2022-09-30-accounts - Wycombe District Swimming Club

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		Page
Reference and Administrative Details
Trustees' Report	2	to	4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes tothe Cash Flow Statement
Notes tothe Financial Statements	10	to	16
Detailed Statement of Financial Activities	17	to	18

						30.9.22	30.9.21
				Unrestricted	Restricted	Total	Total
		Notes		funds f	fundsI	fundsI	funds 6
INCOME AND ENDOWMENTS	FROM
Donations and legacies				919		919	38,723
Charitable activities
Swimming club				696,207	69,584	765,791	429,761
Other trading activities							965
Investment income				30		30	6
Total				697,156	69,584	766,740	469,455
EXPENDITURE ON
Charitable activities
Swimming club				668,137	72,361	740,498	405,132
NET INCOME/(EXPENDITURE)				29,019	(2,777)	26,242	64,323
Transfers between funds			17	(2,777)	2,777
Net movement in funds				26,242		26,242	64,323
RECONCILIATION OF FUNDS
Total funds brought forward				182,836	174	183,010	118,687
TOTAL FUNDS CARRIED FORWARD				209,078	174	209,252	183,010

		BALANCE SHEET
		30TH SEPTEMBER 2022
			30.9.22	30.9.21
		Notes	E	E
FIXEDASSETS
Tangible assets		13	27,832	750
CURRENT ASSETS
Debtors		14	105,107	23,852
Cash at bank			220,353	221,450
			325,460	245,302
CREDITORS
Amounts falling due within	one year	15	(144,040)	(63,042)
NET CURRENT ASSETS			1,81,'l20	182,260
TOTAL ASSETS LESSCURRENT		LIABILITIES	209,252	183,010
NET ASSETS			209,252	183,010
FUNDS		17
Unrestricted funds			209,078	182,836
Restricted funds			174	174
TOTAL FUNDS			209,252	183,010

		FOR T	HE YEAR ENDED 30	TH SEPTEMBER2022
			Notes	30.9.22f	30,9.21I
Cash flows from operating		activities
Cash generated from operations			1	27,493	73,867
Net cash provided by operating		activities		27,493	73,867
Cash flows from investing	activities
Purchase of tangible fixed assets				(28,620)
Interest received				30
Net cash (used in)/provided	by	investing	activities	(28,590)
Change in cash and cash	equivalents		in
the reporting period				(1,097)	73,873
Cash and cash equivalents		at the
beginning ofthe reporting		period		221,450	147,577
Cash and cash equivalents		at the end of
the reporting period				220,353	221,450

				30.9.22	30.9.21
				E	E
Net income for the	reporting	period (as per the Statement	of
Financial Activities)				26,242	64,323
Adjustments for:
Depreciation charges				1,538	1,468
Interest received				(30)	(6)
Increase in debtors				(81,255)	(9,598)
Increase in creditors				80,998	17,680
Net cash provided	by operations			27,493	73,867

ANALYSIS OF CHANGES IN NET FU	NDS
	At' 1.10.21		Cash flow	At 30.9.22
	E		f	f
Net cash
Cash at bank	221,450	-	(1,097)	220,353
	221,450		(1,097)	220,353
Total	221,450		(1,097)	220,353

		FOR THE YEAR ENDED 30TH	FOR THE YEAR ENDED 30TH	SEPTEMBER 2022
DONATIONS		AND LEGACIES
				30.9.22		30.9.21
				E	.	f
Donations				919		38,723
OTHER TRADING ACTIVITIES
				30.9.22		30.9.21
				E
Fundraising	events					965
INVESTMENT			INCOME
				30.9.22		30.9.21
				f		f
Deposit account			interest	30		6

INCOME	FROM	FROM	CHARITABLE ACTIVITIES
				30.9.22	30.9.21
				Swimming	Total
				club	activities
				E	E
Training	Fees			460,995	345,741
Membership		Fees		38,234	34,742
ASA Membership			Fees	23,915	21,647
Otherincome				9,724	1,038
Grants				798	10,000
Open Meet Income				155,388	10,880
External	Gala	Entry		45,669	2,483
Event Income				31,068	3,230
				765,791	'l29,761

30.9.22	30.9.21
f	E
798	10,000

					Support
				Direct	costs (see
				Costs f	note 8)f	Totals f
Swimming	club			664,732	75,766	740,498
SUPPORT		COSTS
					Governance
			Finance	Other	costs	Totals
			E	E	E	E
Swimming	club		221	71,739	3,806	75,766
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					30.9.22 E	30.9.21f
Depreciation		- owned assets			1,538	1,468

			Unrestricted	Restricted	Total
			funds f	funds E	fundsf
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		38,723		38,723
Charitable	activities
Swimming	club		405,631	24,130	429,761
Other trading activities			965		965
Investment	income		6		6
Total			445,325	24,130	469,455
EXPENDITURE ON
Charitable	activities
Swimming	club		377,591	27,541	405,132
NET INCOME/(EXPENDITURE)			67,734	(3,411)	64,323
Transfers	between funds		(1,372)	1,372

	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2022	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2022
12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Tota	I
			funds	funds	funds
			f	f	f
	Net movement in	funds	66,362	(2,039)	64,323
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	116,474	2/213	118,687
	TOTAL FUNDS CARRIED FORWARD		182,836	174	183,010
13.	TANGIBLE FIXED	ASSETS
					Fixtures
					and
					fittings
					f
	COST
	At 1st October 2021				11,101
	Additions				28,620
	At 30th September	2022			39,721
	DEPRECIATION
	At 1st October 2021				10,351
	Charge for year				1,538
	At 30th September	2022			11,889
	NET BOOK VALUE
	At 30th September	2022			27,832
	At 30th September	2021			750

	Tangible fixed assets costing f500 or more are capitalised	Tangible fixed assets costing f500 or more are capitalised	Tangible fixed assets costing f500 or more are capitalised	and	future economic	benefits
	probable and	the cost or	value of the asset can be measured	reliably.
14.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					30.9.22	30.9.21
					f	f
	Trade debtors				10,647	10,138
	Other debtors				4,757
	Prepayments	and accrued income			89,703	13,714
					105,107	23,852

15.	CREDI	TORS:		AMOU	NT	S FALLING DUE WITHIN ONE YEAR
								30.9.22	30.9.21
									E
	Social security		and other			taxes		4,609
	Wages	payable						19
	Other creditors							4,757
	Accruals	and deferred			income			134,655	63,042
								144,040	63,042
16.	ANALYSIS OF			NET	ASSETS BETWEEN FUNDS
								30.9.22	30.9.21
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
						E	E	E	E
	Fixed assets					27,832		27,832	750
	Current	assets				314,827	10,633	325,460	245,302
	Current	liabilities				(133,581)	(10,459)	(144,040)	(63,042)
						209,078	174	209,252	183,010
17.	MOVEMENT IN FUNDS
							Net	Transfers
							movement	between
						At' 1.10.21	in funds	funds	At' 30.9.22
						f	E	E	f
	Unrestricted		funds			'
	General	Funds-		all funds		182,836	29,019	(2,777)	209,078
	Restricted funds
	ASA membership
							(1,056)	1,056
	External	gala events
						174	(1,721)	1/721	174
						17'I	(2,777)	2,777	174
	TOTAL	FUNDS				183,010	26,242		209,252

					Incoming	Resources	Movement
					resources	expended	in funds
					E	E	E
Unrestricted		funds
General	Funds-	all funds			697,156	(668,137)	29,019
Restricted funds
ASA inembership
					23,915	(24,971)	(1,056)
Externa	I gala events
					45,669	(47,390)	(1,721)
					69,584	(72,361)	(2,777)
TOTAL	FUNDS				766,740	(740,498)	26,242
Comparatives		for movement	in funds
					Net	Transfers
					movement	between
				Ar 1.1070	in funrls	funds	At 30.9.2t
				E	E	E	E
Unrestricted		funds
General	Funds-	all funds		116,474	67,734	(1,372)	182,836
Restricted funds
ASA membership
					(1,372)	1,372
Externa	I gala events
				2 213	(2,039)		17'I
				2,213	(3,411)	1,372	174
TOTAL	FUNDS			118,687	64,323		183,010

			Incoming	Resources	Movement
			resources 6	expendedI	in funds E
Unrestricted		funds
General	Funds-	all funds	445,325	(377,591)	67,734
Restricted funds
ASA membership
			21,647	(23,019)	(1,372)
External	gala events
			2,483	(4,522)	(2,039)
			24,130	(27,541)	(3,411)
TOTAL	FUNDS		469,455	(405,132)	64,323

membershi	p incom	e	receiv	ed in	advance.
						30.9.22	30.9.21
						I	6
Deferred	income at		1 October 2021			53,503	40,462
Resources	deferred		during	the year		127,430	53,503
Amounts	released	from previous			periods	(53,503)	(40,'l62)
						127y430	53g503

		WYCOMBE DISTRICT SWIMMING CLUB
		DETAILED STATEMENT OF FINANCIAL ACTIVITIES
		FOR THE YEAR ENDED 30TH SEPTEMBER 2022
			30.9.22	30.9.21
			6	f
INCOME AND ENDOWMENTS
Donations and	legacies
Donations			919	38,723
Other trading activities
Fundraising events				965
Investment income
Deposit account interest			30
Charitable activities
Training Fees			460,995	345,741
Membership Fees			38,234	34,742
ASA Membership	Fees		23,915	21,647
Other income			9,724	1,038
Grants			798	10,000
Open Meet Income			155,388	10,880
External Gala Entry			45,669	2,483
Event Income			31,068	3,230
			765,791	429,761
Total incoming	resources		766,740	469,455
EXPENDITURE
Charitable activities
Wages			123,910	5,061
Social security			6,652
Pensions			3,898	74
Pool hire			217,364	126,832
Gala entry fees			47,390	4,522
Coaching			174,396	190,44'I
ASA membership	fees		24,971	23,019
Lifeguard costs			520	68
Equipment			3,467	333
Event travel			27,120
Other travel lk regional costs			4,168	3,860
Open meet			7,069	223
Other costs			11,452	5,692
Trophies Ik Awards			10,817
Fixtures and fittings			1,538	1,468
			664,732	361,596
Support costs
Finance
Bank charges			221
Other
Insurance			626
Carried forward			626

		WYCOMBE DISTRICT SWIMMING CLUB
		DETAILED STATEMENT OF FINANCIAL ACTIVITIES
		FOR THE YEAR ENDED 30TH SEPTEMBER2022
			30.9.22f	30.9.21 f
Other
Brought forward			626
Telephone 8r	Internet		604	81'I
Postage and	stationery		11,731	4,609
Administration			41,355	31,686
Catering			11,927	256
Travel expenses			2,687	592
Advertising and marketing			439	660
Security			2,370	828
			71,739	39,445
Governance	costs
Accountancy	and legal fees		3,806	3,980
Total resources	expended		740,498	405,132
Net income			26,242	64,323