CHARITY REGISTRATION NUMBER: 1167830 PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB UNAUDITED FINANCIAL STATEMENTS 30 JUNE 2025 Ridèhalgh Limited Chartered Accotjntanls Ethos House Ground Floor 4 York Street Clilheroe Lancashire BB7 2DL
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 PAGES Trustees, annual report 1to3 Independent examiner's report to the trustees statement of financial activilies Statement of financial position Notes to the financial statements 7t09 The following pages do not form part of the financial statements Detailed statement of financial activities
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB TRUSTEES, ANNUAL REPORT YEAR ENDED 30 JUNE 2025 The trustees present their report an(J the unaudited financial statements of the charity for the year ended 30 June 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registere(I charlty nam¢ Ploneer 79 IEast Lancashirel Swimming Club Chartty registratlon number 1167830 PTincipal offica clo Rldehalgh Limited Ethos House 4 York Street Clf(herDe Lan¢ashire BB7 2DL Thè trustO•$ John Robinson Paul Moss Stuart Rogan Kathleen Pratt Nicholas Hargreaves Coachlng team Swimming coach James Thomson Independent examiner Ridehalgh Limfted Ethos House 4 York Street Clilheroe Lancashire BB7 2DL
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB TRUSTEES. ANNUAL REPORT (¢onllnutd) YEAR ENDED 30 JUNE 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity is registered as a Charitsb18 Incorporated Organisation ICIO}. Its goveming document is a written Conslilution. The CIO has power to do anything which is calculated lo further ils objects or is ¢ondvcive or incidental lo doing so. The charity Iruslees shall manag8 the affairs of the CIO and may forthe purpose exercise all the powèrs of the CIO. It is the duty of each charity trustee.. - to exercise his or her powers and to perfomi his or her functions as a tnjstee of the CIO In the way he or she decides in good faith would be most likely to further the purpose of the CIO.. and to exercise, in the perforniance of those functions. such care and skill as is reasonable in the circumstances having regard in particular to.. 01 any special kriowledge or experionc& that he or she has or holds himself or harself out as having.. and bl if he or she acts as a charity trustee of the CIO in the course of a business or professlon. lo any special knowledge or experience that il is reasonablts to expect of a person acting in the course of that kind of business or profession. OBJECTIVES AND ACTIVITIES The club continued to provid8 8n award winning, highly commènded teaching programme for th8 younger rnembers of the Accringlon and Hyndburn communitl8s, our learn to swim programme continued to develop swlmmèrs allowing them to achieve a level of competence in this important life The ¢lub continued to operate on a non-profit basis. re-investing all income from various sources into th8 programme in Order lo develop the programme. the paid and volunteer staff, in order lo improve the experience for all members and Iheirwiderfamilies. We continued to develop our teachers and coaches by supporting them in CPD activities and additional qu81ifi¢alions, increased our volunteer base, supporting those wished. in various safeguarding and volunteer courses allowing Ih&m to assist in the running of the charsty.
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB TRUSTEES. ANNUAL REPORT {condnued) YEAR ENDED 30 JUNE 2025 ACHIEVEMENTS AND PERFORMANCE Over the same period, rnembers of our LTS section continued lo develop and progress into the main club to start their swim training programmes. Wailing lists continued to grow, bringing more young people into the organisalion along with their families. Volunteers raised the profile of the swimming dub with those parents and ensured that we have healthy volunteer base moving forwards. The organisalion continued lo support parent volunteers Sn achieving qualifications. allowing them to contribute to the charitsblg aims over the n8xl few years. FINANCIAL REVIEW Details of the Charty's financial adivities on page 5 show a net surplus for the year of £6,661. The Charity's financial position on page 6 shows nel assets of £58,322 al 30 June 2025. The Iruslees, annual report was approved on 3D April 2026 and signgd on behawof the board of trustees by: Stuart Rogan Trustee John Robinson Tnjslee
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB YEAR ENDED 30 JUNE 2025 We report to the trustees on our examination of the financial ststemenls of Pioneer 79 (Easl Lancashirel Swimming Club (Yhe charity) for the year ended 30 June 2025. RESPONSIBILITIES AND BASIS OF REPORT The Iruslees are also the directors of the company forthe purposes of company law and are responsible for the preparation of the financial slalemenls. The Iruslees consider that an audit is not required for this year under section 144{21 of the Charili8s Act 2011 (the 2011 Acl} and that an independent examination is needed. INDEPENDENT EXAMINER'S STATEMENT We have completed our examination. We confirm that no material matters have come to our attention In connection with the examlnallon glvlng us cause lo believe that in any material respect.. accounting CordS were not kept in respect of the charity as required by section 13Q of the Act., or the financial statements do not accord with those recor¢Js', or the financial statements do not comply with the applicable requirements concerning the form and content of a¢¢ounls set out in the Charities (Accounts and Reports) Regulations 2Q08 oth8r than any requirement that the accounts give a Irue and fair, view which is not a matter considtrr&d as part of an independent examination. We have no concerns and have come acmss no other matters in connection with the examination lo whi¢h attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Ridehalgh Limited Independent Examiner Ethos Hous 4 York Street Clf(heroe Lan¢ashire BB7 2DL 30 April 2026
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 JUNE 2025 2025 Unrestricted funds Total funds Totsl funds 2024 Notè Income and endowments Donations 8nd legacies Total incomè 47.084 47,084 50,965 47,084 47.084 50.965 Expenditure Expenditure on charitable activillès 40.423 40.423 44,786 Total expendtture 40,423 40,423 44,786 Not Ineomo11oxpenditure} and net movDm8nt In fund$ 6,661 6,661 6,179 R8eonclllatlon of lunds Totsl funds brought forward Totsl funds Carried foNard 51,661 51,661 45.482 58,322 58,322 51,661 The statement of financial activities includes all gains and losses re¢ogni8ed In the year. All incom8 and expendlture derive from continuing activities. The notes on pa9es 7 to 9 fom) part of thos• flnanelal stat8rnents.
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB STATEMENT OF FINANCIAL POSITION YEAR ENDED 30 JUNE 2025 2025 2024 CURRENT ASSETS Cash at bank and in hand 61,086 54,886 61.086 54,886 CREDITORS.. amounts falling duo within one year NET CURRENT ASSETS 12,7641 {3.2251 58,322 51.661 TOTAL ASSETS LESS CURRENT LIABILITIES 58.322 51.661 FUNDS OF THE CHARITY Unrestricted funds 58,322 51.661 Total charity funds 58,322 51.661 These financial slaternents were approved by the board of Iruslees and aulhorised for issue on 30 June 2025, and are signed on behalf of the board by.. stuart Rogan Trustee John Robinson Trustee Th• notss on pag•$ 7 to 9 form part of thes8 financlal statements.
PIONEER 79 {EAST LANCASHIRE) SWIMMING CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2025 GENERAL INFORMATION The charity is a public benefit entity and a registered charity in England and Wales and is unincorporaled. The address of the principal office is CIO Ridehalgh Lirniled, Ethos House. 4 York Street, Clilheroe, Lancashire, BB7 2DL. STATEMENT OF COMPLIANCE These flnan¢lal statements have been prepared in compliance with FRS 102, 'Thè Financial Reporting Slandarij applicable in the UK and the Republic of Ireland,, the Slat8menl of Recomrnended Practice applicable to charities preparing their accounts in accordance with th8 Financial Reporting Standard applicable in the UK an(J Republic of Ireland IFRS 102} (Charities SORP IFRS 10211 and the Charities Act 2011. ACCOUNTING POLICIES {al Basis of preparatlon The financial statements have beon prepared on the historical cost basls. Ib) Going concern There are no material uncertainties about the charity's abillty lo continue. Ic) Fund accounting Unrestri¢tgd funds are available for use al the dlscretlon of the trustees lo further any of the charity's purposes. (dl Incoming resour¢e$ All incoming resources are induded in the statement of financial activities when entitlement has passed lo the charity.. it is probable that the economic benefits associated with the Imnsaclion will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of income-. income from donations or grants Is recognisgd when there is evidence of entitlement to the gift. receipt is probable and its amount can be measured reliably. legacy income is recognis&d when r8¢eipl is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost to the donor or the estimated resalè value. Donated f8cilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the conlr¢bution of general volunteers. income from contracts for the supply of servlces is recognised with the delivery Df the onlracled service. This is classified as unrestricted funds unless there is a contra¢tiJal requiretnenl for it to be spent on a particular purpose and returned rf unspent, in which case il may be regarded as restricted.
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB NOTES TO THE FINANCIAL STATEMENTS fconllnuedj YEAR ENDED 30 JUNE 2025 (el Resources expended Expenditure is r8cognlsed on an accruals basis as a liability Is Incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities lo which it relates.. expgnditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities. and the sale of donated goods. expgndlture on charitable activities includes all costs incurred by a charity In undertaking actbvilies that further ils charitable airns for the benefit of its bengficiaries, including those support costs and costs relating lo the govemanca of the charity apportioned to charitsble activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitsble a¢livitlgS. All costs are allocated lo expenditure categories reflecting the use of the resource. D1ct costs attributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned between the activities they contribute lo on a reasonable. justifiable and consislenl basis. DONATIONS AND LEGACIES Unrestricted Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 DONATIONS Fees & Interest 47.084 47,084 50.965 50,965 GRANTS Grants SUBSCRIPTIONS Donations and legacies OTHER DONATIONS AND LEGACIES Gift aid 47.084 47,084 50.965 50.965 EXPENDITURE ON CHARrrABLE ACTIVITIES BY FUND TYPE Unrestricted Total Funds Unreslrlcled Total Funds Funds 2025 Funds 2024 Swimming activities 40.423 40.423 44.786 44,786 EXPENDITURE ON CHARITABLE ACTNITIES BY ACTIVITY TYPE A¢ts'viti8s undertaken Total funds direcuy 2025 Total fund 2024 Swimming activities 40,423 40.423 44,786
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB NOTES TO THE FINANCIAL STATEMENTS ( ontinu YEAR ENDED 30 JUNE 2025 CREDITORS: amounts falling due within one year 2025 2024 Trade creditors 2,764 3,225 ANALYSIS OF CHARITABLE FUNDS Unrestricted funds At 1 July 2024 At Income Expenditure 30 June 2025 General funds 51,661 47,084 140.4231 58,322 At Income Expenditure 30 June 2024 1 July 2023 General funds 45,482 50,965 144,786) 51,661
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB MANAGEMENT INFORMATION YEAR ENDED 30 JUNE 2025 The following pag•s do not forni part of tho ftnan¢lal statements. 10
PIONEER 79 (EAST LANCASHIRE) SWIMMING CLUB NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 JUNE 2025 2025 2024 Income and endowments Donations and legacies Fees & Interest Grants Donations and legacies Gift aid 47.084 50.965 Total InMe 47,084 50.965 Expenditure Coaching. teaching and lifeguard Facilities hire Swim England Gala fegs Insurance Accountants charges Printing. postage and stationery SofbNare Website ¢osls Tearn clothing Advertising Bank charges Sundry expenses Payroll Total oxpendltur• 20,913 15,904 21,177 18,345 635 881 737 1.786 101 370 785 936 433 798 654 269 485 40,423 44,786 Net surplus 6.661 6.179