SCUBA Jul-Aug 2026 issue 167 | Seite 13

On Training we started to roll out significant improvements to the oneday Instructor Foundation Course( IFC) to make this more deliverable to members with blended learning and using full lessons from the Instructor Manuals. The Open Water Instructor Course also maximises in water time by using online planning sessions, which enables students to also have a rescue assessment workshop. These key courses are now both more accessible and efficient to deliver, whilst remaining of the highest quality. In addition, the new Deeper Diver course was released with delivery commencing in 2026 and a major review of Advanced Diver was commenced under the leadership of David George, South West Regional Coach. Refbook was also launched to BSAC Instructor Trainers to enable them to see details of course roles in real time and also manage volunteer instructor expense claims more efficiently.
Other key achievements include the re-launch of the online BSAC Shop, with fresh products, clothing, merchandising, and training materials. These are already proving popular, as is the new eLearning platform‘ Talent LMS’ which is generating positive member feedback and improving the turnaround of training for clubs and members.
Council are acutely aware that BSAC and the diving community have challenges to address, the foremost being the decline in diver numbers. In 2024 Vice Chair Yasmine Thorn led a review that created a revised 5-year strategy with an understanding that year 1 would involve implementation of the IT infrastructure and a solid foundation for BSAC to build on. Strategy Implementation has gathered pace during 2025 and is key to securing BSAC’ s long-term resilience and sustainability with a clear focus on:
■ Improving the delivery of diver training
■ Increasing member value and engagement
■ The environment
■ Growing snorkelling
■ Embedding the effective use of new technologies and systems
■ Improving BSAC’ s effectiveness as a National Governing Body.
The business plan for 2026 commits the organisation to generate a net surplus after all costs are accounted for, with an overriding emphasis upon securing the organisation’ s long-term sustainability.
Financial position and going concern
The impact of the deficit of £ 99,537 on BSAC’ s balance sheet, is that group reserves at 31 December 2025 amount to
£ 172,324( 2024- £ 271,861). Cash at bank decreased by £ 37,462 from £ 333,900 to £ 296,438 on 31 December 2025, this was partly due to the financial loss before exceptionals, payment for the new IT system and the refurbishment of the HQ building, part of which was subsequently rented out.
The directors of BSAC have a fiduciary duty to assess and report on whether the organisation is a going concern. The directors consider it appropriate for the financial statements to be drawn up on a going concern basis.
Council would like to thank HQ staff, all volunteers, at national, regional and club level, for their time and effort. We would also like to thank our centres, overseas licensees and trade partners, who help to take BSAC to a wider audience; you are essential to the success of the new strategy and the future of BSAC.
Consolidated Financial Statements
2025
2024
For the year to 31 December 2025
£
£
Turnover Subscriptions
1,305,799
1,269,687
Retail sales, exhibitions & related events
255,770
285,157
Diver training / Instructor courses
221,578
259,287
Overseas royalties & fees
42,085
86,290
Sponsorship and grant funding
17,000
-
Other income 1,859 2,376 ⸺⸺⸺⸺ ⸺⸺⸺⸺
1,844,091 1,902,797 ⸺⸺⸺⸺ ⸺⸺⸺⸺
Other income Rents recieved
5,790
-
Deposit account interest
5,282
⸺⸺⸺⸺
1,855,163
⸺⸺⸺⸺
20,367
⸺⸺⸺⸺
1,923,164
⸺⸺⸺⸺
Expenditure Membership direct costs
730,593
745,711
Retail, exhibitions & related events
78,048
137,845
Diver training / Instructor courses & development
413,584
430,223
HQ, Council, NDC, AGM, IT & other administration costs
642,259
585,666
BSAC International & other overseas activities
7,800
7,631
Amortisation of intangible fixed assets
3,750
-
Depreciation of tangible fixed assets Fixtures and fittings
10,873
4,004
Computer equipment
8,210
⸺⸺⸺⸺
1,895,117
⸺⸺⸺⸺
6,522
⸺⸺⸺⸺
1,917,602
⸺⸺⸺⸺
Deficit / surplus / for the year
( 39,954)
5,562
Exceptional write offs
57,457
39,101
Taxation
Deficit for the financial year
2,126
⸺⸺⸺⸺
( 99,537)
⸺⸺⸺⸺
4,951
⸺⸺⸺⸺
( 38,490)
⸺⸺⸺⸺
Consolidated Balance Sheet
2025
2024
For the year to 31 December 2025
£
£
Fixed assets Intangible assets
71,250
75,000
Tangible assets
482,317
448,317
Investments
Current assets
8
⸺⸺⸺⸺
553,575
⸺⸺⸺⸺
8
⸺⸺⸺⸺
523,325
⸺⸺⸺⸺
Stocks
22,834
94,761
Debitors
186,769
180,420
Cash at bank
Creditors
Amounts falling due within one year
NET CURRENT LIABILITIES
296,438
⸺⸺⸺⸺
506,041
⸺⸺⸺⸺
⸺⸺⸺⸺
887,292
⸺⸺⸺⸺
( 381,251)
⸺⸺⸺⸺
333.900
⸺⸺⸺⸺
609,081
⸺⸺⸺⸺
⸺⸺⸺⸺
860,545
⸺⸺⸺⸺
( 251,464)
⸺⸺⸺⸺
TOTAL ASSETS LESS CURRENT LIABILITIES
⸺⸺⸺⸺
172,324
⸺⸺⸺⸺
⸺⸺⸺⸺
271,861
⸺⸺⸺⸺
RESERVES Revaluation reserve
37,412
37,412
Income and expenditure Account
134,912
⸺⸺⸺⸺
172,324
⸺⸺⸺⸺
234,449
⸺⸺⸺⸺
271,861
⸺⸺⸺⸺
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