## **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: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. 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** - 1 **Accounting policies** ## **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** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. 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** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **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** - 5 **Income from other trading activities** |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