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2022-05-31-accounts

Page
Reference and Administrative Details ofthe Charity, its Trustees and Advisers
Trustees'
Report
Independent Auditors' Report on the Financial Statements 12-15
Consolidated Statement of Financial Activities 16
Consolidated Balance Sheet 17
Charity Balance Sheet 18
Consolidated Statement ofCash Flows 19
Notes to the Financial Statements 20-39

Trustees Rear Admiral
Michael George Wood CBE, DL, JP, Chairman
Rear Admiral
Michael George Wood CBE, DL, JP, Chairman
Mrs Sarah Adkins
Mr Robert Alan Seabrook Baldry
Mr Alastair
Keith Camp
Mr lan Robert Douglas
Lt Cdr Rebecca French RN
Lt Cdr Claire Marie Frances Lees MBE RN
Michael James Dukes
Warrant
Officer
First Class Paul Todd
Major Steve Cox RM
Company registered
number 07100967
Charity registered
number 1135918
Chief executive officer Mr G C Hannah
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 5WR
Solicitors Womble Bond Dickinson
Ballard House
West Hoe Road
Plymouth
Devon
PL1 3AE

Unrestricted Restricted Total Total
funds funds funds funds
Note 2022 2022f 2022 2021
E
Income from:
Donations
and legacies
160,458 154,458 314,916 50,125
Charitable
activities
735,020 4,689 739,709 1,205,236
Other trading
activities
5,113,879 5,113,879 2,003,677
Investments 45,366 45,366 50,271
Total income 6,054,723 159,147 6,213,870 3,309,309
Expenditure
on:
Raising funds 4,372,872 4,372,872 3,160,933
Charitable
activities
1,137,179 23,435 1,160,614 819,882
Total expenditure 5,510,051 23,435 5,533,486 3,980,815
Net income/(expenditure) before net
(losses)/gains
on
investments 544,672 135,712 680,384 (671,506)
Net (losses)/gains on investments (42,236) (42,236) 110,877
Net movement
in
funds before other
recognised
gains
502,436 135,712 638,148 (560,629)
Net movement
in
funds 502,436 135,712 638,148 (560,629)
Reconciliation
of
funds:
Total funds brought forward 8,395,354 200,119 8,595,473 9,156,102
Net movement
in funds
502,436 135,712 638,148 (560,629)
Total funds carried forward 8,897,790 335,831 9,233,621 8,595,473
2022 2021
Note F
Fixed assets
Tangible assets 12 8,848,589 8,963,347
Investments 13 953,316 827,594
9,801,905 9,790,941
Current assets
Stocks 14 116,770 94,198
Debtors 15 229,730 96,662
Cash at bank and in hand 1,113,679 662,937
1,460,179 853,797
Creditors: amounts falling due within one
year 16 (1,382,005) (1,170,841)
Net current assets/(liabilities) 78,174 (317,044)
Total assets less current liabilities 9,880,079 9,473,897
Creditors: amounts falling due after more
than one year 17 (646,458) (878,424)
Total net assets 9,233,621 8,595,473
Charity funds
Restricted funds 18 335,831 200,119
Unrestricted
funds
18 8,897,790 8,395,354
Total funds 9,233,621 8,595,473

Note 2022f 2021
Fixed assets
Tangible assets 12 8,825,279 8,963,347
Investments 13 954,316 828,594
9,779,595 9,791,941
Current assets
Debtors 15 525,989 17,881
Cash at bank and in hand 233,008 358,329
758,997 376,210
Creditors: amounts falling due within one
year 16 (952,660) (776,532)
Net current (liabilities) (193,663) (400,322)
Total assets less current liabilities 9,585,932 9,391,619
Creditors: amounts falling due after more
than one year 17 (388,674) (463,525)
Total net assets 9,197,258 8,928,094
Charity funds
Restricted
funds
18 335,831 200,119
Unrestricted
funds
18 8,861,427 8,727,975
Total funds 9,197,258 8,928,094

2022 2021
Note E
Cash flows from operating activities
Net cash used
in operating
activities 21 1,007,833 (238,337)
Cash flows from investing activities
Purchase oftangible
fixed assets
(180,588) (167,845)
Proceeds from sale of investments 14 400,094
Purchase of investments (167,970) (36,422)
Investment
Income received
45,366 50,271
Net cash (used in)/provided by investing activities (303,178) 246,098
Cash flows from financing activities
Repayments
of borrowing
(253,913) (37,432)
Net cash used in financing activities (253,913) (37,432)
Change
in cash and cash
equivalents in the year 450,742 (29,671)
Cash and cash equivalents at the beginning ofthe year 662,937 692,608
Cash and cash equivalents at the end of the year 22 1,113,679 662,937
The notes on pages 20 to 39form part ofthese financial statements

Freehold property - Building element: 4% straight - Building element: 4% straight - Building element: 4% straight line, land not
depreciated
Plant and machinery - 16%straight line
Motor vehicles, tractors 8 - 20% straight line
mowers
Fixtures, fittings and equipment - 15%-33%straight line
Timeshares - 2% straight line/over the term ofthe ownership

Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Grants 160,458 154,458 314,916
Unrestricted Total
funds funds
2021 2021
E
Grants 50,125 50,125

Unrestricted Restricted Total
funds funds funds
2022 2022 2022
f
Direct charitable income from beneficiaries 735,020 735,020
COVID Relief grants 4,689 4,689
TOTAL 2022 735,020 4,689 739,709
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
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
2022 2022
F
Investment income 45,366 45,366
Unrestricted Total
funds funds
2021 2021
F E
Investment income 50,271 50,271

Unrestricted Restricted
funds funds Total
2022 2022 2022
F.
Direct charitable cost for beneficiaries 1,137,179 23,435 1,160,614
Unrestricted Restricted
funds funds Total
2021 2021 2021
F F E
Direct charitable cost for beneficiaries 29,720 790,162 819,882

Activities
undertaken Total
directly funds
2022 2022f
1,160,614 1,160,614
Activities
undertaken Total
directly funds
2021 2021
F F
819,882 819,882

Direct
charitable Total
income funds
2022 2022
Staff costs 523,912 523,912
Depreciation 177,823 177,823
Other operating charges 457,519 457,519
Governance costs 1,360 1,360
1,160,614 1,160,614

Direct
charitable Total
income funds
2021 2021
E E
Staff costs 284,521 284,521
Depreciation 268,256 268,256
Other operating charges 261,337 261,337
Governance costs 5,768 5,768
819,882 819,882
NET INCOME/(EXPENDITURE)
2022 2021
F
Depreciation of tangible fixed assets - owned 280,426 268,256
Auditor's remuneration - audit 3,875 5,100
Auditors' remuneration - other services 9,825 7,475
Operating lease rentals 268,999 141,787
563,125 422,618

Group Group Charity Charity
2022f 2021 2022 2021
E
Wages and salaries 2,372,846 2,081,763 357,480 260,087
Social security costs 268,920 137,678 123,805 18,347
Other pension costs 91,128 42,169 42,626 6,087
2,732,894 2,261,610 523,911 284,521

Group Group Charity Charity
2022 2021 2022 2021
No. No. No. No.
Total 115 88
Group Group
2022 2021
No. No.

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Listed
investments
GROUP f.
COST OR VALUATION
At 1 June 2021 827,592
Additions 167,970
Disposals (14)
Revaluations (42,232)
AT 31 MAY 2022 953,316
NET BOOK VALUE
AT 31 MAY 2022 953,316
AT 31 MAY 2021 827,592
Investments
in
subsidiary Listed
companies investments Total
CHARITY
COST OR VALUATION
At 1 June 2021 1,000 827,592 828,592
Additions 167,970 167,970
Disposals (14) (14)
Revaluations (42,232) (42,232)
AT 31 MAY 2022 1,000 953,316 954,316
NET BOOK VALUE
AT 31 MAY 2022 1,000 953,316 954,316
AT 31 MAY 2021 1,000 827,592 828,592

Group Group
2022 2021
E
Raw materials and consumables 12,066 8,745
Finished goods and goods for resale 104,704 85,453
116,770 94,198

Group Group Charity Charity
2022 2021 2022 2021
F E
DUE WITHIN ONE YEAR
Trade debtors 17,751 9,511
Other debtors 211,979 87,151 525,989 17,881
229,730 96,662 525,989 17,881

Group Group Charity Charity
2022 2021 2022 2021
Bank loans 158,129 180,076 70,525 70,525
Trade creditors 293,582 201,822 388 1,476
Amounts owed to group undertakings 877,157 700,528
Other taxation and social security 116,355 103,558
Other creditors 66,228 39,692
Accruals and deferred
income
747,711 645,693 4,590 4,003
1,382,005 1,170,841 952,660 776,532
Group Group
2022 2021
E
Deferred income at 1 June 2021 477,323 326,694
Resources deferred during the year 538,476 477,323
Amounts released from previous periods (477,323) (326,694)
Deferred income at 31 May 2021 538,476 477,323

Group Group Charity Charity
2022 2021 2022 2021
F
Bank loans 646,458 878,424 388,674 463,525

Balance at 1 Transfers Gains/ Balance at
June 2021 Income Expenditure in/out (Losses) 31 May 2022
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
Designated
Funds
767,023 25,769 205,179 (42,236) 955,735
Freehold Property 7,628,331 (142,937) 336,661 7,822,055
8,395,354 25,769 (142,937) 541,840 (42,236) 8,777,790
GENERAL FUNDS
General Funds 6,028,954 (5,367,114) (541,840) 120,000
TOTAL
UNRESTRICTED
FUNDS 8,395,354 6,054,723 (5,510,051) (42,236) 8,897,790
RESTRICTED
FUNDS
LIBOR Grant-
Capital 37,592 (3,048) 34,544
RNRMC Grant-
Capital 162,527 154,458 (15,698) 301,287
COVID Relief
Grants 4,689 (4,689)
200,119 159,147 (23,435) 335,831
TOTAL OF FUNDS 8,595,473 6,213,870 (5,533,486) (42,236) 9,233,621

Balance at Transfers Gains/ Balance at
1 June 2020 Income Expenditure in/out (Losses) 31 May 2021
E E
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
TOTAL OF FUNDS 9,156,102 3,309,309 (3,980,815) 110,877 8,595,473

Balance at 1 Transfers Gains/ Balance at
June 2021 Income Expenditure in/out (Losses) 31 May 2022
f.
Designated
funds 8,395,354 25,769 (142,937) 541,840 (42,236) 8,777,790
General funds 6,028,954 (5,367,114) (541,840) 120,000
Restricted funds 200,119 159,147 (23,435) 335,831
8,595,473 6,213,870 (5,533,486) (42,236) 9,233,621
SUMMARY OF FUNDS - PRIOR YEAR
Balance at Transfers Gains/ Balance at
1 June 2020 Income Expenditure in/out (Losses) 31 May 2021
E
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

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
Tangible fixed assets 8,512,758 335,831 8,848,589
Fixed asset investments 953,316 953,316
Current assets 1,460,179 1,460,179
Creditors due within one year (1,382,005) (1,382,005)
Creditors due in more than one year (646,458) (646,458)
TOTAL 8,897,790 335,831 9,233,621

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted Restricted Total
funds funds funds
2021 2021 2021
E E E
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)
8,395,354 200,119 8,595,473

Group Group
2022 2021
E
Net
income/expenditure
for the year (as per Statement of Financial
Activities) 638,148 (560,629)
ADJUSTMENTS FOR:
Depreciation
charges
280,426 268,257
Gains/(losses)
on investments
42,232 (107,939)
Investment
income
(45,366) (50,271)
Profit on the sale offixed assets 14,920 212
(Increase)/decrease in stocks (22,572) 3,454
(Increase)
in debtors
{133,068) (13,610)
Increase
in creditors
233,113 222,189
NET CASH PROVIDED BY/{USED IN) OPERATING ACTIVITIES 1,007,833 (238,337)

Group Group
2022 2021
F F
Cash in hand 1,113,679 662,937
TOTAL CASH AND CASH EQUIVALENTS 1,113,679 662,937

At 1 June At 31 May
2021 Cash flows 2022
Cash at bank and in hand 662,937 450,742 1,113,679
Debt due within
1
year (180,076) 21,947 (158,129)
Debt due after 1 year (878,424) 231,966 (646,458)
(395,563) 704,655 309,092

Group Group
2022 2021
E
Not later than 1 year 189,889 141,787
Later than 1 year and not later than 5years 533,264 261,708
723,153 403,495

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,
PL12 6LJ 100'/o
The financial results ofthe subsidiary for the year were:
Name Income Expenditure Profit for Net assets
the year
f.
China Fleet Country Club Limited 5,127,472 (4,366,872) 760,600 37,363