Charity registration number 1168520
Company reglstratlon number 09911905 (England and Wales)
HALTWHISTLE SWIMMING & LEISURE CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GROUP
BUSINESS
ADVISORS
& ACCOUNTANYS
st Matthews House
Haugh Lane
Hexham
Northumberland
NE46 3PU

HALTWHISTLE SWIMMING & LEISURE CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Sharp
A Hugman
M Teasdale
A Mitchell
Mrj Clark
J L Rickerby
Mr M Ridley
J Kenworthy
H R Conlev
(Appointed 26 April 2023)
(Appointed 30 November
2023}
J Clark
M Ridlev
Secretary
M Wilson
Charity number
1168520
Company number
09911905
Prlnclpal address
Greencroft
Haltwhistle
Northumberland
NE49 9DP
Registered office
Greencroft
Haltwhistle
Northumberland
NE49 9DP
Independent examiner
JHart
TC Group
St Matthews House
Haugh Lane
Hexham
Northumberland
NE46 3PU

HALTWHISTLE SWIMMING & LEISURE CEMfRE
CONTENTS
Page
Trustees, report
Independent examlner's report
io
Statement of financial activities
11-12
Balance sheet
13-14
Notes to the financlal statements
15-31

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORn
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporttng Standard applicable in the UK and Republic of Ireland
IFRS 1021 (effective l January 20191"
Objectlves and activities
The Centre is the legary from the former mlne owners in 1975. Originally consisting of three heated outdoor
swimming pools and changing area, it has grown incrementally to embrace a large multrpurpose indoor Sports
Hall, a small café, gym and studlo for classes. There is an outdoor Astro Turf area and car park. Further away,
the Centre Is responsible for the Vlllage Green, whlch offer5 a variety of leisure and recreatlonal facllities
Including a football pitch, a circuit for BMX bikes and a variety of fauna for walker5.
Our charity's purpose is to contribute to the health and wellbeing of the local community by encouragin8
particlpation in 5POrt and exercise. It is described in the objects of our Articles of Association to improve the
condition of life of the inhabitants of Haltwhistle and surrounding area by promoting and providing recreation
facllities lor other leisure time activity) to meet soclal and economic needs, or for the publlc at large in the
interests of social welfare. Haltwhistle is a small town located on the Northumberland/Cumbria borthr
between Hadrian's Wall and the North Pennines. The nearest leisure centre facilities are in Hexham117 miles
distantl and Carlisle124 miles away). Access to these facilities is difficult for the inhabltants of Haltwhistle and
surrounding hamlets due to the rural area and infrequency of public transport.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORll (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Makin
sure our work delivers our aims
We review our aim5, objectives and activities each year. This review look5 at what we achieved and the
outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the
benefits they have brought to those group5 of people we are set up to help, The review also help5 us ensure
our aim, objectives and activities remain focused on our stated purposes. We have referred to the guidance
contained in the Charity Commission's general guidance on public benefit when reviewing our aims and
objectives and in plann ing ou r future activities. In particular, the trustees consider how planned activities will
contribute to the aims and objectives they have set.
The focus of our work
Our main objectives for the year continued to be the promotion and provision of recreational and sporting
activities in Haltwhistle, contributing to the health and wellbeing of the community.
The strategies we used to meet these objectives Included:
providlng high quality sports facilities to create opportunities for participation in sports and social
activities th rough two main sites in the town;
providing coaching and leadership to enable progression in sport to meet individual goals by employing
competent and ambitious staff;
ensuring high quality management and maintenance of the facilities at both locations.
to contribute to the economic and Social strength of the town by enhancing communlty and tourlsm
facilities; and
• exploring future needs of residents of Haltwhlstle and the surrounding area.
How our activi
es deliver
ublic benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public
benefit and they confirm that pu blic benefit has been provided by having aims that fall within the charitable
purposes of the advancement of education, health and amateur sport. All our activitie5 focus on prom oting and
providing leisure and recreationa l activities to improve the condition of life for residents.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Who used and benefited from our 5ervicesP
Our figures show that we had 102,217 users of the leisure centre (the principal venue) for the period from
the l April 2023 to the 31 March 2024. Numbers increased by 8,170 on the previous year. The upturn
demonstrates the Charity's commitment to continue to provide activitres and facilitie5 that meet the needs
of the community and its customers.
We had a good summer season with the swimming pools hosting 27,799 customers. This is a decrease on
last year's user numbers which Is due to the exceptional hot weather we had last year.
In addition to the principal venue, the Centre remains responsible for the Village Green in Haltwhistle,
which hosts organised football matches during the season, as well as recreational use from walking to BMX
biking.
Funding from the Slr James Knott Trust, the Co-op Communlty Fund, the Rothley Trust and the Joicey Trust
enabled us to improve the play equlpment and park area wlth a new trim trail being installed. Tiling to the
free board of the main pool was undertaken, much improving the aesthettcs of the pool.
Northumberland Community Chest and the Chuter CIO helped us to purchase a new bouncy castle and
50ft play equipment for our popular soft play sessions. This has enabled u5 to meet demand by increasing
the amount of toys we can offer, as well as en5urin8 the equipment meets current standards.
We have been able to increase class sizes with the addition of more hand held dumb bells purchased from
funding from the Smith's Trust.
The Community Foundation provided us with a 8rant so we could purchase a pool hoist to assist with
dlsabled access to the pools and to purchase accessible pool ladders for our less able customers.
Funding from Haltwhistle Partnership was used to purchase new gymnastic mats for our gymnastics club
which will benefit over 60 children as well a5 the very young who attend our'Tiny Tumbles. sessions.
The Centre was able to offer the community a fantastic party for the Coronation of King Charles wth
funding from Northumberland County Council's Coronation Fund.
We were able to purchase new football goals, with funding from Barclays Sorted, so we can now deliver
sessions for younger children.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT} ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financlal review
The accounts for the year ended 31st March 2024 detail that the Charity reported net incoming resources of
1£66.5061 compared to £13.360 the previous year.
Many areas of the building and outdoor site have not been updated since 2002 and many improvements
have been carried out this year to ensure the safety of staff and customers and to keep facilities at a level
that meets customer expectation5. The improvements that have been carried out this fi-nancial year
include the repair to the tiling on all three pools. Lighting has been replaced with LED lights to help with
energy costs and the environmental impact. Our fitness suite has been redecorated and old equipment
has been replaced to maintain the health and safety of users. We have had new play equipment installed
in the park area which meets current standards.
New football goals have been purchased to
accommodate new sessions for younger children. A new booking system has been introduced following
feedback from our customers.
At the year end the Charity had unrestrlcted funds totaling £1,586,112. The Trustees have set aside a
designated fund of £150,000 within the unrestricted funds as a reserve to cover any disruption or
downturn in the Centre's income or unforeseen expenditure. A substantial component of these
unrestricted funds were tangible assets £1,352,500 which the Centre is responsible for maintaining
developin8. consisting of a large sports hall, fitness suite, studio, external AstroTurf area and outdoor
swimming pools as well as a village green that include5 an adult football pitch and BMX circuit. These
assets are not convertible to cash without the consent of the Custodian Trustee, which is Ha1twhiSt￿ Town
Council. The Centre is likely to incur extensive legal costs and negotiation should it choose to pU￿ue this
purpose. Restricted and endowment funds amounting to £22,265 were on hand at the year end.
The strategy is to continue to build reserves through planned resource surpluses but in the short term the
trustees have consldered alternative measures to reduce expenditure should such circumstances arlse.
Princi
al fundin
source
The principal Income this year was generated from charitable activities, with an additional Income of
£121,831 from donations and legacies, which includes the continuing grant support from Northumberland
County Council of £56,454 for the Centre's core activities and £41,083 from Haltwhi5tle Town Council.
A further £21.880 was received in grant funding from the following funders.. Community Foundation,
Northumberland Community Chest, Co-op local community fund. Haltwhistle Partnership, Sir Jame5 Knott
and Smiths Trust. These grants have financed the purchase of new equipment or new activities. £2,414
was raised in donations.
Investment olic
Trustees are mindful of the seasonal nature of their operations. Balancing the impact of this against their
financial responsibilities is a complicated task. Trustees are determined to make the most of their improving
liquidity by increasing the return on investment of liquid funds. Investment policies are reviewed at the
beginning of the new financial year.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Mana
em
The trustees have conducted a review of the major risks to which the Centre is exposed. Where
appropriate, systems or procedures have been established to mitigate the risk5 the charity face5. The
trustees seek appropriate advice through their insurers, accountants and Northumberland County
Council.
Internal control risks are minimi5ed by the implementation of procedures for authorisation of all
transactions and projects. Procedure5 are in place to ensure compliance with health and safety of staff,
volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that
they continue to meet the needs of the charity.
Haltwhistle Swimming & Leisure Centre complies with all sporting acting bodies recommendations and
guidance on safe practices and follows the Health & Safety Executives guidance and law. Risk
assessments are in place for the buildings and all activities that take place within the centre, The'Pool
Safety Operating Plan, is in place and reviewed regularly. Lifeguard trainin8 and qualifications meet RLSS
standards and all staff receive instruction on health & safety as part of their induction.
Trustees are widening there options for Investment of funds ensu rlng thelr responslbillty of care and
management of resources and reviewing contracts to obtsin ongoing access to legal advice.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Many areas of the building and outdoor site have not been updated since 2002 and are in need of
refurbishment a nd repair to ensure the safety of staff and customers and to keep facilities at a level that
meets customer expectations.
Directors agreed an improvement plan for the previous financial year with the aim to be completed
within two years. The improvements that have been carried out this financial year include..
Repair of tiling to all pools
New football goals were purchased to support sessions for younger children
A new booking system for swimming is in place
Improvements have been made to the outdoor play area.
Further lighting to be replaced with LED lights
A new leg curl/extension machine has replaced the old leg curl machine in the fitness suSte
Redecoration of the fitne5S 5Uite ha5 been completed
Improvements remalnlng are:
Ongoing exploration of the possibility of adding an all-weather astro pltch (Playzonel
Thi5 is in partnership with Northumberland Countycouncll
Refurbishment of pu blic café area
Redecoration of public and office areas
Further upgrades to plant room
The improvement plan was reviewed at the beginning of this linancial year and directors agreed the new
areas of improvement to be added to the remaining items are:
Redecoration of fitnes5 Studio
Replace the big pool heat retention cover
Replace and add showers to the wet area
Upgrade reception
Dlrectors have deslgnated some funding to carry out the improvements, however external funding will
be sought to support thSs work.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) IcowfiNUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure• governance and management
Governin
Documen
The organisation is a charitable company limited by guarantee, incorporated on 10 December 2015, as
amended by special resolution registered at Companies House on 25 July 2016, registered as a charity on 29
July 2016 and commenced its activities on l April 2017. The charitable company was established under
Memorandum of Association which established the objectives and powers of the charitable company and is
governed by its Articles of Assoclation,
On 6 March 2020, the Charity Commlsslon confirmed that the charlty called Haltwhlstle Social Welfare Charity
{HSWCI Should be treated as a linked charity and treated as forming part of Haltwhistle Swimming and Leisure
Centre, which would be the reporknng charity, under Part 4 Iregistrationl and Part 8 laccountingl of the Charities
Act 2011. This charity was responsible for the land and recreational facilities at the town's village green.
The trustees, who are also the directors for the purpose of company law, and who served during the year and
up to the date of signature of the financial statements were:
A Sharp
A Hugman
M Teasdale
A Mitchell
Mrj Clark
J L Rickerbv
Mr M Ridlev
J Kenworthv
H R Conley
J Clark
M Ridley
{Appointed 26 April 20231
(Appointed 30 November 20231
ru
ee
and Trainin
All of the trustees are familiar with the practical work of the charity and visit the centre regu larly, Some of them
help voluntarily at the centre. New trustees are introduced to our work by the chairman and centre nBnager to
familiarise themselves with the charity and the context within which it operates. This covers:
The obligations of trustee members.
The main documents which Set out the operational framework for the charity including the
Memorandum and Articles.
Resourcing and the current fi na ncial position as set out in the latest published accounts.
Future plan5 and objectives.
Trustees are signp05ted to the Charity Commission website and the Commission's guide "the Essential Trustee"
as a follow up to these sessions. A question & answer pack will be provided to all new trustees f rom the charity
commission pu blication "the essential trustee" All new trustee5 are provided with the Articles of Association
and the latest financia I statements. An introduction to the services and activities of the Centre 15 provided by
the centre manager.

HALTWHISTLE SWIMMING & LEISURE CENTRE
TRusfEES' REPORT (INCLUDING DIREcfoRS' REPORT) ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The 9 trustees of Haltwhistle Swimming and Leisure Centre, who are also direttors, meet monthly and are
responslble for the strategic direction and policy of the charity. The trustees have received full financial
and admlnistrative reports at each meeting from the Manager.
The Events commlttee have met regularly during this period. The events committee is ran by Judith
Rickerby, Michael Ridley, Amanda Mitchell and Mabel Teasdale, who are also trustees. They have,
alongside staff a nd volu nteers held several successful fundraising events including raffles, a very successful
plant fair and prize bingo. Thank you to the Events committee for all their work In organising and delivering
the fundraising events,
The centre manager is responslble to the Board of trustees and hold regular meetings Wlth the charman
to ensure that the charity dellvers the servlces speclfied and the key oblectives are met. The centtp
manager has responsibility for the staff team and also to ensure that the team continue to develop their
skills and working prattices In line with good practice. A scheme of delegation Is In place and the day to
day responsibility for the Centre rests with the duty managers.
There are no related party transactions in the year, although members of Northumberland County Council and
Haltwhlstle Town Councll have representation in the trustees of the Centre.

HALI ¥vHISTLE SWIMMING & LEISURE CENTRE
TRUSTEES, REPORT (INCWDING DIREcfoRS' REpom (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
And finally...
I would like to thank the staff, the trustees And our volunteers for their continued hard work and commitment
to the Centre. We are very grateful for the financial support we have received from Northumberland County
Councll and Haltwhistle Town Council and the advice and support from Active Northumberland over the past
vear. We will continue to work closely with them. regarding the business and financial support we need to
implefflent our idea5 and to safeguard the future of the Centre,
The trustees, report was approved by the 8oard of Trustees.
A Sharp
Trustee
Igl li.z+
M Teasdale
Trustee

HALTWHISTLE SWIMMING & LEISURE CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRLIsT￿ OF HALTWHisnE SWIMMING & LEISURE CENTRE
I report to the trustees on my examlnation of the financlal statements of Haltwhistle Swlmmlng & Lelsure Centre
(the charbtyl for the year ended 31 March Z024.
Respon51bllitles and bas65 of report
As the trustees of the charty land aI501ts dlrector5 for the purposes of company lawl vou are re5ponslble for the
preparatlon of the financlal statements in accordonce with the requirements of the Companies Art 2006 {the 2006
Havlne satlsfled rnyself that the financlal statements of the charlty are not requlred to be audlted under Part 16 of
the 2006 Act and are ellElble lor independent examination, I report in respect of my examlnation of the charivs
financial ststements carrled out under section 145 of the Charitles Act 2011 Ithe 2011 Actl. In carrying out my
exarninatlon I have followed all the applicable Directlons given by the Charity Cornmi5$1on under sectlon 14515llbl
of the 2011 Art.
Indep•nd•nt examlner'$ slat•m¢nt
Slnce the charlty's gross Income exceeded £250.LWJO your examlner must be a member of a body Ilrted In sectlon
145 of the 2011 Act. I confirm that l am quallfled to undertake the examlnètlon becaus* l am a rnember of ICAS,
whlth is one of the115ted b¢>Jles.
I have completed my examlnatlon. I conflrm that no matters have come to my attentlon In connection with the
examinatlon givlng me cause to belleve that In any materlal ￿SPeCt..
accountlng records were not kept in respect of the charity as required by Section 386 of the 2006 Act: or
the flnanclal statements do not accord with those records,. or
the financlal statements do not comply wlth the accounting reqU1￿MentS of sectlon 396 01 the 2006 Act
other thpn any requirement that the accounts glve a true and falr vlew whlch15 not a matter considered as
part of an independent examination; or
the financlal statements have not been prepared In accordance wlth the methods and PflncS?les of the
Statement of Recommended Practlce for accountlng and reporting by charities appllcable to charltles
preparlng their accounts In accordance w￿h the Flnanclal ReportinK Stondard applicable In the UK and
Republlc of Ireland (FR5 1021.
I have no concern5 and have come across no other matters In connectlon with the examlnation to which èttentlon
should be drawn in thls report in order to enable a proper understandlng of the financial 5tatément5 to be
reached.
IA.Y
JHart
TC Group
St Matthews House
Haueh Lane
Hexham
Northumberland
NE46 3PU
Dated:
10

HALTWHISTLE SWIMMING & LEISURE CENfRE
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE AccOu￿r
FOR THE YEAR ENDED 31 MARCH 2024
Current financial year
Unrestricted Designated Restricted Endowment
funds
funds
funds
funds
Total
Total
2024
2024
2024
2024
2024
2023
Notes
Income and endowments from:
Donations and legacie5
Charitable activitie5
Investments
Other income
99,951
323,710
4,665
9,721
21,880
121,831
323,710
4,665
9,721
124,249
316,237
3,809
9,748
Total Income
438,047
21,880
459,927
454,043
enditure on:
Charitable activities
457,552
67,142
1,739
526,433
440,683
Net (out8oln811
incoming resources
before transfers
119,5051
167,142)
20,141
166,506)
13,360
Gross transfers between
funds
124,407)
35,412
111,005
Net {expenditurel/income for
the year/
Net movement In fvnds
143,9121
131,730)
9,136
166,506)
13,360
Fund balances at l April
2023
160,026
1,501,728
4,629
8,500
1,674,883
1,661,523
Fund balances at 31
March 2024
116,114
1,469,998
13,765
8,500
1,608,377
1,674,883
The statement of financial activities includes all gains and losses recognised in the year.
The statement of fi nancia l activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.
The Statement of financial activitie5 also complies with the requirements for an income and expendFture account
under the Companies Act 2006.
11

HALTWHISTLE SWIMMING & LEISURE CENTRE
STATEMENT OF FINANCIAL AcfiviTIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year
Unrestricted Desl8nated Restricted Endowment
funds
fund5
funds
funds
Total
2023
2023
2023
Z023
2023
Notss
Income and endowments from:
Donations and legacies
Charitable activitres
Investments
104,940
316,237
3,809
9,748
19,309
124,249
316,237
3,809
9,748
Other income
Total Income
434,734
19,309
454,043
enditure on:
Charitable activities
377,471
60,099
3,113
440,683
Net (outgoin8)/incomlng
resources before transfers
57,263
{60,0991
16,196
13,360
Gross transfers between funds
(89,8121
103,658
113,8461
Net (expendlture)lincome for the year/
Net movement in funds
(32,5491
43,559
2,350
13,360
Fund balances at l Aprll 2022
192,575
1,458,169
2,279
8,500 1,661,523
Fund balances at 31 March 2023
160,026
1,501,728
4,629
8,500
1,674,883
The statement of financial activities includes all gains and losse5 recognised in the year.
The statement of financial activities includes all gains and losse5 recognised in the year. All income and
expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.
12-

HALTWHISTLE SWIMMING & LEISURE CENTRE
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bankand in hand
13
1,361,000
1,397,869
14
15
5,429
21,600
310,728
3,021
19,011
335,794
337,757
357,826
Creditors: amount5 fallin8 due wlthln
one year
17
166,264)
151,557)
Net current assets
271,493
306,269
Total assets less current liabilities
1,632,493
1,704,138
Creditors: amounts falling due after
more than one year
18
124,1161
129,2551
Net assets
1,608,377
1,674,883
Capltal funds
Endowment funds
Income funds
Restricted funds
Unrestricted funds
Designated fund5
General unrestricted funds
21
8,500
8,500
20
13,765
4,629
23
1,469,997
116,115
1,501,727
160,027
1,586,112
1,661,754
1,608,377
1,674,883
13

HALTWMISTLE SWIMMING & LEISURE CENTRE
BALANCE SHEEf (CONTINUED)
ASAT31 MARCH 2024
The company is entltled to the exemption from the audit requirement contalned in sectlon 477 of the Companies
Act 2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying wlth the requirements of the Companles Act 2006
with respert to accounting record5 and the preparation of financial ststements.
The membefs have not required the company to obtaln an audit of Its financial statements for the year in
que5tlon In accordance wlth section 476.
These flnanclal ststements have been prepared in attordance wlth the provlsions appllcable to cofflpanles subject
to the small companies regime.
The financial statements were approved by the Trustees on .......... .
A Sharp
Trustee
M Teasdale
Trurtee i È. 09.
Cornpany Re8lstrallon No. 09911905
14.

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Haltwhi5tle Swimming & Leisure Centre is a private company limited by 8uarantee incorporated in England
and Wales. The re8i5tered office is Greencroft, Haltwhistle, Northumberland, NE49 9DP.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006 and 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 IFRS 102) leffective l January 20191 The charity is a Public
Benefit Entity as defined by FRS 102.
The charlty has taken advantage of the provlsions in the SORP for charities applylng FRS 102 Update Bulletin
I not to prepare a Statement of Cash Flows.
The financial statements are prepared In sterllng, whlch is the functional currency of the charity. Monetary
amounts in these financlal statements are rounded to the nearest £.
The financial statement5 have been prepared under the historical cost convention. The principal a￿ ountin8
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the golng concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charltable
objectives.
Designated funds are unrestricted funds set aside by the trustees for a specific purposes and do not form
part of 'free funds,.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions hwe been
met, the amounts can be measured reliably, and it is probable that income will be received.
1,5 Expendlture
Expenditure is accounted for on an accruals basis, Expenditure include5 any VAT that cannot be fully
recovered and is classified under the heading of the financial Statements to which it relate5.
15-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL sfATEMENTS IcoMfiNUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses. Expenditure on items that are over £1,000 and capital in nature are
capitalised.
Depreciation is recognised so as to write off the cost or valuation of assets less thelr residual values over
their useful lives on the following bases:
Buildlngs
Land
Plant and equipment
Fixtures and fittings
Solar Panels
Sports equlpment
2.7% straight line
No depreciation
IO% straight line
20% reducing balance
7.1% straight line
50% reducing balance
The 8aln or loss arlslng on the disposal of an a55et is determined as the dlfference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activitie5.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there 15 any indication that those assets have suffered an impairment Ios5. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the IM￿Jrment
loss lif any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other 5hort-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
16-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.10 Flnancial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial Statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention tosettle on
net basis or to realise the asset and settle the liability simultaneously.
Basicfinanciol assets
Basic financial asset5, which include debtors and cash and bank balances, are inltially measured
transaction price including transaction costs and are subsequently carrled at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts dlscounted at a market rate of Interest. Financial
asset5 cla55ified as receivable within one year are not amortrsed.
8a5icfinanciul liabilitie5
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument 15 measured at the p￿sent
value of the future payments discounted at a market rate of interest. Financial liabilities clas5ifi.ed as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obllgations to pay for goods or servlces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilitles If payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost Using the effective interest method.
Derecoqnition offinancial liabllities
Financial liabilities are derecognised when the charit¢s contractual obligations expire or are discharged or
cancelled.
1.11 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity Is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged a5 an expense as they fall due.
17-

HALTWHISTLE SWIMMING & LEISURE CEKfRE
NOTESTO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Donations and legacles
Unrestrirted Restrlcted
funds
funds
2024
2024
Total
Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grant income
2,414
97,537
2,414
119,417
8,600
96,340
8,600
115,649
21,880
19,309
99,951
21,880
121,831
104,940
19,309
124,249
Donations and 81ft5
Donations
Haltwhlstle Town
Council
George Reed
Events Committee
Bardon Mill Parish
Council
2,214
2,214
2,018
2,018
300
200
6,082
300
2(JJ
6,082
200
200
2,414
2,414
8,600
8,600
18

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS ICOhrriNUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons and legacles
(Continued)
Grants receivable for
core activities
Community
Foundation
Sport England
Northumberland
County Council
Haltwhistle Town
Council
Co-op Local
Community Fund
Haltwhlstle
Partnership Llmlted
Slr James Knott
Smiths Trust
Joicey Trust
Other
9,605
9,605
5,350
1,260
5,350
1,260
56,454
2,549
59,003
56,454
4,000
60,454
41,083
41,083
39,886
39,886
1,631
1,631
1,000
1,000
5,000
1,000
2,500
6,199
2,500
6,199
1,095
1,095
97,537
21,880
119,417
96,340
19,309
115,649
Income from charltable actlvltles
Unrestrlcted
fund5
2024
Unrestricted
funds
2023
Leisure activities
323,710
316,237
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Inte￿5t receivable
4,665
3.809
19-

HALTWHISTLE SWIMMING & LEISURE CENTrE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
Unrestrlcted Unrestricted
fund5
funds
2024
2023
Solar Panel Income
9,721
9,748
Charitable actlvlties
Lelsure
activities
2024
Leisure
actlvltles
2023
Staff costs
Leisure activities
210,553
231,961
188,135
177,760
442,514
365,895
Share of support costs (see note 81
Share of governance costs (see note 8)
77,272
6,647
68,796
5,992
526,433
440,683
Analysis by fund
Unrestricted fu nds
Designated funds
Restricted funds
457,552
67,142
1,739
377,471
60,099
3,113
526,433
440,683
-20-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to actlvities
2024
20Z3
Depreciation
Office costs
Bank charges
Governance costs
67,142
7,763
2,367
6,647
60,099
5,362
3,335
5,992
83,919
74,788
Analysed between:
Charitable activities
83,919
74,788
Governance costs Includes Independent Examination fees of £3,500.
Net movement in funds
2024
2023
The net movement in funds is stated after charging/lcrediting):
Depreciation of owned tangible fixed assets
67,142
60,099
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits fr(Th the
charity during the year.
11 Employees
The average monthly number of employee5 during the year wa5:
2024
Number
2023
Number
17
20
21

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2024
11 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
195,015
7,945
7,593
174,585
6,621
6,929
210,553
188,135
Remuneratfon and benefits received by key management personnel who have authority and responsibllity
for planning, directing and controlling the activities of the charity, amount to £37,57912023- 32,950).
There were no employees whose annual remuneration was more than £60,000.
12 Taxatlon
The charity Is exempt from taxation on its activities because all its income Is applied for charitable purposes.
-22-

CL
Q < CJ

HALTWHISTLE SWIMMING & LEISURE CE￿[RE
NOTES TO THE FINANCIAL STATEMENTS (COhrriNUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Tanglble fixed assets
(Continued)
The custodial trustees of the land, upon which the buildings have been constructed, are the Haltwhistle
Town Council, with a permanent endowment to the charity, who are responsible for the management of the
land and buildings.
14 Stocks
2024
2023
Raw materials and consumables
5,429
3,021
15 Debtors
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
6,738
3,691
11,171
844
402
17,765
21,600
19,011
16 Loans and overdrafts
2024
2023
Bank loans
32,502
37,641
Payable within one year
Payable after one year
8,386
24,116
8,386
29,255
Amounts included above which fall due after five years:
Payable by instalments
4,931
6,727
The fixed rate unsecured loan from Northumberland County Council is repayable by quarterly instalments
until 30/612028, with interest fixed at 2.07%. Haltwhistle Town Council act as guarantors for the loan.
-24-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Credltors: amounts falling due within one year
2024
2023
Notes
Bank loans
Othertaxation and social security
Trade creditors
Other creditor5
Accruals and deferred income
16
8,386
3,979
36,133
12,805
4,961
8,386
1,699
25,118
10,696
5,658
66,264
51,557
18 Creditors: amounts falling due after more than one year
2024
2023
Notes
Bank loans
16
24,116
29,255
19 Retirement benefit schemes
2024
2023
Defined contribution scheme5
Charge to profit or loss in respect of defined contribution schemes
7,593
6,929
The charity operates a defined contribution penslon scheme for all qualifying employees, The assets of the
scheme are held separately from those of the charity in an independently administered fund.
-25-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
The restricted funds of the chartty comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At l Aprll 2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Micro8rant
Coronation Pool Party
Gyrn Equipment
Astro Pitch
Lifeguard Course
Soft Play Equipment
Pool Ladders and Lift
Gymnastics Equlpment
Park
Football Sessions
500
{190)
1500}
310
500
1,000
1,000
779
2,850
1779)
2,850
3,144
9,605
1,000
6,631
15491
12,595)
9,605
11,0001
{6,6311
500
15001
4,629
21,880
{1,7391
{11,0051
13,765
Prevlous year:
At l Aprll 2022
Incoming
resources
Resources
expended
Transfers At 31 March
2023
1,576
11,576)
Microgrant
Astro Pitch
Lifeguard Course
Gymnastics Equipment
Pilates
Queens Jubilee Activities
Spinning
Sport England Speaker
Park
Football Sessions
500
500
779
2,850
779
5,350
1,000
1,260
500
6,000
799
3,400
500
{2,5001
1901
(2271
15001
15731
(7991
1,500
12,410)
11,033)
15,4271
13,4001
500
2,279
19,309
13,1131
113,8461
4,629
-26-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
{Continued)
Astro Pitch
Northumberland County Council have provided a grant to enable the 'Walk & Talk, group to visit dlfferent
locations. This is still to be uti lised.
Lifeguard Course
Community Foundation Grant, provided by Newcastle Building Society to train new lifeguards for the
Summer Season, This fund has now been fully expended. Two additional grants were received from the
Communlty Foundation, the first from the Blackett & Riddell Family Community First fund and one lifeguard
course was run Successfully. There remains a balance of £2,850, from the Winter Family Trust which is still
to be expended
Gymnastlc5 Equlpment
A grant from the Northumberland County Council Community Chest and a donation from the Gymnastics
Club was used to purchase a new tumble track and box. The fund is now expended.
Pilates/Speaker
Money was given from the Sport England Jubilee fund to provide a class suitable for those less able or more
mature, a5 well as to purchase a new speaker system and mats for the class. This fund is now expended.
Queens Jubilee Activitie5
A Jubilee Pool Party was funded by Northumberland County Council's Queens Platinum Jubilee Fund. This
fund is now expended.
Spinning
Funds were provided by the Smiths Trust and Northumberland Communlty Chest which was used to
purchase new spinning bikes, This fund is now expended.
Park
Grants were received from the Joicey Trust and Rothley Trust to purchase new equipment in the park area.
This work has begun and the grants received have been used to purchase and fit some new equipment.
Work wlll be completed by next season.
-27-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
(Continued)
Micro Grant
Northumberland County Council have provided a grant to enable the 'Walk & Talk, group to visit different
locations. This is still to be uti lised.
Football Sesslons
A grant from Barclays Sported will be used to purchase small, portable football goals that can be used for
youn8er children in variou5 locations.
Gymnastics Equipment
Mats were purchased with the help of the Karbon Community Fund. The fund is now expended.
Football Sessions
Barclays Sorted enabled us to purchase new smaller football goals to enable sessions to take place for
younger chlldren, The fund is now expended.
Soft Play Equipment
Northumberland Community Chest and the Chuter CIO helped us to purchase a new bouncy castle and
50ft play equipment for our popular soft play sessions. This fund15 now expended.
Park
Funding from the Sir Jame5 Knott trust, the Co-op Community fund the Jolcey Trust and Rothley Trust
enabled us to improve the play equipment in the park area. This fund is now fully expended
Gym Equlpment
We will use this fund from the Smiths Trust to purchase new hand held dumb bells
Pool Ladders and Disabled Lift
The community Foundation provlded us with funding to purchase a pool hoist to assist disabled customers
and acce55ible ladders for the big pool for our less able customers.
Coronatlon Pool Partv
The Centre was able to host a fantastic party for our community to celebrate the coronation of KI￿ Charles.
This fund is fully expended.
-28-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL sfATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Endowment funds
Endowment funds represent assets which must be held permanently by the charity. Income arising onthe
endowment funds can be used in accordance with the objects of the charity and is included as unrestricted
income. Any capital gains or losses arisin8 on the assets form part of the fund.
Movement in funds
Rèsources
Transfers Galns and losses
expended
Balance at
l Aprll 2023
IncomlnB
resourtes
Balance at
31 March 2024
Permanent endowments
Burnfield land {HSWC)
8,500
8,5Tr)
8,500
8,500
Burnfleld Land (HSWC)
On 6 March 2020, the Charity Commission confirmed that the charity called Haltwhistle Soclal Welf¥e
Charity (HSWCI should be treated as a linked charity and treated as forming part of Haltwhistle Swinyning
and Leisure Centre, which would be the reporting charity, under Part 4 Iregistrationl and Part 8 laccountin81
of the Charities Act 2011.
The effect of linking the charities is..
the charities are registered under a single registration number; and
the trustees are required to prepare a slngle set of accounts for the reportin8 charlty and the linked
charity, which within the individual funds of the linked charity are reported as endowment funds.
The Ilnklng of charities under section 12 is an admlnlstrative linkage, for reporting purposes onty. It does not
change the separate legal entity of the charities, or the nature of endowment funds and it does not
constitute a merger. The trustees are under a duty to ensure that the funds of each charity are applied solely
in accordance with the respective trusts.
A5 such the land held on endowment in HSWC has been introduced into the account5 for Haltwhistle
Swimming and Leisure.
-29-

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted Endowment
funds
funds
Total
2024
2024
2024
2024
2024
Fund balances at 31 March 2024 are
represented by:
Tangible assets
Current assets/lliabilities)
Long term liabilities
1,352,500
141,614
(24,116)
8,51KI
1,361,000
271,493
124,1161
116,114
13,765
116,114
1,469,998
13,765
8,500
1,608,377
Unrestrlcted
funds
Deslgnated
funds
Restrirted Endowment
funds
funds
Total
2023
2023
2023
2023
2023
Fund balances at 31 March 2023 are
represented by:
Tan8ible assets
Current assetsllliabilitiesl
Long term Ilablllties
1,389,369
141,614
{29,255)
8,500
1,397,869
306,269
129,2551
160,026
4,629
160,026
1,501,728
4,629
8,5(X)
1,674,883

HALTWHISTLE SWIMMING & LEISURE CENTRE
NOTESTO THE FINANCIAL 5TATEMENT5 (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Designated funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated fund5 which have been set aside out of unrestricted funds by the trustees for specific purposes.
alance at
l Aprll 2012
Resourc
expended
Transfers
Balance 8t
l Aprll 2023
Resources
expended
Transfers
Balance at
31 Marth 2024
Fixed Assets
less Liabilities
Set aside
Reserves
1,358,169
160,099)
53,658 1,351,728
167, 1421
35,412 1,319,998
loo,000
50,000
150,000
150,000
1,458,169
160,099}
103,658 1,501,728
167, 1421
35,412 1,469,998
Fixed Assets le55 Loan Liabilities
The trustees have set aside fu nds equating to the fixed assets less outstanding loans, which represent assets
which are not liquid and cannot be easily realised.
Set aside Reserves
The trustees agreed to establish a target reserve of £150,000 to cover any disruption or downturn in the
centre's income or unforeseen expenditure.
24 Operating lease commitment5
Le55ee
At the reporting end date the charity had outstanding commitment5 for future minimum lease payments
under non-cancellable operating lease5, which fall due as follows..
2024
2023
Within one year
Between two and five years
4,306
4,518
3,922
8,824
8,824
12,746
25 Related party transattions
There were no disclosable related party transactions during the year12023- none).
31