|||||Page||
|---|---|---|---|---|---|
|Charity<br>information||||||
|Trustees'<br>Annual<br>Report||||||
|Statement ofdirector's||responsibilities||||
|Independent<br>Examiner's||Report|||10|
|Funds Statements:-||||||
|Statement ofFinancial|Activities|||||
|Statement ofFinancial|Activities - Prior Year statement||||14|
|Statement oftotal recognised|||gains and losses||15|
|Movements<br>in funds|||||15|
|Revenue<br>Funds|||||15|
|Income and Expenditure||account|||16|
|Summary offunds|||||16|
|Balance sheet|||||17|
|Notes to the accounts||||||





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|detailed<br>in|the accounts, can be su|mmarised<br>as follows:—|||
|---|---|---|---|---|
||||2022|2021|
|Net income|||35,307|16,089|
|Unrestricted<br>purposes of|Revenue Funds available<br>the charity|for the general|27,445|9,264|
|Restricted Revenue Funds|||23,952|6,825|
|Total Funds|||51,397|16,089|





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|||||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<br>Charitable<br>activities|||Al<br>A2|67,238|395,008|67,238<br>395,008|9,264<br>81,680|
|Total income|||A|67,238|395,008|462+46|90,944|
|Expenditure<br>on:||||||||
|Charitable<br>activities<br>Tax on surplus<br>on ordinary||activi|B2<br>B3|36,472|390,467|426,939|71,066<br>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<br>between|funds||C|(12,586)|12,586|||
|Net incoine after transfers|||A-B-C|18,180|17,127|35,307|16,089|
|Net movement<br>in funds||||18,180|17,127|35/07|16,089|
|Reconciliation<br>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<br>Charitable<br>activities|||Al<br>A2|9,264|81,680|9,264<br>81,680|
|Other trading activities|||A3||||
|Investments|||A4||||
|Other|||A5||||
|Total income||||9,264|81,680|90,944|
|Expenditure<br>on:|||||||
|Raising funds|||Bl||||
|Charitable<br>activities<br>Other|||B2<br>B3|1,800|69,266|71,066|
|Tax on surplus<br>on ordinary<br>Other taxation||activi|B3<br>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<br>between|funds||C||||
|Net income after transfers||||3,675|l2,414|16,089|
|Net movement<br>in funds||||3,675|12,414|16,089|
|Reconciliation<br>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<br>Realised gains<br>on disposals ofsocial|||from operations<br>before tax<br> investments<br>which are programme|||related|35,307|l9,878|
|income from operations<br>before taxin||||the Statement ofFinancial Activites|||35/07|19,878|
|Net Movement<br>in funds before taxation|||||||35,307|19,878|
|Taxation arising<br>in the year||||||||(3,789)|
|Funds generated<br>in the year|as shown|||on Statement ofFinancial Activities|||35,307|16,089|
|The notes attached<br>on pages|18to|31||form an integral|part ofthese accounts.||||
|THE BLACK SWIMMING ASSOCIATION (THE BSA)-Resources <br>towards fixed assets for Charity use:-||||||applied|in the year ended 31August 2022||
||||||||2022|2021|
|Funds generated<br>in the year as|detailed||in the SOFA||||35,307|16,089|
|Net resources available<br>to fund charitable<br>activities|||||||35+07|16,089|
|The notes attached<br>on pages|18to|31|form an integral||part ofthese accounts.||||
|Movements<br>in revenue<br>and capital||funds for the year|||ended 31August|2022|||
|Revenue accumulated<br>funds|||||||||
|||||Unrestricted<br>Funds|Restricted<br>Funds||Total<br>Funds|Last year<br>Total Funds|
|||||2022|2022||2022|2021|
|Accumulated<br>funds brought<br>forward||||9,264|6,825||16,089||
|Recognised gains and losses before<br>trans fers||||30,766|4,541||35,307|16,089|
|||||40,030|11,366||51/96|16,089|
|(From)/To<br>unrestricted<br>revenue|funds|||(12,586)|12,586||||
|Closing revenue<br>funds||||27,444|23,952||51,396|16,089|
|Summary<br>of funds||||Unrestricted|Restricted||Total|Last Year|
|||||and|Funds||Funds|Total Funds|
|||Designated<br>funds|||||||
|||||2022|2022||2022|2021|
|||||K|||||
|Revenue<br>accumulated<br>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<br>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<br>income|||||||
|Gross income in the year before|exceptional|items|||462,246|90,944|
|Gross income in the year including<br>exceptional|||items||462,246|90,944|
|Expenditure|||||||
|Charitable<br>expenditure,<br>excluding<br>depreciation<br>and amortisation<br>Governance<br>costs<br>Realised losses<br>on disposals ofsocial investments<br>which are programme||||related|424,539<br>2,400|69,266<br>1,800|
|Total expenditure<br>in the year|||||426,939|71,066|
|Net income before tax in the financial year||||||19,878|
|Tax on surplus<br>on ordinary<br>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<br>funds||||||||
|Restricted Revenue|Funds||15|D2|23,952|6,825||
|Unrestricted<br>Funds|||||23,952||6,825|
|Unrestricted<br>Revenue||Funds|15|D3|27,444|9„264||
|Designated<br>Funds|||||27,444||9,264|
|Total charity funds|||||51+96||16,089|



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|S|Debtors||||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||f.||
||Prepayments<br>and accrued||income|||20,400|
|9|Creditors: amounts|falling due within||one year|2022|2021|
||Trade creditors<br>Accruals<br>Corporation<br>tax<br>Other creditors||||48,684<br>3,000<br>3,789<br>552|7,412<br>1,800<br>3,789<br>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|





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||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<br>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<br>in total funds over the year as shown in||||Note 14,analysed<br>by individual<br>funds|||||
||||||Funds|Movement|Transfers|Funds|Funds|
||||||brought|in funds in|between|carried|carried|
||||||forward|2022|funds in|forward<br>to|forward<br>to|
||||||from 2021||2022|2023|2023|
|||||||See Note 16|See Note ]7|||
||Unrestricted<br>and designated funds:-|||||||||
||Unrestricted<br>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<br>Sports Wales<br>London Borough of|Hackney||||7,477<br>15,357<br>1,118||7,477<br>]5+57<br>1,]18|7,477<br>15+57<br>1,]18|
||Total restricted<br>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<br>LMCT<br>Sports Wales<br>London Borough ofHackney||||207,865<br>122,143<br>60,000<br>5,000|(227,276)<br>(114,666)<br>(44,643)<br>(3,882)||(19,411)<br>7,477<br>15,357<br>1,1]8|(19,411)<br>7,4'77<br>15/57<br>1,118|
||||||462,246|(425,738)||36,508|36,508|
|17|Details oftransfers||between|1'unds in the||||||
||The t'ransfers|shotvnin<br>note15|||above are:-|||2022|2021|
||Transfers<br>to/( <br>reallocated|from) Unrestricted|||Funds to cover deficits on Restricted Funds|or when funds|are lawfully|||
||To/(from) Restricted||Revenue|Funds||||(12,586)<br>12,586|(l2,586)<br>12,586|
||Net transfers|||||||||





## 

## 

|Restricted Fixed|Asset|Funds||The purpose ofthese funds<br>is described<br>under the accounting|policy||
|---|---|---|---|---|---|---|
|||||'Accounting<br>for capital grants<br>and fixed asset funds'.|||
|Restricted Revaluation||Reserve||This fund represents<br>the restricted<br>surplus<br>arising on the revaluation||of the-|
|||||charity's<br>assets.|||
|RNLI||||Funds received for consultancy<br>services, including<br>research|and||
|||||development,<br>and community<br>engagement.|||
|London Marathon|Charitable||Trust|Funds for governance,<br>organisational<br>capacity-building,<br>finance and||HR.|
|iLMCT1||||Research and insights<br>and fro programme<br>delivery.|||
|Sports Wales||||Funds for research<br>and programme<br>delivery,<br>to foster water|||
|||||confidence, competence<br>and safety, including,<br>funding<br>a post.|||
|London Borough|ofHackney|||For the delivery ofThe Blue Hour and Together We Can programme<br>Hackney,<br>for rotations<br>delivered<br>Britannia Leisure Centre.||in|



## 



## 

|Donations, Gr|ants and Legacies||||
|---|---|---|---|---|
|||Current year|Current year|Current<br>yeai|
|||Unrestricted|Restricted|Total|
|||Funds|Funds||
|||2022|2022|2022|
|Donations<br>and|gifts from individuals||||
|Gifts and Donations||67,238||67,238|
|Total donations<br>and gifts fram<br>individuals||67,238||67,238|
|Total Donations, Grants and Legacies|||||
|Total Donations, Grants and||67,238||67,238|
|Legacies|||||
|||Current year|Current year|Current<br>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<br>year|Current<br>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<br>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<br>yea)||
|---|---|---|---|---|---|---|---|
||||Unrestricted||Restricted|Total||
|Current<br>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<br>ac|tivities||||||
|---|---|---|---|---|---|---|
|||Current|year||Current year|Current<br>yea)|
|||Unrestricted|||Restricted||
|Current Fear||Funds|||Funds|Funds|
|||2022|||2022|2022|
|Employee costs not includedin|direct costs||||||
|Training<br>and welfare<br>- staff|||511||313|824|
|Travel and subsistence<br>- staff||2,240|||401|2,641|
|Entraining|||||||
|Premises Expenses|||||||
|Room Hire||||150|3,881|4,031|
|Premise Hire|||||||
|Administrative<br>overheads|||||||
|Telephone,<br>fax and internet||2,312||||2,312|
|Stationery<br>and printing||||379||379|
|Information<br>and publications||||500|135|635|
|Subscriptions|||||300|300|
|IT Sollware and Consumables|||||4,213|4,213|
|Advertising<br>and marketing||||196|13,758|13,954|
|Liabilty<br>and contents<br>insurance|||||459|459|
|Sundry expenses||||108|157|265|
|Information<br>and publications|||||||
|Equipment, repairs, expenses and|maintenance|||96||96|
|Professional feespaid to advisors other than the auditor or examiner|||||||
|Accountancy<br>fees other than examination<br>or audit fees||||600|1,080|1,680|
|Legal fees||||||318|
|Consultancy<br>fees|||||35,156|49,976|
|Research &Development|||||67,318|67,318|
|Professional<br>services||2,317|||12,264|14,581|
|Support costs before reallocation||24,547|||139,435|163,982|
|Total support<br>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<br>-staff|||386|386|
|Entertaining|||63|63|
|Premises Expenses|||||
|Premise Hire|||312|312|
|Administrative<br>overheads|||||
|Telephone,<br>fax and internet|||635|635|
|Stationery<br>and printing|||180|180|
|IT Software and Consumables|||891|891|
|Advertising<br>and marketing||4,357||4,351|
|Information<br>and publications|||56|56|
|Professional feespaid to advisors other|||||
|Consultancy<br>fees||62,386||62,386|
|Support costs before reallocation||69,266||69,266|
|Total support<br>costs - Prior Year||69,266||69,266|



## 

||||||Current year|Current year|Current<br>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<br>yeaI|
||||Unrestricted|Restricted|Total|
|Current<br>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|