Charity iegistration number 1062238 IEngland and Wales) Cornpany reg15tratlon number 03243813 CHESTER CITY BATHS LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CHESTER CITY BATHS LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trusto0s MrMSKay Mr B F Mccann MrOGReid Ms N A PéddoGk Dr J Vb Nunn Ms C C Gloyne-Phillip8 Mr S J Clarkson (Appoinled 21 January 20251 IAppoinl8d 21 January 20251 (Appointed 25 Febru8ry 20251 (Appointed 21 January 20251 Secretary DrJWNunn Charlty numbèr (England and Wales) 1062238 Company numbor 03243813 Regl8t•r•d offlc• Chester City Baths Union Str881 Ch•st?r CH1 1QP Indepondènt •xamin•r Andrew Hopwood Bsc (Honsl FCA Champion Allwoods Limited 2nd Floor R8luge House 33-37 Watergate Row Chester CH12LE
CHESTER CITY BATHS 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 TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Th8 Irust88s pr8sent Ih8ir annual report and financial statements of Che5ler Cty Baths Lirnit8d (Charity) for the year ended 31 March 2025. The linanei81 stslemtrnis hav8 been prepared in accordance with th8 aecountirYJ policies sel out in note 1 to the financial slatem&nts and comply with the Charity's goveming document, the Companies Act 2006 and "Accounting and Reportin9 by Charities.. Slalemeni of Recommended Pra¢li¢e applicable lo charities preparin9 their aounts in a¢cord8n¢e with the Financi81 Repoming Standard 8pplicabl8 in the UK and Republic ol Ireland IFRS 1021 (effective 1 Jaary 20191.. Oblo¢tlv•$ and a¢tlvl¢lè$ Chastgr Swimming Association was stt up in 1977 to continua tho opèration ol Chastar Cily Baths IBalhsl lopènèd in 19011 and was incorporated into the Gharily in 1996. The Charity's mission iy the promotion and prowsion of 5wimrning baths and related facililie5 for the benefit of the residents r)f Chester and Dislri¢t for all aspects of he81th. fitness and competitive swimrning and rglaled activiligs, with particuL81 emphasi$ on Ipachin9 children and adults lo swirn lor their safety. well-being and enjoyment. and lo provide a centre ol excellence lor Ihe training ol swimrning coaches, teachers, officials, lifeguards ond other water relaled activits'es, Pollclgs The Charity ?ndgavors to minimise pool hire Gosts by maximizin9 utslisalion of wot?r lirng with a mbinall0n of Charity ernployees yupported by voluntary Iruslees. Prfn¢lpal A¢tlvlty Th8 principal 8¢tivily of Ihe Charity throughout tha year wwas that ol ¢p$ralin9 8nd m8intaining Ch¥stw City 8alh$, the Victorian swimming balhs based in Ch8sler. The Iru81eo8 h8Vtr Paid due regard lo guidance issued on public b8nefil by the Charily Commission in deciding what activities the Charity sfv)uld undertake. Achl8v•m•nt8 and p•rfomianc• The leadership team is incredibly proud to hove re-opened the Baths posl.COVID. this 1$ pgrticularly pleasing $in¢e many sitnilar organiSa.0$ have r8tnain8d clos8d. How8ver, after r8-op8ning one of lh8 two pools in Apdl 2021, th& Iru$lee8 have had lo irnplemenl significant increases in charges lo maintain Ihe viability ol the Baths, Followlng th¥ closur# ol lh Baths dunng th¥ COVID riod, tho sacond pool n#trdèd significant rèpair work. Thè funding needed for this work was successfully raised from a wide range ol urCeS and the repair5 completed. The fin8nrAal posltion of th8 Charlly iamains Ilnoly balanc8d,' th8 Trustg8s and staff ar8 working hard to 8nsur8 tral th• Charity has Sufficient business lor tha socond p()ol to cover th8 Incrèm#nlal staffing and utility costs btrfore It is r&opn#d In 8 sustainable manner. The one poDI that Is op8n continues lo opera1e al a very high level of occupancy. Flnan¢lo1 revl•w Last year Ihe Charivs reserves were reduced by £32,565, This yew reserves increased by £50,084 10 £153,683.
CHESTER CITY BATHS LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Re5ervo5 poIIcy The Chsrity's rtssèrves poliey was eslablish&d in January 2003 and slates that financial Teserv&$ ar6 roquirad lo fund tha following.. • The unexpected replaceTllent of rnajor items of ag8ing plant & equipment that arise frorll tirne lo b'me, and which cannot be accommodated within the annual extraordinary maintenance budget and lor which grant funding is nol av8i13ble. Unexpected major repairs not included in the annual extraordinary maintenance budget. • Major items of Lapilal equipmenl Ihal cannot reasonably be accommodated within the annual Liperaling dget and for which grant funding is not available. Th8 target rninimum level of financial reserves is currenlw sel al £250,000. Aclijal fr88 reseNes as at 31 March 2025 w8r8 £139,74312024.' £86,643) and the Charity continues to work to rebuild these balBnces to ensure future sustainability. At iho sam8 Ilm8 thè Charfly Is worklng on a range of Improvem8nl prol&ct8 wllhin the buildlng lo enhan6 th6 f8¢5111I0s available lo users. Prin¢ipal risk8 Thg trustee5 have assessed the rnajor risks lo which the Charity 15 exposed and are salislied that systems are in place lo mitigate exposure to the major risks. Slru¢lur•, gov•man¢• and managemont The trustee5, who are a150 the directors for the purpose of comp8ny law, and who served during thè year and up lo the ¢ale ol slgnature ol Ihe fln4nclal SWlemenl$ were.. Ir P W Fisher MrMSK8y Ir 8 F M¢Cgnn Mr O W E Millar Ir T R warner Nlr D G Reid Is N A Paddock DrJWNunn ly C C Glovna-Phillips Nlr S J Clarkson IResign8d 23 January 20251 IRè8ign6d 25 Fèbruary 20251 {F¢esign8d 21 January 20251 {Appointed 21 January 20251 IAppoinled 21 January 20251 IAppoinled 25 February 20251 (Appoinled 21 January 20251 For the methods, pDIici25 and procedures for the ¢ruItMent. 8PPOiilmenl, induction end training of new Iruslee5 we closely follow tho guidance offered in the Charily Comrnission book1 CC3. Responsibilitias ol Charity Trustees, February 2008 (updated May 20181. Up to now appoinlmtsnls have been madtr from the broad Community of users of the Baths, chosen for the p8rlicul8r skills and time commitment that we need and Ihal Ihev have lo offer. Prospective appointees are given a copy ol the above booklet so Ihal they can understand their responsibilities before accepting. Our induction pack Includes the Memorandum & Article5 of Association and past rninutes ol board meetings 8nd management accounts. Training is Ihrough discussions wilh other board mtrmbers. The irusie8s' repon was approved by ihe B08rd of Trusrg9S. MrDGReld Truslee and Tr8a5urer Dated.. 23 September 2025
CHESTER CITY BATHS 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 Charilyl lor the year ended 31 March 2025. Ro$pon$lbllltl&$ and b¥sl$ of roport As Ihe trustoes ol tho Charity land also its directors for the purposas of company lawl, you are r•sponsibl8 for tha pr8paratlDn ol the financial statements in accordanc8 with the r8quirom8nt5 01 the Companies Act 2006. Having $8li$fied myself that the finan¢ial statements ol the Charity arè not reqiiired to be ?udited under Part 16 of thè 2006 Act and are eligiblè for indepandent &xamina1ion, I rèport in resp8cI of my examination of the Ch8rily'$ financial s1816ments carried out under section 145 01 the Charities Act 2011 (the 2011 Act). In carrying out my examination I hav8 lollL¥wed all th8 applicable Oire¢lions gnien by the Charity Commission under se¢ti(n 14515}Ibl of the 2011 Act. Ind•ndent •xamln•r's statom•nt Sinco the Charity's gr05s incomo exceeded £250.000, the independent examiner must be a member ol a body listed in sèclion 145 01 thè Charitias Act 2011. 1 ¢onfirm that l am qualiligd to undartakè Ihg èxamination bacauso l am a mamb¥r ol ICAEVV, whth Is one ol the ligtgd bodles. I have completed my examinalion. I confirm Ih8t no matters have come lo my 8tlentr.on in connection wilh the ex9minalion oiving m8 cause lo beli6v8 that in any m818ri81 r8specl'. accounting records were not kept In respect ul the Charlty as requlred by section 386 of the Companles A(* 2006. the financial stalernent5 do not accord with those records., or the financial slalements do nDt comply with the accx)unling r8quirem8nts ol section Jyb ol the Companies Act 2vuti other than any requirement Ihot the ffi'nancial statements give a true and fair view, which is not 8 matter considered 05 part of an indep&ndenl exarnlnallon.. or the financial 5talemenl5 have not been prepared in accordance with the melhods and principles of the Stslement of Recommended Proclice lor e¢¢ounling and reporling by ¢horibes applicable lo chorilies preparing their linin¢ial totetnents in occordonce with Ihg Financiol Reporfing Standord opplicable in the UK and 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 lin8nci81 siaiemenls ID be re8¢hed. Andrew Hopwood Bsc (Hon81 FCA Champion Allwoods Limited 2nd Floor R¢fugg Housg 33-37 Wat8igale Row Chester CH12LE 28 Sopt¢mb¢r 202S
CHESTER CITY BATHS LIMITED STATEMENT OF FINANCIAL ACTtVlTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted fur)d5 2Q25 Re5trictsd funds 2025 Totsl Unrestricted fuiit15 Restricted furids 2024 Total 2025 2024 2024 Income and endowments from.. Donalions and lega¢i$s Charilab18 lIVI&S Other trading activ.eS Investments Other income 4,655 299,835 1,931 522 887 5,168 9,823 299,835 1,931 522 88T 609 279,612 1,847 52 2.483 1,152 1.761 279,612 1,847 52 2.483 Total Ineom& 307,830 5.168 312.998 284,603 1,152 285,755 endilure on: Charitoble oclivbt19$ 252,332 6,882 259,214 294.910 18,821 313,731 Other trading aclivikn'es 13 4,066 4,06B 4,662 4.662 Total expenditure 256,398 6,882 263,28D 299.572 18,821 318,393 Nel gain51l1o55I on investrnents 14 366 368 73 73 N•t mov•monl In funds 51,798 11,7141 50,084 114,8961 117.6691 132,S651 Fund balances al 1 April 2024 100,959 2,640 103,599 115,855 20,309 136.164 Fund bal¥nr•s at 31 March 2025 152,757 926 153,683 100,959 2,640 103.599 The slalernenl ol financial activitie5 includes all gains and losses recognised in the year. All income expenditure derive fvorn continuing activities. The staternenl of financial activities also complies with the requiremenls for an income and expenditure account under the Comp8nies A¢1 2006.
CHESTER CITY BATHS LIMITED BALANCE SHEET AS A T 31 AIARCH 2025 2025 2024 Not9¥ FlxÈd 8gse18 Tangib18 asse18 Investrnents 13,014 1.297 14,316 17 14,311 15,248 Currgrit assgts Stock Debtors Cash at bank and in hand 18 19 1.967 60,906 94.523 1,873 24,578 78,189 157,396 104,640 Crgdllors= )mounts lallln9 du• wlthln on• year 20 118,0241 116,2891 N•t currant ass•ts 139.372 88,351 Total a88•ts1088 ¢iirront liabilitlO8 153,683 103.599 The lund5 of tho Charlty Reslrict8d income funds Unrestricted funds 22 23 926 152,757 2,640 100.959 153,683 103,599 Th8 cornpany is ented to the ex8mption from Ihé audit r8quir8m8nt coht*in8d in $8tllon 477 01 tho Companiés Act 2006, lor the year ended 31 March 2025. The dSr¢¢tors o¢knowled9tr thglr responslblll9s lor ¢omplyln9 wlth th? rgquirfrments of Ihg Companles Acl 2008 wlth rgspgct to accounts'ng records and the preparation ol linanaal slalemenls. The member5 have nol requlred thè ¢ornpany to obtain an 8LJdll of Its flnan¢i81 ststements fr)r the year in question In accordance wilh s8clion 476. These finanLial slalements have been prepared in accordance with the provisions applicable to companies subject lo the small Companies regiThe. The lir)ancial slalemenls were approved by the trustees on 23 Septernber 2025 Nlr D G Reid Trustee Treasurer Cotnpany registration nutnbgr 03243813 (England and Vlales)
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 Ch8Ster Clty Baths. Union Strèet, Ch85tér, CH1 1QP. 1.1 Accounting conventlon Th& financial stalem&nts hav8 b88n pr8parèd in aceordanc& ivith lh8 Charity's governing docum8nt. th& Compani8s Act 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 Charlty is a Public B&n8fil Enllly as defin8d by FRS 102. Thè Charity has taken advantage of thè provlsions in thè SORP lor charleS applylng FRS 102 Updatè 8ullèlln 1 not tts prepare a Slalem8nt ol Cash Flows. Th8 Ilnancial slalements ar6 prepared In 51erllng, which15 tho luncllonal currency ol th8 Charlty. Monetary amount5 In 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¢omg 59 re¢ognl¥gd whgn th¥ Charity is legally gnllllgd lo118flgr any performance ¢on¢Jllion5 have b&&n rnel. 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 Chatlty has been 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 Ilitl 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 appooned 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 recogni51 on an accruals basis.
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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 Chadly r8vlews th8 carrying amounts ol ils tangibl8 agS818 to dgt8rmin8 wh•th8r therg 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 WneVer 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 d1ct materials and, where applible, 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 rePl8ment ¢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 elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Seckn'on 12 '01her Financial Instrurnents Issues. of FRS 102 to all ol its financial instruments. Financial instrurnents ar8 recognised in the Charity's b818nce sheet when the Charily become8 party to the contractual 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 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies Icontinutdl Basie financial •Jets Basic financial assets, which include debtors and cash and bank balenc£s, are inili£lly meaSUd 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 reip1S 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 contractual obligations expire or are discharged or cancelled. 1.11 Employ•• b•n•flts The cost of any unus8d holiday 8nlillemenl is reniSed in the period in which tho 8mploy88'S 8ervic68 are received. Teminalion b&n¢fils are recognisod immediately as 8n expense when the Ch8rily 1$ demonstrably ¢omrnilled to terminate the employment ol an employee or to provid8 termination benefits. 1.12 Rllrèmont bon•fll$ Th& Charity operaios a definod conlribulion work8¢? pension s¢h¢me lor the benefit ol 811 g1igibl$ gmployoes, PaytS 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 accountr'ng policS, the trustees are required to make judgements, estimdtes 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 pers5 where the revlsion affg¢t$ both Current ILJlure perltsds.
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 DonatSon3 and le9acles Unrestricted funds Restricted funds Totsl Unreslrict8d funds R8Stricted funds Totol 2025 202S 2025 2024 2024 2024 Don8llons and gfft8 Grant5 4.655 4,655 5,168 609 5,168 1,152 1,152 4.655 5,168 9,823 609 1,152 1,761 Donatlons and gSfts Other 4.655 4,655 809 e09 4,655 4,655 e09 eo9 Grants rneolvabl• Chester Wesl & Chestsr Council 5,168 5,166 1,152 1,152 5,168 5,168 1,152 1,152 Charitable *ctiNrytieB Unre$tri¢ted funds Total 2025 2024 Pool hire 299,835 279,612 Income from other trading activities Unrestrlcted Unrestrlcted funds lund$ 2025 2024 Bar 18kings 1,931 1.847
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from Investments VnrÈgtricted Unr•9trictèd funds lunds 2025 2024 Inte1 receivable 52 Othgv In¢omg Unre8lTi¢i¢d Unrestrf¢ted funds funds 2025 2024 Other income 887 2,483 Charltablo actlvltlos 2025 2024 Slaff costs Staff training Other staff expenses 167,929 2.080 179 165,154 6.379 672 170,188 172,205 Share of support costs (sag note 91 Share of governance costs Isee note Y) 86,626 2.400 139.226 259,214 313,731 Analysls by fund Unr8s1rie18d funds Restricted funds 252.332 6,882 294.910 18,821 259,214 313,731 10-
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support co¥ts Governance Ists 2025 Support costs Governance C0618 2024 Depreciation AdministraliDn InEuranc8S 1,927 4,600 5,869 6,045 1,927 4,600 5.869 6,045 903 1,829 7.366 4.222 7,580 836 1,829 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¢ 7.580 11,737 594 120 4241 6,583 64,885 11.737 594 120,4241 6,583 64,885 12.505 8,154 18,717 6,732 7Tr.037 12,S)5 6.154 18,717 6,732 70,037 3,907 3,907 3,248 3,248 Ind8pgndènt •xaninaUon fees 2,400 2,40D 2,300 2.300 86,626 2.400 89,026 139,226 2,300 141,526 Analy5ed between Charitable activrties 86,626 2,400 89.026 139,226 2,300 141.528 Govofnan¢e eosls Includ08 payments lo Ihe 8e¢ounlant$ of £2,40012024 - £2.3001 for Indapendanl exarnlnalion18e8. 10 Nel movernent in fund$ 2025 2024 The nel movement in funds is slated after chargingllcr8dilingl.. Fees payable lo the Charity& independent exarnirEr'. for the independent examination of the Charity s financial 51alemenls lor other fin8n¢Kg1 scrvicos Depreciabon of owned tangible fiigd asg019 2,400 5,400 1,928 5,400 1.829 11 TTu$tee• None of the trustees lor any person5 connected with them) received any remuneration or expenses from the Charity during the year. 11
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employees The 8ver8ge mtsnthly number of employees during the yeer w8S'. 202S Numb•r 2024 Numbgr Head count 46 41 Employmént costs 2025 2024 Wages and $8larles Social security costs Othtsr pension costs 159,504 3,509 4,916 154,664 2,565 7.925 167,929 165.154 Ther$ 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 2025 2024 Bgr gxpgndllure 4,066 4.662 14 Galns and lossè* on Inv•stm•r lJnr•6tr1cted Unrestrlcted fund$ lund• Z025 2024 Gainslllossesl aiising on.. Revaluation ol invastmenls 366 73 15 Taxation The Charity is exempl from taxation on ts actiwlies because all its incorne is applied lor charitable purpL>se8. 12-
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Tanglble flxed assets Flxlures and flttinga Compulers Totol Cost At 1 April 2024 Additlons 195,354 4,250 624 199,604 624 Al 31 March 2025 195.354 4.874 200.228 Dgpreciation •nd impairm?nt At 1 Apnl 2024 Depreciation ¢horged in the year 181,268 1,761 4,018 187 185,286 1,928 At 31 March 2025 183,029 4,185 187,214 Carrylng amount At 31 March 202J 689 13.014 Al 31 March 2024 14.D85 231 14.316 17 Flxod a88•t Invoslmonls Llstod Inv•stm•nts Cost or valuatlon At 1 Aprtl 2024 Voluolion changes 932 365 Al 31 March 2025 1,297 Carrying amount At 31 March 2025 1.297 Al 31 March 2024 932 18 Stock8 2025 2024 Flnlsh*d goods and goods for rèsèl8 1,967 1,873 13-
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Debtors 2025 2024 Amount8 f8lllng due wlthln one year.. Trade debtors Prepayments and accrued income 20,7fj2 40,144 23.085 1,493 60.906 20 Cr•dllor$'. amounts falllng du• wlthln on• y*ar 2025 2024 Oihgr taxation and 60cial security Trad8 creditors Other creditors A¢¢ruo1$ ond deferred income 2.368 1.869 1,117 12.670 2.259 1,879 12,143 18,024 16,289 Wllhin ¢rgdltors Is £56012024- £5601 rglatlng lo d9fgrrgd In¢omg. That In¢omg Is speclfl¢ mon9y pold lo Iho Charlly lo be reGognise(l a5 inGQtne only when the Arrny make u59 ol th8 pool. The Artny did not use the pool during the ygar. 21 Rellrement beneflt schemes 21125 2024 D•lln•d ¢Onidbutlon •ch•m•• Charge to profit or105s in respect ol defined contribution schemes 4,916 7,925 Thè Charily operatès 8 delinÉd ¢ontribullon penslon seheme for all qualifw'ng employèas. The assels of the Schemè arè held $8parat8ly from thosè of the Chaiity in an indepèndently adrninist8r8d fund. 14-
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 R•strlcted funds The restrieted funds of the Charity ¢ompri8e the unexpended b818n¢es of don8tions 8nd gr8nt$ held on trust subje¢l to specific conditions by donori as to how Ihey fflay be used. Movemtsnt in lund8 Incornlng w6sourco1 Movemgnl in funds IncoThlng re•ourcos Balanc•at 1 Aprll 2023 ReBourGe• exponded Balance at 1 Aprll 2024 REsourc Balanc¢ at 6xpebKJ¢d 31 M8Ych 2025 Holiday Activity Fund ISumm¢rl LED Llghling Project Holiday Aclivlty Fund Le8m lo Swlm Academy 1,152 11,1521 1,501 11,4971 2,285 11,3631 922 22 3,828 13.8281 3,867 13,6671 14,198 12,4801 1.718 11,7181 20,309 1,152 118,8211 2,640 5,168 16,8821 Learn to Swlm Aeadem This fund vias Cf•at8d from varlous sourcès and aims to build on th• inl•nsiv8 on8 w88k lessons for ¢hildicn on free 5¢hool meals. The intent is to give each child the opporiunity to hai'e 8 swimrning lesson each week lor up lo 18 months. Holida A¢tivil Provitsion- This fund is in nIunCl10n with CWAC lo providg ong-week inlensivg swirnrning1gSSQn$ lor children on Iree school rneals. LED Ll htSn Grant- Thls fund was frorn CWAC lo help reduce 8n8rgy bllls and so conlrlbut8 lo nel carbon zoro. The luiid Is lo rtspldLe dll lights K'ith low enorgy units and controllers. 23 Unrestricted funds The unre$tri¢ted funds of the Charity comprise the Ljnexpendèd b818nee$ of don8tlMs and grants which are not subject lo specific COnd.0nS by donors and grantors as to how they may b8 used. These irdude do5ignat8d funds which have been Sel aside out of unrestricted lund5 by the Iru51ees for 5FxciliG purposes. At l Aprll 2024 In¢omlng resources Ro$our¢o$ expended Galn$ •nd 1088es At 31 Marrh 2025 Gen8ral funds 100.959 307,830 1256.3981 366 152.757 Previou¥ year.. At 1 April 2023 Incoming rg$cur¢g¥ ReBour¢es oxpnded Gain$ and At 31 March los$•s 2024 General fund5 115,855 284.603 1299,5721 73 100,959 15-
CHESTER CITY BATHS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Analysls of net assets between fund Unrostricted lund8 2025 R•$trictsd funds 2025 Totthl 202S At 31 March 2025- Tangible gssels Inveslmenls Currenl a8S8lsJlliabililiesl 13,014 1,297 1J8.446 13,014 1,297 139,372 926 152,757 926 153,683 Unrn8lricted funds 2024 Re•trictsd funds 2024 Tol•l 2024 At 31 Mar¢h 2024: T8ngible 8s5els Invgslm8nls Current ass81sl{Iiablllll8sl 14,316 932 85,711 14,316 932 88,351 2,640 100,959 2,640 103.599 25 Related party tranjactlons There were no disclosoble related party transactions during the year12024- none). 16-
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