| Page | |||||
|---|---|---|---|---|---|
| Charity information |
|||||
| Trustees' Annual Report |
|||||
| Statement ofdirector's | responsibilities | ||||
| Independent Examiner's |
Report | 10 | |||
| Funds Statements:- | |||||
| Statement ofFinancial | Activities | ||||
| Statement ofFinancial | Activities - Prior Year statement | 14 | |||
| Statement oftotal recognised | gains and losses | 15 | |||
| Movements in funds |
15 | ||||
| Revenue Funds |
15 | ||||
| Income and Expenditure | account | 16 | |||
| Summary offunds | 16 | ||||
| Balance sheet | 17 | ||||
| Notes to the accounts |
| detailed in |
the accounts, can be su | mmarised as follows:— |
||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Net income | 35,307 | 16,089 | ||
| Unrestricted purposes of |
Revenue Funds available the charity |
for the general | 27,445 | 9,264 |
| Restricted Revenue Funds | 23,952 | 6,825 | ||
| Total Funds | 51,397 | 16,089 |
| Current year | Current year | Current year | Prior Year | ||||
|---|---|---|---|---|---|---|---|
| PR f Ltnrestricted | Restricted | Total Funds | Total | ||||
| Funds | Funds | Funds | |||||
| 2022 | 2022 | 2022 | 2021 | ||||
| Income 4 Endowments | from: | ||||||
| Donations &Legacies Charitable activities |
Al A2 |
67,238 | 395,008 | 67,238 395,008 |
9,264 81,680 |
||
| Total income | A | 67,238 | 395,008 | 462+46 | 90,944 | ||
| Expenditure on: |
|||||||
| Charitable activities Tax on surplus on ordinary |
activi | B2 B3 |
36,472 | 390,467 | 426,939 | 71,066 3,789 |
|
| Total expenditure | B | 36,472 | 390,467 | 426,939 | 74,855 | ||
| Net income for the | year | 30,766 | 4,541 | 35,307 | ]6,089 | ||
| Transfers between |
funds | C | (12,586) | 12,586 | |||
| Net incoine after transfers | A-B-C | 18,180 | 17,127 | 35,307 | 16,089 | ||
| Net movement in funds |
18,180 | 17,127 | 35/07 | 16,089 | |||
| Reconciliation offunds:— |
E | ||||||
| Total funds brought | forward | 9,264 | 6,825 | 16,089 | |||
| Total funds carried | forward | 27,444 | 23,952 | 51,396 | 16,089 |
| Prior Year | Prior Year | Prior Year | ||||
|---|---|---|---|---|---|---|
| PRef | Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | |||||
| 2021 | 2021 | 2021 | ||||
| Income & Endowments | from: | |||||
| Donations &Legacies Charitable activities |
Al A2 |
9,264 | 81,680 | 9,264 81,680 |
||
| Other trading activities | A3 | |||||
| Investments | A4 | |||||
| Other | A5 | |||||
| Total income | 9,264 | 81,680 | 90,944 | |||
| Expenditure on: |
||||||
| Raising funds | Bl | |||||
| Charitable activities Other |
B2 B3 |
1,800 | 69,266 | 71,066 | ||
| Tax on surplus on ordinary Other taxation |
activi | B3 B3 |
3,789 | 3,789 | ||
| Total expenditure | 5489 | 69,266 | 74,855 | |||
| Net gains on invesnnents | B4 | |||||
| Net income for the | year | 3,675 | 12,414 | 16,089 | ||
| Transfers between |
funds | C | ||||
| Net income after transfers | 3,675 | l2,414 | 16,089 | |||
| Net movement in funds |
3,675 | 12,414 | 16,089 | |||
| Reconciliation offunds:— |
||||||
| Total funds brought | forward | |||||
| Total funds carried | forward | 3,675 | 12,414 | 16,089 |
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Surplus for the year:- | ||||||||
| Net excess ofincome over expenditure Realised gains on disposals ofsocial |
from operations before tax investments which are programme |
related | 35,307 | l9,878 | ||||
| income from operations before taxin |
the Statement ofFinancial Activites | 35/07 | 19,878 | |||||
| Net Movement in funds before taxation |
35,307 | 19,878 | ||||||
| Taxation arising in the year |
(3,789) | |||||||
| Funds generated in the year |
as shown | on Statement ofFinancial Activities | 35,307 | 16,089 | ||||
| The notes attached on pages |
18to | 31 | form an integral | part ofthese accounts. | ||||
| THE BLACK SWIMMING ASSOCIATION (THE BSA)-Resources towards fixed assets for Charity use:- |
applied | in the year ended 31August 2022 | ||||||
| 2022 | 2021 | |||||||
| Funds generated in the year as |
detailed | in the SOFA | 35,307 | 16,089 | ||||
| Net resources available to fund charitable activities |
35+07 | 16,089 | ||||||
| The notes attached on pages |
18to | 31 | form an integral | part ofthese accounts. | ||||
| Movements in revenue and capital |
funds for the year | ended 31August | 2022 | |||||
| Revenue accumulated funds |
||||||||
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Last year Total Funds |
|||||
| 2022 | 2022 | 2022 | 2021 | |||||
| Accumulated funds brought forward |
9,264 | 6,825 | 16,089 | |||||
| Recognised gains and losses before trans fers |
30,766 | 4,541 | 35,307 | 16,089 | ||||
| 40,030 | 11,366 | 51/96 | 16,089 | |||||
| (From)/To unrestricted revenue |
funds | (12,586) | 12,586 | |||||
| Closing revenue funds |
27,444 | 23,952 | 51,396 | 16,089 | ||||
| Summary of funds |
Unrestricted | Restricted | Total | Last Year | ||||
| and | Funds | Funds | Total Funds | |||||
| Designated funds |
||||||||
| 2022 | 2022 | 2022 | 2021 | |||||
| K | ||||||||
| Revenue accumulated funds |
27,444 | 23,952 | 51,396 | 16,089 |
| THE BLACK SWIMMING ASSOCIATION ( | THE BLACK SWIMMING ASSOCIATION ( | THE BLACK SWIMMING ASSOCIATION ( | THE BSA) | |||
|---|---|---|---|---|---|---|
| Income and Expenditure Account for the year |
ended 31August 2022 | as required | by the Companies | Act 2006 | ||
| 2022 | 2021 | |||||
| Income | ||||||
| Income from operations | 462,246 | 90,944 | ||||
| Investment income |
||||||
| Gross income in the year before | exceptional | items | 462,246 | 90,944 | ||
| Gross income in the year including exceptional |
items | 462,246 | 90,944 | |||
| Expenditure | ||||||
| Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals ofsocial investments which are programme |
related | 424,539 2,400 |
69,266 1,800 |
|||
| Total expenditure in the year |
426,939 | 71,066 | ||||
| Net income before tax in the financial year | 19,878 | |||||
| Tax on surplus on ordinary activities |
3,789 | |||||
| Net income after tax in the financial year | 35/07 | 16,089 | ||||
| Retained surplus for the financial | year | 35,307 | 16,089 | |||
| All activities derive from continuing | operations |
| SORP | |||||||
|---|---|---|---|---|---|---|---|
| Note Ref | 2022 | 2021 | |||||
| Current assets | |||||||
| Debtors | 8 | B2 | 20,400 | ||||
| Cash at bank and in | hand | B4 | 107,421 | 9,242 | |||
| Total current assets | 107,421 | 29,642 | |||||
| Creditors: amounts | falling due within | ||||||
| one year | 9 | CI | (56,025) | (13,553) | |||
| Net current assets | 51,396 | 16,089 | |||||
| The total net assets | ofthe charity | 51+96 | 16,089 | ||||
| The total net assets | ofthe charity are | funded | by the funds | ofthe charity, as follows:- | |||
| Restricted funds |
|||||||
| Restricted Revenue | Funds | 15 | D2 | 23,952 | 6,825 | ||
| Unrestricted Funds |
23,952 | 6,825 | |||||
| Unrestricted Revenue |
Funds | 15 | D3 | 27,444 | 9„264 | ||
| Designated Funds |
27,444 | 9,264 | |||||
| Total charity funds | 51+96 | 16,089 |
| S | Debtors | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| f. | ||||||
| Prepayments and accrued |
income | 20,400 | ||||
| 9 | Creditors: amounts | falling due within | one year | 2022 | 2021 | |
| Trade creditors Accruals Corporation tax Other creditors |
48,684 3,000 3,789 552 |
7,412 1,800 3,789 552 |
||||
| 56,025 | 13,553 | |||||
| ]2 | Income and Expenditure | account summary | 2022 | 202] | ||
| At 1 September 2021 | 16,089 | |||||
| Surplus after tax for | the year | 35,307 | 16,089 | |||
| At 31 August 2022 | 51,396 | 16,089 |
| At 31August 2022 | At 31August 2022 | Unrestricted | Designated | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | Funds | Funds | |||||
| Current Assets | 83,469 | 23,952 | ]07,421 | 107,421 | |||||
| Current Liabilities |
(56,025) | (56,025) | (56,025) | ||||||
| 27,444 | 23,952 | 5]/96 | 51,396 | ||||||
| At 1 September 2021 | Unrestricted | Designated | Restricted | Total | Total | ||||
| funds | funds | funds | Funds | Funds | |||||
| f. | f. | ||||||||
| Current Assets | 22,8i7 | 6,825 | 29,642 | 29,642 | |||||
| Current Liabilities | (13,553) | (13,553) | (13,553) | ||||||
| 9,264 | 6,S25 | 16,089 | 16,089 | ||||||
| Change in total funds over the year as shown in |
Note 14,analysed by individual funds |
||||||||
| Funds | Movement | Transfers | Funds | Funds | |||||
| brought | in funds in | between | carried | carried | |||||
| forward | 2022 | funds in | forward to |
forward to |
|||||
| from 2021 | 2022 | 2023 | 2023 | ||||||
| See Note 16 | See Note ]7 | ||||||||
| Unrestricted and designated funds:- |
|||||||||
| Unrestricted Revenue |
Funds | 9,264 | 31,967 | (]2,586) | 28,645 | 28,645 | |||
| Total unrestricted | and designated | funds | 9,264 | 31,967 | (12,5S6) | 2S,645 | 2S,645 | ||
| Restricted funds:- | |||||||||
| RNLI | 6,825 | (19,411) | 12,586 | ||||||
| LMCT Sports Wales London Borough of |
Hackney | 7,477 15,357 1,118 |
7,477 ]5+57 1,]18 |
7,477 15+57 1,]18 |
|||||
| Total restricted funds |
6,825 | 4,541 | 12,5S6 | 23,952 | 23,952 | ||||
| Total charity funds | 16,089 | 36,508 | 52,597 | 52,597 |
| Other | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| income | Expenditure | Gains dc | lVlovement | JHovement | |||||
| Losses | in funds | in funds | |||||||
| 2022 | 2022 | 2022 | 2022 | 2022 | |||||
| f. | |||||||||
| Unrestricted | and designated | funds:- | |||||||
| Vnresuicted | Revenue Funds | 67,238 | (35,271) | 31,967 | 31,967 | ||||
| Restricted funds:- | |||||||||
| RNLI LMCT Sports Wales London Borough ofHackney |
207,865 122,143 60,000 5,000 |
(227,276) (114,666) (44,643) (3,882) |
(19,411) 7,477 15,357 1,1]8 |
(19,411) 7,4'77 15/57 1,118 |
|||||
| 462,246 | (425,738) | 36,508 | 36,508 | ||||||
| 17 | Details oftransfers | between | 1'unds in the | ||||||
| The t'ransfers | shotvnin note15 |
above are:- | 2022 | 2021 | |||||
| Transfers to/( reallocated |
from) Unrestricted | Funds to cover deficits on Restricted Funds | or when funds | are lawfully | |||||
| To/(from) Restricted | Revenue | Funds | (12,586) 12,586 |
(l2,586) 12,586 |
|||||
| Net transfers |
| Restricted Fixed | Asset | Funds | The purpose ofthese funds is described under the accounting |
policy | ||
|---|---|---|---|---|---|---|
| 'Accounting for capital grants and fixed asset funds'. |
||||||
| Restricted Revaluation | Reserve | This fund represents the restricted surplus arising on the revaluation |
of the- | |||
| charity's assets. |
||||||
| RNLI | Funds received for consultancy services, including research |
and | ||||
| development, and community engagement. |
||||||
| London Marathon | Charitable | Trust | Funds for governance, organisational capacity-building, finance and |
HR. | ||
| iLMCT1 | Research and insights and fro programme delivery. |
|||||
| Sports Wales | Funds for research and programme delivery, to foster water |
|||||
| confidence, competence and safety, including, funding a post. |
||||||
| London Borough | ofHackney | For the delivery ofThe Blue Hour and Together We Can programme Hackney, for rotations delivered Britannia Leisure Centre. |
in |
| Donations, Gr | ants and Legacies | |||
|---|---|---|---|---|
| Current year | Current year | Current yeai |
||
| Unrestricted | Restricted | Total | ||
| Funds | Funds | |||
| 2022 | 2022 | 2022 | ||
| Donations and |
gifts from individuals | |||
| Gifts and Donations | 67,238 | 67,238 | ||
| Total donations and gifts fram individuals |
67,238 | 67,238 | ||
| Total Donations, Grants and Legacies | ||||
| Total Donations, Grants and | 67,238 | 67,238 | ||
| Legacies | ||||
| Current year | Current year | Current yea& |
||
| Funds | Funds | Total | ||
| 2022 | 2022 | 2022 | ||
| Income from funders | ||||
| RNLI | 207,865 | 207,865 | ||
| LMCT | 122,143 | 122,143 | ||
| Sports Wales | 60,000 | 60,000 | ||
| London Borough ofHackney | 5,000 | 5,000 | ||
| Total Income | from funders | 395,008 | 395,008 | |
| Income from funders - Prior Year analysis | ||||
| Prior Year | Prior Year | Prior Year | ||
| Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | ||
| 2021 | 2021 | 2021 | ||
| Prior Year | 81,680 | 81,680 |
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| Funds | Funds | Funds | ||
| ZUZZ | ZUZZ | ZUZZ | ||
| Total Charitable | income from funders:- | |||
| Current year - income from funders | 395,008 | 395,008 | ||
| Prior year | Prior Year | Prior Year | Prior Year | |
| Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | ||
| 2021 | 2021 | 2021 | ||
| Prior Year - Income from funders | 81,680 | 81,680 |
| Current year | Current year |
Current yeai |
||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| Current year | Funds | Funds | Funds | |||
| 2022 | 2022 | 2022 | ||||
| t | ||||||
| Income from funders | 395,008 | 395,008 | ||||
| Total from charitable | activities | A2 | 395,008 | 395,008 |
| Income from charitable acti |
vities - Prior Yea | r analysis | ||
|---|---|---|---|---|
| Prior Year | Prior Year | Prior Year | ||
| Unrestricted | Restricted | Total | ||
| Prior year | Funds | Funds | Funds | |
| 2021 | 2021 | 2021 | ||
| Total income from charitable | trading | |||
| Income from funders | 81,680 | 81,680 | ||
| 81,680 | 81,680 |
| Current year | Current year | Current year | Current yea) |
||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||||
| Current Year |
Funds | Funds | Funds | ||||
| 2022 | 2022 | 2022 | |||||
| I | |||||||
| Gross wages and salaries - charitable | 2,871 | 2,871 | |||||
| activities | |||||||
| Travel and | Subsistence - Charitable | 47 | 47 | ||||
| Activities | |||||||
| Operations | and Development | 1,178 | 36,276 | 37,454 | |||
| Research and Insights | 120 | 152,993 | 153,113 | ||||
| Community | Engagement | 8, | 180 | 22,815 | 30,995 | ||
| Programmes | 36,077 | 36,077 | |||||
| Total direct spending | B2a | 9,525 | 251,032 | 260,557 |
| Support costs for charitable ac |
tivities | |||||
|---|---|---|---|---|---|---|
| Current | year | Current year | Current yea) |
|||
| Unrestricted | Restricted | |||||
| Current Fear | Funds | Funds | Funds | |||
| 2022 | 2022 | 2022 | ||||
| Employee costs not includedin | direct costs | |||||
| Training and welfare - staff |
511 | 313 | 824 | |||
| Travel and subsistence - staff |
2,240 | 401 | 2,641 | |||
| Entraining | ||||||
| Premises Expenses | ||||||
| Room Hire | 150 | 3,881 | 4,031 | |||
| Premise Hire | ||||||
| Administrative overheads |
||||||
| Telephone, fax and internet |
2,312 | 2,312 | ||||
| Stationery and printing |
379 | 379 | ||||
| Information and publications |
500 | 135 | 635 | |||
| Subscriptions | 300 | 300 | ||||
| IT Sollware and Consumables | 4,213 | 4,213 | ||||
| Advertising and marketing |
196 | 13,758 | 13,954 | |||
| Liabilty and contents insurance |
459 | 459 | ||||
| Sundry expenses | 108 | 157 | 265 | |||
| Information and publications |
||||||
| Equipment, repairs, expenses and | maintenance | 96 | 96 | |||
| Professional feespaid to advisors other than the auditor or examiner | ||||||
| Accountancy fees other than examination or audit fees |
600 | 1,080 | 1,680 | |||
| Legal fees | 318 | |||||
| Consultancy fees |
35,156 | 49,976 | ||||
| Research &Development | 67,318 | 67,318 | ||||
| Professional services |
2,317 | 12,264 | 14,581 | |||
| Support costs before reallocation | 24,547 | 139,435 | 163,982 | |||
| Total support costs - Current |
Year | 24,547 | 139,435 | 163,982 |
| Current year | Current | year | Prior Year | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Prior Year | Funds | Funds | Funds | |
| 2022 | 2022 | 2021 | ||
| Employee costs not included in direct costs | ||||
| Travel and subsistence -staff |
386 | 386 | ||
| Entertaining | 63 | 63 | ||
| Premises Expenses | ||||
| Premise Hire | 312 | 312 | ||
| Administrative overheads |
||||
| Telephone, fax and internet |
635 | 635 | ||
| Stationery and printing |
180 | 180 | ||
| IT Software and Consumables | 891 | 891 | ||
| Advertising and marketing |
4,357 | 4,351 | ||
| Information and publications |
56 | 56 | ||
| Professional feespaid to advisors other | ||||
| Consultancy fees |
62,386 | 62,386 | ||
| Support costs before reallocation | 69,266 | 69,266 | ||
| Total support costs - Prior Year |
69,266 | 69,266 |
| Current year | Current year | Current yeai |
|||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||
| Current | Year | Funds | Funds | Funds | |||
| 2022 | 2022 | ||||||
| Independent | Examiner's | fees | 2,400 | 2,400 | |||
| Total Governance | costs | 2,400 | 2,400 |
| Total Charitable | expenditure | ||||
|---|---|---|---|---|---|
| Current year | Current year | Current yeaI |
|||
| Unrestricted | Restricted | Total | |||
| Current Year |
Funds | Funds | Funds | ||
| 2022 | 2022 | 2022 | |||
| Total direct spending | B2a | 9,525 | 251,032 | 260,557 | |
| Total support costs | B2d | 24,547 | 139,435 | 163,982 | |
| Total Governance | costs | B2e | 2,400 | 2,400 | |
| Total charitable | expenditure | B2 | 36,472 | 390,467 | 426,939 |
| Prior Year | Prior Year | Prior Year | |||
| Unrestricted | Restricted | Total | |||
| Prior Fear | Funds | Funds | Funds | ||
| 2021 | 2021 | 2021 | |||
| Total support costs | B2d | 69,266 | 69,266 | ||
| Total Governance | costs | B2e | 1,800 | 1,800 | |
| Total charitable | expenditure | B2 | 1,800 | 69,266 | 71,066 |
| Current year | Current year | Current | yeal |
|---|---|---|---|
| Unrestricted | Restricted | ||
| Funds | Funds | Funds | |
| 2022 | 2022 | 2022 |
| Total o | fother expenditure | |||||
|---|---|---|---|---|---|---|
| Current year | Current year | Current | yeat | |||
| Unrestricted | Restricted | |||||
| Current | Year | Funds | Funds | Funds | ||
| 2022 | 2022 | 2022 | ||||
| Total taxation costs | ||||||
| Total other expenditure | B3 |
| All the expenditure | in the prior | year was unrestricted. | |||
|---|---|---|---|---|---|
| Prior Year | Prior Year | Prior Year | |||
| Unrestricted | Restricted | Total | |||
| Prior Year | Funds | Funds | Funds | ||
| 2021 | 2021 | 2021 | |||
| Total taxation costs | 3,789 | 3,789 | |||
| Total other expenditure | B3 | 3,789 | 3,789 |