LAZONBY AND DISTRICT SWIMMING POOL
ASSOCIATION LIMITED
(A company limited by guarantee)
UNAUDITED
DIRECTORS, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Registered number: 06553636
Charity number: 1123849

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the charity,
its Directors and advisers
Directors, report
Independent examiner's report
Statement of financial activities
Consolidated balance sheet
10
Company balance sheet
11
Notes to the financial statements
12.18

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
Reference and Administrative Details of the Charity, its Directors and Advisers for the
Year Ended 30 September 2024
Directors
S.A. St John, Chair
A.J. Davies
D. Scott
J.C.N. Kidd, Treasurer
T.G. Armstrong
A. Farrington (appointed 29 July 2024)
D. Farrington (appointed 26 September 2024)
Company Registered Number
06553636
Charlty Registered Number
1123849
Reglstered Office
Lazonby School, Lazonby, Penrith, CA10 1 BL
Independent Examlning Accountants
Robinson Udale, The Old Bank, 41 King Street, Penrith, CA117AY

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
Directors, Report for the Year Ended 30 September 2024
The Directors present their Annual Report together with the financial statements for the year ended 30
September 2024. The Directors confirm that the Annual Report and the financial statements of the
company comply with the current statutory requirements, the requirements of the company's governing
document and the provisions of the Statement of Recommended Practice (SORP), applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
Since the charity qualifies as small under section 383, the strategic report required of medium and
large companies under The Companies Act 2006 (Strategic Report and Directors, Report) Regulations
2013 is not required.
Objectives and Activities
In setting objectives and planning for activities, the Directors have given due consideration to general
guidance published by the Charity Commission relating to public benefit.
Principal Activities and Public Benefit
The company's principal activity is the operation of an open air heated swimming pool in the village of
Lazonby in the Eden Valley, Cumbria. The Pool is open to the public from late April until early
September.
In addition, it manages a children's playground, and through its wholly-owned subsidiary company,
Lazonby Pool Campsite Limited, operates a campsite (revenues from which ultimately assist in the
operation of the Pool), both on land adjoining the swimming pool.
The principal objective of the Association is the promotion of instruction in, and the opportunity to
participate regularly in, swimming, and thus to provide outdoor, healthy social activities for the residents
of Lazonby and its surrounding area, and for visitors to the area.
The Directors of Lazonby and District Association Swimming Pool believe they have complied with the
duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published
by the Charity Commission.
Review of the Year
2024 marked the 60th anniversary of the opening of Lazonby and District Swimming Pool, which is a
remarkable achievement, the result of vast amounts of time. effort and love devoted to it across several
generations. It is very striking to think of where the children who must have greeted the new Pool with
such enthusiasm in 1964 are now! Very simply, this is a great community asset serving not only
Lazonby itself. but all of the surrounding villages too.
Following the completion of remediation works to the Pool itself, and a thorough re-decoration of the
changing rooms, the season CE5mmenced with the 'Big Splash, on Saturday 4 May:
The daily admission price was1eft unchanged from the previous year at £6, and sp2son tickets were
increased by in the region of 3-4 % .
We were very grateful for the support of local people, in that the numbers of season tickets sold this
year were broadly similar to last year; with 186 adults and 103 children (under 18) holding season
tickets.
As ever, the financial success of the Pool in any year is directly linked to weather conditions, with those
in school holidays being particularly important. As a result, there was a disappointing start to the
season, with the cool and unsettled weather in May and June in particular depressing takings and
campsite usage. However, more favourable weather in July and August helped to recover the situation

somewhat, albeit not to the point where income matched last yearfs. The number of daily admissions
reduced from 2023's levels of around 2,400, to around 2,100.
The role of the Pool's kiosk, operated entirely by volunteers, in providing snacks, drinks and ice creams
continues to be absolutely vital both in terms of raising money, but also, in adding to the attractiveness
of the Pool as a destination.
There were swimming lessons for the children of Lazonby, Kirkoswald and Armathwaite Primary
Schools, three visits from the parenvteacher association of the last of these, and Leavers, parties for
these primary schools and one other. The Kirkoswald Cubs, Beavers and Scouts Groups also held
events at the Pool, as did Carlisle and Penrith Mencap, who with the support of a generous grant from
the People's Health Trust, held 9 sessions at the Pool.
Our water sports activities continued to thrive, i.e. water polo for adults and children, and Rookie
Lifeguard courses (attended by 23 children). Aquafit sessions were also held which were well
attended.
The Campsite continued to be popular, being fully booked at many times through the season, although
bookings were affected by the poor weather in the first half of the season and income was very similar
to last year.
The Directors regard the financial outcome for the year as acceptable, being on a consolidated basis,
i.e. the Pool together with the Campsite, a deficit after dep￿CiatIon of £383. Costs were very similar to
the previous year, with as discussed above, income being slightly reduced. On a consolidated basis
however, net current assets increased by just over £10,000. The corporation tax liability in the previous
year's accounts in respect of the campsite has been cleared, and Lazonby Pool Campsite Limited
achieved a net profit of just over £8,200, which will be donated to the Pool in full once these accounts
have been signed and filed.
We cannot emphasise too much however, how vital the many volunteers who freely give their time to
the operation of the Pool, are in:
staffing the kiosk, ensuring that it is well stocked,
running the campsite (both in terms of administering bookings via the Pitchup website, but also
dealing with all the issues that arise),
organising repairs to and the maintenance of the Pool and its plant (not least the very early
morning testing of the water quality that is required before the Pool opens at 6.30am to adult
swimmers), and
undertaking all of the administrative tasks associated with operating the Pool.
A huge thank you to everyone who has helped enable the Pool and Campsite to open and fundion
successfully. you are hugely appreciated.
We would also like to record our grateful appreciation to:
our paid employees, being our cleaner, who is absolutely essential to maintaining the changing
rooms. toilets and showers for both swimmers and campers,
the 11 lifeguards, who all did sterling work this year.
United Utilities, whose tankers arrive one day in April each year to fill the Pool with its water for
the season at no expense to us. we are hU￿elY grateful for this,
Westmorland and Furness Council, faLth4ir support of the Pool through their annual Rural
Pools Grant and a further grant which assisted in the training of 4 new lifeguards, and
Kirkoswald Parish Council. for their generous donation.
To mark the 60th anniversary of the Pool however. we have committed to a project involving significant
fundraising campaign to transform it going forward.
Naturally. a key issue for us is to ensure that the Pool remains in good condition so that can continue to
serve the community in the future, and our main area of concern at present, is that the interior surface
of the pool, especially the bottom, has degraded to such an extent that it needs complete
refurbishrnent. We have been carrying out interim, partial repairs and painting for several years now,

but the life of these is limited. they are expensive, and the weather inevitably means that the windows
of opportunity for them are short in the spring of each year. prior to opening at the start of May. The
structure of the Pool itself is now in need of a complete overhaul with fundamental repairs to be carried
out, in particular. the installation of a new lining system, which would safeguard the Pool for many
years to come.
When this project is carried out, we also intend to bring the Pool's design up to date by installing
surface level "skimmerf, outlets to remove water for cleaning in the filter more efficiently, therefore
improving the water quality.
We welcomed two new directors to the Board this year, Ann and David Farrington, and we are hugely
grateful that their expertise and hard work have driven this project forward, in terms of identifying the
ne￿SSary technical solutions, conducting a tender process to obtain quotes, and in raising funds, as
the project would be beyond the current resources of the Pool. They have led a 'Crowdfunder' initiative
to raise donations from individuals, approached local firms and councils and applied to grant making
bodies. We will provide further detsils in next year's report, but we are delighted with our progress so
far and are very hopeful of a successful outcome.
A key focus for the future for Directors, continues to be the close monitoring of ongoing costs and the
enhancement of revenue where possible, with strategic consideration of when significant items of
capital expenditure might become necessary- a clear example of which of course, is the current
refurbishment project.
Principal Rlsks and Uncertaintles
The major risks to which the pool is exposed, as identified by the directors, have been subjected to
detailed consideration and systems have been established to mitigate those risks.
The main risks of the company are:
Governance
The company relies on its d1￿ctorS to control and guide the charity. The availability of suitable directors
is at times a concern. there are 7 directors at present, which is a sufficient number to provide
governance. but the directors welcome further suitable directors as and when available.
Operational
The company follows the health & safety procedures as published in its policy documents. It follows
their guidelines on risks assessments for all activities. All operations are subject to annual examination
by Environmental Health Officers of the Local Authority (Eden District Council). Normal Operating
Plans, Emergency Action Plans and Risk Assessments are reviewed annually. The company operates
a rigorous safeguarding policy for children and vulnerable adults.
Financial
The Directors are very conscious that the current economic climate is challenging for the o.peration of
the Pool. as a result of increasing staff and electricity costs in particular, and restricted discretionary
spending for the public generally_on the other. Financial information is provided to directors on a
monthly basis during the oporatiug season and a budget is prepared and consideredbylbe Board.
As a charity, the company relies upon continued support from local volunteers and businesses, as well
as local councils.
Going Concern
After making appropriate enquiries, the Directors have a reasonable expectation that the charity has
adequate resources to continue in operational existence for the foreseeable future. For this reason
they continue to adopt the going concern basis in preparing the financial statements.

Reserves Pollcy
It is the policy of the charity to maintain unrestricted funds at a level that provides sufficient funding for
the start of the next season, to cover out-of season maintenance costs and annual start-up costs. The
ultimate aim is to build up reserves over the coming season to finance capital improvements to the
Pool, as they become necessary.
Structure, Governance and Management
Constitution
Lazonby Pool was built in 1964 by local villagers and registered as a charity. on 3 April 2008, the
company was incorporated as a company limited by guarantee, having no share capital, and the
business and assets of the Association were subsequently transferred into the company.
The company was established under a Memorandum of Association, which established the objects and
powers of the charitable company and is covered under its Articles of Association.
Method of Appointment or Election of Directors
The management of the charity is the responsibility of the Directors who are elected and co-opted
under the terms of the Articles of Association.
Pollcles Adopted for the Induction and Tralnlng of Directors
New directors are made aware of their obligations and duties as directors, and share the essential
duties of operating the Pool between them. Directors are encouraged to take up any training that may
be available that will enable them to perform their duties in a better manner.
Organisational Structure and Decision Making
Lazonby and District Swimming Pool Association Limited is an independent charity. The Directors are
responsible for the overall management and control of the charity and during the operating season are
in frequent contact to address any issues that arise. and receive monthly financial reports. Formal
meetings are held as required and the Directors maintain scrutiny of the major strategic, business and
operational risks which the charity faces.
Wider Network
The Pool maintains good relations with other local outdoor swimming pools, as together we all face
similar challenges.
Directors, Indemnities
The charity holds a standard insurance policy which includes a directors, indemnity against any liability
in connection with any negligence, default, breach of duty or breach of trust in relation to the charity.
Members. Liability
The members of the company guarantee to contribute an amount not exceeding £1 to the assets of the
charity in the event of winding up.
Directors, Responsibilities Statement
The Directors are responsible for preparing the Directors, Report and Financial Statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
Company law reqUI￿S the Directors to prepare financial statements for each financial year. Under
company law the Directors must not approve the financial statements unless they are satisfied that they
give a true and fair view of the stste of affairs of the charitable company and of the incoming resources
and application of resources, including the income and expenditure. of the charitable company for that
period. In preparing the financial statements, the Directors are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and accounting estimates that are reasonable and prudent
Prepare the financial ststements on the going concern basis unless it is inappropriate to
presume the charitable company will continue in operation.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitable company's transactions and disclose with reasonable accuracy at any time the
financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
This report was approved by the Directors on 6 March 2025 and signed on their behalf by:
S.A. St John
Chair

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
Independent Examiner's Report to the Directors of Lazonby and District
Swimming Pool Association Limited ('the Company,) for the
Year Ended 30 September 2024
I report to the Gharity Directors on my examination of the accounts of the Company for the year ended
30 September 2024.
Responsibilities and Basis of Report
As the Directors of the Company (and its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I confirm that l am qualified to undertake the independent examination. l am a member of the Institute
of Chartered Accountants of Scotland (ICAS), which is one of the listed bodies in section 145 of the
2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of the
2006 Act: or
the accounts do not accord with those records. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination. or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
.. This report is made solely to the Company's Directors&s a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might
state to Éhe Company's Directors those matters l ¢ouired to state to them in an Independent
Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or
assume responsibility to anyone other than the Company and the Company's Directors as a body, for
my work or for this report.
Daniel Roper
Robinson Udale, Chartered Accountants, Penrith
Date: 7 March 2025

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
Consolidated Statement of Financial Actlvities incorporating the Income and
Expenditure Account
For the Year Ended 30 September
Note
Total
funds
2024
Total
funds
2023
Income from:
Ope￿tiOnS
Donations and Grants
Interest
89,142
5,030
698
93,568
7,677
450
Total Income
94,870
101,695
Expenditure on:
Operational costs
Depreciation and loss on disposal of assets
82,655
12,550
95,205
82,392
13,199
95,591
Corporation tax
48
3,366
Net (expenditure)lincome and net
movement in funds
383
2,738
Reconclllatlon of funds:
Totsl funds brought forward
Net (expenditure)lincome in the year
Total funds carried forward
111,926
383
109,188
2,738
111.926
There were no other recognised gains or losses in the year, or in the prior year.
The notes on pages 12 to 18 form part of these financial statements

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee - registration number 06553636)
Consolidated Balance Sheet as at 30 September 2024
2024
2023
Note
Tangible Fixed Assets
Current Assets
Debtors
Cash at bank and in hand
53,598
64,025
11 2.020
63,551
65.571
1,501
66,414
67,915
Creditors
Amounts falling due within one year
12 7,626
20,014
Net Current Assets
57,945
47,901
Net Assets
111,543
111,926
Charitable Company Funds
Unrestricted funds
Restricted funds
111,543
109,235
2,691
13
Total Funds
111,543
111,926
The financial statements have been prepared in accordance with the provisions
applicable to companies subject to the small companies regime.
The Directors consider that the charitable company and its wholly owned subsidiary company are
entitled to exemption from the requirement to have an audit under the provisions of section 447
of the Companies Act 2006 ("the Act") and members have not required the charitable company
to obtain an audit for the year in question in accordance with section 476 of the Act.
The Directors acknowledge their responsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of financial
statements.
The financial statements were approved and authorised for issue by the Directors on
6 March 2025 and signed on their behalf by:
Stuart St. John. Chair
John Kidd, Treasurer
The notes on pages 12 to 18 form part of these financial statements
10

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limlted by guarantee- registratlon number 06553636)
Company Balance Sheet as at 30 September 2024
2024
2023
Note
Tangible Fixed Assets
Investment in subsldiary
Current Assets
Debtors
Cash at bank and in hand
53,598
100
64.025
100
10
11 10,254
54,077
64,331
2,041
66,414
68.455
Creditors
Amounts falling due within one year
12 6.486
20,114
Net Current Assets
57.845
48,341
Net Assets
111,543
112,466
Charltable Company Funds
Unrestricted funds
Restricted funds
111,543
109.775
2,691
13
Total Funds
111,543
112,466
The financial statements were approved and authorised for issue by the Directors on
6 March
02
d signed on their behalf by:
Stuart S .
ohn, Chair
John Kidd, Treasurer
The notes on pages 12 to 18 form part of these financial statements

LAZONBY AND DISTRICT SWIMMING POOL ASSOCIATION LIMITED
(A company limited by guarantee)
Notes to the Financial Statements for the Year Ended 30 September 2024
Accounting Policies
Basis of preparation of financlal statements
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities." Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Lazonby and District Swimming Pool Association Limited meets the definition of a public benefit entity
under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value
unless otherwise stated in the relevant accounting policy.
Company status
The charity is a company limited by guarantee. In the event of the charity being wound up, the liability
in respect of the guarantee is limited to £1 per member of the charity.
Income
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income re￿iVed for specific purposes but not expended during the period is shown in the relevant note
to the accounts.
In accordan￿ with the Charities SORP (FRS 102), the general time of the volunteers is not
recognised. please refer to the Directors, Report for more informa*'@n about their contribution.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and the
amount of the obligation can be measured reliably. Expenditure is classified by activity.
All expenditure is inclusive of irrecoverable VAT.
Tangible flxed assets and depreciation
All assets costing more than £200 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate
thal the carrying value of any fixed asset may not be rècovérable. Shortfalls be￿een the carrying
Value o.f fixed assets and their recoverable amounts are. reGognised as impairments. Impairment
~10s￿eS are recognised in the Statement of Financial Aclivitiès incorporating the Income and
Expenditure Account. Tangible fixed assets are carried at cost, net of depreciation and any provision
for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less
their estimated residual value, over their expected useful lives on the following bases:
Improvements to Property
5% and 10% oncost
Playground works
10% oncost
Pool plant and equipment
250/0 on reducing balance
12

Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably
by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Debtors
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the
amount prepaid.
Cash at Bank and in hand
Cash at bank and in hand includes cash and highly liquid investments.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of
the settlement Can be estimated reliably. Liabilities are recognised at the amount that the charity
anticipates it will pay to settle the debt or the amount it has received as advanced payments for the
goods or services it must provide.
1.10
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at
their settlement value.
1.11
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
1.13
Pensions
As no employee earns £10,000 per annum and therefore there is no requirement to enrol an employee
into a pension scheme, the charity does not operate a pension scheme.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Directors in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors.
1.15 Golng Concern
The charitable company and its wholly owned subsidiary have net current assets of £57,945 and net
assets of £111,543 at the year end, following a deficit in the year of £383. The charity does not rely on
creditors for financial support and has maintained satisfactory cash reserves. The Directors have
prepared cash flow forecasts to show that this cash reserve will be sufficient to allow the charity to
continue its service provision for a period of at least 12 months from signing the financial statements.
As such, they believe the going concern basis to appropriate for the year to 30 September 2024.
1.16 Post balance sheet events
As set out in the Directors, Report. since the year end grant applications have been made and
fundraising undertaken with respect to a project to refurbish the structure of the Pool, which it is
anticipated will cost in the region of £70-80,000. At the date of this report, the outcome of this appears
to be positive and although no contractual commitments have been made. it is anticipated that the
project will proceed with relatively limited use of existing reserves.
13

2. Income from Operations
2024
2023
Admissions - day tickets
Admissions - season tickets
Hire of Pool
Kiosk sales
Water sports sessions
Other pool events and courses
Campsite bookings
Other income
12.763
17,109
5.866
6,957
1,018
1.727
38,439
5.263
13,962
18,082
6,576
9,614
1,093
2,411
38,228
3,602
Total income from operations
89,142
93,568
Donations and Grants
2024
2023
Donations
Grants
363
4.667
599
7,078
Total
4. Investment Income
All investment income is received by unrestricted funds
2024
2023
Bank interest received
698
450
14

Expenditure
2024
2023
Wages of lifeguards and cleaners
Electricity
General maintenance and repairs
Insurance
Kiosk food and drink purchases for sale
Kiosk equipment and other merchandise
Water supply
Pool costs - chemicals
Pool costs - repairs and sundry equipment
Computer expenses
Staff training and DBS checks
Telephonelinternet
Safety inspections, first aid items
Campsite website booking commission
and associated banking charges
Booking system fees
Other banking charges
Postsge and stationery
Instructors, fees for courses
Uniforms
Accountancy
Boccia equipment, instruction and other
costs
Rent payable
Other costs
Depreciation and loss on disposal
of fixed assets
19.623
17,979
8.789
8,352
3,354
378
2,744
2,385
955
748
2,313
242
474
4,300
17,723
15,820
12,398
7,684
4,979
87
3,519
3,066
141
1,507
2,532
519
392
3,316
1,668
172
25
510
193
2,634
1,480
284
467
492
688
2,352
2,602
1,300
915
12.550
2,465
481
13,199
Total
95,205
95.591
As a result of no employee receiving remuneration of £10,000 per annum, no employees were
enrolled in a pension scheme and therefore no pension costs were incurred in either year.
Independent Examlner's Remuneration
-.The Independent Examinerfs Remuneration amounts t(La fee of £450 (2023 - £420).
7. Staff and Key Management Personnel
2024
2023
Average number of persons employed
The key management personnel of the charity comprise the Directors. No directors
received any remuneration in either the current or previous year.
15

Corporation Tax
2024
2023
Corporation tax payable at 19 %
48
3,366
Total
48
3,366
The corporation tax charge in the current year relates to an adjustment
to prior year calculations.
Tangible Fixed Assets
Improvements
to Property
Playground
Pool plant
Office
Works and equipment Equipment
Total
Cost
At 1 October 2023
Additions
At 30 September 2024
96,472
14,912
75,893
2,123
78,016
219
187,496
2,123
189.619
96,472
14,912
219
Depreciation
At 1 October 2023
Charge for year
At 30 September 2024
54,698
6,946
61,644
6,990
1,491
8,481
61,739
4,069
65,808
123,471
12,550
136,021
88
Net book value
At 30 September 2024
34,828
6,431
12,208
131
53.598
At 30 September 2023
41,774
7,922
14,154
175
64,025
10. Investment in Subsidlary Company
The charitable company has one trading subsidiary undertaking. Lazonby Pool Campsite
Limited (company registration number 15158822, incorporated 23 September 2023).
The company is a private company limited by shares, wholly owned and controlled by
Lazonby and District Swimming Pool Association Limited, is included in the consolidated
accounts and is registered in England and Wales Its principal activity is operating a campsite
adjacent to the Pool, and where a profit is made, this is donated to its parent charitable company.
The results of the subsidiary for its initial accounting perio7-between 23 September 2023
and 30 September 2024 are as follows:
Gross Turnover
Gross Expenditure
Profit for the year
Gross assets at 30 September 2024
Gross liabilities at 30 September 2024
Funds
38,439
30.205
8,234
9,474
9,374
100
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11. Debtors
2024
2023
Trade debtors
Other debtors
39
1,981
1,501
2,020
1,501
At 30 September 2024, Lazonby and District Swimming Pool Association Limited was owed
£8,234 by its wholly owned subsidiary company, Lazonby Pool Campsite Limited, being
its net surplus for the financial year.
At 30 September 2023, Lazonby and District Swimming Pool Association Limited owed £540
to its wholly owned subsidiary company, Lazonby Pool Campsite Limited
12. Credltors - amounts falllng due wlthln one year
2024
2023
Trade creditors
Corporation tax
Other taxation and social security
Accruals
616
1,221
7,533
63
11,197
7,010
7,626
20,014
At 30 September 2023, Lazonby and District Swimming Pool Association Limited owed £100
to its wholly owned subsidiary company, Lazonby Pool Campsite Limited, in respect of its
investment in the company's share capital.
17

13. Restricted Funds
Movements on restricted funds in the current and previous year are shown below.
Current year:
People's Roselands Westmorland
Health Trust
Trust
& Furness
Council
Total
Balan￿ at 1 October 2023
Grants received
Expenditure
2,253
660
(2,913)
438
2,691
1,300
1,960
(1,300) (4,651)
(438)
Balance at 30 September
2024
Previous year:
People's Roselands
Kirkoswald
Parish
Council Cumbria
Active Scotmid
Total
Health Trust
Trust
Coop
Balan￿ at 1 October 2022
Grants received
Expenditure
1,487
2,417
(1,651)
1,487
500
1,174
500
3,897
(500) (1,174) {500) (2,693)
980
(542)
Balance at 30 September
2023
2,253
438
2,691
In relation to grants received in the current year:
The People's Health Trust grants were in respect of
a) the construction of, and provision of equipment for, a wet room for the disabled;
b) the provision of Boccia (a sport designed for those with high support needs) sessions
in Lazonby Village Hall.
c) the provision of 'Aqua4AII' and 'A114 Swimming, sessions in the Pool.
The Westmorland & Fumess Council grant was in relation to lifeguard training costs.
18