2023-03-31-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	16
Statement ofFinancial	Activities (incorporating	the Income and	20
Expenditure Account)
Balance Sheet			21
Statement ofCash Flows			22
Notes to the Financial	Statement		23

Reference	and Administrative Information	and Administrative Information	and Administrative Information
Trustees:	CEPimm —resigned 01/12/2021
	SM Tate (Chair)
	EJones			CM Teusner
	G Ritter			L I Henderson
	JR Patchett (Treasurer)			L Russell —resigned	28/04/2022
	A J Simmons			RKing
	S EMarsh —appointed	14/02/2022		P Rankin —appointed	14/02/2022
	JP McDonagh —appointed		14/02/2022	JFMedlock —appointed		15/05/2022

		Note	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Funds	Funds	Funds	Funds	Funds	Funds
			2023	2023	2023	2021	2021	2021
				e		8	8
Income
Donations and Legacies		5	361,577	103,122	464,699	189,389	47,243	236,632
Charitable Activities		6	470,827		470,827	70,668		70,668
Other Trading Activities		7	92,304		92,304	55,795		55,795
Investments		8	97		97	2		2
Total Income			924,805	103,122	1,027,927	315,854	47,243	363,097
Expenditure
Raising Funds		9	147,044		147,044	59,562		59,562
Charitable Activities		9	780,983	125,068	906,051	415,547	30,408	445,955
Total Expenditure			928,027	120,060	1,053,095	475,109	30,408	505,517
Net income/(expenditure)			(3,222)	(21,946)	(25,168)	(159,255)	16,835	(142,420)
Transfers between	funds	18,19	48,729	(48,729)		50,769	(50,769)
Net Movement in	Funds		45,507	(70,675)	(25,168)	(108,486)	(33,934)	(142,420)
Reconciliation of	Funds
Total Funds Brought Forward			59,436	134,798	194,234	167,922	168,732	336,654
Total Funds Carried Forward		18	1114,943	64,123	169,066	59,436	134,798	194,234

Balance Sheet as at 3	1March 2023
					Total	Total
		Note	Unrestricted	Restricted	Funds	Funds
			Funds	Funds	2023	2021
						g
Fixed Assets
Tangible assets		14	51,151	39,974	91,125	119,142
Total Fixed Assets			51,151	39,974	91,125	119,142
Current Assets
Stock			1,365		1,365	1,523
Debtors		15	47,757	617	48,374	37,934
Cash at Bank and in Hand			143,133	27,830	170,963	209,190
Total Current Assets			192,255	28,447	220,702	248,647
Liabilities
Creditors falling due within	one year	16	104,271	4,298	108,569	127,722
Net Current Assets			87,984	24,149	112,133	120,925
Total Assets less Current Liabilities			139,135	64,123	203,258	240,067
Creditors falling due after more than one year		16	34,192		34,192	45,833
Net Assets			14~,943	64,123	169,066	194,234
The Funds ofthe Charity
Restricted Income Funds				64,123	64,123	134,798
Unrestricted Funds			104,943		104,943	59,436
Total Charity Funds		18	104,943	64,123	169,066	194,234

					Total	Total
				Note	Funds	Funds
					2023	2021
					8
Net cash (used in)/provided	by operating		activities	22	(26,821)	(82,159)
Cash flows from investing	activities:
Bank interest receivable					97	2
Purchase oftangible fixed assets					(10,050)	(18,720)
Proceeds from sale oftangible fixed assets Net cash provided by/(used by) investing			activities		3,195 ~6758	~18,778
Cash flows from financing	activities
Loans advanced						50,000
Loan repayments in year Net cash used in financing	activities				(4,648) ~6640	50,000
Change in cash and cash equivalents		in the year			(38,227)	(50,877)
Cash and equivalents brought forward					209,190	260,067
Cash and cash equivalents	carried forward				170,963	209,190
Cash and cash equivalents	consist of:
Cash at bank and in hand					170,963	209,190

5. Donations and Legacies	5. Donations and Legacies	5. Donations and Legacies				Total	Total
				Unrestricted	Restricted	Funds	Funds
				Funds	Funds	2023	2021
					8	s
Support				361,577	14,941	376,518	189,389
Delivery					88,181	88,181	47,243
				361,377	193,122	464,699	236,632
Income from		donations and legacies	was $464,699	(2021:6236,632) of which 6361,577 was unrestricted			(2021:
$189,389)and		6103,122 was restricted	(2021:647,243).
Income from	donations and legacies for 2021 was split, between funds, as follows:
Support -5189,389related to unrestricted funds and Knit related to restricted funds.
Delivery -	anil related to unrestricted		funds and 647,243 related to		restricted funds.
Donations	and legacies income is split as fonows:
						Local	2023
				Support	Delivery	Groups	Total
				6	s	s
Donations				233,690			233,690
Income from	Trusts			73,645	88,181		161,826
Grant income				722			722
Legacy income				59,234			59,234
Gift Aid reclaimed				9,227			9,227
				376,518	88,181		464,699
						Local	2021
				Support	Delivery	Groups	Total
				5	s		8
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		Scheme Grant		90,572			90,572
Donations in	kind			2,625			2,625
				189,389	47,243	236,632

otes to the	Financi	al Statements	for the period ended	31March 2	023
6.Charitable	Activities	Income			Total	Total
			Unrestricted	Restricted	Funds	Funds
			Funds	Funds	2023	2021
Delivery			470,827		470,827	70,668
			478827		470,827	70,668

7.Other Trading Activities Income			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2023	2021
				g
Support	83,847		83,847	55,795
Memberships	8,457		8,457

Investments			Total	Total
	Unrestricted	Restricted	Funds	Funds
	Funds	Funds	2023	2021
		K	g
Deposit Interest	97		97	2
	97		97	2

ot	es to the	Financial Stat	ements for th	e period ended	31March 2	023
9.	Analysis of	Expenditure				Total	Total
				Unrestricted	Restricted	Funds	Funds
				Funds	Funds	2023	2021
	Raising Funds
	Support			147,044		147,044	54,987
	Comm's						4,575
				147,044		147,044	59,562
	Charitable	Activities
	Delivery			722,636	106,058	828,694	349,119
	Comm's			3l		31	33,286
	Support			32,128	19,010	51,138	38,560
	Governance		(note 10)	26,188		26,188	24,990
				780,983	125,068	906,051	445,955
	Total			920,027	125,068	1,053,095	500,517

10.Governance				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2023	2021
Audit fee		8,340		8,340	7,200
Accounts and payroll fees		17,848		17,848	7,064
Allocation ofsupport costs	(note 25)				10,726
		26,188		26,188	24,990

es to the Financial Statem	es to the Financial Statem	ents for the period ended 31M	ents for the period ended 31M	ents for the period ended 31M	arch 2023
Analysis ofStaffCosts, Trustees'		Expenses and Remuneration			Total	Total
					2023	2021
					g
Salaries and wages					539,468	301,630
Social security costs					42,721	19,332
Pension costs					9,580	5,747
					097,769	326,709
The average number	ofstaff employed		by the charitable	company
during the financial	year amounted	to:			Total	Total
					2023	2021
					Number	Number
Employees					53	47
					53	47

Net (expenditure)/income	Net (expenditure)/income		Total	Total
			Funds	Funds
			2023	2021
			g	g
Depreciation			37,827	27,778
(Gain)/Loss	on disposal oftangible	fixed assets	(2955)	421
Audit fee			8,340	7,200

Notes to the Financial Statemen	ts for the	period ended	31March 20	23
14.Tangible Fixed Assets	Leasehold	Ski	Office	Motor
	Property	Equipment	Equipment	Vehicles	Total
				s	8
Cost
As at 1 October 2021	190,083	229,386	13,368	14,750	447,587
Additions		10,050			10,050
Disposais		(15,671)	(150)		(15,821)
As at 31March 2023	190,083	223,765	13318	14,750	441,816
Depreciation
As at 1 October 2021	136,095	170,696	9,456	12,198	328,445
Charge for the year	13,145	22,417	],371	894	37,827
Eliminated on Disposal		(15,449)	(132)		(15,581)
As at 31March 2023	149,240	177,664	10695	13,092	350,691
Net BookValue
As at 30 September 2021	53,988	58,690	3,912	2,552	119,142
As at 31March 2023	40,843	46,101	2,523	1,658	91,125
15.Analysis ofDebtors				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2023	2021
		s
Trade Debtors		25,479		25,479	22,166
Prepayments and accrued income		21,835		21,835	13,568
Other debtors		443	617	1,060	2,200
		47,757	617	48374	37,934
16.Analysis ofcurrent labilities and long term creditors				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2023	2021
Due within 1year
Trade creditors		3,855	200	4,055	28,843
Accruals and deferred income		82,128		82,128	81,748
Taxation and Social Security		5,776		5,776	6,692
Other Creditors		1,352	4,098	5,450	6,272
Loans		11,160		11,160	4, 167
		104,271	4,298	100,569	127,722

Notes to the Financial Statements for the period ended	Notes to the Financial Statements for the period ended	Notes to the Financial Statements for the period ended	31March 2	023
16.Analysis ofcurrent labilities and long term creditors (continued)				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2023	2021
		8	8		8
Creditors due after I year
Loans		34,192		34,192	45,833
		34,192		34,192	45,833
Deferred Income	Balance at	Received	Released	Balance at	For release:
	01.10.21	in year	in year	31.03.23	within I Year
		f.
Activity Weeks	13,800		(13,800)
Ski Lessons	11,996		(11,996)
Membership Fees	1,147	9,951	(1,147)	9,951	9,951
Total	26,943	9,951	(26,943)	9,951	9,951
Analysis ofFinancial	Instruments
				Total	Total
				2023	2021
					8
Loans payable within	I year			11,160	4,167
Loans payable within	2-5 years			34,192	40,000
Loans payable after 5	years				5,833
As at 31March 2023				45352	50rrr
17.Analysis ofNet Assets Among Funds					Total
			Unrestricted	Restricted	Funds
			Funds	Funds	2023
Fixed Assets			51,151	39,974	91,125
Current Assets			192,255	28,447	220,702
Current Liabilities			(104,271)	(4,298)	(108,569)
Long Term Liabilities			(34,192)		(34,192)
Net Assets as at 31March 2023			104,943	64,123	169,066
			Unrestricted	Restricted	Funds
			Funds	Funds	2021
Fixed Assets			27,265	91,877	119,142
Current Assets			191,628	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	134,798	194,234

Notes to the Fi	nancial State	ments for the p	eriod ende	d 31March	2023
18.Movement in	Funds	As at				As at
		01.10.21	Income	Expenditure	Transfers	31.03.23
			8			8
Restricted Funds
Fixed Assets		91,877		(12,974)	(38,929)	39,974
Susan Hall		6,150			(6,150)
Lesson Subsidies		13,970		(13,970)
Corra Foundation		5,801		(4,069)		1,732
ESC Sports England		5,000		(5,000)
Duchy ofLancaster		2,000		(2,000)
Bruce Wake Wheelchair		10,000		(10,000)
Hedley Grant			3,650		(3,650)
Mickle Fund			1,500	(1,500)
Whirlwind Trust			4,000	(4,000)
Aid i			1,000	(1,000)
Visit Scotland			3,560	(3,560)
Zochonis CT			4,000	(4,000)
Shepherd &Wedde			1,000	(1,000)
Consenio holiday			487	(487)
GFraser			1,650	(1,650)
POHWER			800			800
Sobea Foundation			3,543	(3,543)
Guyll-Leng			3,000	(3,000)
Brabners Foundation			7,500	(7,500)
Tillyloss Trust			1,515	(1,515)
Radcliffe Foundation			2,000	(2,000)
Redrow 6YP			500			500
ESCLottery			14,941	(14,941)
Dr Guthrie			1,000	(1,000)
Bruce Wake			10,000	(10,000)
SCL Trust			3,000	(366)		2,634
SSProgression	Sessions		1,200	(1,200)
British Blind Together			2,089	(2,089)
Nancy Massie			2,000	(2,000)
ITH Charitable	Trust		500	(500)
Pleasance Trust			750	(150)		600
Awards for All			7,530	(5,530)		2,000
Zochonis Trust			4,000	(1,158)		2,842
Shaniey Foundation			2,000	(2,000)
Winter Sports Foundation			11,407	(366)		11,041
Baily Thomas		134798	3,000 103 122	(1,000) ~125060	~40,729	2,000 64 123
Unrestricted Funds
General		32,171	924,805	(903,175)	(9)	53,792
Fixed Assets		27,265		(24,852)	48,738	51,151
		59,436	924,805	(928,027)	48,729	104,943
Total Funds		194,234	1,027,927	(1,053,095)		169,066

Movement in Funds (continued	)
	As at				As at
	01.10.2020	Income	Expenditure	Transfers	30.09.2021
		8	s		f.
Restricted Funds
Access for All	585			(585)
Equipment	2,020			(2,020)
Fixed Assets	94,608		(22,321)	19,590	91,877
Local DSUK Groups	9,023			(9,023)
Simon Brooke	500			(500)
Susan Hall	6, 150				6,150
Lesson Subsidies	23,410	18,543	(4,679)	(23,304)	13,970
Anton Jurgen Equipment	6,003			(6,003)
Britford Bridge	2,040			(2,040)
Corra Foundation	8,923		(3,122)		5,801
Clothworkers	6,620			(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)
Machester Guardian	2,000			(2,000)
Lynn Foundation	500	500	(286)	(714)
Trees ofDavid Solomons		1,000		(1,000)
Nancy Massie		4,000		(4,000)
ESCSports England		10,000		(5,000)	5,000
Duchy ofLancaster		2,000			2,000
Hayward Sandison Trust		1,200		(1,200)
Bruce Wake Wheelchair		10,000			10,000
	168,732	47043	(30,408)	(50,769)	134,798
Unrestricted Funds
General	143,643	315,854	(468,747)	41,421	32,171
Fixed Assets	24,279		(6,362)	9,348	27,265
	167,922	315,054	~475,709	50,769	59,436
Total Funds	336,654	363,097	~(505,577		194,234

			Unrestricted	Designated	Restricted	Total
			Funds	Funds	Funds	2023
				s
From	General Fund to Designated	Assets	(6,400)	6,400
From	Hedley Grant Fund to Designated Assets			3,650	(3,650)
From	Susan Hall Fund to General	Fund	6,150		(6,150)
From	Restricted Assets to Designated Assets			29,580	(29,580)
From	Restricted Assets to General	Fund	241		(241)

Reconciliation ofn	et	movement	in funds	to net cash flow from	operating activities
					Total	Total
					2023	2021
						s
Net movement in funds for the			reporting	period	(25,168)	(142,420)
(as per the statement	offinancial		activities)
Adjustments for:
Depreciation charges					37,827	27,778
Decrease in stock					158	(203)
Decrease/(increase)		in debtors			(10,440)	13,128
(Decrease)/increase		in creditors			(26,146)	19,139
Bank interest receivable					(97)	(2)
(Gain)/Loss on disposal oftangible fixed Net cash provided by operating activities				assets	(2,955) ~26,822	421 ~82,1592

nalysis o	fchanges in net debt
		Total		Total
		2021	Cash flows	2023
		8
Long-term	bormwings	50,000	(4,648)	45,352
Total liabilities		50,000	(4,648)	45,352
Cash and	cash equivalents	209,190	(38,227)	170,963
Total net	debt	259,199	~42, 875	216315

Support Costs						2023
		DELIVERY	COMM'S	SUPPORT	Governance	Total
Premises costs		1,090				1,090
Heat and light		4,598				4,598
Motor and travel costs		2,518				2,518
Postage and stationery		358				358
Telephone and computer	costs	22,916				22,916
Equipment hire		1,156				1,156
Maintenance		3,243				3,243
General expenses		3,801				3,801
Bank charges and interest		5,286				5,286
Staffcosts		153,376				153,376
Training		67				67
Professional fees		40,282				40,282
Depreciation		14,201				14,201
Insurance and other costs		25,369				25,369
		278v261				278,261

							2021
			DELIVERY	COMM'S	SUPPORT	Governance	Total
					5		E
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
Equipment	hire		1,005		250		1,255
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
Professional	fees					10,726	10,726
Depreciation			26,475		1,275		27,778
Insurance and other costs			17,769		2, 197		19,966
			156,421	33,287	68,031	10,726	268 465