NIA th• n•nr• of v•luer, Mapplkabh WA NIA qualMl¢allon5 91 Indep•nd￿l valuer NIA NIA lh• m•llroth •ppll•d •ftdslgnlTh¢•ntaMumpUo NIA NIA •ny$lpnllk•ntllmlt•tlon8 on v•lu•tl•fv NIA NIA 1&7 An11￿0• of h•rlt•91 u••ts by or woup dl¥lJn9ul¥hlng tho•• •t eost and thom •t v•lu•tloTh At v4luDtIo Group A At ¢Mt Group Tot•1 CA￿n9 IM￿ThI 8tlho brfknlThJ ofihe Addlllon• Olspo$8 Rev8lu8tt¢ amunt Ol the •K1 of perbJ 16A H•rlt•g• us•ts Iwh•r• hgrltsg• ￿￿•￿ ir• not rneolgnls•d on lh• bal¥nc• sh••tl Th1• ye L•tt y•ar 111 Expl8ln th re•¥on why h*￿1*9• a•88t8 ha￿ nol b••n r•cognl#ed on the balaTr￿ ¥h••t. NIA WA 1111 D•i¢rlb• th• •Ign1lkan￿ llnd natur• ol h•rit•ge u••ts. WA NIA 11111 Dls¢los• infomiation Ihat l• helpfiFI in a&se88lng tho valu0 of h•rftaè• asset6. Ilvl ExplaSn tho r•a50n why it 18 Thot practkabk io obtaln a valuatlon of h•rfta99 a¥sgts. NIA RAF L055iemoutkn off￿￿, Mess ye¥EndI￿ 31 May 2025 16J Flvo y•ar summary of herltago assets transactlons 2025 2024 2022 2021 Purchasos Group A Group B Group C Donatlons GroupA GroJp 8 Grwp C Olher Totsl •ddltlon% Charq• for Imp•lnn•nt Group A Group B Group C Otr*r Total ch•rq• for Imp4lrm•nt DIApoia Group A- C￿ng #mouni Group B- cwryng amount Group C Other Total dl•posalB RAF Los$*mD￿h Officers, MES5 Year Ending 31 May2025 Section D Notes to the accounts Icontl Note 17 Inv¢$bnènt as88ts pl90￿ comploto thls I￿r• Mtho ¢h•rltyh•s wrylnv•sfrn•nl ass•t 17.1 Fixed a$$ets Investments Ipl*as• provide for each class tsf Inv¢$tm¢ntl Cuh & Ll¥ Totsl Car￿￿ Ifarl YoluB at ol POritxI Add.. 8ddlUons lo in￿lMenta perioJ' L•**.' d￿pOS818 81 C￿ ya L•8•: IMpaI￿o￿tI d-. R•v?rsal of Impalrmgnts Addlld•du¢tl.. tranjfer inlloutl In th• peikd Addlld•du¢tl.' net galnllbMI on rev&lualion Carrying Ifairl valu• at ¢nd Lrf y•ar 'Pl•a•• spg¢lfy•ddltlon% r•*ultlny fr¢pm acqul*ltlon• throu9h bu¥ln•v comblnAtloM, 11 Iny. WA Pl•••• nol• th•tF•lr ￿1￿• Ihll cont•xth th• •mount for whl¢h4ft •M•i¢ouldb• •xelMnq•db•lwwn nowl6q8bh ind wllllng p•rtl•s In in •mi's l•ngth tr•ns•¢Uon. For Ir•tl•ds•curfll•s. lh• falr v•lu• Is th• v41u• of th• secU￿ty quol•d on thg Londort Stock E¥eh•n9• Lwty oifKl•l Uil wgqylv•l•nt For Olhor4s%•ts whwv th•r• l* no market￿¢• on • lrnd•d m•Fk•i. It l* th• tru$t••s'orv•lu•r¥'b•¥l •¥tbn•t• oll•lrv•I￿. 17.2 Pl•••• pro¥ld• • br•akdown of 5n￿tmonts shown •gr••lng wlth th• b4hn¢• •h••¢ row B04 dlff•r•ntlatlng b•tw••n tho•• h•ld •t l•lr valu• and thts￿ h•ld at co$t l•$$ Imp4lrm•nl. Analy•l• ol Inv••tm•nts C4•h & gqul¥il•iits Ll#t•d Inv•8tm•nt• Inv••tffl•nt prop•rti SOCI￿ I￿￿•1m•￿ts ¢)thor Inv•itm•t Total Grand total {FaIr￿l￿O •t y••r •nd+¢o¥¢ le¥* 1mp1m￿lI) RAF L0s5temouth Offit*rg' Mess Year Ertding 31 May 2025 Pwe15uf51 17.3 If your charity hold$ Invtstment prop8rtiOSJ pknt ¢ompl•t¢ the following note: 111 Explaln th• rnethods and sigrtitkanl a$8umptlon8 In detsrmlnlng thp falr valv8 of inveslmtnt prop8ty hold by the ¢harity 1111 N￿ne or Indep¢ndontvalu•r, 11 applbcabl•. and rol•vant qu•llflcatlons 11111 Provide delaits of •ny r•ttrldlons on the ablllty to r8alls• lfiv•stment propevty or th• r•mittanc• of Income or dlsposal proc••di Ilvl ExplalTh any contractual obllgatlon$ forth• purchase. constructlot) or develow¢nt of Invostment prop•tyorlor r•palr*. maln¢4narK• tsr •nhAn¢emwt• NIA WA P41A PUA 17.4 Pl•4•• provld• a br•akdown of cumint *ss•t inv•sts)wnts. ￿ •ppllcubl•, •or••kng wlth tho b•￿nce Anal￿1* of ¢y1￿￿t a•sgt Investments TN¥ >*•r ¢••h or M*h •qulv4hn¢• Llst•d Inv•itTn•nts Inv*¥tm•nt prowrtl•• Soclal Invo8tm•nt• Other Inv•slffl•nt¥ Totol 17.5 GuArant••J Pl•a•• provld• d•talls and amount ol any guar•nt•• fflad* to or on b•*all of thlrd p•rty Th1¥ L*$¢ WA Nam• of th• •nllty or •rrtlil b•n•flttlnq from tho•* gy•r￿lI** WA NIA Pl•*M •xplaln how th• gu•r•nl furth•ri th• th•rlty8 •lm• RAF Lo55￿M0￿th Officer5. Mess Year Ending31 May2025 Pwxuf 17.6 Concessionary loans Thls yowe L•sl y•ar£ mount of concessl*Jnary loans made IIAulliple loJn8 Pw￿•1￿•yb0 dlsclos¢illn•ggw¥t*pmvldod JWA Inlomi•lionl. rot•l D•s¢rtpllo Thl•y••r£ Lxlt y••1 £ ount ol ¢on¢e¥¥iO￿ry r•e•lv•d IWtrpl• loans rK•lv•d fftayb• dlsclo3•dln iggryl•wwl* th•tsttch agwwllon do•x ￿￿#b$￿￿e$l9￿IlJ¢ant lftfornwiiw). WA rolal Ihl• T•rm¥ and ¢ortdltbon• •g Int4re4t r•t•. M¢urity provld•d NIA Valuo ol •ny ¢onc•ulon•ryloan¥ whlth h*¥• b••th eommltted not tak•n up at th• rnportlnq WA NIA Amounti p•yabl• wlthln 1 J*•r NIA NIA AJnountB payabk aft•r mor• than 1 ￿•r PIIA NIA Amount• r•c•Svibl• wllhln 1 y•ar NIA NIA Amounts rK•lv•bl• *lt•r mcn th•n I NIA NIA 17.7 Addltlon41 Informatlon Ihl• Pl••M P￿￿d* Infom?•tlon •bout th• •b9nm¢ane• ol Inv•stm•ntD to th• eharltys fln•n¢lil posltlon or p•rlomianc• •9. tgnns and cortdltk)n¥ of lo•n or th• um of h•dgln9 to ffl4nn9• ffimhcl￿ rl6 WA NIA For all Inv•8tm•nt4 m••iur•d at fall v•lu•, th• b•¥ls for d•termlnlng th• VI￿*. Includin¥ *ny a•6umptlon• •pWl•d wh•n u•lng • v•ly•ll¢ techniq￿. NIA Wh•r• 8 ¢hllrlty haa provld•d flnanclal lomi of 88¢urlty, th• •mouTht ol th• finanGial a$8•t pledged a* iècuthy and the twm• and condltlons T+￿ting to il¥ pWg•. 141A NIA RAF Losskmouth orrKers' Me55 Year EDdin831 May 2025 Pwa7of51 Sèction O Notes to the account5 Iconti Note 18 stockts Plea$e complete this note Mthe ¢h81ity holds any sto¢k 18.1 Pkas• $tat• the carrylng amount of $to¢k and work in progre51 •nalysed btheen activlU•$. Sto¢k Donatsd good5 Work In For r•$ For dS•tsibutlon For resate distribubon Charltabh •¢t￿￿¢s. Opgnlng 1.603 In p•rtod Expfrns•dlnp•rloé 11.6031 Impalr*d Clojlny oth•r tradlng •¢tlvhl••: Opwlng In p•rtod Exp•n••d In p•rlod Imp•lr•d Closlnq O¢h•r: 0￿￿1￿￿ Add•dln p•rfod Exp•n8•d In p•rtod Jp•lr•d T0tslthlS￿r Totslpr8vlous y•ar 1.603 Thbs Last ytar 18.2 Ploas• spoclfy th• ¢•rryln9 amount of any Jto¢ks pledged u ¥•Gurity for Ilabllltles JWA WA 4F lossiemauth Officer5, Mpss Year E￿IDE 31 May 2025 p¥È38D152 Section D Notes to the accounts {conti Note 19 Debtors and prepayments Pléase complete thls note If the charlty has any 'debtors orprepayments. 19.1 Analysis of debtors Thls yoar Last year Trade debtOT$ 13.683 21.605 16,855 15,211 Prepayments and accrned Income Other debtors Total 35,288 32.066 Please comphte 19.2 whgrn a materi&l d•btor Is recoverable more than a y••r after the reportlng date. 19.2 Anatysi$ of debtorn r￿0Verable In more than 1 y•ar Ilnclud•d In dobtors abov•} Thls yoar Last year Trade dabtors Prgpaymonts and accfu•d Incomo Othor debtors Total RAF LoS5iemo￿1h Officers, Me5S Year Ending 31 May 2025 PaKE 39 uf 52 Section D Note5 to the accounts Icontl Note 20 Credit¢)rs and accruals l¥ease compl•te Ihls note ifthe charity h•s any ¢￿di1￿5 or•eenMts. 20.1 Anaty818 of ¢￿dItOrS Amounts falling due within one year This year Last year Amounts falling due after one year This ￿ar Last ￿ar A¢cruals for grants poyabl• Bank loan$ and ovgrdrafts Trad• cr•dl¢or• Payments rocelved on a¢¢ount for contracts or perfomiJnce.r¢lated grants Accruals and do1•rr￿ In¢om• Taxatlon and 80¢1al s•¢uffty Oth•r ¢rgdltor• 26,108 21,256 11,956 Total 26,108 33.212 20.2 Doferr•d Income Plo056 compl•t• thls not• Kthg ch•rfty d•l•n¥dlncom•. pl￿5• •xplaln th• r•*$ons why In¢om• l• d•fwr•d. WA Mov•m•nt In dgf•rr•d In¢om• •￿OUn1 Th1• y••r L•st yoar Balan¢• ot th• stsrt of th• r•portlne p•rlod Amounts add•d Sn ¢urr•nt porlod Arnovnts r•l•a6•d to Incomo from Pf•vlous p•rlod• Balan¢• •t the end of the r•portlng p•rtod RAF Lossiemouih Officers, Mess Year Ending 31 May 2025 Pl￿400[$2 Section D NotÈs tts the accounts Icontl Notè 21 Provlslons for liabilities and charge5 Please ¢ompl¢ts thls rlote rfyou have Included In ¢harfty•xp•ndlturnanyprovlsions. A pravlslon Is rnado whgn ¢he charlty hos a Ilablllty of uncertain timing oramounL 21.1 Mmm•nts In r¢cognlsed provisions and frjnding ¢ommMm¢Dt durfng the pellod Thls y*ar Last ￿Or Balance at the Start olth* rtptrrtlng p•vl¢)d Amounts added in CUTrent perlod Amount5 charged agaln$l tho pro¥l8lon In th• current porlod Unus•d amounts reversed durlng the wlod B•tance at th• ond of tho reporting p•ritid 21.2 Pl•os• provlde.. Th1• L•it •r brief de¥criptlon of •ny obllgati4)n* on th• balanc• sh••t •nd the •xp•cted amounl and tlmlno of rosultlng paym•nl•; NIA . lhn IndI¢￿sOn ol th• unurt•lnVo• about th• amount or Ilrnlng ot th050 ouffiows., and NIA NIA - th• •mount of any •xp•cl•d r•lffllyJrMm•nt. •t•llno tho amount ol any *ss•t Ih•t ha8 b••n rncognls•d for that •xp•ct•d r•lrnbursom•nl. NIA NIA Th1• La•t ar 21.3 For any lundlng comrnitmont th•1 Is not r•¢ognl•ed •• 8 Il•blllty or provlsloni pro¥ld• d•¢aSlJ of commltmefit rnado, th• tlm• hm• ol th•t commllm•nt, any porforman¢e4•iat•d condltlon• Ind d•tslls ol how th• cornmltm•n¢ wlll be lunded Iwlth ¢ontr4¢t• for ¢opltal oxp•ndlturg sgp•rntgly Identlfi•dl. PWA NIA 21.4 INh•r• unrMtrlct•d funds hav• l>Mn d•slgn*t•d to a fund cornmltmenti pl•4y disclose the ￿8￿1* ol thny •mc*unl• d•$lgn¥¢od and the Ilkoty ￿m￿rt9 ol that xpondltur•. NIA NIA RAF Lossiemouth Officers, Mess Year Endln6 31 May 2025 PKE41Df52 Section D Note5 to the accouiits (conti Not• 22 Other dl8¢losur85 lor d•btors. cr•dito￿ and oth•r ba$1¢ flnanclal Instrum•nts Thf6 year Last year 22.1 Pleaso provlde Into￿A￿0n about th• ￿gnIficance of linancial Instrum8nts leg. debtors. crèdhovs. Inv8stm8nts &tcl to thg charlty'$ flnanclal p05ttfjon or rfomianc8. lor examWÈ. th• terms and condrtion¥ of 108ns or the use of h¢dglng to manage financlal rl*k. NIA WA 212 11 th• ehtthty hao provldad tsg•ts as fgfm Of 88curllyb tho carrylng Jmount of th• lfjnancbal a•8•t8 pl8dg0d a¥ and the t8rn18 and conltlon¥ r•l•tsd to Its pledg• Should ￿ glv•n h•rn. NIA WA RAF L¢S￿emoUth oirieers. Mess Year Ending 31 Mèy2025 Piy42of52 Section D Notes to the accounts Icontl Not• 23 Contlngent Ilabilltl•s and contlngent assots 23.1 cOn￿nge￿I Ilablllfl¢s Where the charity has ¢¢rtllnge￿t Ilabililit5•8* pl•as• complets th• followlng Se￿[0￿ unb88 the p0551blllty ot thelf exl$t•n¢* Is remote. This year De$¢rlptlon of Item In¢ludlng tt$ kgal nature. Ptease descfll)o •rty securSty provlded In conneGtltsrt lo t Estlmats of financlal •ffoct L*¥t Y•ar Descrlptltsn of Il•m Includlng Its hgal n•tur•.' Pl•4•• d••¢rSb• Any 8•curRy pro￿1•d In ¢onn•ctlon to lh• EBtlmat• ol Ilnanelal •ff•ct 23.2 Cortting•nl ass•ts Wh•r• th• ¢h•r6ty has contlno•nt M$•ts. pl••B• cornplgt• th• followlng s•ctlon wh•n th•ir •¥l•t•nc• l• probabl• D•¥¢rfptlon of Itern Estlffl*t• olfin•n¢l•l •tt•ct WA 23.4 Other dSsclosure8 for ¢ontlng*n¢ assèts andlor IlabllltS•s Please provlde tho followlng Infonnatlon wh•r• practkable.. ThIB y•ar Last year Explaln any un¢•rtolntl•s rdatlng to the amount or tlming of sett￿ment.. 8nd th* poulbllty of any relmbursement NIA NIA Where it 1$ not prac￿eal to rnake ormorn olthe8• dI$¢losur￿l plèa50 Stato thls fact NIA NIA RAF Lossiemouih Offiters, Mess Year ending 31 May 2025 p4*43o151 Section D Notes to the accounts Icontl Note 24 Cash at bank and In hand Thls Last ar Short tem cash Investments lkns than 3 months maturity date) Short lem) deposits Cash at bank 89,327 10,000 25 79,344 10,000 25 Cash Floats Olher 99,352 89.369 RAF l055ietr￿Uth Officers, Mess Year Ending 31 May 2025 P•y44oI52 Section D Notes to the account5 Ntste 25 Falr value of 4880ts and Itabllht• Thi• 28.1 P*WJ pth4dè d•￿￿01th9 •xwuv• eV￿lt v15k (thE rf*k olth¢uthng 4 Ir•¥ tO•41Bbtor trg 1% o¥Jedl, Ilqulth lth• rtskofnoIF•￿y • lo rnydt ihort t•rrn demwdsl and mwk•t rtskllh• ol Inv￿￿1￿￿1￿￿1I ¢hJ•to¢h•nw In th• mirk•tl •rS5SnpfroM f4Mrrtlol h)btrnmont•towhkh lh¢ l¥ at Iht •hdofth• pwlod •nd •xphh lh• WA 25.2 Pl•u• g5y•d￿lIs oltr* amLwni deb￿1• I v41u• ¢1 ba•1¢ In•trum•n¢J Id•btOr*, ¢t•th￿￿. INw•im•nts IM• 11, FRS 102 seRPllmu*urnd •t f41rv41u•thioughlh• loFAth•t Ix ￿ts￿l*bb•t0 ¢hafiw WA WA RAF LcssSernouth orr￿er1, Mess YEar Endin¢31 May2015 P•1$￿51 Scction D Notes to the accounts Icontl Nots 26 Events after the end of th• reporting period Pkase ¢omplete this nole events (notxequlrfng adjustsnent to the a¢¢ountsJ have occurred after the end of the reporting period butbelore the •¢¢ounts are authorlsed whkh rnlate to condltlons that •rose after the end of the reportlng perfod. Thls Last ar The natur• of th• •vent NIA NIA Provld• an •$tlmat• of tho flnanclal •ff•¢t of th• •vont or a $tat•m•nt that such •n ￿tIM•￿ eannot ￿ mad• NIA RAF Lossiemouth Officers, Mess Year Ending 31 May 2025 Pi4e450152 illiiiiiiiii 111111111111 111111111111 IIIIIIIIIII￿ 111111111111 illiiiiiiiiii illiiiiiiiiii 111111111111 111111111111 111111111 illiiiiiiiiii 111111111111 Sectiort D Notes to the accounts Icontl Note 27 Charrty fun(ts (cont} 27.3 Transfer5 btlween funds R•as¢*n fortransfer and whoro gndovmient Is COn￿rted ta Incomo, worfor it¥ Ggnvètsion Amount 8elfftn Unrostr￿ted and r8stricl8d funds None B8lw8en and0￿Dent and restricted funds Nono Botsveen ￿nd￿ertt a unroStri¢tèd fLtnds 27.4 0•81 natod fund• Plannod u¥• • of th• d•81 na Amount NIA RAF LO￿er￿o￿th Office￿. Mess Year Endln8 31 May 2025 Pay4gof51 Section D Note5 to the a¢counts Not? 2a Twansa¢V¢)ns wlth trustoes and r•lat0d part￿$ Mlhe ¢h•rltyh4s *nytrAnsa¢llons wlth rnl•te(Ipwth Iplfvvthart the guld•Jpc•not•*) dAi*h of 2&1 Trust•• r•mun•rakn and berbDfi Non* of t￿ h•v• bq•n Pa￿ r¢mungrntlon orw•uh•d wy •ty•rben•th froTh •mployrn•ntwlth th•lrch41ty ora •nUtyITry•yrF*ts&l TRUE r•Jmmwatlon ufoiherbMefitsp•idlo • ¢m¥t•¥bythe Ch￿ty0￿*￿Vin1tstr4Woft tsreotswnyconiwd•atwlth IL LAsty• Lty41 aDthffjl•g ord•r. gov•rnlng documWI TOY TOT• NArn• ￿lI￿•t4* ftqdund•nGy •fftr•V Group ¢4pt41n 8 BT•wln b•n•Nts wornp•ld. NIA Whtr• •n •x grntl•p•rnth•s ￿•1 m•d• ts • tn￿14 pmvld• •# •xpl•n•tton ollh•Nlurn olth•p•prJWI¢ IUA 28.2 Tw*t•••' •xp•n••• Mtb• ¢h•rltyhM forl4th7111no Irwiu¢tlon• *h•u14t*•yovlrf•dln Ihls not•. ff w• 40 irnmicl1¢￿* to Y•prt pl•M• •rt•rYty•"kn th• boYb•knv. Nthw•*•tr•n&4cttoni lornpwl, MW••• •fi￿r TRUE Th￿Y•* L44t y•ar TrAv•l SubÈlAt•nc4 J£cl>Mmodallo Oth•t{pl•4•• •pKIfyI'. TQTAL Pl•u• p￿￿￿et￿ nurnb*r ￿ tfu%l*e4 relrnbur••d for •xp•r%••i Qv who had •xp•nus byth• ¢h¥lty YtarEnding31 May202S Section D Noles to the accounts 28.3 TT3nsa¢ti¢nlsl with related Pa￿¢5 5* giwd•talls of•nylrnnsKtrOn vnd•rtkn by[oron bth•lff ofj Ihetharftyin whidj •I￿41¢￿￿￿ty1jaI • nJJtWT*lhJi•r•s¢ Th•r• h4v• b••n Do r•l•knd ptytrAIISaClSoM ￿th• v•portkno pwldd rrn* or F4lMI TRUE wrfti•n oll during porfn4 olthè IFu•ts• or r•lat•d p*ty D•s¢riptioD olth• ThIBY Yo¢al to c￿lIty Totsi p¢rftyd NIA NIA NIA NIA In r•lallon ¢0 th• tr•n$4cLlon8 •bov•, pl•**•pmvld• fh• t•rn •*Klcondltlons. I￿￿(141￿* •nyS•CLrrity•ndthq p•lw• •f•ny p•ynMnl1¢ort•Wwati¢7nJ lob•prnvld•dln IWA WA K4F CNYi¢ers' Mes YearEThdln831 kliy202S PW5)￿51 Section D Notes to the accounts Icontl Note 29 Additional Dis¢losuroS Th• followlng are signlflcant matters which are not covered in othèr notes and need to be Included to provSde a proper und•rstanding of the accounts. If thère is insufficlènt room here. pl¢ase add sèparate sheet. Thls Y•ar Last Yèar RAF Iossiemouth Ollicer5' Mess Year Ending 31 May 2025 P￿ 52 of52 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the Managing**
**Trustee of:**
**On accounts for the year**
**ended**
**Set out on pages**|RAF Lossiemouth Officers’ Mess|RAF Lossiemouth Officers’ Mess|RAF Lossiemouth Officers’ Mess| |---|---|---|---| ||||| ||31stMay 2025|**Charity no**
**(if any)**|1208171| ||||| ||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 Direction 11 - Identify items from the analytical review of the accounts that any items that the need to be followed up for further explanation or evidence. examiner wishes to disclose** . The Examiner reviewed the charity’s records in respect of its tangible fixed assets; however, the charity’s property book did not adequately support the balance sheet figure. 2 **Oct 2018** **IER**