Charity registration number 1062238
Company reglstratlon number 3243813 (England and Walesl
CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P W Ftsher
MrMSKay
Mr 8 F MGCaii
Mr O W E Mi118r
Mi T R Wainer
MrDGReid
IAppoinled 1 March 20241
Secretary
Mr T R Warner
Charlty numb•r
1062238
Company number
3243813
Prlnclpal and R•9lst•r•d (rfflc•
Union Street
Chester
CH1 1QP
Indop9ndent axamlnor
Andrew Hopwood Bsc (Honsl FCA
Charnpion Allwoods Llmlt•d
2nd Floor Rpfiige House
33-37 Wal8rgal8 Row
Chester
CH1 2LE

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
CONTENTS
Page
Trustees. Ipport
Ind8p8ndent exatnlner's report
Stslemenl of financial activlties
Balance sheet
Noles lo the flnan¢lal 81al8m8nl8
6-16

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 Irust88s pr8sent Ih8ir annual report and financial statements lor Iha y8ar end8d 31 March 2024.
The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81
slatetnenls and cotnply wilh the charity's governing document. the Cornpanies Acl 2006 and 'Accounts"ng and Reportsng
by Charities." Staletneni of Recorntnended Practice applicable to charitie5 preparing their account5 in accordance wlth the
Financial Reporling Standard applicable th8 UK and R8public ol Ireland IFRS 1021 leffecllve 1 Jamary 20191..
Objectives and activitie
The Assoclallon was sel up In 1977 to ¢onlSnu6 tho oper)lon of the Chester Clty Baths loponed In 19011, Our rnlsslon Is
the promotion and provision of affordable facil￿'8S lor the b8nefit of tre residents of Chester and Oistricl for all asP8Cts ol
health. fitness and compplilive swinrning and related aclivities. with particular emphasis cfft teaching children and adults to
swlm lor their sa191y, wg11-bolng and gnloyrn9nl, and lo providg a ¢gntr¢ gf 9X¢o11gn¢tr for th& trainlng ol swlmmlng
coaches, leaL*ers. officials, lifeguards and other water related activities.
Pollcle5
The Association endeavors lo minimise pool hire costs ty mgxirnizing vtilisation of water time with a combination of
Asswalion paid $lalf supported by voluntary TTu$legs.
Prlnelpal Aetlvlty
The principal a¢tivily of Ihe company throughout the year was th81 of oper81ing and rn8inl8ining the Victorian swimming
baihs bssee in Chester.
Tho truGtoos hovo poid duo rcgord to guidan¢o issuod on publi¢ boncfit by tho Charity Comrnission in dociding whol
activities th8 charity should undertake.
Achlevement5 and perforrnance
The leadership team ale incredibly proud lo have re-opened the swirnming baths posl-covid, this is particularly pleasing
sincg many Similar organisations havg r&maingd clos￿. Howevor after re-opening ono of our two pools in April 2021, the
Trustees have had to implernenl significant increases in charges lo maintain Ihg viabilily ol the Batrs.
Following the closure of Ihe building during the COVID period, our second pool needed signili¢8nl repair work. The
funding needed lor this work wag successfully raised from a wide range ol sources ano the repairs completed. The
financial position ol the Baths remains finely balanced and OLJr Trustees and staff are working hard lo ensure that we have
sufflclenl b￿lnesS lor second pool lo cover Ihg Incromenlal sl8ffin9 and ulilily costs before we re-open11.
The one pool that is open continues to operale al a very hi9h level of occupancy.
Financial review
Last year we were able to add £64.087 to our reser¢es. fhis year our reserves reduced by £32.565 10 £103.599 primarily
because ol our commilmenl to holj prI￿S lo pool users ihrough to December 2023. Whilst tre new year is a challenging
one as 8 result of furth&r incr$ase$ in operating costs we h8ve reviewed our charges upwards and arg focusing adclilional
efforts on our fundraising which wa5 particularfy successfLJI in 2023
We Continue lo work closely v¥ilh Choshire Wesl and Cheslgr Council who are Dur landlord and our local authority on
plans lor developing the City Baths building and its uses in order lo ensure long terrn sustainability.

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Re5ervos poIIcy
Our reserves ptrlicy was established in January 2003 and gtates that financial reservès are required ltr fund tha following..
The unexptreted rep18¢ement ol major items of ageing p18nt & equipment Ihat arise from time 10 time, and which
cannot be accommodated within the annual exlraordinary mainlenanca budget and for which grant funding is nol
available.
Unexpected Major repairg nol included in the annual extraordinary fflainlenance budget.
Major items of capital equipmenl that Cann￿ reasonably be a¢¢ommodaled within the annual gperalin9 Ixjdget 8nd
for which grant funding is not available.
The largal mlnlmum18v61 of flnanclal r8$erve$ Is currenlty sel al £250,000. Actual fr48 resarvgs as al 31 March 2024 w8r8
£86,643 and the Charity continues lo work lo rebuild these balances to ensure future suslainabilily. At th8 same lime the
Charily is working on a range ol improvement projects wthin the bu Iding to enhance the faalilies available io users.
The trustees have assessed the major risks to which the charity is exposed, a￿1 are sat151ied that systems are in place to
miligalo axposure lo th8 major risks.
51ruclure, govemance and rnanagemenl
The trustee5, who are a150 the director5 for th8 purpose of company law, and who served durfng thè year and up lo the
le of signature of the financlal slalemenls were..
Ir P W Flsh&r
IrMSKay
Ir B F Mccann
Ir D W E Miller
Mr A Heslop
Mr T R W8rner
Nqr D G Reid
IRésigned 2g Mard) 20241
(Appointed 1 March 20241
For tho malhods, pollci8s and procedur8s for th8 recrultm8nt, appoiitrnant, Induction and Iraining of now Trust8e5 W•
clos#ly follow thè guldancè off#r•d in the Charlty Commlssion bOok￿t CC3. R*sponsibillties of Charity Trust•*s, F*bruary
2008 (updated May 20181, Up lo now appoinlrnenls have been rnade from the broad community of swimrners and parents
of switnm•r5 that us* th8 Cily Baths, ch0s8n lor th* particular skills and tim8 commitm*nl that w* nèed and that they hava
lo offer. Prospeclive appointees are given a copy of the above booklel so that they can urderstand their re5ponsibilitl•s
before a¢￿pting. Our induction pack includes the Memorandum 8 Artides ol Association and past minute5 01 board
meelings and manag#m¥nt accounts.
Trainlng Is through dSscusslons wllh other board m8mb8rs.
The Iruslees, report Was approved by the Board of Trustees.
MrDGRel
Trustee
Dated.. 23 September 2024

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHESTER CITY BATHS LIMITED
I report lo the tru5lee5 on rny 8xaminalion of lh8 financial stalem8nt5 01 Chesler City Baths Limited Ilhe charityl lor the y8ar
ended 31 March 2024.
Ro$pon$lbllltl&$ and b¥sl$ of roport
As Ihe trustoes ol tho charity land also its directors for the purposes of company lawl you aro responsibla for the pr8paration
ol the financial statements in accordanc8 with the r8quirom8nt5 01 the Companies Act 2006 Ilhe 2006 Act).
Having satisfied myselllhal Ihe financial slalemenls of the charily a￿ not required Ir> be 8udiled undèr Part 16 rf the 2006
Ad and are eligible lor independent exarninalion, I report in respect of my examination of the charity's linanoal statements
carried out under section 145 01 Charities Act 2011 Ilhe 2011 A¢tl. In carrying out my examination I have followed all the
applicabl& 01r￿￿.￿n$ gDi¢n by Ihg Charity Commission undor Sec￿0n 1451511bl of Ihg 2011 Act.
Ind•p•nd•nt •xamln•r's stat•m•nt
Slnce th8 charlty'5 gross Incorne exceeded £250,000 your 8xarnln•r musl b8 a rn8mb8r ol a body Ilsled In sectSon 145 of th8
2011 Act. I confirm Ihal l arn qualified lo undertak8 thé examination bécause l am a m8mb8r of ICAEW, which is one of th8
listed bodiès.
I have completed my examinalion. I confirm Ih8t no matters have Come lo my Otten￿'On in connection with the ex9minalion
giving m6 caus8 to beli6ve that in any malarial r8specl'.
8¢counling records were not kept in respe¢l of the charity as requirèd by section 386 01 th¢ 2006 Act,. or
the financial stalernent5 do not accord with those records., or
the financial slalements do not comply with the accx)unting r8quirements ol section Jyb ol the 2UUb Act other than anj.
requirement that the accounts give a true and lair wew which is nol a maller considered as part tsf an independent
8yamSn8llon', or
the financial 5tatement5 have not been prepared in accordance with the melhods and principles of the Stslement of
Recommended Pioclice lor e¢¢ounling and reporling by ¢horibes applicable lo chorilies preparing their o¢counls in
accordance with the FinonrAal Reporting StBndord HppliBoble in the UK ond Republic ol Ireland IFRS 1021.
I have no conc8ms and have comè across no othèr matters In conn8Ctlon wllh the examlnatlon to whleh attentlon should be
rawn in this report in orcjgr to 8n8ble a proper understanding ol the fin8n¢i81 sialemenls to be re8¢hod.
Andr•w Hopwood BS¢ (Honsl FCA
Chgmpion AIlW￿dS Limited
2nd Floor R¢fugg Housg
33-37 Wat8igale Row
Chester
CH12LE
Dated,. 23 S8pl8mb8r 2024

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
fur)d5
2Q24
Re5trictsd
funds
2024
Totsl Unrestricted
fuiit15
Restricted
furids
2023
Total
2024
2023
2023
Income and endowments from..
Donalions and lega¢i$s
Charilab18 ￿lIVI￿&S
Other trading activ￿.eS
Investments
Other income
609
279,612
1,847
52
2,483
1,152
1,761
279,612
1,84T
52
2,483
7,794
26T,573
1,948
40
2.385
67,575
75.369
267.573
1,948
40
2.385
Total Ineom&
284,603
1.152
285.755
279,740
67,575
347,315
endilure on:
Charitoble oclivbt19$
294,910
18,821
313,731
219.314
60,505
279,819
Other trading aclivikn'es
13
4,862
4,662
3,420
3.420
Total expenditure
299,572
18,821
318,393
222.734
60,505
283,239
Nel gain51l1o5￿5I on
investrnents
14
73
73
Gross transfers b8tw•en
nds
Npt mov•mpnl In fvnd•
17,454
74,471
117,4541
110.3841
114.8961
117,6691
132,5651
Fund bal¥nc9s al 1 April 2023
115,855
20,309
13£,1e4
41,3e4
30,693
72,077
Fund balan¢•$ at 31 Mar¢h 2024
100,959
2,640
103,599
115.855
20,JOg
136,164
The statement of financial aclivilie5 includes all gains and losses recognised in the year.
The s1816mernl of finan¢lal acllvill89 Includes all galns and108sgs recognised Sn the year. All In¢om8 gxpendllure derfve
from continuing aclivilies.
The 5taternent of financial activitie5 also complies with the requirements for an income and expenditure account under th*
Companies Acl 2006.

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
BALANCE SHEET
AS A T 31 AIARCH 2024
2024
2023
Not9¥
FlxÈd 8gse18
Tangib18 asse18
Investrnents
14,316
932
15,846
17
15,248
16,704
Currgrit assgts
Stock
Debtors
Cash at bank and in hand
18
19
1,873
24,578
78.189
1,440
25,094
100,449
104,640
126,983
Crgdllors= )mounts lallln9 du• wlthln on•
year
20
116,2891
17,5231
N•t currant ass•ts
88.351
119.460
Total a88•ts1088 ¢iirront liabilitlO8
103,599
136.164
Net assets excludlng penslon Ilablllly
103,599
136.164
Tha fund& of thè ¢harily
Restri¢led in¢ome funds
Unrestrictèd funds
2,640
100,959
20,309
115,855
103,599
136.164
The ¢ompany is enlilled lo the exemption from Ihe audit requirement contained in section 477 of the Companies A¢1 2006, lor
thè yèar end8d 31 March 2024.
The directors acknowledge their responsibilrties lor complying with tre requirements of the Companies Acl 2008 with respect
lo owounts'ng r¢¢grds Ind the preparation ol linonaol $tatement$.
Th8 mtrmbers have nol rtrqulred th¥ company lo obtain an audlt uf Its Ilnancial slat*m&nts for th8 y#ar in qu#stion In
ac¢ordan¢e wilh section 476.
The89 financial slalerllents have L￿ell prepared in 8¢COtdance with the provisions applicable lo ¢ornpanies subject to the
small cornpanies regiTre.
The financial statements were approved by the trustee5 on 23 September 2024
D G Fleid
TYu8tèè
Company regislrallon numbgr 3243813 (England and W8lesl

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountSng pollcle8
Ch8rity infowmation
Chester City Baths Limited 15 a prfval• cornpany limited by guarant80 incorporated In England and Wal•s. The
r8glsterod officè Is Union Str88t, Chest8r, CH1 1QP.
1.1 Accounting conventlon
Th& financial stalem&nts hav8 b88n pr8parèd in aceordanc& ivith lh8 d)arity's gov&rning doeLJm8nt, tho Compani8s Aet
2006 and "Accounb'ng and Reporting by Charities.. Stalemenl of Recornmended Pr8Ctice applicable lo charities
preparing their accounts in accordance with the Finanaal Reporting Slancjard applicat)le in Ihe UK and RepuLilic of
Ireland IFRS 1021" las amended for aecounting p8riods comrnènelng from 1 January 20161. Th8 charity is a Public
B&n8fil Enllly as defin8d by FRS 102.
Thè charlly has taken advantage of Ihè provisions in thè SORP for charlliès applylng FRS 102 Update Bulletin 1 not lo
prepare a Slalem8nt ol Cash Flows.
Th8 Ilnancial slalements ar6 prepared In 51erllng, which15 tho luncllonal currency ol th8 charlty. Mon8lary amounts
th8sa linanclal stAlem8ntS *8 round8d to thè n8ar8st £.
The linan¢i81 stalements have l)een prepared Ljnder the histori¢al ¢ost convenlion, modified to Include the revaluation
ol inv8slm8nls ai fair value, Th& principal accounting ptslicitss adoplgd arg s61 out below.
1.2 Charitablè fund$
Unreslricled funds are available lor use at the discretion ol the trustees In furtherance ol their chantable obieclives.
R•strfct•d lunds ar8 subj8Ct to specrflc conditlons by donors or grantors as to how thay may ￿ used. Tho purposés
and LJSèS ol the r8strlcted funds arè s81 out In th8 notes to thè Ilnandal slatamènts.
1.3 Incorne
In¢om8 15 recognl$gd whgn Ihg charity Is legolly ent1119d lo It aftor any performan¢0 ¢ondillons have bggn mel. the
amounts Can be Treagurgd rg1i¥bly, and il 19 prob8blg Ihal incorne will be rgreived,
Cash donatlons are recognlsed on recelpt. Other grants and donations a￿ recognlsed once the charlty has t)een
notified ol Ihe donation, unless performance eondilions require deferral of the amount.
1.4 Exp8ndlture
Expgndilure IS wognised once there is a legal or ¢on8lruclive obligatitsn lo Iranslei economic bgn81it to a third pafly. il
i¥ pruL)tJble Ilit*l ti (Idiibler ul EwiiufTIIL beiielilb will be ieyuired iri ¥elUeiTieril, Éirid tlie dlTIDuiII vf IliB ubliydlivii bdll b
measured reliably.
Expenditure Is classified by activity. The costs of each activily are rnade up of the total of direct costs and shared costs.
induding suppot1 costs involved in undertaking each a¢livity. Direct costs altribulable to a single activity are allo¢8led
directly to that activity. Shared costs which contribute to morg tren one octivily anLI support COBIS which are nol
attributable to a single activity are appo￿oned between those acts'vities on a basis (J)nsistent with the use ol resources.
Centr81 $laff costs are allocated on th& baslg of Ilme sponl. and deprgciauon charge8 arg 8llocal8d on the ptsrtlon of trg
assel's use.
Direel expenses indudes costs assDcialed with poDI hire, veThling and bar purchases recognised on an accruals basis.
Adrnin costs include expenses not directly attributable to the operational actiwtie5 of the charity r￿gnised on an
accruals basis.

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
Icontinutdl
1.5 Tangible fixéd assets
Tangihle fixed assets are initially measured at cost end subsequenlly measured al cost or valuation, net ol depreciation
and any impairm8nl10ssos.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over Iheir useful
livas on Iho following ba66S'.
Fixtures and )Iltings
Computers
10 /0 Straighl line
25% siralghl Iln&
The ￿1n or loss grising on th¢ disposal of an asset is d¢t¢rmined as the difference bdwoon the sal¢ proceeds and the
carrying value ol th6 8$801, and is r&co9nisèd in th8 slslement of financial 3clivilie8.
1.6 Flxed asset Invoglmonls
Fixed as581 inveslrnenls are initially measured 31 transaction price excluding transaction costs, and are subsequently
measured al fair value ot ¢￿h reportin9 dale. Changes in fair value are recogniJed in net incomellexpendilurel for the
year. Traiisaclion costs arè 8xpen8ed as Incurrad.
1.7 Imp•lrm•nt ol fix•d a$$*ts
Al gach rèporting and data. Iha charity r8views the carrylng amounls ol lis langible ass8ls to d8lèrmln• wh8thor there
Is any indication that th059 assgls have 5uffgr8d an irnpairrnent loss. If any such indication gxlsts, Ihe rgcov8rable
amount ol the osset is eslimoled in order lo delemiine the extent ol the impoirmenl loss lif onyj.
Intangibla a8s&ls with indefinile useful lives and intangible assets not y81 availabla for usg ara ie8led for impairment
annually, and W￿neVer there is an indication that the asset may be impaired.
1.8 Stock$
Stocks are slated at the lower ol cost and estirnated selling price less costs to complete and sell. Cosl comprises d1￿ct
materials and, where appli￿ble, direct labour cosls and those ovgrhgad$ th81 have been incurred in bringing Ihg
slocks lo their pr8sent localK)n and condition. Item5 held for dislribukn'on at no or nominal consideration are rneasured
Ihe lo'Ner ol rePl8￿ment ¢051 and ¢osl.
Net realis8ble value is the 25tirnalèd selling prl¢e 18s8 811 èst1rn8tèd costs ol enrnpletlon and tost$ lo bè in¢urred in
marketing. selling and distribution.
1.9 Ca$h And cash èqulvalènt$
C85h and cash equival8nls Includ# cash In hand, dèposlts hèld at call banks, olher short.lerm Ilquld invastmtrnts
wilh origingl maturities Df three months or less, and bank overdrafts. Bank overdr4rts are shown within borrowing5
current liabil￿.8$.
1.10 Financial instruments
Th8 charity has elecled to apply the provisions ol Section 11 'B8sic Financial Inglruments, and Section 12'0ther
Financial Instrurnents Issues. of FRS 102 to all ol its financial instruments.
Financial instrurnents ar8 recognised in the ch8rily'8 balance sheet when the charity becomes party lo the conlra¢lual
pruvibiunb uf Ihtt in*>tiumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial staternenls. when there is a
legallv enforceable right to sel off the recognised amount5 and there is an intention to settle on a net basis or to realise
th8 asset and seiiie thg118bllly slmullaneously,

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
Icontinutdl
Basie financial •J*ets
Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSU￿d at transaction price
induding Iransadion wsts and are subsequently ¢arrigd at amortis8d ¢osl using th& 8ffe¢tivg inlertrst method unless
the arrangement constitutes a linanGing Iransaclion. where the transaction is rnea5ured al the present value of the
future re￿ip1S discounted al a rnarkel rate of interest. Financk?l assets classified as receivable within one year are not
amorti99d.
Basic financial liabilities
Basic finanei81 liabilities. inclLJding credilors and bank loans are initially recognised ot transa¢lion pri¢e unless the
arrangement conslilut8s a financing transaction, where the debt inslrumenl is measured al th8 present value ol the
future payments discounted at a market rale ol interest. Financial liabililies classified as payabl8 within on8 year ar8 not
amortised.
Debt Instruments ar8 subs8qu8ntly cari18d al arniYtiS8d cost, using th8 eff8ctiv• Int8r8sl ratè m8thod.
Trade tt8dilors are obligations lo pay for goods or servic88 Ihal have been acquired in the ordinary course ol
opèrations from suppllars. AmoLJnts paiablè are cL4sslflèd as curr8nt Ilablllll8s11 paym8nt Is dLJe wbthin oné yèar or188S.
If not, Ihtsy are presented 8s non4urrenl liabilities. Trade creditots arts recognised inllially 8t trans3¢11on prf¢e 8nd
subsequently measured at amortlS8d cosi using th8 effective in18r8sI rnelhod.
DwKognlilon ¢lflnan¢l•l Ilabllltles
Financial liabilitr'es are derecognised when the charity's conlraclual obligations expire or are discharged or cancelled.
1.11 Employ•• b•n•flts
The cost of any unus8d holiday 8nlillemenl is re￿niSed in the period in which tho 8mploy88'S 8ervic68 are received.
Teminalion b&n¢fils are recognisod immediately as 8n expense when the Charity is demonstrably committed to
terminate the employment ol an employee or to provid8 termination benefits.
1.12 R*llrèmonl bon•fll$
Th& company 0￿rateS a defined Contribulion workplac¥ pen$ion scheme lor tho bwelil of all ¥ligible employeos.
Pay￿￿￿tS into t1￿ Scheme are tharged a5 an expense as they fall due.
Crltl¢g1 occounllng &$tlmate$ and ludggm9nt$
In the dppliLats'on ol the charity's accountirig poliaes, the trustees are require(J lo make juduernenls, estimate5 and
assumptions aboLJI Ihe carrying amount of assets and liabilities thal are not readily apparenl from other SOLJices. The
eslirr8les and associaied assumption8 are based on historical experience and other factor8 that ale considered lo bo
relevant. Actual ￿sUltS may differ from these estimates.
The esiimat89 and underlwng assumptions are revi8weLI on 8n ongoing L)asis. Revisions to a¢￿UntIng estimates are
reco9nised in the period in which the estimate is revised where the revisK)n affects only that peri£xI, or in the period ol
Ihg revlslon and future pers￿5 where the revlsion affg¢t$ both Current ILJlure perltsds.

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
DonatSon3 and le9acles
Unrestricted
funds
Restricted
funds
Totsl Unreslrict8d
funds
R8Stricted
funds
Totol
2024
2024
2024
2023
2023
2023
Don8llons and gfft8
Grant5
609
609
1,152
7,794
55,101
12,474
62.895
12,474
1,152
609
1,152
1,761
7,794
67,575
7S,369
Donatlons and gbfts
Marjory Boddy Trust
Kingfishers Swirnming Club
8,500
8,500
6,QQ2
14,468
10,000
10,000
6,131
fj,C02
19.868
10.(K>O
10,(X>O
8,525
Spacehive Crowdfunding
Ursula Keys Tru51
Westminster Fotsndaiion
Other
5.400
609
609
2.394
609
609
7.794
55,101
62,895
Grants receivabl•
Chesler Wesl & Chesl$r
Council
1,152
1,152
12,474
12,474
1,152
1,152
12,474
12,474
Charltsblg a¢tl44t19$
Unr8strlctgd
funds
Total
2024
2023
Pool hi
279,612
267,573

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from other tradlng actlvltSes
VnrÈgtricted Unr•9trictèd
funds
lunds
2024
2023
Bai. lèkinys
1.847
1,948
In¢om8 from In¥g$tment$
Unr&8tri¢t•d Unrè8tri¢ted
fund*
lund•
2024
2023
Interest receivable
52
40
Othér Incomo
Unr•strlct•d Unre51riGted
funds
funds
2024
2023
other income
2,483
2.385
10-

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable acto￿tIes
2024
2023
Staff c06t8
Staff training
other staff expenses
165,154
6,379
672
125,408
5,039
172,205
130,447
Share ol support cosis (see note 91
Share o19overnance costs (see note 91
139,226
2,300
147,172
2.200
313,T31
279.819
Analy$l$ by fund
Unrestri¢lÈd lund8
Reslricled funds
294,910
18,821
219,314
60,505
313,731
279.819
11

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support co¥ts Governance
Ists
2024 Support costs Governance
C0618
2023
Depreciation
AdministraliDn
InEuranc8S
1,829
7,366
4,222
7,580
836
1,829
7,366
4.222
7,58D
836
1,761
5.619
3.524
9,850
1,092
1,761
5,619
3,524
9.850
1,092
Legal and accountancy
Telephone
Cleaning. ¢hemicals ond
sanitary
Rcpairs ond r¢n¢wols
Irrecovorable VAT
Marketing and website
Light and heal
Walei supply and
aewer8g¢
12,505
6,154
18.717
6,732
70,037
12.505
6,154
18,717
6,732
70,037
1 Ci.935
35,751
2S,785
10,¥J5
35.751
2S,785
5Tr.259
50,259
3,248
3,248
2,S96
Ind8pgndènt •xaninaUon
fees
2,300
2,30D
2,200
2.200
130,226
2.300
141,526
147,172
2,200
140,372
Analy5ed between
Charitable activrties
139,226
2,300
141.526
14T,172
2,200
149.372
Govofnan¢e eosls Includ08 payments lo Ihe 8e¢ounlant$ of £2,30012023 - £2.2001 for Indapendanl exarnlnalion18e8.
10 Nel movernent in fund$
2024
2023
The nel movement in funds is slated after chargingllcr8dilingl..
Fees payable lo the charity's independent examiner..
for the independent examination of the charity'5 f nancial statements
lor other fin8n¢Kg1 scrvicos
Depreciabon of owned tangible fiigd asg019
2,300
5,400
1,830
2,200
8,700
1.761
11 TTu$tee•
None of the trustees lor any person5 connected with them) received any remuneration or expenses from the charity
during the year.
12-

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12
Employees
The 8ver8ge mtsnthly number of employees during the yeer w8S'.
2024
Numb•r
2023
Numbgr
Head count
41
30
Employmént costs
2024
2023
Wages and $8larles
Social security costs
Othtsr pension costs
154,664
2,565
7,925
118,959
6.449
165,154
125.408
Ther$ Wtr￿ no gmployges whosg annual r&mun¢rali(>n was rn0￿ Ihan £60,000,
13 Oth•r tradlng a¢tlvltl•s
UnrestTi¢ted Unrestricted
funds
fund5
2024
2023
Bgr gxpgndllure
4,662
3.420
14 Galns and lossè* on Inv•stm•r
lJnr•6tr1cted Unrestrlcted
fund$
lund•
Z024
2023
Gainslllossesl aiising on..
Revaluation ol invastmenls
73
15 Taxation
The charity is exempt from tsxalion on its activities because all its incorn8 is applied for charitable purposes.
13-

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Tanglble flxed assets
Flxlures and
flttinga
Compulers
Totol
Cost
At 1 April 2023
Additlons
195,354
3,950
300
199,304
Al 31 March 2024
195.354
4.250
199.604
Dgpreciation •nd impairm?nt
At 1 Apnl 2023
Depreciation ¢horged in the year
179,508
1,761
3,950
89
183,458
1,830
At 31 March 2024
181,269
4,019
185,288
Carrylng amount
At 31 March 2024
231
14.316
Al 31 March 2023
15.846
15.846
17 Flxod a88•t Invoslmonls
Llstod
Inv•stm•nts
Cost or valuatlon
At 1 Aprtl 2023
Voluolion changes
74
Al 31 March 2024
32
Carrying amount
At 31 March 2024
932
Al 31 March 2023
18 Stock8
2024
2023
Flnlsh*d goods and goods for rèsèl8
1,873
1,440
14-

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Debtors
2024
2023
Amount8 f8lllng due wlthln one year..
Trade debtors
Prepayments and accrued income
23,Q85
1,493
24.019
1,075
20 Cr•dllor$'. amounts falllng du• wlthln on• y*ar
2024
2023
Oihgr taxation and 60cial security
Trad8 creditors
Other creditors
A¢¢ruo1$ ond deferred income
225
2,241
2,259
1,879
12.143
5,057
16,289
7,523
21
R•llr•m•nt b•n•llt 8ch•rn•8
2024
2023
Deflnod ¢ontrlbutlon $¢hem•$
Charge io profll or loss In respect ol dellned contdbu￿0n schemes
7,925
6,449
The charity operates a defitEd contribution pensii)n scheme for all qualifying employees. The assets ol the scheme are
held s¥parately from Ihtssa ol the Charity in an indgpeiidenlly administered fund,
22
UnTf?trirted fuTrd8
The unreslricled funds of the charity comprise the unexpended balances ol donations and gran16 which are not subject
lo specific CDndilions by donors and 9ranlors as lo how they may be used. These iwlude designated funds which have
been sel asid$ out of unreslriclerl funds by the Iru$l8es for sp8¢ili¢ purpos88.
At 1 Aprll 2023
IncomSng
resources
Rosources
txpended
Transfgrs
Galn5 and At 31 March
1055es
2024
G8naral lund8
11 5,855
284,603
1299,5721
73
100.959
Pr•vlous y•ar:
At 1 Aprfl 2022
Incomlng
resources
R•sourc•8
èxpondgd
Transhrs
Galns and At 31 March
10$$9$
2Q23
General funds
41,384
279,740
1222,7341
17,454
115,855
15-

CHESTER CITY BATHS LIMITED
(FORMERLY KNOWN AS CHESTER SWIMMING ASSOCIATION LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Analysls of net assets between fund
Unrostricted
lund8
2024
R•$trictsd
funds
2024
Totthl
2024
At 31 March 2024-
Tangible gssels
Inveslmenls
Currenl a8S8lsJlliabililiesl
14,316
932
85.711
14,31fj
932
88,351
2.640
100,959
2,640
103,$99
Unrn8lricted
funds
2023
Re•trictsd
funds
2023
Tol•l
2023
At 31 Mar¢h 2023:
T8ngible 8s5els
Invgslm8nls
Current ass81sl{Iiablllll8sl
15,846
858
99,151
15,846
20,309
119,460
115,855
20,309
136.164
Related party tranjactlons
There were no disclosoble related party transactions during the year12023- none).
16-

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the Companies Act 2006.