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

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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

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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
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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

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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...

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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

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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.
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continued...

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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
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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
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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)
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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