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2021-03-31-accounts

Star Diving Club Guildford

Charity No. 1166005

Trustees' Report and Unaudited Accounts

31 March 2021

Star Diving Club Guildford Trustees Annual Report

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1166005

Trustees

The following Trustees served during the year:

J. Smith and those others stated in the Trustees Report

Accountants

MHM Accounting Solutions 13 Mapledrakes Close Ewhurst GU6 7QR

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

J. Smith Trustee 31 January 2022

Page 1

Trustees’ Annual Report for the period

From 1 April 2020 Period start date To 31 March 2021 Period end date

Charity name: Star Diving Club Guildford

Charity registration number: 1166005

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The purpose of the charity is the
advancement of amateur sport and the
promotion of community participation in
healthy recreation for the benefit of the
inhabitants of Guildford, its surrounding
area and the general public, in particular,
by the teaching, development and practice
of high board and springboard diving for its
members.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 The main activity is the provision of lessons
and coaching sessions to members.
Members are encouraged from all age
ranges and abilities. The current
membership ranges from primary age to
adult and the ability of the divers range
from recreational beginner to national level
divers. Recreational divers work and
progress within a structured grade
programme while divers of an appropriate
standard compete at beginner, county,
regional, national and international
competitions. In designing the grade
programme and selecting and coaching
divers to compete at various levels the
trustees have due regard to the public
benefit guidance. Members are
encouraged to reach their potential at
whatever level they are participating at.
Members benefit in terms of increased self-
confidence, fitness, acquisition of new
skills, self-discipline and teamwork. Older
divers are important role models for
younger divers and may volunteer as
poolside helpers. Divers also may progress
to train as coaches thereby acquiring
further skills. Opportunities are available to
non-divers to train as diving coaches and

Page 2

flexible working hours allow development
as a coach alongside work and study.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The trustees have in mind the Charity
Commissions guidance on public benefit
when planning the main activities of
providing lessons and coaching sessions
for members.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 The charity has not made any grants and
does not have a policy on grant making.
Policy on social investment
including program related
investment		 Para 1.38 The charity aims to invest available funds
to extend, develop and where possible
improve the diving programme for all its
members to ensure the opportunities to
learn and practice high board and spring
board diving are available to all members
of the public who wish to participate.
Funds are used to update and replace
equipment and develop and train coaches
and pool side helpers.
The diving programme has continued to
develop and extend having established
itself as the only diving programme
providing lessons and coaching at the
Spectrum Guildford.
There is no specific social investment
outside the diving programme.
Contribution made by
volunteers		 Para 1.38 Volunteer members consist of current
divers and parents of current and past
divers. The diver volunteers contribute
enormously by way of assisting as pool
side helpers and assisting in the running of
internal club competitions. Parent
volunteers also contribute by way of
chaperoning residential competitions,
helping in the running of stalls at
competitions and fund raising and by sitting
as committee members and trustees. All
chaperones are DBS checked and have
undertaken the necessary safeguarding
training.
Other N/A

Page 3

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 This was a very unusual year that began
and ended with no diving activity possible
due to COVID 19 lockdown protocols.
In July we initiated a staged return to diving
starting with the squads and then resumed
recreational diving. Diving continued until
November 2020 when lockdown for such
activities resumed until late November
2020, when access to leisure centres and
hence the diving program resumed.
Diving resumed in early December, but we
reverted to lockdown again in late
December. Diving activity continued to be
suspended throughout the period.
No pool competitions were held during the
period.
Some squad members participated in the
online Level X dryland competitions
organised by Swim England. Star divers
achieved 9 top ten finishes.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 A major aim every year is to maintain a
stable membership.
The intermittent nature of diving and
individuals’ personal assessment of risk of
indoor activity had a negative impact on
membership during the period and
membership numbers had declined from
the target of circa 200 to circa 140.
Performance of fundraising
activities against objectives
set		 Para 1.41 In February 2021 (15.02-15.03), the club
initiated a fundraising scheme via
Crowdfunder, whereby members were
encouraged to seek sponsorship to
run/walk/cycle/swim 5,000km.
Our initial target was to raise £5,000. In
addition to the sponsorship receipts we
received additional funding as a result of
the initiative from Sport England - Return to
Play: Active Together, which provided
£1,500 of funding as part of our
Crowdfunder activity.
In total, we exceeded our target and raised
a total of £6,281.
Investment performance
against objectives		 Para 1.41 Little or no progress has been made in this
area as all focus has been on implementing
safe programs at times when diving has
been possible.

Page 4

Other

N/A

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The charity is in a good financial position
and has sufficient funds for its expected
expenditure.
Revenue generation was significantly
impaired due to COVID lockdowns
meaning that revenue could not be
generated from the membership during
lockdown periods. However, conversely
outgoings were also reduced as facility hire
costs were not incurred during lockdown
periods and a proportion of staff costs were
covered by the government furlough
scheme.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Reserves are primarily held as a
contingency fund to meet unforeseen
expenditure and deal with fluctuating
membership numbers.
The presence of a reserve fund was
essential in the context that significantly
less revenue generation was possible due
to COVID lockdowns.
Amount of reserves held Para 1.22 £50,415
Reasons for holding zero
reserves		 Para 1.22 N/A
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 The charity’s principal source of funding is
from the fees the members pay for diving
lessons.
However, the majority of lessons for the
year were cancelled. To partly replace this
lost income we initiated the fundraising
initiative referred to above.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 Typically, the majority of income is applied
in hiring training facilities and staff costs.
However, during this period outgoings were
reduced as facility hire costs were not
incurred during lockdown periods and a
proportion of staff costs were covered by
the government furlough scheme.

Page 5

A description of the principal
risks facing the charity		 Para 1.46 The main risks facing the charity at the end
of this period continue to be (1) Covid 19
(2) a reduction in membership numbers
and (3) the pool facilities becoming
unavailable or being withdrawn as the
charity does not own the facilities.
As a relatively small sport diving is currently
suffering from a shortage of appropriately
trained and experienced coaches so
recruiting staff can be challenging.
Other N/A

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution adopted 4th February 2016.
How is the charity
constituted?
(e.g. unincorporated
association, CIO)		 Para 1.25 Unincorporated organisation consisting of
approximately 150 divers, together with
coaches and volunteer poolside helpers.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Executive Officers and Trustees are
proposed, seconded and elected by ballot
at the Annual General meeting. The
number of trustees must not exceed a
maximum of ten (10) elected trustees. The
head coach may be appointed as a trustee

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 There are no specific policies or
procedures for the induction and training of
trustees. All trustees give their time
voluntarily and receive no remuneration or
other benefits
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 Star Diving Club works closely with Swim
England and other local diving clubs to run
diving programmes and offer joint training
opportunities.
The charity also collaborates closely with
local clubs to offer opportunities for divers
to compete internationally
Relationship with any
related parties		 Para 1.51 There are no relationships with related
parties
Other N/A

Page 6

Reference and Administrative details

Charity name Star Diving Guildford
Other name the charity uses N/A
Registered charity number 1166005
Charity’s principal address Star Diving Club Guildford
Guildford Spectrum Leisure Complex Parkway Guildford
GU1 1UP

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(ifany)
Russell Johnson
Tim Savage Treasurer Until 23 June 2020
Claire Maytham Secretary
Francisco Diaz Competition
Secretary/membership
Charlotte Johnson
Kate Hanlon CharityOfficer Until 23 June 2020
Maithili Guise
Tucker
KellyFookes
Carl Cookson Chair
Jon Smith CharityOfficer From 23 June 2020

– Corporate trustees names of the directors at the date the report was approved

Director name

Page 7

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Additional information (optional)
Names and addresses of advisers (Optional information)		 Additional information (optional)
Names and addresses of advisers (Optional information)		 Additional information (optional)
Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Accountant MHM Accounting
Solutions		 13 Mapledrakes Close, Ewhurst, Cranleigh, GU6 7QR
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Page 8

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Jon Smith Position (eg Secretary, Trustee – Charity Officer Chair, etc) Date 31 January 2022

Page 9

Star Diving Club Guildford Independent Examiners Report

Independent Examiner's Report to the trustees of Star Diving Club Guildford

I report to the trustees on my examination of the accounts of Star Diving Club Guildford for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

MHM Accounting Solutions 13 Mapledrakes Close Ewhurst GU6 7QR

31 January 2022

Page 10

Star Diving Club Guildford Statement of Financial Activities

for the year ended 31 March 2021

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net expenditure
10
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricte
d funds
2021
£
2
41,284
10,944
17
27,827		 Total funds
2021
£
2
41,284
10,944
17
27,827		 Total funds
2020
£
532
98,135
24,111
75
-
80,074
51
84,709		 80,074
51
84,709		 122,853
7,977
137,214
84,760
-		 84,760
-		 145,191
-
(4,686)
-		 (4,686)
-		 (22,338)
-
(4,686) (4,686) (22,338)
(4,686)
55,101		 (4,686)
55,101		 (22,338)
77,439
50,415 50,415 55,101

Page 11

Star Diving Club Guildford Balance Sheet

at 31 March 2021

Charity No. 1166005
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors:Amount falling due within one year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
15
Unrestricted funds
15
General funds
Reserves
15
Total funds		 2021
£
1,142
1,142
1,301
50,363
51,664
(2,391)
49,273
50,415
50,415
50,415
50,415
50,415
50,415		 2020
£
5,922
5,922
2,897
61,701
64,598
(15,419)
49,179
55,101
55,101
55,101
55,101
55,101
55,101

Approved by the trustees on 31 January 2022

And signed on their behalf by:

J. Smith Trustee 31 January 2022

Page 12

Star Diving Club Guildford Notes to the Accounts

for the year ended 31 March 2021

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 13

Star Diving Club Guildford Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 14

Star Diving Club Guildford Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 15

Star Diving Club Guildford Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Squad Subs
Fundraising		 Unrestricted
£
2
2
Unrestricted
£
35,047
6,237
41,284		 Unrestricted
funds
2020
£
532
98,135
24,111
75
122,853
7,977
137,214
145,191
(22,338)
(22,338)
(22,338)
77,439
55,101
Total
2021
£
2
2
Total
2021
£
35,047
6,237
41,284		 Total funds
2020
£
532
98,135
24,111
75
122,853
7,977
137,214
145,191
(22,338)
(22,338)
(22,338)
77,439
55,101
Total
2020
£
532
532
Total
2020
£
98,135
-
98,135

Page 16

Star Diving Club Guildford Notes to the Accounts

Competitions/Holiday
Courses
6
Income from investments
7
Other income
Furlough Grants
8
Expenditure on charitable activities
Expenditure on charitable
activities
Squad Subs
Governance costs		 Unrestricted
£
10,944
10,944
Unrestricted
£
17
17
Unrestricted
£
27,827
27,827		 Total
2021
£
10,944
10,944
Total
2021
£
17
17
Total
2021
£
27,827
27,827		 Total
2020
£
24,111
24,111
Total
2020
£
75
75
Total
2020
£
-
-
Unrestricted
£
51
51		 Total
2021
£
51
51		 Total
2020
£
7,977
7,977

Page 17

Star Diving Club Guildford Notes to the Accounts

9 Other expenditure

Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
12 Tangible fixed assets
Cost or revaluation
At 1 April 2020
At 31 March 2021
Depreciation and
impairment
At 1 April 2020
Depreciation charge for the
year
At 31 March 2021
Net book values
At 31 March 2021
At 31 March 2020
13 Debtors
Other debtors
Prepayments and accrued income		 Unrestricted
£
3,887
59,247
-
10,979
4,780
4,399
1,417
84,709
2021
£
4,780
56,277
2,241
619
59,137
2021
£
360
941
1,301		 Total
2021
£
3,887
59,247
-
10,979
4,780
4,399
1,417
84,709
£
12,034
12,034
6,112
4,780
10,892
1,142
5,922		 Total
2020
£
7,896
76,031
833
35,277
6,112
9,687
1,378
137,214
2020
£
6,112
70,681
3,160
903
74,744
£
12,034
12,034
6,112
4,780
10,892
1,142
5,922
2020
£
-
2,897
2,897

Page 18

Star Diving Club Guildford Notes to the Accounts

14 Creditors:

14 Creditors:
amounts falling due within one year
Trade creditors
Accruals and deferred income		 2021
£
136
2,255
2,391		 2020
£
5,395
10,024
15,419
15 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Revaluation Reserves:
Total funds
16 Analysis of net assets between funds
Fixed assets
Net current assets
17 Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 April
2020
55,101
55,101		 Incoming
resources
(including
other
gains/losses
)
£
80,074
80,074
Unrestricted
funds
£
1,142
49,132
50,274
At 1 April
2020
£		 Resources
expended
£
(84,760)
(84,760)
Restricted
funds
£
-
141
141
Cash flows
£		 At 31
March
2021
£
50,415
50,415
Total
£
1,142
49,273
50,415
At 31
March
2021
£
61,701 (11,338) 50,363
61,701
61,701		 (11,338)
(11,338)		 50,363
50,363

Page 19

Star Diving Club Guildford Notes to the Accounts

18 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2021 2021 2020 2020
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2021 2020
£ £
The pension cost charge to the charity
amounted to: 619 903

Page 20

Star Diving Club Guildford Statement of Cash flows for the year ended 31 March 2021

Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2021
£
(4,686)
4,780
(27,844)
1,596
(13,028)
(39,182)
27,844
27,844
-
(11,338)
61,701
50,363		 2020
£
(22,338)
6,112
(75)
(666)
4,317
(12,650)
75
75
-
(12,575)
74,276
61,701
Components of cash and cash equivalents
Cash and bank balances 50,363 61,701
50,363 61,701

Page 21

Star Diving Club Guildford Detailed Statement of Financial Activities

for the year ended 31 March 2021

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Squad Subs
Fundraising
Other trading activities
Competitions/Holiday Courses
Investments
Other
Furlough Grants
Total income and endowments
Expenditure on:
Charitable activities
Squad Subs
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Business mileage costs
reimbursed
Premises costs
Rent		 Unrestricted
funds
2021
£
2
2
35,047
6,237
41,284
10,944
10,944
17
17
27,827
27,827
80,074
51
51
51
3,887
3,887
56,277
2,241
619
110
59,247
-
-
10,979
10,979		 Total funds
2021
£
2
2
35,047
6,237
41,284
10,944
10,944
17
17
27,827
27,827
80,074
51
51
51
3,887
3,887
56,277
2,241
619
110
59,247
-
-
10,979
10,979		 Total funds
2020
£
532
532
98,135
-
98,135
24,111
24,111
75
75
-
-
122,853
7,977
7,977
7,977
7,896
7,896
70,681
3,160
903
1,287
76,031
833
833
35,277
35,277

Page 22

Star Diving Club Guildford Detailed Statement of Financial Activities

General administrative costs,
including depreciation and
amortisation
Depreciation of
Bad debts
Bank charges
Equipment expensed
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 4,780
(586)
173
2,258
1,472
138
944
9,179
250
923
244
1,417
84,709
84,760
-
(4,686)
(4,686)
-
(4,686)
55,101
50,415		 4,780
(586)
173
2,258
1,472
138
944
9,179
250
923
244
1,417
84,709
84,760
-
(4,686)
(4,686)
-
(4,686)
55,101
50,415		 6,112
-
-
9,245
-
339
103
15,799
250
1,128
-
1,378
137,214
145,191
-
(22,338)
(22,338)
-
(22,338)
77,439
55,101

Page 23