## **SHERE SWIMMING POOL CLUB – CIO (SSPC)** 

## **TRUSTEES’ ANNUAL REPORT for the period to 30 September 2022** 

## **OBJECTIVES and ACTIVITIES** 

## **Introduction** 

**SSPC** operates the pool on behalf of **Shere Parish Council (SPC** ), under a sub-lease, with 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 which it has installed. SSPC is nevertheless responsible for maintaining the pool and buildings infrastructure as well as the plant room systems, under arrangements agreed with SPC.  It became a Charitable Incorporated Organisation (CIO) in 2019. 

This Trustees Annual Report (TAR) covers the activities for the year to 30 September 2022, operating as a CIO for the third full year. It has been compiled in accordance with the Charities Statement of Recommended Practice (SORP) – FRS 102. 

Given the need to wait for the completion of the new changing rooms this year, the pool opened on 11 May, just over a month after the new regular opening date of the beginning of April. 

## **Purpose** 

The charitable purpose of the Shere Swimming Pool Club, as set out in the new CIO constitution is: _The promotion of community participation in healthy recreation for the benefit of the inhabitants of Shere Parish and the surrounding neighbourhood by the provision and maintenance of swimming facilities, as well as facilitating the provision of swimming activities and support services._ 

## **Main Activities** 

The sole activity of the charity is to operate an open-air swimming pool in Shere, for the benefit of everyone in the local community interested in swimming there, all of whom are entitled to become members of the swimming pool club. 

This outdoor pool is maintained by volunteers. Members comprise individuals and families, with a total number of memberships of 450, with approximately one third being individuals and two thirds being families, amounting to around 1,350 people being members each year, counting also all those within the families who are permitted to swim. Members are allowed to invite guests, who need to be accompanied by the member, in order to swim. 

## **Public Benefit** 

**The trustees confirm that they have had regard to the guidance issued by the Charity Commission on public benefit and that this has been fully complied with in running the CIO, throughout the year.** 

Everyone in Shere Parish and immediately surrounding villages who wishes to join is not deterred from doing so due to financial constraints. In financial hardship cases fees are waived, as has been the case this year, as well as our providing free membership to several Ukrainian refugees. 

Members receive substantial benefits from use of the pool, including: 

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- The opportunity to increase physical fitness, and help manage specific health conditions 

- The outdoor setting which helps benefit mental well-being  and it plays an important part in creating community cohesion and reducing isolation 

- Enabling precious family time and increasing childrens swimming confidence. 

The club allows other groups to visit and benefit from use of the pool. 

## **Contribution made by volunteers** 

In the absence of paid employees the pool is run by volunteers. They are involved in all aspects of the successful running of the Club, ranging from the management roles of the trustees, through the pool operations rota team, to the pool cleaning team.  Their contribution to the success of the running of the pool safely, and its financial viability are key. 

## **ACHIEVEMENTS and PERFORMANCE** 

## **Requirements** 

Following the major upgrade of the pool and plant room systems in 2020, the priority for 2021/22 has been to complete **Stage 2:** _**A rebuild of the changing rooms and improvement of access for physically disabled swimmers.**_ 

## **Achievements against objectives set** 

## **Stage 2 Rebuild of the Changing Rooms** 

Some delays occurred during the early stages due to the need to involve an arboriculturist to ensure protection of the large oak tree behind the changing rooms, and to Covid affecting specialist foundations staff availability. However, after this the main contractor, **Rob Arrow Builders** was able to proceed efficiently to successfully complete the project in good time and to a high standard. The project costs amounted to **£94,985** , in line with the budget of £95,000 **.** 

## **Stage 3 Addition of an air source heat pump and new gas boiler** 

Investigations continued during the year to confirm the benefits from using an air source heat pump (ASHP) to heat the pool, and to develop specific proposals for an optimum configuration of costjustified ASHP and gas boiler, as well as to identify a suitable supplier and installer. The energy crisis arising from the war in Ukraine, leading to higher gas and electricity prices, has substantially reinforced the business case to save energy costs and the urgency to progress this as soon as possible. 

Meanwhile, assessment of the efficiency of the existing gas boilers has identified that they are very inefficient compared with what could be achieved by use of a new gas boiler with an external heat exchanger, which can substantially increase the amount of contact with the water being heated.  It has now been determined that the optimum configuration, for flexibility as well as to achieve the most savings, would be a 50 Kw ASHP (rather than a larger pump which would be very much more 

2 



expensive), together with a new, more efficient gas boiler.  The new boiler would only be used in the very coldest months if the ASHP is not sufficiently efficient at those times, or as a back-up facility for the ASHP. 

The combined budget for this project has been estimated at **£37,500** , based on the first supplier quote received. Following the year-end further quotes are now being obtained and evaluated, with a view to determining the most cost-effective preferred supplier choice and finalising the business case and budget shortly. 

Further fundraising was initiated in September and has continued through October, resulting in the target of **£20,000** being fully achieved. This was mainly through member donations, along with a fundraising party and a swimathon.  It is now expected that a grant funding application will be submitted to LoCase (the Surrey County Council environmental fund) in December, to secure the remaining funds required to fully meet the final budget. It is hoped that up to **£15,000** can be procured, sufficient to proceed with the equipment purchase and installation early in 2023. 

## **FINANCIAL REVIEW** 

The Accounts have been drawn up as in previous recent years on an accruals basis. These comprise a Statement of Financial Activities (SOFA), a Balance Sheet and a range of Notes to the Accounts, within the CC17 Accounts Pack. 

## **Income and expenditure** 

## **a) Operating income and expenses** 

**Subscription revenue** increased from £42,033 last year to **£44,108** for 2022, due to minor changes in the mix of memberships as between individuals and families and more guest fees being received. 

Total income of **£44,358** is classified as Unrestricted Funds in the SOFA and Note 3, meaning that it can be used to fund any routine expenditure. 

**Operating expenditure** (before depreciation) reflects the costs of operating the pool for the slightly shorter season, from **11 May** to **9 October** , the late opening being due to delays in the completion of the new changing rooms. However, overall operating costs have still increased to **£25,575** compared with £23,226 in 2021.  In particular, maintenance costs were up by around **£3,500** largely due to inclusion for the first time of annual servicing costs for the new plant room systems, chemicals costs were higher by around **£2,000** due to the move from chlorine to bromine at higher prices, and there was an exceptional water charge of **£3,600** , due to final agreement on the cost of a water leak in a previous year.  Set against this, gas heating costs were down by **£4,000** , due to the combined effect of reducing the water temperature by two degrees and some very hot weather, especially in July and August. Operating expenditure is analysed in Note 6 to the Accounts. 

Depreciation of **£15,359** represents a further deduction from income to take into account, but does not represent money actually paid out, just a provision for future expenditure. It is therefore shown as a deduction from Restricted Income Funds (the grants and donations), as set out in the SOFA and 

3 



Note 6 to the Accounts. This figure is **£2,374** higher than for last year, due to inclusion of depreciation on the cost of the new changing rooms for the first time. 

## **b) Grants, donations and gift aid** 

The final portion of the Sport England grant of **£25,000** for the changing rooms was received during the year. 

In addition, members made donations including gift aid this year of **£8,303** , compared to the £19,538 donated last year. However, around a further **£17,000** was received just after the year-end, in October, relating to the ASHP fundraising campaign. A further environmental grant of **£2,000** has been awarded but not yet received from iGAS. 

## **Fixed Assets** 

The cost of rebuilding the changing rooms, amounting to **£94,985** , has been included in Fixed Assets this year. Depreciation has been charged on the changing rooms at a low rate of only 2.5% per annum, given the long life expectancy of these new assets. 

## **Financial position at end of period** 

Unrestricted funds have been increased by the net operating surplus of **£18,783** . Restricted funds have been reduced by resources expended on capital expenditure of **£94,985** and depreciation of **£15,359** , offset by funds received from grants, donations and gift aid, resulting in a net reduction of **£77,041** .  In combination this has resulted in net expenditure across unrestricted and restricted funds totalling **£58,258** for the year. 

The availability of **£46,346** unrestricted funds brought forward plus the 2022 operating surplus of **£18,783** has then provided the basis for a transfer of **£45,177** to restricted funds to pay for the balance of the capital expenditure on the changing rooms, whilst still leaving a reasonable level of unrestricted funds carried forward as net current assets of **£16,952** . This represents a healthy financial position at the year-end. 

## **Meeting future funding requirements** 

**Stage 3** of the pool upgrade project will require a total of an estimated **£37,500** in funds. The general reserve previously established of **£6,000** limits the use of the unrestricted funds, leaving **£10,952** available to contribute to future capital projects and any other contingent costs. However, given the high overall level of uncertainty facing the energy market and economy more widely (see discussion of financial risks below), the trustees would like to increase this general reserve to **£10,000** , leaving only around **£7,000** available to help fund Stage 3, for this next financial year, plus the iGAS grant of **£2,000** . Coupled with the additional donations received in October of around **£17,000** there should therefore be around **£26,000** available to contribute to Stage 3 costs, leaving a shortfall of **£11,500** to be met through the LoCase grant being applied for, and/ or other funding sources. 

At this point in time the Stage 3 budget has still to be finalised and it is not clear whether SSPC will be successful in its application for the LoCase grant funding. However, the maximum which can be applied for is 40% of the project costs, which would amount to **£15,000** , based on the existing cost 

4 



budget. So if this is obtained in full it should be possible to proceed with the acquisition of the ASHP and new gas boiler. 

## **Principal financial risks** 

The Stage 1 upgrade project has already resulted in lower ongoing annual operational costs, given the increased efficiency of new plant room systems. There should continue to be much lower ongoing repairs and maintenance costs, given the much greater reliability of new systems and improved condition and greater sustainability of the pool structure.  The increase in membership subscriptions last year has also helped, in achieving operational surpluses for the last two years. 

With the new chemical treatment of the pool using bromide having now stabilised, it is mainly the level of future energy costs which gives rise to the greatest financial uncertainty for the medium term future.  Although COVID has not disappeared it should be possible to continue to operate the pool safely in future years, as this last year, utilising the booking system and lanes. 

Fortunately the existing three year fixed rate energy contracts continue part way into next season, which reduces the cost escalation risks for next year. While the electricity contract ends at the end of March, the gas contract extends into mid-July. However, thereafter it is still very uncertain as to what will happen to energy prices in the marketplace and to what extent the government will provide financial support for businesses such as swimming pools. The Chancellor indicated in his Autumn statement that financial support for high energy prices would now be provided until March 2024, but no details were provided as to what this will mean in practice for businesses, or which businesses would be considered to be vulnerable and therefore qualify for this support. 

As prices were increasing very rapidly in August and there was an expectation that prices would be considerably higher by April 2023 and beyond, the trustees were faced with the prospect that it might be very difficult to obtain any new fixed price contracts at economic tariffs if we waited until next year. Given that suppliers were offering new contracts from next year in advance, and in the absence of any promises of support from the government at that stage, a decision was therefore taken to obtain the best fixed rates then available in order to provide some future certainty as to maximum costs, and to manage the high level of risk. New three year contracts for 2023 to 2025 were therefore entered into at much higher prices than currently being paid. 

It is currently unclear, if the government does allow fixed price contracts to be overridden for businesses in the shorter term, as they have indicated that they would when providing financial support, whether this would mean that they could be avoided for the remainder of their duration thereafter, for 2024 and 2025. This would be much appreciated, especially if rates in the marketplace have fallen below contract rates by that point.  SSPC will certainly be pressing with the suppliers for these contracts to be set aside if it seems likely that cheaper rates could then be obtained nearer the time when the existing contracts come to an end, and bearing in mind the level of government financial support confirmed by then. 

Clearly it is hoped that, if the ASHP and new gas boiler can be acquired and installed before next swimming season, the overall gas consumption would come down very substantially, even recognising that electricity consumption will increase. Significant efforts will also be made to reduce 

5 



energy consumption by continuing to run the pool at a lower water temperature of 26 degrees, rather than the previous normal temperature of 28 degrees, if possible. 

Allowing for only a conservative estimate of all such savings, the likely costs of gas and electricity at the higher new contract prices have been calculated and the effect on operating costs and financial viability of the club assessed. As a result it has been confirmed that the pool should still be able to operate at a reasonable surplus, even if the full new three year contract prices need to be paid until 

The financial risks considered to be facing SSPC are still therefore considered to be relatively low and manageable for the next three years at least, with known maximum energy prices. 

## **STRUCTURE, GOVERNANCE and MANAGEMENT** 

## **Constitution** 

The constitution in use is complies with Charity Commission standards, as applicable for a CIO (charitable incorporated organisation).  Particular features of the constitution are: 

- Pool members all become voting members of the CIO 

- This is through adoption of the ‘Association’ CIO model 

- Voting will normally be through attendance at general meetings (AGMs, EGMs) 

- No activities can be undertaken which are in conflict with the charitable purposes of the organisation (for example, the club is not allowed to make a profit – though this does not represent a change from the previous ‘non-profit making’ status) 

- 1/3 of trustees retire by rotation at the AGM each year (though they can be re-appointed). 

## **Trustees** 

Trustees are recruited from the membership of the club, based on names normally put forward to the AGM and confirmed by voting of those members attending. It is, however, possible for them to be appointed at other times of the year, and for any such extra appointments to be ratified at the subsequent AGM.  All Trustees including the four officers of the club appointed last year have continued to perform their roles during the 21/22 financial year, with no changes. The roles of Trustees and their appointments will be re-considered at the 2022 AGM, scheduled to be held on 12 December. 

## **Management** 

The four officers of the club, who are also trustees, comprise the Chairman, Secretary, Treasurer and Membership Secretary. There are currently thirteen trustees in all. All sub-committees are led by trustees and have clear responsibilities and goals, to take forward the many ambitious initiatives being pursued by the club. These comprise the Pool Operations sub-committee (led by the Pool Operations Manager, supported by a Deputy Manager), the Risk sub-committee (led by the Health and Safety Manager), the Fundraising sub-committee (led by the Chairman) and the Membership sub-committee (led by the Membership Secretary). 

6 



## **Shere Parish Council** 

As the main lessor of the pool and with overall responsibility for promotion of community initiatives, Shere Parish Council (SPC) continues to take a keen interest in pool management matters and provides financial support where needed. SPC has a representative attending all trustee meetings and providing close communication with the Parish Council. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Name** 

The name of the charitable incorporated organisation is: **Shere Swimming Pool Club** . **Charity Registered Number: 1184796** 

## **Principal Address** 

The Secretary, Town Clays, Gomshall Lane, Shere, Guildford, Surrey. GU5 9HE. 

## **Names of Trustees** 

(pending any changes following the AGM on 12 December 2022): 

David Roe (Chairman), Jenny Taylor (Secretary), Amanda Hall (Treasurer), David Pryor (Membership Secretary), Clive Stevens (Pool Operations Manager), Steve Moggs (Health and Safety Manager and Deputy Pool Operations Manager),  Barry Arnfield (Plant Room Systems), Roger Troughton (Website and Technology Manager), Betty Fitzpatrick (Pool Cleaning Manager), Marion Taylor-Cotter (Publicity), Ian Allen, Jenny Kingcome, Martin Knights. 

(Jonathan Cross is the SPC representative on the Trustees Committee). 

## **Funds held as custodian trustees** 

None. Not applicable. 

## **Exemptions from disclosure** 

None. 

## **Declarations** 

Signed on behalf of the charity’s trustees: 

|Signature(s)|||
|---|---|---|
|Full name(s)|David Roe|Amanda Hall|
|Position|Chairman|Treasurer|
|Date:|18.11.22|18.11.22|



7 




|**Shere Swimming Pool Club**|**Shere Swimming Pool Club**|**Shere Swimming Pool Club**|Charity No   (if<br>any)|<br>1184796||
|---|---|---|---|---|---|
|Annual accounts for the period||||||
|Period start<br>date|**01/10/2021**|**To**|**30/09/2022**|||



## **Section A                      Statement of financial activities** 

|**Recommended categories by**<br>**activity**<br>Guidance Notes<br>**Incoming resources (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies<br>S01<br>Charitable activities<br>S02<br>Other trading activities<br>S03<br>Investments<br>S04<br>Separate material item of income<br>S05<br>Other<br>S06<br>S07<br>**Resources expended (Note 6)**<br>**Expenditure on:**<br>Raising funds<br>S08<br>Charitable activities<br>S09<br>Capital Expenditure<br>S10<br>Depreciation<br>S11<br>S12<br>S13<br>Net gains/(losses) on investments<br>S14<br>S15<br>**Extraordinary items**<br>S16<br>S17<br>S18<br>Investment in new changing room fixed assets<br>S19<br>S20<br>**_Reconciliation of funds:_**<br>S21<br>S22<br>**_Total_**<br>**_Net movement in funds_**<br>Total funds brought forward<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) before investment**<br>**gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**Other recognised** **gains/(losses):**<br>Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|
|---|---|---|---|---|---|
|||8,303|-|8,303|19,538|
||44,108|-|-|44,108|42,033|
||-|-|-|-|-|
||-|-||-||
|||25,000|-|25,000||
||250|-|-|250|250|
||44,358|33,303|-|77,661|61,821|
|||||||
||-|-|-|-|-|
||25,575|-|-|25,575|23,226|
|||94,985|-|94,985|-|
||-|15,359|-|15,359|12,985|
||25,575|110,344|-|135,919|36,211|
|||||||
||18,783|77,041<br>-|-|58,258<br>-|25,610|
||-|-|-|-|-|
||18,783|77,041<br>-|-|58,258<br>-|25,610|
||-|-|-|-|-|
||45,177<br>-|45,177|-|-|-|
|||||||
||-||-|-|-|
|||94,985|-|94,985|-|
||26,394<br>-|63,121|-|36,727|25,610|
|||||||
||43,346|205,512|-|248,858|223,248|
||16,952|268,633|-|285,585|248,858|



1 



|<br>**Section B                      Balance sheet**|<br>**Section B                      Balance sheet**||||||
|---|---|---|---|---|---|---|
|**Fixed assets**<br>**Intangible assets            (Note 15)**<br>**Tangible assets              (Note 14)**<br>**Heritage assets              (Note 16)**<br>**Investments                    (Note 17)**<br>**_Total fixed assets_**<br>**Current assets**<br>**Stocks                             (Note 18)**<br>**Debtors                           (Note 19)**<br>**Investments                  (Note 17.4)**<br>**Cash at bank and in hand (Note**<br>**24)**<br>**_Total current assets_**<br>**Creditors: amounts falling due**<br>**within one year              (Note 20)**<br>**_Net current assets/(liabilities)_**<br>**_Total assets less current_**<br>**_liabilities_**<br>**Creditors: amounts falling due**<br>**after one year                (Note 20)**<br>**Provisions for liabilities**<br>**_Total net assets or liabilities_**<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>**(**|Guidance No<br>B01<br>B02<br>B03<br>B04<br>B05<br>B06<br>B07<br>B08<br>B09<br>B10<br>B11<br>B12<br>B13<br>B14<br>B15<br>B16<br>B17<br>B18<br>B19<br>B20<br>B21|**Unrestrict**<br>**ed funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowme**<br>**nt funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|||**Total this**<br>**year**<br>**£**<br>F04|**Total last**<br>**year**<br>**£**<br>F05|
|||-|-|-|-|-|
|||-|265,600|-|265,600|185,974|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|265,600|-|265,600|185,974|
||||||||
|||-|-|-|-|-|
|||20|3,033|-|3,053|5,046|
|||-|-|-|-|-|
|||19,496||-|19,496|64,884|
|||19,516|3,033|-|22,549|69,930|
||||||||
|||-     2,564||-|-     2,564|7,046|
||||||||
|||16,952|3,033|-|19,985|62,884|
||||||||
|||16,952|268,633|**-**|285,585|248,858|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
|||16,952|268,633|-|285,585|248,858|
||||||||
|||-|||-|-|
|**27)**|||268,633||268,633|205,512|
|**Unrestricted funds**<br>**Revaluation reserve**<br>**_Total funds_**<br>Signed by one or two trustees on<br>behalf of all the trustees||16,952||-|16,952|43,346|
||||||-||
|||16,952|268,633|-|285,585|248,858|
||||||||
|||Signature||Print Name||Date of<br>approval<br>dd/mm/yy|
|||||David Roe||15/11/2022|
|||||Amanda Hall||14/11/2022|



CC17a (Excel) 

16/11/2022 

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 preparing •  and with* ü 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* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ü 

* -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 the _**N/A**_ 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*<br>No*|ü|* -Tick as appropriate|
|---|---|---|
||||



## _**Please disclose:**_ 

_**(i) the nature of the change in accounting policy;**_ 

_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 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*<br>No*|ü|* -Tick as appropriate|
|---|---|---|
||||



## _**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*<br>No*|ü|* -Tick as appropriate|
|---|---|---|
||||



## _**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) 

16/11/2022 

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**<br>This includes any realised or unrealised gains or losses on the sale of investments and any<br>gain or loss resulting from revaluing investments to market value at the end of the year.<br>**Income from interest,**<br>**royalties and dividends**<br>This is included in the accounts when receipt is probable and the amount receivable can be<br>measured reliably.<br>**Income from membership**<br>**subscriptions**<br>Membership subscriptions received in the nature of a gift are recognised in Donations and<br>Legacies.<br>Membership subscriptions which gives a member the right to buy services or other benefits<br>are recognised as income earned from the provision of goods and services as income from<br>charitable activities.<br>**Settlement of insurance**<br>**claims**<br>Insurance claims are only included in the SoFA when the general income recognition criteria<br>are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the<br>SoFA.<br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the<br>fair value of those gifts at the time of their receipt and they are recognised on receipt.  In<br>the reporting period in which the stocks are distributed, they are recognised as an expense<br>at the carrying amount of the stocks at distribution.<br>**Donated services and**<br>**facilities**<br>Donated services and facilities are included in the SOFA when received at the value of the<br>gift to the charity provided the value of the gift can be measured reliably.<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in 'Income<br>from other trading activities' with the corresponding stock recognised in the balance sheet.<br>On its sale the value of stock is charged against 'Income from other trading activities' and<br>the proceeds from  sale are also recognised as 'Income from other trading activities'.<br>Grants and donations are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP).<br>This is only included in the SoFA once the charity has provided the related goods or<br>services or met the performance related conditions.<br>Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.<br>In the case of performance related grants, income must only be recognised to the extent<br>that the charity has provided the specified goods or services as entitlement to the grant<br>only occurs when the performance related conditions are met (5.16 FRS 102 SORP).<br>**Legacies**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has been<br>grant of probate, the executors have established that there are sufficient assets in the<br>estate and any conditions attached to the legacy are either within the control of the charity<br>or have been met.<br>**Government grants**<br>The charity has received government grants in the reporting period<br>**Tax reclaims on donations**<br>**and gifts**<br>Gift Aid receivable is included in income when there is a valid declaration from the donor.<br>Any Gift Aid amount recovered on a donation is considered to be part of that gift and is<br>treated as an addition to the same fund as the initial donation unless the donor or the<br>terms of the appeal have specified otherwise.<br>These are included in the Statement of Financial Activities (SoFA) when:<br>• the charity becomes entitled to the resources;<br>·       it is more likely than not that the trustees will receive the resources; and<br>• the monetary value can be measured with sufficient reliability.<br>**Donated goods**<br>**Contractual income and**<br>**performance related grants**<br>**Offsetting**<br>There has been no offsetting of assets and liabilities, or income and expenses, unless required or<br>permitted by the FRS 102 SORP or FRS 102.<br>**Grants and donations**<br>Gifts in kind for use by the charity are included in the SoFA as income from donations when<br>receivable.<br>**Support costs**<br>The charity has incurred expenditure on support costs.<br>**Volunteer help**<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets and<br>included in the SoFA as incoming resources when receivable.<br>The value of any voluntary help received is not included in the accounts but is described in<br>the trustees’ annual report.<br>Donated services and facilities that are consumed immediately are recognised as income<br>with an equivalent amount recognised as an expense under the appropriate heading in the<br>SOFA.<br>**Investment gains and**<br>**losses**|Yes<br>No<br>N/a|Yes<br>No<br>N/a|Yes<br>No<br>N/a|
|---|---|---|---|
||ü|||
||Yes<br>No<br>N/a|||
||ü|||
||Yes<br>No<br>N/a|||
||ü|||
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
|||ü||
||Yes<br>No<br>N/a|||
||ü|||
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
|||ü||
||Yes<br>No<br>N/a|||
||ü|||
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||ü|||
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|
||Yes<br>No<br>N/a|||
||||ü|





## **2.3 EXPENDITURE AND LIABILITIES** 

||Yes|No|N/a|
|---|---|---|---|
||ü|||
||Yes|No|N/a<br>ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a<br>ü|
||Yes|No|N/a<br>ü|
||Yes|No|N/a<br>ü|
||Yes|No|N/a|
||ü|||
||Yes<br>ü|No|N/a|
||Yes<br>ü|No|N/a|
||Yes|No|N/a<br>ü|
|||||
||Yes<br>ü|No|N/a|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||||ü|
||Yes|No|N/a|
||ü|||
||Yes|No|N/a<br>ü|
||Yes|No|N/a|
||||ü|



|**2.4 ASSETS**<br>3,000<br>**Intangible fixed assets**<br>**Heritage assets**<br>**Debtors**<br>Debtors (including trade debtors and loans receivable) are measured on initial recognition at<br>settlement amount after any trade discounts or amount advanced by the charity.  Subsequently,<br>they are measured at the cash or other consideration expected to be received.<br>**Current asset investments**<br>The charity has has investments which it holds for resale or pending their sale and cash and cash<br>equivalents with a maturity date less than one year. These include cash on deposit and cash<br>equivalents with a maturity date of less than one year held for investment purposes rather than to<br>meet short term cash commitments as they fall due.<br>**Stocks and work in**<br>**progress**<br>Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net<br>realisable value.<br>Goods or services provided as part of a charitable activity are measured at net realisable value<br>based on the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.<br>Investments held for resale or pending their sale and cash and cash equivalents with a<br>maturity date of less than 1 year are treated as current asset investments<br>**Grants with performance**<br>**conditions**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.<br>**Grants payable without**<br>**performance conditions**<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>No material item of deferred income has been included in the accounts.<br>**Creditors**<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>**Governance  and support**<br>**costs**<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and its<br>compliance with regulation and good practice.<br>Support costs include central functions and have been allocated to activity cost categories<br>on a basis consistent with the use of resources, eg allocating property costs by floor areas,<br>or per capita, staff costs by the time spent and other costs by their usage.<br>They are valued at cost.<br>**Investments**<br>Fixed asset investments in quoted shares, traded bonds and similar investments are valued<br>at initially at cost  and subsequently at fair value (their market value) at the year end.  The<br>same treatment is applied to unlisted investments unless fair value cannot be measured<br>reliably in which case it is measured at cost less impairment.<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through custody or<br>legal rights.  The amortisation rates and methods used are disclosed in note 9.5<br>They are valued at cost.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,<br>technological, geophysical or environmental qualities that are held  and maintained<br>principally for their contribution to knowledge and culture.  The depreciation rates and<br>methods used as disclosed in note 9.6.1.4.<br>**Tangible fixed assets for**<br>**use by charity**<br>The depreciation rates and methods used are disclosed in note 9.2.<br>They are valued at cost.<br>A liability is measured on recognition at its historical cost and then subsequently measured<br>at the best estimate of the amount required to settle the obligation at the reporting date<br>**Basic financial instruments**<br>The charity made no redundancy payments during the reporting period.<br>**Deferred income**<br>These are capitalised if they can be used for more than one year, and cost at least<br>**Redundancy cost**<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or constructive<br>obligation committing the charity to pay out resources and the amount of the obligation can<br>be measured with reasonable certainty.<br>The charity accounts for basic financial instruments on initial recognition as per paragraph<br>11.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17 to 11.19,<br>FRS102 SORP.<br>**Provisions for liabilities**||Yes<br>No<br>N/a|Yes<br>No<br>N/a|Yes<br>No<br>N/a|
|---|---|---|---|---|
|||ü|||
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||ü|||
|||Yes<br>No<br>N/a|||
|||ü|||
|||Yes<br>No<br>N/a|||
|||ü|||
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
||3,000||||
|||ü|||
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||ü|||
|||Yes<br>No<br>N/a|||
|||||ü|
|||Yes<br>No<br>N/a|||
|||||ü|



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** 

|**Note 3                           Analysis of income**|**Analysis of income**||||||
|---|---|---|---|---|---|---|
|Donations andgifts<br>Gift Aid<br>Legacies<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total**<br>Membership Subscriptions<br>Other<br>**Total** <br>Other<br>**Total**<br>Interest income<br>Dividend income<br>Rental and leasingincome<br>Other<br>**Total**<br>**Total**<br>Conversion of endowment funds into income<br>Gain on disposal of a tangible fixed asset held for<br>charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>propertyrights<br>Other<br>**Total**<br>**TOTAL INCOME**<br>**Other:**<br>**Other trading**<br>**activities:**<br>**Income from**<br>**investments:**<br>**Separate**<br>**material item**<br>**of income:**<br>**Analysis**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**|**Analysis**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|||||
||Donations andgifts<br>|-|7,458|-|7,458|11,000|
||Gift Aid|-|845|-|845|8,538|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|25,000|-|25,000|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|||-|-||
||**Total**|-|33,303|-|33,303|19,538|
||||||||
||Membership Subscriptions|44,108|-|-|44,108|42,033|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|250|-|-|250|250|
||**Total**|44,358|-|-|44,358|42,283|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for<br>charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||44,358|33,303|-|77,661|61,821|



## **Other information:** 

**All income in the  year was unrestricted except for: (please provide description and amounts)** 

Donations, Gift Aid  and grant for refurbishment of pool totalling £33,303 

**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) 

16/11/2022 

6 



## **Section C                                            Notes to the accounts                                                (cont)** 

## **Note 6                           Analysis of expenditure** 

|**Analysis**<br>**Expenditure on raising funds:**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Utilities inc. telephone|12,164|-|-|12,164|15,158|-|-|15,158|
|Chemicals|4,050|-|-|4,050|2,065|-|-|2,065|
|Repairs to pool|4,581|-|-|4,581|1,023|-|-|1,023|
|Health and safety|221|-|-|221|737|-|-|737|
|Insurance|3,564|-|-|3,564|3,146|-|-|3,146|
|Capital Expenditure|||-|-|-|-|-|-|
|Other overheads|689|-|-|689|938|-|-|938|
|Other|306|-|-|306|160|-|-|160|
|**Total expenditure on charitable**<br>**activities**|25,575|-|-|25,575|23,227|-|-|23,227|
|**Separate material item of expense**|||||||||
|Depreciation|-|15,359|-|15,359|12,985|-|-|12,985|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|15,359|-|15,359|12,985|-|-|12,985|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**<br>**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||25,575|15,359|-|40,934|36,212|-|-|36,212|



## **Other information:** 

## **Analysis of expenditure on charitable activities** 

||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support Costs**|**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-|-|-|-|-|-|-|-|
|Activity 2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||



CC17a (Excel) 

16/11/2022 

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**<br>**independent examiner**<br>**Independent examiner’s fees**<br>**Assurance services other than audit or independent examination**<br>**Tax advisory fees**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||50|50|
||-|-|
||-|-|
||-|-|



CC17a (Excel) 

16/11/2022 

8 



## **Section C                                            Notes to the accounts                                         (cont)** 

## **Note 14                           Tangible fixed assets** 

## _**Please complete this note if the charity has any tangible fixed assets**_ 

## **14.1 Cost or valuation** 

|At the beginning of the year<br>Additions<br>Revaluations<br>Disposals<br>Transfers *<br>At end of the year<br>****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers*<br>At end of the year<br>Net book value at the beginning of the year<br>Net book value at the end of the year<br>**14.3 Net book value**|**Freehold land &**<br>**buildings**<br>**£**|**Pool and Plant**<br>**Room**<br>**Refurbishment**<br>**Costs**<br>**£**|**Plant,**<br>**machinery and**<br>**motor vehicles**<br>**£**|**Fixtures, fittings**<br>**and equipment**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|
||-|173,748|33,420|4,776|211,944|
||94,985|-|-|-|94,985|
||-||||-|
||-|-|-|-|-|
||-|-|-|-|-|
||94,985|173,748|33,420|4,776|306,929|
|||||||
||SL 40 years|SL 20 years|SL 10 Years|SL 5 Years||
||<br>2.50%|5%|10%|20%||
|||||||
||-|17,376|6,684|1,910|25,970|
||-|-|-|-|-|
||2,374|8,688|3,342|955|15,359|
||-|-|-|-|-|
||-|-|-|-|-|
||2,374|26,064|10,026|2,865|41,329|
|||||||
||-|156,372|26,736|2,866|185,974|
||92,611|147,684|23,394|1,911|265,600|



CC17a (Excel) 

16/11/2022 

9 



## **14.4  Impairment** 

|**14.5  Revaluation**<br>**_the name of independent valuer, if applicable_**<br>**_the carrying amount that would have been recognised had the assets been carried_**<br>**_under the cost model._**<br>**_the methods applied and significant assumptions_**<br>**_This year:  Please provide a description of the events and circumstances that led to_**<br>**_the recognition or reversal of an impairment loss._**<br>**_the effective date of the revaluation_**<br>**_Last year:  Please provide a description of the events and circumstances that led to_**<br>**_the recognition or reversal of an impairment loss._**<br>**_If an accounting policy of revaluation is adopted, please provide:_**||||
|---|---|---|---|
|||||
|||||
|||**This year**<br>**Last year**||
|||||
|||||
|||||
|||-|-|



## **14.6  Other disclosures** 

|**_(iii)   Details of the existence and carrying amounts of property, plant and equipment_**<br>**_to which the charity has restricted title or that are pledged as security for liabilities._**<br>**_(i)   Please state the amount of borrowing costs, if any, capitalised in the construction of tangible_**<br>**_fixed assets and the capitalisation rate used._**<br>**_(ii)   Please provide the amount of contractual commitments for the acquisition of tangible fixed_**<br>**_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) 

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## **Section C                                            Notes to the accounts                                               (cont)** 

## **Note 19                         Debtors and prepayments** 

_**Please complete this note if the charity has any debtors or prepayments.**_ 

|**19.1     Analysis of debtors**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||3,053|5,046|
||3,053|5,046|



**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**<br>**Other debtors**<br>**Total**<br>**Trade debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



|2022debtors|25.00<br>20.00<br>3008.12|
|---|---|
|Yule Gift Aid<br>Blackwell Guest tickets<br>CAF report Accrued||
||3053.12|



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## **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**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due within**<br>**oneyear**|**Amounts falling due within**<br>**oneyear**|**Amounts falling due after**<br>**more than oneyear**|**Amounts falling due after**<br>**more than oneyear**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||2,564|7,046|-|-|
||-|-|-|-|
||-||-|-|
||2,564|7,046|-|-|



## **20.2 Deferred income** 

_**Please complete this note if the charity has deferred income.**_ 

**This year Last year** 

_**Please explain the reasons why income is deferred.**_ 

|**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



|2022 accruals|||
|---|---|---|
|Examiner fees||50.00|
|Gas||946.26|
|Electric||1,159.74|
|Boiler service||456.00|
|Water|-|48.44|
|Total||2,563.56|



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## **Section C                                            Notes to the accounts                                                        (cont)** 

## **Note 24                     Cash at bank and in hand** 

|**Note 24                     Cash at bank and in hand**|||
|---|---|---|
|**Other**<br>**Cash at bank and on hand**<br>**Total**<br>**Short term cash investments (less than 3 months maturity date)**<br>**Short term deposits**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|
||-|-|
||19,496|64,884|
||-|-|
||19,496|64,884|



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**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,**<br>**EE  R or UR**<br>*****|<br>**Purpose**<br>**and**<br>**Restricti**<br>**ons**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|Pool Refurbishment Stage 2/3|R||19,538|33,303||-49,808|-|3,033|
|Funds invested in Tangible Fixed<br>Assets|R||185,974|-|-15,359|94,985||265,600|
|Unrestricted Funds|U||43,346|44,358|-25,575|-45,177|-|16,952|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||248,858|77,661|-            40,934|-|-|285,585|



CC17a (Excel) 

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## **Independent examiner's report on the accounts** 

## **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** 


**----- Start of picture text -----**<br>
On accounts for the  year<br>Charity<br>ended 1184796<br>no<br>Set out  on the following pages<br>**----- End of picture text -----**<br>


I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2022** 

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 145 **Responsibilities and basis of** of the 2011 Act and in carrying out my examination, I have followed all the applicable **report** 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 my **statement** 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:**<br>**Address:**<br>**Relevant professional**<br>**qualification(s) or body** <br>**Signed:**|**Date:**|14/11/2022|
|---|---|---|
||||
||Julie Dudley||
||<br> 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 -----**<br>
On accounts for the  year<br>Charity<br>ended 1184796<br>no<br>Set out  on the following pages<br>**----- End of picture text -----**<br>


I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2022** 

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 145 **Responsibilities and basis of** of the 2011 Act and in carrying out my examination, I have followed all the applicable **report** 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 my **statement** 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:**<br>**Address:**<br>**Signed:**<br>**Relevant professional**<br>**qualification(s) or body**|**Date:**|14/11/2022|
|---|---|---|
||||
||Julie Dudley||
||<br> NA||
||Derries Rad Lane Peaslake||
||Guildford SurreyGU5 9PB||