Reglstered number.. 09080819 KINGSTEIGNTON SWIMMING POOL AND RECREATIONAL ASSOCIATION LIMITED DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Bishops Accountsncy Services Limited
Klngstelgnton Swlmmlng Pool And Rerreatlonal A$soclatlon Llmlted Company Infomlatlon For The Year Ended 30 September 2025 DlreGtors Mrs Linda Dawe Mrs Helen Frankpitt Dr Safana Judge Mrs Clair Parker Ms Anne Proctor Mrs Julie Roberts Mr Philip Spicer Mrs Monica Trist Company Number 09080819 Reglstgred Offl¢e Kingsleignton Pool, Meadowcroft Drive King51eignton Devon TQ12 3PB Accountants Bishops Accountancy Services Limilgd 13 Bishops Avenue Bishopsteignton Teignmouth Devon TQ14 9RE Pago 1
Klny$tèlgnton Swlmmlng Pool And Recreatlonal Assoclatlon Umlted Company No. 09080819 Dlrectors. Report For The Year Ended 30 September 2025 The directors present their report and the financial slalements for the year ended 30 Seplernber 2025. Revlew of the Buslness The directors have been delighted with the conllnued support of the general public and volunteers lo raise funds and provido services for the enjoyment of those attending the pool. This support has enabled them to cary out much needed additional maintenance thi5 year. The trustees are also very grateful for the additional grants from Sport England enabling installation of solar panels over the winter period. This together with the grant for pool covers last year enabled the trustees to continue their commitment lo the environment reflected in the reductlon of utility costs in 2025 by 350/ts on the previous year. Director5 The directors who held office during the year were as follows.. Mrs Linda Dawe Mrs Helen Frankpitt Dr Safana Judge Mrs Clair Parker Ms Anne Proctor Mrs Julie Roberts Appointed 0210612025 Appointed 0210612025 Mr Philip Spicer Mrs Monica Trist Appointed 0210612025 MrAndrew Dunn Resigned 0110612025 Mr Andrew Holmes Resigned 0210612025 Mr Daniel Smith Resigned 2510112026 Stattment of Directors. Responsibilities The directors are responsible for preparing the Directors, Report and the financlal statements In accordance with applicable law and regulation5. Company law requires the directors to prepare financial stslements for each financial year. Under that law the directors have elected lo prepare the financial statements in accordance with Uniled Kingdom Generally Accepted Accounting Practice Iunited Kingdom Accounting Stsndards and applicable lawl. Under company law the directors musl not approve the financi81 ststements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the Surplus or deficit of the company for that pgriod. In preparing the financial stalemenls the directors are reqUId lo.. select suitable accounting Fiolicies and then apply them consislenlly- make judgments and accounting eslimales thal are reasonable and prudent-, prepare the financial slalemenls on the going concern basis unless il Ss Inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient lo show and explain the ompany's transactions and disclose with reasonabl8 accuracy al any time the financial position of the company and enable them lo ensure that the financial slalements comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 2
Klngstelgnton Swimmlng Pool And Rocreatlonal A$$oclatlon Llmlted Dlrectors, Report Icontlnu9dl For The Year Ended 30 September 2025 The directors are responslble for the maintenance and integrity of the corporate and financial information Included on the company's websile. Legislation in the United Kingdorn goveming the preparation and dlsseminallon of finanaal statements may differ from leglslation in other jurisdlctions. Small Company Rules This report has begn prepared in accordance with the special provisions Telaling lo cornpanies subjed to the small companies regime wilhin Part 15 of the Companles Act 2006. On behalf of the board cE(lY(£ Mrs Clair Parker Director 0810312026 Page 3
Klngstelgnton Swlmming Pool And Recreatlonal Assoclatlon Llmlted Income and Expgndlturo Account For The Year Ended 30 September 2025 2025 2024 Notes TURNOVER 229,041 201,771 GROSS SURPLUS 229,041 201.771 Adrnlnislralive expenses OPERATING IDEFICIT)ISURPLUS AND IDEFICITIISURPLUS FOR THE FINANCIAL YEAR {238.864} 1177,3541 19,8231 24,417 The noles on pages 7 to 8 forrn part of thes9 financial statements. Page 4
Klngstelgnlon Swlmmln9 Pool And Recrgatlonal As$oclatlon Llmlt•d Balance Sheet A5 At 30 Septgmber 2025 2025 2024 Notes FIXED ASSETS Tangiblg Assets CURRENT ASSETS Debtors Cash al bank and in hand 133.213 1.751 149,905 134,964 149,905 Creditors.. Amounts Falllng Due Within One Year 16,337) 111,455) NET CURRENT ASSETS (LIABILITIES) 128,627 138,450 TOTAL ASSETS LESS CURRENT LIABILITIES 128.629 138,452 NET ASSETS 128,629 138.452 RESERVES Transfer from Association Repairs fund Income and Expenditure Account 51,861 10.000 66,768 51,861 10,000 76,591 MEMBERS, FUNDS 128.629 138.452 Page 5
Klnggt•lgnton Swlmmlng Pool And Recreatlonal Asgoclatlon Llmlted Balaneg Sheet Icontlnugdl As At 30 Soptember 2025 For the year endlng 30 September 2025 the company was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. The mernbers have not requlred the company lo obtsln an audit in accordance with secllon 476 of the Companles Act 2006. Tha dlreclors 8eknowledge their responsibilities for Complylng with the requlremenls of the Act with respect lo 8¢wunling records and the preparation of accounts. These accounts have been prepared In accordance wlh the provi$ion$ applicable lo Gompanias subjoct lo the small companles reglme. On behalf of the board Mrs ClaSr Parker Director 0810312026 The notes on pages 7 10 8 fomi part ot Ihe88 fln8ncial slalernent8. Page 6
Klng$t•lgnton Swlmmlng Pool And Recreatlonal AsslatIon Llmlt•d Notes to the Flnan¢lal Statsments For The Year Ended 30 Sgptember 2025 1. General Inforniatlon Klngsteignton Swimming Pool And Recreational Association Limited is a private company, limited by guarantee. Incorporated In England & Wales, Tegislered number 09080819. The registered office is Kingsleignlon PODI, Meadowcroft Drive, Kingsleignton, Devon, TQ12 3PB. 2. Accountlng Pollcl•s 2.1. Basls of Prgparatlon of Flnanclal Statements The financial statements have been prepared undèr the h15torlcal cost convenllon and In accordance wllh Flnanclal R8POrting Standard 102 section 1A Small Enlilies "The Financial Reporting Standard applicable In th8 UK and Republic of Ireland" and the Companies Act 2006. 2.2. Turnover Turnover is measured al thè falr value of the consideration recoived or receivable, net of discounts and value added taxes. Turnover Includgs revenug earned from the sale of goods and from the rendering of servl¢e8. Tumovgr is reduced for eslimaled customer relums, rebates and other slrnllar allowances. Sal• of good¥ Tumover from the sale of goods is recognised when tho significant risks and rewards of ownershlp of the goods has transferred lo the buyer. ThSs Is usually al the point that the customer has sSgned for the dellvery of the g¢)ods. R•ndorlng of $•NI¢•i Tumover from the rendering of servlces Is recognlsed by reference lo thè stage of complellon of the contract. The slag8 ol complgtion of a contract is measured by comparlng the wsls Incurred for work performed lo dale lo the lolal eslimalgd contract costs. Turnover is only recognised lo the extent of recoverable expenses when the outcome of a contract ¢annol be eslimaled rellably. 3. Average Numb•r of Employ••s Average number of employees. including dlreclors. during the year was.. 1712024.. 141 4. T8nglblg A$sg18 Plant & Machlnèry Cost As al 1 October 2024 As al 30 Seplernber 2025 Net Book Value As al 30 September 2025 As al 1 October 2024 Page 7
Klngstelgnton Swlmmlng Pool And Recreatlonal Assoclatlon Llmltsd Notes to the Flnancial Statements (continued) For The Year Ended 30 Septgmbgr 2025 S. Debtors 2025 2024 Due wlthln one year Other debtors 133,213 149,905 6. Credltors: Amounts Falllng Due Wlthln Ono Year 2025 2024 Trade creditors Other creditors Taxation and social security 2.288 590 3,459 10,364 1.091 6.337 11,455 7. Company Ilmitgd by guarantee The company is limited by guarantee and has no share capital. Every mernber of the company undertakes lo contribute lo the assets of the company, in the event of a winding up, such an amount as may be required not excetsding £1. Page 8
Klngstelgnton Swlmmlng Pool And Recreatlonal Assoclatlon Llmlted Detalled Income and Expenditure Account For The Ygar Ended 30 September 2Q25 2025 2024 TURNOVER Admissions and season tiGk815 Hire of pool Swimrning leSn income Grant from local aulhorky Kiosk sales profil Sundry fundraisingldonations Other grant income Energy saving equipment grants Sundry income 77.538 28,401 7.382 19,500 5,786 19,253 6.576 63,903 702 56,494 36.940 8.730 20,550 5,418 12,782 3,800 57,657 229,041 229,041 201,771 201,771 GROSS SURPLUS Admlnistrative Expenses Wages and sal8ries Swirnming teachers Staff training Staff unifom) 59.927 6,212 250 108 23.644 3,308 15.394 709 8.807 18,988 82,104 4.885 5.100 441 1,335 571 2.603 570 1.476 1.496 936 46.196 2,640 475 253 36,358 3,027 5,030 666 9,751 6.192 57.657 694 Water rates Propety repairs and maintenance Waste collection Chemicals General equipment Energy saving equipment Repairs, renewals and maint¢nance Insurance Printing, postsge and stalionery Advertlsing and recruitment cos15 Telecommunications Online booking fees Accountancy fees SubscrSplions Cleaning Sundry expenses 3.743 192 807 225 590 1,211 1,647 1238,864) 1177,354} OPERATING IDEFICITIISURPLUS AND IDEFICITIISURPLUS FOR THE FINANCIAL YEAR 19.823) 24,417 Page 9
Klngstslgnton Swlmmlng Pool And R¢¢reational Asso¢lat5on Llmit8d (By Guarante•) Indepèndent Examiners Rèport on the Accounts For the Year End•d 30 Septembor 2025 Respectiv• responsibllitie$ of trustees and examiner The charity's trustees are responsible for preparation ol the accounts. The charity's Iruslees consider that an audit is not required for this year under section 144121 ol the Charities Act 2011 Ilhe 207 1 Acll and that independent examination is needed. 11 is my responsibility lo.. examine the accounts under section 145 of the 2011 A¢1 to follow the procedures laid down in the Gener81 Directions givgn by the Charity Commission under sections 14515llbl ol the Act. and lo slate whether particular mattgrs have come lo my attention. 8asls ol Independènt examiners Report My examinallon was carri8d out in accordance with general directions oiven by Ihg Charity Commission. An examin81ion indudes a review of the accountin9 records kept by th6 charity and a cornparison of the accounts presented with those records. 11 also includes considèration of any unusual items or disclosures in the accounts, and seeking explanations from you as Irustees concerning any such matters. The procedures undtsrtaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present 8 'lrue and f8ir' view and the r8POrt is limited lo thos8 matters sgt out in the statement below. Indop•nd•nt •xaminor's $tat•mèrtt In CDnneclion with my examination, no malter has come lo my atl¢ntion'. which gives mg reasonable cause to believa that in, Any material respect, the requir8rnènls'. lo keep accounlino records in accordance with section 130 01 the 2011 Act. and lo prepare accounis which accord with the accounting Tecords and comply wlth the accounling requiremènts ol the 2011 Act, or lo which, in my opinion. attention should be drawn in ordèr lo enable 8 proper understanding of the accounts to be reached. Svsan Beverton FCCA 13 Bishops Avenue Bishopsleignlon Teignmoulh Devon TQ14 9RE Date.. 8 March 2025 Pagt 10