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2022-12-31-accounts

Reference
and Administrative
Details
Reference
and Administrative
Details
Reference
and Administrative
Details
Trustees'
Report
2 to 8
Statement
ofTrustees'
Responsibilities
Independent
Examiner's
Report 10
Statement
of Financial
Activities 11to 12
Balance Sheet 13
Notes to the Financial Statements 14to 25

Mount Ba Mount Ba tten Centre Charity Trust Centre Charity Trust
Reference and Administrative
Details
Trustees Mr Robert Baggott
Ms Charlotte
Carlyle
Mrs Claire Deacon
Mr Timothy Geary
Mr Adrian
Kemp
MBE
Mrs Maria Manning
Mr Bharat Patel
Charity Registration Number 1159633
Principal Office 70 St Lawrence Road
Mount Batten
Plymstock
PLYMOUTH
Devon
PL9 9SJ
Independent Examiner Francis Clark LLP
Melville
Building
East
Unit 18,23 Royal William Yard
PLYMOUTH
Devon
Pl 13GW
Solicitors Nash and Co
Beaumont
House
Beaumont
Park
PLYMOUTH
Devon
PL4 9DB
Bankers HSBC
Plymouth
Commercial
Centre
Plymouth
Intl Business
Park
PLYMOUTH
Devon
PL6 5ZE

Total
Unrestricted Restricted 2022
Note F
Income and Endowments from:
Donations
and legacies
9,470 52,788 62,258
Grants,
including
capital grants
137,048 9,250 146,298
Provision
ofwatersport
and educational
activities 229,263 229,263
Other trading
activities
176,027 176,027
Investment
income
34 34
Total Income 551,842 62,038 613,880
Expenditure
on:
Raising funds (9,076) (9,076)
Charitable
activities
(544,747) (48,330) (593,077)
Total Expenditure ~553,623 (48,330) (602,153)
Net movement
in funds
(1,981) 13,708 11,727
Reconciliation
of
funds
Total funds
brought
forward 258,869 58,472 317,341
Total funds carried forward 17 256,888 72,180 329,068
Total
Unrestricted Restricted 2021
Note F
Donations
and legacies
959 10,704 11,663
CJRS income 52,106 52,106
Grants,
incuding
caital grants
198,376 17,567 215,943
Provision
ofwatersport
and educational
activities 222,285 222,285
Other trading
activities
198,516 198,516
Investment
income
19 19
Total Income 672,261 28,271 700,532
Income and Endowments from:
Expenditure
on:
Raising funds
Charitable
activities
4
5
(5,648)
~517,715
~43,642 (5,648)
~561,357
Total Expenditure (523,363) ~(43,642 (567,005)
Net movement
in funds
148,898 (15,371) 133,527

Total
Unrestricted Restricted 2021
Note F
Reconciliation of funds
Total funds brought forward 109,971 73,843 183,814
Total funds carried forward 17 58,472 317,341

31 Oecember 2 022
2022 2021
Note F
Fixed assets
Tangible assets 12 270,470 238,296
Current assets
Stocks 13 1,091 1,024
Debtors 14 450,986 301,468
Cash at bank and in hand 2,121 164,078
454,198 466,570
Creditors: Amounts falling due within one year 15 (275,227) (206,136)
Net current assets 178,971 260,434
Total assets less current liabilities 449,441 498,730
Creditors: Amounts falling due after more than one year 16 (120,373) (181,389)
Net assets 329,068 317,341
Funds ofthe charity:
Restricted
income funds
Restricted
funds
72,180 58,472
Unrestricted
income
funds
Unrestricted
funds
256,888 258,869
Total funds 17 329,068 317,341

Unrestricted
funds Total
General funds
E E
229,263 229,263
Total for 2022 229,263 229,263
Total for 2021 222,285 222,285

Unrestricted
general Total Total
funds 2022 2021
Fees and supplies 18,928 18,928 38,180
Accommodation and hire income 157,099 157,099 160,336
176,027 176,027 198,516

Unrestricted
general
funds
Restricted
funds
Total
2022
Total
2021
F E
Watersport
activities
and educational 36,478 29,082 65,560 92,003
Direct staff costs 319,397 2,000 321,397 283,529
Premises costs 119,473 119,473 116,772
Depreciation 39,609 17,248 56,857 42,448
Bank charges 24,398 24,398 24,385
Governance costs 5,392 5,392 2,220
544,747 48,330 593,077 561,357

Governance costs
Unrestricted
general Total Total
funds 2022 2021
E F F
Independent examiner fees
Examination ofthe financial statements 4,292 4,292 3,220
Independent
examiner fees overprovided
previous
years
in 1,100 1,100 (1,000)
5,392 5,392 2,220
7
Net outgoing
resources
Net outgoing resources for the year include:
2022 2021
E
Depreciation of fixed assets 56,857 42,448

2022f 2021
E
Staff costs during the year were:
Wages and salaries 321,397 283,529
The monthly
by the charity
average
during
number
the year
of persons
expressed
(including
as full time
senior management
equivalents
was as
/ leadership
follows:
team) employed
2022 2021
No No
Full and part time employees 20 13

2022 2021
F E
Examination ofthe financial statements 4,292 3,220
11Taxation
The charity is a registered charity and is therefore exempt from taxation.

12Tangible fixed assets
Other
Furniture and Motor Computer tangible fixed
equipmentf vehicles
f
equipment
E
asset
E
Total
E
Cost
At 1 January
2022
32,086 5,220 3,693 390,650 431,649
Additions 9,870 32,478 578 46,103 89,029
At 31 December
2022
41,956 37,698 4,271 436,753 520,678
Depreciation
At 1 January
2022
27,712 4,185 3,646 157,807 193,350
Charge for the
year
4,542 8,380 209 43,727 56,858
At 31 December
2022
32,254 12,565 3,855 201,534 250,208
Net book value
At 31 December
2022
9,702 25,133 416 235,219 270,470
At 31 December
2021
4,374 1,035 47 232,843 238,299
13Stock
2022 2021
E
Stocks 1,091 1,024

14Debtors
2022 2021
F
Trade debtors 123,052 121,620
Due from group undertakings 318,566 171,680
Prepayments 4,889 2,955
VAT recoverable 688
Other debtors 4,479 4,525
450,986 301,468
15Creditors: amounts falling due within one year
2022 2021
F.
Loans 107,484 42,636
Trade creditors 8,122 19,209
Other taxation
and
social security 12,760 743
Other creditors 543 380
Accruals 6,590 11,360
Deferred
income
139,728 131,808
275,227 206,136
2022 2021
F
Deferred
income at 1 January 2022
(131,808) (72,225)
Resources deferred in the period (139,728) (131,808)
Amounts
released
from previous periods 131,808 72,225
Deferred income at year end (139,728) (131,808)
16Creditors: amounts falling due after one year
2022 2021
E E
Loan 120,373 181,389

17 Funds
Balance at 31
Balance at 1 Incoming Resources December
January 2022f resourcesf expended
E
2022
E
Unrestricted funds
General
Unrestricted funds 258,869 551,842 (553,823) 256,888
Restricted funds
Restricted funds 58,472 62,038 (48,330) 72,180
Total funds 317,341 613,880 (602,153) 329,068

Total funds
Unrestricted at 31
funds Restricted December
General funds 2022
E E
Tangible fixed assets 198,290 72,180 270,470
Current assets 454,198 454,198
Current liabilities (275,227) (275,227)
Creditors over 1 year (120,373) (120,373)
Total net assets 256,888 72,180 329,068
Total funds
Unrestricted at 31
funds Restricted December
General funds 2021
F E
Tangible fixed assets 185,518 52,778 238,296
Current assets 460,876 5,694 466,570
Current liabilities (206,136) (206,136)
Creditors over 1 year (181,389 (181,389)
Total net assets 258,869 58,472 317,341