2023-03-31-accounts

Trustees Annual Report

For the period – 1[st] April 2022 to 31[st] March 2023

1.0 Reference and Admin

1.1 Name.

Berkeley Community Swimming Pool

1.1 Registered number

1147999

• 1.2 Registered address

• 10, Lantern Close, Berkeley, Gloucestershire, GL13 9DE

1.3 Trustees

----- Start of picture text -----
Trustee Name Office
Angela Barnes
Eugene Camper Chair
Elspeth Gent Secretary
Qualified Pool Manager
Philip Greenaway Qualified Pool Manager
Nathan Wolstenholme Qualified Pool Manager
----- End of picture text -----

2.0 Governance

2.1 Constitution

The Governing document is a constitution, and the Charity is incorporated. Limited by Guarantee of £1.

The Trustees are recruited and elected after a successful interview. They are then inducted and trained subject to Charity Commission guidelines.

3.0 Summary of Objects

“The Objects of the Charity shall be the establishment, running and management of a swimming pool within the curtilage of the Berkeley Primary School for the advancement of the health and environmental safety of pupils, siblings, parents of pupils, ex pupils, parents of ex pupils relatives and friends who are visiting pupils or ex pupils; to ensure that every pupil when leaving school can swim one length of the pool and has a good knowledge of how to react when in a difficult or dangerous situation.

Also, the Objects shall be for the advancement of the health and environmental safety of invalids in the community who are sick, convalescent, disabled. Infirm or in need of financial assistance in the interest of their social welfare with the aspect of improving the condition of life for the persons intended; all children resident in the local community; members of any local youth organisation; members of any local church organisations of any denomination; the members of any appropriate visiting organisation by prior arrangement.(e.g. visiting Scouts who are camping locally); all other persons who are deemed appropriate irrespective of race, religion, colour creed or sexual orientation.”

4.0 Achievements

During the last year the pool has operated successfully attracting members of all sections of the community and further afield. It has also provided the necessary environment whereby pupils can achieve the statuary requirement of being able to swim 25 metres when they leave primary school.

All necessary maintenance and training of pool managers and lifeguards has been carried out. The pool is now 50 years old and needs a major overhaul. This overhaul was carried out at the end of the swimming season in time to open for swimming activities in the 2023 season. The pool was completely re-lined, and the changing rooms were cleaned and repainted. The work was carried out as a maintenance programme and the leaseholders (Gloucestershire County Council) are entirely pleased with the results. The Building Liaison Officer has congratulated us in writing.

5.0 Reserves Policy

Our policy is to keep a ring-fenced sum of approximately £2000 to meet any unexpected expenditure.

There are no funds in deficit.

6.0 Declaration

The Trustees declare that they have approved the trustees’ report above Signed on behalf of the charity’s trustees

Signature	E. Camper
Full name	Eugene Peter Francis CAMPER
Position	Chairman
Date	17thOctober 2023

Berkeley Community Swimming Pool Charity No LoinDany No EW03107 8030771 eriod Annual accounts for the To periou start oate Poriod and date 0110412022 3110312023 Section A Statement of financial activities (including summary income and expenditure account) Restrlcted income funds Unrestricted funds Endowment funds Recommended categorias by activity Prior year funds Total funds Income (Note 31 Income and endowments from= DonalKJns and legaoes Charitable acti￿lIèS F01 F02 F03 F04 F05 S01 20,561 7,527 2,452 20,561 7,527 2,452 26,206 6,584 1,295 S02 Othertrading activ￿e$ Investments $03 S04 Separate materi81 item of income S05 Other S06 Total Expenditure (Notes 6} Expenijilure on: Raising funds Ch8ritable aGtiwthe5 Separate malarial expense item Other Total $07 30,541 30,541 34,093 1,741 7,678 57,413 1,015 67,845 1,741 40 6,959 800 S10 57,413 1.015 67,845 S11 621 9,620 S12 Net incomellexpenditure) before tax for the reporting period Tax payab S13 37,304 37,304 24.473 S14 Net in¢omel{expenditure) after tax before investment gainslllossesl S15 37.304 37,304 24,473 Nel gainslllossesl on investments S16 Net incomellexpenditure) Extraordinary iterns Transfers between funds Other recognised gainsl(lossesl: S17 37,304 37,304 24,473 S18 S19 Gains and losses on rÈvaluation of r￿ed xgsels for Ihe charills own use Other gainslllossesl Net movement in funds S20 S21 S22 37,304 37,304 24,473 Reconciliation of funds.. Total fun(Is brought forward S23 42,557 5,253 42,557 5.253 18,084 42,557 Total funds carried fotward S24

han￿ Section 8 Balance sheet R¢strFcte Unrestrftted income Endts￿nnt TO￿ this T¢)lal last funds funol$ lunds Fixed assets FOI Intanyible asspts TaNglble assets Heritsge assets I￿S￿Dents (Note 151 (Nots 24) (Note 161 (Note 171 To•lllxedas¥•ts 80$ F04 Current assets S¢Dcks Dgbtors Invesvnents INote 181 (Hote 191 INot• 17AI 1.tsjo Cash at bank and in hand INoté 241 Tot81 currontass•¥s 5.253 5.253 5,253 41,594 42594 Creditors.. amDurJts f4lllDg withlh one year (Noiè 201 37 Netcurrentass￿li￿bllftlOsj S,25 42.557 Total￿•ts 1¢$$ curntIl8￿fftioS 42.557 Croditors: amounts falling du• ofter one year (Note 201 PrDvislong forth￿bIlEt&s TotslDet assets or11a￿"rths 816 5,2S3 5.253 42.557 Funds of the Gljanty Endowmentfunds INote 27) Restri¢ied income funds (Nots 27) Unrestrictsd funds Revaltsation reserve Fair value reserve 817 23,660 42,557 Totsl fufftls Btè ,660 23,8fj0 42.557 rhe ¢ornpanywas entiU¢d to exemption lrnmaudft und¢r$477of tho CompaniesA¢t 2006 r•l8ts-ftg to small COM￿nies. The members have norrnquired the eompAny to oljtain an •uditin ¥ccoJilanc•wlth section 476 of the Comp¥ni•$ Act￿)6. rh8 diryttors aEnowledge th¢irrosponslbllllle15 forcomplylng With thert¢ulr￿8ntr of the CumpanlesAct with ￿Spe¢( t(>ac¢oundng ￿0T#S andthe prep4fttion of8ccoun rh•s• a¢¢ounts have beenpreparedin ac¢ordènce wfth thpm￿SlOns 8pplieal)le to small companl•s $utsi￿tt0 the smafi companies regime 8rrdirt iccordanc• with ￿R&I0? SORP_ s￿n￿a by one Or￿ rntsioesjdi￿Gt0KS Dn ￿haV&faIth trusieesldir¢ttors Date of appro¥81 Print Namè 0911212tr24 N WoWenhoLw CC17a IExcell 0911*024

Section C Notes to the accounts Note 1 Basis of preparation ThL¢ S•Ction shouldb• ¢?n7pl¢tcd by &ll ¢haritlets. 1.1 Basis of accountlng These accounts have been prepared underthe historical cost convention with items recognised at ¢05t or transaction vèlue unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordan￿ wth.. the Statement of Recomrnended PractI￿.- Accounting ancl Reporting by Charities preparing their accounts In accordance with the Financial Reporting Standard appIirnb￿ in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 an¢J ￿th. 8nd wth. the Finanaal Reporting Standard applicable in the United lfjngdom and Republio of I￿land IFRS 1021 and with the Charities Act 2011. The charity constitutes a public benefit enbty 85 defined by FRS 102." -rick as appropriate 1.2 Going concern If there are material unc0rt8inties related to eYet7ts or condltlons that ca$tsigniflcant doubt on the charltys abilAty to continue as a going concern. please provide the following detalls orstate "Not applicable" rf appropriate.. An explanation as to those factors that support the conelusion that the charity is a going concem. Not applicable Disdosure of any Un￿rtaIntieS th8t make the going COn￿M assurnption doubttul". Notapplicèble Where accounts are r)ot prepared on a going Concern basis, please disclose this f8Ct tO9eth•r with thg ba818 on which the tru¥tee3 prepared the account5 and the rè8son why the charty is not regarded as a going concem. Notapplicable 1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounb.ng policies adopted in note { l. Yes" No- -Tick as appropriate Please disclose.- (i? the nakn￿ of the change accountingpolicy,. (iij the reasons why applying the newac¢ountAIIg policy provides more reliable and more rèlevantinformation,. and CC174 (Excell 1211212024

{iitJ the amount of the adjustment for each line affected in the currentperiod, e?Gh priorpèriod presented and the aggregate amount of the adjustment relating to periods before those p￿Sented. 3.44 FRS102 SORP. 1.4 Changes to accounting estimates No changes to accounting estlmates have occurred in the repotting period13.46 FRS102 SORPI. Yes" No" -Tick as appropriate Plèase disclose.. (i) the nature of any changes.- (iij the effect of th• change on income and expense or assets and liabilities forthe cu￿entperIOd.- and (iii) Whe￿ practlcable, the effect of the change in one or mora futu￿ periods. 1.5 Matsrial prior year errors No material prior ear error have been identifieLI in the reportin Yes. period 3.47 FKblU2 bUKVI. -Tick a5 appropnate Please disclos8.' (i) the nature of the priorporlod ernr,. (li) for each priorp¢riodpresented tn the accounts, the amount of the correction for each account line item affe¢ted,' and (iii) the amount of the cO￿eCtIon at the beginning of tho earllestprlorperiodp￿sented In the aC¢Dunts. CC17a (Excell 1211212024

Section C Notes to the accounts Iconti Note 2 2.2 INCOME Accounting policbgs RCoon￿On of income These are inGluded In the Statement of Finanaal Athvit￿S {SdFAI the chanty bemme5 enbUedto Ihe resovrees. It 1$ more like￿th¥Tr notthat the trUS￿eS￿lI receNe the re$ouTces'. the [nO￿Tary value Gan be rneasuied￿th suffitienl reliability. Yes. No" Nla" Off5etttng There been no offsetong Of a55s and lthil￿e$. orifwxtne exwse5. unths requred orperrnitied by the FRS 102 SORP or FRS I￿. No. Nla" Grnnts nd dOna￿on$ Grsntsand donatiws are onty InduOÈd In the SOFA tben the ueral irwne retsgnthon iteria are mei15.10 to 5.12 FR$1Q2 SORPI Yes" Nl8" In treaseof ￿rt¢￿ance re￿180 gran￿. In￿Me TnU5tonlybe re¢ognised io the Ihalthecharity h8$ provided specffied 9CS orseNices as enlilleffleni Iolhègrant only ¢¢¢urswhen the perforrnan￿ reiatsd ￿n￿￿on$ are mel15 16 FRS 102 SORPI. Yes" Nla" Legaae$ are ￿Lauded in IheSOFA when ￿typI is proba￿e, In¥1 Is, when th•r8 ha5 been grant ol prO￿te. the èxècutgrs have èstablished that lh￿e ar¢ sufficknt&ssets Irestate and sny cono￿On$ att2th￿ lothe legacy a￿eItherwi1h1n thecuntrol of the tth8rityor have been met Lfjgacles Yes" No" Nla" Govfrrnment9rotlts The chwityha5 re￿vedg0￿eMrneTrt grants h Ine repo￿r4 pe￿￿ Yes. No" Nla. Tax r¢¢iaims on donaOon¥ and gift5 GiftAid recelvabie 1$ Included In in¢omewhen Ihtte 1$ 8 valid deLlar8ty0n trom thedonty. Any ts1ft￿d amWm￿COVe￿d on 8 oonion Is ￿TraI￿ere￿ to be part of Ihatgfft and is IreaTrd 8$8n addition to the samtrfund as the inibal 40llalion unlèssthedorvNorthe termsoftheappeal have speafied otherwise. Yes" No" Nl8" ¢￿traCtual in¢otTrFand This Is Only IndUd￿ in Int SOFA once th8 ¢hatity has wvid& the r￿a￿j oothJ$or rtorrDance TrlatÈd Se[vi￿ or meiihe tserfoThan￿ thndilions grents Yes" No. Nfa" Yes- Nla. Donat4d Ooned gwds3re measu￿ aifairvaluè (th¥W￿U￿t￿rwhiCh the a55et could b8 exchang&i Unkss Impracti￿1 iodoso. ThMsi olany st(th olgood$donatsufordislnbutton to oeneficpariès omed to be tho faifvluq olhos• gt tho bmg their rt¢¢ipt th¢y¥r¢ rt¢Qghiacd on re￿pL In the repcrtlng penod In which thè stOCk5 are distnbut8d. Iney are reco9ni$ed asan expe￿81the GaTriry am0￿1 ofthe 5tock$ atdisbfjDutiOn. Don￿￿ go(￿$for resak4re meu￿d al fairvaltse on Inthal recognition, whith 15 the exp¢¢ied k￿CeedS from sale iesslheexpecta cosi$ ofSa￿. and rectynL8ed in'lnrxime from othertrairo 8¢tiwties' wlh Ihe ctyreswDdl￿ st￿k retognised In the balar sheet. On its 58le the value of stO¢k 1$ ¢harged acainst'lnttsm8from NthArtrJrting aoivthe5' and the proceeds from $8le8re a￿0 recwised as'lncome from othertrSd￿9 athvities.. Yes" No" Nla" Goo￿S￿oI￿ted for￿-9th￿9 use byihe tharityare reco9nised 8slangiNe fixed agsets ana ifouded In the SoFAas iThxming ￿SOurceS whén ￿1Va￿e. Yes" Nla" Gifts in kind forusè tythÉ eharityare in the SoFAa9 Incomsfrom donabon8 twhtrn re￿I￿able. YÈÈ" No. Nl8' t￿nated services and facilities DMeo sery1￿5 and k(ililie$ are In the SOFA when allhev￿ue0f 8oift tolheLaiity WOvide¢ Ihèvalueol theglft can be tneasured Yes. No. Nla" Dollateo servK5 &ndtsryliDe8ihat areconswno immediatsiy ale re¢oyni$ed as Income wth an equiwaknt3mouni r&tognised asan expense underlhe appropriate heading in the SOFA. Yes" No. Nla" Support costs The chaotyhas intyjrred exr6nthiJre on tsupwrtcosls Yes" No" Nla. Volunteer help ThevS1￿Of any voluntsry help r8(Ned 15 nDt indud8d in the aGGounts buiisdescribed In the tyustees, annual ￿port. Yes" No" Income from iniere$t. This is Ir￿￿Ja00 in the arccunts Yéhen ra¢éiDI IB pratsbksndthea￿XJUntr￿iVab1e can Yes- No" Nla" ¢¢17 FRS 102 SORP 1W1212Q24

royalbes and dfvldends be rnpa5ured relabw. Incorne from rnembership Membership sub901￿1￿$ rec&ved in the nature of8gift we remgni5ed in Oonabons $ubscriplions and LegaeJe$. Yes" No. Nla" Membership $uty8tylpiionswhich gives a membèrine rignito buyseMce5 or ott benefitS8ie recognised as income earned from the pr￿rysi0n of9￿￿$8nd 8￿CeS as IneLNne from thnrdble aCbVtsS. Yes" No" Nla" S$ffjementof in$urance lalms In$uraDce dairnsare 0￿Y included in Ihe SoFAvthen Ihegeneral Income leo￿nItion trtena are met15.10 to 5.12 FRS102 SORPI and are induded as art item oloiher Inwtne inthe SOF Ye5. No. Nla" Investrnent gains and 10gse$ any wli¥eo orunreaised gains or1055es on the sale ol inve5trnents and ny gan or ltsss rEsu￿ng from revaiuiTrg Investments to rnarketV8lue aitheend of the Yes. No" Nla" 2.3 EXPENDITURE AND LIABILITIES Li¥bililies are recvgnisedwhere11 ￿ more likeiytnan r¥)ithai there Isa or ¢onsitudwe obligation cofflmitting the 10 payoui resources theamountolth& oblioation can be measureo witn reaSDnable certainty. Yes. Liatslity r09￿￿on Nla. Governance And Support Supwrtlxxts h8Ve De8n allo¢ed bets￿eTr governan￿￿$ty ano othèr supwrL Govemsncè costs ￿MpnE￿ ali cos15 inwIv￿9 public9(￿￿nISb￿lty0I Ircharty and its compliance rÈsulÈtion and 9Wo prJctice. Support(J)Sts indude ¢¢ntsw fun¢b¢nssnd have been allocat&l 108¢bVty($I caworieson a basis consis￿rnI with the use of ￿sOurCes. e9 alIC￿ling property costs Dylhxr8¢8 or oer¢aojta, staff c051s by the bme spentand otherw tythtir wage. Yes" No" Ye5" No. Nla" Grants With pèrtormAn¢o Vvhere the chantygivès a grant￿tkn condrtions forits pas￿￿nE being a $pe¢ffi¢ level of c￿￿l￿OnS SeN1￿ oroutput to bè pmy￿s￿, $u¢h grants are only recognised In the S¢FAon¢e the reopkniof ihegraMhÈ# prowded the specified or OV￿LIt Yes" No. Nla" Grants payableyNthout performance conijitions Where lherea￿ no condrtrons attachin9 to the ypnllh$i Enable5 ihe d￿orChantyt• realIsb￿ltYav0￿ the cornrnitheni, a118biltyf¢rihelull funding Ob]￿atiOn muyibe r¢ry4nis&. Yes. No. R4dundart¢y¢ost Tr¢hanty m&eno redundaKypayrnents dtsrlng th& wort￿9 p￿0￿. Yes" NO" Nla. Deferred income No m8teii#i item ofdefetred income has been induded in Ir8¢¢0unts. Yes" Mo" Cieditors The ¢hanty na$ ¢reditors%thith are measured at setllenENam¢unts w8nytsark Yes" No. NIA" A liability Is measured on rerwnlvon hist01h￿l wstand tren Subseq￿￿Y metsJut¢d tst the of thc omoynt rcquired to xttkthe¢bll$Élton atthÈ reporbng da The Ch￿ty8¢¢0￿ntSlOrbasIcfina￿0aI InstnJment5 on Init￿1 r6wgnilion as pèr paragraph 10.7 FRS102 SORP. Subsequent Measu￿￿8￿1 ￿ as perpardgrdphs 11.17 to 11.18. FR3102 SORP. Prov5$4ons li&￿1￿¢ Yes" No" Nl3" Ba$icfinancial instrurnents Yes- No" Nla. 2.4 ASSETS Tangiblefixed assets for Th88re Capit￿158￿ rflh¥LZll b2 used for more than one wr, costat least uge by charity 1000 Yes" Thoy8r¢ vaiJe4 ai ¢OSL No" Wa" ThedepredabM fdtel artd mèthods are1lscb￿d in note 14. Thecharity has intsngible fix￿ 8$9ety. thai is. rton-moDptsry a55ets Ihatdo nDt have ptysjcal subst8nce bui are iotntiria￿t and arecontrolled by the chantylhrough Or1￿31 r￿h¢s The8morbsalv￿ r*es and rnethods used afe disdosed In not 1S IntsttglblÈfixÈd assets Yes. Nla" TIRY arevaluèd At<x)st Yes" No" Nla" The ¢hanty has hentage a$8ets, thai 1$. non-monetsrya55ets with historic. artstic, SCienith¢, te¢hnoicoi¢al, geophysi(31 or enwronmentsl qualit￿$ thatare held and aintsined principltyfortheif coniribubon to kn￿le￿e ar￿ ¢urtu¢. TrE¢ep￿￿8lrC rates and methods used as disdosed In note 16. Yes- No" Nl8" ¢e¢itage assets Yes. NO" Nla. Theyare ¥alu8d 8t(ui. Fix¥¢ 355et investments in quotsd shares, Iraded trAM05and SimilariThVe8im￿ts are valued ai inilially al￿$¢ and $uDwu8ntty8llair value (th￿r[nalketvaIuel allheyear end. Thè samè treatment Is 8PPlied to unlisieo Investments unless fair value cannotbè me8sureu r81i¥oiy ￿ whith oase Itis ffleasured at Goslless ImpairmenL Inv¢¥tsDEnts Yes. No. Wa. CC17 FRS 102 SORP 12112r2024

Inve$bnws he￿ for rèsakor pendiro theirsale cash and ¢a$h eqvr¢4ents with¥ Yes. No. Nla. Sttrk$¥nd work in prtrWA Stctks held forsale8s p8rtof rw.Ct￿n￿e trade8re Measur￿ 81 the k)¥¥eroreosior Yes" NO" a" t rAali￿h1￿ ￿lLj G￿1$ Orse[v￿ kwowded as part of a chatitable acbvity8re measured a1n6tre8￿S1bI8 ¥Alue based on the swvicE potenlwl Drowded by Item5 of stoth. Yes" No. Worfl in isvalLEd atcost kssanyforesee8bfeloss th8ti$liketyioco>Jron the contrdC( Yes" No" Dets￿rs lincludln9 tradedebtorsand loans receivabkl are rneasured on initkil re￿nI￿on at settlement amoumafteranytrade dLscounts Qramountadvan￿ bylhe n¥Dty. Subseiuenity, lhey4￿ measured al the pAsh or0therc0nsiderati￿ ex￿Cted to be r￿eNed. The chafityha5 InvesimEntSV4hi( il hO￿810r tssai8u pending Ib•rsale and cash 8nd cash equlvalentsvAth a maturity date less than year. These include wh on dtpo$it nd ca$h equ1v￿ents with ? nialurity ot lo$$ than wgyearwd torinvestment putpo ralherlhan to meet 5hort-teTTn cash as Iheytsll ¢u8. Yes" D¢biors No. Ye5" Nl8" Cvrrèntasset Investments Yes" Nla" They ￿¥alLEd atfarvalue exceptvthere they qua￿fyas ba51cfin¥nc￿1 insitymwts. POLICIES ADOPTED ADOITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17 FRS 102 SORP 12112n024

Section C Notes to the accounts Irnntl Nots3 Income Restrittsd Anaiy5I8 Ot incorne Uhr•vtriet•d funds funds ndg To&1 fu￿d¥ Prfory¢•r Donations and legacies.. Donations and if Gift Ai aeies G&neral grants provided by governmenvother 0.561 26.2r charitse? Membership Subscriptions and sponsorships which are in Substance donations Donated Other oods, facilities and services Total 20.561 20.561 26,206 Ch8ritsble activities: Swimming activrtie5 7,527 6.584 Other Totsl 7,527 7,527 6.584 Other tradin9 activities.. Fundraising events 2.452 Other Total 2.452 2.452 Income from investments.. Interest Income Dividend income Rental and leasin Other Income Totsi Separate material item of tn¢ome Totsl Othor.. c0nvgrs￿n of •ndowrn9nl funds inlts inoomc Gain on d15posal of 8 tangible fixed 88set held 's own use Gain on disposal of a programme relatèd investment Royalties from the exploitation of intellectual ro hts Other Totsl TOTAL INCOME 30,541 30.541 34.093 Other i#l¢)nnation'. All irtcome in the prior yaar wa5 unre$tricted exceptfor.. (please provide description and amountsl Where any endowmert fund is converted into income tho reporbng perSod, pl&asÈ give the r•ason fortho conversion. Where any endowmont fund is conv•rt•d Ii)to income in th• prlor pÈrlod, ploase give the reasoth forthe conversion. Wlthin the income Itoms above the followlng items are materlal.. Ipioase di5clo$e the nature, amountand arty prior year amounts CC17a (Excell 1211212024

Section C Notes to the a¢¢ounts cont Note 6 Expenditure This year Lastyear Restricted in¢ome funds Restricted incomè fund$ Uttrestri¢ted funds Endowment funds Unresthcted fund¥ Endowment funds Analysis Expenditure on ralsing fund$= Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membe15hip schemes and social lotteries Staging fundiaising events Fudraising agents Operab"ng charity shops Operating a trading company undertaking non-charrtable tradin Advert151ng. marketing, dI￿¢t mail and publicity stsrt up costs incurred in generating new source of future income Datab3se development costs Other trading activities Investment managernent costs.. Portfolio management costs Cost of obtsining investment advice Totsi fund5 Totsl fund¥ 1.741 40 Investment administration costs Intgllsetugl propoty lic8ncin9 eotsts Rent colle¢lion. piopety repairs and maintenanTr charges Totsl èxpenditure on raising funds 1,741 1,741 40 40 Expenditure on charitablè a¢tyvities- 1,345 1.786 Lifeguards and training Insurance 2,961 1.249 2,981 1.249 3,088 1,192 1.192 Repaits and equipment Hire Totsl expènditure on charitable activities 2.121 2.121 2,893 2.893 7.676 7.676 8.959 Separate material item of ex Refurb15hment of Pool ense 57,413 Total 57,413 57,413 Oth?r Statione and Printin Subscri tsons Bank char es Accountanc & Professional lees Total other expenditure TOTAL EXPENDITURE 25 90 60 25 90 60 80 561 621 9.620 60 561 621 9.620 1,015 67,845 1,015 67.845 CC17a IExcell 1211212024

Section C Notes to the accounts Note 10 Details of certain types of expenditure Note 10.1 Fess for examination of thè accounts Please provide details of the amountpaid foranystatutory extemal scruuny of a¢¢ounts and othersetvices provided byyour independent examiner. Ifnothing was paidplgase enter .0. in the appropriate box(es). This year Last year Independènt pYAminoeg fèss Assurance services other than independent examination Tax advisory fees other fees (for example.- finan¢ial advice, consultancy, accountancy services) pald to the independent examiner 840 540 CC17a (EX￿1) 1211212024

Section C Notes to the accounts (Gont) Note 11 Paid employees Please complete this note if the charity has any employee5 (transactions with Trustees dealt with in Note 28) 11.1 Staff Costs This year Last year Salarles and wages Social security costs Pension costs (defined contribution scheme) other employee benefits 2,565 2,690 Total staff costs 2,565 2,690 This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provlde detalls of expenditure on staff working for the charity whose contracts are with and are pald by a relate¢J parry Please give details of the number of 0mploy@og who*0 total employoe benefits (excliiding employgr pension costs) fell within each band of £10.000 from £60,000 upwards. If there are no such transactions, please enter Yrue. in the box provided. No employees received employee benefits {excluding employer pension costs) for the reporting period of more than £60,000 Band Number of employees This ear Last ear £60,000 to £69.999 £70,000 to £79,999 £80,000 to £89.999 £90,000 to £99.999 £100,000 to £109,999 This year Last year Please provide the total amount paid to key management CC178 (Excell 1211212024

Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Please complete thls note rfthe chartyhas any tangible fixedassets 14.1 Cost or valuation Freehold land & buildings Other land & buildings PlanL rnachin?ry and motorvehicles Flxtures. fittings and equipment Total At the beginning ol the yèai Additions 6.099 6,099 Revaluations D15posals Transfers ' At end of the year 6.099 6.099 14.2 Depreciation and impairments -Basis SL or RB Istraight Line or Reducing 8a13ncel SLorRB SL SLorR8 SLorR8 Rate 25% At beginning of the year DisFrt)sals 6,099 6,099 Depreciation Impairment Transfers" At end of the year 6,099 6,099 14.3 Net book value Net book valLJe at the beginning of the ye&r Nel book value at the end ofthe year CC178 IEx¢eii 12112r2024

Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity date) Short term d¢po8its Cash at bank and on hand Other Total 5,253 41,594 5,253 41,594 CC17a IExcell 1211212024

Section C Notes to the accounts Icontl Note 28 Transactions with trustees and related parties Mthe charity h3s any transactions with ￿latt￿partieS (other than the trustoe expensès e¥plalnèd in guidance notes) derails of such tlansactions shouldbe provided In this note. If there are no ￿nSaCtIOnS to report pléase enter"True" In the box or-False- rfthe￿ are tran58Ctions to report. 28.1 Trustee rèmuneration and benefits This year None of the trustees have been paid any remuneration or received any other beneflts from an employment with their charity or a rèlated entity (True or Falsel TRUE In thé period the charity has paid tfustees rèmunerntion and benefrts. Pleasè gwe the amount of. and legal authority for. any remuneratlon or otherbenefits paid to a trustee by the ¢harity orany institution or company connected with it Arnounts paid or benefit value Legal authority leg orilertr gov8rnin9 ocumentl Romuneration Pensit>n contribution Redundancy (including 1055 of officellex Other TOTAL Nam• of trustee P1èè5e give details of why remuneratlon or other eniployiiiviil Ii¥rittfits were p&ld. an ex gratla paymenT nas been maue ro a trustee, provide an explanation of the natu￿ of the payment. If a thirdparty has been reimbursed forprovidting one or more trustees. state the naiure of the paymenr ènd amount of the reimbursement Sfate thè number of trustees to whom retirementbenefrfs are accruing undera defined contribution pensio scheme. CC17a (Excell 1211212024

Last year None of the trustees have been paid any remunerdtion or received any other benefits from an employment with their Charity or a rèlated entity ITrue or Falsel TRUE In the period the ch8rity has paid tmstees remUne￿tA0n and bénefts. Please give the amount of and legal authonty for, anyremtJncrntion or other benefits Iv a trustee by Tne Chamy oranyinstiturion or company connected with Amounts paid or benefit value Logal authority leg order, governing documenti Remuneratio Pension contrfbution Redundancy linclLtding loss of ¢)ffic8llex gratia Other TOTAL Name of trustee Please givè details of why remUne￿t1Ort orother employment benefjts werèpaid. Where an ex gratia payment has been mède to a tmstse. pmviLle an explanation of the nature of thepayrnent. Ira thirapary nas been reimDU15eii torprnviding on• or more trustees, state fhe nature of th• paymentand amount of the reimbursémen state the number oftrustees to whom retirement benefits gr• accruing und¢ra dcfin¢d contributson pension scheme. 28.2 Trustees. expenses If the charity has paid trustees expenses for fulfilling thelrdutles, details of such transa¢tions should be providedin this note. If the￿ are no transactions to report please enter"True" in the box below. If there are transactions to report, please 8ntèr"False-. No trustee expenses have been incurred (True or Falsel TRUE Type of expenses reimbursed This year Last year Travel Subsistence Accommodation Other (please speclfyl= TOTAL CC17a (Excell 1211212024

Plaase provide the number of trustees reimbursed for expenses or who had expen￿¢4? paid by thc charlty 28.3 Transaction(sl with related v(lrtie5 Please give details of any fvnsaction undèrtaken by (or on behalf ofj thè charityin which 3 relatedparty has a material interest, tincludAng where funds have been held ès agent forrelatedparties. Ilthere aro no suth transactions. please enter Ymo'in the box provided. This year There have been no related paty transactions in the reporting period (True or Falsel TRUE Amounts written off during reporting eriod Namè of the trustee or related party Relationship to chartty Description of th8 transactionl51 Amount Balance at period end Provision for bad debts at period end In relation to the transactions above, please provide the tenns and conditions, including any sécuntyand the nature of any payment (considerationj to b•provided in Settlemen Forany rela￿dparty, please provide details ofany guarantees given orreceived. Last year There have been no related paity transactions In thè reporting period (True or Falsel TRUE Amounts written off uuNng reporting perio Name of the tTUStee or ralatsd party Relationship to charity Descrfption of the transa¢tionlsl Amount Balance at period end Provision for bad debts at period end In relation to the ￿nsaCtIOnS above. plèase provide the terms and corjditions. including any security and the nature of anyp8yment (eonsider8tion) to be provided in settlement. For any rolatedparty, please provide detalls of any guarèntees given orrecewed. CC17a IExi%ll 1211212024

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Berkeley Community Swimming Pool On accounts for the year ended 31 March 2023 Charity no {if any} EW03107 Set out on pages I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year ended 31 March 2023. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515)(bl of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordan￿ with section 130 of the Charitias Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the lomi an(J content of accounts set out in tne Charltles {Accounts and Reports) Regulations 2008 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. 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. Please delete tlje words in the brackets if they do not apply. Signed: Date: 27112 12 Name: Relevant professional qualification{sl or body {if any): Address: sg fALStr<4AtrI -oJ l+Ee IER Oct 2018