REGISTERED CHARITY NUMBER: 1184499
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
The Swivel Club CIO
David Robinson FCCA
A & S Consultancy
35 Colworth House
Colworth Park
Sharnbrook
Bedford
MK44 1LQ

The Swivel Club CIO
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
10

The Swivel Club CIO
Re
ort of the Trustees
for the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended
31 December 2023. The trustees have adopted the provisions of 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
(FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an incorporated
charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1184499
Principal address
111 Bradshaw Way
Irchester
WELLINGBOROUGH
Northamptonshire
NN29 7DW
Trustees
R Waterfield
M Waters
C Beckett
Independent Examiner
David Robinson FCCA
A & S Consultancy
35 Colworth House
Colworth Park
Sharnbrook
Bedford
MK44 1LQ
Approved by order of the board of trustees on 4 October 2024 and signed on its behalf by:
Page 1

Inde
endent Examiner's Re
The Swivel Club CIO
ort to the Trustees of
Independent examiner's report to the trustees of The Swivel Club CIO
I report to the charity trustees on my examination of the accounts of The Swivel Club CIO (the
Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the
Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I have no COn￿rnS and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
David Robinson FCCA
A & S Consultancy
35 Colworth House
Colworth Park
Sharnbrook
Bedford
MK44 1LQ
4 October 2024
Page 2

The Swivel Club CIO
Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
Unrestricted
fund
31.12.22
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,757
1,212
Other trading activities
50,674
49,012
Total
52,431
50,224
EXPENDITURE ON
Charitable activities
Donations Made
16,013
28,733
Other
26,107
22,054
Total
42,120
50,787
NET INCOMEI(EXPENDITURE)
10,311
(563)
RECONCILIATION OF FUNDS
Total funds brought forward
115,601
116,164
TOTAL FUNDS CARRIED FORWARD
125,912
115,601
The notes form part of these financial statements
Page 3

The Swivel Club CIO
Balance Sheet
31 December 2023
31.12.23
Unrestricted
fund
31.12.22
Total
funds
Notes
FIXED ASSETS
Tangible assets
2,531
CURRENT ASSETS
Cash at bank and in hand
124,181
116,151
CREDITORS
Amounts falling due within one year
(800)
(550)
NET CURRENT ASSETS
123,381
115,601
TOTAL ASSETS LESS CURRENT
LIABILITIES
125,912
115,601
NET ASSETS
125,912
115,601
FUNDS
Unrestricted funds
125,912
115,601
TOTAL FUNDS
125,912
115,601
The financial statements were approved by the Board of Trustees and authorised for issue on
4 October 2024 and were signed on its behalf by:
R Waterfield - Trustee
The notes form part of these financial statements
Page 4

The Swivel Club CIO
Notes to the Financial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended practi￿ applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the charity to that expenditure, it is probable that a transfer of
economic benefits will be required in settlement and the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related to the category. Where costs cannot
be directly attributed to particular headings they have been allocated to activities on a basis
consistent with the use of reSoUr￿s.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Motor vehicles
25 % on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Going concern
The financial statements are prepared on a going concern basis, under the historical cost
convention and on the assumption that the charity will continue its operations for the
foreseeable future.
Page 5
continued...

The Swivel Club CIO
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
OTHER TRADING ACTIVITIES
31.12.23
31.12.22
Fundraising events
Shop income
15,570
35,104
11,890
37,122
50,674
49,012
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended
31 December 2023 nor for the year ended 31 December 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2023 nor for the
year ended 31 December 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricte
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,212
Other trading activities
49,012
Total
50,224
EXPENDITURE ON
Charitable activities
Donations Made
28,733
Other
22,054
Total
50,787
NET INCOMEI(EXPENDITURE)
(563)
RECONCILIATION OF FUNDS
Total funds brought forward
116,164
TOTAL FUNDS CARRIED
FORWARD
115,601
Page 6
continued...

The Swivel Club CIO
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
TANGIBLE FIXED ASSETS
Motor
vehicles
COST
Additions
2,700
DEPRECIATION
Charge for year
169
NET BOOK VALUE
At 31 December 2023
2,531
At 31 December 2022
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Other creditors
800
550
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
115,601
10,311
125,912
TOTAL FUNDS
115,601
10,311
125,912
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
52,431
(42,120)
10,311
TOTAL FUNDS
52,431
42,120)
10,311
Page 7
continued...

The Swivel Club CIO
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
116,164
(563)
115,601
TOTAL FUNDS
116,164
563)
115,601
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
50,224
(50,787)
(563)
TOTAL FUNDS
50,224
50,787)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
116,164
9,748
125,912
TOTAL FUNDS
116,164
9,748
125,912
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
102,655
(92,907)
9,748
TOTAL FUNDS
102,655
92,907)
9,748
Page 8
continued...

The Swivel Club CIO
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 9

The Swivel Club CIO
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31.12.23
31.12.22
INCOME AND ENDOWMENTS
Donations and legacies
Donations
1,757
1,212
Other trading activities
Fundraising events
Shop income
15,570
35,104
11,890
37,122
50,674
49,012
Total incoming resources
52,431
50,224
EXPENDITURE
Charitable activities
Donations
16,013
28,573
Support costs
Governance costs
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Accountancy and legal fees
Event costs
Advertising
Maintenance
Bank charges
Shop purchases
Storage costs
Rent
Travelling and conveyance
Cleaning
Motor expenses
Depreciation
192
362
1,321
410
190
744
850
10,401
204
707
453
2,603
936
5,066
219
238
1,042
169
356
927
330
1,277
756
550
7,602
355
940
161
1,304
2,687
4,461
408
100
26,107
22,214
Total resources expended
42,120
50,787
Net incomel(expenditure)
10,311
This page does not form part of the statutory financial statements
Page 10