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2024-03-31-accounts

Trafford Sea Cadet Corps

Unit Number 425 - Charity No 520003

Annual Statement of Account for the Unit

SECTION C: TRUSTEES' ANNUAL REPORT - For the year ending 31st March 2024

Unit Address: Trafford Sea Cadets TS Talisman Manchester Road Altrincham WA14 5PZ

Unit Management Committee members (the 'charity trustees') at year end:

Name UMC Start
Date
Role Current Role
Start Date
Charity
Commission
Aware
HMRC Aware
Sue
Shufflebotham*
28 Sep 2011 Chairperson 22 Oct 2014 Yes Yes
Imelda Arthern Secretary 1 Feb 2022 Yes Yes
Dionne Bellis* 10 Oct 2020 Treasurer 1 Feb 2022 Yes Yes
Peter Johnson 9 Sep2010 Unit Chaplain 9 Sep2010 Ex-officio Ex-officio

* Account Signatories (additonally PO Wiles, Admin Officer)

Other persons who were charity trustees during the financial year:

Name Role Start Date on
UMC
Date Left Charity
Commission
Aware
HMRC Aware

Independent Examiner of Accounts:

Tom Buckley

Commanding Officer: Joshua Shufflebotham

Nature and date of the Unit's constitution (governing document):

Governed by Sea Cadet Regulations.

The method(s) adopted for recruiting new trustees, and how trustees are elected or otherwise appointed (and by whom) in accordance with the Unit's constitution, are as follows:

Unit Management Committee (UMC) members are elected annually at the Annual General Meeting (AGM). UMC members are elected from the membership of the Sea Cadet Unit which is drawn loosely as being those with an interest in the unit. In the event of a vacancy arising during the year (known as a casual vacancy), the UMC have the power to appoint a new UMC member. The UMC member appointed will serve until the date of the next AGM, after which the post will be filled by election.

The Unit's charitable purpose(s) 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:

• The continued provision of high quality unit level training for Royal Marine Cadets, Sea Cadet and Junior Cadets, and the ongoing encourangement of participation in District, Area and national courses and competitions.

The Sea Cadet Unit trustees acknowledge with thanks the extra support of the Ministry of Defence by way of grants in aid, loan of equipment and services of personnel to the Unit during this financial year. The Trustees acknowedge with thanks the kind donations and grants awarded as follows:

Public Benefit:

The UMC continue to give due regard to the public benefit provided by the Unit in relation to the charitable purpose of the Sea Cadet movement as set out in the activities and achievements as 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. In order to achieve this the Unit takes young people from all backgrounds, including where possible those with disabilities and develops their skills and abilities by:

• Regular and structured activities with a nautical theme.

• Allowing young people to take part in activities connected with the wider Sea Cadet movement such as seaborne activities, events and competitions at district, area and national levels.

Contributions are kept low in order to ensure all those who wish to take part in the activities of the Unit may do so.

Reserved, Restricted and Designated Funds

Reserves Policy:

The unit relies heavily on cadet contributions, donations, fundraising activities and successful grant awards, which together form a significantly high proportion of the overall income to the charity; the percentage varies but will usually be in excess of 70-80% of unit income (excluding restricted income for courses and activities).

An unforeseen and sudden reduction of this income (for example if the unit was required to close for a period of time due to unforeseen circumstances), would severely jeopardise the unit’s ability to pay it’s bills and carry out the objects of the charity.

To safeguard against such an eventuality, the unit maintains unrestricted reserves at a level equating to 6 months revenue payments; namely utilities and insurance which are paid on monthly schemes and are unlikely to reduce in this short term.

Year-end reserves amounted to £5,145.27, equal to approximately six months on that basis.

Restricted Funds: Grants & Donations:

Where the unit receives a grant or donation for which the purpose has been specified by the donor, these funds will be held in a restricted fund named to indicate the intended purpose and/or the donor.

Grants & Donations at year-end, for projects yet to be completed, amounted to £5,405.07.

Unrestricted Designated Fund: The Galley Fund

This fund was set up to ensure that the provision of drinks and confectionary for sale at stand easy does not make a loss and eat into the unit’s General Funds. All monies raised from such sales is paid into the Galley Fund which is then used to purchase further items for resale. The amount held at the end of a financial year is determined by the trustees best estimate of the amount required to restock the galley for this purpose during the following month, currently set at a maximum of £300. Any excess is removed from the fund and used generally to further the charity’s objects. At year-end, the Galley Fund contained £0

Unrestricted Designated Fund: Uniforms & Badges

Upon joining, the unit receives a uniform upkeep/joining fee from parents/carers. These funds are designated by the trustees to assist with the purchase of uniform badges and slides, or other uniform related items. Where demand exceeds the funds available, the trustees may purchase essential items from general unit funds. The amount held in this fund is determined by the number of payments received and the demand for such items, but is usually a fairly small amount of less than £200 due to the ongoing demand for such items.

At year-end, this fund contained £0

Unrestricted Designated Fund: Building/Boat Maintenance and Repairs

Due to the potential high costs involved in ongoing maintenance of buildings and boats, and the fact that the unit would not be able to carry out it's objects without them, trustees may decide to allocate funds for a foreseen purpose related to this as a means of ensuring that these items do not deteriorate beyond repair or to a point where costs are likely to escalate. Where such funds have been allocated, the amount will usually be in line with a quotation or estimate received from a reputable contractor capable of carrying out the work to a standard which meets MSSC/SCC requirements. Funds will be named to indicate the intended purpose (eg. Viking Repairs, Roof Repairs, Security etc.). At year-end, this fund contained £00.00

There are no restricted funds in deficit.

The Unit and/or its trustees do not hold any assets for other Sea Cadet Units or charities.

Serious Incidents:

The trustees confirm that no serious incidents or other matters have occurred during this financial year which they should have brought to the attention of the Charity Commission and have not done so already.

Date signed as authorised by the Unit's Management Committee:
Dionne Bellis
20 August 2024
Unit Treasurer
Unit Chairperson
Sue Shufflebotham

Note: The statutory audit or independent examination report on the accounts must be attached.

Trafford Sea Cadets - Profit & Loss: Accounting Year 2023/24

Debit
Credit
Turnover
43387
Debit
Credit
Turnover
43387
Debit
Credit
Turnover
43387
Sales 557
Subs 15945
Course Payment Income 5359
Stand EasyIncome 3280
Branded ClothingIncome 222
Donations 5405
FundraisingEvent 2661
Gift Aid(HMRC) 2749
Grant 4000
Uniform and Badges 1158
Card Transaction 2051
Other Income
68
Interest Received 68
Cost of Sales
3589
Cost of Sales
9
Materials
1054
Equipment Hire
75
Course Payment Outgoings
860
Stand EasyOutgoings
1591
Gross Profit
39866
Administration Expenses
43025
BuildingMaintenance
12834
Branded ClothingOutgoing
2490
Uniform
1874
Boats
5737
Utilities
3297
Office Costs
1404
Rent
7
Computer Hardware
522
Office Equipment
2398
Internet & Telephone
884
Mobile Phone
60
Printing
688
Stationery
1381
Sundries
1933
BuildingMaintenance 12834
Branded ClothingOutgoing 2490
Uniform 1874
Boats 5737
Utilities 3297
Office Costs 1404
Rent 7
Computer Hardware 522
Office Equipment 2398
Internet & Telephone 884
Mobile Phone 60
Printing 688
Stationery 1381
Sundries 1933
Course Food 2283
AccountancyFees 300
Postage 9
Subscriptions 312
Insurance 2405
Travel 32
Subcontractor Costs 764
Staff Training 79
Staff Entertaining 546
Entertaining 786
Bank(Current & Reserve Account)
Opening: 36700
Receipts: 43455
Payments: 46614
ClosingBalance: 33541

Check 28421.44 Current 5119.8 Reserve

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Trafford Sea Cadets On accounts for the year ended 313t March 2024 Charity no {if any) 520003 Set out on pages rif 4flditiAn*l I report to the trustees on my examination of the accounts of the above charity (Ihe Trust.) for the year ended As the charivs trustees. you a￿ responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Acf). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Responslbilltles and basis of report Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect: the accounting records We￿ not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gtve a Irue and faif view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Please delete the words in the brackets rf they do not apply. Date: Signed: Name: Relevant professional qualification{s) or body aC4MA IER Oct 2018

(rf any): Address: Iqj I rG Si)£1 ￿&s5 SARLlicEs UTQ oGCILfi É IL THF., 6A-S ALLAA4 L44J£ AL7KJ Section B Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32, Independent examination of charty accounts: directions and guidance for examiners). Give here brlef detsils of any Items that the examiner wishes to disclose. IER Oct 2018