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← Wiltshire School Of Gymnastics

2024-11-30-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date
01 Dec 2023 30
Nov		 2024

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

Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
1 Andrew Hunt Chair
2 Mike Browne Treasurer
3 Claire Webb Secretary
4 Derek Phillips
5 Marc Bailey
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

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

Name Dates acted if not for whole year

March 2012

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1

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.

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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:

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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 per the last few years, recruitment remains a very challenging area for WSG and many other similar clubs – we have been advertising the Head Coach role for over 4 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 have a very good level of equipment throughout. We have also continued replacing a number of pieces of aging equipment as well as introducing new equipment.

As a club we continue to be an exemplar in safeguarding and welfare 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.

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Signature(s) Full name(s) Andrew Hunt Position (eg Secretary, Chair, Chair etc) Date 6/09/25

March 2012

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Charity number: 1034696

Wiltshire School of Gymnastics

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 November 2024

Wiltshire School of Gymnastics Contents Page For the year ended 30 November 2024

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

Wiltshire School of Gymnastics Report of the Trustees

For the year ended 30 November 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 November 2024. 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 Mr G Bryant Mr M Bailey Independent examiners Chippendale and Clark 7/8 Avon Reach Chippenham SN15 1EE

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

............................................................................. 24 July 2025 Mr A Hunt

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Wiltshire School of Gymnastics

Independent Examiners Report to the Trustees

For the year ended 30 November 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 30 November 2024.

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.

Mr Philip Clark CTA ACMA

Chippendale and Clark 7/8 Avon Reach Chippenham SN15 1EE

24 July 2025

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Wiltshire School of Gymnastics Statement of Financial Activities

For the year ended 30 November 2024

Notes Unrestricted 2023
funds
£ £
Income and endowments from:
Donations and legacies 2 1,050 -
Charitable activities 3 689,275 643,618
Other trading activites 4 68,556 77,833
Investments 5 11,869 7,675
Other income 6 23,093 19,881
Total 793,843 749,007
Expenditure on:
Raising funds 7 (60,845) (59,523)
Charitable activities 8/9 (675,631) (591,981)
Total (736,476) (651,504)
Net income 57,367 97,503
Reconciliation of funds
Total funds brought forward 2,110,657 2,013,154
Total funds carried forward 2,168,024 2,110,657

3 of 13

Wiltshire School of Gymnastics Statement of Financial Position As at 30 November 2024

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		 £
2024
1,516,910
1,516,910
24,987
669,469
694,456
(43,342)
651,114
2,168,024
2,168,024
2,168,024
2,168,024		 £
2023
1,508,966
1,508,966
28,760
604,714
633,474
(31,783)
601,691
2,110,657
2,110,657
2,110,657
2,110,657

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

Mr A Hunt Trustee 24 July 2025

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Wiltshire School of Gymnastics Notes to the Financial Statements

For the year ended 30 November 2024

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

Unrestricted funds
Donations received
Grants received		 2023
2024
£
£
-
500
-
550
-
1,050

5 of 13

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2024

3. Income from charitable activities

Unrestricted funds
To provide facilities to enable
and encourage children and
young peeople to undertake
gymnastics
Pre School
Recreational Gym
Womens Gymnatics
Holiday Club
WSG Membership
ncome earned from other activities
Unrestricted funds
Fundraising
nvestment income
Unrestricted funds
Income from investment
properties
Bank interest receivable
ther income
Unrestricted funds
Feedback Tariff
BG Admin Fee Income		 2024
£
106,406
401,113
65,357
33,648
82,751
689,275
689,275
2024
£
68,556
68,556
2024
£
2,000
9,869
11,869
2024
£
11,358
11,735
23,093		 2023
£
98,242
384,856
56,657
31,673
72,190
643,618
643,618
2023
£
77,833
77,833
2023
£
2,000
5,675
7,675
2023
£
9,724
10,157
19,881

4. Income earned from other activities

5. Investment income

6. Other income

6 of 13

Wiltshire School of Gymnastics Notes to the Financial Statements Continued For the year ended 30 November 2024

7. Expenditure 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
Analysis of support costs
Governance costs		 2024
£
60,845
60,845
2024
£
563,772
111,859
675,631
2024
£
675,631
2024
£
111,859		 2023
£
59,523
59,523
2023
£
501,042
90,939
591,981
2023
£
591,981
2023
£
90,939

8. Costs of charitable activities by fund type

9. Costs of charitable activities by activity type

10. Analysis of support costs

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Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2024

11. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2024 2023
£ £
Depreciation of owned fixed assets 60,444 50,733
Accountancy fees 9,892 8,584
Operating lease charges - hire of plant and machinery 846 935
Staff pension contributions 6,364 6,396

12. Staff costs and emoluments

Total staff costs for the year ended 30 November 2024 were:

Salaries and wages
Social security costs
Pension costs
Employees		 2024
£
381,145
15,617
6,364
403,126
2024
29
29		 2023
£
351,442
16,866
6,396
374,704
2023
27
27

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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Wiltshire School of Gymnastics

Notes to the Financial Statements Continued

For the year ended 30 November 2024

14. Tangible fixed assets

Extension Plant and Refurbishme Gymnastics Office
Cost or valuation Costs Machinery nts Equipment Equipment Total
£ £ £ £ £ £
At 01 December 2023 1,400,852 81,493 109,863 232,372 33,616 1,858,196
Additions - - - 60,911 7,475 68,386
At 30 November 2024 1,400,852 81,493 109,863 293,283 41,091 1,926,582
Depreciation
At 01 December 2023 55,894 54,575 67,041 146,330 25,390 349,230
Charge for year 7,004 8,149 10,986 29,390 4,913 60,442
At 30 November 2024 62,898 62,724 78,027 175,720 30,303 409,672
Net book values
At 30 November 2024 1,337,954 18,769 31,836 117,563 10,788 1,516,910
At 30 November 2023 1,344,958 26,918 42,822 86,042 8,226 1,508,966

15. Debtors

Debtors
2024 2023
£ £
Amounts due within one year:
Trade debtors 5,694 10,325
Amounts due by group and associated undertakings 5,628 5,628
Prepayments and accrued income 11,311 10,453
Other debtors 2,354 2,354
24,987 28,760

16. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 6,336 6,935
Other creditors 34,676 22,648
Accruals and deferred income 2,330 2,200
43,342 31,783

9 of 13

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2024

17. Movement in funds

Unrestricted Funds

Balance at Incoming Outgoing Balance at
01/12/2023 resources resources 30/11/2024
£ £ £ £
General
General 2,110,657 793,843 (736,476) 2,168,024
2,110,657 793,843 (736,476) 2,168,024
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/12/2022 resources resources 30/11/2023
£ £ £ £
General
General 2,013,154 749,007 (651,504) 2,110,657
2,013,154 749,007 (651,504) 2,110,657
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 1,516,910 651,114 2,168,024
1,516,910 651,114 2,168,024

18. Analysis of net assets between funds

10 of 13

Wiltshire School of Gymnastics Notes to the Financial Statements Continued

For the year ended 30 November 2024

Previous year

Previous year
Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 1,508,966 601,691 2,110,657
1,508,966 601,691 2,110,657

11 of 13

Wiltshire School of Gymnastics Detailed Statement of Financial Activities For the year ended 30 November 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants receivable
Charitable activities
Pre School
Recreational Gym
Womens Gymnatics
Holiday Club
Trampolining
Events & Competitions
Schools & Groups
Team Gym
Other trading activities
Fundraising
Investments
Income from investment properties
Bank interest receivable
Other income
Feedback Tariff
BG Admin Fee Income
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		 £
2024
500
550
1,050
106,406
401,113
65,357
33,648
31,946
15,636
8,408
26,761
689,275
68,556
68,556
2,000
9,869
11,869
11,358
11,735
23,093
793,843
(60,845)
(60,845)
(381,145)
(15,617)
(6,364)
(846)
(31,003)
(12,147)
(6,864)
(52,055)
(43,077)
(614)
(1,796)		 £
2023
-
-
-
98,242
384,856
56,657
31,673
24,931
12,480
10,870
23,909
643,618
77,833
77,833
2,000
5,675
7,675
9,724
10,157
19,881
749,007
(59,523)
(59,523)
(351,442)
(16,866)
(6,396)
(935)
(28,968)
(10,593)
(12,707)
(43,434)
(22,350)
(634)
(1,566)

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This page does not form part of the statutory financial statements

Wiltshire School of Gymnastics Detailed Statement of Financial Activities Continued For the year ended 30 November 2024

Womens Gym expenses (9,685) (3,615)
Team Gym expenses (967) (13)
Events & Competitions expenses (1,489) (972)
Holiday Club expenses (103) (551)
(563,772) (501,042)
SUPPORT COSTS
Governance costs
Accountancy fees (9,892) (8,584)
Legal fees (1,593) (1,344)
Depreciation of owned assets (60,444) (50,733)
Partial Exemption VAT (33,615) (24,237)
Advertising (142) (408)
Profit/(Loss) on disposal of owned assets - 164
Bank charges (6,173) (5,797)
(111,859) (90,939)
Total resources expended (736,476) (651,504)
Net Income 57,367 97,503

13 of 13

This page does not form part of the statutory financial statements