## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **REPORT AND UNAUDITED ACCOUNTS**
## **FOR THE YEAR ENDED**
## **31 MARCH 2022**
(Registered Charity Number 1155976)
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **Contents**
Legal and Administrative Information Trustees Report 2 - 7 Chartered Accountants’ Report Statement of Financial Activities Balance Sheet 10 Notes 11 - 13
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees: President**
**President** Mr N Anderson **Chair** Dr J W Stephens CBE **Treasurer** Mr J A Strudwick **Secretary** Ms S E Steventon **Trustees** Mr K Glover Mrs G Walker Mr B Sharples Mrs J Bailey Mrs A Cartledge Mr J Fletcher
**Principal Office**
c/o Portland Basin Marina Lower Alma Street Dukinfield Cheshire SK16 4SQ
## **Accountants**
Topping Partnership (Accountants) Limited Incom House Waterside Trafford Park Manchester M17 1WD
## **Bankers**
HSBC Bank plc 2-4 St Ann’s Square Manchester M2 7HD
_**1**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Reference and Administrative Details**
Reference and administration details are shown in the Schedule of Members of the Board and Professional Advisers on page 1 of the Financial Statements.
## **The Trustees**
The trustees who served in the year were:
Mr N Anderson Dr J W Stephens Ms S E Steventon Mr J A Strudwick Mr K Glover Mr B Sharples Mrs G Walker Mrs A Cartledge Mrs J Bailey Mr J Fletcher
The trustees are appointed according to the constitution structure, governance and management and their responsibilities are contained in the constitution.
The Committee meets six times a year and is bound by the rules of conduct contained in the constitution. The Committee is subject to election at the Annual General Meeting.
The principal office of the company is Portland Basin Marina, Lower Alma Street, Dukinfield, Cheshire, SK16 4SQ.
## **Objectives and Activities**
The charity’s objects are:
To provide or assist in the provision of facilities, in the interests of social welfare, for recreation, education or other leisure time, occupation of persons mainly in the East of Manchester and Greater Manchester areas, who have need of such facilities by reason of their disability. In the event of spare capacity, to also include persons who are disadvantaged by social and economic circumstances with the object of improving and enhancing their conditions of life.
The trustees, when deciding on the charity’s activities for the year, are mindful of the Charity Commission’s Guidance on Public Benefit. The facilities are available to all regardless of gender, faith or personal circumstances.
The trustees and members are custodians of a narrowboat, a full description of which is given on page 7.
## **Activities and Achievements**
The activities and achievements for the year are shown in the message from the Chair.
_**2**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
## **Financial Review**
The trustees have no formal policy to maintain a level of reserves, however, they are conscious of their responsibilities and monitor the level of the reserves to ensure the charity holds a minimum of one year’s full running costs as a reserve fund, in addition to allowing for general maintenance costs.
At the start of the year the charity had £110,642 of reserves. This decreased during the year and at 31 March 2022 the charity had £106,819 of reserves.
## **Responsibilities of the trustees**
The trustees are responsible for ensuring proper accounting records that disclose with reasonable accuracy at any time the financial position of the project. The trustees are also responsible for safeguarding the assets and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **SIGNED BY ORDER OF THE BOARD**
**Trustee**
**Date**
_**3**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
## _**Message from the Chair**_
This year’s report reflects unprecedented times. From spring 2020 and for most of the subsequent year, the UK has been subject to stringent restrictions in response to the Covid19 pandemic. Even when there was some easing of the restrictions, the Greater Manchester area had to operate within enhanced measures as part of a ‘local lockdown’. Obviously these extreme circumstances have had a serious impact on the work of our charity and our ability to fulfil our aims and objectives. It is tribute to our membership, however, that even in the context of a pandemic much good work has continued.
During the periods of lockdown and other social restrictions the heath and safety of our passengers and membership were the top priorities for trustees. By our very nature, the charity works with groups of people who may be clinically vulnerable to infection. We have balanced these considerations with the need for people to meet up and enjoy the company of others but have always adhered strictly to government guidance in implementing our ‘covid secure’ operating procedures. We strengthened our infection control measures and supported our policies with practical modifications:
- .
- four automatic hand-sanitizers and two automatic soap dispensers purchased
- . amendments made to booking form with clear conditions and safety advice
- . modifications made to feedback form
- . creation of a crew compliance declaration form
- . a pre and post trip cleaning routine was implemented
- . non-essential materials and equipment were removed from the boat
In the event, the boat has been largely dormant in terms of passengers during this period. I am sorry that we have had to limit our work in response to lockdowns and I don’t underestimate the impact this may have had on both volunteers and passengers. The decisions taken to curtail our activities were, however, the right ones.
We have made good use of digital technology to allow trustee meetings to continue during the lockdown periods. Whilst we have all missed seeing one another in person and ‘Zoom’ has its limitations, I am grateful for the opportunities to keep in touch and progress some of our work. The 2020 Annual General Meeting was held via Zoom and this allowed record numbers to attend and participate.
I have never been more grateful to my colleague trustees who continue to give outstanding and loyal support to the project. We have had to take some tough decisions this year often balancing competing demands in our response to the pandemic. At all times, we have rightly put the health, safety and well-being of passengers and volunteers first. The project benefits from very strong, open and transparent governance. Trustees are always solution-focused and have continued to undertake their oversight of EMCBP with great care.
Despite the challenges, the great spirit of teamwork has prevailed. Amongst our volunteers, people have kept in touch with each other and have looked out for one another. Great suggestions have been put forward about safe ways that we could occasionally get together and many volunteers have quietly and discreetly kept an eye on the boat, maintaining security and allowing some maintenance activity to be undertaken. We’ve been thinking about training and how we can streamline what we do. Tom Edwards and Peter Marlor put together some helpful ‘refresher training’ for September 2020 to help us re-commission our work safely. We’ve also been working on the major projects that Nigel outlined in the 2025 Vision at the last AGM. Work has taken place to improve the website and the development of educational materials has continued. Once again I am pleased to single out our President, Nigel Anderson for special thanks. Behind the scenes Nigel has worked relentlessly to progress our ambitious plans for the future, spending hours researching, applying for and successfully bringing in large donations and grants.
_**4**_
**EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
## _**Message from the Chair (continued)**_
We have continued to receive wonderful support from so many individuals and organisations. I would particularly like to record, once again, our thanks to Michael Sellars at Elcometer Limited. The on-going generous support that we receive from Michael and the company is a huge benefit to us.
Our accountants, Topping Partnership (Accountants) Limited, have, once again, prepared and scrutinized our accounts. I am really grateful for their highly professional and expert work.
We continue to benefit enormously from the support of our other major benefactors:
Robert Burns Lodge 999
Louvalite Ltd, Hyde
Even during a national lockdown, grant awarding bodies have been able to see the enormous potential of our charity.
I began by noting the extraordinary circumstances we have all faced this year. The necessary limitations on our activities in 2020-21 do not diminish the wonderful commitment of everyone involved in EMCBP. Without skilful and willing volunteers in every part of our operation, EMCBP could not fulfil its core purposes. I would like to record my personal thanks to **all** our volunteers, whatever role they undertake, for their resilience, pragmatism, diverse contributions, bright ideas and many kindnesses throughout such a difficult time. Let’s all hope for better times ahead.
**Dr John Wm Stephens CBE OStJ Chair of Trustees**
_**5**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
## _**The Boat**_
The boat is 57ft long and 6ft wide. The hull is made completely from steel, the bottom is 10mm thick, the sides and cabin are 6mm thick and the top is 4mm thick. The boat weighs about 18 tons.
It is driven by a Canaline 42bhp Marine Diesel engine. It runs on industrial, not commercial, diesel. It has large folding ramps at the bow to allow easy and comfortable wheelchair and passenger boarding and a scissor lift to transfer wheelchair passengers from the front deck to the cabin. The boat can accommodate up to two electric and four standard wheelchairs, has a wider entrance door for ease of boarding. It has open-plan flexible seating, lower and larger viewing windows, central heating, a small galley and a toilet/wash room with wheelchair access. It is also equipped with an intruder alarm, a defibrillator and a wheelchair position on the foredeck from which wheelchair users can steer the boat using a unique remote steering facility.
Fresh water is carried in the bow of the boat and fuel is carried at the stern.
It is registered to carry a total of 15 people. It is a day boat and is not designed for overnight use.
The boat has two bow-thrusters and is steered from the stern using a traditional tiller. Under supervision, all passengers are encouraged to steer the boat and the remote steering facility allows wheelchair users to steer the boat from the front deck.
Buoyancy aids for wheelchair-bound passengers and children up to the age of 11 are available together with two infants’ life jackets. Auto-inflating life jackets are carried on board and are worn by crew members, they are also available to all passengers.
The boat holds a current Boat Safety Scheme Certificate BSS Examination Report number ………………….. (displayed on the boat) which is valid until ………………..
_**6**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **ANNUAL REPORT**
## **FOR THE YEAR TO 31 MARCH 2022**
## _**Volunteers and Training Programme**_
The committee will continue to recruit volunteers from the community to help crew the boat. Qualified trainers will take volunteers through the National Community Boat Association’s Certificate in Community Boat Management as standard. For those who just want to come along and help, we will run informal training days which will include low-key fire fighting, operating locks, general boat maintenance, acting as a guide, rules of the canal - indeed, anything that could affect the day-to-day operation of the boat.
Trustees continually review their skills and knowledge base and will seek to recruit new trustees with specific areas of expertise in order to expand.
Our 2020 Vision commits us to focus on six main areas; membership, training, finance, clients, website and marketing and trustees have already made progress towards achieving their goals.
First Aid, fire, man overboard and evacuation drills will be compulsory for _all_ volunteers, and will be repeated on a regular basis - as necessary.
A training log will be kept for all volunteers.
## _**Fund Raising**_
The committee are indebted to those companies, organisations and individuals who donate time, expertise, advice and funds to the project. The committee will continue to seek out new ways to raise general awareness of, and further funding for, the project.
_**7**_
## **CHARTERED ACCOUNTANTS’ REPORT TO THE TRUSTEES**
## **ON THE UNAUDITED FINANCIAL STATEMENTS OF**
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
In accordance with the engagement letter dated 20 October 2019, in order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the accounts of East Manchester Community Boat Project for the year ended 31 March 2022 as set out on pages 9 to 13 from the charity’s accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at _http://www.icaew.com/en/ members/regulations-standards-and-guidance/._
Our work has been undertaken solely to prepare for your approval the financial statements of East Manchester Community Boat and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release 08/16 AAF as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its Board of Trustees, as a body, for our work or for this report.
You have approved the financial information for the year and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.
We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.
Topping Partnership (Accountants) Limited Chartered Accountants Incom House Waterside Trafford Park Manchester M17 1WD
Date:
_**8**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **STATEMENT OF UNAUDITED FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Note**
**2022**
**2022**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
**Incoming resources**
Donations and subscriptions
3,175
6,728
Interest
5
-
14
Gift Aid
-
357
_______
_______
Total incoming resources
3,175
7,099
**Resources expended**
Charitable activity
8
4,849
8,766
Governance
8
-
482
_______
_______
**Total resources expended**
4,849
9,248
_______
_______
**Net incoming/(outgoing)**
**Resources**
(1,674)
(2,149)
Funds brought forward
40,654
69,988
_______
_______
**Funds at 31 March 2022**
**38,980**
**67,839**
|**2022**
**Total**
**Funds**
**£**
9,903
14
357
_______
10,274
13,615
482
_______
14,097
_______
(3,823)
110,642
_______
**106,819**
|**2021**
**2021**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
5,500
5,825
-
50
-
-
_______
_______
5,500
5,875
1,674
9,392
-
555
_______
_______
1,674
9,947
_______
_______
3,826
(4,072)
36,828
74,060
_______
_______
**40,654**
**69,988**
|**2021**
**Total**
**Funds**
**£**
11,325
50
-
_______
11,375
11,066
555
_______
11,621
_______
(246)
110,888
_______
**110,642**
|
|---|---|---|---|
_**9**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **UNAUDITED BALANCE SHEET**
## **AS AT 31 MARCH 2022**
|**Note**
**2022**
**2022**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
**Fixed Assets**
7
33,480
42,615
**Current Assets**
Cash at bank and in hand
5,500
25,224
_______
_______
38,980
67,839
_______
_______
**Represented by**
Reserve for boat repairs
-
5,000
Non-designated funds
-
62,839
Restricted funds
38,980
-
_______
_______
38,980
67,839
_______
_______
**Analysis of Funds**
**2022**
**2022**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
Opening funds
40,654
69,988
Incoming resources
3,175
7,099
Outgoing resources
(4,849)
(9,248)
_______
_______
**Closing fund**
**38,980**
**67,839**
|**2022**
**Total**
**Funds**
**£**
76,095
30,724
_______
106,819
_______
5,000
62,839
38,980
_______
106,819
_______
**2022**
**Total**
**Funds**
**£**
110,642
10,274
(14,097)
_______
**106,819**
|**2021**
**2021**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
35,154
44,746
5,500
25,242
_______
_______
40,654
69,988
_______
_______
-
5,000
-
64,988
40,654
-
_______
_______
40,654
69,988
_______
_______
**2021**
**2021**
**Restricted Unrestricted**
**Funds**
**Funds**
**£**
**£**
36,828
74,060
5,500
5,875
(1,674)
(9,947)
_______
_______
**40,654**
**69,988**
|**2021**
**Total**
**Funds**
**£**
79,900
30,742
_______
110,642
_______
5,000
64,988
40,654
_______
110,642
_______
**2021**
**Total**
**Funds**
**£**
110,888
11,375
(11,621)
_______
**110,642**
|
|---|---|---|---|
**____________________________**
Trustee
**____________________________**
Date
_**10**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **NOTES FORMING PART OF THE UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 PRINCIPAL ACCOUNTING POLICIES**
## **(a) General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is c/o Portland Basin Marina, Lower Alma Street, Dukinfield, Cheshire, SK16 4SQ.
## **(b) Accounting convention**
The financial statements are prepared in accordance with Receipts and Payments Account and the Charities Act 2011. The financial statements are prepared in sterling, which is the functional currency of the entity.
## **(c) Investment income**
Investment income is accounted for in the period in which it is received.
## **(d) Donations received**
Donations received are accounted for in the period in which they are received.
## **(e) Resources expended**
Expenditure is included on a payment basis.
## **(f) Fund accounting**
Details of the nature and purpose of each fund is set out in note 2.
## **(g) Going concern**
There are no material uncertainties about going concern.
## **(h) Income tax**
The charity is exempt from income tax.
## **(i) Depreciation**
The boat is to be written off over 25 years.
## **2 FUNDS**
## **Unrestricted Funds**
Comprise those funds which the trustees are free to use in accordance with the charitable objects.
## **Restricted Funds**
Comprise those funds which have been given for particular purposes and projects.
## **3 TRUSTEE REMUNERATION**
No trustees have received any remuneration or expenses in the year (2021 : £Nil)
## **4 RELATED PARTY DISCLOSURES**
There are no related party transactions to be disclosed.
_**11**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **NOTES FORMING PART OF THE UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **5 INVESTMENT INCOME**
|**INVESTMENTINCOME**|||
|---|---|---|
||**2022**|**2021**|
||**Unrestricted**|**Unrestricted**|
||**Funds**|**Funds**|
||**£**|**£**|
|Bank interest received|14
______|50
______|
## **6 STAFF COSTS**
No staff were employed by the charity during the year.
## **7 FIXED ASSETS**
## **Boat – Community Spirit 2**
|**Boat – Community Spirit 2**||||
|---|---|---|---|
||**Restricted**|**Unrestricted**||
||**Costs**|**Costs**|**Total**|
||**£**|**£**|**£**|
|Cost b/f|41,850|53,269|95,119|
|Additions|-|-|-|
|Disposals|-|-|-|
||______|______|______|
|Cost c/f|£41,850|£53,269|£95,119|
||______|______|______|
|Depreciation b/f|6,696|8,523|15,219|
|Charge|1,674|2,131|3,805|
|Disposals|-|-|-|
||______|______|______|
|Depreciation c/f|£8,370|£10,654|£19,024|
||______|______|______|
|NBV 31.03.22|£33,480|£42,615|£76,095|
||______|______|______|
|NBV 31.03.21|£35,154
______|£44,746
______|£79,900
______|
The Trustees have decided to write the boat off over 25 years on a straight line basis.
_**12**_
## **EAST MANCHESTER COMMUNITY BOAT PROJECT**
## **NOTES FORMING PART OF THE UNAUDITED FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**8**|**ANNUALREPORT**|||
|---|---|---|---|
|||**2022**|**2021**|
|||**£**|**£**|
||Charitable Activity|||
||Unrestricted|||
||Mooring and licence fees|956|1,656|
||Maintenance|3,190|2,383|
||Fuel/Pump|-|732|
||Repairs and renewals|136|880|
||Training|1,101|100|
||Insurance|1,252|1,510|
||Depreciation|2,131|2,131|
||Fund raising event|-|-|
|||_____|_____|
|||£8,766|£9,392|
|||_____|_____|
||Charitable Activity|||
||Restricted|||
||Depreciation|1,674|1,674|
||Mooring and Licence fees|538|-|
||Fuel/Pump|556|-|
||Repairs|216|-|
||Training|235|-|
||Insurance|1,630|-|
|||_____|_____|
|||£4,849|£1,674|
|||_____|_____|
||Governance|||
||Unrestricted|||
||Postage|-|-|
||Telephone|301|255|
||Website|-|300|
||Sundry|157|-|
||Bank charges|24|-|
||Donations|-|-|
|||_____|_____|
|||£482
_____|£555
_____|
_**13**_