Serviee Non Public Funds Final Accounts,
Managing Trustee's Report, Internal Audit
Board Report and Independent Examiner's Report (SORP 2005 Compliant)
Inl¢rnal Audit Board Scheme
AThy Fonn N1514
(Rev 11109)
Unit
CHAPS(A)
Address
Zone 2Z, Second Floor. Blenheirn Buildin& Marlborough Lines. Andover SPI18HT
In respect of the
RAChD Association
Fundlchari
Charity Commissio]blRegulaior registered number
259297
For the period from
0110212024
3 iioir2025 0
Managing Trn8teels) during the period:
From
IFeb24
to
31 Jan 25
Name
Revd Michael Parker
From
to
Name
From
to
Name
Account Holderfs) dmring the period:
From
IFeb24
to
14 Jun 24
Name
Revd Dr Matthew Coles _
From
14 Jun 24
to
31 Jan 25
Name
Revd Am
Wallers Z
From
to
Name
The Internal Audit Board consists of:
President
Revd Richard Be
Memb¢r
Member
Member
Assembled at
Arm
, Andover
12 Mydr 25
B Order of
CG

txiement of Tr Énmncia l Arlii'itiib.4 AS Alt _I11111121124
Alon+
Prinled: 12111.1121124
c'ii.Ip
Ilnr¢slriLted,'
tksignaiLth(iPF
und5
Rc%triLILd
Funits
l..ndi)%%mLnt
FU￿1$
Ti)lal fund
PrL'i'iÉTrUS Pirithl
Total Funds
Inf i)min% Resource*
)tuniar%' InLom¢
ctiviii¢s f(Trr CJcn¢raiin8 Funds
nvLstnK'nt IncoEne
nLoine R¢s(?urLes Irom
haritsbl¢ Aclivities
?16.08"
216.08/
10.
I￿.00
3?4.33
192.63.
0.00
192.63
15.887.76.
U.(KJ
16290.47
I i.(X)6.69,
0.00
O.IK>
0.00
26.894.45
26.138.1111
i>lJl lllciiminx R¢'*i)Itr¢i'
I l.(K16.611
27.-10.1.16
26.1￿2.41
•ener*ling Tr und%
rtVL￿ts7￿'nl Manugciiicnt Costs
sts i)I'(i¢n¢rdlinB I.-U￿Js
haritablL ALtivili¢
"ov¢rnancc Costs
irnnl% &nd D(?natiuns
)Ih¢r Cc)sis
vlul Rc¥i)Iire*% Tr.
¢ndc(I
i'l IncvmiNgll)1112Vi112
0.00
0.00
0.00
o.uo
0.00
13.4?4.71
2.619.63
1.577.9n.
13.4?4.71
2.619.63.
15.553.20
18.3 ?5.99
3.27¥.09
10.553.Y5
).(
13.97.5.30 ¥
0.00
17.622.24.
.1.974 .111
.11.497.q4
-lJ2577
-2.9611.61
o.vii
-4.2114..Iit
-S.49fj.62
rnn%fer¥
Jfo88 ira￿￿rS betM'e¢n fim(Ls
inlernal IrU￿￿ters)
N¢1 Incomin% re%i)urci'% l>efur
-12.4.77
-2.96￿.61
.i)o
4.294..IX
-4.494 62
lain% on rL'b'alualion ol-the
.h#rih's IixLbd Us￿L5
i)rvali%L¥d (iainsnA)55th on
VL&rnint aSSLts
0.00
0.00
57?59.41
44.9.1.1.th4
0.00
57.?59.41
55.022.19
49 $26.47
-2.9OX.61
.i)o
Reci)neilialion fr"unils
roni i)rti iuii% i¢4r
l#1 c#rri¢d f(ir*:Ird
211U.YY7.60
2711.924 211
549.IP22.ti
.1.16.9_11.24
27.S.1)46.49
o.uu
bl 2.11117.¥.1.,
Date
Account Holder Signature
Date
12
Managing Trnstee Signaturc

Pl￿on+
Bslanee Sheet- J*DUgry 2025
Page l of2
Printed: 12103n025
114CHD A550cialion
CHAPS (Army)
January 2025
fl
Balart
Fixed Assets
0.00 C8piral property
241,987.63 CCLA tnvestsneni
171,167.30 CCLA investmeiii IIDA Bla¢kertl
124.151.36 Embark investsnent
0.00
265,666.21
187.916.09
140,983.40
537.306.29 To¢￿ Fixed A￿ts
594.565.70
Current Assets
21,652.92 Current bank account
968.30 CCLA dcw)sii aceoutkt
0.00 Cash
0.00 Ikbtors
22.621.22 Total Cwr¢ntAssets
17.309.410
1.017.43
18.326.84
559.927.51 Total Assets
612.892.54
Liabilities
0.00 Lrediiors
4.71 VAT control
0.00 VAT payable
4.71
0.00
14.71) Totsl Ltabilities
(4.71)
559,922.80 Total Assets Minus Liobilities
612.887.83
Total Funds
278.925.20 Total Resthcted Funds
0.00 Total Endown¢nt Funds
O.¢)0 Totsl D¢sigth￿td Fwids
280,997.60 Accumulated Tradin8 & GPF
275,956.59
0.00
0.00
336.931.24
559.922.80 Totsl Fund$
612.887.83

Paiton+
Balance Sheet- January 2025
Page2 of2
Printed: 12103ll025
RACHD A550ciation
CHAPS (Army)
End of lasi
¥aT
Funds Analysis
tksignaied Fund5
0.00
0.00
Restricted Funds
145,214.94 Benevolent Fund
124.545.73 Ida Blackett Charitable Fund
9,164.53 Royal Arnly Temp¢ran¢e Assor'n
0.00 Association week¢nd
149.246.33
124.545.73
9.164.53
0.00
278.925.20
275.956.59
Endowm¢Trt Fund5
0.00
0.00
Trading and General Purpose Funds
0.00 Trading 5urplu5
0.00 Non Primary Purpose tradin8 surplu$
38.670.80 General Purpose Fund surplus
0.00
0.00
55.933.64
38.670.80 Trading & GPF surplus
242,326.80 Balan¢¢ at last balance 5hect
55,9.13.64
280,997.60
280,997.60 Arcumulated Tradin8 & GPF
336,931.24
559.922.80 Grand total
612.887.83
Si8naiure ofAIC HoldeTffiund Managtr
Date
Si8naNre of Managing Trustec
Date

P4x¢oD+
Trl*l B*laD¢e
Page l of3
Printed: 1010412025
IL4CHD A85vclxllon
CHAPS (Army)
Balance daL¢ ¢0 end of January 2025
All nominal ¢odes
Without Cosi Centre codes shown
AIC Code
Name
Year hlovement
Bloo
Capital property
CCLA invesunent
0.00
0.00
B300
265.666.21 •"
23,678.58
B301
CCLA investment (Ida
Blackettl
Ernbark invcstmeni
187,916.09
16.748.79
B303
140.983.40
16,832.04
B500
Debtors
o.oo
0.00
B650
Current bank account
17J09.41
4.343.51
B651
CCLA d¢trt)sit acwunt
1.017.43
49.13
B680
0.00
0.00
B700
Creditors
0.00
B750
VAT ¢ontrol
4.71
0.00
B760
VAT payable
A¢cumulated GPF
0.00
B900
-280.997.60
-38.670.80
BXOI
Opening stock on hattd
0.00
0.00
ROOI
Ben¢voleni Fund
-142.246.33
2.968.61
R002
Ida Black¢tt C.h4ritable Fwid
-124,545.73
0.00
R003
Royal Amry Tcrnperan¢e
A550c'n
Associ8tion we¢keT
-9.164.53
0.00
0.00
RXOI
Ebor re8iona] lunch
RAChD memori￿ Day NMA
Association AGM 2023
RX02
0.00
0.00
RX03
0.00
RX04
ARITC CPD Dinner Night
2023
0.00
612,892.54
-556.958.90
60277.15
43.014.31
55.933.64
17.262.84

P•I¢on+
Trl*l B*l4n¢e
P*ge2of3
Prlnted: 1010412025
RACHD A550cia¢ioD
CHAPS (Anny)
Balance
Month Movement
GOOI
Iknnations re¢eived
-216.03Z
-52.50
G050
Assoc dinner inc Inot for usel
Bank interest
0.00
0.00
G125
-143.50/
-14.44
G126
CCLA d¢￿slI inirrcst
Sub5criptioThs- general
Subs- One Day's Pay Scheme
As50ciatton w¢¢kend income
49.13.
-3.95
G150
-3.846.00
-3.654.00
G151
-11.006.76
-918.74
G222
-1.035.00 /
G300
(hher income
0.00
0.00
G460
Unrealiscd 8ain CCLA
Unrealised gain CCLA
Blackett
UThrealis¢d gain Embark
Bank ¢hargc5
Invc5tment managcrnent c(Kts
NMA Memorial day Inot for
uscl
Hospitality
Association week¢nd ojsts
-23,678.58
-11,195.93
CA61
-16,748.79
-7.919.32
G463
-16.832.04 /
4.640.57
G500
0.00
G501
0.00
0.00
G605
0.00
G615
1.243.23
G622
2,104.35 /
G623
RegiOtt￿ lunch Costs
Journal costs
2.018.23
0.00
G633
7,256.901,
7,256.90
G634
Jnl Suppl costs [th) not usel
Publicity
Websi* ¢05ts
-7.251.90
580.00
G642
222.00 /
0.00
0.00
G750
Postsge
Stsiioncry
Insuran¢¢
0.00
G751
17.99 /-
0.00
G752
601.647
G753
Tn￿¢¢¢5 expenses
Honorarium {A$9)¢
Secrethryl
Pro￿rtY valuation costs
GThnts- gettcral
Grants- UK chariiies
0.00
G754
2,000.00 /
G756
0.00
G770
1,000.00.
130.70
0.00
G773
0.00
G775
Welfarelb¢nevolent paymcnts
Presenthtions
0.00
G776
447.20 /
52.00
G960
Unrealised lo&s CCLA
0.00
G961
UnrLYlised loss CCLA
Blackett
Unrealised loss Embark
0.00
G963
0.00
TXOI
Associ£tion reunion In￿Me
TX02
Memorial dedi￿10￿ income
0.00

Pa￿Oll+
Trial Balanee
P•ge3of3
Printed: 1010412025
RACHD A&qociatjOD
CHAPS {Army)
alan
TX03
Profit on Sdle of property
Other incorne
0.00
0.00
TX04
0.00
0.00
TX05
Property r¢pairs
NMA mdintcnance
0.00
0.00
TX06
TX07
Audit f¢¢$
TXO8
Debtor wvi¢e-off
0.00
TX09
Stock write￿ff
0.00
TXIO
RAChD Ceni¢n8ry Feb ¢v¢n¢
Opening ¢rnding s¢ork
Trading stock pureh&salteturn
Closing ifdding sales
Write-offs
0.00
TXII
0.00
TX12
TX13
TX14
TX15
Disposals at ¢os(
Trading expertses
TX16
TX17
Stock 5a1¢5
TX18
Sales discounts given
Pur¢h85¢ dixounts taken
rx19
TX21
GiftAid
0.00
TX22
Insurdnce contribution
TX23
Ass0¢ia¢ion dinner ¢05ts
0.00
TX24
Memorial dedication costs
0.00
0.00
TX26
Bcncvolcnt Ilowcrs
0.00
TX27
Funeral donation5
0.00
0.00
17,622.24
-73.555.88
7,308.
-35,651.35
-55.933.64
-28,342.45
0.00

Paxton+
IDeome and Expenditure- Detalled - J•nuiry 2025
Page l orio
Printed: 1210312025
RACHD knociation
CHAPS (Arniy)
January 2025
Turnover this month
GPFAnaiysiS
Income
Voluntary Inwme
GOOI D0T￿tIOnS rcccived
52.50
216.08
52.50
216.08
Activities for Generating Funds
G050 .4ssoc dinner inc Inot for usel
0.00
0.00
Inves￿ent Income
Gl 25 Bank interesi
G126 CCLA d¢posi¢ int¢re5¢
14.44
3.95
143.50
49.13
18.39
192.63
In¢omc Re50UTces from Charitsble Artiviti
Tradin8 Income
GI 50 Subscriptiofts- gencrnl
151 Subs- One Day's Pay S¢heme
G222 Association weekend
0.00
3.654.00
918.74
0.00
0.00
3,846.00
11.006.76
1.035.00
4.572.74
15.887.76
Other Income
Non Primary PuTwyse Tradin8 In¢ome
fj300 Other income
0.00
0.00
0.00
0.00
0.00
Itrtcrnal Transfers In
G400 GPF tran5fer5 in
G&in5 on Revalu*ion of Fixed Assets
0.00
Utw¢aii5ed Gains on JnvestmentAssets
G460 Unrealised gain CCLA
G461 Unrealised gain CCLA Bla¢k¢tt
G463 Unrealised gain Embgrk
1.195.93
7.919.32
4.640.57
23.678.58
16.748.79
16,832.04
?3,755.82
57.259.41
GPF Totsl Income
28,399.45
73.555.88

Pa￿0￿+
Income aDd Expenditure- Detailed- Jgnuary 2025
P8g¢ 2 of 10
PriDted: 1210312025
RACHD Associitiott
CHAPS (Army)
rnov
Expenditure
Investmeni Management Costs
G500 Bank ¢h8rges
G501 Investment management Costs
0.00
0.00
0.00
0.00
Costs of Gcnerning Funds
Charithble Activities
Tradtllg costs
G605 NMA M¢mor1￿ day [rtot for
G615 Hosptthlity
G622 A550ciation weEkend ¢osts
G623 Regional lun¢h costs
G633 Journal costs
G634 Jnl Suppl costs Ido not use]
G641 Publicity
G642 Webslte costs
0.00
0.00
0.00
1.243.2
2.104.35 /
2,018.23 /
7,256.90 /
0.00
580.00-
222.00
0.00
0.00
0.00
7,256.90
-7.251.90
0.00
5.00
13,424.710
Governance Costs
G750 Postsgt
G751 Siationcry
G752 Insurance
G753 Tntstees exp¢nses
G754 Honorarium {Assoc'n Se¢reraryl
G756 Property v￿UatIOEj costs
0.00
0.00
601.64
0.00
2.¢100.00."
0.00
0.00
0.00
0.00
0.00
1619.63 ./
Grants and DOn￿lOnS
G770 Gmts- genernl
G773 Grants- UK ¢haritte5
G775 Welfarethenevolent paynents
G776 Presentations
0.00
0.00
0.00
52.00
1,000.00,
130.70
447.20.
52.00
1,577.90
Other Costs
Non PriTnsry Trading Costs
0.00
0.00
Internal Transfers Out
G900 GPF transfers Dirt
0.00
Unr¢aliscd Losses on Inve5tm¢t)ts
G950 Unrcalis¢d loss CCLA
0.00
0.00

Pl￿on+
Income Expellditure- Detailed- January 2025
Page3 of 10
Prlnted: 1210312025
RACHD Asso¢l8tloD
CHAPS (Anny)
G951 Ut)r￿lS¢d loss CCLA B1￿kett
G953 Unr¢alts¢d Ios5 Embark
0.00
0.00
0.00
GPF Total Expcnditure
57.00
17,622.24
GPF Income Over Expenditure
28.342.45
55,933.64

P8XtoD+
Income and Expendi¢ure- De14ll¢d- J*DUary 2025
Page 4 orio
Prlnted: 1210312025
IL4CHD knocl4tloD
CHAPS {Army)
ver thi5 inotkth
TradingAccount Analysis
Trading Expenditure
Trdding Incorne
In￿me Over Expendiwre
0.00
Non Primary Purw>se Trading Analysis
Trnding EXP￿lture
Trddin8 In¢ome
Inwmc Over Expenditure
0.00
0.00

Pai¢on+
In¢ome Eipendlture- Detglled- JanuAry 2025
Page 5 or io
Printed: 1210312025
RACHD A&8oclation
CHAPS (Army)
mon
R¢stric*d F￿dS Anatysis
In¢ome
Volunwy Inwme
ROOI Benevolent Fund
R002 Ida Bla¢kert Ch#ritable Fund
R003 Royal Anny Tcmperance Asso¢
R004 Ass0¢i￿]0￿ wcckend
0.00
0.00
0.00
0.00
0.00
Aciiviiies for Generoiing Fund5
ROOI Benevolent Fund
R002 Ida Blackett Charitable Fund
R003 Royal Arniy TemperanccAw¢'D
R004 A$50ciation weekend
0.00
0.00
0.00
0.00
0.00
Investhjent income
ROOI Benevolent Fund
R002 Ida Blackett Chari¢ablc Fund
R003 Royal Amy Temperance Assoc'n
R004 A&80¢iaiion weekend
0.00
0.00
0.00
0.00
0.00
Incorne Resourees trom Charitsble Activtti
ROOI Bertevolenr Fund
R002 Ida Blackett Charitable Fund
R003 Royd Arnty TeM￿rance Assoc
R004 A&8oci*ion weekend
918.73
0.00
0.00
0.00
11.006.69
0.00
0.00
918.73
Other ITKomin8 R¢sour¢es
11.006.69 •
ROOI Benevolcnt Fund
R002 Ida Blackett Chwitsble Fwid
R003 Royal Anny Temperdnce Assoclj
RINM Aswciation weekend
0.00
0.00
0.00
0.00
0.00
0.00
Total In¢ome cxcfuding tr#n5fer5
918.73
I1.1)06.69

P8iton+
Income and Expenditure- Detailed- J•nuary 2025
P*ge 6 of 10
Printed: 1210312025
RACHD Asso¢latloD
CHAPS (Army)
Tun]ovcr thi
onth
Expenditure
Investment Marw8emeni Costs
ROOI Benevolent Fund
R002 Ida Blackett Charitable Fwid
R003 Royal Arn]y Temperance Asgoe
K004 AsWiatton w¢¢k¢nd
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Costs of Generatin8 Funds
ROOI Bencvolent Fund
R002 Ida Blackett Charitable Fund
R003 Royaj Anny Temperdnce Asso¢'n
R004 Association weekend
0.00
0.00
0.00
0.00
0.00
Charithble Activities
ROOI Bcnevolcnt Fund
Rl)02 Ida Blackett Charitable Fund
R003 Royal Amiy Tetnp¢ranre Asso¢'n
R004 Associaiion weekend
0.00
0.00
0.00
0.00
Gov¢rnan¢¢ Costs
ROOI Bcntvolent Fund
R002 Ida Blackett Charitable Fwjd
R003 Royal AThy Temperance Assoc,
R004 Associ#iion weekend
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Grants and lknnations
ROOI Benevoletji Fund
R002 Ida Blackett Chwitablc Fund
R003 Royal Anny Temperance Assoc'n
R004 Associaiion weekcnd
200.00
0.00
0.00
0.00
13.975.30
200.00
13.975.30
Other Costs
ROOI Benevolent Fund
R002 Ida Blackett Charitsble Fwid
R003 Roy¥41 Amy Temperan¢e Ath)r
R004 Association weekend
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Tothl Expenditure cxcluding transfers
200.00
13.975.30
Internal Transfers
ROOI Benevolent Fund
R002 Ida Blackett Charitable Fund
R003 Royal Arn)y Temperan¢c Assoc'n
R004 Association weekend
0.00
0.00
0.00
R¢stri¢ted ￿ndS Income Over Exp¢Trdilure
718.73
-2.968.61

P*xloD+
Income EIpenditure- Detailed- January 2025
Page 7 orio
Prlnted: 1210312025
RACHD As80¢i•tion
CHAPS (Arniy)
Desi8Dated Funds Analysi5
Income
Volunrary Income
ActLVlti¢s for Gen¢rdting Fund5
Investsnent In￿rne
ID¢ome Resow¢¢s from Charitable Acriviti
Other Incoming Resources
Tothi Inc(Trrnc excludift8 trattsfers

PAxtoll+
lll¢ome And Expendl¢ure- De¢aSl¢d- J*nu#ry 2025
Page 8 of 10
Printed: 1210312025
RACHD Asso¢l*tlOD
CHAPS (Anlly)
Exp¢ndill]r¢
Inve5tsnent Managemeni Cosrs
0.00
Costs of Generating Funds
0.00
Charitable Activiti¢s
Governance Costs
0.00
Grants and t)onations
0.00
Other Costs
Total Expenditure excluding transfer5
0.00
Intemal TTan5fer5
0.00
Designated fi]nds Income Over Expenditur
0.00

Pa￿0￿+
In£ome and Exp¢nditure- Det4lled- 2025
Page 9 of 10
Printed: 12103n025
RACHD Assoei81io
CHAPS {Army)
ver
Endowment Funds Analysis
Income
Voluntsry Income
0.00
Activities for Generating F￿￿S
0.00
Investment Income
0.00
Itkcom¢ Resow¢es from Chari¢able Ac¢ivi¢t
0.00
Other Incoming R¢s0￿S
0.00
TO1￿ kncome excludin8 transfers

P4iton+
ID¢ome And Expenditure- De¢all￿- 2025
Page 10 of 10
Printed: 1210312025
RACHD A&goci4tion
CHAPS {Army)
Expenditure
Investment Managemeni Costs
Costs of Generating Fun(ts
Charitable A¢¢iviti¢s
Governance Costs
Grants and Donations
Other Costs
0.00
Totsl Expenditure excluding transfers
0.00
0.00
Intern￿ Tra￿￿fer5
0.00
EndoThinent fimds In¢ome Over ExpendiDJi
0.00

Notes to the Accounts (Paras 2 to 12 are to b¢ eompleted by all fuDd$ which have Vd gr05s income of
£IOOK or over and tbose funds already registered with the Charity Regul*tor. all other funds Ydre to
¢omplete Paras 6 aDd 7 and the deelarntions at Para 12):
Princi
Accountin
Polici¢s
Accountin
Convention. The financial statements are prepared under the historical cost
convention as modified by the inclusion of investments at market value and in accordance with
applicable accowiting Standards. In preparing the financia] statements the charity follows best
praclice as set out in th¢ Stsi¢ment of Recommended Practice 'Accounting and Reporting by
Charities. (SORP) 2005
htt :Ilwww.chari
commission.
ov.uk/investi
atRonslso
so
05docs.as
Incomin
Resources. Income is recognis¢d in th¢ pcriod in which the charity is entitled to
receipl, and the amount can be measured with reasonable certainty. Grants from other agencies
including donations and other income from activities are in furtherance of the charity's objects and
are part of the general funds of the charity. A restricted fund is only recogni5ed where this is an
agreed and explicit condition of the grant or donor.
Intan ible Income. Due to the close collab)rative relationship and the manner in which the
charity's activiti¢s compliment those of the Arniy. intangible income, r¢flected in time and use of
premises is not quantiflable or me&8urabl¢ and so is not Tecognised in the accounts.
R¢sources Ex
nded and Basis of Allocation of Costs. Expenditure is included when
incurred or exceptionally where a commitment is made which requires an aceTr￿1 when payment is
to be made in the subsequent accounting period. Similarly. wh¢re prepayments are made in
recognition of commitments falling due in a subsequent accounting period, the appropriate credit is
entered in tbe accounts and reversed the following year. Grants payable are included in the SOFA
when approved by the Managing Trustee. Expenditure is recognised in the Fwiod in which it is
incurred. The majority ofcosts are directly attributable to specific activities. Irrecov¢rable VAT is
charged to the activity for which At was incurred.
Governance Costs. Governance costs are the costs of professional advice, holding trustee
meetings or commiltee meetings associated with decision making, any fee for audit or ind¢p¢nd¢nt
examination and any fee incurred in the preparation, statutory filing, printing or copying of the
annual reFM)rt and accounts.
italisation and De
reciation of Tan
ible Fixed Assels. All &ssets having a purchase value
of more than £500 are capithlised. The cost of tangible fixed assets are written off by equal annual
instalments over their expected useful lives using the following methods of d¢pT¢ciation:
Furniture, fixtures and equipment
Motor vehicles
Straight Line over a period of 2 - 10 years.
Straight Line over a period of 2 - 10 years.
Assets with a life of more than one y¢ar but with a purchase value of below £500 are included within
the inventory but the cost is written off in the year it is incurred and 15 not depreciated over the use￿1
life of the asset. Ivhere the asset is depreciated over a period of more than l O years, details of the
item and period are to be provided following the notes on page 14.
Fixed Asset Investments. Fixed asset investments are includd at market value at the balance
sheet date. Any gain or loss on revaluation is shown in the Statement of Financial Activities
(SOFA).

Stocks. Purchased stocks are valued at the lower cost or net realisable value making due
allowance for any obsolete or slow-moving items.
Funds Accountin
Funds held by the charity are:
(i)
General P
selUnrestri¢t¢d /Desi
nated Funds. These are funds that can be used in
accordance with the charitable objects ai the discreiion of the Managing Trustee. Designated
funds are unrestricted funds which have been allocatedleannarked for a particular purpose by
the Managing Trustee and are to be declared in the Managing Trustees comments in
accordance with Para 12 to these notes stating what they are intended to be used for and
when.
(2)
Endowment Funds. Endowmeni funds are those investments and other gifts acceptd
by the unit, the capital sum or prop¢rty being held in p¢rpetuity and thc income only being
available for charitable use.
(3)
Restrict¢d Funds. These are funds that can only be used for particular restricted
purposes within the objects of the charily. Restrictions arise when specified by the donor or
when fiLnds are raised for particular restricted puryjoses. Further explanalion of the nature
and purpose of each fi￿d is to be includ¢d in the notes lo th¢ accounts.
Herita e Assets. In the course of the unit's history, the charity may have acquired gifts,
memorabili4 r¢gali4 silven¥are, antiques and other historical artefacts in the course of distinguished
military service in service of th¢ Crown. The value of these pieces is in large part derived from their
close &ssociation with Regimental history which precludes the use of conventional valuation
techniques being applied. Whilst the objects of the charity do not specifically include preservation
and conservation, the pteces represent an ess¢ntial elemenl of celebrating the unit's history and foster
esprit-de-corps. Consequently, the Managing Tn￿tee considers th¢ charity to hold heritage &ssets
both for funclional use and as an element of national history on behalf of the nation. Heritage assets
acquired prior to l Apr 06 are th¢refore nol capitalised on the balance sheet bul a description of those
assets Ès disc105ed as part of the notcs to the ￿CoUnt5. Herilagc &5sets aCqUi￿d after l Apr 06, where
the purchase price is known, and which exc¢ed £500.00 are included in th¢ balance sheet at
acquisition value but are not depreciated.
Other Costs. Other costs are those costs not incurred in the undertaking of charitable activity
in furtherance of the objects of the charity, i.e. the provision of facilities, recreational programmes or
activities in fifftheran¢e of military efficiency. They are also costs incurred in the making of grants
and donations, in th¢ costs of generating funds, i.e. the costs incutred in trading or fundraising
undertaken by the charity, or in governance costs.

Grants Made. (if totsl grants are over 50/0 of the charity's total expenditure).
The Charllty made the following grantsldonations:
Grants to institutions
Name of institutions
Purpose
Total number of
ants
ven
Total amount of
ants
Sheldon Ltd
Accommodation and
mca15 for 'Leaving Well.
ilot
ro
Field of Remembrance
2024
£1,000.00
RBL Poppy Appeal
£130.70
Totsl
ants to institutions
£1,130.70
GTants to individuals
Purpose
Total number of
iven
l otal amount of
ts
aid
£13.975.30
Asa
roved b the Trustees
£13,975.30
Related Part Transactions & Remuneration and Ex
nses
Whilst the charity has a close working relationship with the Arnly, there are no transactions with the Arniy
whi¢h require di8closure under SORP 2005. The only transactions made by the charity in favour of the unit
are wholly attributsble to the charitable activities of fillihering military e￿icIency. The Managing Trustee is
an oificer or equivalent and fulfils the role as trustee in &cordance with the applicable laws and regulations.
No expenses hav¢ been paid to the trustee. In the event thai expenses have been paid to the trust¢¢ these are
disclosed under the Managing Trustee's comments.
sts of Ca
itsl Pro
Fixtures,
rittings &
equipment
Motor
vehicles
Total
Balance blf
Purchases
Sales & W/Os
reciation
Balance c/f
0.00
0.00

Total Value of Investments b Cate
Value £
537.306.29
0.00
0.00
57,259.41
in
value
market value
atbe
innin
Add additions to investments al cost
investments
I,ess dis
sals at c
in
value
investments sold
Addl(d¢duct) net gainl(loss) on revaluation (gaitdlos5 at end of
accountin
riodlaudit
in
value
market value
ear
urch&sed
at end of
594 565.70
Breakdown of Market Values at
Year End
GPF/
Unrestricted
Value £
Restricted
EndowTnent
Totsl
value
Value £
0.00
Income
durin
ear
Value £
Value £
Valu¢ £
Investment properties
Investments listed on a recognised
stock exchan Je
Investments held in unit trusts or other
collective investment schemes
Investments in subsidiary or connected
undertakin
s and com
anies
Securities not listed on a recognised
Stock Exchan
Cash held as part of the investment
rtfolio
Other investments
0.00
318,609.11
275,956.59
0.00
594,565.7
0.00
Total
258380.99
275,956.59
594,565.7
List of Debtors
Debtor
Date of Debt
Amount
None
Total
• There ar¢ no amounts falling due after more than one year (delete &s appropriate).
Ltst of Creditor5
Credilor
Date of Credit
Amount
None
Total
* There are no amounts falling due after more than one year (delete &s appropriate).
0.00

Paid Em
This
ear£
Last
ear£
Gross wa
es
er's National Insurance
Pension Contributions
Total staff costs
0.00
Give the numb¢T of employees who w¢re engaged in ¢ach of the followin
activities:
ear
Costs of
eneratin
Charitsble activities
Other
funds
Totsl
0.00
0.00
No individual anployee received a salary of over £600(K).00
Governance Costs
Last
ear£
0.00
Audit or inde
ndent examination fee
0.00
io.
Restricted￿ndowrnent Funds
Give details of the movements of the individual funds summarised in the restricted and endowment column
of the Statements of Financial Aclivities (SOFA).
Fund Name
Fuod B81 BIF
Irlroming
Re50urce5
ror
Outgoing
Resource5
for
Tr￿￿fer5
Gains and
Fund Baj C/F
Benevolent Fund
145,214.94
2,968.6
0.00
0.00
142.246.33
Ida Blackett
Charitable fund
124,545.73
0.00
0.00
0.00
124,545.73
Royal Arn]y
Temperance
Association
9,164.53
0.00
0.00
9.164.53

A brief explanation &s to the nature and purpose of the charity's Restricted Funds is to be provided.
Name of Restricted Fund
Benevoleni Fund
Ida Ejlackett Charitable
fund
se of fund
Provision of welfar¢ to both servin
and retired members of the L4ChD
Originally sel up to fund the equippingv of Anglican Garrison churches in
Aldershot and extended to include Anglican Garrison churches in
Gernwiy. There are restrictions on this account relating lo furnishing
Garrison churches and helping Arn]y Chaplains in necessitous
circumstance5.
Origknally established to advice 'the temperance among soldier5 '0f the
lower orders,. Restrictions have been changed with Charities
Commission perniission to make the objeclives in line with the
Associalion fund. Agreed ai Truslees mecling in April 2023 that this
fund should b¢ used for an
Adventurous Trainin
ants.
Royal Anny Temperance
A550ciation
Heri
e Assets.
Heritage assets that are owned by the charity but purchase(Vacquired prior to l Apr 06 are nol included in
the charity's capital pioperty value (see note l.j). A lisVdescription of these assets is below:
Furniture,
ictwes
silverware. miscellaneous items, as
list.
12.
Declarations
All of the charity's commitments are provided for in the accounts.
No guardntees have been given lo third parties.
The charity has not received any loans that are outstanding at the year-end and secured on &ssets.
The charity has not granted any loans lo institutions or companies connected with the charity.
The charity did not make any ex-gratia payments during the year.
Sufficient Te50urces are held in an appropriate fonn to enable each fund to be applied in accordance with the
restrictions imposed.
The financial aclivitie& aS￿ts and liabillties of all th¢ charity's branches or sections have been included.
The tn￿tee$ have not changed the year end date or the length of the charity's financial year.

Th¢ charity has no designated funds (if thwe are designated funds the reason for designation and when each
designated fund is intended to be used by is to be stated in the Managing Trustee report).
All the charity's operations are continuing operations and there were no operations discontinu¢d or acquired
during the year.
No funds (unrestricted. designated. r¢stri¢ted or endowment) are in deficit at the balance sheet date.
Th¢ charity has no intangible assds.
There were no int¢r-fLmd loans outstanding at the balance sheet date.
None of the charity's functional fixed assets have been re-valued during the year and the charity does not
have a policy of revaluation of thcse assets.
The charity has no subsidiary companies.
The charity has no material fixed &ssets which have not been capitalised and included in the balanc¢ sheet.
) internal transfers have occurred out of restrictdlendowment ￿nds. In the event thal a transfer has taken
place, fiill details of the reason for the transfer are disclosed in the Managing Trustee's comments.
All investments held ar¢ investment assets in the UK unless otherwise stated.
Note: Where any of the declarations are not correct they are to be crossed out and details provided in the
Managing Trustees comm¢nts.
A4ditional comments..
Signa
Revd Amy Walters
Name
Date:
Account Holder

Mvdn&ging Trustee's Annual Report and Comments:
Unit CHAPS(A)
Ad(fress Zone 2Z, Second Floor, Blenheim Buildin& Marlborough Lirte& Aftdov￿ SPI18HT
Charity name and Charity Con]missionlRegulator registered number. RAChD Association. 259297
Description of the charity's trusts
This should include".
Details, including date if knolvn of the charity's governing document (e.g. trust deed will,
constitution etc). and
A brief explanation of the charity's objects.
Where applicable, you may choose to give details of any specific investment FK)wers of the charity.
Governing Document
(e.g. Trust Dee
Constitution
Rules as amended on the 14 (ktober 2011
Objects of the Charity
The promotion of etyiciency of the Anned Forces of the Cro￿￿ by the
provision and support of facilities and activities for the efficiency and well-
bein
of service
rsonnel.
Explain briefly how trustees are elected or appointed and details of any induction and trustee training
attended.
Trustee selection
method
Trnstees are selected as per instrnctions contained in the Association Rules
dated the 14th October 2011 at para 6.
Trustee induction and
training
Details of trusle¢ selxtion are held in the governing document. In November 2013
the fund tsken over as a Service fund and from this date fiill SPS requirements for
the induction of new trustees will be met.
Explain about what the charity is trying to do and how it is going about it. You are only required to provide
a brief summary of the main ￿tivitieS and achievements of the charity during the year in relation to its
objects.
Summary of main
activilies in relation to
the Charity's objects
The fund exists to promote the efficiency of the RAChD and, in particular, by
maintaining contact between p&sl and present members of the Department
whilsl fostering esprit4le-corps and comradeship. In addition, the fund
provides relief on either a general or individual basis to Chaplains, fornier
Chaplains and their dependants who are in conditions of nee¢ hardship or
distress.
io

SUMM￿ ofmain
achievements of the
Charity during the
The regional activities of the Associatio￿ in Scotland. Northern Ireland and
the south of England look place. along with a residential event at the Arnied
Forces Chaplaincy Centre at the Defence Academy in Shrlvenham. at which
the Association's AGM was held.
Grants have been made by th¢ Association in respect of particular needs of
retired as well as serving chaplains. In addition, funds have also been made
available to support and develop the chaplains in the regular and reserve
service.
Provide a brief review of the financial position of the charity. This should include the principal types of
income.
Financial Review
Principal income is derived from investments held and subscriptions from
fonner Arniy Chaplains and One Day's Pay Scheme contributions from
serving chaplains.
-ve Managing Tn￿tee should give in their rerK)rt a description of the followlng policies..
For the selection of investments for the charity.
For detennining the level of income reserve5 held. stating and explaining the level of reserves
held.
Where grants are made by the charity. the selection of individuals and institutions who are to
receive grants out of the assets of the charity.
Financial reserves
lic
No financial reserves policy is held wtthin the governing document.
Investments selection
policy and
perfonnance of those
investments.
Inveslments are held with CCLA and Embark (fornierly Sterling) and are
deemed medium risk. The war in Ukraine, Israel and the Middl¢-East have all
had an adverse effect on investment perfomwice in many sectors. However.
despite thal. the CCLA investhienls have shown a 9.71 increase since the start
of the year and the Embark (now Scottish Widows) h&s shown a 13.50/0
incre&s¢ in vaIue.
Provide the name of trusteeslthe Managing Trustee(s) during the report year.
Managing Trustee's
nameltrusfres. names
Er Off￿10 trustees: The Chaplain General - Revd Canon Michael David
Parker KHC (Managing Trustee). The Deputy Chaplain General- Revd
David Barrett KHC illl 5 Jan 25,. Revd Antony Feltham-white OBE KHC
from 6 Jon 25.
Elected iru$tee8: Col (ret'd) Tim Purdon" Revd Stephen Alastair Blakey"
Revd Canon William Grant Ashton lill 21 Jul 24,. Revd Dr David Hart rill
21 Jul 24,. Revd Dr Jam¢s Francis till 14 Jun 25,. Revd Jeremy Peter Hellier.
Mrs Domini Barrett: Revd Richard Gordon Meiklefrom 26 Mar 24.. Revd
Timothy Flowersfrom 15 Apr 24,. Revd Simon Rowlandsfrom 15 Apr 24..
Revd Patrick Cablefrom 21 Jul 24,. Ven Canon Stephen John Herbert
Dunw(x)d
om 14Jan 25.
Serious Incidents
None

Public Benefit
Statement
This fund provides public benefit by assisting service personnel to be more
effective in the perfomlance of their Toles within the Ann¢d Forces of the
Crown. It do¢s this by providing and supporting facilities and social activities.
The fund promotes the efficiency of the Arnied Forces of the Crown by
enhancing the British Arniy's capability lo undertake the roles demanded of il
including the defence of the United Kingdom and its inter¢sts.
(I confirm that I have paid due regard to the Charity Commission of England
and Wales's guidance on public benefit when deciding what activity the
charity should undertake.)
Addilional comments (include any declarations which were not corr¢ct (Pg 819)):
Signature
Name Revd Michael Parker
Date:
Appointment Cha
lain General
12

Intffii￿ Audil Board Report
IL4ChD Aswlaiion A¢efjunts Year Ended 31 January 2025
I have ¢xamiMI th¢ books of x¢ou￿ arAI reeords from which the final aC￿)Unts w¢re
prcwcd and ￿vC obtained all the infoTmatiOll anth¢xplanatioThs were necewy for the
of my intunal ￿lL
I certify that ffld of p￿1 cknks have been {￿nd￿ted in aC￿rdan￿ with Seryice
Funds Re8ulthion& .
Subi¢¢t to my ob8¢rvalion 5¢¢ ou¢ b¢low l am Satisfi￿ (hal ￿0per IKx>ks of ￿COunt
have been ketrt a￿] that thè final accounts 8ive a true and fair view of thc results or
tran￿lIOnS ov¢r the period a￿1 of the stak ofihe F￿}d'S affairs as at the date of bakn
8heeL l am satisfied that cash aThJ bank tAlaiices and stocks on hand have b¢en protydy
I hav¢ signed the original b￿kS of account a￿1 thc origind records I have cbecked.
All Vouc1￿r5 rclatin8 to Ihis account period bave been ¢anLYlle(L
I have made the followift8 whilst carryin8 the Intern￿ audit:
Signature

CHAPS- RAChD ASSOCIATION FUND
S02 SPS- Ind•p•ndent Examiner's Report on th• Accounts, and Comments
Direction 1: Check whother the charity is eligible to have an independent
examination. I've used the guidance summary at Annex C lo Chapter 21 of ACSO 3354 to ensure
independent examination by the ComdlS02 SPS is authorised.
Dlrection 2: Chock for any conflict of interest that provonts tho examiner from
carrying out their indepandent oxamination. I declare that I have not acted as IA or had any
other involvement in the day lo day running of a service fund {e.g., in a previous assignmenll within
the last Ihree years.
Diredion 3: Record your indepondent examlnatlon. A record of associated
documents used for this audit is being stored along with the report and accounts.
Direction 4: Plan your independenl examination. As the examiner l oblained the
relevant constitution. objectives, organisational structure. the funds managed, ils activities and
accounting records and systems prior to conducting my examination.
Direction 5: Chock that acGountlng records are kept to the to the required
standard.
As the examiner I satisfied myself that all relevant PAXTON+lAB 397 accounting
records and subsidiary books are mainlained and up to date, including an examination of
transactions carried within the fund during the fund's last G1 audit.
I have checked that the 6-monthly FM￿ruStee internal financial controls thecklist
(British Amiy) was completed (see Annex 8 to Chapter 2 of these regulations).
Dir0Ction 6: Check that the accounts arn consistent wlth the accountlng rocord.
As the IE l examined the final accounts to ascertain if they revealed any unusual items,
unexpected fluctuations or inconsistencies.
Direction 7: Check that the Charlty Is operated in Ilno with the accrual's basis of
accounting. The accounts are prepared on an accrual's basis. and the relevant checks have been
made to confirni that the charity accounting complies with the accrual's method of accounting.
Wherever deviation may exist, guidance was provided to the MT and are recorded within this
report.
Direction 8. Chock the reasonabloness of tho significant estlmates and
judgments and accounting policles used in accounting for the typos of funds hold and in
the preparation of tho accounts. I have Gh8cked:
The general accounting policies of the service fund have been agreed with the
Charity Commission and are listed in the AF N1514.
Any signifi¢anl income expectslions listed in the Managing Trustee s Financial
Reviews in previous accounting periods are noted and their continued receipt considered
against future planned expenditure where appropriate.
I checked that separate funds of th8 charity have been correctly a¢¢ounted for
and reported correctly in the accounls.
I checked to ensure that no material breach of trust has taken place in the use of
Gharitable funds in the reporting period e.g., use of monies in a restricted fund for a purpose
outside of th8 restriction.

Dlrectlon 9. Tho oxaminer must check whother tho trustOe8 havè considerod the
financial circumstances of tho charity at the end of the roporting period and, rf the accounts
aro proparod on an accrual's basis, check whether the trusteos have assessed the charity's
position a8 a going concern when approving tho accounts.
The IE should consider if the serviGe fund remains viable for future accounting
periods.
Consider the worth of the service fund over the periods of previous AF N1514s-
Consider if the worth of the fund reduced over an extended period.
I've considered Ihe worth of the service fund over the periods of previous AF
N1514s and assessed rf the worth of the fund reducing over an extended period.
Debtors and Creditors have been examined and guidance provided to FM
where n6cessary.
10. Dlroctlon 10. Chock the forni and content of thg account. I have..
The service fund accounts and AF N1514 complies with SORP and the minimum
accounling stsndard required (SOFA, balance Sheet and completed notes to the accounts).
Checked for the correcl completion of the AF N1514.
11. Direction 11. Directlon 11 dlrects independent examlners to Identlfy items fr¢>m the
analytical review of th• accounts that need to be followed up for further explanation or
evidence.
Any follow up action or request for further explanation ¢an be found at paragraph 13
below.
12. Direction 12.1 have compared the trustoes, annual report wlth the Accounts.
Comments
13. The IA comments are noted. I have the following comments. som8 of which requires action:
a. There has been no movement in majority of the restricted funds.
b. There is an excessive balance on the restricted fund. MT to review subscriplions and or grants
within the fund.
c. Cashflow is tied up in restricted funds. MT to scrutinise.
Date: 20 tsLT 2S
Independent Examiner's
Signature
Name..
Maj S Kamble AGqSPS)
Appointment..
S02 SPS HQ SE