¢harity reg¢slr8bon 106223
CThwy regi51ralhJn nurnber3243813 {EThU￿nd 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 H￿se
3>37 Walergal8 Row
Chester
H1 2LE

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED}
CONTENTS
Pa98
Inde￿dent exawinprfs rewt
ststemenlaffffi8rKial artMiEs
Nota$ lo th8 fnarKi8lsial8ft￿tÉ
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 t1￿r annual atKI Ina[￿￿ I￿lheYear￿ed 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. Q￿p￿Tre$A￿ 2QM)6 and"Ac¢owtsw and Rept*tng
by Charities". Statement ol Recornmended PraCt￿e alw￿ble to Chartt￿ iryaiirwJ their a{x(￿nIS in a(rthanr* wth the
Financial Réwrfitw) Standard appltatle w) UK RwtAic of treL*d IFRS 1021 leffÉctiYe 1 JarxJ8ry 20191..
Objectrwes and a¢ti¥th"es
Ass0¢o￿on was s*1 up in 197Tto¢Miin& thè weraliM ollh8 Cty Bats (owned Sn 19011. Ow Is
e pronx)iion an¢ [Y￿ls￿￿ o, affrKdal)le for benefv of the regderts of CIEster thsthd all a$*cts ol
health. filne55 and competitwe swrnrnry rdated a¢i¥ibe5. ￿1th ￿hcJarewa￿5 Cn teachiry chiklren and aduhs to
swim for their safety. Y￿1-b￿￿ and enjtiym￿L and a ￿tre orex¢ÉI￿Tts trainiNJ r#swwmmiry
coaches. tethr& offio¥ak. lrfeguaFd5 atKI (tswater relaled acbv.1ies.
Poll¢le8
Thp Asso¢k¥litin ende&ixs to mmimtst KKXA co*s ty maxmnoiry uljltsaith ofwaierbmt a t¢)n*xnation of
paid S￿1[￿JPpty￿j by w￿l￿￿￿T[ust8F$.
Prfnclpal Activity
a¢bvrty oflhe com￿y1￿r(W9￿ ￿ ywwasthat ofoFw8liro8nd maintsining Ih¢trfflan swimming
bath5 base¢ in Chestei.
trustcts h8VC Paid due regord to gum￿nce isyjed on bcncfft by ihc Chwty in (tckling %*hal
sc1￿llIeS lh8 ch*ty shou d und8ttske.
Achlevefflents and performanGe
leadership are incredibly prothl io trAve re4￿￿1 Ihe svimmiry baths r￿lthd. I￿S i4 Fk4rbcularfy p￿a￿
Eincg manysimilarorgaru5abons hw rgrnwW cbs9d. Howver*w r￿OPer￿ry m April 2021. thg ￿j￿￿e￿£ ConbnU￿ to
run al a Ios5. To suffiaent fftvenue lore1n￿n 0￿. trustees agreed a s￿n￿lCanlpriCe uplift IMP￿Mented in
January 2022. In Nt>vember2022, it ¥WdS agreedthatlhi% Tate b2 hekl (￿r￿thr￿m¥*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￿ corn￿e￿ in the 3rd warter of 2022. atth￿h at Ih1s winl trÈ difficu
ecisK>n was m*e notto rtroyJn Ths Wds due to the fad knal ajttenty Ihe f8¢irty does not ￿n8[al￿ enough busin9$5
to wols woftsbty. In <rter to to redU￿et￿ usag8. a n8w. heal relaning c￿VerfOr￿e AlkiM￿
was IT￿laIled in the 41h quaneref2022. To imrmove r￿￿er￿tr of th¥Al1*1¢ pwl end enttsur*tr a more
thv8r9e ￿￿rner base e.g di%abl•Y ¢￿StOn￿$. a sewk1 n*tsl [￿18￿d￿ ￿ instsled n Marth 2￿3.
Cusiomers hidude a w￿e range &lttal dubs. srthocI5. yganisatkM5 OCG¥Aona b￿r￿s. AJI the clubs are
aC￿SSible lo the t11￿1C ar￿ ad￿1 fitness sessKwisare a*dlable. Folk)vriThJ the Ixist increases, tWD SCI￿5 left
for aliwnaliye premi5e5 and allkKugh adull1fr5ure nuwl)ers rEdu(Yd. uvfrrdll adum reveDue i[￿rease￿. 11 wa5
81s0 dec￿ed to olts ex6tiryAOanbc lo partfriccthp￿le foritre Paafic rM)d remaining dosed_
T￿S resulted in kunching an addilional one of a(JuF. ￿ts￿re se5sK)ns al 8aTh 3pm. A new ch￿ren'S Leam I
ILTSldass %Yas a￿0 I￿n￿￿￿ ￿l¥j teaC1￿S 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 I￿1•W
A lev￿￿ of the accow".s wil Ihal whls1r￿tkaAe fina(￿la1 twiess has been ￿de towards beci)ming profitable
and to cov8r lh8 loss ofaround £go.(th ofdw8ct financial a￿StanCE from CWAC. lh8 ￿SIn￿sS w8carKJUS
finanoally al a lrtle over breakeven. In the irnTEdk3le fuhwe 15 Ihe wospecl of fixed e￿wY cl￿tr￿lS ￿nning out whirj)
wil rEwll In a sgnrficanl increase In ove[41 ruryyTrg costs. 11 Is [￿bI9 ctsrfd be coveTed by an itFcrease ￿ Atl*i
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. 0￿e wntMr¥J, it is ho￿ that Ihese revenue streaffts
wll ba sufficient 10 hdp r8<yn Pacific rth)l and SUS*in swrnm9 ford￿$ 10 wm&. Skllad I8￿r
remair6 stsre bothlifeguards an(1 SWN le￿1$. A sunifM2nl fuThtri¥dsr¥ eftorf was kmp*menl4 to obiainfunds 10
tran swirn teachers and lifeguard& re5Lltiry n 4 new ￿lA￿ learher5 and 3 newlrfewards. There was a&0 a svJnrf￿nI
effort 10 raisè fund$ to k8th di$8d¥antawl to smm. These iritiabves were $0 suc￿$$fLI there remain restrith
fLndin9 to te CarF￿d ayer into the 2o2312o24finar￿Aa1 year.
Outsw￿n9 oflhe acc¢wliro 8KI r8wbrvJ fty ￿rter0￿ was ¢Jmpkled. Thi5 ch*ge has run fu the
whole ol the 202212023 finan￿￿ year. Thwehas been rK>ch3rvJe to th2 Board of tIreCt￿5.
s•rvè$ Folicy
r reserves p)Icy eslabI5hed in Janu¥y 2(X)3 aTh* States￿￿1 rnan¢ial teser¥es a￿ wuired ID f￿d the blbvArvJ.'
Th8 unBxpetsd replacernenl of [nai￿ller￿S ofawng & equiwEnt th¥tarise IiTne ID bmB, and whith
canrot be attommodaied exwaydtiiary w91ntenar￿ b￿￿et for ￿￿lifu￿&ng Is rioi
8valLable.
Une)pected rn4iJr rep￿r5 induded inthe airmjal extr￿in￿Y marterAn(x txjduel.
• MaJLY rterns of<ariW e0L1￿1 t￿81 (8ThKt rea%¥￿Y Thithw) the annua operabrv) bjdgel and
lor Iwdirg is rnt8vaiWIe.
The target rninimum level of fi￿a￿A reser￿ is currenty set att2￿.{￿￿). AcbMI free rewves as at31 March 2023 were
£99.151 Asso(¥81￿￿ toTrtinuÈs 10 10 rel￿1￿ tr*sÈ baL**s to en5uE firturt sustain*ilty. At the samÈ brne
ihe Asso¢ialth 1$ w￿l￿n9 M 8 raNJe ol Improv8wwI pro￿ts yMthF) bJihJrKJ kn ￿n￿n¢t the I￿&118$ aval*lt 10
users
trustee$ hava assess￿ marx r*k$ kn ￿Nch thpd*rity * exro*J. arnj *è sabsfied thai 8yStam$ in pl¥¢& lo
mitwa* exposu￿ to the ￿$.
Structure. yovEvwbanGe aThJ n￿nag￿rne￿I
irtisiees, are also the dre¢ttrs for trt of conyny bw. •￿j seTheddurirKJ the year and up lo the
oal8 ofsignalure of ths financi¥ slal8msntsww8'
r P W Fisher
MrMSKay
Mr B F Mccann
Mr D W E Miller
MrA Hesknp
Mr T R Wamer

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 re￿u￿t￿nL irKSJikn atxj trairlng of Tru5t8es we
closely frAlow Ihe guid￿ the G￿ty Comitssicn bth)kkt CC3. Re¥￿￿7￿￿￿1￿1eS ot Ch￿ty Trustees, Febru8ry
008 May 2018} Up to apwnknenls have bew the broad cLY￿ML￿lfy of5￿MMe[S and parents
of swimmers Mat use the city chosen lor the ￿tC￿￿r Jme commitryenl thatwe need 3nd Ih31they have
to offer. Prospective apwinlees ale gNen 3 of the above txxthl so that kney can ￿￿e[S￿d IIEir respon￿bilrt￿S
before actspling. Ow Induct￿ P8¢* thè M8tThJarthm & ArfK*s ofNssociaticrt and past rThnLrte$ of b¢trd
meetmos and wageTr*ni 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 tr￿lee5￿￿ my exatr4nalKJn vfthe statw[￿LS ￿ Chester Qty Baths Limited Ilh8charTtyI forthe year
ended 31 March 2023.
R$spon￿bIllIFy arKI basls of rtport
As Ihe bust888 ofihè d)8rity18nd ￿$0 its dir8cloisf￿tr* wrK*Jse8 of cthwary L8wI youare reSp)n*b￿ forthe prnparatvj)
of lh8 finarwl stalernwts in accortsrK8 with Ihe wir•rw)ts of ￿ Conwar*sA¢l lihe 2006 Acti.
Hawng salEfied m)seWthat the fin3noal s￿te￿￿￿tS of the clwty we not requred to be audrted under Part 16 2006
Act arvj are eligible for Indep￿deTrt exaninalon. I rewrtin respectof trry exatninatvJn of otharity's fin8noal stalefflents
carried out UNJW 145 ot ltre CharitEsAci 2011 lthe 2011 A¢ii. In cwryry tyjt my examiThaion I have folN¥ed *1 the
8pplicabP& Thr￿bonS gtvw by the Chanty Secti￿ 1495Mbl oflh8 2011 Act
Independent examinees statement
Since the charity's gross income ￿￿Ceed￿ £250.CrfI) your exaniner rn￿1be arTrprtthrofa in section 145 oft
2011 Ath. I c(nfittn that l atn qualthed lo urvjerlake Ihe eXa[n￿￿t￿￿ bBcau5e l am a m8mEerof ICAE'N. which Isone of the
sted bodies
I have CoMp￿ted rny exarninalion. I confirrn that M malter5 haVeC￿￿ to rnyattentiDn in rnnnectkM ￿th the examination
Qiviry MÈ Gau$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 c￿SKYer￿1 as ￿Of ￿ indeFendpnl
examina1￿Tr..
the financial 5talements have tK>l been Prep￿ed in a(LordatKe ￿ryth Ihe and prin￿p￿SOrthe Statement of
Recommended Pra￿l¢e for ac¢ounbTrJ and by c*arites io thanl.es weparmy Iheirattounts in
accor￿￿ wlh Fin3rKial Rewiire slints￿ applic*le bi ts UK Re￿￿￿ ol Ireland IFRS 1021.
I ha¥e no Con￿￿3 antt have ￿¥￿e￿at)SS Olher in Conr￿￿K)n￿1ththe to attenlioTr strK>Lld be
orawn in this repM in order to en8tAea ryrper UThjerS￿Olr￿ dlhe fir&9rwl *al￿nts 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￿ ￿tY￿eS
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 Ma￿h 2023
115.855
136.164
41.384
30.693
72.077
st8tsrnent rrf fina￿¥1 ¥thitE5 in¢kndes all gal￿ 8Th1 k6ses reC￿l￿e0 in the year.
Al In(x)me and exper￿lI￿re deri¥e In>m ￿1nbnury acbvthts.
Th& $tal8mqni of activit￿ *so C(￿[41e$ wrfh Ihs an ir￿m• ar￿ 8xFendilur8 accoiJnl under the
CQry)an￿S A￿2[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: am0￿￿19111ng 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 fu￿5
Unresiricitd furKJs
30.693
41.384
115.855
136.164
72.077
¢￿￿p$nY ￿ enbU8d to the e¥erytKfftfrom lhe0￿Yrt rwjlr8rt￿C￿¢0￿8d ki 58¢th￿ 477 of¢he Con7)8n￿SA¢t 20C6. for
Ihe year 31 March 2D23.
Thp direcloLS acknovlajge their reSp￿S￿￿11bDts fOrC￿￿p￿.[Vj with requ¥eD￿nIS of the CO￿panESAtt 2006 ￿5p￿L
to accounbry rècords and the preparabtm siat*nBnts.
memb￿5 have not required the cATh￿Y to obtain an audit of n5 slater￿nts torts yin q￿stiOn in
aCCordan￿w￿ sect￿￿ 476.
These finaThial staternents have prePa￿d ￿ x£ortkn*Yhiknlhe aprI￿le to (xThparAes subpct lo the
small t(mn￿nI0$ 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
A￿OUnt￿9 pol￿195
Charity inlarmBtit
Chesler City Bal￿ Li￿￿ Is a priyalectxnp￿y k"fflI1￿ ty ￿cOr￿￿818￿ vi Ery*nd and wa￿5.
istsred offKe Is un￿ Slreet. Chestw. CH1 1￿.
1.1 A¢count*lg comtenti
2006 8nd-A￿(￿n￿n9 Reportvlg Chètil*S" StslertEnicl RÈt(Mnftwded Pr*xte ap￿￿aNt 10 charities
Ihgr acttwnts in all￿¥r￿pY￿lh the Fr￿￿081 SWdatd a￿1￿*￿￿ In IhB UK and REpubhc of
Irdand IFRS 1D2)- las amended tor ￿0dS CCAmenury trom 1 jan￿ry2016) 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 fina￿￿1 *akrthnts are s￿l￿j. vknich v3 th8 oJrwolth8 th8rfty. Mon*aryamounls
Ihfysefin￿c￿I stslemwis we rOU￿E￿ to Ihe wrest£.
The financial str￿Ments have been pryed urk*rthe trislorirA rx)5t Mod￿￿dID 1rd￿e therwa￿all0￿
of inwestrnetts ai far Y￿ue. The ￿co￿t￿N) WA￿12$*￿e￿ arp Set bdow.
1.2 Charitable fvnd5
Unr￿tr￿ted kntts are avaL4tAe use at the ￿￿et￿ otthe trustees lur1herat￿ ot ther thanlaNe obpctsves.
ftestrLted Su￿$¢1 10 by dorwys *s to knvthey may teL*80. pJrkh)se5 and Ltses of
Ihe restricted furxls ￿e set(xrt ￿ the r￿￿￿tOthe fir￿nCId 5taierrients.
1.3 Income
Irbcomt is r6cogni%trd when tho th*ity is legalty io il after any p*fomi8nc8 Ix)ndthfX)s h8ve beèn m8L the
(yJnis w be wsur8d ￿[ab￿. aThl itLS *il ber￿￿ed.
Cash dwatiTr45 are r￿￿wISed on recept. Otherwts ae re￿i￿d ontx ch￿ty ha5 been
notfied afthe unless perfom*nce eMdI￿n$ requip defena dthe 8wKyJllL
1.4 ExPer￿llure
ExpBndilure Is rwnisod ￿Ce Ihpip isa leg¥ ¢[tt￿s￿l￿AIwB ¢)WvJabon ￿ Iiattslet e£DtThnic toa third party, Il
I¥ ￿L￿d￿lts i￿1 d iransfer DI bE￿￿15 ¥eltse[￿L Ire ￿￿10f ob1￿jati0[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 8ni*Artat* io a a￿1vIty a￿alloCated
direclytQ that aclmty. Shargd costs conlrityJte lo than acbyty and 5VPPOrt costE thknK* Dre noi
attributab￿ to a %role acti%iry ae appth1D￿d between knse acti%ities Cjn a t>￿s I￿51stent %%ith tre u*of 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.
D*eth expensesindudes co#$ ass{￿1￿ Vilh aThJ bar rWr¢h￿ rewised on * acuu8& ba84s.
Admin costs i￿Ude ewertts attrftxjiatrleto the oFthtKThI￿Mties otthetharity reCO￿￿ed 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￿ r￿ed assets ¥e intsly trwsuEd at (X>5t atKI subsequentymeasured al cost orwdlualion, netol depreciali
and any InwairTr*nt kKsses.
Depreaation Is recognised so as io Vrri￿ off the r￿st wd1￿ of a5set5 kn th￿r re￿dUal walues over their usefvl
IN95 on thg Iyllwrhg ba59S".
Fiytufes and fittki95
Corryutets
10% 5traKfftI lyle
25% 5traTr*l Ine
The ￿An or loss artyTrJ on disrM)sal frfarn asset i%deteMti￿l as the¢￿fferer￿ bet#￿en sale proceeds and Ihe
carryng valuB 8$8*. aThl in ts ¥l8lemwrtolfi￿￿a ac*viiies.
1.6 Flxod 8$$et Inv•stmetiis
Fix8d asset ￿yeS￿￿EntS8r& Inthal￿ measu￿¢ al b¥sg¢1ion &xdL&li)g Iwsa¢iwJ) costs. *)d are sthequently
meayjred al fairvalLJe ai e¥th rewrtiry dak. CK7rye3 in lairvalue are ￿n￿e￿ tyi net ￿¢0￿￿￿{expendiIu￿I for ih
year. costswe 8XFws•J 8$ Irwrred.
1.7 Impawrnpnt of fLxed assets
Al each reporthng end ¢Jale, dwrityreviws olits tawible awtsto whether Ihwe
is ndIcat￿n th3tlhog8 ass8ts havé suff8rod ￿ IMP￿[rr￿1t bss. If aiy such inthc3tion 8xisls. th8 racr￿ra5
afflount of the 85fet Is eslirnatd ￿ ￿￿er todetetnitE the exlentof iTh¥>Hitrrwl kJs5 lrfanyj.
Intangible assets I￿lefinite l¥es ￿ intary*le assets tK>t yel 3¥athb￿ fot use are lested for itnpawTTFent
annualty. arKI W￿ever1here ￿ an itKIK3tKJn Ihattt* asset tTray tE impared.
1.8 Stocks
Slocks are stated atthe kn¥￿[0f wslaKI e5tvnated selirwJ costs to cAXnp￿te sdl. Cosl direct
materials and, ¥v￿r* applicatle, direLtL8ttsJr costs and IhJse Lweth&ad$ that l*ve been inwrred in br￿91￿9 the
stocks to Iheir rrfbseni Ictaton ¢(￿lti￿). F*ld IC¢th51ribUb￿ ai ntynnal ￿SIdera￿on ¥e measured
e of repbcerrtnt C051 and cosi
Nel real￿ble value is the eshmated 5eling prrE less al e51wnated ol and costs to be inwtred in
markéting. s84in9 and (listrbji￿.
1.9 Cash and cash oqulvalot)ts
Cash ar￿ rash &yrvalents Ir￿lKIe rash in harNI. de￿ he￿ atrall wlh bat*s. olhei Short-ler￿ li(wKI inve5ttnents
wilh ongn81 efit*ee nmythsor ￿$$. overdr8fts. BarlL o¥erdr8fts are ￿lIh￿ twowngs In
current liabilibes.
1.10 Finan¢ial instrumonts
The ¢h8rily h8s ￿e￿ed to 8Pt4y oISeebCffi 11 Èayc F￿aTri¥l InsinwDents' Section 12'0tr
Financ￿1 Inslrnrnents Issues of FRS 102 to al of ts fir￿1Cl￿ lThstrU￿￿ts.
Fin¥Dci*l instrurt*ntsare ID the ¢h8titys b*tKe IhB d*rity b￿)[￿￿ party 10 thettnlrathja
pruv￿￿[￿ of the I￿lIu￿￿￿t
Financ￿1 assetsand latslit￿sWe oftset. *Ailh the ret arTWWNS wesenw fina￿)* slatements. when there Is a
I￿alfv enfor￿able 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 Ir￿ule debtL￿s bank ba*n￿. ￿e initsally measured at pri
induding Iransathth Costs and are **ÉeqJenity<4rried al amb$￿ ct61 tre eff￿*r￿* mlw8st m*thtsY unless
Ihe afra￿ement￿$t￿te$a ts3nsaul￿, tre trnnsaath￿ measure(l at the r￿es￿l value of
future receipts (*S￿nted ata rn8rket r*e of interESt. Finaml 85$* cL4$9fied a5r￿￿¥atyk within one year8re not
arnottispd.
Basifinancwl Ivdbiliknes. hllcluling c[edt￿5 bar* k>ans are irmtiatyreixNJ￿Sed att[￿53GbOn unle55 Ihe
arraw8mtrni ¢￿s￿lute$S finar*ir¥J the debtins".rumwl ts measur8d al Ihe pre￿1 vau* of the
fuiure paYmentsdiscoun￿ ata market rate of inleresL Finarrti* IK*xinies cL4$Af￿d as payable withn one ye& are not
amorbsed.
Debt instru￿￿lL￿ are subseqwrtly rarpd alarrKxi￿l th8effthe interBSt rate melh(¥J.
Trade ugd11￿$ 8re otligat￿ns lo pay fN orsetvKes tlK41 have been aW￿re¢ (Kdinary wJrs¢ ol
operaions supplers. Arnounts are cbssif*d a5 cwrent I￿￿1￿11e5 rf pabment is due wthin one year or less.
If not, they ore presented as nOn￿￿ent T￿￿e vecitors arE r￿niS￿l Initialty al tr￿SaCti￿ priTr 8nd
subsequenlly rneasured at LX)St ￿Ang tre effeL*we nlet25t tnetkKwJ.
DeTr¢ognlllon of Iln4n¢lalllo1)111¢19s
Financial lthilthes are ￿￿e￿￿Sed ￿en the ch3rity"s cor*r&tsi ￿￿]at￿￿s expyeijrare di4tharged or￿Ce1￿.
1.11 Employetr
The cost of any unused ￿1￿JaY entitlempnl ￿ rK(yJntse(l in the petKxl the e￿￿YeesServic8SaIe re￿iVed.
Termwwtion tEnefits are recogn￿ ￿m￿atelya& an expense Ihe d￿rity ￿ de[[￿Str￿￿ c(xtwnitted to
tetrninate Ll an empkjfft (¥to pruvvje lennn8tV￿
1.12 Ratlr•metht ben•flts
The company 0￿raI¢S 8 define4 NvthpL8ca Sch￿￿ fty the bwefil ofal elHJitle ompbyee5.
Pay￿￿t5 into IIE scheme are a5 an expense as theyfdl due.
¢rltl¢al awjunfjng •sYm*s and l¥dw8nts
In applIcats￿ ofthe tr￿rity's acuu)trKJ ￿ties. the trustee$ are required lo make jUdgw￿ts. estsmths *)d
aswmplDns abcvl kne carrying anKNJrtofassets hab11￿ tw are not reathly app¥wt from other swrce$. Trt
eSt￿ateS arKI assoc￿ted aS5￿￿K￿5a￿ based eVien￿ other factors that consthred to be
rdevant. AGiu31 resuN5 tnaydrfferfrom iheseestinwtes.
The eslimaies *d *$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 revIs￿n a￿1 fvture pet￿￿$ where the re¥19￿ alfects txbth CUrr£ntar￿ future Fvi￿s.

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 ￿n￿stn¢￿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
Dol￿t￿lS 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￿￿& CtDwjf￿￿i[Vj
UrsvL3 Keys TILfyt
WeSt￿n$￿
Oth
5.4
14.468
10.(UI
10.(WYJ
6,131
19.
10.1YYJ
10.(
8.525
751
26.866
27.617
7.794
55.101
62.895
751
46.866
47.617
Grarts rKeivab
Ch$s￿r City C¢unol
Nabonal Heritsge
Sprrft5 ErvJland bttery
fil￿d￿g
Ches￿rWest 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 Un*anc*d
[￿￿$
2023
OtherIn￿￿e
Cor(￿aV￿u5 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
un￿￿tr￿d knd5
Flestr￿le0 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
cheTh￿al5
1.020
3.Sq1
32.672
376
5.194
72.&13
35.751
6853
6.853
S0259
Light and h8ai
Watei SUp￿Y and
)259
2.5
5.039
25.785
1.161
Trainin9
Irre¢tr4w8b￿ VAT
5039
25785
2.3(M)
18.99J
18.950
Independenl e￿TInall
fees
22fA)
22
2.8
152212
154.412
1S2.089
2.8(h)
154.889
An￿ySed between
charitab￿ aGb¥￿eS
152212
22Crf)
154.412
152.089
2,81K)
154.889
1D
Trustse8
None¢f irusiees ICrfanyp•x￿S 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
01￿1 trading activiti
Unrtslrthd Unrestrictsd
fu￿5
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& TaX*￿Jn0f Chargaab￿ GaiisAct 1W2 10 &xtW)l thai It￿￿6 awad to rfs ¢h*tablei*J8¢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 Ma￿h 2022
16 Flx•d assot Inv•stm•t
Ust•d
nvostm•nts
Cost or ¥a￿at1(
Al 1 Awl 2022
Valjaiion chan9es
At 31 Marth 2023
Ca￿￿7n9 aIn0￿rt
31 March 2023
At 31 Marth 2022
17 Stocks
2023
2022
Fkiished gr￿d$ 3nd g￿dS fr￿reS￿e
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
Pre￿y￿ents and 8CCtL*d 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 t10r￿ti¢ll$
and grants hdd ￿ Irust for 5￿th¢ wtktÉes".
•xpprthd
31 ktsrch 2•23
Smrymlhe
P8¢ff¢ in
Ch$s￿r
Redu￿ energy
use al Che51er
Baths
41.896
130.8931
11.(M)3
2&￿Tr1
139.wl
19.970
12801
19.
12.2361
117.4541
Sp¢*t Ewland
lottery furwJing".
Quest 5UPPOrt
P8Gk8ge
11.21X)I
Hdklay ActKvity
Provi$K)n
3.974
13.9741
LED Light
Pr(4BcI
Training
TeaGher3 and
LIfe￿ardS
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 VIcK￿an 10 repair Ine
Pacrfic Pcd at Chester City Baths whith %was dra￿ed thjo to Covi&19 leathn9 10 damagÈ to Mltom ofthe pcd.
Reduce ener
use at Chestet Baths Fund- Ttriswal is to ra￿e fund$ 10 wrchase a cover10 keep lh8
heat In the AU8ntlG Pool at Chester Crt> Bat￿ and tt*telore 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$trictedlunth
(Continued)
Learn to SY¥im Acade
. Thr& find createdfrc¥n v￿c￿5 SoLW￿ rtnd airn? to burfd CM) the inlen&vÈone weak
lessgns for thildren on free s(h¢x)l rnea& fv intent is logve earh (*ld opwknnity to haye a s*7￿1ng lesson
eÈch'He8k forup to 18 tTh)rth5.
Holld•
Aciivl Pl0¥1￿0￿. Th$ Sn wthh CWAC 10 oN*ek In￿￿0 ￿$$(¢)$
for childrèn on fre& school rneaP6_
LED Ll h1￿ Grani- Ths fund was ftryn CWAC to hdp ar￿ s¢ t*ntritxrte to wtG8rtxx) 2eio. The
fund ￿ lo repkce am IvJhts *rylh kn¥ enugy units a￿1
Teachprs and L.
uard Twa￿1￿
-Th￿furNI Wds aeated frDrn varK)u5S￿rr￿5 a￿1 aims lo h￿pfill 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 ba￿n￿ 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) d￿ck)Sa￿e F8LHted party the yw {2022. tMThI.
18-

This document was delivered using electronic communications and authenticated in accordance with ihe
registrar's mles relating to electronic fomi, authenticatior and manner of delivery under sectioi) 1072 of
the Companies Act ?006.