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2022-11-30-accounts

Trustees' Annual Report for the period

Period start date Period end date 01 Dec 2021 30 Nov 2022 From To

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1034696

Wiltshire School of Gymnastics

Charity's principal address Lysander Road, Bowerhill, Melksham Wiltshire Postcode SN12 6SP

Names of the charity trustees who manage the charity

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10
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20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Andrew Hunt Chair
Mike Browne Treasurer
Claire Webb Secretary
Derek Phillips
Marc Bailey

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

1

Names and addresses of advisers (Optional information)
Type of adviser
Name
Address		 Names and addresses of advisers (Optional information)
Type of adviser
Name
Address		 Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution

Type of governing document (eg. trust deed, constitution) Association How the charity is constituted

Appointed by trustees Trustee selection methods

(eg. appointed by, elected by)

Additional governance issues (Optional information)

We maintain Child Protection Policy, Enhanced DBS checks, Welfare You may choose to include Officers and are fully affiliated to British Gymnastics. We are accredited additional information, where with British Gymnastics GymMark and Sport England Club Mark relevant, about:

Section C Objectives and activities

The charities objectives are to organise, provide and assist in the organisation of facilities which will enable and encourage Summary of the objects of the children and young in full time education to undertake charity set out in its gymnastics. Ensuring that due attention is given to the physical governing document education and development of such children and young people.

TAR

March 2012

2

We currently offer a wide range of gymnastics and fitness activities for people of all ages and abilities.

Our friendly staff at the Wiltshire School of Gymnastics will introduce and develop the sport of gymnastics in a manner that encourages each gymnast to reach his/her full potential in a safe, healthy, and positive environment.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

TAR

March 2012

3

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The club remains on a good financial footing and continues to develop, continuing to host many competitions through the year for both ourselves and other organisations including British Gymnastics.

As last year, recruitment remains a very challenging area for WSG– we have been advertising the Head Coach role for over 2 years without any success due to the lack of coaches available with the current employment market conditions within gymnastics.

We continue to invest in both our staff and the equipment in the club to ensure continued high standards – and we now have a very good level of equipment throughout and will be replacing all the lights in the main gym next month which is a significant investment in the future.

As I wrote last year, as a club we decided that we will be an exemplar in this area to ensure the safe coaching and support of all our gymnasts in an open way with both staff and parents and believe this is being demonstrated throughout all that we do.

TAR

March 2012

4

Section E Financial review

We hold enough cash in the bank to cover everyday expenses and use a Brief statement of the Deposit account to build reserves for special projects when needed. Such charity’s policy on reserves as redevelopment and equipment replacement.

Details of any funds materially None in deficit

Further financial review details (Optional information)

Our main source of income is through training fees and through You may choose to include Fundraising and Competition events that we hold at the School. All additional information, where income goes back into the club to purchase equipment and to repair and relevant about: maintain the buildings

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Andrew Hunt Position (eg Secretary, Chair, Chair etc) Date 10/07/23

TAR

March 2012

5

DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Mr Andrew Hunt Wiltshire School of Gymnastics, Lysander Road Bowerhill, Melksham SN12 6SP

24[th] May 2023

Dear Andrew,

Please find attached the charity accounts for Wiltshire Gymnastics (charity) to 30[th] November 2022.

The charity made a surplus of £83,386 during the year up by 96% on 2021 (£42,450). Income totaled £711,568 (+15% / £94,198 on the previous year). Expenditure was 9% higher than 2020.

We have assumed, as previous years, that the surplus will be utilized by the charity in future years to further meet its charitable objectives.

The trustees listed in the accounts align with the Charities Commission which we have assumed is correct.

Our fees for the year of £2,000 have been included in these accounts. The invoice is being sent separately for your kind attention. Our fees have not changed for many years so please be advised that our fees for future years will be increased by 10% to £2,200+VAT

Please let me know if you have any queries.

Yours sincerely,

Lucy Key MAAT Accountant

DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Charity number: 1034696

Wiltshire School of Gymnastics

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 November 2022

DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Contents Page For the year ended 30 November 2022

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 11
Detailed Statement of Financial Activities 12 to 13

DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Report of the Trustees

For the year ended 30 November 2022

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 November 2022. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

FINANCIAL REVIEW

Going concern

These financial statement have been prepared on the basis of being a going concern.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Wiltshire School of Gymnastics Charity registration number 1034696 Principal address Lysander Road Bowerhill Melksham Wiltshire SN12 6SP

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr A Hunt Mr D Phillips Mr M Browne Ms C Webb Independent examiners Chippendale and Clark First Floor, Absol House Ivy Road Industrial Estate Chippenham SN15 1SB

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 02 June 2023 Mr A Hunt

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Independent Examiners Report to the Trustees

For the year ended 30 November 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 30 November 2022.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity'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.

Independent examiners statement

Since the Charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns 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 understanding of the accounts to be reached.

Philip Clark

ACMA Chippendale and Clark First Floor, Absol House Ivy Road Industrial Estate Chippenham SN15 1SB

02 June 2023

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Statement of Financial Activities For the year ended 30 November 2022

Notes Unrestricted 2021
funds
£ £
Income and endowments from:
Donations and legacies 2 - 181
Charitable activities 3 610,572 405,860
Other trading activites 4 86,585 59,701
Investments 5 2,380 2,001
Other income 6 12,031 149,627
Total 711,568 617,370
Expenditure on:
Raising funds 7 (80,989) (55,587)
Charitable activities 8/9 (547,193) (519,333)
Total (628,182) (574,920)
Net income 83,386 42,450
Reconciliation of funds
Total funds brought forward 1,929,768 1,887,318
Total funds carried forward 2,013,154 1,929,768

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Statement of Financial Position As at 30 November 2022

Notes
Fixed assets
Tangible assets
14
Current assets
15
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
17
Total funds		 £
2022
1,531,547
1,531,547
28,499
490,659
519,158
(37,551)
481,607
2,013,154
2,013,154
2,013,154
2,013,154		 £
2021
1,500,368
1,500,368
13,342
441,623
454,965
(25,565)
429,400
1,929,768
1,929,768
1,929,768
1,929,768

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr A Hunt Trustee 02 June 2023

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements

For the year ended 30 November 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Wiltshire School of Gymnastics 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).

Going concern

These financial statement have been prepared on the basis that the charity is a going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Extension Costs 0.5% Straight line Plant and Machinery 10% Straight line Office Equipment 25% Straight line Refurbishments 10% Straight line Gymnastics Equipment 20% Reducing balance

2. Income from donations and legacies

Donations received 2021
2022
£
£
181
-
181
-

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2022

3. Income from charitable activities

2022 2021
£ £
Unrestricted funds
To provide facilities to enable
and encourage children and
young peeople to undertake
gymnastics
Pre School 88,936 55,615
Recreational Gym 380,173 249,552
Womens Gymnatics 49,339 44,803
Holiday Club 33,296 23,020
Team Gym 58,828 32,870
610,572 405,860
610,572 405,860
ncome earned from other activities
2022 2021
£ £
Unrestricted funds
Fundraising 7,312 3,683
Gift Aid 79,273 56,018
86,585 59,701
nvestment income
2022 2021
£ £
Unrestricted funds
Income from investment 2,000 2,000
properties
Bank interest receivable 380 1
2,380 2,001

4. Income earned from other activities

5. Investment income

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued For the year ended 30 November 2022

6. Other income

Unrestricted funds
Feedback Tariff
Furlough income and Covid grants
xpenditure on other trading activities
Unrestricted funds
Fundraising
osts of charitable activities by fund type
Unrestricted funds
To provide facilities to enable
and encourage children and
young peeople to undertake
gymnastics
Support costs
osts of charitable activities by activity type
Activities undertaken directly
To provide facilities to enable
and encourage children and
young peeople to undertake
gymnastics		 2022
£
9,031
3,000
12,031
2022
£
80,989
80,989
2022
£
445,739
101,454
547,193
2022
£
547,193		 2021
£
16,752
132,875
149,627
2021
£
55,587
55,587
2021
£
445,906
73,427
519,333
2021
£
519,333

7. Expenditure on other trading activities

8. Costs of charitable activities by fund type

9. Costs of charitable activities by activity type

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2022

10. Analysis of support costs

Analysis of support costs
2022 2021
£ £
Governance costs 101,454 73,427
Net income/(expenditure) for the year
This is stated after charging/(crediting):
2022 2021
£ £
Depreciation of owned fixed assets 54,037 43,144
Accountancy fees 8,135 8,160
Staff pension contributions 5,672 5,952

11. Net income/(expenditure) for the year

12. Staff costs and emoluments

Total staff costs for the year ended 30 November 2022 were:

Salaries and wages
Social security costs
Pension costs
Employees		 2022
£
328,522
7,367
5,672
341,561
2022
0
0		 2021
£
349,187
20,348
5,952
375,487
2021
26
26

13. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2022

14. Tangible fixed assets

Extension Plant and Refurbishme Gymnastics Office
Cost or valuation Costs Machinery nts Equipment Equipment Total
£ £ £ £ £ £
At 01 December 2021 1,400,852 57,193 109,863 154,335 22,747 1,744,990
Additions - 6,707 - 77,496 1,012 85,215
At 30 November 2022 1,400,852 63,900 109,863 231,831 23,759 1,830,205
Depreciation
At 01 December 2021 41,885 40,035 45,068 98,250 19,384 244,622
Charge for year 7,004 6,390 10,986 26,733 2,923 54,036
At 30 November 2022 48,889 46,425 56,054 124,983 22,307 298,658
Net book values
At 30 November 2022 1,351,963 17,475 53,809 106,848 1,452 1,531,547
At 30 November 2021 1,358,967 17,158 64,795 56,085 3,363 1,500,368

The depreciation charge for the year is £(5,195) in respect of assets leased under finance leases or hire purchase contracts.

15. Debtors

2022 2021
£ £
Amounts due within one year:
Trade debtors 11,607 4,108
Amounts due by group and associated undertakings 5,524 5,475
Prepayments and accrued income 9,014 1,405
Other debtors 2,354 2,354
28,499 13,342

16. Creditors: amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income		 2022
£
12,698
20,965
3,888
37,551		 2021
£
5,429
16,717
3,419
25,565

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2022

17. Movement in funds

Unrestricted Funds

Balance at Incoming Outgoing Balance at
01/12/2021 resources resources 30/11/2022
£ £ £ £
General
General 1,929,768 711,568 (628,182) 2,013,154
1,929,768 711,568 (628,182) 2,013,154
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/12/2020 resources resources 30/11/2021
£ £ £ £
General
General 1,887,318 617,370 (574,920) 1,929,768
1,887,318 617,370 (574,920) 1,929,768
Purpose of unrestricted Funds
General
To support the activities of the charity.
Analysis of net assets between funds
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 1,531,547 481,607 2,013,154
1,531,547 481,607 2,013,154

18. Analysis of net assets between funds

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2022

Previous year

Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 1,500,368 429,400 1,929,768
1,500,368 429,400 1,929,768

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DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Detailed Statement of Financial Activities

For the year ended 30 November 2022

INCOME AND ENDOWMENT
Donations and legacies
Donations
Charitable activities
Pre School
Recreational Gym
Womens Gymnatics
Holiday Club
Trampolining
Events & Competitions
Schools & Groups
Team Gym
Other trading activities
Fundraising
Income from Gift Aid
Investments
Income from investment properties
Bank interest receivable
Other income
Feedback Tariff
Furlough income and Covid grants
Total incoming resources
EXPENDITURE
Other trading activities
Fundraising
Charitable activities
Staff costs - wages & salaries
Staff costs - social security costs
Staff costs - pension contributions
Operating leases - hire of plant & machinery
Rates & Water
Insurance
Travel expenses
Repairs & maintenance
Other costs
Preschool expenses
Recreational Gym expenses		 £
2022
-
-
88,936
380,173
49,339
33,296
22,368
12,592
6,485
17,383
610,572
7,312
79,273
86,585
2,000
380
2,380
9,031
3,000
12,031
711,568
(80,989)
(80,989)
(328,522)
(7,367)
(5,672)
(935)
(25,263)
(11,226)
(2,432)
(33,226)
(23,212)
(524)
(1,997)		 £
2021
181
181
55,615
249,552
44,803
23,020
17,630
1,158
720
13,362
405,860
3,683
56,018
59,701
2,000
1
2,001
16,752
132,875
149,627
617,370
(55,587)
(55,587)
(349,187)
(20,348)
(5,952)
(935)
(20,912)
(6,912)
(297)
(22,563)
(14,511)
(182)
(85)

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This page does not form part of the statutory financial statements

DocuSign Envelope ID: 47EC19B9-97BB-4CD0-B15B-8257B8952F34

Wiltshire School of Gymnastics Detailed Statement of Financial Activities Continued

For the year ended 30 November 2022

Womens Gym expenses
Team Gym expenses
Events & Competitions expenses
Holiday Club expenses
SUPPORT COSTS
Governance costs
Accountancy fees
Legal fees
Depreciation of owned assets
Interest payable
Partial Exemption VAT
Total resources expended
Net Income		 (4,612)
(261)
(376)
(114)
(445,739)
(8,135)
(1,344)
(54,037)
(5,195)
(32,743)
(101,454)
(628,182)
83,386		 (3,274)
(139)
(432)
(177)
(445,906)
(8,160)
(3,476)
(43,144)
(3,332)
(15,315)
(73,427)
(574,920)
42,450

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This page does not form part of the statutory financial statements