REGISTERED COMPANY NUMBER: 05337304 (England and Wales) REGISTERED CHARITY NUMBER: 1164477
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR WEST LEIGH SWIM SCHOOL LIMITED
59 Ronald Hill Grove Leigh-on-sea Essex SS9 2JB
WEST LEIGH SWIM SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 to 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 |
WEST LEIGH SWIM SCHOOL LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 05337304 (Engalnd and Wales)
Registered Charity number
1164477
Registered office
59 Ronald Hill Grove Leigh on Sea Essex SS9 2JB
Trustees
Mrs C Woolf Mrs A L Halls Mrs K Packer
Company Secretary
Mrs C Woolf
Approved by order of the board of trustees on ……22/05/2026………. And signed on its behalf by:
Mrs C Woolf - Trustee
WEST LEIGH SWIM SCHOOL LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
| Notes INCOME AND ENDOWMENTS FROM Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 2024 Unrestricted Unrestricted fund fund £ £ 141,871 129,790 3 2 141,873 129,792 141,202 128,229 672 1,563 6,779 5,216 7,451 6,779 |
|---|---|
The notes form part of these financial statements
Page 3
WEST LEIGH SWIM SCHOOL LIMITED
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2025
| Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Stocks 9 Debtors 10 Cash at bank and in hand CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds 12 TOTAL FUNDS |
2025 Unrestricted fund £ 716 1,360 216 10,871 12,447 (5,712) 6,735 7,451 7,451 7,451 7,451 |
2024 Total fund £ 1,077 579 216 4,824 |
|---|---|---|
| 5,620 82 |
||
| 5,702 | ||
| 6,779 | ||
| 6,779 | ||
| 6,779 | ||
| 6,779 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on …22/05/2026….. And were signed on its behalf by:
C Woolf - Trustee
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life
Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on charitable activities
Fund accounting
Unrestricted funds can be used in accordance with the charitable objective at the discretion of the trustees
Restricted funds can only be used for particular restrained purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued 4FOR THE YEAR ENDED 31 AUGUST 2025
2 OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES Contracts Sale of drinks and snacks Sale of hats and badges INVESTMENT INCOME |
2025 £ 139,967 - 1,903 141,871 2025 £ 3 |
2024 £ 129,006 - 785 |
| 129,790 | ||
| 2024 £ 2 |
3 INVESTMENT INCOME
4 NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 361 | 470 |
| Other operating leases | 70,000 | 60,000 |
5 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
6 STAFF COSTS
The average monthly number of employees during the year was as follows:
| Administrators Teachers Lifeguards |
2025 £ 1 8 13 22 |
2024 £ 1 8 12 |
|---|---|---|
| 21 |
No employees received emoluments in excess of £60,000
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
7 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Other trading activities Investment income Total EXPENDITURE ON Raising funds NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS COST At 1 September 2024 Additions At 31 August 2025 DEPRECIATION At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 |
Fixtures and fittings £ 16,800 - 16,800 16,169 357 16,525 274 1,426 |
Computer equipment £ 688 - 688 683 5 688 - 117 |
Unrestricted funds £ 129,790 2 |
|---|---|---|---|
| 129,792 128,229 |
|||
| 1,563 5,216 |
|||
| 6,779 | |||
| Totals £ 17,487 - |
|||
| 17,487 | |||
| 16,410 361 |
|||
| 16,771 | |||
| 716 | |||
| 1,105 |
8 TANGIBLE FIXED ASSETS
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
9 STOCKS
| Stocks 10 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments 11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 12 MOVEMENT IN FUNDS At 01.09.24 £ Unrestricted funds General fund 6,779 TOTAL FUNDS 6,779 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 141,873 TOTAL FUNDS 141,873 |
2025 £ 1,360 2025 £ 216 - 216 2025 £ 5,712 - 5,712 Net movement in funds £ 672 672 Resources expended £ (141,202) (141,202) |
2024 £ 580 |
|---|---|---|
| 2024 £ 216 - |
||
| 216 | ||
| 2024 £ 82 - - |
||
| (82) | ||
| At 31.08.25 £ 7,451 |
||
| 7,451 | ||
| Movement in funds £ 672 |
||
| 672 |
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
12 MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 £ 5,216 5,216 |
Net movement in funds At 31.8.24 £ £ 1,563 6,779 1,563 6,779 |
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 129,792 129,792 |
Resources expended Movement in funds £ £ (128,229) 1,563 (128,229) 1,563 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.23 5,216 5,216 |
Net movement in funds At 31.8.25 2,235 7,451 2,235 7,451 |
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 271,665 271,665 |
Resources expended Movement in funds £ £ (269,430) 2,235 (269,430) 2,235 |
|---|---|---|
WEST LEIGH SWIM SCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
13 RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025
WEST LEIGH SWIM SCHOOL LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME AND ENDOWMENTS Other trading activities Contracts Sale of drinks and snacks Sale of hats and badges Investment income Deposit account interest Total incoming resources EXPENDITURE Other trading activities Opening stock Purchases Closing stock Support costs Management Tuition fees and costs Rent Insurance Telephone Postage and stationary Advertising Sundries Training costs Accountancy Finance Bank charges Other Fixtures and Fittings Computer equipment Total resources expended Net (expenditure)/income |
2025 £ 139,967 - 1,903 141,871 3 141,873 698 7,429 (1,360) 6,767 60,745 70,000 1,209 19 311 - 782 132,444 1,629 357 5 361 141,202 672 |
2024 £ 129,006 - 785 |
|---|---|---|
| 129,790 2 |
||
| 129,792 580 2,054 (698) |
||
| 1,936 62,004 60,000 1,189 54 417 670 |
||
| 124,333 1,490 357 113 |
||
| 470 | ||
| 128,229 | ||
| 1,563 |
WEST LEIGH SWIM SCHOOL LIMITED
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
Independent examnier's report to the trustees of West Leigh Swim School Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025
Responsibilities and basis of report
As the charity's trustees of the Company (and also 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 your charity's accounts as 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 have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
1 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
2 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
3 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 4 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 mattes in connection with the examination to which attention should be drawn in tis report in order to enable a proper understanding of the accounts to be reached.
J Jarvis Ronald Hill Grove Leigh-on-sea
Essex
SS9 2JB