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2020-12-31-accounts

Chichester Ship Canal Trust Annual Report January – December 2020

There is no doubt that 2020 was a hard year for everyone. Going into the year we were excited to build on a successful 2019, including planning the 200[th] anniversary celebrations, educational trips, and training new volunteer recruits. Sadly, however, for the first time in 30 years in March we had to cease all activity with immediate effect. But despite the lockdown and restrictions, the canal quietly continued to flourish. We became the go to place as people started to explore their local area for the first time. From spring, we started noticing that footfall was increasing as those that could got out for their hours exercise took advantage of what we had to offer. People were able to briefly free themselves from the daily stress of lockdown giving them a safe space at a difficult time.

Our popularity continued through the summer. As restrictions eased and we were able to offer rowboat hire and limited boat trips, more people than ever were keen to join us on the water. The temporary closure did not impact the sale of paddleboard and canoe licences, or the hiring of rowing boat hires. This just shows we continue to prove to be invaluable for people’s mental health and a fantastic resource for those that want to be moving on water.

But we would not be what we are without volunteers, and we used Volunteer Week in June to highlight what a huge difference those donating their time make. Despite the continuing restrictions we received an increasing number of enquiries from potential volunteers. With so many

people willing to give their time and energy it just goes to show how much of an appetite there is to a maintain what is not just a site of historical importance, but a beautiful place that provides so many benefits to the community. The appreciation for what the Canal can offer was never more apparent than when the Café re-opened in July. As well as being the perfect outside space for small groups of people to meet safely, there was an influx of first-time visitors exploring their local area. Photographers particularly enjoyed discovering the canal, with some excellent

submissions being made to the Canal team. Building on the popularity of the canal this year, we see our 200[th] birthday next year as an opportunity to give back and say thank you to all the invaluable support that the Canal has received over the years.

It is well known that the Canal basin and towpath is home to rare and varied wildlife, which had a unique chance to flourish this year. This has led to a renewed interest in the wildlife of the Canal, with the Trust using the opportunity to highlight this to our supporters. One example of this is sharing regular wildlife blogs on our social media platforms, which have also been published in the Valley Diary and in our regular member newsletters. 2020 was also a year where we were able to strengthen our links with the Inland Waterways Association who amongst other things champion the restoration and the regeneration of the nation’s waterways. We were delighted to present our lock-down stories to their members and other waterways, and learned a lot about our common challenges. One thing that is now a top priority, is to address the restoration of the Canal’s banks to ensure the safety for all users in the future. The Trust was

delighted to be awarded almost £3,000 from Portsmouth Water’s Biodiversity Grant. This will fund professional specialist environmental surveys, to help the Chichester Ship Canal Trust understand how best to manage the Canal for present and future biodiversity, what habitat enhancements may be possible, and how to enhance and maintain the natural capital of the Canal.

Despite the restrictions impacting our operations there have still been some real positives. Although the café has been closed for almost a quarter of the financial year and social distancing making boat trips particularly tricky we still welcomed around 25,000 customers to the Café and carried around 1,000 customers on boat trips. A reflection of all the hard work put in by the café staff and volunteers. We have also been able to strengthen our links with VisitChichester, who featured the canal as part of their rebranding into the Great Sussex Way. We have continued to make the most our membership with the Chamber of Commerce, attending regular meetings and training sessions. In October one of our Trustees presented about the Canal as part of an evening featuring the heritage and cultural places in Chichester.

But most heart-warmingly of all we have seen support for the Canal from both the public and businesses of Chichester. In summer 2020 planning started on an audacious and ambitious plan to raise £200,000 in time of the Canal’s 200[th] birthday, for the bank restoration that is so desperately needed. The campaign was well supported from the start, with a generous contribution from Chichester City Council of £10,000.

However, this was on the proviso that funding was secured from other sources. In order to secure funding from West Sussex County Council we tried a new approach of crowdfunding to raise £10,000. This secured a contribution of £2,000 from the County Council and certainly raised our profile as the small charity behind the Canal. With a first-class social media campaign coordinating with volunteers on the ground word spread and the £10,000 target was met well ahead of schedule. Several grant applications were submitted and some private donations from local companies were received.

The Trustees would like to thank all the members and volunteers for their unstinting support of the Chichester Ship Canal Trust.

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,496 15,085 18,581 10,097
Charitable activities
Revenue/costs re activities in furtherance of the
charity’s objectives 13,019 12,259 25,278 3,277
Other trading activities 2 3,896 - 3,896 4,436
Investment income 3 20,456 - 20,456 20,425
Total 40,867 27,344 68,211 38,235
EXPENDITURE ON
Charitable activities
Revenue/costs re activities in furtherance of the
charity’s objectives 44,904 259 45,163 65,992
NET INCOME/(EXPENDITURE) (4,037) 27,085 23,048 (27,757)
RECONCILIATION OF FUNDS
Total funds brought forward 381,839 97,017 478,856 506,613
TOTAL FUNDS CARRIED FORWARD 377,802 124,102 501,904 478,856
31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 299,546 97,792 397,338 409,509
Investments 9 2 - 2 2
299,548 97,792 397,340 409,511
CURRENT ASSETS
Debtors 10 6,954 - 6,954 (260)
Cash at bank 80,645 27,085 107,730 82,191
87,599 27,085 114,684 81,931
CREDITORS
Amounts falling due within one year 11 (3,310) 1 (3,309) (2,498)
NET CURRENT ASSETS 84,289 27,086 111,375 79,433
TOTAL ASSETS LESS CURRENT LIABILITIES 383,837 124,878 508,715 488,944
ACCRUALS AND DEFERRED INCOME 12 (6,035) (776) (6,811) (10,088)
NET ASSETS 377,802 124,102 501,904 478,856
FUNDS 13
Unrestricted funds 377,802 381,839
Restricted funds 124,102 97,017
TOTAL FUNDS 501,904 478,856

31.12.20 31.12.19
£ £
3,896 4,436

NVESTMENT INCOME
31.12.20 31.12.19
£ £
Rents received 20,000 20,000
Deposit account interest 456 425
20,456 20,425
SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Revenue/costs re activities in furtherance of the
charity's obj ectives 3,161 5,767 8,928
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.20 31.12.19
£ £
Depreciation - owned assets 12,171 12,252

Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 10,098 (1) 10,097
Charitable activities
Revenue/costs re activities in furtherance of the
charity's objectives 3,018 259 3,277
Othertrading activities 4,436 - 4,436
Investment income 20,425 - 20,425
Total 37,977 258 38,235
EXPENDITURE ON
Charitable activities
Revenue/costs re activities in furtherance of the
charity's objectives 65,734 258 65,992
NET INCOME/(EXPENDITURE) (27,757) - (27,757)
Unrestricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 409,596 97,017 506,613
TOTAL FUNDS CARRIED FORWARD 381,839 97,017 478,856
TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£ £ £ £
COST
At 1 January 2020 and 31 December 2020 359,392 132,892 63,066 555,350
DEPRECIATION
At 1 January 2020 - 112,583 33,258 145,841
Charge for year - 6,133 6,038 12,171
At 31 December 2020 - 118,716 39,296 158,012
NET BOOK VALUE
At 31 December 2020 359,392 14,176 23,770 397,338
At 31 December 2019 359,392 20,309 29,808 409,509

31.12.20 31.12.19
£ £
GiftAid donation
Rent 20,000 20,000
20,000 20,000
The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are
as follows
31.12.20 31.12.19
£ £
Turnover 114,374 331,968
Other operating income 15,418 5,418
Interest receivable 4 10

129,796 337,396
Total Income
Cost of sales 85,948 147,650
Other operating costs 96,500 166,321
Total Expenses 182,448 313,971
Net profit/(loss) for the year before charges (52,652) 23,425
Amount covenanted to the Trust under gift aid
Corporation tax (payable)/repayable 6,299 (6,299)
(Increase)/decrease inprovision for deferred taxation 4,239 2,830
Profit/(loss) retained for the year (42,114) 19,956
**10. ** DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
n.12.20 31.12.19
£ £
Amounts owed from CCT Ltd 6,954 (260)
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
.12.20 31.12.19
£ £
Trade creditors (2) (2)
VAT 511 -
Accrued expenses 2,800 2,500
3,309 2,498
12. ACCRUALS AND DEFERRED INCOME
.12.20 31.12.19
£ £
Deferred government grants 776 1,035
Deferred grants (non gov’t) 6,035 9,053
6,811 10,088

31.12.20 31.12.19
£ £
Balance brought forward 70,379 99,444
Net movement in funds 23,048 (27,757)
Transfers to Restricted Revenue Reserve (27,085)
Transfers to/(from) Capital Reserve - Unrestricted 11,912 (1,308)
Balance carried forward 78,254 70,379
31.12.20 31.12.19
£ £
Restricted funds held at bank 27,085
This represents funding received in the year forthe repair of canal banks.
CAPITAL RESERVE - UNRESTRICTED
31.12.20 31.12.19
£ £
This represents the value of unrestricted funds invested in freehold premises, fixtures,
fittings and plant 299,548 311,460
CAPITAL RESERVE - RESTRICTED
31.12.20 31.12.19
£ £
This represents the value of restricted funds obtained via grants that have been invested
inthe freehold premises and associated fixtures and fittings and maybe repayable if the
property was sold or the assets not used as per the conditions of the grants 97,017 97,017
TOTAL FUNDS
31.12.20 31.12.19
£ £
Total unrestricted funds 377,802 381,839
Totalrestricted funds 124,102 97,017

Grant income recognised and released to income inthe year was as follows
31.12.20 31.12.19
£ £
WSCC - 10% of this grant is released to the Statement of Financial Activities in line
with the asset's depreciation policy (£2,585 x 10% = £259). The balance of £776
being shown as "Creditors due after 1 year" 259 259
Leader - 10% of this grant is releasedto the Statement of Financial Activities in line
with the asset's depreciationpolicy (£30,175 x 10% = £3,018). The balance of £6,034
being shown as "Creditors due after 1 year" 3,018 3,018
Total grants received 3,277 3,277

31.12.20 31.12.19
£ £
Grants: Chichester City Council 10,000
West Sussex County Council 2,000
Donations 15,085
27,085

forthe Year Ended 31 December 2020
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations and gift aid reclaim 18,581 10,097
Other trading activities
Subscriptions 3,896 4,436
Investment income
Rents received 20,000 20,000
Deposit account interest 456 425
20,456 20,425
Charitable activities
Grants received 25,278 3,277
Total incoming resources 68,211 38,235
EXPENDITURE
Charitable activities
Insurance and Licences 10,768 10,830
Canal Works 9,714 22,730
Maintenance and Equip repairs 522 3,793
Printing, Postage,Stationery 3,060 3,970
Depreciation 12,171 12,252
36,235 53,575
Support costs
Management
Rates, water & cleaning 1,197 1,793
Light and heat 821 924
Advertising - 1,190
Sundries 1,143 5,710
3,161 9,617
Governance costs
Accountancy 3,100 2,800
Legal fees 2,667 -
5,767 2,800
Total resources expended 45,163 65,992
Net income/(expenditure) 23,048 (27,757)
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,496 15,085 18,581 10,097
Charitable activities
Revenue/costs re activities in furtherance of the
charity’s objectives 13,019 12,259 25,278 3,277
Other trading activities 2 3,896 - 3,896 4,436
Investment income 3 20,456 - 20,456 20,425
Total 40,867 27,344 68,211 38,235
EXPENDITURE ON
Charitable activities
Revenue/costs re activities in furtherance of the
charity’s objectives 44,904 259 45,163 65,992
NET INCOME/(EXPENDITURE) (4,037) 27,085 23,048 (27,757)
RECONCILIATION OF FUNDS
Total funds brought forward 381,839 97,017 478,856 506,613
TOTAL FUNDS CARRIED FORWARD 377,802 124,102 501,904 478,856
31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 299,546 97,792 397,338 409,509
Investments 9 2 - 2 2
299,548 97,792 397,340 409,511
CURRENT ASSETS
Debtors 10 6,954 - 6,954 (260)
Cash at bank 80,645 27,085 107,730 82,191
87,599 27,085 114,684 81,931
CREDITORS
Amounts falling due within one year 11 (3,310) 1 (3,309) (2,498)
NET CURRENT ASSETS 84,289 27,086 111,375 79,433
TOTAL ASSETS LESS CURRENT LIABILITIES 383,837 124,878 508,715 488,944
ACCRUALS AND DEFERRED INCOME 12 (6,035) (776) (6,811) (10,088)
NET ASSETS 377,802 124,102 501,904 478,856
FUNDS 13
Unrestricted funds 377,802 381,839
Restricted funds 124,102 97,017
TOTAL FUNDS 501,904 478,856

31.12.20 31.12.19
£ £
3,896 4,436

NVESTMENT INCOME
31.12.20 31.12.19
£ £
Rents received 20,000 20,000
Deposit account interest 456 425
20,456 20,425
SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Revenue/costs re activities in furtherance of the
charity's obj ectives 3,161 5,767 8,928
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.20 31.12.19
£ £
Depreciation - owned assets 12,171 12,252

Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 10,098 (1) 10,097
Charitable activities
Revenue/costs re activities in furtherance of the
charity's objectives 3,018 259 3,277
Othertrading activities 4,436 - 4,436
Investment income 20,425 - 20,425
Total 37,977 258 38,235
EXPENDITURE ON
Charitable activities
Revenue/costs re activities in furtherance of the
charity's objectives 65,734 258 65,992
NET INCOME/(EXPENDITURE) (27,757) - (27,757)
Unrestricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 409,596 97,017 506,613
TOTAL FUNDS CARRIED FORWARD 381,839 97,017 478,856
TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£ £ £ £
COST
At 1 January 2020 and 31 December 2020 359,392 132,892 63,066 555,350
DEPRECIATION
At 1 January 2020 - 112,583 33,258 145,841
Charge for year - 6,133 6,038 12,171
At 31 December 2020 - 118,716 39,296 158,012
NET BOOK VALUE
At 31 December 2020 359,392 14,176 23,770 397,338
At 31 December 2019 359,392 20,309 29,808 409,509

31.12.20 31.12.19
£ £
GiftAid donation
Rent 20,000 20,000
20,000 20,000
The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are The results of Chichester Canal Trading Limited, extracted from its accounts for the year ended 31st December 2020 are
as follows
31.12.20 31.12.19
£ £
Turnover 114,374 331,968
Other operating income 15,418 5,418
Interest receivable 4 10

129,796 337,396
Total Income
Cost of sales 85,948 147,650
Other operating costs 96,500 166,321
Total Expenses 182,448 313,971
Net profit/(loss) for the year before charges (52,652) 23,425
Amount covenanted to the Trust under gift aid
Corporation tax (payable)/repayable 6,299 (6,299)
(Increase)/decrease inprovision for deferred taxation 4,239 2,830
Profit/(loss) retained for the year (42,114) 19,956
**10. ** DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
n.12.20 31.12.19
£ £
Amounts owed from CCT Ltd 6,954 (260)
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
.12.20 31.12.19
£ £
Trade creditors (2) (2)
VAT 511 -
Accrued expenses 2,800 2,500
3,309 2,498
12. ACCRUALS AND DEFERRED INCOME
.12.20 31.12.19
£ £
Deferred government grants 776 1,035
Deferred grants (non gov’t) 6,035 9,053
6,811 10,088

31.12.20 31.12.19
£ £
Balance brought forward 70,379 99,444
Net movement in funds 23,048 (27,757)
Transfers to Restricted Revenue Reserve (27,085)
Transfers to/(from) Capital Reserve - Unrestricted 11,912 (1,308)
Balance carried forward 78,254 70,379
31.12.20 31.12.19
£ £
Restricted funds held at bank 27,085
This represents funding received in the year forthe repair of canal banks.
CAPITAL RESERVE - UNRESTRICTED
31.12.20 31.12.19
£ £
This represents the value of unrestricted funds invested in freehold premises, fixtures,
fittings and plant 299,548 311,460
CAPITAL RESERVE - RESTRICTED
31.12.20 31.12.19
£ £
This represents the value of restricted funds obtained via grants that have been invested
inthe freehold premises and associated fixtures and fittings and maybe repayable if the
property was sold or the assets not used as per the conditions of the grants 97,017 97,017
TOTAL FUNDS
31.12.20 31.12.19
£ £
Total unrestricted funds 377,802 381,839
Totalrestricted funds 124,102 97,017

Grant income recognised and released to income inthe year was as follows
31.12.20 31.12.19
£ £
WSCC - 10% of this grant is released to the Statement of Financial Activities in line
with the asset's depreciation policy (£2,585 x 10% = £259). The balance of £776
being shown as "Creditors due after 1 year" 259 259
Leader - 10% of this grant is releasedto the Statement of Financial Activities in line
with the asset's depreciationpolicy (£30,175 x 10% = £3,018). The balance of £6,034
being shown as "Creditors due after 1 year" 3,018 3,018
Total grants received 3,277 3,277

31.12.20 31.12.19
£ £
Grants: Chichester City Council 10,000
West Sussex County Council 2,000
Donations 15,085
27,085

forthe Year Ended 31 December 2020
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations and gift aid reclaim 18,581 10,097
Other trading activities
Subscriptions 3,896 4,436
Investment income
Rents received 20,000 20,000
Deposit account interest 456 425
20,456 20,425
Charitable activities
Grants received 25,278 3,277
Total incoming resources 68,211 38,235
EXPENDITURE
Charitable activities
Insurance and Licences 10,768 10,830
Canal Works 9,714 22,730
Maintenance and Equip repairs 522 3,793
Printing, Postage,Stationery 3,060 3,970
Depreciation 12,171 12,252
36,235 53,575
Support costs
Management
Rates, water & cleaning 1,197 1,793
Light and heat 821 924
Advertising - 1,190
Sundries 1,143 5,710
3,161 9,617
Governance costs
Accountancy 3,100 2,800
Legal fees 2,667 -
5,767 2,800
Total resources expended 45,163 65,992
Net income/(expenditure) 23,048 (27,757)