2021-09-30-accounts - The Uphill Ski Club Of Great Britain

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			Page
Report ofthe Trustees
Independent Auditor's	Report to the Members	and Trustees
Statement ofFinancial	Activities (incorpomting	the Income and	17
Expenditure Account)
Balance Sheet			18
Statement ofCash Flows			19
Notes to the Financial	Statement		20

Details of	current trustees sre available on request, orvia t	he DSUK website.
Reference	and Administrative Information
Tncsteeet	CEPimm —resigned 01/12/2021	H FCtatworthy -resigned 27/I 0/2020
	S M Tate (Chair)	FJFleming —resigned 05/04/2021
	EJones	C M Teusner
	GRiuer	LIHenderson —appointed 18/01/2021
	JRPatchett (Treasurer)	LRussell -appointed	15/03/2021
	A J Simmons	RKing —appointed	15/03/2021
	LFox —appointed 1g/01/2021 and resigned	03/06/2021
	SMarsh —appointed 14/02/2022	P Rankin —appointed	14/02/2022
	1McDanagh —appointed 14/02/2022

Report	ofthe Trustees	ofthe Trustees	ofthe Trustees	for the year ended	for the year ended	30Se	ptember 202	1
Reference	and Administrative			Information (continued)
Potronsi	David	Andrew	Smith Millie Knight			Frank Gardner		Pippa Middleton
	Lord Moyaihan			Jamie Andrew		Menus	Fitzpatrick	Mike Dixon
Principal	0+teer			Glenmore Lodge
				Aviemore
Jtegistered	0+ice:			3 Alma Terrace
				London
				SWIB 3HT
Website				www. disabili snows	rt.o .uk
Scottish Charity Number:				SC040699
Charity Commission		hiumber:		287106
Company	¹mbert			01681335(EngIand	and	Wales)
Auditor:				Jonathan N Innes FCCA
				Innes 6't Partners Limited
				Chartered Certified Accountants			and Statutory Auditors
				9 Ardrass Street
				Inverness
				IV3 5NN
Jtantrersi				BankofScotland			HSBC
				Aviemare			Saffron Walden

	Nose	uurestncted	Restricted	Total	Unrestricted	Restrkted	Total
		Funds	Funds	Funds	Fuada	Funds	Funds
		2021	2021	2021 8	2820	2020	2020f
Income
Donations end Iegacies	5	189,389	47,243	236,632	337,808	65,638	403,446
Charitable Activities	6	70,668		70,668	301,814	3,567	305,381
Other Trading Activities	'7	55,795		55,795	124,459	343	124,802
Investments	8	2		2	36	21	57
Total Income		30QI94	47243	363u7	744117	69569	833686
Expenditure
Raising Funds	9	59,562		59,562	115,834		115,834
Charitable Artivities	9	415,547	30,408	445,955	647,769	45,264	693,033
Total Expeoditure		~75,3119	30400	505,517	743,603	45864	8083167
ffet income/(expenditure)		(159,255)	16,835	(142,420)	514	24,305	24,819
Transfers between funds	18,19	50,769	(503769)		39334	(39334)
Net Movement in Funds		(108,486)	(33,934)	(142,420)	39,748	(14,929)	24,819
Reconciliation ofFunds
Total Funds Brought Forward		167,922	168,732	336,654	128,174	183,661	311,835
Total Funds Carried Forward	18	59A6	134,798	194,234	167,922	168,732	336,654

Balance Sheet as at 30September 20	21
				Total	Total
	Note	Unrestricted	Restricted	Fuads	Funds
		Funds	Funds	2021	2020f
Fixed Assets
Tangible assets	14	27,265	9I,877	119,142	128,621
Total Fbed Assets		27,265	91.8'n	119142	128,621
Current Assets
Stock		1,523		1423	1,320
Debtors	15	37,317	617	37,934	51,062
Cash at Bank and in Hand		I52,788	56,402	209,190	260,067
Total Current Assets		191,628	57,019	248,647	312,449
Liabilities
Creditors falling due within one year	16	113,624	14,098	127,722	104,416
Net Curreat Assets		78,004	42,921	120,925	208,033
Total Assets less Current Liabilities		105,269	134,798	240,067	336,654
Creditors faIling due ager more than one year	16	45,833		45,833
Net Assets		59486	134798	194,234	336654
The Funds ofthe Charity
Restricted Income Funds			134,798	134,798	168,732
Unrestricted Funds		59,436		59,436	167.922
Total Charity Funds	18	59456	134,7911	194,234	336,654

tatement ofCash Flo	ws as at3	0September 2021
				Total	Tatal
			Note	Funds	Funds
				21121 6	2020f
Net cash (used in)/provided	by operating	setivihes	23	(82,159)	7,965
Cash flows from investing	adivitiesi
Bank interest receivable				2	57
Purchase oftangible fixed assets				(18,720)	(27,209)
Proceeds from sale oftangible fixed assets Net cash provided by/(used by) investing		activities		~18,788	3,050 ~4,182
Cash tlows from fmancing	activities
Loans advanced				50,000
Net cash used in financing	activities			50,000
Change iu cash and cmh equivalents in		the year		(50,$77)	(16,137)
Cash and equivalents brought forward				260,067	276,204
Cash aud cash equivalents	carried forward			209,190	260,067
Cash and cash equivalents	consist of:
Cash st bank and in hand				209)190	260,067

Doaatious and Legacies			Total	Total
	t)ares tri cled	Restricted	Funds	Funds
	Fundsf	Funds	2021 f	2020
Support	189,389		189,389	348,940
Delivery		47,243	47,243	54,425
Local gmups				81
	189489	47,243	236,632	403,446

Donations and legacies inocme is split as	follows:
			Local	2021
	Support	Deliveryf	Groups	Total
Donations	59,788			59,788
Income from Trusts	14,923	47,243		62,166
Grant income	521			521
Legacy income	19,493			19,493
Gift Aid reclaimed	1,467			1,467
Job Retention Scbeme Grant	90,572			90,572
Donations in kind	2,625			2,625
	999999	47,949		236,632
			Local	2020
	Supportf	Delivery f	Groupsf	Total
Donations	239,744	51	81	239,876
Income from Trusts	24,133	54,374		78,507
Grant income	10,000			10,000
Job Remotion Scheme Grant	75,063			75,063
	348,940	54,425	81	403,446

Charitable			Toiul	Total
	Unrestricted	Restricted	Funds	Funds
	Fundsf	Funds f	2021	2020f
Delivery	70,668		70,668	305,381
	70,668		7II668	355381

7.Other Trading Activities	7.Other Trading Activities	7.Other Trading Activities	Income				Total	Total
					Unrestricted	Restricted	Funds	Funds
					Funds	Funds	2021	2020
					f		f
Support					55,795		55,795	124,802
					55,795		55,795	124,802
Iucotue	&om	other trading	activities	was f55,795	(2020: f124,802)	of which f55,795 was unrestricted		(2020
f124,459) aod fail wss restricted (2020:f343).
8.Investments		Income					Total	Total
					Unrestricted	Restricted	Funds	Funds
					Funds	Feeds	2021	2020
								f
Deposit	Interest				2		2	57
								57

Analysis of	Expenditure				Total	Total
			Unrestricted	Restricted	Fuads	Funds
			Funds	Fundsf	2021f	2020 f.
Raising Funds
Support			54,987		54,987	112,147
Comm's			4,575		4,575	3,687
			59,562		59562	115,834
Charitable	Activities
Delivery			321,833	27,286	349,119	513,490
Canun's			33,286		33r986	37,866
Support			35,438	3,122	38,560	109,196
Governance		(aote 10)	24,990		24,990	32,481
			415,547	30,408	445 955	693,033
Total			475,109	30,408	505,517	808,867

10.Governance					Total	Total
			Unrestricted	Restricted	Funds	P'unde
			Fundsf	10)	2021f	2020
Audit fee			7,200		7,200	8,220
Accounts and payroll	fees		7,064		7,064	9,847
Allocation ofsupport	costs	(note 24)	10,726		10,726	14,414
			22292		24999	22492

Net (expenditure)	Net (expenditure)	Total	Total
		Funds	Funds
		2021	2020f
Depreciation		27,778	30,336
(Gain)/Loss	on disposal oftangible fixed assets	421	(1,771)
Audit fee		7,200	8,220

Notes to the Financia	l Statemen	ts for the	year ended 3	0September	2021
14.Tangible Fixed Assets		Leasehold	Ski	Office	Motor
		Properlyf	Equipment	Equipment f	Vehicles	Total
Cost
As at 1 October 2020		I90,083	271,685	13,368	14,750	489,886
Additions			18,720			18,720
Dispos6ds			(61,019)			(61,019)
As at 30September	2021	190,083	229 86	13,368	14,750	447,587
Depreeiatioa
As at 1 October 2020		l27,332	214,433	8,153	11,347	361,265
Charge forke year		8,763	16,861	1,303	851	27,778
Eliminated on Disposal			(60,598)			(60,598)
As at 30September	2021	136095	170,696	9,456	12,198	328,44S
Net BookValue
As at 30 September 2020		62,751	57252	5,215	3,403	128621
As at 30September	2021	53300	58,690	31912	2,552	119142
15.Analysis ofDebtors					Total	Total
			Uurestricted	Restricted	Funds	Funds
			Fundsf	Fundsf	2021 f	2020
Trade Debtors			22,166		22,166	20,897
Prepayments and accrued income			13,568		13,568	15,816
Oker debtors			1,583	617	2,200	14,349
			37,317	617	37,934	51062
16.Analysis ofcurreat labilities and long term creditors					Total	Total
			Unrestricted	Restricted	Funds	Funds
			Funds	Funds	2021f	2020f
Due within 1year
Trade creditors			18,843	10,000	28,843	18,506
Accruals and deferred	income		81,748		81,748	73,716
Taxation and Social Security			6,692		6,692	6,086
Oker Creditors			2,174	4,098	6372	6,108
Loans			4,167		4,167
			113624	14,091	127711	1114,416

16.	Analysis of	current	labiliYies and long team creditors (continued)	labiliYies and long team creditors (continued)		Total		Total
				Unrestricted	Restricted	Funds		Funds
				Funds	Funds	2021		2020
				f				f,
	Creditors due after		1year
	Loans			45,833		45,833
				45,033		45,833
	Deferred Income		Balance at	Received	Released	Balance at	For	release:
			01.1020	in yearf	in yearf	30,09.21	tvitbin	1Year
	Activity Weeks			13,800		13,800		13,800
	Ski Lessons			11,996		11,996		115196
	Membersbip	Fees		1,147		1,147		1,147
	Total			26,943		26,943		26,943
17.	Analysis of	15(etAssets Among Funds						Total
					Uurestricted	Restricted		Funds
					Fuads	Funds		2021
					8	f.
	Fixed Assets				27,265	91,877		119,142
	Current Assets				]91,628	57,019		248,647
	Current Liabilities				(113,624)	(14,098)	(127,722)
	Long Term Liabilities				(45,833)			(45,833)
	Net Assets as at 30September 2021				59,436	134795		194,534
					Unreatdcted	Restricted		Funds
					Funds	Funds		2020
								f,
	Fixed Assets				34,013	94,608		128,621
	Current Assets				24 1.,556	70,893		312,449
	Cu5mnt Liabilities				(90,218)	(14,198)	(104,416)
	Net Assets as at30September 2020				~555 51	151,353		33*654

Movement in Funds	As at				As at
	01.10.20	Income	Expenditure	Transfers	30.09.21
Restricted Funds
Access for All	585			(585)
Equipment	2,020			(2,D20)
Fixed Assets	94,608		(22,321)	19,590	91,877
Local DS(JKGmnps	9,D23			(9,D23)
Simon Brooke	500			(500)
Susan Hall	6,150				6,150
Lesson Subsidies	23,410	l.8,543	(4,679)	(23,304)	13,970
Anton Jurgen Equipment	6,003			(6,D03)
Britfonl Bridge	2,040			(2,040)
Corra Foundation	8 4123		(3,122)		5,801
Clothworkers	6,620			(6,620)
Gordon Fraser	1,600			(1,600)
Sportsman Charity	1,500			(1,500)
Ernest Hecht	1350			(1350)
John Watson	1,000			(1,000)
Astor Foundation	1,000			(1,000)
Manchester Guardian	2,000			(2,000)
Lynn Foundation	5DO	500	(286)	(714)
Trees ofDavid Solomons		1,000		(1,ODD)
Nancy Massie		4,000		(4,DDO)
ESCSports England		10,000		(5,000)	5,DDD
Duchy ofLancaster		2,000			2,000
Hayward S andi son Trust		1,200		(1,200)
Bruce Wake Wheelchair	160,732	10,000 47,143	~30,400	~512769	10,000 134,798
Unrestricted Funds
General	143,643	315,854	(468,747)	41,421	32,171
Fixed Assets	24379		(6,362)	9,348	27,265
	167922	~3IS 54	~475,109	50769	59.436
Total Funds	336,654	363,1197	~500,01		194,234

		Unrestricted	Designated	Restricted	Total
		Funds	Funds	Fueds	2021
From	General Fund to Restricted Asset Fund	(19,590)		l9,590
From	General Fund to Designated Asset Fund	(9,348)	9,348
From	Access for All Fund to General Fund	585		(585)
From	Fxtuipment Fund to General Fund	2,020		(2,020)
From	Simon Bmoke Fund to General Fund	50D		(500)
From	Local DSUK Groups to General Fund	9,023		(9,023)
Froro	Anton Jurgen Fund to General Fund	6,0D3		(6,003)
From	Manchester Guardian Fund to General Fund	2,000		(2,000)
From	Britford Bridge Fund to General Fund	2,040		(2,040)
From	Lynn Foundation Fund to General Fund	714		(714)
From	Ernest Hecht Fund to General Fund	1,250		(1450)
From	John Watson Fund to General Fund	1,000		(1,000)
From	Gordon Fraser Fund to General Fund	1,600		(1,600)
From	Clothworkers Fund to General Fund	6,620		(6,620)
From	Astor Foundation Fund toGeneral Fund	1,000		(1,000)
From	Sportsman Charity Fund to General Fund	1,500		(1,500)
From	Trees ofSolomons Fund to General Fund	1,000		(1,ODD)
From	Nancy Massie Fund to General Fund	4,000		(4,000)
From	ESCSports England Fund to General Fund	5,000		(5,000)
From	Hayward Sandison Fund to General Fund	1,200		(1,200)
From	Lesson Subsidies Fund to General Fond	23,3D4		(23,304)
		41,421	9848	~(10.76

Reconciliation ofn	et movement	in funds	to uet cash flow from op	erating activities
				Total	Total
				2021f	2020f
Net movemeut in funds for the		reporting	period	(142320)	244)19
(asper the statement	offinancial	activities)
Adjustments for:
Depreciation charges				27,778	30,336
Decrease in stack				(203)	2,886
Decrease/(increase)	in debtors			13,128	175,427
(Decrease)/hcrease	in creditors			19,139	(223,675)
Bank interest receivable				(2)	(57)
(Gain)/Loss on disposal oftangible fixed			assets	421	(],771)
Net cash provided	by operating	activities

s to the Financial Statements	for the year ende	d 30Seyt	enther 20	21
upport Costs					2021
	DELIVERY	COMIvl'8	SUPPORT f.	Governancef	Total
Heat and light	2,786	231	696		3,713
Postage and stationery	1,927	359	478		2,764
Telephone and computer costs	8,697	3,475	1,970		14,142
Eqmpment lure	1,005		250		1255
Maintenance	1,460	127	4,033		5,620
General expenses	10,047	192	1,592		11,831
Staffcosts	86,255	28,875	55,540		170,670
Pros:ssional fees				10,726	10,726
Depreciation	26,475	28	1375		27,778
Insurance and other costs	1.7,769		2,197		19,966
	156421	33 87	68,031	10,726	268 465
					2020
	DELIVERY	COMM'S	SUPPORT	Governance	Total
					8
Heat and light	7,294		1,823		9,117
Postage and stationery	1,080	336	244		1,660
Telephone sud 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	4,36I		30,465
Staffcosts	83,538	27,333	93,725		204,596
Professional fees	139	420	230	14,414	15,203
Depreciation	28,597	33	1,706		30,336
insurance and other costs	19,675		4,493		24,168
	174,437	37,682	108,228	14,414	334,761