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||`Page`|
|---|---|
|`StatementfromthePresident`||
|`Chairman'sStatement`||
|`ChiefExecutiveOverview`||
|`Trustees'Report`||
|`StatementofTrustees’Responsibilities`|`11`|
|`IndependentAuditor'sReport`|`12-14`|
|`StatementofFinancialActivities`|`15`|
|`BalanceSheet`|`16`|
|`StatementofCashFlows`|`17`|
|`NotestotheFinancialStatements`
|`18`
`-29`
|
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|`THEBRITISHWHEELCHAIR`|`THEBRITISHWHEELCHAIR`|`SPORTS`|`FOUNDATIONLIMITED`|`FOUNDATIONLIMITED`|`FOUNDATIONLIMITED`||
|---|---|---|---|---|---|---|
|`STATEMENTOFFINANCIAL`|`ACTIVITIES`||||||
|`INCLUDINGINCOMEAND`|`EXPENDITUREACCOUNT`||||||
|`FORTHEYEARENDED31`
|`MARCH2022`
||||||
|||
`Unrestricted`|
`Designated`|
`Restricted`|
`Total`|
`Total`|
|||`funds`|`funds`|`funds`|||
|||`2022`|`2022`|`2022`|`2022`|`2021`|
||`Notes`|`£`|`£`|`£`|`£`|`£`|
|
`Incomeandendowmentsfrom:`|||||||
|
`Donationsandlegacies`|`3`|`149,451`|`-`|`246,080`|`395,531`|`410,446`|
|`Charitableactivities`|`4`|`525`|`-`|`-`|`525`|`1,580`|
|`Othertradingactivities`|`5`|`257,215`|`-`|`-`|`257,215`|`154,329`|
|`Investments`|`6`|`15,717`|`-`|`-`|`15,717`|`14,369`|
|`Furloughincome`||`9,619`|`-`|`-`|`9,619`|`67,202`|
|`Totalincome`||
`432,527`|
`-`|
`246,080`|
`678,607`|
`647,926`|
|`Expenditureon:`|||||||
|`Raising funds`|`7`|`201,128`|`-`|`-`|`201,128`|`182,943`|
|`Charitableactivities`|`9`|`183,587`|`-`|`629,466`|`813,053`|`744,857`|
|`Stadiumcontractsupport`|`10`|
`100,000`|
`-`|
`-`|
`400,000`|
`-`|
|`Totalresourcesexpended`||
`484,715`|
`-`|
`629,466`|
`1,114,181`|
`927,800`|
|`Netgainsoninvestments`|`13`|
`21,653`|
`-`|
`-`|
`21,653`|
`55,886`|
|`Netoutgoingresourcesbefore`|||||||
|`transfers`||`(30,535)`|
`-`|`(383,386)`|`(413,921)`|`(223,988)`|
|`Grosstransfersbetweenfunds`||`(574,513)`|
`500,000`|`74,513`|`-`|`-`|
|`Netmovementinfunds`||
`(605,048)`|
`500,000`|
`(308,873)`|
`(413,921)`|
`(223,988)`|
|`Fundbalancesat1 April2021`||`1,651,378`|`-`|`3,785,015`|`5,436,393`|`5,660,381`|
|`Fundbalancesat31March2022`||
`1,046,330`
|
`500,000`
|
`3,476,142`
|
`5,022,472`
|
`5,436,393`
|
||`Notes`|`£`|`2022`|`£`|`E`|`2021`
|`£`|
|---|---|---|---|---|---|---|---|
|`Cashflowsfromoperatingactivities`
`Cashgeneratedfromoperations`|`25`|||`236,910`|||`100,765`|
|`Investingactivities`
`Purchaseoftangiblefixedassets`
`Interestreceived`||`(12,365)`
`15,717`|
||`(29,381)`
`14,369`|
||
|`Netcashgeneratedfrom/(usedin)`
`investingactivities`||||`3,352`|||`(15,012)`|
|`Netcashusedinfinancingactivities`||||||||
|`Netincreaseincashandcashequivalents`||||`240,262`|||`85,753`|
|`Cashandcashequivalentsatbeginningofyear`||||`1,011,031`|||`925,278`|
|`Cashandcashequivalentsatendofyear`||||`1,251,293`|||`1,044,031`|
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|`3`|`Donationsandlegacies`|||||
|---|---|---|---|---|---|
|||`Unrestricted`|`Restricted`|`Total`|`Total`|
|||`funds`|`funds`|`2022`|`2021`|
|||`£`|`£`|`£`|`£`|
||`Donationsandgifts`|`50,211`|`13,513`|`63,724`|`64,924`|
||`Incomefromtrustsandlegacies`|`96,690`|`140,692`|`237,382`|`238,053`|
||`Grants`|`2,550`|`91,875`|`94,425`|`107,472`|
|||
`149,451`|
`246,080`|
`395,531`|
`410,446`|
||`Fortheyearended31March2021`|
`212,670`|
`197,776`|
|
`410,446`|
||`Charitableactivities`|||||
|||||`2022`|`2021`|
|||||`£`|`£`|
||`Incomingresourcesfromcharitableactivities`|||
`525`|
`1,580`|
||`Othertradingactivities`|||||
|||`Unrestricted`|`Restricted`|`Total`|`Total`|
|||`funds`|`funds`|`2022`|`2021`|
|||`£`|`£`|`£`|`£`|
||`Fundraisingevents`|`145,672`|`-`|`145,672`|`73,732`|
||`Stadiumincome`|`411,543`|`-`|`111,543`|`80,597`|
||`Othertradingactivities`|
`257,215`|
`-`|
`257,215`|
`154,329`|
||`Fortheyearended31March`|
|
|
|
|
||`2021`|
`154,279`|
`50`||
`154,329`|
||`Investments`|||||
|||||`2022`|`2021`|
|||||`£`|`£`|
||`Interestfrominvestments`
|||`15,717`
|`14,369`
|
|`7`|`Raisingfunds`|||
|---|---|---|---|
|||`2022`|`2021`|
||`Fundraisingandpublicity`|||
||`Stagingfundraisingevents`|`574`|`1,726`|
||`Otherfundraisingcosts`|`56,684`|`17,058`|
||`Staffcosts`|`96,866`|`107,677`|
||`Supportcosts(seenote10)`|`11,704`
|`13,266`
|
|||
`165,825`
|
`139,727`
|
||`Operatingcosts`|||
||`Supportcosts(seenote10)`|`35,303`
|`43,216`
|
|||
`201,128`
|
`182,943`
|
||`Trustees`|||
||`Noneofthetrustees(oranypersonsconnectedwiththem)receivedanyremunerationorbenefits`||`fromthe`|
||`charityduringtheyear.`|||
||`Charitableactivities`|||
|||`2022`|`2021`|
||||`£`|
||`Staffcosts`
`Sportscamps`|`258,100`
`71,500`|`274,204`
`39,221`|
||`Juniorgames`
`Nationalgames`
`Othersportsexpenditure`|`4,155`
`10,063`
|`(26)`
`2,518`
`4,574`
|
|||
`340,818`|
`320,491`|
||`Shareofsupportcosts(see note10)`|`472,235`
|`424,366`
|
|||
`813,053`
|
`744,857`
|
|`10`|`Supportcosts`|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||`SupportGovernance`|||`2022`|`Supportcosts`|||`Governance`||`2021`|
|||`costs`|`costs`||||||`costs`|||
|||`£`|`£`||`£`||`£`||`£`||`£`|
||`Staffcosts`|`-`|`17,243`||`17,243`|||`-`|`17,368`||`17,368`|
||`Depreciation`|`374,706`||`-`|`374,706`||`367,245`|||`-`|`367,245`|
||`Stadiumcontractsupport`|`100,000`||`-`|`100,000`|||`-`||`-`|`-`|
||`Ratesandinsurance`|`40,340`|`2,123`||`42,463`||`36,919`||`1,941`||`38,860`|
||`Maintenance`|`41,169`||`-`|`41,169`||`1,718`|||`-`|`1,718`|
||`Overheads`|`14,906`|`1,141`||`16,047`||`19,415`||`1,258`||`20,673`|
||`Finance& administration`|`3,406`|`260`||`3,666`||`1,210`||`47`||`1,257`|
||`irrecoverableVAT`|`9,412`|`495`||`9,907`||`11,125`||`586`||`11,711`|
||`Auditfees`|`-`|`5,000`||`5,000`|||`-`|`4,000`||`4,000`|
||`Legalandprofessional`|`-`|`9,041`||`9,041`|||`-`|`17,237`||`47,237`|
||`Otherdirectcosts`|`-`||`-`||`-`||`-`|`779`||`779`|
|||
`583,939`|
`35,303`|
|
`619,242`|
|
`437,632`|
|
`43,216`|
|
`480,848`|
||`Analysedbetween`|
|
|
|
|
|
|
|
|
|
|
||`Fundraising`|`11,704`||`-`|`11,704`||`43,266`|||`-`|`13,266`|
||`Trading`|`-`|`35,303`||`35,303`|||`-`|`43,216`||`43,216`|
||`Charitableactivities`|`472,235`||`-`|`472,235`||`424,366`|||`-`|`424366`|
||`Stadiumcontractsupport`|`100,000`||`-`|`100,000`|||`-`||`-`|`-`|
|||
`583,939`|
`35,303`|
|
`619,242`|
|
`437,632`|
|
`43,216`|
|
`480,849`|
||`Governancecostsincludespaymentstothe`||`auditors`|`of£5,000(2021`|||`-£4,000)for`||`auditfees.`|||
|`11`|`Employees`|||||||||||
||`Numberofemployees`|||||||||||
||`Theaveragemonthlynumber`|`ofemployees`|`duringtheyearwas:`|||||||||
||||||||||`2022`||`2021`|
||||||||||`Number`||`Number`|
||||||||||
`16`||
`18`|
||`Thefulltimeequivalentnumberofemployeesincludedwithintheaboveaverage`|||||||`numberswas`||`11`||
||`(2021:11).`|||||||||||
||`Employmentcosts`||||||||`2022`||`2021`|
||||||||||`£`||`£`|
||`Wagesandsalaries`||||||||`329,823`||`351,470`|
||`Socialsecuritycosts`||||||||`24,225`||`29,314`|
||`Otherpensioncosts`||||||||
`18,161`||
`18,465`|
||||||||||
`372,209`
||
`399,249`
|
||||
`-24-`|||||||||
|`12`|`Tangiblefixedassets`|||||
|---|---|---|---|---|---|
|||`Leasehold`||`Plantand`|`Total`|
|||`improvements`||`machinery`||
|||`£`||`£`|`£`|
||`Cost`|||||
||`At1 April2024`|`11,255,174`||`119,405`|`11,374,579`|
||`Additions`||`-`|`42,365`|`12,365`|
||`Reclassifications`|`16,419`||`(16,419)`|`-`|
||`At31March2022`|
`11,271,593`|
|
`115,351`|
`11,386,944`|
||`Depreciationandimpairment`|||||
||`At1 April2021`|`7,149,402`||`73,072`|`7,222,474`|
||`Depreciationchargedintheyear`|
`363,565`|
|
`11,144`|
`374,706`|
||`At 31March2022`|
`7,512,967`|
|
`84,213`|
`7,597,180`|
||`Carryingamount`|||||
||`At31March2022`|
`3,758,626`|
|
`31,138`|
`3,789,764`|
||`At31March2021`|
`4,105,772`|
|
`46,333`|
`4,152,105`|
|`13`|`Netgainsoninvestments`|||||
|||||`2022`|`2021`|
|||||`£`|`£`|
||`Revaluationofinvestments`|||`21,653`|`55,886`|
|`14`|`‘Fixedassetinvestments`|||||
|||`M&G`||`Other`|`Total`|
|||`Unlisted`||`investments`||
|||`investments`||||
|||`£`||`£`|`£`|
||`Costorvaluation`|||||
||`At1 April2021`|`297,130`||`1,000`|`298,130`|
||`Revaluationthisyear`|`21,653`||`-`|`21,653`|
||`At31March2022`|
`318,783`|
|
`4,000`|
`319,783`|
||`Carryingamount`|||||
||`At31March2022`|
`318,783`||
`1,000`|
`319,783`|
||`At31March2021`|
`297,130`|
|
`1,000`|
`298,130`|
|||||`2022`|`2021`|
||`Otherinvestmentscomprise:`|`Notes`||`£`|`£`|
||`Investmentsinsubsidiaries`|`24`||`1,000`|`4,000`|
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