2023-10-31-accounts

					Page
Legal and Administrative	Information
Trustees Annual Report
Independent Examiners	Report
Statement of Financial	Activities	(including	Income 8, Expenditure	Account)
Balance Sheet
Notes to the Financial Statements

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for the year e	nded 31	O	ct	ober 202	3
								2023	2022
						Unrestricted	Restricted	Total	Total
					Notes	Funds	Funds	Funds	Funds
						f.	E
Income
Donations						1,539	564	2,103	379
Grants receivable							240	240
Income from charitable			activities			58,056		58,056	52,129
Activities for generating			funds			3,088		3,088	373
Investment	income and		interest			322		322
Other incoming resources
Total income						63,005	804	63,809	52,885
Expenditure
Costs of generating funds						3,123		3,123	224
Expenditure	on charitable			activities:
Sailing activity running costs Premises running costs					9 10	30,271 16,892		30,271 16,892	24,667 22,014
Other costs					11	5,889	489	6,378	4,733
Total expenditure						56,175	489	56,664	51,638
Net Income						6,830	315	7,145	1,247
Gross transfers	between	funds				49'	~490
Net movement	in funds					7,320	(175)	7,145	1,247
Reconciliation	of Funds
Total funds	at 1 November			2022		312,527	175	312,702	311,455
Total funds	at 31 October			2023		319,847		319,847	312,702

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2	Donations					Unrestricted	Restricted	2023	2022
						E		E	E
	Co-Op nominated Charity Scheme Sundry donations Doantion to fund boat purchase Barts Bash —Donations to Midlands		Air	Ambulance		1,469 70	250 314	1,469 70 250 314	204
	Collection for Seven Hospice					1,539	564	2,103	175 379
3	Grants receivable					Unrestricted E	Restricted f	2023	2022f
	Ellesemere Rural Parish Council -		Sailability		grant		240	240
							240	240
4	Activities for generating funds					Unrestricted E	Restricted	2023 f	2022
	Fundraising events Sales of merchandise					2,453 635		2,453 635	149 224
						3,088		3,088	373
5	Investment Income					Unrestricted	Restricted	2023	2022
						E			E
	UK interest received					322		322
						322		322	4
6	Incoming resources from charitable			activities		Unrestricted E	Restricted	2023	2022 E
	Subscriptions Berth fees					32,886 7,250		32,886 7,250	30,737 6,051
	Boat hire Training fees and courses Group Booking - 'on boarding events' Sundry sales and other income					13,015 4,790 115		13,015 4,790 115	12,136 3,205
						58,056		58,056	52,129

8	Costs ofgenerating funds	Costs ofgenerating funds	Unrestricted	Restricted	2023	2022
			E	E	E
	Fundraising events Goods for resale		2,528 595		2,528 595	224
			3,123		3,123	224
9	Sailing activity running	costs	Unrestricted	Restricted	2023	2022
	RYA Subscription Postage and stationery Insurance		722 7,878		722 7,878	686 85 7,167
	Fuel and lubricants		898		898	1,081
	Chandlery Sailing equipment repairs Motor servicing Prizes		313 543 449 913		313 543 449 913	461 345 2,009 676
	Whitemere rent		8,439		8,439	6,000
	Volunteer Training Training provision costs Training equipment hire Depreciation		5,744 4,372		5,744 4,372	500 1,180 170 4,307
			30,271		30,271	24,667
10	Premises running costs		Unrestricted E	Restricted E	2023 E	2022 E
	Rates Electricity Septic tank refuse disposal Repairs Water front and grounds maintenance Cleaning Telephone Depreciation		347 1,336 2,760 244 561 5,160 401 6,083		347 1,336 2,760 244 561 5,160 401 6,083	417 705 2,874 390 7,112 4,439 248 5,829
			16,892		16,892	22,014
11	Other costs		Unrestricted	Restricted	2023	2022
					E
	Software Licence		2,189		2,189	1,564
	Health and safety Advertising Travelling Accountancy services Independent examiners Charitable donation Bank charges Sundry	fee	481 135 698 900 640 846	489	481 135 698 900 489 640 846	190 708 84 852 669 666
			5,889	489	6,378	4,733

2	Tangible fixed	assets
							Club House
						Boats &	Fixtures,
					Land and	Sailing	fittings and
					buildings	Equipment	equipment	Total
							F	f.
	Cost
	At 1 November	2022			271,820	66,655	1,347	339,822
	Additions					4,484	642	5,126
	Disposals
	At 31 October 2023				271,820	71,139	1,989	344,948
	Depreciation At 1 November	2022			12,552	51,735	652	64,939
	Charge for the year				5,699	4,372	384	10,455
	Disposals
	At 31 October 2023				18,251	56,107	1,036	75,394
	Net book value
	At 31 October 2023				253 569	15032	953	269,554
	At 1 November	2022			259,268	'I4,920	695	274,883
13	Debtors						2023	2022
							E
	Trade debtors						50	316
	Prepayments						2,252	2,245
	Other debtors
							2,302	2,561
14	Creditors: amounts		falling	due within one year			2023	2022
	Other creditors	and accruals					4,541	3,094
							4,541	3,094

	The current land lease annual charge is currently	The current land lease annual charge is currently	The current land lease annual charge is currently	being	negotiated.	An accrual has been	included	in the accounts	in the accounts
	based on the current	information	that is available.
						General	Restricted		Total
15	Analysis of net assets between		funds			funds	funds E		funds F
	Fund balances as at	31 October	2023 are represented		by:
	Tangible fixed assets Current assets					269,554 54,834			269,554 54,834
	Current liabilities					(4,541)			(4,541)
	Total net assets					319,847			319,847

			At 1				At 31
			November	Incoming	Outgoing		October
16	Movements in funds		2022	resources	resources	Transfers	2023
	Unrestricted funds:
	General fund		297,527	62,842	(56,175)	490	304,684
	Boat fund		15,000	163			15,163
	Total Unrestricted funds		312,527	63,005	(56,175)	490	319,847
	Restricted funds:
	Boat replacement	fund		250		(250)
	Sailability fund			240		(240)
	Charity donation	fund	175	314	(489)
	Total restricted	funds	175	804	~489)	~490)
	Total funds		312,702	63,809	~36,664)		319,847

Financial commitments	Financial commitments
At 31 October 2023 the charity was committed		to making	the following	payments	under non-cancellable	operating
leases:
Land and	buildings				2023	2022
Operating	leases:
Due within one year Between two and five year Due in more than 5 years					6,000 24,000 145,500	6,000 24,000 151,500
					175,500	181,500