Page 102 - BWA Annual Report 2023

WESTERN AUSTRALIAN BASKETBALL FEDERATION (INC.)
Change in Presentation and Classification of Income and Expenditure
During the year the Association changed the presentation of the statement of profit and loss to reflection reclassifications of items of income and expenditure to better reflect the Association’s operations. This change has not affected reported profit or loss and is a change in presentation and reclassification only. Comparative information has been updated to reflect this change.
Detailed income and expenditure statement (unaudited)
SECTION D. UNAUDITED INFORMATION
This section of the notes includes additional financial statements that have not been audited by the Association’s auditor.
as at 31 December 2023
Operating income
Administration, affiliation, and referee fees Contract agreement revenue
Grant revenue
Merchandise sales
Programs competitions events courses (PCEC): PCEC - High Performance
PCEC - NBL1
PCEC - Nominations
PCEC - Participation
PCEC - Referee fees recouped
PCEC - Perth Lynx
PCEC - Perth Metro Basketball League PCEC - Stadium
PCEC - Other:
 BWA Admissions & Ticket sales
 Participant fees
 Penalty fees
 Regional Development Program  WABL Admissions and ticket sales  Other
BWA Registrations Interest income
VW cleaning contribution Sponsorship income Rent
Other income
Operating expenditure
Accounting and audit fees Advertising and promotion Bank fees
Consultancy
Cleaning
Depreciation and amortisation Doubtful debt expense Employment benefit expense Entertainment and gifts
Hire costs:
Court hire P a g e | 21
00
Unaudited Unaudited
2023 2022 $$
3,920 93,324 1,057,059
54,090 - 1,054,453 279,196
- 380,618 492,713 97,119 236,420 - 581,445 631,119
68,589 265,542 31,373 - - - 2,015,360 18,737 145,123 601,480 986 259
264,518
813,221 405,691
565,679 154,811 427,637 120,698 555,254
712,558
72,152 245,005
16,474 18,113 67,440 17,869
2,053,762 53,198
72,561 1,565,953 15,449 7,793
9,380,139
6,954,622
36,176 53,164 8,257 60,630 149,915 93,466 11,316 3,829,501 6,557
173,857
23,333 50,066 9,774 369,826 83,093
100,243 2,878 4,019,709 22,151
235,724