REGISTERED COMPANY NUMBER: 05118683 (England and Wales) REGISTERED CHARITY NUMBER: 1105694 Unaudlt•d Flnancial st•tw* for th• Year End•d 31 March 2023 SWW8TART RCM Asgxbles Llm Green Fann Bam Rathmdl North yorkShe BD24 OJX
smsTAr for the Year Ended 31 Mawch 2023 Pa Rofernnco and AdmIStrthe Detslls Roport of th• Trust••s Stat•m•nt of Flnanclal Actlvllles stst•m•nt of Flnancw Posltlon 5 to 6 14ot•s to the Flnanclal Statsm8rrf* 7 to 11 12
Reference and Admlnlstradv• D*al for the Year Ended 31 March 2023 TRUSTEES Ann Homer Director Katy van t)ireclcf COMPANY SECRETARY REGISTERED OFFICE 20 Thè Mdlards Kewjhley Wesl Yorkshlre BD20 LWT REGISTERED COMPANY NUMBER 05118683 (Enyand aThl Wales) REGISTERED CHAIUtY NUMBER 1105694 INDEPENDENT EXAMWER RCM A&%ociAtes Umltéd Green Farni Bwn The Green Rathmel B024 OJX
for the Year Ended 31 March 2023 Th8 tsusle8s who are also directS of th8 tharity the wrFQS8S of th8 Companw Act 20C6, pY8s8nt their report wih the finanaal statements of the chanty fc the yEar ended 31 Plarch 2023. The trustees have aLhJpted thè provisions of Ac0ntry and RwrbNJ ty Charrtw: Statomont of R8cfjmm8nd8d Prglthce applicale to chartlies preparTrng their aCcnts in ac(thar with the Financial Reporting Standard ap(Aicabl6 in tho UK Rej¢ d Irdarnl (FRS 102) {effedi¥e 1 Jarmjary 2019). OBJECTIVES AND ACTivrriES ObloctSve8 and Alms The ot4ecllv88 and akr6 are lo swkwnlry les8c lo thlkJn ated In th8 Slsden 8rea. STrUCTURE. GOVERNANCE AND IAANAGEMENT Govomlng do¢umont The tharity is contrdled by 6ts govemKu drnent. 8 d1 of tr1, and Cpany, Ilm6t& by guarantee, as defined by ts cnpaniSS Act 2(rf. Approv&J by ordér cl tho board dtsust60s on 3 I10t 2023 aThJ slgned it8 bthalf ty. Kathlgen Whttak8r. S8cr8tsry Page 2
Independent examlnerfs report to the trustees of Swimstart Cthe Comparf) I retx)rt to the thafity trustees on my examnal of the Unts of th8 Company for the year end8d 31 March 2023. Responsibirrties and basls olreport A8 the charitys trusteas of thg Conwny (a1 ako dredL¥s the wrpow of ry)mpany law) you are 2006 {'the Acfl. Having 3absfied myself th8t the aCInts of the Compary are not required to be audiled under Part 16 of the 2006 Act and arts eli9e for 1ndwlent exaMvtIon. I reF¥Jt in respect of my 8xanwnalk)n of yt)ur thartvs a¢unIS as (arried out under SeGtlon 145 of Ihe Chwibes Act 2011 rthe 2011 In caryiTrJ out my examination I have lh8 Cl'rwAi(s gNen by th8 Charity C¢)mmVA ]er S8ctK)n 14515) (bl of the 2011 ACL Ind•p•nd#nt •xamlnerfs statement I have completed my examlnation. l IFwt M matters ha come to my attentkn In connectton with tha exarnination glfig me ¢au88 to b81th: accounting rect)rds wwe not W ¥1 resped of the Cowny as requred by sec17 386 of th8 2006 the accounts do not 1th tho aecountiw requireffnts of Seckn 396 of tha 2)6 Act othor than any requkement that the aCcnts give a true and fair view vthid) 1$ not 8 matter considered 88 part of an indeperthnt examination; or th8 accounts have nol b8en par8d in xX)rdar 1th the methods and prtncipk8s of thé Stalement of Rècommended Pradice accountsThJ and rewting by thaiitss lapFlicabte to charities preparing their acc£MJnts in a(xordanGe the FinwK481 ReFthrKJ Slarwjtrd apF41cable in the UK avxl Repubhc of IrdaThl IFRS 102)). I have no o)ncems arvj hgvg come %rosg r#) other mttars In Cf)nnecik)n wlth the examinatlon lo whlch attention 8h¢Id b8 drawn In report In to enable a Kwopar understsndlng of the accounts to be roached. Rkhard Chri*opher Mccod RCM AssocLgtes Llmlted Green Fam Bam The Green Rathmell Settle North Yorkshire BD24 OJX 3 Odober 2023
Year Ended 31 Mar¢h 2023 2023 2022 fund funds INCOME AND ENI)OWMEpifs FROM Donations and aeS 9,493 16.619 Charltablo actlvltl¢• Swlmming Lessons 153,669 161.084 Inv8Stmnt Income 841 407 Total 164,003 178.110 EXPENIMTURE ON Charitsblo adlvlti Swimming Lessons 168,570 123.159 NET INCOMEIIEXPENDffURE) {4,507) 54,951 RecoNCILL4TION OF FUNDS Total ftjnds brryjght forward 131,086 76,135 TOTAL FUNDS CARRIED FORWARD 126,519 131.086 Pago 4
SWIMSTART 31 Morch 2023 2023 Unrestricted fund 2022 Total fvnds FIXED ASSErs TaryilAe assets 30.347 CURREpif ASSErs Stocks Dgbtors Cash al bank arKI In harml 475 1.492 107,884 525 134,735 109,851 135.260 CREDITORS Amounts falliThJ du8 ry1h1n one (11679) (4.174} NET CURRENT ASSErs 96.172 131,086 TOTAL ASss LESS CURRENT LIABILmE8 126,519 131.086 NEf ASSETS 126,519 131.086 FUNDS Unr8Strlced funds 10 12&519 131,086 TOTAL FUNDS 12C519 131.086 The ch8ritable c(xnpany is en11dj to exemp1x 8Llit under Se(on 4T1 of tho Companies Act 2006 for thè year ended 31 Marth 2023. The members have not required Ihe company to obtain an audit of ils financ4al stateMts for the year orKlod 31 March 2023 in a¢cordan(8 wilh Secknn 476 of the Companies Ad 26. The twstees 8d(novd8dge thèir respmthilths for lal ensurirwJ that the charitatrAe company keeps acLDunlry rets)nls that comply tth Sedlons 386 ond 387 of the C(¥npani8s Act 2(K)6 and prepanng finan(xal slat8ments wh*tsi gfve 8 tru8 aThJ fair ¥lew of the state (rf affalrs of the charmable company as at th8 eThJ of 8h financ1 year aThJ of its surplus or deficit for each finanual y8ar i accordance with the requirements of Sethns 394 and 395 olheTwise MplY wilh tho requirements ol th8 CLNwanies Acl re to financial stsièments, so far as applicab to Ihe charitab18 company. (b) ilinued...
31 March 2023 These financial sUements have t*en in with th8 woviswxts apr4 to ca)aritabl8 (xxnpanies subpct lo the small companies rwJime. The financial statements were aFvoved by the of TnLthes aThY aulti issue 3 Ocknb8r 2023 2fKJ ware signed on its behatt by: Annio Homor- Tru8t8 Katy van Suilithem- Twstse
SWNSTAKr for tho Year Ended 31 March 2023 ACCOUPrnNG POUCIES 8asis of preparing the fmancial statwboS The finanoal statements of the charilable o)mpay. tyth is a pubk benefft entity und8r FRS 102, have been Fwared in accordan with the Charibe5 SORP IFRS 1021 'AcrAxtnb'ng and Rewting by Charitios". Statement of Rewnmended Prarkn apt4icaL46 to charlS preparing their accounts in accordance with th8 Fin( Starbjard app4icaL48 in the UK and RepuNic of Ireland IFRS 1021 leffectiV8 1 January 2019).. Financad RerLwbng Standaro 102 The FInl Rewrtsng Slandard 8ppII(xbl8 In ts UK aThl RewbLr of IrdaThf and the CIXnpan Ac 20(. The financial slatem8nts have been pPared undor the historical (£6t conventicxi. Inc¢xnfr AJI income is renised in Iho St8temeM of Fina181 ALtrrties the dlarlty has entitknient to the fiJnds. it Is YObab that1he IrKom& be re(thed arKI the amount can be nwur&J rdlabty. Expenditure Liabilit are recognised as eXFWKr0 89 as tr8 Is a legal con8tNctlve oblwlion committing the tharity to tt)al expeTrJiiure. it k wcbaL4e that a transfer of ec£)nomic benefrts wll be required in Settlent and the anljnt of the obligatKm can be mgasur9d [911ay. Exp6ndlture 18 acu)unled for on an bags and ha5 been dassrfd uThJer h8adirvJs that aggregate au cost rdale(11o Ihe catwy. Wh8re costs cannot ba dir• attribubj to parti(xAar ladiThJs tsy have been Tan9lblo fixed J•Mts Deprecialion is provhjed al the folh>thg annual rates In to wthe off a88et Its esttmated useful lrfè. Improvemen18 to wopwty Plant and machinery . 10%on LXt Stocks ar8 valugd at thè lo d ¢x)st and net r&4i5aL48 aftèr makry due alowance for obsolets and slow moving ite Taxatlon The charity ts exempt frLYn corwatity) lax t)n ils ch&ilatle Fund accountlng Unrestricted funds bo used in accxkn with the chaTitaLle itytives at Ihe dig¢retw of the tru$tee8. Restricted funds can te used for restricted purwws within the otiects of the charity. Restrickn ari$8 when spactsd ty Vthen fuThls are rats&J ts partiryjlar restrlcted purwses. Further enation of the nakne arwj tXhP)se of eath fLffxI is the notes to the flnandal ¥talements. The charitable company operates a defiwy c(stritNrtIJb penshjn stheme. Contributions payab lo the charitable compan5 pen5KM are char1 to the Slaterrt of Financ4al Aclivibes in Ihe period to whrch they ale. Page 7 Continu1...
SWIMSTART Noles to the Flnanclal Slat8ts- ry>ntlnugd for the Year Ended 31 M? 2023 INVESTMENT INCOME 2023 2022 Bank interèsl received 407 NET INCOMEI(EXPENDITURE} Net in¢omel{expenditurel is slaied after th8rgirWl¢yediting): 2023 2022 Deprecktion- as50ts 4,182 TRUSTEE8' REMUNERATION AND BENEFrrs There were rn trustees. reWnerat"0n or other tenefits fcff the year ended 31 March 2023 for the year endgd 31 March 2022. Tru#t•••' •xp•ns•• Th8r8 vme no trustees. exFw&S pald for the year wxlwj 31 March 2023 nor for the year ended 31 Mareh 2022. STAFF COSTS The avèrage monthfy number of ampbyws durmg thè year was as folknw8.' 2023 20 2022 20 Total No gmpbyees Ned emduments in excess of£60.CW. TANGIBLE FIXED ASSETS Improv8m6nts Planl and machinery property Totals COST At 1 April 2022 Additions 18350 27,232 18,250 34.529 At 31 March 2023 45,482 7.297 S2,779 DEPRECIATION At 1 April 2022 Ch8rg8 for year 18250 2.723 18.250 4,182 1.459 At 31 Marth 2023 20.973 22,432 NET BOOK VALUE At 31 Marc*) 2023 24.$09 5.838 30.347 At 31 March 2022
SYIIMSTAFrr Notss to the Flnanclal Statements- continugd for the Year Ended 31 March 2023 STOCKS 2023 2022 475 525 DEBTORS." AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors PTrpayments 507 985 1A92 CREDITORS: AMOUNTS FALLING DUE IThIN ONE YEAR 2023 2022 Payments on accnI Trade creditors Sodal secunty and other tsxes Accrued expenses 1,229 706 2.239 8.547 1,810 1280 13,679 4,174 10. MOVEMENT IN FUND8 Net movgmont wi funds At 3113123 At 114r22 Unrestrlcted funds General fund 131.086 14,5671 126,519 TOTAL FUNDS 131.086 145671 126.519 Net mov8m8nl in funds. induded in the *#)v8 are as folk7WS: Incoming Resources rasource8 expendod Movement in fvnds Unrostri¢tod funds General fund 164.003 (168.570) 14,5671 TOTAL FUNDS 164.003 (168.570) 14.5671 (¥Jntinued...
SWIMSTART Nces to the Flnandal StatenW . contlnued for the Year Ended 31 March 2023 10. MOVEMETr IN FUNDS- c¢)ntlnued Comparatives ior mOvet In fvnds Nel movement I funds Al 3113122 At 114r21 Unrgstricted funds General fund 76,135 54.951 131.086 TOTAL FUNDS 76,135 54,951 131.086 ComparatNe nal nment in furKIs, bnduded in aLx)ve are as fokn45'. Incoming Resources Movam8nl rosour expended In fvnd8 Unr•strl¢tsd fund¥ General fuTrJ 178,110 (123.159) 54,951 TOTAL FUND8 178,110 (123,159) 54.951 A current year 12 months aKI 12 months C(ffr) pOn Is as folkn. Nel movement in fvnds Al 31r3123 At 114121 Unre81ricted funds Genero1 lurK 76,135 126,519 TOTAL FUNDS 76,135 50,384 126.519 A current y*r 12 morts and yaar 12 monts ttrfnbined net nM)vgmenl In fuThls, included in the above are as follows: In(x)mirwJ Resources expended Movement in funds Unro¥trlcted funds General fund 342,113 (291,7291 50,384 TOTAL FUNDS 342.113 (291.7291 Pw10 continu8d...
SWIMSTAFrr N¢)tss lo th6 Flnanclal Statem•nts- contlnuod the Year Ended 31 March 2023 11. RELATED PARTh DISCLOSURES Thore were no related party transactions for the ended 31 March 2023.
SWIMSTAFrr DOtsil Ststém•nt of Finandal Actlvitl•s f¢x the Year Ended 31 March 2023 2023 2022 INCOME AND ENDOWMEKrs tk*natlons and 1oga¢ig8 Donaons and gifts Grants 9,493 8,619 16.619 Inv•stment Income Bank inleresl received 407 eharltabla a¢tlvlll•s Swmming lessons 153.669 161,r)84 Totsl Incomlng rgsour¢e8 1H003 178.110 &YPENOITURE Charftable a¢tlvltles Salari8s and wag8S Panslons Ral88 and water Insurance Light and heat TeleplK)ne Office and stationery Repairs and mainten8n¢ C05t of goods sold Trainkng and subscriplk Generdl expenses Depraaalion of improvements to property Depre¢ialion of pfant arKI ma¢hinery 102,797 4,093 3.177 870 17,322 87.410 3,458 3.254 814 5,463 876 6,566 8,397 12,516 4.210 2,896 1,368 3.886 2,723 1.459 167A30 122,259 Suppcvt Gosts Governancè ¢08ts (xjuntsncy fees 1,140 900 Total re80urces expended 168.570 123.159 Net (•xynditur•yincom• (4567) 54,951 This page does not foTh p8rt ofthe stattrt(xy finanual statements Pe 12