CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From 01.09.24 Parfod start date To 31.08.25 Perfod end dats Charity namo: Andrew Casso11 Foundation (Racing for tho Disablod) Charlty reglstratlon number: 1057742 Objectives and Activities saRP Summary of the purw)ses of the charity as set out in its goveming document Parn 1.17 To Support individuals with, in the main, physical and sensory disabilities to take part In yacht raclng and crulslng and to •ncourage tho int•gralion of thos• sailors with disabilities with abl• bodl•d sailor•. Saillng, raclng and trainlng for dlsabled and able bodiad participant8 of differing abilities. Training of new volunteers and upskilling existlng volunteers. Continuation of dgvelopm•nt of improved safety m8Ur¢s. Summary of Ihe maln activities in relation to those purposes for the public benefit, in particular, th8 advltles, projecis or servlces klentlfied In the accounts. Statement confirming whether the trustees have had regard to th8 guidanc8 issued by the Charity Commission on public benefit ParA 1.17 ar 1.19 Par• 1.18 The Trustees continue to understand tho public benefit and for this reason have baan strlvlng to make the sport morn acc88slble by worklng wlth local oryanlsations and enhanced tralnlng for volunteers. Additional infomiatlon (optlonal) Youm oose to Include fu er statements where relevant about.. SORP RfeRrKe Para 1.36 Pollcy on grant maklng Pwa 1.38 Pollcy on soclal Investment including program related investment ACF are hvIly depond•nt on volunteers. of all levels, to assist supportlng tho actlvitios of our dlsabled partlclpants. Now volunteers aro always welcome and trdin•d, with existing volunteers being upskilled as tholr Indepond•nrA in¢r•as•s. Parn 1.38 Contribution made by volunteers
Sadly in March ACF'S founder and Patron Andy Cassell passed away aged 83. We, with many in the sailing community, miss his wisdom and mischievous sense of humour. With characteristic wisdom he transitioned from being an active manager of the Foundation to it's much loved Patron some years ago. The increased participation, growing engagement and number of boats entered at Cowes Week is Ihe best tribute we can offer. Andy lives on with us in every passionate sailor we su ort. Other Achievements and Performance SORP referen As a result of rapid growth in both the number of participants and the range of disabilities our sailors compete with, ACF entered four boats, our own three and a chartered one. for the first in Cowes Week. The results remained encouraging with a second place across the class of sixteen boats for ACF Dolphin and 10th. 12th and 13th for ACF Spare Part. ACF Limbitless and Hibiscus respectively. Despite these excellent results it remains an event where taking part is what counts. Summary of the main achievements ofthe charity, identifying ihe difference Ihe charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 The increase in participation is most welcome, but brings a higher demand on our volunteers and particularly our Coach and Director who remains responsible for much of the mentoring. This is key to the rapid progress in both skill and independence many of our sailors are able to achieve. Training continues to follow a fortnightly pattern from October to Cowes Week. The Foundation is exploring several developments to its training pipeline including a specific neurodiversity strand, possibly combined with a brain injury strand. ACF Alumni have had a bumper year, the highlights being a Solo Transpacific and multiple Round Britain and Ireland sails. These resulis reflect the true value of equality, diversity and inclusion.
Additional information (optional) You ma choose to include further statements where relevant about.. Achievements against objectives set Para 1.41 Perfonnance of fundraising activities against objectives set Para 1.41 Investment perfomiance against objectives Par8 1.41 Other
Financial Review Review of the charily s financial position at the end of the eriod Statement explaining the policy for holding reserves stating why they are held Para 1.21 See separate attachment. Para 1.22 To hold two months expenses so that it can meet any committed costs in the event that donations are not forthcomin for a time. £6,500.00 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity conlinuing as a going concern Para 1.22 Para 1.22 Par8 1.24 There is no fund that is materially in deficit. There are no uncertainties as the charity has a healthy bank balance, continues lo operate and has sufficient reserves to cover ex enses. Par8 1.23 Additional information (optional) You ma hoose to include further statements where relevant about.. The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Pard 1.46 A description of the principal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charily's trusts.. Type of governing document Para 1.25 Service Provider is the governing document. The charity Is an unlncorporaled association. How is Ihe charity constituted? le.g unincorporated association. CIOI Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Para 1.25 Managed by the current Trustees. the selection methods used are one or more of the following.. a connection to the sailing industry. a history of supporting Ihe Foundation, experience in a particular field le.g. Treasurer) and a passion to support disabled individuals to have access to the s ort. Additional information (optional) You ma hoose to include further statements where relevant about.. Policies and procedures adopted for the induction and training of Irustees Para 1.51 The charily s organisational structure and any wider network with which Ihe charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Charit name Other name the charil uses Re istered charit number Charity's principal address Andrew Cassell Foundation No other names Racin for the Disabled 1057742 16 Bellevue Road Cowes P0317HL
Names of the charity trustees who manage the charity Datas aet•d If not for wholè ear Trust•a namè Office lif anyl Nama of pèrson lor body) •ntltlad toa olnt trustee Ifan Daniel Mark Lane Paul Gomm Chairman Secretary Treasurer Angela Smilh Mark Charles Hart Trustee 10 12 14 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re Director name ortwasa roved Nota licable Name of trustees holding title to property belonging to the charity Trustee name Not a licable Dates acted If not for whole ear
Funds held as custodian trustees on behalf of others Description of the assels None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity s objects None Details of arrangements for safe custody and segregation of such assels from Ihe charily's own assets None Addltlonal Informatlon (optlonal) Names and addresses of advisers (Optional information) Type of Name Address adviser None Name of chief executive or names of senior staff members (Optional information) NIA Exemptions from disclosure Reason for non-disclosure of ke None ersonnel details Other o None tional information
Declarations The trustees declare that they have approved the trustees, rnport above. Slgned on behall ol the charftys tnstees. Signaturels) Full namels) Position (eg Seeretary, Chair. etc) ¥(4CJ I rt$1 z£
Charity Name Andrew Cassell Foundation (Racino for the DIs8bledl Annual accounts for the 91112024 To Ch8fit No Com an 1 OJ77742 eriod Period stsrt date P8riod end dal& 813112025 Section A Statement of financial activities (including summary income and expenditure account) Unrestricted Restricted funds income funds Endowment funds Prior year funds Recommended categories by activity Total funds Income {Nole 3) F01 F02 F03 F04 F05 Income and endowments from- Donations and legacies S01 26,975 12,866 1,630 28,605 12,866 38,205 15,759 S02 Olhertrading activities InvesltD8Dts S03 S04 166 166 179 Separate material item of inGne S05 Other S06 Total Expenditure (Notes 6) S07 40,007 1,630 41,637 54,143 Expendlture on.. Raising funds Charitable activitS S08 241 30,245 241 46,699 292 43,488 S09 16,454 Separate material expense item Oth8r S10 $11 Total S12 30,486 16,454 46.940 43,780 Ngt incomel{8xpgnditur9) b9foro tax for the reporting period S13 S14 9,521 14,824 5,303 10,363 Tax payable Net incomel{expenditure) after tax before investment gainslllosses) S15 9,521 14,824 5,303 10,363 Netgainslllossesl on Investments S16 Net incomel{expenditure) Extraordinary items Transfers between funds Other recogni5ed gainsll1055e51- S17 S18 9,521 14,824 5,303 10,363 S19 Gains and losses on revaluation of fixed assets forthe charity's own use S20 Olhergainstllosses S21 Net movement in funds S22 9,521 14,824 5,303 10,363 Reconclllatlon of funds.. Totsl funds brought fotward Total funds carried fonvard S23 43,396 52,917 19,685 4,861 63,081 57,778 52,718 63,081 S24
1L577742 NIA Lo-iJan> No Period start date-. 0110912024 Annual accounts for the period Section B Balance sheet To period end dale. 31,'0&12025 owrnpnt fund$ ola ola ast year Guidance note funds IncLYnp funds Fixed assets F01 F2 F03 FC Intsngible assets Tangible assets Heritage assets Investments (Note 151 (Note 141 INote 161 (Note ln Total tlxeda$$Èt$ BOI 32.520 32.520 32,520 B03 B04 3U5 32.520 32,520 32,520 Current assets Stocks Debtor5 INote 181 INote 191 B06 BO? 4,704 4,704 11,132 Investments (Note 17.41 Cash at bank and in hand INote 241 Tot4lGurrent a55ets BO8 B09 19,084 23.788 2.643 2.843 21,727 26.431 26,502 37,634 BIO Creditors.. arnounts falling due within o (Note 201 1.173 1.173 7.073 Net current a5selsl{liaknliiYes) R12 22.615 2.643 25,258 30,561 Total assots less current liabilths BL3 55.135 2.643 57,778 83,081 Creditors.. amounts falling due after one (Note 201 Provisions for liabilities EL4 BL5 Total netassets orllablllllos Funds of the Charlty Endowment funds INote 271 Restricted income funds (Note 27) Unrestricted fvnd5 Revaluation rosorve BL6 55.135 2,643 57,778 63,081 BL7 B18 2.643 19,e85 37,396 6.000 BL9 49.135 6.000 e.ooo Fair value reserve B21 Total funds B22 55.13 2.64? 57.77e fj3,081 The company was entitled to exemption from audit under s477of the Cornpanies Act 2006 relaling to srn?11 cornpanies. e memljers have not requlred the company io oblaln an éudltln •ccordan¢e wlth sectlon 476 of the Comp•nles Act 2006. The directors acknowledge th*rresponsibilities for¢omplyitTrg with Ihe requirements of the Companies Acl with respect to a¢¢ounling These accounts have been prepared in accordance with the prtjvisions applicable to small cornpanies subject to the$rnall companies reglme èndln •ccord&n¢e wlth FRS102 SORP. Signed by or two trustsdI[pr.tnrS nn hAhxlf nf all Iha tni%t Print Name Date of approval ddImMIyY 5mLth SvJn81ure of director 8Lrfhenluling 8¢counls being sent lo crpanIeS Mouse Signature D81& MMlyYyY Print nama
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of ANDREW CASSELL FOUNDA TION (RACING FOR THE DISABLED) On accounts for the year ended 31" August 2025 Charity no (if any) 1057742 Set out on pages 1and2 I report to the trustees on my examination of the accounts ofthe above charity {"the Trust") for the year ended 3110812025. Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 20111.the Act.). I report in respect of my exarnination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515)(bl of the Act. I have completed my examination. I confirm that no material matters have come to my attention {other than that disclosed below ') in connection with the examination which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounls do nol accord with the accounting records Independent examiner's statement I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Date: Signed: 3010512026 Name: Salina Ali Relevant professional qualification(s} or body lif any): FCCA - Fellow of the Association of Chartered Certified Accountants Address: University of Portsmouth Richmond Building Portland Slreet Portsmouth P012DE IER October 2018
Section B Disclosure Only complete if the examiner needs lo highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018
Section C Notes to the accounts Note 1 Basis of DreDaration This section should be cornDle¢8d bv all charitigs. 1.1 Basis of accounting These accounts have been prepared unLler the historical cost convention with ilerns recognised at cost or tr8nsaction v8lu8 unless othernvisa slat8d In the relevant notelsl to th888 accounts. The a¢Unts ha pared in accordance Mlh". the Statement of Recotntnended Practice". Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK 8nd Republic of Ireland IFRS 1021 issued on 16 July 2014 and with. and with. the Finantl81 R&porting Standard 8pplicabl& In the United Kingdom and R8public of Ireland IFRS 1021 and wilh the Charitie5 Act 2011. The charity conslitules 8 public benefit entity as defined by FRS 102.. Yes -Tick as appropriate 1.2 Going concern If there are material uncertain¢i85 rglatod to events or conditions that cast significant doubt on the charitys ability to continue as a going concern. please provide the following details orstale -Not applicable" appropriaée.- An explanation as to those factors that support the conclusion that the charity is a going concern., ACF has a healthy bank balance, contlnues to OPP813te and has sufficient reserves to Cover expenses Disc105ure of any uncertainties Ih8t make the going concern a88umption doubtful,. Nol 8ppli¢ble Wher8 accounts are not prepar8d on a going ¢oncÈrn basis, plea5È disclosÈ this fa¢t together with the basis on which the trustees pr&par8d th8 accounts and the rèason why th& charity is not regarded as a going concem. Not applicable 1.3 Change of accounting policy Th& accounts present a true 8nd f8ir view and no changes have been made lo the accounting policies 8dopted in nol& I l. Y&s" -Tick as appropriate No" Please disc105e.' (l) Ihe nature of the change In accountlng pollcy.. (li) reasons why apptyirjg the newaccountingpolicy provldes more rell8ble èndmore relevant Anfonntlon.' and CC17a (EX1)
(Ill) the amount of tho adjusth7ent foreach lin8 affected the Gurrentperiod. ed¢h priorperiod pSented and Ihè augregate amouftjt of the adJustmentrÈlatlfftJu lo perlods before Ihose presenled, 3.44 FRSIOZ SORP. 1.4 Changes to accounting estimates No changes lo accounting eslimatÈs have trred in the rèportlng pÈriod13.46 FRS102 SORPI. -TiGk as appropriate Please dAsclose.' (i) the rjature of any changes.- (li) the effvct of Ihe change on income and9x59 or assets arjdliabilities for the currerJtperiod,- and (iiij wherepracticable, (he effeGtof the Gh4nye one or more future periods. 1.5 Materlal prforvear errors No. -TiGk as appropriate Please disclose.. (i) Ihe natur8 of thepriorperiod error,. (li) foreach priorperiodpresented In the a¢Gounts. the amount of the correction for each acGOUnt Ilne ite affected.. and (iii) the amount of tho corrnclion at the beginning of Ihe earliestpriorperiodpresentedin the accounts. CC17a (EX1)
Section C Notes to the ac¢¢LJnls Nots2 A¢¢ovnting poIi¢io8 2.2 INCOME These Bre Inded In the SlaknentofFID3ncialArtiyitieglSDFAlwhen-. thechaiity trCeSentI1lcd lo the resDU18.' No. Ih? Tr?trry bp MogsurFdvh suffic4pntrplipbilty. Yg$" No. OITsottlny 41r8d pr PBiftitt£d by th8 FRS 102 SORPDr Fft8 102. Grantsand donatlons Grants aThd donlons arÈ tsnly IndudÈd In Ihè S(FAvthèThthÈ 9ralirth Lyltsrla mtlS.10 10 5.12 FRS102SORPI Yes. No. ÉxiÈnl tlthaty has Ihè sr>ÉCifiÉd gtsods orsÈivIcèÈa£èn1lèllts 9ranloNYOC£UiS lat condldons wllS.16 FRS 102 SORPI. Yes. No. legacre Induded In the SOFA%en rttwpt 1sWobab, that Is, when there has been granlQfpTobale.theexK1OrS haveestablishedthattherearesufficientasseisin the eslaleand COJ1110$£trethedtDlhe 1egary8reeithtthiDthe ofthe cbBntyorh&vebeeD LègaelÈ Ye$. No. Grmslan TheCfjty hesrecei¥ed governThentgr3ntsiDthetepthing pen Yes. No. Tax r•¢lalmson donor Any GIftNJdimuntiecovered donation Isdered lo be partoflhatgfft and treated asan atsdrtIc lothesanfUndsth21n1 dDnaDon unlessthpdonor oitheterms oftheappebl have specified otherwise Y8S" Contrtp1 ThisiBpnlyinrlvd¢d In Ih? SOFAYn¢e rhprity hps providF¢ 95 perfonnanre relaled llrants Yes" Yes. No. Donatqd good Donatsd gor$419 masuréd alfalrvaub th8assgltould b eMchangpJJlunle&s IDdo so. Th&coslotAnysioLofgoods alstrlbubtsn io b&nèfitlarlésiS dg&mdfr)b thé fall valuÈ Dfthasé glftsatthÈ Ilmèott1r rCÉlptad Ihèyaiè 9lsd on r8celpt InthÉ InwhlL th8 stotksay&disUlbtd. 8XP8ns&alth8caryng awunl ofin8 siocksatdislributso Yès. No. mFaÈufwy #ll¥irV¥luÈon Initi rÈwniknn. whi¢ is Iradino athvlbtss. corrgspandlng slockr&wmis&d In Ih balancèshéél. On Its ltvalèdSlOeklS charo&d a9alnsl'lncomg fr¢wnothgr tradInglIlIes.4ndthr0t9s$fro Salèar8so as'1ncrr8fro oth8rtra0lngt1Il8. No. GO$doted foronwDg usebythe chaty 3re TWAWlllSeda3tangiblefixed B55et5 d Includpd inthe SoFAagin¢Dming resiwices when rewvable. Yes. Nts, GiQgin kindtruyp bythe¢hFiitypipindu¢ed In FA InovJnEfrom dgnFii?ns Y8S" Nts. Don¢ ¥Frvice54n¢ ¥rpin¢ludPdintSOFAVJhTrrpIVE¢ ?1 lhpVUot 9lftlpth111iypTOV1dFd IhpV4lupoflhp9in s¥h b?[$tEd )bly. No, faCIle$ DoDated 8erV1rfid lacilities that4ieconsumed Immedialely8rerecogni8ed as inco* equivetKWt rnIsed expenseundertheBEyDPnBte eadin9 In Ihe SOF Yes. No. Supporf cost Thechafity haS1u endire SUPPDrn costs. Yas" Nts, No. Vvluntserholp Thevalueofanyvoluntaryhelp reed Isnol illclud IntheacCnts Is describEd In thetrustees'allnual rep. IncoM•fiorn Intorut. yOya#S ahd ddndS Thisis Includ lnthe8ClS1then rept 1sprobableendtheat reVable n be rdi8bty. Yes" No. eerShip subscfipii0n9receiv in the natureof4 gift8ierecogDi¥ed In No. CC17 FRS 102 8ORP
¥ubscrfpllon nd L4acièS. r5hip yuby¢ripli¢ns whi¢ 9ive5¥ nlpmbprlh? ryhllo buy s1¢50thr bgnolitslre 0915 In?rnE¢ fromthepowisionof9opds Yg$" Nts. 5pttkTDprtof Insuiancèclaims onlylndudéd In the SOFA ggwral Intomg rnItIOn cfilÈn3 aret(s.10to S.12 FR8102 SORpiand are Induded as an item of<>théi Inco In the &)FA. Ygs" No. InvestmentgaSn$ Dnd ssès Thisiniludèsany realiS£d Orunilitsd gainsor Ihè Éalè ol lrtvÈStrNl%Èfftd nygain tsrltsssièSl¥ fvom rWaIlnj 1nvÈStshtstOMalwaIÈ al thé Énd tsllhÈ yè. Yg$" No. 2.3 EXPENDITURE AND LIABILlEs construv11galltsn commlthno thanty to payoUlrétS and amunlof obl00 can bg Masr with rgasonablgtgrtainty Yes. No. Uablllty Oovern•nGo and suppDrt 5vppprtwsts hèvy bptsvpen sup[. tosis SDV?mancpcD515 Eonyrl&eÉll w5tSinVDIvin9 w1¢3DYn&bll1IY0tthpchPritygrt ils ro9ulalion ?nd 9gpd pffdrlice. 5upportcosts Include centr4lfunGtioD5 have been allocatt0cVitycQ tegorie¥ con5151eDtwththeu5eof resources. e9pllgDD9 propwtycos byflp?r?re?s, or st¢05t5 byt sPQntpnd pthEfcostsbythoir V5Bge. Grantjwllh Perf0mn¢ Wh?r8 Ih?ch¥iily9lVP5 a9r¥nlwth dititOrits yMEnt¢1rt9 a pppryfirlpvp1 SeMi8orOulpul10 bE WDvid£d. 5UEh 9r3n15 ar£ anly r£co9ni&£d In SDFAtsncÈthÈ Yes. No, Yes. No. Yg$" No. Grant5paYabW11h0u1 Whpre Ihpre gre np¢?nditigng?ttgrhin9tothe 9rèntlhpten?bley1hedpnorrhgrityto Ip?liylirplly4v(xdthe (xjmnmknpnt, è IIFbililybrtr fvllfun¢iry obli9Ption Yes" N<i' Redundancycogl Thprhpnty mgdpno re¢vndgn¢yppynEnlydunn9 reporffjry period. Yes" No. Deknqd Sncom? No Itemofd¢lpThpdinwnE hps bEen Inrlvdodin Ihp?owynts. No. redllo Thechafity hascreditorsvthichare measured atSettlenl amounts leSsanYtre discourt5 Yes. No. AIIAblllty r8cDonillonatils hlstsileal rJJStandthén subs4wndy mtrasDrgdatthg b&sl(kStlni& 011hèarmI qUIred obiioabDnatth repon date TheCharftyacCont8foT baslcfinandal iThstNnt$0n Initlal iecognitl( as per pairaph 10.7 FR8102 SORP. SubsequentmeasurenEnt Isasperparagraphs 11.17 to 11.19, FR5102 SORP Yes. No. Yg$" No. Instruments 2.4 ASSETS T4ryibIXtd aetsfOr 11?11$¢ If1hy3n bPu thèn y?èr. ¢pStatlpt by thartiy £150 Yes" No. They 3re valued atC05t. Thp¢eprKielion rpte3Bnd rtE1h USE¢ 14. Thbcharlty hasintangiblg fld assÈls. that IS. Ihatdo rtta¥É phys11 Stancè0Ul arg IdfIable ar arècoThtrollgd thawthrough cUstrY légal ilghls. ThÉ awrt1sa0n ratésand m8thods us8d aT&disclos8d In notè Intsnglblenxed4g$ets Yes" No. Th8y are valuéd atcost. Yes. No. Th¢rhFlIty h4sh$ril?9P455pls th1t n-Monry¥s5tlS1h histofiG, Irtisti SCIlIti lEihn[09IC1. geophy1 tyenVimnm?ntslqu31111£sth31 afy hpld 3nd Herftage aet1 No. albs mè1hoas us&das dlsdosgd In 16. Yes. No. They ?re Yalued atc&. FIX È5sÈllnvMtsts In sharès, tradBd btsrtds ifftvèslriiènt arÈ I¥*•t% Y9$" No. mèas1# réliably Inthlthcasèil IsmSutC0Sl IgssirwalinI. In¥estments hEfOr rePendin9 Iheiryak andGayh equivdeDtswth a aturityd8te Dflessthan 1 yeBrare Ire8tedB5current435etiDveslnEnls Y8S' No. Stocks arorkIn 8tock5 df(Sa1e aspartofn08riL9L1etrède are nlSUred allhe Io¥%Eiorcoslor elrea1ib1evUe. Yas" Nts, sorÈèMt&sprovidèdAS rtotA thÈrilablÈ ad1vilyalèm$uTÈdAt nél Y8S" Nts, CC17 FRS 102 8ORP
reali58ble value based the serwitt PDtenbBI prov1dedtyyi1eB0f¥ck. WD In pwr£S& IsvaluBd altsJSt*È |oSSthal IslikelylDDttr thè tonlra Yes. No. D¢bt9{inJln9traPOlr5¥d InrECeI1el pr¢ on initièl al diswunts hatity. SubSgqupny. mgaÈuryd aithy ¢ashtyithyicDnSidrIoThEpcd to bÈ r£tsivèd. Dobtors Yes" No. and cash equivaleniswilh a rnatrity date les5than one year. These Includecashon depositand cashequ1nI8wth a matuntyofloss lhaTre Yearhe for InvesbiiEllt PUIW5P5 reltrerlhan to mEetghort-1ec85hCOmmNEnI as Iheyf?Ildue. YE$. No. InvqstmontS Yg$" No. Thgy arg valuéd atta1rvaluOxtW1thrèthgyqUa1Ify as baslcfinanclal instrUffntr POLicfESADOPTED DOThIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17 FRS 102 8ORP
Note 3 Income Analys15 of In¢om8 Unrtstrl¢ted Restrkttd Endment Totol fund$ year Donation5 and legacl8s'. Total 26.975 1.630 28.605 38.204 Charltsble actlvltles: Sailing 9.245 9.245 5.643 Cowès Week Eveni & Awards and Dinner Evenin F£ir Winds Art Exhibltion Other 374 12.866 374 16 Total 12,866 15,759 other tradlng actlvltlÈs: Total Income from investments- Total Separate rn3terial itern of incorne Totsl Other.. Ttstal TOTAL INCOME Other informatson.. l Ine in ihe prior yearwas unrestricted exceptfor.. (please provlde descrlptson and amounts) Where any endowMentnd Is converted Into Income In the roportirtg p9fiod, plt¥¥B gi ¢h9 rBa¥orb foTtho ¢orwer¥ion. not appliGab Where any endowmentfund is converted into income in the prlor pèrtod, plèasè th• rèason ftsrthè convèrsltsn. ot liG3b Within th6 in¢om8 Itm8 abov6 tho following itm8 4r material.. Iplease disclose the nature, amount and any prior year amounts? nola lic£b Thls year.. Where sums orlglnalty denomlnated In lorel8n ¢urrency h¥ve bggn includgd in inr(wNe, explain th9 basis on which those sums have been translated into 5terfing lorthe currèncy In whleh aeeounts ar• drawn upl- ntha li¢¥b Last year.. Where sums orlglnalty denomlnated In lorelgn currenty have been Included In Intome, explaln the basls on whi¢h thts¥ ¥um¥ h•vo b90n tr#n$l4t¥d into ¥t•ding lortho currency in which the accourbts are drawn upl. not ¥ lirsb CC17a IExcell
Note 6 Exnellditure Thls y•ar Lasty•ar Rqllirfctqd Endowm&nt TlIfUnd& R0&trfBd Toidtunds Ex rjn raS$ln Incurred seeking danations Incurr 8eeking legacies In¢urr¥J ekin) orsnts Operstino memberghip$cheme8and Social staqing fundraising eVts Fudrai9ing agents Operating chanty shops OpeTating atrading company undertaking non-charitablE tradi Advertlslty, rnark$ting, dirett Mail and 241 292 292 start up costs incurred in gerErabng sourceof future IllCCWnE Datab85E developmeDt tests Investrnent rnanageTTrB costs PortFolio Manè9gnni ¢osi$ Cost ofobialning invèsiMeDt Èdvlce Investmentadministrabon CDSts Inièllgciual prwrtylicen)ng R&ntcollaction. prop8ty r8pair8ar Maintenan charges Totslexpenditurevn taisingfunds 241 241 292 Exp8nditur• on charitabl8 aBtwiti85'. 3,25S 3,255 1.696 1.696 MG Marine CDn5ultancy Fees 8,200 22,313 10.231 384 LauGr9hoUgh-¢onsU11a 3,958 3,958 650 650 442 442 Cows We9k &A4war¢6 Dinn9rEvning BoaLRepairs & RefUlShMent ReGDVEry NEiS Fairw1$Art Exhibition 742 742 2.559 2.559 348 72 3.242 3.242 50D 4,368 4.36B Elizabath Wood Tropty orri(TraIning Room 1.0 1.760 400 2.160 Inslmgmb FgosIRib FwllM11charg9$ 6,387 2,800 9,187 6.376 7.376 Tot&lexpÈndlture¥n ¢h#rhabk 27,618 10,454 44.072 25.673 38.415 Se Ate ttem olex ACcounncY CCYC 8oxiry Day en6 64 Total 1.454 Toialoth*rgxwndhure TOTAL ExpeNDITURe 7,073 33,Q38 7.073 43,780 16,4 10,742 CC17g {EMcl
Oth•rlnfomiatlon'. Analy$l$of expgndllure ¢n ¢harfiabla¢Us Grant Total th Graht Tolal List er Tot¥1 ThiSyèÈr". WhprÈ Sum&0[lallY dèn(min&tÈd infllrè ¢uttpnÈy havè IncludBdin£xpendthia. explain thpbBSIBon whi¢hthDBe Bum hwe beEDtTwnted intVgterfin91orthpcurreDGyin Y4hi¢h th?4t8 ir• drawn upl. LtY•.. Vlhlro wmgorlglD?Ily In for•lgD ¢urrvKy hav• be•fi IrKlud•dln•xp•ndlluM. •xplJln th•818n ¥Yhl¢h ihom sums havo bèÈtttiiMlaiod 5nto Ètérfln#lorth4 curyoncy In *lch thèaccounts CC17g {EMcl
Section C Notes to the accounts Note 10 Details of cerLiin types of expenditure Note 10.1 Fee5 for examination of the accounts Please pmvide details of the amountpaid forany statutory external scmtiny of This y¢ar Last yaar Independent examiner'5 fees Assurance servi¢es other than indttpttndent examination Tax advisory f&&s other fees (for example.. financial advice, consultancy, accountancy services) paid 1,050
Note 14 Tanolble flxed assets Please Gomplele this note if the charity ha5 any tangib fixed assets 14.1 cost or valuatl¢)n Freehold land & Other land & building¥ Plant, machlneryand mothTv8hic19¥ Fixtures, ffttlny and •quipmont Total Al the beoinnino of Addiuons RevalualK)ns Disposals Transfers. Al end of the year 32.520 32.520 14.2 DepreGiation and impairment5 'Basis SL or RB Islraighl Line or Reducing Balance) SLorRB SLorRB SLorRB SLorRB Al beoinnino of the DispDsal¥ Depreciation Impairment Transf8r5' Al end of the yaar 14.3 Not book value Nel book value ai the beginning of the year 32,520 32.520 Nel book value ¥t the end of th8 year 32,520 32.520 14.4 ImDalnnent This year.. Please provide a description of the event5 and ¢ir¢uinst•n¢es t1 led to thè rècoynition orrevÈrs•l of4n Impalrmontloss. Lastyear.. Please provide a description of the event5 and ¢Im$t4n¢es th4118d to the re¢opnition orreversal of4n ImpaArmentloss 14.5 Revaluatlon If an aGcounlingpolicyof revaluation N5 adopted, pleaseprovide." Thi5 year Lastyear the efftctlve date of the rewalualton the name of Indepondentv4luer. Mappllcable
tho methods 8ppll8d4ndslgnMl¢ani assumpttons the Garrying amount th31 would have been recognisedhad Ihe assets been carried uymfer the costmodel. 14.6 Other disclosures Thls year La5tyear Ilj Please stale the amountoFbDmiwlng eosts. Ilany, capttallsedln the construction of tangible fixedassets and the capitalisalion rate used. 110 Please pmvlde the amount of ¢ontra¢tual¢¢)mmltments For the a¢qulsltton of tangible fixed assets. 1111} Det811s ollhe exlsien¢* amounts ofproperty. pl8nt8nd equipment to which the charity ha5 reslllcted tille or thatare pledgedas security for liabilities. rh9 ?ranSfe.[o is forveMents belwgen li%9d assgtcaleoorigs. ' Please indicate the m&thoGI ofdeDreciation bv G161etina the melhod nol aDDlicabl6 ISL= straiothtlin8.' RB= dCnn balance). Also
Note 19 Debtors and prepayments Please complete this note if the charity has any debtors orprepayments. 19.1 Analysis of dèbtors This vear Last vear Trade debtors Prepayment$ and a¢crued income Other debtors 4,704 11,132 Total 4,704 11,132 Complete 19.2 where a material debtoris recoverable more than a yearafter the reporting date. 19.2 Disc105ure of debtors recoverable in more than l year (included in debtor5 above This ar Last vèar Trade debtors Prepayments and accrued Income other debtors Total
Note 20 Creditors and accruals Please complete thls note If the charlty has any credltors or accruals. 20.1 Analvsis of creditors Amounts falling duo within one year Amounts falling due after more than one year This vear Last vear This vear Last vear Accruals for grants payable Bank loans and ovgrdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income 1,173 7,073 Taxation and social security Other Croditors Total 1,173 7,073 20.2 Deferred income Please complete thiTS note if the charity has deferred This year Last year Please explain the reasons why income is deferred. Movement in deferred income account This vear Last vear Balance at the start of the reporting period Amounts added in cuont period Amounts released to income from previous periods Balance at the end of the reporting period
Note 24 Cash at bank and In hand This vear Last vear Short term cash investments (less than 3 months maturity dale) Short tenn deposits Cash at bank and on hand Other 21,727 26,502 Totsl 21,727 26,502
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Note 28 Transactions with trus¢ees and related parties Irthe charityhas any transactions with Yfjlal8dpwrtses lotlw than the trustee expwjses explainfjdin delalts ofsueh traftsaciions shouldbeprovldedln thls note. Ilthere are no tszn&7cttoJJs lo report, please enter"True"In thfjbox or'Fplsp' rfthgréTrarg transJ¢tyoJJ$ to rgport 28.1 Trustee remuneration and beneffts Th18 year None of the trustees have been pald any remuneratlon or recelved any otherbenefltsfrom an employ7nent wfth thelr charliy or a relaied entlly (True or Falsel TRUE In theporiod thecharityhaspaKI trustees relnufteration andbenefits. Pleasegive theamountof. aNJdlogalauthoritylor. aJJyremuJ)eratloJ) or0therbeJ)efltspaiO a tsvstee by the chartryoraftylnsthutton orcompanycoftnecled wllh It. Amounts paid orbenefit value LegAI authorfty leg order, governlng docurnenti R¢dundèn¢y Oth¢r TOTAL Name of trustee 1055 of officovox at Please gNe detai15 ofwhyremuneration orother emploYJneJ)tben1ts weiepald. Wh8rean exur&tia P&yYjTeJjth mbda to8 tttsstss. providean explanation of the nalure olthepaymenl. Ma thlrdpatrtyhas heeftrelmbursedforprovldlng ojje or morp tru51995, $t8te Ihg n8tyrg oflhgp8ymgntond ajnountof the re1mbursenjI. State tlje nurnberof tN5tee$ lo whoTh retiremeNJtbenefits aieacerulttg underè dellnedcoJ)trlbuUonpÈJ)slon schgme. Last year Nont of the trustses have been pald any remunÈrètlon or r4c•lv•d èny oth@rb•n•fltsfroM an employment wfth thelr charlty or a related entity (True or Falsel TRUE In thepenod the GlJarityh•spaid trustees remunerat andbwjefits. PAeasegive theamountof. *NJdlegalauthorityfor, aftJyrett)uJ)eftatloJ) orotherbÈJ)effts pa10 a trustee by the ¢hariEyorBttylnstltutton orcomp&nyeottne¢ted bvlth It. Amounts pald or benefit value Legal authorty leg Qrilgr. governing docurnantl Rernumratlon Ponslrln Rodundanry Oth•r TOTAL Name of truste• loss ol IGeVEX atla
Please gwe details ofwhyremuneration orother employjneJ)tben1ts weiepald. Whet*on exyratla Payn1)tha$ been made toa trustse. providean gxplgnalion of the nalure of thepaymenl Ma thlrdpartyhasbeen relmbursedforprovldlng one or ftNor8 Iru5t8e5, Stato tho oflhèpaym8ntbnd anUnt01 the relmbursennl. Statg the numl)er oltrustfje$ lo whomretirerneyJtbenefJts areaccrulftg undera dellnedcoJ)trlbuiionpeJ)slon schgryjp. 28.2 TN8ts•8' oxp8ns88 the chariiyhas paldtrustees expÈJ)ses fvllllllng theli durfes, detalls olstsch transactlons shouklbepmvldedlj) Ihls note. Ilthore are no tranwtsons lo report. please fjRter-True"in thg boxbelow. Irtlwfj are trarJsa¢tsons to report, pleaseenter-False-. No expenses have been irKurred ITrue or Falsel TRUE Typg of fjxpenses reimbursod Thls year Lastyear Travel Subsistgnrg Accommodatlon other Iploa5e specify).. TOTAL Please PrOde the numberoftrustee5 relmbursed for expenses or who had expenses paid bythe charity 28.3 Transactionlsl with related partie6 Please gNe detai15 ofanytransaction undertahen ty(oron behalf oo the charityin which a relalodpartyhas a malerial Interesi, lJ)cludlJ)g Whe fuJ)ds have bÈen held as agentforrÈlatedpartles. IrthetrEa Jjosuch transactlans, please enlor Yrue'in tho boxpryvidod. Thls year There have been no related party Iransacllons In the reportfjng perfod (True or Falsel TRUE Name orthe trustee orrelated party Relallonshlp to charfty Descrlptlon of the Iran$actlon{6} Provlslon forbad debts at pe0d end wrftten off during roporting erio(I Amount BalaTh¢e at perlod end In relattott to the tsznsacllofrjs above, please provlde the rpls 8yJdttMJditsorJs. I$11#YSe¢Uf1tyyjd t natu olanypaynH)t{¢onslderatlonJ to he pmvldeLlln sèttl4rtJèrJt FOr&tjytsktpfftty, pl8&s•wovld•d8tAlls of guarantee$giveNJ orrKeived.
Last year There have been no related partytrnnsacllons In the reportfjng pertod (True or Falsel TRUE of th8 truste Descri ion af th8 AmDunt BalanEq at Provision forbad debts Amount In lation to the transaction5 above. please pmvide the t*mr5 &JJd eondlttoftJ5, Incltsdlng Any SecUrliy&JJd the natu of anypayn7ent(considerationl to bepmvidedin Foranyrelaledpafrty, pleaseprovldedetalts of any gu&rantees giveyj orrecwved.