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2024-03-31-accounts

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

09Charity number 305037

Farnham, Fleet and Aldershot Sea Cadets

Unit 137 of The Sea Cadet Corps

Accounts and Annual Review for the year to 31 March 2024

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Trustees’ Annual Report on the Activities for the Year Ended 31 March 2024

Charity Name: Farnham, Fleet and Aldershot
Sea Cadets
Unit 137 of The Sea Cadet Corps
Charity registration number: 305037
Operational address: T/S Swiftsure
Lower Weybourne Lane
Badshot Lea
Surrey
GU9 9LQ
Bankers: Lloyds TSB
115 Victoria Rad
Aldershot
Hampshire
GU11 1JQ

Unit Management Team (Trustees)

Martin Gallop (Chair)
Neil Weston FCA (Treasurer)
Paul Abbott
SLt (SCC) Sean Kavanagh
Graham Cooke
Yvonne Blackburn (appointed 08.06.23)

Nature and date of the Unit’s Constitution (governing document):

The unit is governed by the Sea Cadet Regulations.

The methods adopted for recruiting new trustees, and how trustees are elected or otherwise appointed (and by whom).

Unit Management Team (UMT) members are elected annually at the AGM. UMT members are elected from persons having an interest in the unit and its operations. In the event of a vacancy arising during the year (a casual vacancy) the UMT have the power to appoint a new UMT member who will be able to serve until the date of the next AGM, at which point they will need to seek formal election if they wish to remain in post.

The Unit’s Charitable purpose as set out in its constitution is: -

To help young people towards responsible adulthood by encouraging valuable personal attributes and high standards of conduct, using a nautical theme based on the customs of the Royal Navy.

The Unit’s main activities and achievements in the financial year were: -

The Unit has had another successful year despite the fact that overall income has fallen significantly. This is solely because of the lower level of grants and donations this year. In 2023 we were finishing off the work on the new roof and received significant financial support from several organisations to help us pay for that.

Our “core” income in 2024 has increased from the previous year. In particular we have received over £20,000 in rental income as we seek to make more use of the building and facilities – special thanks must go to Yvonne Balckburn and Brian Blencowe for leading this operation.

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Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Costs have obviously fallen as well; last year’s repairs figure included some £40,000 of the balance of the roof and associated works.

The accounts have again been prepared on an accruals basis, recognising all the assets and liabilities of the charity.

The statement of financial activities shows that the level of reserves has decreased by £8,233 in the year but there were still net current assets of approximately £13,000 and there continues to be sufficient cash and bank balances to cover the ongoing costs.

Public Benefit

The UMT continue to give due regard to the public benefit provided by the Unit in relation to the charitable purposes of the Sea Cadet movement as set out in the activities and achievements outlined above. The aim is to promote the development of young people in achieving their physical, intellectual and social potential as individuals and responsible citizens in a safe environment. To achieve this the Unit takes young people from all backgrounds, including where possible those with disabilities and develops their skills and abilities by:

Contributions are kept low to ensure that as many of those who wish to take part in the activities of the unit may do so.

Reserves Policy

The charity trustees’ policy aims to maintain unrestricted free reserves at a level of £10,000 to £15,000. This level is considered to be appropriate to cover several months of operating costs in the unlikely event that all sources of income cease.

Date signed as authorised by the Unit’s Management Team

………………………………………………… N A Weston FCA Unit Treasurer

………………………………………………… M Gallop Unit Chairman

Page 3

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Report of the Chairman of the Trustees

TS Swiftsure has had another successful and interesting year. Continuing to focus on the basics has enabled us to provide the best possible cadet experience for the ship's company. As I mentioned last year, the completion of the maintenance work on the roof, it has enabled the Unit to focus on upgrading and improving the teaching space and make plans to upgrade the “heads” (the showers and toilet facilities).

To make the best possible use of the large site and building that we have at the Unit, we continue to be creative on how the site is used and this has increased both the community engagement and the funds generated from renting out the space that we have. Everything from providing space for the local Round Table to having film crews stay with us.

The unit's Commanding Officer S.Lt (SCC) Kavanagh leads from the front and his enthusiasm is great to see, but more importantly he is building a great team around him who provide the stability that the Unit and cadets need.

Moving forward the Unit needs to continue to onboard new staff and up-skill them, to achieve the cadet focused goals on boating and further cadet promotions. This is all achievable with the current community engagement. Getting cadets afloat and gaining qualifications as they do so is a key part to the Unit sustaining the progress it has made.

As mentioned in the report of the Commanding Officer, this year has seen more participation in competitions, cadets on courses, hours afloat and activities within the community. Alongside this the cadets have gained promotions, been on offshore and overseas trips, maintained their attendance at the Unit and our boating sessions in the summer.

The Unit is now materially in good condition, although the maintenance requirements are significant. Fortunately, the UMT are fully aware of the role and responsibilities and a good maintenance plan is in action.

The ships company of TS Swiftsure should again be proud of what they have achieved this year.

Martin Gallop (Chair)

Page 4

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Report of the Commanding Officer

Introduction

2024 has been an exciting year Farnham Sea cadet Unit, with our cadets representing the District at many different competitions. We have seen the unit being used more and more for both District and Area events, due to the difficulty in them securing suitable MOD accommodation.

Changes have been made to the Sea Cadet Offer, which has been met with mixed feelings across the board.

Cadet Numbers

Our overall numbers have stayed strong at 52. I am about to start a new recruitment campaign as I would like to see this number increase.

Although attendance overall has stayed generally high, attendance on Mondays is lower than we would like, and it would be good to understand the reasons for this.

2024 Summary

This year has also been a busy year for TS Swiftsure.

We have had:

Farnham Needs You

As you know, Farnham Sea Cadets is entirely run by volunteers. Some of these you see – the instructors and admin team that attend on Mondays and Fridays, but there are also the members of the Unit Management Team (the UMT) – the trustees who, like the governors of a school, take care of the premises and raise and manage funds.

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Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

But we do need more people to support us. More trustees to join the UMT to help with fundraising and general management and volunteers to form and run the Parents and Supporters Association (P&SA). This is a vital area we are desperately missing.

People who are willing to support with the maintenance, to help us rattle collection tins for good causes and be a point of contact for those good causes, to run stalls with us at fetes and fayres. Much of this is currently taken on by the UMT and instructing staff meaning they have less time to spend of their core duties

Plans for 2025

Cadets have asked for us to do more social activities in 2025 and the first of these is now being planned by the cadets themselves.

SLt (SCC) Sean Kavanagh (CO Farnham, Fleet and Aldershot Unit)

Page 6

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Independent Examiner’s Report on the Accounts

Report to the trustees of Farnham, Fleet and Aldershot Sea Cadets [Sea Cadet Unit Number 137] on the accounts for the year ended 31 March 2024 set out on pages 8 to 17.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:

Date: Signed: 10.10.2024 Name: Donald Faulkner ~~Ce~~ Relevant professional qualification(s) or body (if any): Address: Harriers, Frimley Road Ash Vale Surrey, GU12 5NT

Page 7

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Statement of Financial Activities

Note Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
Income
Income from charitable Income from charitable
activities:
Subscriptions 10,915 - - 10,915 10,818
Gift Aid 1,277 - - 1,277 2,408
Fund raising 1,065 - - 1,065 -
Donations 3 3,737 - - 3,737 33,861
Grants 4 - - - - 9,360
Activities 5 520 - - 520 1,296
17,514 - - 17,514 57,743
Rent received 6 20,521 10 - 20,531 8,170
Sundry sales 63 - - 63 894
Other receipts - - - - 30
20,584 10 - 20,594 9,094
Investment income:
Interest received 248 - - 248 18
Total income 38,346 10 - 38,356 66,855
Expenditure
Costs of raising funds:
Trading operations 2,154 - - 2,154 4,280
Fundraising - - - - -
2,154 - - 2,154 4,280
Unit activities and 7 32,186 - - 32,186 70,808
operation
Total Expenditure 34,340 - - 34,340 75,088
Net movement in 4,006 10 - 4,016 (8,233)
funds for the year
Funds b/fwd 502,332 2,684 - 505,016 513,249
Transfer - - - - -.
Funds c/fwd 506,338 2,694 - 509,032 505,016

Designated funds (see page 10):

The cadets’ fund represents the surplus generated through the stand easy operated for the cadets, expenditure of the fund will be agreed in association with the cadets.

Signed as authorised by the Unit’s Management Team

……………………………… N A Weston FCA (Unit Treasurer) Date: 10 October 2024

……………………………… M Gallop (Unit Chair) Date: 10 October 2024

Page 8

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Statement of Financial Activities

Note
Income
Income from charitable
activities:
Subscriptions
Gift Aid
Collections
Donations
3
Grants
4
Activities
5
Fund raising
Rent received
6
Sundry sales
Other receipts
Investment income:
Interest received
Total income
Expenditure
Costs of raising funds:
Trading operations
Fundraising
Unit activities and
operation
7
Total Expenditure
Net movement in
funds for the year
Funds b/fwd
Transfer
Funds c/fwd
Comparative Information
Unrestricted
Funds
Designated
Funds
10,818
-
2,408
-
-
-
33,861
-
9,360
-
1,296
-
-
-
57,743
-
8,170
-
894
-
30
-
9,094
-
18
-
66,855
-
4,280
-
-
-
4,280
-
70,808
-
75,088
-
(8,233)
-
513,249
2,684
-.
-
505,016
2,684
Restricted
Funds
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2023
10,818
2,408
-
33,861
9,360
1,296
-
57,743
8,170
894
30
9,094
18
66,855
4,280
-
4,280
70,808
75,088
(8,233)
513,249
-.
505,016

Page 9

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Balance Sheet as at 31 March 2024

Notes
Fixed assets
Tangible fixed assets
10
Current assets
Stock
Debtors
11
Cash and bank balances
Total Current Assets
Current liabilities
Amounts falling due within one
year
12
Net current assets
Total assets less current
liabilities
Long term liabilities
Total funds carried forward
Represented by:
The funds of the charity
Unrestricted funds
Designated funds
Cadets’ Fund
Building Fund
Restricted funds
Capital Fund
Total charity funds
2024
2024
£
£
486,397
361
1,909
25,417
27,687
(5,052)
22,635
509,032
-
509,032
506,338
2,694
-
2,694
-
509,032
2023
2023
£
£
492,041
361
5,192
18,862
24,415
(11,440)
12,975
505,016
-
505,016
502,332
2,684
-
2,684
-
505,016
2023
2023
£
£
492,041
361
5,192
18,862
24,415
(11,440)
12,975
505,016
-
505,016
502,332
2,684
-
2,684
-
505,016
2,694
-
2,684
-
505,016
-
505,016
502,332
2,684
-
505,016

Page 10

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Notes on the accounts

1 Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Farnham Sea Cadets meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Preparation of the accounts on a going concern basis

It is assumed that the charity as a going concern, it has sufficient available resources (financial, volunteers and support) to continue the operations that it carries out at present and those that are planned for the foreseeable future.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the staff and trustees is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work.

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Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise a proportion of the costs of maintain and operating the building (which is rented out to provide additional income for the charity) and the costs of specific fundraising events held.

Expenditure on charitable activities includes the costs of trips, cadet activities and the majority of the costs of running the building.

The charity is not registered for VAT and irrecoverable VAT on expenditure is charged as a cost against the activity for which that expenditure was incurred.

No trustees received any remuneration in the year, nor were any expenses paid by the charity to members of the UMT in respect of their duties as trustees of the charity.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs and governance costs which support the Unit’s cadet programmes and activities. Given the fact that these duties are entirely undertaken by volunteers there are no personnel costs and only minimal other expenses incurred. Such costs have been included in expenditure on charitable activities as shown in note 7.

Tangible fixed assets

Individual fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:

Freehold land and buildings – not depreciated
Boats and equipment – 15% written down value
Motor vehicles – 25% written down value
Fixtures, fittings, plant, sports equipment – 25% written down value
Diving gear and band equipment – 5% to 15% written down value
Band instruments – 5% written down value

The land is not depreciated. Land and buildings are included at a valuation as agreed by the trustees at 31 March 2017, based upon advice given by a specialist adviser. The building itself does have a finite useful life but the overall value of £450,000 as used in these accounts assumes that the value of the old building is not material.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and cash in hand includes all bank accounts (including the deposit account) and cash on hand.

Page 12

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value.

2 Legal status of the charity

The charity is an independent charity, registered at the Charity Commission under Charity Number 305037. The registered contact is the treasurer, Mr N Weston.

3 Income from donations

Farnham Institute
Hedgehogs
Farnham Round Table
MSSC
Farnham Angling
Surrey County Council
Others
2024
-
2,500
-
-
775
-
462
3,737
2023
3,000
-
1,888
25,000
-
3,000
973
33,861

4 Income from grants

No business support grants were received in the year ended 31 March 2024 (in the year ended 31 March 2023 the corresponding figure was £9,360).

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Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

5 Charitable activities

Weekly boating and rowing
Mess dinner
Other
Income
£
-
520
-
520
2024
Expenditure
£
1,196
255
151
1,602
Surplus /
deficit
£
(1,296)
265.
(151)
(1,182)

The “Return to Parading/Boating” costs relate to additional expenditure to make the unit and the activities “Covid Secure” in line with the applicable guidelines in place at the time of that expenditure.

Weekly boating and rowing
Mess dinner
Activity weekends
Other
6 Income from rent received
Auction
Container Hire
Maker Space
Tricks and Treats
Stagestruck
Hamlet Film Crew
Parking
Round Table
Other
2023
Income
£
Expenditure
£
-
1,081
570
573
270
-
456
-
1,296
1,654

2024
£
3,000
720
4,200
2,205
100
7,975
1,160
550
611
20,521
Surplus /
deficit
£
(1,081)
(3)
270.
456.
(358)
2023
£
4,310
720
-
2,265
470
-
405
8,170

Page 14

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

7 Analysis of expenditure on charitable activities

Note
Special events
5
Hall hire
Training
Rates and water rates
Light and heat
Telephone and internet
Postage, printing and stationery
Property maintenance
8
Motor expenses
Equipment repairs
9
Insurance
Other costs
Depreciation
Loss / (profit) on disposal of
fixed assets
Governance costs
8 Property repairs
Electrical work
Sewage system works
Heating system service
Roof repair
Scaffolding hire
Cleaning and waste disposal
Other items
2024
£
1,602
-
114
214
6,178
168
221
8,566
1,902
1,506
3,355
2,286
5,702
267
105
32,186
2024
£
963
220
798
-
-
6,659
377
9,017
2023
£
1,654
160
-
397
5,830
764
300
49,934
999
529
2,785
792
6,676
(84)
72
70,808
2023
£
5,800
2,276
726
32,374
4,500
6,083
803
52,562

Total cost allocated to charitable activities £8,566 (2023: £49,934), costs of generating funds £451 (2023: £2,628) and governance costs £ nil (2023: £ nil).

9 Equipment repairs

Equipment repairs
Boat repairs
Extinguisher service
Genie servicing
Trailer repairs
Other items (all <£100.00)
2024
£
293
264
686
431
-
1,674
2023
£
-
587
-
-
-
587

Total cost allocated to charitable activities £1,506 (2023: £529), costs of generating funds £84 (2023: £29) and governance costs £84 (2023: £29).

Page 15

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

10 Fixed assets

Freehold
Land &
Buildings
Cost or valuation:
As at 1 April 2023
450,000
Additions
-
Disposals
-
As at 31 March 2024
450,000
Depreciation
As at 1 April 2023
-
Charge for the year
-
Disposals
-
As at 31 March 2024
-
Net book value
As at 31 March 2024
450,000
As at 1 April 2023
450,000
Fixtures &
Fittings
Cost or valuation:
As at 1 April 2023
17,587.
Additions
326.
Disposals
(1,143)
As at 31 March 2024
16,770.
Depreciation
As at 1 April 2023
13,505
Charge for the year
1,097
Disposals
(1,089)
As at 31 March 2024
13,513
Net book value
As at 31 March 2024
3,257
As at 1 April 2023
4,082
Additions
Mattresses
Beds
Gate lock
Other items (all <£100.00)
Leasehold
Land &
Buildings
-
-
-
-
-
-
-
-
-
-
Band
Equipment
31,943
-
-
31,943
12,657
1,596
-
14,253
17,690
19,286
Plant &
Machinery
2,535.
-.
(120)
2,415.
2,070.
86.
(105)
2,051.
364.
465.
Sports &
Dive
Equipment
6,424
-
(1,312)
5,112
5,702
130
(1,113)
4,719
393
722
2024
-
-
326
-
326
Motor
Vehicles &
Trailers
Boats &
Associated
Equipment
13,171
42,992
-
-
-
-
13,171
42,992
11,465
27,212
426
2,367
-
-
11,891
29,579
1,280
13,413
1,706
15,780
Total
2024
Total
2023
564,652
563,464.
326
2,742.
(2,575)
(1,554)
562,403
564,652
72,611
67,183.
5,702
6,676.
(2,307)
(1,248)
76,006
72,611.
486,397
492,041.
492,041
496,281.
2023
2,385
357
-
-
2,742
Boats &
Associated
Equipment
42,992
-
-
42,992
27,212
2,367
-
29,579
13,413
15,780
Total
2023
563,464.
2,742.
(1,554)
564,652
67,183.
6,676.
(1,248)
72,611.
492,041.
496,281.

In addition, the Unit has beneficial, ongoing use of 1 further Quest and 1 Rigiflex with an outboard motor (that is used as a safety boat) but does not hold title to them.

Page 16

Accounts for the year to 31 March 2024

Farnham, Fleet and Aldershot Sea Cadets

11 Debtors
Debtors, rents and gift aid receivable
Other debtors
Prepayments and accrued income
12 Creditors due within one year
Trade creditors
Short term loan
Other creditors and accruals
2024
£
1,909
-
-
1,909
2024
£
595
-
4,457
5,052
2023
£
1,090
-
4,102
5,192
2023
£
1,253
4,500
5,687
11,440

13 Taxation

As a charity, Farnham, Fleet and Aldershot Sea Cadets Unit is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

Page 17