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2023-12-31-accounts

DESBOROUGH SAILING CLUB

Financial Statements for the Year Ended 31 December 2023

Charity Number: 1181243

DESBOROUGH SAILING CLUB

Statement of Financial Activities for the Year Ended 31 December 2023

Income
Donations and legacies
Investments
Charitable activities
Other income
Total Income
Expenditure
Charitable activities
Total expenditure
Net gains/ (losses) on investments/ property
Net income/ (expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Sailing
Club
£
-
206
45,519
-
45,726
51,566
51,566
-
(5,840)
(455)
(6,295)
111,590
105,294
Training
School
£
-
-
4,037
-
4,037
4,667
4,667
-
(630)
630
-
-
-
Catering
and Bar
£
-
-
-
5,351
5,351
5,176
5,176
-
175
(175)
-
-
-
Total 2023
£
-
206
49,557
5,351
55,114
61,409
61,409
-
(6,295)
-
(6,295)
111,590
105,294
Total 2022
£
-
3
52,454
5,677
58,134
54,051
54,051
-
4,083
-
4,083
107,506
111,590

The statement of financial activities includes all gains and losses recognised in the year.

The notes form part of these financial statements.

DESBOROUGH SAILING CLUB

Income and Expenditure Account for the Year Ended 31 December 2023

Club, excluding DSC Training
2023
Income
£
Note
Subscriptions
38,759
Hire of Club boats
15
Catering and Bar
1
175
Safety boat - river events
250
Social events and Clubhouse hire
-
Open water swimming contibution to costs
-
Miscellaneous
-
Bank interest (net of tax)
206
Grant income released
2
6,495
Total Income
45,900
Expenditure
Advertising
-
Clubhouse
7,459
Grounds
1,023
Landlord
8,826
Environment Agency
3,537
Insurance
6,716
Utilities
5,245
Repairs Club equipment
30
Safety boats
149
Administration
363
Trophies
1,113
Charitable and other donations
20
Subscriptions paid
740
TV Licence/ performing rights
620
Depreciation
3
15,557
Miscellaneous
169
Total expenditure
51,566
Surplus/ (Deficit) excluding DSC Training
(5,665)
Surplus/ (Deficit) on DSC training
Page 2
(630)
Prior Year Adjustment
-
Total Surplus/ (Deficit)
(6,295)
2022
£
39,356
33
1,522
350
253
-
151
3
6,495
48,164
336
1,923
2,182
8,569
3,419
6,282
3,147
299
165
299
1,208
70
710
491
14,662
-
43,762
4,402
(319)
-
4,083
2021
£
38,321
-
2,154
400
84
-
6,242
-
6,331
53,533
-
1,827
14,463
8,569
3,628
6,069
2,539
-
162
233
768
25
670
472
13,168
190
52,783
750
1,039
(1,000)
789
2020
£
30,770
50
769
250
157
1,000
10,075
34
6,331
49,435
-
1,187
2,855
8,319
3,654
5,851
2,434
-
122
425
251
25
770
157
14,110
-
40,160
9,275
(1,259)
-
8,016

DESBOROUGH SAILING CLUB TRAINING SCHOOL

Income and Expenditure for the Year Ended 31 December 2023

Income
2023
£
Training Income
4,037
Total Income
4,037
Expenditure
General
1,161
Instructor Training/ Power Boat Training
1,227
Dinghy Hire / External Instructors
1,076
Depreciation
3
1,204
Total Expenditure
4,667
Surplus/ (Deficit)
(630)
2022
£
5,815
5,815
2,229
75
2,272
1,558
6,134
(319)
2021
£
5,841
5,841
1,994
-
1,250
1,558
4,802
1,039
2020
£
3,275
3,275
1,064
279
300
2,891
4,534
(1,259)

DESBOROUGH SAILING CLUB Balance Sheet as at 31 December 2023

2023
£
£
Note
Fixed assets
Property and Equipment
3
29,149
Current assets
Bar and tea bar stock
1
1,722
Debtors/prepayments
156
Cash at bank
87,245
Cash in hand (floats)
480
89,603
Current liabilities
Creditors
(352)
Unspent grants carried forward
2
(13,106)
Net Assets
105,294
Represented by
General Reserve
68,226
Roof replacement reserve
10,500
Risk reserve
26,568
105,294
2022
£
£
45,910
1,515
237
82,880
649
85,281
-
(19,602)
111,590
74,521
10,500
26,568
111,590
2021
£
£
60,926
1,722
-
69,980
649
72,351
(496)
(25,275)
107,506
70,438
10,500
26,568
107,506
2020
£
£
70,493
1,020
1,246
69,056
280
71,603
(3,776)
(31,606)
106,713
69,645
10,500
26,568
106,713

DESBOROUGH SAILING CLUB

Cash Flow Statement for the Year Ended 31 December 2023

2023
£
£
Note
Surplus/ (Deficit) for the year
(6,295)
Less: spending on fixed assets
-
Grants received
-
Adjustment for non-cash items
Depreciation
3
16,761
Grants released in year
2
(6,495)
10,265
Changes in working capital
(Dec)/ Inc in other creditors
352
Dec/ (Inc) in debtors/prepayments
81
Dec/ (Inc) in bar stock
(207)
226
Net cash inflow
4,196
Cash and bank balances at start of year
83,525
Cash and bank balances at end of year
87,720
2022
£
£
4,083
(1,203)
822
16,220
(6,495)
9,724
(496)
(237)
207
(526)
12,900
70,624
83,525
2021
£
£
789
(5,159)
-
14,725
(6,331)
8,394
(3,280)
1,246
(702)
(2,736)
1,288
69,336
70,624
2020
£
£
8,016
(11,448)
246
17,001
(6,331)
10,670
3,270
(1,025)
800
3,044
10,528
58,808
69,336

DESBOROUGH SAILING CLUB

Notes to the Financial Statements for the Year Ended 31 December 2023

1 Catering & Bar
Income
Daily Takings
Events
Total Income
Closing Stock
Closing stock
Costs
(Inc)/ Dec in stock
Expenditure, including stock
Other
Total expenditure
Surplus
2023
£
4,256
1,095
5,351
1,722
(207)
5,383
-
5,176
175
2022
£
5,677
-
5,677
1,515
207
3,701
248
4,155
1,522
2021
£
6,539
-
6,539
1,722
(702)
5,087
-
4,385
2,154
2020
£
3,809
3,809
1,020
800
2,240
-
3,040
769

2 Grants

Grants for revenue expenditure are taken to income in the year received. Grants for the purchase of fixed assets are credited to income at the same rate as the corresponding assets are depreciated.

2020
Brought forward
Additions
Released
End year
2021
Brought forward
Additions
Released
End year
2022
Brought forward
Additions
Released
End year
2023
Brought forward
Additions
Released
End year
Sport England
£
27,273
-
(4,545)
22,727
22,727
-
(4,545)
18,182
18,182
-
(4,545)
13,636
13,636
-
(4,545)
9,091
Disabled
Toilet and
Engine
locker
£
10,418
-
(1,736)
8,682
8,682
-
(1,736)
6,946
6,946
-
(1,736)
5,209
5,209
-
(1,736)
3,473
Other
£
-
246
(49)
197
197
-
(49)
148
148
822
(214)
756
756
-
(214)
542
TOTAL
£
37,691
246
(6,331)
31,606
31,606
-
(6,331)
25,275
25,275
822
(6,495)
19,602
19,602
-
(6,495)
13,106

3 Fixed Assets and Depreciation

Depreciation rates used are as follows: Dinghies, boats, outboards, trolleys 20% straight line on cost Shore side equipment 20% straight line on cost Additions to leasehold buildings are written off over remainder of lease period, less 1 year.

2020
Net book value at start of year
Additions during the year
NBV of disposals during year
Depreciation charge for year
Net book value at year end
2021
Net book value at start of year
Additions during the year
NBV of disposals during year
Depreciation charge for year
Net book value at year end
2022
Net book value at start of year
Additions during the year
NBV of disposals during year
Depreciation charge for year
Net book value at year end
2023
Net book value at start of year
Additions during the year
NBV of disposals during year
Depreciation charge for year
Net book value at year end
Current year depreciation
Training School depreciation
Club depreciation
Total dinghies
and trolleys
etc
£
4,291
660
-
(1,500)
3,451
3,451
667
-
(1,290)
2,828
2,828
-
-
(1,290)
1,539
1,539
-
-
(1,140)
399
(1,091)
(48)
(1,140)
Total
p/boats
£
2,031
-
-
(1,623)
408
408
-
-
(204)
204
204
-
-
(204)
-
-
-
-
-
-
-
-
-
Total
engines
£
-
-
-
-
-
-
-
-
-
-
-
1,203
-
(241)
962
962
-
-
(241)
722
-
(241)
(241)
Total
equipmen
t
£
1,817
-
-
(762)
1,055
1,055
4,492
-
(116)
5,430
5,430
-
-
(1,369)
4,061
4,061
-
-
(2,264)
1,797
(113)
(2,152)
(2,264)
Total
building
£
67,908
10,788
-
(13,116)
65,580
65,580
-
-
(13,116)
52,464
52,464
-
-
(13,116)
39,348
39,348
-
-
(13,116)
26,232
-
(13,116)
(13,116)
Total
assets
£
76,046
11,448
-
(17,001)
70,493
70,493
5,159
-
(14,725)
60,926
60,926
1,203
-
(16,220)
45,910
45,910
-
-
(16,761)
29,149
(1,204)
(15,557)
(16,761)

I rpDrt on my eyaminatitin ol the finantial stAitm•its of DestMy¢wh Club QO Ithe Chartyl foT the yta¥ end￿ 31 December 2023. Charitie5 Act 2011. My ¥A)rk h•$ undertatrEn so that I might State to t Management cornm￿ee and thE meffitse￿ th1￿ rnattÈrs i am rewired to state to them in an indepermlent examinErfs ￿Ptsrt lor no other 5)urpvxe. To the fullest eAtent permrtted ty law. I do r￿1 accept or assume resp)nsibdrty to aTrW thher than the Management Commlttee and the nmbers as o t)th. for aAy lor th15 rtk)rt. or fvf oplnltyo I hYformed. As the Charity's Mana8ement Committee you art ￿sPon￿bIt loi the wepaiaU(ffi of the financial xtmenis In a(£ordaKe With ihe requwements ol the Clwrtles Aci 2011 I-the Art-I- ¥Dy COns￿er ih•t •n oudit 15 not required fvr the ￿Or uDdor srliofi 144121 of thv Act and that ex•vrnation Is n¢Eded. 11 is my resportsiblllty to". eumine the financlal statements uThJer sect1￿ 145 of thekt: 101h￿ ihe proceduru Uild dwn In 8tnernl Directions gNen byt￿ Charlty Comm155w srfkn 14515llbl 01 the •4t,' •nd to state whether partIC￿ar mattws ha tome to myanwibo My exJrnin•ts)n was cirrled out in accorth￿e ¥rtith the Tr"re(tity￿ 8tsYn by the Charity Comm1551on. An exa{￿nation tsKludtrs • tsf the •teounth re(LVt1s kept Cha￿ty and a comp•rlson ol the Ilnantlal stemÈnts wesented wih tPthe recorfs. it olso Ind￿leS cc¥&derat50ft ol arry ￿￿$￿al Items or dlscJosure5 In the finondal sternert5 aryl 5eeklw explanaikn)ns from as the Management Committee cc¥Kemni arry surh m•tter5. The procedure5 undert•kn th) not all the evlthnct that would be Wthred In an audit ¢onstqLrrt no opifik)n Is as to whether thÈ ststements a'tn and f TAew' ènd the report Is I1￿le￿ iothose matters set (wJt in the s￿ement bek)w. In connEctyon with rrry examinatbon rK m•tr h•$ tonw ¥J•tth)n: whlch s￿$ me reasonable ca￿e to belle¥ thai In mateilèl respett the requlrernents to kep accoun￿ry records kn Kcrffdar￿e wllh secin 130 of ihe ACL. and to p￿pare accounts whlch occord wilh the KcounDni recrKd5 aThJ cornpl¥tlth the requlrernents of the h•ve been met. or to which. in my wnion, anentfon should be drnwn kn order kn ￿tAe lrybef ￿lder￿andIn8 Oft￿ finwKlal to be ￿￿hed. T E Tre4rr Jan5 FCA DCM fc Dormer Cott4e West Brty Chklst West Sussex P019 3PR 4 Cto￿l 2014

DES8OROUGH SAILING CLUB SHEPPXPITON. hllDDLISEX AAA Ferry Lane, Shepperton, Surrey TW17 9LQ Charitable Incorporated Organisatton Registered Charrty No. 1181243 Annual Report For the period 1 January to 31 December 2023 The annual accounts are forrnawy aFw¥ed by Ihe AGM and forni part ol Ihls rep)rt Trustees are aprynted of feappointed eacn year ty the AGM In accordan￿ wrth the conststubon. The objects ol the CIO are al the promOt￿n of communty partlc¥Jatk>n kn healthy reueallon, ty the pfovlslon and maintenance ol lacllrt￿S loi waler s wtth a partU￿r empnasis on amateur saiiboai racing ano cruising b) the Pfovi$ion of safe laciirts for teacning and wactring the SKWIS ol sailiThJ Qlngns. yachts. ano Doats unoer powef. How Th•s• OtsJ•cts W•r• Achl•v•d We ran our full year race programme events for bolh dlnghy saiiiw. skimng and crutser saillng. althO￿3h early In the season some races wefe Cancel￿ to noodlno The racing programme wa5 Suppl￿nted wlth regular pracilce 5essk)ns. Famity & Improver days. Cadet adlvllk5 an¢ Inlormol eVen￿g salllng. Ouf Sai11ng Scr￿￿1 ran a successful RYA certfficate saiithg c(yJrse In tne eaity Sutnmer Our usual Easier ctyjrse was cancellea due to a lack of suitaD in$inJctots ana assstsnts Our SkiffifWJ memDers ran a successful youm training course Iniroaucing wi young people io Many of inem had no prevlOUS experience of tjoahng Tne course participanis inen ith)k part In tne Topsl*kJ JunKJr Regalla. a iocai event founaeo in 1932 lor cnithjren aged 7 10 16 We also ran power boat courses lor members to quallfy wtth the RYA P82 certlficale The Club assists offter ol k)cal c￿b on the rNer and ha5 provlded 5alety boat cover and shore based facilit￿5 for a numter ol events Including Weybridge Rowing Club'5 Summer Regatta. The Sifver Sculls. and Elmbndge Canoe Club's Ha51af. We safety cover lor Ihe Ran Race at swrton Faif.

Saillng and boating was supported by a pr¢>Jramme ol s¢xlal events As well as our usual events we held a tirthday party for all members lo celebrate the 75th Anniversary of Oesborough Sailino Club. Some DSC Cadets pr<MJressed to cofflpete beyond Ihe club in the T0p￿r class of dinghy. They ach￿ed excellent resurts [￿ing at the class Reg￿nal and National championship meetings The Club hosted an Open race meeting for the 8ribsh Moth class inghy, which has Strong historical asswations wrth DSC. Th attracted competitors from around me country. We hosted boaling aCtNIt￿ lor a troop of Royal Navy affilL4ted Sea Scouts who were camwng in the area. The finances ￿ the club ￿MaIn Strong and are In 9￿1 shape for the year ahead. Our IrKome trom member5h fees remalned stsble at frust under £39.OCKI and we cmllnue lo release grani Incor￿ from Pfevkwsty awarded grants. Our objectwe is to ensure Ihat we operate wrthkn our means over aJainst a backdrop ol Ilnancial prU(Jen￿ and stabilrty Thls year Ihe club made a small loss ollust over £6.000, agalnst a small proflt ol around £4,000 last year. Thts was ¢Jue. In part. to the delay of last years budgete(I malntenance which look pi3ce In 2023 We expensed the full cost of new winaows In 2023 and we also saw an Increase in ￿lillIeS and Insurance costs whlLst (Hjr memberships income remained steady. There was an overall net cash Inllow ol Iu51 over £4.IM)O after all cosls Cash balances Increaseo 10 nearty £88.OW ai the ena of the year ant1 we hohl funds In intefest bearlng. instanl access dep)sK accounts Our Intentlon In 2024 Is lo Invesl In our club boats The large club stte 15 leasehobj. The maln ￿￿1￿jng Is the clubhouse. Onshore berths are available for members lo Keep dinghies arvj canoe5, skllts ana punts. wn ￿rger sailing Doats {"Cfuisers-I can De kepi onshote or on moortngs 2023 investment In lacilllles Included repa1￿ lo me clubThouse rooT whth was leaking. and ine Tepiacement of wenbaity aangeioLts Ohj wnaows v modem douDle glazed unlts. There are iwo 5I"pways lor dingh*s and one fow larger iwts. along 7Mth e￿enSWe pontoons an(J Jethes.

The club maintains a fleet ol sailing dinghies for use by the Iraining school or lor rent to members. and members are encourage(J to have th￿r own dinghles and crulsers. The cluD has facilrtale(l a number ol sutveys by Ihe contraL1ot5 for the Rwer Thames Flood Rel￿1 Scheme. We actsvety participate(l in Ihe Statutory consultakn.on foT Ihis scheme. whKh may Ihreaten the club's continue(J existen￿ at our present location. Slgned on behatl ol the Tntstees.. Mlke Daty Commortore