REGISTERED COMPANY NUMBER: 05118683 (England and Wales)
REGISTERED CHARITY NUMBER: 1105694
Report of th• Trustees and
Unaudltod Flnanclal Stat•ments for the Year Endod 31 March 2025
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RCM Assoclates Llmlled
Green Fam Bam
The Green
Rathmdl
Settle
North Yorkshi
BD24 OJX

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Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Rof•renc• and Administrative Details
Report of the Trustees
Indopondent Examlmfs R•port
Statement of Flnanclal Actlvltles
Statement of Flnanclal Posltlon
Noles to the Financial Ststements
7 to 11
Dètslled Statement of Flnanclal Adfvllle8
12

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Reference and Administrabve Details
for the Year Ended 31 March 2025
TRUSTEES
Ann￿ Homer Diredor
Katy van sullid￿rn Director
Jamie Cunningham {app(ynted 5111124)
COMPANY SECREfARY
Zachary Day￿ Con
REGISTERED OFFICE
20 The Mallards
Silsden
Keighley
West Yorkshire
BD20 0￿r
REGISTERED COMPA14Y
NUMBER
05118683 (England and Wales)
REGISTERED CHARrrY
NUMBER
1105694
INDEPENDENT EXAMINER
RCM Associates Limited
Green Fam Bam
The Green
Rathm811
Settle
Norlh Yorkshire
BD24 OJX
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Report of the Trustees
for the Year Ended 31 March 2025
The trustees who are also directors of the chanty for the PUTF4)ses of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 Mardi 2025. The trustees have
adoptod the provisions of AccountÈng and Reporting by Charttses: Statement of Recommended Pradice
applicable to charities preparing their accounts in a(J))rdan￿ with the Financial Report'tng Standard
applicable in the UK and Republic of Ir8land {FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTivrriES
Objectlves and Alms
The objectNes and aims are to provide swimmiThJ lessons to children k)cated in the Silsden area.
STRUCTURE. GOVERNANCE AND MANAGEMEKr
Govemlng document
The charity is controlled by its goveming dcxument. a deed of Irust, and (Thstitlrtes a limited company. limited
by guarant80, as defined by tha Companies Act 2006.
Approved by order of the board of tfUStee8 on 7 October 2025 and signed on tts behalf by.
Zi&
Zachary David Conway- S8cretsry
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Independent Examinerfs Report to the T￿￿teeS of
Swimstart
Independent examlnerfs report to the trustees of Swimstart rthe Company.)
report to the charity truskes on my examinai'on of the acc4JJnts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the chaiiV8 trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparats'on of the a￿nts in accordance with the requirements of the Companies Act
2006 Cthe 2006 Acr).
Having satisfied mysolf that the awxlnts of tho Compeny are not required to be audiled u￿1 PrfArt 16 of tne
2006 Act and are eligible for independent examination. I report in resfv of my examination of your charivs
aGGounts as carried out under Section 145 of the Char7ties Act 2011 Cthe 2011 ACY). In carryirYJ out my
examination I have followed the Diredtons given by the Charty Commission under Section 145(5) {b) of the
2011 Act.
Independent axaminerfs statsm•nt
I have completed my examination. I confirm that no matters have c¢xne to rny attention in conneclion with the
examination giving me cause to believe:
accounttng records were not kept in ressxct of the Company as ￿Uired by Section 386 of the 2006
Act; or
the accounts do not ac(x)rd with those reccyds: or
the accounts do not comply wth the accountiry requirements of Seclion 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view whith is not a matter considered as
part of an ITKlependent examination" or
the accounts have not been prepared in accordance with ihe methods and princip18s of the Statemant
of Recommended Practice for accounts'ng and reporting by charities (applicable to chatities preparing
their accounts in accor(lanc* with the Financial ReFQrting Standard applicable in the UK and Republic
of Ireland (FRS 102)).
I have no concems and have come across no other matters in connection with Ihg examination to which
attention Shwld be drawn In this report in order to enable a proper urKlerstanding of the accounts to be
reached.
Richard Christopher Mcco
RCM Associates Limited
Green Farm Bam
The Green
Rathmell
Setue
North Yorkshire
BD24 OJX
7 October 2025
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Staiement of Financial Aclivitses
for the Year Ended 31 March 2025
2025
un￿StrICted
fund
2024
Total
funds
Notes
INCOME AND ENDOMIEKfs FROM
Donations and legacies
9.276
6,028
Charitable actlvltles
Swimming Lessons
150,860
155.252
Investment income
1.631
1,825
161.767
163,105
EXPENDITURE ON
Charftabl• actlvltla8
Swimrnin9 Lessons
184,945
161,766
NET INCOMEI(EXPENDITURE)
123,178)
1.339
RECONCILIATION OF FUNDS
Total funds brought forward
127,858
126,519
TOTAL FUNDS CARRIED FORWARD
104,680
127.858
The notes form part of these financial statements
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Statement of Financial Posltlon
31 March 2025
2025
Unrestricted
fund
2024
Total
funds
Notes
FIXED ASSErs
Tangible assets
41216
49,457
CURRENT ASSErs
StOL"k5
Debtors
Cash at bank
450
180
82,319
2.253
65,065
67.768
82,949
CREDITORS
Amounts falling due within one year
(4,304)
(4,548)
NEf CURRENT ASSETS
63A64
78,401
TOTAL ASSEfs LESS CURREKr
LIABILITIES
104,680
127,858
NET ASSErs
104,680
127.858
FUNDS
Unrestricted funds
10
104.680
127,858
TOTAL FUNDS
104,680
127.858
The charitable company is enlitl&J to exernpllon from audrt undor Section 477 of the Companies Act 2006 for
the year ended 31 March 2025.
The members have not required the company to obtain an aLKlit of its financial statements for the year ended
31 March 2025 in accordance with SectK)n 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensurtng thal the charrtable company keeps a(￿Ounti1v￿ records that comply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial statements which give a true arKI frdir view of the state of affairs of the charitsble
)mpany as at the end of 9ath finanual year arKI of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and lvhith othe￿iSe comply with the
requirements of the Companies Act 2(Th r8latiryJ lo financial ststem8nts. so far as applicable to the
charitable company.
(b)
The notes fonn part of Ihese financial statements
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stat￿￿￿ of Financlal Posltson - contlnued
31 March 2025
These financial statements hav8 been prepared in accordan￿ wilh the provisions applicable to charitable
Gompanies subject to the small companies regime.
The financial statements were approvad by the Board of Trustees and aulhorised for issu8 on 7 Octob8r 2025
and werg sjgned on ts behalf by:
Annie Homer- Trustee
Katy van Suilithem - Trustee
Jamie Cunningham- Trustee
The rk*es form part of these financial statements
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Notes to the Flnancial Statsments
for the Year Ended 31 March 2025
AccouKfiNG POLICIES
Basis of preparing the financial statemants
The financial statements of the charitable company. which Is a public benefit entity under FRS 102.
have been prepared in accordan￿ with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Pracbce applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting StarKlard applicable in the UK and Republic of Ireland (FRS
102) (effecb'v8 1 January 2019),. Financial ReFxYting StsrKlard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the Companies Ad 2006. The financial statements
have been p￿pared under the histori<￿1 cost convention.
Income
All income is recognised in the Slatem8nt of Financial Activities ¢xce the charity has entitlement to the
funds. It Is probable that the iT￿rne win be ￿￿1Ved and the amount can be measured rellabty.
Expendlture
Liabilities are rec(x3nised as oxpendlture as soon as there is a legal or constructiv8 obligati
committing th8 charity to that expenditure. it is probable that a transfer of economic beneffts will b6
required in setdem8nt and the amount of the obligathjn can b8 measured reliably. Expenditure Is
accounted for on an accnjals basis and has been dassffied under headings that aggregate all cost
related to category. Where costs cannot be directy attributed to partI￿lar headings they have b88n
allocated to activities on a basis consistent with the use of resources.
Tanglble fixod a880ts
Depreciation is provKJed at the following annual rates in order to write off each asset over ts estimated
useful life.
Improvements to property
Plant and mathinery
on cost
209A on reducing balance
Stocks
Stocks ar8 valued at the INer d Ix)st and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxatlon
The ch81ity is exempt from corporalion tax on ils charitable activities.
Fund accountlng
Unrestricted funds can be used in acwrdarlce with the charitsble objectives at Ihe discretion of the
tFUStees.
Restricted funds can only be used for particular reslncted purposes within the objects of the charity.
RestrictiC￿S arise when speufied by the donor or when funds are raised for particular reslricted
purposes.
Further explanatson of ￿ natu￿ and purpose of each fund is induded in the notes to the financial
statements.
Penslon costs and other post4etlren￿ftt ben•fits
The charitable company operates a defined contributKX7 penston stheme. Gontrit>utDns payable to the
charitable compantys pensb)n scheme are charged to the Statement of Financial AdivrtFes in the
period to which they ￿late.
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Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2025
INVESTMENT INCOME
2025
2024
Bank interest recerved
1.631
1.825
NET INCOMEI(EXPENDrruRE)
Net incomel{expenditure) is stated after dwging1(creditirvJ):
2025
2024
Depreciation - ownod assets
8,241
8,475
TRUSTEES. REMUNERATION AND BENEFrrs
There wer& rK> trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees. •ynses
There were no trustees. expens8s paid for the year erKled 31 Marth 2025 rK)r for the y8ar 9ndod
31 March 2024.
STAFF COSTS
The average monthly number of employees during the year was as folk)bVS".
2025
Total
2024
20
No employees received emduments in excess of £60,000.
TANGIBLE FIXED ASSETS
Improvements
to
Plant and
propety machin8ry
Totals
COST
At 1 April 2024 and 31 Marth 2025
73,067
7,297
80,364
DEPRECIATION
At 1 April 2024
Charge lor year
28.280
7.307
2,627
934
30.907
8,241
At 31 March 2025
35,587
3,561
39,148
NET BOOK VALUE
At 31 March 2025
37,480
3,736
41,216
At 31 March 2024
44,787
4,670
49,457
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s￿mSTAF￿r
Not•s to the Financial Statements - Continued
for the Year Ended 31 March 2025
STOCKS
2025
2024
Stocks
450
450
DEBTORS: AMOUNTS FALLING DUE MTHIN ONE YEAR
2025
2024
Trade debtors
2.253
CREDITORS: AMOUNTS FALLING DUE ￿1N ONE YEAR
2025
2024
Payments on ac￿Unt
Trade creditors
Social securty and other laxes
Accrued expenses
972
865
1,267
1,200
548
1,403
1,397
1,200
4,548
10. MOVEMENT IN FUNDS
Net
rnovement
in funds
At
3113125
At 114124
Unrestrlcted funds
General fund
127.858
(23,178)
104.680
TOTAL FUNDS
127.858
(23,178)
104.680
Net movement in furmls, induded in Ihe above are as folkMS'.
Incoming
resour
Resources
expended
Movement
in funds
Unrestrlct8d funds
General fund
161,767
(184,9451
(23,178)
TOTAL FUNDS
161.767
(184.945>
(23,178)
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Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2025
10.
MOVEMENT IN FUNDS - continued
Comparativos for movement in funds
Net
movement
in funds
At
3113124
At 114123
Unrestrlctod funds
General fund
126,519
1,339
127,858
TOTAL FUNDS
126,519
1.339
127,858
Comparative net movement in funds. induded in the ab)ve are as follows:
Incoming
Resources
expended
Movement
In funds
Unr•8trlcted funds
General fund
163.105.
(161,766)
1,339
TOTAL FUNDS
163,105
(161,766)
1.339
A current year 12 months arKI prior year 12 months combined position is as fcrflows:
Net
movement
In funds
Al
3113125
At 114123
Unrestricted fvnds
General fund
126.519
(21,839)
104,680
TOTAL FUNDS
126,519
{21,839)
104,680
A current year 12 months and prior year 12 months r￿rnbIned net movement in funds, induded in the
above s￿ as follows".
Ino)ming
Resources
resource5 expended
Movement
in funds
Unrostrlcted funds
General fund
324.872
(346.711)
(21.839)
TOTAL FUNDS
324,872
(346,711)
(21,839)
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Notss to the Flnancial Ststements - continued
for the Year Ended 31 March 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Detsiled Statsment of Financial Activities
for the Year Ended 31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donalions and legacles
Donations and gifts
9,276
6.028
Investment Income
Bank interest received
1,631
1,825
Charitable activities
Swimming lessons
150,860
155,252
Total Incomlng rn3ources
161,767
163,105
EXPENDITURE
Charilable activities
Salaries and wages
Pensions
Rates and water
Insurance
Light and heat
T818phone
Office and stationery
Repairs and maintenan
Cost of goods sold
Training and subscripth)ns
General expenses
Depreciation of improvements to property
Depreciation of t4ant and machinery
111.786
4,481
5,740
1,382
12.378
102,870
4,029
3,415
985
12.027
1,753
10.447
6,283
5,866
2,091
2,446
7,307
1,167
9,187
20.944
5.211
2,071
944
7,307
934
183,805
160,686
Support Costs
Govomance costs
Accountancy fees
1,140
1,080
Totsl resources expended
184,945
161.766
Net (expendlture)lincome
123.178)
1,339
This page does not fonn part ofthe statutory financial statements
Page 12