## **Calday Grange Swimming Pool Trust**
**Annual Accounts and Reports**
**for the year ended 31 August 2025**
**Registered Charity No 1056069**
**Calday Grange Swimming Pool Trust**
## **Annual Report for the year ending 31 August 2025**
Calday Grange Swimming Pool Trust, Gourleys Lane, West Kirby, Wirral, CH48 8AS is registered with the Charity Commission (No 1056069) and constituted by Deed of Trust.
The Charity is administered by the Trustees:
Chairman - Mr John Chapman Other Trustees - Mrs Sandra Hind Mrs Catherine Johnson Mr R Ross Mr Phil Hastain Mrs Heather Lovell Mr Stephen Gray (Headteacher)
## **Structure Governance and Management**
Appointment of Trustees can be for various reasons. The original Trustees were elected, from the groups who use the pool on a regular basis, to provide a fair representation to all. If possible a Trustee retiring will recommend a replacement from their group, to allow for some continuity. We have also appointed Trustees, for their specific knowledge or expertise, following an interview.
The Trustees are aware of various risks to the charity and regularly review all risk factors. Risks assessed include the physical risks involved with running a swimming pool and the risks involved with funding and running costs.
TheTrustees delegate the day-to-day management of the Charity to Gary Lewis the pool manager who takes advice from the senior trustee John Chapman.
Trustee meetings are held on a quarterly basis unless there is anything significant to discuss.
The address of our banking provider is: - Barclays plc, Leicester, LE87 2BB.
## **Objectives and Activities**
The objective of the Charity is to maintain Calday Grange Swimming Pool for the communal use of local clubs and organisations. The Trustees aim to sustain and improve the standards of the facilities provided at the swimming pool for the benefit of local users. The charity employs full-time and part time pool attendants, some of whom are members of the user groups. The Charity relies on the continuing support of the user groups and on the help of volunteers.
The Trustees have considered the guidance issued by the Charity Commission on public benefit.
There is an agreement whereby the Trust leases the premises from the Governors of Calday Grange Grammar School, which considers swimming time made available to the school. The Trust has a longterm lease on the pool.
## **Achievement and Performance**
During the period, user groups covering all age ranges continued to use the pool on a regular basis. Local schools’ swimming is an important contribution to the use of the pool.
The attendance for the swimming lessons run by the Trust has been increased through the year, including the adult lessons.
Charity Number 1056069
2
**Calday Grange Swimming Pool Trust**
The Trust received donations from Gofundme and Caldy Golf club Captain’s charity and Paypal Giving Fund towards the improvement project. West Kirby Charities and Skipton Building Society also contributed, and there were several personal donations towards the building project
## **Plans for the future**
The Trustees are looking at plans to extend and update the facility in the coming periods. Plans have been drawn up and a planning application has been approved. The school, as landlord, have indicated their approval. We have added a classroom / staff room, and better disabled facilities and the final part, upgrading the changing rooms and entrance, will continue as and when funds are available. Moving forward will depend on any grants available as the Trustees are now aware of the increased burden approaching, due to fuel costs. User groups have contributed via our Gofundme page. We have had continued ongoing problems with boilers this year, which have resulted in higher than usual maintenance costs for plant & equipment, and have had additional maintenance costs for buildings
## **Financial Review**
Reserves were accumulated in the past, so that further improvements can be carried out. This year however is the first year since the trust was set up that we have shown a trading deficit, which we hope will be reversed next year.
## **Reserves Policy**
The Trust was created to manage the swimming pool for the benefit of the local community. The Trustees have considered the requirement to hold reserves on the following bases: -
1. The pool is quite old and there will be a constant requirement for maintenance.
2. This maintenance will sometimes necessitate planned closure of the pool, resulting in loss of earnings.
3. There will always be a chance of emergency closure, due to failure of equipment etc. again resulting in loss of income.
4. If for any reason the pool were to close permanently, we would require funds to pay creditors and to cover our statutory liability to employees.
Nowadays, there is no planned close - down in the summer, as we try to run swimming lessons while user groups are not using the pool. In some cases, if the work planned is on a large scale, the Trustees will need to accumulate reserves over a longer period. It is also necessary to build in a contingency fund to cover unplanned emergency repair costs.
The Reserves total includes capitalised plant and machinery and building alterations totalling £95,175 The Trustees’ continued aim is to increase the Reserves, to enable more improvements to buildings, plant and equipment.
Charity Number 1056069
3
## **Calday Grange Swimming Pool Trust**
Reserves at the end of the period were £196,901 made up as follows:
- Trading deficit (25,854) Interest received - 1,761 Donations & Grants - 22,678 - Reserves brought 198,316 forward
The Trustees declare that they have approved the Trustees Report above.
Signed on behalf of the charity’s Trustees.
………………………………………………
Date: ……………………………………….
Charity Number 1056069
4
**Calday Grange Swimming Pool Trust**
## **Independent Examiner's Report to the Trustees of Calday Grange Swimming Pool Trust**
I report on the Accounts of the Trust for the year ending 31 August 2025 which are set out on pages 6 to 15.
## **Respective responsibilities of Trustees and Examiner**
As the Charity's Trustees, you are responsible for the preparation of the Accounts; you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act and to state, based on procedures specified in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the 2011 Act, whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts and seek explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the Accounts.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. The accounts do not comply with those records; or
3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
………………………………………………
Chartered Certified Accountant DJH Wirral and Chester Limited 1 Abbots Quay Monks Ferry Birkenhead, Merseyside CH41 5LH
Charity Number 1056069
5
## **Calday Grange Swimming Pool Trust**
## **Statement of Financial Activities for the year ending 31 August 2025**
|**Notes**
**Income**
Donations and legacies
3
Income from charitable activities
4
Investment income
**Total Income**
**Expenditure**
Expenditure on raising funds:
Raising funds within the Charity
Expenditure on charitable
activities
5
**Total expenditure**
**Net deficit for the year**
**Total funds at 1 September 2024**
**Total funds at 31 August 2025**|**Unrestricted**
**Funds 2025**
**Restricted**
**Funds 2025**
**£**
**£**
22,678
503,261
-
1,761
-
505,022
22,678
-
-
506,437
22,678
506,437
22,678
(1,415)
-
198,316
196,901
-|**Unrestricted**
**Funds 2025**
**Restricted**
**Funds 2025**
**£**
**£**
22,678
503,261
-
1,761
-
505,022
22,678
-
-
506,437
22,678
506,437
22,678
(1,415)
-
198,316
196,901
-|**2025**
**Total**
**2024 Total**
**£**
**£**
22,678 14,678
503,261
492,233
1,761
1,301
527,700
508,212
-
-
529,115
485,017
529,115
485,017
(1,415)
23,195
198,316
175,121
196,901
198,316|
|---|---|---|---|
|||
||
|||||
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Charity Number 1056069
6
## **Calday Grange Swimming Pool Trust**
## **Statement of Financial Position as at 31[st] August 2025**
|**Note**
**2025**
**Fixed Assets**
**£**
**£**
Tangible fixed assets
11
95,175
**Total Fixed Assets**
**95,175**
**Current Assets**
Debtors
12
76,879
Cash at bank and in hand
60,637
**Total Current Assets**
137,516
Creditors: amounts falling due
within one year
13
35,790
**Net Current Assets**
101,726
Net Assets
196,901
**Income Funds**
Unrestricted Funds
196,901
Restricted Funds
14
**Total Funds**
196,901|**2024**
**£**
74.847
58,276
111,796
170,072
46,603|**£**
**74,847**
123,469|
|---|---|---|
|||198,316|
|||198,316
-
198,316|
…………………………………..
C M Johnson, Treasurer
………………………………….. J Chapman, Chairman
Date
Charity Number 1056069
7
**Calday Grange Swimming Pool Trust**
## **Statement of Cash Flows at 31[st] August 2025**
|**2025**
**Net flows from operating activities**
(1,415)
Net Income/ (expenditure) for the reporting period (as per
Statement of financial activities)
Adjustments for:
Depreciation charges
44,602
(Increase)/decrease in debtors
- 18,603
Increase/(decrease)in creditors
-10,813
Interest
- 1,761
**Net Cash used in operating activities**
**12,010**
**Cash Flows from investing activities**
Interest received
1,761
Purchase of property, plant and equipment
-64,930
**Net cash used in investing activities**
**- 63,169**
**Change in cash and cash equivalents in the reporting period**
**- 51,159**
Cash and cash equivalents at the beginning of the reporting period 111,796
Cash and cash equivalents at the end of the reporting period
60,637|
-
**-**|
-
-
-|**2024**
23,195
42,204
9,738
5,229
1,301
**49,131**
1,301
89,287
**87,986**
**38,855**
150,651
111,796|
|---|---|---|---|
|||
||
||
**-**
|
||
Charity Number 1056069
8
**Calday Grange Swimming Pool Trust**
## **Notes to the Accounts**
## **1.1 Basis of Accounting**
The Financial Statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **1.3 Preparation of the Accounts on a going concern basis**
The Trustees have considered the future trading of the Charity. They have a reasonable expectation that the Charity can continue to meet its liabilities as they fall due. On this basis, the trustees consider it appropriate to prepare the financial statements on the going concern basis.
## **2 Accounting Policies**
## **INCOME**
## **Judgements and key sources of estimation uncertainty**
The preparation of the Financial Statements requires Management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the Trustees to further any of the Charity’s purposes.
Designated funds are unrestricted funds, earmarked by the Trustees for a particular project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
## **INCOME**
All incoming resources are included in the Statement of Financial Activities (SOFA) when entitlement has passed to the Charity; it is probable that the economic benefits associated with the transaction
Charity Number 1056069
9
## **Calday Grange Swimming Pool Trust**
will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- Legacy income is recognised when receipt is probable and entitlement is established.
- Income from donated goods is measured at the fair value of the goods, unless it is impractical
- to measure reliably, in which case the value is derived from the cost to the donor or the estimated
- re-sale value. Donated facilities and services are recognised in the Accounts when received, if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **EXPENDITURE**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is classified under headings of the statement of financial activities to which it relates:
- Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities and the sale of donated goods.
- Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **TANGIBLE ASSETS**
Fixed assets (excluding investments) are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost or a reasonable value on receipt.
## **DEPRECIATION**
Depreciation is calculated so as to write off the cost or valuation of the asset, less its residual value, as follows:
Plant and equipment – 25% straight line
## **DEBTORS**
Debtors are recognised at the settlement amount due, after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Charity Number 1056069
10
**Calday Grange Swimming Pool Trust**
## **CASH AT BANK AND IN HAND**
Cash at bank and cash in hand includes cash and short term, highly liquid, investments with a short maturity of three months or less from the date of acquisition or opening of the account.
## **CREDITORS AND PROVISIONS**
Creditors and provisions are recognised where the charity has a present obligation, resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount, after allowing for any trade discounts due.
## **PENSIONS**
The Charity operates a defined contribution pension scheme for the staff and the cost in the Accounts is the cost to the Charity in the year.
|**3**
**Income from donations and legacies**
Donations
**4**
**Income from charitable activities**
Swimming pool income
Government grants|**2025**
**£**
22,678
22,678
**2025**
**£**
503,201
-
503,201|||**2024**
**£**
14,678|
|---|---|---|---|---|
||||
|
14,678|
|||
|
|
**2024**
**£**
492,233
-
492,233|
## **5 Expenditure by charitable activity**
||**Pool costs**|**Support costs**|**Governance**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
||**(note 6)**|**(note 7)**|**costs**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Staff costs|294,453|-|-|294,453|262,282|
|Premises costs|116,520|-|-|116,520|119,365|
|Depreciation|44,602|-|-|44,602|42,204|
|Professional fees|-|-|974|974|882|
|Operating costs|54,477|18,089|-|72,566|60,284|
||510,052|18,089|974|529,115|485,017|
Charity Number 1056069
11
## **Calday Grange Swimming Pool Trust**
|**6**
**Pool costs**
Wages and salaries
Pensions
Chemicals
Heat and light
Cleaning
Rates
Repairs and renewals - buildings
Repairs and renewals - equipment
Insurance
Training costs
Depreciation
New Equipment
Cost of swimming lessons
**7**
**Support costs**
Telephone
Postage
Stationery
Advertising
Bank charges
Sundry expenses
Consultancy
**8**
**Staff costs**
Wages and salaries
Other pension costs|
|**2025**
**£**
292,545
1,908
5,586
66,460
4,625
18,266
21,583
31,888
17,572
2,792
44,602
-
2,225
510,052
**2025**
**£**
437
85
3,214
404
2,874
8,157
2,918
18,089
**2025**
**£**
292,545
1,908
294,453|**2024**
**£**
260,153
2,129
5,999
78,798
3,110
14,899
16,459
22,947
15,231
1,425
42,204
-
5,249
468,603
**2024**
**£**
882
105
3,322
781
1,910
8,532
-
15,532
**2024**
**£**
260,153
2,129
262,282|
|---|---|---|---|
|||
||
|||||
The average number of employees during the year was as follows:
||**2025**|**2024**|
|---|---|---|
|Average number of staff|69|62|
No employees received emoluments in excess of £60,000.
The key management personnel of the Trust comprises of the Pool Manager. The total employee benefits of the key management personnel were £36,650 (2024 – 34,100).
Charity Number 1056069
12
## **Calday Grange Swimming Pool Trust**
||**2025**|**2025**||**2024**|
|---|---|---|---|---|
|**Trustee Expenses**|||||
|Number of Trustees who were paid expenses||2||3|
|Nature of the expenses|Repaid expenditure||Repaid|expenditure|
|||**£**||**£**|
|Total amount paid|1,644|||3,694|
||**2025**|||**2024**|
|||**£**||**£**|
|**9 Fees for Examination of the Accounts**|974|||882|
|**10 2024 Comparatives for the Statement of**|**Financial Activities**||||
||**Unrestricted**|**Restricted**||**2024**|
||**Funds**||**Funds**|**Total**|
|**Income**|**£**||**£**|**£**|
|Donations and legacies
|-||14,678
|14,678|
|Income from Charitable Activities
|492,233||-|492,233|
|Investment Income|1,301||-|1,301|
|**Total Income**|493,534||14,678|508,212|
|**Expenditure**|||||
|Pool Running Costs|465,932||19,085|485,017|
|**Total Expenditure**|465,932||19,085|485,017|
|**Net Income**|27,602||(4,407)|23,195|
|**Total Funds at 1 September 2023**|170,714||4,407|175,121|
|**Total Funds at 31 August 2024**|198,316||-|198,316|
Charity Number 1056069
13
## **Calday Grange Swimming Pool Trust**
|**11 Tangible fixed assets**
**Buildings**
**Alterations**
**Plant &**
**Machinery**
**Fixtures &**
**Fittings**
**£**
**£**
**£**
**Cost**
Balance brought forward
117,985
209,583
21,026
Additions
64,571
359
Disposals
-
-
-
Cost at 31August 2025
182,556
209,583
21,385
**Depreciation**
Balance brought forward
58,032
196,466
19,249
Disposals
-
-
-
Charge for year
36,127
7,882
593
Depreciation at 31 August 2024
94,159
204,348
19,842
**Net Book Value**
31 August 2025
88,397
5,235
1,543
31 August 2024
59,953
13,117
1,777
**12 Debtors and prepayments**
**Amounts falling due within one year**
**2025**
**£**
Trade debtors
65,735
Prepayments
11,144
Total
76,879
**13 Creditors due within one year**
**2025**
**£**
Trade creditors
6,894
Other creditors
-
PAYE
4,774
Accruals & Deferred income
24,122
Total
35,790||**Total**
**£**
348,594
64,930
-|**Total**
**£**
348,594
64,930
-|
|---|---|---|---|
|||413,524||
|||
273,747
-
44,602
318,349||
||||95,175
74,847
**2024**
**£**
48,702
9,574|
||||58,276|
||||**2024**
**£**
18,274
-
2,417
25,912|
||||
46,603|
Charity Number 1056069
14
## **Calday Grange Swimming Pool Trust**
## **14 Statement of funds**
|General funds
Restricted funds
Total funds|**Brought**
**forward**
**£**
198,316
-
198,316||**Income**
**Expenditure**
**Transfers**
**in/(out)**
**£**
**£**
**£**
505,022
(529,115)
22,678
22,678
-
(22,678)
527,700
(529,115)
-|**Carried**
**forward**
**£**
196,901
-
196,901|
|---|---|---|---|---|
||||||
## **15 Pension commitments**
The Charity makes contributions to certain pension schemes for its employees. The assets of those schemes are held separately from those of the Charity, in independently administered funds. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £1,908 (2024 - £2,129).
## **16 Controlling Party**
The Charity is under the control of the Board of Trustees.
**Accounts for the year ending 31 August 2024**
Charity Number 1056069
15
## **Calday Grange Swimming Pool Trust**
||**2025**|**2025**|**2024**|**2024**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Income & Expenditure Account**|||||
|**Income**|||||
|Swimming pool hire||284,689||265,510|
|Swimming lessons||213,298||198,883|
|Other Income||5,274||27,840|
|Training Courses||-||-|
|||503,261||492,233|
|**Less Expenses**|||||
|Wages|292,545||260,153||
|Pension|1,908||2,129||
|Chemicals|5,586||5,999||
|Heat and Light|66,460||78,798||
|Cleaning|4,625||3,110||
|Rates and waste disposal|18,266||14,899||
|Repairs and renewals – buildings|21,583||16,459||
|Repairs and renewals – equipment|31,888||22,947||
|Insurance|17,572||15,231||
|Telephone|437||882||
|Postage|85||105||
|Stationery|3,214||3,322||
|Training costs|2,792||1,425||
|Advertising|404||781||
|Accountancy|974||882||
|Consultancy|2,918||-||
|Pool close-down costs|-||-||
|New equipment (non-capital)|-||-||
|Cost of swimming lessons|2,225||5,249||
|Depreciation|44,602||42,204||
|Bank charges|2,874||1,910||
|Sundry expenses|8,157||8,532||
|||529,115||485,017|
|**Trading (Loss)/Surplus**||(25,854)||7,216|
|**Other Income**|||||
|Interest received||1,761||1,301|
|Grants & Donations||22,678|||
|||||14,678|
|**Balance to Reserves**||**(1,415)**||**23,195**|
|**Reserves at 31 August 2024**||**198,316**||**175,121**|
|**Reserves at 31 August 2025**||**196,901**||**198,316**|
Charity Number 1056069
16