## **HAVANT AND WATERLOOVILLE SWIMMING CLUB** ## **ANNUAL REPORT & ACCOUNTS** **Financial Year 01[st] September 2020 – 31[st] August 2021** |Contents|Contents| |---|---| |**1.**|**Trustees Report**.......................................................................................................................... 2| |**2.**|**Independent Examiner’s Report**....................................................................................... 7| |**3.**|**Statement of Financial Activities**....................................................................................... 9| |**4.**|**Balance Sheet**............................................................................................................................ 10| |**5.**|**Notes to the Financial Statements**................................................................................. 11| ## **HAVANT AND WATERLOOVILLE SWIMMING CLUB** **1. Trustees Report** ## **Financial Year 01[st] September 2020 – 31[st] August 2021** ## **Administrative Details** Charity Name: Havant and Waterlooville Swimming Club Registered Charity No. 1173746 Principle and Registered Office: Waterlooville Leisure Centre, Waterlooville, Hampshire PO7 7UW Email: secretary@handwsc.co.uk Bankers: Santander, 10 North Street, Chichester, PO19 1LB Independent Examiner: Derek Rodwell FCCA, Impact The Future Ltd, Bennett Verby, 7 St. Petersgate, Stockport, Cheshire. SK1 1EB ## **Structure, Governance and Management** Havant and Waterlooville Swimming Club (HWSC) is governed by a board of trustees that include the Chair, Secretary and Treasurer. Any person who is invited to act as trustee and would not be disqualified from action may be appointed to be a trustee by the decision of the trustees. Helen Hull was the Chair of the Trustees during this financial year. During the period, the following served as trustees of the charity: - Helen Hull (Chair of Trustees) - Susan Dewar (Club Secretary) - Julie Parmenter (Treasurer from 24 September 2020) - Joanna Lorimer (Personnel) - Steve Faull (Health and Safety) until AGM 22 May 2021 - Kenneth Parry - Jo Pabari from 22 May 2021 Trustee meetings continued to be held via zoom throughout this period due to Covid 19 restrictions. They were held on **24 September 2020** (due to illness this was nonquorate and a one issue meeting to agree the appointment of a new Finance Officer), **29 October 2020** , at this meeting there was the formal handover of the Treasurer role from Jo Lorimer to Julie Parmenter, **15 January 2021, 31 March 2021 and 5 July 2021.** The Annual General Meeting for 2019 to 2020 was held via Zoom on 22 May 2021. Page | 2 All club swimming finished on Friday 20 March 2020 and resumed on Monday 10 August 2020 with a very limited timetable. Evening training resumed in September 2020 still with the restrictions of 40 swimmers at Waterlooville and 30 at Havant in the pool at any one time and staggered entry and leaving times. This continued until 3 November 2020 when the pools were closed, and all swimming stopped. Swimming resumed on 12 April 2021, for swimmers under 18 years of age and then on 17 May for all remaining swimmers. The restrictions on numbers in the pool remained until September 2021. HWSC is a Swim Mark accredited club and we retained our accreditation for a further year in March 2021. ## **Objectives & Activities** This is the Fourth Annual Report of the Havant and Waterlooville Swimming Club Charitable Incorporated Organisation (CIO). It covers the period from 01 September 2020 to 31 August 2021. The purpose of the Havant and Waterlooville SC is the promotion of community participation in healthy recreation by the provision of facilities for swimming. The Club delivers this purpose by providing a structured swim training programme throughout the year at pools hired for the purpose. Swimmers are divided across a range of squads, grouped by age, ability, and their interest in competing. The Club is focused on the needs of all its swimmers, ensuring that they receive the best possible support to reach their full potential and long-term development. The Club provides a variety of opportunities to participate in swimming competitions both as part of a team and as individuals. Swimmers are supported in achieving their individual swimming goals, whether those be competing at county, regional or national level, or developing personal fitness and ability. The Club is inclusive of disabled swimmers and encourages parents and older swimmers to develop skills as volunteer officials and helpers. ## **Achievements & Performance** National Covid 19 Guidance restricted swimming during September 2020 with a further period of no swimming from November 2020 to April 2021. Full numbers in the pool and a full timetable did not start until September 2021. There have been no Open Competitions during the time covered by this report. We managed to participate in single club events submitting our results to be shared nationally. The swimming programme is led by the Head Coach, Graham Pople and the day to day running of the Club is led by the Operational Committee of the Club, the members of which met monthly prior to lockdown and jointly with Trustees, as mentioned above, during periods of restricted swimming. On the 10 August 2020, the Club started swimming at Waterlooville Leisure Centre only from 05.30 to 07.15 seven mornings a week. During August 2020 a maximum of 40 swimmers was permitted in the pool, in groups of 10 swimmers, in each of 4 double Page | 3 lanes. Credit goes to our youngest and most junior swimmers who swam on a Sunday morning from 05.30 during this period One coach resigned, in February 2021, otherwise the coaching staff remained stable throughout ## **Swimmers from the club participated in:** - 3 level X Swim England events, one for each of our 3 top squads, our results were collated nationally this enabled a swimmer to compare their performances with previous times and with others of the same age. - A virtual international Para Swimming Meet. The times swum by our para swimmer in level X meant that she qualified for the 50-backstroke final of the international event. She had to swim 50 backstrokes again as a timed swim and this was videoed and then shown together with the other 7 participants online. It was made to look like every swim was live even though they were videoed in the swimmers’ club pools. - Virtual Arena League for swimmers aged 9/10, 11 and 12 years. These events were held over 3 sessions and the results collated nationally. Thanks go to all those who volunteered to time and collate the results for these events. There were no National, Regional, County or Club events during 2020/21 for age group or master’s swimmers. The first galas were not held until September 2021. Our swimmers are to be congratulated on continuing their training during this time and preparing themselves for Club Champs in October 2021. ## **What we did well, athlete swimming/competition/social** - Swimmer and child safety are paramount, and we upheld our good safety record. - We kept to all the Covid 19 regulations well supported by the risk assessments undertaken by Steve Faull together with those produced by our Horizon our pool provider. - Club captains created a “Return to Swimming” video, which was well received by swimmers and Horizon. - Coach allocation covering all sessions was complex and achieved. - Unfortunately, we were unable to hold our annual Charity Event, Chris Hunt swim. ## **Payments to Trustees during Financial Year** There were no payments made to trustees during the financial year. The Finance Officers were paid £2,147.50 in total for the accounting during the year and our auditor was paid £850 Page | 4 ## **Future Plans** Havant and Waterlooville Swimming Club plan to continue developing the para swimmer area of the Club. We have a coach who has developed nationally recognised skills in this area. At the same time, our main aim will be to regain pool time for all swimmers and to rebuild the skills, strength and confidence of our swimmers following the long periods of absence from the pool. We will continue to work with Horizon, our main pool provider, who themselves has been hit hard by the shutdown of pools and gym facilities. We have liaised with them over all the arrangement required by the Covid-19 regulations including our risk assessments. ## **Covid-19** Like all swimming clubs we have been hit hard financially and recreationally by Covid19. Many hours of work by our Committee, Trustees, parent helpers, coaches and club captains were, and continue to be, undertaken to enable swimming to take place during the periods between lockdowns. A special thanks to all those parents who have supervised and organised the swimmers into the correct lanes for swimming, kept accurate records of attendance and patiently sat poolside during the swim sessions. ## **Financial Review** Income for the financial year totalled £97,914 (2020 £126,159) with expenditure of £95,779 (2020 £119,149). The surplus for the year was £2,135 compared with a surplus of £7,010 in 2019/20. Covid-19 severely restricted the amount of pool time we could offer the swimmers, and this can be seen in the reduced income for the year. With there being no swimming for significant periods of time, the annual membership fees were reduced by 25% to reflect this. When the restrictions on swimming were lifted, the costs of providing the sessions were reviewed each month and the charge to swimmers was adjusted to ensure all costs were being covered. The Fundraising Committee was set up during the year to raise much needed funds for the Club. This included a Grant of £1,500 to support the Club Championships and is included in Restricted Reserves. During the year, the accounts were switched to an accrual basis to better reflect the reserve position of the charity. The prior year numbers have been adjusted to be on the same basis for comparative purposes. ## **Reserves Policy** It is the policy of the Club to have reserves available at any time to cover 3 months’ worth of costs. In terms of 2020-21 expenditure this would indicate holding reserves of £24k. As can be seen from these financial statements the funds balance at the end of the year was £50k, representing 6 months reserves. Page | 5 ## **Public Benefit** The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have regard to the Charity Commission’s general guidance on public benefit. As can be clearly seen from the list of above activities the income received by the Club is all utilised in the swimming programme, pool hire and coaching. The Club also supports both the home and away galas which are in the programme each year in accordance with the Club’s objectives. There is also an annual fundraising event to raise money for a chosen charitable cause. ## **The Board of Trustees Responsibilities in relation to the financial statements** Charity law requires the trustees to prepare a statement of financial activities and statement of assets and liabilities for each financial year, which gives a true and fair view of the state of affairs of the club and of its financial activities for that year and adequately distinguishes any material special trust or other restricted fund of the club. In preparing those financial statements the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the club will continue to operate. The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the club, and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the club and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Havant and Waterlooville Swimming Club: Name: Dr Helen Hull Position: Chair of Trustees Signature: Date: 22.05.2022 Page | 6 ## **Independent examiner’s report to the Trustees of The Havant and Waterlooville Swimming Club** I report on the financial statements of the charity for the period ended 31 August 2021, which are set out on pages 9 to 14. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the 2011 Act). I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Certified Accountants Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to: - examine the financial statements under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters that I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to any other than the charity and the charity’s trustees as a body for my examination work, for this report or for the statements that I have made. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act ; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of Regulation 8 of the Accounts Regulations and the 2011 Act - have not been met; or Page | 7 - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 17[th] June 2022 Derek Rodwell FCCA Bennett Verby, 7 St Petersgate, Stockport, Cheshire. SK1 1EB Page | 8 ## **Havant and Waterlooville Swimming Club Statement of financlai Activites For the period 1st September 2020 to 31st August 2021** |||**Unrestricted **|**Restricted**|**Total**|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||**funds**|**funds**|**funds**|funds|funds|funds| |||**2020-21**|**2020-21**|**2020-21**|2019-20|2019-20|2019-20| ||**Note**|**£**|**£**|**£**|£|£|£| |**INCOME FROM:**|||||||| |**Voluntary income**|2|**2,084**|**1,500**|**3,584**|1,275|0|1,275| |**Income from charitable activities**|||||||| |Subscriptions|3|**90,636**|**0**|**90,636**|94,802|0|94,802| |Events|4|**2,254**|**0**|**2,254**|29,720|0|29,720| |Sales of kit||**1,440**|**0**|**1,440**|362|0|362| |||**94,330**|**0**|**94,330**|124,884|0|124,884| ||||||||| |**TOTAL INCOME**||**96,414**|**1,500**|**97,914**|126,159|0|126,159| |**EXPENDITURE ON:**|||||||| |**Charitable activities**|||||||| |Pool Hire||**60,630**|**0**|**60,630**|57,453|0|57,453| |Coaches||**18,939**|**0**|**18,939**|29,500|0|29,500| |Cost of kit for sale||**998**|**0**|**998**|286|0|286| |Event costs|5|**2,318**|**0**|**2,318**|16,933|0|16,933| |Administration|6|**5,048**|**0**|**5,048**|6,778|0|6,778| |ASA payments||**6,195**|**0**|**6,195**|6,548|0|6,548| |Depreciation of equipment||**1,322**|**330**|**1,652**|1,322|330|1,652| ||||||||| |**TOTAL EXPENDITURE**||**95,449**|**330**|**95,779**|118,819|330|119,149| |**NET INCOMING / (OUTGOING) RESOURCES**||**965**|**1,170**|**2,135**|7,340|(330)|7,010| |**Total brought forward**||**46,453**|**1,170**|**47,623**|39,113|1,500|40,613| ||||||||| |**TOTAL FUNDS AT 31 AUGUST 2021**||**47,418**|**2,340**|**49,757**|46,453|1,170|47,623| Comparitives have been adjusted to reflect the change in accounting policy from receipts and payments to accruals. See note 14 for details, Havant and Waterlooville Swimming Club Balance Sheet As at 31st August 2021 31•t A￿9￿•t2021 31JtAullurt 202Q FIXED ASSETS Tangible assets 4.955 6.607 6,607 CURRENT ASSET8 Sloth of kll Sundry Debtors Cash al bank 2.302 1,105 54,329 2,900 2.190 42.112 57,736 47.203 CREDITORS: amounts f•lllng du• wlthln 12 month• 6,186 I12.9341￿ 16,1861 NET CURRENT ASSETS 44,802 41.017 NET ASSETS 49,758 47.623 STATEMENT OF FUNDS Restrfcted funds Unrestricted funds 2.340 47,418 1,170 46,453 TOTAL FUNDS 49,758 47,623 Approved by the Board ofTru8tee8 Signature Full Name JJu£ I&{ L¥ IG120£2 Date ## **5. Notes to the Financial Statements** ## **Havant & Waterlooville Swimming Club** ## **Notes to Accounts for the year to 31st August 2021** ## **1. Accounting Policies** ## **Basis of preparation** For the first time the financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. In previous years the accounts have been prepared on a receipts and payments basis and the comparatives with the new policy (see note 15). The club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The charity expects to be able to continue in operation through the foreseeable future. Cash flow forecasts for the next 12 months indicate that income and cash balances carried forward should be sufficient to cover the budgeted costs. Further funds are being raised through fund-raising to help cover anticipated spending needs. ## **Funds** General funds represent the funds of the club that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Trust activities. Restricted funds are those donated for specific purposes. ## **Fixed assets** Assets costing above £1000 are capitalised in the accounts. Depreciation is accounted for on a straight-line basis includes the timing boards purchased in conjunction with the Horizon pool in 2019/20. ## **Investments** The Charity has no investments at 31 August 2021. ## **Grants** Revenue grants are credited to the statement of financial activities when received or receivable whichever is earlier, unless they relate to a specific future period, in which case they are deferred. Page | 11 Ha¥￿t * Wat•rloo¥i•+ Swimming ¢￿ty d5 knd5 20￿-￿ 2020.J 202￿ fund5 201￿0 2019.20 201>XI 1275 1.7SI 1275 77.3Y 77.044 e.7Q2 7.815 0.702 461 74 7.615 74 o.e&i 13.948 13.918 0.870 2.131 2.131 2254 22Y 429 5.414 429 5.414 2.4 2.318 2.318 2,318 2.318 18.933 2.148 2.148 7￿) 1.133 Assrts # ¢¢# C*wrs b&Yrt• I￿1• (XsrybJ•Y• 31￿￿7 Page | 12 Havant and Watwlotivik STAthmino Ch IAI19 perKO IWJ 1.652 Ch¥gèfrrf F*r<•J 2aei 1.652 6.e4J7 4ss*$31W21 I WTORS 31KIW21 311JPAO 2.1x1 31h)&21 311J8r20 10.gJ2 1.750 11934 10 STATEMEIIT C* FiK)S 31KW20 2Y21 31Kigf21 39.113 128.1 IfB.819 .874 47.678 T￿al Fund5 IT9 149 779 11 AWYS15 OF IEr ASSEfs BEIIIEEN FIM)S xsots 2.815 57.9 111¥7341 57.fK¢ 57.99) o {11￿) 1119341 47.678 1340 .018 47.877 yj.oi 12 RELATEO PARTIES Page | 13 Havant and WaterIoDvi￿ Swimmiry C￿b Fc¢ thè ènthd 31st Auwst 20X lJ.1$9 119.149 ¢1.122) 1)A>2 ?.oio 4•J)> i•J>J) Al) T VUMO• 5.$12 Page | 14