## **Trustees’ Annual Report for the period** **From 1 September 2019 To 31 August 2020** **Charity name: Basingstoke Bluefins Swimming Club Charity registration number: 1114225** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The purpose of the Club is coaching,
teaching, development and practice of
swimming and Water Polo for the Club’s
members and entry into competitions and
championships at local, county, regional
and national levels. (See Section “Other”)| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Basingstoke Bluefins Swimming Club
provides:
i) a competition level training
programme for approximately 250+
swimmers to enable them to compete at
County, Regional and National Level
ii) Water Polo training and competition
for approximately 50+ young swimmers
through to adults at County and Regional
level
iii) fitness and competition level training
for approximately 25+ swimmers up to the
age of 18 with disabilities
iv) competition level and general fitness
training for approximately 40+ adults"
v) The season started with the Learn to
Swim programme for approximately 150
young people of Basingstoke, but this
Programme had to be cancelled (see
Section “Other”).| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trustees of Basingstoke Bluefins
Swimming Club having regard to Section
17(5) of the Charities Act and the Charities
(Accounts and Reports) Regulations 2008
confirm that we have considered the
guidance on public benefit and believe, to
the best of our knowledge, that the Club
complies with this requirement as above.| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Basingstoke Bluefins Trustees and
Committee are all volunteers. The roles
and contribution that volunteers have within
the Club is vital to the running of the Club.
The Club has a policy of actively
encouraging volunteers to take part in all
areas of the Club structure.| |Other||Unfortunately, the Teaching programme
was disbanded on the 20thMarch 2020 due
to the impact of coronavirus and
competition from other local swim teaching
establishments with much better facilities.
Furthermore, the Club had to cease
swimming activities between 20thMarch
2020 and 27thJuly 2020 due to the
imposed Government restrictions relating to
controlling the Coronavirus epidemic
throughout the UK.| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|This season was a quiet racing season
due to the impact of coronavirus being
experienced throughout the UK. Our
achievements have been seriously
constrained by this epidemic.
Nevertheless, there have been some
notable achievements.
**Masters Swimming:**
**National Masters Championships**

8 Bluefins competed (Short course)

6 National Titles.
**Regional Masters Championships**

3 Bluefins competed (Short Course)

14 Regional Titles| ## **Hampshire County**  meet cancelled due to coronavirus **lnter-Counties** - 3 swimmers selected to swim for Hampshire; - **Water Polo: Mens Team**  took part in SE Region League  third in Hampshire League. ## **Ladies Team** - second in London Summer League - took part in Winter League. - **Juniors** - 2/3 teams in Hampshire Waterpolo network. - **Representative Honours:**  1 player - GB Ladies (Under 19) - 1 player - Wales Ladies (Under 17)  2 players – 2003 National Academy  2 players – 2005 National Academy  9 players – SE Regional Squads - many Juniors in Hampshire age Group Squads. - **Disability:**  Accredited member of Special Olympics GB - 8 of our swimmers are eligible for their competitions - attended 3 competition galas  17 out of 21 swimmers set or improved their personal bests, many on more than one occasion. - **Age Group Competition Squads: Arena League:**  in Division 2. - **Counties:**  42 swimmers competed at the championships - took part in a total 217 races  16 gold medals  9 silver medals - 9 bronze medals. - **Regionals:**  9 swimmers qualified for Regionals. (However, the competition was cancelled due to the coronavirus outbreak). - **Club Records:** ||1 club record broken since the start| |---|---| ||of new season.| |**Hampshire Talent Camp:**|| ||1 swimmer selected to attend.| |**Learn**|**to Swim Programme:**| ||This programme has been| ||cancelled (See Objectives and| ||Other above).| |
**Sports Awards:**|| ||3 Basingstoke Bluefins Club| ||members were nominated at this| ||season’s local Basingstoke &| ||Deane Sports Awards.| **Additional information (optional)** You may choose to include further statements where relevant about: Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1.41 set Investment performance Para 1.41 against objectives Other ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|**Basingstoke Bluefins Financial**
**Report**
**Season ending 31 August 2020**
During the season the club had a financial
surplus on its activities of £1.3k and ended
the year with cash on hand of £70k. This
compares to a loss of £69k in the previous
season with ending cash reserves of £47k.
There are three main areas of activity for
the club:
1) Swimming Operations. This
encompasses providing lessons for children
at the Cranbourne and QMC swimming
pools and running swimming squad training
for all ages based at four pools in the area.
2) Competitions. Running swimming galas
at our home pool and sending swimmers
and coaches to attend away galas.
3) Administration. The administration
costs of running the club as a whole.
Administration Staffing, professional
services, bank charges and office costs are
included here. We aim to cover the
administration costs of the club by making a
surplus in Swimming Operations and
Competitions.
In the previous season the financial
problems became evident in April 2019.
The actions to rectify the situation initially
concentrated on the lessons programme
and then moved onto the squad structure
and administration processes. The new
lesson structure was implemented for the
start of this season in September 2019. . A
new squad training programme was
introduced in November 2019.
Administration processes and staffing were
also changed at this time.
The new structures and processes ran until
mid-March 2020. At this time all swimming
operations were placed on hold due to the
COVID-19 lockdown and did not resume
until early August 2020. During the
lockdown the club did make use of the Job
Retention Scheme, furloughing staff when
appropriate and practical. The club did not
collect any squad fees from members
during the lockdown, unlike many other
swimming clubs. Essentially the club
ran squad swimming operations for 7.5
months, including substantially reduced
time in August. Lessons stopped in March
and did not resume due to the COVID-19
restrictions. This dramatic change makes| |---|---|---| season to season comparisons difficult and somewhat meaningless. **Swimming Operations** In the season Swimming Operations actually made a surplus of £36.2k. In the previous season we had made a loss of £23.9k. This surplus is in line with expectations and is at a similar level to past years, when the club had successful financial results. Monies collected from lessons and squad fees were £195k. This was obviously lower than the previous full season, but revenue was collected at the rate expected during the months of normal operation. Income from lessons was not at the level we would have liked but did show an improvement over the previous season. The improvement in profitability was driven by the better allocation of staff, both teachers and coaches, and better utilisation of the pools that we hired. This was the intention of the plans that were developed in the summer of 2019 and they have been financially successful. We have reduced the cost of pool hire to be 46% of membership fees from 51% in the previous year. Wages costs for teachers and coaches has been reduced to 35% of membership fees from the previous year’s 48%. Savings were particularly significant in the area of teacher’s wages. The coaches and teachers should be congratulated for implementing these efficiencies effectively! **Competitions** A total surplus of £4.4k was made compared to £1.7k in the previous season, despite the significantly curtailed programme. There was an increased focus on running competitions planned for the season and many more volunteers came forward to help run these events. Unfortunately the competition programme was cut short by the lockdown and we were unable to run home events during the summer months which would have generated more income for the club. Despite this we still generated £10.1k in home meet income during the season with a direct profit of £6.8k. Attendance at away meets and water polo tournaments broke even i.e. the entrance fees collected from competitors covered the costs of attending the meets (entrance fees, coaches’ expenses etc.). This is a |||significant improvement over the previous
season when we lost money on this activity.
The depreciation charge for the club’s
timing equipment used in competitions was
£2.4k. This timing equipment will be fully
depreciated in the next season.
**Administration and Other Costs**
Total administration and other costs were
£39.2k This is £5.9k lower than the
previous season. A significant contributor to
this (£4.7k) was bringing the payroll
processing “in house” and running it
through the Xero accounting system.
Fundraising and donations brought in over
£1.3k and the general “belt tightening”
across all administration areas is starting to
take effect.
In summary the club has ended the
financial year in a much stronger position
financially than at the last year end.
Disastrous losses incurred in the previous
season have been stopped and we are now
breaking even despite the difficult operating
environment.
As at 31 August 2020 we have over £70k of
cash on hand in our bank accounts and
total net assets of £49k. This improved
cash position has been driven by better
debtor management. The measures that
were begun in April 2019 have had a
positive impact throughout the club. We
now have a reduced programme due to the
unviability of the early stage lesson
programme caused by COVID restrictions.
It is unlikely that the club will resume them
in the foreseeable future. Our monthly
operating expense has therefore been
reduced and our net cash reserve of £47k
represents about 2.5 months of expenditure
with our current training
programme. This is below the Trustee’s
target of 3 months, but once our
competition schedule returns to normal we
should be able to continue rebuilding our
reserves to the required level.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Trustees have determined that the
CIub should have at least three months'
worth of operational expenses in its
unrestricted funds as reported on its year-
end balance sheet. The Club requires this
level of working capital (mainly cash) which
will enable it to commit to providing facilities
and services to its members. These
commitments include swimming pool| |||hire and the salaries and wages of
coaching and administration staff.| |---|---|---| |Amount of reserves held|Para 1.22|| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Membership fees.| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|i) The principal risk is associated with the
on-gong risks and uncertainties relating to
potential restrictions lockdowns due to the
ongoing coronavirus outbreak, and the
ability of our members to attend our
sessions
ii) There is a secondary risk associated with
the lack of adequate pool space for all our
activities and the uncertainties due to the
pending redevelopment of the major
swimming pool. We have the need for
greater sponsorship and support from our
local Council to ensure that consistent pool
time is made available to support the
demand that we have for our offerings
(particularly in water polo).
.| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|
Para 1.25|Constitution (revised February 2020)| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Trust| |---|---|---| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Appointed by existing Trustees| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|The Club has policy documents regarding the
Roles and Responsibilities of Trustees| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any
related parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charityname|BasingstokeBluefins Swimming Club| |---|---| |Other name the charity uses|Basingstoke Bluefins| |Registered charity number|1114225| |Charity’s principal address|Basingstoke Leisure Park
Worting Road
Basingstoke
RG22 6PG| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||SusanLambert|Trustee||| ||Helen Bourns|Trustee|Appointed 2ndMarch
2020|The Committee at 2ndMarch
2020:
Rebecca Barker (Chair)
Fleur Turner (Vice Chair)
David Wise (Treasurer)
RayKnight(Secretary)| ||Neil Mitchell|Trustee|Appointed 9thOctober
2020|The Committee at 9thOctober
2020:
Fleur Turner (Chair)
David Wise (Treasurer)
RayKnight(Secretary)| ||David Wise|Treasurer (&
Trustee)||| ||Raymond Knight|Secretary (&
Trustee)||| ||Andrea Waldram|Trustee|From 1stSeptember
2019 to 22ndFebruary
2020 – Resigned 22nd
February2020|| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**
**adviser **
**Name**
**Address**|**Type of**
**adviser **
**Name**
**Address**|**Type of**
**adviser **
**Name**
**Address**| |---|---|---| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's tr tees Signature(s} Full nam8(s) Posltlon (eg Secretary, Chair, etc) David Raymond KnvJht Treasurer Secretary %)11 |**BASINGSTOKE BLUEFINS SWIMMING CLUB**|**BASINGSTOKE BLUEFINS SWIMMING CLUB**|Charity No
(if any)|**1114225**|| |---|---|---|---|---| |Annualaccountsforthe period||||| |Period start date
**01/09/2019**|**To**|Period end
date|**31/08/2020**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||38,789|-|-|38,789|640| ||226,708|-|-|226,708|365,617| ||4,667|-|-|4,667|2,355| ||-|-||-|-| |||-|-|-|-| ||-|-|-|-|-| ||270,164|-|-|270,164|368,612| ||||||| ||691|-|-|691|2,131| ||213,447|-|-|213,447|384,946| |||-|-|-|-| ||54,686|-|-|54,686|50,488| ||268,824|-|-|268,824|437,565| ||||||| ||1,340|-|-|1,340|68,953
-| ||-|-|-|-|-| ||1,340|-|-|1,340|68,953
-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|| |||-|-|-|-| ||1,340|-|-|1,340|68,953
-| ||||||| ||47,779|-|-|47,779|116,732| ||49,119|-|-|49,119|47,779| ||||||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||2,581|-|-|2,581|5,019| |||-|-|-|-|-| |||-|-|-|-|-| |||2,581|-|-|2,581|5,019| |||||||| |||264|-|-|264|-| |||4,142|-|-|4,142|17,633| ||||-|-|-|-| |||69,796|-|-|69,796|46,669| |||74,202|-|-|74,202|64,302| |||||||| |||27,664|-|-|27,664|21,542| |||||||| |||46,538|-|-|46,538|42,760| |||||||| |||49,119|-|**-**|49,119|47,779| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||49,119|-|-|49,119|47,779| |||||||| |||-|||-|-| ||||-||-|-| |||49,119||-|49,119|47,779| ||||||-|| |||49,119|-|-|49,119|47,779| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 20/02/2021 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Yes * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_the chang_**|**_e in accounting policy;_**|Not applicable| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why apply_**
**_eliable an_**|**_ing the new accounting policy_**
**_d more relevant information;_**|Not applicable| |**_(iii) the amount_**
**_the current peri_**
**_aggregate amou_**
**_before those pre_**|**_of the adj_**
**_od, each p_**
**_nt of the a_**
**_sented, 3_**|**_ustment for each line affected in_**
**_rior period presented and the_**
**_djustment relating to periods_**
**_.44 FRS 102 SORP._**|Not applicable| ## **1.4 Changes to accounting estimates** |No changes to a|ccounting|estimates have occurred in the reporting period(3.46 FRS 102 SORP).|estimates have occurred in the reporting period(3.46 FRS 102 SORP).| |---|---|---|---| |Yes*
No*||* -Tick as appropriate|| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|Not applicable| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chang_**
**_lities for t_**|**_e on income and expense or_**
**_he current period; and_**|Not applicable| |**_(iii) where pract_**
**_more future peri_**|**_icable, th_**
**_ods._**|**_e effect of the change in one or_**|Not applicable| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes*  No*  * -Tick as appropriate ## _**Please disclose:**_ _**(i) the nature of the prior period error;**_ Not applicable _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ Not applicable _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ Not applicable CC17a (Excel) 20/02/2021 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **----- Start of picture text -----**
Please provide a description
of the nature of each change N/A
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated - -
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated -
**----- End of picture text -----**
CC17a (Excel) 20/02/2021 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at
the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant only
occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ## p p g g y are recognised as income earned from the provision of goods and services as income from charitable activities. |||| |---|---|---| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| |||| |Yes
No
N/a||| Insurance claims are only included in the SoFA when the general income recognition criteria **Settlement of insurance** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the **claims** SoFA. **Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. **2.3 EXPENDITURE AND LIABILITIES** |**2.3 EXPENDITURE**|**AND LIABILITIES**|| |---|---|---| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive|| ||obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.|| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|| ||Support costs include central functions and have been allocated to activity cost categories|| ||on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.|| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.|| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.|| |**Deferred income**|No material item of deferred income has been included in the accounts.|| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|| |**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date|| |**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.|| |**2.4 ASSETS**||| |**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least £100|| |**use by charity**||| ||They are valued at cost.|| ||The depreciation rates and methods used are disclosed in note 14.2.|| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have|| ||physical substance but are identifiable and are controlled by the charity through custody or|| ||legal rights. The amortisation rates and methods used are disclosed in note 9.5|| ||They are valued at cost.|| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,|| ||scientific, technological, geophysical or environmental qualities that are held and|| ||maintained principally for their contribution to knowledge and culture. The depreciation|| ||rates and methods used as disclosed in note 9.6.1.4.|| ||They are valued at cost.|| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are valued|| ||at initially at cost and subsequently at fair value (their market value) at the year end. The|| ||same treatment is applied to unlisted investments unless fair value cannot be measured|| ||reliably in which case it is measured at cost less impairment.|| ||Investments held for resale or pending their sale and cash and cash equivalents with a|| ||maturity date of less than 1 year are treated as current asset investments|| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net|| |**progress**|realisable value.|| ||Goods or services provided as part of a charitable activity are measured at net realisable value|| ||based on the service potential provided by items of stock.|| W k i i l d t t l f bl l th t i lik l t th t t |**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they
are measured at the cash or other consideration expected to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.|||| |---|---|---|---| ||Yes
No
N/a||| ||
||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations and gifts
GiftAid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Memberships
Homemeets & galas
ASA fees
Other(Holidaylessonsprog)
**Total**
SalesfromClub shop
Fundraising projects bymembers
Other
**Total**
Interestincome
Dividendincome
Rentalandleasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|345|-|-|345|640| ||GiftAid||-|-|-|-| ||Legacies||-|-|-|-| ||General grants provided by government/other
charities|38,444|-|-|38,444|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|38,789|-|-|38,789|640| |||||||| |||||||| ||Memberships|195,522|-|-|195,522|329,098| ||Homemeets & galas|21,690|-|-|21,690|33,162| ||ASA fees|9,496|||9,496|3,357| ||Other(Holidaylessonsprog)|-|-|-|-|-| ||**Total**|226,708|-|-|226,708|365,617| |||||||| |||||||| ||SalesfromClub shop|1,562|-|-|1,562|1,295| ||Fundraising projects bymembers|962|-|-|962|694| ||Other|2,143|-|-|2,143|366| ||**Total**|4,667|-|-|4,667|2,355| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||270,164|-|-|270,164|368,612| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||N/A||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||N/A||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||N/A||||| CC17a (Excel) 20/02/2021 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| ||Jobretentionscheme|38,444|-| |||-|-| |||-|-| |||-|-| ||**Total**|38,444|-| _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ None _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ None CC17a (Excel) 20/02/2021 9 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| CC17a (Excel) 20/02/2021 10 ## **Note 6 Analysis of expenditure** |**Expenditure on**
**charitable**
**activities**
**Separate material**


**Expenditure on**
**raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and social
lotteries|||||| ||Staging fundraising events|-|||-|1,505| ||Fundraising agents|||||| ||Operating charity shops|691|||691|626| ||Operating a trading company undertaking non-
charitable trading activity|||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating new
source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|-| ||Portfolio management costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|691|-|-|691|2,131| |||||||| |||||||| ||Pool Hire|89,158|-|-|89,158|168,733| ||Lessons and Squads - Personnel costs|99,402|-|-|99,402|171,159| ||RunningMeets, Galas and Lessons|16,552|-|-|16,552|35,335| ||ASA fees|8,335|-|-|8,335|9,719| |||||||| |||||||| |||||||| ||**Total expenditure on charitable activities**|213,447|-|-|
213,447|384,946| |||||||| |||-|-|-|-|-| **Separate material it f** CC17a (Excel) 20/02/2021 11 |Depreciation
**TOTAL EXPENDITURE**
**Total other expenditure**
BankCharges
Independent examiner'sfee
Payrolladministration
**Other**
**Total**
General Administration
**item of expense**||-|-|-|-|-| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||General Administration|44,603|-|-|44,603|33,904| ||BankCharges|3,347|-|-|3,347|3,355| ||Depreciation|2,438|||2,438|2,439| ||Payrolladministration|1,338|-|-|1,338|5,510| ||Independent examiner'sfee|2,960|-|-|2,960|5,280| |||54,686|-|-|54,686|50,488| |||||||| |||268,824|-|-|268,824|437,565| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|||||| ||||||| |Other|||||| |**Total**|||||| **Prior year expenditure on charitable activities can be analysed as follows:** **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 20/02/2021 12 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---| ||-|-| |||| ||-|-| ||-|-| ||-|-| |||| ||-|-| |**s**|-|-| **Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items** CC17a (Excel) 20/02/2021 13 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 20/02/2021 14 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 20/02/2021 15 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,960|5,280| |||| |||| ||1,338|5,510| CC17a (Excel) 20/02/2021 16 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** ## _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**11.1 Staff Costs**|||| |---|---|---|---| |||**This year**|**Last year**| |||**£**|**£**| |**Salaries and wages**||135,832|185,002| |**Social security costs**||3,026|2,949| |**Pension costs (defined contribution scheme)**||1,101|1,292| |**Other employee benefits**|||-| ||**Total staff costs**|139,959|189,243| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** N/A _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** N/A ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|5|6| |**Governance**|-|-| |**Other**|-|-| CC17a (Excel) 20/02/2021 17 **Total** 5 6 **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** N/A **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ - **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 20/02/2021 18 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense** £1,101 **Please explain the basis for allocating N/A - Expenses are not split by activity and all funds are the liability and expense of defined unrestricted. contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme N/A is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or N/A deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other N/A entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 20/02/2021 19 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |Activityorproject 1|||**£**|**£**| |Activityorproject 2|||-|-| |Activityorproject 3|||-|-| |Activityorproject 4|||-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| CC17a (Excel) 20/02/2021 20 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|**n**|||||| |---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the
year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL
SL
**** Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||
-|-|-|9,754|9,754|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|9,754|9,754|| ||**d impairments**|||||| ||SL|SL|SL|SL|SL|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||25%||| ||||- 4,735 4,735
- - -
- 2,438 2,438
- - -
- - -
- 7,173 7,173
- 5,019 5,019
- 2,581 2,581|||| ||-|-|-|4,735|4,735|| ||-|-|-|-|-|| ||-|-|-|2,438|2,438|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|7,173|7,173|| |||||||| ||-|-|-|5,019|5,019|| ||-|-|-|2,581|2,581|| |||||||| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_ _**the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_ _**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ CC17a (Excel) 20/02/2021 21 **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** ## _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ CC17a (Excel) 20/02/2021 22 _**Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_ CC17a (Excel) 20/02/2021 23 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** - **(i) Explain the nature and scale of heritage assets held.** **(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer**_ _**the methods applied and significant assumptions**_ CC17a (Excel) 20/02/2021 24 _**any significant limitations on the valuation**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.** **(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 20/02/2021 25 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** CC17a (Excel) 20/02/2021 26 ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Other investments**
**Total**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**||**This year**|**Las**|**t year**|**t year**| |---|---|---|---|---|---| |||**£**||**£**|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| ||||||| ||||||| ||||||| ||||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| CC17a (Excel) 20/02/2021 27 **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 20/02/2021 28 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|264|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**264**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|264|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 20/02/2021 29 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors** **Total** |**This year**
**£**|**Last year**
**£**| |---|---| |3,243|1,619| |899|16,014| ||| |4,142|17,633| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 20/02/2021 30 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||13,056|15,073|-|| ||-|-|-|-| ||11,432|6,469||-| ||3,007|-|-|-| ||169||-|-| ||27,664|21,542|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ _50% of membership fees taken in March 2020 have been deferred to September 2020 due to the coronavirus pandemic as the Club was unable to offer lessons._ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|| ||9,432|| ||-|| ||9,432|-| CC17a (Excel) 20/02/2021 31 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ **21.1 Please provide: - a brief description of any obligations on the** _**N/A**_ **balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and** **- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 20/02/2021 32 ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** |**22.1 Please provide information about the**
**significance of financial instruments (eg. debtors,**
**creditors, investments etc) to the charity's financial**
**position or performance, for example, the terms and**
**conditions of loans or the use of hedging to manage**
**financial risk.**
**22.2 If the charity has provided financial assets as a**
**form of security, the carrying amount of the financial**
**assets pledged as security and the terms and**
**conitions related to its pledge should be given here.**|**_N/A_**| |---|---| ||**_N/A_**| CC17a (Excel) 20/02/2021 33 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| |**N/A**|| ||| ||| ||| ## **23.2 Contingent assets** ## **Where the charity has contingent assets, please complete the following section when their existence is probable** |**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**| |---|---| |**Description of item**
**Estimate of financial effect**|| |
**N/A**|| ||| ||| ||| ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 20/02/2021 34 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||69,796|46,669| ||-|-| ||69,796|46,669| CC17a (Excel) 20/02/2021 35 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** N/A N/A CC17a (Excel) 20/02/2021 36 ## **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** N/A N/A **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 20/02/2021 37 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Unrestrictedfunds|UR|Furthering the aims ofthe charity|47,779|270,164|- 268,824|-|-|49,119| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||47,779|270,164|- 268,824|-|-|49,119| CC17a (Excel) 20/02/2021 38 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Unrestricted funds|UR|Furthering the aims of the charity|116,732|368,612|-437,565|-|-|47,779| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||116,732|368,612|- 437,565|-|-|47,779| CC17a (Excel) 20/02/2021 39 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| |**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |||| |||| |||| |||| |||| |||| CC17a (Excel) 20/02/2021 40 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**_"False"._**||| |---|---|---| |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** ||||||||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 20/02/2021 41 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 20/02/2021 42 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Basingstoke Bluefins Swimming Club **On accounts for the year** 31 August 2020 **Charity no** 1114225 **ended (if any)** **Set out on pages** 1-41 (remember to include the page numbers of additional sheets) **Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. - **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. - _Please delete the words in the brackets if they do not apply._ ## **Signed:** JSSaunders **Date:** 01/02/21 **Name:** Jodie Saunders **Relevant professional qualification(s) or body** ACA (ICAEW) **(if any):** 1 **IER** **March 2012** **Address:** Shorthouse & Martin Limited 62/64 New Road, Basingstoke Hampshire, RG21 7PW **Section B Disclosure** Only complete if the examiner needs to highlight material problems. 2 **IER** **March 2012** **Give here brief details of any items that the examiner wishes to disclose** . 3 **IER** **March 2012**