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 b￿efit 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 refera￿e 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 circumStan￿S 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 rese￿eS 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 t*alance, 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 P*ra 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 c￿nstI1Ute 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 prO￿dureS 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| 8 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**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| |||||||| |||||||| 9 ## **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 ``` 10 ``` ## **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.**_ 11 ## **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).|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._**|||| 12 **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._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|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||| ||✓|✓|✓| 13 |**2.4 ASSETS**
£150
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||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||| |||✓|✓|✓| 14 |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**|The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||||| |||||| 15 **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||||| 16 **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| 17 ## **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**||-|-|-|-|-|-|-|-| 18 **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| ||-|-| ||-|-| ||-
|-| 19 **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** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**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| 20 ## **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._ 21 **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| 22 **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| 23 ## **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| 24 **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| 25 **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** _**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**_ |**_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| 26 ## **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 -----**
_**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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._**||||||| |||||||| |||||||| 27 ## **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.**_ 28 ## **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._**|||||||| ||||||||| ||||||||| ||||||||| 29