2021-03-31-accounts - Great Britain Wheelchair Basketball Association

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							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Donations and legacies						1,426,230	1,426,230	1,910,746
Charitable activities				5
League and competition					11,000		11,000	66,434
Coaching, training	and	development			58,435		58,435	52,474
Events								38,988
Other contributions					8,260	431	8,691	4,219
Other trading activities				4	7292		7,292	27,730
Total					84,987	1,426,661	1,511,648	2,100,591
EXPENDITURE	ON
Raising funds					401		402	7,590
Charitable activities
League and competition					14,063	123,893	137,956	258,004
Coaching, training	and	development			4,565	724,118	728,683	648,63 1
Events					1,109	29,409	30,518	521,265
Other contributions					402		402
International representation						10,902	10,902	8,371
Support costs					881	325,681	326,562	293,375
Bad debts					(1,238)		(1,238)	4,279
Other Costs						103	103	4,482
Governance Costs					(8,022)	207,876	199,854	218,600
Grants and donations								14,665
Exceptional Costs								57,735
Depreciation					2,695		2,695	2,202
Profit on fixed asset disposals					(4,698)		(4,698)	(14,143)
Total					10,158	1,421,983	1,432,141	2,025,056
NET INCOME					74,829	4,678	79,507	75,535
Transfers between	funds			18	~65,958)	65,958
Net movement in	funds				8,871	70,636	79,507	75,535
RECONCILIATION		OF FUNDS
Total funds brought forward					294,392	148,673	443,065	367,530

							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes
TOTAL	FUNDS	CARRIED	FORWARD		303,263	250 300	522,572	443 065

				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	14	10,779		10,779	13,474
CURRENT ASSETS
Debtors	15	32,842		32,842	47,760
Prepayments and accrued income			8,789	8,789	14,586
Cash in hand		294 855	432,030	726,885	548,600
		327,697	440,819	768,516	610,946
CREDITORS
Amounts falling due within one year	16	(35,216)	(221,507)	(256,723)	(181,355)
NKT CURRENT ASSETS		292,481	219,312	511793	429,591
TOTAL ASSETSLESSCURRENT
LIABILITIES		303,260	219,312	522,572	443,065
NET ASSETS		303,260	219,312	522 572	~443 065
FUNDS	18
Unrestricted funds				303,260	294,392
Restricted funds				219,312	148 673
TOTAL FUNDS				522,572	443,065

				31.3.21	31.3.20
			Notes	8
Cash flows from operating	activities
Cash generated from operations				173,587	160,201
Net cash provided by operating		activities		173,587	160,201
Cash flows from investing	activities
Purchase oftangible fixed assets					(6,096)
Sale oftangible fixed assets				4,698	16,559
Net cash provided by investing		actiidties		4,698	10,463
Change in cash and cash equivalents			in the
reporting period				178,285	170,664
Cash and cash equivalents	at	the beginning
ofthe reporting period				~548 600	~377936
Cash and cash equivalents	at	the end	ofthe
reporting period				726,885	548,600

RECONCILIATION	RECONCILIATION	OFNET INCOME TO NKT CASH FLOW FROM	OFNET INCOME TO NKT CASH FLOW FROM	OPERATING
ACTIVITIES
				31.3.21	31.3.20
Net income for the	reporting		period (as per the Statement ofFinancial
Activities)				79,507	75,535
Adjustments for:
Depreciation charges				2,695	2,202
Profit on disposal offixed assets				(4,698)	(14,143)
Decrease in debtors				20,715	208,824
Increase/(decrease)	in	creditors		75,368	(112,217)
Net cash provided	by	operations		173,587	160,201

ANALYSIS OF CHANGES IN NKT FUNDS
	At 1.4.20	Cash flow	At 31.3.21
			f
Net cash
Cash at bank and in hand	548,600	178,285	726,885
	548,600	178,285	726,885
Total	548,600	~178285	726,885


4.	OTHER	TRADING ACTIVITIES
				31.3.21	31.3.20
				I
	Corporate	and commercial		7,292	27,730
5.	INCOME	FROM	CHARITABLE ACTIVITIES
				31.3.21	31.3.20
	League and competition			11,000	66,434
	Coaching,	training	and
	development			58,435	52,474
	Events				38,988
	Other contributions			8,691	4,219
				78,126	~162 115

	Raising donations	and legacies
				31.3.21		31.3.20
				6
	Corporate &commercial				402	7,590
7.	CHARITABLE ACTIVITIES COSTS
				Support
			Direct	costs	(see
			Costs	note	9)	Totals
	League and competition		137,956			137,956
	Coaching, training	and development	728,683			728,683
	Events		30,518			30,518
	Other contributions		402			402
	International representation		10,902			10,902
	Support costs		326,562			326,562
	Bad debts		(1,238)			(1,238)
	Other Costs				103	103
	Governance Costs		169,039	30,815		199,854
	Depreciation Profit on fixed asset disposals		2,695 ~4.6902			2,695 ~4698
			I 400821	30,918		1431739
8.	GRANTS PAYABLE
				31.3.21		31.3.20
	Grants and donations					14,665

			Unrestricted	Restricted	funds
			funds			Total2021f	Total2020f
Audit	fees
Audit	ofthe financial	statements	(9,013)	21,013		12,000	10,800
Other	fees paid to auditors				8,820	8,820	32,841
Legal	and professional				9,534	9.534	2,752
Other	costs		991			991
Senior	staff and executive committee			168,509		168509	172207
			(8,022)	207,876		199,854	218,600

		31.3.21	31.3.20
			I
Auditors'	remuneration	12,000	10,800
Other non-audit services		8,820	32,842
Depreciation —owned assets		2,695	2,202
Surplus	on disposal offixed assets	~4,698)	(14,143)

During the year, the charity made redundancy and/or termination payments which tota	During the year, the charity made redundancy and/or termination payments which tota	During the year, the charity made redundancy and/or termination payments which tota	lled K2,795 (20	20 —I7,670).
COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies	15,000	1,895,746	1,910,746
Charitable	activities
League and competition		66,434		66,434
Coaching,	training and development	52,474		52,474
Events		38,988		38,988
Other contributions		4,219		4,219
Other trading activities		27,730		~27 730
Total		204,845	1,895,746	2,100,591
EXPENDITURE ON
Raising funds		7,589		7,590
Charitable	activities
League and	competition	21,632	236,372	258,004
Coaching, training and development		9 533	639,098	648,63 1
Events			521,265	521,265
International	representation		8,371	8,371
Support costs		55,826	237,549	293,375
Bad debts		4,279		4,279
Other Costs		4,433	49	4,482
Governance	Costs	44,563	174,037	218,600

13.	COMPARATIVES		FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
				Unrestricted	Restricted	Total
				funds	funds	funds
					I
	Grants and donations				14,665	14,665
	Exceptional Costs			57,735		57,735
	Depreciation			1,010	1,192	2,202
	Profit on fixed asset	disposals		(14,143)		(14,143)
	Total			192,457	1,832,599	2,025,056
	NET INCOME			12,388	63,147	75,535
	Transfers between	funds		69,970	(69,970)
	Net movement in funds			82,358	(6,823)	75,535
	RECONCILIATION		OF FUNDS
	Total funds brought		forward	212,034	155,496	367,530
	TOTAL FUNDS CARRIED FORWARD			~204 302	140673	443 065
14.	TANGIBLE FIKKD		ASSETS
						Fixtures
						and
						fittings
	COST
	At 1 April 2020 and	31March 2021				104,503
	DEPRECIATION
	At 1 April 2020					91,029
	Charge for year					2,695
	At 31 March 2021					93,724
	NKT BOOK VALUE
	At 31 March 2021					10,779
	At 31March 2020					13,474

15.	DEBTORS: AMOUNTS FALLING DUK WITHIN ONK YEAR
		31.3.21	31.3.20
	Trade debtors	21,127	37,760
	Grants receivable	10,000	10,000
	VAT	1,715
		32,842	47,760
16.	CREDITORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
		31.3.21	31.3.20
	Trade creditors	81,642	83,636
	Social security and other taxes	17,136	56,371
	Other creditors	1,353
	Accrued expenses	~156592	41,348
		~256 723	181,355

	31.3.21	31.3.20
Within one year	17,834	75,375
Between one and five years	63,050	96,520
In more than hve years	27,698	351491
	125269	523,386

MOVEMEN	T IN FUNDS
			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31.3.21
Unrestricted	funds
General fund		44,392	74,826	(65,958)	53,260
Designated		~250 000			250,000
		294,392	74,826	(65,958)	303,260
Restricted funds
Equipment		847			847
World Class	Performance	90,833	(55,295)	50,958	86,496
International	Relations	22,413	(4,002)		18,411
Lord's Tavemers		2,060	(167)		1,893
NGB Whole	Sport Plan	21,467	22,246		43,713
Sports Aid		11,053	(9,628)		1,425
IAG			51,527	15,000	66,527
		148,673	4 681	65,958	219,312
TOTAL FUNDS		443 065	79,507		522,572
Net movement	in funds, included	in the above are as follows:

			Incoming	Resources	Movement
			resources	expended	in funds I
Unrestricted	funds
General fund			84,987	(10,161)	74,826
Restricted funds
World Class	Performance		927,422	(982,717)	(55,295)
International	Relations		6,900	(10,902)	(4,002)
Lord's Taverners				(167)	(167)
NGB Whole	Sport Plan		346,458	(324,212)	22,246
Sports Aid IAG			145,881	(9,628) ~94,354)	(9,628) 51527
		1.426 661		1,421 980	4,681
TOTAL FUNDS		1	511 648	~2 432 141	79 567

					Net	Transfers
					movement	between	At
				At 1,4.19	in funds	funds	31.3.20
Unrestricted	funds
General fund				32,034	12,388	(30)	44,392
Designated				180,000		70,000	250,000
				212,034	12,388	69,970	294,392
Restricted funds
Equipment				847			847
World Class	Performance			107,555	40,787	(57,509)	90,833
International	Relations			18,984	3,429		22,413
Lord's Tavemers				12,461	2,060	(12,461)	2,060
NGB Whole	Sport Plan			3,124	18,343		21,467
Sports Aid				12,525	(1,472)		11,053
				155,496	63,147	(69,970)	148,673
TOTAL FUNDS				367,530	75,535		443,065
Comparative	net movement		in funds, included	in the above are as	follows:
					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted	funds
General fund					204,845	(192,457)	12,388
Restricted funds
World Class	Performance				1,252,822	(1,212,035)	40,787
International	Relations				11,800	(8,371)	3,429
Lord's Taverners					45,991	(43,931)	2,060
NGB Whole	Sport Plan				402,411	(384,068)	18,343
Sports Aid					11,410	(12,882)	(1,472)
Donated Wheelchairs					138,948	(138,948)
Donated Straps					4,364	(4,364)
Donated basketballs					8,000	(8,000)
Donated licences Donated professional		services			10,000 10,000	(10,000) ~100011
					1.1195.746	~1.932.509	63,147
TOTAL FUNDS					2000.591	~2,025,0561	75 535