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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 8152305 (England and Wales) REGISTERED CHARITY NUMBER: 1150224

REPORT OF THE TRUSTEES AND THE FINANCIAL STATEMENTS FOR 2020

FOR

AQUAVISION SWIMMING

Aquavision Swimming Company registration number 8152305 Charity registration number 1150224 Trustees’ Annual Report for the year ended 31 December 2020

The registered address of the charity is:

20-22 Wenlock Road, London N1 7GU

The Trustees in office on the date the report was approved were:

D Harris W Weir F Sagoo P Ford C Beamish A Gormanley J Hughes

The following persons served as Trustees during the year ended 31 December 2020

Name Appointed Resigned/retired D Harris W Weir F Sagoo N Moynihan 18/3/20 M Howard 2/11/20 P Ford C Beamish 2/11/20 A Gormanley 2/11/20 J Hughes 2/11/20

Objects and activities of the charity

The purposes of the charity are set out in its governing document:

1

Aquavision Swimming Company registration number 8152305 Charity registration number 1150224 Trustees’ Annual Report for the year ended 31 December 2020

The main activities undertaken in relation to those purposes during the year:

The charity has actively encouraged participation in swimming and in particular synchronised swimming within local communities across London, particularly within the boroughs of Barnet and Waltham Forest. It has aimed to train and encourage children and adults to take various skill levels that are nationally recognised qualifications for swimming and synchronised swimming. It has encouraged children and adults to devise routines, organise events and fundraise for the benefit of this charity and other local charities in the community.

The main activities undertaken during the year to further the charity’s purpose for the public benefit:

Aquavision has considered the Charity Commission’s guidance on public benefit and, in particular the specific guidance for charities for the advancement of health, education, amateur sports and the relief of those in need by reason of youth, age, ill health, disability, financial or other disadvantage. All our charitable activities, as seen in our Objects above, focus on making swimming accessible to all and, through individual and team sport, we hope to help children and adults build healthier stronger communities.

The Trustees have had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year:

At the beginning of the year a number of swimmers competed in the National Age Group competition, and we achieved excellent results both in team and individual events.

Sadly the Coronavirus restrictions hit in March 2020 and consequently the pools were closed for a large part of the rest of the year. We successfully transitioned to online training for a period and this worked well. Towards the end of the year some pool training was allowed to recommence but under very strict conditions. We are extremely grateful for the work of our volunteers that completed a large administrative exercise to enable this to happen, and note that this is still continuing. Without their huge efforts the swimmers would not have been able to return to the water to train. The whole club is extremely appreciative.

Fundraising activities during the year:

Our trustees have been using their expertise both behind the scenes and at the front line to establish the long term goals and charitable objective. Fundraising throughout 2020 was particularly difficult given the Coronavirus restrictions. However, we did manage to meet virtually for a number of events and we are very grateful to the volunteers who organised this. The focus in the coming year will be to continue to work on the development of the new fundraising strategy and initiatives.

The difference the charity’s performance during the year has made to the beneficiaries of the charity:

With increased participation in the club through volunteers we have focused on increasing skills and training and have successfully trained people into a variety of roles from welfare officer to registered officials and judges. We have a Youth Development Programme which has now been running for 5 years and has contributed to the achievements of the charity. The programme was set up to develop young people’s aquatic skills by offering financial and mentoring support to swimmers who wish to develop skills such as coaching and judging, which are roles vital to the success of the sport. The programme benefits not only the swimmers taking part but the club as a whole.

2

Aquavision Swimming Company registration number 8152305 Charity registration number 1150224 Trustees’ Annual Report for the year ended 31 December 2020

The degree to which the achievements and performance during the year have benefitted wider society:

It is hoped that the additional capacity afforded through the expertise and direction provided by our Trustees will allow us to increase our profile and help make a difference with the aim of reaching new audiences and provide swimming for disadvantaged communities. The Trustees are extremely grateful to all of those that give up their time, resources and funds to contribute to this.

Structure governance and management of the charity:

The methods used to recruit and appoint new charity trustees:

The Trustees periodically discuss whether their particular skill sets are sufficient to effectively manage and drive forward the charity. Should a skill set be found to be lacking, parents of the children swimming within the club are approached in the first instance to establish if the need can be met and an additional Trustee recruited. Should this be unsuccessful the Trustees would continue the search within the wider community.

The charity’s relationships with related parties:

Purchase of swimming costumes and other swimming aids: Aquaswim Supplies Limited, 50 Hillfield Park, London. N21 3QL

Financial Review

The Charity’s financial position at the end of the year ended 31 December 2020:

The financial position of the charity as at 31 December 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:

2020 2019
£ £
Net income/ (expenditure) 3,247 4,381
Unrestricted funds available for the general purposes
of the Charity 3,727 797
Restricted Revenue funds 2,641 2,324
Total funds 6,368 3,121

Financial review of the position at the reporting date, 31 December 2020:

The Trustees consider the financial performance of the charity in the year to have been satisfactory – particularly during such a challenging period. We are very grateful to the members who continued to support us in this time. We are also grateful for the government and Sport England assistance we received that enabled us to cover our ongoing costs.

Policy on Reserves:

The reserves policy relates to Aquavision’s unrestricted funds only and has been set to meet the future needs of Aquavision. In setting the policy the Trustees have considered the effective management of cash flow in meeting Aquavision’s short term obligations whilst allowing Aquavision to react to change in funding in both the internal and external environment. The Trustees have revised the target range for reserves to £5,000 - £7,000. The decision reflects the Board’s continued focus on cost reductions and financial management of members’ fees. This broadly equates to one month’s core expenditure. At 31[st] December 2020 Aquavision had unrestricted reserves of £3,727. The Trustees will continue to work towards achieving the target range in 2021.

3

Aquavlsltm Swlmmlng Company registrntion number 8152305 Charity re8iStration number 1150224 Trustees. Annual Report for the year ended 311)ecember 2020 Availabili and ad ua of assets of each of the funds: The board of Trustees is satisfied that the tharitys assets in eath fund are available and adequate to fulfil its obligations in respect of each fund. lans and Future oin concem assessment We are pleased to say that tralnlng wlthin the dub has now recommenced following the easing of Coronavirus restrictions and we are beginning to rebuild our membership. We are very encouraged with the level of interest that we have seen from new swimmers. We have managed to find alternative PL￿ training spaces and are able to offer a nurnber of training sessions throughout the wee The government bounce back loan has allowed u5 to successfully navigate cash flow issues with initial pool hire costs, and has given us some financial breathing space. We have now started to repay thi5 loan. We do consider that the club is still able to operate as a going concem. Oetails of the Independent Examiner G J Nomian Member of the Chartered Institute of Public Finan￿ and Accountsncrf and of the Chartered Governance Institute ApprovÉd by the Board of Trustees on 28 September 2021 and slzned on Its behalf by W Welf

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AQUAV1510N SWIMMING Independent Emamlnerfs report to the Trustees of Aquavlslon Swlmmlng I report to the Trustees on my examination of the accounts for the year ended 31 December 2020. Responslbllltles and basls of the report As the charitvs trustees of the Company land also Its directors for the purposes of Company Lawl you are responsible for the preparation of the accounts In accordance with the requirements of the Companies Act, 2CK161"the 2iJ)6 Art"). Havin8 satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respert of my examination of your charity'5 accounts as carried out under section 145 of the Charities Art, 2011 I'the 2011 Art"). In carrying Out my examinatlon I have followed the Dirertions glven by the Charity Commlsslon under section 14515llbl of the 2011 Art. Independent Examlnerfs statement I have completed my examination. I confirm that no matters have come to my attentlon In connection with the examination giving me cause to believe that~ l. Accountin8 records were not kept In respert of the Company as requlred by sectlon 386 of the 2CMJ6 Art, or 2. The accounts do not accord with those records. or 3. The accounts do not comply with the accountin8 requirements of section 396 of the 21K)6 Act other than any requirement that the accounts glve a true and fair view, whSch Is not a matter to be considered as part of an independent examination, or 4. The accounts have not been prepared in accordance with the methods and prlnciples of the Statement of Recommended Practice for accounting and reportin8 by charities applicable to charities preparing their accounts In accordance with the Flnancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters In connettion with the examination to which attention should be drawn in thi5 report in order to enable a proper understandlng of the accounts to be reached. Grevllle Norman, CPFA, AGP 120 Dukes Avenue Theydon Bols EsseJ(, CM16 7HF

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and

Registered Charity number 1150224

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 December 2020, as required by the Companies Act 2006)

Note
Income and endowments from -
Donations and legacies
21
Charitable activities
22
Other trading activities
24
Investments
25
Total income
Expenditure on -
Raising funds
26
Charitable activities
28-31
Total expenditure
Net income/ (expenditure) for the year
Transfers
Net income after transfers
Net movement in funds
Reconciliation of funds -
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2020
£
874
37,407
1,582
-
39,863
300
36,633
36,933
2,930
2,930
2,930
797
3,727
Restricted
funds
2020
£
2,315
-
-
-
2,315
-
1,998
1,998
317
317
317
2,324
2,641
Total funds
2020
£
3,189
37,407
1,582
-
42,178
300
38,631
38,931
3,247
-
3,247
3,247
3,121
6,368
Prior year
total funds
2019
£
7,781
73,731
3,072
1,780
86,364
1,841
80,142
81,983
4,381
-
4,381
4,381
(1,260)
3,121

A separate Statement of Total Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations.

The notes on pages 9 to 15 form an integral part of the accounts.

Page 6

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and

Registered Charity number 1150224

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2019

Note
Income and endowments from -
Donations and legacies
21
Charitable activities
22
Other trading activities
24
Investments
25
Total income
Expenditure on -
Raising funds
26
Charitable activities
28-31
Total expenditure
Net income/ (expenditure) for the year
Transfers
Net income after transfers
Net movement in funds
Reconciliation of funds -
Total funds brought forward
Total funds carried forward
Prior year
unrestricted
funds
2019
£
4,020
73,731
3,072
1,780
82,603
1,841
78,138
79,979
2,624
-
2,624
2,624
(1,827)
797
Prior year
restricted
funds
2019
£
3,761
-
-
-
3,761
-
2,004
2,004
1,757
-
1,757
1,757
567
2,324
Prior year
total funds
2019
£
7,781
73,731
3,072
1,780
86,364
1,841
80,142
81,983
4,381
-
4,381
4,381
(1,260)
3,121

All activities derive from continuing operations.

A separate Statement of Total Gains and Losses is not required as this statement includes all recognised gains and losses.

The notes on pages 9 to 15 form an integral part of the accounts.

Page 7

Aquavision Swimming Annual Report and Accounts 2010 BALANCE SHEEf AS AT 31 DECEMBER 2020 20 Tanwbleassets 1702 3377 Debtors Cash ètbankand n io 3,622 6.473 10.095 20￿14 21211 Credt0￿ amtyJntsfal¥ngOue wtthln one year li 125141 110,351 Credltors.. amountstsllln8due•fter morethan grte￿ar 12 115lX()I n•tlJsebllhbli￿O51 ￿11 Restricted re¥enue fr2nds 16 2,324 LknMStrfct•dfvThb. DesSgnated fvnds Unrestrided revenuefurd5 16 16 y.n7 797 Trt•lthivltyfurKIs 3,121 The dkector5are 5at&fiedthatthpmmpJnyis eXemw￿ fromthe requirementtoobt•in Jn •udTt stton 477 The memb¢rs ha% not req￿redtheWmpa￿ytOt￿tsIft an avdit in •ctordarKewth 5ectbM476 oftheAcL The dlttrtots aIno￿ed8e thelr resp)n￿tr￿￿e$ wfth the requlrernents of the Corrwr4e5 Art wtth re5peLta arcountlw reco￿$ ènd preparat6on ofaccounts. The tharityi5 x8ectto IndeF￿tt&0￿WQ￿ Underthaittylw.￿afi0n andthE Ir4epthtExanffs rewjrt Ison The fin•nclal statements have toen wepjred accordan￿ wifh tr woytshjns in Part 15 of the effiwar4s 2W6 appllcatde to companles sublecttothesmallcvmp•rues rwmè. P•ul F•vd The ￿￿¢S0Th r•8￿ 9t0 15form an Inte8ral partolthe •ccourrtS.

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020

1. Accounting policies

Policies relating to the production of the accounts

Basis of preparation and accounting convention The accounts have been prepared on the accruals basis, under the historic cost convention, and in accordance with the Financial Reporting Standard 102 (effective 1 January 2016) and FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (effective January 2016) and in accordance with all applicable law in the charity's jurisdiction of registration.

Risks and future assumptions

Donated goods, facilities and services

Donated fixed assets are recognised at their current fair value. All such donations are recognised as donations income and debited to fixed assets.

Donated goods that are not fixed assets are recognised at their current fair value, unless it is impractical reliably to measure the value of the donated items.

In the absence of any direct evidence of the fair value of donated goods a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. If it is impractical to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods on receipt. When the goods are distributed freely or for a nominal consideration, the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost Donated services and facilities (included seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received, provided the value of the gift can be measured reliably, and recognised as an expense with an equivalent value.

Membership subscriptions

The income and associated gift aid or other tax refund from a membership subscription received by the charity in the nature of a gift is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performancerelated grants, where the timing or amount of future expenditure required to settle the obligation is uncertain, give rise to a provision in the accounts, which is reviewed at the year end. The provision is increased to reflect any increases in liabilities, decreased by the utilisation of the provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulty in placing a monetary value on the contribution from volunteers, the contribution is not included in the income of the charity. However, the Trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note 6.

The notes on pages 9 to 15 form an integral part of the accounts.

Page 9

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

1. Accounting policies (continued)

Policies relating to assets, liabilities, provisions and other matters

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation or, if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual values over their estimated useful lives.

Plant and machinery 20% of a reducing balance

Stocks and work-in-progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

2. Liability to taxation The Trustees consider that the charity satisfies the tests set out in Paragraph 1, Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within the categories covered by Chapter 3, Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial

3. Winding up or dissolution of the charity If upon winding up or dissolution of the charity there remain any assets, after satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4. Significance of financial instruments to the charity's position There are no financial instruments to be disclosed.

5. Net surplus before tax in the financial year 2020 2019 £ £ The net surplus before tax in the financial year is stated after charging - Depreciation of owned fixed assets 675 844 6. The contribution of volunteers The charity depends on the support of its volunteers, which is much appreciated. In the year 1200 hours were volunteered to support the swimmers. It is estimated that, without the help of volunteers, the charity would need to find the equivalent of over £30,000 to obtain similar services. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these 7. Staff costs and emoluments 2020 2019 The average number of part-time staff employed in the year was - 5 5

No employee received emoluments (excluding pension costs) in excess of £60,000 per annum.

8. Remuneration and payments to Trustees and persons connected with them Neither the Trustees nor any person connected with them have received any remuneration from the charity or any related entity, either in 2020 or 2019

The notes on pages 9 to 15 form an integral part of the accounts.

Page 10

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

9. Tangible fixed assets

10.
11.
12.
**13. **
Cost -
At 1 January 2020
Additions
Deletions
At 31 December 2020
Depreciation -
At 1 January 2020
Charge for year
Deletions
At 31 December 2020
Net book value -
At 1 January 2020
At 31 December 2020
All assets are used for direct charitable purposes.
Debtors
Trade debtors
Other debtors
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Creditors: amounts falling due after more than one year
Loans to Trustees included in debtors
Bounce-back loan
Plant and
machinery
£
10,888
-
-
10,888
7,511
675
-
8,186
3,377
2,702
2020
£
427
170
597
2020
£
375
2,169
2,544
2020
£
15,000
Total
£
10,888
-
-
10,888
7,511
675
-
8,186
3,377
2,702
2019
£
1,292
2,330
3,622
2019
£
6,411
3,940
10,351
2019
£
-

There are no loans to Trustees included in debtors.

14. Guarantees made by the charity on behalf of Trustees

There were no guarantees made by the charity on behalf of Trustees.

The notes on pages 9 to 15 form an integral part of the accounts.

Page 11

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

15. Particulars of how particular funds are represented by assets and liabilities

At 31 December 2020
Tangible fixed assets
Current assets
Current liabilities
Liabilities payable after more than one year
At 1 January 2020
Tangible fixed assets
Current assets
Current liabilities
Liabilities payable after more than one year
Unrestricted
funds
£
2,702
18,570
(2,544)
(15,000)
3,727
3,377
7,771
(10,351)
-
797
Designated
funds
£
-
-
-
-
-
-
-
-
-
Restricted
funds
£
-
2,641
-
2,641
-
2,324
-
-
2,324
Total funds
£
2,702
21,211
(2,544)
(15,000)
6,368
3,377
10,095
(10,351)
-
3,121

16. Change in total funds in the year as shown in Note 15 analysed by individual funds

**17. ** Funds
brought
forward
from 2019
£
Restricted funds -
Jack Petchey
600
Development
1,724
Total restricted funds
2,324
Unrestricted and designated funds -
Unrestricted revenue funds
797
Total charity funds
3,121
Analysis of movements in the year as shown in Note 16
Income
2020
£
Restricted funds -
Jack Petchey
750
Development
285
Lottery grant
1,280
Total restricted funds
2,315
Unrestricted and designated funds -
Unrestricted revenue funds
39,863
Total charity funds
42,178
Movement
in funds in
2020
£
32
285
317
2,931
3,248
Expenditure
2020
£
(718)
-
(1,280)
(1,280)
(36,932)
(38,212)
Transfers
between
funds in
2020
£
-
-
-
-
-
Other gains
and losses
2020
£
-
-
-
-
-
Funds
carried
forward to
2021
£
632
2,009
2,641
3,727
6,368
Movement
in funds
2020
£
32
285
-
317
2,931
3,248

Restricted funds -
Jack Petchey
Development
Lottery grant
Total restricted funds
Unrestricted and designated funds -
Unrestricted revenue funds
Total charity funds

18. The purposes for which the funds as detailed in Note 16 are held by the charity

Restricted funds - Jack Petchey

Awarded to swimmers who are felt to have volunteered their free time to help others in need.

Development

To promote excellence and talent.

Lottery Grant

To support the club towards the costs of operating during the COVID pandemic

Unrestricted and designated funds -

These funds are held for meeting the objects of the charity, and to provide free reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

The notes on pages 9 to 15 form an integral part of the accounts.

Page 12

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

19. Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the charity in the event of its being wound up while he or she is a member or within one year after he or she ceases to be a member.

20. Related parties

Trustees are paid only expenses incurred on behalf of the Club on the production of receipts. Included in the cost of coaching are payments to the daughters of two of the Club's Trustees, Debra Harris and Wendy Weir, totalling £6,247 (2019 - £4,375).

Debra and Richard Harris - Trustee and former Trustee

Mr and Mrs Harris have at times throughout the year made short-term loans to the charity to assist with cash flow issues. At the year end Mrs Harris was owed £0 (2019 £2,600).

21. Donations and legacies

22.
23.
**24. **
Unrestricted
funds
2020
£
Donations and gifts from individuals
Annual appeal: Summer
-
Annual appeal: Winter
-
Small donations individually of less than £1,000
645
Total donations and gifts from individuals
645
Revenue grants and donations from non-public bodies
Small grants individually of less than £1,000
229
229
Revenue grants and donations from public bodies
Grant received
-
Total donations and legacies
874
Income from charitable activities- trading activities
Unrestricted
funds
2020
£
Primary purpose and ancillary trading
Annual fees
4,854
Lessons
30,021
Skills days/ Competitions and Training Camps
2,532
Total primary purpose and ancillary trading
37,407
Total income from charitable activities
Unrestricted
funds
2020
£
Total income from charitable trading
37,407
Total income from charitable activities
37,407
Income from other, non-charitable, trading activities
Unrestricted
funds
2020
£
Club swimming supplies
248
Income from fundraising events
1,334
Total from other activities
1,582
Total revenue grants and donations from non-
public bodies
This analysis is classified by conventional
nominal descriptions and not by activity.
Restricted
funds
2020
£
-
-
-
-
1,035
1,035
1,280
2,315
Restricted
funds
2020
£
-
-
-
-
Restricted
funds
2020
£
-
-
Restricted
funds
2020
£
-
-
-
Total funds
2020
£
-
-
645
645
1,264
1,264
1,280
3,189
Total funds
2020
£
4,854
30,021
2,532
37,407
Total funds
2020
£
37,407
37,407
Total funds
2020
£
248
1,334
1,582
Prior year
total funds
2019
£
610
750
1,955
3,315
4,466
4,466
-
7,781
Prior year
total funds
2019
£
7,402
62,298
4,031
73,731
Prior year
total funds
2019
£
73,731
73,731
Prior year
total funds
2019
£
2,677
395
3,072

Club swimming supplies
Income from fundraising events
Total from other activities

The notes on pages 9 to 15 form an integral part of the accounts.

Page 13

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

25. Investment income

**25. ** Investment income
26.
27.
**28. **
Unrestricted
funds
2020
£
Interest income
-
Property rental income
-
Total investment income
-
Expenditure on raising funds and investment management
Unrestricted
funds
2020
£
Cost of fundraising activities
300
Total fundraising costs
300
Expenditure on charitable activities- direct spending
Unrestricted
funds
2020
£
Coaching costs
18,039
Skills days, Competitions and Training Camps
3,992
Show swimming costumes
-
Pool hire
12,778
Repaid to donor
-
Regulatory costs
13
Total direct spending
34,822
Expenditure on charitable activities- charitable trading
Unrestricted
funds
2020
£
Club supplies costs
30
Re-allocated from support costs
1,106
Total charitable trading costs
1,136
Restricted
funds
2020
£
-
-
-
Restricted
funds
2020
£
-
-
Restricted
funds
2020
£
-
-
468
-
-
-
468
Restricted
funds
2020
£
250
1,280
1,530
Total funds
2020
£
-
-
-
Total funds
2020
£
300
300
Total funds
2020
£
18,039
3,992
468
12,778
-
13
35,290
Total funds
2020
£
280
2,386
2,666
Prior year
total funds
2019
£
8
1,772
1,772
Prior year
total funds
2019
£
1,841
1,841
Prior year
total funds
2019
£
32,816
2,125
-
29,203
310
2,477
66,931
Prior year
total funds
2019
£
494
11,874
12,368

Club supplies costs
Re-allocated from support costs
Total charitable trading costs

The notes on pages 9 to 15 form an integral part of the accounts.

Page 14

Aquavision Swimming Annual Report and Accounts 2020 Registered Company number 8152305 and Registered Charity number 1150224

Notes to the accounts for the year ended 31 December 2020 (continued)

29. Support costs for charitable activities

Note
Premises expenses
Rent payable under operating leases
Administrative overheads
Telephone, fax and internet
Stationery, printing and postage
Software
Sundry expenses
Advertising
Financial costs
Bad debt write off
Bank charges
Support costs before re-allocation
less
To charitable trading costs
28
Total support costs
30
Depreciation and amortisation in total
for the period
Support costs re-allocated to
specific activities
Premises repairs, renewals and
maintenance
Equipment repairs, expenses and
maintenance
Unrestricted
funds
2020
£
-
-
72
158
309
272
-
371
(135)
59
675
1,781
(1,106)
675
Restricted
funds
2020
£
-
-
-
-
1,280
-
-
-
-
-
-
1,280
(1,280)
-
Total funds
2020
£
-
-
72
158
1,589
272
-
371
(135)
59
675
3,061
(2,386)
675
Prior year
total funds
2019
£
9,573
215
156
17
-
371
649
-
810
83
844
12,718
(11,874)
844

The basis of allocation of costs between activities is described under accounting policies.

30. Total charitable expenditure

Total direct spending
Total charitable trading costs
Total support costs
Total charitable expenditure
Unrestricted
funds
2020
£
34,822
1,136
675
36,633
Restricted
funds
2020
£
468
1,530
-
1,998
Total funds
2020
£
35,290
2,666
675
38,631
Prior year
total funds
2019
£
66,931
12,368
844
80,143

The notes on pages 9 to 15 form an integral part of the accounts.

Page 15