Calday Grange Swimming Pool Trust Annual Accounts and Reports for the year ended 31 August 2024 Registered Charity No 1056069
Calday Grange Swlmrning Pool Trust Annual Report for the year endlng 31 August 2024 Calday Gran6e Swimming Ppol Trust, Gourleys Lane, West Kirby, Wirral, CF148 8A5 Is reglstered with the Charlry Commls51on (No 10560691 End constltuted bv Deed of frust, The Charlty15 admlnlstered by the Trustees: Chairman other Trustees MrJohn Chapman Mrs Sandra Hlnd Mrs Catherlne Johnson, Mr R Ross Mr Phll Hastiin Mr Phll Jones MrAndrew Durkln Mrs Heather Lovell Resigned 24 Novèmber 2023 Resigned 24 November 2023 Appointed 7 February 2024 Structure Govemance and Management Appointment of Tmstees can be for varlous reasons, The orlglnal Trustee5 were elected, from the groups who usethe pool on a regular basls, to provld& a falr representatlon to all. If posslbl&, a Trustée retiring wlll recommend a rep1arnent from thelr groupi to allow for some contlnuity. We have o1£0 appointed frustees, for their specific knowledge or expert15e, following an i nterview. New Trustees 8re also recrulted by clrculatlng the user groups and asklng forvolunteers wlth requlred experlence, The Trustees are aware of varlou5 risks to the charity Bnd regularly revlew all rlsk factors, Systems and proc&dures have boen establlshed to manage these rlsk5. Risks assessed Include the physlcal rlsks Involved with running 8 swi mming pool and the rlsks Involved wlth fundlng and running c05tS. TheTrustees delegate the dAy.to-day managementofthe Charityto GaryLewlgthe pool managerwho tal<es advlce from the senior trustee John Chapman. Trustee meetlngs are held on a quarterly basls unless there Is anythin8 slgnlficant to dtscuss. rhe 8ddress of our banklnE provlder Is Barclays Bank PLC, Leicester, LE87 2B&. Oblectlves and Actlvltle5 The oblectitre of thp Charlty Is to malntain Calday Gra nge Swlrnming Pool for the communal use of local club5 and oryanisations. The Trustees aim to sustaln and Improve the standards of the faclllties provided at the swimmlng pool for the beneflt of local user5. The charSty employs full-tlrne and part tlme pool attendants, some of whom ère members of the user groups. The Charlty relles on thÈ contlnuing support cf the user groUP5 and on the help of volunteers. The Trustees have taken Into account the guldance Issued by the Charlty Cornmlsslon on publlc benefit. There Is an agreement whereby the Trust leases the premlse5 from the Governors of Calday Grange Grammar School, which take5 Into account swlmming tlme made avallable to the school. The Trust h8s a long-term lease on the pool. Charltv Number 1056069
Calday Grange Swlmming Pool Trust Achlevement and Performgn¢e Durlng the perlod, user groups coverlng all age r&nges continued to use thè pool on a regular basis. Local schools, swlmming is an important contslbutlon ta the use of the pool. The attendance for the swlmmlng lessons run by the Trust has beèn increaied through tho year, Includlng the adult lessons added last year. The frust reiVed donatlons frum Gofundme and Calday Golf club C3ptaln's charlty towards the improvement projeGt. An Overhead projector was donated by the Swimming cluh, and there were several personal donations towards the bulldlng praJe¢t Plans for futurp The Trvstees are looklng at plans to extend and update the facility in the cornlng perlods. Plans have been dr3wn up artd a planning appllcalon has been appraved, The school, as landlord, have Indlcated thei r approval. We have Edded a classroom / staff room, and better dlsabled faclljties a the final Part, upgrading the changlng rooms and entrance, wlll contintse as a nd when funds are avallable, Movin6 forward wlll depÈnd on any 8raNts avallable as the Trustees Ere now aware af the I ncreased burden approachlng, due to fuel costs. User groups have contributed vla eur Gofundme page, We have had ongoin8 pfDblems wlth boiler5 th15 year, whlch has resulted in hlEher th8n USLJal mal ntenAnce costs for plant & equipment, Flnan¢lal R2vlew Reserves were accumulated In thè past, so that further improvements can be carrled out. There have been no 518ntficznt events to report whlch mlght affect thp flnanclal performancÈ or posltion of the Charity. ReseeS Pollcv The Trust W93 created to manage the swimmin8 pool forthe benefit of the local communlty. The Trustees have considered the requirement to hold resekve5 on the follDwlng b4ses', - Thft pool is quite old and there will be a constant re4uirÈh)ent for maintenance, Thls maintenance wlll sometimes necessitate planned closure gf the Pool, resulting in1055 of earni ngs. There will always be a chance of emer8ency closure, due ta fallure of equlpment etc. asa In resultlng In loss of Income. If fpr any reason the pool were to close permanently, we would requlre funds to pay creditors nd to Cover our statutory liability to employees. Where posslble, the Trustees try to plan clos6down and repalr actlvltles to take place eath summer and, In dolng thls, assess what work will be dont. The funds required are accumulated in reserves. In some cases, If the work planned is on a largp scale, the Trustees wlll need tD accumulate reserves over longer perlod. It Is also necessary to bulld In a contl ngency f und to cover unplanned emergency repalr costs. The Reserves total Includes capltallsed plant and machlnery and bulldlng alteratlonstDtalllng £74,847 The Trustees, continued aim 15 to increase the Reserves, to enable more Improvements to buildings, plant and equlpment. Charity Number 1056069
C#lday Grange Swimmi,ng Pool Trust R¢$éNAS atthe end of the perlod were £198,316 madé up o$folltNS: Tradlngsurplus Ititsrest recelved Donations & Grants RoseN.es brought forwfjrd 175,121 The Yrustees declare thattheyhave approved the Trurtees Reportabove. Slgned aTh behalf of the tharlbla Trustées. Dato,. Charliy Number 1056069
Calday Grange Swimmlng Pool Trust Independent Examinels Reportto thelfrustoes of Calday Grange SwlrtMnln8 Pool Trust I report on the Accounts of the Trustfor the year ending 31 August 2024 whlch are set out Dn pages 6tol5, Respertlve responslbllltles of Trusteps and Examlner As the Charity'5 Trusteesi you are responslble for the preparatlon Df the Account51 you conslder that the audit requirement of seeclon 14421 of the Charlttes Act 2011 {the 2011 Act) doe5 not apply and that an iftdependent pxamlnation Is needed. It Is my responslblllty tv examlne the a¢counts under 5ectlon 145 of the 2011 Ad and to state, on the basis of procedures speclfled In the GÈnÉral Dlrectlons given by the Char1ty Commlssloners under 5e¢tlon 14515llb) of the 2011 Act, whether particular matters have come to my attentlon, Basis of Independent Examlner's Report My eximination was cirri@d out in accordance with the General Dlrectlons glven by the Ch3rlty Commlssloners. An examlnatiDn Includes a revlew of the accounting records kept by tho charlty and com parison of tha accounts presented wlth thDse records. It, also Includes conslderatian of any unusual Items or dlsclosures In the Accounts and seek explanations from you 45 Trustees concornlng any such matters. The procedure5 undertaken do r)ot provlde all theÈvidence that would be required in an audit and, consequently, I do nct expre55 an audit oplnlon on the vlew glven by the AccDunt5. Independent £xanilner'5 Staternent I have completed my exami hation, I tonfirm that no m aterial mattèrs have corrte to my attention in connectlon wlth the examl natlon glvlng me cause to belleve that ID any materlal respect: l. A¢countlng retords were not kept in respect of the Trust as required by section 130 of tl)e Act,, 2. The accounts do nat comply with those records; or 3. The accounts do not Comply wlth the applicable requirements concerning the form and content of accounts set out In the Charities IAccount5 and Reports) Regulations 2008 other than any requir@ment that the accounts give a 'true and fair view, whlch is not a matter consldered as part of an Independent examlnatlon I have no concern5 and have como acros5 no other matters in connection with the examination to which attention should be drawn in thls report In order to enable a prc>per understa ndlng of the accounts to be reached. 10,6.*S Chartered Cortiflod A¢eountFJnt Haines Watts Wirral Limited l Abbots Quay Monks Ferry Birkenhead, Merseyside CH415LH Charity Number IQ56069
Calday Grange Swlmming Pool Trust st4tement of FJnaThclal Actlvlties for the year endln8 31 Ausust 2024 Notes Unrestrl¢ted Restricted Funds 2024 Funds 2024 2024 Total 2023 Total Income Don8tlons and legacl@s Income from charltable actlvltie5 Investment income Total Income 14,678 14,678 492,233 4,451 443,973 301 448 725 492,Z33 93 8 5082 Expendlture Expendlture on ralslng funds,, Rai51ng funds withln tho Charltv Expendlture on charitable activltles Total expendilure 465 932 465,932 19 D85 485 017 19,085 485,017 419 365 419,365 Net Incomeforthe yesr 27,6D2 (4,4071 23,195 29,360 Total fL4nds atl September 2023 70 714 a7 IEL121 Total funds at 31 August 2024 . A21L6 L121 The statement of flnanclal activitie5 includes all galns and losses re¢ogn ised in the year. All income and expendlture derlves from continuirtg activities. Charitv Number 1056069
talday Grange.Swimrning Pool Trust Statémerkt of Rnancial Position 48 at 31sI Au8USt2024 Note .Fl%ed Assets Tangible fixed Hssets Total Fixed As$ats 2023 74A47 74,847 . turYentAssets Debtors Cash at bank 8nd'in hand Tthtal turYeAt Assets 48,538 170,072 Cre£fitors: amounts falling duè wlthln oneyoar 13 Net Cuttent Assets 14 Inr4me Funds Unrestricted Funds , Restrfcted Fuftds Totsl Funrls 198 316 170,714 C M Johnson, Treasurer irman Dats
Calday Grange Swlmming Pool Trust Statement of C85h Flows as at 31" August 2024 Net cash f lows from operatlng actlvftles Net Income/léxpeDdlture) for the reportin8 perlod (as per statement of financial activliles) Adjustments for: 2024 2025 23,195,00 29,360.00 Depreciatlon ¢harge5 (Increasel/decrease In debtors Increaselldecreasèl i n creditDrs Interest 42,204.00 23,D2Q,QQ 9,738,OQ 7,319.DO 5,229,00 12,095,00 1,301.00 301.00 Net cash used In operatlng actlvltles 56 855.00 Cash flDWS Irom lTr¥estlng actlvltles Interest recelved 1,301.00 301,00 Purchase of property, plantdnd equipmeht Net $h used In Investin8 actlvltles 89,287.00 87 986.00 3010 Change In and ¢ash equlvalents in the r8POrting perlod Cash and cash equlvèlehts at the begl nnlng Of the reportlng perlod Cash and cash equivalents 8t the end of thè repurting period 38,855.00 57,15&1JO 150,651.00 93,495.00 111,796.00 150,651,IXI Charlty Number 1056069
Calday Grange Swimming Pool Trust Notes to theAccounts Baslsof AEcountlng The Flnancla I Statements of the CharltV& whlch Is a publlc beneflt entlty under FR5 102, have béen prepared in accordanc2 wlth 'A¢UntIng and Reportlng by Charitles.. Statement of Recommended Practice applicable to charltles preparing thelr accounts In accordance with the Flnancial Reporting Standard appllcable In the U K and Republic OF Irela nd IFRS 1021 leffectlve l January 2015),, Flnanclal Reportlng Standard 102 'The Financlal Reportln8 Standard appllcable In the UK and Republic of I reland, and the Charlties Act 2011. The financi31 statement's have been prepared under the hlstorical cost coThvèntlDn. Preparatlon of the Accounts on a golng concerh ba$ The Trustees have consldered the f uture trading of the Charlty. They have a reasonable expectatlon that the Charlty can continue to meet Itslla bilitles as they fall due, On thi5 basls, thg trustees considttr It approprlate to prepare the flnanclal statements OTh the goln8 concern basls. 2 Accountlng Pollcies INCOME Judgements and key 50urcé5 of estimation unceitalnty The preparation of the Flnanclal Statements requlres Management to rnakè judg&ments, estimates and assumpiions that affect the amounts reported, These estim8tes and judgements aro contlnually reviewed and are based on exp@rlence and other factors, Includlng expettatlons of f uture events that are believed to be teasonable under the circum5t8nces. Fund accounting U nrestrTrted funds are avallable for use at the discrEtion of the Trustees to further any of the Charttls purposes. Deslgnated funds are unrestrlcted funds, earmarked by the Trustee5 for a partlcular project or commitment. Restrlcted funds are subJected to restrlctlons on thelr expenditure declared by the donor or thrDugh the terms of an appeLII, a ryd fall into one of sub-classes: restrlcted income fund5 Qr endowment f unds. INCOME All Incomi n8 resources are Induded In the Statement of Flnanclal Actlvltles ISOFAI when entltlement has pa55ed to the Charity; it is probable that the economic benetlts associated with the transactlon will flow to the charlty and th¢ 8 mount Can be rellably measured. The fol ltsmrtg specific policie5 are applied to particular categorle5 of Incamo". Income frDm donatlons or grants Is recognlsed when there is evidence of entltlemerrt to the gift, reIpt is probable and its amount can be measured reliably. Legacy income is recognlsed when tecelpt Is probable and entltlement Is established. Income from donated 8oods is measured at the falr value of the goods, unless It15 Impractical to measure rellably, In whlch case the valuels derlved from the cost to the donor or the estimated re-sale value, Don41od faclllti@s alld Services arè recognlsed In the Accounts when recelved, If the value can be rellably measured. No arnounts are Included for the contribution of general Charity Number 1056069
Calday Grange Swimming Pool Trust volunteers. Incomo from eontra¢t5 for the supply of servlces Is recognlsed th the dellvery of the contracted Service. This is classlf led as unrestricted funds unle55 there Is a contractual requirement for It to be Spent Dn a partlcular purpose and returned if unspent, in whlch Case it may be regarded as restrictÈcl. EXPENDrruRE Expendlture Is re¢ogni5ed on an accruals basls as a liabllity is Incurred, Expehditure includes any VAT which cannot be recovered and Is classlfled under h8adings of the st8teme.nt of flnanclal actlvltles to whith It relates: Expendlture on ralsing funds Includes th É costs of all fundralslng attlvlties events, non-charltable tradlng actlvltl2s a nd the sale Df donated 8oods. Expenditure on charltable activities includes all costs incurred by a cliarity In undertal<lng actlvitles that furtlier Its charltable airns f'or the beneflt of It5 benef iclaries, Including those support costs and co5t5 relatlng to the govèrttan of the charlty apporlloned to cha rltablo activitieg. Other expenditure Includes all expendltuie that Is nelther related to raising fund5 for the cha rity nor part of its expen6iture on Charltable actlvltles. All costs are allocaled to expenditure categories refiertlng the use of the resource. Dirett costs attrlbutable to a single activity are allocated directly to that 3Ctivity. Shared costs are apportioned betweèn the activities they ccntrfbute to on a reasonable, Justlflable and conslstÉnt hasis, TANGIBLE ASSEf5 Fixed assets lexcluding Investments) art ca pltalised if they can be Ltsed for more than one year and cost at least £500. Théy are valued èt ¢DSt or a reasonable value on receSpt. DEPRECIATIQN Depreclatiollls calculated so as to write off the cost or valuation of the asset, less Its resldual value, 5 follows: Plant and equipmpnt- 25% stralght Ilne DEBTORS Debtors are reco8nlsed at the settlement amount due, after any tradé dlscounts offered. Prepayments are valued atthe amount prepaid net of any tradediscounts due. CASH ATBANK AND IN HAND Cash at bank and cash In hand includes cash and short term, highly liquld, investments with a short maturlt¥ of three months or less f rom the date of acqu isition or opèning of the account, CREDITORS AND PROVtSlONS Credltors and provlslons are recognlsed where the tharlty has i present obligation, resulting from a past event that will probably result In the tra nsf Èr of f und5 to a thi rd party and the amount due to settle the obllgation can be measured or estlmated rellably. Credltors 3nd provisions are normally recognlsed at thelr settlement amount, after allowing for any trade dlscounts due. Charlty Number 1056069 10
Calday Grange Swimmlng Pool Trust PENSIONS The Charlty operates a defined contributlon pension scheme For the staff and the cost in the AGcDunts Is the cost to the Charlty In the year, 3 Inwmefrom dgnatlons and £ades 2024 2023 Donatlon5 4 Incom¢from tharftable actlvltles 2024 2023 Swimmin8 Pool income Governmentgrants 492,233 443,973 5 Expenditure by charftable artlvlty Pool costs Support costs Governance fotal funds Total funds Inote 6) (note 71 costs 2024 2023 Staff cos Premises cost5 Depreclatlon Professlonal fees Operiting costs 262,282 119,365 42,204 262,2B2 119,365 41204 882 243,017 101,709 23,020 870 75 532 882 65 6 Pool costs 2024 2023 Wagés and salarles PenslDn5 Chemlcals Iq eat and Ilght Cleanlng Rates Rep85rs and renewals- bulldlngs Repalrs and renewals- equlpment Insu rance Tralnlng cost's Depreclation New Equipmont Cost Df swlmmlng lessons 26D,153 2,129 5,999 78,798 3,110 14,899 16,459 22,947 15,231 1,425 42,204 240,453 2,564 7,815 52,547 a,609 14,460 23,278 13,239 12,073 1,651 378 627 Charlty Number 1056069 li
Calday Grange Swlmming Pool Trust 7 sLport costs 2024 2023 Telephone Postsge Stationery Advertlslng Ban1( charges Sundry èxpen5e5 882 105 3,322 781 1,910 582 277 2,025 790 3,lQ8 8 Staff ¢osts 2024 2023 Wage5 and 5al8rles Other pensloft costs 260 153 240,453 262 282 243 017 The average number o'femployees durlng the year w45 as follows., 2024 2023 Average numberof staff No employees recelved emoluments In excess of £60,OQD, The key management per50nnel of the Trust thmpri5es of the Pool Maiiager. The total employèe beneflts of the key managpmont personnel were £34.10012023- 31,0001. 2024 2023 Trustee Expenses Number of Trustees who were pald Expenses Nature of the expenses Repaid expenditure Repaid oxpendlture Total arnount paid 3,694 4,452 2024 2023 9 Fees for Examlnatlon otthe Acwunts 882 870 Charity Number IQ56069 12
Calday Grange Swimming Pool Trust 10 2023 Comparatlves for the Statement of Financial Activltles Unrestrlctod Funds Restricted Funds 2023 Total Income Donations and legacles Incorne from Charltable Activities Investment Income Total Income 44 443,973 4,407 4,451 443,973 301 Expèndltur Pocl Running Costs 419 365 Totsl Expendlturè 419,365 419,365 Net Incomo 24,953 4,407 29,360 Total Funds at I September 2023 Total Funds at 31 August 2024 11 Tanglble flxed assets Bulldln8S Plant & AlterHtlons Machinery Fixtures & Flttln8s Total Cost Balance broughtforward Addltlons Disposals Cost at 31August 2024 38,048 202,603 18,656 259,307 79,937 6,980 2,370 89,287 Depreclatlon Balance brc)ught forwarrl Disposals Charge for year Depreciation at 31 August 2024 38,048 174,839 18,656 231,543 593 19 Net Bool< Value 31 August 2024 59,953 13,117 1,777 74,847 31 August 2023 27,7611. 27,764 12 Dobtors and prepayments Amounts falllng duo wlthln one year 2024 2023 Trade debtors Prepayments 48,702 4a,305 Total Charlty Number 1056069 13
Calday Grange Swimming Pool Trust 13 Credltors due wlthln one year 2024 2023 Trade credltors Other creditors PAYE Accruals & Deferred Ir)come 18,274 15,398 2,417 2,196 Total 14 Stirement of fund5 Brought forward Income Expttndlture Tfahsler$ carded Inl{out) forwgrd General funds Restrl¢ted fund5 170,714 493,534 1465,9321 19 085 198,316 Total funds 175 121 15 Penslon eommltments The Charlty makes contrlbutlons to certaln pension schemes for its employee5. Th& assets of those schomes are held separ4tely from those of the Charltyi In independently administered funds. The pension cost charge represent5 conti'lbutions payable by the Charlty to the fund and amounted to £2,12912023- £2,5641 16 ControllinB Party The Charity Is under the control of the Bc)ard of Trustees. Charlty Number 1056069 14
Calday Grange Swimming Pool Trust A¢¢ounts far the year endlng 31 August 2024 2024 2023 Income & Expenditure Account In¢omé Swlmmlng pool hlre Swlmming lessons 255,510 198,883 255,12tr 185,756 Other Income Training Courses 27,840 3,075 492,233 443,973 Less Expenses Wages Penslon Chemicals Heat and U'8ht Cleanlng Rate5 and wast8 disposal Repair5 and renewa15- building5 Repalrs and renewa15- equlpment Insurance Telephone Postage statlonery TrainlnE Costs Adveltlslng Accountsncv Bad debts Pool close down cost5 Newpqulpment (non capltall Cost of swimming lessons Depreclatlon Ban1< ¢harges Sundry expenses 260,153 2,129 5,999 78,798 3,110 14,899 16,459 22,947 15,231 882 105 3,322 1,425 781 882 240,453 2,564 7,815 52.547 3,509 14,460 23,278 13,239 12,073 582 277 2,025 L651 790 870 5,249 42,204 ,91a 6,938 23,020 3,108 485 Q17 7,216 419 365 24,608 Tradlng {L0$5115urplus Other Incorne lrtterest received Grants & Donatians Balano to Reserves Resen5 at 31 August 2023 1,301 14,678 301 4,451 175 121 145 761 Resenies at 31 August 2024 198 316 Charity Number 1056069 15