¢harity reg¢slr8bon 106223 CThwy regi51ralhJn nurnber3243813 {EThUnd and Walesl CHESTER crry BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} LEGAL AND ADM11415TRATIVE INFORMATION TrustO8S Mr P W FEher MrMSKay Ir B F MrDWEMd klrA Heskp Mr r Rwarner MrTRWarn Charfty number 1C62238 Comparry number 3243813 Principal and Registered office UThon streei CH1 1QP Indepwdent èAamln BS¢ (HrKtsl FCA Linited 2nd Fh)orRefuge Hse 3>37 Walergal8 Row Chester H1 2LE
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} CONTENTS Pa98 Indedent exawinprfs rewt ststemenlaffffi8rKial artMiEs Nota$ lo th8 fnarKi8lsial8fttÉ 7.18
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Th8 trustees wesenl t1r annual atKI Ina[ IlheYeared 31 Matth 2023. firhonuel slolem¢nts hevc b¢en prepared in •wounbry zet wt M notc 1 to ihe finynciol Stslemenls and comkly with Ihe charivs (kxbnwl. QpTre$A 2QM)6 and"Ac¢owtsw and Repttng by Charities". Statement ol Recornmended PraCte alwble to Chartt iryaiirwJ their a{x(nIS in a(rthanr wth the Financial Réwrfitw) Standard appltatle w) UK RwtAic of treLd IFRS 1021 leffÉctiYe 1 JarxJ8ry 20191.. Objectrwes and a¢ti¥th"es Ass0¢oon was s1 up in 197Tto¢Miin& thè weraliM ollh8 Cty Bats (owned Sn 19011. Ow Is e pronx)iion an¢ [Yls o, affrKdal)le for benefv of the regderts of CIEster thsthd all a$cts ol health. filne55 and competitwe swrnrnry rdated a¢i¥ibe5. 1th hcJarewa5 Cn teachiry chiklren and aduhs to swim for their safety. Y1-b and enjtiymL and a tre orex¢ÉITts trainiNJ r#swwmmiry coaches. tethr& offio¥ak. lrfeguaFd5 atKI (tswater relaled acbv.1ies. Poll¢le8 Thp Asso¢k¥litin ende&ixs to mmimtst KKXA cos ty maxmnoiry uljltsaith ofwaierbmt a t¢)nxnation of paid S1[JPptyj by wlT[ust8F$. Prfnclpal Activity a¢bvrty oflhe comy1r(W9 ywwasthat ofoFw8liro8nd maintsining Ih¢trfflan swimming bath5 base¢ in Chestei. trustcts h8VC Paid due regord to gumnce isyjed on bcncfft by ihc Chwty in (tckling %hal sc1llIeS lh8 chty shou d und8ttske. Achlevefflents and performanGe leadership are incredibly prothl io trAve re41 Ihe svimmiry baths rlthd. IS i4 Fk4rbcularfy pa Eincg manysimilarorgaru5abons hw rgrnwW cbs9d. Howverw rOPerry m April 2021. thg je£ ConbnU to run al a Ios5. To suffiaent fftvenue lore1nn 0. trustees agreed a snlCanlpriCe uplift IMPMented in January 2022. In Nt>vember2022, it ¥WdS agreedthatlhi% Tate b2 hekl (rthrm¥to[(ber2O23. Trainiw on pumps wr handliry vnits carred Wlin 41h quartw of2021 ading iosKJnthwi wsts sawngs in gas 3nd electricty. R&tiling ofthe P]1 corne in the 3rd warter of 2022. atthh at Ih1s winl trÈ difficu ecisK>n was me notto rtroyJn Ths Wds due to the fad knal ajttenty Ihe f8¢irty does not n8[al enough busin9$5 to wols woftsbty. In <rter to to redUet usag8. a n8w. heal relaning cVerfOre AlkiM was ITlaIled in the 41h quaneref2022. To imrmove rertr of th¥Al11¢ pwl end enttsurtr a more thv8r9e rner base e.g di%abl•Y ¢StOn$. a sewk1 ntsl [18d instsled n Marth 23. Cusiomers hidude a we range <tal dubs. srthocI5. yganisatkM5 OCG¥Aona brs. AJI the clubs are aCSSible lo the t111C ar ad1 fitness sessKwisare adlable. Folk)vriThJ the Ixist increases, tWD SCI5 left for aliwnaliye premi5e5 and allkKugh adull1fr5ure nuwl)ers rEdu(Yd. uvfrrdll adum reveDue i[rease. 11 wa5 81s0 deced to olts ex6tiryAOanbc lo partfriccthple foritre Paafic rM)d remaining dosed_ TS resulted in kunching an addilional one of a(JuF. tsre se5sK)ns al 8aTh 3pm. A new chren'S Leam I ILTSldass %Yas a0 In l¥j teaC1S thal been Trined overthe sumrrw. Dedicated LTS sch(x) continued lo run al Easterand n the suTrwrer.
CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED}
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Fln8n¢lal I1•W
A lev of the accow".s wil Ihal whls1rtkaAe fina(la1 twiess has been de towards beci)ming profitable
and to cov8r lh8 loss ofaround £go.(th ofdw8ct financial aStanCE from CWAC. lh8 SInsS w8carKJUS
finanoally al a lrtle over breakeven. In the irnTEdk3le fuhwe 15 Ihe wospecl of fixed ewY cltrlS nning out whirj)
wil rEwll In a sgnrficanl increase In ove[41 ruryyTrg costs. 11 Is [bI9 ctsrfd be coveTed by an itFcrease Atli
pool hire tharyes makes openiry Ihe Paul pod even rrrtye remote. the se[X)r quarter of 2022. a full
Weeke worksh(p was by for Noth IGFNI lo hdp the bath5 define a Strategy to remain oppn for
eGades to G(wne. Th rewlled in a gjggeskn to wi a £4aifft to th8 Lottery Heritage fund lo upITadB
reconfigure the bulding to 9 n rrKKe dNerse re¥enue streams. 0e wntMr¥J, it is ho that Ihese revenue streaffts
wll ba sufficient 10 hdp r8
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 F(Klhe methDds, and 1(Kthe reutnL irKSJikn atxj trairlng of Tru5t8es we closely frAlow Ihe guid the Gty Comitssicn bth)kkt CC3. Re¥711eS ot Chty Trustees, Febru8ry 008 May 2018} Up to apwnknenls have bew the broad cLYMLlfy of5MMe[S and parents of swimmers Mat use the city chosen lor the tCr Jme commitryenl thatwe need 3nd Ih31they have to offer. Prospective apwinlees ale gNen 3 of the above txxthl so that kney can e[Sd IIEir responbilrtS before actspling. Ow Induct P8¢ thè M8tThJarthm & ArfKs ofNssociaticrt and past rThnLrte$ of b¢trd meetmos and wageTrni accwnts. Trainiw thrwh (uSS)n$ ilh other tM)8rd Ilr A HÈ61op Trusiee Dated. 23 May 2023
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHESTER CITY BATHS LIMITED I r8Wrt to Ihe trlee5 my exatr4nalKJn vfthe statw[LS Chester Qty Baths Limited Ilh8charTtyI forthe year ended 31 March 2023. R$sponbIllIFy arKI basls of rtport As Ihe bust888 ofihè d)8rity18nd $0 its dir8cloisftr wrKJse8 of cthwary L8wI youare reSp)nb forthe prnparatvj) of lh8 finarwl stalernwts in accortsrK8 with Ihe wir•rw)ts of ConwarsA¢l lihe 2006 Acti. Hawng salEfied m)seWthat the fin3noal stetS of the clwty we not requred to be audrted under Part 16 2006 Act arvj are eligible for IndepdeTrt exaninalon. I rewrtin respectof trry exatninatvJn of otharity's fin8noal stalefflents carried out UNJW 145 ot ltre CharitEsAci 2011 lthe 2011 A¢ii. In cwryry tyjt my examiThaion I have folN¥ed 1 the 8pplicabP& ThrbonS gtvw by the Chanty Secti 1495Mbl oflh8 2011 Act Independent examinees statement Since the charity's gross income Ceed £250.CrfI) your exaniner rn1be arTrprtthrofa in section 145 oft 2011 Ath. I c(nfittn that l atn qualthed lo urvjerlake Ihe eXa[nt bBcau5e l am a m8mEerof ICAE'N. which Isone of the sted bodies I have CoMpted rny exarninalion. I confirrn that M malter5 haVeC to rnyattentiDn in rnnnectkM th the examination Qiviry MÈ Gau$e to bÈlrNe thÈt ally Thalerial resppct". accounbry records were notkepl in respeclfrfthe ¢hty as rewired by serthfft 386ofthe 2(M)6 Act.. the financial stairynents do not a¢tyyd tFN)se rewrds.. the financial statefflents do (ComplY wlh Ihe rewyernents of secbon of the 2V(X> Act otsr Ihan requirpThenl thal the ac(xKnts gve a tnE and r¥+¥wIlch is a matter cSKYer1 as Of indeFendpnl examina1Tr.. the financial 5talements have tK>l been Preped in a(LordatKe ryth Ihe and prinpSOrthe Statement of Recommended Pral¢e for ac¢ounbTrJ and by carites io thanl.es weparmy Iheirattounts in accor wlh Fin3rKial Rewiire slints applicle bi ts UK Re ol Ireland IFRS 1021. I ha¥e no Con3 antt have ¥eat)SS Olher in ConrK)n1ththe to attenlioTr strK>Lld be orawn in this repM in order to en8tAea ryrper UThjerSOlr dlhe fir&9rwl alnts 10 be reached. Andrw Hop4vood BS¢ IHons1 F¢A Ch() mfted 2nd FIoDr Refug£ kknuse 3>37 Wateiyate Row Chester CH12LE D8tad.. 23 kl8y 2023
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} STATEMENT OF FINANCIAL ACTNITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EPIDED 31 MARCH 2023 Total nd5 lunds 2023 2023 2022 2022 Notes Income and endtymnents from.. Dtrnalionts and lega¢Yas charitab tYeS Oiher Iradiru activities Investmen Ofvr incc 67.515 75.369 267.573 1,948 54.261 151.561 63.066 117.327 194.561 267573 1.948 40 23 8.553 8.553 Total IncoTh• 279740 67.575 347.315 256.082 63.066 321,148 enthture ofi.. Charitsble &bvrtl88 219.314 279.819 241.476 32.373 273.849 Otsr tradir& activities 12 3.420 3.42D 3.273 3.273 Totsl expBNlitur8 222.734 244.749 32.373 277.122 Net gai(1¢Sse$} investment5 13 82 Net In¢omltyg res0£¥8 befo transfor5 57.017 7.070 64.087 13.415 30.693 44.10B Gross transkr5 fvnds 17.454 117.4541 Met movernEnl in fvnds 74.471 110.3841 64.087 13.415 30.693 44.108 Fund bal8rKes al 1 Apnl 20Z2 41.384 90.693 12.071 27.969 27.9 Fut)d balan¢85 at 31 Mah 2023 115.855 136.164 41.384 30.693 72.077 st8tsrnent rrf fina¥1 ¥thitE5 in¢kndes all gal 8Th1 k6ses reCle0 in the year. Al In(x)me and experlIre deri¥e In>m 1nbnury acbvthts. Th& $tal8mqni of activit *so C([41e$ wrfh Ihs an irm• ar 8xFendilur8 accoiJnl under the CQry)anS A2[x.
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} BALANCE SHEET ASA T31 AIARCH 2023 2023 2022 Flx•d assgls Tangible a55ets InvesltneTr15 15 16 15.846 16.704 Current assgts Slucks Debiors Cash 8t b8rl¢ and ki hand 17 18 731 30.432 64.fj79 25.094 1(K).449 126.983 95.842 Crodltots: am019111ng wlthln on• yèar 19 (7.5231 124,6121 Net current assets 119.460 71.Z30 T)tsl •s¥fyts I liatmlibos 136,164 72.077 Incom• fund5 Restricted fu5 Unresiricitd furKJs 30.693 41.384 115.855 136.164 72.077 ¢p$nY enbU8d to the e¥erytKfftfrom lhe0Yrt rwjlr8rtC¢08d ki 58¢th 477 of¢he Con7)8nSA¢t 20C6. for Ihe year 31 March 2D23. Thp direcloLS acknovlajge their reSpS11bDts fOrCp.[Vj with requ¥eDnIS of the COpanESAtt 2006 5pL to accounbry rècords and the preparabtm siatnBnts. memb5 have not required the cAThY to obtain an audit of n5 slaternts torts yin qstiOn in aCCordanw sect 476. These finaThial staternents have prePad x£ortknYhiknlhe aprIle to (xThparAes subpct lo the small t(mnnI0$ regift. Ihe linancEI stsrements were aprmwed bytrÈ Trustees1 23 May2023 Mr A Hasbp Trusts? Compahy rtyistratlon numbèr3243813
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 AOUnt9 pol195 Charity inlarmBtit Chesler City Bal Li Is a priyalectxnpy k"fflI1 ty cOr818 vi Erynd and wa5. istsred offKe Is un Slreet. Chestw. CH1 1. 1.1 A¢countlg comtenti 2006 8nd-A(nn9 Reportvlg ChètilS" StslertEnicl RÈt(Mnftwded Prxte apaNt 10 charities Ihgr acttwnts in all¥rpYlh the Fr081 SWdatd a1 In IhB UK and REpubhc of Irdand IFRS 1D2)- las amended tor 0dS CCAmenury trom 1 janry2016) The ch¥ity isa PutAIc BenBfil Entity asdefined by FRS 102_ The tharity has taken advarrtagp of th2 provisxM5in the SORP fortharilie5 FRS 102 Update BU1 1 TY)t Io pr&w• a Staiameni of Cash FhJ¥¥s. The fina1 akrthnts are slj. vknich v3 th8 oJrwolth8 th8rfty. Monaryamounls IhfysefincI stslemwis we rOUE to Ihe wrest£. The financial strMents have been pryed urkrthe trislorirA rx)5t ModdID 1rde therwaall0 of inwestrnetts ai far Yue. The cotN) WA12$e arp Set bdow. 1.2 Charitable fvnd5 Unrtrted kntts are avaL4tAe use at the et otthe trustees lur1herat ot ther thanlaNe obpctsves. ftestrLted Su$¢1 10 by dorwys s to knvthey may teL80. pJrkh)se5 and Ltses of Ihe restricted furxls e set(xrt the rtOthe firnCId 5taierrients. 1.3 Income Irbcomt is r6cogni%trd when tho thity is legalty io il after any pfomi8nc8 Ix)ndthfX)s h8ve beèn m8L the (yJnis w be wsur8d [ab. aThl itLS il bered. Cash dwatiTr45 are rwISed on recept. Otherwts ae reid ontx chty ha5 been notfied afthe unless perfomnce eMdIn$ requip defena dthe 8wKyJllL 1.4 ExPerllure ExpBndilure Is rwnisod Ce Ihpip isa leg¥ ¢[ttslAIwB ¢)WvJabon Iiattslet e£DtThnic toa third party, Il I¥ Ldlts i1 d iransfer DI bE15 ¥eltse[L Ire 10f ob1jati0[I b meagjred r4kqbly. Expe[rture Is da55rfEd byactivity. Th? oleth aGb¥ity t[ Porth t¢Aal ofdireLtCD5ts and Shared cosi5, Induding swwrt¢osts In¥dved In UndertakY actswty. ¢OSts 8niArtat io a a1vIty aalloCated direclytQ that aclmty. Shargd costs conlrityJte lo than acbyty and 5VPPOrt costE thknK Dre noi attributab to a %role acti%iry ae appth1Dd between knse acti%ities Cjn a t>s I51stent %%ith tre uof resources. Central slaff costs are alkn¢att m tt)e bays oftime ¥l deweci•w tthaw are alkn¢ated tIE portlDn ofthe asset's use. Deth expensesindudes co#$ ass{1 Vilh aThJ bar rWr¢h rewised on * acuu8& ba84s. Admin costs iUde ewertts attrftxjiatrleto the oFthtKThIMties otthetharity reCOed on an acixuals basis.
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 ACcoUntw pol•e$ (Continued) .5 Tan9lts fixed as8ets Tallgib red assets ¥e intsly trwsuEd at (X>5t atKI subsequentymeasured al cost orwdlualion, netol depreciali and any InwairTrnt kKsses. Depreaation Is recognised so as io Vrri off the rst wd1 of a5set5 kn thr redUal walues over their usefvl IN95 on thg Iyllwrhg ba59S". Fiytufes and fittki95 Corryutets 10% 5traKfftI lyle 25% 5traTrl Ine The An or loss artyTrJ on disrM)sal frfarn asset i%deteMtil as the¢fferer bet#en sale proceeds and Ihe carryng valuB 8$8. aThl in ts ¥l8lemwrtolfia acviiies. 1.6 Flxod 8$$et Inv•stmetiis Fix8d asset yeSEntS8r& Inthal measu¢ al b¥sg¢1ion &xdL&li)g Iwsa¢iwJ) costs. )d are sthequently meayjred al fairvalLJe ai e¥th rewrtiry dak. CK7rye3 in lairvalue are ne tyi net ¢0{expendiIuI for ih year. costswe 8XFws•J 8$ Irwrred. 1.7 Impawrnpnt of fLxed assets Al each reporthng end ¢Jale, dwrityreviws olits tawible awtsto whether Ihwe is ndIcatn th3tlhog8 ass8ts havé suff8rod IMP[rr1t bss. If aiy such inthc3tion 8xisls. th8 racrra5 afflount of the 85fet Is eslirnatd er todetetnitE the exlentof iTh¥>Hitrrwl kJs5 lrfanyj. Intangible assets Ilefinite l¥es intaryle assets tK>t yel 3¥athb fot use are lested for itnpawTTFent annualty. arKI Wever1here an itKIK3tKJn Ihattt asset tTray tE impared. 1.8 Stocks Slocks are stated atthe kn¥[0f wslaKI e5tvnated selirwJ costs to cAXnpte sdl. Cosl direct materials and, ¥vr applicatle, direLtL8ttsJr costs and IhJse Lweth&ad$ that lve been inwrred in br919 the stocks to Iheir rrfbseni Ictaton ¢(lti). Fld IC¢th51ribUb ai ntynnal SIderaon ¥e measured e of repbcerrtnt C051 and cosi Nel realble value is the eshmated 5eling prrE less al e51wnated ol and costs to be inwtred in markéting. s84in9 and (listrbji. 1.9 Cash and cash oqulvalot)ts Cash ar rash &yrvalents IrlKIe rash in harNI. de he atrall wlh bats. olhei Short-ler li(wKI inve5ttnents wilh ongn81 efitee nmythsor $$. overdr8fts. BarlL o¥erdr8fts are lIh twowngs In current liabilibes. 1.10 Finan¢ial instrumonts The ¢h8rily h8s eed to 8Pt4y oISeebCffi 11 Èayc FaTri¥l InsinwDents' Section 12'0tr Financ1 Inslrnrnents Issues of FRS 102 to al of ts fir1Cl lThstrUts. Fin¥Dcil instrurtntsare ID the ¢h8titys btKe IhB drity b)[ party 10 thettnlrathja pruv[ of the IlIut Financ1 assetsand latslitsWe oftset. Ailh the ret arTWWNS wesenw fina) slatements. when there Is a Ialfv enforable right to set off Ihe recogn Jnounls there is Intenti lo setheffl a net basis orto realise the asset and sertle Iha liablty simuh**trusty.
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 ACcoUntw pol•e$ (Continued) Basifinancial assets. whKth Irule debtLs bank ban. e initsally measured at pri induding Iransathth Costs and are ÉeqJenity<4rried al amb$ ct61 tre effr mlw8st mthtsY unless Ihe afraement$tte$a ts3nsaul, tre trnnsaath measure(l at the resl value of future receipts (Snted ata rn8rket re of interESt. Finaml 85$ cL4$9fied a5r¥atyk within one year8re not arnottispd. Basifinancwl Ivdbiliknes. hllcluling c[edt5 bar k>ans are irmtiatyreixNJSed att[53GbOn unle55 Ihe arraw8mtrni ¢slute$S finarir¥J the debtins".rumwl ts measur8d al Ihe pre1 vau of the fuiure paYmentsdiscoun ata market rate of inleresL Finarrti IKxinies cL4$Afd as payable withn one ye& are not amorbsed. Debt instrulL are subseqwrtly rarpd alarrKxil th8effthe interBSt rate melh(¥J. Trade ugd11$ 8re otligatns lo pay fN orsetvKes tlK41 have been aWre¢ (Kdinary wJrs¢ ol operaions supplers. Arnounts are cbssifd a5 cwrent I111e5 rf pabment is due wthin one year or less. If not, they ore presented as nOnent Te vecitors arE rniSl Initialty al trSaCti priTr 8nd subsequenlly rneasured at LX)St Ang tre effeLwe nlet25t tnetkKwJ. DeTr¢ognlllon of Iln4n¢lalllo1)111¢19s Financial lthilthes are eSed en the ch3rity"s corr&tsi ]ats expyeijrare di4tharged orCe1. 1.11 Employetr The cost of any unused 1JaY entitlempnl rK(yJntse(l in the petKxl the eYeesServic8SaIe reiVed. Termwwtion tEnefits are recogn matelya& an expense Ihe drity de[[Str c(xtwnitted to tetrninate Ll an empkjfft (¥to pruvvje lennn8tV 1.12 Ratlr•metht ben•flts The company 0raI¢S 8 define4 NvthpL8ca Sch fty the bwefil ofal elHJitle ompbyee5. Payt5 into IIE scheme are a5 an expense as theyfdl due. ¢rltl¢al awjunfjng •sYms and l¥dw8nts In applIcats ofthe trrity's acuu)trKJ ties. the trustee$ are required lo make jUdgwts. estsmths )d aswmplDns abcvl kne carrying anKNJrtofassets hab11 tw are not reathly app¥wt from other swrce$. Trt eStateS arKI assocted aS5K5a based eVien other factors that consthred to be rdevant. AGiu31 resuN5 tnaydrfferfrom iheseestinwtes. The eslimaies d $LWDPti$ E revEweO ffi en tywrvj b8>$. Rew$$ to a(wJDbng 8Y4itD8les are rewnised in the perK]d in the estyrnate ts revised ¥%there revis) affects only Ihal perirml. or in the riod ot Ihe revIsn a1 fvture pet$ where the re¥19 alfects txbth CUrr£ntar future Fvis.
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Dona1k$ and Tol•l nstn¢ed RÈstrFCted funds furKIs Td•l 2023 2023 2022 2022 DOnatKJTh88 Ylts Grants 7794 55,101 12.4T4 62.895 12.474 751 .510 46,866 16.2 47.617 69.710 7.794 67.575 75.369 Sl.261 63.066 117.327 DoltlS 91ft9 Marpry B(Y Trust Earf ol Chesterfs Fund KMigfi5hers S%wrnmkig Qub 10.Otx) 10.0(KJ 10.(M>D 10.(A)O Space1& CtDwjfi[Vj UrsvL3 Keys TILfyt WeStn$ Oth 5.4 14.468 10.(UI 10.(WYJ 6,131 19. 10.1YYJ 10.( 8.525 751 26.866 27.617 7.794 55.101 62.895 751 46.866 47.617 Grarts rKeivab Ch$sr City C¢unol Nabonal Heritsge Sprrft5 ErvJland bttery fildg ChesrWest 8 Chester CounGI 12.0(NJ 5.510 12.WO 5.510 1,2 37.200 12.474 12.474 15.0 15.LK)O 12.474 12.474 53.510 16.2C 69.710 Chav*abl0 8¢tMU UnrostA¢¢od lurK15 Trtal Pod hir8 257,573 194.ffi1 10-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 O¢her trading ¥livltl¢s UnrEstricted UnrestrictEd funds 2023 Bar tsking5 ¥ostmont¥ Unrvsiitled nds 2023 Interest rpcewatle 23 OthRr Incafflg Uhrtstricitid Unancd [$ 2023 OtherIne Cor(aVu5 JobRelention SL*nE i¥ 2.385 6.&fj9 2.385 8.553
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Chpr#ablo a¢thlts 2023 2022 Stafleosts 125.407 118. Share of suprth costs Isee MlÈg1 Share of gWernan cr6ts isee rnle 91 152.212 2.2 152.(Mg 279.819 273.849 Analy81$ by lund untrd knd5 Flestrle0 fwds 219.314 60.505 241.476 32.3T3 279.819 273.849 12-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 $uppwt ¢ost$ 2023 Swwi<xJsts Gtr4etnan¢ Deprecialion Administrabon InsuranG8S 1,761 S619 3524 9850 1092 4.083 35751 1.761 5.619 3.524 9.8SI 1.092 198 4.Yd7 4.647 4237 4.647 4.960 1.020 3.541 32.672 376 5.194 72.833 Legaland ntsn¢Y Tdephone Cleaning and sanitary Repairs and rentr*Js siaffin9 expenses cheThal5 1.020 3.Sq1 32.672 376 5.194 72.&13 35.751 6853 6.853 S0259 Light and h8ai Watei SUpY and )259 2.5 5.039 25.785 1.161 Trainin9 Irre¢tr4w8b VAT 5039 25785 2.3(M) 18.99J 18.950 Independenl eTInall fees 22fA) 22 2.8 152212 154.412 1S2.089 2.8(h) 154.889 AnySed between charitab aGb¥eS 152212 22Crf) 154.412 152.089 2,81K) 154.889 1D Trustse8 None¢f irusiees ICrfanyp•xS ltrwl ¥•Y any remuwalw th8 ¢h8rty during the year_ 11 The a48r8ge rnentNy rn1m ofewpltrffjes durirvj thÈyear%as." 2023 Nwnb•r Numb•F Head cwnt Full time 8quivalenl 13 T(knl 35 16 13-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 11 Erytyees (Continued) 2023 Wage5 and salaE5 Social security sts Other pEn5K]n CD5ts 118.958 113.7T9 4.971 210 8.449 125.407 118. 12 011 trading activiti Unrtslrthd Unrestrictsd fu5 2023 Bar trxpendibjé 3.420 3.273 13 Net gain&lllosstsl on investmpnts Unrestricted Unre5ts1ctÈd lunds 2023 Rtvaknal of irryestments 82 14 Taxaijon The charity is èxeny fr¢mtsxon irthme atKI 98insfalirwJ within $05 of theTaxes Act 1988 orse¢t>n 252 of th& TaXJn0f Chargaab GaiisAct 1W2 10 &xtW)l thai It6 awad to rfs ¢htableiJ8¢ts. 14-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 15 Tanglblg flxed Cost Al 1 Awl 2022 AdJiti)ns 177.747 17.607 3,950 181.697 17.fQ7 At 31 Marth 20 195.354 3.950 199. Deprxialion and imwrrnenl At 1 Awl 2022 1TI.747 3.950 181.697 1.761 Depreciabon c*3rged in Ihe year Al 31 March 2023 179.gJ8 3.950 183.458 Canyng am(wJrt At 31 March 2023 At 31 Mah 2022 16 Flx•d assot Inv•stm•t Ust•d nvostm•nts Cost or ¥aat1( Al 1 Awl 2022 Valjaiion chan9es At 31 Marth 2023 Ca7n9 aIn0rt 31 March 2023 At 31 Marth 2022 17 Stocks 2023 2022 Fkiished grd$ 3nd gdS frreSe 731 15-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 18 Dgbtors 20rJ Z022 Arnounts lallln9 duc within ¢)n¢ yew. Tiade debt(xs Preyents and 8CCtLd incc¥ne 24.019 1.075 8.025 22.407 25.094 30.2 19 Cr•dltOf8'. lalllngthjèwlthkn on• ytrar 2023 2022 Other laxalK)n and ra1 s&)Jrity Trade creditors 225 2.241 5.057 1.757 13.8 8.5 Aruuals and def£fred incorne 7.523 24.612 16-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 20 R¢strl¢t0411unds The rttsme funds ol the tharity TrKkne resiitted rtd$ thÈ urw)end&l bglant¢s of t10rti¢ll$ and grants hdd Irust for 5th¢ wtktÉes". •xpprthd 31 ktsrch 2•23 Smrymlhe P8¢ff¢ in Ch$sr Redu energy use al Che51er Baths 41.896 130.8931 11.(M)3 2&Tr1 139.wl 19.970 12801 19. 12.2361 117.4541 Sp¢t Ewland lottery furwJing". Quest 5UPPOrt P8Gk8ge 11.21X)I Hdklay ActKvity Provi$K)n 3.974 13.9741 LED Light Pr(4BcI Training TeaGher3 and LIfeardS Leam lo Academy 16.2151 2.285 8.6TO 14.8441 17.470 j3.2ni 14.197 li13731 30.693 67.5T5 160.5061 117.4&11 20.309 Swim the Pa¢ifi¢ In Chesier Fund- TnE apFeai Is pay for Th nanwdftea VIcKan 10 repair Ine Pacrfic Pcd at Chester City Baths whith %was draed thjo to Covi&19 leathn9 10 damagÈ to Mltom ofthe pcd. Reduce ener use at Chestet Baths Fund- Ttriswal is to rae fund$ 10 wrchase a cover10 keep lh8 heat In the AU8ntlG Pool at Chester Crt> Bat and tttelore tedut erwy tA)Sts. ThÈ re#trttitin ig considÈred to havè ended wh8n the money vlas spenton the as (*ptslise. thtrefore 8 tr8trsfér has rnadè unresknEtFd 10 this efftci. 17-
CHESTER CITY BATHS LIMITED (FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED} NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 20 Re$trictedlunth (Continued) Learn to SY¥im Acade . Thr& find createdfrc¥n vc5 SoLW rtnd airn? to burfd CM) the inlen&vÈone weak lessgns for thildren on free s(h¢x)l rnea& fv intent is logve earh (ld opwknnity to haye a s71ng lesson eÈch'He8k forup to 18 tTh)rth5. Holld• Aciivl Pl0¥10. Th$ Sn wthh CWAC 10 oNek In0 $$(¢)$ for childrèn on fre& school rneaP6_ LED Ll h1 Grani- Ths fund was ftryn CWAC to hdp ar s¢ tntritxrte to wtG8rtxx) 2eio. The fund lo repkce am IvJhts *rylh kn¥ enugy units a1 Teachprs and L. uard Twa1 -ThfurNI Wds aeated frDrn varK)u5Srr5 a1 aims lo hpfill the kul and nab(81 shortage of swim teachers. lrfegwls ar¢ Swim teather leth. Anatysis of net assets bets¥een lurK15 21 T4)i¥LlnrestrKted Jnd5 Total 2023 2023 2022 2022 Fund ban at 31 Marh 2023 ar& reprèsanted by". Tangib asset5 Investments Current 85S9tslllotrAlthe51 15.846 658 g9.151 15.846 20.309 119.4fy) 40.537 30.693 71.230 115.855 136.164 41.384 30.693 72.077 22 Rglatsd party tiaii8a¢tions Therg were Th) dck)Sae F8LHted party the yw {2022. tMThI. 18-
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