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



## **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** 

1 



## **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** 

2 



**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** 

3 



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** 

4 



## **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** 

5 



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 PO￿6Y
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 appli￿ble 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 b￿￿kdOWn 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 authorI￿d 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 8110￿ttrd 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 re￿niSed 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 p￿ference 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 re￿nt 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