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2023-08-31-accounts

Swimming Club

Annual General Meeting Via Zoom Thursday 21[st] March 2024 20:30 – 21:45

Agenda

Minutes of 2023 AGM

Presentation were shared All signed off, no o/s actions

Bluefins Trustee Report- Helen Bourns

The Trustees

We are Parents, Swimmers and like-minded people who want the best for our Club and swimmers:-

Fleur Turner – Chair

Neil Mitchell – Treasurer

Helen Bourns – Secretary

Ray Knight, David Wise, Steve Greenfield – Trustees

This year we say farewell to Ray who has been a Trustee since …. And was previously Club Secretary. Ray also does an amazing job with our Swim Mark Affiliation; this he has kindly agreed to continue for the foreseeable future. Ray you will be missed

Thank You

To Spencer for his dedication to squad & structure organisation.

To our coaches who support our young people & get them to the levels they are today.

Massive thanks to Ali who makes all things admin happen

To Margo & our Officials, to Amy & our parent volunteers without you meets just wouldn’t be possible

Our officials are always needed, please email Margo officials@bbfsc.org New volunteers always needed please email Amy Volunteers@bbfsc.org

Financial Report

Based upon the Independently Reviewed Accounts to 31[st] August 2023

All figures independently reviewed and agreed by Shorthouse Martin.

Key Financials Management

Budget/Forecast format agreed by trustees continues to help enhance financial stability and cost control within the Swimming Club.

Mini Budget/Forecast format for Swim meets and swim camps to ensure we are not running at a loss.

Savings account now has a surplus of 2.5 months of running costs. This will also need to be used for significantly increased Pool hire costs, utility costs, administration costs to keep future fees to a minimum.

Club continuing to utilise the HMRC for gift aid, further enhancing financial stability when fund raising.

HR package including Insurance indemnity with “Mentor” continues to be used to support the club. Keeping the club ahead of employment law/Contracts and any unnecessary financial risk.

.

•

Key Performance Indicators

The club ended the year with cash on hand of £296,812 , this compares to the previous year’s cash on hand of £179,613. The savings account finished with £64,906.39

Total Income: of £454,967 against a budget of £280,284 . This compares to an income of £388,005 the previous season.

Total Membership Fees: Increased from £320,842 to £335,516 Showing a steady increase from the previous season

Swimming Operations: Meet entries were up at £74,599 from a previous season of £43,478. This was made up of £29,639 for home meets and the remainder of £44,920 was for away meets. This has produced a steady income stream over and above core swimming fees. This was also supported by the end of season swim camp in Lanzarote and along with the swim clinics the club has produced a further revenue of £36,607 against a previous season of £11,080

Cost of Sale/Pools: Pool costs were up this year to £151,686 from the previous year of £144,108.

Key Performance Indicators

Salaries-Coaches costs: Personnel costs for coaches was at £57,557 which is like last season at £56,705. This has been helped by streamlining squads and lane usage whilst increasing revenue

Operating Cost of Swimming Operations: The overall operating cost for swim operations was £312,558 with a net surplus of £134,782 compared to last season of £253,623 cost and a net surplus of £121,886. This is due to good management and the streamlining of squads and lane usage.

Administrative Costs: The overall Administration cost for the season was £ 41,313 against the previous season of £ 38,492 This includes the administrator’s salary which is vital to the successful running of the club, and all other costs associated, including Bank fees, BT Internet, subscriptions. Annual accounting fees

Other Income: The club received £2,770 in fundraising (which includes £1,041 for the party night), £400 in grants and £939 in interest.

Key Performance Indicators

Overall Operating Surplus: Overall, the club made a surplus of £97,364 compared to £91,975 in the previous year. The surplus will be carried forward in the balance sheet. We will need the surplus to support the significant increase in pool hire costs, utility costs and admin costs. This will help keep future fee increases to a minimum.

Balance Sheet: At the end of the financial year the balance sheet had total capital and reserves of £283,572 against the previous year of £186,412. This is made up of the current financial year earnings and from previous years.

Financial Outlook: The financial state of the club is healthy. It continues to improve with a collective effort from everyone involved. The improved Surplus and savings account should go some way to protecting the club for any future unforeseen circumstances.

Bluefins Chair Report 2023

Chair Report

What did we say we would do?

Chair Report Achievements

– Continued reorganisation of our squad programme

– Club Championships 2023

– Increased Club Awareness

Chair Report

– Xmas Party & Awards Evening, Breakfasts, Donutting!

– Notice Board

Chair Report

What are we working on next?

• Continue to recruit Officials & Volunteers

• We always need more please!

• Continued evolution of structures

• Benefit to the swimmers, building on success

• Further Swim Camps

• Performance (Increase in numbers) & County Levels

Bluefins Coaching Reports

re

Swimming Overview

o New Bluefins Swim kit continues to grow –we look amazing at meets!

Swimming - Results

• South Coast & Isle of Wight League

• Arena League 2023

•

Counties 2023 :

• Regionals 2023

Swimming – Results cont’d

Swimming Results - Masters

Bluefins Water Polo Achievements Mar 2023-Feb 2024

     - London League Under 15 Division 1 ---4[th]

     - London League under 13 division 2 ---4[th]

  - London League Winter under 14 Division 1 ---4[th]

     - London League Winter division 2 ----2[nd]

WP - Junior Individual Honours

2007 GB Squad

2023 National Talent Academy

Oliver Phillips

WP - 2023 South East Region Representation

Girls UNDER 16 (2008 & YOUNGER) INTER REGION CHAMPIONSHIPS 1[st] Jul23

Calista Almeida

Boys UNDER 16 (2008 & YOUNGER) INTER REGION CHAMPIONSHIPS—2[nd] Jul23

Sam Collier Aston Bennett Piaras Donnelly

Boys UNDER 14 (2010 & YOUNGER) INTER REGION CHAMPIONSHIPS—6[th] DEC23

Matthew Collier Henry Rouse Otto Taucher Ryan Cutting Sullivan Cook James Pitt

Water Polo Volunteers

Coaching Update:

Officials :

referees:- Hermione Davies completed regional Referees assessment Table Officials:- Lynda Donnelly completed Regional assessment

: Bluefins Waterpolo Management team

Steve Bennett, Naomi Collier, Matt Girle, Alex Pullen, Lynda Donnelly and Youssef Awad, Lead Coach

Sharks

• The Disability squad is composed of swimmers from those needing some one to one attention to competition swimmers although competition has [pretty much closed down since Covid, Main feeder schools are Dove House and Limington House.

• The Squad, has a dedicated team of teachers and pool helpers who do a great job, we are always keen to hear from anyone who would like to get involved.

Sharks

Another difficult year for competitions available to our swimmers with only one when we took a team to the Len Badcock event in Hatfield. There continue to be no local galas in Southampton or Guildford. The nearest future event available is in Swansea. We have not re-registered for Special Olympics as there have been no competitions for us in the South at all and we only have 6 qualifying swimmers. One of our swimmers was put forward for a European competition in Berlin but unfortunately was not selected.

Last Saturday the Sharks entered 7 teams in the Lions Swimathon which has raised a significant amount for local good causes. (in excess of £1000)

I would like to say a big thank you to the dedicated team of coaches who are an inspiration to all especially the swimmers.

Election of Trustees & Officers of the Club

Ratification of remaining volunteers for further year Chair Fleur Turner Trustees David Wise Ray Knight – Resigned, thank you Ray! Helen Bourns Neil Mitchell Fleur Turner Steve Greenfield Swim Mark Ray Knight

Please – any questions, we would like to hear from you

Bluefins Basingstoke Bluefins Swimming Club Thank you

Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 Charity No
(if any)
1114225
Period start date
To
Period end
date
31/08/2023
BASINGSTOKE BLUEFINS SWIMMING CLUB
Annual accounts for the period
01/09/2022
“~~———————— ~~
FOR ENGLAND AND WALES		 ~~ie~~
Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 3,170 - - 3,170 7,924
Charitable activities S02 447,340 - - 447,340 375,509
Other trading activities S03 3,518 - - 3,518 4,534
Investments S04 939 - 939 38
Separate material item of income S05 - - - -
Other S06 - - - - -
Total S07 454,967 - - 454,967 388,005
Resources expended (Note 6)
Expenditure on:
Raising funds S08 3,732 - - 3,732 3,915
Charitable activities S09 312,558 - - 312,558 253,623
Separate material item of expense S10 - - - -
Other S11 41,313 - - 41,313 38,492
Total S12 357,603 - - 357,603 296,030
Net income/(expenditure) before investment
gains/(losses) S13 97,364 - - 97,364 91,975
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 97,364 - - 97,364 91,975
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - -
Other gains/(losses) S19 - - - -
Net movement in funds S20 97,364 - - 97,364 91,975
Reconciliation of funds:
Total funds brought forward S21 186,412 - - 186,412 94,437
Total funds carried forward S22 283,776 - - 283,776 186,412

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
£
F03		 Total this
year
£
F04		 Total last
year
£
F05
- - - - -
8,125 - - 8,125 11,652
- - - - -
- - - - -
8,125 - - 8,125 11,652
280 - - 280 352
26,833 - - 26,833 23,439
- - - -
296,812 204 - 297,016 179,613
323,925 204 - 324,129 203,404
48,478 - - 48,478 28,644
275,447 204 - 275,651 174,760
283,572 204 - 283,776 186,412
- - - - -
- - - - -
283,572 204 - 283,776 186,412
- - -
204 204 204
283,572 - 283,572 186,208
- -
283,572 204 - 283,776 186,412
Signature Print Name Date of
approval
dd/mm/yyyy

CC17a (Excel)

25/03/2024

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 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with ✓ Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by Yes FRS 102. * -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 ✓ * -Tick as appropriate No ✓ 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 information; Not applicable 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 Not applicable periods before those 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
No		 ✓ * -Tick as appropriate * -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

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
✓
No
✓
Please disclose:		 ✓ * -Tick as appropriate * -Tick as appropriate
✓
(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)

25/03/2024

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

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 -

CC17a (Excel)

25/03/2024

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 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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
donations and gifts 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.
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
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.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits 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
✓ ✓ ✓
2.4 ASSETS
Intangible fixed assets
Heritage assets
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least £100
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 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.
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.
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
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.
Investment gains and
losses
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.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 14.2.
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.
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
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.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at		 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
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
Debtors
(
g
)
g
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.
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.
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Donations and gifts
Gift Aid
Fund raising projects by members
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
Total
Memberships
Home meets & galas
Swim camps
ASA fees
Other
Total
Sales from Club shop
Commission on shop sales
Other
Total
Interest income
Dividend income
Rental and leasing income
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:
Note 3 Analysis of income
Analysis
Donations
and legacies:
Charitable
activities:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:		 Analysis of income
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 - - - - 2,309
Gift Aid - - - - 1,602
Fund raising projects by members 2,770 - - 2,770 2,388
General grants provided by government/other
charities		 400 - 400 1,625
Membership subscriptions and sponsorships
which are in substance donations		 - - - - -
Donatedgoods,facilities and services - - - - -
Other - - - - -
Total 3,170 - - 3,170 7,924
Memberships 335,516 - - 335,516 320,842
Home meets & galas 74,559 - - 74,559 43,478
Swim camps 36,257 36,257 10,650
ASA fees - - 217
Other 1,008 - - 1,008 322
Total 447,340 - - 447,340 375,509
Sales from Club shop 2,678 - - 2,678 3,579
Commission on shop sales 840 - - 840 955
Other - - - - -
Total 3,518 - - 3,518 4,534
Interest income 939 - - 939 38
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 939 - - 939 38
- - - - -
- - - - -
- - - - -
- - - - -
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 - - - - -
454,967 - - 454,967 388,005
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

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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

Description This year
Last year
£
£		 This year
Last year
£
£
Jobretentionscheme - -
- -
- -
GrantsfromCharities and otherorganisations 400 1,625
Total 400 1,625

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

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

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

Seconded staff 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 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.

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Note 6 Analysis of expenditure

Expenditure on
raising funds:
Expenditure on
charitable
activities
Separate material
item of expense		 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
£
£
Incurred seeking donations - - - - -
Incurred seeking legacies - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and social
lotteries		 - - - - -
Staging fundraising events 285 - - 285 276
Fundraising agents - - - - -
Operating charity shops 3,447 - - 3,447 3,639
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 3,732 - - 3,732 3,915
Pool Hire 151,686 - - 151,686 144,108
Lessons and Squads - Personnel costs 57,557 - - 57,557 56,705
RunningMeets, Galas and Lessons 64,445 - - 64,445 41,387
Swim camps 38,870 - - 38,870 11,423
Total expenditure on charitable activities 312,558 - - 312,558 253,623
- - - - -
- - - - -

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Loss on disposal of fixed assets
Independent examiner's fee
Depreciation
TOTAL EXPENDITURE
Total other expenditure
Bank Charges
Other
Total
General Administration		 - - - - -
- - - - -
Total - - - - -
General Administration 29,808 - - 29,808 28,351
Bank Charges 3,382 - - 3,382 3,120
Depreciation 3,947 - - 3,947 3,607
Loss on disposal of fixed assets - - - -
Independent examiner's fee 4,176 - - 4,176 3,414
Total other expenditure 41,313 - - 41,313 38,492
357,603 - - 357,603 296,030

Other information:

Analysis of expenditure on charitable activities

Activity or
programme		 Activities undertaken directly Activities undertaken directly Grant
funding
of
activities		 Support
Costs		 Total this
year		 Total
prior year
£ £ £ £ £
Activity 1
Activity 2
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)

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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

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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.

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 - -

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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.

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.

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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).

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
£
2,400 2,400
- -
280 -
1,496 1,014

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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

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits

Total staff costs This year
£		 Last year
£
85,969 81,961
- -
701 673
86,670 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 (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 3 3
Governance - -
Other - -
Total 3 3

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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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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 £701 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 entities' obligations under the terms N/A and conditions of the multi-employer plan

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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 £ £
Activity orproject2 - -
Activity orproject 3 - -
Activity orproject4 - -
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		 -
-
-

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Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont)
Freehold land
& buildings
Other land &
buildings
Plant,
machinery and
motor vehicles
Fixtures,
fittings and
equipment
Total
£
£
£
£
£
At the beginning of the
year
- - - 24,977 24,977
Additions
- - - 420 420
Revaluations
- - - - -
Disposals
- - - - -
Transfers
- - - - -
At end of the year
- - - 25,397 25,397
Basis*
SL
SL
SL
SL
SL
Straight Line
("SL") or
Reducing
Balance
("RB")
 Rate
25%
At beginning of the
year
- - - 13,325 13,325
Disposals
- - -
-
Depreciation
- - - 3,947 3,947
Impairment
- - - - -
Transfers
- - - - -
At end of the year
- - - 17,272 17,272
Net book value at the
beginning of the year
- - - 11,652 11,652
Net book value at the
end of the year
- - - 8,125 8,125
14.4 Impairment
14.3 Net book value
14.2 Depreciation and impairments
14.1 Cost or valuation
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.*
SL SL SL SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
25%
- 13,325 13,325
-
-
- 3,947 3,947
- - -
- - -
- 17,272 17,272
- 11,652 11,652
- 8,125 8,125
- - - 13,325 13,325
- - - -
- - - 3,947 3,947
- - - - -
- - - - -
- - - 17,272 17,272
- - - 11,652 11,652
- - - 8,125 8,125

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.

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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

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

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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 d d i

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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

----- Start of picture text -----
(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.
----- End of picture text -----

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
~~("RB")~~
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

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

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

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

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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
Other investments
Total		 This year Last 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
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
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 ).
Description This year £ Last year £
Total
Description This year £ Last year £
Total

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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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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
£ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 352 - - -
- 3,433 - - -
- - 3,505 - - -
- - - - -
- 280 - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 280 - - -
- 352 - - -

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

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any
debtors or prepayments.
Note 19 Debtors and prepayments
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
600 10,859
26,233 12,580
- -
26,833 23,439

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)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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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
£
- - - -
- - - -
39,476 5,497 -
- - - -
8,030 22,067 -
748 852 - -
224 228 - -
48,478 28,644 - -

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 2024 La Santa swim camp has been deferred until the camp takes place.

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
£
18,887 -
4,250 18,887
- 18,887
4,250 18,887

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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 balance N/A 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.

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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 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. N/A 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.

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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

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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
£
- -
- -
297,016 179,613
- -
297,016 179,613

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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

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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

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

N/A N/A

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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
£
Unrestricted funds UR Furthering the aims of the charity 186,208 454,967 -357,603 - 283,572
Restricted funds R Grant for specific equipment 204 - - - 204
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 186,412 454,967 - 357,603 - - 283,776

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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 94,437 386,880 -296,030 921 - 186,208
Restricted funds R Grant for specific equipment - 1,125 - -921 - 204
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 94,437 388,005 - 296,030 - - 186,412

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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		 Fixed assets acquired from grant given to buy those assets 0
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

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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)

TRUE

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".

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) 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) 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 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.

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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.

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Independent examiner's report on the accounts Section A Independent Examiner’s Report ~~Ee~~ Report to the trustees/ Charity Name members of Basingstoke Bluefins Swimming Club ~~FC~~ On accounts for the year 31 August 2023 Charity no 1114225 ended (if any) ~~eeee ee~~ Set out on pages 1-42 (remember to include the page numbers of additional sheets) ~~PO~~

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:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

  6. Please delete the words in the brackets if they do not apply.

Signed: Date: 25/03/2024 ~~I~~ Name: Jodie Saunders ~~Se~~ Relevant professional qualification(s) or body ACA (ICAEW) (if any): ~~a~~

1

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.

2

IER

March 2012

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

3

IER

March 2012