2022-08-31-accounts - Basingstoke Bluefins Swimming Club

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Basingstoke Bluefins,

Report of The Trustees for the Year Ended 31 August 2022

As a registered charity, Basingstoke Bluefins is governed by a Board of Trustees.

The Board of Trustees has overall responsibility for ensuring that the Club operates in a way that is in line with it’s stated purpose and public benefit. The purpose of the Club is currently:

The coaching, teaching, development and practice of swimming and water polo, for the clubs members, and entry into competitions and championships at local, county, regional and national level.

The Board is also responsible for ensuring that the Club acts with reasonable care and skill, is accountable, and operates within the laws governing charitable organisations.

The Board meets periodically, on at least a quarterly basis, to review the operations of the Club. As Trustees we seek to support the Club’s management by formulating and approving plans and policies to achieve the Club’s objectives. We also provide a level of oversight to the Club’s day to day operations and financial control.

In the year to 31 August 2022, Sue Lambert stepped down and was replaced by Steve Greenfield who has a wealth of knowledge in both swimming & coaching.

The Trustees now consist of Fleur Turner- Club Chair, Neil Mitchell – Treasurer, Helen Bourns – Secretary, Ray Knight, David Wise and Steve Greenfield

Basingstoke Bluefins Financial Report Season ending 31 August 2022

During the season the club had a financial surplus on its activities of £91,975. This was the first full season “post pandemic” which has reflected in a strong set of financial accounts for this season. The Club ended the year with cash on hand of £179,613. This compares to a surplus of £45.3k in the previous season and cash at hand of £105k.

The areas of operation this financial year are set out below. With a real focus on getting back to racing, competitions and swim camps.

1) Swimming Operations. This encompasses providing swimming squad training for all ages based at five pools in the area. The squads have changed names throughout the season as the club grows and develops.
2) Competitions. Running swimming galas at our home pool and sending swimmers and coaches to attend away galas. End of season Swim camp at Millfield.
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.
4) Fundraising. Shop sales.

We started the new 21/22 season in September with optimism and caution post pandemic. The club again has used intuitive ways of designing and changing squads to get the best use with the maximum allowed swimmers per lane to best help the swimmer’s performance and the financial stability of the club. Booster sessions have been introduced, where by, promising swimmers are moved up into higher squads to get them ready for the change. This has created extra revenue helping the financial stability. Home and away meets have been consistent this season with a swim camp at the seasons end at Millfield for the elite competitive swimmers. Swim fees were slightly adjusted for the season and welcomed by all, and we had an incredible 297 swimmers across all squads at the club. It’s worth noting that the Masters squad have 50 swimmers which is having a huge positive impact on the finances.

Swimming Operations as a whole

During the 2021/22 season the club had a total income of £386,880 from all operations against a budget of £294,192. This compares to £223,164 of income the previous season. Total membership fees increased from £167,418 to £320,842 as we were able to charge fees for the full year. This included a strong focus on the age group performance and competitive development sessions. This is an excellent addition to swimming operations motivating and growing swimmers and squads alike. Also within our swimming operations we had income of £43,478 in meet entries, compared to £9.8k the previous season. This is an excellent increase and shows what can be achieved with no disruptions. £18,358 was for home meets and £25,120 made up the remainder for away meets. The away meets only break even

with no surplus, whilst the home meets produced a net surplus of around £2k).

We were also able to offer an end of season swim camp this year. Revenue from this was £10,650, but overall the camp was run at a small deficit of £773. A second camp was organised for February 2023. The revenue and costs for this have been deferred to 2023.

Cost of Sale Pools/Gym

P ool costs were up this year to £144,108 from the previous year of £78,489. This is due to the pools being open all season, with no “lockdowns”. There have been no significant increases in pool charges for the season.

Salaries-Coaches Costs

Personnel costs for coaches and teachers for the season are at £56,705 which is similar to last season at £55,442. This has been vastly helped by stream lining squads and lane usage. Considering we have had an uninterrupted season; this is a great result in controlling costs.

Operating costs of Swimming Operations

The overall operating costs of swimming operations for the season were £253,623 with a net surplus of £121,886 compared to £136,111 cost the previous season and a net surplus of £41,591. This is largely due to the continued control of costs against revenue taken for all squads, meets, clinics and other associated sales.

Administrative Costs

The overall admin costs for the season were £38,492 against the previous season of £39,871. This includes the administrator’s salary which is vital to the running and success of the club’s administration. It also includes professional fees to produce the independently reviewed accounts for the Charities Commission, bank fees, BT costs to run internet for meets and any other subscriptions. The budget format that has been agreed by the trustees is designed to track these costs and keep a close eye on all admin related costs.

Other Income

During the season the club received £2,309 in donations, £1,602 in Gift Aid, £1,625 in grants and also raised £2,388 through various fundraising activities such as Easyfundraising and the lottery. The money was used towards new software called Hytek and new Gym equipment for strength and land training which together totalled £1.8k. A further £9.5k has been spent on new blocks and fixings and a PA system (this came out of the

donations received in the prior year which totalled £19.3k). A further net surplus of £895 was made through the shop sales and commission thereon.

Overall Operating Surplus

Overall, the club has made a surplus of £91,975 compared to £49.1k in the previous year. It is important to point out the club did not take any government grants this season such as Furlough, which helped with last season’s costs. The surplus that has been achieved will go some way to replenishing the treasury savings account that has been badly depleted over the last few years. This will take up to 3 years to replenish in line with the trustee’s recommendations.

Balance Sheet

At the end of the financial year the Balance sheet had total capital and reserves of £186,208 against the previous year of £94.4k. This is made up of the current financial years earnings and retained earnings from previous years.

BASINGSTOKE BLUEFINS SWIMMING CLUB Charity No 1114225 (if any) Annual accounts for the period Period start date 09/01/2021 To Period end date 08/31/2022

BASINGSTOKE BLUEFINS SWIMMING CLUB

Section A Statement of financial activities

Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 6,799 1,125 - 7,924 43,231 Charitable activities S02 375,509 - - 375,509 177,702 Other trading activities S03 4,534 - - 4,534 2,231 Investments S04 38 - 38 - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 386,880 1,125 - 388,005 223,164 Resources expended (Note 6) Expenditure on: Raising funds S08 3,915 - - 3,915 1,864 Charitable activities S09 253,623 - - 253,623 136,111 Separate material item of expense S10 - - - - Other S11 38,492 - - 38,492 39,871 *Total* S12 296,030 - - 296,030 177,846 S13 90,850 1,125 - 91,975 45,318 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 90,850 1,125 - 91,975 45,318 Extraordinary items S16 - - - - - Transfers between funds S17 921 - 921 - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - Other gains/(losses) S19 - - - - *Net movement in funds* S20 91,771 204 - 91,975 45,318 *Reconciliation of funds:* Total funds brought forward S21 94,437 - - 94,437 49,119 *Total funds carried forward* S22 186,208 204 - 186,412 94,437 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 6,799 1,125 - 7,924 43,231 Charitable activities S02 375,509 - - 375,509 177,702 Other trading activities S03 4,534 - - 4,534 2,231 Investments S04 38 - 38 - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 386,880 1,125 - 388,005 223,164 Resources expended (Note 6) Expenditure on: Raising funds S08 3,915 - - 3,915 1,864 Charitable activities S09 253,623 - - 253,623 136,111 Separate material item of expense S10 - - - - Other S11 38,492 - - 38,492 39,871 *Total* S12 296,030 - - 296,030 177,846 S13 90,850 1,125 - 91,975 45,318 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 90,850 1,125 - 91,975 45,318 Extraordinary items S16 - - - - - Transfers between funds S17 921 - 921 - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - Other gains/(losses) S19 - - - - *Net movement in funds* S20 91,771 204 - 91,975 45,318 *Reconciliation of funds:* Total funds brought forward S21 94,437 - - 94,437 49,119 *Total funds carried forward* S22 186,208 204 - 186,412 94,437 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 6,799 1,125 - 7,924 43,231 Charitable activities S02 375,509 - - 375,509 177,702 Other trading activities S03 4,534 - - 4,534 2,231 Investments S04 38 - 38 - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 386,880 1,125 - 388,005 223,164 Resources expended (Note 6) Expenditure on: Raising funds S08 3,915 - - 3,915 1,864 Charitable activities S09 253,623 - - 253,623 136,111 Separate material item of expense S10 - - - - Other S11 38,492 - - 38,492 39,871 *Total* S12 296,030 - - 296,030 177,846 S13 90,850 1,125 - 91,975 45,318 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 90,850 1,125 - 91,975 45,318 Extraordinary items S16 - - - - - Transfers between funds S17 921 - 921 - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - Other gains/(losses) S19 - - - - *Net movement in funds* S20 91,771 204 - 91,975 45,318 *Reconciliation of funds:* Total funds brought forward S21 94,437 - - 94,437 49,119 *Total funds carried forward* S22 186,208 204 - 186,412 94,437 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 6,799 1,125 - 7,924 43,231 Charitable activities S02 375,509 - - 375,509 177,702 Other trading activities S03 4,534 - - 4,534 2,231 Investments S04 38 - 38 - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 386,880 1,125 - 388,005 223,164 Resources expended (Note 6) Expenditure on: Raising funds S08 3,915 - - 3,915 1,864 Charitable activities S09 253,623 - - 253,623 136,111 Separate material item of expense S10 - - - - Other S11 38,492 - - 38,492 39,871 *Total* S12 296,030 - - 296,030 177,846 S13 90,850 1,125 - 91,975 45,318 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 90,850 1,125 - 91,975 45,318 Extraordinary items S16 - - - - - Transfers between funds S17 921 - 921 - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - Other gains/(losses) S19 - - - - *Net movement in funds* S20 91,771 204 - 91,975 45,318 *Reconciliation of funds:* Total funds brought forward S21 94,437 - - 94,437 49,119 *Total funds carried forward* S22 186,208 204 - 186,412 94,437 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):	Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 6,799 1,125 - 7,924 43,231 Charitable activities S02 375,509 - - 375,509 177,702 Other trading activities S03 4,534 - - 4,534 2,231 Investments S04 38 - 38 - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 386,880 1,125 - 388,005 223,164 Resources expended (Note 6) Expenditure on: Raising funds S08 3,915 - - 3,915 1,864 Charitable activities S09 253,623 - - 253,623 136,111 Separate material item of expense S10 - - - - Other S11 38,492 - - 38,492 39,871 *Total* S12 296,030 - - 296,030 177,846 S13 90,850 1,125 - 91,975 45,318 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 90,850 1,125 - 91,975 45,318 Extraordinary items S16 - - - - - Transfers between funds S17 921 - 921 - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - Other gains/(losses) S19 - - - - *Net movement in funds* S20 91,771 204 - 91,975 45,318 *Reconciliation of funds:* Total funds brought forward S21 94,437 - - 94,437 49,119 *Total funds carried forward* S22 186,208 204 - 186,412 94,437 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses):
-	-	-	-
	-	-	-	-
91,771	204	-	91,975	45,318

94,437	-	-	94,437	49,119
186,208	204	-	186,412	94,437

Section B Balance sheet

Section B Balance sheet	Section B Balance sheet	Section B Balance sheet	Section B Balance sheet
Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 11,652 - - 11,652 4,824 Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 11,652 - - 11,652 4,824 Current assets Stocks (Note 18) B06 352 - - 352 175 Debtors (Note 19) B07 23,439 - - 23,439 2,723 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 179,409 204 - 179,613 105,029 *Total current assets* B10 203,200 204 - 203,404 107,927 B11 28,644 - - 28,644 18,314 *Net current assets/(liabilities)* B12 174,556 204 - 174,760 89,613 *Total assets less current liabilities* B13 186,208 204-186,412 94,437 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 186,208 204 - 186,412 94,437 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 204 204 - Unrestricted funds B19 186,208 - 186,208 94,437 Revaluation reserve B20 - *Total funds* B21 186,208 204 - 186,412 94,437 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy
	Signature	Print Name	Date of approval dd/mm/yyyy

CC17a (Excel)

04/26/2023

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 ü 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 ü 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 ü * -Tick as appropriate No ü

Please disclose:

(i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant Not applicable information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those Not applicable presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes ü No ü * -Tick as appropriate Please disclose: (i) the nature of any changes; Not applicable (ii) the effect of the change on income and expense or assets and liabilities for the current period; and Not applicable (iii) where practicable, the effect of the change in one or more future periods. Not applicable

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes ü
No ü * -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
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CC17a (Excel)

04/26/2023

Section C

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE

Please provide a description of the nature of each change N/A in accounting policy

Reconcilation of funds per previous GAAP to funds deter

Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated - - Reconcilation of net income/(net expenditure) per previo 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated -

CC17a (Excel)

04/26/2023

Notes to the accounts

Section 35 of FRS102, requires 3 reconciliations to be

ENERALLY ACCEPTED ACCOUNTING

rmined under FRS 102

ous GAAP to net income/(net expenditure) under FRS

CC17a (Excel)

04/26/2023

Section C Not

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by different or additional policy has been adopted then this is

Recognition of income	These are included in the Stat
	· the charity becomes ent
	· it is more likely than not
	· the monetary value can
	There has been no ofsetting o
Ofsetting	permitted by the FRS 102 SOR
	Grants and donations are only
Grants and donations	criteria are met (5.10 to 5.12
	In the case of performance rel
	that the charity has provided t
	only occurs when the perform
Legacies	Legacies are included in the S
	grant of probate, the executor
	estate and any conditions atta
	charity or have been met.
Government grants	The charity has received gove
	Gift Aid receivable is included
Tax reclaims on	Any Gift Aid amount recovered
donations and gifts	treated as an addition to the s
	terms of the appeal have spec
Contractual income and	This is only included in the So
performance related	services or met the performan
grants
Donated goods	Donated goods are measured exchanged) unless impractica
	The cost of any stock of goods
	the fair value of those gifts at
	receipt. In the reporting perio
	as an expense at the carrying
	Donated goods for resale are
	expected proceeds from sale l
	from other trading activities' w
	sheet. On its sale the value o
	activities' and the proceeds fro
	activities'.

Goods donated for on-going u and included in the SoFA as in

	Gifts in kind for use by the cha
	when receivable.
Donated services and	Donated services and facilities
facilities	gift to the charity provided the
	Donated services and facilities
	with an equivalent amount rec
	the SOFA.
Support costs	The charity has incurred expe
Volunteer help	The value of any voluntary he in the trustees’ annual report.
Income from interest,	This is included in the account
royalties and dividends	be measured reliably.
Income from membership	Membership subscriptions rec
subscriptions	Legacies.
	Membership subscriptions wh
	benefts are recognised as inc
	income from charitable activit
Settlement of insurance claims	Insurance claims are only inclu criteria are met (5.10 to 5.12 in the SoFA.
Investment gains and losses	This includes any realised or u any gain or loss resulting from
	year.
2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised wher
	constructive obligation comm
	the obligation can be measure
Governance and support costs	Support costs have been alloc Governance costs comprise al compliance with regulation an
	Support costs include central
	categories on a basis consiste
	foor areas, or per capita, staf
Grants with performance conditions	Where the charity gives a gran service or output to be provide recipient of the grant has prov
Grants payable without performance conditions	Where there are no conditions realistically avoid the commitm recognised.
Redundancy cost	The charity made no redundan

Deferred income No material item of deferred i The charity has creditors whic Creditors discounts A liability is measured on reco Provisions for liabilities measured at the best estimate reporting date The charity accounts for basic Basic financial paragraph 10.7 FRS102 SORP. instruments 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they c use by charity They are valued at cost. The depreciation rates and me Intangible fixed assets The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. Heritage assets The charity has heritage asset scientific, technological, geop maintained principally for thei rates and methods used as dis They are valued at cost. Investments Fixed asset investments in quo valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 ye Stocks and work in Stocks held for sale as part of progress realisable value. Goods or services provided as based on the service potentia Work in progress is valued at c

Debtors (including trade debto Debtors settlement amount after any t they are measured at the cash The charity has has investmen Current asset equivalents with a maturity da

Current asset investments

equivalents with a maturity da equivalents with a maturity da to meet short term cash comm

They are valued at fair value e

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

tes to the accounts (cont)

y the charity except for those ticked "No" or "N/a". Where a detailed in the box below.

tement of Financial Activities (SoFA) when: itled to the resources;

that the trustees will receive the resources; and be measured with sufficient reliability.

of assets and liabilities, or income and expenses, unless required or RP or FRS 102.

y included in the SoFA when the general income recognition FRS102 SORP).

lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant ance related conditions are met (5.16 FRS 102 SORP).

SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the

ernment grants in the reporting period

in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.

FA once the charity has provided the related goods or nce related conditions.

at fair value (the amount for which the asset could be l to do so.

s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.

measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance f stock is charged against 'Income from other trading om sale are also recognised as 'Income from other trading

se by the charity are recognised as tangible fixed assets ncoming resources when receivable.

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arity are included in the SoFA as income from donations

s are included in the SOFA when received at the value of the e value of the gift can be measured reliably.

s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in

nditure on support costs.

lp received is not included in the accounts but is described

ts when receipt is probable and the amount receivable can

eived in the nature of a gift are recognised in Donations and

ich gives a member the right to buy services or other ome earned from the provision of goods and services as ties.

uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income

unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the

re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.

cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.

functions and have been allocated to activity cost

ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.

nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.

s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be

ncy payments during the reporting period.

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ncome has been included in the accounts.

ch are measured at settlement amounts less any trade

ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per . Subsequent measurement is as per paragraphs 11.17 to

can be used for more than one year, and cost at least £100

ethods used are disclosed in note 14.2.

ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5

ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.

oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.

r pending their sale and cash and cash equivalents with a ear are treated as current asset investments

non-charitable trade are measured at the lower or cost or net

s part of a charitable activity are measured at net realisable value l provided by items of stock.

cost less any foreseeable loss that is likely to occur on the contract.

ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.

nts which it holds for resale or pending their sale and cash and cash ate less than one year These include cash on deposit and cash

ü ü ü

except where they qualify as basic financial instruments.

Yes No N/a ü ü ü

Section C Notes to the accounts

Note 3 Analysis of income

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Restricted
Unrestricted income
funds funds
Analysis
Donations Donations and gifts 2,309 -
and legacies: Gift Aid 1,602 -
Fund raising projects by members 2,388 -
General grants provided by government/other
charities 500 1,125
Membership subscriptions and sponsorships
which are in substance donations -
Donated goods, facilities and services -
Other -
Total 6,799 1,125
Charitable
activities:
Memberships 320,842 -
Home meets & galas 43,478 -
Swim camps 10,650
ASA fees 217
Other 322 -
Total 375,509 -
Other trading
activities:
Sales from Club shop 3,579 -
Commission on shop sales 955 -
Other -
Total 4,534 -
Income from Interest income 38 -
investments: Dividend income - -
Rental and leasing income - -
Other - -
Total 38 -
- -
Separate
material item - -
of income: - -
- -
Total - -
Other: Conversion of endowment funds into income - -
Gain on disposal of a tangible fixed asset held
for charity's own use - -
----- End of picture text -----

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----- Start of picture text -----
Gain on disposal of a programme related
investment - -
Royalties from the exploitation of intellectual
property rights - -
Other - -
Total - -
386,880 1,125
----- End of picture text -----

TOTAL INCOME Other information: All income in the prior year was unrestricted except for: (please provide description and amounts)

N/A N/A N/A

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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(cont)

----- Start of picture text -----
Endowment
funds Total funds Prior year
£ £
- 2,309 19,324
- 1,602 -
- 2,388 -
- 1,625 23,907
- - -
- - -
- - -
- 7,924 43,231
- 320,842 167,418
- 43,478 9,859
10,650 -
217 425
- 322 -
- 375,509 177,702
- 3,579 1,938
- 955 244
- - 49
- 4,534 2,231
- 38 -
- - -
- - -
- - -
- 38 -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
----- End of picture text -----

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- - - - - 388,005 223,164

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

		This year	Last year
Government grant 1	Description £ Job retention scheme -		£ 23,907
Government grant 2		-	-
Government grant 3		-	-
Other	Grants from Charities and other organisations 1,625 Total1,625		- 23,907
*Please provide details of any*
*unfulflled 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 benefted.*	None

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

	This year	Last year
	£	£
Seconded staf	-	-
Use of property	-	-
Other	-	-
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfulflled 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.

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Note 6 Analysis of expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - - -
Operating membership schemes and social
lotteries
- - - -
Staging fundraising events
276 - - 276 -
Fundraising agents
- - - -
Operating charity shops
3,639 - - 3,639 1,864
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 3,915 - - 3,915 1,864
Expenditure on
charitable
Pool Hire
activities 144,108 - - 144,108 78,489
Lessons and Squads - Personnel costs
56,705 - - 56,705 55,442
Running Meets, Galas and Lessons 41,387 - - 41,387 2,180
Swim camps 11,423 - - 11,423 -
Total expenditure on charitable activities
253,623 - - 253,623 136,111
Separate - - - - -
material item of
expense - - - - -
- - - - -
- - - - -
Total - - - - -
Other
General Administration 28,351 - - 28,351 31,200
----- End of picture text -----

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----- Start of picture text -----
Bank Charges 3,120 - - 3,120 2,081
Depreciation 3,607 - - 3,607 2,759
Loss on disposal of fixed assets - - - - 71
Independent examiner's fee 3,414 - - 3,414 3,760
Total other expenditure 38,492 - - 38,492 39,871
296,030 - - 296,030 177,846
----- End of picture text -----

TOTAL EXPENDITURE

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total prior
Activities undertaken directly
programme of Costs year year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

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)

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Section C Notes to the accounts Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring in the period Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

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(

d.

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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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.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
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 at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
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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.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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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).

Independent examiner’s fees

Assurance services other than audit or independent examination

Tax advisory fees

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

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----- Start of picture text -----
This year Last year
£ £
2,400 2,580
1,014 1,180
----- End of picture text -----

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Section C Notes to the accounts

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year £ Salaries and wages 81,961 Social security costs - Pension costs (defined contribution scheme) 673 Other employee benefits Total staff costs 82,634

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 (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are n 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

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 N/A

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

This year Number Fundraising - Charitable Activities 3 Governance -

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Other

Total 3

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

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(cont)

----- Start of picture text -----
Last year
£
79,577
-
818
-
80,395
----- End of picture text -----

luding employer no such

----- Start of picture text -----
1
----- End of picture text -----

----- Start of picture text -----
Last year
Number
-
3
-
----- End of picture text -----

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----- Start of picture text -----
-
----- End of picture text -----

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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 £673 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 N/A scheme 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 entities' obligations under the N/A terms and conditions of the multiemployer plan

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Section C Notes to the accounts

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations wh part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support

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.

----- Start of picture text -----
Names of institution Purp
----- End of picture text -----

Total grants to institutions in reporting period Other unanalysed grants

TOTAL GRANTS PAID

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(cont)

hich in aggregate form a material

----- Start of picture text -----
Support costs Total
£ £
- -
- -
- [ - ]
- -
----- End of picture text -----

t costs.

----- Start of picture text -----
Please provide
Yes details of charity's
URL.
Provide details
No
below
Total amount of
pose
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 14	Tangible fxed assets	Tangible fxed assets	Tangible fxed assets
*Please complete this*	*note if the charity has any*		*tangible fxed*		*assets*
14.1 Cost or valuation
	Freehold land	Other land &		Plant,	Total Fixtures,
	& buildings	buildings	machinery and		fttings and
At the beginning of the	£ -	£ -	£ - motor vehicles		£ £ 14,542 14,542 equipment
Additions year	-	-		-	10,435 10,435
Revaluations	-	-		-	-	-
Disposals	-	-		-	-	-
Transfers - At end of the year - 14.2 Depreciation and impairments*		- -		- -	- - 24,977 24,977
**Basis	SL	SL		SL	SL SL	Straight Line
** Rate At beginning of the	-	-		-	25% 9,718 9,718 ("SL") or Reducing Balance ("RB")
Disposals year	-	-		-		-
Depreciation	-	-		-	3,607 3,607
Impairment	-	-		-	-	-
Transfers At end of the year 14.3 Net book value* Net book value at the	- - -	- - -		- - -	- - 13,325 13,325 4,824 4,824
beginning of the year Net book value at the	-	-		-	11,652 11,652
14.4 Impairment end of the year
*Please provide a description of the*		*events and*
*circumstances that led to the recognition or*
*reversal of an impairment loss.*
14.5 Revaluation
*If an accounting policy of revaluation is adopted,*				*please provide:*
*the efective date of*	*the revaluation*
*the name of independent valuer, if applicable*
*the methods applied*	*and signifcant*
*assumptions*
*the carrying amount*	*that would have been*
*recognised had the assets been carried under*
*the cost model.*

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

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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

£ - Research & development At beginning of the	£ - Research & development At beginning of the	£ - Patents and trademarks	Other Total £ £ - -
Additions year	-	-	- -
Disposals	-	-	- -
Revaluations	-	-	- -
Transfers *	-	-	- -
At end of the year	-	-	- -
15.2 Amortisation and impairments
Basis SL or RB Rate At beginning of the	-	SL or RB -	SL or RB SL or RB - - Straight Line ("SL") or Reducing Balance ("RB")
Disposals year	-	-	- -
Amortisation	-	-	- -
Impairment	-	-	- -
Transfers*	-	-	- -
At end of year	-	-	- -
15.3 Net book value
Nat book value at the	-	-	- -
beginning of the year
Net book value at the	-	-	- -
end of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment

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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 deduction

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Section C Notes to the accounts

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

£ Heritage asset 1	£ Heritage asset 2	£ Heritage asset 3
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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16.4 Net book value

Nat book value at the beginning of the - - - year Net book value at the end of the year - - -

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 any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost

Carrying amount at the beginning of the period

Additions

Disposals

Depreciation/impairment

Revaluation

Carrying amount at the end of period

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16.8 Heritage assets (where heritage assets are not recoignised on the balance

(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

----- Start of picture text -----
2015 2014 2013
£ £ £
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 - - -
----- End of picture text -----

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Total disposals - - -

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(cont)

----- Start of picture text -----
Heritage asset Total
4
£ £
- -
- -
- -
- -
- -
- -
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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and those at valuation

----- Start of picture text -----
At valuation At cost Group Total
Group A B
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
----- End of picture text -----

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e sheet)

----- Start of picture text -----
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
----- End of picture text -----

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CC17a IExcell 45 0412612023

Section C Notes to the accounts

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)

Cash & cash equivalents	Listed investments	Investment properties	Social investments
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

*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 knowlegable and willing parties in an arm's length transaction. For traded securities value of the security quoted on the London Stock Exchange Daily Official List or equi assets where there is no market price on a traded market, it is the trustees' or value value.

17.2 Please provide a breakdown of investments shown above agreeing with balance sheet row B04 differentiating between those held at fair value and th at cost less impairment.

Analysis of investments Cash or cash equivalents Listed investments
	Fair value at year end
	£
	-
	-

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Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments	-
	-
	-
	-

17.3 If your charity holds investment properties, please complete the followin

(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

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17.4 Please provide a breakdown of current asset investments, if applicable, balance sheet.

----- Start of picture text -----
||| |---|---| |Analysis of current asset|This year| |investments| |£| |-| |Cash or cash equivalents|-| |Listed investments|-| |Investment properties|-| |Social investments|-| |Other investments|-| |Total|

----- End of picture text -----

17.5 Guarantees

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 ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).

Description Total Description Total

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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 Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

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.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 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.

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(cont)

----- Start of picture text -----
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
----- End of picture text -----

exchanged between s, the fair value is the ivalent. For other ers' best estimate of fair

----- Start of picture text -----
the
hose held
----- End of picture text -----

----- Start of picture text -----
Cost less impairment
£
-
-
----- End of picture text -----

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ng note:

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agreeing with the

Last year £ - - - - - -

This year £ Last year £ This year £ Last year £

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CC17a (Excell 53 0412612023

Section C Notes to the accounts

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 bet activities.

Stock	Stock	Donated goods	Donated goods
For distribution	For resale	For distribution	For resale
£	£	£	£

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-


-	175	-	-
-	3,816	-	-
-	- 3,639	-	-
-	-	-	-
-	352	-	-


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	352	-	-
-	175	-	-

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18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

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(cont)

tween

Work in progress £ - - - - - - - - - - - - - - - - -

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CC17a (Excell 57 0412612023

Section C Notes to the accounts

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

Please complete 19.2 where a material debtor is recoverable more than a year

19.2 Analysis of debtors recoverable in more than 1 year (included in debtor

Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
Total
----- End of picture text -----

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04/26/2023

(cont)

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This year Last year
£ £
10,859 55
12,580 2,668
- -
23,439 2,723
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r after the reporting date.

----- Start of picture text -----
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

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 Accruals and deferred income Taxation and social security Other creditors Total Payments received on account for contracts or performance-related grants	Amounts falling due within one year	Amounts falling due within one year
	This year £	Last year £
	-	-
	-	-
	5,497	12,823
	-	-
	22,067	3,717
	852	1,341
	228	433
	28,644	18,314

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Income invoiced in respect of the 2023 La Santa swim camp has been deferred until the

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

CC17a (Excel)

04/26/2023

(cont)

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Amounts falling due
after more than one year
This year Last year
£ £
- -
- -
-
- -
-
- -
- -
- -
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camp takes place.

----- Start of picture text -----
This year Last year
£ £
- 9,432
18,887
- 9,432
18,887 -
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any prov 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

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

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)

04/26/2023

(cont)

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visions. A provision is
----- End of picture text -----

----- Start of picture text -----
e period
This year Last year
£ £
- -
- -
- -
- -
- -
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

Note 22 Other disclosures for debtors, creditors and other basic financ

22.1 Please provide information about the N/A 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 N/A 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.

CC17a (Excel)

04/26/2023

(cont)

ial instruments

CC17a (Excel)

04/26/2023

Section C Notes to the accounts

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.

Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.

N/A

23.2 Contingent assets Where the charity has contingent assets, please complete the following sectio probable

Description of item Estimate of fin 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)

04/26/2023

(cont)

ection unless the

nancial effecti

n when their existence is

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nancial effect
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

Note 24 Cash at bank and in hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total

CC17a (Excel)

04/26/2023

(cont)

----- Start of picture text -----
This year Last year
£ £
- -
- -
179,613 105,029
- -
179,613 105,029
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

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 N/A 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)) N/A measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

04/26/2023

(cont) CC17a IExcell 71 0412612023

Section C Notes to the accounts

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) h the end of the reporting period but before the accounts are authorised which r that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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N/A
N/A
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CC17a (Excel)

04/26/2023

(cont)

have occurred after relate to conditions

CC17a (Excel)

04/26/2023

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 f 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 t unrestricted funds

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Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR
forward Income Expenditure
Fund names £ £ £
Unrestricted funds UR Furthering the aims of the charity 94,437 386,880 - 296,030
Restircted funds R Grant for specific equipment - 1,125 -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds 94,437 388,005 - 296,030
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CC17a (Excel)

04/26/2023

for 'Other funds'. The 'Total funds'

trusts, of the charity; and U -

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Fund
balances
Gains and carried
Transfers losses forward
£ £ £
921 - 186,208
- 921 - 204
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 186,412
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CC17a (Excel)

04/26/2023

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 f 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 t unrestricted funds

----- Start of picture text -----
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR
forward Income Expenditure
Fund names £ £ £
Unrestricted funds UR Furthering the aims of the charity 49,119 223,164 - 177,846
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds 49,119 223,164 - 177,846
----- End of picture text -----*

CC17a (Excel)

04/26/2023

for 'Other funds'. The 'Total funds'

trusts, of the charity; and U -

----- Start of picture text -----
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 94,437
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 94,437
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CC17a (Excel)

04/26/2023

Section C Notes to the accounts

Note 27 Charity funds (cont)

27.3 Transfers between funds

Reason for transfer and where endowment is con income, legal power for its conversion Between unrestricted and Fixed assets acquired from grant given to buy those assets restricted funds Between endowment and restricted funds Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation

CC17a (Excel)

04/26/2023

(cont)

----- Start of picture text -----
nverted to Amount
921
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----- Start of picture text -----
Amount
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CC17a (Excel)

04/26/2023

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)

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1
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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.

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Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
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.
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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".

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No trustee expenses have been incurred (True or False) 1
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity
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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.

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) 1
Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
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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)

04/26/2023

ection C Notes to the accounts (cont)

ote 29 Additional Disclosures

CC17a (Excel)

04/26/2023

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 2022 Charity no 1114225 ended (if any)

Set out on pages

1-41

(remember to include the page numbers of additional sheets)

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year 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 *)

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
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: Name: Jodie Saunders Relevant professional qualification(s) or body ACA (ICAEW) (if any):

Date: 04/03/2023

IER

March 2012

Address: Shorthouse & Martin Limited Worthy House, 14 Winchester Road Hampshire, RG21 8UQ Section B Disclosure

Only complete if the examiner needs to highlight material problems.

IER

March 2012

Give here brief details of any items that the examiner wishes to disclose .

IER

March 2012