2023-03-31-accounts - Great Britain Wheelchair Basketball Association

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			Page
Chair's Welcome		1	to	2
Report ofthe Trustees		3	to	11
Report ofthe Independent	Auditors	12	to	14
Statement of Financial Activities			15
Balance Sheet			16
Cash Flow Statement			17
Notes to the Cash Flow Statement			18
Notes to the Financial Statements		19	to	30

						Restated
					31.3.23	31.3.22
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes			f	F
INCOME AND ENDOWMENTS	FROM
Donations and legacies		3	13,528	1,626,345	1,639,873	1,809,030
Charitable activities
League and competition			54,775	6,000	60,775	53,498
Coaching, training and development			42,968		42,968	52,856
Other contributions			10,747	9,122	19,869	27,377
Other trading activities			41,100		41,100	39,883
Total			163,118	1,641,467	1,804,585	1,982,644
EXPENDITURE ON
Raising funds			5,172	4,726	9,898	16,585
Charitable activities
League and competition			76,320	263,545	339,865	304,067
Coaching, training and development			70,248	1,499,479	1,569,727	1,385,178
Total			151,740	1,767,750	1,919,490	1,705,830
NET INCOME/(EXPENDITURE)			11,378	(126,283)	(114,905)	276,814
Transfers between funds			~10,000)	10,000
NET MOVEMENT IN FUNDS			1,378	(116,283)	(114,905)	276,814
RECONCILIATION OF FUNDS
Total funds brought forward			330,593	468,793	799,386	522,572
TOTAL FUNDS CARRIED FORWARD			331,971	352,510	684,481	799,386

						Restated
					31.3.23	31.3.22
			Unrestricted	Restricted	Total	Total
		Notes	funds f	funds f	funds f	fundsf
FIXEDASSETS
Tangible assets		13	6,000		6,000	8,000
CURRENT ASSETS
Debtors Cash at bank and	in hand	14	5,093 497,872	421,401	5,093 919,273	43,047 946,526
			502,965	421,401	924,366	989,573
CREDITORS
Amounts falling due within one year		15	(176,994)	(68,891)	(245,885)	(198,187)
NET CURRENT ASSETS			325,971	352,510	678,481	791,386
TOTAL ASSETS	LESSCURRENT
LIABILITIES			331,971	352,510	684,481	799,386
NET ASSETS			331,971	352,510	684,481	799,386
FUNDS		17
Unrestricted funds Restricted funds					331,971 352,510	330,593 468,793
TOTAL FUNDS					684,481	799,386

			31.3.23	31.3.22
		Notes
Cash flows from operating	activities
Cash generated from operations		1	~27,253)	219,752
Net cash (used in)/provided	by operating	activities	~27,253)	219,752
Cash flows from investing Sale oftangible fixed assets	activities			~111)
Net cash provided by/(used	in) investing	activities		~111)
Change in cash and cash	equivalents
in the reporting period			(27,253)	219,641
Cash and cash equivalents	at the
beginning ofthe reporting	period		946,526	726,885
Cash and cash equivalents	at the end
ofthe reporting period			919,273	946,526

		31.3.23	31.3.22
		f
Net (expenditure)/income for the reporting	period (as per the
Statement of Financial Activities) Adjustments for:		(114,905)	276,814
Depreciation charges		2,000	2,780
Loss on disposal offixed assets			111
Decrease/(increase) in debtors Increase/(decrease) in creditors		37,954 47,698	(1,416) ~55,537
Net cash (used in)/provided by operations		~27.253)	219,752

		At 1.4.22	Cash flow f	At 31.3.23
Net cash
Cash at bank and	in hand	946,526	~27,253)	919,273
		946,526	~27,253)	919,273
Total		946,526	~27,253)	919,273

Grants received, include	d in the above, are as follows:
			Restated
		31.3.23	31.3.22
		E
Sport England - Whole Sport England - IAG Sport England - CWG UK Sport - World Class UK Sport - Governance UK Sport - International UK Sport —Broadcast	Sport Plan Performance Relations	396,399 192,886 94,090 896,470 15,000 31,500	346,458 194,977 31,364 1,162,131 24,500 49,600
		1,626,345	1,809,030

OTHER T	RADING	ACTIVITIES
				Restated
			31.3.23	31.3.22
Corporate	and commercial		41,100	39,883
INCOME	FROM CHARITABLE ACTIVITIES
				Restated
			31.3.23	31.3.22
				E
League and competition Coaching, training and development			60,775 42,968	53,498 52,856
Other contributions			19,869	27,377
			123,612	133,731
RAISING	FUNDS
Raising donations		and legacies
				Restated
			31.3.23	31.3.22
			F
Corporate	and commercial		9,898	16,585

							Restated
				Direct Costs	Support Costs (see note 8)	Total 31.3.23	Total 31.3.22
						E	E
League and competition				297,963	41,902	339,865	304,067
Coaching, training		and development		1,087,847	481,880	1,569,727	1,385,178
				1,385,810	523,782	1,909,592	1,689,245
SUPPORT COSTS
							Restated
						Total	Total
						31.3.23	31.3.22
						F
Audit fees						12,000	12,000
Accountancy	fees					12,171	12,289
Bad debts						1,013
Bank charges						3,427	751
Board costs						6,717	1,399
Depreciation	—owned assets					2,000	2,780
Equipment costs						6,150	9,644
Insurance						19,832	15,978
IT and admin	costs					20,158	26,126
Legal and professional						5,594
Loss on foreign exchange						72	271
Deficit on disposal		offixed	assets				111
Marketing						52,914	51,310
Operating leases						25,982	15,847
Other costs						169	6
Other staff costs						19,875	5,802
Postage and	stationery					530	15
Research and development						21,797	7,011
Safeguarding						3,583
Support staff						303,947	335,356
Telephone						1,621	3,571
Travel and subsistence						4,230	8,930
						523,782	509,197
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
							Restated
						31.3.23	31.3.22
						E
Audit fees						12,000	12,000
Accountancy	fees					12,171	12,289
Depreciation	- owned assets					2,000	2,780
Operating leases						25,982	15,847
Deficit on disposal		offixed	assets				111
				Page 23			continued. ..

STAFF COSTS
		Restated
	2023	2022
	F	F
Wages and salaries	576,892	589,679
Social security costs	65,444	62,396
Pension costs	12,487	14,621
	654,823	666,696

		Restated
	2023	2022
Staff	13	13

			Restated
		2023	2022
F60,001	- F70,000	1
F70,001	- F80,000	1
F80,001	- F90,000
F90,001	- F100,000

				Restated
		Unrestricted	Restricted	Total
		funds	funds	funds
		F	F
INCOME AND ENDOWMENTS	FROM
Donations and legacies			1,809,030	1,809,030
Charitable activities
League and competition		53,498		53,498
Coaching, training and development		52,856		52,856
Other contributions		26,622	755	27,377
Other trading activities		39,883		39,883
Total		172,859	1,809,785	1,982,644
EXPENDITURE ON
Raising funds		16,585		16,585
Charitable activities
League and competition		18,034	286,033	304,067
Coaching, training and development		30,417	1,354,761	1,385,178
Total		65,036	1,640,794	1,705,830
NET INCOME		107,823	168,991	276,814
Transfers between funds		~90,490)	80,490
NET MOVEMENT IN FUNDS		27,333	249,481	276,814
RECONCILIATION OF FUNDS
Total funds brought forward		303,260	219,312	522,572
TOTAL FUNDS CARRIED FORWARD		330,593	468,793	799,386

	Computer
	equipment f
COST
At 1 April 2022 and 31 March 2023	104,503
DEPRECIATION
At 1 April 2022 Charge for year	96,503 2,000
At 31 March 2023	98,503
NET BOOK VALUE
At 31 March 2023	6,000
At 31 March 2022	8,000

14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
				Restated
			31.3.23	31.3.22
	Trade debtors Grants receivable VAT		5,093	30,899 10,000 2,148
			5,093	43,047
15.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
				Restated
			31.3.23 f.	31.3.22 f
	Trade creditors Social security and other VAT Other creditors Accrued expenses	taxes	114,253 21,763 2,204 3,141 104,524	85,873 23,340 3,449 85,525
			245,885	198,187

Minimum lea	se	payments under non-cancella	ble operating leases fall du	e as follows:
					Restated
				31.3.23	31.3.22
					F
Within one year Between one and five years				8,538	8,538
In more than	five years
				8,538	8,538
MOVEMENT	IN	FUNDS
				Net
				movement	At
			At 1.4.22	in funds	31.3.23
			E
Unrestricted	funds
General fund Designated			80,593 250,000	(28,622) 30,000	51,971 280,000
			330,593	1,378	331,971
Restricted funds
Equipment World Class Performance International Relations Lord's Taverners NGB Whole Sport Plan Sports Aid			696 245,447 23,861 1,893 28,581 1,425	(175) (136,398) 12,594 (1,893) 61,522	521 109,049 36,455 90,103 1,425
IAG			111,071	(47,026)	64,045
Commonwealth Broadcast Governance		Games	26,320 29,499	8,028 (27,935) 15,000	34,348 1,564 15,000
			468,793	{116,283)	352,510
TOTAL FUNDS			799,386	{114,905)	684,481

		Transfers	Incoming	Resources	Movement
			resources	expended	in funds
			F	P
Unrestricted	funds
General fund		(40,000)	163,118	(151,740)	(28,622)
Designated	fund	30,000			30,000
		(10,000)	163,118	(151,740)	1,378
Restricted	funds
Equipment World Class	Performance		902,592	(175) (1,038,990)	(175) (136,398)
International Relations Lord's Taverners NGB Whole Sport Plan			34,498 396,400	(21,904) (1,893) (334,878)	12,594 (1,893) 61,522
IAG		10,000	192,886	(249,912)	(47,026)
Commonwealth Games Broadcast			100,091	(92,063) (27,935)	8,028 (27,935)
Governance			15,000		15,000
		10,000	1,641,467	(1,767,750)	~(116,283
TOTAL FUNDS			1,804,585	~1,919,490 ~114,905)

Comparative	s	for movement in funds
				Net
				movement	At
			At 1.4.21	in funds	31.3.22
Unrestricted		funds
General fund			53,260	27,333	80,593
Designated			250,000		250,000
			303,260	27,333	330,593
Restricted funds
Equipment			847	(151)	696
World Class	Performance		86,496	158,951	245,447
International	Relations		18,411	5,450	23,861
Lord's Taverners			1,893		1,893
NGB Whole	Sport Plan		43,713	(15,132)	28,581
Sports Aid			1,425		1,425
IAG			66,527	44,544	111,071
Commonwealth		Games		26,320	26,320
Broadcast				29,499	29,499
			219,312	249,481	468,793
TOTAL FUNDS			522,572	276,814	799,386

Comparative		net movement in fun	ds, included in the abov	e are as follo	ws:
						Restated
			Transfers	Incoming	Resources	Movement
				resources	expended	in funds
						f.
Unrestricted		funds
General fund			(80,490)	172,859	(65,036)	27,333
Restricted funds
Equipment					(151)	(151)
World Class	Performance			1,232,892	(1,073,941)	158,951
International	Relations			24,500	(19,050)	5,450
NGB Whole	Sport Plan			346,942	(362,074)	(15,132)
IAG			80,490	124,487	(160,433)	44,544
Commonwealth Broadcast		Games		31,364 49,600	(5,044) ~20,101)	26,320 29,499
				1,890,275	(1,640,794)	249,481
TOTAL FUNDS				1,982,644	~1,705,830)	276,814

	Previous	Restated
	Year 2022	Year 2022	Adjustment
Expenditure
League and competition Coaching, training and development Events International representation Support costs Other costs Governance costs Depreciation Profit on fixed assets disposals	160,305 932,108 72,181 549 311,556 4,924 204,731 2,780 111	304,067 1,385,178	143,762 453,070 (72,181) (549) (311,556) (4,924) (204,731) (2,780) ~111)
	1,689,245	1,689,245