Mount Batten Centre Charity Trust
Annual Report and Financial Statements
Year Ended 31 December 2021
Charity registration number.. 1159633

Mount Batten Centre Charity Trust
Contents
Reference and Administrative Details
Trustees, Report
2to8
Statement of Trustees, Responsibilities
Independent Examinels Report
10
statement of Financial Aclimlies
11 to12
Balance Sheet
13
Notes lo the Financial Statements
141024

Mount Batten Centre Charity Trust
Reference and Administrative Details
Trustees
Mr Robert Baggott
Ms Charlotte Carlyle - appointed 6 May 2021
Mrs Claire Deacon - appointed 29 March 2021
Commodore Garelh Derrick Bsc RN - resigned 6 May 2021
Mr Timothy Geary
Cnclr Jeremy Goslin - resigned 6 May 2021
Mr Adrian Kemp MBE
Mrs Maria Manning
Mrs Anna Sendall - resigned 29 March 2021
Mr Bill Wakeham - appointed 6 May 2021
70 Sl Lawrence Road
Mount Batten
Plymslock
PLYMOUTH
Devon
PL9 9SJ
Prlnclpal Office
Charlty Reglstratlon Number
1159633
Solicitors
Nash and Co
Beaumont House
Beaumont Park
PLYMOUTH
Devon
PL4 9D8
Bankers
HSBC
Plymouth Commercial Centre
Plymouth Intl Business Park
PLYMOUTH
Devon
PL6 5ZE
Independent Examiner
Francis Clark LLP
North Quay House
Sullon Harbour
PLYMOUTH
Devon
PL4 ORA
Page 1

Mount Batten Centre Charity Trust
Trustees, Report
The Iruslees present their annual report together with the financial slalemenls of the charity for the
year ended 31 December 2021.
Objectlves and actlvities for the public benefit
Whilst the postcode for the ¢enlTe itself is not in an area of social dgprivalion, the community il serves
is. The young people who visit the ￿ntre on a regular basis attend schools rooted where the index of
multiple deprivation is in the bottom 100/0 nationally. The centre is commilled to focusing on the issue
of employabllity for young people ss this is in many cases the most serious concern.
According to Plymouth City Council's strategic plan "Plymouth's Plan for Employment and Skills
2014-2020" the proportion of young people who are classified as being Not in Education,
Employment or Training INEETI is 2.30/, points higher in Plymouth than the South West. The
proportion of 18-24 year olds claiming unemployment benefits remains elevated. In addition, young
people with Special Educational Needs {SENI or a Learning Disability or DifficLJlly ILDDI account for a
high number of those facirig unemployment. Current data reports that 16.8 /0 of post-16 learners with
LDD are classified as NEET and a further 5.50/0 are recorded as slalus not known.
NEET figures for Plymouth are 2.30/D points higher than the rest of the South Wesl. Of these, 170/D are
Special Educational Needs and Disability ISENDI. Unemployment for 18-24 year olds is deemed lo
be 'high'.
Target schools fall within the lowest 10 /0 of areas nationally for employment as evidenced..
-For example. three of the cenlre's link schools have employment indices of below 10°/o. Sir John
Hunt, PL5 4AA - 30/0. Brook Green Centre for Learning, PL5 4DZ - 8,/0 and Woodlands Special
School, PL6 5ES- 6%.
School holidays for example are a source of pressure for some families with children who are unable
lo access activib'es, particulady as young people are less likely lo find paid work. Summer is when
those school leavers who are already disengaged are al risk of drifting out of contact with services
which signpost them to training and career opportunities. Community consLJltslion in Plymouth
neighbourhoods [￿qUentlY raises concerns that young people do not have enough lo do, linking this
to anti-social behaviour. Crime stalislics are as follows for the target areas..
PL5 - better than only 6Q/o of areas nationally
PL6 better than 14010 of areas nationally
Linking aelivilies lo the local agenda of Plymouth being a waterfront city and accrediting experience
wherever possible should begin lo address ernployers, issues of young people lacking in skills and
experience.
A common characteristic amongst the young people that the Centre help, is a lack of opportunity lo
learn about vocational career opportunities. This lack of exposure disadvantages young people as in
comparison lo older workers they lack the skills, experlence and job-seeking insights relevant lo
available jobs. Research by the Department for Education has highlighted a positive relationship
between employer conlacls Iwork experience or career lalksl that a young person b&￿en 14-19
experiences in school and their career prospects. Young people surveyed who engaged wth four or
more vocational career opportunities were five times less likely lo be NEET. "Plymouth's Plan for
Employment and Skills 2014 - 2020 highlights that within Plymouth 40.10 of young people still leave
school without five g(iod GCSES. Employability skills are a major issue for the city al all levels.
Page 2

Mount Batten Centre Charity Trust
Trustees, Report
There is a definib've characteristic of a 'losl generation" of young Plymouthians drifting from education
lo NEET slalus urgently in need of employability skills. The young people who have engaged with
positIv8 aclivili&s al the centre have found the activities highly beneficial and specifie to their needs.
One young person Commented 'The National Vocational Qualtfication INVQI programme gave me a
reason to gel up in the morning and stick to a routine, and I gDI my confidence back.. it led to me
getting work wilh Mount Ballen and the skills I got from that have led lo me getting work elsewhere"
Many young people in Plymouth lack access lo positive acts'vilies and opportunities to learn about
vocational career opportunities. This has been worsened by the current rise in unemployment
affecting young people and their families. We will provide opportunities lo lake up new aclivilies, gain
new skills. experience and qualifications, combined with practical information about pathways to
vocational careers in sellings with local opportunities for employment. Need is greatest amongst
vulnerable and disadvantaged young people in Plymouth, who will benefit hugely by taking part in
slruclured. posrftive activities but who are the least likely lo do so. Those disengaged are al risk of
drifting out of contact with seryices which signpost them lo training and career opportunities.
Community consullalion in Plymouth neighbourhoods frequently raises concerns that young people
do not have enough lo do, linking this to anti-social behaviour. Although Plymouth is a waterfront city,
many young people have never learnt principles of positive risk taking, leading lo unsafe behaviour.
The Charity continues its efforts lo generate opportunity at all levels across the sector working with
number of other charities and operators to identify need, source provision and also funding provision
to create the opportunities.
The Iruslees confirm that they have complied with the requirements of section 4 of the Charities Act
2011 and have due regard lo the public benefit guidance published by the Charity Commission for
England and Wales.
Publlc beneflt
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard lo the public benefit guidance published by the Charity Commission for
England and Wales.
FundraiTsing and reasonlng
In its seventh full year as a charity the Cgnlre has continued lo operate its general offer of providing
affordable Waler-sports and AdvenlLJrous activities lo the local populace bul also has worked hard to
engage more fully with some of its identified target groups and raise funds lo support this work and
has done so in a manner to support and engage groups who, like many have been challenged by the
COVID 19 pandemic.
Specific fundraising efforts have been focused around those groups who are socially disadvantaged
due lo either social or economic issues or those whom have special educational needs. Specrfic
fundraising has also been sort and grant funding achieved to support both the continued delivery of
the on water and adventurous engagement at many levels bul also to ensure that as far as possible
the risks associated with COVID 19 are minimized as far as is reasonably practicable for the this
environment.
Page 3

Mount Batten Centre Charity Trust
Trustees, Report
The Centre haslis also working on a number of other inilialives during the year ended 2021 and
beyond to reinvest in both equipment and infrastructure and create other opportunities across the City
and beyond. The Centre aims lo increase ils partnership working and reach in order lo increase
impacts and resullanl oulpuls into the community, creating more engagerllenl with the water and
outdoor and thereby deriving positive experiences for more people across the City and ils locality.
During the year the Centre and its on water delDiery through the Charity was a key part of Sport
England awarding a mulli partner school based activity project lo the City, now called the 'Making
Waves PrDjecl'. Across the year 2021, the Charity has made considerable investments to modernise
ils dinghy and paddleboard stocks, invest in training of n&w instructors and indeed is committed lo
conducting holding repairs lo its pontoon, after a season of high demand due lo the 'compression
effect, of COVID 19. This will ensure that il remains slruclurally safe and suitable for use and indeed
cosmetically in better order as we work towards a replacement in full al some point after 2023.
Flnanclal review
The balance held on unrestricted funds at 31 Decomber 2021 was £258,869 12020.. £109,971), of
which £185,518,12020..£135,8481 is represented by fixed assets and is not therefore readily available.
As slated il is the airn lo grow these reserves lo a higher level over the coming years in order lo
create a stable platform for the charity moving forward. The balance held on reslricled funds 8t 31
December 2021 was £58,472 12020.. £73,8431 of which £52,778 12020.. £59,729) is represented by
fixed assets and is not therefore readily available.
Pollcy on reserves
Leisure is a very wide market and remains toward the bottom of people's spend priorities. This when
coupled wlh low levels of disposable income in the locality and the levels of deprivation identified
above give rise lo the Centre being positioned in a difficult market. It is the aim of the Charity lo grow
its reserves once more after the initial investment in the Charity conversion to a level where the
Charity is able lo we21her any issues arising from unforeseeable iSSLJes with cash-flow. As the Charity
is part of a structure of companies whom have been in operation for 16 years then the cash-flow
through the year is well known and monitored and such pressures as those created by the living wage
initiative have already been considered and planned for.
The Iruslees aim to maintain free reserves in unreslricled funds al a level which equates to
approximately 3 months of unreslricled expenditure. The Iruslees consider the CIO'S exposure to
major risks in terms of their likely impact on income sources and planned expenditure in the short to
medium term. as well as assessing the best way lo manage such risks. The Centre Director reports to
the Trustee's on a quarterly basls regarding threats to the Charity via an updated risk register.
Plan5 for future perlods
The Charity is working lo grow its reach and engagement by making ils activities more accessible
through both working with other charitable groups on initiatives and making good use of 'cash free,
methods of engagement such as 'recycle for rewards, (recycling used clothing throLJgh a third party
partner to gain credits lo spend on aclivilyl, thereby removing barriers and making the offerings more
ob18inable.
Page 4

Mount Batten Centre Charity Trust
Trustees, Report
Golng concern
The Trustees and management have considered and discussed the impacts of COVID-19 as far as is
reasonably practicable, along wth the best information available al this lime. When combined wlh
other, more positive indicators and conversations with other wider interested parties, they do not
consider there lo be a material uncertainty that casts significant doubl upon the Charity's ability lo
continue as a going concern.
As the Charity is linked to the wider Group, given the scale of the property wthin said group and the
lack of charges against it, thus perrnilling possible funding streams to be accessed by way of secured
loans, then il is seen that there are no material uncertainties in connection with the Charity's ability to
continue as a going concern. particularly when the Centre and therefore the Charity are linked lo the
Visitor plan for Plymouth and the exciting prospect of the National Marine Park.
Covid 19 key polnts
16-03-20 - First public communications regarcsing hygiene expectations to clubs and users.
17-03-20 - Steps taken to minimise access lo site lo 'only essential, whilst awaiting further guidance.
20-03-20 Notice of Temporary closure issued al 11 am to lake &ffecl as of 1600hrs that same day
13-05-20 Reinforcement of non operable al present time but reviewing the rapidly developing
situation
15-05-20 Following DDCMS guidance update on work in hand and inlerpretalion of the rLJles and
how they apply lo our users. Staffed operations at low level returning from 20105120 on a shortened
hours operational basis.
12-06-20 - Notice of amendment to operational hours issued based on feedback from users.
09-07-20 - Further progression on phased opening annoUn￿d with Kayak and SUP being delivored
lo small groups via COVID secure trained protocols.
25-09-20 Update on enhancement of safely measures in line wlh reviewed guidance.
01-11-20 Update ref announcements on closures ref Tier system - Review
04-11-20 Announcement on closure ref lockdown 2 based on tier system
06-11-20 Announcement on lockdown two allowances with clarity from DDCMS and UKports plus
newly installed SMARTLOCK system.
04-12-20 - Update on easing of restrictions post 'lockdown2' with a reminder of tier 2 guidance.
31-12-20 - Move lo tier 3 announcement
04-01.21 Lockdown 3 announcement
12-03-21 - Announcement and inlerpretslion of the 'road map,
21-04-21 Opening Hours update
17-05-21 Centre usage and accessibility of areas update
18-06-21 Conlinualion of reslri¢lions and delay of 'free(Som day, update.
15-07-21 Easing of restriction or 'freedotn dal statement that controls will remain as they were for
the Centre.
25-07-21 Major events & continued control measures update.
Page 5

Mount Batten Centre Charity Trust
Trustees, Report
Cost reduction strategles..
From day one of the CJRS scheme being announced and until the flexible CJRS scheme was
launched then through lockdown 1 only the Centre Director was working and that was voluntarily
reduced lo 800/D in line wlh others, wherever possible costs were minimised. memberships and fees
were paused for broadly two months and income was indeed almost non-existent for the first
lockdown period. Income improved after lockdown 1 bul in broad terms remained at around 259/0 of
normal levels loulside of grant fund support).
Funding support galned..
Given the liming of lockdown 1, as a seasonally Influenced business then cashflow support Was
sought visa the businesses commercial bankers via the CBILS scheme in order lo slabilise and
support cashflow in the short lo medium term.
Various ARG and NDR grants alongside CJRS to maintain and slabilise the Centre and ils future
delivery.
Golng forward
The inilialives of the Centre and the Charity remain consistent going into 2022 and it is fundraising in
particular for funds to support activity and allow il lo deliver programmes for the local populace as
identified below. The need for this funding is greater than ever as the social support for them which
used to assist the Centre in their delivery. particularly during the long summer school holidays is no
longer available to the Centre nor ils local authority whom it had partnered with historically.
As mentioned above the Charity is working across an ever wdening network and in an increasing
number of partnerships to increase its impacts within the community and engage more people with
the outdoor and pa￿'cUlarlY the 'Blue Space, of Plymouth Sound. The Cenlrg is one of five hubs in
terms of delivering the Heritage Lottery funded engagetnent piece linked to the Creation of the UK'S
rst National Marine Park in Plymouth Sound.
Not just the young
The Centre provides services aeross a broad spectrum of users from 7 years of agg and up and whilst
it is recognised that a large portion of the direct inleraclion is with the younger age groups, the Charity
drives lo engage and meet with the requirements of the broader populace from school leaver, through
ils Outdoor Activity Apprenticeship program through to individual leisure craft user by engaging and
enrolling onlo taster sessions or indeed governing body training courses thereby improving rates of
physical activity, promoting good practice, safe operation and improving levels of knowledge relevant
lo the activity and indeed in some cases giving rise lo employment opportunities either within the
Cenlre's operation or indeed al similar facilities elsewhere.
The Centre also engages on a repealed basis with groups with specific special needs and works to
provide a positive experience for all through this.
Page 6

Mount Batten Centre Charity Trust
Trustees, Report
Changes through activities
The Centre is well experienced and indeed has a proven track record of the benefits of engagement
with the young, disadvantaged and indeed other groups alongside its other slated aims of providing
'affordable Waler-sports and activity opportunities lo the general popuSace'.
We know that engagements within our environments can give rise to improvements in self confidence
and self-esleem, improve engagement and attendance figures, improve teamwork, leadership skills,
communication and mutual understsnding and also benefit health through physical activity in the
natural environment.
We encourage healthier and more active people and communities enabling yOLJng people lo ty new
activities, increasing knowledge about accessing future opportunities. Health and safety is integral lo
our work, educating young people about positive risk taking through practical experience combined
with knowledge, including water safely in a coastal city. The Plymouth Children & Young People's
Plan raised concerns about dangerous activities by young people. We promote benefits of a healthy
lifestyle in our courses, receiving excellent feedback about positive outcomes, for example young
carers attending a course on healthy lifestyles we provided for Barn8rdo's.
Continuation of good work done
Against a backdrop of reslricled or in some cases removed budgets for extra-currlcul8r, social or
health engagement due to changes in Central Government and Local Government policy, the Charity
will continue to expand il's fund raising base from simple quick wins (such as clothing recycling.
collection boxes and printer cartridge recycling) through lo bigger larye scale funding bids such as
those run by bodies such as Children in Need. This wll ensure that the social. physical. mental and
aspiralional offers which it can facililale can be maintained and indeed be grown across the next few
years thereby ensuring its benefits can be derived by the local community in line with the original
reasoning for the Centre being established and as identified in ils original Sport England Agreement.
Structure, governance and management
Alature of governing document
The trust is a registered charity
number 1159633 and is a charitable incorporated organisalion
conslilutad under trust deed dated 15 December 2014 in England and Wales.
If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no
personal responsibility for settling ils debts and liabilities.
Recruitment and appointmgnt of trustees
The constitution provides for a minimum of 4 and a maximum of 8 trustees, of which three musl be
nominated CIO trustees from Plymouth City Council. Plymouth University and the affiliatè clubs.
Organlsatlonal structur¢
Overall responsibility for the management of the CIO is vested in the trustees. The names of the
Iruslees are sel out on page 1.
The day lo day management of the charity is carried out by the centre manager Alex King who
receives remuneration from the charity for services provided.
Pago 7

Mount Batten Centre Charity Trust
Trustees, Report
Relationships with related partles
Mount Balten Park Limited
Controlled by the same directors and trustee5.
Mount Batten Park Limited supplies slaff to the trust and operates a loan account.
Mount Batten Sailing and Water Sports Centre
Controlled by the same directors and Iruslees.
The building used by the trust is owned by Mount Batten Sailing and Water Sports Cenlre, the holding
company of Mount Ballen Park Limited.
The annual report was approved by the trustees of the charity on
behalf by..
and signed on its
Mr Robert Baggott
Trustee
Page 8

Mount Batten Centre Charity Trust
Statement of Trustees, Responsibilities
The Iruslees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Praclicel and applicable law and regulations.
The law applicable lo charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the slate of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial slaterllents, the
trustees are required to..
select suitable accounting policies and then apply them consislenlly..
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial slatemenls., and
prepare the financial slalements on the going concem basis unless Il is inappropriate lo presume
that the charity will continue in business.
The Iruslees are responsible for keeping proper accounting records that disclose with reasonable
a¢¢ura¢y al any time the financial position of the charity and enable them lo ensure that the financial
statements comply with the Charities Act 2011, the applicable Charities (Accounts and Rfjportsl
Regulations, and the provisions of the conslitulion. The trustees aro also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by the trustees of the charity on
and signed on ils behalf by..
Mr Robert Baggott
Trustee
Page 9

Mount Batten Centre Charity Trust
Independent Examinerfs Report to the trustees of Mount Batten Centre
Charity Trust
I report lo the charity Iruslees on my examination of the accounts of the charity for the year ended 31
December 2021 which are sel out on pages 11 to 24.
Respective responsibilities of trustees and examlner
As the charity's Iruslees of Mount Batten Centre Charity Trust you are responsible for the preparation
of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the Mount Batten Centre Charity Trusys accounts carried out
under section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 14515)Ibl of the Act.
Independent examiner's statement
Since Mount Ballen Centre Ch8rity Trusfs gross income exceeded £250,000 your examiner musl be
a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of the ICAEW which is one of the listed bodies.
I havo corrpleled my examination. I confirm that no material matters have come to my attention in
connection with the examination glving me cause lo believe that in any malerfal respect..
1. accounting records were not kept in respect of Mount Ballen Centre Charity Trust as required by
section 130 of the Act., or
2. the accounts do not accord with those records-, or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reportsl Regulations 2008 other than any
requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part
of an independent examination.
I have no concerns and have come across no other mallers in connection with the examination to
which allenlion should be drawn in this report in order lo enable a proper understanding of the
accounts lo be reached.
ames Barr
ttFCA
Independent examiner
On behalf of Francis Clark LLP
North Quay House
Sutton Harbour
PLYMOUTH
Devon
PL4 ORA
Date..
I}...I.o.% l.LC).it
Page 10

Mount Batten Centre Charity Trust
Statement of Financial Activities
Year Ended 31 December 2021
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2021
Unrestricted
Restrlcted
Note
Income and Endowmenls from:
Donations and legacies
CJRS income
Grants, including capitsl grants
Provision of watersport and educational
activities
Other trading aclNities
Investment income
959
52,106
198,376
10,704
11,663
52,106
215.943
17,567
222,285
198.516
19
222,285
198,516
19
Total Income
672.261
28,271
700,532
Expendlture on..
Raising funds
Charitable activities
15,648)
517,715
15,648}
1561,357
{43,642
Total Expenditure
Net movement in funds
523,3631
43,642
{567,005
148,898
115,3711
133,527
Reconciliation of funds
Total funds brought forward
Total funds carried forward
109.971
73,843
183,814
17
258,869
58,472
317,341
Total
2020
Unrestrlcted
Restricted
Note
Donations and legacies
CJRS income
Grants, incuding cailal grants
Provision of watersport and educational
8clivilies
Other trading acliviles
Investment income
15,105
98,830
118,715
12,403
27,508
98,830
119,715
1,000
41,361
78,571
41,361
78,571
Total Income
352,585
13,403
365,988
Income and Endowments from:
Expenditure on..
Raising funds
Charitable activities
15,8261
{369,924
15,8261
378,918
{8,994)
Total Expenditure
Net movement in funds
The notes on pag8s 14 10 24 form an int8gr81 part of these financial stslernents.
Page11
375,750}
8,994
384,744
123,1651
4,409
118,7561

Mount Batten Centre Charity Trust
Statement of Financial Activities
Year Ended 31 December 2021
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2020
Unrestrlcted
Restricted
Note
Re¢on¢iliatlon of funds
Total funds brought forward
133,136
69,434
202,570
Total funds carried forward
17
109,971
73,843
183,814
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2021 and 2020 are shown in note 17.
Th8 not8s on pages 14 to 24 form an integral part of thas8 financial statement5.
Page 12

## **Mount Batten Centre Charity Trust** 

## Balance Sheet 

## 31 December 2021 

|31 December 2021|31 December 2021|
|---|---|
|**Note**<br>**2021**<br>**£**<br>**2020**<br>**£**||
|**Fixed assets**||
|Tangible assets<br>12|238,296<br>195,577|
|**Current assets**||
|Stocks<br>13|1,024<br>1,305|
|Debtors<br>14|301,468<br>225,981|
|Cash at bank and in hand|164,078<br>104,886|
||466,570<br>332,172|
|**Creditors: Amounts falling due within oneyear**<br>15|(206,136)<br>(122,546)|
|**Net current**assets|260,434<br>209,626|
|**Total assets less current liabilities**|498,730<br>405,203|
|**Creditors: Amounts falling due after more than oneyear**<br>16|(181,389)<br>(221,389)|
|**Net**assets|317,341<br>183,814|
|**Funds of the charity:**||
|**Restricted income funds**||
|Restricted funds|58,472<br>73,843|
|**Unrestricted income funds**||
|Unrestricted funds|258,869<br>109,971|
|**Total funds**<br>17|317,341<br>183,814|



The financial statements on pages 11 to 24 were approved by the trustees, and authorised for issue on 20/07/2022 and signed on their behalf by: 


**Mr Robert Baggott Trustee** 

The notes on pages 14 to 24 form an integral part of these financial statements. Page 13 



Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
1 Accounting policles
Statement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102) leffeclive 1 January 20191 Icharilies SORP IFRS 10211, the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011.
Basls of preparation
MoLJnl Ballen Centre Charity Trust meets the definition of a public benefit ents'ly under FRS 102.
Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise
staled in the relevant accoLtnling policy notes.
Exemption from preparlng a cash flow statement
The charity opted lo early adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial stalemenls.
Golng concern and Impact of Coronavlrus
The Trustees and management have considered and discussed the impacts of COVID-19 as far as is
reasonably practicable, along with the best information available at this lime. When combined with
other, more positive indicators and conversations with other wider interested parties, they do not
consider there lo be a material uncertainly that casts significant doubl upon the Charity's ability lo
continue as a going cOn￿rn.
As the Charity is linked lo the wider Group, given the scale of the properly within said group and the
lack of charges against it, thus permitting possible funding streams to be accessed by way of secured
loans, then il is seen that there are no material uncertainties in connection with the Charity's ability lo
continue as a going concern, particularly when the Centre and therefore the Charity are linked lo the
Visitor plan for Plymouth and the exciting prospect of the National Marine Park.
Income and endowments
All income, including income from walersport and operations of the centre, is recognised once the
charity has entitlement lo the income, it is probable that the income will b8 received and the amount of
income receivable can be tneasured reliably.
Donatlons and legacles
Donab'ons and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured. In the event that a donation is subject lo conditions that require
level of performance before the charity is entitled lo funds, the income is deferred and not recognised
until either those conditions are fully mel. or the fulfilmenl of those conditions is wholly within the
control of the charity and il is probable that those Conditions wll be fulfilled in the reporting period.
Page 14

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
Grants recelvable
Grants are recognised when the charity has an enlillemenl lo the funds and any conditions linked to
the grants have been met. Where performance conditions are allached lo the grant and are yet to be
mel, the income is recognised as a liability and included on the balance sh881 as deferred income to
be released,
Deferred income
Deferred income represents amounts received for future periods and is released to incoming
resources in the period for which11 has been received. Such incorne is only deferred when..
-The donor specrfies that the grant or donation must only be used in future accounting periods.. or
-The donor has imposed conditions which must be mel before the charity has uncondib'onal
entillemenl., or
Delivery of the seNice is in a subsequent period.
Glft ald
Incoming resources from lax reclaims are included in the Slalement of Financial Activities al the same
lime as the gift lo which they relate.
Expenditure
All expenditur& is recognised once there is a legal or conslruclive obligation to that expenditure, ￿ is
probable settlement is required and the amount can be measured reliably. All costs are allocated lo
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed lo particular headings they have been allocated on a basis Consislenl with the
use of resources and depreciation charges allocated on the porbon of the asset's use.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charltable actlvltles
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for ils b8neficiaries. 11 includes both costs that can be allocated directly lo such activities
and those costs of an indirect nature necessary to support them.
Support Costs
Support costs include central functions and have been allocated lo activity cost categories on a basis
cor)sislent with the use of resources, for example, allocating property costs by floor areas, or per
capila, staff costs by the lime spent and other costs by their usage.
Governan¢9 costs
These include the costs allribulable to the charills ¢ompliance with conslilulional and stalulory
requirements, including independent examination, strategic management and trustees's meetings and
reimbursed expenses.
Page15

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
Taxation
The charity is considered to pass the lesls sel out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly. the charity is potentially exempl from tsxalion in respect of income or capital gains
received within categories Covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the exlenl that such income or gains are
applied exclusively lo charitable purposes.
Tanglble flxed assets
Individual fixed assets costing £500.00 or more are initially recorded al cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as lo write off the cost or valuation, less any
estimated residual value, over their expected useful econornic life as follows..
Asset class
Walersports equipment
Computer equipment
Furniture and fixtures
Motor vehicles
Depreclatlon method and rate
100/a Straight line
25 /0 Straight line
25Q/o slraighl line
250/D reducing balance
Stock
Stock is valued al the lower of cost and or nel realisable value. Donated items of stock are recognised
al fair value which is the amount the charrty would have been willing lo pay for the items on the open
markel.
Trade debtors
Trade and other debtors are recognised al the selllemenl amount due after any trade discount
offered. Prepayments are valued al the amount prepaid net of any trade discounts due.
Trade credltors
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due lo sellle
the obligation can be measured or estimated reliably. Creditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
Fund structure
Unreslricled income funds are general funds that are available for use al the truste&s's discretion In
furtherance of the objectives of the charity.
Reslricled income funds are those donated for use in a partiCLJlar area or for specific purposes, the
use of which is restricted to that area or purpose.
Page 16

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
Flnanclal Instruments
Classificatlon
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial inslrutnents are initially recognised al transaction value and subsequently
measured al their selllemenl value with the exception of bank loans which are subsequently
measured al amortised cost using the effective interest method. Financial assets and financial
liabilities are recognised when the charity becomes a party lo the conlraclual provisions ot the
inslrumenl.
2 Income from charltable actlvltles
Unrestricted
general
funds
Total
2021
Total
2020
Watersport and educational courses
222,285
222,285
41,361
3 Income from trading actlvlties
Unrestricted
general
funds
Total
2021
Total
2020
Fees and supplies
Accommodats'on and hire incorne
38,180
160,336
38,180
160,336
22,306
56,265
198,516
198,516
78,571
4 Expendlture on ralslng funds
al Costs of generating donations and legacies
Unrestrl¢ted
general
funds
Total
2021
Total
2020
Note
Marketing and publicity
5.648
5,648
5,826
Page 17

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
5 Expenditure on charitable actlvltles
Unrestrlcted
general
funds
Restricted
funds
Total
2021
Total
2020
Walersport and educational
a¢livilies
Direct staff costs
Premises costs
Depreciation
Bank charges
Governance costs
79,906
261,804
115.061
34.339
24,385
2,220
12,097
21,725
1,711
8,109
92,003
283,529
116.772
42,448
24,385
2,220
18,267
233,104
70,844
35,092
18,361
3,250
517,715
43,642
561,357
378,918
£517.715 12020.. £369,924) of the above expenditure was allribulable to unrestricted funds and
£43,64212020'. £8,994} lo reslricled funds.
6 Analysls of governance and support costs
Governance costs
Unrestricted
general
funds
Total
2021
Total
2020
Independent examiner f8es
Examination of the financial statements
Independent examiner fees overprovided in
previous years
3.220
3,220
3,250
1,000
11,0001
2.220
2,220
3,250
7 Net outgolng resources
Nel outgoing resources for the year include..
2021
2020
Depreciation of fixed assets
42,448
35,092
Page 18

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
8 Trustees remuneratlon and expenses
The charity is prohibited by ils constitution from paying any salaries, remuneration or benefits in
money or monies worth lo ils Iruslees or any dividends. bonus or share of profits lo ils members.
No trustees. nor any persons connected with them, have received any remuneration from the charity
during the year.
No Iruslees have received any reimbursed expenses or any other benefits from the charity during the
year.
9 Staff costs
The aggregate payroll costs were as follows..
2021
2020
Staff costs durlng the year were:
Wages and salaries
283,529
233,104
The monthly average number of persons (including senior management team) employed by the
charity during the year expressed as full time equivalents was as follows..
2021
No
13
2020
Full and part lime employees
12
No employge received emoluments of more than £60,000 during the year
During the year the charity used staff employed by Mount Batten Park Limited lo fulfil charity roles,
SLJch costs have been recharged lo the charity. The total amount recharged during the year was
£187,561 12020: £162,145).
The key management personn81 of the charity consist of the trustees. There were no employee
benefits paid to the trustees during the year12020.. £nill.
Page19

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
10 Independent examiner's remuneratlon
2021
2020
Examination of the financial statements
3,220
3,250
11 Taxation
The charity is a registered charity and 15 therefore exempt from taxation.
12 Tangible fixed as59ts
Other
Computer tanglble flxed
equipment
asset
Furniture and
equipm9nt
Motor
vehlcles
Total
Cost
Al 1 January
2021
Additions
27,709
4,377
5.218
3,693
309,860
80,790
346,480
85,167
At 31 December
2021
32,086
5.218
3,693
390,650
431,647
Depreciation
Al 1 January
2021
Charge for the
year
25,118
3,842
3.255
118.688
150.903
2,594
391
39,119
42.448
Al 31 December
2021
27,712
4,186
3,646
157,807
193,351
Net book value
At 31 Decernber
2021
4,374
1,032
47
232,843
238.296
Al 31 December
2020
2,591
1,376
438
191,172
195,577
13 Stock
2021
2020
Stocks
1,024
1,305
Pagè 20

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
14 Debtors
2021
2020
Trade debtors
Due from group undertakings
Prepayments
VAT recoverable
Other debtors
121.620
171,680
2,955
688
4,525
79,981
127,100
3,559
15,341
301,468
225,981
15 Creditors.. amounts falllng due withSn one year
2021
2020
Loans
Trade Creditors
Other laxalion and social security
CJRS overclaimed
Other cr8dilors
Accruals
Deferred income
42,636
19,209
743
31,225
3,060
2,825
5.757
234
7,220
72,225
380
11,360
131.808
206,136
122,546
2021
Deferred income al 1 January 2021
Resources deferred in the period
Amounts released from previous periods
Deferred income at 31 December 2021
72,225
131,808
72.2251
131,808
16 Credltors: amounts falling due after one year
2021
2020
Loan
181,389
221.389
The charity has two loans of which £44,722 is unsecured and Interest free with repayments lo be
made over a maximum of five years. Repayments were due lo comrnen￿ in April 2020 bul due lo the
COVID 19 pandemic a payment holiday was given. The balance of £136,687 relates a Coronvirus
Business Interruption loan where repayments commenced on 6 June 2021. Interest of 3.990/0 above
bank base rale is chargeable and the loan is guaranteed by the UK Government under the CBILS
Guarantee.
Pag8 21

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
17 Funds
Balance at 31
D9¢ember
2021
Balance at 1
January 2021
Incoming
resources
Resources
expended
Unrestricted funds
General
Unrestricted funds
109,971
672,261
1523,363)
258,869
Restricted funds
Reslricled funds
73,843
28,271
43,642
58,472
Total funds
183,814
700,532
1567.005
317,341
Restricted funds
In 2019 the charity received £8,000 from the Claire Milne Charitable Trust towards the Mayflower
Activity Prograrllme for children with special educational and physical disabilib'es, during the year
£6.000 was spent on staffing costs. The balance of £2,000 will be carried forward for use in future
years.
In 2020 £4,403 was received from Sports England for the development of the Toyota Parasport Fund
projecl to allow disabled people in and around Plyrnoulh lo ¢litnb and canoe. During the year staff
costs of £3.245 were incurred and climbing equipment costing £1,158 was purchased. A depreciation
provision of £115 has been included in the accounts in resecl of the climbing equipment. The balance
carried forward of £1,043 has been included in fixed assets.
During the year the charity received £1.000 from Channel Training, this amount has been fully spent
in the year on apprentice salaries.
BBC Children in Need donated £8.224 during the year lo deliver sports and adventures activities for
children from low income families. This amount was fully spent on walersport activity costs during the
year.
During the year Livewell donated £2,480 towards a Mindfulness climbing and SUP project, this
amount has been fully spent on associated salaries delivering the project during the year.
The charity received a RYA grant of £7,567 to provide activity days with RYA accreditation, during
the year £3,873 was spent on waleTSPOrts activity costs. The balance Df £3,694 will be carried forward
for use in future years.
During the year the charity received a restricted grant of £9,000 from ESFA towards apprentice costs.
this amount has been fully spent on apprentice salaries.
Page 22

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
In 2018 the charity received the following amounts towards the purchase of a clirnbing wall £600
from Prudence Lodge, £20,000 from Peter Harrison and £2,000 from Fox Glove. In 2019 the centre
received additional amounts ot £3,215 from the Edward Gosling Foundation and £15,000 from Sport
England. In 2019 £39,104 was spent by the centr8 on a climbing wall, a further £1,711 has been
spent on wall inspections and fittings this year. Deprecation provisions of £7.822 had been made in
previous year's and a further provision of £3,911 has been included in this years accounts. The
balance carried forward of £27,371 is included in fixed assets.
In 2018 the centre received a restricted grant of £26.475 from Plymouth City Council lo support
sustaining training in walersports and adventurous aclivily. All of this grant was used lo purchase
boats included in fixed assets. Depreciab'on provisions of £7,944 had been made in previous years
and a further provision of £2,648 has been made in this year's acwunls. The balance carried forward
of £15,883 is included in fixed assets.
In 2018 a donation of £9.450 was made by the Esm88 Fairbairn Foundation for the purchase of a boat
and a hoist. A boat costing £7,336 was purchased in 2018. Deprecation provisions of £2,202 had
been made in previoLJS years accounts and a further provision of £734 has included in this year's
accounts. The balance of £4,400 has been included under fixed assets. The hoist was purchased in
2019 costing £2,114 and has been depreciated by £422 in previous years with a further provision of
£211 being included in this years accounts, the balance of £1,481 is also included in fixed assets.
In 2018 the Gibbon Family Trust donated £1,500 towards the cost of a boat. depreciation provisions of
£450 had been made in previous years accounts and a further provision of £150 has been included in
this year's accounts. The balance of £900 is included in fixed assets.
In 2017 the centre was donated £3,400 towards the purchase of a boat, depreciation provisions of
£1,360 has been provided in previous years and a further provision of £340 has been included in this
year's 8ccounls. The balance carried forward of £1,700 is included in fixed assets.
Balance at 31
December
2020
Balance at 1
January 2020
Incomlng
rosources
Resources
expended
Unrestrlcted funds
General
Unreslricled funds
133,136
352,585
1375,7501
109,971
Restrlcted
Restricted funds
69,434
13,403
18,994
73,843
Total funds
202,570
365,988
1384,744}
183,814
Page 23

Mount Batten Centre Charity Trust
Notes to the Financial Statements
Year Ended 31 December 2021
18 Analysls of net assets between funds
Total funds
at31
December
2021
UnrestriGted
funds
General
Restrlcted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total nel assets
185,518
460,876
1206,136}
1181,389
258.869
52,778
5,694
238,296
466,570
1206,1361
181,3891
317,341
58.472
Total funds
at31
December
2020
Unrestricted
funds
Ggneral
Restricted
funds
Tangible fixed assets
Current asse15
Current liabilities
Creditors over 1 year
Total net assets
135,848
318.058
199.2131
1244,7221
59,729
14,114
195,577
332,172
199.2131
1244,7221
183,814
109,971
73.843
19 Related party transactlons
During the year the charity made the following related paty transactions..
Mount Batten Park Limited
(Controlled by the same directors and Iruslees}. During the year Mount Batten Park Limited operated
a loan account with the charity who supplied staff costing £187,561 12020.. £162,145) to Mount Batten
Park Limited. Al the balance sheet date the amount due from Mount Batten Park Limited was
£157,63012020 - £114,367).
Mount Batten Sailing and Water Sports Centre
(Controlled by the same directors and trusleesl. The building used by the charity is owned by Mount
Batten Sailing and Water Sports Cenlre, the holding company of Mount Batten Park Limited. During
the year Mount Batten Sailing and Water Sports Centre paid expenses of £25,380 on behalf of the
charity and the charity paid costs of £24,975 on behalf of Mount Batten Sailing and Water Sports
Centre {2020.. the charity paid £1,513 on behalf of Mount Batten Sailing and Water Sports Cenlrel.
Repayments of £3,800 were made lo the company by the charity and an additional £2,077 was
transferred from the company lo the charity. Al the balance sheet dale the amount due from Mount
8atten Sailing and Water Sports Centre was £14,05012020 - £12,733).
Page 24