**REGISTERED COMPANY NUMBER: 09235505 (England and Wales) REGISTERED CHARITY NUMBER: 1174081**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2024
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f
Sailship Tra o ining And
Learning F ror Life
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Goody Chartered Accountants and Tax Advisors
Unit 8 Old Forge Court
Colchester Road
Elmstead Market
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Sailship Training And Learning For Life
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Colchester
Essex
CO7 7EA
Contents of the Financial Statements
for the Year Ended 30 September
2024
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Page 6
7 t 1
1o 2
3
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
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Sailship Training And Learning For Life
Report of the Trustees
## for the Year Ended 30 September 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 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**
To provide a vocational/educational and therapeutic day provision, in an environment that offers quality education through life skills learning, work skills training and therapeutic activity, for learning disabled adults and young people.
We welcome people who are in need by reason of youth, age, ill-health, disability, financial hardship, or other disadvantage and aim to provide relief by assistance to such people but not exclusively, by the provision of activities to develop their mental, physical, and moral capabilities.
In June 2024, Sailship received the second payment for funding from the Northeast Essex (NEE) and Wellbeing Alliance for two projects started in 2023:
BE WELL and AGE WELL - two of six LIVE WELL domains. As part of the BE WELL domain, with funding of £85,000 over two years (awarded in two payments - in 2023 = £45,000 and in 2024 = £40,000), 'Fit4life together' supports wellbeing and good mental health to adults in the Tendring District area and includes a specially targeted group - men aged between 35-55, who may be at risk of self-harm, or suicide. This part of the project partners with a local organisation that supports recovery from mental health situations (Open Road, Clacton), who refer participants to the project. Two staff members continue to deliver the project - a project Co-ordinator (32 hrs/week) and a Support Worker (32hrs/week). Sailship strives to continue this project beyond the end of the funding period, in December 2025 and to retain both staff.
Sailship also continues to make good links with community care homes and Tendring District residents, over the age of 65. Our second funded project, from the AGE WELL domain is 'Grow a Friendship with Sailship'. This project supports older people within our local community and care homes/nursing homes, who have early onset dementia, or dementia. A dementia friendly garden is now fully constructed within the Sailship grounds and also, an
exercise area, where chair exercises and gentle tai chi/yoga can be enjoyed. Participants enjoy a lunch/afternoon tea each visit, in our community café – the Bay Café. Home grown food is prepared by Sailship Trainees, as part of their Catering and Hospitality learning, giving them a 'real' working experience whilst in a safe teaching/training/learning environment, suited to their individual needs and affording our elderly guests opportunity to enjoy their wares.
Sailship continues to support our participants and trainees further, by providing a free lunchtime meal, often, for some, the only meal they might have in any given day. This aims to support people through the ongoing cost-of-living crisis, whilst also educating them about growing own food and how to cook it. Sailship also offers domestic budgeting advice as part of a Life-Skills learning course.
A barrier to accessing these projects was transport and therefore, Sailship carried out a fundraising project to enable purchase of its own minibus. The Mark Benevolent Fund provided £20,000 to Sailship to purchase our transport. We now offer local transport to participants who are neither funded to attend, nor have the means to afford public transport independently.
Thus the charity has achieved two goals – to provide free food and to provide local transport.
We continue to develop and maintain provision of the vocational enterprises (Kitchen Retail Crafts, Café, Woodwork, Willow Crafts, Soft Crafts, Horticultural Enterprise) and the land on which horticultural and therapeutic gardening is carried out. Sailship includes and welcomes invited community groups to the charity and members of the public, ensuring it upholds safeguarding legislation/regulations, enabling joint working opportunities and community inclusion to the project.
Page 1
Sailship Training And Learning For Life
Report of the Trustees
## for the Year Ended 30 September 2024
We continue to deliver ASDAN courses.
We continue to develop our work with other agencies and individuals, via community outreach projects and joint working ventures.
## **ACHIEVEMENT AND PERFORMANCE**
Sailship is a high-quality, vocational training, life skills learning and therapeutic well-being provider for our clients, known as 'Trainees'. The charity also supports over 70 'participants' of ‘Fit4ligetogether’ – a mental health support project and over 200 elderly people via ‘Grow a Friendship with Sailship’ – a project supporting those with dementia. Participants visit on a regular basis from the local community and from local residential care/nursing homes in Clactonon-Sea and surrounding areas.
All staff are qualified and trained to a high standard. Provision in 2023/2024 consisted of a 5 days/week offer to our clients with a staff team headed by a fully qualified Careers Guidance Counsellor/SEN Teacher, also consisting of two experienced Learning Support Assistants, three subject specialist tutors and three 1 to 1 support volunteers, along with 1 maintenance staff/ 6 garden/building volunteers, who continue to develop the land, as well as maintain the existing structures/land.
We have a dedicated Trustee Board of four members and together with the CEO/Trustee we are continuing, working with all relevant outside agencies, attending meetings, and completing all relevant paperwork, to ensure our Trainees and participants receive the very best training, learning and support.
Ongoing development of a conservation area enables Trainees and invited groups (e.g. schools/clubs/community groups) opportunity to take part in educational conservation/preservation/ecology projects.
## **FINANCIAL REVIEW**
We have a pepper-corn lease on the land we utilise which is owned by another charity (RGAT - Rush Green Allotment Trust) and have paid our rent on time.
Sailship TLL (Training and Learning for Life) is contracted to Essex County Council as a Day Opportunity Provider to adults with learning disabilities/ mental health support needs and in 2023-24 increased the contract from 57 to 68 placement days, securing sufficient income to therefore pay staff wages beyond the minimum wage level. All eligible staff are enrolled in the workplace pension scheme.
Secured ongoing funding, no longer ring-fenced, for the CEO salary, to the sum of £60,000, (over two years), awarded in two payments of £30,000, was received in June 2024.
We continue to utilise independent income to further develop the provision of horticultural, craft, kitchen crafts and life skills/work skills training, by purchasing all necessary goods/materials. Also, materials for the provision of course materials for ASDAN entrants.
We have paid all VAT on any goods amounts ourselves. We shall continue to strive to build reserves, despite the difficulties caused by the ongoing cost of living crisis, which has seen our energy bills more than triple in size for no extra usage, along with all other running costs increasing by at least double.
We will continue to apply for relevant grant funding to further assist in the development of the charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Page 2
Sailship Training And Learning For Life
Report of the Trustees
## for the Year Ended 30 September 2024
## **Charity constitution**
The charitable company was incorporated on 1st August 2017.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
09235505 (England and Wales)
## **Registered Charity number**
1174081
## **Registered office**
Gertrude Benson House 28 Middleton Road Sudbury Suffolk CO10 7NT
## **Trustees**
Ms F E Barritt Chief Executive Director / Trustee Lt Col T R Cottee Retd Non- Executive Director / Chair of the Board of Trustees Mr D G Newport Non- Executive Director /Trustee Mrs J Weller Non- Executive Director / Trustee
## **Independent Examiner**
Goody Chartered Accountants & Tax Advisors Goody Chartered Accountants and Tax Advisors
Approved by order of the board of trustees on .................19.03.2025............................ and signed on its behalf by:
Ms F E Barritt MA/QCG/BA(Hons) Sailship TLL CEO - Trustee
Page 3
## Independent Examiner's Report to the Trustees of Sailship Training And Learning For Life
**Independent examiner's report to the trustees of Sailship Training And Learning For Life ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 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 **ERROR - relevant professional body
accounting records were not kept in respect of the Company as required Iha nby Section 386 of the 2006 Act; or threquireementthRecommein accordance with the Financial Reporting Standard applicable in the UK endedand Republic of Ireland (FRS 102)). conceaccountsaccounts anthatdohavePracticehathnote notaccountscomplycoforbeenaccountingacrwithgivepreparedthatrenueothaccountingandinandreportingaccordmattancefair viewrequirementsibyconnecwhichcharitwitiesh isthenotof(applicwitmethableodsSectionamatterthexamin396anconsidderedtocharitiesofprinciplesthe 2006astpreparingpartwhiofActoftheattenanothertheirStatementindependentthanaccountsanyof be drawn in this report in order to enable a proper understanding of the accounts to be reached. ve o rns d ve meoss o er ers ntion h e ation och tion should
must be completed**, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1.
2. the accounts do not accord with those records;
or 3.
examination; or
4.
Page 4
## Sailship Training And Learning For Life
Goody Chartered Accountants & Tax Advisors
Goody Chartered Accountants and Tax Advisors Unit 8 Old Forge Court Colchester Road Elmstead Market Colchester Essex CO7 7EA
Date: ............................................. Statement of Financial Activities for the Year Ended 30 September 2024
|Unrestricted
fund
Notes
**INCOME AND ENDOWMENTS FROM**
£
Donations and legacies
337,857
**EXPENDITURE ON**
Raising funds
2
252,732
Other
2,098|Restricted
fund
£
61,193
61,193
-|30.9.24
Total
funds
£
399,050
313,925
2,098|30.9.23
Total
funds
£
208,312|
|---|---|---|---|
||||217,423
-|
|**Tota**
**l**
**NET**
**INCOME/(EXPENDITURE)**
**RECONCILIATION OF**
**FUNDS**
Total funds brought
forward
**TOTAL FUNDS CARRIED**|254,8
30
83,0
27
81,4
90
164,5
17|61,1
93
316,0
23
-
83,0
27
-
81,4
90
-
164,5
17|217,4
23
(9,11
1
)
90,6
01
81,4
90|
|---|---|---|---|
|**FORWARD**||||
## Sailship Training And Learning For Life
The notes form part of these financial statements
Page 5
Balance Sheet 30 September 2024 30.9.24 30.9.23 Unrestricted Restricted Total Total fund fund funds funds Notes £ £ £ £ **FIXED ASSETS** Tangible assets 7 69,433 - 69,433 50,335 **CURRENT ASSETS** Debtors 8 49,561 - 49,561 24,475 Cash at bank 50,368 96,624 146,992 95,614 99,929 96,624 196,553 120,089
**NET CURRENT ASSETS**
Sailship Training And Learning For Life **TOTAL ASSETS LESS CURRENT LIABILITIES**
## **NET ASSETS**
## **FUNDS**
Unrestricted funds
## **TOTAL FUNDS**
ended 30 September 2024.
The trustees acknowledge their responsibilities for
(a)
Companies Act 2006 and
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
F E Barritt CEO - Trustee
The notes form part of these financial statements
Page 6
Sailship Training And Learning For Life
Notes to the Financial Statements for
the Year Ended 30 September 2024
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
## **Taxation**
The charity is exempt from corporation 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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. **2. RAISING FUNDS**
## **Raising donations and legacies**
## **3.**
|**INCOME/(EXPENDITURE)**
CEO's remuneration etc
Staff costs
Support costs|30.9.24
£
45,000
208,870
-
253,870|**NE**
**T**
30.9.23
£
38,231
143,878
24,188
206,297|
|---|---|---|
continued...
Page 8
Sailship Training And Learning For Life
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
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30.9.
30.9. £
2416,3£ 2311,3
59
19
30.9.
30.9. £
2445,0£ 2338,2
31
00
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Depreciation - owned assets
CEO's remuneration
## **Trustees' expenses**
There were no
30 September 2023.
||Director/Trustees|
|---|---|
||Other|
|**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|
||Unrestricted|
||fund|
||£|
||**INCOME AND ENDOWMENTS FROM**|
|Unrestricted
fund
£|Restricted
Total
fund
funds
£
£|
|---|---|
continued...
Page 9
## Sailship Training And Learning For Life
|Notes to the Financial Statements-continued
for the Year Ended 30 September 2024
Donations and legacies
**EXPENDITURE ON**
Raising funds
**NET INCOME/(EXPENDITURE)**|180,309
189,420
(9,111)|28,003
28,003
-|208,312
217,423
(9,111)|
|---|---|---|---|
|**7**
**.**|**RECONCILIATION OF**
**FUNDS**
Total funds brought
forward
**TOTAL FUNDS CARRIED**
**FORWARD**
**TANGIBLE FIXED**
**ASSETS**
**COS**
**T**At 1 October
2023
Addition
s
At 30 September
2024
**DEPRECIATIO**
**N**
At 1 October
2023
Charge for
year
At 30 September
2024
**NET BOOK**
**VALUE**
At 30 September
2024
At 30 September|90,6
01
81,4
90
Plant
and
machin
ery
£
82,2
79
13,8
17
96,0
96
31,9
44
13,4
39
45,3
83
50,7
13
50,3
35|-
-
Moto
r
vehicl
es
£
-
21,6
00
21,6
00
-
2,88
0
2,88
0
18,7
20
-|90,6
01
81,4
90
Total
s
£
82,2
79
35,4
17
117,6
96
31,9
44
16,3
19
48,2
63
69,4
33
50,3
35|
|---|---|---|---|---|
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
Trade debtors||30.9.24|30.9.23|
||Prepayments||£|£|
||||47,814|23,738|
||||1,747|737|
||||49,561|24,475|
|**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||30.9.24|30.9.23|
||||£|£|
||Social security and other taxes||3,196|3,054|
|**Unrestricted funds**||At|Net|At|
continued...
Page 10
Sailship Training And Learning For Life
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
General fund **TOTAL FUNDS**
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||||
|---|---|---|
|1.10.22|movement|
|£|in funds|30.9.23|
|£|£|
|90,601|
|(9,111)|81,490|
|90,601|
|(9,111)|81,490|
**----- End of picture text -----**
##
## **Unrestricted funds**
General fund
continued...
Page 11
Sailship Training And Learning For Life
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
## **TOTAL FUNDS**
## **Unrestricted funds**
General fund
## **Restricted funds**
Restricted Funds
## **Comparatives for movement in funds 10. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|180,309|(189,420)|(9,111)|
|**Restricted funds**||||
continued...
Page 12
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||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Sailship Training And Learning For Life|
|Notes to the Financial Statements - continued|
|for the Year Ended 30 September 2024|
|28,0|(28,0)|
|Restricted|
|03|03|
|Funds|
|208,3|(217,4)|(9,11)|
|TOTAL|
|12|23|1|
|FUNDS|
|A current year 12 months and prior year 12 months combined|
|position is as follows:|A|movemNet|A|
|1.10.22t£|entin funds£|30.9.24t£|
|90,6|73,9|164,5|
|01|16|17|
|90,6|73,9|164,5|
|01|16|17|
|Acurrent|year|12|months|and|prior|year|12|months|combined|net|movementIncomiin|funds,|Resourcincluded|in|theMovemeabove|are|
|in|
|resourcnges£|esexpended£|ntfunds£|
|518,1|(444,2)|73,9|
|66|50|16|
|-|
|89,1|(89,1)|
|96|96|
|607,3|(533,4)|73,9|
|TOTAL|
|62|46|16|
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**Unrestricted funds** General fund **TOTAL FUNDS**
## **TOTAL FUNDS**
as follows:
**Unrestricted funds** General fund
**Restricted funds** Restricted Funds
continued...
Page 13
Sailship Training And Learning For Life
## Notes to the Financial Statements - continued for the Year Ended 30 September 2024 **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2024.
|Detailed Statement of Financial Activities|||
|---|---|---|
|for the Year Ended 30 September 2024|30.9.24|30.9.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Income 313,668 Grants 61,195||170,584|
|Donations|24,187|28,002|
|||9,726|
||399,050||
|||208,312|
|**Total incoming resources**|399,050|208,312|
Page 14
Sailship Training And Learning For Life
|**EXPENDITUR**
**ERaising donations and**
**legacies**
CEO's
remuneration
Wage
s
Subcontract
ors
Pension
s
**Other trading**
**activities**
Purchas
es
**Support**
**costs**
**Managem**
**ent**
Insuran
ce
Light and
heat
Stationery and
telephone
Sundry
expenses
Trave
l
Trainin
g
Repair
s
**Finan**
**ce**
Accountan
cy
Depreciation of tangible fixed
assets|45,0
00
201,9
58
-
6,91
2
253,8
70
9,21
8
2,09
8
8,76
8
6,95
7
10,9
24
2,95
2
1,67
5
1,32
2
34,6
96
1,92
0
16,3
19
18,2
39
316,0|38,2
31
137,3
67
1,04
1
5,47
0
182,1
09
11,1
26
1,39
2
2,79
9
4,38
8
1,54
6
46
7
52
7
-
11,1
19
1,71
0
11,3
59
13,0
69
217,4|
|---|---|---|
|
Total resources
expended
**Net**
**income/(expenditur**|23
83,0
27|23
(9,11
1
)|
|**e)**|||
This page does not form part of the statutory financial statements
Page 15