2024-03-31-accounts

REGISTERED COMPANY NUMBER: 05118683 (England and Wales) REGISTERED CHARITY NUMBER: 1105694 Report of the Trustaes and Unauditsd Flnanclal Statements for th• Year Ended 31 March 2024 SWIMSTART RCM Associates Limrted Green Fami Bam The Green Rathmell Settle North Y¢xkshite BD24 Ikjx

SWIMSTART Contents of the Financial Statements for the Year Ended 31 March 2024 Page Réferencè and Administratlve Dglalls Report of the Truste•8 Indapandent Examlnert8 Report Statomont of Flnanclal Aclivitles statement of Flnanclal P031tlon 5 to 6 Notes to the Financlal Statements 7 to 11 Detalled Statement of Flnanclal Actlvltles 12

S￿￿sTART Reference and Administrative Details for the Year Ended 31 March 2024 TRUSTEES Annie Homer Director Katy van Suilichem Direct( Jamie Cunningham (apwnt&Y 5111124) COMPANY SECRETARY REGISTERED OFFICE 20 Th8 Mallards Silsden Kèighley West Yorkshire BD20 ONT REGISTERED COMPANY NUMBER 05118683 (England and Wales) REGISTERED CHARrTY NUMBER 1105694 INDEPENDENT EXAMINER RCM Associatas Limitod Green Fami 8am The Green Rathmel Settle North Yorkshire BD24 OJX

SMMSTART Report of the Trustees for the Year Ended 31 March 2024 The trUSt6es who are also dire(knr5 of the tharity for purp)ses of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. Th8 trust88s have adopt8d th8 provisiors of AC￿U￿'ng 2nd R8p)rtirrfJ by Chanb'8s: Statament of R8comm@ndg0 Prath'cg applicable to charities preparing their accounts in a(￿rdan￿ wilh the Financial Reporting Standard applicable In the UK and Republtc of Ireland {FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTWMES Objoclives and Aims The objectNes and aims are to provide swimming lessons lo thildren Ic¢ated in the Silsden area. STRUCTURE, GOVERNANCE AND klANAGEMENT Governlng document The charty is contro118d by ts goveming d(￿UMent, a deed of trust. and (X)nsti￿@S a limitad company, limit8d by guarantee, as defined by the Companies Act 2006. Approved by (￿der of th6 board of lJustees on 12 Novamber 2024 and sign8d on its behalf by: Zachary Conway- tsry Pa￿2

lndepMdW￿ Examinerfs R6POrt to th• Tnth of Swimstsrt Independent examinerfs report to the trustées of Swin)start <￿e cornpan￿) I report to the charity trustees on my examinats'on of the aCC￿nts of the Compary for the year ended 31 March 2024, Responsibilities and knis of report As the chaiivs trustees of the Company (2nd also ts dir￿rS for the purposes of company law) you are responsible for the proparalion of acwunts in acxordance with the requirements of the Companies Act 2LM)6 {'th8 2006 ACV). Having satisfied myself that the accwnts of the Company are not required to be audrted utmkr Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examinats'on of your charitys accounts as carrie(l out under Section 145 of the Charities Act 2011 (Ihe 2011 ACY). In ¢arying out my examination I have followed the Directions given by the Charty Commission under Section 145{5) (b) of the 2011 Act. Independent examlnerfs ststement I have completed my examination. I confirm that no matters have come to my attention in tt)nnection with the examination giving me cause to believe: accounting records were not kept In r8￿ct of Ihe Compary as requlred by Sectlon 386 of the 2006 Act: ( the accounts do not accord wilh those reccYd8" or the accounts do not CC>mply the accounting requirements of Sec*ion 396 of the 2(M)6 Act other than any requirement that accounts give a tn￿ and fair wew which is not a matter considered as part of an independent examination; the accounts have not been prepared in accordance with the metr￿S and principles of the Statement of Recomrnended Practice for ac£ounling and reporting by charities (applicable to charities preparing their afXX)unts in aGcordarKe With the Financial ReFM)rting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across rK) other matters in connection ￿ryth the examination to which attention should be drawn in this report in cKder to enable a proper understanding of the accounts to be reached. Richard Christopher Mccool RCM Associates Limited Green Fami Bam The Green Rathmell Settle North Yorkshire BD24 OJX 12 November 2024 Page 3

SWIMSTAirr Statement of Financial Activibes for the Year Ended 31 March 2024 2024 Unrestricted fund 2023 Totsl funds Notes INCOME AND ENDOWMENTS FROM Donaticrtl8 and lega(aes 6,028 9,493 Charitable adivities Swimming Lessons 155252 153.669 Investment in(x)me 1.825 Total 163,105 164,003 EXPENDITURE ON Charitable activities Swimming Lessons 161.766 168.570 NET INCOMEI(EXPENDrruRE) 1.339 {4,567) RECONCILIATION OF FUNDS Total funds brought forward 126.519 131.086 TOTAL FUNDS CARRIED FORWARD 127,858 126.519 The notes fomi part of these financial statements Page 4

SWIMSTART Statement of FI￿nCIal Posltion 31 March 2024 2024 Unrestrlctod fund 2023 Totsl nds FIXED ASSETS Tangible assgts 49A57 30,347 CURRENT ASSErs stocks D8btors Cash at bank and in hand 475 1,492 107.884 180 82,319 81949 109,851 CREDITORS Amounts falling due wlthln one year (4,548) (13.679) NET CURRENT ASSErs 78,401 96.172 TOTAL ASSETS LESS CURREMr LIABILITIES 127,858 126,519 NET A8SErs 127.858 126.519 FUND8 Unrestn'cted funds 10 127,858 126.519 TOTAL FUNDS 127,858 126,519 The charitable company is entitled to exemplion from aL*ait under Sedl'on 4T7 of the Compani8s Act 2006 for the year ended 31 March 2024. The members have not required the company to obtsin an audit of its financlal statemen15 for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The tnjstees acknowledge their responsibiltties for (a) ensuring that the charit31￿ company keeps 8(xx)unts'WJ ￿(X)rdS that cornEAy with Sections 386 and 387 of the c￿npanIeS Act 2006 and preparing financial slalements which give a and fair view of the state of affairs of the charitable company as at th8 end of 8ath finanoal year and of rts surplus or defldt for each fin8ncial y8ar in accordance with the requirements of Sections 394 and 395 and which othe￿iSe compty with the requirements of the Compantos Acl 2006 rglatiThJ to financial statements, so far as applicable to the charitable company. (b) The rntes fonn part of these finanoal statements P￿e5 continued...

SWIMSTART Statement of Financial Posthn - ￿ntinUed 31 March 2024 These financial statements have been prepared in ￿ance with the provisi(Ms applicab￿ to charitable companies subject to the small compan7es regime. The financial statements were approved by the Boarf of T￿￿teeS and authorised for issue on 12 Novgmbgr 2024 arKI wora signed on ts bohalf by: Annie Homer- Twstee Katy van SuiliGhem - Trustee Jamie Cunningham- TnJst86 The rK>tes fomi part of these financial statements Page 6

SWIMSTART Notes to the FinancSal Statements for the Year Ended 31 March 2024 AccouimNG POUCIES Basis of prnparing the financial statements The financi81 statements of the charitabla company. which is a public benefft entity under FRS 102, have been pr8pared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Ststement of Recommended Practic8 applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard apPI￿able in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019).. Financial Repvting Standard 102 The Financial Repo￿.fig Standard applirable in the UK and Republic of Ireland, and the Companies Ad 2006. The finanaal statements have been piepared under the histori(31 cost convention. Income All income is recognised in the Ststement of Financial Activities On￿ the tharity has entit￿rnent to the funds.1118 probable that the Income will be received and the amount can be rneasu￿d reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a leg81 or CA)nstructive obligation commttting the charity to that exp8nditure. It Is probable that a transfer of economic beneffts will be required in settlement and the amount of the obligalx)n can be measured reliably. Expenditure is accounted for on an accwals basls and has been dassffied under headings that aggregate all cost related to the category. Where &￿ts car)not be directy attributed to partI￿lar headirKJs they have been allocated to activities on a basis corksistent with th8 use of resourca Tangibl8 fixed a88818 Depreciation is provmaed at the following anrwal rates in order to write off each asset over ts estimated useful lrfe. Improvements to propety Plant and machinery 10QA on cogt 20% ￿ reducing balance Stocks Stocks are valued at Ihe lower of cost and rnt realisable value, after making due allowance for obsolete and slow moving item& Taxatlon The chaiity is exempt corpor*ion tsx on ts charitable activitie& Fund accountlng Unrestrrcted funds can be used In aco)rdance with the charitable obje￿IveS at Ihe discretion of the tNstees. Restricted funds can only be used parncular restri￿ purposes ￿[n the objects of the charity. Restrictions anse when specrfied by Ihe donor or when funds are raised for particular restricted purposes. Further explanation of the nalurn arKI purpose of each fund is indud&J in the noles to the financial statements. Penslon costs and other post4etlrement beneffts The charitable company operates a defined contr5but1￿ pension stheme. ContiibutK)ns payable to the tharitable companys pension scheme are charged to the Statement of Financial Activities in the pericmj to which they relate. Page 7 continued...

SWIMSTART Notes to the Flnancial Statements - continued for the Year Ended 31 March 2024 INVESTMENT INCOME 2024 2023 Bank intérest received 1.825 NEf INCOMEI(EXPENDrruRE) Net incomel(experKJiture) is stated after thar91n￿(Gred1I1twJ). 2024 2023 Depreciation . owned assets 8,475 4.182 TRUSTEES. REMUNERATION AND BENEFITS There V￿re no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were Th) trust88s' expenses paid for th8 y8ar 8rKled 31 March 2024 nor for the yoar andad 31 March 2023. STAFF COSTS The average monlhly number of empknyees durtNJ the year was as follows: 2024 20 2023 20 Total No employees received emoluments in excess of £60.000. TANGIBLE FIXED ASSErs Improvements to Plant and propety machinery Tolals COST At 1 April 2023 Additions 45.482 27,585 7.297 52,779 27.S85 At 31 March 2024 73.067 7.297 80.364 DEPRECIATION At 1 April 2023 Charge for year 20.973 7,307 1.459 1.168 22,432 8,475 At 31 March 2024 28.280 2.627 30,907 NEf BOOK VALUE At 31 March 2024 44.787 4.670 49.457 At 31 March 2023 24,509 5,838 30.347 Page 8 continued...

S￿￿START Notes to the Financial Statements - continued for the Year Ended 31 March 2024 STOCKS 2024 2023 475 DEBTORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 2024 2023 Trade debtors Prepayments 180 507 1,4g2 CREDrroRS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 2024 2023 Payments on account Trade creditors Social securty and other taxes Accrued expenses 1,042 8,547 1,810 2.280 1,403 1,397 1.200 13,679 10. MOVEMEKf IN FUNDS Not movement in funds At 3113124 At 114r23 Unrnslrfct•d funds General fund 126.519 1,339 127,858 TOTAL FUNDS 126,519 1,339 127,858 Net movement in funds, induded in the above are as folbws: Incoming resources ReSoU￿S expended Movement in funds Unrestricted funds General fund 163.105 (161.766) 1,339 TOTAL FUNDS 163.105 (161.766) 1,339 Page g continued...

S￿MsTA1[r Notes to the Financial Statenwts * continued for the Year Ended 31 March 2024 10. MOVEMEKf IN FUNDS - continued Comparatiws for movom•nt in funds Net movement in funds At 3113123 At 114122 Unreslricted funds G8n8ral fund 131,086 (4.567) 126,519 TOTAL FUNDS 131.086 (4,567) 126,519 Comparative net movément in funds. induded in th8 above aTe as follow&: Incoming Resources expended Movement in fijnds Unre8lrf¢ted funds General fund 164.003 (168,570) (4,567) TOTAL FUNDS 164,003 (168,570) (4.567) A current year 12 monts arKI pnor year 12 months combined position is as follows: Nel movement in funds At 3113124 At 114122 Unreslrfcted funds General fund 131,086 (3.228) 127,858 TOTAL FUNDS 131.086 (3,228) 127.858 A current year 12 months and prior year 12 months combined net movement in funds, indud8d in the above are as follows". IncJ)ming Resoun expended Movement in funds Unrestrlcted funds General fund 327.108 (330.336) (3,228) TOTAL FUNDS 327.108 (330,336) (3,228) Page 10 continued...

S￿msTART Notes to the Financial Ststements - contlnued for the Year Ended 31 March 2024 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 11

SWI1AST￿RT Detailed Statement of Financial ActNibes for the Year Ended 31 March 2024 2024 2023 INCOME AND END0VVME￿rS Donations and legacies Donations and gifts 6.028 9,493 Inv￿tm•nt income Bank interest recelved 1.825 Charltable acllvltl8S Swimmlng lessons 155,252 153,669 Total Incomlng ra8ourc•3 163,105 164.003 EXPENDITURE Charltsble activities Salaries and wages Pensions Rates and water Insurance Light and h8at Telephone Office and stationery Repairs and maintsnan Cost of goods sold Training and subscri)tK)ns General expenses Depreciatlon of improvements lo property Dep￿CiatIon of plant and machinery 102,870 4,029 3.415 985 12,027 1.753 10A47 6,283 5,866 2,091 102.797 4,093 3,177 870 17.322 1,504 8.079 12,516 6.340 3,886 2,664 2,723 1,459 7,307 1,167 160,686 167.430 Support costs GOv•Man￿ costs Accountancy fees 1,080 1,140 Total resources expended 161,786 168.570 Net Incom81(expendlture) 1.339 (4.567) This page does not fomi part of the statutory finan(#al statements Page 12