SHERE SWIMMING POOL CLUB- CIO (5SPC) TRUSTEES. ANNUAL REPORT for the perlod to 30 September 2021 OBJEcfivES and AcnvrriES Introdurtlon SSPC operates the pool on behalf of Sh¢re Parlsh Counc51 {SPCI, under a sub-lease, wtth the Lord of the Manor still owning the freehold land, SPC owning the pool and buildings, and SSPC owning the plant room systems and other equipment whlch It has installed. SSPC is nevertheless responsible for malntalnSn8 the pool and buildln85 infrastructure as well as the plant room systems, under arran8ements agreed with SPC. It became a Charltable Incorporated Organlsatlon ICIOI In 2019. Thls Trustees Annual Report ITARI covers the actlvStles for the year to 30 September 2021, operatlnB as a CIO for the second full year. It has been complled In accordance wlth the Charltles Statement of Recommended Practlce1SORPI- FRS 102. Desplte some on8oing COVID 19 restrlctSons, and followin8 completion of the substantial upgrade to the pool and plant room systems last year, It has been posslble to open the pool one month earller than usual this year, at the beginning of Aprll. Purpose The charitable purpose of the Shere Swlmmln8 Pool Club, 4$ set out In the new CIO constltLrtlon Is: The pmmotlon of communlty Portlclpatlon In heolthy recreatlonfvr the benefit of the Inhubitonts of Shere Parlsh and thesurrounding neighbourhood by the provlslon ond molntent7nce ofswlmmlng fvcilltie5. A broailenlng of thls purpose has been a8reed by the Charities Commission this year, wlth the addltlon of the words 'os well 05fucllltatlng the provtslon of swlmmlng Ortlvltles ond support servlces,, Thls Is slmply to enable a rgnge of actlvltles, such as lessons and events, to bè fBcllltated, to the extent that these are a￿￿ed by the trustees and members In the future. Maln Artfvltlos The sole actlvity of the charlty Is to operate an open.air swmming pool in Shere, for the benefrt of everyone In the l¢xal community interested in swimmin8 there, all of whom are entitled to become members of the swimming pool club. Thls outdoor pool Is malntalned by volunteers. Members comprlse Indivlduals and famllies, with a total number of memberships of 450, with approximately one third bein8 individuals and two thirds bein8 famllies, amounting to around 1,350 people being members each year, counting also all those within the families who are pemiitted to swlm. Members are allowed to invite guests, who need to be accompanied by the member in use of the pool. Publi¢ Benefft The trurtees confirm that they have had regard to the 8uldance Issued by the Charity Commlssion on publSc benellt and that thls has been fully complled wlth In ¥unnin8the CIO, throughout the year. Everyone in Shere Parish and immediately surrounding villaBes who wishes tojoin is not deterred from doln8 50 due to financial constraints. In financial hardship cases fees are waived. Members recelve substantial beneffts from use of the pool, including: The opp)rtunlty to Increase physical fitness. and help manage specthc hea￿h condltbons The outdoor settlng helps benefit mental well-being and St plays an important part in treating communSty toheslon and reduclng isolation The Pool provides preclous family tlme and Increases the chlldrens, swlmmlnB confldence. The club allows other groups to vlslt and benefrt from use of the pool, such as this year a scout troop campln8 nearby. contrIb￿lDn made by volunteers Volunteers provlde substantlal part-tlme support forthe pool, In the absence of pald employees to operate the pool. They are Invofved In all aspects of the successful runnlng of the Club, ran8in8 from the management roles of the trustees, through the pool operations rota team, to the pool enclosure rota team. Their contrlbutlon to the success of the runnln8 of the pool safely, and it5 financlal Viabil￿ are key. ACHIEVEMENTS and PERFORMANCE Requli•ments Plans had been made and confirmed In 2019 for a substantlal upgrade to the pool. Thls comprised.. Stage I: Re.rendering of the pool structure, plus a substantial upgrade of the plant room systems Ifltters, pump51 pipeworl skimmers, chemlcal water treatment), to Increase the rate of water flow and thereby help enhance water quality and efficiency of pool maintenance. Stsie 2.. A rebulld of the changlng rooms and Improvement of access for physically dlsabted Swimmers. Achlevernents agalnst objectlves set Stage I work was completed successfully In Juty last year. Followin8 partlal1Sftlng of the COVID re5triction5 the pool was then re-opened on l August 2020. This provided a Significantly enhanced swimmlng experience for members and guests, wf(h the new booking system and lanes enablin8 safe swimmlng to be pursued, wlth reduced numbers using the pool at any one time, durin8 remainlng COVID restrictlons. Stage 2 Plannlng for the Rebulkl of thè Changln8 Room5 Work to plan for the rebullding of the chan8inB rooms has continued during 2021. The work planned Includes raising up the new chanBin8 tubicle5 to pool level, Intorporatin8 a dedicated changing room for disabled swimmers, ramps to improve disabled access to the pool, new toilet facilities, a better signing-in office, as well as Secure chemical and other storage facilities. Minor changes to these plans received re-confirmation of plannln8 permission from Guildford Borough Council early in the year. An invitation to tender was then issued to a range of local bulldln8 contrartors, bids evaluated and a preferred bullder selected, based on value for money consideratlons. A range of suryeys has also been condurted, includin8 StruC￿ra1. topographical and tree surveysi as a basis for refinlng the specification of work5. This has resulted In a modification to the foundation deslgn, to ensure protectSon of nearby trees, as well as the introductlon of è specialist contractor. Geobond, to undertaken the work on the foundotSons. They wlll work alongslde the selerted maln bullder, Rob Arrow Bulld¢rs to undertake the prolect. The overall cost budget for the project has now been agreed as É95,01)O,Includlng the cost of suNeys and Bulldln8 Control review, as well as a small contin8ency. Contracts have now been slBned and work is scheduled to start In early November 2021. Funds already obtalned and promlsed are sufficlent to coverthese costs In full, as explained below, Pos*lbl• replacement of 8*$ bollers and addltlon of an alr source helt pump Investlgatlon has contlnued to conslder whetherthere might be justlflable benefits to supplementlng the exlstln8 Bas bollers, for heatln8 the pool, wlth the Introdurtion of an alr source heat pump IASHPI. Thls would work In conlunctlon with the exlstlng gas bollers for the moment, as these have been assessed as st411 havFng several years of usefvl Ilfe left. However, the ASHP would enable the use ol gas to be reduced, savlng costs and slgnlflcantlv reducing carbon emlsslons, to provlde environmental benefits. The ASHP would be used to more cheaply maintain the heated pool temperature throughout the swimmlng season. It mlBht also provlde a better way to now keep the pool heated to the minlmum temperature required throughout the winter months In future years, to ensure that the new tiles are proterted from any danger from freezing cold weather. This assessment work is now nearlng completlon. Quotes are belng obtained from suppliers, to meet a more detailed specificatlon, includin8 installation, and it is hoped that the business case and bud8et can now be flnallsed soon. The extra fundlng requirement can then be confirmed. Inltlal indications are that the cost will be in the range É20,00fy£30MIO. Every effort will be made to mSnimi5e this through competitive tenderlng. It is then hoped that sufficient extra fvnds can be procured to install the ASHP durin8 this next year, 2021122. FINANCIAL REVIEW The Accounts have been drawn up for the second year on an accruals basis. This comprises Statement of Financial Activities ISOFAI, a Balance Sheet and a ran8e of Notes to the Accounts, within the CC17 krounts Pack. Income and expendlture a) Operatlnl Income and expenses Subscr5ptSon revenue Increased from £30.266 last year to £42,033 for 2021, due to the hiBher member subscription rates, which were raised from £40 to £50 for Indlviduals and £80 to £IIXI for familie5. This increase, the first in fwe years was aBreed at last yearfs AGM to help fund Stage 2 of the upgrade programme. Income also benefltted thls year from a return to allowinB the maximum number of membershlp$14501. Thi5 had been restricted last year to around 90% of normal capaclty. due to the onset of the covid crlsls and reco8nltlon that there would need to be limit5 on the numbers swimmln8 at the pool. Total Income of £42,2831s classlfled as Unrestrlcted Funds In the SOFA and Note 3, meanln8 that it can be used to fvnd any routlne expendlture. Operatln8 exPendI￿re (before depreclationl reflects the c05t5 of operatlng the pool for the full extended season, from l Aprll to 3 October compared to the COVID restrirted l August to 11 October last year. Operatlng costs total £23,226 compared wlth £14,139 in 2020. In partlcular, 8a5 and electricity. along with insurance for the new plant room systems, have cost more, while water costs are less, as a result of reconnectlng to use the water supply from the well at the Shere SLsrgery* (rather than havln8 to re￿ on malns suppllesl. Thls has all led to ? much Improved operatln8 surplus of £19,057 for the year compared to a deflclt of £1,766 from unrestrlcted fund Income for 2020. Operatlng expendlture Is analysed In Note 6 to the Accounts. Depreclatlon of £12,985 represents a further dedurtlon from income to take into account, but does not represent money actually paid outi just a prov15i0n for fvture expenditure. Itts therefore shown as a deductlon from Restritted Income Funds (the Brants and donatlonsl, as set out in the SOFA and Note 6 to the Accounts. This figure is the same as for last year. b) Grants, donallt)ns and 81ft ald Members a8ain made substantial donations this year. amountin8 to £lllJ)O CoMpa￿d to the £10,383 donated last year, contrlbutlng Significantly to the extra ftJndraisin8 tar8ets. In additioni 8ift aid amounting to £8,538 was received from Her MajesWs Revenue and Customs IHMRCI, representing amounts due In respect of donatlons recelved In 2020 antl 2021, including subscriptlons not refunded in 2020 and allowed to be treated as member donations. One further grant appllcatlon was made, to the Phlllp HarrSson Foundatlon, whlch supports dlsabled people involved in sport, in particular. However, this was unsuccessful, probably because the proportion of disable(J people likelyto benefrt from the next stsge of the SSPC development Is relatively modest, rather than this being the main focus for the investment. Flxed Assets No further addltions to fixed assets occurred during the year, pending commencement of the rebullding of the changing room5, which will not begin until November 2021. The depreciation charge of £12,985 for the year therefore relates only to the upgraded pool infrastructure and plant room systems, which were completed last year. Flnanclal posltlon at end of perlod The net operating surplus of £19,057, together wlth funds from donatrons and glft ald le55 depreclatlon: £19.538- £12,985 - £6.553 have resulted in increases In unrestrlcted and reslrlcted funds ￿spe￿1ve1v, totalllng £25,610 for the year, in combination. £4W carrled forward as a prepayment In current assets represent5 capital expendlture Incurred as prellmlnary expendlture, for specification and survey work relatln8 to the StaBe 2 Rebulld, Th55 wlll be treated as capital expendlture alon8 wlth the other St88e 2 costs, once the projert Is complete. nd transferred to flxed assets next year. Net current assels have Increased by £38,595 from £24,289 in 2020 to £62,884 in 2021, wlth the difference between thls In¢￿ase and the increase In total funds of £25,610 being the depreclation charge of £12,9851. Thls Is a hèalthy financlal posltion, with Surplus funds belng ear.marked to support Stsge 2 of the Pool Up8rade Projett. Meetln8 future fundln8 requlrements Sublett to the £6,01)O general reserve establSshed last year, It should be posslble to utlllse most of the cash funds accumulated from operations and fundraising durlng the year, and previously, to pay for the Stage 2 project. Net current assets of £62,884 less thi5 £6m reserve amounts to £56,884, whlch can therefore be cOnside￿d as the maximum currently avallable to contrlbute to Stsge 2 fundlng. In addition, a further grant of £25J)OD was promlsed for Stage 2 by Sport England last year, and Shere P4rlsh Councll has promised to provide a loan of £20,000. These amoynts bring the total fund5 avallable to fund Sta8e 2 to £101,884. This exceeds the cost budget agreed for Stage 2 of £95JXM), by £6m4. Together wlth the contingency built into the cost budget there should therefore be a surplus left from the main Stage 2 project of up to around É9mO. The loan from SPC is repayable over ffve years. Thls woutd in principle result in repayments of É4&A)O per ant7um, afthou8h thls ml8ht be varled by agreement, to defer higher payments until the later years within thls term. If necessary. However, the Trustees are confident that it Should be p0551ble to make £4,000 repayments every year over the flve year period, out of expected future operational surpluses. Given this and the expected sufficiency of funds, the'80 ahead, for Stage 2 of the project to commence has therefore been approved by the Trustees. At this stage the expected surplus would not, though, be sufficient to fully fund the additional investment envisaged in an Alr Source Heat Pump IASHPI. With expected costs in the range £ZO- 30.000 and the Stagè 2 budget surplus estimated as up to a possible £9.000, the funding shortfall might still be in the region of EI￿20,1X￿, or posslbly even more, if the Stage 2 contln8ency and surplus need to be utllised during Sta8e 2, to any materhil extent. A further grant application is therefore In progress, wlth Your Fund Surrey, a major initiative from Surrey County Councll, deslgne(J to Invest In a wlde range of community development projects around the county, over the next fve years. The availability of other funds, geared to supportrng prolects with environmental benefits is also belng explored. As part of this proce55 consideration Is also being given to whether sufflcient addktSonal funds might also be obtained so that it is not necessary to obtsin all or part of the loan for Stage 2 from SPC. Greater utilisatlon of expected operatlonal surpluses from the 2022 swlmming season will also be consldered. Prlnclpal flnanclal rlsks The Stage l upgrade project has already resulted In lower on80ing annual operotlonal costs forthe foreseeable future, 8iven the increased efficiency of new plant room systems. There should contlnue to be much lower on8oln8 repairs and maintenance co5tS$ 8lven the much greater reliabllity of new systems and Improved condition and greater sustainability of the pool structure. The recent in¢rease in membershlp subscriptlons should also helpl In achieving operatlonal surpluses for the next two or three years. However, It should also be reco8nised that gas costs have recently rlsen very slBnlflcantly and that electrlclty costs are also increasing. Operational expendltyre will therefore require careful manogin8 for the future. Increased gas prlces should help justify the buslness case for Investln8 In an ASHP so that, if thls can be funded, thls should reduce the level of 8a$ consumptlon. Thls sholsld usefully educe, though probabfy not totally offset the effect of the increase. It has proved possible to manage the effect of on8oln8 COVID ￿StrIct40n$ a8aln thls year, by contlnuin8 to deploy ihe booklng svstem devlsed last year, In conlunctlon wlth the use of lanes. If COVID Contlnues to be an Issue for the future, It is hoped and expected that the pool should contlnue to be able to operate, with the full complement of members and membershSp Income for the future. Overall, therefore, despSte hl8her expected energy costs, the tn15tee5 belleve that It should be posslble to contSnue to operate the pool at a financlal surplu5. The financlal risks consldered to be facing $5PC are therefore considered to be relatively low for the foreseeable fvture. STRucfuRE, GOVERNANCE and MANAGEMENT Constltution The constltutlon In use is complies with Charity Commission standards, as applicable for a CIO leharitable incorporated organisationl. Particular features of the constitution are: Pool members all become voting members of the CIO This is through adoption of the'Association' CIO model Votin8 will normalty be through attendance at general meetlngs IAGMS, EGMS) No actlvltles can be undertaken which are in conflict with the charitable purposes of the organisatlon (for example, the club is not allowed to make 8 profft-though thls does not represent a change from the previous'non-profit makinl status) 113 of trustees retire by rotation at the AGM each year Ithough they can be rfrappoSntedl. Trustees Trustees are recrLtlted from the membership of the Club, based on names normally put forward to the AGM and confSrmed by voting of those members attending. It is, howeveri P055ible for them to be appoSnted at other times of the year, and for any such extra appolntments to be ratlfied at the subsequent AGM, All Trustees Includlng the four officer5 of the club appointed last year have contlnued to perform thelr roles durlng the 20121 flnancial year, with no changes. The roles otTrustees and their appointments will be re-considered at the 2021 AGM, scheduled to be held on 15 November. Management The four offlcers of the club, who are also trustees. comprlse the Chalrman, Secretaryi Treasurer and Membershlp Secretary. There are currently fourteen trustees In all. All s￿￿comMftteeS are led by trustees and have clear responsiblllties and 8041s, to take forward the many ambltlous Inltlatlves belng pursued by the club. These comprlse the Pool Operations sub-committee (led by the Pool Operatlons Manager, supported by a Deputy Manager), the Rlsk 5ub.commlttee Iled by the Health and Safety Mana8erl. the Fundraislng sub-committee (led by the Chalrmanl and the MembershSp sub-commrttee (led by the Membership Secretary). Shern Parlsh Councll As the main lessor of the pool and w5th overall responslbllSty for promotlon of communhy inltiatNes, Shere Parlsh Counc51 ISPCI contlnues to take a keen Interest In pool management matters and provides flnonclal support where needed. SPC has a representatlve attendln8 all trustee meetin8S and providlng close communication with the Parish Council. REFERENCE AND ADMINisfRATIVE DEfAILS Name The name of the charitable Incorporated Organisat￿n is: Shere Swlmmlng Pool Cl￿. Charlty Re8lstered Number: 1184796 Prlncipal Address The Secretary, Town Clays, Gomsh•ll Lane, Shere, Guildford, Surrey. GU5 9HE. Names of Trnstees Ipendlng any changes followln8 the AGM on 15 November 20211.. Davld Roe Ichalrmanl, Jenny Taylor Isecretaryl, Arnanda Hall (Treasurer), David Pryor Imembership Secretary), Clive Stevens (Pool OperatSons Manager), Steve Mo88s (Health and Safety Mana8Èr and Deputy Pool Operations Manager), Barry Arnfield (Plant Room Systems), Roger Trou8hton Iwebstte and Technology Mana8erl, Betty Fitzpatrlck (Pool Cleaning Manager), Marion Taylor-cotter (Publlcityl, lan Allen, Jenny Kin8come, Rosie Wllliams, Martin Knights, (Jonathan Cross Is the SPC representatbve on the Trnstees Commltteel. Funds held as ¢ustodlan truste¢s None. Not appllcable. Exemptlons from dlsclosure None. Declaratlons Sl8ned on behall of the charltvs trustees SSgnaturelsl Full namelsl Davld Roe Amanda Hall Position Chalrman Treasurer Date: 26.10.21 |**Shere Swimming Pool Club**|**Shere Swimming Pool Club**|**Shere Swimming Pool Club**|Charity No
(if any)|1184796|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start
date|**01/10/2020**|**To**|**30/09/2021**||| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Note
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Capital Expenditure
S10
Depreciation
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s
own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| |||19,538|-|19,538|10,383| ||42,033|-|-|42,033|30,266| ||-|-|-|-|-| ||-|-||-|8| |||-|-|-|130,000| ||250|-|-|250|-| ||42,283|19,538|-|61,821|170,658| ||||||| ||-|-|-|-|-| ||23,226|-|-|23,226|14,139| ||-||-|-|-| ||-|12,985|-|12,985|12,985| ||23,226|12,985|-|36,211|27,123| ||||||| ||19,057|6,553|-|25,610|143,534| ||-|-|-|-|-| ||19,057|6,553|-|25,610|143,534| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| |||-|-|-|-| ||19,057|6,553|-|25,610|143,534| ||||||| ||24,289|198,959|-|223,248|79,714| ||43,346|205,512|-|248,858|223,248| ||||||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|185,974|-|185,974|198,959| |||-|-|-|-|-| |||-|-|-|-|-| |||-|185,974|-|185,974|198,959| |||||||| |||-|-|-|-|-| |||202|4,844|-|5,046|5,406| |||-|-|-|-|-| |||45,346|19,538|-|64,884|34,971| |||45,548|24,382|-|69,930|40,377| |||||||| |||3,241|3,805|-|7,046|16,088| |||||||| |||42,307|20,577|-|62,884|24,289| |||||||| |||42,307|206,551|**-**|248,858|223,248| |||||||| ||||-|-|-|-| |||-|-|-|-|-| |||||||| |||42,307|206,551|-|248,858|223,248| |||||||| |||-|||-|-| |**Restricted income funds (Note 27)**|||206,551||206,551|198,959| |**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees||42,307||-|42,307|24,289| ||||||-|| |||42,307|206,551|-|248,858|223,248| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||David Roe||27/10/2021| |||||Amanda Hall||27/10/2021| CC17a (Excel) 29/10/2021 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with*  Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by  FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**N/A**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of_**|**_the chang_**|**_e in accounting policy;_**|| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why apply_**
**_eliable an_**|**_ing the new accounting policy_**
**_d more relevant information;_**|| |**_(iii) the amount_**
**_the current peri_**
**_aggregate amou_**
**_before those pre_**|**_of the adj_**
**_od, each p_**
**_nt of the_**
**_sented, 3_**|**_ustment for each line affected in_**
**_rior period presented and the_**
**_adjustment relating to periods_**
**_.44 FRS 102 SORP._**|| ||||| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes*  * -Tick as appropriate No* ## _**Please disclose:**_ _**(i) the nature of any changes;**_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_ _**(iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes*  * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error;**_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 29/10/2021 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Investment gains and**
**losses**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ## **2.3 EXPENDITURE AND LIABILITIES** ||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||
||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| |3,000|||| |n at
uently,
and
and
rather
net
value
|||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per **instruments** paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ## **2.4 ASSETS** **Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- 11,000
- 11,000 10,333
Gift Aid
- 8,538
- 8,538
-
Legacies
- -
- - -
General grants provided by government/other
charities
-
- - 130,000
Membership subscriptions and sponsorships
which are in substance donations
- - 17,952
Donated goods, facilities and services
- -
- - -
Other
- -
**Total** - 19,538
- 19,538 158,285
Membership Subscriptions
42,033 - - 42,033 -
- -
- - -
- -
- - -
Other
250 - - 250 -
**Total** 42,283 - - 42,283 -
- - - - -
- -
- - -
- -
- - -
Other
- -
- - -
**Total**
- -
- - -
Interest income
- -
- - -
Dividend income
- -
- - -
Rental and leasing income
- -
- - -
Other
- -
- - -
**Total**
- -
- - -
-
- - -
- -
- - -
- -
- - -
- -
- - -
**Total**
- -
- - -
Conversion of endowment funds into income
- -
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- -
- - -
**Total**
- -
- - -
42,283 19,538
-61,821 158,285
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|-|11,000|-|11,000|10,333| ||
Gift Aid|-|8,538|-|8,538|-| ||Legacies|-|-|
-|-|-| ||General grants provided by government/other
charities|-||-|-|130,000| ||Membership subscriptions and sponsorships
which are in substance donations|||-|-|17,952| ||Donated goods, facilities and services|-|-|
-|-|-| ||
Other|||-|-|| ||**Total**|-|19,538|-|19,538|158,285| |||||||| ||Membership Subscriptions|42,033|-|-|42,033|-| |||-|-|
-|-|-| |||-|-|
-|-|-| ||Other|250|-|-|250|-| ||**Total**|42,283|-|-|42,283|-| |||||||| |||-|-|-|-|-| |||-|-|
-|-|-| |||-|-|
-|-|-| ||Other|-|-|
-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|
-|-|-| ||Dividend income|-|-|
-|-|-| ||Rental and leasing income|-|-|
-|-|-| ||
Other|-|-|
-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||||-|
-|-|-| |||-|-|
-|-|-| |||-|-|
-|-|-| |||-|-|
-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|
-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|
-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||42,283|19,538|-|61,821|158,285| **Other information: All income in the prior year was unrestricted except for: (please provide description and amounts)** Donations, Gift Aid for refurbishment of pool totalling £19,538 **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 29/10/2021 6 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Utilities inc. telephone|15,158|-|-|15,158|7,749|-|-|7,749| |Chemicals|2,065|-|-|2,065|1,796|-|-|1,796| |Repairs to pool|1,023|-|-|1,023|405|-|-|405| |Health and safety|737|-|-|737|1,017|-|-|1,017| |Insurance|3,146|-|-|3,146|1,290|-|-|1,290| |Capital Expenditure|||-|-|-|-|-|-| |Other overheads|938|-|-|938|1,882|-|-|1,882| |Other|160|-|-|160||-|-|-| |**Total expenditure on charitable**
**activities**|23,226|-|-|23,226|14,139|-|-|14,139| |**Separate material item of expense**||||||||| |Depreciation|-|12,985|-|12,985|12,985|-|-|12,985| ||-|-|-|-|
-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|12,985|-|12,985|12,985|-|-|12,985| |**Other**||||||||| ||-|-|-|-|
-|-|-|-| ||-|-|-|-|
-|-|-|-| ||-|-|-|-|
-|-|-|-| ||-|-|-|-|
-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|
-|-|-|-| ||23,226|12,985|-|36,211|27,124|-|-|27,124| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|
-|-|-|-| |Activity2|-|-|-|-|
-|-|-|-| |Other|-|-|-|-|
-|-|-|-| |**Total**|-|-|-|-|
-|-|-|-| |||||||||| CC17a (Excel) 29/10/2021 7 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||50|100| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 29/10/2021 8 ## **Section C Notes to the accounts (cont)** |**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**|**Freehold land &**
**buildings**
**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
-173,748
33,420
4,776
211,944
Additions
- - - - -
Revaluations
-
-
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- 173,748 33,420 4,776 211,944
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL 20 years
SL 10 Years
SL 5 Years
**** Rate**
5%
10%
20%
At beginning of the year
- 8,688 3,342 955 12,985
Disposals
- - - - -
Depreciation
- 8,688 3,342 955 12,985
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- 17,376 6,684 1,910 25,970
Net book value at the beginning of the year
- 165,060 30,078 3,821 198,959
Net book value at the end of the year
- 156,372 26,736 2,866 185,974
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.1 Cost or valuation**
**Note 14 Tangible fixed assets**
**_Please complete this note if the charity has any tangible fixed assets_**| |---|---|---|---|---|---| ||**Freehold land &**
**buildings**
**£**|**Pool and Plant**
**Room**
**Refurbishmen**
**t Costs**
**£**|
**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| ||-|173,748|33,420|4,776|211,944| ||-|-|-|-|-| ||-||||-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|173,748|33,420|4,776|211,944| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL 20 years|SL 10 Years|SL 5 Years|| |||5%|10%|20%|| ||||||| ||-|8,688|3,342|955|12,985| ||-|-|-|-|-| ||-|8,688|3,342|955|12,985| ||-|-|-|-|-| ||-|-|-|-|-| ||-|17,376|6,684|1,910|25,970| ||||||| ||-|165,060|30,078|3,821|198,959| ||-|156,372|26,736|2,866|185,974| CC17a (Excel) 29/10/2021 9 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| |||| |||| |||| ||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 29/10/2021 10 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|
-| ||-|
-| ||5,046|5,406| ||5,046|5,406| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| CC17a (Excel) 29/10/2021 11 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||7,046|4,750|-|-| ||-|-|-|-| ||-|11,338|-|-| ||7,046|16,088|
-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
|
**This year**|**Last year**|**Last year**| |---|---|---|---| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 29/10/2021 12 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||64,884|34,971| ||-|-| ||64,884|34,971| CC17a (Excel) 29/10/2021 13 **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose**
**and**
**Restricti**
**ons**|**Fund**
**balances**
**brought**
**forward**
**£**
|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Pool Refurbishment Stage 2|R||-|19,538|-|-|-|19,538| |Tangible Assets|R||198,959|-|-12,985|-||185,974| |Net Assets|U||24,289|42,283|-23,226|-|-|43,346| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||223,248|61,821|- 36,211|-|-|248,858| CC17a (Excel) 29/10/2021 14 **Independent examiner's report on the accounts** **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** |**On accounts for the year**
**ended**|
30thSeptember 2021|**Charity**
**no**|
1184796| |---|---|---|---| **Set out** on the following pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2021** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under **Responsibilities and basis** section 145 of the 2011 Act and in carrying out my examination, I have followed all **of report** the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent examiner's** I have completed my examination. I confirm that no material matters have come to **statement** my attention in connection with the examination which gives me cause to believe that in, any material respect,: - the accounting records were not kept in accordance with section 130 of the - Act; or - the accounts did not accord with the accounting records; or • the accounts did 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 concerns 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. |**Name:**
**Address:**
**Relevant professional**
**qualification(s) or body**
**Signed:**|**Date:**|| |---|---|---| |||21.10.2021| |||| ||Julie Dudley|| ||
NA|| ||Derries Rad Lane Peaslake|| ||Guildford SurreyGU5 9PB|| ## **Independent examiner's report on the accounts** ## **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** **----- Start of picture text -----**
ended 30 [th] September 2021 Charity 1184796
no
**----- End of picture text -----**
**On accounts for the year** **Set out** on the following pages I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2021** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section **Responsibilities and basis** 145 of the 2011 Act and in carrying out my examination, I have followed all the **of report** applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent examiner's** I have completed my examination. I confirm that no material matters have come to **statement** my attention in connection with the examination which gives me cause to believe that in, any material respect,: - the accounting records were not kept in accordance with section 130 of - the Act; or - the accounts did not accord with the accounting records; or · the accounts did 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 concerns 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. **Signed: Date:** 21.10.2021 **Name:** Julie Dudley **Relevant professional** NA **qualification(s) or body Address:** Derries Rad Lane Peaslake Guildford Surrey GU5 9PB