2022-08-31-accounts - Andrew Cassell Foundation (Racing For The Disabled)

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CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01.09.21 Period start date To 31.08.22 Period end date Charity name: Andrew Cassell Foundation Charity registration number: 1057742 Objectives and Activities SORP refererxe Sumrnary of the purposes of the Charity as set out in its goveming document Parn1.17 To support individuals with disabilitias, mainly physical and sensory• to take part in yacht racing and cruising and to encournge the integration of those sailors with disabilities wlth able bodied sailors. Sailinglraclngftraining on alternate Eekends and Thursday evenings throughout the year. Irrtroduction of a seat designed and built to enable a wheelchair user to take part in sailing activities. Training of new volunteers and further training r existing volunteers. The Trustees continue to understand the public benefft and for this reason have been striving to make the sport more accessible through upgrading equipmen¢ working with local organlsations and enhanced training for voluntsers. Summary crftha main 8¢tivities in relation to those purposes for the public benefit, in particular, ttle activith'es, projects or services identified in the accounts. Para 117ar* Statement confiming whelher the trustees have had regard to the guidance issued by the Charity Commission on public befit Para1.18 Additional inforniation (optional) You ma choose to inckjde further statements where relevant about: SORP releren¢e Para 1.38 Policy on grant making P•• 1.38 Policy on social investment including program related investment We are heavity reliant on voluntsers to help support the disabled people. New volunteers ara trained and existing ones contlnue to be furthertrained as their independence rows. P•a 1.38 Contribution made by volunteers

Other Achlevements and Perfomiance SORP referae The charity has ¢onlinued to grow with the introductlon of new disabled individuals and volunteers. Individuals have become more independent and progress well both within and outside of the sporL Developed and introduced a fixed seat with tank style steering to enable wheelchair to takè part in the Prnstigious Cowes Week R1cing EvenL This seat has also been used to enable other Indlviduals to take part In sailing activities. lan Wyllie commence Is sall around the UK in August, which Can bè viemftd on "Sailing Trilleen. website, promoting the charity as a way of saying thank you. Discussions with HK Physio to develop rehabiliL*ion support for arnputees, ram to be introduced in Se mber. Summary of the main achievements of the charity. identfying the difference the Charity's VK)rk has made to the circumStanS of its benefickqries and any V•ider ben8fits to society as a whole. Parn 1.20 Additional infomiation {optional) You ma choose to indude further statements vhwe relevant about. Achievements against objectives set Para 1.41 perfOnnan of furKlraising activities against objectives set P¥a141 Investrnent perfoman against objects'ves Para 1.41 Other

Financial Review Review of the charity's financtal position at the end of the period Statement explaining the policy for holding resep4es ststing why they are held P¥a 1.21 See separate attachment Para 1.22 To hold Iwo months expenses so that it can meet any committed costs In the event that donations are not forthcoming for a time. £6.51XI.00 Amount of reserves held Reasons for hofding zero reseeS Details of fund materially in deficit Explanation of any unc8rtainties aboLrt the charity conb'nuing as a going ¢oncem Paya 1.22 Ptra 1.72 P4¥th 1.24 There is no fund that is materially in deficiL There no uncertainties as the charity has a healthy bank talance, continuas to i)perate and has sulficlent reserves to cover expenses. Pva 1.23 Additional information (optional) You ma choose to inckjde further statements where relevant abouL' The charity's prrncipal sources of funds (including any fundraising) Para 1.47 Investrnent pollcy and objectives induding any social investment policy adopted Pra 148 A descriptson of the principal risks faang Ihe charity Para 1.46 Other

Structure, Govemance and Management Description of tharitys trusts.. Type of goveming document Pata 1.2S Service Provider is thé goveming document The charity is an unincorporated association. How is the charity cnstI1Ute Pwa 1.25 rated Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint or more trustees Parn 1.25 Managed by the current Trustees. the selection methods used are one or more of tho following: a connection to the sailing industry, a history of supporting the Foundatlon. experience in a particular rield (e.g. Treasurer) and a passion to support disabled indlvlduals to have access to the s orL Additional information (optional) You ma ¥Se to indude further statements where relevant at)out: Policies and prOdureS adopted for the induction and training of trustees Para 1.51 The tharity's organisatirxlal structure and any wider nebNork with which the charity works PBra 1.51 Relationship with any related parties P¥a 1.sl Other Reference and Administrative detslls Charity name Other name the Gharity uses istered chari number Charity's principal address Andrew Cassell Foundation No other names 1057742 16 Bellevue Road Cowes P0317HL

t+James of the charlty trustees who manag• the charity Date¥ a¢t¢d If not for whole Trustee name Olllce {If any) Nameof person lor body) •ntitl•d Daniel Mark Lane Paul Gomm Ang8la Smith Mark Charles Hart Chaiman Secretary Treasurer Appointed 28 June 2022 TNstee 10 12 13 14 15 16 17 18 19 20 Corporate trustaes- names of the directors at the data the report vrds ap Dlrector namè Nota li¢abl8 rov8d Name of trustees holding tille to property b8longiro to the charity Tru8tee Dates acle#l If not forwhole Not applicable

Funds held as custodian trustees on behalf of othe Description of the assets None held in this Gqpacity Name objects of the charity on whose behalf the assets are held and how this falls wthin the custodian charity's objects None Details of arrangements for safe oJstcxdy and segregation of such assets from th8 charity's own assets None Additional Inforniatlon {optlonal) Namès and addresses of advisers (Optlonal Informatlon) Type of Name Address adviser None Name of chief executive or names of senior staff members (Optional inforniation) NIA Exemptions from disclosure Reason for non4isdosure of ke None ersomel details Other optional information None

Declarations The trnstees declare that they have approved the trnstees. report above. Slgned on behalf of tha charity's trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Mark Hart Angela Smi Twstee Treasurer Date /¢J 6/Ls

	Andrew Cassell Foundation (Racing for the disabled)	Andrew Cassell Foundation (Racing for the disabled)	Andrew Cassell Foundation (Racing for the disabled)	Charity No (if any)	10577742
	Annual accounts for the period
	Period start date	01/09/2021	To	Period end date	31/08/2022

Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
		34,774	6,100	-	40,874	39,812
		17,328	-	-	17,328	9,328
		-	-	-	-	-
		4	-		4	1
		-	-	-	-	-
		-	-	-	-	-
		52,106	6,100	-	58,206	49,141

		187	-	-	187	156
		31,906	7,962	-	39,868	26,505
		-	-	-	-	-
		1,268	-	-	1,268	1,059
		33,361	7,962	-	41,323	27,721

		18,745	1,862 -	-	16,882	21,420
		-	-	-	-	-
		18,745	1,862 -	-	16,882	21,420
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		18,745	1,862 -	-	16,882	21,420

		14,309	15,252	-	29,561	8,141
		33,054	13,390	-	46,443	29,561

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
21,000	-	-	21,000	11,000
-	-	-	-	-
-	-	-	-	-
21,000	-	-	21,000	11,000

-	-	-	-	-
2,754	-	-	2,754	2,210
-	-	-	-	-
15,271	8,390	-	23,661	17,977
18,025	8,390	-	26,415	20,186

972	-	-	972	1,625

17,053	8,390	-	25,443	18,561

38,053	8,390	-	46,443	29,561

-	-	-	-	-
-	-	-	-	-

38,053	8,390	-	46,443	29,561

-			-	-
	13,390		13,390	15,252
27,054		-	27,054	8,309
6,000			6,000	6,000
33,054	13,390	-	46,443	29,561

Signature		Print Name		Date of approval dd/mm/yyyy

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE ANDREW CASSELL FOUNDATION (RACING FOR THE DISABLED) ON THE ACCOUNTS FOR THE YEAR ENDING 31 AUGUST 2022

I report on the accounts of the Charity for the year ended 31 August 2022, which are set out on pages 1 to 30.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the 2011 Charities Act. My examination has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for our examination, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;
To follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Act, as amended); and
To state whether particular matters have come to our attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with our examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:
proper accounting records are kept (in accordance with section130 of the 2011 Act); and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mark Paxton FCCA Bright Brown Limited

Dated: 27 June 2023

Exchange House St Cross Lane Newport Isle of Wight PO30 5BZ

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

Yes

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support ACF has a healthy bank balance, continues to opperate and the conclusion that the charity is a going has sufficient reserves to cover expeneses concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes ✓ * -Tick as appropriate No ✓

Please disclose:

(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ✓ No ✓ * -Tick as appropriate

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

Yes ✓ No ✓ No material prior year erro *Please disclose:*	Yes ✓ No ✓ No material prior year erro *Please disclose:*	r have been identified in the reporting period (3.47 FRS 102 SORP).
	✓	* -Tick as appropriate
	✓
	:
*(i) the nature of*	*the prior*	*period error;*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓

	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
£150
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓

Yes No N/a	Yes No N/a	Yes No N/a
✓	✓	✓
Yes No N/a
✓	✓	✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 34,774 4,600 -39,374 39,812 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 34,774 4,600 - 39,374 39,812 Sailing 6,456 - -6,456 6,893 Clothing for sailing-Misc 112 - -112 735 BBQ 2,280 - -2,280 1,700 Fair Winds Art Exhibition 7,910 1,500 -9,410 - Other 570 - -570 - Total 17,328 1,500 -18,828 9,328 - - - - - - - - - - Other - - - - - Total - - - - - Interest income 4 - -4 1 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 4 - -4 1 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 52,106 6,100 -58,206 49,140 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	34,774	4,600	-	39,374	39,812
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	34,774	4,600	-	39,374	39,812

	Sailing	6,456	-	-	6,456	6,893
	Clothing for sailing-Misc	112	-	-	112	735
	BBQ	2,280	-	-	2,280	1,700
	Fair Winds Art Exhibition	7,910	1,500	-	9,410	-
	Other	570	-	-	570	-
	Total	17,328	1,500	-	18,828	9,328

		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	4	-	-	4	1
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	4	-	-	4	1

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		52,106	6,100	-	58,206	49,140

All income in the prior year was unrestricted except for: (please provide description and amounts)		MM Wyllie Charitable Trust - £20,000 for boat repairs and refurshishment. Whirlwind Charitable Trust - £5,000 for equipment to enable wheelchair users on/off boat and Support. Ian Wyllie-£400.00for ITequipment
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		Not applicable

		Not applicable

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		Not applicable

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	187	-	-	187	156	-	-	156
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	187	-	-	187	156	-	-	156
Expenditure on charitable activities:
Sailing	1,155	-	-	1,155	2,107	-	-	2,107
MG Marine ConsultancyFees	19,060		-	19,060	15,396	-	-	15,396
Clothing	203	-	-	203	442	-	-	442
BBQ	2,006		-	2,006	1,606	-	-	1,606
Boat Repairs & Refurbishment		4,139	-	4,139	5,148	-	-	5,148
Seat For Disabled	-	2,323	-	2,323	-	-	-	-
Fair Winds Art Exhibition	3,560	1,500	-	5,060	-	-	-	-
First Aid Course/Ins/Memb Fees/Rib Fuel/Misc/Charges	5,922	-	-	5,922	1,807	-	-	1,807
Total expenditure on charitable activities	31,906	7,962	-	39,868	26,506	-	-	26,506
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Independent Examination	972	-	-	972	900	-	-	900
Turstees Travel Expenses	296	-	-	296	159	-	-	159
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	1,268	-	-	1,268	1,059	-	-	1,059
	33,361	7,962	-	41,323	27,721	-	-	27,721

Other information:

Analysis of expenditure on charitable activities

	Thisyear				Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	972	900
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	11,000	11,000
-	-	-	10,000	10,000
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	21,000	21,000

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	11,000	11,000
-	-	-	21,000	21,000

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

N/a N/a

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*	This year Last year	This year Last year
	-	-
	-	-
	-	-
	-	-

14.6 Other disclosures

*(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as* *security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

This year £	Last year £
-	-
-	-
2,754	2,210
2,754	2,210

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	566	-	-
-	-	-	-
972	1,059	-	-
-	-	-	-
-	-	-	-
972	1,625	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	Thisyear	Lastyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	23,661	17,977
	-	-
	23,661	17,977

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
MM Wyllie Charitable Trust	R	Boat repairs & refurbishment	9,852	-	-4,139		-	5,713
Whirlwind Charitable Trust	R	Equipment to enable wheelchair user on/off boat and Support	5,000	-	-		-	5,000
Ian Wyllie	R	IT Equipment	400	-	-	-	-	400
Golders Dream Foundation	R	Seat for disabled and spinakers	-	4,600	-2,323	-	-	2,277
Spinlock Limited	R	Fair Winds Art Exhibition	-	1,500	-1,500	-	-	-
Revaluation Reserve		Revaluation surplus on Fixed Assets	6,000	-	-	-	-	6,000
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	8,309	52,106	- 33,361	-	-	27,054
Total Funds			29,561	58,206	- 41,324	-	-	46,443

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
MM Wyllie Charitable Trust	R	Boat repairs and refurbishment	-	20,000	-5,148	-5,000	-	9,852
Whirlwind Charitable Trust	R	Equipment to enable wheelchair users on/off boat and Support	-	5,000	-	-	-	5,000
Ian Wyllie	R	IT Equipment	-	400	-	-	-	400
MM Wyllie Charitable Trust	U	Matt Grier Consultancy	-	10,000	-10,000	-	-	-
Revaluation Reserve	U	Revaluation Surplus on Fixed Assets	6,000	-	-	-	-	6,000
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	2,141	13,740	- 12,573	5,000	-	8,309
Total Funds			8,141	49,140	- 27,721	-	-	29,561

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
----- End of picture text -----

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *Please give details of why remuneration or other* *employment benefits were paid.*

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
No trustee expenses have been incurred (True or False)		*FALSE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	296	159
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	296	159

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year	This year	This year	This year
There have been no related party transactions in the reporting period (True or False)						*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

Last year	Last year	Last year	Last year	Last year	Last year
There have been no related party transactions in the reporting period (True or False)						*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		Amounts written off during reporting period
			£	£	£		£




*For any related party, please provide details of any* *guarantees given or received.* *In relation to the transactions above, please provide the* *terms and conditions, including any security and the nature* *of any payment (consideration) to be provided in* *settlement.*