2023-12-31-accounts

Trustees' Annual Report for the period

Period start date Day Month Year 01 01 2023

To

Period end date

Day Month Year 31 12 2023

Section A Reference and administration details

Branch name

RAFA Cheltenham Branch

(referred to hereinafter as either the “Branch” or the “Charity”)

Other names / number Branch is known by

Registered charity number (if any) 231667

Branch's principal address	1 Royal Crescent
	Cheltenham
	Postcode	GL50 3DA

Names of the Branch charity trustees who manage the charity (generally known as the Branch Committee)

1 2 3	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Mike Bryant	Chair
	Angela Hawley	Vice-Chair
	Stephen Poulton	Treasurer

4 5 6 7 8 9 10	Richard Osler	Secretary, Leader Aviation History Group
	Sir Dusty Miller	Branch President
	Keith Baalham	Conference Delegate
	John Welham	Building Custodian
	Moyne Blake	Welfare Officer
	Nick Price	Commemoration Project Lead
	Emlyn Phennah	Wings Appeal Organiser, Assistant Welfare Officer	Assistant Welfare Officer wef August 2023

Names of any other trustees for the Branch (for example, any custodian trustees in relation to branch property)

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Type of adviser	Name	Address
RAFALO	Sgt Andy Molloy	Via MoD
Property manager	David Turner	Young and Gilling First Floor Suite, 1 Royal Crescent, Cheltenham, GL50 3DA
		RAFA HQ, Leicester
RAFA Branch Relationship and Engagement Officer	Richard Bennett

Section B Structure, governance and management

Description of the branch’s trusts

Royal Charter, Rules, Byelaws, Area and Branch Regulations of the Type of governing document Royal Air Forces Association. (e.g. trust deed, constitution)

Type of governing document

Unincorporated Association. How the Branch charity is constituted

(e.g. trust, association, company)

Trustee selection methods

Elected by the Branch membership.

(e.g. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• policies and procedures adopted for the induction and training of trustees;

• the branch’s organisational structure and any wider network with which the charity works;

• relationship with any related parties (including branch club);

• trustees’ consideration of major risks and the system and procedures to manage them.

Charity’s organisational structure

The charity is a branch of the Royal Air Forces Association which is a Royal Charter body and registered as a charity in England and Wales under number 226686 and in Scotland under SC037673 (“the Association”). The Association has many branches all of which share the same charitable object as the Association and are subject to the same constitution.

Related party relationships

The Branch premises are used under a licence from the Branch by the Cheltenham Guardians from Saturday evenings until early Sunday mornings. The Guardians provide security and safeguarding services to vulnerable young people in the Cheltenham evening and night time economy. The Branch’s partnership with the Guardians is in furtherance of an approach to extend its reach further into the community, build networks, develop its influence, work closely with other charities, engage with partner organisations, raise its profile and earn community goodwill. In this, it has been very successful.

The Branch Welfare Officer is also the Welfare Officer of the Cheltenham Branch of the Royal British Legion and helps coordinate welfare activities between the 2 charities. This was notably effective in honouring two beneficiaries whose funerals were at the same time in different locations.

Good working relationships have been established with Armed Forces Champions at Gloucestershire County Council and Cheltenham Borough Council. The Branch also has an active relationship with the Cheltenham

Branch of the Aden Veterans’ Association. Regular meetings of the Gloucestershire Armed Forces Covenant Trust are attended.

The Branch maintains excellent working relationships with the three RAF Air Cadet units in the Cheltenham area. The Branch President is the President for one of the units; the Branch Vice-Chair is a Civilian Instructor for the same unit. Cadets provide invaluable support to the Branch during Wings Appeal Week and at parades such as that at the Battle of Britain commemoration.

Risk management

The Branch has a Strategic Plan that was reviewed during the year and was updated in June 2023. The Branch also has a Personal Information Protection Policy and various other policies or protocols to underpin good governance.

Section C Objectives and activities

Summary of the objects of the branch set out in its governing document

To promote, through the comradeship engendered by its members, the welfare by charitable means of all serving and former members of His Majesty’s Air Forces, their spouses and dependents, together with the widows and widowers and dependents of those who died whilst serving or subsequently.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission won public benefit)

Branch members participated in local ceremonies and functions to mark Armed Forces Day, the Battle of Britain commemoration and Remembrance Sunday. The RAFALO, who acts as the Branch standard bearer, together with members of the Committee continued to support local military and RAF-associated functions throughout the year. These included the funerals of a number of RAF veterans. Thursday Wings coffee mornings continued throughout the year and this weekly event continues to provide an important meeting venue for a small group of ageing veterans. The Branch Aviation History Group meets on alternate Thursdays in the Branch lounge. Of particular note, the Branch donated £5000 to the Association’s Cost of Living Appeal. The Branch also donated over £1000 to the Association’s Wings Appeal. The Branch Welfare Officer provided support for members and beneficiaries in the local area needing advice on benefit entitlements, disabled badges and claiming medals. An Assistant Welfare Officer was appointed in August 2023 after completion of official training and certification. A series of “Sandwich Lunches” were held throughout the year and which, together with the Wings Café and Aviation History Group meetings were aimed at least partially at combatting loneliness and social isolation amongst Branch members and beneficiaries. During the winter months, the lounge was and will continue to be kept open to provide a “warm space”. A great deal of investigation, research and planning has been undertaken to organise a major ceremony in 2024 to honour the mixed Canadian and British crew of a Halifax bomber that crashed near Cheltenham during World War 2.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about: • policy on grant making; • policy programme related investment; • contribution made by volunteers.

The Branch Committee has continued to provide financial support to local RAF Air Cadet Squadrons in the form of grants for specific projects and activities.

Section D Achievements and erformance p

The main activity undertaken by the Branch this year has been to build Summary of the main on the progress made in 2022 to recover from the Covid-19 pandemic achievements of the branch and its consequences. To this end, the Committee solidified its view during the year that it was well-placed to provide friendship and comradeship to Branch members and beneficiaries, and to alleviate their loneliness and social isolation. Many of the items set out in the “Summary of the main activities” section above were in explicit support to this focus. Further maintenance and refurbishment on the premises was carried out throughout the year. In particular, a major upgrade to the electrical supply and distribution system for the Branch’s property was undertaken. This has still to be completed and is expected to cost around £25K – prudent budgeting allowed the Branch to approve this expenditure without compromising its core mission. During the year, efforts were made to ensure the safety and well-being of members by providing guidance on topics of particular relevance. This included presentations on Help for Heroes and Cyber Safety, and e-Newsletter articles on Crime Prevention, Carers’ Rights Day and the Admiral Nurse Service of the Royal British Legion. The Branch Committee discussed resolutions for the Association Area and National Conferences and provided voting guidance to the Branch Conference Delegate. He attended both Conferences and reported back to the Committee. The Branch Committee has continued to engage with its members by a variety of measures including frequent e-Newsletters, posts on the Branch web site, the Thursday morning Wings Café and phone calls. In the absence of an Association on-line forum for members of this and other Branches to exchange views and information, a Branch Facebook page was created in 2022 and, to facilitate use of this and other digital media, a broadband wifi service was set up in the Branch premises. This was followed by the creation of a Facebook page for the Aviation History Group to keep its members well-informed and involved. A room has been redecorated and equipped with comfortable modern furniture so that it can be used by any member or group of members as a “respite” room. This means somewhere to meet and chat with friends in a comfortable, private place; discuss personal welfare issues with the Branch Welfare Officer or simply get away from the outside. An increasing number of outside organisations and groups are using the premises for functions such as family events, Annual General Meetings and society meetings. In addition to raising the profile of the Branch and Association, this raises revenues.

Section E Financial review

With approved planned expenditure the Branch had approximately Brief statement of the branch’s £102,000 in its general account at the end of 2023 against an estimated policy on reserves required reserve of £97k for the year 2023. Income and expenditure figures for the years 2022 and 2023 were very similar; expenditure in 2023 included large bills for property repairs and upgrades, and large donations were made to RAFA HQ. Bills for property upgrades in 2024 are likely to be a little higher than in 2023 but, on the other hand, donations to RAFA HQ are expected to be smaller. Against that background, the 2023 reserve of £97k is retained for 2024. Details of any funds materially No funds are in deficit in deficit

Further financial review details (Optional information)

The Branch premises contain commercial and residential units that are You may choose to include leased out and when fully occupied generate a gross income of about additional information, where £41.5k per annum. Our adjacent Car Park generates an additional £10k. relevant about: Other, comparatively minor, income was from donations, functions and • the branch’s principal Association rebates. sources of funds (including any fundraising); The net income after management fees, maintenance, cleaning, • how expenditure has insurance, utilities and Council Tax are deducted falls to about £17k per supported the key objectives of annum. the branch; • investment policy and In December 23 the Branch Account held £102,408.34 and the Welfare Fund held £753.83. objectives including any ethical investment policy adopted. The cost of the maintenance and refurbishment work for 2023 to date has been £9886.49 and further expenditure of £14,717.18 to major changes to the Mains electric supply.

Expenditure on the Branch area of the building will be directed towards essential maintenance with studies currently underway to complete the electric supply (£3,058), upgrade the kitchen and, subject to an adequate funding profile, the improvement of disabled facilities. The Branch Committee has approved expenditure only after careful cost-benefit analysis in the interests of the health, safety, convenience and enjoyment of all Branch members. Care has also been taken to preserve the value and utility of the property.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the branch’s trustees

Signature(s) Full name(s) Michael K Bryant Position (eg Secretary, Branch Chairman Chair, etc)

Date 14 March 2024

Royal Air Forces Association Cheltenham Branch 1 Royal Crescent Cheltenham GL50 3DA 01242 524384 rafa.org.uk/cheltenham [e-mail]

5 February 2024

ACCOUNTS OF THE CHELTENHAM BRANCH R.A.F. ASSOCIATION FOR THE YEAR ENDING 31 DECEMBER 2023.

Mr Poulton, Branch Treasurer, has provided the following report.

Our General Account balance on 31 December 2023 stood at £102,793.54. We started the year with £ 97,004.88, therefore an overall increase in the current account of £5,789 from 2022, which was predominantly due to property rental income but reduced by a major electrics upgrade.

Our main income is from rents; we have two flats, two commercial units, representing £51,496 of which £10,296 comes from several Car Park spaces. We use Young and Gilling, Property & Estate Agents as our agents and they arrange all lettings, investigations and repairs to the property. 2022 debts were recovered and all 2023 rents are up to date.

Our other regular annual income is from our rebate from Membership fees from HQ RAFA for 2022 which totalled £400.

Our regular expenditure is for Management costs, Utilities, Cleaners, Security Alarms, Building Insurance, Auditor fees and general repairs and maintenance. Our major expenditure in 2023 has been for routine maintenance and refurbishment totalling £8788, Management Costs £8,700, Insurance £4990, Utilities £7016 and donations to Wings Appeal of £1086. An added £14,717 was spent to upgrade the mains electric supply. Broadband cost £790.

The Welfare account ended the year with £753.83 after starting the year with £7,046; the decrease due in main from a donation of £5000 made to RAFA Rothbury House and supporting our Combat Social Isolation initiative of monthly Sandwich Lunches, costing £513 and refurnishing the Rissington Suite, costing £1327. Other expenses included BT Telephony costs of £220.

Maintenance for 2024 will see completion of the electrics upgrade, with estimates received or requested for improvements in the Kitchen and to provide disabled access in the Toilets.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH (REGISTERED CHARITY NUMBER: 231667)

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the charity trustees on my examination of the accounts of The Royal Air Forces Association – Cheltenham Branch for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do 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.

Robert Harris FCA Kingscott Dix (Cheltenham) Limited Chartered Accountants Malvern View Business Park Stella Way Bishops Cleeve Cheltenham Gloucestershire GL52 7DQ

31 January 2024

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

Notes INCOME FROM Donations and legacies Donations 2 Charitable activities Welfare Branch property 3 Total EXPENDITURE ON Raising funds Raising donations and legacies Charitable activities Welfare Branch property Branch activities Total 4 NET INCOME / (EXPENDITURE) Transfers between funds Reconciliation of funds Total funds brought forward Total funds carried forward	2023 Unrestricted Fund £ 3,360 - 50,496 53,856 - - 46,315 4,479 50,794 3,062 635 180,525 184,222	2023 Restricted Fund £ - 698 - 698 - 6,355 - - 6,355 (5,657) (635) 7,046 754	2023 Total Funds £ 3,360 698 50,496 54,554 - 6,355 46,315 4,478 57,149 (2,595) - 187,571 184,976	2022 Total Funds £ 2,694 - 52,621
				55,315
				29 - 30,035 23,291
				53,355
				1,960 - 185,611
				187,571

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

BALANCE SHEET

As at 31 December 2023

Notes Fixed assets Tangible assets 7 Current assets Stocks Debtors 8 Cash at bank Creditors Amounts falling due within 1 year 9 Net current assets Total assets less current liabilities NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 10	2023 Unrestricted Fund £ 81,210 350 1,448 102,794 (1,580) 184,222 184,222 184,222	2023 Restricted Fund £ - - - 754 - 754 754 754	2023 Total Funds £ 81,210 350 1,448 103,548 (1,580) 184,976 184,976 184,976 184,222 754 184,976	2022 Total Funds £ 82,375 350 2,062 104,051 (1,267)
				105,196 187,571
				187,571
				180,525 7,046
				187,571

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Mr M K Bryant Branch Chairman - Trustee

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK’, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The functional and presentational currency of the charity is British Sterling (£). The charity is a public benefit entity.

Reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102:

• the requirements of Section 7 Statement of Cash Flows.

Judgements and estimation uncertainty

No significant judgements nor estimations have been used in preparing the financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery 25% reducing balance Fixtures and fittings 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS

Wings appeal Donations Subscriptions 3. BRANCH PROPERTY Rents received	2023 £ 1,293 2,066 - 3,360 2023 £ 50,496 50,496	2022 £ 1,308 344 1,042 2,694 2022 £ 52,621 52,621

4. EXPENDITURE

Charitable activities Welfare Branch property Branch activities Total 2023 Total 2022	Direct Costs £ 6,355 46,315 - 52,670 30,035	Staff Costs £ - - - - -	Support Costs £ - - 4,478 4,478 23,291	2023 Total £ 6,355 46,315 4,478 57,149	2022 Total £ - 30,035 23,291 53,355

Direct costs are the costs incurred by the charity to achieve its objectives. Support costs are the costs incurred in the general running of the organisation.

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits during the current or previous year.

Trustees were reimbursed expenses of £1,086 during the year.

6. TAXATION

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

7. TANGIBLE FIXED ASSETS

COST At 1 January Additions 31 December DEPRECIATION At 1 January Charge for year At 31 December NET BOOK VALUE At 1 January At 31 December	Freehold property £ 73,731 - 73,731 - - - 73,731 73,731	Plant & machinery £ 4,008 - 4,008 4,008 - 4,008 - -	Fixtures & Fittings £ 34,198 1,328 35,526 25,554 2,493 28,047 8,644 7,479	Computer equipment £ 800 - 800 800 - 800 - -	Total £ 112,737 1,328
					114,065
					30,362 2,493
					32,855
					82,375
					81,210

Freehold property is mixed-use, in part used by the charity, and in part let to generate an income. It is shown within tangible fixed assets, as the fair value of the investment property component cannot be measured reliably. Consequently, the whole of freehold property is recognised at cost.

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors	2023 £ - 1,448 1,448 2023 £ 1,580 1,580	2022 £ 1,000 1,062
		2,062
		2022 £ 1,267
		1,267

10. MOVEMENT IN FUNDS

UNRESTRICTED General fund RESTRICTED Welfare fund TOTAL FUNDS	At 31.12.2022 £ 180,525 7,046 187,571	Incoming resources £ 53,856 698 54,554	Resources expended £ (50,794) (6,355) (57,149)	Transfers £ 635 (635) -	At 31.12.2023 £ 184,222 754
					184,976

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

UNRESTRICTED General fund RESTRICTED Welfare fund TOTAL FUNDS	At 31.12.2021 £ 167,070 18,541 185,611	Incoming resources £ 55,315 - 55,315	Resources expended £ (41,860) (11,495) (53,355)	Transfers £ - - -	At 31.12.2022 £ 180,525 7,046 187,571

11. RELATED PARTY DISCLOSURES

The Branch forwards donations received under the Wings Appeal to The Royal Air Force Association, and in turn receives a rebate for local welfare use. During the year donations were sent of £6,216 and rebates were received of £1,293.

12. RESTRICTED FUNDS

The welfare fund is held in a separate bank account and is held to provide monetary support to the RAF Family and for the provision of advice and welfare services.

THE ROYAL AIR FORCES ASSOCIATION – CHELTENHAM BRANCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS Donations and legacies Wings appeal Donations Subscriptions Charitable activities Rents on surplus property Social activities Total incoming resources EXPENDITURE Raising donations and legacies Sundries Charitable activities Rates and water Insurance Light and heat Rental expenses Repairs Property repairs Deprecation Postage and stationery Subscriptions Annual conference Secretarial / Trustee expenses Remembrance / B of B day Telephone Grants to institutions Accountancy and legal fees Sundries Welfare Officer expenses Welfare activities Grants to institutions Total resources expended NET INCOME / (EXPENDITURE)	2023 £ 1,293 2,066 - 3,360 50,496 698 54,554 - 2,151 4,604 3,993 8,700 468 23,906 2,493 - - 278 322 120 1,010 1,086 1,240 423 185 1,170 5,000 57,149 (2,595)	2022 £ 1,308 344 1,042
		2,694 52,621 -
		55,315
		29 242 3,940 6,478 8,715 359 8,993 2,183 132 17 338 33 80 5,895 14,162 960 - 95 704 -
		53,355
		1,960