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2021-12-31-accounts

'
I I
Number of 303(+36%) 353(+16.5%)
Memberships
Number of 631 845 (+34%) 1015(+20%)
Members

RYA Junior Stages 1-4 74
RYA Adult Levels 1- 2
RYA Power Boat Level 2 34
RYA Power Boat Instructor
RYA Dinghy instructor
RYA First Aid

~ ~
Kayaks/Canoes 769
SUPs 219
Sailing Dinghies 187
Larger Sailing Boats 94
Motorb oats 94
Rowing Boats
TOTAL 1,418

To underscore
the SGBA's environmental
resolve, these data are reported resolve, these data are reported here and will be
reported
in each Annual
Report henceforth.
Eiectridty consumption
in the year (KWh):
1150
Bottled Liquid Petroleum
Gas (LPG) (Kg):
34
Water (cubic rnetres): 45
Petrol consumption
in outboard
motors
in the yaer (iitres): 603

Reetricted
Reeomrnanded
oeteeasiea by
Unregntemd inaame 8ltdawlna at Prus year
aasvny funde tunes fimda Tatet fnhds snide
E E E E 8
in coming
resources
(Note 3) F01 F02 F03 FDA FOG
Incame end enskmmaelc hem:
C Ilstksslncnsgcdrs
Chwhdmrckrnca 33
Cdar Sacrgsclram
I lm cellSile
glpsrchaahntd
ellll d klmnls
10ODD
Total
Resources oxpmlded (Nate 6)
erpmdama
ard
nahlcg hrds
Ch
kua Ialseks
41,893 41,893 27,970
dsp!Isla sahrld dra dIspmw
Cdm
Total 41893 27970
Ngt Income/(expenditure)
gains/(losses)
before Investment 15052 15052 16818
hct grkaktccrm] m saalsalh
Net income/(expenditure)
15062 15052 16878
Rxtraardlnasy
ltcans
gld
Transfers between funds go
Other recognised
galnsÃlomusa)l
adla tndlcsns rarwdtses clmmssads la cache dr OKIclc als
otherm~r elk
Afet movement
In funds
15052 16878
Reganctffgtfon
offunds:
reel kndc Irachl taaard 78637 265695
TOtal funds oglrled fonvenf 93689 265695
IS
O
Rsslrlcled
Sl
O
Unreebtcte income Endcwmen Total ibis Total last
ts d funds funds tfunds year year
9 9 2 9 2
Fixed assets FO '! F02 F03 F05
Intangible assets (Note 15)
Tangible assets (Note 14) 47 118 265 595 312 813 305 318
Heritage assets (Note 18)
tnvestments (Note 17)
Total fixed assets 47,118 265,695 312,813 305 318
Current assets
Stocks (Note 18)
Oebtora (Note 19) 1 496
Investmente (Note 174)
Cash at bank and in hand (Note 24) 45,545 48 018
Total currenf assets a10 47,228 47,228 49 5'l4
Grad(ters: amounts feging due within
one year
(Note
20) a11 657 657 500
ifet cunent sssetn1(liabilities) cn 46,571 46,571 49 014
Total assets less currant liabilities an 93,689 265.695 359,384 354 332
Creditors: amounts falling due after one
year
(Note 20)
su 10 000
Provisions forBabiiltles
Tofal net ansefa orliabilities ats 93,689 265,695 359384 344 332
Funds ofthe Charity
Endowment
funds (Note 27)
a17
Restricted income funds gtote 27) B18 2S5695 265,695 265 695
Unnsstricted
funds
78 637
Revaluation
reserve
Total funds mt 93,689 265,695
Signed by one or two
the trustees
trustees oo behalf ofat Signature Pont Name Date of
approval
dc/mmryyyy
RR~d
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2.2 INCOME
This stands sf yxt ofa~ prubies has Csea sppfsd hy ms chergy exmpt gv those gcksd 'Akr
or
Aye . Irgmm
edgbmnt
sddibcn sip ofcy has osso adopfsd
then
thrl ie debgwf kt gvs box hsbw.
Recolnr glnrr cfIrrncrrvl These sm kvdudcd
h the Shdsnwnt
of Frnsnnel
Arrihigev
fgoFAI when:
tlw chactV l»comes entged mme reSOumea,
ll is nwm Ihely then ncl Ihet the hueteeswgmcelvs
Ihs msoumtn
and
dw monetary
vame can be msesumd
with vuricwnt
reliabttv
Them hae heart
no almebmg
nf assam snd lwbgilns. ofklccnle tlnd expenses. unless
required or
Pennklsd
by Ihe FRS102 SORP orFRS f02.
Grants and denalions
ere only hduded
in the SoFAwhen Ihe keneml scorns raccgnknn
Gmsm sard dorragans ahmh srs met (6.10to5.12FRS102SORFj.
M ths avis cfperformance
misled gmnts,
income must onty be mcognlsed to Iha exlcnl
gwt pls charay nes prmsdsd
the vpedlied
goods ortenices es errigxnsnl
lothe grant
only orxuw when Iha padomance
related con dk'nns sra mal (516FRS I02 SORP)
Legacies me indudsd
in Ihc SOFA when mcsipt it probsbls,
Ihet Is,when there hss bann
gant ofprobate, the mmrutom
have sstablshad
Ihal Ihem snl truill ~lant assets b Iha
estate and any con 0kkne
attached tc Ihe legacy em ehher wthln
the mnlml cfthe mls my
or have been msL
Yes Nc Wa
The charity bee nmslred
gcvsmnwnt
grants b gm repcryng
pswxl
Gift Aid mcsivahle
is induded
kr bcorm when them b a vskd dadaregm
from the donar.
yas reolslms
and Sgls
on donegone Any Gilt A'kl amount mcovered
on sdonsnon
Iscorwldered
m be psn ofaml gfl end ls
basted ss an sddtlkm ta Iha same fund as Ihe ingsl donation
unlace gre donor orlee
mmn
Ofths appeal have xpedfiad
CtherWSS.
horn
Yes No kys
This lacnb rnduded
b the soFA once gm chwky has plowed the misled goods or
Grstbwcbmi Incsma end cannes or nwi the pert'omancs
mletad condkions.
perkennamm retaker grsras
Donated goods are memursd
ai fair value (Ihs mxount for whhh tbs asset cauld be
exchanged)
unless
impmrdcsl
la do so.
The ccsl ofany siock ofgeode donated
for dieklbulnn
tobensgdsrhs
isdeenwd tcbe the
fair cab eofthose gifts slIhe time oftheir nrcslpl
and slay are mccfMbsrl
oil racebc
In
Ihe raporlbg
period n whhh the stacks sm dlshlbvtsd,
they are mcogniaed seen expense
st the csnyng
wnount atwe etwas at dlctrbulbn.
Ocoalad goods for mssle am rras sun d at Intr value on nitisl mccgn'kicn.
which h Ihe
wqmcted
pnmesds
I'mm vale Image expeded costs ofsais. and mcognised
in 'Income
oker ksdlng adivgas'
with the wmaspondirrg
stock acognbsd h the balance sheet
on ils sab me value ot stock n charged against 'Incono from otherhndmg
acgvilhs' and
Ihs pnxneds honl
eels sre also ravmgnbed
ss 'Inrwnw
from other tmdlng
adivkissk
Goods donated fcr cnGotng um by the charily am moognhsd as langibls fied easele and
bduded
In ths SOFA ss hconlng
lesolrmac when nrcsivsble
Gsts III linc fnr uva by Ihe chsrky snr lnchded
ln Ihe soFA ns income fmm donations
when
receivable.
canlrted en&vices and Donated
vsrvkws and iadffme are ihdudad
In the SOFA when received et Ihs mba efthe
Srcghbm gift to Ws drergy provided the value ofme gkt cen be measured
nds'bly.
Donsled sannmr. and fafggas mol era consuend Ievtwdiatsty
sm recognised
es mcoms
Yss Wa
wkh en equtvalent
enwunt
nmognheri ss an expanse
under the sppmprlsta
hemlbg
in the
SOFA.
Suppml costs The chsris hss hcuned expenditure
on suppod coals.
Volunteer help The value ofany mklnmry
help laceived n net icduded
In Ihe eux\unts
but is dasmhad
the huxtaes'
srrnusl
rapmt
in Yss No Nfs
Y No Nls
Irwrnm fmm InteresL This h indudsd
h Ihe wxwunS when mceipl is pmbebls snd gts arrnunt
mcelvsble cence
loyagMe and tgvfdsnds msseumd
maably.
lrworrla fnrm rrntrrrhewrhlp Membershp
mbcmipgons
mcmved
in Ihe natu w ofe gst era mccgnlsed h gonalions
and
~tdwcrlpamm Legsckre.
Msmbemtlc
subtcrlptlona
which
o ives s member Ihs rklhl to buy servbes or other benefits
me rsmgrrissd ac inconm earned
fmm the pmvwon ofgoods snd servtoes as Scorns lloal
me rsmgrrissd ac inconm earned
fmm the pmvwon ofgoods snd servtoes as Scorns lloal
clrsmebhr
omukrse
Seelmmrri
cl~trim
ofInsumrme Insumnoc
dsims srs anly indudsd
h Ihs SOFA shen ths geneml inmms recsgniilon
mlbris
aw nml tg 15lo 5 12FRS102 Srbhp Iand are Incmded as an cem atother Income
In the
SOFA.
Invesbnent
lasses
ga Irm and Thh ndudss any rsslhed
orumucwed gshe or burns
on Ihe sale cfinvscbnenm
and any
gain orloss rasumn g lrcm mrs lukw
in vs elms
n le m meant
yama el the snd otIhe year
2.3 EXPENDITURE AND LIABILITIES
Uabllhy reecgnwen Lhbiggee sw mcognlssd
vriwre
it Is new
gkely Ihan not that there
he lsgalorconsinurilve
Rn We
obligngm
conanging
the dmrky to payout msoumss end Ihe snmunt
otthe oblbaticn csn
be treasured
sml lemon8bls
olrrlalnly
Governance
cocm
and suppoh Suppmt Coats have been allocated between governance
Cocle rrnd Olher SuPPOA
Governance
costs comprim al costs involving
pubic eccounlebsklr
ol Ihs chewy end ys
campksnce
ukh mgula5on
snd gaad pwrriim.
Suppsrl mals Incude cmhal funcunns
and have been almcateri lc acguly Coat Catefwries
Wa
on s basis consietenl ukh Ihe use ofrseourmm, eg akocefrng
prapariy casts by fbor swee,
orper capks stslf mmts by the time rpent and other coals by Ihmy ucegh
Grants ullh
oorrdlgrnl ~
perfimnenoe Where Ihe Chertly gima 8gmrri nkh mnrlltlone
tcr Ite payment behg eepecifh
levOI Of
aervloe Or Output
tO ba pmvktad,
Such grmrh me only Wcognlsed
in ihe 9eFA Onoe the
wclplent ofIhe gnnri hse provkled
Ihe cpscyred
ssnrice oroutpu!.
Gmllln
poyeblo wigrcrrt
perhnnanne
Cnndklons
Wham them are no condilbrm
allachng to tha gwni kist snsbhrr
Ihe donor chewy to
magwcegy avoid!he mmvnhnsnt.
a liebkky forthe fug lundhg
obkgskon
muclbc
mcognlccu.
mo Wn
Redundanoy oaat The charky mmlo no redundsncy
peymsrris
durug
nm nworikw
yerbd
Deferred Income lfo mslsrhl
kem ofdefened income hav been bended
vr itis accounts.
Cnulltore The charky hss aedkols rdihh ew mmcumd
al vememsnl
snnuMc wee any Irsde
discounts
Provisions fnr I I a bi giles A lbbfky
le measured
an rscogngos st ke hhmricsi cost and Wen subsequently
maeeumd
elthe bast esumste ofIhs sirmuM requlad
to celtw ills obligation stthe wporlhg
dale
Yes
geste Snaneial Instnmenls The dmrky
smmunm
forbsc*Tnsncisl inskumenls
on hitial recagnwon separ peregnmh
la 7 FRS152SORP. Subsequent
rrammranunt
lcacper paragraphs
11.17lo 1119.
FRS102SORP.
274ASSETS
Tangible fined assets tor These ere capkekcsd
5Ray tan be used rcr rrem tnun ons year, snd met at hect
use \S cimdty
They ers valued at mal.
'Ihe dopmciafion
nrias and nelhorio uced en dhdossd
h note 82.
Intangible Seed aussie The che riiy bee htangibls
fhsd essetc,that
is, nonuconetary
assets that do nct have
physkal subswnee
but am idenfrkslrle
and am conlrowd
by the cherty thmugh
custody
wgel right,
Ths smomsason
wlec sne nmlhods
used ere dhdosed
kr nate 2.5
or
They em vahed al coal
The chamy hss herim9e assets, that
I~,ncn-cmnstsw
seeete uigl h'slortc, ergalb, scisrdfn.
lechnologicel,
geophye'eal
or envlmnmsnlal
quelsss thai su sale
and mamls nsd
pdndpallyfmlhsbmnlrkrugon
to knowledge
end cutlum.
Ttm depmdafion
nese end
mwlods used as dlsdccsd h note 9.5.1 C.
They em vskmd st cost.
Fhad asset invsslmsnts
n quoted shawa, tradml
bonds and civeer Invrmtmente
am vsiusri
sl hkiwy atcoal and cubsequenky
etfey vakre Shalt mariml value) at gw year sml. Tse
Y c
~anm treatment
i~applied to unMed
hveecnenls
unhca fak vane cannot be mes eumd
reliably
In nhlch cava
il h meeemed
st noel lea!Impslmnnt
Invaslmenls
hdd forresale orpending
their sale and cash snd cash aqukmlsnls
ugr e
mslurib
dine ofless Ihsn t yearem trusted as current asset rnasknsnts
Slsoke Orul Imulr Ih Smcke held forsale ea purl oi ncnvriurrksble
hade are neasunrd
at Ihe loam oroost ornet
pfogwcc iaekssbls
vullrs.
Geode orssrvues
provided aa perl ate Ihadeble
srrilwy am measured
at net msllsabl8
value
bused on Ihe ssrrice polengsl prrnklsd
by iten» of stook.
Yss
Wbrk In pmg wm h vsbed at coal lees any foresees bb lose that ie likely to occur on Ihe canham
Oonsnos4 DESIGNEE end DESIGNEE end DESIGNEE end hs
alai lodoGN:
Gamed snNEI p nmud
nypov~
Menbaneb~and opnrnoranips
chaflhe
mitch Sie
In ausatanas dceamna
Dcnmm .Gdmes end smvkm
Total 705
CheIfhhdo
~slhhfm.
10007
I 150 1150
Osh cfTtta Tshha
Total
0thErlrN0np
lrclivmss:
Total
hlcnnm final lmenat Elcorns
lnvsshan4E DMd and home
Roost NN lena emma
Other
Coparsta David Grant 10
mstsrlsl
hsm
Of IhCO ala I
Gati cn 4'oposol afeImoblo GINI sassi hlhl Sn
chantys mmusa
TOTAL fOCGOO
Os
IN
adam
mlrncesel N sdcryoaremrmmamcedm Naamhaeaaspranas
daeahnm snd annum
)
Im
N nay o~mmnd
porfoG clams aloe 4
fa oanvsmdlmo
fnr dl~caela
I
I eo
rater
Npamnn
Immlnme hiss IN
stove
fodoalns hen ~dna haa
G44hma al~Mhnla 4omni d y Nuv poor OINNEN)
ftota 6 Analysis ofexpenditure Analysis ofexpenditure Analysis ofexpenditure Analysis ofexpenditure
nreiti ctre
Unrestricted Inssnre gnnrWmWS
ewer nwm nmnr Tctw rwnw Snw ussr
Ane ls 6 6
Expenditure on Incurmd
seekmg dcnetinns
raising funds: Incurred secktlg a!genus
Incunnd seeking grams
Operating
membership
schemes snd
social Icueries
Staging htndrals
Ing evenls
FudranMg
ngsnls
Operating
charky shops
Operabng a trading company undertaking
non-cherka hie IradSg activny
Advercsing,
marketing,
direct mall and
u
Start up costs incurred h generadng new
source of future mcorne
Other trading
activNes
Investment
management
costs:
Cast ofoblainhg
kwestment
advice
Inveslrllwn
sdnatnuascn
costs
Inlelhctual
property
tcsncing
casts
Rent cotecdcn, properly repairs and
mautanance
charges
Total expenditure
on
raising urn de
Expenditure on Insurances 6730 6730
charhabte Tmining Courses 10677 10677
nctlvnlm RYAsubscriptinns
nnd
DHHAfees 1067 1 087
Production oftide tnbkm
Maintenance
ofSaiTMg
Crag 5757 5757 1862
Maintenance
ofrnwkS
craft
Safety brut maintenance and fuel 2262 1 757
Social Everrls 1 772 532
Ocnadcn
Total expenditure
on
activities
cheritsble 28,513 28 519 16603
Separate matsdnl
item ofexpense
Total
Sup port coals for
chadhlhio 72
acthrltles Ream tire 60 60 45
L' ld heal and 806
375 375 471
Premises r irs renewals
Rannhg
Information Tech 230 1 814
Su
ax
as 616 616
Bank Cha es
Card and Direct DehilPrccess' Fees
Ds
lalion
5602
Total support costa 13374 13374
TOTALEXPENDITU RE 41893 41 893 27870

Role14 Tsngibb Ihrad noesis noesis
plaaso cemplora mls mde ffthe ahmfty hss mry mnglwe Ibad sons!s
14.1Coal orseluatlcn
rreclwhl l~
namdup
At the beniuing
ofIhe
21%2 44,741
7 nrr
Adnllkns 13,107 18187
57,828
Inaante
142 Ospnmlntlon
ood hllpl
Basis BLarRB R.crRB socbm LC»
PBL'I re
Rodocbg
Balfnoe t4103
18
Atbegun sgarRercm
Olrcosah
9,412
lupshmsnl
Tnrullm'
At oodtfsm pn RL929
149uet hoon salus
um born rrme m em 2,IRS 20,220 308318
beg uralg efthe 7Mr
Ral hook rmn el me Itffo 211383 912219
mrd dme fear
Isd
Impshm
ant
fsmm pmrAA
C dasotptbn oAhe ments snd
eaeunmclncas
met lsd rothe~orneemef
ofm hspolnmo Ileer.
140~
lfon sccowlulrg prmcy of naslomm Is odnplmf, pfoulc
tlm atmcgrs dele offac nmduspm
tfre mmc atmdepn
dent moue; IFCRfuuable
ure cnnfunm
appnsd
old efgnflfcmd
esmriap(hrrra
Che ccnfmg maount graf meum from hmn
~hrd fhe samos been umfad muhr tho
costirladoL
~4.8 Other dhofemesc
tg
pAure cram mcImuomt ocbollawAal
colon P
any, cppfsgmm
la the ccnmtrcgnn cf nmgfam tmmt
assam and gm~mlo mad
99 Reccepmrare ure smcwm orcasaacfeef
csmmgmsats
forRaaapdcNo
at laapmlrlmwf
fdg
Balsas oFtlle enbrlcrlc
ood colryhlg
nnsrlrrm
offcapcnp phnl oml
chclfBFlmelemnnod
cCmtpmmdto
tflbr sr
md srs
wAldl pnr
pfadpcdsr
sccmgy torgeMtfmr

This year last year
1683 1 496
1,683 1,496

balancing
figure for 'O
sheet.
balancing
figure for 'O
sheet.
ther funds'. ther funds'. The 'Total f The 'Total f unds' figure below shou ld mconcge to 'Total ld mconcge to 'Total funds'
In the blsnace
funds'
In the blsnace
"KeyeFE-permanent endowment I'undsl EE- expendgrle endowment fundel R -restricted Income funds,
Including special trusts, ofthe charity; end tl ~ unreshkted funds
Fund Fund
Type PE, balances Gains balances
EE Ror Restrletio bmught
forwanl
Income Expendit
Ure
Snd
losses
carried
forward
Fund names ns 6 6 6
Restricted Revenue Fund 265695 265695
Unrekeicted Revenue
General Fund UR 66637 56945 41893 2000 79689
Unrestricted Revenue
Drwlgnated
Sshty Boat
iaeemenl Fund UR 12000 2000 14000
Othw' Ponds N/a
TotalFunds 41,893 359,384
Note 2T CIWrlty flmds CIWrlty flmds C
27 2 Dotsits ofmats rlat funds hald and movements durtng the FREVIOUS rape king per Iud
fonwo SINI dctsgc ofIhs OIISWSMnfc of nstclhd AISIIIAIOI ffslch bl Ibo Ispoffblg pwfod togo!Inn wlsl sIsalsucfng sgsro for 'ogler
votlll furlds' ffgelu aololv anouhl
scoscgo ls 'Total Ala do' bl Iba bfa naca asset.
*Kalrl PE
PWWCndNI
IWdOWnMSI Anlds; EE-~SedOWnMSI Aeldel R -ISIISICICCIAICOIOI' funrhl, 0Ãhngng
SPOuhlllnlSIS,
Alnds'.
Thc
OfSleClnafbs
snd V - unucnnatad IArndo
Fund Fund
TypsFE, EE R
ar UR
Purpose and
Raetrkdons
bah ness
bmught
fCIWeld
Espandffur
e
Transfers Gobw end
losses
hslanooo
canhd
forward
Fund amies E 2 2 t 2
ied Revenue F
nrasldctsd
Revenue F
UR 40200
Unrsslriclsd
Revenue Designated
Bust R
Fwet
UR 12000
Tmst Funae 02f,404