2022-12-31-accounts - Helmsley Open Air Swimming Pool

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Trustees' Annual Report for the period Period start date Period end date Day Month Year Day Month Year From 1 1 2022 To 31 12 2022

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) Charity's principal address	Helmsley Open Air Swimming Pool	Helmsley Open Air Swimming Pool

	Helmsley Pool
	1184090
	The Old Vicarage
	Bondgate
	Helmsley York
	Postcode	YO62 5BP

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Paul Goodwin	Operation/Events
	2 RosyEaton	Fundraising
	Dr Elaine Powley	Special products Advisor
	Chris Parkin	Admin Trustee
	Jane Barker	HonoraryChairman

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Constitution (eg. trust deed, constitution)

How the charity is constituted Charitable Incorporated Organisation (eg. trust, association, company)

Trustee selection methods Elected by other Trustees after invitation. (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

TAR

March 2012

Summary of the main 1) To maintain and improve Helmsley open air swimming pool for the activities undertaken for the benefit of the local community and the wider public. public benefit in relation to these objects (include within 2) To promote good physical and mental health for the benefit of the local this section the statutory community and the wider public. declaration that trustees have had regard to the guidance 3) To advance such charitable purposes (according to the law of England issued by the Charity and Wales) as the trustees see fit from time to time. Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

Until the Pool Trustees are satisfied that the Pool is fully operational and can maintain its existence no grants to other Charities will be made.

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

Volunteers are invaluable to the Pool operating. It could not survive without them.

TAR

March 2012

Section D Achievements and performance

Summary of the main Record sales. achievements of the charity Applications for funding. during the year Maintaining the Pool. Training the Lifeguards. Supporting the local community.

TAR

March 2012

Section E Financial review

Brief statement of the charity’s policy on reserves

The Pool keeps reserves with donations and fundraising activities for capital items. Only if expenditure on running costs is exceeded are these funds used for any other purpose. (Energy Charges)

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal The Charities principal source of finding comes from the sale of tickets for sources of funds (including Swimming activities, small grants both public and private for specific any fundraising); items/purposes and fundraising activities
how expenditure has By maintaining and improving the Pool’s infrastructure enabling it to
supported the key objectives continue in operation.
of the charity;
investment policy and Three significant phases of improving currently underly the Pool’s objectives including any investments activities. Phase 1 is complete. ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Christopher Parkin Position (eg Secretary, Chair, Administration Trustee etc)

Date 05/05/2023

TAR

March 2012

TAR March 2012

Charity rggistration numbar.. 1184090 Helmsley Open Air Swimming Pool Annual Report and Fin8ncial Stslemenls for the Year Ended 31 Decetpber 2022

Helmsley Open Alr Swlmmlng Pool Contents Referencé and Administrative Details Trustees. Report 2to3 statement of TruslBes' R8sponslbililies Indopendent Exatr.inerfs Report Slatomont of Financial A¢livits'es 6t07 8alance Sheet Notes to the Flnanclal Slalements 9t017

Helmsley Open Air Swimming Pool Reference and Administrativa Details Tru8tee8 Christopher Parkin Paul Stephen Goodwin Muriel Elaine PO6Y Tho Old Vicarage Bondgale Helmsley York Y062 58P Prlnclpal Offlce Ch3rlty Regl$tratlon Numb•r 1184090 Independent Exarnlner David Hannam DAH Accountsncy Service$ Llmited Cedar Lodg York Road Shiplonlhorpe York Y043 3PH Page 1

Helmsley Open Alr Swimming Pool Trustees. Report The trusle@s present the annual report together with the financial statements of the charity for the year ended 31 December 2022. Objectives and aclivitles Objects and aim5 11 To maintain and irriprove Helmsley open air swimming pool for the benefit ol the local community and the wider public.. 21 To promote good physic818nd mentgl health for the ben8fi1 of the local community and the wicler public., 31 To advance such charitable purposes laGcording lo the law of England and Walesl as the Iruslees see fit from lime lo lime. Publlc beneflt The promotion of good physical and mental health for the benefit of the local ¢ommunily and the wider public. The trustees confirm that they have complied with the requirom8nls of section 17 Df the Charities Act 2011 to have due rogard lo the public benefit guidance published by the Charity Commission for England and Wale structure, govornanca and management Flnancial instruments Objectlves and policies The chartty's activities expose it lo a number of financial risks ineluding credit risk. cash flow risk and liquidity risk. The use of financial derivatives is governed by ihe charity'5 policies approved by the board ol trustses, Khich provide written principles on the use of financial derivatives lo manage these risks. The charity doag not use derivative financial instruments for speculative purposes. Cash flow risk The charity's aclivrties expose il primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest r81e swap conlracls to hedge these exposure5. Intergst bearing assets and liabilities ere held at fixed rate to ensure certalnty of cash flows. Credit risk The charity s princi[,al financial assets are bank balances and cash, trade and other receivables, and inveslrnents. The charity's credit risk is primarily attributable lo its trade receivables. The amounts presented in the balan sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience. is evidence of reduction in the recoverability of the cash flows. The credit risk on liquid funds and de.ivalive financial instruments is limited because the counterparties are banks vrith high credil-ralings assigned by intemalional credil-raling agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers. Page 2

Helmsley Open Air Swimmlng Pool Trustees. Report Llquldlty rlsk In order lo m8inlain liquldity lo ensure that sufficient funds ar8 available for ongoing operations and future developments, the charity uses a mixture of long-lerm and 5hort-lerm debt finanGe. Further details regar(Jing liquidity risk can be found in the Statement of aGGounting polides In the financial statements. The annual report was approved by the trustees of the Charity on J_¥-¢'!-J,': behalf by.. 'c*rt8lopher Parkln Trusteo Pago 3

Helmsley Open Alr Swlmmlng Pool Statement of Trustoos. Responslbllltles The Iruslees are responsible for preparing the trustees, port and the financial 5tatem8nls In accordance with the Uni18d Kingdom Accounting Standards (United Kingdom Generally Accepted Aecountlng Practi¢*l and applicable law and regulations. The law applicable lo charib'es requires the trustees lo prepare financial statements for 88ch flnanclal year whi¢h give a true and fair view of the slate of affairs of the charity and of the incomlng re$our¢es and appli¢alion of r¢sourGo5 of the Charity for that p8riod. In preparing these financial ststements. the trusl8e$ are requlred to- select suitable accounting policies and thtrn apply them consistently., observe the methods and princlples in th¢ Charities SORP.. mak8 judgements and 8slimato8 that are reasonable and prudent., state whether applible 8ccountlng standards h8va boen followed, 8ubl•cl Io any materlol dapartures dlsd080d and explained in the finanGio1518tomenl8', and prepare the financial stalemonl$ on th$ golng concern basls unle$6 It 18 Inapproprlate to presume that thg charity wlll contSnug in business. The Irustaas aro rèsponslblè for ke6plng proper accounllng rocords that dlgd088 wllh reasonable accuracy al any tlme the financial posltion of th¢ charSly and enablo them lo ensure that the fin8nc581 8talemen18 comply with tho Chadties A¢t 2011, the 8ppll¢able Charllies IA¢¢ounls and Reports) Regulatlons. and the provlslons of the ¢onstllutlon. The Iruslees are also responslble for safeguardlng the assets of the charity and hen for taking reasonable steps for the preventlon and detection of fraud and other Irregularities. Approved by th8 Ira8t888 of thè ¢harlty on ,/J.<i-. .11,1, 8nd slgned on Its bohalf by. Christopher Parilln Trustee Page 4

Helmsley Open Air Swiinming Pool Independent Examiner's Report to the trustee5 of Heliiislcy Open Air Swimming Pool I report lo Ihe charrty Iruslees on my examii)ation ol the ar.c.ounls ol Ihe cl)ar11y loi the year endebij 31 December 2022 which aro Sel out on pages ti 10 17 Respective responsibilltiè$ of trustees aiid examiner As 11)tr cliarily s IrLlStees ol HelmslLy Opeii Air 3wiiiirning l)ool you are responsible Iof Ilie pr(:pii aiioii ol the accounts In accordance with Ihe requireinenls of the Charilies Aci 2011 1 tl)e Act I I report Iii respect of my exaininalion ol Ihe Helmsley Opeii Air Swimmiiig Pool's aLCOUI)1s cari'iejfl (Jill Ljndei Section 14L ol Ilie 2011 Act and In carrying out my ex3miiiali()11 I havL followed all Ihp applic3L)le Direclioi)s given by the Ch¢irity Lomrn155lQT) unilef spclion 1441,7 Ilbl ol 11)i Ac.1 Independent examin¢r's stalemtnt I liavcy r.oinplelod my exJminaiioii I confirm that no malprial matters nave corne lo Iny Allenlits11 In connection with the examination giving me cause lo b&lievv that Iii any material respecl 1 acLounling I'ecords were not kept In respect ol Helm51ey Open Air Swimmii)g Pool a5 required by seclioii 130 of the Acl. or 2 Ilie. accounts do not accord willi those recoids or 7 ilie accounts do ntsl comply with the rlccounting re.QLiiremeTils ¢on¢erning 11)È form arid eonleiil ol ar.counls sel oul In the Charities IAccoiirils rll)d lieport51 Regula110115 2008 other Ihan aiiy iequirpmeni Ihal the accotjnls give a 'lrue and lair vipw. whi¢li 15 nol a Inatter considered as parl ol an Independent examiiialion I have no c.oncerns and have come acros5 no olhei. mailers In conneclioi) with Ihe pxairii)alion lo which attention syould be dfawn In this report In order lo enable a proper uriderslaiiding ol the accoijiils lo be reached David Hai)nam ACMA DAH Accouiilancy Sery1Tr5 Limited Cedar Lodge York Road ShipioiilhoTpe York Y043 3PH Dale 3 /01/1o*3 Page 5

Helmsley Open Air SwimmSng Pool Statement of Financial Activities for the Year Ended 31 December 2022 Unrestrlcted funds Total 2022 Note Incom8 and Endowmènts from.. Donations and legacies Charitable activities Inv951ment Income 13,976 114,447 82 13,976 114,447 82 Total income 128,505 128,505 Expenditure on,. R8ising funds Charitable aGlivi11gS 16,4201 104,472 {6,4201 104,472 Total expenditur6 110,892 110,892 Nel Income 17,613 17,613 Nel movement In fund$ 17,613 17,613 Reconclllatlon of funds Total funds brought forward Total fund8 carriè¢J forward 88,366 88,366 12 105.979 Unr?$trlctod fund• 105,979 Total 2021 Note Incom8 and Endowmonts from: Donations and legacies Charitable activities Investment income Other income 1,249 93,157 1,249 93,157 28 28 Total income 94,440 Expondlture on: Raising funds Charitable activllle8 133,0581 26.238 133.0581 26,238 Total expenditure 59,296 59.296 Not in¢om8 35,144 35,144 Net movement In funds 35,144 35,144 Reconciliatlon of fund8 Total fvnds brought forward Tol81 funds Carried forward 53,222 53,222 12 88,366 88,368 All of the chaThty's activities dedvè from conllnuing oper8tlons during the above periods. The no'..es on pages 9 to 17 fomi an integral part of thase financial slatemenls.

Helmsley OpBn Alr Swlmming Pool Statement of Financial Activities for the Year Ended 31 December 2022 The funds bkdOWn for 2021 is shown in note 12. The notes on pages 9 to 17 fomi an integral part of these financial slalemenls. Page 7

Helmsley Open Air Swimmlng Pool (Reglstratlon number: 1184090) Balance Sheet as at 31 December 2022 2022 2021 Note Current a53ets Cash at bank and In hand 11 105.979 88,365 Credltorn: Amounts talllng duo wlthln ono yoar N•t •8¥et• 105,979 88.366 Funds of th• charlty: Unr•8trlct•d In¢om• funds Unre$triGtgd funds 105.979 88,366 Total fund• 12 10S.979 88,366 The flnanclal staleroerits on pages 6 to 17 were approved by the Irustees, and authorId for1s8ue on /.?... and slgned on tholr b8half by. TNslee Tho notes on pages 9 to 17 fom an integral part of Ihese financial statements. Pagè 8

Helmsley Open Alr Swlmmlng Pool Notes to the Financial Statements for the Year Ended 31 December 2022 1 Accountlng policles Statement of oompllance The financial statements have been prepared in accordance with AccDunting and Reporting by Charities,. Statement of Recommended Practice applicable lo charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicaole in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20151- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 an(J the Charitie5 Act 2011. Basls of preparation Helmslay Open Air Swimming Pool meets the definition of a publi¢ benefrt entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise statsd in the relevant accounting policy notes. Exemption from preparing a cash flow statement The charity opted lo earty adopt Bulletin 1 published on 2 February 2016 and have IherefoTe not included a cash flovi statement in these financial slalemenls. Going concarn The trustees consider that there are no material uncertainties about the ¢haritls ability to continue as a going coneem. Income and endowments Voluntary income iricludin9 donations. gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entiuemont to the income. il is probable that tho income will be received and the amount can be measured with sufficient reliability. Donatlons and logacies Donations and legacies are recognise¢J on 3 receivable basis when receipt 15 probable and the amount can be reliably measured. Investment income Dividends are recognised once the dividend has been deelared and notification has been received of the dividend due. Exp¢nditure All expenditure is recognised once there is a legal or constructive obligation lo that expenditure. it is probable settlement Is required 8nd the amount can be measured reliably. Al costs are a15oc8led to the applicable expenditu heading that aggregate similar costs to that category. Where costs cannot be direcly attributed lo particular headings they have been allocated on a basis consistent wilh the Use of resources. 'Nilh central staff cosls 8110ttrd on the basis of time spent, and depreciation charges allocated cn the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Page 9

Helmsley Open Alr Swimmlng Pool Notes to the Financial Statements for the Yèar Ended 31 December 2022 Ralsing funds These are costs incurred in attracting voluntary income, the management of investment5 and those in¢urred in trading aclivits'es that raise fund5. Govamanc• costs These include the costs allributable lo the charity's compliance wlth conslilukn'onal and statutory requirements. induding audit, strategic management and tnjslees's meetings and relmbursed expenses. Taxation The charity Is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of th8 Finance Act 2010 and therefore il meets the definition of a Gharilable cornpany for UK corporallon tsx purposes, A¢¢ordingly, the ctrarlty is potentially exempl from taxallon In respect of Income or capllal galns received within calegorles covered by Ch8Pter 3 Part 11 of the Corporallon Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the oxleni that such income or 981ns are applied exclusively lo chantable purposes. Cash and c4¥h •qulval•nts Cash and cash equivalen15 comprise cash on hand and call deposlts, and other short-lerm highly liquid inv831menls that are adIlY convertible lo a known amount ol Gash and ere subje¢l lo an nsignlficanl risk of cbange in valu8. Borrowlng¥ Interesl-b&aring borrowSng8 are Inlllally recorded al falr value. n8t of trans8clon c08ts, Int8resl-bearlng boffowing5 are $ub$equ8ndy C8fried 81 amortised cost, wSlh the difference between the prooeeds, nel of transaction costs, and the amount due on redemption being recognised as a charge lo the Slalemenl of Financlal Acllvllies ov8r the period of the relevant borrowlng. Intere81 expènso Is rocognls6d on the basi8 of the effective Intar6gt method and is Included In Intaresl payable and Slmllar charges. Borrowings arg dassifiad a8 currant li8bi1l1Ses unless the charlty ha5 an uncondittonal rlghl to d8f8r settlement of the Ilablllty for at le881 twelve months after the reportlng daio. Fund Structure Unroslricted income funds are general funds that ar& available for use 81 the Iruslees'8 discreilon in furth8ranca of the objectives of the charity. Flnanci41 In8trum8nt8 Classlflcatlon Financial assets and financial liabilities are reniSed when th6 charity becomes a party lo the contr8clual provisions of the inslrumenl. Financial liabilities and equity inslrumenls are classified according lo the substance of the conlraclual arrangements enter?d into. An equity instrument is any conlr8Ct that evidences 3 residual interest in the assets of th8 charlty after deducting all of 118 liabilities. Pag8 10

Helmsley Open Air Swimmlng Pool Notes to the Financial Statements for the Year Ended 31 December 2022 Recognltlon and measurement All financial assets and liabilities are initially measured at transaction price lincluding Ir8nsaclion coslsl, except for -.hose financial assets classified as at fair value IhrDUgh profil or loss. which are initially measured at fair value (which is normally the transaction price 8xcluding IransaLlion coslsl, unless the arrangement ¢onslilule5 a financing transaction. If an arrangement conslilules a financlng IransaGlion, the liranoial asset or financial liability is measured at the present value of th8 future paymgnls discoun19d al a market rale of inlorèst lor a similar debt inslrumonl, Financial asset5 and liabilities are only offs8t in the stalemeni of financial po$lllon when. and only when ther8 exists a legally enforceable rlghl lo sel off the recogniseo amounts and the ¢h2rily intends either lo settle on a nèl basis, or to roalise tho asset and seiile th8 liability simultsneously, Financial assets a"e derecognised when and only when al the contractual rights lo the cash flows from the financial asset expire or are $ellled. bl the charity transfers lo another party substantially all of the risks and re%vard5 of ownership of the finan¢lal asset, or ¢1 the ¢harlty, despite having retained some. but not all, significant risks and rewards of ownership. has Iran$t8fTed control of the asset lo 8nolh8r party. Flnanclal li8billllos are d8recognl$8d only wh8n the obllgallon sp6¢lfled In the conlr8cI Is dS$charyed, cancelled or expire$. Page11

Helmsley Open Alr Swimmlng Pool Notes to the Financial Statements for the Yaar Ended 31 Decémber 2022 Debt instruments Debt instruments wiich meet the following conditions are subsequently measured at amortised Gosl using the effective interest rnelhod.. lal The contractual return lo the holder 18 lil a fixed amount,, (Sil a positive flxed rate or a positiv8 variable rate.. or liiil a combination of a posiilve or a negative fixed rale and a positiv8 variable rate. Ib) The contract may provlde for repayments of the princlpal or the retum lo tho holder (but not both) to be linked lo a Single r8levanl observable Index of genaral pric8 inflation of the currency In which the dobl instrument is denominated, provided such Ilnk8 are not lev&raged. {c) The ¢ontract may provide for a ¢Jelerminable variation of the return lo the holder during the life ol the insirumenl, provided that lil the nevv rate satisfies condition lal and the v8riallon Is not conlingenl on future evenl$ other than 111 a change ol a conlraclual v8ri8ble r81e', 121 lo protect th$ holder again$1 Greéil d618roralion of the issuer,. 131 changes in levies applied by 8 central bank or ar4slng from changes in ralèvanl laxalion or law.. or Ili} the new rale 18 a markol rale of Inlerèsl and salislie8 condStion lal. Idl Th8r8 1$ no Gonrr8Ctual provision that could, by Ils term$, result in the holder losing Ihe princlpal amount or any interosl attributable lo the Gurrent perSod or prfor periods. lal Conlroctual prollsions that permll the Issuer to prepay a debt Instrument or p8rmll the holder to pul it back to the issuer before malurily aro not eonlinggnl on futur8 events, other than lo prot&¢t Ihg holder against the crgdit Iyelerioralion of the 188uer or a ¢hang8 in control of the Issuer, or lo protect the holder or i$$uer ag8Insl ch8nge8 In levl8s applSe¢J by a central bonk or arlsSng from changes In relevant taxation or law. {fj Contractual provisions may permit the extension of the 18rm of the debt Inslrumenl, provided that the return lo the holder and any other conlraclual provision5 applScable durlng th& extended tgrm satisfy the conditions of paragraphs lal lo Icl. Debt injtruments that are dasslfled as poyable or receivable h1n ono year on Inltial reoognlllon and which meet the above conditions are measured al the undi$counle¢ amount of the cash or other consideration expe¢Led lo be paid or received, net of impairment. With th8 exception of some h&dging Inslrumenls, other debt instruments not meellng these condillon8 are measured at fair value through profit or loss. Commilmenlg to make and receive loans which meet th6 conditions mentioned above are moa$ur8d al cost (which may be nil) less impairment. Investments Investments in noTrconvertible pference shares and non-pullable ordinary or preference 8hares (where shares are publidy traded or their fair value is reliably measurable) are measured al fair value through profit or loss. Where fair value Cannot be measured reliably, investments 8re measured al cost less impairment. Investments in Subs diaries and associates are measured at cost less impairrnent. For investments in subsidiaries acquired lor consider81ion including the issue of shares qualifying for merger relief, cost is measured by reference lo the nominal value of tho shares issued plus fair value of oth8 eonsideralion. Any premium Is ignored. Pag8 12

Helmsley Open Air Swlmmlng Pool Notes to the Financial Statements for the Year Ended 31 December 2022 Derivative financial instruments The charity uses derivative financial instruments to reduce exposure lo foreign exchange risk and interest rale movements. The charity does not hold or issue derivative financial instruments for speculative purposes. Derivatives are inilitlly recognised at fair value al the dale a dertvalive contract Is entar8d into and are subsequently remeasJred lo their fair value at each reportin9 dale. The resulting gain or loss is recognised in slaleMènt of financial aclivit1es immediately unless th8 derivative is designated and effective as a hedging inslrumenl. in which èvent the liming of the recognition in statement of financial activities depends on the nature of the hedge relationship. Fair value measurement The best evidence of fair value is a quoted price for an identical asset in an active market. Whèn quoted prices arg unavailable, the price of a rent transaction for an identical 8S5et provides evidence of fair value as long as there has not been 8 Significant change in economic circumstances or a significant lapse of time since the Iransaclion look place. If the market is not active and recent transactions of an identic81 asset on their own are not a good estiniate of fair value. the fair value Is eslim8ted by using a valuation technique. 2 Incomo trom donations and legacias Unrestricted funds General Total funds Donallons and legacles., Donations from individuals 13.976 13,976 Total for 2022 13.976 13,976 Total for 2021 1,249 1,249 3 Income from charltable activitles 4 Inv05tmgnt income Unrestricted funds G6noral Total funds Interest receivable 2nd similar Income., Interest receivable on bank deposits Total for 2022 82 82 82 82 Total for 2021 Paga 13

Helmsley Open Alr Swimmlng Pool Notes to the Financial Statements for the Year Ended 31 December 2022 Total expendlture 8 Analysly of gOV8rnancg and support costs Govornanco co$t$ Unre$trlcted funds Gfjneral Total fund Staff costs Wag8s and salari8s Other staff costs Audit fees Other fegs paid lo auditors Legal fees Marketing and publkily Other governanc8 Costs 31,299 956 31,299 956 27S 2.160 1.562 68,220 275 2,160 1,562 68,220 Total for 2022 104,472 Total for 2021 26,238 26,238 9 Staff c08t8 The Bggregate payroll costs were as follow8.. 2022 2021 Stsff Go$t8 durlng the yoar were: Wages and salaries Other staff costs 31,299 956 16,621 32,255 16,621 No employee recalv8d emoluments of more than E60,000 durlng the year Pa9e 15

Helm51ey Open Alr Swimming Pool Notes to the Financial Statements for tho Year Ended 31 December 2022 5 Other incomè Total funds 6 Expondlturg on ralsing funds a) Costs of trading actlvlties UnrÈstrlctod funds Ganeral Total funds Note Costs of goods sold 6,420 6,420 Total for 2022 6,420 6,420 Total for 2021 33,058 33,058 Total costs 7 Expendituro on charltable activltles Unrestricted funds G£n8ral Total funds Note Governance costs 104,472 104,472 Total for 2021 26,238 26,238 Page 14

Helmsley Open Alr Swimmlng Pool Notes to the Financial Statements for the Year Ended 31 December 2022 10 Taxatlon The charity is a regisl&red chartty and is therefore exempt from taxation. 11 Cash and cash gquival8nts 2022 2021 Cash al bank Short-lerm d8POSIts 5,927 100,052 21,050 67,315 105,979 88,365 12 Funds Balance at 31 December 2022 Balance at 1 January 2022 Incoming resources Rasources expended Unrestri¢ted funds General 88.366 128,505 110.892 105,979 Balance at 31 D¢cemlJér 2021 Balanct at 1 January 2021 Ineomino resource8 Rg$ourc•s expendèd Unrestrictgd funds General 53,222 59.296) 88,366 13 Analysls of net assets be&en funds Total fund5 at31 December 2022 Unrestricted fund5 General Current assets 105.979 105.979 Page 16

Helmsley Open Air Swlmming Pool Notes to the Financial Statements for the Year Ended 31 December 2022 Total funds at31 Decemb8r 2021 Unrestrlctod funds General Current asset5 Current liabilities 88,365 88,365 Tot81 nel assets 88,366 88,386 Po99 17

Helmsley Open Alr Swlmmlng Pool Statement of Financlal Activities by fund for the Year Ended 31 December 2022 Total Total Unr¢$trlct8d Unrestricted Funds Funds 2022 2021 Income and Endowments from.. Donations and legaci6S Ch3rilable a¢livilies Inv8slmenl income Other Inoome 13,976 114,447 82 1,249 93.157 28 Total In¢ome 128,505 94,440 Expendltur• on.. Raising funds Charitable activities 16,4201 104,472 {33,058} 26,238 Tolal expenditure 110,892 59.296 Nel Incomg 17,613 35,144 Nel movement In funds 17,613 35,144 Reconclllatlon of fund8 Tolal funds brought foNvard Tolal funds carried forward 88,366 53,222 105,979 88.366 This page does not fomi parl of the slalulory financial statements, Page 18

Helmsley Open Alr Swlmmlng Pool Detalled Statement of Flnanclal Activltles for the Year Ended 31 December 2022 Total 2022 Total 2021 Income and Endowrnent$ from.. Donations and legacies lanaly5ed below) Charitsble a¢tivilies lanalysed below) Investment income lanalysed below) Other income lanalysed below) Total income 13,978 114,447 82 1,249 93,157 28 128,505 94,440 Expendlture on.. Raising funds lanalysod bdowl Charitsble aclivili6s lanalysed below) Total expendllur• 16.42ai 104,472 133,0581 126,2381 110.892 59,296 Nel income 17,613 35,144 Nel movement In funds 17,613 35,144 R•con¢lllatlon of lunds Total funds brou9hl forward Total fund8 carriad forward 88,366 53.222 105,979 88,386 This page does not fom part of the slalulory financial Statements. Page 19

Helmsley Open Alr Swlmmlng Pool Detailed Statement of Financial Activities for the Year Ended 31 December 2022 Total 2022 Total 2021 Donatlons and legacles Appeals and donatons 13,976 1,249 13,976 1,249 Charitablg aotlVfti#5 Primary purpose trading Grants receivable 100,987 13,460 70,445 22.712 114,447 93,157 Investment incorne Interest on cash deposits 82 82 Other income Other income 28 28 Raislng funds Purchases 6,420 33,0581 33.058 6,420 Charitable activltles Wages and s8lari85 Staff training Rates Water rates Light, heat and poiver Insurance Repairs and maintenance Printip.g. postage 8nd slalionery Trade subscriptior15 Sundry expenses Cleaning Advertlsing Aecountancy fees Legal and professional fees Credit eard charges {31.299} 19561 15071 12,3491 121,5821 12,fj641 134,1261 1251 14981 16901 13,6811 11,5621 12751 12,1601 2,598 116,8211 15,4591 11.6201 2.5381 26,238 104,472 This page does not fom pgrt of the slatulory finanoal s131ements. Page 20