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 rep1a￿rnent 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 re￿iVed 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.
Rese￿eS 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
301￿0
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,
re￿Ipt 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 sL￿port 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
Resen￿5 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