2024-12-31-accounts

]VAME.. TOPSIL4MSWIMMING POOL ASSOCL4TION (CFL4RITABLEINCORPORA TED ORGAIV1&4TION) ANNUAL REPOR TAND FINANCIAL STA TEMENTS ADDRESS.. FORE STREET TOPSIL4M EXETER DEVON EX3 OHF ACCOUNTS.. FOR THE YE4R ST TO 31 DECEMBER 2024

To sham Swimmin PoolAssocialion For the ear ended 31"Decettther 2024 Con¢ents eNo. Charity Details Trustee3 Report Jndependent Examiner's Report 3&3a Receipts andPayments Account Balance Sheet Notes to the Financial Statements

To sham Swi#unin Poolknoeialion Chari ormatson ar ended31 Decgmbep 2024 Clwity Name.. Topsham Swimming Pool Association Re￿stered Charity No. 1185843 Address.. Fore Sireet Topsham E¥eter Devon Er3 OHF Tn4Stees.' Derek Whittingham (President) Jane Thomas (Acting Chairperson) Sharon Orchard (Secretary) DavidRi¢hard¥on (Treasurer) Harrill Jacqueline Minto Alan ThomL Sharon Wannell Hayley Smiih (Appointedmay 24) Kathryn Japnes (ResignedDecember 24) Peler Tapp (ResignedFebruary 24) Elizabeth Trevelyan (Chairperson){Resigned August 2024) Dorothy WhittinghLVn (ResignedApril 24) Page I

sham Swimpmn PoolAssocialion Trwtees Re ear endin 31" December 2024 The Tn￿teeSpTe8en¢ their report together withfil￿nCiaI statemep7ts covering the year ending 31°, December 2024. Thefinancial statements have beenprepared in accordance with appropriate accounting policies and comply with the c}￿rIneS Trust Deed and the Charities Act 2011 the Statement of Reconmwnded Practice. Accounting reporting by Charitiey Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FKS 102) and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). The Topsham Swimming Pool Associalion is a Choritable Incorporated Organisation (CIO) which commenced on ihe Il, June 2019 with assets and liabililies trapLsferred from the previous Charity no. 271140. The main objecls of the CIO is to promote within the local community swimming activities in the open air and it is opera¢ed ￿ a notfor profil charity by the Board of Trustees. The pool is open from E(uter until September of each year and li fully support& a swimming Club together with various schools who are involved in leaching Iheir local children. charity also supporls a ihriving early morning swimming club which operates belween Ihe Easler apkl sununer opening times. The charity employs suitably qualified lifeguards ihroughout the season who have been traipzed by the Royal Life Saving Society and are remt4nerated in accordance with the appropriale ternu and conditions. The pool was originally opened in 1979 and it is the heart ofthe local commt4nity where they Can enjoy swimming in the open air during the season runningfrom &7Ster until September on a daily basis. The report was approved by (he Trnstees on the Acting Chairyerson Secretary Page 2

sham Swimmi A&vociarlon cio Ch Commission R on Nwnber 1183843 nde endent Examiner's Re ort to ihe Trwlees o ear to 3ff Dece sham Swlmmin Ass lathin r202 I report on thefiph7n¢ial Sialepnents of ihe Trnstfvr the year to 31" December 2024 as set out on pages *8. This reporl is made solely to the chtTity'$ Tn￿legs, ag a body, in accordavce with Seclion 145 of the Charities Act 2011. My work has been underiaken so i1￿¢ I mighi stale lo the charity's Tn￿¢eets those Tnalters I om required ¢0 state lo them in this repori andfor no other purpose. To ihefvllest extenl perniilted by law. Ido nol accepl or assume rgsponsibility to awne other ihan the charity and the ch￿Ity's Trnslees as a boty, for my workfor Ihis report orfor the opinions I haveformed ibilities o Trus¢eeJ a dExomlner The charity's TYusÉees are respongiblefor ihe preparation offinancial statemenls. The charity's Trustees consider that an audit is not requiredfor ihis year t4nder Section 144 ofthe Charilles A 201J and¢h￿ independenl exaTninalion is needed. It is my retspopuiblllty to." examine ¢hefinancial Statements ￿￿er Seclion 145 ofihe 2011 Act. to follow the procedureJ laid down in ihe General Direclions given by ihe, Charity Commission under Section J45(5)fb) ofthe 2011 Act to state wheiherparticular matlers have come to ry atteffjion nde￿ E¥aminer's R My ayamination was carried out in accordance with the General Directions given by the Charity Cornmission. An examination incltales a review ofthe accowiting records keN by the charity (￿￿ a comparison of ihe fipzancial statÉmenis presented wilh those records. li also includes consideration of any wiwual items'or disclosjres in ihe financial statements and seeking explanalions from the T￿￿tee$ ¢oncerning ony swh malters. The procedures undertaken do no¢provide all the evidence ihat would be reqtlired in an athlil and consequently no opinion is given as ¢0 wheiher ihe fmancial statemenl present a 'trt4e (mdfair view. and the report is limitedto ihose mthiers sel oul in the Btalement below. Poge 3

sham Swan￿1￿ PoolAssocl(&IoH cio Char Conyntsslon R Isimilon Nuttther 1183843 Inde ndeni Eydminer's R rt to ihe Truste￿ o sham Swimmln Assocldtlon earto 31" December 2024 Con£ Inde endentEramlner's Statement In Col￿ectIon with ry ￿aMinatIOp4 no malter has come lo my allention.. a) which suves me reasonable camve lo believe th￿ in moleTialrespect the requffeTnents.' - to keep aCco￿lIng recor￿ in acCord￿￿e wilh Section 130 ofthe 201J Acl, and - ToprepaTefinancial slalemenls which accord with the accounting records (V￿coMply with ihe accounling requiremepjts ofthe 2011 Act,. have not been met,. or b) to whick in ry opinion, attenlion should be drtTwn in order to enable a proper undersianding ofihefmtwcialstatements to be reached. Mr T Vmilly FFA T Vmills & Co 19 RichmondRoad 12 February 2025 Devon EX4 4JA Page 3a

sh'am Swlmnmn Rece PoolAssoci4thon meHtsAccounts CIO Year lo 31.1124 Year to 31.12.23 Note Pool ralin Pool Usage 90691 129592 SiaffCos¢s 314Ql 15459 11760 5954 5500 5201 1678 12768 238 725 19 47725 11789 17554 8291 4949 10085 254 11622 196 442 50 Electricity Water Charges Ipuunmce Chemicals Cleaning Mainlenance Rtsbb￿h Removal TelepFwne Printing & Siaiionery Adverliying Professional Fees Swthies Cloihing E¥Fen3e Donations Depreciation CardFee 3178 1858 2741 496 21811 8425 1252 118454 125871 Operating L￿S/S￿￿1￿8 (27763) 3721 GeneralRevenue Vefftling Surpl Equipment Swpluy 7nk/BuildingSocietyJnteresl Gr(￿1 Genera1Donatso￿ & GiftAid 1104 580 1671 1096 492 1170 7844 18620 21429 12273 Overall Def￿lI/S￿pjWI0r the Year (6334) 15994 Page 4

sham Swimmin PoolAssocia¢ion CIO Balance Shed ￿ 31° December 2024 Year to 31.12.24 Year lo 31.12.2 Note FLYedAs5ets Pool ¢wdBuildings Plant apkl Equipment Furniture apklFiYture3 298290 99543 43002 287766 62394 13625 440835 363785 CwreHiAssets Virgin Accowit LloJ¥ls Bank Treasurer s Accowit Lloyds Reserve Accowit C<￿h in H¢md Debtors 27827 37839 40334 87038 32157 25003 141 io 7500 113500 144339 CurrenÉLiobililies Swthy Creditors (18294) (2971) (18294) (2971) TolalAssets Less CurreniLlabUilies 53604J 505153 The Fundw o the Ch General Resérve at 31.12.23 505153 489159 Less/AddDeficit/Surylwfor Year FYrite-offoJPlant AddPlant Grants (6334) (52278) 89500 15994 536041 505153 Jane Tho cllng chalry￿rS0n Date.. Page 5

sh'am Swimmin Income dnd PoolAssocialion endilureAccount aAdBalaAce She Noles toAceo Note I Pool & Planl & Planl & Furnilur¢& Buildings Equipment EqulpmenÉ Cost up to Cost 2014 2013 onw(ffds Tolal CosL/Valuation At 31 December 2023 Addition D&sposals/Loss 287766 10524 58487 56277 J00487 (J9824) 37235 40J28 439765 151139 (78311) (58487) At 31 December 2024 298290 136940 77363 512593 reciation 5A ofNB Y IO¥o SL 20/0 SL At 31 Decepnber 2023 Chargefor Year On disposals 26033 26337 iiooo 23610 10751 75980 21811 (26033) (26033) At 31 December 2024 37397 34361 71758 NBY Ai 31 December 2024 298290 99543 43002 440835 At 31 December 2023 287766 32454 29940 13625 363785 Page 6

ham Swuiunin PoolAssocialion CIO Noles lo the Finoncidl Sialemenis ear to 31"December 2024 Nots 2- Pool Uya Pool Takings Donation-. Nvtters Club Donation- SwimTning Club Pool Parties/School Swimming Lessons 53822 20000 5000 11869 90691 Nole 3-MalAlenance Pool Maintenance & Repairs Suppori SofhvaTe Equipmepts Re?￿al 10837 7S)9 1132 12768 Note 4- Pro enional Fee& T V A<ills & Co. Iyaler Quality Testing Clwges 1352 1846 3178 Note S- GenernlDonations and G" M￿￿ Income UOOO FundRaising Co-operalTve Community Ftsndsckme Inl(md Revenue GiftAld Friends of ISPA Jus¢ Giving Pyivate Dopwtion Topsham Fajye 434 2422 248 3J57 4865 5000 2500 18620 Page 7

sham Swimmi Iyotes lo the Flnanclal PoolAssocialion CIO ear lo 3F Deeember 2024 IYotg6-E meni Grants ReethieA Bernardsunley Fowidation Garfield Weston Foundalion Eyeler Chief3 Foundation Valencia Comm&nity Fwid 10000 15000 15000 49500 89500 7- Surtdries Volunteers, End ofseason Party andAGM Nei Cost ofsapphire 45 Event 515 1343 1858 NOÉÉ 8- Sund Credi¢ors Re&tres to Balance Outstanding Pool Cover in Dispute 18294 18294 Note 9- Plant Wrillen O Iyith the Pwchase ofNew Boilers, Covers andEquipmenl, Value Writlen Off Old Eguipment 52278 52278 Nole l(P- Debton Relates to Balavce duefrom Eyeler Chiefs Foundation re. Pool Cover 7500 7500 Page 8

Topsham Swinllning PoolA&sociaiion Fore Street Topsham Exeter, EX3 OHF Charity No- 1183843 Tel- 01392 874477 Website - i￿[e-mail] MINUTES Annual Ceneral Meethig Thursday 13 March 2025 - 8.00 p.m. Top5ham Swlmmlng Pool Attendance As per attached attendance sheet Weleome Derek welcomed everyone to the meeting and thattked them for coming along to support us. Apologies Sharon Wannell Maria Trylska Carol Hend¢rson Reports for the yeAr endlng 31st December 2024 Chalrperson (Jane Thomas) Welcome to ¢v¢ryon¢ and thallk you for attending. It is with regret we have to say that Derek is standing down as Pr¢sid¢nL Derek has b¢¢n at the pool since the begtnning and is a fountsin of knowledge. We thank Derek very much for all hts wod( and dedication to the Pool. Derek will still be around helping with litt[¢ things in the background. We had a mixed season and due to plant room works we were unfortunatety unable to offrr cold wat¢r swimming sessions. Th¢ works have now been done in th¢ plant room InCh￿ing having new boilers installed. Thanks to David for securing the grant funding to cnablc thcse works to bc compictcd. The Nutters and Swin]ming Club had good seasons and we thank them for their support and donations wbi¢h are gratefully ￿e1ved.

Thanks to all our volunfrers for their continued support and work on covering the desk. We are now looking forward to a good SUCC￿fi]I season for 2025. fb) Treasurer includingpreyentalion ofthe Accountsfvrprevioms year (David Richardson) David gave his rewrt on the a￿unts, talked through the pages and ¢xplained v￿lOuS of the entries. Copies of the documents wff¢ distrjbuted at the meeting. Trevor Mills (Accountant) confirmed the accounts were satisfactory and th¢ pool is in a good position financially. Trevor thanked David for his work on keeping our books as this in turn makes his Eife easier when checking thenl TT¢vor confimied be had b¢¢n approached for fillther inforn￿tion from th¢ Inland Revenue and this has now been dealt with and r¢solved. The A￿oUnts were proposed byA]an Thoma& s¢conded by Jackie Minto and a¢cepfrd by all present. Elecilon of Offlcers & Commlttee for 2025 ConfirnKd Officers . Chaimwi Jan¢ Thomas Secretary Sharon Orchard Treasurer David Richardson The followi1￿ w¢r¢ also appointed as new Trust¢es - Liz TTevelyan Paula McCr¢e Carol Henderson Linda Szarolea The above was proposed by Liz Edwards, s￿onded by Derek Whittillg and accepted by all presenL Any other buslness (previously notified items for dlscusslon onty) A brief update was given in that we are currently working towards opening for the season. W¢ ar¢ currently recruiting lifeguards, W0￿]ng with the pool maintenance people and generally getting things ready.