British Sub-Aqua Club Group Income Statement | ||
For the year to 31 December 2021 | ||
2021 |
2020 |
|
Income |
£ |
£ |
Subscriptions |
1,103,837 |
1,129,200 |
Retail sales , exhibitions & related events |
181,195 |
166,839 |
Diver training / Instructor courses |
142,012 |
86,765 |
Overseas royalties & fees |
46,436 |
12,676 |
Sponsorship & grant funding |
7,000 |
5,000 |
Other income |
2,280 |
3,261 |
1,482,760 |
1,403,741 |
|
Expenditure Membership direct costs |
( 538,164 ) |
( 567,133 ) |
Retail , exhibitions & related events |
( 115,009 ) |
( 147,766 ) |
Diver training / Instructor courses & development |
( 311,161 ) |
( 236,481 ) |
HQ , Council , NDC , AGM , IT & other administration costs |
( 492,947 ) |
( 560,305 ) |
BSAC International & other overseas activities |
( 2,789 ) |
( 22,897 ) |
Sponsorship & grant funding utilised |
( 10,000 ) |
( 5,000 ) |
Depreciation |
( 19,117 ) |
( 21,725 ) |
( 1,489,187 ) |
( 1,561,307 ) |
|
Operating surplus |
( 6,427 ) |
( 157,566 ) |
Exceptional income from grant funding |
107,590 |
249,567 |
101,163 |
92,001 |
|
Bank interest receivable |
2 |
389 |
Surplus /( deficit ) from ordinary |
101,165 |
92,390 |
activities before taxation |
||
Taxation |
( 1,145 ) |
( 4,873 ) |
Surplus /( deficit ) from ordinary activities after taxation & transferred to reserves |
100,020 |
87,517 |
Total comprehensive income for the year |
100,020 |
87,517 |
Group and Company Statement of Financial Position | ||||
As at 31 December 2021 | ||||
2021 |
2020 |
|||
Group |
Company |
Group |
Company |
|
£ |
£ |
£ |
£ |
|
Fixed assets Property , plant and equipment |
366,246 |
366,246 |
376,448 |
376,448 |
Financial assets |
8 |
10 |
8 |
10 |
366,254 |
366,256 |
376,456 |
376,458 |
Current assets Inventories |
198,756 |
198,756 |
189,904 |
189,904 |
Debtors |
176,231 |
188,978 |
151,119 |
155,119 |
Cash at bank & in hand |
537,156 |
489,864 |
559,618 |
523,143 |
912,143 |
877,598 |
900,641 |
868,166 |
|
Current liabilities Creditors : Amounts falling due within one year |
( 780,824 ) |
( 774,199 ) |
( 826,466 ) |
( 816,078 ) |
Total assets less current liabilities |
497,573 |
469,655 |
450,631 |
428,546 |
Non current liabilities Creditors : Amounts falling due after one year |
- |
- |
( 53,078 ) |
( 46,297 ) |
Funded by Reserves : |
||||
Income & expenditure reserve |
497,573 |
469,655 |
397,553 |
382,249 |
Accumulated fund |
497,573 |
469,655 |
397,553 |
382,249 |