REGISTERED COMPANY NUIABER.. 5118683 {England and Wales) REGISTERED CIIARITY NUMBER: 1105694 R•port of th• Trust••s •nd Unaudltod Anan¢l•l Ststem•nts for th• Yur Ended 31 Ilarch 2021 SYIIMSTART RCM A880rath Limited Green Fam 8am ThgGr Rathmdl Seiug Norfh York5hir• BD24 OJX
SWIMSTART Contents of tho FlnancTal Statgmonts for the Year Endod 31 March 2021 Pago Rofor•nca and AdffllnlstraUv• Detalls Roport ofts Trustees Indopendent Ex•MInw Report Statement of Financlal Posltlon 5 to 6 7 to 10
8MMSTART for th• Year Ended 31 March 2021 TrUSTEES kniie Retred Katy wan SulM¢Jwn Teacher COMPANY 8ECREfARY Kattkn Whttaker REGISTERED OFFICE 20 Th8 Mallard$ Sll8den Keh3Ney Wesl YtJshlr8 BD20 oKr REGISTERED COMPANY NUMBER 5118683 (Erylar#J arJ Walol) REGISTERED CHARrrY NUMBER 111)5694 INDEPENDEKT EXAMINER RCM A8xK¥at88 Limlted Green Farm 8am Rothmdl North Y(rf*shire BD24 OJX Page 1
SMMSTART R•wt ofth• Trnst• for tho Yw EndBd 31 March 2021 The tru8tee8 vkno are 8180 directors of ts frity for the purp088s of the Compantes Act 2006, presant their report with the fndal statsments of the thaiity lor the year ended 31 March 2021. The trustee8 have adopted the pS)n& of knjunting and Rewung by Charili88'. Statement of Recommended Practice applicable to charities preparing ththr a0nts in acCordar wlth tho FInaal Rewb'ng Stsndard aPF4icable in th6 UK aTrJ Rewblic of IrelaMI (FR8 102) {offedivo 1 January 20191. OBJECTIVE8 AND ACTI3 Objectives and Akn* The objfjcttves and alm8 arn to le880n8 to thihlren located n lh8 Sllsd8n ar80. STRUCTURÉ, GOVERNANCE AND IAANAGEMENT Gov•mlng docum•nt The charity is contrc41ed by118 (m9n( a (1g•d d kn18L and a Umrted company. Ilmtted by guarantee, 88 defined by the CoMn Act 21M)6. Approved by othr oflhe bowd oflrust•88 on 15 Novombor 2021 on it8 behalf by: KalN¢en WhAaker. Se Page 2
Independent Examinerf5 Report to the Trustees of Swimstsrt Ind•p8ndent examinePs report to the trustees of Swim$tsrt rthe Company'l report lo the charity trustees on rny examinalion of the accwnls of the Company for the year ended 31 March 2021. Responsibilities and basis of report As the charivs Iruslees of the Company land also its directors for the purposes of company lawl yciu are responsible for the preparalK>n of the accounts in accordance with the requirements of the Companies Act 20061'th8 2006 ACVI. Having satisfied myseLI that the accounts of the Company are not required to be audi(ed under Part 16 of tho 2006 Act and are eligible for independent examination, I report in respect of my examination of your eharity's accounts as carried out under section 145 01 the Charities Act 2011 rthe 2011 ACVI. In carrying out my examination I have followed the ¢1103 given by the Chanty Commission under section 145151 Ibl of Ihe 2011 Act. Ind•pendent examln•rfs Statement I have cornpleled my examinalion. I confim that no maitors have come lo my attèntson in Gonnoction wlh the &xamination giving me cause to b¢lieve'. accounllng record$ were kept in respect of the Company as required by section 386 of the 2006 Act., or the accounts do not aCd wth those records., or the accounts do not comply wlh the accounting requirements of section 396 01 the 2006 Acl other than any requirement that the acccMJnis give 8 tnje and fair view whs¢h is not 8 matter considered 8S Part of an independent examination., or thg accounts have not bèèn prepared in accordance wlh the methods anLI principles of the Sta18mènl of Recommended Practice for accounling and reports'ng by charities lapplicable lo ¢h8rities preparing their aecounls in acLordance with Ihe Fin8nu81 Reporting SlatKlard applicable in the UK and Republic ol Ireland IFRS 102)). I havo no Goncerns and hav• come auoss no other mallers in Connection wlh the examin8tK)n to which attention should be drawn in this report in order to enable a proper understanding of the 8ccounls to ba reached. Q M"cO. Rlchgrd Christophar Mccool Chartered Accountsni RCM Associal$s Limited Green Farm Bam The Green Ralhmell Setde North Yorkshlre BD24 OJX 15 November 2021 Pagè 3
SWIIASTART Sfatsm•nt ol Flnanclal Activitlgs for the Year Ended 31 March 2021 2021 Unr•8trlct•d fund 2020 Total nds INCOME AND ENDOWMEKfs FROM Donatn8 and legacie8 Charltabl• actlvltt Swlmmlng Les$on8 61.757 91,562 Invostment Inco 731 108,749 97,261 EXPENDrruRE ON Ch•rlt•bl• advltl•• Swmming L•ty80nS 95.732 95,997 NET INCOME 13,017 RECONCILIATION OF FUNDS Total fvnd• broughl forwa 64118 61.854 TOTAL FUH08 CARRIED FOIIWARD 135 63,118 Page 4
SWMSTART 31 March 2021 2021 Unrnstrfct•d fund 2020 Totsl funds CURRENT ASSErs Stocks Deblo Cash al bank arKI in hand 425 785 72.420 68.479 77,473 73,605 CREDITORS Amounts falllng due whhln one yoor 11.338} 110.4871 MEf CURRENT ASSETS 70.135 63,118 TOTAL ASSEf8 LE88 CURRENT LIABIUTIE8 76,135 63.118 NET ASSET8 76,135 63,118 FUNDS Unroslricted fur8 76.135 63.118 TOTAL FUNDS 78.135 03,118 The charltsble o)mpany 1$ th1od to ex frcffi audtt undw SO¢1k 4n rf the Compani06 A¢t 2006 for the year and¢d 31 M8rth 2021. The morthrs haNY not requlrnd th• Caxnpary ts> cthin an awjit of tts financ 8tat¢monts for the year ended 31 March 2021 In a¢o)rd8nea *rylh SectK)n 476 of the Companlo9 Act 2006. Th8 trLtsteès ackncAvlodge thelr re8ponslblrfl85 tr (4> ensurlng Ihol the charilablè (>)mwJny k6ep8 acxounting rettffds that wlth Sections 388 and 387 of U)e Compani08 Act 2CQ6 and 8paring finoncLql st8twnwts which give 8 and far Mew of the 818le of affairn of Ihe charftablfj company 8$ al the and of oach financial and of its surplus or d•fi¢it for each financial year In accordance w61h the requlrements of Sects'ons 394 and 395 and whth otherw¥$8 eomply with the fequlremenls of Ihe Companlos h£t 2 rela¥ng trJ finandal 8tstem8nts, 80 f8r 88 apFdle•ble lo the charilable company. Ibl The Th)tss forn port of finandal statements PJe S conts"nued...
SIYIMSTART 8tatern of Financial Po¥ltlon. conunu 31 March 2021 Th688 firtanC1 statsments have l)66n lY6ped in acconlance wlth tr rovrons applicable lo chantable companies ect to thè 8m8M (Xmnpari rggime. Tha financ491 Statements were approve(I by the Board of Tnotses and 8Lrthori88d for issu8 on 15 November 20218rKI wern gn8d on ils behalf by: Annle Hcrfner- Tnk8tse Katy van Sulllc*am- Tn Page 6
SbMMSTART forthe Year Ended 31 Mareh 2021 ACCOUNTING POUCIES 8•8is of preparfng the flnanclal 8tatemenl8 The finanaal statements of the Charitab company, 15 a public benefft entity under FRS 102, have been prepared in accordance th th8 Charitss SORP IFRS 1021 'AccLNJnting and Rapotbr4J by Chorfties: Statsment of ReMMended Pr8CtM% A1(ble to (aTth88 pr&parin9 their accounts in a¢Gordance with the Financia Repyfjng StaTrJard apKrtKxb]o in Ihg UK and ReputAic of Ireland IFRS 1021 {effective 1 January 20191,, Finanaal Rew1ing StsrKlard 102 The Finan Reporting Standard aFWicable in trte UK arKI Republi¢ of Ifeland. and Ihe ComwN88 Act 2006. Tha financial statements have tjeen prepared uThJer the historical cost venti. In¢omo All income is recogrusgj in thg Ststement of Financid Athties Or the charity has entement to the funds, it is probabje that the income will be I1¥(j and th8 am(HJnt can be m&3sured rellably, Expèndliure Li9bilO¥ reccgnised as expendilLKe Soon 88 there r8 a legal or LX)nstructhve Olgation commitbr¥J the charity lo Ihat expenditure. it is wobable that a transfer of economic benefits wll be required in setllemenl and the amnt of the jati can b8 measured reliabty. Expenditure is accounted for on an accruals basis and has been dasstfiad under heading5 that aggregate all ( lated lo the category. Where costs cannot be deCty attributed lo parbcular headin9s Ilw have been aJEocaled to acbvittes on 8 basis corNslenl use of resour. Tanglbl• fixed assets Depreaation is Prov at the anfKHS ratss in (thr lo writs off each asset OV8r its 8stFmaled usèful lrfe. Plant and maChirry . lo% cosl Stocks ara v8lu8d at tho kh¥or cl etst not r•disaLlo vduo. aftor making du• dlowance for obsolete and th momng items. Taxatio Fund aecountlng UrvestriGted fuThJs can be used in auxydance Ihe cthttable obioctsves at th8 discretion of thg trustees. Restricted funds can thy be used parbcuEar reslrithd purFrf)58s Ythin the objects of the charity. Resthctions arise wthen Spea ty th8 do (Y wl)en furKls are Taised for partiujlar restr5cted purposes. Futher explanaticffl of the nabn and purpose of eath fund is induded in notes to the finan81 stat8m8nts. Penslon costs and othw post4otlfem8nt The charitable company operdtes a defined c¥)ntribution pension Scwr. Contributions payable lo the charitablo companls p8nsi)n schem& are charged to the Slatemenl of FinarKial Actiwties in the poriod to vthith thèy rel. Pa90 7 c(YLtintsed.,.
SWIMSTART Not•s lo the Flnancial statem0. contlnu•d for the Year End•d 31 IA•rch 2021 INVESTMENT INCOME 2021 2020 Bank kntère8t rec¢iv 731 TRUSTEES. REMUNERATION AND BENEFrrs There W8f8 no trustees. remun8Takn or other bffl$ for thg y04r 8ndJ 31 Marth 2021 nor for th8 year onded 31 March 2020. Tru•l•M' •xp•n••s There ware no tru8tee6' exp8rtses for the year ended 31 Marth 2021 rnr for the year 31 Marc 2020. STAFF COSTS Tha avoraga frK>nthly numbgr of 80ye•S durkng lh8 year was as fdIcl.. 2021 2020 16 Total No 910y888 rec*fved •mdumnts In exc48s of £60.IyKI. TANGIBLE FIXED A88Ef8 Plant ond maGhlngry COST At 1 Aprll 2020 and 31 March 2021 18,280 DEPRECIATION At 1 Aprfl 2020 and 31 Marth 2021 18,250 NET BOOK VALUE Al 31 March 2021 Al 31 Mor¢h 2020 STOCKS 2021 2020 425 Page 8 conlinued...
8MIISTAKr Note lo th• FIDanGlal Statsm•nls. Gontlnu•d fof tho Ygar Ended 31 Mwch 2021 DEBTOR8: AIAOUNTS FALUNG DUE ONE YEAR 2021 2020 Trade deb Prepayments ar¥J ac¢N6d I 3,581 4988 785 785 CREDrroR8: AMouKfs FALUNfj DUE VfftIN ONE YEAR 2020 Trado uodltors Soc4al $8cunty and oth¢r taxes 930 4,941 562 10.487 MOVEMENT IN FUNDS Not mov8monl kn ftsnds At 3113121 Al 114120 Unr•trlctod fvnd• General fund 63,118 13,017 76,138 TOTAL FUNDS 83.118 13,017 76,135 Net movement In fuhjs, indwjed in Ihg th¥e as folkM8: Ineomkng Re9)u8 Mov8m8nl expanded In fund8 Unrg•tdcl•d fvnd• G•nero1 fur 108.749 I•B.732) 13,017 TOTAL FUNDS 108.749 19S7321 13,017 Comparntlw for mov•Thnt In fund• Nel movement in ftJnd8 Al 3113120 At 114119 Unrn•trl¢lwl fundl General fund 61.854 63,118 TOTAL FUNDS 61,854 63.118 Pag& 9 continued...
Nots• to thè Flnanclal Statem. contlnu•d for th• Year Ended 31 lknrch 2021 MOVEMEiif IN FUNDS . nI[U•d Comparath rw movement In fuThJs. In the atrf)ve we as fdlth¥s'. lrnxming Re%)urces Movement expendad In fvnd8 Unr•$trl¢tsd funds General fur 97.261 195.9971 TOTAL FUND8 97.261 (95,997) 1,264 A oJrr8nt year 12 rr1h8 arvj year 12 rmbined po8rt1¢)n b 88 folkyws.. Not rnovemonl In fund$ At 3113121 At 114119 Unr••trlct•d fund• Genorol fund 61.854 14.281 76.135 TOTAL FUND8 61,854 14,281 76,135 A Cuffent yaar 12 monlhs and year 12 rnvement In fiTh18, Indudgd In the above arp as lomowa: Incoming r•sources ey•(1 Movement In fvnd¥ Unr•¥trlct•d fund• General fund 206.010 1191,729) 14.281 TOTAL FUNDS 206,010 (191.7291 14,281 10. RELATED PARTY DISCLOSURES Th•r• wern no rdated pgty trarw8c¥N* forthg yoar ondwj 31 IAaTch 2021. Page 10
SIMMSTART D•tall•d Siat•m•nt of Flnandal Aclm for th• Year End 31 March 2021 2021 2020 INCOME AND ENDOWMENTS Don•tlon5 and hga¢l•8 Donations and gifts Giants 2,988 4,968 4.968 Inv•$tment Incom• Bank interest received 731 Charttabl• •ctlvlll•• Swimming ltssons 61.757 91.582 Totsl InMmlng rn8oyr¢ 108,749 97,261 EXPENMRE Ch•rftbl• actlvltl•• Salarfes and wag88 Pen8ion8 Rat0$ and watsr In8urariGe Light and hoat T8lephono Offi¢8 and 8talionry Repalrs and m8inl8n•rtO Cost of go(MI9 801d Tralnlng and subscrtpYon8 Gen•r•l expen8e8 81,S54 2,175 53.594 2,108 3.085 755 6,805 1,398 2,754 17,318 785 3.704 12,968 1,247 385 2,150 1,690 2.560 95,397 Support co•ts Govemance colts A¢c4)untancy fees 600 Totd resour exF•nded 95,732 95,997 Net InGom• 13,017 1,264 This page dc rKA fcffli part ofthg stsiutoryfinaFvia statents Pag811