## ## ||||||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|||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |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| ## ## ## ## ## ## |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|