# Swimming Club
Annual General Meeting Via Zoom Thursday 21[st] March 2024 20:30 – 21:45
## Agenda
- Apologies for Absence
- Acceptance of 2023 AGM
- Trustee Report
- Treasurer’s Report
- Chair Report
- Coaching Reports
- Any Other Business
## 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?**
- Continue to recruit Officials & Volunteers
- We always need more please! • Team has increased, but please…. We need you!
- New T-shirts for Team Managers and Officials! • Our volunteers look awesome in White & Blue!
- Continued evolution of structures
- Benefit to the swimmers, building on success
- As always – ongoing!
- Rother League Entry
- First time in many years – 2 teams
- Great success, more trophies, but……
## Chair Report **Achievements**
## – Continued reorganisation of our squad programme
- Continue to accommodate swimmers for a variety of pathways. A focus from the recent Swim England report, highlighting many Clubs failing to full fill.
- Know change is hard logistically, but we can't stand still
- Continue to offer additional sessions for those swimmers either bridging to next squad or increasing weekly swim time with a similar ability squad.
## – Club Championships 2023
- Oversubscribed in Distance Races and maximum pool time used
- Additional evenings needed in 2023 to accommodate swimmers
- Huge thanks to all that helped -Margo, Mark, Zoe, Officials,, Parents & Swimmers
## – Increased Club Awareness
- Trials, Increased Membership (new and multiple returns), Social coverage continues to grow considerably
- Positive recognition from other Hampshire Clubs & Region on continual changes
## Chair Report
- Socials
- Squad Socials – huge thanks to those getting involved
– Xmas Party & Awards Evening, Breakfasts, Donutting!
- Swim Camps
- First time since 2013 Bluefins have been abroad on tour!
- Millfield in Summer 2023
- ‘Big Millfield ‘
- ‘Mini Millfield’
- Barcelo Performance Camp - February 2023;
- 16 Swimmers. 4 Coaches/TM
## – Notice Board
- Revamp, in line with Club Branding – sponsored by R&R (Thank you)
## 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
- WP squads will be transitioning to Tuesday evening, and will run from 6pm
- Aligning swim squads with similar abilities, ages and aquatic disciplines makes the club more streamlined to ensure a high level of experienced coaching and content rich sessions can be enjoyed across all squads.
- Pool hire down time, the switch between squad sessions can be run more efficiently.
## • Further Swim Camps
## • Performance (Increase in numbers) & County Levels
- Mini Gala for 2024
- Time Trials – Sharks, Development
Bluefins
Coaching Reports
## re
## Swimming Overview
- Junior Volunteers: Continue to be a great success throughout Skills Academy, Development, Competitive & County Squads
- Squad restructure
- Evolution of squads to maximise pool time
- Introduction of Long Course sessions offer to AGP, JP and Youth County
- Fantastic Coaches – continue to be a great fit at all levels, swimmers coached by enthusiastic swimmers
- 9 new Level 1 Coaches qualified last year and adding value to our Lead Coaches
- 4 Level 1s are booked on Level 2 Course – commencing this month
- Additional coaches attending meets – home and away
`o` New Bluefins Swim kit continues to grow –we look amazing at meets!
- Qualifier Hats given to all swimmers who competed at Counties, Regionals & Nationals in 2023
- Club Record Hats – Huge Success – 66 records broken in 2023
- ‘Tour T-shirts appearing for Millfield & Lanzarote
## Swimming - Results
## • **South Coast & Isle of Wight League**
- A Team – Premier Junior Trophy Champions
- B Team – West Division Jnr Trophy Champions & Gemini Cup Winners
## • **Arena League 2023**
- A team - Division 1 Champions
- B team - Division 2 Champions
## •
## **Counties 2023** :
- 92 (82) swimmers who qualified for Counties (largest ever – again!)
- 23 (15) Gold
- 28 (30) Silver
- 33 (45) Bronze
## • **Regionals 2023**
- 2 (1) Regional Champions
- 3 (1) Silvers
- 4 (2) Bronze
- 17 (12) Top 8 Finalists
## Swimming – Results cont’d
- **British Championships 2023**
- 2 (1) Swimmers qualified to compete in April and July
- **English Championships 2023**
- 5 (2) Swimmers qualified
- **National Age Group Talent Programme**
- 1 Swimmer selected for 2023/2024
- **Regional Age Group Talent Programme 2023**
- 2 (1) Swimmers Selected
- **Regional Distance Programme 2023**
- 1 (1) Swimmer Selected
## Swimming Results - Masters
- Won Hampshire County Top Club
- Winning Top Male & 2[nd] Top Female awards
- National Short & Long Course Championships
- Many National Champions, Silvers, Bronze and even British, European and Bluefins first WORLD Records (x 3) for individual and relay teams
- Over 20 Swimmers representing Bluefins
- 5 Swimmers in Top 10 World Rankings for 2023
- Masters Decathlon
- Team Events - Ladies 2[nd] , Men 3rd
- Individual – 2 Ladies in Top 10, 1 Male in Top 10
- 8 Bluefins represented Hampshire at Inter-Counties
- Hampshire won!
## 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]
- Hampshire Junior League (2006) 2023 3[rd] ….this season 2024 (2007) currently undefeated including beating last season’s champions
- Senior Men’s Hampshire League 2023 ….4[th] …so far this season only lost one game
- This year we have many of our age group players on course for South East Regionals
- Academy Players are continuing to develop with ‘friendly matches’ being organized which will enhance skills and development.
## WP - Junior Individual Honours
**2007 GB Squad**
**2023 National Talent Academy**
Oliver Phillips
- Aston Bennett
- Calista Almeida
- Sam Collier
- Matthew Collier
- Ryan Cutting
- Piaras Donnelly
- Sullivan Cook
- Ethan Lawrence
- Otto Taucher
- James Pitt
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:**
- Level 1 – Alex Pullen, Steve Bennett and Hermione Davies completed their Assistant water polo coaches(level 1) courses
## **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.
- The Squad currently has 21 registered swimmers, 2 of our current coaches were previously swimmers with the Squad.
- Our Sunday group now has 7 swimmers of various achievement levels, 3 having been upgraded to the performance squad.
## 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|||||
CC17a (Excel)
25/03/2024
8
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**Government grant 1 Government grant 2 Government grant 3 Other**
|**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
CC17a (Excel)
25/03/2024
9
**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.**
CC17a (Excel)
25/03/2024
10
## **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|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
CC17a (Excel)
25/03/2024
11
|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)**|||||||
CC17a (Excel)
25/03/2024
12
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
25/03/2024
13
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
25/03/2024
14
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
25/03/2024
15
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||2,400|2,400|
||-|-|
||280|-|
||1,496|1,014|
CC17a (Excel)
25/03/2024
16
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**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|
CC17a (Excel)
25/03/2024
17
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
N/A
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
-
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
25/03/2024
18
**Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense** £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**
CC17a (Excel)
25/03/2024
19
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|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_**|||**-**|
||||-|
||||-|
CC17a (Excel)
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20
|**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.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
25/03/2024
21
**Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
CC17a (Excel)
25/03/2024
22
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d i_
CC17a (Excel)
25/03/2024
23
**Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**----- 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**_
CC17a (Excel)
25/03/2024
24
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
25/03/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**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**
CC17a (Excel)
25/03/2024
26
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**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_**|||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
CC17a (Excel)
25/03/2024
27
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
25/03/2024
28
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|352|-|-|-|
||-|3,433|-|-|-|
||-|- 3,505|-|-|-|
||-|-|-|-|-|
||**-**|**280**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|280|-|-|-|
||-|352|-|-|-|
## **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
25/03/2024
29
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
25/03/2024
30
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||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|
CC17a (Excel)
25/03/2024
31
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the 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.**
CC17a (Excel)
25/03/2024
32
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the** _**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.**
CC17a (Excel)
25/03/2024
33
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|---|---|
|**N/A**||
|||
|||
|||
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**|
|---|---|
|**Description of item**
**Estimate of financial effect**||
|
**N/A**||
|||
|||
|||
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
25/03/2024
34
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||297,016|179,613|
||-|-|
||297,016|179,613|
CC17a (Excel)
25/03/2024
35
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
N/A N/A
CC17a (Excel)
25/03/2024
36
## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
N/A N/A
CC17a (Excel)
25/03/2024
37
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
- **Basis of independent** My examination was carried out in accordance with general Directions given **examiner’s statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**Independent** In connection with my examination, no matter has come to my attention **examiner's statement** (other than that disclosed below *)
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- _Please delete the words in the brackets if they do not apply._
**Signed: 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**