REGIsfERED COMPANY NUMBER: I￿35505 (Engl4vd #nd W#les) REGISTERED CHARtrY NUMBER: 1174081 of tht Trn#ees atld naudited Fin tsfor Yc4r Enthd 30 ber2022 Trainin & Learnin ror Life *AC59GZJD* (W023 COMPANIES HOUSE Unil 8 Old Forge Cowt Colchester Road Elmstead Market Colche5ter C07 7EA lem ber2 forthe Year Ended 30 Se Report of the Trustees Indep¢nd¢¢)t Examinees Re Statement of Financ￿ A¢tivtbes Balon¢¢ Sheet Note5 10 the Finonciai Statrments Detsiled Ststement of Finan¢¢ai A¢tivilies 12 nin of the Trust f the Year End Th¢ trustees WILO we also directors of the dbarity the pur￿￿ of the Cornpni¢s Aa 2C4)6. prescnt their re￿rt with th¢ financial ststements of the charity f(w the yew ended 30 SeptemE¢r 2022. The trustees have th>pI￿1 the prow5ion5 of Accounting and Rewrtin8 by Charities.. Ststtment of ￿￿￿mendEd pr￿lIce applicable to ¢harities preparing their ectounts in a¢o)rdance with th¢ Financia] Rep)rtiDg Ststldard applicable in th¢ UK and Republic of Ir¢land (FRS 1021 (effe¢tive l January 2019). To p￿￿de A vocatiot)aJle4u¢ationa] aThJ theAwti¢ day provi$ioN in an envirOnm￿t that offers quality education through life skills Icamtn& Work sktlis trtining arNI thttawtic xtivity. for Ivdrning disabled wlults and young people. We w¢l¢om¢ peopl¢ wlb) are in De¢d by rrason of youtK ag< ill-health. di5abilty. financial h&dship or othcr disadvantage and ¢0 wovide Tclief by assisthr￿¢ b) such pa)ple. in p*rti¢ular. b￿1 r￿¢ exclusivcly. by the provision of activities to develop their mental. physi¢a] and ￿￿ra1 •iliiie5. We continue to develop and mainlain provision of the Voc￿10￿81 ¢nteTPri5es (Kitc￿￿ Retiil CTafi5. Café. W(MMlworL Willow Cralb. Soft Crdfts. HorticultUTal Enterprise) and the land on which tjorticultural and therapeLrtic wdenLng is carried out. Sailship includes and wel￿me$ invited o)mmunity groups to rhe ¢lw"ty athd membtt5 of the publi< ensuring it upholds safrsuarding legislationlregulations enabling pint Working opwtunitie5 and comrnunity inclusion ￿ the wojecL We coThlinue to delivcr ASDAN COLwse5 and aim to include RHSICity & Guilds cour￿ to the vocational ¢Jement of the ¢harity. We coniinue to develop our work with Lrther a8enci¥ and indLviduaJs. via ¢vrnmtsnity oUt￿¥h projttts and joint wotkit)g venDJres. Sailship ajso continu¢s to make gwd links with ¢ommuthity w¢ homes and ￿sidertts the age of 65. As time moves on, F￿1 Covi&19 p3ndernic all tr4in¢es have r•)w rdurngj to th¢ir plwnents. ACHIEVEMENT AND PERAORMANCE Sailship is a high-quality, vocational trainin& life skills It￿7￿8 and theT8WK well.being PTovideT for our clients. known as Trninces,. All staff are qu￿1r1ed and trained to a hith tydndard. Pmvision in 202ir2022 CA)rtsisted of a 5 dty51week offer to our ¢lients with a stsff team hEadtyJ by a fvlly qualified Career5 Guidance Counscllor. aJ50 COt)sistin8 of ewienced Lcaming SUpp￿t Assistant% 3 subject 5tKcialist tutors and 1 5UPWJrt volunteer, along wth I. maint¢rkan¢e stsfF 3 volunteer5. who continue to dcvelop the land, a5 well &$ maintain the existLng strnctur¢slland. W¢ have a dedicated Trustre Board of 4 members and 108ttl%r wjth the CEorfnLS*¢ we are c4)nitnuin& working with all relevanl outside a8encics. attending meetings aThJ ¢L¥Thpleting all relevani papenvrt ty ¢nSUTE our Train¢¢s r￿tIve the very best trainin& learning and supp)TL tkvelopment of a o)nseMtion area et4bles Ttainees and invited groups (eg schoo151clubsleommunity groups} (yF¥Jriunity ￿ take part in educ*lon￿ consetyationlp￿r￿￿i0tII¢coI08Y proJ¢￿S. This proj¢rt ho￿ to be a major conthbutLY to the prt5ervation of our ltta] naThJral environm¢ni amd suc¢¢5sfvI funding to aid Its progress has been achieved. Our latrst projec4 fvndtyj by Sp)rt Englan￿A¢liVe Essex & The Colch¢strr Cats]yst Charity. a h¢althlwell-being accessible rAthway. affords opw)rtunity for all memtr*rs of the public, ¢speciaJly those who require a safe pla￿ to exeTCiS< for walkin￿￿)881n& wheelchair ridin& wajking aid wisted to surwrt improved physical arml mental health. FINANCIAL REVIEW We have a pepper•¢c*n leas¢ on thr land we utilisc whi¢h 15 owntd by anth charity (RGAT . Rush Green Allotment Trust) and have paid our rent on lime. Sailthip TLL (Training and Lrarning for Life) is COTrtra￿ to Essex County Coyncil as a Day Service Providcr to *lults with learning di5abilitic51 mentaj hulth SUPFAIrt needs and in 2021-22 tTr¢reased th¢ Wntract from 43 to 47 pl¥¢M¢nt days, sewring 5uffici¢nt incorne to therefore rAy Staff wa8es iw¢)nd the minimwn wage lev¢l. All eligible sthff are enrolltyj in the work place pension schune. Secwed on80ing fvndin8. r1ng.f¢tKe￿ for the CEO which iwn in June 2021. 10 the sum of £99,0￿. is CaTri&l foNard. from Jun¢ 2021- June 2022. to fonn the major sum of the CE(Ys remunernion. Sailship continues UTr fijnd ￿,9S0/annUm, thus the CEO satary remains the $8me1£37.9501yr gr¢)$5). We ¢ontinu¢ ￿ utilise ind¢pendent 1￿me ty further devel¢)p prov5SiOn of horticultural, ¢rafi. kifchen crdfis and life skillgwork skills trainin& by purch&%ing all T*ce55ary g￿d51M&eriats. Also, matrri&ls for the provision of coutse mafrrials ftsr ASDAN entrdnts. We have paid atl VAT on any 8cx)ds amounts ourselves. We shall ¢ontinue to strive ty build re5ervc& despite the diffKultiÈs caused by the paTthmic, dLhe ty ¢Josure. We will continue to apply for relevant fill￿Ing to ffijrthCr￿IsI in the devekjpmtht of th¢ charity. STRucfuRE, GOVERNANCE AND MANAGEMEi Governing dotument The Gharity 15 controlled by its governing a deed of trUSL and wn5tints 4 limited eA)mpany, limitrd by gu8rnn¢¢e, as defined by the Compani¢5 A¢t 2￿6. Charity constitution The thwitsbk ¢ompgny was on IM Au8U5t 2017. I*arnin forth Yew Erxled 30 REFERENCE AND ADMINISnL4TIVE DETAILS Registtred Company nuM￿r 0923550S IEn8laThd and Wales) Rep5tertd Ch#rlty 1174081 Registered Trwthes Ms F E Barritt Chief Execuiive Direaorl Trnstee Lt Col T R Cottee Retd kn- Executive Direc￿1/ Ch*r of the Board 0fTn￿let$ Mr D G Newport Nott. Exrfutive DiTe¢itsrnn￿tC% Mrsj Weller Independent Examin¢r Goody Chartered A¢￿untants & T&¥ Adviso ICAEW Goody Chartered Accounlants and Tax Advisr Vnii 8 Old Forge Coun Colche5ter Road Elmst¢ad Market Col¢h¢s*r Essex C07 7EA Approved by orderof the iKy¥d of truM¢eson....... .... .......... .. a￿1 si￿&￿ on its Ethalf by.. EO- Trustee Trainin in Independent ex8miner'5 rq*)rt to th¢ trniltts of S*ilship TrAining& iarning for lif¢ fthe CompAny'} I rep)rt ￿ the chariry mtstres on my examin&ion of the xcounts of the Company for the year ended 30 Swember 2022. R¢spom$itrylili¢¥ •Rd baw of rqJort As the charkty's trustees of the Company (aTxI al￿ its director5 for the purtw of company lawl you are respKJnsible for the prekwaiion ofthe xcounts in &dy Chartered Accoun1ants and Advis Unit 8 Old Forg¢ C(XLrt Colchestrr Road Elrnstead Market Colch¢ster Essex C07 7EA Page 3 tofFi forthc Year End￿ 30 cmber 2tr22 30.9.22 Total 30.9.21 ruThJ funds INCOME AND ENLKIWMEpifs FROM tkjnations and l¢gxics 138.454 43.475 181.929 192,051 EXPENDATURE ON RaisiTr8 funds 140.051 43.475 183.526 187.181 NET IP4COMFJ(EXPENDITURE) (1.597) (1.597} 4,870 RECONCILIATION OF FUP4DS Total fund5 brought forward 2.198 92,198 87.326 9),601 ,601 91196 Surplus 2nd Deficit Accwit 968 Posting discrepancies were found in the reserve listed bek*w. This is b#ause the brou8hi forward p)5tings in the current year art not cqual to the figures caTri&l fonvard by IRIS at tl* cnd of IASt year. Pjease chKk your postings in the brou8ht forward accoLmt forthe swplus and deficit account 968. fimds Totsj fuods Brought foThYard- 96811 92,198 92.198 Carried fon¥ard 92.196 196 Diff¢rerKe (21 12) Postto relevant aceounts (see ICHA ¢kn of ¥xow)ts for fUrtI￿de￿Il$) ni in for Life em 30.9.22 30.9.21 Totsl funds fvnd fijnd fvnds FIXED ASSETS Tangible &%sets 42.883 41883 Z7.052 CURRENf ASSETS 17299 33.7Th) 17299 47258 14,903 72.790 C￿h * bank 13J58 13558 64557 87,693 CREDITORS Amoun¢S fallingdue within on¢ year 13281) (13.558) (16.839) (22.5491 NET CURREKf ASSETS 47,718 47.718 65.144 TOTAL ASSETS LESS cU￿]￿r LIABILITIES 196 NET ASSETS 90.601 92,196 FUNDS Un￿5￿1￿￿ fvnds io SX).601 92.196 TOTAL FUNDS 90,601 92,196 The charttable company 15 entitled b) exemption from audit utts Sectify) 477 of the Companies A¢t 2006 for the year ended 30 Septembw 2022. The m¢mbers hav¢ requiffd the obtatn an audit ol its finan¢ial statements for ¢he year ¢nde41 30 S¢pkmber 2022 in a¢¢ordan¢¢ with S¢¢tion 476 ofthe COM￿￿e$ Act 2006. The trustee5 acknowledge their resrAYLsJbililieg for (al ensuring that the charitrble company keeps ¥¢(wnting rea)rds that Section5 386 and 387 of th¢ Companies A¢t 2tH)6 and preparin8 financial statements which give * and fair view of the state of affaits of the charhtsbl¢ company as at the end of each finJncio1 year and of its SUTpIus OT deficii for tach financial year in XCOrdan￿ with the r4uirements of se010￿ 394 and 395 and which otherwise wmpty with the re4uifEments of the Compani¢s A 2006 rel￿1￿8 to finwKio1 so far as applicthle to the charitablecomp3ny. (b) These finarteial swements have teen wepared in &cLYdance with the provisions applicable to charitsble cornpanies subject 10 the small companies re8ime. Th¢ fitwjcial sthtements were apwoved by the Bcard of Tn&ees aThJ auihorised for issue on and w¢Te si8Kd on its beljaif by: ttCE - Trnstee The ncrtes forrn part of these financial statem¢nts rainin & Leamin for Life e Financial s￿ernents rthey Ended30S ember2022 AccouiYfiNG POLICILS B8sis of pre￿ring the Ilffj•tsciil Sts¢¢m¢nts The financia] statements of the charitable cornpsny. which is a public benEfit enlity uttder FRS 102. have been PT¢pared in a¢cordance with ts Chariiies SORP (FRS 1021 'Aw)umin8 and R¢poffing by Charities.. Statement of Rewnmended Praotce 4¥1ithl¢ to charilies prewing their accounts in ￿1)rdanCe with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {efftctiYe l January 2019)., Ftnancitl Keming Standard 102 The Financial ReFrfKting Standard applhcable tn the UK and Republic of Ireland, and the Companies 21NJ6. The financial stsleme￿ have been wepared undu the historkcal co nvention. In¢ome All irKorn¢ LS reco￿1$￿ in the stateme￿ of FinarKial AL1ivities OtLCe the charity has tmtitlement w the funds it is probabl¢ that the in¢ome will t¢ •d the amoum measwtyj reliabty. Expenditure Liabilitie5 are Tttognised expendibJE s￿n tlxre is a legal or I￿$￿￿tive ijbli8ation Committing the charity to that expendinwq it is probable thai a transfer of tton(Mnic ￿Trefits will be r4uired in settlem¢ot and the 8rnount of the obligation ¢￿n be mwured reliably. ExF*KiiQJrt is aco)urtted for on an a¢¢nJals basis and has been cl&%sified undcr htadin8s ihat agye8ate ajl cost related to the c*80ry. Wh¢re costs cannoi b¢ dire¢tly attributed to prticular he4lings IlKy have be¢n a[k￿lled k) xtiviues on a basis consistent with the use of sources. Tathgible fixed assets Depre¢iatton is provided at the folknvinB ar￿￿ r*s in order ￿ write off ¢a¢h asset over its ¢5timatd useful Plant and machinuy 25%on cost T*xg1io The charity is exempt fiom ￿￿[hyall0n t&xon its chwila)l¢ ¥tivitie Fund accouniing Unrestrict&l be used in &xordantt with the charithbk ￿i￿tiVeS *the dl5crrtv￿ of the tws*es. Restricted funds ¢an only tssed for partI￿1*r re5tri¢*d purpJ5es within the objects of the charity. Restrictions arise when specified by the th)Th)r or when funds WE raised for particular restricted puryM)ses. Further explanatitin ofthe nature and purFrf)se of exh fund is Incl￿ in the kn tythe fJrwKia] ststements. Pension to$ts #rtd oth¢r ￿-retirement benefits The ¢haritsble company opera*s a defined o)lltribution Fthsion sch¢me. contrib￿lOr￿ payable to the charitable company's PEll5ion xherne are charged to the S¢a*mrnt of FrnaKial Acitvities in the per￿)d ¢0 whhch they rtlate. Page 6 ntin1￿... inin Note5 to the Financial Stateme for the Y 30 - continued 2022 RAISING FUNDS Raisit)g don*¢ior4 •nd Itgx¢i¥ 30.9.22 30.921 CE(Ys remunemion ¢ Staff ¢osts Supp)rt costs 37,950 110.949 19.460 38,363 104.976 27.501 168J59 170,840 NET INCOMEI(EXPENDITURE) Net incornel{¢xpenditttyel is sr*d after¢hargIn￿{CWj1ting).. 30.9.22 30.9.21 tW¢¢iation. owned assds 6.121 2,068 TRUSTEES. REMitN£RATIOIY AND BEIYEFrrs 30.922 30.9.21 CE(Y5 rem￿￿e￿10ft 37,950 38,363 T￿L￿t￿. expeLTes were no tnLSt¢e5' expe4ws paid the year eThJe4J 30 Seoember 2022 nor for the year end¢sJ 30 Septernber 2021. STAFF COSTS The Jvvage Mc￿thty numberof employees duringtheyearwas a5 follows". 30.9.22 30.9.21 Directorifruste¢s Other 10 No employc¢5 received emoluments in ex¢¢ssof £60.OtKI. Page 7 nttnud... COMPARATIVLS FOR THE $fATEmE￿ OF FINANCIAL ACTivrrtES Unrestricted R¢stri¢tsJ fi￿d fimd Tothl funds INCOME AND ENDOWMEN￿ FROM Donations legacies 133,629 58,422 192.051 EXPENDITURE ON Raising fvnd5 128,759 58.422 187,181 INCOME 4370 4,870 RECONCILIATION OF FUNDS Totsl fur¥J5 brou8hi fonwd 87,326 87.326 TOTAL FUNDS CARRIED FORWARD 92.196 92.196 TANGIBLE FIXED ASSEIS Plant and machin¢ry COST Ai l Octobtt 2021 Additholls 41516 21.952 At 30 SepttrnE¢r 2022 63.468 DEPRECIATION At l October 2021 Chaoe for year 14,464 6,121 At 30 Septrmbcr 2022 20.585 NET B￿K VALUE AI 30 Septemkr 2022 42.883 At 30 S¢pt¢mbtr 2021 27.052 rL*ntinued... Shi Trainin Life Year En DEBTORS: AMouKfs FALLING DUE WITHIN ONE YEAR 30.9.22 30.921 TTadc debto Prepayments 16,433 866 I4.￿3 17299 14,9)3 CREDITORS: AMOUNTS FALLINC DUE WfTHIN of4E YEAR 30.922 30.9.21 SO¢1￿ se¢urity andotherttxes OthercTediiors ACCn￿ expenses 1,841 13558 19,688 1,020 16.839 22,549 io. mOvEME￿r IN FUNDS Ai 1.10.21 At 30.9.22 in fvnds UntÈ8tri¢ted [￿id$ G¢n¢rai fund 91198 (1.597} 90,601 TOTAL FUNIKS ¥2,198 {1 J97) 90.601 Net movement in fu¢)d& iTKluded in the a￿*Ve are fol]ow5: I￿￿1n8 Yesourees R￿oUrceS expEnded Movement in funds Unre8tTided funds General fimd 138,454 (140,051) {1,5971 Restricted funds ' Restride4 FwLd5 43,475 {43,475) TOTAL FUNDS 181.929 (183.5261 (1.597) Comp4Thtivu for rnovtmemt ID fund5 At 1.10.20 rnovement in funds At 30.9.21 UTrTestricftyJ funds General ￿nd 87J26 4.870 196 TOTAL FUNDS 87J26 4.870 92,196 contirtued... Yainin in tinued forthe Year Ended 30 tr*r2 io. MOVEMENf IN FUNDS- ei)Iitinue41 Compardtive net movernent in fiJnd4 included in theatove L as follow5.. expend in fimd5 Unrutrided fun G¢tKral fi]nd 133,629 (128,759) 4,870 Re5trided funds Resrricted Ftsnds 58.422 (58.422) TCWtAL FUNDS 192.051 (187.1811 4.870 A curTcnt yezr 12 months and prioryear 12 rnonth5 combin&4 w6tiion is as folkn¥s: Net rnovement in fimds Al 1.10.20 At 30.9.22 Unre5tTirted General filnd 87326 3373 J99 . TOTAL FUNDS 87.326 3.273 90,599 A ¢urre]H y¢ar 12 rn(XLths and prior year 12 rnonths c4)rnbined n& rnovemeni in fund& included in the atove we as follows.. Ir*omin8 Movement in fimds Unrestricted GeneRt filnd 2n083 (268.810) 3273 Rlstricttd funds Restricted Funds 101,897 (101.897) TOTAL FUNDS 373.980 (370,707) 3.2n Pa8e 10 coniinued... the Fin cial s￿eMents- the Year Ended RELATED PARTY DISCU>SURES Therc no related p*rty ti1r￿diOnS fortheyearended 30 Swember 2022. Pageii ailshi nin forLifr tailed ment f Finat)cial Athivi 30.922 30.9.21 INCOME AND ENWWMENrs DoMIioN$ 8nd IweiEs Income Grants Donations 133.454 43.475 133.629 58,422 181,929 192.051 To¢81 incoming resour¢ 81.Y29 192,051 EXPENDITURE RAising donations #nd legacios CE(Ys remuneration Wage5 Sut¢OntraC￿rS Pensions 37.950 105578 603 4.768 38.363 99,0￿1 1.241 4,643 148.899 143.339 Other tr*ding adivitit5 PUrch￿S 15.167 16,341 Support costs Managemeni Raies amd water InsuTante Light and Tr￿at Swionery and telephone Sundry exp￿ Trnv¢l Training Repai 657 1.429 1,514 4,253 14.830 42 330 939 1,635 1,871 3,409 2,697 186 126 1,554 11,478 23.994 Fingnce A¢¢ountsn¢y Depr￿latIOn of tsngible fixed &ss¢ts 6.122 2.067 7,982 3.507 Totsl resources eXp￿ded 183.526 187,181 Net (expenditUTeYincotn¢ {1,597> 4,870 This page th)es noi fonn partof the staw financial 5tsemeDts Page 12