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2021-05-31-accounts

Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers
Trustees' Report
Independent Auditors' Report on the Financial Statements 11-14
Consolidated Statement of Financial Activities
Consolidated Balance Sheet 16
Charity Balance Sheet 17
Consolidated Statement ofCash Flows 18
Notes to the Financial Statements 19-39

Trustees R/Admiral
M G Wood CBE,DL,
R/Admiral
M G Wood CBE,DL,
R/Admiral
M G Wood CBE,DL,
Chairman Chairman
Mrs SAdkins
Mr R Baldry
Mr A Camp
Mr
I Douglas
LtCdr Rebecca French RN (appointed 15February 2021)
Lt Cdr Claire Lees RN (appointed 19 February 2021)
Mr M Dukes
Warrant
Officer
First Class Paul Todd (appointed 15April 2021)
Major Steve Cox RM (appointed 2 July 2020)
Commander J Sheriff MBE (resigned 10December 2020)
Warrant
Officer
G Hannah
(resigned
14April 2021)
Mr C Green (resigned 30October 2020)
Major T Smith RM (resigned 31 July 2020)
Company registered
number 07100967
Charity registered
number 1135918
Chief executive officer Mr G C Hannah (appointed wef 15April 2021)
Mr A Sharpe MBE (Resigned as Chief Executive wef 15Apr 2021)
Independent auditors Bishop Fleming LLP
Chartered
Accountants
Salt Quay House
4 North East Quay
Sutton Harbour
Plymouth
PL4 OBN
Bankers HSBC
Forder House
20 William Prance Road
Plymouth
Devon
PL6 SWR
Solicitors Womble Bond Dickinson
Ballard House
West Hoe Road
Plymouth
Devon
PL1 3AE

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note 6 6 f:
Income from:
Donations
snd legacies
50,125 50,125
Charitable
activities
424,866 780,370 1,205,236 896,578
Other trading
activities
2,003,677 2,003,677 3,375,446
Investments 50,271 50,271 32,497
Total income 2,528,939 780,370 3,309,309 4,304,521
Expenditure
on:
Raising funds 3,160,933 3,160,933 3,163,957
Charitable
activities
7 29,720 790,162 819,882 1,292,777
Totalexpenditure 3,190,653 790,162 3,980,815 4,456,734
Net expenditure
before net gains on
investments
(661,714) (9,792) (6'71,506) (152,213)
Net gains on investments 110,877 110,877 66,010
Net movement
in funds before other
recognised
gains
(550,837) (9,792) (560,629) (86,203)
Net movement
in funds
(550,837) (9,792) (560,629) (86,203)
Reconciliation
offunds:
Total funds brought forward 8,946,191 209,911 9,156,102 9,242,305
Net movement
in funds
(550,837) (9,792) (560,629) (86,203)
Total funds carried forward 8,395,354 200,119 8,595,473 9,156,102

Note 2021
8
2020f
Fixed assets
Tangible assets 12 8,963,347 9,063,971
Investments 13 827,594 1,083,327
9,790,941 10,147,298
Current assets
Stocks 14 94,198 97,652
Debtors 15 96,662 83,052
Cash at bank and in hand 662,937 692,608
853,797 873,312
Creditors: amounts falling due within one
year 16 (1,170,841) (843,954)
Net current (liabilities) Iassets (317,044) 29,358
Total assets less current liabilities 9,473,897 10,176,656
Creditors: amounts falling due after more
than one year 17 (878,424) (1,020,554)
Total net assets 8,595,473 9,156,102
Charity funds
Restricted funds 18 200,119 209,911
Unrestricted
funds
18 8„395,354 8,946,191
Total funds 8,595,473 9,156,102
2021 2020
Note 5
Fixed assets
Tangible assets 12 8,963,347 9,063,971
Investments 13 828,594 1,084,327
9,791,941 10,148,298
Current assets
Debtors 15 17,881 124,780
Cash at bank and in hand 358,329 71,368
376,210 196,148
Creditors: amounts falling due within one
year 16 (776,532) (716,711)
Net current (liabilities) (400,322) (520,563)
Total assets less current liabilities 9,391,619 9,627,735
Creditors: amounts falling due after more
than one year 17 (463,525) (495,798)
Total net assets 8,928,094 9,131,937
Charity funds
Restricted funds 18 200,119 209,911
Unrestricted
funds
18 8,727,975 8,922,026
Total funds 8,928,094 9,131,937

2021 2020
Nots 5
Cash flows from operating
activities
Net cash used
in operating
activities
21 (22,459) 39,884
Cash flows from investing
activities
Purchase oftangible
fixed assets
(167,846) (345,751)
Proceeds from sale of investments 362,723 69,884
Net cash provided
by/(used
in) investing
activities 194,877 (275,867)
Cash flows from financing
activities
Cash inflows from new borrowing 500,000
Repayments
of borrowing
(37,432) (63,525)
Net cash (used In)/provided
by financing
activities (37,432) 436,475
Change
in cash and cash equivalents
in
the year 134,986 200,492
Cash and cash equivalents
at the beginning
ofthe year 692,608 492,116
Cash and cash equivalents
at the end of
the year 22 827,594 692,608
The notes on pages 19to 39form part ofthese financial statements

Depreciation
is provided
on the following bases: on the following bases:
Freehold
property
- Building element: 4%straight line, land not
depreciated
Motor vehicles, tractors & - 20% straight line
mowers
Equipment
and furnishings
- 15%-33%straight line
Timeshares - 2%straight line/over the term ofthe ownership

Unrestricted Total Total
funds funds funds
2021 2021 2020
8 8
50,125 50,125

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
8 6 6
Direct charitable income from beneficiaries 424,866 424,866
COVID Relief grants 780,370 780,370
TOTAL 2021 424,866 780,370 1,205,236
Unrestricted Total
funds funds
2020 2020
Direct charitable income from beneficiaries 896,578 896,578

Investment income
Investment income
Unrestricted Total
funds funds
2021 2021
6 6
50,271 50,271
Unrestdicted Total
funds funds
2020 2020
6 6
32,497 32,497

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
8 6 6
Direct charitable cost for beneficiaries 29,720 790,162 819,882
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
6
1,279,961 12,616 1,292,777

Activities
undertaken Total
directly funds
2021 2021
8 6
819,862 819,882
Activities
undertaken Total
directly funds
2020 2020
6
1,292,777 1,292,777

Direct
charitable Total
income funds
2021 2021
8 8
Staff costs 264,521 284,521
Depreciation 268,256 268,256
Other operating charges 261,337 261,337
Governance costs 5,768 5,768
819,862 819,882

ANALYSIS OF DIRECT COSTS (continued)
Direct
charitable Total
income funds
2020 2020f
Staff costs 521,252 521,252
Depreciation 265,559 266,559
Other operating charges 487,984 487,984
Governance costs 16,982 16,982
1,292,777 1,292,777

NET INC OME/(EXPEND ITURE)
2021 2020
8 F
Depreciation
oftangible
fixed assets - owned 268,256 266,559
Auditor's remuneration -audit 5,100 5,000
Auditors' remuneration -other services 7,475 7,250
Operating lease rentals 141,787 80,155
422,618 358,964

Group Group Charity Charity
2021 2020 2021 2020
8 8
Wages and salaries 2,081,763 1,955,871 260,087 454,062
Social security costs 137,678 155,070 18,347 56,449
Other pension costs 42,169 44,778 6,087 10,741
2,261,610 2,155,719 284,521 521,252

Group Group Charity Charity
2021 2020 2021 2020
No. No. No. No.
Apartments 16 20
Golf 16 15
Leisure 65 74
Food and beverage 47 60
Administration and establishment 42 45
186 214
Group Group Charity Charity
2021 2020 2021 2020
No. No. No. No.
Total 86 101
Group Group
2021 2020
No. No.

Freehold Motor Fixtures and
property
5
vehicles
6
fittings
5
Tlmeshares
6
Total
5
COST OR VALUATION
At1 June2020 8,792,868 138,570 2,027,543 21,210 10,980,191
Additions 135,675 32,170 167,845
Disposals (29,001) (29,001)
At 31 May 2021 8,928,543 138,570 2,030,712 21,210 11,119,035
DEPRECIATION
At 1 June 2020 438,657 138,470 1,326,357 12,726 1,916,220
Charge for the year 127,378 76 140,464 339 258,257
On disposals (28,789) (28,789)
At 31 May 2021 566,045 138,546 1,438,032 13,065 2,155,688
NET BOOK VALUE
At 31 May 2021 8,362,498 24 592,680 8,145 8,963,347
At 31 May 2020 8,354,201 100 701,186 8,484 9,053,971

Listed
investments
GROUP 6
COST OR VALUATION
At1 June2020 1,083,327
Additions 36,422
Disposals (400,094)
Revaluations 107,939
AT 31 MAY 2021 827,594
NET BOOK VALUE
AT 31 MAY 2021 827,594
AT 31 MAY 2020 1,083,327
Investments
In
subsidiary Listed
companies Investments Total
CHARITY 6 6 6
COST OR VALUATION
At 1 June 2020 1,000 1,083,327 1,084,327
Additions 36,422 36,422
Oisposals (400,094) (400,094)
Revaluations 107,939 107,939
AT 31 MAY 2021 1,000 827,594 828,594
NET BOOK VALUE
AT 31 MAY 2021 1,000 827,594 828,594
AT 31 MAY 2020 1,000 1,083,327 1,084,327

Group Group
2021 2020
6
Raw materials and consumables 8,745 22,969
Finished goods and goods for resale 85,453 74,683
94,198 97,652

Group Group Charity Charity
2021 2020 2021 2020
F 6 F
DUE WITHIN ONE YEAR
Trade debtors 9,511 13,031
Amounts
owed by group undertakings
112,006
Other debtors 87,151 70,021 17,881 12,774
96,662 83,052 17,881 124,780

Group Group Charity Charity
2021 2020 2021 2020
F 8 5
Bank loans 180,076 75,378 70,525 66,435
Trade creditors 201,822 170,684 1,476 1,624
Amounts owed to group undertakings 700,528 643,894
Other taxation and social security 103,558 101,567
Other creditors 39,692 39,357
Accruals snd deferred
income
645,693 456,968 4,003 4,758
1,170,841 843,954 776,532 716,711
Group Group
2021 2020
8
Deferred income at 1 June 2020 326,694 422,192
Resources deferred during the year 477,323 326,694
Amounts released from previous pedods (326,694) (422,192)
Deferred income at 31 Nlay 2021 477,323 326,694

Group Group Charity Charity
2021
8
2020
F
2021 2020f
Bank loans 878,424 1,020,554 463,525 495,798
Group Group Charity Charity
2021 2020 2021 2020
6 5 6
Payable or repayable by instalments 280,070 280,070
280,070 280,070

RE THAN ONE YEAR (C ONTINUED)
Group Group Charity Chadity
2021 2020 2021 2020
5 F 8 E

Balance at 1 Transfers Gains/ Balance at
June 2020 Income Expenditure in/out (Losses) 31 May 2021
F 6 6 6
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
Designated Funds 1,364,134 30,057 (738,045) 110,877 767,023
Freehold
Property
7,582,057 (117,584) 163,858 ~ 7,628,331
8,946,191 30,057 (117,584) (574,187) 110,877 8,395,354
GENERAL FUNDS
General Funds 2,498,882 (3,073,069) 574,187
TOTAL
UNRESTRICTED
FUNDS 8,946,191 2,528,939 (3,190,653) 110,877 8,395,354
RESTRICTED
FUNDS
LIBOR Grant-
Capital 40,640 (3,048) 37,592
RNRMC Grant-
Capital 169,271 (6,744) 162,527
COVID Relief
Grants 780,370 (780,370)
209,911 780,370 (790,162) 200,119
TOTALOF
FUNDS 9,156,102 3,309,309 (3,980,815) 110,877 8,595,473

Balance at Transfers Gains/ Balance at
1 June 2019 Income Expenditure in/outf (Losses)
8
31 May 2020
8
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
Designated Funds 1,644,786 32,497 (379,159) 66,010 1,364,134
Freehold
Property
7,317,021 (94,137) 359,173 7,582,057
8,961,807 32,497 (94,137) (19,986) 66,010 8,946,191
GENERAL FUNDS
General Funds 57,771 4,272,024 (4,349,781) 19,986
TOTAL
UNRESTRICTED
FUNDS 9,019,578 (4,443,918) 66,010 8,946,191
RESTRICTED
FUNDS
LIBORGrant-
Capital 43,688 (3,048) 40,640
RNRMC Grant-
Capital 179,039 (9,768) 169,271
222,727 (12,816) 209,911
TOTAL OF
FUNDS 9,242,305 (4,456,734) 66,010 9,156,102

SUMNIARY OF FUNDS - CURRE NT YEAR
Balance at 1 Transfers Gains/ Balance at
June 2020f Income
8
Expenditure
8
In/out
8
(Losses)
8
31 May 2021
Designated
funds 8,946,191 30,057 (117,584) (574,187) 110,877 8,395,354
General funds 2,498,882 (3,073,069) 574,187
Restricted funds 209,911 780,370 (790,162) 200,119
9,156,102 3,309,309 (3,980,815) 110,877 8,595,473
SUMMARY OF FUNDS - PRIOR YEAR
Balance at Transfers Gains/ Balance at
1 June 2019
8
Income
E
Expenditure in/out (Losses)
f
31 May 2020
6
Designated
funds 8,961,607 32,497 (94,137) (19,986) 66,010 8,946,191
General funds 57,771 4,272,024 (4,349,781) 19,966
Restricted funds 222,727 (12,816) 209,911
9,242,305 4,304,521 (4,456,734) 66,010 9,156,102

ANALYSIS OF NET ASSETS BETWEEN FUND S - CURRENT YEAR
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Tangible fixed assets 8,763,228 200,119 8,963,347
Fixed asset investments 827,594 827,594
Current assets 853,797 853,797
Creditors due within one year (1,170,841) (1,170,841)
Creditors due in more than one year (878,424) (878,424)
TOTAL 8,395,354 200,119 8,595,473

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
5 F 6
Tangible fixed assets 8,854,060 209,911 9,063,971
Fixed asset investments 1,083,327 1,083,327
Current assets 873,312 873,312
Creditors due within one year (843,954) (843,954)
Creditors due in more than one year (1,020,554) (1,020,554)
TOTAL 8,946,191 209,911 9,156,102

Group Group
2021 2020
8
Net expenditure
for the year (as per Statement
of Financial Activities) (560,629) (86,203)
ADJUSTMENTS FOR:
Depreciation
charges
268,257 266,559
Gains on investments 107,939 66,010
Dividends,
interest and rents from investments
(50,271) (31,980)
Loss/(profit)
on the sale offixed assets
212 (750)
Decrease/(increase) in stocks 3,454 (5,879)
(Increase)/decrease in debtors (13,610) 37,158
Increase/(decrease) in creditors 222,189 (205,031)
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES (22,459) 39,884
22. ANALYSIS OF CASH AND CASH EQUIVALENTS
Group Group
2021 2020
8 5
Cashin hend 827,594 692,608
TOTAL CASH AND CASH EQUIVALENTS 827,594 692,608

At 1June At 31 May
2020 Cash flows 2021
6 8 8
Cash at bank and in hand 692,608 (29,671) 662,937
Debt due within
1 year
(75,378) (104,698) (180,076)
Debt due after 1 year (1,020,554) 142,130 (878,424)
(403,324) 7,761 (395,563)

Group Group
2021 2020
8 E
Not later than 1 year 141,787 151,609
Later than 1 year and not later than 5years 133,435 129,358
275,222 280,967

The following was a subsidiary
undert
aking
ofthe Charity:
Name Company Registered
office
or principal Holding
number place ofbusiness
China Fleet Country Club Limited 02527923 Saltash, Plymouth, PL126LJ 10016
The financial results ofthe subsidiary for the year were:
Name Income
6
Expenditure
Loss forthe
6
year
6
Net assetsf
China Fleet Country Club Limited 2,804,247 (3,161,033) (356,786) (331,621)