s￿MMING CLUB
HAVANT AND WATERLOOVILLE SWIMMING CLUB
ANNUAL REPORT & ACCOUNTS
Financial Year 01" Septsmber 2023 - 31•t August 2024
Contents
Trustees Report..............................................................................................................................
Independent examinerfs Report........................................................................................
3. Ststsment of Financial Activities..............................................................................
Balance Sheet........................................................................................................,,,...,...................
Notes to the Financial Statements........................................................................ ........10

HAVANT AND WATERLOOVILLE SWIMMING CLUB
1. Trustees Report
Financial Year 01st September 2023 - 31st August 2024
Administrative Detsils
Charity Name: Havant and Waterlooville Swimming Club
Registered Charity No. 1173746
Principle and Registered Office: Watedooville Leisure Centre, Waterfooville, Hampshire
P07 7UW
Email: secreta
handwsc.co.uk
Bankers: Santander, 10 North Street, Chichester, P019 1 LB
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 govemed by a board of trustees
that indude a 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. Trevor Jones was the Chair of the Trustees during this
financial year.
During the period, the following seprfed as trustees of the charity:
Trevor Jones (Chair of Trustees)
Susan Dewar (Club Secretary)
Julie PamRnter (Club Treasurer)
Joanna Lorimer (Personnel)
Angela Cottrell
Shukwai King
Trustee meetings were held in person on 12 September 2023. 06 December 2023, 14
February 2024. 8 May 2024. The Annual General Meeting for 2022 to 2023 was held
in person Saturday 09 March 2024.
The dub uses Waterlooville Leisure Centre pool as it's main training and (x)mpetition
pool with additional time at Havant Leisure Centre and Bedales school pool on two
evenings a week. This is the second Annual Report since the dub has resumed full
training afler the Covid restrictions.
HWSC is a Swim Math accredited dub and this was renewed in March 2024.
Page12

Objectives & Activities
This is the Seventh Annual Report of the Havant and Waterfooville Swimming Club
Charitable Incorporated Organisation (CIO). It covers the period from 01 September
2023 to 31 August 2024. The purpose of the Havant and Waterlooville SC is the
promotion of community participation in healthy recreation by the provision of
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 frtness and ability. The Club is inclusive of disabled swimmers and encourages
parents and older swimmers to develop skills as vOlunt￿r offiaals and helpers.
Achievements & Performance
We held our annual Club Championships in October 2023 and induded three smaller
dubs. We were able to hold our annual Peter Bull meet again in November 2023 and
the entry conditions included swimmers of all ages, this helped increase the
opportunities for all swimmers to try to gain times the 2024 County Championships.
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 who meet monthly.
There were no changes in our coaches during this period.
Swimmern from the club participated in:
The 2023 Club Championships and Peter Bull competrtions
Winchester Penguins Christmas Sparkler meet.
Presentation evening held at Homdean Technology College with an excellent
presentation of the highlights of Club Championships the award of a Trophy to
all participants and cups for the highest Aggregate scores for relevant Age
Groups.
We held our annual Chris Hunt Challenge in January 2024 and the chosen
charity was the Multiple Sderosis Charity.
The 2024 Hampshire County Championships were held throughout January,
February and in early March.
Meets at Hart, Winchester and Crawley.
We competed in the Premier Divisions of the Rother League and Junior Cup.
We held our Swim out your Skin Meet in June 2024
Hampshire Masters Championships was held at Hart in June 2024 and we came
fourth in the County.
Page13

What did well, athlete swimminglcompetitionlsocial
Swimmer and child safety are pararrK)unt, and we upheld our good safety record.
Coach allocation covering all sessions was complex and achieved.
The growth in membership numbers which had started after Covid continued. We
maintained our close working relationship with the Horizon Swim school and we
also reached out to some of our local primary schools to recruit new members.
Payments to Trustees during Financial Year
There were no payments made to trustees during the financial year.
The Finance Officer was paid £2,520.50 in total for the accounting during the year and
our Intemal examiner was paid £800.
Future
Havant and Waterfooville Swimming Club plan to continue developing recruitment from
local Swim Schools.
We will continue to work with Horizon, our main pool provider.
We are also continuing to woth with some of the smaller local swimmer dubs and
aiming to hold a number of Fun Galas for our younger swimmers.
Financial Review
Income for the finanaal year totalled £200.222 (2023 £198,497). It is positive result to
maintain stable revenues compared with the prior year with the small increase was
primarily due to increase receipts for attending away competitions and higher ASA
membership fees.
Expenditure increased to £202.365 (2023 to £189,022). The significant costs increases
related to pool hire costs (increased by £4,832), and costs for supporting swimmers at
county and regional events (increased by £2,057). The pool hire costs induded an
Invol￿ from the prior year that was not invoiced until 31 Jan 2024 for £3.118.
This resulted in a deficit for the year of £2,144 compared to a surplus of £9,475,
however excluding the pool hire costs from the prior year, the deficit would have been
small surplus of £976.
The Fundraising Committee continued its good work throughout the year with much
needed funds raised through a variety of SoU￿S amounting to £1,242 in totsl. This
induded £690 that was raised at the Chris Hunt Challenge on behalf of Mind. A small
amount of donations have been used to provide support in terms of reduced fees to
swimmers whose family have faced finanaal hardship.
Reserves Policy
It is the policy of the Club to have free reserves (unrestricted funds exduding fixed
assets) available at any time to cover a minimum of 3 months. worth of costs. In tenns
Page14

of 2023-24 expenditure this would indicate holding free reserves of £50,591. As can be
seen from note 11 , the free reserves at the end of the year now total £66,172. This
provides the charity with a healthy reserve to cover any significant increases in Pool
Hire costs in the coming year.
Public Benefit
The trustees confirn that they have complied with the duty in section 17 of the Chaiities
Act 2011 to have regard to the Charity Commission's general guidan￿ on public
benefrt. 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
accordan￿ with the Club's objectives. There is also an annual fundraising event to
raise money for a chosen chantable cause.
The Board of Trustees Responsibilities in relation to the financial
ststements
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 dub and of its financial activities for that year and
adequately distinguishes any material special trust or other restricted fund of the dub.
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 polictes adopted are in accordan￿ 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 con￿rn basis unless it is inappropriate to
presume that the dub will continue to operate.
The trustees are responsible for keeping proper accounting records which disdose, with
reasonable accuracy at any time, the financial position of the dub, 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 dub
and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
Signed on behalf of the Havant and Waterfooville Swimming Club
Name: ftrTrOIL
Position: Chair of Trustees
Signature:
Date: 13 April 2025
Page15

2. Independent examiner's Report
Independent examinerfs 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
2024, which are set out on pages 8 to 13.
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). l 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 l am required to state to them in an
independent examiner's report and for no other purpose. To the fullest extent
pennitted 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, forthis report
or for the statements that I have made.
Basis of independent examIne￿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 prO￿dureS 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 examinevs ststement
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
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
Page16

- to whlch, in my oplnion, attention should be drawn fn order to enable
prDP8r underntanding of the accounts to be reached.
O LO1•
Date:
Der8k RO￿11 FCCA
Bennett Verby, 7 St Petsrsgate, StcKkport. Che8hlre. SK11 EB
Page17

3. Statement of Financial Activities
Havant and Waterfoovlll• Swlmmlng Club
Stal•m•nt of Flnanclal A¢llvlt•s
For th• p•rfod 1st S•pt•ft*•r 2023 10 31st August 2024
UnMstrfct•d R•strl¢t•d Total Unmtrlc1￿ R••trfet•d Total
fund$
funds
tunds
funds
funds
funds
2023-24
2023.24 2023-24 2022-23
2022-23 2022.23
Not•
INCOME FROM:
Voluntary Inc¢)m•
1342
1.242
1.262
327
1.$89
Incom• from charftabh acllvltl••
Subscript*)n8
Evenl8
Sales ol kit
137,769
58.526
2.686
198,980
0 137,769
0 58,526
2.686
0 198,980
138.224
54.664
4.020
196,908
0 138.224
0 54.664
4.020
0 196.908
TOTAL INCOIIJE
200
22
198 170
327 198 497
EXPENIXTURE ON:
Charftabh a￿1VkI
Pool Hire
Coad)es
Cost of krt lor s
Event costs
Administfalion
ASA paymen
Depfeciatson of equipment
Grft to chanty
91.062
42,586
2.048
47,314
9.320
7.693
1,472
690
91.062
42,$86
86.231
42,129
3,796
39.484
8,495
6,908
1.322
86.231
42.129
3,796
39,484
8.495
6.908
1.652
327
47.314
9,320
7,693
1.652
180
330
327
TOTAL EXPENDITURE
202.185
180 202 365
188.365
657 189,022
NET INCOMING I (OUTGOING) RESOURCES
11.964)
1180) 12.144)
9.805
(3301
9,475
Total brought foThvard
68,136
180 68,316
58.331
510 S8.841
TOTAL FUNDS AT 31 AUGUST
66.ln
66,In
68.1
316
Page18

4. Balance Sheet
Havant and Waterlooville Swimming Club
Balanc• Sh••1
AS at 31 St Auw8t 2024
31*t AuyAt 2024
31•tAuyMt 2023
FIXED ASSErs
Tangible assets
1,651
CURRENT ASSETS
SI￿[ of ktt
Sundry Débtors
Cash at bank
1.602
2,751
69,109
1.345
2.242
74.312
73.462
CREDrr(XRS: amounts falkng due whhln 12 months
11,234)
7.2￿) (72901￿ (11.234)
NET CURRENT ASSETS
66.172
NET ASSETS
66.172
68.316
STATEMENT OF FUNDS
Restricted fvnds
Unrestrcted funds
06,172
68,136
TOTAL FUNDS
66.172
68 316
roved by Ihè 8oar(l of Tfustees
&'gnaknfe
Iq
Page19

5. Notes to the Financial Statements
Havant & Waterlooville Swimming Club
Notes to Accounts for the year to 31st August 2024
1. Accounting Policies
Basis of preparation
The financial stat8ments have been prepared in accordance with the Accounting and Re￿rtIng
by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their
accounts in accordan￿ 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.
The club meets the definition of a public benefit entity uryjer FRS 102. Assets and liabilities are
initially recognised at historical cost or tran&action 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 flo
forecasts for the next 12 months indicate that income and cash balan￿S carried forward should
be sufficient to cover the budgetaj costs. Further funds are being raised through fund-raisirKJ to
help cover anticipated spending needs.
Funds
General ftjnds represent the funds of the club that are not subject to any restrictions regarding
their LL8e and are available for application on the general purposes of the Trust activities.
Restrict8d funds are those donated for sp8crfic purposes.
Flxed assets
Assets costing above £1 OCN) are capitalised in the accounts. Depreciation is accounted for on a
straight-line basis of 20% a year for plant & machinary. This includes the timing boards
purchased in conjundion with the Horizon pool in 2019120.
InveslJnents
The Charity has no investments at 31 August 2024.
Grants
Revenue grants are credited to the statement of financial activities when received or receivable
whichever is earli6r, unless they relate to a spectfic future period. in which case they are defe￿ed.
Page | 10

Havan"t and Wat•rloovllf• Swlft¥rfng C￿b
For th• P•flod •nd•d 31*1 Au9ubl 2024
Urn••trkl•d R••trkl•d Totsl UM•*trlctsd R•¥tr*l•d
fvn
2023-24
7ot•l
2023Q4
2023-24
202243
2022.23
202243
￿C￿AE FRC￿.
2 V¢kw*•ry Glvw
Dgn¥baf
1242
1242
1.589
1242
1242
1.589
1.589
Squad Fogs
knrtual &Jbsc*pthon¥
122.326
7.423
623
412
122.326
7.423
623
412
6.986
123A42
7,328
520
436
6J97
123.542
7.328
520
436
6.397
ASA Up9r*l•
SA Aftnu* F••
137.769
137.769
138224
138224
4 Ev•nl• knc*)m•
Swirn oul ol your sth
P•*r 8ts#
Club Chamwn8tr
R4>th•r L•agi
Jun#)r Cup
AWAY M*•
County•s ar￿ Rogi0ti8
D•vglown•nl ￿•1
Sooal E￿nts & g•1•
PNSC End ol So*￿Tr
15.674
12.960
9.189
408
467
13.948
3.363
15.674
12.960
9.189
408
467
13.948
3.363
14.499
14,655
14.499
14.655
569
7083
2.108
7M3
2.108
2S18
2.518
2J98
3ffj44
58 526
S8.526
54.664
EXPENDITURE:
5 Ev•nts co•ts
Swim oul ol your co•
P•*f Bult Cosls
Club Chamwnshp Co
Roth•r L•agL￿ ￿$ts
Juntty Cup
N•bonal Expens•s
Away Costs
nttps arxs Re9￿1 Eyp•nws
8.449
8.585
7.198
6.449
6.585
7.198
7.$33
5.835
5.717
7.533
SA35
5.717
$54
1.421
16.912
6.523
554
1.421
10.912
8,523
1.320
1.326
8.063
4.466
4.466
Social Eh•ni & tun gala costs
PNSC End ol Seawn costs
1.139
1.139
1.188
3.768
1.188
3.768
47.314
39.484
39.484
nanco offic•f costs
kndopw)dgnl Exam1r￿110n l••s
8•nk fvaes
IT wfr*aro & C￿￿rnabl#l
Cth•r •dmi"n co
2.521
2.521
3.021
81X)
1.882
2J95
397
3.021
2.077
2.567
1.355
2.077
2.567
1.3S5
1.882
2.395
397
9.320
9.320
8.49S
8.495
Page | 11

Agrfi 01 £650 w•• m•d• kn th• MS Soc4•tykn9 th• >•w
7 TANLXLE FIXED ASSET3
Closing balan¢• 31W23
Pufchawa 23r24
Cl¢w•vJ b•l•K• 31W24
8259
259
Closing balanc• on aCt￿mUla1•d d*w•d•lon 311ar23
Charge p￿￿1 23r24
Clwng balance an acoJMulal￿ depr•o•loTr 31W24
6ffj08
I￿$1
8259
Clo¥kw b•l•r*o M fixed asmls 31W23
1.651
Clowy b•l•nc• N Itx•d 31W24
8 DEBTORS
31K18f2024
31W1023
2.139
612
1M2
2.757
2242
• CREOnORS
31A)812024
31K1812023
£ccAJnts payable
5.318
1.972
10270
7.290
11234
10 STATelAENT OF FUNDS
R•wur¢•i cl￿ry
towurc•s •xpgnded Balance
22r23
22Q3
31ffj8r2023
kK*rning Ro%wrce• 8•larrte
fOMUfC•• •ywn*Jed 2020
23Q4
23r24
31KI&12024
Balance
31 •lJ8f2022
UM••trkl•d Fw¥l
58.331
198.170
188.365
68.136
22
202.185
66.172
R•¥trlcl•d IWM
ant tsmin9 boanls
Glft* th#rity (MIND In 23
ant S)f club thampwiJhp• 21)
T•i•l w••trkt•d luThl•
510
(3301
13271
1180)
327
510
327
16571
{180>
58.841
198.497 189.022
68.316
200.222
202.365
66.172
Page | 12

11 ANALYSIS OF I￿r ASSEISBEfwEEA FURDJ
UnrKtrlc*d Rwkncl•d
nds
nd•
23r24
23r24
Tolal
nd*
2212J
nd¥
23R4
nds
22r23
22r23
Fix•d aM•ts
Cun•niasf•ls
1.471
77.899
111234)
1ffj51
7T￿99
(112341
73.462
17290)
73.462
{7290)
NET ASSETS
66.172
66.172
68.136
180
68.316
12 R£IATED PARrnS
No p¥bes Y•laknd * tho boanj ofHWSC r•c•lv•d any r•wrt*r•bon or b•n•lts in in the pwlod f•W
in theso finantsal 518lpn*nlS.
N¢Jne oftho truslv85 Wef• t•lmbwJ•d thx expen￿8 r•l•¥ry pn>vthd b *•• rhjnty ￿ IuBI••&
13 WDEPENDEKf EXAIAMATION
A leo 01 £800 was accrued In th• *br iNI•p•tkni •x•nMnabon *nd prnparnkn olth• xcounty
14 PAYROLL
HWSC d4d not •nykny any %laf on tr•• Pa￿￿1 ir* 23r24 or pm¥7￿% >•af.
IS Key Management decisions are taken by Ihe Truste85: Susa Devar as Set¥etsry and Trevor Jones as Chair.
Page | 13