DOWN SYNDROME SWIMMING GREAT BRITAIN Charity number 1175333 Company number 10437920 (England and Wales) FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 20 COMMUNITY
DOWN SYNDROME SWIMMING GREAT BRITAIN CONTENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 Page Legal and Administration Information Trustees Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 8-10
DOWN SYNDROME SWIMMING GREAT BRITAIN LEGAL AND ADMINISTRATION INFORMATION FOR THE PERIOD ENDED 31 DECEMBER 2023 Company Registration Number: 10437920 Charity Registration Numbèr: 1175333 Trustees: Alison Reed Cristina Bowman Andrea Manson Laura Davies (Resigned 0210212023) Joseph Logan Andrew Rear Charity Offices: 7 Copthall Gardens Twckenham Middlesex TW14HH Independent Examiners: Community360 Winsley's House High Street Colchester C01 1UG
DOWN SYNDROME SWIMMING GREAT BRITAIN TRUSTEES. ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The Irustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 20191. structure, Governance and Management The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Charity no= 1175333. Company no.. 10437920 Trustees Mrs Cristina Bowman - Chair Mrs Alison Reed - Secretary Mrs A Manson BEM Miss Laura Davies (resigned 2 February 2023) Mr lan Logan Mr Andrew Rear Trustee highlights The trustees believe that the continued pastoral care provided to the swimmers and their families by the Committee and team management has been OLrtstanding. The trustees and Committee met togelherfor a planning day in January 2023 to revisit Iheir strategic and operational plan. Together.. we agreed to raise DSS-GB'S profile within our various stakeholder communities., to strive for organisational excellence in how we support our swimmers and manage the charity,. and to develop our volunteering infrastructure with clearer role5 and wider participation. The trustees believe that the charity, through the continued commitment of the volunteers, is making strong progress in its mission of making competitive swimming available to every athlete with Down Syndrome in the UK. DSS-GB Highlights Our year began with the inaugural British Down Syndrome Swimming Championships. This two-day event, of exceptional high-level competition, featured swimmers with Down Syndrome of all abilities, from novice to intemational competitor, from across Great Britain. DSS-GB has made a commitment to provide swimming opportunities to athletes with Down Syndrome so that they may have access to and benefit from all the attributes and skills to empower them to reach their full potenlial. This event is also part of fulfilling our promise to raise the profile of athletes with Down Syndrome. The evént was a significant undertaking from our volunteers who not only designed and put on the event from scratch, but also found anchor sponsors. Keltbray and Powerday to make it financially viable. Immediately after the event, the anchor sponsors agreed to support us for a further 5 years, citing the skills, efforts and performance of the competitors they had witnessed, and the v6ry real impact the event had on bolh existing and potential DSS-GB swimmers. The trustees take this as a testament to the abilities of our athletes and the efforts of the volunteers involved.
DOWN SYNDROME SWIMMING GREAT BRITAIN TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 One aim of the championships was lo provide a pathway for new talent. Two new swimmers who were spotted at these inaugural Championships were subsequently selected lo swim with DSS-GB at the World Down Syndrome Swimming Championships in Turkey, March 2024. Due to the change in the financial year end to 31 December, the second British Down Syndrome Swimming Championship hosted by DSS-GB, also comes under this report. This was held in November 2023 at the same venue. K2 in Crawley. It was an even bigger and more successful event than the previous year, gathering 135 swimmers across 40 events with media coverage including the cameras of Sky Sports and Meridian TV. We were also delighted to welcome 5 overseas swimmers from Albania, Estonia, Gibraltar and the USA. We are again grateful to our principal sponsors Keltbray and Powerday, and the 27 other sponsors who helped to make the event possible. On the internalional event front, the DSS-GB team had another outstanding year. The 33-strong team were named top team at the European Down Syndrome Championships in Italy in September, wnning a total of 16 gold, 11 silver and 13 bronze medals. In June, 9 swimmers represented GB at the Virtus Global Games, in a trial112 category for athletes with both intellectual impairment and significant additional impairment. The charity continued to provide support for athletes and staff at these events, as well as the training amps held during the year. There were three camps, in Petersfield, Oundle and Sunderland, with more than 30 athleles at each one. These training camps are essential not just to prepare our existing international athletes for upcoming championships, but to identify and coach emerging talent. Nevertheless we recognise that they place a significant financial burden on our athletes and their families. The trustees and the Committee together will be actively looking at ways in which we can find sponsorshiplfunding to support the cost of training camps. Finally, we SUCssfUllY completed the affiliation of DSS-GB to Swim England. This will allow the swimmers and coaches to receive all the benefits of Swim England accreditation, including recognition of swim times achieved nationally and internationally. The Swim England affiliation also provides us with a framework to ensure we are compliant and achieve appropriate standards of safe and effective practice. Aims and Objectlves Down Syndrome Swimming GB aims to support people wtth Down Syndrome by promoting and coordinating their participation in swimming at all levels, including national and international swimming events enabling them to realise their full potential and compete at the highest levels of their sport. The Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken by the charity during the year. We have endeavoured to ensure that our social media platforms are promoted to, and include, other disabled sporting organisations, schools, and swimming clubs outside our own charity.
DOWN SYNDROME SWIMMING GREAT BRITAIN TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 The Trustees are satisfied that the information provided in the report and accounts meets Ihe public benefit reporting requirements. Social Media Infomiation and news on DSS-GB can be found.. On our website.. www. htt s.'Ilwww.dss- On X.. @DSSGB1 On Facebook.. @DSSGBofficial On Instagram.. @Downsyndromeswimming b.or 20th September 2024 Alison Reed Date
DOWN SYNDROME SWIMMING GREAT BRITAIN INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 I report on the accounts of Down Syndrome Swimming Great Britain for the year ended 31st December 2023 which are set out on pages six to ten. Respective responsibilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under section 144 {2) of the Charities Act 2011 (The Act) but that an independent examination is needed. It is my responsibility to-. Examine the accounts under section 145 of the Charities Act, To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and To state whether particular matters have come to my attention. Basis of independent examiner's Statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The prOdureS undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give true and fair, view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Shelley-marie Rudling FMAAT AATQB for and on behalf of". Community360 Winsley's House, High Street, Colchester, Essex 2310912024
DOWN SYNDROME SWIMMING GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE STATEMENT OF INCOME AND EXPENDITURE) FOR THE PERIOD ENDED 31 DECEMBER 2023 14 Months 14 Months 2023 2023 Unrestricted Restricted 14 Months 2023 Total 2022 Total Note Incoming resources Donations and legacies Income from charitable activities Total incoming resources 16,073 137,254 153,327 2,500 33,642 36,142 18,573 170,896 189,469 16,681 113,465 130,146 Resources expended Charitable aclivities Totsl resources expended 172,247 172,247 26,060 26,060 198,307 198,307 123,877 123,877 Net incomel{expense) (18,920) 10,082 (8,838) 6,269 Transfer between funds 246 (246) As at 1 November 2022 64,196 3,029 67,226 60,957 As at 31 December 2023 45,522 12,865 58,387 67.226 The notes on page 8 - 10 form part of these financial statements.
DOWN SYNDROME SWIMMING GREAT BRITAIN BALANCE SHEET AS AT 31 DECEMBER 2023 Note 2023 2022 Current assets Cash at bank and in hand Debtors 58,132 794 58,927 66,818 868 67,686 Current liabilities Creditors.. Due within one year Total current liabllities 540 S40 460 460 Net current assets 58,387 67,226 Net assets 58,387 67,226 Unrestrtcted funds Reslricted funds Total funds 45,522 12,865 58.387 64,196 3,029 67.226 For the year ended 31st December 2023 the company was entstled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to mpanies subject to small companies regime. The directors declare that they have approved the accounts above. 20th September 2024 Signed.. Date: Alison Reed
DOWN SYNDROME SWIMMING GREAT BRITAIN NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 DECEMBER 2023 1. Accounting policies Basis of the preparation of the accounts The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement on Recommended Practice 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 20191- {Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Cash flow ststement The directors have taken advantage of the exemption in Financial Reporting Standard 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small. Incoming resources All income is recognised in Ihe Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Resources expended Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expendrture, tt is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 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 particular headings they have been allocated to activities on a basis consistent with the use of reSoUrs. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with Ihe charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by Ihe donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Charity status The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the Trustees is liable to Contribute an amount not exceeding £1 towards the asset of the charity in the event of liquidation.
DOWN SYNDROME SWIMMING GREAT BRITAIN NOTES TO THE ACCOUNTS (continued) FOR THE PERIOD ENDED 31 DECEMBER 2023 2. Donatlons and legacies Unrastricted Restrictsd 2023 2023 Total 2023 ToLIl 2022 Donations 16,073 16,073 12,581 2,500 2,500 4,100 18,573 18,573 16.681 16,681 16,681 Total 2022 3. Income from charitable activities Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Membership fees Trips and events Sponsorship Other 7,289 118,744 5,300 5,920 137,254 7,289 118,744 38,942 5,920 170.896 3,040 94,452 15,800 173 113,465 33,642 33,642 Total 2022 113,465 113,465 4. Direct charitable expenditure Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Training camp expenses Evenl costs Equipment repair and replacement Trustee expenses Training & development Administration Costs Bank charges Sundry Insurance Website Accountancy and professional Membership Media & Marekting Technical ServiceslExpenses 6,452 150,413 1,149 1,506 418 4,910 738 178 1,205 1,170 710 723 1,200 1,475 172,247 7,298 166,727 1,219 1,506 418 4,910 738 178 1,205 1,170 710 1,768 6,733 3,727 198,307 13,321 102,828 3,464 16,314 70 510 1,640 170 80 1.215 38 611 1,045 5,533 2,252 26,060 123,877 Total 2022 120,470 3,408 123.877 5. Debtors 2023 2022 Prepayments & accrued income 794 794 868 868 6. Creditors 2023 2023 Accrual 540 540 460 460
DOWN SYNDROME SWIMMING GREAT BRITAIN NOTES TO THE ACCOUNTS {continued) FOR THE PERIOD ENDED 31 DECEMBER 2023 7. Going concern These accounts have been produced on a going concern basis. 8. Staff No staff have been employed by Down Syndrome Swimming Great Britain during the period ended 31st December 2023. 9. Related parties There were no related parties within the year. Trustees were reimbursed for expenses incurred for the charity's purposes. 10. Director's Remuneration No director received any remuneration during the period ended 31st December 2023. Funds Balance at Balance at 1 November Incoming Resources Other gains 31 December 2022 resources expended or losses 2023 Unrestricted funds General funds 64,196 153,327 {172,247) 246 45,522 Total unrestricted funds 64,196 153,327 172,247) 246 45,522 Restricted funds Sky Parasport BDSSC 246 2,784 (246) (2.784) (23,276) 36,142 12,865 Total restricted funds 3,029 36,142 (26,060) (246 12,865 Total Funds 67,226 189,468 1198,3071 58,387 11. Extension of accounting year Down Syndrom Swimming Great Britain have taken the decision to alter their accounting year end to December. These account5 have been prepared with an extended period of 14 months from 1st November 2022 to 31st December 2023. 10