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2020-09-30-accounts

Page
ReferenceandAdministrativeDetails
ReportoftheTrustees 2
to3
IndependentExaminer'sReport 4
StatementofFinancial Activities 5
Balance Sbeet 6
to 7
Cash FlowStatement 8
Notes totbeCasbFlowStatement 9
Notes totbeFinancial Statements 10
to19
DetailedStatementofFinancial Activities 20
to21


Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Charitable Activities
Other trading activities
3
]nvestmentincome
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Charitable Activities
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
18
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTALFUNDSCARRIEDFORWARD
Unrestricted
funds
£
139,268
41,000
23,621
58
87,519
291,466
7,727
414,320
422,047
(130,581)
35,214
(95,367)
351,664
256,297
Restricted
funds
£
71,250
71,250
48,091
48,091
23,159
(35,214)
(12,055)
38,176
26,121
2020
Total
funds
£
139,268
112,250
23,621
58
87,519
362,716
7,727
462,411
470,138
(107,422)
(l07,422)
389,840
282,418
2019
Total
funds
£
179,957
276,614
158,946
94
615,611
69,046
591,979
661,025
(45,414)
(45,414)
435,254
389,840

BALANCESHEET
30SEPTEMBER2020
Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
14
165,520
CURRENT ASSETS
Stocks
15
Debtors
16
40,706
Cash at bank and in hand
52,815
26,121
93,521
26,121
CREDITORS
Amounts falling due within one year
17
(2,744)
NETCURRENTASSETS
90,777
26,121
TOTAL ASSETS LESSCURRENT
LIABILITIES
256,297
26,121
NET ASSETS
256,297
26,121
FUNDS
18
Unrestricted funds:
General fund
The SpiritofFalmouth fixed asset reserve
Tudora fixed asset reserve
Restricted funds
TOTALFUNDS
2020
Total
funds
£
165,520
40,706
78,936
119,642
(2,744)
116,898
282,418
282,418
137,352
70,000
48,945
256,297
26,121
282,418
2019
Total
funds
£
196,736
15,070
25,686
156,088
196,844
(3,740)
193,104
389,840
389,840
211,664
140,000
351,664
38,176
389,840

Cash Dows from operating activities
Cash generated from operations
Notes
Net cash (used in)lprovided by operating activities
Cash Dows from investing activities
Purchaseoftangible fixed assets
Saleoftangible fixed assets
Interestreceived
Netcash (used in)/provided by investing activities
Change in casb and cash equivalents in
tbe reporting period
Cash and cash equivalentsattbe
beginningoftbe reporting period
Cash and casb equivalents at tbe endof
the reporting period
2020
£
(28,265)
(28,265)
(48,945)
58
(48,887)
(77,152)
156,088
78,936
2019
£
18,253
18,253
(3,771)
4,000
94
323
18,576
137,512
156,088

ACTIVITIES
2020 2019
£ £
Net expenditure for the reporting period(asper the Statementof
FinancialActivities) (107,422) (45,414)
Adjustments for:
Depreciation charges 80,161 80,594
Interestreceived (58) (94)
Decrease/(increase) in stocks 15,070 (15,070)
(Increase )/decrease in debtors (15,020) 2,310
Decreaseincreditors (996) (4,073)
Net cash (used in)/provided by operations (28,265) 18,253
=
ANALYSISOFCHANGES INNETFUNDS
At_1110/19_ Cash flow At_3019/20_
£ £ £
Net cash
Cash at bank and in hand 156,088 (77,152) 78,936
156,088 (77,152) 78,936
Total 156,088 (77,152) 78,936

Donations
Gift aid
3.
OTHER TRADING ACTIVITIES
Merchandise sales
Other fundraising
4.
INVESTMENT INCOME
Depositaccountinterest
5.
INCOME FROM CHARITABLE ACTIVITIES
Grants
Grants received, included in the above, are as follows:
Help for Heroes
ABF The Soldiers Charity
Poppy Factory
29th May1961Trust
Queen Mary's Roehampton
Golden Bottle Trust
Lest We Forget Association
The Royal Marines Charity
Royal Naval and Royal Marines Charity
The Joan Braithwaite Trust
RAF Benevolent Fund
VeteransAssociation
BFBS Big Salute
Garfield Weston
Endeavour Fund
Team Ethos
Scott (Eredine) Charitable Trust
Peoples' Postcode Lottery
The Albert Hunt Trust
Robert Clutterbuck Trust
Carried forward
2020
£
131,648
7,620
139,268
2020
£
278
23,343
23,621
2020
£
58
~
2020
Charitable
Activities
£
112,250
2019
£
177,078
2,879
179,957
2019
£
977
157,969
158,946
2019
£
94
~
2019
Total
activities
£
276,614
2019
£
20,075
20,000
975
3,000
5,000
20,000
42,000
5,547
20,000
10,000
2,517
10,000
25,000
28,000
10,000
1,500
18,000
2,000
1,500
245,114
2020
£
10,000
15,000
12,500
10,000
1,500
49,000

6.
7,
Brought forward
Princess Mary's Royal PMS Trust
Cotton Trust
Armed Forces Covenant Fund Trust
Little Britain Challenge Cup
RY A Foundation Grant
Headley Court Charity
RAISING FUNDS
Raising donations and legacies
Fundraising costs
Other trading activities
Purchases
Aggregate amounts
CHARITABLE ACTIVITIES COSTS
Charitable Activities
Direct
Costs (see
note 8)
£
334,788
2020
£
49,000
33,250
2,000
3,000
25,000
112,250
2020
£
7,274
~
2020
£
453
-
7,727
~
Support
costs (see
note 9)
£
127,623


2019
£
245,114
1,500
30,000
276,614
2019
£
68,712
~
2019
£
334
-
69,046
-
Totals
£
462,411

9.
10.
Staff costs
Vessel costs
Course expenses
Consultancy fees
Returnofgrant
SUPPORT COSTS
Management
£
Charitable Activities
127,569
NET INCOME/(EXPENDITURE)
Net income/(expenditure)isstated after charging/(crediting):
Depreciation- owned assets
2020
2019
£
£
233.169
280,675
83,922
123,891
17,697
24,762
8,237
7,200
334,788
444,765
Finance
Totals
£
£
54
127,623
2020
2019
£
£
80,161
80,594
~~

Wages
Social security
Pensions
Average numberofemployees
2020
£
221,006
10,349
1,814
223,169
2020
15
2019
£
260,664
16,548
3,463
280,675
2019
15

~OTESTO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 SEPTEMBER 2020
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
1
I
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
179,433
funds
£
524
funds
£
179,957
Charitable activities
Charitable Activities
202,139
74,475 276,614
1 Other trading acli vities
158,946
158,946
Investmentincome
~~94~~
~~94~~
Total
540,612
74,999 615,611
EXPENDITURE ON
Raising funds
69,046
69,046
Charitable activities
Charitable Activities
526,099
65,880 591,979
Total
595,145
65,880 661,025
NET INCOME/(EXPENDITURE)
(54,533)
9,119 (45,414)
Transfers between funds
19,575
{19,575)
Net movementinfunds
(34,958)
(10,456) (45,414)
RECONCILIATIONOFFUNDS
Total funds brought forward
386,623
48,631 435,254
TOTAL FUNDS CARRIED FORWARD
351,665
38,175 389,840
I

Plantand
Vessels
machinery
£
£
COST
At 1 October 2019
420,000
21,462
Additions
48,945
At 30 September 2020
468,945
21,462
DEPRECIATION
At 1 October 2019
235,917
11,863
Charge for year
77,000
2,400
At 30 September 2020
312,917
14,263
NET BOOK VALUE
At 30 September 2020
156,028
7,199
At 30 September 2019
184,083
9,599
15.
STOCKS
Work-in-progress
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
Fixtures
and
fittings
£
5,956
5,956
2,902
761
3,663
2,293
3,054
2020
£
~
2020
£
27,224
13,482
40,706
~
2020
£
2,744
=
Totals
£
447,418
48,945
496,363
250,682
80,161
330,843
165,520
196.736
2019
£
15,070
~
2019
£
18,290
7,396
25,686
=
2019
£
3,740
~

18.
MOVEMENTINFUNDS
Net Transfers
At movement between At
1/10119 in funds funds 30/9/20
£ £ £ £
Unrestrictedfunds
General fund 211,664 (60,581) (13,731) 137,352
The SpiritofFalmouth fixed asset reserve 140,000 (70,000) 70,000
Tudorafixed asset reserve 48,945 48,945
351,664 (130,581) 35,214 256,297
Restrictedfunds
Tudora Project 25,692 9,522 (35,214)
Racing salary grant 12,484 (12,484)
Long Way Up Challenge 17,622 17,622
Positive Pathways - Making the Right Turn 8,499 8,499
38,176 23,159 (35,214) 26,121
TOTALFUNDS 389,840 (107,422) 282,418
Netmovement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestrietedfunds
General fund 291,466 (352,047) (60,581)
The SpiritofFalmouth fixed asset reserve (70,000) (70,000)
291,466 (422,047) (130,581)
Restrictedfunds
Tudora Project 10,000 (478) 9,522
I Racing salary grant
Long Way Up Challenge
Spirit Rigging
Positive Pathways - Making the Right Turn
25,000
3,000
33,250
(12,484)
(7,378)
(3,000)
(24,751)
(12,484)
17,622
8,499
71,250 (48,091) 23,159
TOTALFUNDS 362,716 (470,138) !107,422)

Comparatives for movement in funds
At
1110118
£
Unrestricted funds
General fund
176,623
The SpiritofFalmouth fixed asset reserve
210,000
386,623
Restricted funds
Help for Heroes
1,393
Float a Boat
26,775
Racing programme
20,463
Tudora Project
Racing salary grant
48,631
TOTALFUNDS
435,254
Comparative net movement in funds, included in the above are as
Unrestricted funds
General fund
The SpiritofFalmouth fixed asset reserve
Restrictedfunds
Help for Heroes
Poppy Factory
Float a Boat
Racing programme
Tudora Project
Racing salary grant
TOTALFUNDS
Net
movement
in funds
£
15,466
(70,000)
(54,534)
(1,393)
(7,200)
(20,463)
25,692
12,484
Transfers
between
At
funds
30/9/19
£
£
19,575
211,664
140,000
19,575
351,664
(19,575)
25,692
12,484
9,120
(45,414)
follows:
Incoming
resources
£
536,112
4,500
540,612
5,000
975
14,999
26,025
28,000
74,999
615,611
(19,575)
38,176
389,840
Resources
Movement
expended
infunds
£
£
(520,646)
15,466
(74,500)
(70,000)
(595,146)
(54,534)
(6,393)
(1,393)
(975)
(7,200)
(7,200)
(35,462)
(20,463)
(333)
25,692
(15,516)
12,484
(65,879)
9,120
(661,025)
(45,414)

At
1110118
£
Unrestricted funds
General fund
176.623
The SpiritofFalmouth fixed asset reserve
210,000
Tudora fixed asset reserve
386,623
Restricted funds
Help for Heroes
1,393
Float a Boat
26,775
Racing programme
20,463
Tudora Project
Long Way Up Challenge
Positive Pathways - Making the Right Turn
48,631
TOTALFUNDS
435,254
Net
Transfers
movement
between
infunds
funds
£
£
(45,115)
5,844
(140,000)
48,945
(185,115)
54,789
(1,393)
(7,200)
(19,575)
(20,463)
35,214
(35,214)
17,622
8,499
32,279
(54,789)
(152,836)
At
3019120
£
137,352
70,000
48,945
256,297
17,622
8,499
26,121
282,418
Unrestricted funds
General fund
The SpiritofFalmouth fixed asset reserve
Restricted funds
Help for Heroes
Poppy Factory
Float a Boat
Racing programme
Tudora Project
Racing salary grant
Long Way Up Challenge
Spirit Rigging
Positive Pathways - Making the Right Turn
TOTALFUNDS
Incoming
resources
£
827,578
4,500
832,078
5,000
975
14,999
36,025
28,000
25,000
3,000
33,250
146,249
978,327
Resources
Movement
expended
in funds
£
£
(872,693)
(45,115)
(144,500)
(140,000)
(1,017,193)
(185,115)
(6,393)
(1,393)
(975)
(7,200)
(7,200)
(35,462)
(20,463)
(811)
35,214
(28,000)
(7,378)
17,622
(3,000)
(24,751)
8,499
(113,970)
32,279
(1,131,163)
(152,836)

INCOMEANDENDOWMENTS
Donationsandlegacies
Donations
Gift aid
Othertradingactivities
Merchandise sales
Other fundraising
Investment income
Deposit account interest
Charitableactivities
Grants
Otherincome
Furlough pay recovered
Total incoming resources
EXPENDITURE
Raising donationsandlegacies
Fundraising costs
Othertradingactivities
Purchases
Charitableactivities
Wages
Social security
Pensions
Vessel costs
Courseexpenses
Consultancy fees
Retumofgrant
Supportcosts
Management
Rent and rates
Insurance
Light and heat
Carried forward
2020
£
131,648
7,620
139,268
278
23,343
23,621
58
112,250
87,519
362,716
7,274
453
221,006
10,349
1,814
83,922
17,697
334,788
21,710
7,224
583
29,517
2019
£
177,078
2,879
179,957
977
157,969
158,946
94
276,614
615,611
68,712
334
260,664
16,548
3,463
123,891
24,762
8,237
7,200
444,765
25,513
7,753
989
34,255

Management
Brought forward
Telephone
Postage and stationery
Advertising
Sundries
Computer costs
Motor and travelling expenses
Accountancy
Uniforms
Vessel depreciation
Plant and machinery depreciation
Fixtures and fittings depreciation
Finance
Bank charges
Total resources expended
Netexpenditure
2020
£
29,517
1,349
984
525
3,706
1,379
5,738
3,132
1,078
77,000
2,400
761
127,569
54
470,138
~I07,422)
2019
£
34,255
1,479
2,051
3,907
5,872
1,023
14,500
3,051
77,000
2,896
699
146,733
481
661,025
145,414)