Charit) number: 1106148 Compan) number: 5165102 Tadcaster Swimmfing Pool Trust (A company limited by guarantee) Trustees, report and financial statements for the year ended 31 December 2024
Tadcaster Swinllning Pool Trust (A company limited by guarantee) Contents Page Legal and administrative inf0mtion Tru?trtees' report Independent auditor's rcport to the Trustces 8-11 Staterncnt of fmancial activities 12 StatemeTht of fillanei21 position 13-14 Cash tlow Statennt 15 Notes to the findncidl stdlemcDts 16.25
Tadcasler Swimming Pool Trust (A company limited by guarantee) Legal and administrative Inforntion Charity number 1106148 Company registration number 5165102 Registered office 32 Westgate Tadcasta. North Yorkshire LS24 9AB Trustees Mr D Marsh Mr J Sykcs Mr J Cahill Dr A Inglls Miss C A Atwater Mr D Jockcl Miss E J Engh'sh Mrs N Eades Resigned ?7 May 2025 Rcsigned 27 May 2025 AppoitLted 27 May 2025 Secretary Mr C Poner Auditors Sution McGrdih Hdrlley Queensgdcc Houlic 23 North Park Road Harrogate North Yorkshire HGI 5PD Bankers HSBC Bank plc I l Noi"th Street Wciherb}' West Yorkshire LS22 6Kr
Tadcaster Swimming Pool Trust (A company limited by guarantee) Trnstees, Annual Report for the year ended 31 December 2024 The Trustees present thcir rcpoit and the financial stat¢ents for Ihc year ended 31 December 2024. The TLUStces. who re 41so directors of T¢idc<iStcr Swimining Pool Trubt for thc pu4)oscs of company law dnd who served during the year and up to the dalc of thi& rcport %ei out on page l. Structure) goveniance and management Gnverning dncument Thc chltY was fornied as a ¢ompany limited by guarantee on 29 June 2004. thc word "LillLited" beirlg omitted in compliancc with the requArements of section 30(3} of the Coinpanies Act 1985. It is governed by the memorandum and articlck of as,%oci.On dalcd l? January 2023. Organisation Thc Trust's policics arc dctcnnined and reviewed by the Board of Trnstees, which rncet.s at Icagc four times per year. The BO.d delcgatc the day-to-day operation to a tiine facility manager, who is also dic CoMp]Y Secretary. The Facility Managcr liaiscs regularly with individual Tste8S for specialist projects that utilise their k.cy skills and cxpertise. AppoÉnimcnt ulTrustees As sst out in Lhe Articles of Association, the Chairnian is elected b}, a simplc voting Tnajority and Trustees may be appointed by the Boa through application or inviiarion. Wbenever possiblc. the Trustecs consider spccialist skills that membus ffjiO1I bring lo thc Bodrd and seek to maintain a board of at leasc four Trusiecs. The Board will call fwther meetings 4lb whcn TtCCCbsary. Trurtee Induction and Training New Txvstees i'eceive a half day briEfg which includes a facility tour. inspection of the management accounts. bealth and safety do¢uments and a copy of the Charity Cominission Guidance CC3a-Thc Essential TnJstee: An Introduclion" Risk muiidgemeFLI Thc TDLgte&8 havc employed Inqignig Cath Management to manage the accounLs alld TTUSt funds. Fiinds have been invested in a mixtuir of low risk ru¢[Lt accounts, 30 days access, 3 month and 6 month access. An annual rcvTCW takes place io ensure the Trust has a combinaiion of the corrc¢t levcl of investTnellt well as cash flow in the busitLCSS. In contsidering the <innual budgct dnd the facility operdtion db d whole, the Trustees exdminc the rnajor riskb to which the Charity 1.% expo.sed, cspcciauy health and safety of ILS ViSltor.s, volunteers and Staff. The Trustecs arc given regular reports on the fillancial and operational perfortnarLce of the Charity. including incident alld accidcnts icports. An annual inspection of the health and safety of thc building is carrtcd out by a volunteer who is a qualificd Health and Safety officer. The Trustecs receive copies of the documeni and recommend ally changcs required. ?.
Tadcaster Swimming Pool Trust (A cornpany limited by guarantee) Trustees, Annual Report for the year ended 31 December 2024 Objectives and activiti&s Objectives Our Charity',0 objectives a.% set out in the cornpany's rnemoranduzn of association t. "To constrnct, maintain and operate leisure facilities including a swiinining pool and other buildings. situctures, apparatus and equipm6nt ancillar)T to thc provision, use and mainlenancc of leisure facilities as the Trustees may think fit for the benefit of and with the objcct of illWToving thc conditions of life for the residenTS of and visitors to the Cowll in which those facilities are located Aims Thc ttiTrLs of our Charity are lo provide a high quality community servicc for people wishing io swim and to offer a comprehensive pro.rMe of rccrcation. education aud fithess all ycar round. Our ain fully reflect the purposes that the C]wity was sc( up lo achievc. Ellring our work delivers our aims We review our aiins and activities each Ye and thc Trnstees ensure that we continue to reiTLain focllsed on Ol col'e values and iiiaÉTi purposc. We have rcfcrrcd to the guidance contained in the Charity Commission's general guidance on public bcnefit whcn reviewing our aims and objectives and in planning our future activities. In particular, the Trustees considcr how platLned aclivilies will contribute to the aims and objectives they have set. How activlties deliverpublic benefit Our main activities and who wc provide smTices to 2re deseribed below. All of our Chitable activities focus Oll operating and rnailltailling the Tadcasler CoiT]fflunity Swiimning Pool and are undei'taken to further our charitable purposes for public benefit. The Trst al.%0 works with grL8srooLs clubs and team to promote sport and hcaltby lifc%tyle$ in the community. Vnlunleer,t The extent and scope of our servi¢e is heavily dependant on the support and cominilment of a large nuinber of voluntcers. The Trustees wish to acknowledge and thank all those people who givc up iheir spare lime to lifeguard, work on thc reccption desk and undertake a variety of other tasks. including nInteanCC, IT support and gardening. WÉthout tkn"s con(inued level of support together with the investsnenl of fijnds io traill, qualify and llthnage this siwficant workforce our dilTlb objcGtive6 could not be dchieved. The charity Wibhes to thank our supcrb tcum of volunleers. Achievements and perforniance Wlio used and benefilledfrom our services Demand for pcak liilles rcinains high aud the charity balances the activities availablc by considcring tbe age of the individual as well as ihe time that those individualb or groupb rnaybe available to attend. Our fee scnicture allow& discoullted acccss ro be offered to Tadcaster school groups. carcrs of dI.abled peoplc alld chfjdrell under fivc ycars of age. In addition the chailly offets eoncessionary pricirLg foi. a range of individuals at]d discount grfflips attending who belong Co affiliated Clubs or societies. We do not operate a private membership, but illstcad promo(c oursclvc5 as an 'open access, facility attracting pcoplc froin (hc i]ntllediate town of Tadcaster as well as Cusloiners from fuLthcr afield. We do rjot restrict access ID any way and aim to offcr our servicc6 to £ill genders, dll ethnic groupb, able-bodied pcople nd to dlbdbled people.
Tadcaster Swimn]ing Pool Trust (A company limited by guarantee) Trustees, Annual Report for the year ended 31 December 20 Thc TnL%t wls .succesfful in the Sport England SwimTning Pool support fund, it rcccivcd £61,000 to install Pool covers on both pools as well as install energy monitorirLg software. Thls InV1]ent in Energy saving equipm¢lll and softwai"c, will hclp save thc Ttust approXilltclY £500 pei illonth. Financial and Energy usagc data will bc rcportcd to Sport Englalld for the next five years. The Trust continues io Inonitor energy priccs ili work.ing with un Encrgy broker to secure the inost colit-effcctive In fi]ts]re periods the Trnst is looking to secure a long-term wntract to stabilise any fluctuation in dLC unit prices. A challcnge for the Trusl is the age and condition of the building. Annual reports are highlighiing issues with wiring. building fabric and Co0510. The ManagemcrLt Lea will scck cxpert adNice on a building condition survey and plan out a]1 exiensive refUrb1sh¢TrÉ progrdrnine. Thefocu,v of our work Our matn objectives for the Ye conrinued to be met as we provided access to 2 12rge selection of aquatic and fitness opportunities lo a broad y1¢d l'ange of individuals and community groiips. In addition we havc trained our staff and volunteers to dclivcr 41 quulity 6efvL(E dnd bupported them to 4Lchieve fomidl qudlifications whcre possible. The strdtegies wc uscd io n)eet these objectives included: Maintain a high standard of Health and Safety standai-ds throughout the facility Offer a wide and varied programmc available to thc whole cornmunily seven days a week - Deliver a comprehensive range of quality assurcd swimtnillg Icssons to both children and adults alike - Provide discounted access 10 school '0pS with the support of profcssional instructors Provide dccebb to diSdblcd pcople - Offer a rangc of complcrnentaTy activities to Kupport %wim. and improve or maintain pcoplci geller fitne$.q - Work irl partnership with clubs. societies and statutory bodies SwimminR lessons and educalion The Tt i.s very proud of thc level and rajjge of lesson.s and learning optK)rtunities we offer. We deliver our Lcam to Swiin PFograinTnC to 1200 pupils per week. We also have 90 swiinmers in the Tadcaster and York Sport Swim Squad as well &s 20 swimmers in the disability Swim Squad, Tadc&steT SLingray&. All Tadcas(6r Schools contitLUC to use the facility for swinmiing lessons and aquatic skills. Six hours pci. week is given to the schools SWiTllming programme. This high level of instruction leads to a high success rate of achievement for National Kcy Stagc 2 in swillllwng. In7provingJitnesN andfvrthering prtrtlCEPLltion The chdiiti, hds niet its dim of improving the fitness of clients. by operating the Fitness Suitc compleTncntary pursuit and promoring furrher non-strnctured and structured proEramm&s. Thcsc includc Crazy Fun SesKions in the pool during scbool holidays, developinent iY)utes to the Tadcaster arLd York Spoit Swlln Squad and the LA)wer Wharfe Canoe Club, offci.ing swim clinics to adults to help iinprove their swiinming Sirokes and filness: along with Aquafit class¢s. In 2022 we launched a water based rchabilitatioll class call GoodBoos(. Goodboost is a sryM England recogE]iscd programme that helps participants recover from injury, operation or illness, an instn]ctor led class (hai uses lechnology on t&blcts to guide PdrtiCiP<intS through d spccific c%crcibe routinc.
Tadcaster Swimming Pool Trust (A company limited by guarantee) Trustees, Annual Report for the year ended 31 December 2024 Partnersliips All the local schools are fillly engaged in iitilising our facility and staff. As mentioned ah'eady. tbe chlty has hosted two swiiiiining galas in the past year and is measured on Ihc attainlent of Year 6 students Eo Key Siage 2 for swirnining. The Trnst continues to work in parwership with Inspiring Healthy Lifcstyles {now Active North Yorkshire). A scrvicc level agreement is irL place lo allow Direct Debit members from the Tadcaslcr Lcisure ccntre access to the swinuning pool. Thc Tnist is also parl of the Comrniniry Leisure UK groiip. The group is nde up of other Trusts throughout Yorkshire and ihe North East and gives the chance lo work Cogether on sitnilar subjects as well as nctworking within other facilities. The CU7Tent Operations Director is tho Regional Director foT North Eost & Yorkshire and rcprcscnts the rCOn at National BO"d rncctings. The Trnsi also work6 With an events COTnpany (Race Best) to hobt the Tadcaster Triathlon. The Trust continues to work in parlncT8hip with Tadeaster GI.nmar School's letting8 prO.atme. The Tnist manages thc Icttings piDgramine and oui of school hours usc and promotes local groups, clubs and gi"&58 roots spoi"LS lo the facilities. Financial review Thc Trus( had a positive year during 2024 as attendances exceeded pre-covid levels. Howcvcr costs have continued to risc. DurTng thr year, the Trust hdd tolul TncoTning rcsources of £1,332,975 (2023.. £1,244,944) and thc sutplus for the ye¢ir w&% £A? 910 (2023.. .%urplus £164.247). The Trustees will continlle to seek external funding. donations and grants lo illect refurbishmenl costs and special projects. Reserves polic), It is the polAty of the Charity to maintain Ullrestri¢ted funds. which are the free reserves of the ch2rity. at a Icvel lo provide sufficient ndS to cover management. administration and sUPPOrt costs and in particular to cover paymenls towardg new projects rccommended for suppori by the rnstees. The Trnstees have recorninendcd that the target for free reserves be at least £150.000. As at 31 DeceTnber 2024, the charity had cash at bank of £513,599 (2023: £568,444) and total frcc cash reserves of £520,103 (20?3.. £48?,666). Included within the unrcstricted reserves the Trustees have put asidc £400,000 into desAgnated fun(Ls for the eventual refurbibhment of the changing rooms. They have also designated operatiollal funds of £200.000.
Tadcaster Swimming Pool Trust (A company limited by guarantee) Trustees, Annual Report for the year ended 31 Decernber 2024 Plans for future perio(Ls Th¢ Trustecs prioTit(es for 2025 will be.. - Mainfain a safe environmcnt both for the employees and customers Support the Community in Ih¢ir Physical and Mental health Promote Volunreering and employment opportunitie - Work paitners and eoffjmunity groups within the local area to improve the leisure pi'ovision and grass roots sports Develop a building rcfurbishiment plan - Minimise energy costs 10 minimise thc Trnst's carbon footprinl - Focus on improving technology within the Trust Thc WO of the Trust remains highly respected loca]ly and continucs to attract financial support from i variery of sourccs. Sc¢ured grant aid, seivice level agrecinents and curi'ent fundraising aciivLty will coniinuc lo provide much needed funding support required to operate the facility for the public for the next twelve months. Statement as to disclosure of inforniation to auditors In so far as the Trustees are aware.. thci"c is no i'¢levant audit infonnation of which the charitable coinpany's alldilors are unaware" and the Tiustees have taken ail $pS thai they oughi to have taken to make themselves aware of any relcvallt audit inforination and to cstablish that the audiiors are aware of that Information. Statement of Trnstees, respo11b1]ities The Trustees (who 'C also directors of Tadter Swimujing Pool Tiust for the purpose of company law) are rcsponsible for preparing the Trnstecs, Annual Rcport and thc finallcial stateincnts in accordance with applicable law and United KingdoTn Gcnerally Accepied Accounting Practice. Company law requir&8 thc Trustcc.& to PTcparc fmancial statcmcnts for eacb financial year which give 4 &Dd fair view of the state of affairs of the chitable company and of thc incomiThg Tcsourccs atld application of resourccs, including the incon1e and expenditure, of the chari(able coThpany for that pcriod. Tn preparing thcsc financial statements. the Trustees are requircd to.. sclect suitable accounting policies and then apply thern consistently. observe the lethodS and principles in the Charities SORP. Tnakc judgeinents and estlinaS thal are reasonable and prudent. state whether applicable UK Accounting Standards havc bccn followcd. subject to kY matcrial depJrtures disclosed alld explained in the financiaL s(ale]ncllts' and prepare the fmanciai slatetncnts on the going ¢on¢ern basis unless it is inappropiiate to pi'esume that the chItable coinp&ny will contimuc in opcratiOTi. PAqFP
Tadcaster Swimming Pool Trust (A company limited by guarantee) Trustees, Annual Report for the year ended 31 December 2024 The Truslees are responsible for kccping proper accounting recoi'ds which disclose with i'easonable accuracy at ally titne the findncial position of the ch&rildblc coinpany lind which enable them to ensure thdt the findllcidl st&tements coinply th the Companies Act 2006. They are also responsible for safeguarding the &sgctg of thc chaTitablc COpanY and hence foi taking reasonable stcps for the prevejjtion and detection of fraud and oth. iLTcgularities. Auditors Sutton McGrath Hartley wcrc appointcd auditors to the charitable company and are deemed to be reappointed in accordance with Section 487 of the Coinpanies Act 2006. Small company provisions This report has been pi'ep'ed in accordancc with thc provisions applicable to companies entitled to the small cott4)aDies cxeniption. On behalf of th board rDMar Trustee Mr J Sykes Trnstee Daled= 23 July 2025 PAqFP 7
Tadcaster Swimming Pool Trust (A company limited by guarantee) Independent auditor's report to the trustees of Tadcaster Swimming Pool Trust We have audited the financial statements of Tadc&ster Swir£Ing Pool Tru.qt for the year ended 31 Dcccmber 2024 which comprise the Statement of Financial Acttvities (including Incojne and Expenditure Account), the StatUTLenl of FinanciaL position, the Ch Flow Stateinenc and (he I'elated notes, including a suiminaryof significant accounling policies. The financial TCPOrting frarncwork that has been applied in thcir preparation is applicablc law and United Kingdom Accountillg Standd6. including FRS 102 Thc Financial Rcportillg Standard applicable iu the UK and Rcpublic of Trclalld (United .gdoIn Genci'ally Acccptcd Accounting Practicc). Opinion on the financial statements In our opinion the financial .%latemenL%.' give a true and fair view of Ibc statc of the charitable company's affairs &$ at 31 December 2024 and of its incoming resourccs alld application of resources. including its illcomc and cxpendittire. for the ycar then ended. have bcen properly prepaTed in accordance with Ullitcd KingdollL Gcncrally Acccptcd AccoutLfing Practice (applicable to smaller entities)" and have been prepared in accordance with the requiremenL8 of the Companies Act 2006 and the Charities Act 2011. B&8is for opinion W¢ conducted our audit in accordance with Intcrnational Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our r¢sponsibi]itics undcr those Stalldards arc further dcscribed in thc auditor rcsponsibilitics for thc audit of the financial stateillellts section of our i'cport. Wc ai'c indcpendcnt of thc chaiitablc company ill accordancc with thc cthical rcquircrnents th<it ¢irc rclcv&nt to our audit of the flnancial stuteincntb in the UK, including the FRC'b Ethicdl Stdnd4rd, alld we have fllIfed our other ethical responsibllities in accordance with these requiremeni%. We believc that the audit cvidcnce we have obtained is sufficlent and appropriate to provide a basis for our opinioTh. Conclusions relating to going coiicern In auditing thc fanCial State¢llts, we have concluded that thc trustces, use of thc going concctn basis of accounting in Ihc preparation of thc financial 8tateien1s is appropriate. Based on the work we bave perfOrnd, we have not identifd any material uncettiinties relating to events or conditions tha¢ individually or collectively, inay cast sigllificanl doubt on the chaiitable coinpany's ability to continue as a going concern for 41 pcriod of <ii le&bt twelve nionths from whcn thc findncidL stutincnts dfc £lUthoriscd for issue. Our responsibilities and the responsibiiities of the trustees with T¢8PCCt to going coDcern e described in the relevant sectiolls of this rcport. Other inforniation The othei. inforination coillprises (he iE]foTLnation includcd ill the tnistees arUal rcport, othcr thart the fillancial Std78nt and our duditor's report thercon. The Irustecs dre responsible for the othsr infonndtion contained within thc annual report. Our opinion oll (he fmaTtcial &taiemenls doeq noi covcr thc other intorniation alld, cxcept to thc exteni otherwise explicitly stated in our report. wc do llot CXPTCSS any form of assuTallcc conclusion thci'con. Our responsibility is to read the other infomiation and. in doing so, consider whether the othET information is materially inconsistent with the financial statements or our kllowlcdgc obtained in the coursc of the audit or othcpwise appears to be materially missialcd. If wc identify such inaterial inconsistencies or apparent rlla(erial inisstatements, we are i'equlrcd Co dctennine whether this give& rise to d indteridl miststdteinent in the findllcidl stdteinents thein.selves. Jf, bdsed on the work- we havc pcrfornlcd, wc conclude d]at therc is a matcrial mi.58tatement of thi.s Other information, wc are required to report that fact. We have nothing to rcport in this regard.
Tadcasler Swimming Pool Trust (A conipany limited by guarantee) Matters on which we are required to report by exception Wc have nothing lo rcporl in rcspccl of thc following inatlers where the Charities Act 201 I requireb ILS to rcport to YOU Lf, in our opinion.. the information given in the Trnstees. Annual Report is inconsi8tcllt in any tllatciial rcspect with the fmancial stateinents; or the cbarilable cornpany has not kept adequate accounting i'ecords. or the financial starernents are not in agreeinent with the accounting records and retun]s' or wc bavc not rcccived all the iDformattorL and explanations we require for our audit. Responsibilfitles of Trustees Ab cxplaincd tnore fully in thc Trnstees, Rebponsibililicb Siaicment set out on the Trnstees Annual Report, the Trusteeb, (who are also directors of the charitable cotnpany for the purposes of company law) arc re5ponsiblc foT the preparatioll of the financial statements and for being sausfied tha( they give a ttuc and fair view. and foi. such intrrnal control as the trustees detcnllinc is necessary to enablc tbc preparation of fmanciai stateinents that are free from nterIal misstateillenL wheiher due to fraud or error. In preparing the fncIal ststements, the tntee$ are responsible for asscssing the chIlablC company's ability to OTLlinue as a going concern, disclosing, as applicablc, Inattcrs rela(ed lo going concern and using ihe going collcern basis of accounting unlcss th¢ trustees either iniend to liquidate the charitable company or to cease operations, or have no realisuc alteroative bui to do so. Auditor responsibilities for the audit of the fmancial statements Wc have been appointed as aiiditor linder section 144 of thc Ch81itics Act 2011 and ieport in accordance with eatiOnS Tnadc ud¢r 8¢ction 154 of that Act. Our objectives are to obtain rOnable Lssurance about whether the fmancia] %taicmenLs &$ a whole are free from materi21 misstatement, whetber due to fraud or eryor, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarautce that All audit conducted in accoidance with ISAS (UK) will always dctcct a material rnisstatcmcnt when it cxists. Misstatements can arise from fraud or error and are con.sidcr¢d material if. individually or in thc aggrcgatc. they could reasonably be expected to influence the economic decisions of USCTS takcll on thc basis of these fanCIal Siatemenls. The extent to which the audit was considered capable of detecting irregularities, including fraud Irregularitics, including fraud, are instancGS of noll-compliance with laws and regulations. We design procedures in line with our rcsponsibilities. outlincd above. to dcccct material misstatements in respect of irregularities, including fraud. The extent lo which our proccdures are capable of detecting iegULarlties, including fraud is detailed below: The objcctivcs of our audit arc to obtain sufficient appropLi2te audit evidettce regarding compliance with 12ws and reglllations that have a dii'ect cffccl on the determination of material amounts and disclosiii'es in the fLllanciai statements. to perfonn audit Piocedures to help identify instances of non-coimpliancc with other laws and i'egulations thal Inay have a material effcct on the financial statcmcnts, and to rcspond appropriately to identified OT suspected non-compliancc with laws and regulations identified durirlg the audit. Tn reldtion to fraud, the objectives of our dudit dre to identify and tLSSCbb Ihc ribk of mutcridl misstdtement of the financial staten]ents due to fraud, to obtain sufficient appropriate audit evidence regarding the Lqsessed risLq of matCTial misstatement due to fraiid through designing and implementing appx'opriatc i'esponses and to respond apwopiiately to fraud or suspected fraud identified during the audit. pp Q
Tadcaster Swimming Pool Trnt (A company limited by guarantee) However, it is the primary responsibiliry of management, with the oversight of those c.harged widi governance, to ensurc that the entity's operations are conduclcd in accordallce with the provisiotLS of laws and rcgulations and for the preventiotL dnd detection of fr4lUd. In identifying and assessing risks of material misstatcmellt in respect of Irre&[Iti8S. incliiding fraud, the audit engagement t¢am'. obtained an understanding of the J)ature of the illdusty and sector, including thc legal and regulalory framcwork that Lhc group and parent company operates in and how Ihe group and parent company are complying with the legal and regulatory ftamcwork. inquired of management, and those chJrged with governance, about their own idcntification and assessment of the risks of irreguLarities, including any known aciual, suspected or aLleged iDslaDccs of fraud; discussed Tnattcrs about non-compliance with laws and regulations and how fraud might occur including assessrnent of how ad where thc fmancial statements may be susccptiblc to fraud. As a result of thGSC proceduTes wt consider the most significant law8 and regulations that bave a direcc impact on thc financial statcmcnts are FRS 102, the Companies Act 2006 and tax cojnpliance relIationS. We perfoTincd audit proccdures to dclcct non-COlMpliances which inay have a Tnatci"ial TThpact on the financial Statc1Cllts which includcd revIeing financial statement disclosur¢s, inspeciing correspondence with Iwal tax authorities and evaluating advice received frolll exccrnal tax advisors. The uudil cngdgemcnt Icdrn idcnlificd the risk of Tndlldgenient ovcrridc of conlrolts d5 the dred where the financidl statements were most susceptible ¢0 maccrial rnisstatemcnt due to fraud. Audit proccduTCS performed includcd but were not limited to testing manual journal etLtriEs and other adjllstnnts and evaluating the biisincss rationale in relation to significanL unusual transactions aTLd transactions entered into outside thc norrnal course of business. A further description of our responsibilities for thc audit of the financial statements is locatcd on thc Firwicial Reporting Council's website at s¥w.frC.or8.uLd4udltorcSpoUsIbI[ltics. This description foTi]L8 Port of our auditor's report.
Tadcaster Swinllning Pool Trust (A company limited by guarantee) Use of our report This rcport Ib Tnade bolely to the chdiil&blc compdny'b Inistees, ds d body. in accordance with reguldtions m&dc under section 154 of the Chartties Act 2011. Our audii work h2% been undertthn so that wc might state to the chatitable company's tnteeS those iuatters we are required to state to thcill in an auditor's report alld for no othcr pitrpose. To thc fullest extent pemittcd by law. we do noi accept or assuinc respoTLsibility lo anyone othci" than the charitable company and the charitable cornpany s trustees as a body. for our audii work, for this reporl or for the opinions we havc fomied. Howard Matthews BA FCA (Senior Statutory Auditor) Fnr and on behalf of Sutton McGr2th Hartley Chartered Accountants and Registered Auditors Queensgate House 23 North Park Road Harrogate North Yorkshire HGI 5PD plJ 11
Tadcaster Swimming Pool Trust (A company limited by guarantee) Statement of financial activities (incorporating the iiicome and expenditure account) For the year ended 31 December 2024 Unreslricted funds 2024 Tot81 2023 Total Not¢s Income and endowments Donaiion6 and legacies Other trading activities Investment income Incomc from charitable activities 84,263 84,263 85.424 85,424 19,954 19,954 1,143,334 1,143.334 53.578 76,358 4,341 1,110,667 Total income 1,332.975 1,332,975 1,244,944 Expenditure Purchase of goods for resale Charitable activities Dcprcciaton and (profit)I loss on disposal Govcmancc costs 48,357 48,357 1,173.824 1,173,824 64,184 64,184 22,400 22,400 39,217 972.437 55.996 13.047 Total expenditure 1,308.765 1708,765 1,080,697 Iyet incoming resources for the year I Net income for the year 24,210 24,210 164,247 Total funds bri)ught foTward ,106.568 1,106,568 942,321 Total funds carried forward 16 130,778 1,130,778 1,106,568 The statement of fiytancial activities includes all gains and losses in the year and therefore a separatc staternent of total recognised gains and 105ses has not been prepared. All of ihc aboyc amounts rclate to continuing actiiryiie8. The notes on pages 16 to 25 forni an integral part of these fmancial stalemen PAap 1 ?.
Tadcaster Swimming Pool Trust (A company limited by guarantee) Statement of financial position as at 31 December 2024 2024 2023 Notes Fixed assets Tangible assets Current assets StocLs Debtors Cdsh at bank. ¢ind in hand 12 607.359 630,603 7,990 134,445 513.599 8.360 55.306 568,444 13 656,034 632,110 Creditors: amounts falling due within one year 14 (127,941) (141,084) Net current assets 528,093 491,026 Totsl assets l&&s Current liabilities Creditors: aniounts falling due after more than one year 1,135.452 1.121,629 15 (4,674) (15.061) Net assets 1.130.778 1.106,568 Funds Unrestricted funds 16 1,130,778 1,106.568 Totsl funds 1.130,778 1,106,568 The Statemeut of Financial Position continues on thc following pagc. The not£¥ on pages 16 to 25 form an integral part of these fingncial statements.
Tadcaster Swimming Pool Trust (A company limited by guarantee) Statement of financial position (continued) Trustees statements required by the Companies Act 2006 for the year ended 31 December 2024 For the year ending 31 December 2024 the charity w&s enLltled io exemption from audit under section 477 of the Companie5 ACC 2006 relating to small companies but required an audil under the ChltieS A¢1 2011. These financial statcmcnts have been prepared in accordance with th¢ provisions applicablc to companies subject to thc small companies. regitne. The financial st ments w e approv by the board on 23 July 2025 and slgned on its bel1[ by rDMa Trustee Mr J Sykos Trustee Cornp8ny nunkner: 5165102 The notes on pages 16 to 25 form an integral part of these financial statellnts. Id
Tadcaster Swimming Pool Trust (A company limited by guarantee) Cash flow statement for the year ended 31 December 2024 2024 2023 Notes Net incoining rc8ourceb for the year Interest receivable Dcpreciation ar impairmeLIt Decrease in stocks Increase in debtor.s Decrease in creditors 24,210 {19,954) 64.184 370 {79,139) (13,392) 164,247 (4,341) 55.996 1,180 (13,360) (15.937) Net cash (oufflow)finflow frojn operating activities (23.721) 187,785 Rett]rns On iTLVCSCinents and servicing of finance Capital expenditure 21 21 19,954 (40.940) 4,341 (22,894) (44,707) (10,138) 169,232 (9,890) Finarlcing 21 (Decrease)Ilncrease in cash in the year (54.845) 159,342 Reconciliation of iiet cash flow to movement In net funds (Decrease)IIncrease in cash in the year Net funds at l January 2024 (54.845) 568,444 159.342 409,102 Net fullds at 31 December 2024 513,599 568,444 14
Tadcaster Swimming Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 Decernber 2024 General information The charity is a privatc conwany l1ltcd by guaratLtee. rcgistrred in England and WaRes aDd a registered charlty in England and Wales. Thc addrcss of the registcred officc is 32 Westgale. Tadcasler. North Yorkshire. LS24 9AB. Statement of compliance These financial statemerlts have been prepared in compliance with FRS 102, "Thc Financial Reporting Standard applicabl¢ in the UK and the Republic of Treland" the Staternent of RecoiThMended Pi"actice applicable to charities preparing thcir accounts in accordance with the Financial Reporting Standard applicable in thc LK and Republic of treland (FRS 102) {CbaTitics SORP (FRS 102)) and the Chariti&8 Act 2011. Accounting policies The principal accounung w]icies are Aumraarised below. The accounting policie.s have becn applied con.%istcndy throughoiit the ye. and tbe preceding year. 1.1. Basis of accounting Thc financial statemcnts havc been prepared on the historical cost basis, as modified by the revaluation of certain fmancial assels and liabiiitics and invcstnicnt propcrlies illcasurcd at fair valuc through incoine or cxpendiiure. Thc financial statcmclltq are prepared in scerling, which i.s the fwjctional currency of the entity. la. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparatt'on of the financial stateinents requires inanagejnent to make jiidgemellts, cstiillates and asswnptions that affccl the amountb reported. These estiinatets and judge1ents are continually revicwed and arc based on experience and other factors, including expectatiolls of futUTe events that are believcd io be reasonable under the circumstances. IJ. Fund accounting Unrcstricted Reserves. The Trust has UllTestrictcd llds consAs(ing of.. Revcnue RcscTves urising from th¢ charitsble uctivities und surp18 of funds generdted. The reserve8 are freely availablc to be expended at rhe discretion of the trnqtees in the fi]rtberance of the Charity's objcctives. Designated Funds. The tTUStces have sel up designated funds for the fuiw'e developinent of the changing facilities and air source heat pump project and for the development of new computer software for the Swimming DevelopTnent programme.
Tadcaster Swimming Pool Trust (A company limited by guan]ntee) Notes to financial statements for the year ended 31 December 2024 1.4. Incoming resources All incoming resources are included in the statement of fanCial activities whcll the charity is enrided to the incOll ad the anount can qualltified with reasonable accacy. Thc following spccific poliaes applicd to p&rticuldr c&tcgories of income= Voluntary income is Teceived by way of grants. donations and ftS and is included in thll in the statcmcnt of finarlcial activities when rcceivable. Grants where cntidement is not condirional oll the delivery of a specific perforn]ance by tbc charity. ie¢ognised when the charity becomes unconditionally entitled to the gran(. Donatd .iervices and facilities arc includcd at the value to the charkty whcrc this can bc quatified. The valuc of seiCeS provided by volunteers has not been irlclllded. Gifts donaled for resale are included as incoming resourc¢s Mrythin activities for generating funds when they arc sold. Grants, including grants for the purchase of fixed assets. are recognised in full in the Slateinent of flnancial activitics in ihc year in which they arc rcceivable. Income from invcstments is included in the year in which it is receivable. tLgacics arc included when the charity is advised by the personal reprcsentative of an cstate that pavment will be adc OT propeTry transferred and the atnount involved can be quantificd. 1.5. Resourccs expended Expenditure is recognised on an accnial basis as a liability is IncUed. Expenditure includes any VAT which cannot be fully iecovered, and is reportcd pai'l of the cxpenditurc to which it relatcs. Costs of generating funds coinprise the costs associated with attwting voluntary Incon and the costs of trading for fundraising purposes including the chariry's shop. chItable expenditure coinpiises those cos(s Incued by the chariry in thc dclivery of its activities and servAces for iLs b¢effIcIar1ets. It includeb bo(h costs ihdt cdn bc allocatcd directly to such &ctivitics &nd thobe costb of an indirect nature neccssary to %upporc thtm. Irrecoverable VAT has becn accoutLtcd foi. withill cost of activities for the ye. 1.6. Research and development Reficarch cxpenditure 1% written off to the profil and loss account in thc year in which it is incurred. 1.7. Tangible red assets and depreciation Tangible fixed assets are slated at cost less accumulated depreciation. Depreciation is provided at rates calculated to wnte off the cost less residual value ol cach asset over its expected useful life, as lollows= Land alld buildings Planl and Tnachincry Fixtures. fittings alld equipment Straigbt line over fthy years 10_20% sti'aight line 20U/o straigh( line Freehold property is depreciated at 2% 6traighi line. No depreciation ib provided on freehold land. 17
Tadcaster Swimming Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 202A 1.8. Stock Stock is valued at thc lower of cost and net realisable value. 1.9. Defined contribulion pension schemes ContributiotLS Lo defitted contribution plans arc recognised an cxpense in the period in which the related scrvice is provided. Prepaid contribntions are rccognised as an asset to tbe extent that the pi'epayment Thryll lead to a reduction iti future payments or a cash refund. When contributions are not cxpccted to be scttlcd wholly withill 12 rnonthg of thc elld of the reporting date in which the employees render the relaled service, the liability is ineasured on a discounted present value basis. The unwindTThg of the di6coun( is recognised in findnce cotstb in profit or lobs in the period in which it dfi6CS. 1.10. Financial instruments A financial asset or a financial liability is r¢cognised only when the charity becomes a party to the contraclual provision.q of the instrument. Basic financial instrumentb are initially recognised at the amount receivable or payable including any related transaction costs. Current assc(s and currcnl liabiliues are subsequclldy measurcd at the ¢ash or other consideration expected to be paid or received and not discounted. Debt itistnllnctLts siibsequently measured at amoitised Cost. Where invescments in shares are publicly traded or thcir fair valuc can othcrwos¢ be musured reliably, thc invesiment is subsequently mcasuicd at fair value with changes in fair value rccognised in income alld expenditure. All other such investmcnts are subsequentLy ineasuLEd al cost less ipainT[ellI. Other [anCIaL IstruMentS, including derivativc.s. arc initially recogni.sed at fair value, unless payment for an asset is defeLTed beyond business ter5 OT financed at a rale of interest that is not a inarket rate. irL which c&sc thc asset is ineasured at the present value of the future paynents discounted at a rnarket rate of intercst for a similar debt instNment. Other fLnanciaL instruments are subscqucntly measured at fair vaLue, with any changes rccognised in the Statenllt of financial activities, with the exception of hedging instruments, in a designAced hedging relationship. Financial assets that arc llaSUred at cost or atnortiscd cost 't Tevicwcd for objective cvidcnce of impairrnent at (he end of each reporcing dale. Tf thcre is objcctivc cvidcnce of inipaimicnt, an iTnpairLllCllt loss Ts recognised under the appropriate heading in the staiement of financial activities in which the initial gain was recogniscd. For all equiiy instrun]cnts regardless of sigtLificatEce. attd othei" fillancial assets that are individually significanl these are assessed individually for impairnient. Oiher financial assets. are either absessed individually or grouped on the basis of similar credit ri.sk characteri8Ci&8. Any reversals of iinpainncnc arc rwogniscd imvnediately, to thc extent thai the rcvcrsal docs not result in a arrying arnount of thE financial assei that exceeds what the carrying amount would have been had the iTnpairnicnt not previously bccn recognised. 1A
Tadcaster Swimming Pool Trust (A company limited by guarantee) Notes to financlal statements for the year ended 31 December 2024 Dollations and legacies Unrestricted funds 2024 Total 2023 Total DonatiOXLg Lcgacics Government grants Teccivable 13.263 10,000 61.000 13,263 10,000 61,000 32,078 21,500 84.263 84,263 53,578 Other trading activities Unrestricted funds 2024 To¢al 2023 Total Retail and vendirlg Lifcguard training income Fll'sl aid training courses Activities and hire 53.021 16.787 3,320 12.296 54,410 13,035 940 7.973 16,787 3,320 12,296 85,424 85.424 76.358 Investment income Unrestricted runds 2024 Total 2023 Total Bank interest rcccivable 19.954 19,954 4,341 19.954 19.954 4.341 Income from charitable activities UnTegtrieted runds 2024 Total 2023 Total Incoming rcsow'ces from charitable activities 1,143.334 1,143,334 1,110.667 1,143,334 1,143.334 1,110,667 P( 1Q
Tadcaster SwinJJTJing Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 2024 Purchase of goods for resale UnrestriLted funds 2024 Total 2023 Total Retail and Vending 48,357 48,357 39,217 48,357 48,357 39.217 Governance costs Unrestricted funds 2024 Total 2023 Total A¢countancy fees Auditor iemuncTatiOti Professional fccs Bookkceping Payroll fces Pellsion Jnanagcinent fees 4,400 4,650 9.335 1,674 1,801 540 4,400 4,650 9,335 1,674 1,801 540 4,250 4.500 437 1,900 1.420 540 22,400 22.400 13,047 Net incoming resources for the year 2024 2023 Nct incoming resources is slalcd afccT ChgIng.. Dcprcciation and other ainounLS written off tangiblc fixed &sscts Auditors, remuneration Auditor&' remuneration froin non-&udit work. 64.184 4.650 4,400 55,996 4,51K) 4,250 ?,n
Tadcaster Swin]ming Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 2024 Employe Employment c(Ksts 2024 2023 Wages and salarie Social security costs Pension costs Staff training and accreditation 643,038 32,979 9,208 24.779 575,960 31,662 8,774 ?0.702 710,004 637,098 No einployce reccivcd CiTLolumcThts of Tnorc than £60,000 (2023 None). The trus(eeb 'received no rcTnunera(ion in thc year ended 31 December 2024 (2023.. nil) and no cxpcnscs in thc ycar cndcd 31 DeccTnber 2024 (2023.. nil) Number of employees The average monthly numiKrs of cmployccs lincludirLg the TrU5cS) durirLg the ycar was as follows: 2024 Number 2023 Number 51 45 10. Pension costs The coinpany operal¢s a defined contribution pension schcme in respect of the einployees. The scheme and its assets arc held by indcpcndcnt managcrs. The pension charge represcnts contributions due ftoTll the company and was as follows- 2024 2023 Pcllsioll chaTge 9,208 8,774 ii. Taxation The charity's activities fall within the exemptions afforded by the provisions of the Income and CpTporation TELTCS Act 1988. Accordingly, there is no taxation charge in these accounts. ?.1
Tadcaster Swimming Pool Trnst (A company limited by guarantee) Notes to financial statements for the year ended 31 December 202A Land and Fl%tures, buildings P1811t and fittings and freebold maLbinery equipment 12. Tangible red assets Total Cost At l January 2024 Additions 2,032,605 219.690 92,528 2,344,823 40,940 40,940 At 31 Dccember 2024 2.032,605 219,690 133,468 2,385,763 Depreciation At l January 2024 Chargc foT thc ycar 1.555,845 37,052 65.847 18,944 92.528 1.714,220 8,188 64,184 At 31 Deceinber 2024 1,592,897 84,791 I IK):716 1,778,404 Net book values At 31 Decenthr 2024 439.708 134.899 32,752 607,359 At 3 L December 2023 476.760 153,843 630,603 13. Debtors 2024 2023 Ti'ade debtors Other debtors and pr¢paYentS 108,909 25,536 27,603 27,703 134,445 55.306 14. Creditors: amounts falling due within one year 2024 2023 Bank loan Trade creditors Other taAc.% and focial sccurity Other creditors Accrudls und deferred income 10,138 70.155 12,152 9.130 9,890 36.517 17,270 6,726 70,681 127.941 141,084 ?.?.
Tadcaster Swimrning Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 2024 15. Creditors: amounts falling due after more than one year 2024 2023 Bank loan 4.674 15.061 16. Analysis of net a&sets between funds Unrestricted runds Total runds Fund balanccs at 31 DcceiiibEr 2024 as rcprcscntBd by: Tangible fixed assets Currcnt ubsets Current liabililieb Long-term liabilities 607,359 656.034 {127,941) (4.674) 607,359 656,034 (127,941) (4,674) 1,130,778 1.130,778 Unrestricted run(Ls Total funds Fund balanceb at I l Dcccinber 2023 ab represcntcd by= Tangible fixed assets Urent assets cuent liabililics Long-lcrm liabilities 630.603 632.110 {'141,084) (15,061) 630,603 632,110 (141,084) (15,061) 1,106,568 1,106,568
Tadcaster Swinllning Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 2024 17. Unrestricted funds Al l January Incoming Outgoing 2024 resources resources At 31 DeL'einber 2024 Transfers Rcvcnue Re8erva8 Dcsignalcd Reserves Operational Reserv& 506,568 1,332,975 (1,308,765) 400,000 200.000 530,778 400,000 200.000 1,106.568 1,332,975 (1.308,765) 1,130.778 At l January Incoming Outgoing 2023 resources resources Transfers At 31 December 2023 Revenue Reserves Designated Rcscrves Operational Rescrvcs 492,321 1,204,944 (1.060.697) (130.000) 300.000 loo,000 150.000 506,568 400.000 200.000 942,321 1,204,944 {1.060.697) 20.000 1.106,568 Purposes of unrestricted funds Revenue Reserves _ GcneTal funds for the furthcrance of thE ChaTiLy'S objectives. Dcsignaled R&setVCS facilities. A fund set up to provide for futyre eApenditure on the upgrading of the changÈng Operational ReseNes - Free fid3 as dcskgnated by thc trUStee8. 18. Operating leases The Company as lessee The total future miniTnum Icase payments under non-canccllable operating leases are as follows.. 2024 2023 Expiry date: Within one year Between one and five years 19.296 ?2,820 5,465 12,313 42.116 17,778 PAUP ?4
Tadcaster Swimming Pool Trust (A company limited by guarantee) Notes to financial statements for the year ended 31 December 2024 19. Related party transactiolls There are no related party transactions requiring disclosure. 20. Indemnity insurance Thc ChltY paid foi. the insui'ance premiun]s to indemnify rrustees and senior stsff from any loss aTisifLg fron) ncglcct oi dcfaulis of trnstees or staff and any wnsequent loss. 21. Gross cash flows 2024 2023 Returns on investments and servicing of finance InteL'CSt reccived 19.954 4,341 Capital expenditure Payrnent$ to acquirc tangiblc (40,940) (22,894) Financing Repayment of othcr louns (10,138) (9,890) 22. Company limited by guarantee Tadcaster Swirwning Pool Trust is a COpanY limited by laratce and accordingly doe8 not have a sl]are capital. Every member of the company ttndertakes to contribute such amount as may be required not exceeding £1 co the asse(s of the Chitable company in the event of its being wound up while he or she is a member, or within onc year after he or she ceases to be a member. ?.4
Tadcaster Swimn]ing Pool Trust (A company limited by guarantee) The following pages do not forni part of the statutory accounts.
Tadcaster Swimn)ing Pool Trust (A company limited by guarantee) Detailed statement of fmancial activities For the year ended 31 December 2024 2024 2023 ncoming resources Incoming resources from generating funds: Vfjluntapji incnme Dondtions LEgacies Government ants receivable 13,263 10.000 61,01)0 32.078 21,500 84.263 53.578 ALiiviliesfor gLJiierutingfunds Retail and vending Lifcguard training income First aid training courses Activities and hir¢ 53.021 16.787 3,320 12.296 54,410 13.035 940 7,973 85.424 76,358 Inveslment income Batth itLterest receivable 19,954 4.341 19.954 4.341 Total incoming resourc&s from generating funds 189,641 134.277 Incoming Resources from charitable activities SwitmTLing Pool incorne 1.143,334 1, 110,667 Total incoming resourcLs 1,332,975 1,244.944 Resources expended Costs of generating funds". Re1} djul Vendin¥ Vending cosLs Goods for vending machines Swim acc&ssories 1,578 22.379 24,407 1,30? 17.966 19.949 Total costs of generating funds 48.357 39.217 ?.?
Tadcaster Swimrning Pool Trust (A company lirnlted by guarantee) Detailed statement of financial activities For the year ended 31 DeLember 2024 2024 2023 Charitable aCtitieS Swimming pool Aclivilies undertaken dii'ecily Wag&s and 8alarie.s Employer's NIC Stdff pcnbion costs Staff training & acciEditation Staff welfare Till system Equipinent hire Water and scweragB Power, heal and light Repairs and Inasntenancc InsuTance 643,038 32,979 9.208 24,779 4,517 6,366 268 14,321 98.121 161,933 23.670 575,960 31.662 8,774 20,702 5,595 309 10,374 117.083 67,907 21.780 F li Advertising and promotional events Chemicals Postage alld stationeiy LK)an interest Clothing co.sts Subscriplions Computer costs Telephone Sundries Rental of officc spacc Credit eard charges Travelling expenses Cleaning BaTLk chargcs Disallowable VAT 9.014 12,748 13,146 510 331 5.884 14,047 2,872 6.272 4.975 6,033 1,750 10,046 ,635 65,361 5.664 12,438 7,410 759 2,779 4,016 8,222 3,747 5,682 3,198 4.812 903 9.381 784 42,496 Swimming pool total expenditure 1,173.824 972,437 Depreciation and (profit)Iloss oll disposal 64.184 55.996 Total charitable activity expenditure 1.238.008 1,028,433 Governance costs AciiviÈies undertaken di7'eciZy Accountdncy fees Auditor remuncratioll Professional fees Bookkeeping Payroll fees Pension managemcnt fees 4,4(M) 4,650 9,335 1,674 1,801 540 4,250 4.5(K) 437 1,900 1,420 540 plJ ?A
Tadcaster Swimming Pool Trust (A company limited by guarantee) Detailed statement of financial activities For the year ended 31 December 2024 Total governance costs 22,41K) 13,047 Net incomingl(outgoing) resources for the year 24,210 ied.247 ?.Q