2024-08-31-accounts

Company Regisirarion Number- 12832788 The Chatiry Registration NU￿l￿r is=_ 1193374 THE BLACK S￿MmING ASSOCIATION {THE BSA) Report and Accounts 31 August 2024

THE BLACK Sw1￿1￿[1NG A&SOCIATION (THE BSA Report and accoullts for the yvdr eDdtd 31 August 2024 COnte￿ts Charity informatio]J Trusttts, AL￿￿al Rewbrt si¥iemeni ofdire¢i•r'.g re%iMbiL%ibili Indepe￿]ellt Examiner's Rep)rt Fund5 Statements... StaLement of Financial Actii'ities Sta￿t￿¢￿t vf Fina￿111 ActiYiiics- ￿IOr 14 Staterneni of total recO￿lse0 gains a￿4 kn5es Moven*nts in funds R¢v¢nw FutK15 Incorne and Ex￿￿lit￿re acc Sumnkqry of fllnds 16 Balan(t 5bttt Notes to the ae¢ouDts

THE BLACK SSVlTr¥lTr¥ltYG ASSOCIATION (THE BSA) CoTnpan)' Registration Numbei- 12831788 Trustees, Annual Report for the year ended 31 August 2024 The Tmsiees presenis his Rep)rt and Accounis for ihe year ended 31 Augusi 2024. which also comprises rhe Dir¢ciors' Report require41 by Companie% Aci ?(M)6. Reference and administrative details The charity I￿rne. The lega] name ot the ch3fiLy l.4:_ THE BLACK SWIMMING ASS(KIATION (THE BSA). The charity is also known by its operating na]ne. The BSA. The chority s Ureos operatioN UKchoritable reKislruhoJL The charity is Tegiste￿d in England & W'ajes with the ChatityCo]nmission in EThgl￿d & IN'aies ICCEW) with Ch￿tY 1193374. The chariry does noi owaie in anyoyerseas jurixliciions. ioAlslrncthre oliheehaiity The charity Is cotistiluted a5 a cornpany IiTniied b). guarantee. regis￿d under the Cornpanies Acis. The governirtg dOcUn￿￿t of the ¢haTity is the MertM)rnJdum and Articles of Associarion esL%blishing the company urtdcr COmp￿4nY Icgislaiion. Theie ate no restrictio￿£ itt the governitig d￿tsMents oth the of the a)￿llY 01 on ils il1vesirt￿tst p0￿er5 othLT than thobL imposLd by Chatily LAW. By operation of law all. biJs￿S are direciors under the Companies Aci 2(Kkn and all directors iNsiee6 under Chariii¢s legislaiion and have resry)nsibiliiie& as swh. under IM)Ih company and chariiy legislaiion. The irusiees are all individuals. The principal optrRtillg addre￿ ttitpbolle web addrtsses of tbE ch#ritV #Tt:_ 71-75 Shelion Street Coveni GaTden.4. London F.nier in slep 4. 4. WC2H 9JQ Telephone [phone] E[￿11 Address [e-mail] Web addrtss www.theBSA.co.uk The iegisiered office of the cbiiy foi Cowie5 AL1 puttN)5ts 15 the 5&tt as the oFratinE addre%% %hown dbove.

THE BLACK SSVlTr¥lTr¥ltYG ASSOCIATION (THE BSA) CoTnpan)' Registration Numbei- 12831788 Trustees, Annual Report for the year ended 31 August 2024 The TnLSte&% ID offict the date the report apprnved were:. Mari¢ Daniell¢ Obe Alice Georgina Dearino Stren Tanak Lloyd Jones Williatn Michael Barkw'ay The following peNpns served as Trnslees dUrI￿g the jeartnded JI Allgusl 2024:_ ThL iruqicc% who rvcd & a tru.%lL% in ihe rep)rting periLKI. and. if applicable. Ihcir daios of appoinimcni or rebignation during the ￿#r Mrre'.- Num¢ Marie Danielle Obe AIiLe Geuigina Deating Seren Tan:tha Lluvd Jones Il'illiam NfiLahel B&Lway Appoinled 2(Xh August 2020 2(kn Augusi ?O?O IsiMav)021 15th hla)" ?021 R¢signedlRelired All Ihc Irustecs are also ￿Mbery. of Ihe charity. Objects and artivitios of the clwity Thepuryoses of the ¢harity w sel oul in its governi•gdo¢umen£ What does the BSA do: -Educaiionlrrainino -The Ad￿.￿nCerne￿I ofHealth or Savino olLiv& -Att]ateur Spon -Econ0tniclcottut￿TrIty developmentlernploytneni -ReLTealiu Who d(pes the BSA helps: -ChildrciUyoiinEY People -People of a Particular Eihnic or Racial Origin -The General Publi¢lrnankind How the BSA hel￿￿. -PrnN'ide£ SeTViCe. -Pmvides Adi'oKJci'ladvicefInfoTtnatio -Spon%ots Oi Undertak"e% Re%eatLh -Acis As An Umbrella Or ReS￿1￿ce BLKIY TrThere does the BSA operate: -The UK.. throuLThoui F.noland.4nd Wales: Nonhern Ireland.. Scotland.

BSA The Black Swimming Association (BSA) Trustees, Annual Report For the year ended 31 August 2024 1. Chair's Introduction 2024 marked four years since the Black Swimming Association was established, and il has proven lo be a pivotal year. What began as a bold inletvenlion lo address aquatic inequity has become a nationally recognised movement lor systemic change in water safely, familiarisalion, and orienlalion. BSA'S work this year spanned London. Wales. Medway. Essex. and the Wesl Midlands, demonstrating both our growing reach and OUT commitment to delivering trauma-inlorrned, community-rooled programmes Ihal meet people where they are. We priorilise those furthest from the waler-nol to teach them how to swim in the traditional sense, but to introduce safely, trust, and possibility. Our flagship interventions, The Blue Hour and Together We Caro. continued lo provide vital water safely education across the UK. We deepened our policy engagement through participation in All-Party Parliamentary Groups on Swimming and Water Safety and contributed lo national strategies with the Fire Service on inland drowning prevention- particularly involving yOLJng people ol school age, reflecting our place al the forelronl ol this public safety agenda. This year also marked a shift in how we posttion OUTsefves structurally. We begin the next chapter with clarity ol purpose. a growing tx)dy ol evidence, and deep gratitude lo the communities, slafl. trustees, and partners who continue to t¥ust and build with us. Danielle Obe Chair ol Trustees The Black Swimming Association IBSAI 2. Objectives and Activities The Black Swimming Association is a registered charrty with the purpose ol advancing public education in water safely, drowning prevention. and equitable access lo aquatic environments Our mission is realised through.. Trauma-inlormed water safely orienlalion - Community-cenlred programme delivery Peer-led education models Sector advocacy and policy input Evidence-based research and insights Unlike Iradttional swimming inilialives, BSA'S inlervenlions focus on the foundational stages of

aquatic safety-meeting participants before they are ready lo engage in water based activities or sports, building confidence. and equipping them with life-saving knowledge. Our three delivery pillars are= 1. Programmes- Practical interventions that provide cuhurally sale enty FX)irrts into aquatic aclivily. 2. Research & Insight- Tools such as the Water Safety IndexTM and Our Swim Story intorm national practice. 3. Policy & Advocacy- Positioning water safety and inclusion as essential components ol health and eduealion systems. 3. Achievements and Performance al London Delivery (Core Boroughs) In 202>2024, BSA continued to deliver trauma-informed water safety. orientation. and aquatic familiarisalion programmes across six London boroughs= Hackney, Southwa￿, Lewisham, Newham, Greenwich. and T¢)wer Hamlets. Our flagship programmes, Blue HoLJr and Together We CarvE>. reached over 430 participants, the majority ol whom had never engaged with waler-based activities beloie. 95°/o ol participants demonstrated measurable improvernent in aquatic confidence and water safety knowledge by the end ol their programme rotation. A significant number ol graduales progressed into praclilioner roles, receiving STA-accredited qualilicaiions and training lo t)eeome activators and ieaeheTS-creating a sustainable, community-led workforce model. bl Wales BSA Wales expanded its footprint with programme delNery across three cf(ies. By strengthening relationships with local authorities and regional partners. we were able to embed our methodology in new settings and adapt delivery lor devolved policy and community contexts. cl Community-Based Addilionality Projects Alongside our core programming, BSA delivered a series of innovative addilionality projects designed lo widen access, diversify aquatic engagement, and foster peer-led learning. These projects extended our impact by= Supporting transition pathways from initial water orientation programmes into mainstream aquatic environments. For example, young adulis (aged 1 &251 in Lewisham progressed from BSA'S trauma-inlormed delivery into leisure ￿ntre sessions. with opportunities to puisue NPLQ or Level 2 Teaching bLJrsaries. Introducing diverse aquatic swrts to underrepresented gTOUPS. In Southwark and Hackney, participants explored sailing, kayaking. canoeing. and rowing through slruclured sessions led by experienced community coaches and Black sailing mentors-building confidence, cultural resonance, and practical aquatic skills.

Delivering inlergeneralional engagement models. such as mother-and-daughler canoeing laslers in partnership with Brttish Canoeing. creating safe and emFX)wering experiences for family units. Embedding water safety education in schools Ihrough experienlial learning. In Medway, the 'Together We Can Learn the Lessons- project Iiained teachers and developed curriculum-linked resources in collatx)ration wtth The Change Foundation. Piloting peer-led safety education through implemenlalion of Ihe Water Safety Index in three schools within the Thames catchment. Students were trained as Water Safety Ambassadors and Champions, delivering assemblies and mentoring younger peeTS in partnership with RNLI and the Fire Servi￿. These additionality projects strengthened our engagement wilh a wide range of audiences- young people, women, educators. and community groups-and reinforced BSA'S commitment lo systems change. nol jusl surtace inclusion. el Wesl Midlands Iwalsall & Wolverhampton) Initial pilot delivery through Active Black Country highlighted the need for improved pre-course processes and facility suitability- Insights from this pilot will shaFX regional adaplalions ol BSA methodology going forward. fj National Engagement and Inlluence Partieipaled in APPGS lor Swimming and Water Safety Worked with the Fire Service and LFB on inland drowning prevention strategies particularfy for school age young people. Continued shaping sector narrative around inelusion, orientation, and safety as upstream prevention 4. Financial Review The financial year ending 31 August 2024 reflects growing programme reach and operational matUTlty. Income was generated Ihrough grarrt funding and partnerships, supporting delivery, staffing, and infrastructure development. The Charity continues lo prioritise financial planning and intends to diversify income sources over the coming years. 5. Future Plans BSA'S next phase ￿11 centre around govemance, growth, ar￿ Sust￿n￿e leadership. Our prioritie5 include.. Recruitrnent of a full-tirne CEO, tt) oversee delNery ￿e, twild policy and se¢tt)r partnerships, and drive income diversification. Cornpletion of a comprehenswe Govemarw Developmenl Plan, including ly)ard expansion, sknlls training, and structural reaignrnent. Scaling of Together We CarlD across new regions, vthh a focus on boroughs showing high risk and low acTrss. Piloting peer-led water safety education in schools as part of our indusion strategy. Deepening research via Water Safely Index rollouts. chihj-locused behavioural studies. and social value analysis.

All future activities will continue to centre water safety as a right-not a luxury.. and challenge national assurnplions that swifflming is the only valid entry point tt) aquati¢ engagernent. The charity also intends to invest further in MEL (Monitoring. Evaluation & Leamingl systems to sutvort evidence-led growth. 6. Structure, Governance and Management BSA is a charity registered in EnglaThJ ar￿ Wales INO. 11933741 and a company limited by guarantee. The charity is governed by its Articles of AsswalKJn and complies with the Charities SOFIP, safeguarding standards, and sector best practi￿$. During the reporting pericxl, the BSA took key steps to strengthen its oiganisational struelure, govemance, and delivery rnodel= - The charity formally established Inclusive Aquatics C.l.C., a community interest company, to work alongside the BSA charity in promoting water safety. fanvlkirisation. and indugon through c¥)rporate-facing partnerships and programme innovation. - A pilot Group Board structure was intr(Kluced, comprisiro= - The Board of Trustees of the Black Swirntning knwatK)n Icharttyl - The Board of Directors of Inclusive AqUal￿S ICICI This joint governance model aimed to ensure strategic alignment across charitable and commercial aclivilies. During this phase, joint Board meelings were held lo coordinate leadership, compliance, and operational planning. Recruitment efforts were also made to build internal capacity, including appointments in.. Development & Operations Research & Insights Marketing & Communicalions Financial oversight IbookkeeiNng and intemal controls) All programme delivery was underpinned by core operational wlicies, including= Safeguarding and participant weltare Data protection and informed consent Equality, diversity, and inclusion Financial management and risk controls 7. Risk Management Key risks and mitigations include= Leadership risk- Addressed by planned CEO recruitment and board strengthening Funding dependence- A fundraising strategy is in development to diversity income sources Programme safety and liability- Managed through improved pr&course processes, insurance, and risk assessments across all locations Safeguarding- Monilored through rigorous policy adherence, practilioner training, and informe consent procedures Reputational risk- Mitigated by strong partnerships. public accountability. and transparent communication

THE BLACK SSVlTr¥lTr¥ltYG ASSOCIATION (THE BSA) CoTnpan)' Registration Numbei- 12831788 Trustees, Annual Report for the year ended 31 August 2024 Financial review The charity'sfinuncialposilion ai ih¢ endoliheyear ertlld 31 Augusl 2024 The financial tK)sitiun of tht chtht). ai 31 Augus1 ?0?4 and comparniives for the ptiorwiod. as moiL fi]Ily dciaiied itt the aLLOUttlS. eatt be sunjtijarised as follows."- 23 Net Jnttsjne 70.826 45.48¥ Uniestrieied Reiertlle Flltstsai'aitsble fot tht 4ertertJ pu￿￿e5 of the ihariiy 120.740 29.123 Restricted Reienue Funds 46.970 67.761 Ttstal Fullds 167.71 96.%A4 Finaneiol review of theposiÉion atihÉ reporting dthe. 3] Augusi 2024. The Ttuftees consideT the by the Chatityduting the Y￿ to have been satisfactory. The Siatemetti ofFiTh&nci&l Aciiiilies show thei incoming resources (or the year of a revenue naiure of £598.1.f9. The ioial reserves ai (he year end siood ai £167.710. A TnajoriLy of the ex￿[￿llUre is £penL on acheiving the charitable Objecti￿￿￿ and the governance of the chatity. s[￿cif]L chdnges in fixed dssets ￿ detiiled in the notes lo the ￿0￿￿ts. Policies on reserves. The TttL%tee% have re%olved io esthblish re*rv&$ 10 meei eurreni rteits and io provide for fuiure aciiville%. The policy on reserves is Ihai (he exisiino asseis are Mained 10 pr(Kluce income which is wholly urilised to support existino activiiies. This wlir>' is jusiified in thai li is necessary io PT¢5m'e income ai th¢ present levels in order to tnaintsin the activities of th¢ charity_

THE BLACK SSVlTr¥lTr¥ltYG ASSOCIATION (THE BSA) CoTnpan)' Registration Numbei- 12831788 Trustees, Annual Report for the year ended 31 August 2024 Availability undadequacy ofas5e15 oJeuch ofihefvnds The board of trusi¢¢s is saiisfied Ihai lh¢ charity's a￿ts in each fund are available and adequate to fulfjl its obljoa¢ion.4 in oleach fun(t PrIncipalfvndi￿g sources in ih¢yearund how ihese support ihe key objectives olthe charity. The BSA received funding fro￿ LA)ndon Matath(MJ Fund I(0[￿￿[ly, tAM]don Marathon Chatitsble trusil and Sport W￿¢￿. Thc funding has 51?nifieanilw contritwtL'd ioward5 ourorganisaiional growth. go%'ernance itupr0veo￿ll1. con)munii) t￿￿a￿et￿)i. res&grcb and pro￿￿ d¢￿elOpmen(. Details of The Independenl Examiner Fumi Popx)la FCCA cfA A MetnbeT of CharteTed Certified Accountant FP AS￿l&leS Limiied 36A Gijodmaycs Road Iitord IG3 9UR Ststement of the Direttors Tn]stees' Responsibilities The chariiv's 1rusiLx￿ atL ￿s￿)n$1bk (or the prepatsiion of ihe actourtis in acci)rdance wilh Ihe tern￿ of Ihe CompanJcs.4ci 7(￿. thc Chariiic% Aci 2011 attd thc Ciwilicq IAccourti% and Rcport*l Rcgulaiion% ?lJ)8. Notwirhbunding the e¥plicii reqUiren￿nI In Ihe exiani stswioryreouldiion5.lhe Chariiies (Accounrs and Repon%l Regula¢ion.4 2W8. 10 prepare the fjnancial in accordance wilh ih¢ SORP 2W5. in vie￿, of the tact thai ihe SORP ?(Ml.S has been ￿'1￿hdra￿lI. the Tn]stees ddemiij￿1 io interyrei this reswinsibility as requiring thetn to follow cutreni hes1 PTaciice Jnd ptepare the accounLfi accoTding ID the FR8 102 8ORP Istatetneni of RecoTtunended Pracuce for Accounting Retx>ning by Charitie%) ?015.1&s atnended b) the Bulletin issued in (ktober 2018 and applicable LO all accouniing FETi(Kis LEginning or afkT 1st January 2019). (The SORPI.. In partiLuknt. the Compl￿leS Act alld thatily law requi￿ the Board of Ttuslee5 10 p￿p#te fin￿£1£1 stdtetnents fuT euch findnLidl whiLh gil'e u true fd- ir uf the stsie of dffdiT5 of the LhuTity dt the end of Ihe financial year and of the surplus or del￿11 of the chariiy. In prtparing ihose financial sthiemenis the BogJd is requircd io=.

THE BLACK SSVlTr¥lTr¥ltYG ASSOCIATION (THE BSA) CoTnpan)' Registration Numbei- 12831788 Trustees, Annual Report for the year ended 31 August 2024 - to prepare the accounts in accordance with Uni4J Kingdom Generall) Acttpied Accouniing Praai¢e (Uniied Kinudom Accoununo sta[￿ards and applicable lawl. s¢leci suiiable accouniino polici¢4 and appl). Ihem con%isienily'. - make judge[[￿18 ond e%iitMie% thai are re&%ortable ond prudent: - prepare the tinancia] ststetnenLS on the ¥oing concetn b&%is unless il 1% inappropriate io presu￿￿ ihai ihe chariiy will conunue in business: %iate whetheT applie&ble accounting %iandatd% and %iatemerti% of recott]mended practice hai"e beetl follow'ed, %ubjecL io ]natetial d¢panur¢s dis¢los¢d and explain￿ in the Iinancial staiemenLS: The law Tquiref that the tru_stees tnust not 3PPToYe the accounLS unles5 the). are satisfied that they give a ttlle and fair view of the state of affait5 of the chaTit)' and of the 5Utplus 01 deficit of the chJTiry foi the year. The TNsiees are also res￿nsIble lor mainiaining le4ua accourtling rttords which disclose wilh reasonable accuracy ai any lime (he financial rK>siiion of the chariTh and which suffjcienr io show and explain the charity's iransaciions and enable ihem ￿ ensure that ihe financial s￿Ments comply with the Coinpanies Aa ?(K)6 and comply with regulations nude under the Charities Act. They are al￿ re4pinsihle for fiafeguardillg the a%%ets of the chariry a[￿ hence fot tsking te&sonable stew fot the pr￿entiOn and detection nf fvaud and other ltregulatitie￿. The Trnbtee5 are a150 responsible lor Ihe conienis of (he Tn￿le¢s. rewrt. and the slAiUlOry rtsp)nsibilii> of Ihe Inde￿nde￿i Exatlliller ill rela¢ion io ihe Trustres. rerK)rt 1% iimiied ¢0 examining ih¢ retK>n and ensuring tbai. on Ihe trace of Ihe r¢FK)fL ther¢ are maierial incons1siencie5 ￿1th the figures dis¢los¢d in the fjnancial tatetnenLS. meth￿ of prepardtioD ofaecouDts- s￿all compall) pn)vi5iODS The finanLial slateTnenls are Set out on P41ges l_l lo_ll. The firtaftciai siatemertis bave been ptepated i]nplemenlitig the FRS 102 SORP (Sla￿men1 of Retonjmended PrdLIicL foT Accouniing RLPOrtiTrg by Chdrilie51 2015. dnKrtded by the BullLtill i55ucd irt OLiobcr 2018 and applicable 10 all accouniing ￿ri(￿j* beginning on or afier l%1 January 2019}. (The SORPI. and in accordance wilh (he Financial Reportino Siandard 10? (effeciiNe l ￿ JanuaTh 20161 These linancial siai¢menis have been prepared in accordance ￿'ITh Ihe provisions ij) Part lfi of Ihe Cornpanies Aci ?WO. applicable 10 compani¢s subjea io ihe.5mall cotnpanies r¢ojtne_ This rcw)rt approi'¢d by Ihc hwd of irnsie¢8 on ?8 Junc ?0?5. MrsMDObe Dirwior and TrusiL%

THE BLACK SWIMMING ASS(KIATION (tHE BSA) RetKbrt of the Independent Examinertothe Tn￿e￿orthe charitable company on the a¢covnts for the )ear ended 31 AuyLSt 2024 I report to the TnISte￿ my examination otthe financi￿ sta￿rt￿Ls olthe charitable conwanv on page% 13 to 31 for the Y￿ar ended 31 Aueuyt ?0?4 %shich hai"e ieA prepar&1 in accorddnce ￿1th the Charitits Act 2011 {the Act) and with the FitL4nciai Reporring Standard 102. (effective January ?016) 35 I]h￿]irj￿71 by FRS 10? SORP (slatett￿li of Recorn￿￿nded PrKtice foT Accouniing and Rewrting by CILJtiriesl JJ15. (Js anEnded by the Bulleiin issu&fj in Ck.IvbeT 2018 applicable ro acC(￿ni1￿g peri￿5 on urafkr Isi January 20191. (The SORPI. publi4hed by the Charity Cotntni%¥ion in PJJgJand & Wal¢% ICCF.Wl. and utKleT the hi%lorical io%1 Lvni'¢ntion and the accoun11n￿ w>licies sd wi ￿ pagt 18. Rtspedive rts￿l￿SibIlititS ofthe Trll5tets the IDdtpeDdcllt EuDiller the ba515 of the report A% de1cti￿d pa.￿e S. y￿. the charittsble tompamy'%Tn]%tte4 are ￿s0 tht Direaors of the Company for the of Conipan) law_ are restx)nsible for prepa￿Li￿ olthe financia] ststements in accordance ￿'1th the Companié% Act ?[￿. the Charitie% Act 2011 and 311 other 3ppIiG4ble la￿. and W'ith Lnii&l Kingdoiii Generally Accepted Accounting Praciice. applicable ￿ st[￿[e[en￿lie5. and foT being satisfied that the financial statements give a ttue alld la]r YLew. The Tru%ie4qcon%id¢rthu rheaudil requ]m￿nI of Setiirn 144(1 i ofthe Chili&% Aci 2011 Iihe Aci) d(K% n(A apply. and that there is no r4uir¢rtni in th¢ nrtwandum and orticl¢s of the ¢hthty fw the ¢ondu¢ting of an audil. #nd that the &CiounLS do lltx reqllire an audit in &cardanie ￿'1th Part 16 of the Companie% Aci ?(X)6 and that no m￿niber or ll￿mber.￿ ha￿e reque%ted an audit pUr￿aTrI io Stttion 476 of theConwani&4 Act 21NJ6. A% a ci)nwuenc& the Trn%tee% hai'e elected that the financial ststell￿nts be subject to inde￿ndent examillation. Hal'ing w¢isfied mylf thai the financial $wen￿ts are regllired tri b¢ a￿di￿d undtrany legal pffjvisioft. or othen¥ise. and 3reelJgible for inderendetti examination. it is my re%rM)nsibility to'._ l exaiiiine the financial stalen￿nts of the chariry under Seuion 145 of the Act.. bl follow the applicable pr{￿ed￿rE5 in the DiRrIl(￿S by thecharity ComTnis5ion undeT 5eclion 14.%1511bl of lh¢ Act. Basis of lttdepeJLdettt Examititr'5 Sthtemtni attd s¢opt uthdertakett Sintt the charitable company% gro&% incoll￿ excethi £?.iU.tW. Ihe chariLibl¢ cotnTYdny% exatninerTnu%l be a mcmbcT of a tKKly lisi(yJ in scLlion 145 of rhc Aci. I confirtn ihthi l qualilicd ro undcrtaK¢ Ihc cxamin&iiun btL'au I am ao auihoftstyj jwnbet of Cbanered Certified A¢¢iwni¥JJi. which i% otrof the JisiLxl Wies. I report in re£￿t olm) examination olthe charit%'s fjnancia] Ststen￿nl$ carried out under 5145 of the A￿. In carrying oui my exanunation. V haie followed all the Jpplicable Diitttions given by thecharity ConU￿￿510n under section 14515)Ibl of the Act setting oui the duties of an it￿e]￿ndent exami]Jer in relation to the conducting of an Inde￿nd￿l exatninaiion. An independent exatnlna1io￿ include% a Teview of ihe TecoTd5 kepi by the charitable L￿t￿PanY and of Ihc aLKouniing Sy$￿Tr5 ctnplv}cd by ihclhanrablc t￿￿paNY Lxynparisvn ofihc finanLial %i#t¢nKmi% PTt4¢ni¢d wilh Iho%¢ T¢¢OTd%. li )Iw in¢lud¢% LxM%iderniion of¥n> unusual ii¢m% trdivlo%utts in Ihe fin￿claI St4￿Me￿I$. #hd sttking txplanotiohs from you. 0$ Trnstr¢k C(￿￿e￿ing such ill41t￿. The pun)0s¢ of the examination is to establish &8 lar wKsible that therehai'e ken nobr&achLs olch2rity legi$121ilJll ￿ld thai. on 3 ie%t bas'is of evidence releN'ant to the JnM)unts and disclosures nxade. the financial Sts[en￿nts comply with the SORP. 10

THE BLACK SWIMMING ASS(KIATION (tHE BSA) The pDxedures undertaken do PTm'ide all the evidence thai M'ould twuirai in an audii. and inforrnaiion suppli￿ by ihe-fru.%lev4 in thvLvu￿￿f Ihe ¢TaTninalion 15 nol %ubjeciLxl Ivaudii VT nol LVV all th¢ mai￿r9 Ihai an auditor wwld considerin atril'irtg ai art opiniort. Th¢plan￿Ing and L￿nduct of audil g￿$ yond the limittd &s%ura)kY thai an 1ndt￿id0)I ex3mJn2tJon can p￿￿￿•de Consequently. I do not express an audit opinion on the i'iew given b> the fjnanciai staten￿nts. and in particular, I expTess no opinion 35 10 whetheT the fin3ncia] 51aIen￿Dts gii"e a true3lld f3it of the affaits olthe ch3tiry. and tny rt is limited io ihe tnatteTS Set out in the 5Metnent belom.. I pl￿nEd Perf￿[[￿1 my exatninaiion 50 05 10 ￿lis[Y ]nY￿1( rh< (A)j¢dii"e5 of ihe independenl exaTh]in#iion aTe hit￿¢￿ b¢fvte findlising the w T obtJin¢d Wriitrn as5urdncs ftym ih¢Twbtr¢S of all mall¢Tb. Independent Examiner's StAtemeDL RttNIrt and Opinion Subj¥ci to th¥ limiiaiiotL% u]KJn th¢ of ¥dL￿]I¢d I hai¢ ¢omp]L￿ my ¢xaminaiion." and Can cnnfirm that'.- The accollnL% of thi% charitable coJ4)any are not ryuired to be audited llttdey Part 16 of the Comp2nie% Act ?(M)6.. The grvsb of the¢h￿Table cOTnP￿} in theyfarc4]d￿ 31 Augu￿ )0)4 aPPEat5 10 exca the sum ￿p￿-]rIed in s￿tion 145(3) of IhL A¢L nattKly £?51YNXI. and th•1 l qualifi￿ 10 aci IndLwmd¢ni F.Amin¢r in a¢coriJan¢e wilh that ¢tion by %'irtu¢ of m). a quojified nr))Jerof Chart•NI Cffiified Ac¢ourt¢ani.' This is a r¢wrt in rt$￿1 of an ¢Aaminarion earri¢d und¢[ 145 of lh¢ A¢1 and in aL*i)TdartY wilh Dirc¢iiorts v¢n by ihc Chgrity Comrri.k%iob und¢r %Wion 14i15iibl of th¢ Aa which may ix 44)licabl¢: and that tto material mattrr% hale Cl>n￿ al￿ntIon in Cont￿￿On with the examination giving me callfie to believe that in ans. ￿￿￿e￿al rest￿￿..- ccouniing iecords were kept in rest￿￿ of the chatiry as required by SeLrion_386 of the Companies Act 2￿6 and Seciion 130of The cl￿]1]￿ Aci 2011- Ehe financial %tate[t￿nIs do noi ￿CO[d with th(KTwords: ot the financial 51atetnenis do Doi CO]Dply ￿'ith the appllcablewuitew￿l$ coIKeIDing the fi)t]n and conteDt of accvunib sei UUL In seciion 390 of the Aci 2(KK) vtheT any Te4Uitct[￿il ihal the ￿(￿U￿15 gve a 'tTue fairf i'iew. which is a ]]]arreT considetd a5 part i)f an i]K1q￿nde￿1 exa]ninaiith: hav¢ noi b¢en prepared in a¢coTdaJKr with the and principl¢% se¢wi in the FRS 102 SORP IS¢at¢meni of Recommended Pracuce lor.4ccounting and b) CharitiL%l 2(I15. amended b} the ]llllletin iswed in Octthr 2018 and applicable toa]l accounting ￿rilm￿S ￿e]￿ning on or after 1st January 20191. (The SORPI.

THE BLACK SWIMMING ASS(KIATION (tHE BSA) T hai'e no concerns and have Con* g¢YOss no (Ah¢r rtwller5 irt cthne¢tioh With the examin&iiom ro whieh )tt¢ntiort shollld b¢drawn in thi.q reFM in order to enable a prow undystsnding of the financi￿ %tatrn￿t$ to be reached. Fumi P(bP(M)la FCCA CTA ATh. Independent F.winer ChartLYtd cLMlfiL￿ Accollntsnt FP A￿￿￿lateS Litniled 36A G(Midnu)es R03d Ilford IG3 9UR Thi% rep)rt $igtted on 28 June 2n25 12

THE BLACK SWIMF4lL¥G A550CIATION ITHE Bk4I. BalanLY Shttt a5 at 31 Augll5t 2024 SORP Not¢Rer 2024 2023 eurrent as5cts 10 B? 50.674 Cash at bank and in hand 167.182 Tots)I curreAi as%ets 217.¥i6 102,131 Creditsbrs.. am¢bunLs fallingdue within one year (50.146 15.2471 Net turreut 107.710 96.884 The total net ￿ts ofthedtsrily 167.710 96884 Tbe totsl nei #%sets tsfthe ehariiy Mrt fundtd bv ihe fujmbof ihe th4rit)",#sfollows-_ Restricted funds R&blricied Revenue Funds 46.971 67.761 46.971 67.761 Unrcstrictcd Trunds Unr¢¥tricted Rev￿lle Funds 18 D3 120.739 29,123 120.739 29,123 Deslgnated Funds Total charity fvnds 167.710 96.884 Th¢'SORP R¢f in(qi¢w¢d otH)¢ i% ih¢ cl&K%ifi¢aiith ofBalon¢¢ Shtty ii¢nL% &% V INiI in lh¢ fonxwl SORP dwllineilt%. A% rtquird b). Pdtraof4)h 4.(KJ of the SORP. the brI￿ght fixward and fiMTrvdrd fuiidA ubov¢ have been agre£d to the SOFA.. The director Is.sati%fied Ihat the cottwatty ig eiiiitled ioexemrAJon friKh the reqUire￿ent to obtsitt an audit under section 477 of the Cojllpanits Act 2￿6. The meiJ)kr tl(Jt r4uired thecompany to obtsin an audit itt ￿￿Kdance with section 476 of the ACL The directorackno￿Iedges his restxinsibilities lor cottwlyin£ M'ith the wuiretnents of the CoTnwdnies Act 20(kS with res￿￿ to accounung nxords and the prepatwion of accounts. The Lhatily Is subj￿1 io Indctxndenl un(lerLhatir}' legislaiion. and the of the ]ndepcndeni Examin¢Y 1% OD pagc 12. The financial NEaten￿￿t5 hal'e i*en prepared in accordance M'ith the ptovi%ions in Part 15 of the compani￿ Act 2{￿￿. applicable io companie5 subject io the stnall cottyanies tegitne. MrsMDObe TTU4tee AppD)NcJ by Ihc ix)ard of Iru%itr% on 28 Junc 20?5 The hotrb" attached pays 18 to31 fotm akn thifgrdl part orthe5edrco￿kn 13

'TH￿. 111.ACK SITr1￿1￿l￿G ASSOCIAI"ION ITHTr: Wl. St4i¢meDid Triwcig1.4¢iiTrili¢5 the y¢4reThJfd 31 Au%u5t 2024 2V34, ds reqt¢ix¢dbyihe Art31￿6) SOR PR¢f C￿rren1 bear C￿rren1 lear Totsl F￿1 Prior Year Tr"Ur￿5 2024 Tr￿nds 2DLI 2024 & L¢gdLI¢ Chantablc acllbitlC5 Investnienls Al 14?.653 J42h53 42.1.54 464.123 455229 A4 277 TrAal 141930 4552Y) 5911.159 S￿263 Expenditure￿￿.. 527.lJ3 .794 Totsl eryppTrditsre 31768 494 27J33 46D,794 Net [￿r the ypar IIffjA62 139J36 T￿￿sIt￿bthee￿ t￿1￿5 18516 Nd inwme aftrr tra￿￿er$ glthl6 n)826 45. Nei its furt 91th16 {1th.79•1 Totsl btrw%bt fufanl 67.761 51.396 Totsl funth cBrried I21L739 971 167.710 The'SORP Ref indicaLed abovel5dRc]￿ificuIlOThOfI￿c(xThe setiyrt ID the [OTm￿ SORPthutnents. A5 requ￿ed by paraLTrraph 4.fAI SORP. the Iforward andtarned f(Thxdfunds beeD a£reedtothe 5heei. A Separa￿ Staietnent ofTothl Rewised Gains3Dd LA)sses is ￿￿tE4￿red￿SthiS sLIte￿￿l i￿l￿deS ￿1 reC4￿￿15ed gains and losw. All actI￿ltie￿er1%¢ lftim coniinuing n￿rat1￿ The IiotrsAiiAched rJn pays 18 wjl iN¢8Tai 14

'TH￿. 111.ACK SITr1￿1￿l￿G ASSOCIAI"ION ITHTr: Wl. Sw¢mewd Triwcig1.4¢iiTrili¢5 fwthe y¢4reThJfd 31 Au%u5t 2024 THEBLACKSlTrlhtlfI%G A&4)CL4TION ITHEBSAI. Al￿￿￿￿t pr1w1y4rt￿ bTr p4rAgrnph 4.24Jf th¢ SORP Prltsryoar T(tsl Fwmi Trund5 20 tknnations & Legacies Al A2 42,1 464.1 4St.124 r tradlno activit￿% InvebTirtnTs hrr A4 4S1.124 382 xpeDdllUttIMI: Rwsing tund5 c.haritable activitie% B2 B3 49.715 Tax on.surplu5 on B3 OttkYLuation B3 49.715 Nct invc5titKnts iTrrorne lor the 2.443 43JW5 45.488 Trnnsfersljettween t￿1 113.3X 13..150 Net iJLeome afieriTaAsfe (lo.￿￿ 56J95 45.488 Net ITr fwid5 Re¢0￿¢11￿4110n Lrffunts:. TrAal fujbts bTOuht fwwnl 40.o.u) Totsl fuDth rArried 29.All 67.761 All deriyefr￿￿ A 5epJrJLe.%ta￿rne￿t OfT0￿ tQeLuvniSed fI￿n￿￿￿l L￿se5 14rAJt re4uired ￿lhi413[en7e￿tl￿]Uts4 all re£ogni gain4 and 1044.,

'TH￿. 111.ACK SITr1￿1￿l￿G ASSOCIAI"ION ITHTr: Wl. Sw¢mewd Triwcig1.4¢iiTrili¢5 fwthe y¢4reThJfd 31 Au%u5t 2024 THE BLACKSMJhLlfING.4SSOCL4TION ITHEBSA). appli￿ IbEye4re4ded 31 AW2024 IOIVArd5 fixed we¢5 for Ch4ri1Tr W￿.- 2024 nd% genttAte4J tn the year t4iletsiTeQ in the SOFA -.0.86 45.488 re5(A￿CeS aTrailablE chwiablpatliijtiE5 The mottsaitschL1 18 1031 i￿%￿1 lovetnents iD revtnueAlldcJpi￿ fuDd5 lkne¥vArtDdtd 31 Augull24)24 furtds T￿1 La51 Fear Tfytsl Funds 2024 21124 J24 AccuTnulated fund5 bI￿g￿t foTward 67.761 .884 51J96 Re£onnjs&1 nain% and lj9J361 7U.¥)6 l39 2&4L4 167.710 IFTornyfounrestiictrd revenupfuDds I18￿) 18Y6 a(￿￿¥ f¢FtTwefvnds lJl,739 4(971 167,710 h￿d$ Tr'und5 ?￿24 2024 20 Re%rnU¢uiiUtnulul¢J fv]v 46.971 167,710 96.884 The Attached on pays l8 1ITr31 IIM¢gvl prtrflhesea¢lYWJ￿ 16

'TH￿. 111.ACK SITr1￿1￿l￿G ASSOCIAI"ION ITHTr: Wl. Sw¢mewd Triwcig1.4¢iiTrili¢5 fwthe y¢4reThJfd 31 Au%u5t 2024 THF.BT.ACK A&WTATtON ITHF.&SAI I￿Orne aDd EApenditureAccLwnt tbe 31 20A? by thpCompanie5 AL*24XM6 2424 from (wrdliLMI% 597.882 Investm¢nT iniLTrrn¢ inTtte Intctrsl tr¢cibabk 277 98.159 Gross In¢(rfne In thtyeArfiMqudln% tXttWl¢thl Stems s￿.159 S￿281 EWI￿￿￿re ri[dbktx￿r￿j1￿te. ex¢ludith¥dewetidtion atrj GvTrcTnuncc Interest pa}Yble ReJliseJ 1)n ￿t%￿x$alS inYe5trnenL% whichaeJKngrJmmerelale¥l 458.353 427J34 4￿794 Net iTrtoMebtf￿ttaX ￿tbe fi￿a￿aIyear 45888 Tax on.%urplu% thrdinan- &tiTrit thE >t4r 7OJ25 45385 RetsiDtd5urplus fortbe finaDLialFear 45888 All aL'tiviti¢4derive ftomeoniinuin¥0￿tal7thls ￿cOr￿cr thcptDWSIOn5 of thc CompaThic5 Act 2(KNS. I￿￿￿l￿g53nd 5ubhc&ling5 uscfj thcT]Kornr and penditiire aCC￿￿t haye been retledthe S[￿lJi naiure ofthe chanl! sacUI"itie The ￿0￿SaIt￿Cbed pay5 18 to 31 irttgral partdthtseaccounl&

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 l AcCou￿ting policies PultCiES reknliTr¥ thiheprodMctsoRofihEacro¥NtL Basi5 ofpreparatiw aNI Thc aCLounts havc bccn pwarcd on thc acL7ua15kni5. Uththch]5l￿(￿t(v￿ ionvcnTl￿. acLoTddllCC ￿1th thr Financial Rtwiing Svdndard 102. IttreLaibr Janu4￿ 2016) and FRS 102 SORP15vdTennT OIRtcommndtd Praciice Accouniing and Rerw)rting bv CTrati1￿} ljbli. i&%atsMdedbvthe Bulktin iA%ueil in ?ill¥ and applicable to all ￿coUnting ￿ri￿j5 ￿gInnIng oD. iThe SORPI. pub115hed b!'Ihe Charity Commi¥sion In F.ngland& ICCF.W). erfeoiie Janua4 2016.. a￿l in acc4xilance with all applicahk la￿ in the charitls Junldicrion of regI￿ratIL￿. except thechariryba5 weparedthe financ)al sL7te￿￿nts in ￿ard3[￿￿ the FRS 102 sORPIStaicn￿Trt ofRcconU￿Thdcd P￿ict IOT Accoun(inE aThl RC[h￿ID0 h"CbanUcsl 2015. (a5 a￿￿￿dCd by the BullcTin i&%ucd in Ik.IdT2018 dnd aF￿1￿>b￿ aL￿￿nlInE￿nL￿Slr￿nThln¥Qkn OTafTcr 1%1 JanuaTY 20191. (The SORP). In r(efettrKY iothe SORP. the SORP ?W5. which ten ￿.lih￿r￿w￿. MWiihsIa￿11thgthe fact IhaT Ihe extani s¢atuw re￿￿11￿& the chay11￿5 (Accwthsand Rewi R¢$ulaiions KJ8 r¢f¢r exviciil! toilie SORP 2(X)5.This has ￿end￿N￿ ￿a¢Cord iih¢urrem trfauice. Rtsks aDd future a￿MPl￿j -1 he chari¢y 1% apuNi¢ ￿ner11 eniity. Thc chJrit} conunucs tocurry(M]t rcscarch anddcvcl0tm￿llL with C￿sagc￿t￿tlocth￿ncC watCT in eortthwniues. Parti¢ulurtyb]k' atsdekniC]thtiLity¢LliluknUnilieS Natureof IDcome JrtLwrne r¢pr¢nts Ihe value. nei ofidlu¢adJed aLMId]￿ts￿. ofsix¥tswiOed wttk carriedw¢ in res￿¢t of $erV￿C% rA<)Yided ¢ocus¢wrrs. Cat¢%orie5 of Incomc j%caiegoris¢d as fromexchange tyaw11￿$l¢￿￿tr￿l a￿l irK{M￿ from ￿￿t￿ChaNge IgifLsl. inyesttiienl It￿ Jndithr It￿￿. IDCDm tn)m exchn%e irAmsgrtlOllS is teceived by the chaTii I(KgthM15trr¥.itts su]ylitsl UfKlercontract Or￿￿the ¢niiii¢￿nT ].% %ubJ¢il In fvifi111118 Frt(Jfrfrartt reknied C￿￿117￿7￿. Tr iil¢i)nihe<hAnD receive5 i% aP[￿xIMatelY equal in volue ￿Trt￿g￿NI% w.%erYi¢es b) the IDctsJiie fTDth a Ira￿saC1]0￿ i5m"￿Tr thccharitvtECCi1￿ from thc dOnor￿lthOu1 P[￿￿￿Trgeqll VJIUL illLxchdngr. ￿clUdr5dD￿3tiOnSOf sCniCr5f￿￿1yBLVcll wi￿￿]i￿]￿ngcqll￿I v￿u￿ i ¢xch&ng¢. whetherfromexckngeirnon exchan￿ tr3nsactlQlLS. Is re(￿￿￿L￿ed in the SLiten￿￿t olfinancial actii'ities ISOFAI on a recelTrab￿ tMsis_ whena t[aiiwts￿ orothereiint resuttSiD an ￿cre￿￿e in thechJritY-s a55etsor [rdUcti￿ in liknilitscs dndLH)ly hrnthc chaTiry h¥5 ICg￿ thc Inconr is t￿bIr andcan bc tncasUTcd Dividend% are accruedwhen ihe thareWer"%righi i%e¥abli%hLryI Income subie&Xto ter￿￿ andcl￿dI1io[L5 ￿.hICh ￿[0[￿the chaTit) isellti￿d￿ the Te50ufLYS is not recognis thc condilions knvc tKcn ]ncl. All Incon￿ is accounted lorsYoskbeforededuthth8 aDy (eJatr41 fee5￿c0st 18

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 RecogThitiM rfliwbilitifs4]Ml ¢xpeDdityr¢ A liJbility.and the rekntedexFnd)iiitE. is recogn￿ when orconslriictiiT (A)]igation ￿LS[S￿5 a re5uhofllpast cTrcnL and whcn it is ￿LtI} than ￿￿thal a ttaD5[rrofcconL￿￿ i￿￿rfi￿ will ￿ r(4uircd In 5ttllc]t￿L aDd whcn Ihc dtwunl Df thc oblig&lion Cdn ￿￿￿￿￿￿1￿[rIlkn1￿trllt￿a￿d. Liabilities aYiSin¥ frumfviuTe futslillg¢￿￿TSIttd C￿￿1￿¢￿i¥< ¥¥art￿. where Timing orthe a￿t￿ll1 ofihe fuwTe eX￿ndIT￿￿ required io (ligation ￿ unc¢nain. give to a oYi$ion in ¢he ¥¢ollnts. which 15 reTrIe￿¢￿ ￿lhe awwffling ￿Jre￿.Tr rAW'ision is in¢r¢a5ed to retlect an!. increase tn Iiahilitie.%. and i%decreL)ed b) the utilibal]on 0fJn!"proii￿OTr within the ￿ri(>d. and re￿er5ed if any proYisi(m Is no iongcr rcquircd. ThcJC cbargcdorcrcditcd tothc rc4uttii fund5 andxtsiryticsto which thc proTrisiun rc]&lcs. Polrues Telaftng apu55rt% Debt￿r5 DL￿Or￿a[C t￿r￿U[rd ai thr￿[cCO¥c￿bk￿￿thTrts￿thr ithcr shrrid￿r. CreditsJr5 a￿d prowiwk Cttditth$ art ￿8￿rtS￿% at sI￿d￿t Unre￿rI¢l￿JfvndS areavailabk forvse furtherarKeofthe general d)ieciiv¢sof the charity. Th￿e are nod&%ignated tun&8 RcstrLlcd funds dtc subicLTcJ Iv[C5￿lCl￿￿0ll thr￿¢X￿N￿r￿r 1Th4X￿by￿cth￿￿thTo￿gb thc Ict]Dsvfan IY Implied by law. Th￿e are noendowment 2 Uabllfjl) tts ta￿110 The TnL￿￿e$ cnnsider thai the charit). sari%fies the trsLs set <N]t in Patagwh l 6 of the Finance Act 2O1Q for UK cO￿rat1￿ putpN￿s. Accordingl!. the CharitYi5 penti￿]YeAe1￿ ttutnLIAJtion in re4￿￿ of inco￿￿ or capi￿7 gains IccciiTd within catCEOTi£S Colctcd b). Chap￿ 3 I l of thc C(X]x￿￿on T￿.￿cl TrOIO or Sccuon Trio of the T￿dI10￿ of ChaTgcdblr G￿n5 Aci 1992. ￿ thr that OTEUinS aTC aFvlicd cxclusi%cly on thc spccific ¢hdritkbk obie¢i% ol t￿ chanly W[￿¢. ValL T￿1 1% niK te¢vV¢rdbk by the chdnTV. dnd i therefor¢ imluded ID theyeievani L￿ts ifft ihe Si¢nYniofFtharKiaJ A¢iiviiie& 3 W￿￿l￿g UPOrdigSo]utitin tsfthe t1￿1LY llpon winding up ot di￿luttOn of thE chariry thete re￿1]D any J55etk Jfiei the ￿￿tisfactiOn of Jll dE15 and ￿abilI￿t5. thL rLwc￿￿lL￿ by Kcu]wkntcd fund Shall ir tsanslcttcd (thcT chatiLth tKxly or tKNlics having SiTmldr obiectb to the chanl¥. 4 Significa￿tr orrinarKiH] 1n4rume￿ts lothedwilv'5 Pfy5ilw There arc no I1￿￿TrEl￿ 5ignificJnt tot￿ch￿￿tI￿fi￿an￿aiP￿LlJ￿ O[￿rfo[lD￿ce. 19

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 23 P¢n51￿ LD5¢5 1.868 6 tDt¢re5t payablt 2023 B4nk In￿￿[ paythk 7 Sts)rte￿iSatsd emolutibetsts Sdlory¢osts 2024 Gr(M% 5aldnc5 cxcluil]n¥ Tru51cc5 anti kCynnagcrtni￿S￿ThcI Fniployer8 National Tnsuran¢¢ fnrall staff Empl￿rrS Lw¢ai1ngc￿ls of def¢ned coniribuiion ￿￿￿10￿ heme 126.750 &71N) 6.(￿1 I39￿11 120ffj99 The&verng¢ nunknOf￿aff in the )rat Engaged on Charitabk ¥thVilies Neither the ￿￿st￿8 n( any ￿r$(HIS ¢LM￿e￿a Wilb lknhaveYe£ei%daAyrtwJrtthi(m fn)m th¢Ch￿ilY (tranyrelated ¢niity. eiih¢Y in ¢he curreni or Nn empk)yee$ received eTtMAurneTrl8leicludino c(%sL%J in exce&£0f£(A).(W￿[3nn￿￿L 8 Remunernliolla]ul paYtDeDts to Tru#ffsand pvr5Vn5cQn[￿1rd ilh the The cTrfoundcr&. catticdLN]iall I(￿[￿]10￿￿ aswell as tt&eaTch C()nsuIvdni!. dnd Sh¢ tttrivcd i1KdlrdYn￿nLtso[ [l23.ry￿ iinr VAT)durins th¢ tKnthl. Thrre art ni)W i)ther cibilbiilldnl4idrry)rt￿1xll Ihete n)ks. Y Deferred i]Kome- Rfstrirted fw Currejrl Ye¢¥r Opellittg Dpferrab prior IE55 ￿ease￿ at yeareDd atT0aTe￿i 5¢4rs ID l.ear Retelved DÈfett Drfrnrd PLA Sp)n Wales 6.667 IY..KKTr 1gJ Totsl 15.967

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 2023 .<kn7 2023 INSERT The defetrdls included in C1￿1￿X5 r¢FAie io fvndin8 5￿CifIed byth¢ relaiJrt8 10 STrtifi¢ And yepresent thIK4¢ Part%ol r¢b¢ncd Tel lo￿n[￿j5. the a¢¢(wniI￿g)rOr¢t￿aftJ tr¢atyJ &%granL% in advance. 10 Debtor5 2￿2) O¢her deb¢ff5 50.674 11 credli￿rs. dut O￿tyear 123 Trade crediiors ALKtuJls ¢ferred Incorne- Res¢ri¢dfvnds PAYE. NIC VATdTKluFkrt Other Ltediiots 14.8?6 983 4.(411 5)2 552 5ffj146 5247 14 RevalualloD n￿rYt Currenl CDrreDt Year C￿rre￿tYe￿r Prioryear Unr&rith Jie5trirted Toial Fulld5 Tvta] FuDd5 1024 2024 2024 2023 At I September 21123 Transfers in year 18516 At31 August 21124 2024 2ffj2J At I September 21123 Su[plU￿ dltcr forthc ycaT il._490 70,825 45.488 AtJI AW 21124 167.709 9684 21

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 16 No reknted part) tra￿sa￿lD]IS There ￿ere noreknted partytran5acrio￿s the )￿_ 17 PArtia￿ar5 ofhow part￿v￿rfu￿￿5 4r¢ reprfwlfo *gFAts4]Ml liwlMlitie5 AtJI AW 21124 Totsl runds Funds FU￿￿$ Cutrcni Asscts 170.886 (50_1461 46.970 217J156 15O,14fi1 Curr¢ni Liabiliti¢% 150,146) 120.741 4fj970 167.710 167,710 At I SeptE￿bEr 2023 Tota] FuDd$ runds FU￿￿$ Cutreni As￿L -HJ70 67.701 102.131 153471 102,131 152471 29.123 67.761

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 18 Cha￿Ke in total fundsover Ih¢y¢ar I7,￿￿15ed by indi￿J￿41 Fun& bloF¢meDi Trnsfers ID between ru￿d$ ill Funds FuDds (Arried carried Ttstwa￿ io fbrwthrd I 24 from 202J 2024 2025 2025 teNole 19 2 UnrestrrrÉedaRdd¥sigNotsdfvnds.'. Unre￿n¢¢¢d Revenue Funds YX423 122259 122JS9 Total rynrf5trided owidwDatedfwwJs 30,423 IIOJ82 118a461 122259 122259 Re.%lyTrtedfvRds.'. RNLt li58 12361 [Tr6ffj13) iJ22 iJ22 LNfcr 7.477 18.546 StK)rts IN'aies Rorough of Hackney 2J18 4019 2J18 I li(K)I 19.(M3 14072 14W72 Sty)rtb Ln$la￿l PLA 17.9&$1 Y_S¥7 6.169 7.957 9A87 6,169 7.957 RBG 6.169 7.937 Inclw8jve Aquics Totsi restrlcted funds 139 4601 4.444 Totsl rhgrity 70J522 167.7113 167,703

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 OlhEr F-wailure Gal￿4 & Movemwt MOVen￿ll in funds 2024 2024 2024 2024 2fj24 UNre%trrcÉedoTRdd¥sigNotedfvnds.'. Unrestricted Revenue Fund% 14?.9J) 110.182 Restrtctedfvnds... RNLt 12361 126.0221 124J¥il 1236 1260221 12431811 2JD4 l.mcr Swrtb Wales Borough ofHackncy ?3?J))6 )4.6yJ 149i311 19.944) IiJtK)I ABC Efim 149711 149711 179661 9587 6.169 7.957 179661 9587 6.169 7.957 13J33 13.746) 18.8?91 (122.9631 14_9)8 n¢lu%ivc Aqu&liCS IYX9J) 59&157 15_nJ341 70023 20 Dètsiis oftraAsfÈTsbetw*ts futtds its the The traJtsJetsshown I8￿b&￿t￿t."_ 2024 2023 Tollfroml Unrc5tnctd RciThuc FundsiD ￿C(￿￿rC with thc accouDtiDg ￿￿r..￿C(Ovnts￿g foTcapi dnd fiAcd (18.i461 118.546 TDllfroml Rc5tnC￿d Rcycnuc Fllnd5 18_546 18.546 Net tra￿er 24

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 Thp purposes for wbicb the fu￿a5 21 deta￿ed ljb 18 art beld b% th¢￿￿￿lY UoJ¥s¢n¢iedoBddesigMo¢edAu4ds.'. hew fnrthe t￿ngthe obFCtti￿s￿fthech3rity. and tn trfflTrdc rcscnrs IoTfuturc actiiTrlies. 3Dd. subjcrt tochanrylcgi.slatinn. are Itrc Itotnall t￿5￿C[LoD5 on ￿t￿u5r. Thc5c includc fTom.NllUon iffleryAwatd. ￿(. artd Peniknd S￿£￿0 Unresthcted Revenue FufKts This fiu￿ re[￿￿t5￿￿￿￿te%1riCted ati5ingon the le5￿￿3￿0￿ of thc chatit>5 a55cts. IInr￿trirt￿ Revaluaiion R¢¥YYe wryM)seof fvnd% is&xtibed underthe aCC￿￿tin8p)I1CY 'A¢cwming fly ￿p1￿1 grantsand fixed￿ fvnds.. De81￿aled Fix•J As¢t RestrrcledfvRds.". Rcsrrictcd Flxcd A5SCt Fund5 Thc fuDd5 ￿de￿il￿d under the aCc￿￿￿￿8￿]i 'AiYwnling ftrrap1￿ grdnLsand fixcd fund5'. This funJ rerte5ents Ihe testrKieJ ￿rp￿￿￿￿$lThg￿ theyevaluation ofi Restricied Revaluaiion Reserve RNiJ Fundsreceii"ed forc￿sUita￿ ￿￿'iCe& inclUd￿E reseJtrh 1kvclop￿￿L andcotntnllnilycngagcTh￿nl. Fllnds [(rO￿￿￿￿re. 0￿￿￿753￿0￿￿ catMcJt)4N]ihling. finance and HR. RcscJTch I￿51shI5￿nd dclivcri. Lortdort Marathon ChariiabkTrnst ILMLT st￿￿￿wa1es FUndsfLYres￿J[Ch 3nd t￿o@raI￿ dcbTrry.￿ losteTwate c￿￿]d¢￿cCioW￿tr aDd 5atcl). includiThg. funding atKW. don kngh ofH￿kr￿Y t￿deli1"eryi)fTht Bllle Hnur a￿lT£￿ether 11..¢ Can pmgranm in Hackney. loridali0￿delI1ered BnL4nnia Leisure C￿￿tre. RYA & Ertgl4nd TogetherFU￿1 Gtartfordeliveo"of Bllle Hourtiiratl￿5ID Than￿S￿e Edcn Trcc In%r&ttiicnt N1aDagCn￿Dt IETtM) f(Kdeliw"of Blue in Medtvay. Keni. Activc BIaLkC(￿Thtr¥ IABQ Fllnd5 fLYpilot Bllle HOUTTo￿theTwec￿n in thewest MidLints. Port Auth(￿ty IPLAI Thi$ fuThlin$ 1% fwa)vJThgpeg)le's dr)side ￿￿er 4fety %cFKx)Is k. Ro)Trl Borough 0[G￿e￿wickn (RBG This isi(bfvNlthe deliveryofw*r-bD5eO xDvitie5 in B￿￿gh Ths is t￿￿irt￿ c￿e eostsofthe charli> bke wWarn￿.￿Searth. wi5ationajlkvel4x￿n13nd infrasiurcture lrtclusive Aquatics 25

THE BLACK SI5￿mING A&SOCIATION (THE BSA Notes to the Aceounts for the ytrdrended 31 Aug￿1 2024 22 Lltimate cODtrnlb￿gp￿rty The ¢hdrity Is Urtdei the conitolof itskgd] Evcr> tnrmbcr Df thc chdnt¥ isthligcd loc￿E[li1]E¢ 5knch a[￿￿￿E ￿ ￿￿%.br [cq￿[￿d notcXrccdin¥ £IOto thcas¥ctsof Ihe in Ihr ¢Vrnlvfiiskin¥ up Whilc hr wthin srdTdft¢r heth %hr Ltd*% to be d ￿￿n￿er.

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 23 DohatloDS CrahtsaDd Legades Clltttlli Fear Cur￿ll1 Total Funds 2024 Fun Funds 2024 2024 Donailo￿ 5thd gtfts tDdiblduis Gift4 t￿n￿tIoN J42ffi53 Tots] donations and glts Ir Indlvlduals l4165J 142ffi53 Tothl Donatio￿6 Grants and Legacles AJ 14165J 142.L43 Currelll Currenl Trear CuTre]Jl Funds Fwid5 Tntal 2024 2024 2024 Income from f￿nderS RNLI 97.053 27.053 LMCT 232.026 232.0 Wth !4.650 24ffi5 iA)rtdth Borough of Hackney 12.248 12248 RYAlS￿5 En￿and ETtM ABC Tnclusjve Aquatic8 JM.920 13.333 J3J33 RBG 14.9W 14999 Tots] IntotThÈ fuhders 455229 455229 27

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 JJbtotnÈ fro￿ h￿dets- Yearatsaiisb Pritirytar Yvdr Prior Ytar Total Fur￿9 20ZS 2023 PriorY¢ar 4x124 464.123 Total Fun05 FuTrds 2DZ4 Tothl Charilable from fU￿]ers.. Currentyear. InLY)D from hujdtys 452229 455329 Priotye PriDr Yv4r PriDr Yvdr PTiorl'edr Totsl Trwids 20ZI 20ZJ 2023 PrI￿r Year. frornhLDdeYs 464.123 24 Total IDeome fromeharlthble %tfiwldL% Urlrnstritted Rtstrieted F￿1￿$ Total 2024 2024 Income from fllndtts. 455 ?29 455229 Totsl fronj d￿ritab￿ ¥ti)TIiE5 A2 45i229 455229

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE yt*relldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 Jneooje fro￿¢bantble attiviliQS. Pritir *ttai)Si% PrMbrYear Prmbr Year Prior Yvar Unrf51ric¢ed Rf5trirted Total Fund5 Funds Funds 20ZI 20 2023 Priuryeor T¢)tal intome fr()tn Lhariknblt ttadint Incorne from fvnders 454.1?4 464.1?3 4&1.123 25 lnvfsln￿t IDCIMlIt Cwrent TyTar Currentv¢ar Curr¢llt Fwids Fllnds 2024 2024 Bank. Interest Receivable 277 277 Tothl investment 277 urrenl Yrdr Current Trear CuTreul TrEa Total Funds 2024 FuD(L5 Funds 2024 Gyosb Wdgeb artd A8￿￿-£han1&blt 126.75U 126.750 Employets Nl- CharitablexEivjiies tkfiiied ¢oniribuiI￿ ￿Slon costs LhHrituble &L'tiVjlj Travel and SubsiStettee- Ckntabie Aciiviti& 0￿￿11011$ and De￿tk￿n￿ 6.7(K) 6.7 6.(kn1 6.1￿] 26.317 107.537 21.758 2.5.345 8.450 27A3 112.1 22th79 26A17 4S9 920 1.072 Cutnmuniiy gem2nl Progr%￿lineS FinaDcial 0￿￿)0￿5 Totsl dirt¢t s￿￿ThI1￿¥ 32&918 336573

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 All the expertditure in the priLyear Wds UntrWiCie(L Pritir I"Èar Pritir I'Èar PTiOrl"ear U￿reStrICted Re5trirted Total FuDd5 FDDds Fullds J)23 2O2J Prior Ytttr wllges and charilable 117.470 117A7 Emplojer%' Nl- chan￿ble wiisitie5 Drfincd LunlnblllI￿ CL￿LS haritable activiii 0￿ratIOnS and [￿el￿n￿l Rc%cJrrh I￿1¥h￿ Cornmuniiy F.￿￿￿gett￿l PrO.￿a[n￿Cs 23.183 94.730 19.167 22J20 94.730 9.765 22./26 9.402 Tots] dlrect S￿ndIng B2a 27O.70J 280A99 27 eosts fortharithble rtivilits CurreDI Currem Year CurreDt year Unrfstricted Re51rirted Totsl FUD Funds Currenl 24 2024 2024 EmploFy¢¢ cosls nwi•¢lud¢d￿￿ITertcQ￿s Training and welfJre- staff Paytull Jnd chJrgr Travel and subsistence- siaff Entrrtaining 6.923 JOS23 1.020 10.1&5 Ji Rwm 1.215 24.168 AdmiRi5frotiveOvrheud5 TcIephL￿c. ILK inicrntl PO￿t￿ge Statiortery and priniing Inlonnation and pjblicaiions Subscnptions EquiprncntexpCn￿$ Soft￿arC and Con5Utnablc5 AdNertising and nurkeiing lJabilty and ¢￿tents insurArKe Sundri eApense% Resourcecosts 23 453 75 475 22 1.428 1.428 279 17 t7934 32237 3551 5J6 509 17 1.5.?40 ?9.537 Prole5sionulJee5Faidto th￿l1r5 0theriknNihroxMlihwoTrxa￿rMer AccountJn¢v oth¢TthJn ¢AaMi￿tI or audit fee5 i£gal feeb Con5ultsncv fee5 Re%edrch & Developineoi Pro[c￿s1onal ￿T¥'ict 10.659 IOthi9 35 1.4x5 36596 29.416 29A16 31

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE yt*relldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 Bank Lharges Bank intertbi payable 127 127 Support costs before rta]loed 217l4 Tola] 511PWbrt ¢O5ts- CurTh￿l Year 2a7l4 188Jfii The of all(k￿lOn of costs befften is describd llmderac¢(yJntif•g p)IKies Lurrètti Ttrdr LThwretti Priorl.￿r Total Fubd5 Prior Ytttr FuDd5 124 Funds 2024 Employee cosls llolxncludedtHdirrcrtc0515 Training wellgre- stati- Payri)11 fets Jnd chJr 447 1.650 Adm1nutrotiveo￿Theq￿s Subscnpiions Adbertl%lnE and tnJrkelin 613 33.264 613 33JJ4 AccnuntJncv nthcrthJn cKJmiTrali( 9.854 Con5ulthncy fee5 Prof¢ssional 5eTViCeS 61.561 32.5 64￿6] 32.903 369 Support costsbtJurereullocalio 37519 140J76 177 TO￿ supwbrt eosts- Prfor l'ear 37519 140J76 J77J95 The bLsis olail(Jcation olca%Ls between ￿ti￿￿tieS is de5crilJed unde[acC￿]D￿n£ ￿licLeS

THE BLACK sWIm￿lING ASSOCIATION (THE BSA) Detalled a]thlysis ￿]nto[￿È andeApethlitsrEfor thE ytrelldEd3l 2024 a5 rEqUi￿￿ by IhÈ SORP 21115 28 Other Expenditsre. Governa￿£¢ r( curTh￿l i.fgr Curr¢Jrti"e4r Current Tre4r LlrLrtSiritted R￿n￿led Total FUD Currelll Year 2024 2024 2024 Inderendeni Examinerfs fees Totsl Governanceeffits 29 Tola] Charilable ¢xpeTrditure Currtul iyar LThwreul Tr￿r Currelll Total Ytttr FuDds 2A124 Funds 2024 2024 Tolal dlrcLt.4t￿￿dITrg Toial suppt)rt Losts Total Govemancecosts 7.654 22.714 3?8.918 165.647 336573 188JOI B244 B2e Tota] charitable B2 31768 494u65 i27J34 Prforl'var Pthr l'ear Prlor I'tar u￿re￿ITILÈd Resiticted Total Fund5 Fwid5 Funts 2023 Prior Yeor Total direct S￿nding T4)ial bUPWJrt costs Toial Governan¢¢ co4ts 270.703 140.376 280.499 J77J195 B2d B2¢ 37.519 Totsitb*TitsblÈ t4>Èlldituit 49.7l5 411.1179 460.794