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||Page|Page||
|---|---|---|---|
|Reference and Administrative
Details||||
|Trustees'
Report|2|to|5|
|Independent
Examiner's
Report||||
|Statement of Financial Activities||||
|Balance Sheet:||||
|Cash Flow Statement||||
|Notes tothe Cash Flow Statement||10||
|Notes to the Financial Statements|11|to|16|
|Detailed Statement of Financial Activities|17|to|18|
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||||||||30.9.23|30.9.22|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Total|
||||||funds|funds|funds|funds|
|||||Notes|||E||
|INCOME AND ENDOWMENTS|||FROM||||||
|Donations|and legacies||||937||937|919|
|Charitable|activities||||||||
|Swimming|club||||797,671|75,333|873,004|765,791|
|Other trading
activities|||||3,890||3,890||
|Investment|income||||771||771|30|
|Total|||||803,269|75,333|878,602|766,740|
|EXPENDITURE ON|||||||||
|Charitable|activities||||||||
|Swimming|club||||791,140|84,884|876,024|740,498|
|NET INCOME/(EXPENDITURE)|||||12,129|(9,551)|2,578|26,242|
|Transfers|between|funds||17|(9,377)|9,377|||
|Net movement
in||funds|||2,752|(174)|2,578|26,242|
|RECONCILIATION||OF FUNDS|||||||
|Total funds|brought|forward|||209,078|174|209,252|183,010|
|TOTAL FUNDS CARRIED FORWARD|||||211,830||211,830|209,252|
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||BALANCE SHEET|||
|---|---|---|---|
||30TH SEPTEMBER2023|||
|||30.9.23|30.9.22|
||Notes|E||
|FIXEDASSETS||||
|Tangible assets|13|25,368|27,832|
|CURRENT ASSETS||||
|Debtors|14|101,429|100,350|
|Cash at bank||235,950|220,353|
|||337,379|320,703|
|CREDITORS||||
|Amounts
falling due within one year|15|(150,917)|(139,283)|
|NET CURRENT ASSETS||186,462|181,420|
|TOTAL ASSETSLESSCURRENT|LIABILITIES|211,830|209,252|
|NET ASSETS||211,830|209,252|
|FUNDS|17|||
|Unrestricted
funds||211,830|209,078|
|Restricted
funds|||174|
|TOTAL FUNDS||211,830|209,252|
||||30.9.23|30.9.22|
|---|---|---|---|---|
|||Notes|E||
|Cash flows from operating|activities||||
|Cash generated
from operations|||23,830|27,493|
|Net cash provided
by operating|activities||23,830|27,493|
|Cash flows from investing|activities||||
|Purchase of tangible fixed assets|||(9,004)|(28,620)|
|Interest received|||771|30|
|Net cash used
in investing
activities|||(8,233)|(28,590)|
|Change
in cash and cash equivalents||in|||
|the reporting
period|||15,597|(1,097)|
|Cash and cash equivalents|at the||||
|beginning
ofthe reporting|period||220,353|221,450|
|Cash and cash equivalents|atthe end|of|||
|the reporting
period|||235,950|220,353|
##
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|RECONCILIATION
|OF NET I|NCOME TO NET CASH FLOW FROM|OPERATI|NG ACTIVITIE|S|
|---|---|---|---|---|---|
|||||30.9.23|30.9.22|
|||||E|E|
|Net income for the|reporting|period (as per the Statement of||||
|Financial Activities)||||2,578|26,242|
|Adjustments
for:||||||
|Depreciation
charges||||11,468|1,538|
|Interest received||||(771)|(30)|
|Increase
in debtors||||(1,079)|(76,498)|
|Increase
in creditors||||11,634|76,241|
|Net cash provided|by operations|||23,830|27,493|
|ANALYSIS OF CHANGES IN||NET FUNDS||||
|||At|1.10.22|Cash flow|At 30.9.23|
|Net cash||||||
|Cash at bank|||220,353|15,597|235,950|
||||220,353|15,597|235,950|
|Total|||220,353|15,597|235,950|
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|DONATIONS
AND LEGACIES|||
|---|---|---|
||30.9.23|30.9.22|
||E|E|
|Donations|937|919|
|OTHER TRADING ACTIVITIES|||
||30.9.23|30.9.22|
||E|E|
|Sponsorships|3,890||
|INVESTMENT INCOME|||
||30.9.23|30.9.22|
|Depositaccountinterest|771|30|
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|INCOME FR|OM|CHARITABLE ACTIVITIES|||
|---|---|---|---|---|
||||30.9.23|30.9.22|
||||Swimming|Total|
||||club|activities|
|||||E|
|Training
Fees|||496,266|460,995|
|Membership|Fees||'l0,773|38,234|
|ASA Membership||Fees|25,795|23,915|
|Other income|||13,342|9,724|
|Grants|||7,462|798|
|Open Meet Income|||158,447|155,388|
|External
Gala|Entry||49,538|45,669|
|Event Income|||81,381|31,068|
||||873,004|765,791|
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||||||Support||
|---|---|---|---|---|---|---|
|||||Direct|costs (see||
|||||Costs|note 8)|Totals|
|||||E|||
|Swimming|club|||791,551|84,473|876,024|
|SUPPORT||COSTS|||||
||||||Governance||
||||Finance|Other|costs|Totals|
||||E||E||
|Swimming|club||136|81,004|3.333|84,473|
|NET INCOME/(EXPENDITURE)|||||||
|Net income/(expenditure)|||is stated after charging/(crediting):||||
||||||30.9.23|30.9.22|
||||||E|E|
|Depreciation||- owned assets|||11,468|1,538|
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||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|
||||funds
E|funds|fundsf|
|INCOME AND ENDOWMENTS||FROM||||
|Donations|and legacies||919||919|
|Charitable|activities|||||
|Swimming|club||696,207|69,584|765,791|
|Investment|income||30||30|
|Total|||697,156|69,584|766,740|
|EXPENDITURE ON||||||
|Charitable|activities|||||
|Swimming|club||668,137|72,361|740,498|
|NET INCOME/(EXPENDITURE)|||29,019|(2,777)|26,242|
|Transfers|between funds||(2,777)|2,777||
|Net movement
in funds|||26,242||26,242|
##
##
||NOTES TO THE FINANCIAL
STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER2023|NOTES TO THE FINANCIAL
STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER2023|NOTES TO THE FINANCIAL
STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER2023|NOTES TO THE FINANCIAL
STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER2023||
|---|---|---|---|---|---|
|12.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES - continued|||||
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||E|f|E|
||RECONCILIATION|OF FUNDS||||
||Total funds brought|forward|182,836|174|183,010|
||TOTAL FUNDS CARRIED FORWARD||209,078|174|209,252|
|13.|TANGIBLE FIXED|ASSETS||||
||||||Fixtures|
||||||and|
||||||fittings|
||COST|||||
||At 1st October 2022||||39,721|
||Additions||||9,004|
||At 30th September|2023|||48,725|
||DEPRECIATION|||||
||At 1stOctober 2022||||11,889|
||Charge for year||||11,468|
||At 30th September|2023|||23,357|
||NET BOOK VALUE|||||
||At 30th September|2023|||25,368|
||At 30th September|2022|||27,832|
||probable
and the cost o|probable
and the cost o|r value of the asset can be measured
reliably.|||
|---|---|---|---|---|---|
|14.|DEBTORS:AMOUNTS||FALLING DUE WITHIN ONE YEAR|||
|||||30.9.23|30.9.22|
||||||E|
||Trade debtors||||10,647|
||Prepayments|and accrued income||101,429|89,703|
|||||101,429|100,350|
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|15.|CREDI|TORS:||AMOU|NT|S FALL|ING DUE WITHI|N ONE YEAR||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||30.9.23|30.9.22|
|||||||||||E|E|
||Social security||and other|||taxes||||7,629|4,609|
||Wages|payable|||||||||19|
||Accruals|and deferred|||income|||||143,288|134,655|
|||||||||||150,917|139,283|
|16.|ANALYSIS OF|||NET|ASSETS BETWEEN FUNDS|||||||
|||||||||||30.9.23|30.9.22|
||||||||Unrestricted||Restricted|Total|Total|
|||||||||funds|funds|funds|funds|
|||||||||E|||E|
||Fixed assets|||||||25,368||25,368|27,832|
||Current|assets||||||316,876|20,503|337,379|320,703|
||Current|liabilities||||||(130,414)|(20,503)|(150,917)|(139,283)|
|||||||||211,830||211,830|209,252|
|17.|MOVEMENT IN FUNDS|||||||||||
||||||||||Net|Transfers||
||||||||||movement|between||
|||||||||At 1.10.22|in funds|funds|At 30.9.23|
|||||||||E||E||
||Unrestricted||funds|||||||||
||General|Funds-||all funds||||209,078|12,129|(9,377)|211,830|
||Restricted funds|||||||||||
||ASA membership|||||||||||
||||||||||(1,437)|1,437||
||External|gala events||||||||||
|||||||||174|(8,114)|7,940||
|||||||||174|(9,551)|9,377||
||TOTAL|FUNDS||||||209,252|2,578||211,830|
||Net movement|||in funds,||included|in the above are|as follows:||||
||||||||||Incoming|Resources|Movement|
||||||||||resources|expended|in funds|
||||||||||E|E|E|
||Unrestricted||funds|||||||||
||General|Funds-||all funds|||||803,269|(791,140)|12,129|
||Restricted funds|||||||||||
||ASA membership|||||||||||
||||||||||25,795|(27,232)|(1,437)|
||External|gala events||||||||||
||||||||||49,538|(57,652)|(8,114)|
||||||||||75,333|(84,884)|(9,551)|
||TOTAL|FUNDS|||||||878,602|(876,024)|2,578|
##
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|Compar|ative|s|for movem|ent
in f|unds|||||
|---|---|---|---|---|---|---|---|---|---|
||||||||Net|Transfers||
||||||||movement|between||
|||||||At 1.10.21|in funds|funds|At 30.9.22|
|||||||E|E|E||
|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|
|||||||174|(2,777)|2 777|174|
|TOTAL|FUNDS|||||183,010|26,242||209,252|
|Comparative||net movement||in funds,|included|in the above are as follows||||
||||||||Incoming|Resources|Movement|
||||||||resources|expended|in funds|
||||||||E|||
|Unrestr|icted||funds|||||||
|General|Funds-||all funds||||697,156|(668,137)|29,019|
|Restricted||funds||||||||
|ASA membership||||||||||
||||||||23,915|(24,971)|(1,056)|
|External|gala|events||||||||
||||||||45,669|(47,390)|(1,721)|
||||||||69,584|(72,361)|(2,777)|
|TOTAL|FUNDS||||||766,740|(740,498)|26,242|
##
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|membershi|p
incom|e received
in|advance.|||
|---|---|---|---|---|---|
|||||30.9.23|30.9.22|
||||||E|
|Deferred|income at 1October 2022|||127,430|53,503|
|Resources|deferred|during the year||132,140|127,430|
|Amounts|released|from previous|periods|(127,430)|(53,503)|
|||||132~140|127~430|
##
|||DETAILED STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|---|---|
|||FOR THE YEAR ENDED 30TH SEPTEMBER2023|||
||||30.9.23|30.9.22|
|||||E|
|INCOME AND ENDOWMENTS|||||
|Donations
and|legacies||||
|Donations|||937|919|
|Other trading activities|||||
|Sponsorships|||3,890||
|Investment
income|||||
|Deposit account interest|||771|30|
|Charitable
activities|||||
|Training
Fees|||496,266|460,995|
|Membership
Fees|||40,773|38,234|
|ASA Membership|Fees||25,795|23,915|
|Other income|||13,342|9,724|
|Grants|||7,462|798|
|Open Meet Income|||158,447|155,388|
|External
Gala Entry|||49,538|45,669|
|Event Income|||. 81,381|31,068|
||||873,004|765,791|
|Total incoming|resources||878,602|766,740|
|EXPENDITURE|||||
|Charitable
activities|||||
|Wages|||256,660|123,910|
|Social security|||17,811|6,652|
|Pensions|||7,901|3,898|
|Pool hire|||244,203|217,364|
|Gala entry fees|||57,652|47,390|
|Coaching|||61,238|174,396|
|ASA membership|fees||27,232|24,971|
|Lifeguard costs|||572|520|
|Equipment|||4,988|3,467|
|Event travel|||81,664|27,120|
|Other travel ®ional costs|||1,116|4,168|
|Open meet|||59|7,069|
|Other costs|||15,322|11,452|
|Trophies &Awards|||3,665|10,817|
|Fixtures and fittings|||11,468|1,538|
||||791,551|664,732|
|Support costs|||||
|Finance|||||
|Bank charges|||136|221|
|Other|||||
|Insurance|||584|626|
|Telephone
&Internet|||1,004|604|
|Carried forward|||1,588|1,230|
##
##
|||FOR THE YEAR ENDED 3|0TH SEPTEMBER2023||
|---|---|---|---|---|
||||30.9.23|30.9.22|
|Other|||||
|Brought forward|||1,588|1,230|
|Postage and||stationery|16,041|11,731|
|Administration|||43,892|41,355|
|Catering|||11,925|11,927|
|Travel expenses|||4,353|2,687|
|Advertising|and marketing||2,108|439|
|Security|||1,097|2,370|
||||81,004|71,739|
|Governance||costs|||
|Accountancy||and legal fees|3333|3,806|
|Total resources||expended|876,024|740,498|
|Net income|||2,578|26,242|