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2021-05-31-accounts

Trustees MrLBonham
Mr S J Chipperfield
Mr BPCussons
Ms N Levin
MrDJListerMBE
MrCN Riley
Chair of Trustees MrCN Riley
Secretary Mr BPCussons
Gharitynumber 1119576
Companynumber 06261 868
Registeredoffice Coganhayes
Buckerell
Honiton
Devon
EX14 3ER
Auditor Simpkins EdwardsLLP
Michael House
Castle Street
Exeter
Devon
EX4 3LQ
Bankers TriodosBank
Deanery Road
Bristol
BS1 5AS
Solicitors Bates, Wells & Braithwaite
10QueenStreetPlace
London
EC4R 5AS
lnvestment advisors lnvestec Wealth and lnvestment Limited
2 Gresham Street
London
EC27QP
Veritas lnvestment Management LLP
90LongAcre
London
WC2EgRA

Page
Trustees'report 1-5
Statementoftrustees'responsibilities 6
lndependentauditor's report 7-9
Statement of financial activities 10
Summaryincome and expenditure account 11
Balancesheet 12-13
Notes to the financial statements 14-22

UnrestrictedEndowment UnrestrictedEndowment UnrestrictedEndowment TotalUnrestrictedEndowment TotalUnrestrictedEndowment Total
funds funds funds funds
Notes 2021
Ê
2021
2021
2020
ÊÊÊ
2020 2020
â
lncomefrom:
lnvestments 3 141,040 141,040198,693 198,693
Expenditureon:
Charitable activities
4 133,083 133,083400,909 400,909
Other 9 29,316 29,316 32,219 32,219
Totalresources
expended
133,083 29,316 162,399400,909 32,219 433,128
Net gains/(losses)on
investments
10 871,305 871,305 (28,034)(28,034)
Net movement infunds 7,957 841,989 849,946 (202,216)(60,253) (262,469)
Fund balancesat1
June 2020 151,182 6,559,1646,710,346353,3986,619,4176,972,815
Fund balances at31
May2021 159,139 7,401,1537,560,292151,182 6,559,1646,710,346

Allincomefunds
2021 2020
â Ê
Gross income 141,040 198,693
Totalexpenditurefromincomefunds 133,083 400,909
Netincome/(expenditure)forthe year 7,957 (202,216)

2021 2020
Notes Ê Ê Ê Ê
Fixed assets
lnvestments 11 7,304,560 6,640,453
Gurrent assets
Debtors 12 6,825 7,294
lnvestments 13 241,128 211,158
Cash at bank and in hand 38,020 7,266
285,973 225,718
Creditors: amountsfallingduewithin
oneyear 14 (30,241) (155,825)
Net current assets 255,732 69,893
Total assets lesscurrent liabilities 7,560,292 6,710,346
Gapitalfunds
Endowment funds - general
General endowmentfunds 7,401,153 6,559,164
7,401,153 6,559,164
Permanent endowment
Expendable endowment 7,401,153 6,559,164
15 7,401,153 6,559,164
lncomefunds
Unrestricted funds 159,139 151,182
7,560,292 6,710,346

lnvestments
UnrestrictedUnrestricted
funds funds
2021 2020
Ê. â
lncomefrom listedinvestments 141,029 197,147
Other incomefrominvestments 11 1,546
141,040 198,693

Charitableactivities
CharitableCharitable
Expenditure Expenditure
2021
2020
ÊÊ
Grantfundingofactivities(see note5) 109,522 378,164
Share of supportcosts(see note6) 18,121 19,177
Share ofgovernancecosts (see note 6) 5,440 3,568
133,083 400,909

Grantspayable
Gharitable Charitable
ExpenditureExpenditure
2021
2020
Ê[
Grants to institutions:
Mylor Sailability 2,000
WestminsterBoatingBsse 7,500
All-Aboard!WaterSport andWater RecreationalActivity( Bristol) 5,000
The Venture Trust 10,000
Andrew Cassell Foundation (Racing fortrheDisabled) 5,000
Thomas MorleyTrust(Disabled Sailors Association) 5,000
PlymouthSports CharityLimited 5,000
lsland Trust 10,000
lslington Boat Club 6,560
Portadown Boat Club 3,000
AtlanticPacificlnternationalRescue Limited 3,000
Somerford YouthandCommunity Centre 4,100
SaltpondEducationProject 2,664
Seachange 6,420 6,438
Seashell Trust 4,965
Secchi Disk 2,000
Sporting Challenge 1,000
TheAhoyCentre 10,000
Longridge on the Thames 5,000
TheKepplewrayTrust 4,000
UKSA 300,000
Visionofadventure 3,59r
OYT North 5,200
Chicks 2,000
Morning Star 7,663
OYT South 10,000 5,500
Portsmouth Sailing Trust 5,000 5,000
TheMarineSocietyand Sea Cadets 9,800
Helford River 7,500
DSSUK 3,874
YouthAdventure Trust 6,337 5,304
AgoonoreeScout Camp 2,000
Sports Forum fortheDisabled 5,000
Outfit Morray 2,500
VisuallylmpairedSailing Association 3,770
Boleh 3,000
109,522 392,164
:

Support costs
SupportGovernance
costs
costs
€Ê
2021
SupportGovernance
costs
costs
ee
2020
î
Website costs 3,818 3,818 1,209 1,209
Office costs 388 388
Trustees' expenses 1,281 1,281
Cost of trustees'
meetings 927 927
Secretarial 12,532 12,532 13,565 13,565
Bookkeeping 618 618 704 704
Annualreturn 13 13 13 13
Bank charges 30 30 39 39
lnsurance 722 722 1,439 1,439
Audit fees 3,090 3,090 3,144 3,144
Legal and professional 2,350 2,350 424 424
18,121 5,440 23,561
19,177
3,568 22,745
:
Analysedbetween
Charitable activities
18,121 5,440 23,561
19,177
3,568 22,745
:

2021 2020
Number Number
EndowmentEndowment EndowmentEndowment
funds funds
general
2021
general
2020
Portfoliomanagement 29,316 32,219
29,316 32,219

Netgains/(losses) on investments
EndowmentEndowment
funds funds
general
2021
ÊÊ
general
2020
Revaluation of investments 791,727 (52,406)
Gain on sale of investments 79,578 24,372
871,305 (28,034)

Listed
investments
Ê
Gostor valuation
AtIJune 2020 6,640,453
Additions 975,175
Valuation changes 871,307
Disposal proceeds (1,182,375)
At31May 2021 7,304,560
Carrying amount
Al31May 2021 7,304,560
At31 May 2020 6,640,453

Debtors
2021 2020
Amountsfallingduewithinoneyear: t Ê
Prepayments andaccruedincome 6,825 7,294
Gurrentasset investments
2021 2020
e t
Unlisted investments 241,128 211,158

Creditors: amountsfallingduewithinoneyear
2021 2020
t t
Other creditors 25,100 150,000
Accruals anddeferredincome 5,141 5,825
30,241 155,825

Movement infunds Movement infunds
Balanceat
1June2019
lncoming ResourcesTransfers
resourcesexpended
Revaluations
gainsand
Balanceat
IJune2020
lncoming ResourcesTransfers
resourcesexpended
Revaluations
gainsand
Balanceat
31 May202'l
losses losses
t â â f â Ê I f â f
Expendable endowments
6,619,417 (32,219) (28,034) 6,559,164 (2e,316) 871,305 7,401,153
6,619,417 (32,21e) (28,034) 6,559,164 (2e,316) 871,305 7,401,153

Analysis of net asset sbetweenfunds sbetweenfunds
Unrestricted Endowment
funds
funds
TotalUnrestrictedEndowment
funds
funds
Total
2021
Êâ

2021
2021
t[f
2020
2020
2020
f
Fund balances at31
May 2021are
representedby:
lnvestments
- 7,304,560 7,304,560 81,289 6,559,164 6,640,453
Currentassets/
(liabilities)
159,139 96,593 255,732 69,893 69,893
159,139 7,401,153 7,560,292 151,182 6,559,164 6,710,346