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2024-04-30-accounts

Trustees’ Annual Report for the period

From 1st May 2023 to 30th April 2024 (12 months)

Charity name: FRIENDS OF THE VIGILANCE CIO

Charity registration number: 1168570

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 To
advance
the
preservation
and
conservation of the Brixham based heritage
sailing trawler “Vigilance BM76” for the public
benefit and,
To advance education for the public benefit in
the subject of Vigilance BM76, sail trawlers
and the social, industrial, and sailing heritage
and history associated with this.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
Fund raising by the Fundraising team and
social committee of Friends of the Vigilance
to provide ongoing finance for the purposes
of restoration and conservation of the vessel
Vigilance BM76.
Work had begun to repair Vigilance ‘to the
waterline’, in January 2023, funded by a grant
of £820,000 from the National Heritage
Memorial Fund, and Vigilance funds of
£145,000. It rapidly became clear that
structural deterioration meant the waterline
limitation was inappropriate, and efforts
began to secure funds to continue to deck
level. At the end of November the NHMF
agreed to extend our grant to £1,120,000 to
enable work to continue to deck level.
Further funds would be required to complete
replacement of the deck and repairs to
upperworks, and at the year end an
application was made to the National Lottery
Heritage Fund for a further £250,000 to
complete this work. This application was
approved in June 2024.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 All Trustees have had regard to and have
received the guidance notes issued by the
Charity Commission on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 All decisions on possible grants/donations
have been taken at a full meeting of the
Trustees.
Policy on social investment
including program related
investment
Para 1.38 N/A
Contribution made by
volunteers
Para 1.38 All Trustees and Members are willing
volunteers and continue to give of their time
without
any
remuneration.
It
is
also
commendable that the contributions of
volunteers have continued to be significant
throughout the time since Vigilance left
Brixham for works to be undertaken.
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 While the majority of financial movement, in
and out, has related to the major works under
way, other minor income streams have
remained steady including retail income from
trading Vigilance and her brand.
Donations in this period to “Vigilance BM76”
have included receipt of pledges to be used
for general purposes ‘safety net’ and have
continued
to
support
the
necessary
‘partnership’ funding required by the NHMF.
The Fundraising strategy continues to adapt
over time to maximise the results of our
efforts
in
response
to
changing
circumstances.
Trustees have continued to be proactive in
this period in encouraging, recruiting and
training new volunteers with the requisite
skills to continue to achieve our Aims and
Objectives.
Much effort has been given to improving our
structure / organisation with regard to our
future aspirations and for the benefit of all our
members and for the people of Brixham and
Torbay. The trustees are investigating
possible collaborations with other charities
and sailing based organisations, for example
by having regular co-operation meetings with
Pilgrim BM45.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41 General objectives were set in the period
towards possible avenues of grant funding
and NHMF project targets. Our fundraising
strategy was adapted to reflect new project
targets, in particular in adjusting to the revised
work programme, and to secure funds to
complete deck replacement.
Performance of fundraising
activities against objectives
set
Para 1.41 The increase in the NHMF award of £300,000
was a major achievement, and other, smaller,
successes were also achieved during this
period. Further funds were secured in June
2024, in the form of a grant of £250,000 from
the Heritage Lottery Fund, and donations
from local individuals amounting to around
£34,000 to date, enabling deck replacement
to proceed.
Investment performance
against objectives
Para 1.41 The majority of charity funds are required to
meet our share of Phase 1 and 2 repairs.
Further fundraising is under way to secure
funds needed to complete deck replacement
before Vigilance returns to Brixham.
Other

Financial Review

Review of the charity’s
financial position at the end
of the period
Para 1.21 At the end of this period of operation the
Charity’s financial position is considered to be
satisfactory. With the increase in funding for
the NHMF-funded works, major expenditure
is proceeding to plan, and at the end of the
financial year measures were well advanced
to secure the funds to complete works to the
deck and above. Budget has been amended
to deal with increases in labour rates and
material costs reported previously, and the
revised work plan to deck level was on target.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The Trustees have agreed that a prudent
reserve of at least £10,000.00 to cover any
unforeseen
contingencies
should
be
maintained in the Bank Accounts of the CIO.
Amount of reserves held Para 1.22 £10,000.00
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 At the end of the year under report, funds had
been
secured
to
enable
the
revised
programme of works to deck level to proceed.
Further funding needed to enable works to
the deck and above to be completed, gained
approval four months two months into the
new financial year. Efforts to raise charitable
funds from individuals to support this were
also under way.
Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 In this period the CIO sources of income have
continued to originate from fund raising
activities in the local community, open to both
members and the general public.
Additionally specific pledges have been
received
followiing
successful
funding
applications.
Income related to Torbay Lottery and use of
Virgin Money Giving & Just Giving in
conjunctions with events was also received.
Trading income is now one of the charities
main streams.
The main funding success during the year
was extension of the NHMF award.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 N/A
A description of the principal
risks facing the charity
Para 1.46 The charity’s main commercial asset will not
be fully operational without further major

sponsors to support the balance of Phase 1 & Phase 2 repair work, during 2023/24/25.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document Para 1.25 Charity Commission Model Constitution and
dated 30th March 2016.
How is the charity
constituted?
Para 1.25 Charitable Incorporated Organisation with a
maximum of seven Trustees.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The present Trustees have been selected
with a view to a wide ranging and professional
background, in order to complement and
enhance the aims and objectives of the
organisation.
Neil Murray stood down as Chair of Trustees
at the 2023 AGM, and he was succeeded by
Colin Mawbey. Following Colin’s passing in
February 2024, the role of Chair was
undertaken temporarily by Peter Milligan, and
passed to Rob Murray in July 2024.
At present the board is made up of 5 trustees
Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction and
training of trustees
Para 1.51 All new Trustees have been provided with a
copy of the Constitution, the Institute of
Fundraising Handbook, the Essential Trustee
guide
and
policy
documents
where
appropriate.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The charity is made up of Trustees/
Directors, officers and project teams.
There are 3 official offices, Chair, Treasurer
& Secretary
Relationship with any related
parties
Para 1.51 N/A
Other

Reference and Administrative details

Charity name Friends of the Vigilance
Other name the charity uses
Registered charity number 1168570
Charity’s principal address 13 Deep Dene Close,
Brixham,
Devon,
TQ5 0DZ.

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
1
0
Trustee name Office (if any) Dates acted if not for whole
**year **
Neil Murray Chair/Trustee Appointed 07/09/2020
Resigned 07/11/2023

Nigel Gooding
Treasurer/Trustee Appointed 07/09/2020
Resigned as trustee
07/11/2023
Clive Robson Sales, Marketing &
Trustee
Appointed 07/09/2020
Resigned 22/08/2023

Peter Milligan
Trustee & Secretary
Acting Chair
(February-July2024)
Appointed 21/03/2023
Colin Mawbey Trustee/Chair Appointed 13/06/2023
Deceased 09/02/2024
Heather Keeling Trustee Appointed 17/07/2023
Carolyn Brown Trustee Appointed 17/10/2023
Rev Christopher North Trustee Appointed 07/11/2023
Rob Murray Trustee (Chair from
July2024)
Appointed 18/07/2024

– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
N/A

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

==> picture [306 x 77] intentionally omitted <==

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of
adviser
Name
Address
Type of
adviser
Name
Address
Type of
adviser
Name
Address
Accountant Ian Barrett FCA
FCIE
22 Union Street Newton Abbot Devon TQ12 2JS
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Rob Murray Full name(s) Rob Murray Position: Chair of Trustees Date 30th October 2024

REGISTERED CHARITY NUMBER: 1168570

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

FRIENDS OF THE VIGILANCE CIO

Barretts

Chartered Accountants & Chartered Tax Advisers

22 Union Street Newton Abbot Devon TQ12 2JS

FRIENDS OF THE VIGILANCE CIO

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 12
Detailed Statement of Financial Activities 13

FRIENDS OF THE VIGILANCE CIO

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2024

The trustees present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the preservation and conservation of the Brixham based heritage sailing trawler "Vigilance BM76" for the public benefit and,

To advance education for the public benefit in the subject of Vigilance BM76, sail trawlers and the social, industrial, and sailing heritage and history associated with this.

Significant activities

Fund raising by the Fundraising team and social committee of Friends of the Vigilance to provide ongoing finance for the purposes of restoration and conservation of the vessel Vigilance BM76.

Work had begun to repair Vigilance 'to the waterline', in January 2023, funded by a grant of £820,000 from the National Heritage Memorial Fund, and Vigilance funds of £145,000. It rapidly became clear that structural deterioration meant the waterline limitation was inappropriate, and efforts began to secure funds to continue to deck level. At the end of November the NHMF agreed to extend our grant to £1,120,000 to enable work to continue to deck level. Further funds would be required to complete replacement of the deck and repairs to upperworks, and at the year end an application was made to the National Lottery Heritage Fund for a further £250,000 to complete this work. This application was approved in June 2024.

Public benefit

All Trustees have had regard and have also received the guidance notes issued by the Charity Commission on public benefit.

Grantmaking

All decisions on possible grants/donations have been taken at a full meeting of the Trustees.

Volunteers

All Trustees and Members are willing volunteers and continue to give of their time without any remuneration. It is also commendable that the contributions of volunteers have continued to be significant throughout the time since Vigilance left Brixham for works to be undertaken.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

While the majority of financial movement, in and out, has related to the major works under way, other minor income streams have remained steady including retail income from trading Vigilance and her brand.

Donations in this period to "Vigilance BM76" have included receipt of pledges to be used for general purposes 'safety net' and has continued to support the necessary 'partnership' funding required by the NHMF. The Fundraising strategy continues to adapt over time to maximise our efforts and respond to changing circumstances.

Trustees have continued to be proactive in this period in encouraging and recruiting and training new volunteers with the requisite skills to further achieve our Aims and Objectives.

Much effort has been given towards improving our structure / organisation with regard to our future aspirations and for the benefit of all our members and for the people of Brixham and Torbay. The trustees are investigating possible collaborations with other charities and sailing based organisations, for example by having regular co-operation meetings with Pilgrim BM45.

General objectives were set in the period towards possible avenues of grant funding and NHMF project targets. Our fundraising strategy was adapted to reflect new project targets, in particular in adjusting to the revised work programme, and to secure funds to complete deck replacement.

Page 1

FRIENDS OF THE VIGILANCE CIO

for the Year Ended 30 April 2024

REPORT OF THE TRUSTEES

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The increase in the NHMF award of £300,000 was a major achievement, and other, smaller, successes were also achieved during this period. Further funds were secured in June 2024, in the form of a grant of £250,000 from the Heritage Lottery Fund, and donations from local individuals amounting to around £34,000 to date, enabling deck replacement to proceed.

Investment performance

The majority of charity funds are required to meet our share of Phase 1 and 2 repairs. Further fundraising is under way to secure the funds needed to complete deck replacement before Vigilance returns to Brixham.

Internal and external factors

The charity's main commercial asset will not be fully operational without further major sponsors to support the balance of Phase 1 & Phase 2 repair work, during 2023/24/25.

FINANCIAL REVIEW

Financial position

At the end of this period of operation the Charity's financial position is considered to be satisfactory. With the increase in funding for the NHMF-funded works, major expenditure is proceeding to plan, and at the end of the financial year measures were well advanced to secure the finds to complete works to the deck and above. Budget has been amended to deal with increases in labour rates and material costs reported previously, and the revised work plan to deck level was on target.

Principal funding sources

In this period of the CIO sources of income have continued to originate from fund raising activities in the local community, open to all members and the general public.

Also specific pledges have been received resulting from successful funding applications.

Income related to Torbay Lottery and use of Virgin Money Giving & Just Giving in conjunctions with events was also received.

Trading income is now one of the charities main streams.

The main funding success during the year was extension of the NHMF award.

Reserves policy

The Trustees have agreed that a prudent reserve to cover any unforeseen contingencies of at least £10,000 should be maintained in the Bank Accounts of the CIO.

Going concern

At the end of the year under report, funds had been secured to enable the revised programme of works to deck level to proceed. Further funding is needed to enable works to the deck and above to be completed, with decisions on applications expected in the first two months of the new financial year. Efforts to raise charitable funds from individuals to support this were also under way.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Charity Commission Model Constitution for an Association CIO, dated 30th March 2016.

Recruitment and appointment of new trustees

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 The present Trustees have been selected with a view to a wide ranging and professional background, in order to complement and enhance the aims and objectives of the organisation. Neil Murray stood down as Chair of Trustees at the 2023 AGM, and he was succeeded by Colin Mawbey. Following Colin's passing in February 2024, the role of Chair was undertaken temporarily by Peter Milligan, and passed to Rob Murray in July 2024.

At present the board if made up of 5 trustees.

Induction and training of new trustees

All new Trustees have been provided with a copy of the Constitution, the Institute of Fundraising Handbook, the Essential Trustee guide and policy documents where appropriate.

Page 2

FRIENDS OF THE VIGILANCE CIO

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168570

Principal address

Friends of Vigilance CIO C/o Nigel Gooding 13 Deep Dene Close Brixham Devon TQ5 0DZ

Trustees

N Murray Chair (resigned 7.11.23) N Gooding Treasurer (resigned 7.11.23) C Robson (resigned 22.8.23) P Milligan Secretary and acting chair to July 2024 C Mawbey (appointed 13.6.23) (resigned 9.2.24) Ms H Keeling (appointed 17.7.23) Ms C Brown (appointed 17.10.23) Rev C D North (appointed 7.11.23) R C Murray (appointed 18.8.24)

Independent Examiner

Ian Barrett FCA FCIE Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

Approved by order of the board of trustees on 30 September 2024 and signed on its behalf by:

R C Murray - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF THE VIGILANCE CIO

Independent examiner's report to the trustees of Friends of the Vigilance CIO

I report to the charity trustees on my examination of the accounts of Friends of the Vigilance CIO (the Trust) for the year ended 30 April 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ian Barrett FCA FCIE

Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

8 November 2024

Page 4

FRIENDS OF THE VIGILANCE CIO

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
553,399
Other trading activities
3
3,543
Investment income
4
1,466
Total
558,408
EXPENDITURE ON
Charitable activities
5
Charitable activities
622,212
NET INCOME/(EXPENDITURE)
(63,804)
RECONCILIATION OF FUNDS
Total funds brought forward
108,735
TOTAL FUNDS CARRIED FORWARD
44,931
2023
Total
funds
£
234,123
6,286
197
240,606
272,157
(31,551)
140,286
108,735

The notes form part of these financial statements

Page 5

FRIENDS OF THE VIGILANCE CIO

BALANCE SHEET

30 April 2024

2024
Unrestricted
fund
Notes
£
FIXED ASSETS
Heritage assets
8
1
CURRENT ASSETS
Debtors
9
10,131
Cash at bank and in hand
90,332
100,463
CREDITORS
Amounts falling due within one year
10
(55,533)
NET CURRENT ASSETS
44,930
TOTAL ASSETS LESS CURRENT
LIABILITIES
44,931
NET ASSETS
44,931
FUNDS
11
Unrestricted funds
44,931
TOTAL FUNDS
44,931
2023
Total
funds
£
1
853
107,881
108,734
-
108,734
108,735
108,735
108,735
108,735

The financial statements were approved by the Board of Trustees and authorised for issue on 30 September 2024 and were signed on its behalf by:

R C Murray - Trustee

The notes form part of these financial statements

Page 6

FRIENDS OF THE VIGILANCE CIO

CASH FLOW STATEMENT

for the Year Ended 30 April 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
(19,015)
(19,015)
1,466
1,466
(17,549)
107,881
90,332
2023
£
(32,601)
(32,601)
197
197
(32,404)
140,285
107,881

The notes form part of these financial statements

Page 7

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 30 April 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Increase in debtors
Increase in creditors
Net cash used in operations
2024
£
(63,804)
(1,466)
(9,278)
55,533
(19,015)
2023
£
(31,551)
(197)
(853)
-
(32,601)

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.5.23 Cash flow At 30.4.24
£ £ £
Net cash
Cash at bank and in hand 107,881 (17,549) 90,332
107,881 (17,549) 90,332
Total 107,881 (17,549) 90,332

The notes form part of these financial statements

Page 8

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 April 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Other income
Grants received, included in the above, are as follows:
Other grants
2024
£
2,428
237
548,392
2,342
553,399
2024
£
548,392
2023
£
1,316
-
231,789
1,018
234,123
2023
£
231,789

continued...

Page 9

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2024

3. OTHER TRADING ACTIVITIES

3. OTHER TRADING ACTIVITIES
2024 2023
£ £
Fundraising events 2,773 4,764
Sailing and merchandise income 770 1,522
3,543 6,286
4. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 1,466 197
5. CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Charitable activities 622,212

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 234,123
Other trading activities 6,286
Investment income 197
Total 240,606
EXPENDITURE ON
Charitable activities
Charitable activities 272,157
NET INCOME/(EXPENDITURE) (31,551)
RECONCILIATION OF FUNDS
Total funds brought forward 140,286
TOTAL FUNDS CARRIED FORWARD 108,735

continued...

Page 10

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2024

8.
HERITAGE ASSETS
MARKET VALUE
At 1 May 2023 and 30 April 2024
NET BOOK VALUE
At 30 April 2024
At 30 April 2023
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
VAT
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
11.
MOVEMENT IN FUNDS
At 1.5.23
£
Unrestricted funds
General fund
108,735
TOTAL FUNDS
108,735
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
558,408
TOTAL FUNDS
558,408
Total
£
1
1
1
2024
2023
£
£
10,131
853
2024
2023
£
£
55,533
-
Net
movement
At
in funds
30.4.24
£
£
(63,804)
44,931
(63,804)
44,931
Resources
Movement
expended
in funds
£
£
(622,212)
(63,804)
(622,212)
(63,804)
Total
£
1
1
1
2023
£
853
2023
£
-

continued...

Page 11

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.5.22
£
Unrestricted funds
General fund
140,286
TOTAL FUNDS
140,286
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
240,606
TOTAL FUNDS
240,606
Net
movement
At
in funds
30.4.23
£
£
(31,551)
108,735
(31,551)
108,735
Resources
Movement
expended
in funds
£
£
(272,157)
(31,551)
(272,157)
(31,551)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2024.

Page 12

FRIENDS OF THE VIGILANCE CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 30 April 2024


INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other income
Other trading activities
Fundraising events
Sailing and merchandise income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Fundraising events
Merchandise
Marketing and media
Rent and mooring fees
Running costs
Major repair project
Equipment purchase and rental
Insurance
Travel and subsistence
Printing, postage and stationery
Internet and website
Telephone
Consultancy and professional fees
Bank charges
Subscriptions
No description
Total resources expended
Net expenditure
2024
£
2,428
237
548,392
2,342
553,399
2,773
770
3,543
1,466
558,408
302
3
337
2,394
1,565
603,074
291
6,791
103
460
2,344
138
2,929
42
1,439
-
622,212
622,212
(63,804)
2023
£
1,316
-
231,789
1,018
234,123
4,764
1,522
6,286
197
240,606
477
1,650
1,568
4,150
3,567
245,306
914
7,002
483
642
1,150
188
5,179
(386)
185
82
272,157
272,157
(31,551)

This page does not form part of the statutory financial statements

Page 13

REGISTERED CHARITY NUMBER: 1168570

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

FRIENDS OF THE VIGILANCE CIO

Barretts

Chartered Accountants & Chartered Tax Advisers

22 Union Street Newton Abbot Devon TQ12 2JS

FRIENDS OF THE VIGILANCE CIO

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 12
Detailed Statement of Financial Activities 13

FRIENDS OF THE VIGILANCE CIO

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2024

The trustees present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To advance the preservation and conservation of the Brixham based heritage sailing trawler "Vigilance BM76" for the public benefit and,

To advance education for the public benefit in the subject of Vigilance BM76, sail trawlers and the social, industrial, and sailing heritage and history associated with this.

Significant activities

Fund raising by the Fundraising team and social committee of Friends of the Vigilance to provide ongoing finance for the purposes of restoration and conservation of the vessel Vigilance BM76.

Work had begun to repair Vigilance 'to the waterline', in January 2023, funded by a grant of £820,000 from the National Heritage Memorial Fund, and Vigilance funds of £145,000. It rapidly became clear that structural deterioration meant the waterline limitation was inappropriate, and efforts began to secure funds to continue to deck level. At the end of November the NHMF agreed to extend our grant to £1,120,000 to enable work to continue to deck level. Further funds would be required to complete replacement of the deck and repairs to upperworks, and at the year end an application was made to the National Lottery Heritage Fund for a further £250,000 to complete this work. This application was approved in June 2024.

Public benefit

All Trustees have had regard and have also received the guidance notes issued by the Charity Commission on public benefit.

Grantmaking

All decisions on possible grants/donations have been taken at a full meeting of the Trustees.

Volunteers

All Trustees and Members are willing volunteers and continue to give of their time without any remuneration. It is also commendable that the contributions of volunteers have continued to be significant throughout the time since Vigilance left Brixham for works to be undertaken.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

While the majority of financial movement, in and out, has related to the major works under way, other minor income streams have remained steady including retail income from trading Vigilance and her brand.

Donations in this period to "Vigilance BM76" have included receipt of pledges to be used for general purposes 'safety net' and has continued to support the necessary 'partnership' funding required by the NHMF. The Fundraising strategy continues to adapt over time to maximise our efforts and respond to changing circumstances.

Trustees have continued to be proactive in this period in encouraging and recruiting and training new volunteers with the requisite skills to further achieve our Aims and Objectives.

Much effort has been given towards improving our structure / organisation with regard to our future aspirations and for the benefit of all our members and for the people of Brixham and Torbay. The trustees are investigating possible collaborations with other charities and sailing based organisations, for example by having regular co-operation meetings with Pilgrim BM45.

General objectives were set in the period towards possible avenues of grant funding and NHMF project targets. Our fundraising strategy was adapted to reflect new project targets, in particular in adjusting to the revised work programme, and to secure funds to complete deck replacement.

Page 1

FRIENDS OF THE VIGILANCE CIO

for the Year Ended 30 April 2024

REPORT OF THE TRUSTEES

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The increase in the NHMF award of £300,000 was a major achievement, and other, smaller, successes were also achieved during this period. Further funds were secured in June 2024, in the form of a grant of £250,000 from the Heritage Lottery Fund, and donations from local individuals amounting to around £34,000 to date, enabling deck replacement to proceed.

Investment performance

The majority of charity funds are required to meet our share of Phase 1 and 2 repairs. Further fundraising is under way to secure the funds needed to complete deck replacement before Vigilance returns to Brixham.

Internal and external factors

The charity's main commercial asset will not be fully operational without further major sponsors to support the balance of Phase 1 & Phase 2 repair work, during 2023/24/25.

FINANCIAL REVIEW

Financial position

At the end of this period of operation the Charity's financial position is considered to be satisfactory. With the increase in funding for the NHMF-funded works, major expenditure is proceeding to plan, and at the end of the financial year measures were well advanced to secure the finds to complete works to the deck and above. Budget has been amended to deal with increases in labour rates and material costs reported previously, and the revised work plan to deck level was on target.

Principal funding sources

In this period of the CIO sources of income have continued to originate from fund raising activities in the local community, open to all members and the general public.

Also specific pledges have been received resulting from successful funding applications.

Income related to Torbay Lottery and use of Virgin Money Giving & Just Giving in conjunctions with events was also received.

Trading income is now one of the charities main streams.

The main funding success during the year was extension of the NHMF award.

Reserves policy

The Trustees have agreed that a prudent reserve to cover any unforeseen contingencies of at least £10,000 should be maintained in the Bank Accounts of the CIO.

Going concern

At the end of the year under report, funds had been secured to enable the revised programme of works to deck level to proceed. Further funding is needed to enable works to the deck and above to be completed, with decisions on applications expected in the first two months of the new financial year. Efforts to raise charitable funds from individuals to support this were also under way.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Charity Commission Model Constitution for an Association CIO, dated 30th March 2016.

Recruitment and appointment of new trustees

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 The present Trustees have been selected with a view to a wide ranging and professional background, in order to complement and enhance the aims and objectives of the organisation. Neil Murray stood down as Chair of Trustees at the 2023 AGM, and he was succeeded by Colin Mawbey. Following Colin's passing in February 2024, the role of Chair was undertaken temporarily by Peter Milligan, and passed to Rob Murray in July 2024.

At present the board if made up of 5 trustees.

Induction and training of new trustees

All new Trustees have been provided with a copy of the Constitution, the Institute of Fundraising Handbook, the Essential Trustee guide and policy documents where appropriate.

Page 2

FRIENDS OF THE VIGILANCE CIO

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1168570

Principal address

Friends of Vigilance CIO C/o Nigel Gooding 13 Deep Dene Close Brixham Devon TQ5 0DZ

Trustees

N Murray Chair (resigned 7.11.23) N Gooding Treasurer (resigned 7.11.23) C Robson (resigned 22.8.23) P Milligan Secretary and acting chair to July 2024 C Mawbey (appointed 13.6.23) (resigned 9.2.24) Ms H Keeling (appointed 17.7.23) Ms C Brown (appointed 17.10.23) Rev C D North (appointed 7.11.23) R C Murray (appointed 18.8.24)

Independent Examiner

Ian Barrett FCA FCIE Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

Approved by order of the board of trustees on 30 September 2024 and signed on its behalf by:

R C Murray - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF THE VIGILANCE CIO

Independent examiner's report to the trustees of Friends of the Vigilance CIO

I report to the charity trustees on my examination of the accounts of Friends of the Vigilance CIO (the Trust) for the year ended 30 April 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ian Barrett FCA FCIE

Barretts Chartered Accountants & Chartered Tax Advisers 22 Union Street Newton Abbot Devon TQ12 2JS

8 November 2024

Page 4

FRIENDS OF THE VIGILANCE CIO

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 April 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
553,399
Other trading activities
3
3,543
Investment income
4
1,466
Total
558,408
EXPENDITURE ON
Charitable activities
5
Charitable activities
622,212
NET INCOME/(EXPENDITURE)
(63,804)
RECONCILIATION OF FUNDS
Total funds brought forward
108,735
TOTAL FUNDS CARRIED FORWARD
44,931
2023
Total
funds
£
234,123
6,286
197
240,606
272,157
(31,551)
140,286
108,735

The notes form part of these financial statements

Page 5

FRIENDS OF THE VIGILANCE CIO

BALANCE SHEET

30 April 2024

2024
Unrestricted
fund
Notes
£
FIXED ASSETS
Heritage assets
8
1
CURRENT ASSETS
Debtors
9
10,131
Cash at bank and in hand
90,332
100,463
CREDITORS
Amounts falling due within one year
10
(55,533)
NET CURRENT ASSETS
44,930
TOTAL ASSETS LESS CURRENT
LIABILITIES
44,931
NET ASSETS
44,931
FUNDS
11
Unrestricted funds
44,931
TOTAL FUNDS
44,931
2023
Total
funds
£
1
853
107,881
108,734
-
108,734
108,735
108,735
108,735
108,735

The financial statements were approved by the Board of Trustees and authorised for issue on 30 September 2024 and were signed on its behalf by:

R C Murray - Trustee

The notes form part of these financial statements

Page 6

FRIENDS OF THE VIGILANCE CIO

CASH FLOW STATEMENT

for the Year Ended 30 April 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
(19,015)
(19,015)
1,466
1,466
(17,549)
107,881
90,332
2023
£
(32,601)
(32,601)
197
197
(32,404)
140,285
107,881

The notes form part of these financial statements

Page 7

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 30 April 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Interest received
Increase in debtors
Increase in creditors
Net cash used in operations
2024
£
(63,804)
(1,466)
(9,278)
55,533
(19,015)
2023
£
(31,551)
(197)
(853)
-
(32,601)

2.

ANALYSIS OF CHANGES IN NET FUNDS

At 1.5.23 Cash flow At 30.4.24
£ £ £
Net cash
Cash at bank and in hand 107,881 (17,549) 90,332
107,881 (17,549) 90,332
Total 107,881 (17,549) 90,332

The notes form part of these financial statements

Page 8

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 April 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Other income
Grants received, included in the above, are as follows:
Other grants
2024
£
2,428
237
548,392
2,342
553,399
2024
£
548,392
2023
£
1,316
-
231,789
1,018
234,123
2023
£
231,789

continued...

Page 9

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2024

3. OTHER TRADING ACTIVITIES

3. OTHER TRADING ACTIVITIES
2024 2023
£ £
Fundraising events 2,773 4,764
Sailing and merchandise income 770 1,522
3,543 6,286
4. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 1,466 197
5. CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Charitable activities 622,212

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 234,123
Other trading activities 6,286
Investment income 197
Total 240,606
EXPENDITURE ON
Charitable activities
Charitable activities 272,157
NET INCOME/(EXPENDITURE) (31,551)
RECONCILIATION OF FUNDS
Total funds brought forward 140,286
TOTAL FUNDS CARRIED FORWARD 108,735

continued...

Page 10

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2024

8.
HERITAGE ASSETS
MARKET VALUE
At 1 May 2023 and 30 April 2024
NET BOOK VALUE
At 30 April 2024
At 30 April 2023
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
VAT
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
11.
MOVEMENT IN FUNDS
At 1.5.23
£
Unrestricted funds
General fund
108,735
TOTAL FUNDS
108,735
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
558,408
TOTAL FUNDS
558,408
Total
£
1
1
1
2024
2023
£
£
10,131
853
2024
2023
£
£
55,533
-
Net
movement
At
in funds
30.4.24
£
£
(63,804)
44,931
(63,804)
44,931
Resources
Movement
expended
in funds
£
£
(622,212)
(63,804)
(622,212)
(63,804)
Total
£
1
1
1
2023
£
853
2023
£
-

continued...

Page 11

FRIENDS OF THE VIGILANCE CIO

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.5.22
£
Unrestricted funds
General fund
140,286
TOTAL FUNDS
140,286
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
240,606
TOTAL FUNDS
240,606
Net
movement
At
in funds
30.4.23
£
£
(31,551)
108,735
(31,551)
108,735
Resources
Movement
expended
in funds
£
£
(272,157)
(31,551)
(272,157)
(31,551)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2024.

Page 12

FRIENDS OF THE VIGILANCE CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 30 April 2024


INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
Other income
Other trading activities
Fundraising events
Sailing and merchandise income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Fundraising events
Merchandise
Marketing and media
Rent and mooring fees
Running costs
Major repair project
Equipment purchase and rental
Insurance
Travel and subsistence
Printing, postage and stationery
Internet and website
Telephone
Consultancy and professional fees
Bank charges
Subscriptions
No description
Total resources expended
Net expenditure
2024
£
2,428
237
548,392
2,342
553,399
2,773
770
3,543
1,466
558,408
302
3
337
2,394
1,565
603,074
291
6,791
103
460
2,344
138
2,929
42
1,439
-
622,212
622,212
(63,804)
2023
£
1,316
-
231,789
1,018
234,123
4,764
1,522
6,286
197
240,606
477
1,650
1,568
4,150
3,567
245,306
914
7,002
483
642
1,150
188
5,179
(386)
185
82
272,157
272,157
(31,551)

This page does not form part of the statutory financial statements

Page 13