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2021-08-31-accounts

Contents
Charityinformation t
lntroductionby Chief ExecutiveOfficer 2
Objects andactivities for the publicbenefit 2
Reviewoftheyear 3
Leo's(updated)Story 4
Celebratingsuccess 5
Ourstaff- Aday inthe life ofCatherine, Senior ExecutiveOfficer6
Hopes and plansfor theyearahead 7
Financialresults 8
Structure,governance andmanagement 8
lmpact ofCoronavirus 9
Statementoftrustees'responsibilities tO
Reportoftheindependentauditors t2
ConsolidatedStatement ofFinancialActivities tG
Consolidated and CharityBalanceSheets L7
StatementofCashFlows 18
Notesto the financialstatements 19
Trustees: A Brooker(Chair)
PSuter
EEminson
SRoberts (resigned t3/7/2Ll
KEmmett (resigned 2213/27)
Chiefexecutive officerandcompanysecretary:MA King
Registeredoffice: 7Kingscroft Court
Ridgway
Havant
Hampshire
POg1LS
Registerednumber: 4622LA0 (England and Wales)
Registeredcharity number: 7097440
lndependentauditor: Scott VeversLtd
Chartered Accountantsand
RegisteredAuditors
65EastStreet
Bridport
Dorset
DT6 3LB
Bankers: HSBCBankPlc
118CommercialRoad
Portsmouth
Hampshire
PO11EP

Ourimpact*
ProJect Numberof Numberof o/oAchievlng %l-eavlngwith %wlth
studentsfamilles/ Year11 level1 placein improved
professlonals leavers Qualifications Education, attendance
supported Employment and
or Trainins engaEement
Engage 8 4 too% too% too%
Post 16 5 NA NA LOO% too%
Mentoring 22 5 95% 100% t00%
Mediation 400 NA NA NA NA
cases
Professionals 25 NA NA NA NA
Trained(Levels
2-5&CPD

Risk Controls
School couldfailtomaintain 'Good' HeadofSchoolreportstoCEOweekly andtoSchool
Ofstedjudgementat next Board of Governorstermlyon progress and
inspection compliancewithOfsted standards. Twicemonthly
School meetingstakeplace;staffundergo observed
teaching and feedback; systemofregularCPDin place.
Regular'mock-inspections'commissionedtoensure
standards are beinsmet.
Difficulties recruitingandretaining Established2yeartralnlngprogrammeofaccredlted
goodquality staff limitscapacity awards
lncreased pay aboveindustrylevels acrossthe board.
lncreased annualleaveentltlementtoaleve!
comparablewlthcollegesofFE.
Serloussaleguardlng incidents Rigoroussafeguarding systemsinplacethroughoutthe
couldslgnilicantly impactrelerrals organisation.Allstafftrainedwithregularrefresher
andpotentiallycloseour provlslon courses.Deslgnated SafeguardingLeadappointedand
all managers receive advancedtraining whichis
refreshed regularly. Safeguardingtrusteeisin place
and regularstructuredmeetingstakeplace.
Deliverycouldbecurtailed by Seebelowforcontrols and contlngenciessuetothe
staff/studentinfectionwith the Coronavirus.
Coronavirus

Notes Total Total
UnrestrictedRestricted Funds Funds
funds funds 2021 2020
ff f f
lncomingresources
lncomingresourcesfromgeneratedfunds:
Donations andsimilarsources 208 208 772
Othertradingactivitie s
Emsworth Outboards 97,773- 97,773- 92,020_
LinkenholtCountrysideAdventure
Charitableactivities:
Grants receivedforactivities 9,600 47,OOO_ 56,600 16,900
Feeschargedforactivities 1,470,25L 1,47O,251 L,L57,Og9
lnvestment income 6,532 6,532 5,483
Total incomingresources t,594,364 47,000 1,63L,364 L,272,264
Resourcesexpended
Costsofgeneratingfunds 72,852 72,852 78,660
Choritobleoctivities:
Educationalactivities 1,368,514 9,059 1,376,583 L,237,332
Totalresources expended 7,44t,366 8,059 1,449,435 L,3Og,gg2
Net movementinfunds L42,998 38,93! 181,929 (37,7281
Reconciliation offunds
Total funds at1stAugust2O2O 542,407 23,255
565,662
603,389
Totalfunds at31st August 202L 585,405
62,786
747,59L 565,661
ChangesinResourcesAppliedforFixed Assets forCharityUse
Net movementinfunds 181,929 137,7281
Netresourcesinvestedinfixedassets (2t6,L64) {30,9071
Funded by reserves andother fundingsources 134,235)(68,535)
All amounts derivefromcontinuing activities.

BALANCESHEETS
ASAT31STAUGUST2021
Notes Group Charity
2021 2020 2021 2020
e f Ef.
Fixed Assets
lntanglbleassets 10
Tangibleassets L7 520,6L7 335,752 5L2,7L0 324,579
lnvestments L2 30 40
520,5L7 335,762 512,740 324,679
Currentassets
Stocks L3 4,41_4 5,851 534 534
Debtors L4 60,852 57,622 L07,463 80,6L2
Cashatbank andinhand 457,422 346,405 423,374 330,636
516,688 403,878 531.,31.L 47L,782
Creditors: Amountsfallingduewithinone
year 75 (90,392l, (87,5341 (81,531) (.65,9541
Net currentassets 426,296 322,344 449,780 345,878
Totalassetslesscurrent liabilities 946,91.3 559,105 962,520 670,437
Creditors: Amountsfalling aftermore than
oneyear 76 (199,3221 (92,4451 (199,3221 (92,4451
Net Assets 747,597 555,667 763,198 577,992
Thefunds ofthecharity:
Restricted incomefunds 77 62,L86 23,255 62,186 23,255
Unrestrictedincomefunds: 77 685,405 542,405 70L,01,2 554,737
Total charity funds 747,597 555,661 763,!98 577,992

STATEMENTOF CASH FLOWS
ASAT31STAUGUST2021
Notes 2O2L
ffEE
Cashflow fromoperatingactivities 20 200,858 25,871
Cashflowfrominvestingactivities
Paymentstoacquiretangible fixedassets (276,164-) (32,807-l
Paymentstoacquire intangible fixedassets
Receiptsfromsalesoftangible fixedassets 6,L89 L36
lnvestment incomereceived 6,532 5,483
(203,4431 (27,7881
Netcashflow frominvestingactivities
Cashflow fromfinancing activities
Repaymentoflongtermloans tt5,333 (12,3241
Repayment offinanceleaseliabilities
lnterestpaid
{7,74tl. 14,998)
Netcashflow fromfinancingactivities 707,592 (17,322l.
Netincrease/(decrease)incashand cashequivalents 105,017 (18,6391
Cashandcashequivalents at1stSeptember2020 346,405 365,044
Cashandcashequivalents at31stAugust2021 457,422 346,405

to write offthe costlessestimatedresidua l valueofeachassetoveritsexpectedusefullife,asfollo
Freehold buildings equalannual instalmentsover50years
Boats equal annualinstalmentsover5to10years
Plant andmachinery 25%onreducingbalance
Motorvehicles 25%onreducingbalance
Fixtures andoffice equipment 25%onreducingbalance

ReleasingPotentialEnterprises Ltd andReleasingPotential Linkenholt
charity aloneis:
Ltd. Thesummary performance ofthe
2021 2020
Ef
lncome I,533,597 1,190,244
Donations undergift-aidfromsubsidiary companies 26,L4t 7,625
Othercharges madetosubsidiary companies 651 L,226
L,560,383 L,L89,095
Expenditure L,375,L77 L,229,639
Net income/(expenditure)

Donationsandsimilar income
Unrestricted Restricted
funds funds 2021 2020
ff f f
Donations
Receivedfromother charitable trusts
Other donations 208 - 208 772
208 - 208 772
Grantsreceivedforactivities
Unrestricted Restricted
funds funds 2021. 2420
€f I
Covid Catch-upGrant
Maurits MulderCanter Charity
9,600- 2,000 9,500
2,000
Michael & BettyLittleTrust - 20,000 20,000
OakmoorTrust - 25,000 25,000 $,00;
lrinityHouseMaritimeCharity 1,900
9,600 47,OOO 56,600 16,900
nvestment income
Unrestricted Restricted
funds funds 2071. 2020
f f f f.
Bankinterest 32 32 525
Rentsreceived 5,500 6,500 4,959
6,532 6,532 5,483
2021 2020
f E
77,962 78,L64
890 496
72,952 78,660
THE YEARENDED 31ST AUG
Charitableactivities
UST 2O2L
Direct
2021
costs
2020
SupportCosts
2021
2020
202L 2020
ff €€ t f
Activitycosts andequipment 51,037 60,046 57,037 60,046
Boat costs 5,206 4,233 5,206 4,233
Staff costsinctraining 895,487 728,944 7g4,g4; L87,82; 1,079,828 916,768
lnsurance L2,L72- L2,8t2_ L,352 1,424 73,524 14,235
Propertycosts 97,540 85,064 87,540 85,054
Office costs 53,255 55,280 53,255 55,280
Motorandtravelcosts 36,L72 34,529 36,L72 34,529
Depreciation 25,2t3 27,524 25,2L3 27,524
Profit(loss)onsaleofassets (3,367 L,567 13,367) L,567
Finance charges andinterest -l _ 7,74L 4,gg; 7,74L 4,998
Governance costs
Staff costs L4,269 15,257 14,268 15,257
Auditor's remuneration 6,969 7,O5O 6,969 7,050
Professional fees 835 3,L49 835 3,149
Othergovernance costs 4,362 L,632 4,362 1,632
1,O2L,9U _869,65 5_ 354,669__36L,678 1,376,583 t,n$32
Outgoingresources includes:
Operatingleasepayments-property 52,02L 57,227
-other 2,146 2,L46

were:
2021" 2020
ff.
Wages and salaries 974,763 826,284
Socialsecuritycosts 81,327 67,288
Pension costs 23,943 L9,504
1,W!
_913,t?6
Noemployee earnedmorethanf60,000duringtheyear.Theaverage
employedbythecharityduringtheyear wasasfollows:
full timeequivalent numberofs taff
202t 2020
No No
Operational 31.38 24.60
Support 6.46 5.89
ReleasingPotentialEnterprisesLtd 0.50 0.06
The averagenumber of staff employed(Headcount) 43.50 35.75

EASINGPOTENTIAL LIMITED
ESTO THE FINANCIAL STATEMENTS
THE YEAR ENDED 31STAUGUST 2021.
ntangible fixedassets(group)
23
Goodwill Total
f f
Cost
AtlstSeptember2O2Oand 31st August 2021 15,000 16,000
Amortisation
AtlstSeptember2O2O 16,000 16,000
Chargefor the year
At31st August 202L 16,000 15,000
Net book value
At31st August 2021
At31st August 2020 -

Tangible fixedassets(grou p)
Freehold & Fixtures&
Leasehold Plant & Motor office
Property Boats Machinery vehicles equipment Total
f f. f t f f
Cost
At1stSeptember2O2O 3L4,386 32,577 80,787 7!2,5L8 46,750 587,O12
Additions 1,910 5,500 5,267_ 276,754
Disposals (23,981) (23,981)
At31st August 2021 5L5,873 32,577 82,697 95,O37 52,OL7 779,1.95
Depreciation
At1st September2O2O 38,744 28,7L6 52,552
92,554
39,682 25L,249
Chargefor theyear 9,890 2,307 7,'LO 5,940
2,842
2g,4gg
Eliminated on disposals
At31st August 2021 48,034 30,423 60,762 77,435
42,524
259,578
Netbook value
At 31st Augustz02L 468,839 2,L54 22,529 L7,602 9,493 520,6t7
At31stAugust2020 276,242
::::::::
4,46t 28,L29 79,854 7,069 335,764
Tangiblefixedassets(charit y)
Fixtures &
Freehold Plant& Motor office
Property Boats Machinery vehicles equipment Total
f E f f f
Cost
At1stSeptember 2020
Additions
306,959
202,487-
32,577 73,78L
L,9L0
102,5L8

6,500
45,950
5,267-
561,785
216,164
Disposals (23,9811
At31st August 2021 509,446 32,577
75,69L
85,037 51,217 753,968
Depreciation
At1stSeptember2020
Chargefor theyear
34,557
8,829
28,1!6
2,3O7
49,005
6,672

86,433

4,580
38,999
2,725
237,204
25,2L3
Eliminatedon disposals (21,L591 (2t,Lsgl
At31st August 2021 43,480 30,423 55,677 69,954
41,724
24L,258
Net book value
At31st August 202L 465,966 2,L54 2O,OL4 15,083 9,493 5L2,7LO
At31st August 2020 272,308 4,46L 24,776 16,085 6,95L 324,58L
Fixed assetinvestment-Charity
2021_ 2020
Company
Wholly ownedsubsidiary company NumberShareholding f f
ReleasingPotentialEnterprisesLtd L06268L9Ordinaryshares off.teach LO 10
ReleasingPotential LinkenholtLtd 0998477LOrdinarysharesof€1each 10
YouthCoastal RowingLtd 10486398OrdinarysharesoffLeach 10 10
Beach ExplorersLtd LOSL3972OrdinarysharesofEl.each LO 10
30 40
Thesummaryfinancial performanceofthe tradi ngsubsidiariesissetout below: ngsubsidiariesissetout below:
ReleasingPotential ReleasingPotential
Enterprises Ltd Linkenholt Ltd
2021. 2020 2021 2020
f
Turnover 97,773 92,020
Costofsalesandadministrationcosts
Chargespaidby(to) parent undertaking
(100,398)
(5s1)
(87,9791
(1.,2261
Netprofit (3,276),_ 2,875-
Amount gift-aided to the charity
Retainedinthesubsidiary -ffi--
TangibleFixed assets 7,907 Lt,Lg3
Currentassets
Current liabilities
Netassets
35,955
27,007
(59,515)(50,503)
-(I5^6-'55i-t@-
(283)
283
Aggregate sharecapitaland reserves (15,653) (72,3791
13 Stocks
Group Charity
2421 2020 202L 2020
f f €f
Goodsforresale 4,4L4 5,851 534 534
Debtors: amountsfallingduewithinoneyear
Group Charity
202t 2A20 2A21. 2020
f f f f
Operational debtors L9,029 1,6,920 76,769 L4,5L9
Amounts owedbygroup undertakings (32,O47) (6,066) !8,607 28,584
Other debtorsandprepayments 73,870 40,758 72,687 37,509
60,852 51,622 LO7,453 80,6L2
Creditors: amountsfallingduewithinoneye ar
Group Charity
2021 2020 2021" 2020
f f {. f
Repayments dueonbank loans 27,755 L2,7OO 2L,155 L2,740
Operational creditors 29,515 32,950 25,674 24,727
Socialsecurityandothertaxes
Other creditorsand accruals
23,209
L6,5t2
90,392
23,684
L2,2A0
8L,534
26,225
8,477
8L,53L
23,464
5,673
65,964
Creditors: amountsfalling aftermoretha noneyear
Group Charity
2AU.
2020
2021. 2020
f
f
f f
Duebetweentwoandfiveyears:
Repayments dueonbank loans 90,885 55,803 90,885 55,803
Dueafter fiveyears:
Repayments due on bank loans L08,437 36,642 t08,437 36,642
:::: L99,322
92,445
L99,322 92,M5
The bankloanissecuredby alegal charge overthe freehold properties, togetherwitha fixedandfloatingcharge
over allthe otherassetsofthe charity.The book value ofthe freehold propertiesat31August 202!was
f465,966.Themortgage represents38.6% of netbook value andisforatermof15yearsat3.42% overbank
base rate.
Funds
Balanceat
lncoming
Resources
Balance at
lSeptember
resources
expended
Transfers
3L August
2020 202L
f f
f
f I
Charity
Restricted income funds
Capital Grants
Farmdevelopment
Sailing Programme
3,830
3,588
15,837
23,255
20,000(l,9t6l
2,ooo
(950)
25,000
(5,7931
47,000
(8,059)
21,9L4
4,628
35,644
62,L86
Unrestricted income funds
Designatedfixedasset reserve
Generalfund
2L5,604
54,7L5
339,133L,5L3,383(L,357,L081(54,7L51
270,3L9
430,693
554,7371,513,383{L,367,1081 - 7OL,OLZ
Total charity funds
Subsidiaryundertakings
ReleasingPotentialEnterprisesLtd
(12,330_197,773_(101,050) -_ (75,607-l
ReleasingPotential LinkenholtLtd
Youth Coastal RowingLtd
BeachExplorersLtd
Total subsidiary funds (12,3301 97,773,(101,050) lts,607l
Total funds 565,652
L,658,156
{1,476,227)
747,591

TESTO THEFINANCIAISTATEMENTS
R THE YEAR ENDED 31STAUGUST2A21
Analysisof netassetsbetween funds-Group
Unrestricted Designated Restricted Total
At31stAugust2021 funds funds funds funds
f f f
lntangible fixedassets
Tangiblefixedassets 7,907 5L2,710 520,677
NetCurrentAssets 385,265 {2L,L551 62,786 426,295
Creditors;Amountstallingaftermorethanone year (L99,3221
393,L72292,233
62,186 (199,3221
747,59t
Unrestricted Designated Restricted Total
At31stAugust2020 funds funds funds funds
f I f
lntangible flxedassets
Tangiblefixedassets 1,L,793 324,579 335,762
Net CurrentAssets 3L7,789 (72,700l' 23,255 322,344
Creditors:Amounts tallingaftermorethanoneyear - (92,4451 - (92,4451
322,9722L9,434 23,255 565,667
Analysisof netassetsbetween funds-Charity
Unrestricted Designated Restricted Total
At31stAugust2021 funds funds funds funds
ff f
Tangiblefixedassets - ,LZ,7LO 5!2,710
lnvestments 30 30
Net CurrentAssets 408,749(2L,7551 62,L86 449,780
Creditors:Amounts fallingaftermorethanoneyear (799,3221 - (L99,3221
408,779292,233 62,L86 763,Lgg
Unrestricted Designated Restricted Total
At31stAugust2020 funds funds funds funds
ff. f
Tangiblefixedassets - 324,579 324,579
lnvestments 40 40
NetCurrentAssets
Creditorsl Amountsfallingaftermorethanone year
335,263(12,7001
(92,4451
335,303
279,434
23,255

23,255
345,878
(92,4451
577,992
Property Other Total
t f f_
Not laterthan1year 56,L99 2,L46 58,345
Laterthan Lyearandnot later than5years L07,343 3,679 7O5,022
Laterthan5years 80,L25 80,725
237,667 5,825 243,492
Reconciliation ofnetincometonetcashflow fromoperatingactivities
2021 2420
E f
Netincomeforthe year 181,929 (37,728)
lnvestment incomereceivable (6,5321 (5,483)
lnterestpayable 7,741 4,998
Depreciationandimpairmentoftangible fixedassets 28,489 34,275
(Profit)/losson disposal oftangible fixedassets (3,369) 1,567
(lncrease)/decrease in stock 1,,437 2,559
(lncrease)/decrease indebtors (9,2301, 9,957
lncrease/(decrease) increditors 403 15,725
Netcashflow fromoperating activities 200,858 25,871