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2024-12-31-accounts

Desborough Sailing Club (DSC)

Ferry Lane, Shepperton, Surrey TW17 9LQ Charitable lncorporated Organisation Registered Charity No. 1181243

Annual Report For the period 1 January to 31 December 2024

Introduction

The annual accounts are formally approved by the AGM and form part of this report. Trustees are appointed or reappointed each year by the AGM in accordance with the constitution.

Desborough Sailing Club is a charitable incorporated organisation, incorporated on 18 December 2018, using the association model.

The names of the trustees (both those in office when the accounts were signed and any who served at any time during the accounting year) are as follows:

The name and address of the CIO's bank is National Westminster Bank Plc, Registered Office 250 Bishopsgate, London, EC2M 4AA.

The name and address of the Independent Examiner is Trevor James FCA DChA FCIE, Dormer Cottage, West Broyle, Chichester, West Sussex PO19 3PR.

Objects

The objects of the CIO are:

How These Objects Were Achieved

stream conditions meant that races were cancelled at the beginning and the end of the season.

Financial Summary

The finances of the club remain strong and are in good shape for the year ahead.

Our income from membership fees remained stable, increasing slightly to just over £40,000 and we continue to release grant income from previously awarded grants.

Our financial objective continues to ensure that we operate within our means over time, against a backdrop of financial prudence and stability.

This year, the club made a small loss of just over £1,800, reducing the loss of nearly £6,300 last year. We continue to see our costs increase year on year, but seek to limit increases in membership fees.

There was an overall small net cash outflow of just over £500 after all costs. Cash balances decreased slightly to just over £86,700 at the end of the year and we hold funds in interest bearing, instant access deposit accounts. During the year, we capitalized the cash spend on two new dinghies for our training school of just under £9,000, improving the quality of our club boats.

Facilities

The large club site is leasehold. The main building is the clubhouse. Onshore berths are available for members to keep dinghies and canoes, skiffs and punts, while larger sailing boats (“cruisers”) can be kept onshore or on moorings.

2024 investment in facilities has been largely restricted to repairs and maintenance of the clubhouse and grounds. We have been unable to justify investment in improvements while we waited for the results of the River Thames Scheme statutory public consultation, especially as one of the proposed plans would have involved knocking down the clubhouse and relocating it further up-river. That plan has not been chosen, but uncertainty remains on how we may be affected by the currently proposed works, and the knock-on effect this will have on our landlord.

Following a long struggle for planning permission our skiff rowing members have built a new boat shelter to protect their skiffs from the elements.

There are two slipways for dinghies and one for larger boats, along with extensive pontoons and jetties. These have been damaged by river flooding and repairs are a regular task.

The club maintains a fleet of sailing dinghies for use by the training school or for rent to members, and members are encouraged to have their own dinghies, skiffs and sailing cruisers.

Signed on behalf of the Trustees:

Mike Daly, Commodore

DESBOROUGH SAILING CLUB

Financial Statements for the Year Ended 31 December 2024

Charity Number: 1181243

DESBOROUGH SAILING CLUB

Statement of Financial Activities for the Year Ended 31 December 2024

Sailing
Club
Income
£
Donations and legacies
-
Investments
982
Charitable activities
46,810
Other income
-
Total Income
47,793
Expenditure
Charitable activities
48,973
Total expenditure
48,973
Net gains/ (losses) on investments/ proper
-
Net income/ (expenditure)
(1,180)
Transfer between funds
(632)
Net movement in funds
(1,812)
Reconciliation of funds
Total funds brought forward
105,294
Total funds carried forward
103,482
Training
School
£
-
-
1,323
-
1,323
1,635
1,635
-
(312)
312
-
-
-
Catering
and Bar
£
-
-
-
3,432
3,432
3,752
3,752
-
(320)
320
-
-
-
Total 2024
£
-
982
48,133
3,432
52,548
54,360
54,360
-
(1,812)
-
(1,812)
105,294
103,482
Total 2023
£
-
206
49,557
5,351
55,114
61,409
61,409
-
(6,295)
-
(6,295)
111,590
105,294

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 2024

Club, excluding DSC Training
2024
Income
Note
Subscriptions
40,015
Entry fees
100
Hire of Club boats
-
Catering and Bar
1
(320)
Safety boat - river events
-
Social events and Clubhouse hire
-
Profit on disposal of Club property
200
Miscellaneous
-
Bank interest (net of tax)
982
Grant income released
2
6,495
Total Income
47,473
Expenditure
Advertising
540
Clubhouse
2,392
Grounds
1,105
Landlord
9,091
Environment Agency
3,734
Insurance
7,078
Utilities
4,630
Repairs Club equipment
602
Club dinghies
158
Safety boats
247
Administration
663
Trophies
1,064
Charitable and other donations
20
Subscriptions paid
810
TV Licence/ performing rights
746
Depreciation
3
16,094
Miscellaneous
-
Total expenditure
48,973
Surplus/ (Deficit) excluding DSC Training
(1,500)
Surplus/ (Deficit) on DSC training
Page 2
(312)
Prior Year Adjustment
-
Total Surplus/ (Deficit)
(1,812)
2023
£
38,759
-
15
175
250
-
-
-
206
6,495
45,900
-
7,459
1,023
8,826
3,537
6,716
5,245
30
-
149
363
1,113
20
740
620
15,557
169
51,566
(5,665)
(630)
-
(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

DESBOROUGH SAILING CLUB TRAINING SCHOOL

Income and Expenditure for the Year Ended 31 December 2024

Income
2024
£
Training Income
1,323
Total Income
1,323
Expenditure
General
1,115
Instructor Training/ Power Boat Training
60
Dinghy Hire / External Instructors
243
Depreciation
3
217
Total Expenditure
1,635
Surplus/ (Deficit)
(312)
2023
£
4,037
4,037
1,161
1,227
1,076
1,204
4,667
(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

DESBOROUGH SAILING CLUB Balance Sheet as at 31 December 2024

2024
£
£
Note
Fixed assets
Property and Equipment
3
21,794
Current assets
Bar and tea bar stock
1
1,686
Debtors and prepayments
60
Cash at bank
86,709
Cash in hand (floats)
480
88,935
Current liabilities
Creditors and accruals
(636)
Unspent grants carried forward
2
(6,611)
Net Assets
103,482
Represented by
General Reserve
66,414
Roof replacement reserve
10,500
Risk reserve
26,568
103,482
2023
£
£
29,149
1,722
156
87,245
480
89,603
(352)
(13,106)
105,294
68,226
10,500
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

DESBOROUGH SAILING CLUB

Cash Flow Statement for the Year Ended 31 December 2024

2024
£
£
Note
Surplus/ (Deficit) for the year
(1,812)
Less: spending on fixed assets
(8,955)
Grants received
-
Adjustment for non-cash items
Depreciation
3
16,311
Grants released in year
2
(6,495)
9,816
Changes in working capital
(Dec)/ Inc in other creditors
284
Dec/ (Inc) in debtors/prepayments
96
Dec/ (Inc) in bar stock
36
416
Net cash inflow
(536)
Cash and bank balances at start of year
87,724
Cash and bank balances at end of year
87,189
2023
£
£
(6,295)
-
-
16,761
(6,495)
10,265
352
81
(207)
226
4,196
83,528
87,724
2022
£
£
4,083
(1,203)
822
16,220
(6,495)
9,724
(496)
(237)
207
(526)
12,900
70,628
83,528
2021
£
£
793
(5,159)
-
14,725
(6,331)
8,394
(3,280)
1,246
(702)
(2,736)
1,292
69,336
70,628

DESBOROUGH SAILING CLUB

Notes to the Financial Statements for the Year Ended 31 December 2024

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
2024
£
3,432
-
3,432
1,686
36
3,716
-
3,752
(320)
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

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.

2021
Brought forward
Additions
Released
End year
2022
Brought forward
Additions
Released
End year
2023
Brought forward
Additions
Released
End year
2024
Brought forward
Additions
Released
End year
Sport England
£
22,727
-
(4,545)
18,182
18,182
-
(4,545)
13,636
13,636
-
(4,545)
9,091
9,091
-
(4,545)
4,545
Disabled
Toilet and
Engine
locker
£
8,682
-
(1,736)
6,946
6,946
-
(1,736)
5,209
5,209
-
(1,736)
3,473
3,473
-
(1,736)
1,736
Other
£
197
-
(49)
148
148
822
(214)
756
756
-
(214)
542
542
-
(214)
329
TOTAL
£
31,606
-
(6,331)
25,275
25,275
822
(6,495)
19,602
19,602
-
(6,495)
13,106
13,106
-
(6,495)
6,611

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.

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
2024
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
£
3,451
667
-
(1,290)
2,828
2,828
-
-
(1,290)
1,539
1,539
-
-
(1,140)
399
399
8,955
-
(2,056)
7,298
(217)
(1,839)
(2,056)
Total
p/boats
£
408
-
-
(204)
204
204
-
-
(204)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
engines
£
-
-
-
-
-
-
1,203
-
(241)
962
962
-
-
(241)
722
722
-
-
(241)
481
-
(241)
(241)
Total
equipment
£
1,055
4,492
-
(116)
5,430
5,430
-
-
(1,369)
4,061
4,061
-
-
(2,264)
1,797
1,797
-
-
(898)
898
-
(898)
(898)
Total
building
£
65,580
-
-
(13,116)
52,464
52,464
-
-
(13,116)
39,348
39,348
-
-
(13,116)
26,232
26,232
-
-
(13,116)
13,116
-
(13,116)
(13,116)
Total
assets
£
70,493
5,159
-
(14,725)
60,926
60,926
1,203
-
(16,220)
45,910
45,910
-
-
(16,761)
29,149
29,149
8,955
-
(16,311)
21,794
(217)
(16,094)
(16,311)

4 Trustee Remuneration and Expenses

None of the Trustees or persons connected with them received any remuneration, benefits or reimbursement of expenses for work as a trustee (2023: None) . Any claim for expenses would be subject to the Club's normal internal control procedures.

5 Related Parties

All of the Trustees are members of the Desborough Sailing Club and are directly involved in its activities. They and those connected with them benefit from the Club’s activities and facilities on the same basis as other members of the Club.

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