REGISTERED COMPANY NUMBER: 10525194 (England and Wales)
REGISTERED CHAIUTY NUMBER: 1175050
TRusfEES' REPORT AND
UNAUDtfED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31mi SEPTEMBER 2024
FOR
WYCOMBE DisfRIcf SWIMMING CLUB
(A COMPANY LIMrrED BY GUARANTEE)
RÉchardson Jones
Chartered Accountants
Mercury House
19-21 ChaFEI Street
Marlow
Bucknnghamshlre
SL7 3HN

WYCOMBE DIsTrIcf s￿MmING CLUB
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Reference and Admlnlstrative Details
Trust￿. Report
2 to 5
Independent Examinees Report
Statement of Financial Activities
Balan￿ Sheet
Cash Flow Slatement
Notes to the Qsh Flow Ststement
io
Notes to the Financial Statements
11 to 17
Detailed Statern￿ of Thnancial Artivities
18 trj 19

WYCOMBE DISTRicf SWIMMING CLUB
REFERENCE AND ADMINISTRATIVE DEfAILS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
TRUSTEES
Mr lohn Reed thaimian
Mrs Samantha Dyson Vice Chair (resigned 30.11.23)
Mr Simon Shaw aub Secretary
r*
Mrs Clujn Mui Ng Trea￿r￿ (￿gned 28.11.24)
Mrs Suzy Ives (aPFK)inted 30.11.23)
Ms z￿ Caton (appointed 28.11.24)
REGISTERED OFFICE
Wycombe Leisure Centre
Handycross
High Wycombe
Buckinghamshire
HPII IUP
REGISTERED COMPANY NUMBER 10525194 (England and Wales)
REGisreRED CHARtrY NUMBER 1175050
INDEPENDErir EXAMINER
Rthardson Jones
Chartered Accountsnts
Mercury House
19-21 Chapd Street
Marlow
Buckinghamshire
SL7 3HN
BANKERS
HSBC
I Com Market
High Wycombe
Buckinghamshire
HPII 2AY
Page I

WYCOMBE DIsfRicf SWIMMING CLUB
TRUSTEES. REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
The tnjstees who are also dirett0￿ of the charity for the purposes of the Companies Act 2006, prewt their report with
the financial statements of the charity for the year ended 30th September 2024. The trustees have adopted the
promsions of Accounting and Reporting by Charitie5: Statement of Recommend￿ practi￿ applicable to charities
preparing their accounts in accordano with the Financlal Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) {efFeLtive l JanLJary 2019).
Wycombe District Swimming Club ("WDSC") was incorpxjrated on 14th December 2016 as a company limitsj by
guarantee. The company became a charlty on 9th October 2018 in accordance with a memlRr5' resolution.
OBJEcfivES AND ACTIvrrIES
Objectives and aims
The principal objects of the tharity are:
l) To promote community participation in healthy recreation to residents of High Wycombe and the Su￿ound1ng area, by
providing teaching, development and prartice, from advan￿ learn to swim 5kn.lls to comtktitive swimmingi water PK)Io
and synchmnised swimming in a cost-effective methLKI for all.
2) To promote the preservatiort of human life by the teachlng and practice of swimmingi water safety and suryival in the
wa￿.
3) To promote the developmerlt of young poople of all background5 and abilittes through competitive and fitness
activities, so as to develop Personal and soclal capabilities through individual goals and team spirit, creating mature
member5 of sjciety.
Public benefit
All of our actlvlties are focused on furthering our charitable objectives for the public benefft of the local community.
In carrying out our objectives afKI planning our the trust￿ have given cardul consd&KJn to the (Jlarity
Commission's public benefft guidance.
Volunteers
Volunteets are of a major signific3n￿ to WDSC. Volunteers assist both poolside and administtBtively in an a￿aY of roles
including ciiache5, team managers, the open meets team, the committee, and the welfare team to name a few. Without
our team of vobJnteers our costs would be &gnificanty hÉgher than thty a￿.
ACHIEVEMENT AND PERFORMANCE
Fundraising actlvltles
The charity has held Wdrious fundraising artivibes throLpJhout the year; however, it does not rely on these activities to
fund its doy to day operating acbvitres.
Page 2

WYCOMBE DIsfRIcf SWIMMING CLUB
TRusfEES' REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
ACHIEVEMENT AHD PERFORMANCE
Chairnian's Report on Athlevements and perforniance
Financlal pr￿Sure% continue to affett swimming clubs and wol& Furthemiore, the recruibment of coaches remains
extremely challenging. We have been fortunate that we have been able sjpport and develop our own coaching staff as
well as recruii rEw coaches and develop our own volunteer coaches. Our provisian remains W1(￿ranglng from slmke
improvers to elite, enable to masters, and still, remain5 competitive from a cost pers￿1Ve in comparison to other clubs
of a &milar standing.
Our open meets remain important not only for our swimmers, but also for the financial health of the dub, which helps to
minimise training fee costs. Our volunteer open m￿ts team ran a full schedule of very successfvl meets throughout the
We are frytsnate to have the cuntinued support of a loyal M￿nberShip# and numbers continue to incr&ise Steadi￿ such
numbers have b￿n consistenty greater than 600 with new triallists wishing to join the aub. As of septemb￿ 2024,
there were 736 members, 671 of which were full time members. This refiects commitment and excellence of all our
professional coaching team supported by our numerous volunteers as well as the fantsstlc frdci5itie5 awdilable to US.
Vlhen we IcK>k at our (￿d0pme[1ts over the past year, we I￿ve significant pnjw:
We successfully launched our Academy at the Royal Grammar School (RGS) Swimming Pool in September 2023. After
12 months of operation, we have seen significant groyrth in the this expanded seLtion of our dub. With current numbers
based at RGS tot311ing over 100 swlmmers, this has transformed the lower end of the club, supporknng the dub financially
and providing a steady stream of younger swimmers into the main Academy offering at Wycombe Leisure Centre.
The Coaches 'LogbooV initiative for our Academy and Potential squads has b&n a big success with many swimmers
using them as means of fe￿back between parents a￿1 cooth* but also for swimmers to track their own kYogre55 and
record their goals, achievements and leamings.
- We continue to invest in our coache< development by 5UPPOrting some initiatives aimed at achieving this. We have also
provided the opportunity for our coaches to advance their development through atiending higher levd comp*titsons,
training camps and attend event camps with the County, Region or Nationally. We also continue to support our valued
volunteer (and em ￿0yed) maches with bursaries for teaching and coaching courses. All of these benefft our dub and
ultimately our swimmers in the pool.
- The coaches have also reviewed our squad strutture and placed more emphasis on team bdwiours and commitment
within the newly defined 'Age Group, programme. This is ft)cused on generaling the right environrnent for athldes to
succeed not only as swimmers, but as young adults.
- On top of this more opportunity has been made available for *nior swimmers to ensure we continue to m￿t the needs
of this age group.
- We have developed nethy and foThiar(Pthinking parlJ)eTships with iwo local swimming clths; Chesham a￿1 Bourne End.
With the latter participating within our aub Champion5hip&
FINANCIAL REVIEW
nancial posltion
Income in the year 30th September 2024 was £987,498 (2023: £878,602). Membership numbers increased from 636 in
September 2023 to 671 on 30th September 2024.
The main operating c05t5 are pool hire and ￿nplOvn￿t for the coadxng staff. Prmjl hire atKI £oachitwJ staff costs
amounted to £265,977 (2023: £2H,203) arml £417,860 (2023: £343,610) rewtively for the ￿ri{*￿, both are in line
with budgeted costs.
Total costs for the year were £984,530 (2023: 876,024) and are broadly In line wÉth expectstion& The Club made a
su￿lUS in the t￿lIx1 of £2.968 (2023: £2.578).
The cash balan￿ at the end of the year was £216,895 decreasing from £235,950 on 30th Sept￿n￿r 2023.
The aub *ts yeaty budgets whith are approved by the Trustee boaNI, financral performance against these targds is
reviewed on a quarterty basis by the Trustees via the production of regular management accounts and c85h-flow
A regular ￿teW of the finanLial controls at Wycombe Distrttt Swimming aub has and wtll continue to tske Pla￿ trj
ensure the safeguarding od the Charitys Assets. A review of system processe5, including methods of payments, iq
undertaken as necessary. The Executive Committee, having reviewed cashflow projertions is confident that the Club will
be able to continue as a going concem.
Page 3

WYCOMBE DisfRicf SWIMMING CLUB
TRUSTEES, REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
FINANCIAL REVIEW
Reserves policy
The rese￿e5 policy is reviewed annually by the trustes The reserves currently retained to secure the future long-term
liabilities are set at £150,000. The represents 2-3 months of operating costs for the club. All liquid assets are to be held
at trL&ee approved financial institutions.
The reserves held at the year end amounted to £214,798 (2023: £211,830) of which £nil related to restricted funds
(2023: £nil}.
Going concern
After maknng appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources
to continue in op&Etional existen￿ for the foreseeable future. For this reasorl, they continue to a(lopt the going concern
basi5 in preparing the financial statements. Further details regarding the adoption of the going concern basrs can be
found in the Acc(NJnting Policies.
FufuRE PLANS
The long-twm strategy continues to be to grow the Club to take full advantage of the amazing 50 metre, 8-lane pool and
to eXpar￿ where possible into other pools localty to further promote communty partFcipation in swlmming. Our
partnership local thLs puts the dub in a strong position to make the most of these relatiorships in the futu
For the forthcoming year, our aims includè to:
Continued expansion of the RGS Academy with the Coaching Leadership team investigating other local venues to
er6ure we capture as much local youThJ tslent as possible and secure our dubs future.
Continue to review our managernent structure as a club to consider incorporating regular professional input into a
revised management team to support the club better as it continues to g￿W to make the workload more sustainable ftjr
our volunteer Committ￿ and executtve teatr6.
Investtgate and look to develop ftjrther club partnership5 With other local club5, parliculady those within South
Buckinghamshire.
- Continue to explore new initiatives for volunieer coaches and training young people to be the next dub coaches to
counter the difficulties in recruitment of swimming coathes across the Ul
Maintsln and sustsin our volunteer workforce to train more officials and team managers and recruit new committee
members to take the Club to the next stage
srRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The charty is controlled by goveming documen( a deed of trust, and consttbJt& a limited companyi limited by
guarantee, as defined by the Companies Act 2006.
Charity coAsttution
The Trustees are responsible for the overall governan￿ and oversight of the operational management of the club. The
directors of the company are also charity Trustee5 for the purpo￿ of Charity law. The Management committee and
Head Coach a￿ responsible for the day-to-day operational management of the dub. The chaiity also has a Welfare
Officer.
The role, scope and responsibilities of the Trust￿ are enshrined in law, principally the Charfttes Att 2011 and the
Companies Act 2006, and a150 the Articles of Association. The role and scope are detailed in the Club's Terms of
Referen￿. By virtue of the affili*ion of WD5C to Swim ErHJland South &7st Region, the diarity and all memb￿5 of WDSC
acknowl&Jge that they are subject to the rules of Swim England, British Swimming and FINA, the world governing body
for the sport of swimmiThJ.
Co-opted Trustees are select& following a search, advertising on the Club website and personal recommendation. They
m&t with the exlsting Trustees, including the Chairman of the charity. It is the intention of the charfty to have Trustees,
who have a strong interest in the sport of Swimming, especially to encourage wide (L)mmunity partiapation for health
and leisure purpose5, and an appreciation of the governance role. The policy is to have a strong, gender dIve￿e trust
board with a range of experien￿ and skills.
Between General Meetings, Trustees may be co-OPt&l to the Board, but are then subject to vote at the next General
Meeting. Twstee5 serve a 2 year term, but are a￿e to offer themselves for revelection. Ai aub rn￿berS over the age of
16 are entitled to vote.
Recruitment and appointment of new trustees
The management of the company Is the respon￿bilIty of the Trust￿, who a￿ elect￿ and co-opted under the tems of
the Memorandum of Association.
Page 4

WYCOMBE DISTRICT SWIMMING CLUB
TRUSTEES, REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
srRucfuR4 GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
A list of induttion documents has been developed for neN trustees. These indude rD¥x6 of all rel￿nt statements
and procedure5. WDSC wlll encourage trustees to attend relevant courses and seminars to keep abreast of devdopments
in the areas for which the Trustee Board has responsibility on tthalf of the WDSC.
STATEMENT OF TRusfEES' RESPONSIBILrrIES
The trustees (who are also the directors of Wycombe Distiirt Swimming Club for the purwses of company law) are
responsible for preparing the Trustees, Report and the financÉal statements In accordance with applicable law and United
lQngdom Accounting Standards (United Kingdorn G￿￿llY Actwd Acajunting Practice).
Company law require5 the trustee5 to prepare financial stat£ments for each finanaal year whtch give a true and fair view
of the state of affrdifs of the Charitab￿ company and of the incoming resources and application of resources, including the
income and expenditure, of the chariiable company for that period. In preparing those financial sLatements, the trustees
are required to
. *ILrt suitabte accounting pjknies and then apply consistentty.
observe the methods and prinaples in the Charity SORP;
make judgements and eslimates that are reasonable and prudent;
prepare the finanaal statements on the going co￿eM basis unless it 15 inappropriate to presume that the tharitsble
company wlll continue in business.
The IT￿ are rest￿￿ble for keeping proper accounting r￿r￿S whith disdose r&isonabk aLruracy at any time
the financval position of the tharitable company and to enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hen￿ for
taking reasonable steps for the prevention and detection of fraud and other I￿egUlar1ti¢s.
2é.1fr.2ts2S
Approved by order of the LThrd of trustees on ................. ... . . .
. and s[gr￿d on its behalf by:
Mr John Reed - Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WYCOMBE DisfRIcf SWIMMING CLUB
Independent examiner's report to the trustees of Wycombe District Swimming Club ('the Company,)
I rewirt to the charity trustees on my examination of the accounts of the Company for the year ended
30th September 2024.
Responsibilities and basis of report
As the charity's trustees of the Company {and also its directors for the purp)ses of company law) you are responsible for
the preparatton of the accounts in accordan￿ with the re(pJirements of the Companies Act 2006 (the 2006 ACV).
Hamng satisfied Myse￿ that the accounts of the Company are not r4uired to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
out under ￿lon 145 of the Charittes Act 2011 ('the 2011 ACV). In carryng out my examination I have follow￿ the
Directions given by the Charity comm[￿0￿ under Section 145(5} (b) of the 2011 Art.
Independent examin*s statement
Since your charity's gr055 income exceeded £250,000 your examiner must be a member of a listed body. I can confimi
that I am qualified to undertake the examinatlon because I am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examinabon. I confirm that no matter5 have come to my attention in cOnn￿lon with the
examinatton giving me cause to believe:
accounting records were not kept in rw or the Company as required by Section 386 of the 2006 Att; or
the accounts do not accord wrth those records, or
the accounts do not comply with the accounting requirements of Sectton 396 of the 2006 Att other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
the accounts have not been prepared in acCOrdar￿ with methods and principies of the Statement of
Recomtnended Practice for accounting and reporting by chartties (applicable to charities preparing their accounts
in accordance MAth the Financial Re[y)￿ng Standard applicable in the UK and Republic of Ireland {FRS 102)).
I have no COn￿mS and have come across no Other matters in connection with the examination to whtch attentson should
be drawn in this report in order to enable a proper understanding of the accLbunts to reached.
Jm4JJ
Kevin Ellerby FCA
Richardson Jones
artered Accountants
Merojry House
19-21 Chapel Street
Martow
Bucknnghamshire
SL7 3HN
Date: ......
£6....Q.*,.&.o￿...
Page 6

WYCOMBE DISTRIcf SWIMMING CLUB
srATEMENT OF FINANCIAL ACTivrrIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
30.9.24
Totsl
funds
30.9.23
Totsl
fvftds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMEKfs FROM
Donations and legaaes
1,851
1,851
937
Charitable artI￿tieS
Swlmming dub
903,472
80,779
,251
873,004
Other trading activ¢ties
vestswt income
3,890
771
1,396
1,396
906,719
80,779
987,498
878,602
EXPENDITLIRE ON
Charitable activities
Swimmlng dub
889,841
94,689
984,530
876,024
NET INCOMEI{EXPENDrriJRE)
Transfers between funds
16,878
(13,910)
(13,910)
13,910
17
Net movement In funds
2,968
2,968
RECONCILIATIof4 OF FUNDS
Totsl funds brought fO￿ard
211,830
211,830
209,252
TOTAL FUNDS CARRIED FORWARD
214,798
214,798
211,830
The notes fom part of these financial statanents
Page 7

WYCOMBE DISTRICt SWIMMING CLUB
BALANCE SHEEr
30TH SEpfEMBER 2024
30.9.24
30.9.23
Note5
Tangib￿ assets
13
15,752
CURREpif ASSETS
Debtors
CAsh at bank
14
117,270
216,895
101,429
235,950
334,165
337,379
Amounts falling due wtthin one year
15
(135,119)
(150,917)
199,046
186,462
TOTAL ASSEfs LESS CURRENT LIABILTrtES
214,798
211,830
NEf ASSEIS
214,798
211,830
FUNDS
Unrestricted funds
17
214,798
211,830
TOTAL FUNDS
214,798
211,830
The chatitsble compary is entit￿d to exemption from audfc under Section 477 of the Companie5 Act 2006 for the year
ended 30th SeptanLEr 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
30th September 2024 in acCOrdar￿ with ￿bon 476 of the Companies Act 2006.
The t￿J5t￿ ad(r* the]r regxjnsibiliknes ftjr
(a)
ensuring that the chartiatle company keeps accounting ￿rdS that comply with Sections 386 and 387 of the
Companies Act 2006 at
preparing firiancial statertients which gtve a true and fair view Of the state of affairs of the charitable company as
at the end of each financlal year and of its surplus or defiat for each financial year in accordan￿ with the
requirements of Secttons 394 and 395 and which Otherwi￿ comply with the reqUireM￿ts of the CompanTes Act
2QM6 rdating to finanoal statements, so far as applicable to the charitable company.
(b)
These financial statemrt have been wepared in aCcOrdar￿ with the provisions applicatle to (haritable ccwnies
sub]￿t to the small companies regirne.
The fi
ancial state¥nents were approved ty the Board of Trust￿ and authorised for issue
..els...io ZS.........-.... and were signed on tt5 behalf by:
on
Mr John Reed - Trust
The notes form part of these financial statements
Page 8

WYCOMBE DISTRIcf SWIMMING CLUB
CASH FLOW sfATEMEP
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
30.9.24
30.9.23
Cash flows from operating activities
Cath ￿erat￿l from operations
(16,984)
23,830
Net (2sh (used tn)IprovKled by oFErnting aCts￿be5
(16,984)
23,830
Cash flows from Investing actlvltles
Purchase of tangible fixed assets
Interest ￿1V
(3,467)
1,396
(9,004)
771
Net Cash used in investing activitEs
{2,071)
(8,233)
Change in cash and equivalents in
the rewting period
Cash and cash equivalents at the
beginning of the reporting period
(19,055)
15,597
235,950
220,353
Cash and cash equivalents at the end of
the reportlng period
216,895
235,950
The nr)tes fonn part of these financial statements
Page 9

WYCOMBE DISTRICT SWIMMING CLUB
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 30Th SEPTEMBER 2024
RECONCILIATION OF NET INCOME TO NEf CASH FLOW FROM OPERATING ACTivTfIES
30.9.24
30.9.23
Net income for the reporting period (as per the Ststement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Increase in dd*ors
(DeCrea￿)I1ncrea￿ in creditors
2,968
2,578
13,083
(1,396)
(15,841)
(15,798)
11,468
(771)
(1,079)
11,634
Net cash (used in)Iprovided by operations
(16,984)
23,830
ANALYSIS OF CHANGES IN NET FUNDS
At 1.10.23
Cash flow
At 30.9.24
Net cash
Cash at bank
235,950
(19,055)
216,895
235,950
(19,055)
216,895
Total
235,950
(19,055)
216,895
The n¢)tes form part of these financtal 51otements
Page 10

WYCOMBE DISTRIcf SWIMMING CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
GENERAL INFORMAIION
The charitable company is limited by guarantee. The members of the company are the Trustees naM￿j on page
l. In the event of the company being wound up, the liabilty in respe(t of the guarantee is limited LD £1 per
member of the company.
ACCOUNTING POUCXES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charitie5: Stat£ment of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard ap￿1(￿le in the UK and Republic of frefand (FRS 102) (effective l January 2019)., Financtal Rewrting
Standard 102 'The Flnanaal Rep)tting Standard applicable in the UK and Republic of Irdand, and the Companies
Act 2006. The financial statements have b*n prepared under the historical cost convention.
Income
All income is recognised in the Ststement of Financial Activtties On￿ the charity has entitlement to the funds, it is
probth that the In(t)me will tE ￿1Ved and the any)unt can be mea9J￿1 reliabty.
Income tsx recoverBble in relation to donations recev8J urKler Gift Aid or deeds of covenant is rwised at the
time of the dcrtion.
Income tax reroveTrble in rdation to investmemt income s recognised at the lime the investrtent income is
receivab5e.
Liabilities are r￿nISed as expenditure as soon as there is a 18Jal or constructive obligation committing the
charity to that eX[￿ndit￿re, it is p￿)bab]e that a transfer of ￿￿miC beneffts will be r4uired in settlement and
the amount of the obligation can be measured rdiably. Ex[￿d￿lUre is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particuLir headings they have been allocated to acbvibes on a basts consistent with the use of
Exwditure on charitsLle activibes is incurred on dir￿ undertaking the activitie5 which fvrther the tharitsble
company's rA)j&tivo%, as well as any as5octat￿ suptKrt costs.
All expend1￿1￿ i5 indus6ve of irrecoverable VAT.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to ￿lte off eadi asset over its estimated useful
res and fittings
33% on c05t
Taxation
The d￿ritY is exempt from coryats)n tsx on its tharitable artivibes.
Fund accounting
Unrestricted funds can be used in accordan￿ with the tharitaile objective5 at the di￿tK)n of the trustees.
Restricted funds can only be used ft)r particular resbicted purwses within the objects of the charty. Restrithons
arise Vdhen specifi￿1 by the Ik)nor or Wh￿ funds are raised for particular T&tricteJJ pu￿.
Further ewanation of the natt]￿ arKI purpose of each fijnd is induded in the notes to the finarKial siatements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension Scheme. Contributions payable to the chartsble
ompany's pension scheme are charged to the Statement of Financial Acknvities in the period to which they relate.
Page 11
C￿rt1nUed...

wyroMBE DIsTrIcf SWIMMING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
DONATIONS AND LEGACIES
30.9.24
30.9.23
Donations
1,851
937
OTHER TRADING AcfIvTll
30.9.24
30.9.23
Sponsorships
3,890
INVESTMENT INCOME
30.9.24
30.9.23
Deposit account interest
1,396
771
Interest on ftJnds hdd on deposit is included when receivable and the amount can be measurd rdiably by the
companyi this is nortnally upon notification of the interest paid or Payab￿ by the bank.
INCOME FROM CHARrrABLE AcnvrrIES
30.9.24
Swimming
club
30.9.23
Total
activitie5
Training F
Membership Fee5
ASA Memberthip Fees
Other income
Grants
op￿ Melt Income
Extemal Gala Entry
Event Incotne
603,187
47,350
28,069
12,907
8,263
153,860
52,710
77,905
496,266
40,773
25,795
13,342
7,462
158,447
49,538
81,381
984,251
873,004
Amateur Swimming Association (ASA) membership fees and External gala enty income relate to restritted funds
In the current and prior year.
Grants re￿ived, indUd￿l in the above, are as follows:
30.9.24
30.9.23
Swim England Pefftimpno Centre Funding
8,263
7,462
Page 12
continued...

WYCOMBE DIsfRICT SWIMMING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Support
Costs (see
note 8)
Direct
Totsls
Swimming dub
1370
82,160
984,530
SUPPORT COSTS
(knnce
nan
Other
TotaLs
Swimming dub
153
78,418
3,589
82,160
NEf INCOMEI{EXPENDTfuRE)
Net im)mel(expenditure) ￿ slatsl aftv thargingl{cr￿l1ting)".
30.9.24
30.9.23
13,083
11,468
10. TRUSIEES, REMUNERATION AND BENEFrrs
There were no remuneratK)n or othw benthts for the year etKlaJ 30th September 2024 nor for the ythr
ended 30th September 2023.
There wwe no trustets, expenses paid for the year 30th Septhber 2024 nor for ttE year ended
30th Sept￿nb￿ 2023.
11. srAFF cosrs
30.9.24
30.9.23
Wages and salaries
So(ial secu17ty costs
Other wsion costs
321,619
22,711
9,657
256,660
17,811
7,9]1
353,987
282,372
PensKm Costs are wtrNilly d￿rg￿l to the Unr&r1￿ fund.
The average monthly number rf employees during the year was a5 follows:
30.9.24
19
30.9.23
12
Swimmlng coache5 and teachers
The numbpJ of employees whose empbyee ber￿ (exdudlng emther I￿s1on cc6ts) eXCe￿d £60,(XJ) was:
30.9.24
30.9.23
£80,001- £90,000
Page 13
continued...

WYCOMBE DIsfRIcf SWIMMING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACrnIITIES
Unrestricied
fvnds
Total
funds
fvnds
INCOME AND ENDOWMENTS FROM
Donatvjns and legactes
937
937
Charltable activities
Swimming dub
797,671
75,333
873,004
Other trading actiwties
Investment inc(Mne
3,890
771
771
Total
803,269
75,333
878,602
EXPENDMIRE ON
Charitable acbviknes
Swimming dub
791,140
876,024
NEf INCOMEIIEXPENDrruRE)
Transfers between funds
12,129
(9377)
(9,551)
9.377
2.578
Net MoV￿t in funds
2,752
(174)
2,578
RECONCIUATION OF FUNDS
Total fvnds brought forward .
209,078
174
209,252
TOTAL FUNDS CARRIED FORWARD
211,830
211,830
13. TANGIBLE FIXED ASSErs
xtures
and
fittings
At 1st octob￿ 2023
Additions
3,467
At 30th Septsmber 2024
52,192
DEPRECIATION
At 1st OLtober 2023
Charge for year
23,357
13,083
At 30th Sepkn7ber 2024
36,440
NEf BOOK VALUE
At 30th September 2024
15,752
At 30th Septsnber 2023
25,368
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic beneffts are
probable and the cost or Wdlue of the asset can be me￿red r￿la￿.
Page 14
Continu￿1...

WYCOMBE DISTRICT SWIMMING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
14.
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
30.9.24
30.9.23
Trade debtors
3,239
114,031
101,429
117,270
101,429
15. CREDrroRS: AMoui¥fs FALUNG DUE wmiiN ONE YEAR
30.9.24
30.9.23
Trade (Teditors
Sotial sÈrurity and other tsxes
Accwalg and deferred income
1,037
8,866
125,216
7,629
143,288
L35,119
150,917
16. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
30.9.24
Total
funds
30.9.23
Totsl
funds
Unrestricted Restrick£d
funds
funds
Fixed assets
Cu￿ent assets
Current liabÈlities
15,752
308,337
(109,291)
15,752
334,165
{135,119)
25,368
337,379
(150,917)
25,828
(25,828)
214,798
214,798
211,830
17. MOVEMEp¥f IN FUNDS
Net
movement
in thnds
Tran￿
be￿een
nds
At 1.10.23
At 30.9.24
General Funds- aH funds
211,830
16,878
(13,910)
214,798
Restricted funds
AS4 meml￿rshlp
(2B17)
2,317
Extema gala events
(11,593)
11,593
(13,910)
13,910
TOTAL FUNDS
211,830
2,968
214,798
Page 15
continued...

WYCOMBE DtsrRicf SWIMMING CLUB
NOTES TO THE FINANCIAL sfATEMENTS - conttnued
FOR THE YEAR ENDED 30Th SEPTEMBER 2024
17.
MOVEMENT IN FUNDS - Cfjntinued
movement in funds, included in the above are follows:
Incoming
resource5
Re9)ur￿$
expenda
Movement
in furKIs
General Fund￿ all furk
906,719
(889,841)
16,878
Restricted funds
ASA meML￿5h1p
External gala events
28,069
(30,386)
(2,317)
52.710
{64,303)
(11,593)
80,779
(94,689)
(13,910)
TOTAL FUNDS
987,498
(984,530)
rmparatives ftK movement in funds
Net
movement
in fijnds
Transfers
At 1.10.22
funds
At 30.9.23
Unrestricted funds
General FutKls- all furKts
209,078
12,129
(9,377)
211,830
Restricted funds
ASA meM￿r$hIp
External gaia events
(1,437)
1,437
174
(8,114)
174
(9,551)
9,377
TOTAL FUNDS
209,252
2,578
211,830
Page 16
continued...

WYCOMBE DIsfiucT SWIMMING CLUB
NOTES TO THE FINANCIAL sfATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
17.
MOVEMENT IN FUNDS- contlnued
Comparative net movematt in funts, Included in the above are as follows:
tnrDming
in funds
Unrestiirted funds
General Funds- all fijnds
803,269
(791,140)
12,129
ASA memtwship
25,795
(27.232)
(1,437)
External gala events
49,538
(57,652)
(8,114)
75,333
(84,884)
(9,551)
YOTAL FUNDS
878,602
(876,024)
578
18. RELATED PARTY DISCLOSURES
There w￿e no reI3ted I￿￿(trn5 for year 30th Sei*ember 2024.
19. DEFERRED INCOME
membership income received in advance.
30.9.24
30.9.23
Deferred income at l Octc4)er 2023
Resourcts deferreLI during the year
Amounts relea￿1 from prevtous FRfMY
132,140
114,181
(131140)
127,430
132,140
(127,430)
114,181
132,140
Page 17

WYCOMBE DISTRicf s￿MmING CLUB
DEfAILED sfATEMENT OF FINAryClhL ACTIvrrIES
FOR THE YEAR ENDED 30Th SEPTEMBER 2024
30.9.24
30.9.23
INCOME AND ENDOWMEKrs
Donations and legacies
Donattons
1,851
937
Other trading acbvities
Sponsorships
3,890
DeFX)5it account interest
1,396
771
Chafftable activiti
Training Fees
Membership F
ASA Membwship Fees
Oth￿ income
Grants
Open Income
External Gala Entry
Event Income
603,187
47,350
28,069
12,907
8,263
153,860
52,710
77,905
496,266
40,773
25,795
13,342
7,462
158,447
49,538
81,381
984,251
873,004
Total incoming resourns
987,498
878,602
EXPENDrnIRE
Charitsble activltles
Wages
Social se￿rity
Pensions
Pool hire
Gala entyfees
321,619
22,711
9,657
265,977
64,303
63,873
30,386
4,073
7,688
77,752
1,282
863
18,444
659
13,083
256,660
17,811
7,901
244,203
57,652
61,238
27,232
572
ASA membetship fees
Lifeguard costs
Equipmert
Event travd
Other travel & regional costs
81,664
1,116
59
15,322
3,665
11,468
Other costs
Trophies & Awards
Fixture5 and ffttings
902,370
791,551
rinance .
Bank charges
153
136
other
Insurance
Telephone & Internet
CatTied forward
1,059
682
1,741
584
1,004
This page do￿ not forni part of the str￿tory financial stathents
Page 18

WYCOMBE DISTRicf SWIMMING CLUB
D￿AILED sfATEMENT OF FINANCIAL AcrivrrIES
Fok THE YEAR ENDED 30TH SEvfEMBER 2024
30.9.24
30.9.23
Other
Brought forward
Postage and stationery
Administration
Catsring
Travd expenses
Aifverknsing and marketing
urity
1,741
10,489
47,141
12,458
4,153
1,243
1,193
16,041
43,892
11,925
4,353
2,108
1,097
78,418
81,004
Accountancy and I￿JaI f
3,589
3,333
984,530
876,024
Net inc£•me
2,968
2,578
This page does not fomi port of the &attrtory finanoal statements
Page 19