##
##
|||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|
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##
##
##
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##
##
|||||||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|
##
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##
##
|||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|recognised|when|future
economic|benefits|are|
|---|---|---|---|---|---|---|---|---|---|
||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|