Reglstered number: 11108829 Charity number.. 1179716 CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEE) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEEI CONTENTS Page Reference and adminlstratlve details of the company. Its Trustees and advisers Trustges, report Independent examinerf$ report statement of financial activities Balance sheet Notss to tha financlal statements 9-18
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEE) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees Mr N R Malpass, Chaiman (appointed 14 May 2024) Mr R Workman, Vice Chairman {appoinled 14 May 20241 Mr B Evett, Secretary Mr J W Darby, Treasurer Mrs J S Prilchard, Trustee lappointed 14 May 20241 Mr A T Evans, Ex Chairman (resigned 14 May 20241 Company registered nurnber 11108829 Charity registered numbèr 1179716 Registered office The Pavilion Everlands Cam Dursley Glos. GL115NL Company secretary Mr B Everett Bankars Barclays Bank PIC 18 Southgalo Street Gloucester GL12DH Page 1
CAM SPORTS CLUB IA COMPANY UMITED BY GUARANTEE) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual report together with the financial slalements of the Cam Sports Club for the 1 January 2023 10 31 December 2023. The Annual report serves the purposes of both a Trustees. report and a directors. report under company law. The Trustees confirm that the Annual report and financial slalemenls of the charitable company comply with the current slatulory requirements, the requirements of the charitable company's governing document and the promsions of the Slalemenl of Recommended Practice ISORPI applicable to charities preparing their account5 in accordan with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS1021 leffeclive 1 January 20191- Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. OBJECTIVES AND ACTIVITIES a. Policles and objectives The promoth)n of community participation in healthy recreation for the benefft of the inhabitants of Gkjucestershire by the provision of facilities for playing ciid(et, tennis and football. In setting objectives and planning for activities, the Trustees have given due consideration lo general guidance published by the Charlty Commission relating lo public benefit, including the guidance 'Public benefit.. running a harity IPB2}'. b. Activities undertaken to achieve objectives The charity operates and maintains a sports field, club house and changing facilities for use by the inhabiianls of Cam and the surrounding area. It's main Sour of income is sub5criplions from the affiliated sporting Sgclions, Cricket, Football and Tennis. rental in¢ome from ils trading subsidiary, donation5 and an annual beer festival. c. Volunteers The charity is run by volunteers who are nol entitled to receive any remuneration. ACHIEVEMENTS AND PERFORMANCE a. Main achievements of the company other than fundraising, 5ubscriplions and rent received from the trading subsidiary, the main source of income for the charity is their annual beer festival held in the grounds of the club every August. In the year ended 31 December 2023 the profit from the festival was £14,72712022.. £9,982). 11 is a crucial element of the continued success of the charity and despite increasing costs remains profitable. b. Investment pollcy and performance There are no restrictions on the investments that can be held. The investment policy of the charity is lo hold any short-lerm surplus funds in low risk, interest eaming bank accoLtnts for a period of up lo 95 days al a lime. Page 2
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEEI TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 FINANCIAL REVIEW . Going Concèrn After making appropriate enquiries, the Trustees have a reasonablè expectation that the company has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial slalements. Further details regarding the adoption of the going concem basis can be found in the accounting policies. b. Reserves policy The Organisalion aims to maintain a level of reserves, which underpins the organisalion Ihrougb a period of interruption. This is considered lo be the value of around 12 months expenditure of £30.OOQ. Addilienal funds are currently being held in reserve towards the anti¢ipaled legal costs of renewing the lease or purchasing the leased land in 2024 and for improvements lo the property. STRUCTURE. GOVERNANCE AND MANAGEMENT . Constitution Cam Sports Club is registered as a charitable company limrted by guarantee and was set up by a Memorandum of Association. b. Methods of appointment or election of Trustees The management of the company is the responsibilty of the Trustees who are elected and -oPted under the lemis of the Memorandum of Association. . Organisational structure and de¢l$ion4naking policies The charfty Is run by a Trustee body of at least trK) direcloTS with no maximum. The trustees meet al least six limes per year and are responsible for the strategic direction and policy of the charitable company. Representative members of all core sporting se¢tions also attend Trustee meetings and as515t in the decision- making. d. Flnanclal rlsk management The Trustees have assessed the major risks lo whh the company is exposed, in particular those related to the operations and finances of the company. and aro satisfied that systems and PTocedures are in place to mitigate exposure to the major risks. MEMBERS. LIABILITY The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up. Page 3
CAM SPORTS CLUB IA COMPANY LIMITED BY GUAIiANTEEI TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 STATEMENT OF TRUSTEES. RESPONSIBIUTIES The Trustees (who are also the directors of the company for the purposes of company lawl are responsible for preparing the Trustees, report and the financial slalements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally AePtfjd Accounting Practice). Company law requires the Trustees lo prepare financial stslemenls for each financial . Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the Gompany and of ils incoming re50urees and application of resources, including ils income and expenditure. for that period. In preparing these financial statements, the Trustees are required lo: select suitable aceounling policies and then apply them consislenlly., obsefve the methods ar.il principles of the Charitie5 SORP IFRS 1021., make judgments and accounting eslimales that are reasonable and prudent- slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explained in the financial stalemenls., prepare the financial statements on the going ¢oncem basis unless it is inappropriate ta presume that the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are SLrfficient to show and explain the companvs transactions and disclose with reasonable accuracy al any time the financial posrf(ion of the company and enable them to ensure that the finan¢ial stslements comply wlh the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hgnce for taking reasonable slgps for the prevention and detection of fraud and other irregulaiilies. Approved by order of the members of the board of Trustees and signed on their behalf by: Mr N R Malpass Chaiiman Dale.. Pa9e 4
CAM SPORTS CLUB IA COMPANY UMITED BY GUARANTEEI INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CAM SPORTS CLUB I'the company'l I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 December 2023. RESPONSIBILITIES AND BASIS OF REPORT As the Trustees of the company land ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance wf(h the requirements of the Companies Act 20LE Ilhe 2006 Acl'l- Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the compan¥s accounts carried out under se¢lion 145 of the Charities Act 20111'lhe 2011 Acl'l. In ¢arryins.-oul my examination I have followed the Directioi?s given by the Charity Commission under section 145{5llbl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I havo completed my examination. I confirm that no mattgrs have come to my attention in connection with the examination giving me ¢ause lo believe.. accounting rordS were not kept in respect of the company as required by section 386 of the 2006 Ad,. or the accounts do not accord wlh those records., or the accounts do not comply with the accounlirig requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fairf view which is not 8 matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principle5 of the Slalemenl of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other matters in connection wlh the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts lo be reached. This report is made solely lo the companls Trustees, as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slate lo the companls Trustees those matters l am required lo slate to them in an Independent examiner's report and for no other purpose. To the fullest extent pemiitled by law, I do not accept or assume responsibility lo anyone other than the company and the company's Trustees as a body, for rny work or for this report. Signed.. Dated.. Stephen Stephen5 Page 5
CAM SPORTS CLUB {A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted funds 2023 Total funds 2023 Total tunds 2022 Note Income from: Donations and grants Charitable activities Other trading ath'vities Investments 4.845 2,485 52,959 1,619 4.845 2.485 52.959 1,619 7,308 2,456 39,114 434 Total income 61.908 49,312 Expenditure on: Raising funds Charitable activities 23.447 27.274 23.447 27.274 22,762 20.723 Total expènditure 50,721 50.721 43.485 Net movement in funds 11.187 11.187 5.827 Reconciliation of funds- Total funds brought forward Nel movement in funds 87.788 11.187 87,788 11.187 81,981 5,827 Total funds carriad forward 98.975 98,975 87.788 The notes on pages 9 to 18 fomi part of these financial statements. Page 6
CAM SPORTS CLUB {A COMPANY LIMITED BY GUAPANTEE) REGISTERED NUMBER:11108829 BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Note Fixed assets Tangible assets Investments 12 13 20,336 22.032 20.337 22,033 Current assets Stocks Debtors Cash at bank and in Iiand 564 310 9.034 59,273 14 ,773 72,191 81,528 68.617 Creditors- amounts falling due within one year 15 {2,890) 12.8621 Net current assets 78,638 65,755 Total assets less current liabilities 98.975 87,788 Net assets excluding pension asset 98.975 87,788 Total net assets 98.975 87,788 Charlty funds Restricted funds Unreslricled funds 98,975 87,788 Total funds 98.975 87,788 Page 7
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEEI REGISTERED NUMBER:11108829 BALANCE SHEET {CONTINUEDI AS AT 31 DECEMBER 2023 The charity was enlilled to exemption from audrt under section 477 of th¢ Companies Act 2006. The members have not required the company lo obtain an audit lor the year in question in accordance wf(h section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying wtih the requirements of the Act wf(h respect to accounting records and preparation of financial slatemenls. The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to the small companies regime. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by.. Mr N R Malpass Chairman Dale.. 512lL+ The notes on pages 9 to 18 fomi part of these financial slatemenls. Pago 8
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 GENERAL INFORMATION Cam Sports Club is a private limited Company, limited by guaranteè, and registered in England within the United Kingdom. The companls registered number 15 11108829 and the address of the registered office is The Pawlion. Everlands. Cam. Glos. GL11 5NL. ACCOUNTING POLICIES 2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial Statements have been prepared in accordance wlh the Chari15es SORP IFRS 102) - Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities eparing their accounts in accordance with the Financial Repoi Ing Standard applicable in the UK atr,d Republic of Ireland {FRS 1021 leffeclive 1 January 20191 and I,e Companies Ad 20. Cam Sports Club meets the definition of a public benefit entty under FRS 102. Assets and liabilitie5 are initially recognised al historical cost or transaction value unless otherwse slated in the relevant accounting policy. 2.2 GOING CONCERN The Tru51ees have a reasonable expectation that the company has adequate resources lo continue in operational existen for the foreseeable future as the cash reserve5 are sufficient to cover the operating costs for at least 12 months from the balance sheet dale. For this reason, they eontinue to adopt the going concem basis in preparing the financial statements. 2.3 INCOME All income is recognised On the company has entitlement lo the income, f( is probable that the income will be received and the amount of income re1vable can be measLtred reliably. Income tax Te¢overable in relation to donations reThIed under Grfi or deeds of covenant is recognised al the time of the donation. Page 9
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2023 ACCOUNTING POLICIES Icontinuedl 2.4 EXPENDITURE Expenditure is recognised once the is a legal or constructive obligation lo transfer economic benefit lo a third party. il Is Probable that a transfer of economic benefits wll be required in selllement an(1 the amount of the obligation can be measured reliably. Expenditure is classified by acliwly. The costs of each activity are made up of the lolal of direct costs and shared Costs, including support C0515 involved in undertaking each actiwty. Direct costs attributable lo a single activity are allocated directty to that aclivity. Shared Costs which contribute lo more than one activity and support cosls which are not attributable lo a single activty arè apportioned between those activities on a basis consislenl with the use of resources. Central stsff costs are allocated on the basis of time spent, and depreciation charges oIIocoled on the portion of the asset's use. Expenditure on raising funds includes all expenditure incurred'by the company to raise furKls for its eharilable purposes and includes costs of all fundraising activrties events and non-charilable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectivgs, as well as any associated support costs. All expendrture is inclusive of irrecoverable VAT. 2.5 INTEREST RECEIVABLE Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company., this is normally upon notification of the interest paid or payable by the institution with whom the funds are depostted. 2.6 TANGIBLE FIXED ASSETS AND DEPRECIATION Tangible fixed assets are initially recognised al cost. After recognition, under the ¢osl model, tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into ils intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of langible fixed assets less their residual value over their estimated useful lives, using the straigh14ine method. Depreciation is provided on the following basis.. Freehold land Propety improvements Plant and machinery Not depreciated 100h Straight line 100h Straight line 2.7 INVESTMENTS F5xed asset Investments are a form of flnancial instrument and are initially recLh3nised al their transaction cost and subsequently measured al fair value at the Balance sheet dale, unless the value cannot be measured reliably in which case il is measured al cost less impaim)ent. Investment gains and losses. whether realised or unrealised. are combined and presented as 'GainsllLossesl on investments, in the Statement of financial activities. Investments in subsidiaries are valued at cost less provision for impaimienl. Page 10
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES Icontinuodl 2.8 STOCKS Stocks are valued al the lower of cost and nel realisable value afler making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 2.9 DEBTORS Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts due. 2.10 CASH AT BANK AND IN HAND Cash al bank and in hand includes cash and short4emi highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or sirnilar account. 2.11 LIABILITIES AND PROVISIONS Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement. arid the amount of the settlement can be estimated reliably. Liabilities are recc¥Jnised at the amount that the company anticipates f( will pay to settle the debt or the amount it has received as advanced payments for the goods or services it musl prowde. Promsions are measured at the best estimate of the amounts required lo sellle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of thtsse amounts. discounted al the pre-tax discount rale that reflects the risks specific to the liability. The unwnding of the discount is recognised in the Statement of financial activities as a finance cost. 2.12 FINANCIAL INSTRUMENTS The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at trdnsaclion value and subsequently meaSUd at their settlement value with the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.13 FUND ACCOUNTING General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtheranee of the general objectives of the company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordan wi(h specrfic reslriclions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notes to the financial slalements. Investmgnt income, gains and losses are allocated lo the appropriate fund. Page 11
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INCOME FROM DONATIONS AND GRANTS Unrastricted funds 2023 Total funds 2023 Total funds 2022 Donations 4,845 4,845 7.308 Donations includes £Nil 12022.. £2,000) specifically given as o contribution towards the purchase of Lounge fumilure. The furniture was purchased during the year ended 31 December 2022 and since the assets can be used on an unreslricled basis the restricted income was transferred to unrestricted funds on ils purchase. INCOME FROM CHARITABLE ACTIVITSES Unrestricted tunds 2023 Total funds 2023 Total funds 2022 Membership subscriptions Other income 1,415 1.070 1,415 1.070 1,395 1,061 2,485 2,485 2,456 INCOME FROM OTHER TRADING ACTIVITIES Income from fundralslng events Unrestricted funds 2023 Total funds 2023 Total funds 2022 Beer Festival 38.174 38.174 32,744 Page 12
CAM SPORTS CLUB {A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INCOME FROM OTHER TRADING ACTIVITIES (CONTINUED) Income from non charitable trading activities Unrestrlcted funds 2023 Total funds 2023 Total funds 2022 Rental income 14,785 14.78S 6,370 INVESTMENT INCOME Unrostricted funds 2023 Total funds 2023 Total funds 2022 Interest receivable 1.619 1.619 434 Page 13
CAM SPORTS CLUB IA COMPANY UMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 EXPENDITURE ON RAISING FUNDS FUNDRAISING TRADING EXPENSES Unrestricted funds 2023 Total funds 2023 Total funds 2022 Beer Festival costs 23,447 23.447 22.762 ANALYSIS OF EXPENDITURE BY ACTIVITIES Support costs 2023 Total funds 2023 Total funds 2022 Sports Club 27,274 27,274 20,723 ANALYSIS OF SUPPORT COSTS Unrestricted funds 2023 Total funds 2023 Total funds 2022 Depreciation Repairs and maintenance Rent and rates Heal and light Insurance Telephone Cleaning costs Sundry expenses Legal and professional fees Donations 2,798 6,732 3,134 3,668 2,800 417 3,127 758 2.099 1,741 2,798 6,732 3,134 3,668 2,800 417 2,568 5,989 3,001 2,955 2,622 388 2,570 512 118 3.127 758 2.099 1.741 27.274 27,274 20,723 Page 14
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REMUNERATION The independent examiner's remuneration amounts to an independent examiner fee of £ -12022- £ -1. 10. STAFF COSTS The average number of persons employed by the company during the year was as follows.. 2023 No. 2022 No. Trustees No employee received remuneration amounting to more than £60.000 in either year. 11. TRUSTEES. REMUNERATION AND EXPENSES During the year, no Trustees received any remuneration or other benefits {2022- £NILI. During the year ended 31 December 2023. no Trustee expenses have been incurred12022- ENILI. Page 15
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 12. TANGIBLE FIXED ASSETS Property Freehold Improvemèn property t5 Plant and marhinery Total COST OR VALUATION At 1 January2023 Additions 2.750 13,575 13,696 1,102 30,021 1,102 Al 31 December 2023 2,750 13.575 14.798 31,123 DEPRECIATION Al 1 January 2023 Charge for the year 4.404 1.357 3,585 1,441 7,989 2,798 At 31 December 2023 5.761 5.026 10,787 NET 800K VALUE At 31 December 2023 2.7SO 7.814 9,772 20,336 Al 31 December 2022 2,750 9,171 10,111 22,032 Page 16
CAM SPORTS CLUB (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 13. FIXED ASSET INVESTMENTS Investrnents in subsidiary Companies COST OR VALUATION At 1 January 2023 AT 31 DECEMBER 2023 NET BOOKVALUE AT 31 DECEMBER 2023 AT 31 DECEMBER 2022 PRINCIPAL SUBSIDIARIES The following was a subsidiary undertaking of the company.. Name Company number Class of shares Holding Cam Sports Club ITradingl Limited 11148526 Ordinary 100Q The financial results of the subsidiary for the year were.. Income Expendlturg Profit for the year Net assets Cam Sports Club (Trading} Limited 57,405 57,302 103 Page 17
CAM SPORTS CLUB IA COMPANY LIMITED BY GUARANTEEI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 14. DEBTORS 2023 2022 DUE WITHIN ONE YEAR Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 1,050 S.150 60 2.513 760 5,864 50 2.0 8,773 9.034 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade creditors Accruals and deforred income 916 1,974 1,706 1,156 2,890 2,862 16. OPEPAllNG LEASE COMMITMENTS At 31 December 2023 the company had commitments lo make future minimum lease payments under non-cancellable operating leases as follows.. 2023 2022 Not later than 1 year 333 17. MEMBERS. LIABILITY Each member of the charitable company undertakes lo contribute lo the assets of the company in the event of il being wound up while helshe is a member, or within one year after helshe ceases lo be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before helshe ceases to be a member. Page18