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 a￿ounts in a¢cord8n¢e with the
Financi81 Repoming Standard 8pplicabl8 in the UK and Republic ol Ireland IFRS 1021 (effective 1 Ja￿ary 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&op*n#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 enhan￿6 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 book￿1 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 gain51l1o5￿5I 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 ent￿ed 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 responslbll￿l9s 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 charl￿eS 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 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 recogni5￿1 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 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 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 •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 contractual 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 Ch8rily 1$ demonstrably ¢omrnilled to
terminate the employment ol an employee or to provid8 termination benefits.
1.12 R*llrèmont bon•fll$
Th& Charity operaios a definod conlribulion work￿8¢? pension s¢h¢me lor the benefit ol 811 g1igibl$ gmployoes,
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 accountr'ng polic￿S, 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 pers￿5 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
Inte￿1 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$c*ur¢g¥
ReBour¢es
oxp*nded
Gain$ 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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