OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Trustees’ Annual Report for the period

From 1 April 2021 Period start date To 31 March 2022 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 1

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 2

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 Whilst we were able to operate for much of
the year unencumbered by Covid
lockdown, continuing uncertainty regarding
COVID meant that membership levels
remained supressed at the start of the year
(148) against what would usually be
expected in a normal year. However, by
the end of the period numbers had risen to
197.
Many divers have achieved personal goals
competing for the first time away from
home(ever or in a long time!), mastering
new skills and overcoming fears. Other
divers have achieved personal goals
representing their schools and/or the club
at county, regional and national level.
October 2021 saw a return to squad
competitions. The club has enjoyed
considerable success at all levels of
competition and medals have been won at
national, regional, county and club level.
Members benefit personally from increased
fitness, confidence, self-discipline, and
working with and supporting members of
their club. Divers who become poolside
helpers develop and improve coaching
skills and interpersonal skills.
From a wider perspective the more
successful the diving programme is,
because of successful individual divers, the
higher the profile of the club will be. This in
turn encourages further participation
,funding and support in the club and the
sport from athletes and coaches.

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.
Performance of fundraising
activities against objectives
set		 Para 1.41 Fundraising objectives beyond fundraising
achieved through membership subscription
are only partially met. There is scope to se
more ambitious fundraising targets in the
future, but such efforts have been inhibited
by a failure to identify and recruit a
voluntary fundraising officer.
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 3

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. In addition, it has sufficient
funds to consider developing and extending
the diving programme and consider
recruiting additional staff (if appropriate
staff can be found) or giving additional
hours to existing staff in order to deliver on
this objective.
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 £49,826
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.
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

Page 4

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 22 June 2021.
How is the charity
constituted?
(e.g. unincorporated
association, CIO)		 Para 1.25 Unincorporated organisation consisting of
approximately 200 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 5

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
Claire Maytham Secretary
Francisco Diaz Competition
Secretary/membership
Charlotte Johnson
Maithili Guise
Tucker
KellyFookes
Carl Cookson Chair
Jon Smith CharityOfficer

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

Director name

Page 6

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

Page 7

Other optional information

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)
Position (eg Secretary,
Chair, etc)
Date
Jon Smith


Trustee – Charity Officer
31 January 2023
31 January 2023

Page 8

Star Diving Club Guildford

Charity No. 1166005

Trustees' Report and Unaudited Accounts

31 March 2022

Star Diving Club Guildford Contents

Pages
Trustees' Annual Report 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Statement of Cash flows 5
Notes to the Accounts 6
Detailed Statement of Financial Activities 7 to 16

Page 1

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 financial statements of Star Diving Club Guildford for the year ended 31 March 2022 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 financial statements 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 financial statements 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 financial statements to be reached.

Mrs M H Matthews FCCA Association of Chartered Certified Accountants MHM Accounting Solutions 13 Mapledrakes Close Ewhurst

GU6 7QR 31 March 2022

Page 3

Star Diving Club Guildford Statement of Financial Activities

for the year ended 31 March 2022

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		 Unrestricted
funds		 Total funds Total funds
2022 2022 2021
£ £ £
538 538 2
107,421 107,421 41,284
11,187 11,187 10,944
11 11 17
4,918 4,918 27,827
124,075 124,075 80,074
2,814 2,814 51
121,850 121,850 84,709
124,664 124,664 84,760
- - -
(589) (589) (4,686)
- - -
(589) (589) (4,686)
(589) (589) (4,686)
50,415 50,415 55,101
49,826 49,826 50,415

Page 4

Star Diving Club Guildford Balance Sheet

at 31 March 2022

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
Approved by the trustees on 31 March 2022		 2022
£
1,729
1,729
2,046
58,616
60,662
(12,565)
48,097
49,826
49,826
49,826
49,826
49,826
49,826		 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

And signed on their behalf by:

J. Smith Trustee 31 March 2022

Page 5

Star Diving Club Guildford Notes to the Accounts

for the year ended 31 March 2022

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 6

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 7

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 8

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
Other
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
1 2 1 Lessons
School		 Unrestricted
£
538
538
Unrestricted
£
98,622
2,064
5,115
1,620
107,421		 Unrestricted
funds
2021
£
2
41,284
10,944
17
27,827
80,074
51
84,709
84,760
(4,686)
(4,686)
(4,686)
55,101
50,415
Total
2022
£
538
538
Total
2022
£
98,622
2,064
5,115
1,620
107,421		 Total funds
2021
£
2
41,284
10,944
17
27,827
80,074
51
84,709
84,760
(4,686)
(4,686)
(4,686)
55,101
50,415
Total
2021
£
2
2
Total
2021
£
35,047
6,237
-
-
41,284

Page 9

Star Diving Club Guildford Notes to the Accounts

Competitions/Holiday
Courses
Clothing
6
Income from investments
7
Other income
Furlough Grants
Other
8
Expenditure on charitable activities
Expenditure on charitable
activities
Squad Subs
Fundraising
1 2 1 Lessons
Governance costs		 Unrestricted
£
10,882
305
11,187
Unrestricted
£
11
11
Unrestricted
£
4,547
371
4,918		 Total
2022
£
10,882
305
11,187
Total
2022
£
11
11
Total
2022
£
4,547
371
4,918		 Total
2021
£
10,944
-
10,944
Total
2021
£
17
17
Total
2021
£
27,827
-
27,827
Unrestricted
£
879
1,194
741
2,814		 Total
2022
£
879
1,194
741
2,814		 Total
2021
£
51
-
-
51

Page 10

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 2021
Additions
At 31 March 2022
Depreciation and
impairment
At 1 April 2021
Depreciation charge for the
year
At 31 March 2022
Net book values
At 31 March 2022
At 31 March 2021		 Unrestricted
£
3,808
72,494
875
27,045
806
14,915
1,907
121,850
2022
£
806
2022
66,968
3,904
819
71,691
£
12,034
1,656
13,690
10,892
1,070
11,962
1,728
1,142		 Total
2022
£
3,808
72,494
875
27,045
806
14,915
1,907
121,850
£
-
4,352
4,352
-
4,351
4,351
1
-		 Total
2021
£
3,887
59,247
-
10,979
4,780
4,399
1,417
84,709
2021
£
4,780
2021
56,277
2,241
619
59,137
£
12,034
6,008
18,042
10,892
5,421
16,313
1,729
1,142

Page 11

Star Diving Club Guildford Notes to the Accounts

13 Debtors

Other debtors
Prepayments and accrued income
14 Creditors:
amounts falling due within one year
Trade creditors
Accruals
Deferred income
15 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
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		 2022
£
(6)
2,052
2,046
2022
£
1,758		 2021
£
360
941
1,301
2021
£
136
3,008 499
7,799 1,756
At 1 April
2021
50,415
50,415		 12,565
Incoming
resources
(including
other
gains/losses
)
£
124,075
124,075
Unrestricted
funds
£
1,729
47,956
49,685
At 1 April
2021
£		 Resources
expended
£
(124,664)
(124,664)
Restricted
funds
£
-
141
141
Cash flows
£		 2,391
At 31
March
2022
£
49,826
49,826
Total
£
1,729
48,097
49,826
At 31
March
2022
£
50,363 8,253 58,616
50,363
50,363		 8,253
8,253		 58,616
58,616

Page 12

Star Diving Club Guildford Notes to the Accounts

18 Commitments

Operating lease commitments

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

2022 2022 2021 2021
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2022 2021
£ £
The pension cost charge to the charity
amounted to: 819 619

Page 13

Star Diving Club Guildford Statement of Cash flows for the year ended 31 March 2022

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
(Increase)/Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash (used in)/from investing activities
Net cash from financing activities
Net increase/(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		 2022
£
(589)
5,421
(4,929)
(745)
4,131
3,289
(6,008)
4,929
(1,079)
-
2,210
50,363
52,573		 2021
£
(4,686)
4,780
(27,844)
1,596
(13,028)
(39,182)
-
27,844
27,844
-
(11,338)
61,701
50,363
Components of cash and cash equivalents
Cash and bank balances 58,616 50,363
58,616 50,363

Page 14

Star Diving Club Guildford Detailed Statement of Financial Activities

for the year ended 31 March 2022

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Squad Subs
Fundraising
1 2 1 Lessons
School
Other trading activities
Competitions/Holiday Courses
Clothing
Investments
Other
Furlough Grants
Other
Total income and endowments
Expenditure on:
Charitable activities
Squad Subs
Fundraising
1 2 1 Lessons
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training		 Unrestricted
funds
2022
£
538
538
98,622
2,064
5,115
1,620
107,421
10,882
305
11,187
11
11
4,547
371
4,918
124,075
879
1,194
741
2,814
2,814
3,808
3,808
66,968
3,904
819
803
72,494		 Total funds
2022
£
538
538
98,622
2,064
5,115
1,620
107,421
10,882
305
11,187
11
11
4,547
371
4,918
124,075
879
1,194
741
2,814
2,814
3,808
3,808
66,968
3,904
819
803
72,494		 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

Page 15

Star Diving Club Guildford Detailed Statement of Financial Activities

Motor and travel costs
Travel and subsistence
Business mileage costs
reimbursed
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of
Bad debts
Bank charges
Equipment expensed
Information and publications
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		 15
860
875
27,045
27,045
806
-
288
11,104
297
1,539
1,624
63
15,721
250
1,657
-
1,907
121,850
124,664
-
(589)
(589)
-
(589)
50,415
49,826		 15
860
875
27,045
27,045
806
-
288
11,104
297
1,539
1,624
63
15,721
250
1,657
-
1,907
121,850
124,664
-
(589)
(589)
-
(589)
50,415
49,826		 -
-
-
10,979
10,979
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

Page 16