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2020-12-31-accounts

John Gilleard FCA
Senior Statutory Auditor
For and on behalf ofDutton Moore
Chartered
Accountants
Statutory Auditor

Unrestricted Restricted Total Total
Note Funds Funds 2020 2019
Income
Donations,
Grants
and Sundry Income		 5(a) 209,013 209,013 23,435
Investment
Income		 5(a) 1,399 1,399 2,861
210,412 210,412 26,296
Income from Charitable Activities:
Provision ofsurvival
and		 safety courses 5(b) 1,540,023 1,540,023 2,002,336
Total Income f1,750,435 81,750,435 f2,028,632
Expenditure
Expenditure
on Charitable		 Activities
Provision ofsurvival
and		 safety courses 8(a) 1,920,798 1,920,798 2,114,799
Total Expenditure 81,920,798 f.1,920,798 f2,114,799
Net Income/(Expenditure) for the year (170,363) (170,363) (86,167)
Transfers between
funds		 19
Net Movement
in funds		 (170,363) (170,363) (86,167)
Reconciliation offunds
Total Funds, brought
forward
at ln January, 2020 679,221 679,221 765,388
Total Funds, carried forward
at 31"December, 2020 f508,858 f508,858 f679,221

Notes 2020 2019
Turnover Sb 1,540,023 2,003,896
Less Cost ofCourse Fees (1,094,608) (1,223,668)
Gross Surplus 445,415 780,228
Less Administrative Expenses 402,400 435,267
Establishment Charges 355,582 385,274
Financial Charges 20,735 24,543
Depreciation 47,459 46,043
Deficit on Sale ofFixed Assets 14 (826,190) 4 (891,131)
(380,775) (110,903)
Add Other Operating Income 209,013 21,875
Operating
Surplus		 6 (171,762) (89,028)
Add Interest Receivable 5(a) 1,399 2,861
Deficit on Ordinary Activities for the year f,(170,363) I(86,167)

BALANCE SHEET AS AT31"DECEM BER, 2020
Notes 2020 2019
FIXEDASSETS
Tangible Assets 11/12 302,797 327,174
CURRENT ASSETS
Debtors 14 309,854 307,172
Cash at Bank and in Hand 393,281 344,909
703,135 652,081
CREDITORS: amounts falling due
within one year 15 (497,074) (300,034)
Net Current Assets 206,061 352,047
Total Assets less Current Liabilities 4508,858 f679,221
RESERVES
Unrestricted
Income Funds		 9 508,858 679,221
Restricted Funds 10
f508,858 f679,221

Notes 2020 2019
Cash generated
by/(used		 in)
operating
activities		 20 70,069 (9,162)
Cash flows from investing activities
Interest received 1,399 2,861
Purchase oftangible
fixed		 assets (23,096) (93,352)
Receipts from sales oftangible assets
Cash used in investing
activities		 (21,697) (90,491)
Cash flows from financing activities
Increase/(decrease)
in cash		 and cash
equivalents
in the year		 48,372 (99,653)
Cash and cash equivalents at &e
beginning ofthe year 344,909 444,562
Total cash and cash equivalents at
the end ofthe year 21 f393,281 F344,909

NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS (CONTINUED)
5.a) Analysis ofDonations, Grants and Sundry Income 2020 2019
Grants receivable 1,560
Coronavirus job retention scheme grants receivable 209,013
Donations 20,000
Insurance
claims		 1,875
f209,013 f23,435
Investment
Income
Bank interest receivable f1,399 K2,861
All ofthe above income for 2020 and 2019 is unrestricted fund income.
5.b) Income from Charitable Activities 2020 2019
Activity
Offshore and Standby Vessel
Training (OPITO approved) 514,695 680,171
STCW (Maritime) 403,653 307,476
COMPEX and Electrical 233,246 256,319
Emergency
Response		 169,055 394,520
Management/Technical and Specialist 13,773 26,628
First Aid &Medical Courses 23,820 44,591
Other Survival
and Firefighting		 16,543 24,708
Miscellaneous 9,977 4,213
Renewables 155,261 263,710
f1,540,023 f2,002,336
All ofthe above income for 2020 and 2019 is unrestricted fund income.
6. Operating
Surplus
is stated		 after charging the following items;
Depreciation f47,459 f46,043
Auditors'
Remuneration		 f5,750 f5,750
Operating
Lease Rentals		 — Land and Buildings f142,702 8142,476
Other Equipment K6,902 f6,843
7. Staff Costs
Training Staff Salaries 694,522 686,510
Office Salaries 255,070 268,611
Employer's
NIC		 82,981 86,105
Pension Scheme Contributions 40,722 39,468
Other Staffing Costs 15,742 21,168
$1,089,037 Z1,101,862

Staff Costs (continued)
2020No. 2019No.
Number ofstaff accruing benefits under money
purchase
pension scheme		 31 31
The average monthly
number		 ofemployees during
the year was made up as follows:
Survival
Training		 Staff 29 29
Office 9 10
39
Average full time equivalent employee numbers
were as follows:
Survival
Training		 Staff 23.11 24.93
Office 8.01 8.30
31.12 33.23

Direct Charitable
Ex		 penditure
(Training Se		 rvices):
Direct Costs Support Costs Total
Activity (8.b)
Offshore
and Standby Vessel Training
(OPITO approved) 559,286 82,670 641,956
STCW (Maritime) 438,621 64,835 503,456
COMPEX and Electrical 253,453 37,464 290,917
Emergency
Response		 183,701 27,154 210,855
Management/Technical and Specialist 14,966 2,212 17,178
First Aid and Medical Courses 25,884 3,826 29,710
Other Survival
and Fire		 Fighting 17,976 2,657 20,633
Miscellaneous 10,841 1,602 12,443
Renewables 168,712 24,938 193,650
11,673,440 $247,358 f.1,920,798

.b)
Analysis ofSupport		 Costs
Other Admin
Costs (incl.
Staffing IT Governance
Costs Communications Computers Costs) Total
Activity
Offshore and Standby Vessel
Training (OPITO approved) 49,252 2,664 6,925 23,829 82,670
STCW (Maritime) 38,626 2,090 5,431 18,688 64,835
COMPEX and Electrical 22,320 1,207 3,138 10,799 37,464
Emergency
Response		 16,177 875 2,275 7,827 27,154
Management/Technical and Specialist 1,318 71 185 638 2,212
First Aid and Medical Courses 2,279 123 320 1,103 3,825
Other Survival
and Fire		 Fighting 1,583 86 223 766 2,658
Miscellaneous 954 52 134 462 1,602
Renewables 14,857 804 2,089 7,188 24,938
f147,366 Z7,972 f20,720 f71,300 f247,358

8.c) Governa nce
Costs		 2020 2019
Auditors remuneration 5,750 5,750
Consultancy
and professional		 fees 4,939 4,993
f10,689 f10,743
Support costs have been apportioned according to the proportion ofeach separate training stream to total
income.
9. Reconciliation
ofMovements		 in Unrestricted Income Funds 2020 2019
Opening Funds 679,221 765,388
Income 1,750,435 2,028,632
Expenditure (1,920,798) (2,114,799)
Transfers (Note 20)
Closing Funds f 508,858 f.679,221

Reconciliation of Movements in Restricted Income Funds 2020 2019
Opening
Funds
Income
Expenditure
Transfers between Funds (Note 19)
Closing Funds
Tangible Fixed Assets —Current year
Fixtures,
Freehold Fittings
Land and Leasehold and Motor
Buildings Property Equipment Vehicle Total
Cost
At la January, 2020 1,377,518 948,921 1,476,512 8,697 3,811,648
Additions 23,096 - 23,096
Disposals (19,260) - (19,260)
At31"December, 2020 81,377,518 6948,921 81,480,348 f8,697 83,815,484
Depreciation
At I"January 2020		 1,157,563 938,904 1,379,313 8,694 3,484,474
Added this Year 17,492 1,030 28,937 — 47,459
Disposals (19,246) - (19,246)
At 31"December, 2020 81,175,055 f939,934 f1,389,004 f8,694 f3,512,687
Net BookValue
At 31"December, 2020 8202,463 88,987 f91,344 f 3 f302,797
At 31"Decetnber, 2019 f219,955 f10,017 $97,199 f 3 f327,174

Tangible Fixed Assets —Preced ing year
Fixtures,
Freehold Fittings
Land and Leasehold and Motor
Buildings Property Equipment Vehicle Total
Cost
At 1"January, 2019 1,385,904 938,621 1,401,203 8,697 3,734,425
Additions 6,309 10,300 76,743 93,352
Disposals (14,695) (1,434) (16,129)
At 31"December, 2019 f1,377,518 f948,921 f1,476,512 f8,697 f3,811,648
Depreciation
At 1"January 2019 1,154,010 938,410 1,353,442 8,694 3,454,556
Added this Year 18,247 494 27,302 - 46,043
Disposals (14,694) - (1,431) - (16,125)
At 31"December, 2019 f1,157,563 f938,904 f1,379,313 f8,694 f3,484,474
Net BookValue
At 31"December, 2019 f219,955 f10,017 f97,199 f.3 f327,174
At 31"December, 2018 f231,894 f211 f47,761 f.3 f279,869

Creditors: Amounts falling due within one year 2020 2019
Trade Creditors 182,716 171,387
Other Taxes 264,800 93,711
Other Creditors and Accruals 49,558 34,936
f497,074 6300,034

2020 20189
Expiring within one year 25,208
Expiring in two to five years 260,221 432,368
f285,429 6432,368

20. Reconciliation ofNet Movement Reconciliation ofNet Movement in Funds to Net Cash
Flow from Operating Activities 2020 2019
Net movement
in funds		 (170,363) (86,167)
Add back depreciation
charge and loss on disposal offixed		 assets 47,473 46,047
Decrease/(increase)
in debtors		 (2,682) 38,205
Increase/(decrease)
in creditors		 197,040 (4,386)
Investment
Income		 (1,399) (2,861)
Exceptional
Item
570,069 K(9,162)
21. Analysis ofChanges
in		 Net Funds
At
I"January		 At
31December
2020 Cashflows 2020
Cash at bank and in hand 344,909 48,372 393,281
Total cash and cash equivalents
at the end ofthe year f344,909 f48,372 F393,281

F O RTHE YEAR EN DED 31"DEC EMBER, 2020
2020 2019
Course Fees 1,540,023 2,003,896
Less Course Fees, including Catering,
Accommodation and Training Aids 310,114 448,367
Training Staff Salaries 781,359 774, 164
Fire Ground Maintenance Costs 3,135 (1,094,608) 1,137 (1,223,668)
Gross Surplus 445,415 780,228
Less:
Administration
Expenses
Office Salaries 291,971 306,606
Other Staffing Costs 15,707 21,092
Consultancy
and Professional		 Fees 4,939 4,993
Telephone 6,834 6,667
Printing,
Stationery		 and Advertising 5,041 17,445
Postage dc Carriage 3,149 4,465
Lease ofEquipment 6,902 6,843
Travelling
Expenses		 1,215 4,318
Motor Expenses 3,439 4,750
Membership
Fees and Subscriptions		 6,755 6,677
Security/Fire
Protection		 12,892 13,034
Janitorial Expenses 35,808 38,064
Sundry Expenses 7,748 (402,400) 4,251 (439,205)
Establishment
Charges
Rent, Rates, Light &Heat 220,682 234,423
Insurance 78,062 76,210
Repairs and Renewals 56,838 (355,582) 70,703 (381,336)
Financial Charges
Audit and Accountancy 5,750 5,750
Bank Charges 13,556 12,253
Legal Charges
Bad Debts 1,429 (20,735) 6,540 (24,543)
Carried forward (333,302) (64,856)

2020 2019
Brought forward (333,302) (64,856)
Add Other Operating Income 209,013 21,875
Operating
Deficit		 (124,289) (42,981)
Add Interest Receivable 1,399 2,861
Excess ofExpenditure over Income (122,890) (40,120)
Less Deficit on Sale ofFixed Assets (14) (4)
Less Depreciation (47,459) (46,043)
Net Deficit for the Year f(170,363) f(86,167)