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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 01988352 (England and Wales)
REGISTERED CHARITY NUMBER: 293781
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2020
for
Christian Youth Enterprises Sailing
Centre
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Christian Youth Enterprises Sailing
Centre

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 25
Detailed Statement of Financial Activities 26 to 27
Christian Youth Enterprises Sailing
Centre

Report of the Trustees for the Year Ended 31 December 2020

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31December2020.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
They have also adopted the provisions of the Good Governance Code for the Voluntary and Community Sector.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Thecharity'sobjectiveistoadvanceeducationinabroadsenseinaccordancewiththeprinciplesofthe Christian
religionamongpeopleof allagesandbeliefs.To thisend,CYE SailingCentrewillworkextensivelybutnot exclusively
with young people throughtheir school and leisure time activities.We seek to develop mental, emotionaland  spiritual
capacitiesand experienceof peopleof all ages. Volunteersare activelyencouragedto take part as activityleaders and
helpers.Thereisavolunteers'coordinatorandappropriatepoliciesandproceduresaresetoutinthe Volunteer
Manual.Trainingisgivenasappropriate.Thevolunteerprogrammeisalsopartoftheongoing leadership
developmentofpeopleunder25yearsold.Volunteersareinvolvedinallareasoftheorganisationincluding centre
maintenance& repairs,fundraising,administration,cateringandactivityprovisionandleadership.Their contribution
cannotbequantifiedalthoughitmakesa bigpositivedifferencetothecharity'sabilitytomeetitsaims&  objectives.
During 2020 volunteers were not allowed on site for most of the year.
Page 1
Christian Youth Enterprises Sailing
Centre

Report of the Trustees for the Year Ended 31 December 2020

ACHIEVEMENT AND PERFORMANCE

The TrusteesandCentreDirectorregularlyreviewwhatthe centreis offeringandto whom,witha view to improving
andsometimesdiversifyingthealreadyimpressivelistofevents.Weusuallyrunweeklyeventssuchas"On Board",
"YoungGuns YouthGroup"and events for PACSO, a groupfor childrenwith disabilities,and theirfamilies,with whom
wepartnertoprovidewater-basedactivities.Thecentrecontinuestobenefitfromhavingawiderangeof volunteer
staffwho,alongwiththepermanentstaff,consistentlyprovideawiderangeofexperiencesandchallengesto the
manyclientswhovisitthecentrewhetheritbeforadayoraweek.Manyschoolswithchildrenofvariousages and
from differentbackgrounds,ethnicity,faiths,and abilityhave attendedthe centre duringthe year and we continue to
receiveaveryhighlevelofoutstandingfeedbackacrossallareasofthecentre.TheCateringTeamonce again
achievedthehighestratingof5intheirFoodHygieneInspection.Theyremaincommittedtohavinghealthy options
and well balanced meals available throughout the events.
The Adventure Activities Licensing Authority has issued a current licence.
Royal Yachting Association continues to recognise CYESC as a training establishment.
CYE Sailing Centre is a British Canoeing approved centre.
The Charity is registered with ICO.
In 2020 the charitywas seriouslyaffectedby the COVID 19 pandemicandpreventedfrom tradingby the introduction
of regulationsby the UK Governmentas a responseto the WorldWidePandemic.A numberof staffwere furloughed
for differing periods of time.
Priorto the lockdownregulations,from Januarythe centrestaff hosted9 groupstotalling200 peoplefrom January to
March. In addition 120 people attended two awareness-raising events.
DuringthebreakinLockdowntheteammobilisedenthusiasticallytomeetCovidguidelinesandatshort notice
betweenAugustandNovemberwereabletowelcome462youngpeopleonnon-residentialbasisonto93 smaller
Covidcompliantevents.Avarietyofactivitieswereavailablefor246individualsfrom8schoolsonto15 different
events.
As the traditionalsummer camps were curtailedthe staff created3 onlinecamps which were very popularwith all age
groups.
Normallyin December the staff team would travel to around20 schools to deliver a Christmasassembly message. This
was notpossiblein2020andso theydevelopeda videopresentationwhichwas circulatedby30 schoolsand viewed
at least 500 times by additional individuals.
TheTrusteescontinuetomeetatleastfourtimesayear,inadditiontothemanyhoursspentbothindividually and
collectively,seekingthebestwayforwardfortheon-goingdevelopmentofthecharity.Theirmainactivity was
monitoring financial performance in view of the Covid restrictions on guests and therefore income.
In addition the trustees…
- continuedto supportthe designanddevelopmentof plansfor new accommodationandfacilitiesto replace existing
notfitforpurposestaffaccommodation,visitorschangingandwashareas,stores&workshopthroughthe building
project team.
- Reviewedthe Risk Register- Monitoredandcompliedwithnew regulationsas theyoccurred- Arranged Compliance
Inspection&metorexceededrequirements-ExercisedgoodGovernance-ComplianceCheckList,Appointment of
Trustees
Page 2
Christian Youth Enterprises Sailing
Centre

Report of the Trustees

for the Year Ended 31 December 2020

FINANCIAL REVIEW

Review of 2020

DuetoCovidincomefromSchoolsgroupsandindividualswassubstantiallycurtailed.Inordertooffsetthisloss of
income, budgets were severely cut and staff put on the government furlough scheme.
InadditiontheLIFELINEappealwaslaunchedsupportedbymanyindividualsandsometrustsraising£171kin the
financial year.
Excludingtangiblefixed assets and restrictedfund balances,the unrestrictednet currentassets/fundsof the charity at
31st December 2020 were £139,470

RESERVES POLICY

Unrestricted reserves

Thetrusteesrecognisetheneedforthecharitytomaintainfreereservessufficienttocover management,
administration,and supportcosts, and such unexpectedcosts as may arise from time to time, shouldthe charity suffer
from a reductionin its income.It is the currentaim of the trusteesto maintaincash reserves of £30K over the coming
years.Reserveswereusedtomaintainthecentrescashflow.Thetrusteesconsiderthatgiventhecharity's loyal
supporterbase and the usual strong demand for the majorityof its courses and events, this moderatelevel of reserves
is sufficient for the charity's needs.

Restricted reserves

During 2020 further restricted funds were given specifically for the new building project and activity enhancement.

FUTURE PLANS

Weareverygratefulforthegenerousofferofadonationof£750,000tobepaidinequalinstalmentsacross3 tax
yearscommencinginMarch2019.Afurthertranchewasdonatedduring2020.Thesefundsaretobeusedfor the
replacementand enhancementof changing,toiletfacilitiesand staff accommodation.A planis beingformulatedfor a
replacementbuilding.Thetrustees,inpartnershipwiththecentrestaff,areactivelyseekingtoutilisethe sailing
centre'sfacilitiestothemaximumcapacitythroughouttheyearandtoprovideagood,relevantand diverse
programme for all.
1. To fulfil the mission of CYESC and to increase the income from the new opportunitiespresentedby T S Resolute, the
accommodation vessel.
2. To continueto enablethe Centre Directorto operateeffectivelywith responsibilityfor the managementof the  staff
andcentre,marketing,mediaandfinancialcontrol.Thetrainingofthestaffandrunningofactivitiescontinueto be
under the responsibility of the Chief Instructor.
3. To increasecurrentlevels of fundraising,particularlyin regular(monthly/quarterly)donationsto fund the growth of
the general operation of the work of CYESC.
4. Thecentrewillcontinuetoprovidea widerangeof activitiesforchildrenandadultsattheactivitycentre.We will
continuetorunRYAcoursesandtoseektotrainpeoplefromallages,ethnicgroups,ablebodiedanddisabled in
aspects of physical, mental and spiritual development.
5. To work together with other like-minded organisations to fulfil the mission of CYESC.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

ChristianYouth EnterprisesSailingCentre Limited is a companylimited by guarantee,as definedby the Companies Act
2006andaregisteredcharitygovernedbyitsMemorandumandArticlesofAssociation,whichwereamended and
updated in April 2012.
Page 3
Christian Youth Enterprises Sailing
Centre

Report of the Trustees

for the Year Ended 31 December 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees

The trusteeswhoservedduringthe yearandsincethe year-endare as detailedon the charityinformationpage. One
third(orthenearestnumbertoonethird)of thetrusteesretirebyrotationateachAGM.Thetrusteestoretire shall
be those who have been longest in office since their last electionor appointment.A retiringtrustee shall be eligible for
re-election.

Structure, governance and management

Theboardoftrusteesgovernthecharity,workingwiththeCentreDirector,DevelopmentDirector,andstaff. The
trusteeshavevariousportfolios,includingmedical,safeguarding,teaching,compliance,fleet,financeand human
resources.Alltrusteesaregivensufficientandappropriatetrainingonappointmentandareusually given
responsibilitiesforwhichtheyhavepreviousexperienceandforwhichtheyarealreadytrainedintheir professional
lives.Thetrusteeshaveundertakena"skillsaudit"toestablishanygapsintheircollectiveknowledgeand expertise
with a view to actively recruit suitable persons going forward.

Related parties

Thecharity'swhollyownedsubsidiary,SussexEnterpriseMarineLimited(SEM),isresponsibleforrepairing and
maintainingT S Resolute,and for purchasingand maintainingotherassets as requiredby the parentcharity. Christian
YouthEnterprisesSailingCentreLimited(CYESC)alsohasacloserelationshipwithChristianYouthEnterprises (CYE),
registeredcharitynumber287857.CYEworksalongsideCYESCwiththeobjectiveofraisingfundsto enable
disadvantagedyoungpeopletoattendChristiancamps,andtoenabletrainingtobeprovidedforoutdoor activity
leaders.

Risk management

Thetrusteeshaveexaminedthemajorstrategic,businessandoperationalriskswhichthecharityfacesand confirm
that systems have been establishedto enable regularreportsto be producedso that the necessarysteps can be taken
to reduce those risks. The risk assessment is reviewed annually in December.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01988352 (England and Wales)

Registered Charity number

293781

Registered office

Jubilee Building
Chidham
Chichester
West Sussex
PO18 8TE
Page 4
Christian Youth Enterprises Sailing
Centre

Report of the Trustees

for the Year Ended 31 December 2020

Trustees

Thedirectorsofthecharitablecompany(hereafterreferredtoas'thecharity')areitstrusteesforthepurposes of
charitylawandthroughoutthisreportarereferredtocollectivelyas'thetrustees'.Thetrusteesservingduring the
year and since the year-end are as follows:
C Crossley (Re appointed June 2017) Chairperson, Staff Liaison
N E N Doney (Re appointed June 2019) Development Director
R M Doney (Re appointed June 2017) Schools
N I Rees (Re appointed June 2018) Finance & Development Projects
R I Walker (Re appointed June 2019) Centre/Medical
C J Adams (appointed June 2018) Fleet and Projects
H Watts (Appointed June 2018) Safeguarding
N Houston (Appointed June 2019) Company Secretary
Day to day management is delegated to:
Centre Director - Mark Sheldrake (appointed April 2018)
Development Director - Norman Doney

Company Secretary

N J F Houston

Independent Examiner

A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU

Bankers

HSBC
17 Market Place
Blandford Forum
Dorset
DT11 7AG
COIF Charity Funds
CCLA Investment Management Limited
Senator House
85 Queen Victoria Street
London EC4V 4ET
Page 5
Christian Youth Enterprises Sailing
Centre

Report of the Trustees for the Year Ended 31 December 2020

PUBLIC BENEFIT

Thecentreis opentoallpeopleaged8 andoverandindeedforthoseyoungerwhentheycomeaspartofa family's
event.In 2011we fullyreviewedandensuredthatCYESCbeliefsandpracticesof the Christianreligionare capable of
advancingreligionfor the purposesof charitylaw (PublicBenefit Assessment Report,July 2009) and continueto do so,
on a regular basis.
Thetrustees,whoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31December2019.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2015).
They have also adopted the provisions of the Good Governance Code for the Voluntary and Community Sector.
Volunteersareinvolvedinallareasoftheorganisationincludingcentremaintenance&repairs, fundraising,
administration,cateringandactivityprovisionandleadership.Theircontributioncannotbequantifiedalthough it
makes a big positive difference to the charity's ability to meet its aims & objectives.
ThecentrenowhasaworkingpartnershipwithPACSO(ParentsandCarersSupportOrganisation)tohelpwith the
careofdisabledchildrenandtheirfamilies.Thecentreusuallyalsoruns"OnBoard",anRYAschemeaimed at
encouraginganyyoungpersontogetsailing.DuringtheyeargrantsfromtheBursaryFundoperatedbya separate
charitywere awardedto youngpeople enablingthem to come to centre for schooltrips,as part of a families weekend
or on a sailing course.
Incompilingthisreport,thetrusteeshavegivendueregardtothepublicbenefitguidanceasissuedbythe Charity
Commission.AsamissioncommunityofpeopleobeyingthecallofGodtoproclaimthegospelinallplacesand to
drawallpeopleintofellowshipwiththeLordJesusChrist,CYESCworksoutitsPublicBenefitinanumberof ways.
CYESCbelievesthattheChristianfaithisofbenefittosocietyandindividualsbringingavisionoftransformation for
peaceandsocialharmonywhichgrowsfromwhatChristiansbelieveisGod'sultimatepurpose.Mostpeople are
impactedif Christians''live a Christ-likelife amongstthem, share the good news of Jesus, demonstrateGod's love, and
prayerfully expect God's power to transform individuals, communities, and whole nations''.
CYESCseekstodemonstratethisbenefitthroughitswiderangeofactivitiesasdetailedthroughoutthe trustees'
report.This reporthas been preparedin accordancewiththe specialprovisionsof Part15 of the CompaniesAct  2006
relatingto small companies.This reporthas been preparedin accordancewith the specialprovisionsof Part 15 of the
Companies Act 2006 relating to small companies.
This reporthas been preparedin accordancewith the specialprovisionsof Part 15 of the CompaniesAct 2006  relating
to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................
N E Doney - Trustee
Page 6

Independent Examiner's Report to the Trustees of Christian Youth Enterprises Sailing Centre

Independent examiner's report to the trustees of Christian Youth Enterprises Sailing Centre ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2020.

Responsibilities and basis of report

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006  Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since yourcharity'sgross incomeexceeded£250,000yourexaminermust be a member of a listedbody.I can confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmemberofFCA,FCPA,FFA,FFTA, FIPA,
DChA, FRSA which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Bennewith
FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
A J Bennewith FCA, FCPA, FFA, FFTA,
FIPA, DChA, FRSA
3 Wey Court
Mary Road
Guildford
Surrey
GU1 4QU
Date: .............................................
Page 7
Christian Youth Enterprises Sailing
Centre

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2020

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
5
Direct charitable
Management and administration
Total
NET INCOME
Transfers between funds
18
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
320,335
160,196
1,138
260
481,929
715
403,761
12,467
416,943
64,986
7,884
72,870
987,667
1,060,537
Restricted
funds
£
221,965
-
2,341
-
224,306
-
62,898
-
62,898
161,408
(7,884)
153,524
622,625
776,149
31.12.20
Total
funds
£
542,300
160,196
3,479
260
706,235
715
466,659
12,467
479,841
226,394
-
226,394
1,610,292
1,836,686
31.12.19
Total
funds
£
766,898
295,514
1,482
4,920
1,068,814
3,471
540,714
15,838
560,023
508,791
-
508,791
1,101,501
1,610,292
The notes form part of these financial statements
Page 8
Christian Youth Enterprises Sailing
Centre

Balance Sheet

31 December 2020

Notes
FIXED ASSETS
Tangible assets
11
Investments
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
16
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
951,066
1
951,067
1,690
125,806
138,659
266,155
(126,685)
139,470
1,090,537
(30,000)
1,060,537
Restricted
funds
£
-
-
-
-
-
776,149
776,149
-
776,149
776,149
-
776,149
31.12.20
Total
funds
£
951,066
1
951,067
1,690
125,806
914,808
1,042,304
(126,685)
915,619
1,866,686
(30,000)
1,836,686
1,060,537
776,149
1,836,686
31.12.19
Total
funds
£
984,119
1
984,120
902
106,751
624,795
732,448
(106,276)
626,172
1,610,292
-
1,610,292
987,667
622,625
1,610,292
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 December 2020.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 December 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
The notes form part of these financial statements
continued...
Page 9
Christian Youth Enterprises Sailing
Centre

Balance Sheet - continued

31 December 2020

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
N E Doney - Trustee
The notes form part of these financial statements
Page 10
Christian Youth Enterprises Sailing
Centre
Cash Flow Statement
for the Year Ended 31 December 2020
31.12.20
Notes
£
Cash flows from operating activities
Cash generated from operations
1
267,272
Net cash provided by operating activities
267,272
Cash flows from investing activities
Purchase of tangible fixed assets
(10,857)
Purchase of fixed asset investments
-
Sale of tangible fixed assets
250
Interest received
3,479
Repayment of loan to subsidiary
-
Loaned to subsidiary
9,869
Net cash provided by/(used in) investing activities
2,741
Cash flows from financing activities
New loans in year
30,000
Loan repayments in year
(10,000)
Net cash provided by/(used in) financing activities
20,000
Change in cash and cash equivalents in the
reporting period
290,013
Cash and cash equivalents at the beginning
of the reporting period
624,795
Cash and cash equivalents at the end of
the reporting period
914,808
31.12.19
£
612,146
612,146
(46,204)
(1)
1,476
1,482
17,988
-
(25,259)
-
(17,000)
(17,000)
569,887
54,908
624,795
The notes form part of these financial statements
Page 11
Christian Youth Enterprises Sailing
Centre

Notes to the Cash Flow Statement

for the Year Ended 31 December 2020

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

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
(Profit)/loss on disposal of fixed assets
Interest received
Increase in stocks
(Increase)/decrease in debtors
Increase in creditors
Net cash provided by operations
31.12.20
£
226,394
43,909
(250)
(3,479)
(788)
(28,923)
30,409
267,272
31.12.19
£
508,791
43,774
2,118
(1,482)
(472)
51,296
8,121
612,146

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.20 Cash flow At 31.12.20
£ £ £
Net cash
Cash at bank 624,795 290,013 914,808
624,795 290,013 914,808
Debt
Debts falling due within 1 year (12,000) 10,000 (2,000)
Debts falling due after 1 year - (30,000) (30,000)
(12,000) (20,000) (32,000)
Total 612,795 270,013 882,808
The notes form part of these financial statements
Page 12
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements

for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
CompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention, with
the exception of investments which are included at market value.
The charitable company is limited by guarantee.

Income

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
Course deposits are recognised in the accounting period in which the course takes place.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

Tangible fixed assets

Tangiblefixedassetsarestatedatcost.Allboatspurchasedarecapitalised,butotherassetscostingless than
£2,000are not capitalised.Depreciationis providedat the followingannualratesin orderto writeoff the cost
of each asset over its useful economic life:
Site buildings 2% straight line
Site furniture and equipment 25% reducing balance & 10% straight line
Barge 2% straight line
Barge furniture and equipment 25% reducing balance
Fleet 15% reducing balance
Motor vehicles 25% reducing balance

Stock

Stockisvaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsolete and
slow-moving items.

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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
continued...
Page 13
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

Programme-related investments and concessionary loans

Programme-relatedinvestmentsandconcessionaryloansaremadewhollyorinparttoadvance charitable
purposes and not solely to achieve a financial return.
Programme-relatedinvestmentsandconcessionaryloansareinitiallyrecognisedattheamountpaid or
received.The carryingamountof loansis adjustedin subsequentyearsto reflectrepaymentsandany accrued
interest payable or receivable.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Legacies
Grants
OTHER TRADING ACTIVITIES
Shop sales
Fees receivable
INVESTMENT INCOME
Deposit account interest
31.12.20
£
405,008
40,535
-
96,757
542,300
31.12.20
£
90
160,106
160,196
31.12.20
£
3,479
31.12.19
£
632,701
62,735
65,462
6,000
766,898
31.12.19
£
2,746
292,768
295,514
31.12.19
£
1,482

3. OTHER TRADING ACTIVITIES

4. INVESTMENT INCOME

continued...
Page 14
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

5. CHARITABLE ACTIVITIES COSTS

Support
Direct
costs (see
Costs
note 6)
£
£
Direct charitable
466,659
-
Management and administration
-
12,467
466,659
12,467
SUPPORT COSTS
Governance
Management
costs
£
£
Management and administration
12,182
285
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.20
£
Depreciation - owned assets
43,910
Surplus/(deficit) on disposal of fixed assets
(250)
Totals
£
466,659
12,467
Totals
£
466,659
12,467
479,126
Totals
£
12,467
31.12.19
£
43,775
2,118
Totals
£
12,467

6. SUPPORT COSTS

7. NET INCOME/(EXPENDITURE)

8. TRUSTEES' REMUNERATION AND BENEFITS

During2020,thecharitymadepaymentsforconsultancyservicestotalling£3,380(2019:£5,536)to Doney
ConsultingLimited,acompanyownedbyoneofthecharity'strustees,MrNDoney.Thesepayments are
permitted by the Memorandum and Articles of Association.
None of the trustees received any payments or remuneration for their work as trustees.

Trustees' expenses

DuringDuringtheyearsended31December2020and31December2019noexpenseswerereimbursed to
trustees.
During 2020 the charity purchased Trustees' Indemnity Insurance at a cost of £243 (2019: £243).
continued...
Page 15
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charity staff
31.12.20
£
217,819
13,407
4,003
235,229
31.12.20
10
31.12.19
£
201,621
11,547
3,601
216,769
31.12.19
10
No employees received emoluments in excess of £60,000.
Grossremunerationof£39,481intotal(2019:£39,727)waspaidtotwomembersofKey Management
Personnelin 2020.Pensioncontributionsof £897(2019:£784)were alsomadeon behalfof Key Management
Personnel.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Direct charitable
Management and administration
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
Unrestricted
funds
£
113,205
295,514
504
4,920
414,143
3,471
500,930
15,838
520,239
(106,096)
25,531
(80,565)
Restricted
funds
£
653,693
-
978
-
654,671
-
39,784
-
39,784
614,887
(25,531)
589,356
Total
funds
£
766,898
295,514
1,482
4,920
1,068,814
3,471
540,714
15,838
560,023
508,791
-
508,791
continued...
Page 16
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
COST
At 1 January 2020
Additions
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
- continued
Unrestricted
funds
£
1,068,232
987,667
Barge
£
1,154,779
-
1,154,779
362,364
23,096
385,460
769,319
792,415
Restricted
funds
£
33,269
622,625
Barge
furniture
and
equipment
£
22,617
4,045
26,662
17,012
2,412
19,424
7,238
5,605
Total
funds
£
1,101,501
1,610,292
Site
buildings
£
176,153
-
176,153
73,984
3,523
77,507
98,646
102,169
continued...
Page 17
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

11. TANGIBLE FIXED ASSETS - continued

COST
At 1 January 2020
Additions
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
Site
furniture
and
equipment
£
90,688
4,064
94,752
63,694
5,574
69,268
25,484
26,994
Fleet
£
140,872
2,748
143,620
87,457
8,425
95,882
47,738
53,415
Motor
vehicles
£
4,695
-
4,695
1,174
880
2,054
2,641
3,521
Totals
£
1,589,804
10,857
1,600,661
605,685
43,910
649,595
951,066
984,119
The site buildings are situated on land leased by the charity.

12. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 January 2020 and 31 December 2020 100
PROVISIONS
At 1 January 2020 and 31 December 2020 99
NET BOOK VALUE
At 31 December 2020 1
At 31 December 2019 1
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capital of companies include the following:
continued...
Page 18
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

12. FIXED ASSET INVESTMENTS - continued

Sussex Enterprise Marine Limited

Registered office: Jubilee Building, Chidham, Chichester, West Sussex, PO18 8TE
Nature of business: Construction and maintenance
%
Class of share: holding
Ordinary 100
31.12.20 31.12.19
£ £
Aggregate capital and reserves (17,567) (25,846)
Profit for the year 8,279 5,855
SussexEnterpriseMarineLimited(SEM)was establishedtobuildandmaintaintheaccommodationvessel,T S
Resolute, on behalf of Christian Youth Enterprises Sailing Centre Limited.
TheinvestmentinSEMisaprogramme-relatedinvestment,intendedtoadvancethecharitablepurposes of
the parent charity and not solely to achieve a financial return. The investment is stated in the accounts at cost.

13. STOCKS

STOCKS
31.12.20 31.12.19
£ £
Stocks 1,690 902
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Trade debtors 66,010 19,643
Amounts owed by group undertakings 31,541 41,409
Other debtors 1,534 450
Accrued Gift Aid income 23,224 43,012
Prepayments 3,497 2,237
125,806 106,751

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Concessionary loans

'Amountsowedbygroupundertakings'representsaninterest-freeconcessionaryloantothecharity's wholly
owned subsidiary,Sussex EnterpriseMarineLimited(SEM). The loan was made to enableSEM to purchase and
maintainfixed assets on behalf of the parentcharity,in order to advancethe charitablepurposesof the  parent
charity.Theloanis recognisedattheamountpaid,withthecarryingamountadjustedinsubsequentyears to
reflect repayments.
continued...
Page 19
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other loans (see note 17)
Trade creditors
Social security and other taxes
Other creditors
Inter-company creditor
Deferred income
31.12.20
£
2,000
2,563
3,272
2,840
1
116,009
126,685
31.12.19
£
12,000
5,766
3,456
3,089
1
81,964
106,276

Deferred income

DeferredincomerepresentsfeesforcoursestakingplaceaftertheBalanceSheetdate.Themovement in
deferred income during 2020 was as follows:
31.12.20
£
At 1 January 2020 73,383
Amounts released from previous accounting periods (73,383)
Income deferred in the current year 116,009
At 31 December 2020 £116,009

16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.20 31.12.19
£ £
Other loans (see note 17) 30,000 -

17. LOANS

An analysis of the maturity of loans is given below:
31.12.20 31.12.19
£ £
Amounts falling due within one year on demand:
Other loans 2,000 12,000
Amounts falling between one and two years:
Other loans - 1-2 years 30,000 -
continued...
Page 20
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

18. MOVEMENT IN FUNDS

Unrestricted funds
General Fund
T S Resolute - Boat, Furniture and
Equipment
Restricted funds
Other restricted funds
Superstructure Fund
Fleet Fund
Delta Project Fund
TOTAL FUNDS
Net movement in funds, included in the above ar
Unrestricted funds
General Fund
T S Resolute - Boat, Furniture and
Equipment
Restricted funds
Other restricted funds
Superstructure Fund
Fleet Fund
Delta Project Fund
TOTAL FUNDS
At 1.1.20
£
189,647
798,020
987,667
2,932
1,887
8,197
609,609
622,625
1,610,292
e as follows:
Net
movement
in funds
£
90,494
(25,508)
64,986
677
2,500
2,750
155,481
161,408
226,394
Incoming
resources
£
481,929
-
481,929
1,806
2,500
2,750
217,250
224,306
706,235
Transfers
between
funds
£
7,884
-
7,884
(3,609)
5,384
(9,659)
-
(7,884)
-
Resources
expended
£
(391,435)
(25,508)
(416,943)
(1,129)
-
-
(61,769)
(62,898)
(479,841)
At
31.12.20
£
288,025
772,512
1,060,537
-
9,771
1,288
765,090
776,149
1,836,686
Movement
in funds
£
90,494
(25,508)
64,986
677
2,500
2,750
155,481
161,408
226,394
continued...
Page 21
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General Fund
T S Resolute - Boat, Furniture and
Equipment
Restricted funds
Other restricted funds
Superstructure Fund
Fleet Fund
Delta Project Fund
TOTAL FUNDS
At 1.1.19
£
268,943
799,289
1,068,232
4,684
17,293
11,292
-
33,269
1,101,501
Net
movement
in funds
£
(81,133)
(24,963)
(106,096)
(1,752)
2,500
4,530
609,609
614,887
508,791
Transfers
between
funds
£
1,836
23,695
25,531
-
(17,906)
(7,625)
-
(25,531)
-
At
31.12.19
£
189,646
798,021
987,667
2,932
1,887
8,197
609,609
622,625
1,610,292
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
T S Resolute - Boat, Furniture and
Equipment
Restricted funds
Other restricted funds
Superstructure Fund
Fleet Fund
Delta Project Fund
TOTAL FUNDS
Incoming
resources
£
414,142
1
414,143
8,053
2,500
4,530
639,588
654,671
1,068,814
Resources
expended
£
(495,275)
(24,964)
(520,239)
(9,805)
-
-
(29,979)
(39,784)
(560,023)
Movement
in funds
£
(81,133)
(24,963)
(106,096)
(1,752)
2,500
4,530
609,609
614,887
508,791
continued...
Page 22
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General Fund
T S Resolute - Boat, Furniture and
Equipment
Restricted funds
Other restricted funds
Superstructure Fund
Fleet Fund
Delta Project Fund
TOTAL FUNDS
At 1.1.19
£
268,943
799,289
1,068,232
4,684
17,293
11,292
-
33,269
1,101,501
Net
movement
in funds
£
9,361
(50,471)
(41,110)
(1,075)
5,000
7,280
765,090
776,295
735,185
Transfers
between
funds
£
9,720
23,695
33,415
(3,609)
(12,522)
(17,284)
-
(33,415)
-
At
31.12.20
£
288,024
772,513
1,060,537
-
9,771
1,288
765,090
776,149
1,836,686
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Fund 896,071 (886,710) 9,361
T S Resolute - Boat, Furniture and
Equipment 1 (50,472) (50,471)
896,072 (937,182) (41,110)
Restricted funds
Other restricted funds 9,859 (10,934) (1,075)
Superstructure Fund 5,000 - 5,000
Fleet Fund 7,280 - 7,280
Delta Project Fund 856,838 (91,748) 765,090
878,977 (102,682) 776,295
TOTAL FUNDS 1,775,049 (1,039,864) 735,185
The purpose of each fund is as follows:

Unrestricted General Fund

These are the 'free reserves' of the charity after allowing for all designated and restricted funds.
continued...
Page 23
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

18. MOVEMENT IN FUNDS - continued

Unrestricted T S Resolute Fund

ThisrepresentsthedepreciatedcostofbuildingTSResolute,thecharity'smulti-purpose accommodation
vessel, as well as the depreciated cost of the vessel's furniture and equipment.

Restricted Superstructure Fund

The purposeof this fundis to financethe upgradingof partsof the exteriorof TS Resolute,improvingthe long
term weatherproofness overall and hence the longevity of the asset.

Restricted Fleet Fund

The strategy for renewal of the CYESC fleet is to move to doing this on a cyclical basis, a few items each year.

Restricted Project Fund

The purpose of this fund is to finance the redevelopment of the sailing centre premises.

Transfers between funds

Transfersfromrestrictedtounrestrictedfundsrepresentcapitalexpenditureincurredfromrestricted funds
during2020.Thetransfershavebeenmadeonthebasisthattheconditionsoftherestrictedfund donations
aremetoncethespecifiedassetsareacquired,soallowingthecharitytousetheassetsacquiredon an
unrestricted basis for any charitable purpose.

19. CONTINGENT LIABILITIES

Legal claim related to cancelled school trips

After the year end, an insurancecompanymade a legal claim againstthe charityto recoupthe cost of pay-outs
madetosevenschoolsforcancelledtrips.Thetripswerescheduledfor2020andwerecancelleddueto the
governmentrestrictions.Thecharitywouldbeduetopay£26,989forthecancelledtripsiftheclaim was
successful.
The claim is being made on the basis the insurancecompanyconsidersthe charitya packageholiday company,
whichisboundbythesectorspecificregulations.Thecharityhasengagedlegalcounselandtheyareof the
opinionthatitisprobabletheclaimwillbeunsuccessful.Therefore,noprovisionhasbeenincludedin the
2020 accounts.

20. OTHER FINANCIAL COMMITMENTS

The charityhas a commitmentto make the followingfutureminimumlease paymentsundera  non-cancellable
operating lease for each of the following periods:
continued...
Page 24
Christian Youth Enterprises Sailing
Centre

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

21. RELATED PARTY DISCLOSURES

At31December2020thecharitywasowed£31,541(2019:£41,409)byitswhollyownedsubsidiary, Sussex
EnterpriseMarineLimited.Theloanisunsecured,interest-free,andarosefromfundssuppliedto the
subsidiary to purchase and maintain fixed assets for the parent charity.
Duringtheyeartheparentcharitywaschargedfeesandcommissionof£41,623(2019:£47,215)by its
subsidiary for services provided in maintaining the accommodation vessel T S Resolute.
Thecharityhasa closerelationshipwithChristianYouthEnterprises(CYE),registeredcharitynumber 287857.
CYE raises bursaryfundsto enabledisadvantagedyoungpeopleto attendevents and coursesrun by CYESC. In
2020, onlinedonationsto the bursaryfund totalling£269 were raisedby CYESC and paid over to CYE. CYE paid
£565 to CYESC to cover all or part of the cost of 11 disadvantaged young people attending events and courses.

22. ULTIMATE CONTROLLING PARTY

The charity is controlled by the trustees.
Page 25
Christian Youth Enterprises Sailing
Centre
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Legacies
Grants
Other trading activities
Shop sales
Fees receivable
Investment income
Deposit account interest
Other income
Gain on sale of tangible fixed assets
Other income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Loss on sale of tangible fixed assets
Other trading activities
Opening stock
Purchases
Closing stock
Charitable activities
Wages
Social security
Pensions
Licences, rent and rates
Carried forward
Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20
£
405,008
40,535
-
96,757
542,300
90
160,106
160,196
3,479
250
10
260
706,235
-
902
1,503
(1,690)
715
217,819
13,407
4,003
14,885
250,114
31.12.19
£
632,701
62,735
65,462
6,000
766,898
2,746
292,768
295,514
1,482
-
4,920
4,920
1,068,814
2,118
430
1,825
(902)
1,353
201,621
11,547
3,601
13,403
230,172
This page does not form part of the statutory financial statements
Page 26
Christian Youth Enterprises Sailing
Centre
Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
Charitable activities
Brought forward
Insurance
Light and heat
Telephone
Office expenses
Catering
Sundries
Cleaning
Cottage and flat: rent and running costs
Engine fuel
Motor and travel expenses
Protective clothing & equipment
Resources
Training and conferences
Repairs and renewals
Bad debts
Other Development Fund expenditure
Trainees and casual labour
Consultancy
Professional fees
Depreciation of site buildings
Depreciation of barge
Depreciation of barge furniture and equipment
Depreciation of site furniture and equipment
Depreciation of fleet
Depreciation of motor vehicles
Support costs
Management
Advertising & promotion
Bank charges
Legal and professional fees
Website
Governance costs
Accountancy and legal fees
Total resources expended
Net income
31.12.20
£
250,114
11,868
14,397
1,737
4,680
14,396
305
2,548
11,478
861
6,142
4,092
7,827
2,188
34,582
-
743
25,609
3,380
25,803
3,523
23,096
2,412
5,574
8,424
880
466,659
5,667
1,171
3,289
2,055
12,182
285
479,841
226,394
31.12.19
£
230,172
16,287
17,746
1,811
8,008
49,539
11,023
2,646
11,244
1,076
9,292
6,986
17,020
9,113
48,394
7,145
1,224
26,906
6,630
14,678
3,523
23,096
1,868
4,687
9,426
1,174
540,714
8,088
1,836
4,451
694
15,069
769
560,023
508,791
This page does not form part of the statutory financial statements
Page 27