2022-12-31-accounts - Surf Life Saving Great Britain

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Contents						Pages
Trustees' Annual Report (incorporating			the	Directors' report)		1-8
Independent Auditor's	Report to	the Members				9-13
Statement of Financial	Activities	(Including		Income and Expenditure	Account)	14
Statement of Financial	Position					15
Cash Flow Statement						16
Notes to the financial	statements					17-33

Reference	and adm	inistrative	inistrative	details
Registered	charity	name		Surf Life Saving	Great	Britain
Charity registration		number		1015668			England	and Wales
				SCO42339			Scotland
Company	registration		number	02678080
Principal offic and		registered		Buckland House
oftlce				Harrier Way
				Sowton
				Exeter
				EX2 7HU
				United Kingdom
The Trustees				Mr RJ H Martin	MBE
				Mr G C Goodier
				Mr P W Lawrence
				Prof M J Tipton	MBE		(Resigned		24 October 2022)
				Mr P Coles			(Resigned		31 May 2022)
				Mr G S Mayhew
				Mrs J Shepherd
Chief Executive Office				Mr TW Coventry
Auditor				Westcotts (SW)	LLP
				Chartered accountants		& statutory	auditor
				80 Oxford Street
				Burnham-on-Sea
				TA8 1EF
Bankers				Lloyds Bank PLC
				234 High Street
				Exeter
				United Kingdom
				EX4 3NL
Solicitors				Dorade Law
				Brooms Court
				Dartmouth
				Devon
				TQ6 OLD

following Truste	es, who	are also the di	rectors, served during the	year.
Mr RJ H Martin	MBE	-appointed	17April 2011
Mr G C Goodier		-appointed	17April 2011
Mr P W Lawrence		-appointed	17Apdl 2011,appointed	as Chairman	22 June 2012
Prof M J Tipton	MBE	-appointed	23 March 2013, resigned	24 October	2022
Mr P Coles		-appointed	30January 2015,resigned 31 May 2022
Mr G S Mayhew		-appointed	26 August 2017
Mrs J Shepherd		-appointed	13September 2019

						Unrestricted	Restricted	Total Funds	Total Funds
					Notes	Funds	Funds	2022	2021f
Income
Donations and	legacies					290,679	78,756	369,435	329,216
Charitable activities						244,168		244,168	123,005
Investment Income						100		100	18
Other income									17,740
Total Income						534,947	78,756	613,703	469,979
Expenditure
Expenditure on	raising funds:
Costs of raising	donations		and legacies		9	8,523		8,523	14,910
Expenditure on	charitable		activities		10,11	494,969	78,756	573,725	406,514
Total expenditure						503,492	78,756	582,248	421,424
Net Income and net movement				In funds		31,455		31,455	48,555
Reconciliation	of	funds:
Total funds brought		forward			24	221,446		221,446	172,891
Total fund carried forward					24	252,901		252,901	221,446

				Notes	2022	2021
					6
Fixed assets
Tangible assets				17	31,110	34,147
Investments				18	1	1
					31,111	34,148
Current assets
Debtors				20	27,886	30,289
Cash at bank	and in hand				249,689	222,145
					277,575	252,434
Creditors: Amounts		falling due within one year		21	(55,785)	(65,136)
Net current assets					221,790	187,298
Total assets	less current		liabilities		252,901	221,446
Net assets					252,901	221,446
Funds ofthe charity:
Unrestricted	funds				252,901	221,446
Total charity	funds			25	252,901	221,446

		Notes	2022	2021
Net cash from operating activities		30	33,920	39,635
Cash flows from investing	activities:
Interest and dividends from	investments		100	18
Purchase of furniture and equipment			(6,476)	(22,907)
Net cash (used in) f provided	by Investing activities		(6,376)	(22,889)
Change in cash and cash equivalents In the year			27,544	16,746
Cash and cash equivalents	brought forward at 1 January 2022		222,145	205,399
Cash and cash equivalents	carried forward at 31 December 2022		249,689	222,145

5	Donations	and Legacies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			8	E	Z
	Donations
	Donations		41,471	78,756	120,227
	Subscrlptlons
	Membership		249,208		249,208
			290,679	78,756	369,435
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			f		E
	Donations
	Donations		39,026	62,712	101,738
	Subscrlptlons
	Membership		227,478		227,478
			266,504	62,712	329,216
6	Charitable	Activities
				Total Funds	Total Funds
				2022	2021
				F	8
	Club affiliation			44,499	13,950
	Education	courses		78,653	73,737
	Education	publication		13,105	12,452
	Education	delivery		20,612	11,559
	Events general			11,922	4,114
	Events entry fees			75,305	7,132
	Events sponsorship			72	61
				244,168	123,005

Investment	I	ncome
					Total Funds	Total Funds
					2022	2021
						E
Investment	income				100	18
All Investment		income is unrestricted	in the current and previous	year.

Total	Funds	Total	Funds
	2022		2021
			17,740

				Funds	Funds
				2022	2021
					F
Costs	of	generating	funds	8,523	14,910

Expenditure	Expenditure	on Charitable	Activities
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2022
				6
Charitable	life	saving and sporting	activities	312,510	55,129	367,639
Support costs				182,459	23,627	206,086
				494,969	78,756	573,725
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
					8	8
Charitable	life	saving and sporting	activities	186,658	43,898	230,556
Support costs				157,144	18,814	175,958
				343,802	62,712	406,514

11	Expenditure	Expenditure	on Charitable	Activities
					Activities
					Undertaken	Support	TotalFunds
					Directly	Costs	2022
					E	E
	Charitable	Life Saving and Sporting		Activities	367,639	202,136	569,775
	Governance		costs
	Auditors	remuneration				3,950	3,950
					367,639	206,086	573,725
					Activities
					Undertaken	Support	TotalFunds
					Directly	Costs	2021
					E		E
	Charitable	Life Saving and Sporting		Activities	230,556	172,458	403,014
	Governance		costs
	Auditors	remuneration				3,500	3,500
					230,556	175,958	406,514
12	Analysis	of	Support Costs
					Charitable Life
						Saving and
						Sporting	Total Funds
						Activities	2022
						E
	Staff costs					89,205	89,205
	Amortisation		and depreciation			9,513	9,513
	Other costs					107,368	107,368
						206,086	206,086
					Charitable Life
						Saving and
						Sporting	Total Funds
						Activities	2021
						E	E'
	Staff costs					68,364	68,364
	Amortisatlon		and depreciation			6,070	6,070
	Other costs					101,524	101,524
						175,958	175,958

Net income is stated after charging/(crediting):	Net income is stated after charging/(crediting):	Net income is stated after charging/(crediting):
			2022	2021
				F
Depreciation	of tangible fixed assets		9,513	6,070
Fees payable	for the audit ofthe financial	services	3,100	2,650
Fees payable	to the auditor for non-audit	services	850	850
Lease payments recognised as an expense			20,170	19,304

				2022	2021
				Total	Total
					f.
Wages and salaries				288,587	226,405
Social Security costs				24,827	18,589
Employer	contributions	to pension	plans	5,502	4,250
				318,916	249,244

2022	2021
No.	No.
10	8

Intangible assets
	Goodwill
	6
Cost
At 1 January 2022 and at 31 December 2022	20,000
Amortisatlon
At 1 January 2022 and at 31 December 2022	20,000
Carrying Amount:
At 31 December 2022

Tangible fixed assets
	Short
	leasehold	Plant &	Fixtures &	Motor
	property	machinery	fittings	vehicles	Total
Cost
At 1 January 2022	4,738	44,152	20,163	6,481	75,534
Additions			6,476		6,476
At 31 December 2022	4,738	44,152	26,639	6,481	82,010
Depreciation
At 1 January 2022	412	17,729	16,765	6,481	41,387
Charge for year	2,472	4,472	2,569		9,513
At 31 December 2022	2,884	22,201	19,334	6,481	50,900
Net book amounts
At 31 December 2022	1,854	21,951	7,305		31,110
At 31 December 2021	4,326	26,423	3,398		34,147

Cost or valuation
At 1 January 2022 and 31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021

Debtors
			2022	2021
			8
Trade debtors			1,020	16
Prepayments	8accrued income		12,784	11,532
Other debtors			14,082	18,741
			27,886	30,289
Creditors: amounts		falling due within one year
			2022	2021
Trade creditors			22,585	14,765
Accruals and	deferred	income	3,950	16,102
Other creditors			29,250	34,269
			55,785	65,136

Deferred	income
			2022	2021
			'E
At 1 January 2022			8,930	43,642
Amount	released	to income	(8,930)	(43,642)
Amount	deferred	In year		8,930
At 31 December		2022		8,930

Analysis of	Analysis of	Analysis of	c	haritable funds	haritable funds
Unrestricted				funds		At			At 31
						1 January			December
						2022	Income	Expenditure	2022
							F	E	E
General	funds					221,446	534,947	(503,492)	252,901
						At			At 31
						1 January			December
						2021	Income	Expenditure	2021
						E	E	E'	E
General	funds					172,891	407,267	(358,712)	221,446
Restricted			funds
						At			At 31
						1 January			December
						2022	Income	Expenditure	2022
						E	E	E
Charities		Aid		Foundation			43,756	(43,756)
Fisher Charitable					Foundation		15,000	(15,000)
South West			Water				20,000	(20,000)
Restricted		funds					78,756	(78,756)

			At			At 31
			1 January			December
			2021	Income	Expenditure	2021
			f	F
Charities	Aid Foundation			29,712	(29,712)
Fisher Charitable		Foundation		8,000	(8,000)
South West Water				25,000	(25,000)
Restricted	funds			62,712	(62,712)

Analysis of net as	sets between funds
		Unrestricted	Total Funds
		Funds	2022
Tangible fixed assets		31,110	31,110
Investments		1	1
Current assets		277,575	277,575
Creditors less than	1 year	(55,785)	(55,785)
Net assets		252,901	252,901
		Unrestricted	Total Funds
		Funds	2021
		F
Tangible fixed assets		34,147	34,147
Investments		1	1
Current assets		252,434	252,434
Creditors less than	1 year	(65,136)	(65,136)
Net assets		221,446	221,446

											2022	2021
											f
	Financial	assets	that are debt	Instruments		measured		at amortlsed		cost
	Financial	assets that are debt instruments			measured		at	amortised	cost		308,686	286,582
	Financial	liabilities measured		at amortlsed		cost
	Financial	liabilities	measured at	amortised	cost						55,785	65,136
27	Operating	lease	commitments

			2022	2021
Not later than		1 year	14,836	19,148
Later than	1 year and not later than 5years			11,858
			14,836	31,006

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			E	E	E
Income and endowments
Donations and legacies			266,504	62,712	329,216
Charitable activities			123,005		123,005
Investment income			18		18
Other income			17,740		17,740
Total Income			407,267	62,712	469,979
Expenditure
Expenditure on raising funds: ':Ccats of raising donations and legacies			14,910		14,910
Expenditure on charitable	activities		343,802	62,712	406,514
Total expenditure			358,712	62,712	421,424
', Net Income and net movement		In funds	48,555		48,555
Reconciliation offunds:
:Total funds brought forward			172,891		172,891
Total fund carried forward			221,446		221,446

30	Reconciliation	of net	of net	movement	movement	movement	In funds	to net cash	flow from operating	activities
										2022	2021
	Net movement	In funds								31,455	23,803
	Investment in subsidiary									(1)	(1)
	Add back depreciation			charge						9,513	1,682
	Deduct interest	Income		shown		in	investing	activities		(100)	(24)
	Decrease (increase)		in	debtors						2,404	3,025
	Increase (decrease)		In	creditors						(9,351)	23,706
	Net cash used In operating				activities					33,920	52,191
31	Analysis ofchanges		In net debt
									At		At
									01-Jan	Cash	31-Dec
									2021	flowe	2022
									8	f	8
	Cash and cash	equivalents
	Cash								222,145	27,544	249,689
	Total								222,145	27,544	249,689
									At		At
									014an	Cash	31-Dec
									2020	flows	2021
										8	6
	Cash and cash	equivalents
	Cash								205,399	16,746	222,145
	Total								205,399	16,746	222,145