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 yorkSh￿e
BD24 OJX

s￿msTA￿r
for the Year Ended 31 Mawch 2023
Pa
Rofernnco and AdmI￿Strthe 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 direct￿S 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 Ac0￿ntry and RwrbNJ ty Charrtw: Statomont of R8cfjmm8nd8d Prglthce
applical￿e to chartlies preparTrng their aCc￿nts in ac(thar￿ with the Financial Reporting Standard
ap(Aicabl6 in tho UK Re￿￿j¢ d Irdarnl (FRS 102) {effedi¥e 1 Jarmjary 2019).
OBJECTIVES AND ACTivrriES
ObloctSve8 and Alms
The ot4ecllv88 and akr6 are lo swkwnlry les8c￿ lo thlkJ￿n ￿￿ated In th8 Slsden 8rea.
STrUCTURE. GOVERNANCE AND IAANAGEMENT
Govomlng do¢umont
The tharity is contrdled by 6ts govemKu d￿rnent. 8 d￿1 of tr￿1, and C￿pany, Ilm6t&
by guarantee, as defined by ts c￿npaniSS Act 2(rf￿.
Approv&J by ordér cl tho board dtsust60s on 3 I￿10t￿ 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 (a￿1 ako dredL¥s the wrpow of ry)mpany law) you are
2006 {'the Acfl.
Having 3absfied myself th8t the aCI￿nts of the Compary are not required to be audiled under Part 16 of the
2006 Act and arts eli9￿￿e for 1ndw￿lent exaMv￿tIon. 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 gl￿fig me ¢au88 to b81th:
accounting rect)rds wwe not W ¥1 resped of the Cowny as requred by sec1￿7 386 of th8 2006
the accounts do not ￿1th tho aecountiw requireff*nts of Seckn 396 of tha 2￿)6 Act othor
than any requkement that the aCc￿nts 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 ￿a￿eS
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 ASs￿s LESS CURRENT
LIABILmE8
126,519
131.086
NEf ASSETS
126,519
131.086
FUNDS
Unr8Strlc*ed funds
10
12&519
131,086
TOTAL FUNDS
12C519
131.086
The ch8ritable c(xnpany is en11d￿j to exemp1x￿ 8L*lit 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 stateM￿ts for the year orKlod
31 March 2023 in a¢cordan(8 wilh Secknn 476 of the Companies Ad 2￿6.
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 8￿h financ￿1 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 statwbo￿S
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 charl￿S 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 FIn￿l Rewrtsng Slandard
8ppII(xbl8 In ts UK aThl RewbLr of IrdaThf and the CIXnpan￿ Ac* 20(￿. The financial slatem8nts
have been p￿Pared undor the historical (£6t conventicxi.
Inc¢xnfr
AJI income is re￿nised in Iho St8temeM of Fina￿181 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 eXFWK*￿r0 89 as tr￿8 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 Settle￿nt and the an￿ljnt of the obligatKm can be mgasur9d [911a￿y. Exp6ndlture 18
acu)unled for on an bags and ha5 been dassrf*d uThJer h8adirvJs that aggregate au cost
rdale(11o Ihe catwy. Wh8re costs cannot ba dir• attribubj to parti(xAar l*adiThJs 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 LX*t
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 e￿nation 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 compan￿5 pen5KM are char￿1 to the Slater￿rt of Financ4al Aclivibes in Ihe
period to whrch they ￿ale.
Page 7
Continu￿1...

SWIMSTART
Noles to the Flnanclal Slat￿￿8￿ts- 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. reW￿nerat"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 acc￿nI
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
Nc*es to the Flnandal StatenW￿ . contlnued
for the Year Ended 31 March 2023
10. MOVEMETr￿ IN FUNDS- c¢)ntlnued
Comparatives ior mOve￿t 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 n￿ment 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*)￿ pO￿n 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
Dona￿ons 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
P￿e 12