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2022-12-31-accounts

Trustees G Hughes
R Hodgson
G Nicholson
D Rudland
R Fenton
L Russell
C Hewitt
D Hewitt
JPick
Officers
Chair R Hodgson
Honorary Treasurer G Hughes
Honorary Secretary R Hodgson
Charity number 1055435
Company number 03192077
Principal address 231 Windmill Lane
Cheshunt
Hertfordshire
EN8 9AJ
Registered office 231 Windmill Lane
Cheshunt
Hertfordshire
EN8 9AJ
Independent examiner Gary Howard FCA
Howard Wilson Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 ONE
Bankers CAF Bank
25 Kings Hill Avenue
West Mailing
Kent
ME19 4JQ
Lloyds Bank Pic
1 Bircherley Street
Hertford
Hertfordshire
SG14 1BU

HERTFORDSHIRE YOUNG MARINERS, BASE LEGAL AND ADMINISTRATIVE INFORMATION Bankors 1¢ontIn￿dI Scottish Widows PO Box 12757 67 Morrison Street Edinburgh EH3 BYJ Shawbrook Bank Ltd Lutea House Warfey Hill Bu%ness Park The Drive Great Warfgy Bren￿OOd Essex CM13 38E

Current financial year
UnrestrictedRestricted Endowment Total Total
fundsfunds funds
20222022 2022 2022 2021
Notes
Income and endowments from:
Voluntary income 3 25,266 25,266 57,691
Operation of Mariners' Base 4 285,376 2,200 287,576 229,937
Investments 5 267 267 29
Other income 6 5,570 5,570
-
Total income 316,479 2,200 318,679 287,657
Ex^enditure on:
Operation of Mariners' Base 7 295,064 5,765 22,558 323,387 287,629
Net movement in funds 21,415 (3,565) (22,558) (4,708) 28
Fund balances at 1January 2022 167,435 17,140 570,111 754,686 754,658
Fund balances at 31December
2022 188,850 13,575 547,553 749,978 754,686
Prior financial year
Unrestricted Restricted Endowment Total
fundsfundsfunds
2021 2021 2021 2021
Notes
Income and endowments from:
Voluntary income 3 56,701 990 - 57,691
Operation of Mariners' Base 4 219,937 10,000 - 229,937
Investments 5 29 - - 29
Total income 276,667 10,990 - 287,657
Expenditure on:
Operation of Mariners' Base 7 258,600 6,471 22,558 287,629
Net movement in funds 18,067 4,519 (22,558) 28
Fund balances at 1 January 2021 149,368 12,621 592,669 754,658
Fund balances at 31 December 2021 167,435 17,140 570,111 754,686
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

All income funds
2022 2021
Gross income 318,679 287,657
Total expenditure from income funds 300,829 265,071
Net income for the year 17,850 22,586

2022 2021
Notes
Fixed assets
Tangible assets 11 629,328 655,773
Current assets
Stocks 12 156 33
Debtors 13 8,849 8,886
Cash at bank and in hand 170,909 155,399
179,914 164,318
Creditors: amounts falling due within
one year 15 (49,264) (51,405)
Net current assets 130,650 112,913
Total assets less current liabilities 759,978 768,686
Creditors: amounts falling due after
more than one year 16 (10,000) (14,000)
Net assets 749,978 754,686
Capital funds
Endowment funds - general 18547,553570,111
Income funds
Restricted funds 1913,57517,140
Unrestricted funds 188,850167,435
749,978754,686

Voluntary income
Unrestricted Unrestricted Restricted Total
funds funds
funds
2022 2021
2021
2021
Donations and gifts 1,600 990
3,771
4,761
Core grant support for Mariners Base 23,666 -
52,930
52,930
25,266 990
56,701
57,691
Grants receivable for core activities
Coronavirus Job Retention Scheme Grant 58 -
28,787
28,787
Covid 19 grants - Borough of Broxbourne 4,000 -
24,143
24,143
Build Back Better Grant 19,608 -
-
-
23,666 -
52,930
52,930
Operation of Mariners' Base
2022 2021
Core charitable activities
Courses and instruction 278,894 210,335
Admissions and equipment hire 30 -
Performance related grants 2,200 10,000
Solar electricity income 6,452 9,602
287,576 229,937
Analysis by fund
Unrestricted funds 285,376 219,937
Restricted funds 2,200 10,000
287,576 229,937
Performance related grants
Borough of Broxbourne 7,500
Hertfordshire County Council Locality Budget Grants 2,200 2,500
2,200 10,000
5 Investments
Unrestricted Unrestricted
fundsfunds
2022 2021
Interest receivable 267 29
6 Other income
Unrestricted Unrestricted
funds funds
2022 2021
Other income 5,570 -
2022 2021
Staff costs 211,262 200,664
Depreciation and impairment 26,446 26,295
Premises costs 11,468 7,414
Insurance 13,448 13,066
Repairs and maintenance costs 22,948 13,632
Office costs 6,338 4,827
Computer and website costs 8,661 4,269
Motor and travel expenses 1,083 479
Promotion and publicity 1,068 136
General costs 2,701 2,001
Legal and professional costs 4,217 4,243
Governance costs 1,600 1,600
Bank charges and other finance costs 1,253 1,239
Irrecoverable VAT 9,794 7,100
Staff training 1,100 664
323,387 287,629
Analysis by fund
Unrestricted funds 295,064
Restricted funds 5,765
Endowment funds - buildings 22,558
323,387
For the year ended 31 December 2021
Unrestricted funds 258,600
Restricted funds 6,471
Endowment funds - buildings 22,558
287,629

2022 2021
Number Number
Charitable activities 14 17
Administration 2 2
Total 16 19
Employment costs 2022 2021
Wages and salaries 190,380 181,571
Social security costs 8,312 7,288
Other pension costs 12,570 11,805
211,262 200,664

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12Stocks
2022 2021
Finished goods and goods for resale 156 33
13Debtors
2022 2021
Amounts falling due within one year:
Trade debtors 5,266 4,527
Other debtors 79
Prepayments and accrued income 3,504 4,359
8,849 8,886
14 Loans and overdrafts
2022 2021
Bank loans 14,000 18,000
Payable within one year 4,000 4,000
Payable after one year 10,000 14,000
The long-term loans are supported by a guarantee to the lender from the UK Government under the Bounce
Back Loan Scheme.
The charitable company obtained the Bounce Back Loan from Lloyds Bank,repayable over six years with no
repayments in the first year. The interest rate is 2.5% per annum, with the interest in the first twelve months
being covered by the UK Government.
15 Creditors: amounts falling due within one year
Creditors: amounts falling due within one year
2022 2021
Notes
Bank loans 14 4,000 4,000
Other taxation and social security 2,891 2,140
Deferred income 17 27,002 30,643
Trade creditors 1,470 875
Other creditors 10,351 10,351
Accruals and deferred income 3,550 3,396
49,264 51,405
16 Creditors: amounts falling due after more than one year Creditors: amounts falling due after more than one year
2022 2021
Notes
Bank loans 14 10,000 14,000
17 Deferred income
2022 2021
Other deferred income 27,002 30,643
Deferred income is included in the financial statements as follows:
2022 2021
Deferred income is included within:
Current liabilities 27,002 30,643
Movements in the year:
Deferred income at 1January 2022 30,643
Released from previous periods (30,643) -
Resources deferred in the year 27,002 30,643
Deferred income at 31 December 2022 27,002 30,643
18 Endowment funds
Endowment funds represent assets which must be held permanently by the charity.Income arising on the
endowment funds can be used in accordance with the objects of the charity and is included as unrestricted
income. Any capital gains or losses arising on the assets form part of the fund.
Balance at Resources Balance at Resources Balance at
1 January 2021 expendedi January 2022 expended 31 December
2022
Permanent endowments
Sailing centre, climbing wall and caving
complex 592,669(22,558) 570,111 (22,558) 547,553
592,669 (22,558) 570,111 (22,558) 547,553
Sailing centre, climbing wall and caving complex is a permanent endowment fund which comprises
construction of the Hertfordshire Young Mariners' Base Centre and facilities for operation includedfor
operation as an outdoor centre. The fund also includes the fabrication of a new teaching room within the
existing main building.
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