Registered number.. 09080819 KINGSTEIGNTON SWIMMING POOL AND RECREATIONAL ASSOCIATION LIMITED (BY GUARANTEE) DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 8ishops Accountancy Services Limitgd
Klngst•lgnton Swlmmlng Pool And R•cr•atlonal Assoclatlon Llmlted (By Guarant••l Content$ Pag• Company Infomialion Directors, Report 2-3 Incom8 and EXndIre Accounl Balance Sheet Noles to th& Financial Statements 7-8 The following pages do not fomi part of the stslutory accounts.. Detailed Income and Expénditure Account
Kingsteignton Swlmmlng Pool And R¢cr¢ational Ass0¢iation Limitod (By Guarant••) Company Information For The Year Endod 30 S•pt•mb8r 2024 Director8 Lind8 Dawe Mr Andrew Dunn Mrs Helen Frankpitt Mr Andrew Holmès Mrs Clair Parker Mrs Julie Roberts Mr Dae1 Smith Mr Philip Spicer Company Number 09080819 Rgglstergd oifice Qnysleignton Pool, Meadowcroft Drive Kingsleignlon Devon TQ12 3PB Accountsnts Bishops Accountancy Services Limited 13 BishDPS Avenue Bishopsteignton Teignmouth Devon TQ14 9RE Pagè 1
Kingsteignton 5mming Pool And R•creational Assoeiotion Limitod (By Guarant••l Company No. 09080819 Directors. R•port For Tho Year Endèd 30 Soptgmbgr 2024 The directors present their report and the financial statamen15 for the year endad 30 September 2024. R•vl•w of the Buslnéss Thè directors have be&n delighted with the continued support of the 98n8r81 public and VUnte8rs to raise funds and provide services for the enjoyment of th08e attending the pool. The trustees have continued lo pursue their comfflitment to environmental friendly technologies. In parucular. they have been awarded a grant from of 'Sport England, and 'Teignbridge District Council. enabling thé in5tallalion of pool covars lor tK)Ih the main and toddlèr pocils. Thèse are used when Ihts pool is closed to retain heal reducing both energy c4)sts and water evaporabLFn. A further grant ha5 been awarded from Ihe samè bodies for the installation ol solar pands to b8 installe(J Over the winter pgriod. Dlrectors The directors who held office during the ygaT were as follows.. Mrs Linda Dawe MT Andrew Dunn Mrs Helen Frankpitt Mr Andrew Holmos Mrs Clair Parker Mrs J(tlie Roberts Mr D3niel Smith Mr Philip Spicer Appolntgd 0610812024 Mrs Susan Panayi Resigned 1810512024 Mrs Shelagh Parker Resigned 2910112024 Stat•m•nt of Dlr•ctors' R•sponsiblllti#s Thè directors are respK)nsible for prèpartng tt)& Directors, Report and thè financial statements in accordance wrth applicablo law and regulations. Company law requires the directors lo pr&pare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in a¢cordance with United Kingdom Gener811y Accept8d Accounting Practice Iunited Kingdom Accounting Standard5 and applicable lawl. Under company law the dire¢lor5 must not approve the financial statements unless they are satssfied that they give a true and tair vièw of the siatg of affairs ol the company and of the surplus or deficit of the company for that period. In preparfng the financial statomènts the directors ar8 required to. select suitable accounting policies and then apply them consistently., make jLJdgments and accounting 8Stimates that are reasonable and prtjdent., prepara the financi81 statements on tho going concern basis unless It 1$ inappropriata to presumo that the company will continuè in busines5. The directors are responsible for keeping adequate ac£ounling cOrdS that arè sufficient to show and explain the companys transactions and disclose with reasonable accuracy al any tim8 th8 financial position of the cornpany and enable them lo ensure that the financial statements comply with the Companies Act 2006. They ar$ also responsible for safeguarding the a55ets of the c(YnP8ny and hence for taking reasonable steps for thè prevention and detection of fraud and oiher irregularities, Page 2
Klngst•ignton Swimming Pool And Recreational Assoclatlon Limited18y Guarantefrl Directors, Report lcontinuedl For The Year Endèd 30 September 2024 The directors ar8 responsible for the maintènance and integrity of the corporate and financial inlortnalion included on the company's website. Legislation in the Unrted Kingdom governing th8 prèparation and dissemination of financial stslemenls may differ from legislation in other jurisdictions. Small Company Rul•$ This report has been prèparèd in accordance with th8 spècial provisions relating to companies subiecl to the small companies regirne within Part 15 of the Companies Act 2006. On b9half of the board Mfs Julie Roberts Director 2711112024 Page 3
King¥teignton Swlmming Pool And Rècrèational Asgoclatlon Limitod (By Guarant8•1 Income and Expenditure Account For Tho Yoar Ended 30 S•pt•mber 2024 2024 2023 Not•s TURNOVER 201.771 151,725 GROSS SURPLUS 201,771 151.725 Administrative expenses OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR 1177,3541 1119.7891 24.417 31,936 Th8 nol8s on pages 7 to 8 fomi part of th8se financial statèmènts. Paue 4
Klngst•bgnton Swlmmlng Pool And Rècreational AssocSation Limited18y Guaranto91 Balane• Sheet A$ At 30 Sept&mb•r 2024 2024 2023 Not•s FIXED ASSETS Tangible Assets CURRENT ASSETS Debtors 149,905 119,010 149,905 119,010 Credltors: AmountB Falllng Due Wlthln One Year 111,4551 14,9771 NET CURRENT ASSETS {LIABILrriESI 138,450 114,033 TOTAL ASSEfs LESS CURRENT LIABILITIES 138,452 114,035 NET ASSETS 138,452 114.035 RESERVES Transfer from Assoaation Repairs fund Income and Expenditure A¢Unt 51,881 10,000 76,591 51,861 10,000 52.174 MEM8ERS' FUNDS 138,452 114,035 Page 5
Kingst•ignton Swlmming Pool And R•croalional Association Limit (By Guarant••) Balanee Sheet Icontinuedl As At 30 September 2024 For the year ending 30 September 2024 ltte ¢ompany was 8ntilled to gxemplion from audit under section 477 01 the Companiès Act 2006 relating to small companies. The members have not required the company to obtain an au¢Jit in 8ceordanc8 with section 476 ofthe Companies Act 2006. The directors acknowledge their respon5ibili1185 for complying with the requirements of tha Act with respo¢t lo accounting records and the preparation of accounts. These accounts have been prepared in accordan with the provisions applicable to companies subject lo the small companies Tegime. On b8h31f of the board Mrs Julie Robertg Dir$¢tor 2711112024 The notes on pages 7 to 8 fom part of these financial statements. Page 6
Kingsteignton Swimmlng Pool And Rècreational Association Limited (By Guarantee) Notes to the FTrnancial Statements For The Year End•d 30 Sgptgmber 2024 1. Gengral Inforrnatlon Kingsteignton Swimming PODI And Recreational Association Limitgd (By Guarante81 is a private company. limrted by guarantee, incorporated in England & W8les, registered number 09080819. The registered office is Kingsteignlon Pool, Meadowcroft Drive, Kingsleignton, Dèvon. TQ12 3PB. 2. Accountlng PollcSes 2.1. Basls of Prèparation of Flnancial Stat•ments The financial statements have been prepar8d under the hislorical cost conventh'on atK1 in acwrdance with Financial Reporting Standard 102 section 1A Small Entibes'Thg Finanual Reporting Stsndard applicable in the UK and Republic of Ireland and the Companies Act 2006. 2.2. Turnov•r Turnover is measured at the fair value of the consideration e&1V9 or receivable. not of discounts and value addèd tax85. Tumov8r includes ravenue earned Irr)rn th8 sale of good5 and from the rendering o15ervic8S. Turnover is duced lor estimated customer F8lurns. rebates and other similar allowanc8s. Sal• of goods Turnover from the sale of goods is recognised when Ihe significant risks and rewards of ownership of the goods has transferred lo the buyer. This is Usual at the point that the cuslorner has signed lof thg delivery of the goods. Rendedng of serv15 Turnover from the rendering of services 1$ recognised by reference to ihe stage ol completion of the contract. Th8 siage of completson of a contract is measured by comparing the cosls incurred lor work performed lo date to the total estimated contract costs. Turnover is only recognised to the èxtent of recoverablè èxpenses when the outcom8 of a contract cannot be estimated reliably. 2.3. Tangible Fixed A$$¢ts and Dopre¢iation Tangible fixed assets are measured at costlèss accumulated dèpreciation and any ac¢umulaled impaim)ent lossas. Depreciation is provided at rotes calculated to write off the cost of the fixed assets, les5 th8ir estsmated residual value, ov8r their expectèd useful liv8s on the following bases". 3. Avorag• Number of Employe•s Avèrage numbèr of employo8s, Induding dire¢tors. during thè year was.. 1412023.. 141 4. Tangible Assets Plant & Machinery Cost As at 1 October 2023 As at 30 September 2024 Not Book Valuo As al 30 September 2024 As al 1 Octob81 2023 Page 7
Kingst•ignton SwlmmFng Pool And Rocroatlonal Associat5on Llmitod (By Guarantwl Notes tts the Financial Statements Icontinuedl Far Thg Yaar Ended 30 SoPt•mber 2024 5. DobtOT3 2024 2023 Due within one y•ar Other debtors 149,905 119,010 6. Creditors: Amounts Folllng Du• Wlthln One Yoar 2024 2023 Trade créditors Other creditors TaKation and social security 10,364 1,091 1,044 1,043 2.890 11,455 4.977 7. C¢)mpany Ilmitod by guarnntse The cornpany Is limited by gLJarantee and has no share c8pitsI. Every member of the company undertakes lo contribute to the assets tsf the company, in the evenl Df a vhnding up. Such an arnount as may b& réquired not axcetrding £1. Page 8
Kingsteignton Swlmming Pog1 And Recreational Assoclatlon Limited (By Guarantee) Detsiled Income and Exptnditure Account For Tho Yèar Ended 30 September 2024 2024 2023 TURNOVER Admissions and season Iickels Hire of pwl Swimming lesson income Granl from local authority Ki05k sales profit Sundry fundr8isingldonations Other grant income Energy saving equipment grants 56,494 36.940 8.730 20,550 5,418 12.182 3,800 57.657 64,016 25,789 5,923 18,750 4,799 16,588 15,860 201,771 201,771 151,725 151,725 GROSS SURPLUS Admlnistrative Expenses Wages and salaries Switnrning teachers Slaff training staff unifomi 46.196 2.640 475 253 36,358 3,027 5,030 666 9,751 6.192 57,657 694 3,743 192 41,074 2,687 793 213 40.533 9,015 3,136 814 11,537 Water rates Property repairs and maintenance Waste coll8ction Chemicals General equipment Energy saving pool covers Repairs, i&newals anil maintenance Insuranc8 Printing, postage and stationery Telecomrnunications Online booking foes Accountancy fees Subscrtptions Sundry expenses 2,565 3,830 807 225 137 1.211 1,647 1,878 1177.3541 1119,7891 OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR 24,417 31,936 Page 9
King$t¢ignton Swimming Pool And Recreational Association Llmited (By Guarantee) Ind¢pendent Examiners Report on the Accounts Forthe Year Ended 30 September 2024 Respgctlve responsibilities of twstees and examiner The charity's trustees are responsible lor preparation of the accounts. The charity's trustees consider that an audit is not required lor this year under section 144121 of the Charities Act 2011 Ilhe 2011 Aell and that Independent examination 15 needed 11 is my responsibility lo.. examine the accounts under section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission under sections 14515llbl of the Act, and to stale whether particular matters have come lo my attention. Ba$1$ of indepondont oxaminèrs Roport My examination was carried out in accordance with general directions given by the Charity Commission. An examination Includes a review of the a¢Gounling records kept by the charty and a comparison of the accounts presented with those records 11 also includes consideration of any unusual items or disclosures In the accounts, and seeking explanations frorn you as trustees Conrning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as lo whether the accounts present a'lrue and fairf view and the repK)rt is limited to those matters sel out In the statement below. Indepgndent examiner's statèment In connection with my examination, no matter has come to my attention.. which gives me reasonable cause lo believe that In, any material respect, the requirements" lo keep accounting CordS in accordance with section 130 of the 2011 Act. and lo prepare accounts which accord with the accounting records and comply with the 8ccounling requirements of the 2011 Act, or lo which, In my opinion, attention should be drawn in order io enable o proper understanding of the accounts tr) be aChed. Susan Beverton FCCA 13 Bishops Avenue Bishopsleignlon Teignmouth Devon TQ14 9RE Dale.. 2711112024