## Trustees Annual Report 

For the period – 1[st] April 2023 to 31[st] March 2024 

## 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 -----**<br>
Trustee Name Office<br>Angela Barnes<br>Eugene Camper Chair<br>Elspeth Gent Secretary<br>Qualified Pool Manager<br>Philip Greenaway Qualified Pool Manager<br>Nathan Wolstenholme Qualified Pool Manager<br>**----- End of picture text -----**<br>


## 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. 

We have worked with new organisations to provide pool access for children with learning difficulties as well as local children's clubs such as the Scouts and held the swimming leg of the first Dursley running club triathlon with over 100 participants. 

The pool continues to be a much used and valued community asset. 



## 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|7thOctober 2024|





Berkeley Community Swimming Pool
ChJrily INO
ComDany No
EW03107
8030771
eriod
Annual accounts for the
To
Pèritsd gnd
date
Period stsrt dale
0110412023
3110312024
Section A Statement of financial activities (including summary income
and expenditure account)
Restricted
income
funds
Unrestricted
funds
Endowment
funds
Prior year
funds
Recommanded categories by activity
Total funds
Income (Note 3)
Income and erhdowments from=
Donat￿nS and legacies
CharilabÈ aclivibes
F01
F02
F03
F04
F05
S01
21,649
7,621
1,451
21,649
7,621
1,451
20,561
7,527
2,452
S02
Olher trading activities
InvÈstments
S03
S04
SÈpar8te materi81 item of income
S05
Other
Total
Expenditure (Notes 61
Expenditure on=
R8ising funds
Charitable aCti￿71￿a
S06
S07
30,721
30,721
30,541
S08
1,100
10,108
1,100
10,108
1.741
7,676
57,413
1,015
67,845
S09
Separate m8tenal expense item
Other
Total
$10
S11
1,106
12,314
1,106
12,314
S12
Net incomellexpenditure) before tax for
the reporting period
Tax paydble
S13
18.407
18.407
37.304
S14
Net incomel(expenditurel after tax
before investment gainslllosses)
S15
18,407
18,407
37,304
Nel gainslllosse51 on
investments
S16
Net in¢omel(expenditure}
Extraordinary items
Transfers between funds
other recognised gainsl(5ossesl:
S17
S18
18,407
18,407
37,304
S19
Gains and losses on revaluath?n of fixed as￿$ for the
chanly's o%w use
Othergainsll105sesl
Net movement in funds
S20
S21
S22
18,407
18,407
37,304
ReconciliTation of
funds..
Totsl funds brought fotward
S23
5,253
23,660
5,253
23,660
42,557
5,253
Total funds carried fornard
S24

cDamy NO
Section B
Balance sheet
R¢striGtsd
Unresthcw 4ncom& ￿nd￿l￿ent Totri thL% Total ]•
yo81
y8ar
Fixed a55ets
Intangible asstts
Tangtblo assets
Heritsgè assets
Investmertts
F01
FD2
FQ3
F04
F05
(Note 1S)
INotÈ 141
(Note 161
INotÈ 171
Tot*lftYedAs*•ts
D¢
Current assets
Stocks
Debtor5
Invesunents
(Notè 181
(Note 191
(Note 17.41
Cash at bank and hand INote 24)
Totaicunwtrrf &ssets
23.660
81tr
23.6e
Creditor5- amounts falling wothin
one year
INot2 201
12
23,660
5.263
rotal•ssots less ¢UFYentHabililtes
813
Creditors: amounts fairing due after
¢n¢ year
INots 201
Prov¢￿i￿rta lor luhbilili
914
rotalnetaS￿ts orllabifrtl¢s
Funds of the Charity
Endowfflent fvnd5 INote 27)
Restrict￿ income lunts INoie271
Un¥estrl¢ted funds
R8valuatlon
FiÈrvr*lu• r•B•rv•
B16
23,660
23.e60
519
23.660
5.253
Totrifunits
23.680
5,253
TFie COFJ7pany was entitled to exernption frvrn auditund8r$477 of the Companies Act 2006 relatlng t• small
companies.
The membern have notreqtilredthe Mmpanyto ob￿￿ an audft In 4c¢ord•n¢¢ wlth str¢tlon 476 ofthe
Companies Act 2006.
The directo￿ acknowledge theNrft5POITSIbilitiP5 forcomplying wlth therequlrwts of the ConwanigsArt
wlth resyct to ac¢ouffting rneontsandtljèpropwatlon ofaccount*
These 47ccounts hsv¢ he￿ prpp*edin accordatjco with the provisions appllc8bPetosmall
subjertto the small eompanlèsrégimèandln a¢c¢vdan¢¢ wlth FRS102 SORP.
S¥ned by one orhDtruy*e51dirtO￿ on behaff of all the
tALswe5ldi￿01oL
Oate Gf
approval
Prlnt Name
09n212024
N WoL%i8nhok
CC174 (Exedl
OW1*024

Section C
Notes to the accounts
Note 1
Basis of preparation
Thls s￿tIOn should be complèted by ali cnanties.
1.1 Basis of accounting
These accounts have been prepared underthe historical cost convention with it8rns rècognised at cost or
transaction value unless othemse stated in the relevant notelsl to these accounts.
The accounts have been prepared in accordan￿ ￿￿th..
the Statement of Recommended Practice.. Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic ol Ireland IFRS 1021 issued on 16 Juty 2014
and with"
and with.
the Financial Repotbng Standard applicable in the United Kingdom and Republic of
Ireland IFRS 1021
and wbth tha Charits"es Act 2011.
The charity constrtut8s a public benefit entty as definèd by
FRS 102..
-rid¢ as appropriate
1.2 Golng concern
If there aré materlal uncertainties rèlated to events or conditions that cèstsignificanr doubt on rhe clJarltys
ability to ¢onttinue as a going ¢oncem, please provide the following details orstate "Notapplicable- ff
appropriate."
An explanation as to those factors that SUPFM)rt
the conclusion that the Charity is a going
concern.,
Notapplicable
Disdosure of any uncertainties that make the
going concern assumption doubfful".
Not applicable
Where accounts are not prepared on a going
¢on￿M basis, please disG105e this fact
together wth the basis on which the trustee5
prep8red the accounts and the reason why the
charity is not regarded as a going concem.
Not applicable
1.3 Change of accounting policy
The accounts present a true and lair view and no changes have been made to the accounting policitss adoptsd in
note { }.
Yes-
-Tid¢ as appropriate
No"
Please dis¢lose.'
(i) the nature of the change in accounting policy,.
(iij the reasons why applying thè new accounting policy
provides more reliable and more relevantinfomiation,.
and
CC17a (EX￿1)
0911212024

(Ill) the amount olthe adjustment foreach line affèctèd
in the current period. each priorperiodpresented and
the aggregate amount of the adjustment ￿18(1￿9 to
perlods before thosepresented, 3.44 FRS102 SORP.
1.4 Changes to accounting estimates
No changes to accounting esb"mates have occurred in ihe reporting period13.46 FRS102 SORPI.
Yes.
No.
-Tick as approprugle
Please dlsclose..
(ij the nature of any changes..
fil) the effect of the change on income and expense or
assets and liabtilities for the currentperiod,- and
(iii) where practicable, the effect of the change in one or
more future periods.
1.5 Materfal prforyear errors
No material prior
ear error have been identified in the reporting period13.47 FRS102 SORPI.
Yes"
-Ti¢k as appropriate
Please disclose.-
(ij thg nature of the priorperiod error.-
fil) for each priorperiod presented in the 3ccoLtnts, the
amount of the ¢grrection foreach account line item
affected," and
(lil) the amount of the correction at the beginning of the
earliestpriorperiodpresented in the a¢counts.
CC178 (Excell
0911212024

Section C
Notes to the accounts
Icontl
Note 2
Accountin9 policies
2.2 INCOME
R￿O￿nI￿an tsfincom•
Th•4• ir• iDelud•d In th• StAtomontof Finartel&lA<*v￿0S ISOFAI when..
the tharity bemmes en￿￿ed 10 Ihe resoJr¢es'.
it Is more Iiketrrfthan not thaiine Irusiees wll receive the resour￿..
the Tnonetaryvalue (xn be measured with SLrfficEni r￿￿bIlity.
Yes"
Nla.
Offsetting
There has been r￿0ftsellIng of assets ano li8biities. ty In¢0￿￿and wer&e4 unles5
reQui￿¢ or penmittèj by the FRS 102 SORP or FRS 102.
Yes.
No.
Nla.
Gr•nts and donations
Grants and dDnaUons8re onWintyud80 irtlh* SOFA wnenthe9**fdl incom￿reCOgn￿on
criteriaare met15 1010 5 12 FRS102 SORPI.
Yes"
NO"
Nla"
ln the ￿se of perfornarn￿ re&led g￿nts, IrhxmÉ rnust be recognised lOthÈ &Xtèni
Ihaiihecharity has r￿0v￿e￿ the speufied oor*$ orservic*s as enbvemeni lo Ihegrant
only occurs 4Yhen ihe perf0[ffla￿e relatsd conditions are mel15 16 FRS 102 SORPI.
Ye5.
No"
L8gac*$8r6 Include4 in the SOFA when rec￿pti$ probable. that Is, véhen there h8$
been gtani of probate. th¢ ¢m￿ytorS have established that therea￿ SurriC4ent assets in
the eststs anu $ny condthns attadied lolhe Wacyare eilherwilhin the cf the
arityLw have been met
Legacies
Yes"
No"
Nla"
Governmentgrants
Thetharity has receNed oov•nmtniorants in the ￿por￿￿ penod
Yes"
No"
Nla.
Gift￿id re￿wable 15 included in inume when there Is a valld decLarabon from the oonor.
Any GIftA￿ AM￿￿1 ￿0ve￿d on a donation is￿nsIde￿4 10 be p8rt01th81 grft8nrJ 1$
Ireated asan additon ￿ the same asthe Inllkil don*h)n unless do￿rorIht
terms of ihe appeal have 5pecffied othewse.
Tax reclaim5 on
tlon•tion$ and gift¥
No"
Nla"
Contractual income and This is only1ftc￿￿ in thè SoFAiJncè thè Cnslity h8$ wid•¢ tho Itlatsd or
rformanC• r•l&t*d
seprfiees ormet ihe performance rdètsd eonditions.
grdrts
Yes"
No"
Nla"
Yes-
No.
Nla.
rJon8teo gooas
Donated ooods3￿ measured aifarvalue lthe amDunttrYJhth tr*SSSét CDUIJ b&
exchang￿) unkn impractical to ￿50
The c051 ofafw Stock of goods tr￿ale¢ fordi*Trbuiion ￿ benefiC￿fie$ is deemed 10 be
Tnerair value orinose gits al￿e vme or ￿e1r re¢eiM ano iney8* on ￿¢*1￿.
In th¢ r&wrbng perioo inwhich th& SIOCkS are Oisiribuie4. thèyare retO9nised as a
expense althecArrying amounlof the stocksalthstnbulioi.
Y•$"
No"
NIA"
Donated g￿￿$ftsr tssaiè are measured atfairN7lue on initial reLxyJnition, which is Ihe
expected prn￿dS frorn sale less the expe¢ied ))sts of sale, and ￿(￿n￿e0 in'ln¢om8
from oth¢rtr¥dlng a¢tsvrties'wiih the wnwponoing $ioJt recognised in thé ba￿n
Yes.
No.
Nl8"
hcct On its aDlc thc Yaluc otDtocl£ churgcd ￿￿1￿￿t'lnc45rn¢ trom olhGrtrg¢in9
adwbes, and the proceedsfrom sale8￿ alw recogni￿ OS'In￿rne from oth¥￿1
donated forowoing use tyythe chantyHre rEwgniwJ a5 tsngiblefi¥ed assets
snd indtsded in thè SoFAas inc&YdrKJ resoureoswtsn re¢eivaDie.
Yes"
No"
Nla"
GThs In klnd for use bythecharfty arelnduaed In the SoFAas Inwmefrom donabons
re¢aj¥8bk.
Yes.
No"
Nlo"
Donate(I ser¥icos and
f*¢11￿4$
Donated setvicesand faLilitie5 are inLI￿ett in SOFA*then re￿IVed atthe Wdlu2
thegift to the chanty prOV￿ed the vilue of the 9iftcan be measu￿1 rEIHbly.
Yes.
No"
Nla.
D¢Th¥ted seM¢e$8no 18ti1ilie$ that￿ wn$umed immediaiety rtcogni5eO as
an 8quivJeni *xountrewnls￿ 8$ an eynse uftderthe appropriate hèaoing in
Ine SOFA.
Yes"
No"
Nl8"
SupportcostB
Thechariiy has Inujrred expenditure on 5UPWt casts.
Yes.
No"
Nla.
Yes"
No"
Nla"
Voluntsèr hèlp
ThÈvalueof anyvduntsry h￿p reetived is not Induded in Ine accounts but
In the trustees. anfiU￿ repLVt.
ltt¢omo frcth Intèr4sL
This is induded Inthea(￿￿nts￿heTh ra¢•Dt 1$ orc*8￿¢ and the amount r8¢8roatle c¥n
Yes.
No.
Nla.
CC17 FRS I￿ SORP
0911212024

rtyalty•8 gnd dividends
bè m888uW reliabtry.
Income trom membership Membership subscriptions r￿r￿ed in the rotsjre of 8 4Mare recognised in D￿all￿n$
subscriptions
and Le9acies.
Yes"
No"
Nl8"
membe￿Ip subscriptions Vdhich grtha mwnberthe rigmto buyserviworotr*r
benefitsare re¢ounise4 Ss In(xJme eamed frcmthe wovi%lon of gocNJS and wv1￿5 a5
Ir￿)m*froM tha￿tab￿aCtI￿tseS.
Yes"
No"
W8"
5etUementof Insuranc•
¢iaim$
Insuran￿ dalrns areonty indud¢4 in Ine SoFAwhen the gene￿1 Ineome reco9rtityon
Iterpa a￿ rnel IS 10 10 S.12 FRS102 SORPI are included as an item Of Other
in￿rne In the SOFA.
Yes.
No"
Va"
Inw*mfjnt g•in$ a•d
losses
This Ir￿lU￿$s any re8li5ed or Unreal￿ed gain5 orlosses on the sale ol invesbrents anrj
anyg8in ori¢ss resulting from revaluing investmentsts m8theivaiue8iihB end 01th2
Yes-
No-
2.3 EXPENDITURE AND LIABILITIES
Liabilitie5 are recognisÈd wh?r8 il 1$ more liketyihan DDlthatlhere ￿931
constructiveobligat￿n wmmitong the ¢hanty to pay resourcesand the amountof the
obligation be [neaSu￿dWith rea50natrAe ￿rtainty.
Governance and support Sumortcosts have been allo¢aied bebveen gOveFna[￿ecDst5 and olhersupport.
costs
GOVernan￿&￿ts compn¥e 811 costs invJving public accountabihtyofthe r*Arity3￿ its
ComF1K￿0¢ With i*uktion Ptsctice.
Support costs Indude c£ntrJ fvn¢¢ion$8nd h¥ve been aiioraled loactriitycosl
categones on a ba31s consistent 4Vilh the use of rÈ$our¢e$. eg alloL*ng propertycosts
floor arèas. u ￿reap￿* Stsff ctsgts tythÈtim& I[￿nt￿n￿ oth￿C0St$ bylhwruwe.
Yes-
No-
Nla.
obility rv¢oynli ion
YÈS-
No"
Nla-
Yes.
No.
Nla"
Grantswth p&rtomi•n¢t Where the chaTrty9ries a grafflwrth conditytys fy Its payment a specrfK levd of
conditions
Servi￿ or outputto be pmvided. gtsch gr£nLqsre onty wyrtised in Ibp SDFA oKethe
entoftsgranth35 provided Ihe Sp￿fled seNlo* oi outpul.
Yes"
No.
Nla"
Grants payable Without
performance condlUon5
Where thereare no GOndit￿n5 attaching tothe grant that eTrablesthed¢nty¢n81ity to
realisbcally avoid the rA)mmilmenl. a liability forthe full tunding oblig*v)n musi i
re¢oonis8d.
Yes.
No.
Nla"
Redundancy¢ost
Thecharity mad2no redundancy p3ymentsduring the ￿rIcHy.
Yes.
Mo"
Nla"
O•torr8d in¢om•
NO rnai•tsl item of tsferreo In￿Me h88 been includ& In the a¢>>Junts.
Yes"
No"
Nla"
Crèdrtors
Thtthaiity h￿L￿rtOrs￿h1¢h ¥& mè85ured atsettietnertamounts lessanytrdde
discounts
Yes.
No"
Nla.
A Iiabilty meaSu￿a on wognityon 81 rt$ hK%ts)n¢al Costar￿ t￿Th sub8eqU¥
easu￿] althe t¢slestln)aie(rf ￿￿K￿J￿L[eYUiK<11 tvSt4￿ ￿￿￿lIya￿li al Ui¥
rbn9 08ie
Thé cAarity atyxunts for ba$i¢financ4ai jn5ttum￿ts<￿ Initial rewniton as per
para9raph 10 7 FRS102 SORP Subsequent Measu￿Ment 1$ a$ rÉr p3¢agr8ph8 11.17
10 11.19. FR5102 6011P.
PIDvisloii& for liabllilie&
Yes.
No"
Nla.
B•$i¢ finandAI
￿n￿r1￿Mon*s
Ye5.
No"
Nla"
2.4 ASSETS
Tangible fixed assets lor These arec4yk￿Sed rflhey ￿ be far mtyelhan one year. and cost41 least
u6• by ¢harty
1000
Ye5"
No"
Nfa"
They ¥KevalLEd alcosl.
The deprecE&tion t&te5 and mEthods ore¢i¥do38d in 14
The thadty ha$lMangib1e flxed sssets, that Is. non4(oietsryasse*ih81¢0 not nave
hystsl ¥ubst8rt¢tr I￿ identifiable and tyre ¢ontr¢iied bylhechatity ihrough custody
or Ègal nghi& The am0rbsal1￿ ra￿$ and method$ u8ed are disdosed in rv)ie 15.
Intangible fixed assets
Yes"
Nla.
They *v*luÈd ate¢YJt
Yes-
t40-
Nla"
The ha$hedtage assets. thai 1$, rw-Mon8￿ry 8S88tsY•ith hist¢ri¢. albSbQ
stsentifi¢. te¢hnowicai. yeoonysicgi Orenviwnmentsi qualities Ihatare held an
maintsined principally forlheircontnbulion ￿ kntrNied9e and ￿tt￿re. The dewetyation
tes and meihoos used 8sdischxd in note 1$
Yes-
Nla"
Heritage aS$¢ts
Yes"
No"
Nla"
They ￿eval￿ at1￿1.
Flx& assei invethments In Quoted s￿reS. traded ￿nd$3nd Simlarinvesiments are
valued at initially al cost subsequently alfairvalue Ilheir markeivaluel attheyear
end. The same trea￿entis applied tD unlisted investments unkn fair value cannottye
Measu￿ reliatly in case Il 1$ me8$uW al)￿1 kss Impainneni.
Investm*ots
Ye5"
No"
Nla"
CC17 FRS 102 SORP
0911212024

Invtslments forresale orpèndiny their sale and ￿$h and cash èquW￿9￿ts wr
maturityd¥t• of l•ss thAn l 54•ratstrostqd aE curr•n*a¢¢et Inv¢tsbn¢hts
Yes"
No.
Nla"
Sth¢kS ¥ttil work i
progress
siocks held for sale a5 partof non<hantablètr*e 8r8 measured althe knwerorcosior
nei realisab￿ value.
Yes"
No"
Nla.
Goods orservkts prowded as part Of a tharit3bleadvity are Mèssu￿ at net realis*
value Lk95ed on the serv￿￿ provid￿ by item¥ o13tork.
Yes"
No"
Wa.
Wort in progress iswdlued al￿St less 8nyfortse&able1055 that is liketyts
ntts¢L
Yes"
No"
Debtors (in￿Yalng tsoe debtots and loans ￿Nable) a￿ measur￿ ￿ inilkii
re¢tyThilion atsetti•n*ntatnounl Bfteranylrdde LSg¢ounts or 8m£￿￿tadVanc￿ bythe
cnanty. SuDwuenuy, they are measured althe ¢8$h 0rDther￿n￿l￿e￿dtron expected to
b& re￿ived.
D¢bior¥
Yes"
No"
The chantyha5 inVestMentsbth￿h Il for¢s*e orpEndinq theirsale and cash ar
sh equivalents￿Ith a rnalurity thie less than one year. These in￿￿e cash on depwi
Snd ￿￿kn wu￿BIentS wlh a mstuntyol logs than onè y8arheld for InveS￿entpurP0$+8
rwerihan to ￿l$hort4e[ffl cash comtnitrnents as they IAII due.
Yes"
No"
CurreTrt asset invesvnents
Nl8"
Yes"
No"
Ml8"
Trware valued atfairvalue except¥there theyou811fy8$ in51ruments.
CC17 FRS 1D2 SORP
09112Q024

Se¢lion C
Notes to the accounts
(conti
Notè 3
Incomè
Re$tri¢t•d
Analysis of income
funds
fttnd6
funds
Total funds PritsryE?r
Donations
and lega¢ies-
Donats"ons snd rfts
GiftAid
aci&s
General grants provided by governmenvother
cn8ril￿S
Membership subscription8 and sponsorship5
which are In substance don8tions
21.649
20.581
Donatsd goods, facilrties and servi
Other
TolAI
21.849
21.649
20.561
Charitable
activities..
Swimming actniities
7.621
7.￿1
7.527
Other
Total
7,621
7.621
7.527
Other trading
activities:
Fundraising events
1,451
2.452
Other
Totsl
1.451
2452
Income from
investmonts=
Interest income
Dividend incom8
Rental and leasin
Other
Income
Totsl
Separots
material ilem
of inGome
Total
other:
Cuiivgr¥ion of endowment fund5 into inwrne
Gain on disposal of a tangible fixed asset held
e own ute
Gain on diqposal of a programme relaled
investrnenl
Royalties from the exploitation of inlellectslal
ro
hts
Other
Total
TOTAL INCOME
30.721
30.541
Other information..
All income in the prior year was unrestricted exceptfor..
(please provide description and amourtsl
Wher8 any endowmefft fund Is Convert￿ Iiito Income In the
reporung perlod. plea6e gfve the reason for the converslorL
Where any endovlrnent fund Is converted Into Income In the
prior ptrriod. plèasè glVO tho r8asor* forthtr convèrsion.
Within the tncome item5 above the tollowing items are
material.. Iplea5e disclose the nature, arr￿Unt and any prior
y88r amounts)
CC178 (Exce
0911212024

Section C
Notes to the accounts
Icontl
Note 6
Expenditure
This year
Restrl¢ied
income
fund$
Last year
Restrfcted
incornt
funds
Unre8trict8d
funds
Endowment
fund$
U*)￿lrICted
funds
Endowment
fund$
Analy$i$
enditure ort ra15in
funds..
Incurred seeking donations
Incuired seeking legacies
In¢urrod sèèking grants
Operating membership schemes and social
lotteries
Stzging fundraising Èvents
Fudr8ising 8gent5
Totsi funds
Total funds
1.100
1.741
1.741
Operabng charty shops
Operating a trading company undertaking
non-charitable iradin
activi
Advertising, marketing. diie¢t mail and
publicity
start up costs incurred In generating new
source ol future Incotne
Database development costs
othertrading activities
Investment rnanagemenl costs".
Portfolio m8nagement costs
Cost of obtaining Investment advi
Invtr$tment 8dminisiration costs
Intellectual property IiGenGin9 CQ5ts
Reni collection. propaty repairs and
maintanancs charyas
Totsl expenditure on raising funds
1,100
1,100
1,741
1.741
Expenditure on charitable activities..
3,455
4.540
677
1.345
1.345
Lifeguards and training
Insuran
Repaiis and eqyipmenl Hire
Totsl expenditu￿ on ¢harltsble activities
2.981
1.249
677
1,249
1.436
10.108
1,436
10.108
2.121
7.676
2.121
Separate material item of expense
Relurbismment of Pool
57.413
57,413
Totsl
57,413
57,413
Other
Statione
and Printin
SubsGri
bons
Bank char
es
Accountan
& Profrssion81 fees
Total other expenditure
TOTAL EXPENDITURE
98
95
98
95
60
853
1,106
12,314
25
25
90
60
840
1,015
67.845
80
853
1.108
12.314
1.015
67.845
CC17a IExt*ll
0911212024

Section C
Notes to the accounts
Note 10
Details of certain types of expendtture
Note 10.1 Fees for examination of the accounts
Please provide details of the amountpaid forany statutory extemal scrntiny of
accounts and other seryices provided by your independent e¥aminer. If nothing
was paid please enter .0, in the appropriate box(esJ.
This year
Last year
Independent examiners fees
Assurance setvices othèr than indapèndant examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy servicesl paid
to the indepgnd8nt examiner
840
840
CC17a (EX￿1)
0911212024

Section C
Notes to the accounts
(cont)
Note 11
Paid employees
Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note
28)
11.1 Staff Costs
This year
Last year
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
other employee benefits
2,560
2.565
Total staff costs
2,560
2,565
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 provide details of expenditure on staff working for the
charity whose contracts are wlth and are pald by a related party
Plèage give details of the number of employeos whose total employee benefits (exeludiTng employer
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
CC17a (Excell
0911212024

Section C
Notes to the accounts
(conti
Note 14
Tangible fixed assets
Please complete thffs note if the charity has any tangible fwed assets
14.1 Cost or valuation
Freehold land &
buildings
other land &
buildings
Plant, machinery and
motorvehicles
Flxujres. fittings and
equipment
Total
At the beginning of
the year
Additions
6,099
6,099
Revaluations
Disposals
Transfers.
At end of the year
6,099
6,099
14.2 Depreciation and irnpairments
SL or RB Istsight
ne or Reducing
Balan￿)
"Basi5
SLorRB
SL
SLorRB
SLorRB
- Rate
25%
At beginning of the
year
Uisposais
6,099
6,099
Depre¢i8b"on
Impairment
Transfers.
At end of the year
6,099
6,099
14.3 Net book value
Net book value at the
beginning of the year
Net book value 8t the
end of the year
CC178 IExcell
0911212024

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 tleposit5
Cash at bank and on hand
Other
Totsl
23,660
5,253
23,660
5,253
CC17a (Excell
0911212024

Section C
Notes to the accounts
Icontl
Note 28
Transactions with trustees and related parties
If the chartty has any transactions with relatedparties (othor than the trustee •xpenses explalnedin guidAn¢e notes)
dètsils of such tffinsactions should beprovided this note. If there are no transacttons ro report. please enter"True" in
thè box or'F8lse- If thore arè transactions to report
28.1 TnJstèÈ remuneration and bènèfrts
This year
None of the trustees have been paid any remunerdtion or received any oth&r benefits from an
employment wrth their charity or a related entity (True or Falsel
TRUE
In the period the charty haspaid trustees remunernfion and beneffts. Please give the amount of. and legal authority for.
any remuneration or other benefits paid to a tmstee by thè charity orany institutlon or company connected with it
Amounts paid or benefit value
Legal authorty leg
order, 9overning
documenti
Rernuneration
Pension
Gontrlbubon
Redundancy
lincluding
loss of
officevex
Other
TOTAL
Name of trustee
Please gwe dètails of why rèmuneJTrtion or other
8mploymèrtt bon$frts were paid.
Where an ex gratia paymenth8s been made to a trustee,
provide an explanation of the nature of thèpayment
Ira thirdparty has been reimbursed forproviding one or
more trustees, state the nature ofthe payment and
amount ofth• r•imbursemenL
State the numberof trustees to whom retirement benèrrts
are accruing under a deflned contribution pension
scheme.
CC17a (Excell
0911212024

Lagt yoar
None of the trustees have been paid any remuneration or received any other bènefits from an
employment with their ¢harity or a relatsd entity (True or Falsel
TRUE
In the period tho charty has paid ttusteès remuneration andbenefits. Please give the amount of, and legal authority for.
any ￿mUne￿I￿on or otherbenetits paid to a tfuslee by th• charity orany institution or company connected with it
Amounts paid or benefit value
Legal authority leg
order, goveming
document)
Rernuneratlon
Pension
contribution
Redundancy
(including
loss of
officevex
gratia
Other
TOTAL
Name of trust•8
Please give details of why fymuneration orother
employmentbenefits werepaid.
Where an ex gratia payment has been made to a trustee,
provide explanation of Uye natu￿ ofthe payment.
If a third party has been reimbursed forproviding one or
more trustees, state the nature of thepayment and
amount of the reimbursemen£
Statè the numberof trustees to whom retirementbenefjts
re 6cGrulng undera deflnecl contrtburlon pension
scheme.
28.2 Trustees. expenses
If the ¢hartity has paid trustees expenses forfuifilling their duties. details of stjch transactions should be pmvided in this
note. If there ara no transactions to report, please •nter"True" in the box below. If there are transactions to report please
enter-Fals8"
No trust•a •xp&ftsès have been incurred (True or Falsal
TRUE
Type of expet)ses reimbutsÈd
Thts year
Last year
Travel
Subsistence
Accommodation
Other (pleasè spè¢ifyl'.
TOTAL
CC178 (EX￿1)
09112r2024

Please provrde the number of trustee5 reirnbursed for eX￿nSeS or who
nad experhses paid by thè charity
28.3 Transactionlsl with related parties
Please give details of any ￿nSaction undertaken by (or on behalf ofj the charity which a rolatedpartyhas a material
interes¢ includirtg where funds have been held as agent forrelat￿part1es. If there are no such ￿nSactIonSj please entsr
Yrue'in the boxprovided.
This year
There have been no related party transactions in the rèporting period (True or False
TRUE
Amounts
written off
during
reporting
eriod
Narne of the trustee
or related party
Relationship
to charity
Descriptlon of thè
transactionlsl
Amount
Balance at
period end
Provlslon for bad debts
at period end
In relation to the ￿nsactIOnS above. please provide the
tenns and conditions. inclijding any securlty and the
natura of any payment {con$ideration) to be pmvidedln
settlemen
Foranyrelatedparty, pleas*provide details of any
guarantees gtiven orreceived.
Last year
There have been no ralatèd party transactions in thè raporting period ITrue or Falsel
TRUE
Amounts
written off
during
reporting
period
Name ofthe trustee
or related party
Relationship
to charity
Descrlptlon tsf thè
transactionlsl
Amount
R¥l>nc• at
period end
Pmviqinn for bad dr>bts
at period end
In relation to the ￿nSactIonS above. please pmvide the
ternJs and condfftions, Including any security and the
nature of anypayment (consideraiion) to be pmvidedin
settlemen£
Foranyrelatedparty, please provlde detslls ofany
guarnntees given orrac•ivèd.
CC17a (EX￿1)
0911212024

CHARITY COMMISSION
FOR ENGLAND ANO 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 2024
Charity no
(if any)
EW03107
Set out on pages
I report to the trustees on my examination ofthe accounts of the above
charity ("the Trust") for the year ended 3110312024
Responsibilities and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accounts in accordan￿ with the requirements ofthe Charities Act 2011
('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 145151(bl of the Act.
Independent I have completed my examination. I confirm Ihat no material matters have
examiner's statement come lo my attention in connection with the examination which gives me
cause to believe Ihat in, any material respect..
the accounting records were not kept in accordance with section 130
of the Charities Act; or
the a¢¢ount- did not accord with the accounting record-
the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
{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 Gome 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 the words in the br8Gkets rf they do not apply.
or
Signed:
Date:
Name:
Relevant professional
qualificationls) or body
lif any):
Address:
fALJ),￿￿lrL Sf
IER
Oct 2018