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2020-12-31-accounts

Notes UnrestrictedDesignated
Funds
Funds
EEL
UnrestrictedDesignated
Funds
Funds
EEL
Restricted
Funds
Total
2()20
E
Total
2019
E-
INCOME
Income from:
Charitable Activities 4(a) 73,346 50,155 77,L29 140,630 t67,755
Investments 4(b) 3,243
TOTAL INCOME 16,589 50,155 77,L29 t43,473 L7L,382
EXPENDITURE
Expenditure on Charitable Activities 2,943 I35,688 s6,058 t94,689 206,1s5
TOTALEXPENSES 2,943 135,688 56,058 194,689 206,155
NETINCOMING/(OUTGOING) L3,646 (85,533) 2l,o7l (5O,816) (34,773)
Unrealisedgainsor(losses) on investments 5,s70 s,570 11,827
Tot;lFundsBroughtForward 747,552 s42,008 689,560 712,s72
Transfers between funds 6/7 495 20,576
(27,O7t)
TOTAL FUNDS CARRIED FORWARD

ASAT 31 STDECEM BER2O2O
unrestricted Restricted 31-Dec-2031-Dec-19
Funds Funds Total Total
Note EE EE
Fixed Assets
Tangibleassets 406,088 406,088 462,533
Investments 106,693 106,693 98,000
CurrentAssets
Debtors and Prepayments 70,944 10,944 t0,753
Cashatbank and inhand t29,77 729,77t
TotalcurrentAssets t4o,7t5 t4o,7t5 14f),987
Creditorsramountsfallingdue morethanoneyear 9,t82 - 9,182 11,960
NET ASSETS
Fundsof the Charity
GeneralFunds 767,263 t67,263 1.47,552
DesignatedFunds 477,051 477,Os7 542,008
RestrictedFunds
TOTAL FUNDS

culatedat
ollows:
a ratetowrite off thecost of tangiblefixedassets overthe
Off-Shore lO-2O%o
Safety 7Oo/o
Dinghy 70o/o
Windsurf ing 2Oo/o

Off-Shore
Et-
Safety DinghyWindsurfing
E-EE
DinghyWindsurfing
E-EE
Total
EQUIPMENT
Cost
Additions
01-Jan-20 29s,089
6,A24

7s,510
236,049
9,938
77,575
8,889
684,163
25,651
Costat 31-Dec-20
Depreciation
Charge
01-Jan-20 92,482
32,66s
23,917
7,s52
68,061
24,600
37,776
77,279
227,630
82,096
Depreciation at 31-Dec-20
NetBookValue 31-Dec-2O
NetBook Value 31-Dec-19

3.FIXED ASSET INVESTMENTS
TOTAL TOTAL
31-Dec-20 31-Dec-19
ES.
Investments 106.693
98.OOO
E
Holdingvalueat startof year 98,000
Accumulatedincome 3,123
Netgain/(loss) on revaluation s,570
Holdingvalueatend of year ___l!889.3_

Holdingvalueatend of year
4.INCOME
___l!889.3_
Unrestricted Designated Restricted Total Total
Funds Funds Funds 2020 2019
E E L E E
(a)CharitableActivities
Grants 77,129_ 77,129 83,078
Sponsorship - 15,000
InsuranceClaim 72,630 12,630
Other Charitable Activities t3,346 37,525 50,871 69,677
(b) Investments
BankInterest t20 311
Dividends 3,'L23 3,316

5.EXPENDITURE
UnrestrictedDesignatedRestricted
Funds
Funds
Funds
Eff
Total
2()2()
E
Total
2019
E
ExpenditureonCharitableActivities
ActivityCosts
Depreciation
Governance
1,829
-
1,1-74
53,592
82,096
ss,665
393
111,086
82,096
t,507
732,548
72,700
7,507
6.RESTRICTED FUNDS
CURRENT YEAR
Balance Balance
01-Jan-20
e
IncomeExpenditureTransfers
EEEE
31-Dec-2O
RAFSports
RAFCentral
Fund
Fund
Grant
Grant
-
-
10,s38
s,179
(s,3s9)
66,s91
s0,879(ts,712)
PREVIOUS YEAR
Balance Balance
01-Jan-19
E
IncomeExpenditureTransfers
EzEE
3l-Dec-19
RAFSports
RAFCentral
Fund
Fund
Grant
Grant
-
-
3,014
(21,986)
49,760
(8,918)
25,000
s8,078

7.DESIGNATED FUNDS
CURRENT YEAR
Balance Balance
01-Jan-20
E
IncomeExpenditureTransfers31-Dec-2O
EEEE
OffshoreFund
DinghyFund
Special ProjectFund
DepreciationFund
37,600
76,362
25,017
463,029
39,858 52,200
10,297
1,392

-
82,096
(4,s79)
25,155
2s,258

20,688
25,017
406,088
PREVIOUS YEAR
Balance Balance
01-Jan-19
E
IncomeExpenditureTransfers31-Dec-19
EEEf
OffshoreFund 37,600 ss,657
77,048
15,391 37,600
DinghyFund 9,700 - 16,362
SpecialProjectFund
DepreciationFund
25,Or7_ -
463,029
25,0t7
463,029

A.DEBTOR.SANDPR.EPAYMENTS
Unrestricted Restricted Total Total
Funds
EE
Funds 31-Dec-2O
e.E
31-Dec-19
Sundry Debtors 2,22s
VATDebtor 740
Prepayments 70,944 fi,g4; 7,78b

9,CREDITORS AND ACCRUALS: AMOUNTS FALLINGDUEWITHINONE YEAR
Unrestricted Restricted Total Tota!
Funds Funds 31-Dec-20 31-Dec-19
f.E EE
Sundry Creditors 7,929 7,929 8,811
VATCreditor 113 113
Accruals 7,t40 7,t40 3,t49
Deferred Income