2020-09-30-accounts - The Uphill Ski Club Of Great Britain

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Report ofthe Trustees
Independent Auditor's	Report to the Members	and Trustees
Statement ofFinancial	Activities (incorporating	the Income and	12
Expenditure Account)
Balance Sheet			13
Statement ofCash Flows			14
Notes to the Financial	Statement		15

	Note	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2020	2020	2020	2019	2019	2019
Income
Donations and Legacies		337,808	65,638	403,446	227,820	59,778	287,598
Charitable Activities		301,814	3,567	305,381	464,309	11,608	475,917
Other Trading Activities		124,459	343	124,802	134,527		134,527
Investments		36	21	57		27	27
Total Income		764,117	69,569	833,686	826,656	71,413	898,069
Expenditure
Raising Funds	9	115,834		115,834	91,680		91,680
Charitable Activities	9	647,769	45,264	693,033	776,383	32,713	809,096
Total Expenditure		763,603	45,264	808,867	868,063	32,713	900,776
Net income/(expenditure)		514	24,305	24,819	(41,407)	38,700	(2,707)
Transfers between funds	18,19	39,234	(39,234)		(7,006)	7,006
Net Movement in Funds		39,748	(14,929)	24,819	(48,413)	45,706	(2,707)
Reconciliation ofFunds
Total Funds Brought Forward		128,174	183,661	311,835	176,587	137,955	314,542
Total Funds Carried Forward	18	167,922	168,732	336,654	128,174	183,661	311,835

Balance Sh	eet as at30September	2020
					Total	Total
		Note	Unrestricted	Restricted	Funds	Funds
			Funds	Funds	2020	2019
Fixed Assets
Tangible assets		14	34,013	94,608	128,621	133,027
Total Fixed Assets			34,013	94,608	128,621	133,027
Current Assets
Stock			1,320		1,320	4,206
Debtors		15	50,200	862	51,062	226,489
Cash at Bank	and in Hand		172,607	87,460	260,067	276,204
Total Current	Assets		224,127	88+22	312,449	506,899
Liabilities
Creditors falling due within one year		16	90,218	14,198	104,416	328,091
Net Current Assets			133,909	74,124	208,033	.178,808
Net Assets			167,922	168,732	336,654	311,835
The Funds ofthe Charity
Restricted Income Funds				168,732	168,732	183,661
Unrestricted	Funds		167,922		167,922	128,174
Total Charity	Funds	18	167,922	168,732	336,654	311,835

						Total	Total
					Note	Funds	Funds
						2020	2019
Net cash (used in)/provided		by operating		activities	23	7,965	(6,149)
Cash flows from investing		activities:
Bank interest receivable							27
Hire purchase interest payable							(364)
Purchase oftangible fixed	assets					(27,209)	(17,740)
Proceeds from sale oftangible fixed assets						3,050	18,436
Net cash provided by/(used		by) investing		activities		(24,102)	359
Cash flows from financing		activities
Hire purchase repayments	in	year					(1,384)
Net cash used in financing		activities					(1,384)
Change in cash and cash	equivalents		in	the year		(16,137)	(7,174)
Cash and equivalents brought forward						276,204	283,378
Cash and cash equivalents		carried forward				260,067	276,204
Cash and cash equivalents		consist of:
Cash at bank and in hand						260,067	276,204

5.Donations			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2020	2019
Support	283,383	65,557	348,940	227,637
Delivery	54,425		54,425	59,961
Local groups		81	81
	337,808	65,638	403,446	287,598

Charitable			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2020	2019
Delivery	301,814	3,567	305,381	475,917
	301,814	3,567	305,381	475,917

Other Trading Activities Income			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2020	2019
Support	124,459	343	124,802	134,527
	124,459	343	124,802	134,527

otes to the	Financial Statemen	ts for the year ended 3	0September	2020
8.Investments	Income			Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2020	2019
Deposit Interest		36	21	57	27
		36	21	57	27

9.Analysis of	Expenditure	Expenditure				Total	Total
				Unrestricted	Restricted	Funds	Funds
				Funds	Funds	2020	2019
Raising Funds
Support				112,147		112,147	74,242
Comm's				3,687		3,687	17,438
				115,834		115,834	91,680
Charitable	Activities
Delivery				472,282	41,208	513,490	649,346
Comm's				37,866		37,866	44,462
Support				106,086	3,110	109,196	92,018
Parasnowsport		team					91
Governance			(note 10)	31,535	946	32,481	23,179
				647,769	45,264	693,033	809,096
Total				763,603	45,264	808,867	900,776

Notes to the Financial Stateme	nts	for the yea	r ended 3	0September	2020
10.Governance					Total	Total
		Unrestricted		Restricted	Funds	Funds
			Funds	Funds	2020	2019
Audit fee			8,220		8,220	5,590
Accounts fee			9,847		9,847	10,160
Allocation ofsupport costs	(note 24)		13,468	946	14,414	7,429
			31,535	946	32,481	23,179
11.Analysis ofStaff Costs, Trustees'	Expenses and Remuneration				Total	Total
					2020	2019
Salaries and wages					323,935	307,607
Social security costs					21,199	19,889
Pension costs					5,835	4,033
					350,969	331,529
The average number ofstaff employed		by the charitable	company
duririg the financial year amounted	to:				Total	Total
					2020	2019
					Number	Number
Employees					47	33
					47	33

13.Net (expenditure)/income	13.Net (expenditure)/income					Total	Total
						Funds	Funds
						2020	2019
Depreciation						30,336	26,224
(Gain)/Loss on disposal	oftangible	fixed assets				(1,771)	1,646
Audit fee						8,220	5,590
14.Tangible Fixed Assets		Leasehold	Ski		Office	Motor
		Property	Equipment		Equipment	Vehicles	Total
Cost
As at 1.October 2019		190,083	293,025		13,368	14,750	511,226
Additions			27,209				27,209
Disposals			(48,549)				(48,549)
As at 30September	2020	190,083	271,685		13,368	14,750	489,886
Depreciation
As at 1 October 2019		118,570	243,003		6,414	10,212	378,199
Charge for the year		8,762	18,700		1,739	1,135	30,336
Eliminated on Disposal			(47,270)				(47,270)
As at 30September	2020	127,332	214,433		8,153	11,347	361,265
Net BookValue
As at 30September 2019		71,513	50,022		6,954	4,538	133,027
As at 30September	2020	. 62,751	57,252		5,215	3,403	128,621
15.Analysis ofDebtors						Total	Total
			Unrestricted		Restricted	Funds	Funds
			Funds		Funds	2020	2019
Trade Debtors			20,897			20,897	153,280
Prepayments and accrued income			15,816			15,816	70,092
Other debtors			13,487		862	14,349	3,117
			50,200	.	862	51,062	226,489

Notes to the Financial Stat	ements for the year ended	ements for the year ended	30September	2020
16.Analysis ofcurrent labilities	and long term creditors			Total		Total
		Unrestricted	Restricted	Funds		Funds
		Funds	Funds	2020		2019
Due within 1year
Trade creditors		8,506	10,000	18,506		36,819
Accruals and deferred income		73,716		73,716		279,387
Taxation and Social Security		6,086		6,086		5,469
Other Creditors		1,910	4,198	6,108		6,416
		90,218	14,198	104,416		328,091
Deferred Income	Balance at	Received	Released	Balance at	For	release:
	01.10.19	in year	in year	30.09.20	within	1Year
Activity Weeks	184,544		(184,544)
Ski Lessons	57,897		(57,897)
Events	18,290		(18,290)
Total	260,731		(260,731)
17.Analysis ofNet Assets Among	Funds					Total
			Unrestricted	Restricted		Funds
			Funds	Funds		2020
Fixed Assets			34,013	94,608		128,621
Current Assets			224,127	88,322		312,449
Current Liabilities			(90,218)	(14,198)	(104,416)
Net Assets as at30September	2020		167,922	168,732		336,654
			Unrestricted	Restricted		Funds
			Funds	Funds		2019
Fixed Assets			46,404	86,623		133,027
Current Assets			395,013	111,886		506,899
Current Liabilities			(313,243)	(14,848)	(328,091)
Net Assets as at 30September	2019		128,174	183,661		311,835

Notes to the F	inancial State	ments for the ye	ar ended	30September	2020
18.Movement in	Funds	As at				As at
		01.10.2019	Income	Expenditure	Transfers	30.09.2020
Restricted Funds
Access for All		585				585
Equipment		6,655	500	(722)	(4,413)	2,020
Fixed Assets		86,623		(19,181)	27,166	94,608
Local DSUK Groups		11,103	4,478	(6,558)		9,023
Simon Brooke		500				500
Susan Hall		6,150				6,150
Lesson Subsidies		27,223	31,632	(10,704)	(24,741)	23,410
Peter Harrison		1,778			(1,778)
Anton Jurgen	Equipment	6,003				6,003
Tesco Training		1,021			(1,021)
Britford Bridge		17,000		(1,973)	(12,987)	2,040
John Apthorp		19,020		(2,575)	(16,445)
Corra Foundation			12,033	(3,110)		8,923
Clothworkers			10,000	(441)	(2,939)	6,620
Gordon Fraser			1,600			1,600
Sportsman Charity			1,500			1,500
Ernest Hecht			1,250			1,250
John Watson			1,000			1,000
Astor Foundation			1,000			1,000
Morrisons			4,576		(4,576)
Manchester Guardian					2,000	2,000
Lynn Foundation					500	500
		183,661	69,569	45,264	39,234	168,732
Unrestricted	Funds
General		94,478	764,117	(755,465)	40,513	143,643
Fixed Assets		33,696		(8,138)	(1,279)	24,279
		128,174			39,234	167,922
Total Funds		311,835				336,654

				Unrestricted	Designated	Restricted	Total
				Funds	Funds	Funds	2020
From	General Fund	to Restricted Asset Fund		(27,166)		27,166
From	Designated Asset Fund to General Fund			1,279	(1,279)
From	Equipment Fund to General Fund			4,413		(4,413)
From	Lesson Subsidies Fund to General Fund			24,741		(24,741)
From	Peter Harrison	Fund to General Fund		1,778		(1,778)
From	Tesco Training	Fund to General Fund		1,021		(1,021)
From	Britford Bridge Fund to General Fund			12,987		(12,987)
From	John Apthorp	Fund to General Fund		16,445		(16,445)
From	Clothworkers	Fund to General Fund		2,939		(2,939)
From	Morrisons Fund to General Fund			4,576		(4,576)
From	General Fund	to Manchester Guardian	Fund	(2,000)		2,000
From	General Fund	to Lynn Foundation Fund		(500)		500
				40,513	(1,279)	(39,234)

Reconciliation	ofnet movement	iri funds	to net cash flow from operating
				Total	Total
				2020	2019
Net movement	in funds for the	reporting	period	24,819	(2,707)
(as per the statement offinancial		activities)
Adjustments	for:
Depreciation	charges			30,336	26,224
Decrease in	stock			2,886	1,171
Decrease/(increase) in debtors				175,427	(47,012)
(Decrease)/Increase in creditors				(223,675)	14,192
Bank interest	receivable			(»)	(27)
Hire purchase interest payable					364
(Gain)/Loss	on disposal oftangible fixed		assets	(1,771)	1,646
Net cash provided by operating		activities		7,965	6,149)

to the Financial Statements	for the year ende	d 30Septe	mber 20	20
upport Costs					2020
	DELIVERY	COMM'S	SUPPORT	Governance	Total
Heat and light	7,294		1,823		9,117
Postage and stationery	1,080	336	244		1,660
Telephone and computer costs	6,955	7,955	1,394		16,304
Equipment hire	989		247		1,236
Maintenance	1,671		5		1,676
General expenses	24,499	1,605	4,361		30,465
Staffcosts	83,538	27,333	93,725		204,596
Professional fees	139	420	230		789
Depreciation	28,597	33	1,706		30,336
Insurance and other costs	19,675		4,493		24,168
	174,437	37,682	108,228		320,347
					2019
	DELIVERY	COMM'S	SUPPORT	Governance	Total
Heat and light	1,780		445		2,225
Postage and stationery	2,915	3,402.	645		6,962
Telephone and computer costs	10,738	8,708	2,318		21,764
Equipment hire	870		217		1,087
Maintenance	202		119		321
General expenses	27,267	1,689	3,809		32,765
Staffcosts	80,198	30,217	75,298		185,713
Professional fees	688		920	7,429	9,037
Depreciation	23,198	447	2,579		26,224
Insurance and other costs	19,701		4,865		24,566
	167,557	44,463	91,215	7,429	310,664