BRITISH SUB-AQUA CLUB

• ◆

  5 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Johnstone Howell & Co

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. BRITISH SUB-AQUA CLUB · parent
   1. BSAC International Limited

Significant events

• “The BSAC 2024 conference was the first conference since Covid. It was a positive platform for members to get together, share ideas and listen to both BSAC and external speakers.”
• “In 2024, BSAC joined the Clean Water Alliance, which includes 14 other National Governing bodies in England and Wales.”
• “The year also saw the appointment of Sophie Heptonstall, a National Instructor and former National Diving Officer, as the Head of Diving & Training.”
• “Sport 80 were appointed as the new membership platform supplier for BSAC.”
• “The Freshers and University project was a success this year, and the new appointment of Joe Westnedge as Uni Co Ordinator has helped support the work. 821 new freshers joined BSAC with the involvement of over 30 Universities.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

20

last 12 months

Capital events

0

last 24 months

Officers appointed

5

last 12 months

Officers resigned

5

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +5.6%

  £1,801,973 → £1,902,797

• Cash

  -25.3%

  £446,963 → £333,900

• Net assets

  -12.4%

  £310,351 → £271,861

  lowest in 4 filed years

• Employees

  +5.6%

  18 → 19

  highest in 4 filed years

• Operating profit

  +50.9%

  -£109,772 → -£53,906

• Profit before tax

  +66.6%

  -£100,322 → -£33,539

• Wages

  +3.9%

  £668,543 → £694,568

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers