REGISTERED COMPANY NUMBER: 05118683 (England and Wales) REGISTERED CHARITY NUMBER: 1105694 Report of the Trustees and Unaudited Financial Statfjm for tho Ygar Ended 31 March 2022 SWIMSTART RCM Associates Limit&S Green Farm Bam The Green RathmeH N*yth Yorkshire BD24 OJX
forthe Yéar Endod 31 IAarch 2022 R?fer•nco and Admlnlsbxtlve Detalls Report of the TrustOOS Independont Examinerfs Report Statement of Financlal Position S to 6 7 to 10 11
SWIAISTART Reference and Admlnistratlve Detalls for the Year Endad 31 March 2022 TrUSTEES Annie Homer Retired Katy van Suilt(*em Director COMPANY SECRETARY Kalhleen Vthitaker REGISTERED OFFICE 20 The Mallards Silsden Keighley West Yorkshire BD20 OTr REGISTERED COMPANY NUMBER 05118683 (England and Wales} REGISTERED CHARITY NUMBER 1105694 INDEPENDE1 EXAMINER RCM Associates LimFled Green Farm Bam The Green Rathmell Setue North Yorkshi BD241XIX
slMsTA1¥r Report of the Trustees fo¢ th• Yéa Endèd 31 Mar¢h 2022 The trustees who are also directors of the rA)arity for the wrposes of the Companie5 Act 2006, present their report with the financial statements of the charity for the year ended 31 Marth 2022. The trustees have adopted the provtSk)ns of Accounth'ThJ and Repthbng by Charities: Statamènt of Recommended Practice applicable to charitie5 rxeparing their a(xxJunts in accordance the Finanaal Report¢ng Stsndard applicable in the UK and Repu1j¢ of Irgknd (FRS 102) {effectve 1 January 2019). OBJECTNES AND ACTIVtriES ObJ"ectives and Aims The obCtiveS and aims ar8 to FOVKle swimmrvJ lesgJJs to chihjren ICK81 in Sdsden afea. STRUCTURE, GOVERNANCE AND AIANAGEMENT Goveming doctsmenl The charity is [oI1j by tts goveming dO(ment a d68d of tNsL LnstI[Utes a limited o)mpany, limited by guarantee, as deffined by the Companies AGt 2006. Approved by order of Ihe LM)ard of trustees 23 2022 arKI signed on its beha by: Kathleen Whitaker- Seuetary Page 2
Independent Examinerfs Report to Ihe Trustogs of Swlmstart I report lo the Inkn on my examw)alion of the acojunts of the Company for the year ended 31 March 2022. Responsibilltles and basls of report As the charity's trustees of the Company (and also ils dwectors for the purposes of ex¥npany law} you are responsible for the preparation of Ihe accounts wi aLKordance wth the requirements of Ihe Companies Act 20061.the 2006 Arf). Hawng satisfied myseff that the ac(x)unts of the Company aro not wuired to be audtted under Part 16 of the 2006 Act and are eligible for independent examutiOn. I rert resFCt of my examination of your charity's accounts as carrted out under section 145 of the Chartties Act 2011 fthe 2011 Acv). In carrying out my examination I have frjllowed the Direcons grven by Ihe Chartty Ccmnmission under section 145(5) (b) of the 2011 ACL Independent examinorfs statsment I have complated my èxamination. I confinn that rn matters have cxyne to my attention in connection wth the examination gmng rne cause to b81igve." acLxJunting records were not kapt in respect of the Company as r8wired by section 386 of th& 2006 Act", or the a(ounts do not ac¢cd with those re(ths' LY the ac£ounts do not (x)mply with the a(wuntiw requirements of section 396 of the 2006 Act other than any requirement that the 2C(x)unts gNe a true arml fair view wthich is rK)t a matter cladered as part of an independ8nt exanNnakn'on' or the aco)unts have not been prepared Én accordance wth the methods and principles of the Statement of Recxjmmended Practice for aca)unting and rerK)rting by charliies {appliCae to chafittes preparing their a(xounts in accordance with the Financial RepNting Standard appluble In tho UK and Republic of Ireland IFRS 102)). I have r conc8ms and have (x)me across no other matters in conn8c*on with the examlnation to which attention should be drawn in this rep(wl in order to enaNe a proper yIeFstanthng of the accounts to be reached. Q,rO Richard ChiTrstopher MLQY Chartered Accountant RCM Associales Mited Green Farm Bam The Green Rathmell North Yotkshire BD24 OJX 23 August 2022 Page 3
SWIIASTART for the Year Ended 31 March 2022 2022 Unrestrl¢ted fund 2021 Total funds Notes INCOME AND ENDOWMENTS FROM Donalions and legacies 16.619 46.528 Charitable activities Swimming Lesson5 161.084 61.757 Investrnent income 407 Total 178.110 108,749 EXPENDrfuRE ON Charttable acllvities Swimming Lessons 123,159 95,732 NET INCOME 54.951 13,017 RECONCIUATION OF FUNDS Total funds brought forward 76.135 63,118 TOTAL FUNDS CARRIED FORWARD 131.086 76,135 The notes f7 part of these financial statements Pag8 4
Slatement of Flnancial Position 31 Mareh 2022 2022 Unrestrlcted fiind 2021 Total nds CURRENT ASSETS Sto Debtors Cash at bank and in harKI 525 425 8,569 68,479 134.735 135360 77,473 CREDITORS Amounts falling dug wilhin tjne year (4174) 11,3381 NEf CURRENT A&8Ers 131.086 76,135 TOTAL ASSETS LESS CURRENT LIABILMES 131.086 76.135 NET ASSETS 131.086 76.135 FUNDS Unrestricted funds 131.086 76,135 TOTAL FUNDS 131.086 76,135 The charitsble company ts entilled to exernptic from 8j11 under Sedion 477 of the Compani8s Act 2006 for the year end&J 31 March 2022. The members have not required the company to obtsin an audit of its finarKial slatements for the year ended 31 March 2022 in o(zordance wtth Sectvm 476 of the c18$ A4A 2006. The trustees acknowledge their responslbiltttes for lal ensuring that the charitaNe company keeps alUting recLKds that fximpty wtih Sections 386 and 387 of the Comp8nies Act 2006 arky (b) preparing financial ststoments whith give a and fair VKtyW of thè stat8 of affairs of tho charitab Company as at the 8fMY of each finanaal year and of tts surplus or deficit for each financial year in accordan wrth the ruIreMents of tiOnS 394 and 395 and whith otherwise o)mply with the requirements of the Companies Act 2006 relakng to financial statements, so far as applicable to the ch8ritable Company. The notes fomi part of these frla1 statements Page 5 (x)ntinued...
svsTART stateme of Flnanclal Posltlon . conllnued 31 lrtarch 2022 These financial S&ernents have been prepared in accXxdan wÉth the prolOnS applicable to charttable companies Subject to the small companies regime. The financial statements were approved by Ihe Boatd of Trustees and auh)rised fur issue on 23 ALFgust 2022 and were signed on its behalf by.. Annre Hom9r- Trustee Katy van Suilichem- Tnjstee The rteS form part ofthese financial statements
Notes to the Financlal Statemènts for Year Ended 31 March 2022 ACCOUNTING POLICIES Basis of preparing the financial Statements The financi81 statements of the Char[tab company, which is 8 publ benefft entity under FRS 102, have been ppared in accordan(x the Charibes SORP IFRS 102) 'Alnting and Reporting by Charities: Statement of Recommended Prdctice applicable to chariknes preparing their acwunts in accordance with the Financial Reporting Standard applicable in the UK arKJ Republic of Ireland (FRS 1021 (effective 1 January 2019).. Financial Reporting Starldard 102 The Finanoal Reporbng Standard applicable in the UK and Republrc of Ireknd. and the Companies Act 2006. Th8 frnancgal statements have twn pr8par8d und8r the historical (x)st (Jjnvention. Incom• All ineA)me is re(x)gnised in the Statement of Financial AcdvIli once ts chaiity has entiuement to the funds, it is probable that the in0j wdl LE recei1 and thg am(wJnt b8 measured Te.8bty. Expondituro Liabilitiès are recognised as expenditurts as soon as there 15 a legat or constructive obligation committing the ohartty to that expenditure. it is probable that a transfer of economic benefits will be required in setdement and the amount of the (knItiOn can be measured rejiably. Expenditure [5 accounted for on an acuuals basis and has been Classi under headings that aggregate all cost related to the category. Where costs cannot be dire attribLrted to partslar headS they have been allocated to activths on a basis cottsk$t with the use of reSJ$. Tanglble red assets Depreuation is providgj at the folknving annuaj rates in ts) write off each asset over ils estimated useful life. Plant and machiF 10% on fXSSt stocks Strtks are valu1 at the lovH of Cost and net reaisable value. after makry due allowance for obsolete and slow moving items. Taxalion The chartty is exempt from c(YPKYation tax on ts (arilabie a¢tp4ibes. Fund ae¢ounting Unrestricted funds can be used in acCA)rdan WFth the charitse objectives at th8 diwetion of the Iruslees. Restrided fvnds can be uwl for partitiJr rl¢led purFK)ses wrthin the objgcts of the charty. Restrictions are when speafied by the donor or when funds are raised for parb(&lar restricted Further ewanalion of the nalure and purrM)se of each I1 is indEKled the nOS to the financial statem. Pension Costs and other post•rptirefflent beneffts The chairtable company operates a defined contritMJiion pension stheme. Contributions payable to the charitable mpanY'S pension s(*eme ar8 charged to the Ststement of Financial Activttres in the period to whFch they r91at&. Page 7 continued...
SWIIASTART fot the Ygar Ended 31 March 2022 INVESTMENT INCOME 2022 2021 Bank interèst r8c6N 407 464 TRUSTEES. REMUNERATION AND BENEFrrs There were no htstees, rejnarat[ or other beneffts for the year ended 31 March 2022 nor for the year ended 31 March 2021. Trustees. èxpenses There were no trust8e¥ expenses paid for the year end8d 31 March 2022 nor for the year ended 31 Marth 2021. STAFF COSTS The avera96 ITntY number ofemF4oyees during tho year was as folkAvs: Total 20 20 No employees recsivad emoluments in ex of£60,(KJ). TANGIBLE FIXED ASSETS Plant and machinery COST At 1 April 20218tKI 31 Marth 2022 18,250 DEPRECIATION At 1 April 2021 and 31 March 2022 18,250 NET BOOK VALUE At 31 Marth 2022 At 31 March 2021 STOCKS 2022 2021 Stocks $25 425 Page 8 continued...
S$TART Notss to th? FlnanGial Statements. conllnued the Yoar Endod 31 March 2022 DEBTORS: AAK)UNTS FALUNG DUE IThIN ONE YEAR 2022 2021 Trade deb Prepayments and accnjed iThxJme 3.581 4,988 8,569 CREIHfoRS: AIAOUNTS FALLING DUE wrrHIN ONE YEAR 2022 2021 Payments on wxourrt Trad6 creditors Social security and olhef taxes 2.239 4.174 1,338 MOVEMENT IN FUNDS movement in funds At 114r21 3113r22 Unrnstricted funds General fund 76.135 54.951 131.086 TOTAL FUNDS 76,135 54.951 131,086 Nel movement in funds. included in the above are as k4k)ws.' InrThrfng Resour Movement r8source8 exp&nded in funds General fijnd 178,110 (123.159) 54951 TOTAL FUNDS 178.110 (123.1591 54,951 Net movament in funds At 3113121 At 114120 Unrestri6Xed funds General fvrkd &3.118 13,017 76,135 TOTAL FUNDS 63.118 13,017 76,135 Page 9 continued...
smsTART Notes to Il* Flnanclal Statem•nts. contlnued for thé Yèar Endèd 31 March 2022 MOVEMENT IN FUNI)S- contlnuod Comparatwe net movement in funds. Irude in the above are as fOlkn. Incxjming ReSoUrS Movement res0 expeTrtsl in fvnds Unrestricted funds General fvnd 108.749 (95.732) 13,017 TOTAL FUNDS 108.749 (95,7321 13,017 A current year 12 ffrf)nths and prknr year 12 rFvJnths ¢ombinad is as fW$. N81 movement in furKIs At 114120 3113122 Unrfrstricted funds General fvnd 63.118 67.968 131.086 TOTAL FUNDS 63,118 67,968 131.086 A (rrent year 12 months and prior yoar 12 monlh8 net 1Th)Ve In funds. Induded in the above are 89 follows: Im)ming Resources Movemont resources expendad in funds Unrestricted funds General fvnd 286.859 (218,891) 67,968 TOTAL FUNDS 286.859 (218,8911 67,968 10. RELATED PAR DISCLOSURES Ther8 were no related paty transacliorFS for the year KIed 31 2022. Page 10
SIMPASTART Detalled Statement of Flnanclal Actlvltl•s forlhe Yoar Eth 31 March 2022 2022 2021 INCOME AND ENDOWMEKrs Donations and legacles Donations and gifts Grants 8.619 2,988 43.540 16,619 46,528 Inv•stm•nt Incomo Bank interest recewed 407 464 harftablg acllvittes Swimming lessons 161.084 61.757 Total Incomlng resources 178.110 108,749 EXPENDITURE Charitable activsbes Salaries 2nd wages Pensions Rates and %Vdter Insurance Light and heat Telephone Office and stationery Repairs and Mntenan Cost of goods sold Training and subscripuons General expenses 84.619 6,249 3,162 814 5,463 876 6,265 7,246 3.209 2.896 61.554 2,175 3.440 785 1.080 3,704 12,968 1,247 385 2,150 122.259 94,832 Support costs Govemance costs Accountancy fees Totsl resources expeTrJed 123,159 95,732 Nat Income 54,951 13.017 This p8ge not folm part of Ihe staluw flnarnial Statets Page 11