Pathways - 2016 Adults Secondary age Primary age First contact Beginners course Beginners course Berinsfield/ Wheatley Novice Club sessions Junior sessions Berinsfield/ Wheatley Development Club sessions
Pathways - future? Adults Secondary age Primary age First contact Taster session Corporate event School have a go Party/Fete PE lessons Party/Fete Beginner Beginners course
Fast track Beginners course
School club Leisure centre/ School club Novice Club sessions
1-1 sessions Junior sessions
School club Leisure/school club Minis sessions Development Boost courses 1-1 sessions Junior sessions Minis sessions Junior sessions Performance Programmed 1-1 sessions Programmed 1-1 sessions N/A Leisure Club sessions Junior/club sessions N/A
CASC benefits • Exempt from corporation tax on trading profits if turnover under £50,000
• Last year our total turnover was around £15,000.
• No VAT until trading turnover exceeds £85,000
• Only "trading income" is taxable
• Gift aid on donations (not membership)
• Trading subsidiary can be a full business owned by the club which gift aids its profits to the club. Would probably do this when nearing the VAT limit, but would then need two lots of accounts/directors