2024-01-31-accounts

Service Non Public Fund5 Flnal AecouDts, Managing Trustee's Report, Internal Audlt Board Report and Independent Examiner's Report (SORP 2￿5 ¢ornpliant) Internal Audit Board Scheme Army Form Nl514 (Rev I Im9? Unit CHAPSIAI Address Znn¢ 2Z. Second Noor, Blenheim Building, marIt￿)￿￿h Lines, Andovei SPI18HT In respect of the RAChD ASS￿lation Chariiy CornmissionlRegulaior ￿gIStered number 259297 For ihe period from 0110212023 3110112024 . Managing TTh￿tee(s) during the period: From IFeb23 31 Jlln 24 Name Revd Mlchael Parker From Name From to Name Account Holder{s) during the per1￿1. Fro IFeb23 14 Jun 23 Name Revd Dr S Paul Swinn From 15 Jun 23 8Au Name Revd Matthew Coles From 9Au 21 Jan 24 Revd Dr S Paul Swlnn From 22 Jan 24 31 Jan 24 Name Revd Dr Matthew Coles The Internal Audit Board consists or: President Revd Kevin Jones Member Member Member Assembled at Andover 26 Mar 24 B Order of CG

Notes to the Accounts (P8r8s 2 to 12 are lo be completed by all funds which have a gross income of £IIMIK or over and those funds already r¢gistered with the Charity Regula¢or. all othtr funds are to complete Paras 6 and 7 and the deelxrations at Para 12): Princi l Ac£ovntin Policies Accountin onv ntion. The financial sta￿Men(S are prepared under the historical cost conveniion as modified by the in¢lu5ion of investments at market value and in accordance with appli¢able accounting 8iandard8. In preparing Ihe financial .51a￿Men[S ihe chariiy follows best practice &8 sei out in the Siaiemeni of Recommended Practice 'Accounling and Reporting by Charities. (SORP) 2(M)5 hit ..Ilwww.charit commission. ov.uk/invesii aiion51so 50 5docs.&s Incomin Resources. Income is recognised in the peri￿ in which the charity Is eniiiled to receipt. and the arnount ¢3n be me&sured wilh reasonable certainly. Granis from o(her agencies including donations and oiher income from aclivilie5 dre in furtherance of the charity's objecis and are part of the general funds of the chartly. A r¢slricted fund is only recognised where this 15 an agreed and expliril condition of the gr<ini or donor. Inian ible Income. Due lo the close collaborative relationship and the manner in which the charity's activities complimeni those of the Arniy, intangible income. reflected in Ilme and use of PTemises is nol quanlifiable or measurable and so is noi recognised in the accounts. Resources Ex Basis of Allocation of Costs. Expenditure is included when in¢urTed or exceptiona]ly where a commilmenl is made which requires an accrual when payment 15 io be made in the subsequent accounting ￿riod. Similarly, where prepayments are made in recognilion of Commitmen15 falling due in a subsequent accountln8 period, the appropriate credit is entered in ihe accounts and reversed the following year. Granis payable are included in the SOFA when apprnved hy the MAnaging Tnjstee. Expenditure i.s recognised in the period in which li is incurred. The majority of costs are directly aitributhble lo specifte activities. Irrecoverable VAT is harged to the activity for which it was incurred. Govcrnanee Co8is. Governance c05t% are ihe costs of professional advice. holding trustee meetings or committee meetings associaied with decision making, any fee for audit or independent examination and any fee incurred in the preparaifton. statU￿ry filing, printing or copying of the annual tEpon and accounls. italisatiotj and De r¢ciation of Tan ible Fix Asset5. All assets having a purchase value of more than £5(K) are capil&ilised. The cost of tangible ftxed assets are wrilten off by equal annual inslalKnenls over their exttcled useful lives u.sing the followin8 methods of depreciation: Furniturc. fixtures and equipment - MotOT vehicles Strdight Line over a ￿rIOd of 2- 10 years. Straighi Line over a perii)d of 2- 10 years. Assels with a life of more than one year but with a purch&se value of below £5(K) are included wiihin Ihe invenlory but the eosi is written off in the Ye￿ li As Ancunrd and is not depreCIa￿d over the useful life of the asset. Where the asset 15 depreciaied over a period of more ihan 10 yeap?. details of the item and ￿riod are EO be provided following the no￿$ on page 14. Fixed Assei Invesimenis. Fixed &ssei investmenis are included at markèl value 81 Ihe balance sheei date. Any gain or los% on revalualion is shown in the SLqtement of Financial Activllies ISOFA).

Stocks. Purchased stock5 are valued ￿ the lower cost or nei realisable value making due allowance for any obsoleie or slow-moving items. Funds A ountin Funds held by the charity are: (i) General Se￿nreStriCted IDesi nated Funds. These are funds ihat can be used in accordance with the chariiable objects ai ihe di%crelion of Ihe Managing Trustee. Designaied funds are unrestricled funds which have been ￿located/earnlarked for a particular purpose by the Managing Trustee and are to be declared in the Managing Tmslees commenis in accordance with Pard 12 to these notes siaiing whai Ihey are intended to be used for and when. (21 Endowment Fund%. Endowment fund% are tho%e investmenLs and other gifis accepied by the unit, the capital sum or property being held in pe4Kiuity ihe income only being available for charitsble use. (3) Restricted Funds. These are funds that can only be used for partieular r¢51TiCted purw)ses Within Ihe objects of the charity. Restrictions arise when spe£ified by the donor or when funds are rdised for particular resiricied purpose8. Further explanaiton of the naiure and purwJ8e of each fund is to ￿ included in the notes to the accounts. Heriia e As.qets. In the course of ihe unit's history, Ihe charity may have acquired gifis, memorabilia. regali&[ silvenvare, aniiques and other historical artefacts in the course of distinguished military service in service of the Crown. The value of these pieces is in large part derived from their close associaiion with Regimental history which precludes ihe use of conveniional valuaiion techniques being applied. Whilst the objecis of Ihe charity do not specifically include preservalion and conservalion, the pieces represent an e55eniial elemeni of celebraiing the unii's history and foster esprii-de-corps. Consequently, the Managing Trust¢¢ cotlsiders the charity to hold heritage &£%ets both for fLtnciional use and as an elemeni of national history on behalf of Ihe nation. Heritage assets acquired prior to l Apr 06 are iherefore not capitalised on Ihe balance sheet bul a descriplion of ihose assets is disclosed as pan of the notes to thc accounis. Heritage assets acquired after l Apr 06. where the purchase price is known, and which exceed £51K).(X) are included ID the balance 5hecÉ al acquisition value but are not depreciaied. Othcr Cosls. Other ¢ost5 are ihose costs not incurred in the undertaking of charitable activity in funhernnce of the objecis of ihe charity, i.e. Ihe provision of faciliti¢s, ￿creatIOnal programmes ot - activities in furtherance of military efficiency. They are a150 C05t5 incurred in the making of grants and donations, in the cosis of generating funds, i.e. the costs incurred in trading or fundraising undertaken by the charity. or in governance costs.

Grants Made. (if total grants are over 5% of the charity's tota] ex￿ndIt￿re}. The charity made the tollowing grJntsldonation5: Granls lo instilutions Name of institutions Purpose Total number of rants iven Total amount of aid .Tothl rants to instittjtions Grants to indlviduals Total number of ranis iven Total amounl of ranis See nominal lists attached £1￿53.95 £ IIKJ5.3.95 Relaied Part Transactions & Remunerdtion nse Whilst the charity h&s a close working relationship with the Anny, there are no [ran￿¢tionS with the Amiy which require di%closure under SORP 2(K)5. The only transactions made by the charity in favour of the unit are wholly aitribuiable lo the Lhtiritable aciiviiies of furthering military efficiency. The Managing Trusiee is an officer or cquivalent and fuifils the role as irustee in accordance with the applicable laws and regulations. No expen4es have been paid to the tn15tee. In Ihe event that ex￿nseS have been paid lo the trnslee these are disclosed under the Managing Trustee's comments. Anal sis of Ca Aial Pro Fixiures. fiiiings & equipmeni Motor vehicles Tolol Balance blf PurLh&ses Sales & WIOS reciation Balance clf O.(K) O.IK) O.(K)

Toi V lue of Investmenis b Ca(e V4ilue £ 482284.10 in value market value atbe innin ear Add additions io invesimenl4 al cost investTnent Less dis sals dl L in value linvesiments sold Addlldeducll net gainllloss) on revaluaiion {gainnoss ai end of accountin riodlaudit) in value market value urchased 55022.19 al end of ear 5373(K¥.29 Breakdown of Market Values ai Year End GPFI Unre8iriCted Vmlue £ Restricted Endowmenl Total value Value £ O.(K) Income durin Value £ Value £ Value £ Inveslment proFrties Inve51ments li5led on a recognised stock exchan Investments held unit trusts or other collective invesimenl schemes ]nvestments in subsidiary or connecied undertakin s and com Securiiies not ItS￿d on a recognised Stock Exchan Cash held as part of the investment rtfolio O(her investments o.iJ) 258380.99 278925.20 537306.19 Total 258380.99 278921.20 5373ffi.19 Ltst of Debtors Debtor Date of Debt Amouni None ToiaI ¥ There are no amounls falling due after moTe than one year (delete as appropriate). O.(K) Lis of Creditors Creditor Date of Credit Amount None Total * There are no amounts falling due afier rnore than one year (delete as appropllate). o.Ix)

Paid Ern This L&si ear£ Gross wa es aid er's National Insurance Pension Contribuiions aid Total slaff costs Give the number of employees who were engaged Rn each of the followin activities.. ear Last ear Costs of eneratin funds Charitable activities Other Total No individual employee received a salary of over £6(XKM).IK) ovemance osts ear£ L&8t ear£ Audit or inde ndcnt cxaminalion fee 10. wment Funds Give details of the movemenis of the individual funds summarised in the restricted and endowment column of the Statemenls of Financial Activities (SOFA). Fund Name Pund 15ai ly (hl8oin8 Resources foT Trn*fets G4in4 and Los¥5 FuThJ Bal OF Resources for Benevolent Fund 134159.17 11055.77 o.(x) 145214.94 Ida Blacketi Charitable fund 124545.73 O.IM) 124545.73 Royal Army Temperance AsS￿latIon 9364.53 O.IK) 2(M).(X) 9164.53

A brief explanation as lo the nature and purpose of the charity's Restricted Funds is to be provided. Name of Restricted Fund Bcnevoleni Fund Ida Blackett Charitable fund se of fund Provision of welfare to both servin and retiffd members of ihe RAChD Originally sel up lo fund ihe equipping of Anglican Garrison ehurches in Aldershoi and exiended io include Anglican Garrison churches in Gennan Originally established lo advice 'the leM￿lanCe among 501diers 'of the lower orders,. Royal Army Ternrtrance Association Herita e A5 Herithge assets thai are owned by the charity bul purchasedlacquired prior to l Apr 06 are not included in '. , the charity's capital property value {see note l.j). A Iisvdescripiion of these asseES is below.. Furniture, ictures, an. silverware, Tnisc¢llaneou5 items. as ro 12. Declarations All of the chariiy's commit￿￿ntS are provided for in the accounts. No guarantees have be¢n given io third parties. The charity has nol received any loans that are ouistanding at the year-end and secured on &%seis. The charity h&$ noi granted any loans to instilulions or companies connected with the charity. The charity did not make any ex-gratia payments during the year. Sufficient resources are held in an appropriaie fonn to enable each fund to ￿ applied in accordance with the sirictions imposed. The financial activities. assets and liabilities of all the charity's branches or seciions have E*en included. The Irusiees have noi changed Ihe year end dale or the length of the charity's financial year. The chariiy has no designated funds lif there are de5ignaled funds the reason for designation and when each de8ignaied fund i.s intended to be used by is lo be staled in the Managing Tn￿￿e rewrtl. All the chariiy's operations are continuing operations and there were no opeTaiions discontinued or acquired during ihe year.

No funds {unreslricied, designated, restricted or endowrnenl) are in deficit at the balance sheet dale. The ehariiy has no intangible assets. There were no inter-fund loan5 outstanding ai the balance sheei date. None of the charity's function￿ fixed assels have been re-valued during the year and the charity does not have a policy of revaluation of these &ss¢ts. The charity has no subsidiary companie5. The charity has no Materi￿ fixed assets which have noi been capiialised and included in the balance sheel. No internal transfers have occurred oui of reslricledlendowment funds. In the evenl that a Iransler has iaken place. full dethils of the reason for the transfer are disclosed in the Managing Tnjstee's commenis. All inve5tTnents held are invesimenl assets in the UK unless otherwise stated. Note: Where any of the declarations nol correct they arc lo be Crossed oul and details provided in the Aanaging Trustees comments. Additional comments.. Signature Revd Dr Matthew Coles Name Date: U.oJ.LX uni Holder

Man¥dging Trystee's Annual Report and Comments: Unit CHAPSIA) Addre$8 Zone 2L 3e¢ond FIoDr. Blenheim Building. Marlborough Lines, Andover SPI 18HT Charlty name and ChaTity Commissionfftegulator registered number. RAChD Associaiion; 259297 Descripiion of the charity S trusls This should include: Delai15. including date if known of the charity's governing documenl le.g. trus1 deed, will, onslitution etc): and A brief explanation of the charily'5 obj￿ts. Where applicable. you may choose lo give details of any spxcific inveslmcnl ￿werS of the charity. Governing Document (e.g. Trusl Deed. Consiilution Rule5 a5 am¢nded on the 14 Ociober 2011 Objects of the Charity The promotion of efficiency of the Arnied Force5 of the Crown by the provision and support of facilities and activiiies for the efficiency and well- bein of service rsonnel. Explain bricfly how trustees are ¢l¢cted or appoAnt¢d and details of any inductson and trusiee training attended. Trusiee sclcciion method TtUslce5 are 5electcd Js Ftr instniLiiolls contsined in th¢ A55ixiation Rules dated the 14th OCto￿r 2011 at para 6. Trusiee induciion and aining Details of trnsiee selection are h¢ld in the governing document. ID November 2013 the fund w&% tdken over a service fund and from this datr full SPS requirements for the induction of new tnjstees will be met. 10

Explain about wh4)t the charily 18 irying io do and how it is going aboui ii. You ￿ only requinl io provjde a brief summary of the main aclivilies and ￿hIeveMenLs of the charily during the year in relation lo its objects. Summary of main activities in reldlion io the Chariiy s objects The fund exists 10 promoie ihe efficiency of the RACHD and. in particular. by mainiaining contact belween past and present members of the Depdrtment whilsi f05tering esprit-de-corps and cotnradeship. In addition. the fund provides relief on either a general or individual basis lo Chaplains, fom)er Chaplains and theffir de￿ndants who are in conditions of need. hardship or distres5. Summary of main achievements of the Charity during the year The ￿gIonal aclivilies of the Associaiion. in Scoiland. Northern Irell￿d and the south of England look place. along with a residential evenl al the Amied Forces Chaplaincy Cenire ai the Defence Academy in Shrivenham, at which the Association'5 ASGM was held. The AGM approved sotne rninor changes io ihe rules of the Association so as to admit serving regular chaplains among the INslees. Grants have been made by ihe Associaiion in respeci of panicular need8 of retired as well as serving chaplains. In addition, fund5 have also been rnade available lo support and develop the chaplains in the regular and ￿Serve service. Provide a brief review of the financial tK)sitson of th¢ charity. This should include the principal types of income. Financial Review Principal income is derived from investments held and subscriptions from fornier Arnly Chaplains and One Day's Pay Scheme contributions from serving chaplains. The Managing Tru81ee should glve in their report a d¢￿riptIon of the following wilicies: For the seleciion of investments for the charity. For deiem]ining the level of income re5erve5 held, s￿Ing and explaining the level of reserves held. Where grants are made by the chariiy. the selection of individuals and inslitutions who are to receive granis oui of the &ssets of the charity. Financial reserves li No financial reserves wlicy is held within the governing documenl. Investment5 selection Ilicy and rformance of those investments. Investments are held wilh CCLA and Embark (fornierly Sterling) and are deemed medium risk. The war in Ukraine. Israel and the Middle-East have all had an adverse effect on investment perfom)wice in many .qeciors. However. despite that, the CCLA inve.%imenis have shown a 12.3¢h increase Since the start of the year and the Embark (now Scoiiish Wtdows) h&5 shown a 8.6% increase tn value. Provide the name of all trn$￿e$11he Managing Truslee{s) during the ttport year.

Mandging Trusiee's niimelirusl¢es' names Rev Michael Parker QHC. Revd David Barrett. Rev Dr David Hart, Lt Col (Reid) Tim Purdon, Rev Stephen Blakey, Rev Jeremy Hellier, Rev James Franci.5. Canon William Grani Ashton, Revd Simon Rowlands. Mrs Domini Barreti became a new Trustee. Serious Incldents None Public Benefii Statemetjt Thi.q fund provides public benefit by a5SiSting service personnel to be more effective in ihe perforniance of Iheir roles wiihin the Amied Forces of (he Crown. It does ihis by providing and 5UPP)rting facilities and social aclivilies. The fund promotes the efficiency of the Arn)ed Forces of the Crown by enhancing Ihe Bri(ish Anny's capability to undertake the roles detnanded of it including the defence of ihe Uniied Kingdom and ils inlerests. 11 confimi thai I have paid due regard to the Charity Commission of England and Wales's guidance on public FKnefit when deciding what aciivity the charity should undenake.) 12

Additional comments (include any declaraiions which were not correci (Pg 819)): Signaiu Name Revd Michael Parker Date: Appoiniment lain Getteral 13

Internal Auditor'slAudit Board Report IIWe have examined ihe I￿kS of account and record8 fmm which"Ehe final accounts were prepared and have obtained all the infornlalion and explanaiions ihal were necessary for ihe purpose of mylour iniernal audit. JIWe certify thai end of pencrtl checks have Een conducted in accordance with Service Funds Regulaiions. Subjeci to the observaiion5 given bclow I amlwe are ￿1sfIed ihal proper b(M)ks of accouni have been kept and that Ihe final accounts give a true and fair view of ihe resulis of Iransaclions over ihe period and of the state of the Fund's affairs &5 ai the date of the balance sheei. Subject also to mylour ob5ervation5 1 amlwe are satisfied thai cash and bank balances and stocks on hand have been prO￿rIY checked at presCri￿d intervals and that adequate insurance exist5. IIWe have stamped and signed the original books of aecount and the original records Vwe have checked. All vouchers relating to this accoynt period have been cancelled. I/We have made the following observations whilst carrying out the internal audil: Previous observaiions *havethave noi been actioned (list Ihose observalions outstsnding). Signaiure Name Revd Kevin Jones Date.. Apwjintment siden 14

t¢rnd A#dll BwTd R¢p•fl RACkD A•Jocknthll A¢¢•MNts Yev Emded 31 J￿••ry 2•24 I b•v¢ w￿l0ed tht books of accouni atLd re¢oTd5 fTOm which ihe f1fi￿ atcounis W¢¥¢ puryyoje of My intemol ￿dI1. SLthi¢cl to toy obsthalioD set out below J amsttti5f￿ tFtht prvp¢Tbooks of xco￿1 b•v¢ beth k¢pt ttd i￿1 the a¢coutttS 8ive • in and fair viw of th¢ or ovtt the arthl of th¢ st¢ of lh¢ Fund'5 ffaiTr •s 4t th¢ d￿t of the balan sherf. l 8m ¥ati8fKd rash alld b￿¢$ ¥tsd on h￿d bavc b¢¢n ptgperly I b4v s￿1 th¢ books ofarcoutti and th¢ onguthl rwds I bAve dth. l Emde the followll¥ ob•grvknn whiLrf cHrryw out the iDtenwl audit.. My obser4atKW folknwl". ACCOU￿ Holder Monthly Che¢k Strfftt. The A¢couni Hold￿￿1￿￿¢¢ Internal Fill￿1￿1 contmlcb¢￿l5I sbould ￿ ¢ollwkl￿ 4 6 rrw)nthty b8is. This w&$ ]w Aigtied 80 coD¥yknd OD 19 Aptil 2023 and i4 thaEfor¢ ove￿ue. (li) Nottthul Akxount Cfyja. These slwuld be reviewthl evtry 2 yeaT5 to ￿entifY aod dekneobw]¢te code¥•nd to a*te ac￿￿1 wde8 o¥ed&p whete Nam¢ Kevin Jon intillent P￿ident of the Audit B

P•itoD+ B4lDtt Sbtet- Jauuary 2024 Page l of2 Printed: Q6m2ll024 RACHD Awl•fhy CHAPS IArmy) ti0•4 IwdAss CAPITAL PROPERTY 215.494.92 cctA tNVESTMENT 114.361.21 Embwk INVE5TMEKr 152.427.97 CCLA INVESTMENT IIDA BLACKErr) 241.9B7.63 124.1SlJ6 171.167.30 412214.10 TO￿ fJxedA5sets SJ7.306.29 27.19322 CurY•ii baThk' 923.62 CCLA DEPOSIT 0.￿ CASH 0.￿ DeiLVS .W OPENING STOCK ON HAND 28.116.84 CWMIAS 21,652.92 0.￿) 21621.22 510.41YJ.94 Ass¢ts 559.927.51 Liabilitie5 O.W CTedit0¥5 4.71 VAT¢(•trol 0.￿ VATI>￿￿ 4.71 (4.711 Tw•i LIAbill¢iÉ% 510.396.23 To¢alAss¢is Miny5 Li•bilii 559,922.80 T￿1] Fund5 208.W.43 Restrieted O.(W) Endownffli Funds o.t#J Tothl D¢5igTr*￿ Fmth 242.326.80 Tr&thn8 & GPF 278.925.20 210.W7.60 )IOJ9623 Tothl F￿dI 339.922.80

PAxion+ B•l•Dce Sheet. Jnwary 2024 P•%e2of2 Prlnted.. I￿1￿2024 RACHD Asw¢iatloD CHAPS (Arniyl FUNhAtt￿ls1$ DeS1￿¢d Funds Restri¢￿d Fwd5 134.159.17 BcnevolEnt F￿￿th 124.54i.73 Id• Black"ett Chws¢4bl¢ Fund 9,364.53 Ko!aJArn% TCmperanceAs￿￿n O.(AI RAChDCewenan 5ummcr Evtni O.(Al Etrfrre8EOn￿ Ill￿￿ 0.00 RAChD memori￿ D4) NMA O.(Xb Asso¢atirnAGM 2023 O.W ARITC CPD Dinn¢rNigM 2023 145.214.94 124.545.73 o. 208.IX>9.43 278.925.20 o. .' Trndin8 ￿dc￿¢￿I Funds 0.[￿ Tr¥thn8surpl O.LKI Non Prim8Th PllTwse trthJitl8 swpjus 182.434.391 &ner81 Purw Fund5urpl¥s 38.670.80 181434.391 TrwJinB & GPF sUrp1￿S 524,761.19 last b￿￿￿(¢ 5h¢¢t 38.670.SO 242.726.80 242.326.80 A¢arnul4tedTTwJin¥ & GPF 2¥0,997.60 SIOJ96.23 Gvth)d 5Y).922.80 Siw)we ofAK Hol&rlFwid Mw 5È8Th•weOfMan4iti8Try￿c

SIAlemtDI ofFknnrlal A¢￿11¢k$ J110112024 PxtoTr+ Pagtl ofl Prinled- 06102121124 IL4C"HD.45soci#tion C'H.4PS Armi. R¢smci¢d EttdowiiieDI Fwmls Toial Ftllkls Pirt'jous PeTK)d Toial Fiujds Desi41￿Ie￿GPF FiuidA olwii#ry lllcoo 4imine5 fo¥ Fu&ts Ji'e5mJeni IDcou Jo. o.Th) io. 1.985 63.69 314.13 34.33 come R¢s(A]Ic¢s fro I￿v¢table.4ct1%￿t1tS 1.014 7Y 6.1".E Dll $9 !$000 ILd Res01￿CeS 011 Rfsour(t% •6 66•.41 ?9 476.18 Exptdrf C'w •T vrattlle FaDds t51weDI Co¢AS of GenetalMI8 Fw .-Iwiiobl¢ A<iiiitses vern￿e Cos15 tiaiiis awt tkwAIious Ih¢i C-osis -10.93 14?84 1? 14.?85 11 •.091.39 10.4£_19S 15.616.09 o.( •oo 00 )•6594 01*1 Rtwurrrt Ex et IDromlDglOulgoltsg %ouire% Btfoiy Ti'•Rsf¢n •oo.00 -16JSlJ9 -41,14928 ro$5 waDsfers btNetD fth¥Js Jllien]al iiAtLsfet51 Idl

Dd 1ty55

oldlDi GalDwLww4 UJ revaIl￿ti0th of the hanty5 fixed a55e reali&¢dGaillsJl05se5 -16JqAJ9 iOJ44.77 -V.149.Z8 41.0? 19 10 8qS.77 49 q26.47 -7108S.3• ODrlllatloJ of F#ods olal brt1•￿t fornr 242J2& 26&069. qIOJ9623 olal ¢n'ltd forn'ard •78 2Z.S0 Date QS.I Account Holder Signatu Dale Managing Trustee Signature

P•xiott+ IDtome Dd EAPt•diture- Dttsiled-Jagury 2024 Pa%t l of 12 PrlDted: ￿10212024 RACHD Agotl•th CHAPS (Arnyl Januan ?0?4 GPFAn￿i$LS Volunt8Th Inc￿ne Cw)Jl D0nDti￿S t¢ceiv 10. 10. ALljVltie5 for &ncrnEinB FuTrJs G050 AS5(flATION DINNER INCOME.. InY¢sth)ent Income G125 B4Trk" Intert G126 CCLA Dep)sit Imetest 22.43 16.48 279.65 38.91 324.33 In¢cthe Re3(wtts ChBrit¥bleAaivilie5 Tr•din8 Inc(xne G150 SUBS CURREKf MEMBERS fj1S1 SUBS ODPS GI52 GIFfAID 3.716.50 9Z3.89 4.026.50 4.710.39 15.1)82.31 Nith Prim￿ Jknrthe TrnJin8 G301 OTHER INCOME G302 INSUKANCE CONTRIBITfioN G310 YQOK ROYALTY NCOME o.th) lottrnoiTraTr5fi¥s In Rtvaluatirn of FI￿lAsSe15 G460 UNREALISEDGAIN CCIA G461 UNEiEALISEDGAIN EMBARK G462 UNREALISED GAIN CCLA(IDA BLI 15.755. 5,734.57 11.144.76 26.492.71 9.7W.15 1&739.33 31635.23 55.022.19 GPFT(al 37.314.53 711628.83

P4xtou+ Int•mt and Exptndlknh￿- Detll￿- J#uxry 2024 P#gt 2 of 12 Prlnitd.. (WOIQ024 RACHDA150Eition CHAPS IAnDyI Expendiiwe G500 BANK CHARGE5 G501 INVESTMENT MANAGEMENTCOS1 o. cr￿ ofCtherEtin8 Ckntsbl¢AetiViEitS Tr4(knn8 Costs c￿￿) AS5(KIATtON DtNNERCOSTS c￿01 A55(￿lATION REUNION COSTS G602 JOURNALCOSTS GfA)4 MEMOKIAL DEDICATION COSTS G￿5 NMA d&1 ¢osts COIO SUBS REFUNDS o.th) 353.28 9.647.O3 4284.81 . o.ThJ 14285.12 G7￿ JOURNALpogTAGE G?SI STAfioNERY G753 PROPERTY VALUATSON COSTS G754 ASSITh 5ECIiETARY HONOIL4RIUI 91.39 1091.39 Gmts and tknttio G770 GRANTS OTHER G771 BF.NEVOI.ENT FlfND WELFARE G772 CFIARtTY DONATIONS 0773 FUNERAL tK)NATIONS G774 BENEVOLENT FLOWERS G775 PRtSENTATIONS IQO53.95 3rKJ. IOJ53.95 Othrrco Nrffl Primar4 TrdingC05t5 G800 HOSPITALITY ANDTRAVEL G801 INSURANCE G802 TRUSTEES EXPF.NSES G803 Rwonai LuTKh¢s G807 WEBSITE COST5 fj8I0 (kher costs 1.565.74 550.59 .881.25 410.th) 173.88 420. 420.IA) 5.227.57 In*rn&l T￿ferts O o.fy)

PxtoTrk ttd Exptttdknuvt- Ikt•lltd- Jxtsu#ry 2024 P#Re 3 of 12 PrIn¢￿.. (W2n024 RACHDAJso¢balkJ CHAPS IArmy} Unre￿wed L0$6es Invesknents G950 LOSS ON INVESTMENTCCtA G951 iA)SS ON EMBARK INVESTMENT G952 LOSS ON INVESTMNT CCLA IIDA B., o.Ix) o.th) o.Th) GPFTthal EywKliwr¢ '420.NI 31.95&O3 GPF IwJm¢OYff Ewiliture 36.W.S3 38.67Q80

PutoD+ In¢omt •nd F¥peudltuTr- Detlled- JnvAry 2024 P•8e 4 of 12 PTint¢d: 06m2QO24 RACHD Ass0¢1th CHAPS IArwyl Tr￿l￿8ActOU￿Amal5S Trnd1j￿ Expenditwe Ttdi]45 I￿¢(]me Incorne C￿er Bl￿diturE o. N{￿ Pur￿ Tr￿d￿sAn￿>.Sis TTrding Ewdliur¢ Tr*bDg tnwrne o.

Pxton+ IDtoiat nd EXpead1tu￿- Dttslied-JanDary 2024 Page 5 of 12 Print￿. IW02t2024 RACHD AsMtl#tl CHAPS (Arniyl R¢6th¢W FWd6A￿al￿sls Ino)me Volww Incixne RIK)2 1& 8l•¢k¢ll Chitsble Fw IiN)3 Koial Ann! TempernnceAs5( RAChD Cente1￿ Sunun¢r Evart RfA)5 r¢8ianal Iwi¢h RAChD Memorid DBI NMA R￿7 Assorialion AGM 2023 RIJ)8 ARrrc CPD DowrNi8h¢2023 o. Aaiviti¢5 flrfjtKrnln￿ Funds R￿1 Benevo￿￿1 Futyj R￿2 Idl BIDck"ett Charitable Fund RW3 Roi•lArmJ Tem￿ran¢t Asso¢n A(￿ RAChD ceAtrJ￿Tr SutDDKf Eiellt R(M)5 Ebor reBlOn￿ lunth R(#)6 RAChD Dai NMA Rry)7 A5%Ki￿lOn AGM 2023 R(M)8 AR￿e CPD DitiDwNi#h 2023 o. o. o.IM) Invesun¢M Inwme R￿1 Btnevolent Fund R￿2 Ida Black'ett ChDriEabl£ FuDd R(X73 R￿31 Arm% TemrffinteA5X% R(Xbl RAChD Crrrtenarn 5wnmer RI￿ M¢hD Memorial NMA RfX17 AtyKÈwon AGM 2023 RfA)I ARITC CPD DinneTNi8hi 2023 o. tn¢ome Rwwr¢¢s from Chllriubl¢Activities R(Ql BeTrrvolEnr Fw RIM12 Id? BlacLettCharithle FuTrJ RW3 Arm! TemrKrnnLY A550rkn RWI RAChD Cenlenan S￿Mmer R￿5 EIKrrr8irnal lunch RI￿ KAChD Mtmorial Dai N R(¥J7 As$0¢iaiionAGM 2023 R(X)8 ARITC CPD DllllKrNi8ht 2023 923.18 11.055.77 0.￿) o.<y) o.th) .0. 923.88 11.055.77 OthErlLKlllllillB Rts(xw¢¢s R(Kll Be￿OICnI Fund RCfj2 IdB Blxa"en Charithl¢ RIXI3 R￿￿ArmI TemrmllceAS￿ R(¥M K4ChD cenIen3￿ Ei'¢ni R￿5 Ebtttrgl0n￿ lunch RAChD Memorial Dai NW4 RLK17 A59xiwioTr AGM 2023

P•xloD+ Imtome EJp¢Ddltsr¢- D¢t•ll¢d- J*nuary 2024 Pape 6 of 12 Vrlnttd.. IW212024 RACHD A150rkntio CHAPS IATmyl ARITC CPD Duuw Ni8ht 2023 Total In￿me ¢x¢lud¢Tr8 trwsf¢rs 923.88 11.055.77

Pxtok+ InroTh¢ Ex￿ndI¢ll￿- Detillrd- JIDUry 2024 P4e7of 12 PTlnted: 0610212024 RACHDA$￿tIltl0B CHAPS (Amyl E¥penditwe R￿1 BenevoleNI FurMI RiK12 Ida Blthu Choritsble Fwkl RCI13 Roial Arm! Tcmper•n¢¢Ass R(MM RAChD C¢nteJan Summ¢r £veDt k(M)5 Ebor r￿on￿ lun¢h R(M)6 KAChD Memorial Da) NMA A￿? AS￿￿lationAGm 2023 RTrI8 ARrrc CPD DIftWNig￿ 2023 o.(M) O.IM) o.Iw) 0.￿) 0.(4) Cr6ts of CtheMin8 Fundy R￿] Benevoleni F￿j A(M)2 Ida Bl¥km Charitable FUNI Rfy)3 RoiDI Ann! TemperdThce A5$1¢n RW RAChD CemeTraD .Sumrnw Ev(1 R(￿3 Ebor R[￿ RAChD MeMOrF￿ D4 N R(M)7 AGM 2Q23 R(M)8 ARrrc CPD DiTrrrNiglA 2W13 o.Tr) Chadtsbl¢A¢tiVili¢5 R(N)l Ben¢voi¢Di Fwxl R￿2 Id& Blackctt Chwithblc Fund R￿)3 Anw T¢mFKM)¢¢Aswth R(NM PAChD Ctnt•)an SumtDty Ev¢m R￿5 re81￿￿ lun<h RW RAChD Mernorisl Da) N RW7 Ayswiation AGM 2023 RW8 ARfrc CPD Dinrrtr NiKM 2023 o.(x) RLIJI Benevotcm FUJYJ RW2 Id• Bla¢k"¢tt Chwit•ble Fund R(WJ3 Ro!aiArniN TempennceA55Vf RW4 RAChD CtNt¢nan SummerEv R￿) Etrxy region￿ lunch R(#)6 RAChD Mernorid D4 NMA RTh)7 A5￿Cla￿￿ AGM 2023 RW8 ARITC CPD Dinr¢rNigFA 2023 o.(x7 RTr)l BEnevole￿I Fwmt R￿2 Id3 Blackcrt Charitknle Futhl RIX)3 Rmil Am! Tem￿r￿t As¥¢D R(MM tiACbD 5Lm)mu Evem R(M)5 Ebor r¢pcmaJ I￿nch MChD MemoriBI DRI NMA RW7 Associa¢ionAtiM ?023 RIN￿ ARITC CPD DtiuKr Ni8lA ￿23 2(rt1.fy) 0.￿) o. 21X).th)

P8Xton+ Jntwt Eiptndhure- Detsll¢d-JAuuxry 2024 Pgt8ofJ2 Printed: IW2n024 RACHDAssoEiHtIoD CHAPS (Arnyl (hherCos A￿)] P¢wol¢rt Fufftd RfKJ2 Ida Bwn Charitsbl¢ Fund RIK)3 Roial Arjn! Twrtp¢rÈtt¢eA￿￿,￿ R(MH kAChD Sumfflu Evart RTh)5 Ebor regional lunth R006 RAChD mem￿￿1 Dai NMA R￿7 As￿>￿1￿10n AGM 202j R(M)8 ARrrc CPD Dokn¢rNi8h¢2023 o.fy) TLNaJ Ewdiiw¢¢xelvdin8 tr￿s[Cr5 21XI.iX) Trnrsfe RQOI B¢woleTrt Futsd R(K>2 1& Bla¢kdtCharithle Fund RIX>I Rillal ATM! TemWatKeAssocn R(4)4 PAChD c￿len8￿ Surnmer Evfflt R￿5 EbN regional lunch RfKJ6 RAChD Memorial Da! NMA R(M)7 A5￿*10n AGM 2Q23 R￿)8 ARrrc CPD Ditiner Nig￿ 2023 o.w) o. o.IKJ o. R¢siri¢trd fvnd5 Incomeovtr E¥peDdk 10,855.77

Pxtott+ Income EipEndilNr¢- Deiall¢d- Jaknury 2024 Pagt9of 12 Prlnfed: IM2n1124 RACHDA55tsfi#tiOD CHAPS {Arniy) D￿l8￿&•j FyndsAnthsiy Voluntm Inr o. Adivitics fiv<*ne￿n8 FuThJ& o. Iwm¢ Resiwtts ChwitsblrAthivitic T{￿ o.

P•x¢on+ locomeMAd ExpendItu￿- Dttslled. jall￿ry 21124 Ee Ioof 12 Prlllted- (W0212024 114CHDA$$o¢latlon CHAPS (Army) E¥p¢nth¢ur¢ InYc5thxnL Costs o. CttstyorGe￿1n8 Fwjdy o. Chriitbl¢Atltviti¢s Govcrnance c￿1% Tdal EipthdiwR¢x¢lwting ttw Tth¢¥naJ Tr•rtsfer5

Pa%toD+ ID¢ome Aad ExpeDdltsre- Det#lled- J•nury 2024 Page 11 of12 PTIDtrd: 1kn102n024 114CHDAssoEi•tioD CHAPS (Arniyl I￿l￿ne o. Aoiviiie5 f(YG#JtraDti8 Futhjs O.LMJ Invewfflenl In¢(m o. InLxxne Re￿￿1￿C5 fm Clwit8bteAaiviiieJ I[u￿￿tIU&n6 trknfers

P8tton+ IDton¢ Dd ExpettdI￿rt- DÈtlltd- J•kny•ry 1014 Pgt 12of12 Prlnttd: I￿2￿014 RACHDAssocliiott CHAPS (Arniyl Eiwdilu InvesEmeM Mgnu8emeni C4I1ts o. ChrritthltAthivitic5 Go¥unw¢¢ C¢$ ts w¥J Tothl EIT￿￿"¢￿t ¢x¢lydiThg tr4nsf<s Inmal Tr￿)Sfer$

CHAPS(A)- RAChD A880clatlon S02 SPS - Independent Examlner'8 Report on the Ac¢ount8, and Comments DIre￿IOn 1: Check whether the charlty 18 ell9lble to have an Indopondent examination. I've used the guidance summary al para 2114 of the SFRS lo ensuro indepgndent examination ty the ComdlS02 SPS is authorised. DIre￿IOn 2: Check for any conftkt of Interest prevents Iho •xamln•r from carrying out their independent •xamlnatlon. I ijeclare that I have not acted as IA or had any olher involvement in the day lo day running ot a service fund (e.g.. in a previous assignment) within the last three years. Dlrecllon 3: Record your IndeperHlent examlnallon. A record of ass￿l3ted documents used for this audit is being stored along with the report and accounts. Dlr•cllon 4: Plan your Ind•p•nd•nt •x4mlnatlon. As the examiner l obtained the relevant constilulion, objectives, organisational structure. the funds managed. its activrties aThY accounting records and systsms prior lo conducting my 8xamination. Dlroctlon S: Chock that a¢counllng rn¢ord5 aro kept to tho to tho requlrod - standard. As the examiner I satisfied myself that all relevarrt P￿ON+/AB 397 accounting records and subsidiary books are maintained and up to date. including an examination transactions rArried within the fund during the fund's last G1 audit. I have checked that the 6-monthty FwfTUStee intemal financial controls checklist (British Amy) was complèted (see Annex B lo Chapter 2 of th85e regulalionsl. Dlroctlon 6: Check that the acmunls are consl8tenl wlth the accounllng re￿rd. As the IE l examined the final accounts lo ascertain if they revealed any unusual items, unexpected fluctuations or inconsistè￿16s. Dlr•ctlon 7: Ch•ek Ihat tho Charlty 1$ operated In Ilne wllh th• accruals b￿18 ot ac¢ountlng. The accounts are prepared on an accruals basis and the relevant checks have been made to confim that the charity accounting complies ￿th the accruals method of accounting. Wher8v8r deviation may exist. guidance was provided to the MT and are worded within this report. Dlrectlon 8. Chock tho rea80nablene88 ol the 8lgnlflcant estlmales and judgments and accountlng pollcles used in accounting for tho typos of funds hold and In the preparatlon of the aeeounts. I have checked: The general accounting policies ol the service fund have been agreed V￿th the Charlty Commlssion and are listed in the AF N1514. Any signiflcant ir￿le expectations listed in the Managing Trustee's Financial Reviews in prev¢ous accounting periods are noted and their continued receipt considered againsl future planned expenditure wh8r8 appropriate. I checked thal separate funds of the ¢harty havè been eoffectty accounted for and reported correclty in the accounts. I checked to ensure that no matèrial breach of trusl has laken place in the use of charitable funds in the rewrting period e.g.. use of monies in a r8Strict8d lund for a puwo outside of the restricti¢Jn.

Dlrecllon 9. Th exarnlner must ch￿k v•helh•r the tru•tew ha￿ con8lder•d the flnan¢lal ¢lrcumslan¢es of the charlty at the end ol the rnporting perl¢xl and, if the aceounl• are prepared on an accruals bagls, check whether the trustees hav8 made an as8a#8mont of tho ¢harity's position as a going concern when approving the accounts. The IE sh¢)ukl consider il the service fund remains viable for futur8 accourning pericys. Conslder Ihe worth ol the seTrice fund over the pericJs of prevrous AF N15145- Conslder rf the worth of the fund reduced over an extended Peri￿J. I've considered the ￿r)rth of the servic8 fund over the periods of prevlous AF N1514s and assessed rf th8 Worth of the fund reducing over an exlended peri(KJ. Debtors and Creditors hav8 b88n examined and guldance provided lo FM where necessary. 10. Dlrectlon 10. Check Ihe forni and contènt of tho accounL I have: The service fund accounts and AF N1514 complies with SORP and thè minimum accounting standard required (SOFA, balance Sheet and completed notes to the accounts). Ch8cked for the COrr￿t completion of the AF N1514. Dlrecllon 11. Dlrnctlon 11 dlrects Independent examlner8 to Identlfy Items from t analytlcal revlew ot the accounts that need to be tollowed up for further explanatlon or evldonce. Any follow up action or request for lurther explanatron can be found al paragraph 13 below. 12. Dlrectlon 12.1 have ¢ompared the truste•s' annual report wlth the Accounts. Commont• 13. Th8 IA comments are noted. I have thg foll¢)wing comments, some ol which r8quir8s acbon: a. No comments Date: 17 Sep 2024 Independent Examinefs Signature Name: Ma Appointment: