## **SHERE SWIMMING POOL CLUB – CIO (SSPC)** ## **TRUSTEES ANNUAL REPORT for the year to 30 September 2024** ## **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 2024, operating as a CIO for the fifth full year. It has been compiled in accordance with the Charities Statement of Recommended Practice (SORP) – FRS 102. ## **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 just over 500, 239 single memberships, 268 family memberships. This amounts to just over 1,400 people being members each year. Members are allowed to invite guests, who need to be accompanied by the member, in order to swim. The ages of Members given on the application form in 2024 looked like this: A third of members are under 19 and over 17% are 60+ years old. By the end of the season the booking system had registered 7,793 transactions this year – fewer than last year due to a delayed start to the season and extended open swimming periods. [2023: 8,958]. Members cancelled 1,774 bookings, some of which would have then been re-booked by others. The net result is that a total of 6,019 effective bookings have been made this season [2023: 7,152].Including open swims and events, it is estimated that over 10,000 swims have taken place over the course of the season. ## **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.** The Trustees are keen that everyone in Shere Parish and immediately surrounding villages who wishes to swim in the pool are not deterred from doing so due to financial constraints. In financial hardship cases fees can be waived, reduced or gifted. For example the committee provide free membership to several Ukrainian refugees. Members receive substantial benefits from use of the pool, including: - The opportunity to increase physical fitness, and help manage specific health conditions - The outdoor setting which helps benefit mental well-being and plays an important part in - creating community cohesion and reducing isolation - Enabling precious family time and increasing children’s’ swimming confidence. - Attending social events e.g. coffee and swim, designed to increase community cohesion This is the second year that pupils in Year two from local schools in Shere and Clandon have used the pool for swimming lessons. The children have enjoyed swimming and have developed their skills. For some it was their first experience of swimming. ## **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 on from the excellent delivery of the 6 year, 3 stage plan from previous Chair David Roe, Trustees agreed to an annual plan for 2024 as Nicola Walker settled in as new chair. The objectives were agreed and ranked in terms of importance and good progress has been made on these. The objectives are listed below with progress made in italics. ## **12 month activities ranked by the following criteria:** ## **1. Operation - ongoing** ## 1.1 Remove air in system and install new pump _The start of the year was affected by air in the system which ultimately resulted in the need for a new pump and sealing of existing pipes. The old pump has now been refurbished giving the pool an extra pump when needed._ ## 1.2 Decision on level of outsourcing required, with decision implemented _There has been a debate for some time as to the best level of inhouse/external support for what is now a highly complex plant room. Existing supplier PPE was asked to take on monthly servicing visits and this has worked well alongside trustee day to day running. The use of PPE for 2025 is now being decided._ _In addition Pools By Design have supplied and delivery chemicals this season, saving both money and time for the Operational team_ ## 1.3 Steady state operation of ASHP/Gas boiler – complete first full year, plus better understanding of heating usage and minimising utility costs _This has been a significant project in 2024 as the levers to maximise heating and minimise costs/ environmental impact were tried and tested, using the ASHP when appropriate and the gas boiler at other times. Most of the summer months were characterised by 100% usage of the ASHP, with the gas boiler only used in the colder spring/autumn months. An ASHP booster pump was also installed to maximise our existing set up. The committee ends the year with much better knowledge of the options, and a greater understanding of ongoing utility needs._ ## 1.4 Manage bore hole/ pump and electricity feeding pool _The pool is filled from water pumped to the pool from a borehole next to the Shere Surgery. After discussions with the surgery it was agreed that SSPC should pay for the electricity used by the pump now it can be tracked by the surgery using a separate meter. The time of the pool top up was changed to 21:30 to avoid cool water filling the pool first thing in the morning_ ## 1.5 Ensure disinfection system is not leading to a build up of bromates _A risk was raised about the build up of bromates as a result of our change to bromine disinfectant in 2023. Four tests were completed all showing very safe levels. Trustees chose not to open the pool in April until results from the first test had been completed._ _The committee has been pleased with the ongoing cleanliness of the pool. The dosing and testing regime are effective and hoovering the pool has kept it free of debris._ ## **2. Operation - capital** ## 2.1 Buy a new pool cover _The old pool cover was replaced by a new one which gives better heat retention, is easier to use and looks so much smarter!_ 2.2 Select a gate system upgrade (ready for next year) **and** look at alternative (tech) solution to signing in and out _Work has been ongoing to find a new supplier for the gate system. Downloading data from this is currently very manual, with data stored on an old laptop. A decision has been made to upgrade our current system, meaning existing gate cards will continue to work. Budget has been set aside to progress this in the closed 24/25 period. The intention is for usage data to be stored in the cloud, making it safer and easier to analyse._ ## 2.3 Build raised path to pool _The grass between the path and the pool often gets waterlogged, making access difficult. In the spring extra topsoil was added to the area to stop some of the pooled rain water. Permission has now been kindly given from the Shere Estate and the Parish Council to lay plastic mesh to allow for dryer access on a more usable surface, especially important for disabled members. Budget has been allocated for this path._ ## 2.4 Pool environment upgrades e.g. Improve disabled access into pool, including a rail; sun shade, new picnic benches, pool hoover _Low cost solutions have been found to some of the improvements needed e.g. borrowing a members pool hoover and using existing wood from the pool to mend the picnic tables. The member questionnaire has highlighted other improvements desired - including a handrail into lane 3 and many of these are budgeted for 2025._ ## **3. Membership** ## _3.1_ Review of membership system once all applications completed _The excellent new membership system MOJO, was configured and introduced in time for 2024 season applications. Feedback has been very positive and members found the system to be intuitive and speedy. It has made the roll of the Membership team much easier and provides a greater level of data and control._ ## 3.3 Digitisation of payments – for applications/ guest passes/ donations etc _The membership system also allowed for the digitalisation of payment and the options available worked for the vast majority of members. Only a few cheques were received. The ability to pay for guests at the pool has also simplified processes and guest payments have increased in the year as a result._ ## 3.2 Clarity on membership rules e.g. households/ location etc _The new membership system required Trustees to further clarify membership criteria. These have been discussed and agreed, with a level of flexibility maintained._ ## 3.4 More social activities e.g. Moon Swim, inflatable sessions, aqua aerobics _Huge progress has been made on social activities with well attended Coffee & Swim mornings and Moon Swims held. The family focused Summer Gala was postponed twice due to weather. Instead Trustees held a closing party at the end of the swimming season in mid October.._ ## 3.5 Better understanding of member activity levels/ lanes vs free swimming levels _Monitoring of lane usage has continued and utilisation levels remain high. A few tweaks were made this year re opening times and elongating free swimming first thing. The Member survey showed a relatively equal number of people who wanted more free swimming or more lane swimming!, but on balance it is felt the current distribution is working well._ ## 3.6 Survey on member needs, membership rules (e.g. no. of cards per household), views on cost, social activities etc _An online survey was issued to all members in August and received an excellent response of 194 completed surveys, accounting for 39% of Members. It was pleasing to read of the high level of satisfaction and appreciation for all that the Committee and Volunteers do. But also useful to read suggestions for improvements and these have been discussed by the committee and will form part of the input for 2025 plans. An executive summary of the survey responses is included within the AGM pack._ ## 3.7 Pool used by people with disabilities _Less progress has been made in this area than hoped and the Committee remain committed to_ _improving access for all. Cherry Trees were asked again if they would like to use the pool, but they have not been able to take advantage of the offer this year._ ## 3.8 Additional services e.g. Swimming lessons, explore winter swimming etc _Swimming lessons were explored, including contacting Swim England, but unfortunately our insurance policy does not cover us for formalised swimming lessons and we cannot find an alternative supplier who would. That said, Shere School and the associated Clandon school have continued to run highly popular swimming sessions for their children. These have included lessons from a qualified swimming instructor, who works for the schools._ _Requests for winter swimming are not new and this year we looked at the feasibility of delivering this. Even with an unheated pool the costs and resources required to make this a reality are too great for SSPC and this has been put on hold indefinitely. It is interesting to see that Guildford Lido have also ruled out winter swimming - probably for the same reasons as us._ ## **4. Committee management** ## 4.1 Operation of sub committees (scope, autonomy, reporting - chairs) _Given the amount of information needed to be covered in full committee meetings and the different specialisms required for varying aspects of running SSPC, a decision was taken to create 3 sub-committees. These are_ _Finance, Governance and Risk - led by The Chair Operations - led by The Health and Safety Manager Membership - led by the Membership Secretary Each sub committee has its own purpose, scope and budget._ _These subcommittees meet in between full committee meetings to progress actions/issues specific to their areas of specialisation. A shared action list has been created with actions divided between the 3 Subcommittees. Subcommittee chairs either provide a written report in advance of full committee meetings - allowing time for questions and/or provide a verbal update in the meeting. This new approach has proved to be effective in distributing workload and shortening committee meetings!_ ## 4.2 Find more technical support The plant room has become increasingly technical and it was identified as a risk that particularly during the winter months we did not have the resource and expertise available to handle any issues. 2 solutions have been found. The proposal of 2 new committee members with technical/operational expertise. Plus as mentioned above an annual out source contract with PPE ## 4.3 Use of others to help sub committees _There is recognition that Committee members have ambitious plans for improvements/ new services, but are already incredibly busy. Likewise there are members who would like to contribute more, but do not wish to be full time committee members. Good progress has been made this year asking members to take on certain projects e.g. the gardening committee, pool_ _opening team and those involved in social events. Thank you for the help given, it is much appreciated._ _There has also been an update process for communicating with cleaning volunteers (e.g. reminders before their weekly slots) and this has been appreciated by them._ Other notable achievements In addition to these objectives, the following successes have been achieved - The Capital Replacement Reserve has been set up in a dedicated savings bank account - Our electricity contract has been renewed from 1/4/2025 giving us a saving from 30.77p/kWh to 24.21p/kWh. The standing charge has also been reduced by from 58.78p per day to 42p day - A new Complaints policy & GDPR policy have been written; Q&A and events sections added to the website and the Risk Register has been kept up to date ## **FINANCIAL REVIEW** The Accounts have been prepared on an accruals basis, as in recent years. These include a Statement of Financial Activities (SOFA), a Balance Sheet, and a set of Notes to the Accounts, within the CC17 Accounts Pack. ## **Income and Expenditure** The charity generated a total income of £58,496 this year, down from the previous year’s £85,535. This variance is primarily attributed to the absence of large refurbishment projects during the year, which previously contributed significant grant and donation income. ## **Operating Income and Expenses** Subscription revenue remained the charity's primary source of income, amounting to £51,736, up from £50,515 in the prior year. This revenue, recorded as Unrestricted Funds, provides flexibility for covering the charity's general expenses. Total expenditure before depreciation and capital investments was £36,044, including £556 related to the FunDay event, which was cancelled due to poor weather. Of this, £460 is expected to be recovered, and the items purchased will be repurposed for future events. Operating costs totalled £35,488, reflecting a marginal increase from the previous year’s £34,475. Notable unexpected costs included £720 for bromate testing. Utility costs, specifically gas and electricity, surged to £20,088 compared to last year’s £15,642. However, the operations team effectively managed energy consumption, balancing the use of the boilers and the air source heat pump (ASHP) to maintain a constant pool temperature. While electricity usage rose by 9% due to the ASHP, gas usage decreased by 34%. Had we followed the same energy usage patterns as the 2023 season, costs would have been around £23,400. The ongoing complaint with Castle Water, initiated in January 2023, was resolved in April 2024. A leak allowance of £1,982.17 was granted, alongside an additional £612 contribution from Castle Water towards the leak repair. These amounts had been prudently accrued in previous accounts to avoid any shortfall. The charity introduced a new membership system at a cost of £250, plus a transaction fee of approximately 1.7% on all membership subscriptions and donations processed through the system. Capital investments this year included the purchase of a new pool cover, an ASHP booster, and a new pump, totalling £9,468, which have been added to Fixed Assets. None of the trustees were paid or claimed expenses this year, or last year. ## **Depreciation** Depreciation for the year amounted to £21,577, representing a provision for future asset replacements. As with previous years, this does not involve actual cash outflow but is deducted from Restricted Income Funds, in line with the SOFA and Note 6. This increase from last year reflects the addition of the pool cover and pumps to the depreciation schedule. ## **Grants, Donations, and Gift Aid** Member donations, primarily collected during membership renewals, amounted to £5,312, inclusive of Gift Aid contributions. A further £400 was donated from Shere Open Gardens for the Pool Garden project, and as such is represented in Restricted Funds. ## **Fixed Assets** Capital expenditure for the booster pump, new pump, and pool cover, totalling £9,468, has been classified under Fixed Assets. Depreciation rates remain consistent, with the pumps depreciated at 10%, aligning with other plant room system assets, and the pool cover at 5%. ## **Financial Position at Year-End** Unrestricted funds rose to £35,375, driven by a net operating surplus of £22,052. An additional £10,000 has been earmarked for the Capital Replacement Fund (CRF), bringing the total in this reserve to £20,000. A new NatWest savings account has been opened to earn interest on these funds. The overall financial position at the end of the fiscal year is healthier than the previous year, underscoring prudent financial management and the continued strong support from the community towards the charity's goals. ## **Meeting future funding requirements** A budget for the 2025 season has been created, which takes into account the planned activities for 2025, the cost of utilities and the need to continue to invest in a capital reserves fund. Finances have been tight in 2024 and every committee member is prudent with expenditure. The Committee are aware that there are financial pressures on members and wish this to be an inclusive community asset. The Member Survey asked about membership price increases and in the main the feedback was largely consistent in agreeing that an increase of £10 to a single membership and £20 to a family membership was acceptable to most. To that end for the 2025 season the new charges are proposed to be: Single = £70 Family = £140 Given that this may be challenging for some members the committee will be ring fencing a sum of money to help with those that cannot afford this increase. This can be applied for at the time of application. The Committee will also continue to look for fundraising opportunities - both from events and sponsorship. Several ideas were put forward in the Membership Survey and these will be explored ## **Principal financial risks** The charity is in a stronger financial position compared to previous years, largely due to proactive measures taken to mitigate key financial risks. One of the most significant risks in recent years has been the volatility of utility costs. In response, we have successfully fixed our utility bills for the upcoming season, providing greater certainty over our energy expenditure. In addition, the operations team continues to optimise the balance between the air source heat pump (ASHP) and the boilers, ensuring the charity achieves maximum energy efficiency while maintaining the pool at a consistent temperature. This strategic approach has already reduced our gas usage by 34%, offsetting some of the increase in electricity costs. By efficiently managing our energy consumption, we have mitigated a major operational cost risk for the charity. The establishment and growth of the Capital Replacement Fund (CRF) to £20,000 further strengthens our financial resilience. This reserve is earmarked for future capital expenditure, ensuring that we can address significant repairs or replacements without placing strain on our regular operating budget. The CRF, alongside the fixed utility costs, provides a solid financial foundation for the coming year and beyond. While there remain risks related to unforeseen repairs or changes in membership income, the charity's careful financial management and proactive risk mitigation strategies have placed it in a robust position. ## **STRUCTURE, GOVERNANCE and MANAGEMENT** ## **Constitution** The constitution in use 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. Jenny Taylor and Barry Arnfield have elected to step down from the Committee at the AGM. The contribution they have made to SSPC is immeasurable and cover a combined length of over 50 years. Jenny was Secretary from 1989 to 2022 and Barry served on the plant room team for many years before joining the committee. Huge thanks for their skill, commitment, personalities and impact. Steve Moggs, Roger Troughton and Clive Steven’s positions are up for re-election at the AGM and given our utter reliance on their technical skills the Committee are delighted that all 3 wish to restand ## **Management** As stated above - as well as the full committee meetings attended by all Trustees, 3 subcommittees have been set up: Finance, Governance and Risk - led by The Chair Operations and Health and Safety - led by The Health and Safety Manager Membership and Volunteering - led by the Membership Secretary These subcommittees meet in between full committee meetings to progress actions/issues specific to their areas of specialisation ## **Risk (non-financial)** A risk register is overseen by the Finance, Governance and Risk sub-committee and reviewed by all the Trustees at least annually to ensure that we have considered all aspects associated with running the pool. There is also have a range of policies and procedures covering aspects such as CFI, complaints, safeguarding, GDPR. ## **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** SSPC, Town Clays, Gomshall Lane, Shere, Guildford, Surrey. GU5 9HE. ## **Names of Trustees** (pending any changes following the AGM on 3rd December 2024): Nicola Walker (Chairman), Kath Webster (Secretary), Amanda Hall (Treasurer), Bettina McClean (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), Jenny Taylor, Jenny Kingcome, and Christian Staunskjaer. (Jonathan Cross is the SPC representative on the Trustees Committee). ## **Funds held as custodian trustees** None. Not applicable. ## **Exemptions from disclosure** None. 9 Declarations Signed on behalf of the charity’s trustees: Signature(s) Full name(s) Nicola Walker - Chair Amanda Hall - Treasurer Date: 9/1/2025 |Shere Swimming Pool Club|Shere Swimming Pool Club|Shere Swimming Pool Club|Charity No
(ifany)|1184796|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|1/10/23|**To**|Period end
date|30/9/24|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Interest on Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Investments in pumps and cover
S10
Depreciation
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
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):**
**Investment in Pumps and Cover**|**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| |---|---|---|---|---|---| ||5,312|400|-|5,712|18,342| ||51,736|-|-|51,736|50,515| ||-|-|-|-|-| ||146|-||146|-| ||-|-|-|-|16,678| ||902|-|-|902|-| ||58,096|400|-|58,496|85,535| ||||||| ||556|-|-|556|530| ||35,488|-|-|35,488|34,475| |||9,468|-|9,468|47,725| ||-|21,577|-|21,577|20,131| ||36,044|31,045|-|67,089|102,860| ||||||| ||22,052|30,645
-|-|8,593
-|17,325
-| ||-|-|-|-|-| ||22,052|30,645
-|-|8,593
-|17,325
-| ||-|-|-|-|-| ||9,468
-|9,468|-|-|-| ||||||| ||-|9,468|-|9,468|47,725| ||-|-|-|-|-| ||12,584|11,709
-|-|875|30,400| ||||||| ||22,791|293,194|-|315,985|285,585| ||35,375|281,485|-|316,860|315,985| ||||||| ## **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)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**General Reserve**
**Capital Replacement Fund**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|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**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| ||||281,085|-|281,085|293,194| |||-|-|-|-|-| |||-|-|-|-|-| |||-|281,085|-|281,085|293,194| |||||||| |||-|-|-|-|-| |||347|400|-|747|123| |||||-|-|-| |||38,033|-|-|38,033|33,216| |||38,380|400|-|38,780|33,339| |||||||| |||3,005|-|-|3,005|10,548| |||||||| |||35,375|400|-|35,775|22,791| |||||||| |||35,375|281,485|**-**|316,860|315,985| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||35,375|281,485|-|316,860|315,985| |||||||| |||-|||-|-| ||||281,485||281,485|293,194| |||5,375||-|5,375|2,791| |||10,000
20,000|||10,000|10,000| ||||||20,000|10,000| |||35,375|281,485|-|316,860|315,985| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Nicola W alker||08/01/25| |||||Amanda Hall||08/01/25| CC17a (Excel) 1/8/2025 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* ✓ 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.* ✓ * -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 _**NA**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**NA**_ going concern assumption doubtful; Where accounts are not prepared on a going _**NA**_ 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| |---|---|---| |||| ## _**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* ✓ * -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) 1/8/2025 3 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**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._|Yes
No
N/a||| |**Recognition of income**
**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.
**Investment gains and**
**losses**
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.
**2.3 EXPENDITURE AND LIABILITIES**
**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
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**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 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.
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 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'.
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.
**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.
**Contractual income and**
**performance related**
**grants**
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**
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
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**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**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
• the charity becomes entitled to the resources;
These are included in the Statement of Financial Activities (SoFA) when:|||| ||✓||| ||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||| 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. |||✓| |---|---|---| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |**2.4 ASSETS**
1,000
**Intangible fixed assets**
**Heritage assets**
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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.
**Current asset**
**investments**
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and 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.
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**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
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.
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.
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.
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**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
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date||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||| ||1,000|||| |||✓||| |||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||| |||||✓| **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
4,330 400
-4,730 14,656
Gift Aid
982
-982 3,686
Legacies
- - - - -
General grants provided by government/other
charities
- - - -16,678
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 5,312 400
- 5,712 35,020
Membership Subscriptions
51,736
- -51,736 50,515
- - - - -
- - - - -
Other
902
- -902
-
**Total** 52,638
- -52,638 50,515
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
146
- -146
-
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 146
- -146
-
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
58,096 400
-58,496 85,535
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**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|4,330|400|-|4,730|14,656| ||Gift Aid|982||-|982|3,686| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|16,678| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|5,312|400|-|5,712|35,020| |||||||| ||Membership Subscriptions|51,736|-|-|51,736|50,515| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|902|-|-|902|-| ||**Total**|52,638|-|-|52,638|50,515| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|146|-|-|146|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|146|-|-|146|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||58,096|400|-|58,496|85,535| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**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) 1/8/2025 7 **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**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations||-|-|-|530|-|-|530| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|556|-|-|556||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|556|-|-|556|530|-|-|530| |**Expenditure on charitable activities:**||||||||| |Utilities inc. telephone|17,774|-|-|17,774|19,770|-|-|19,770| |Chemicals|4,195|||4,195|3,199|||3,199| |Repairs topool|7,995|||7,995|6,772|||6,772| |Health and safety|808|||808|-|||-| |Insurance|2,994|||2,994|3,959|||3,959| |Capital Expenditure||9,468|-|9,468||-|-|-| |Other overheads|1,723|-|-|1,723||-|-|-| |Other|-|-|-|-|774|-|-|774| |**Total expenditure on charitable**
**activities**|35,488|9,468|-|44,956|34,475|-|-|34,475| |**Separate material item of expense**||||||||| |Depreciation||21,577|-|21,577|-|20,131|-|20,131| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|21,577|-|21,577|-|20,131|-|20,131| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||36,044|31,045|-|67,089|35,005|20,131|-|55,136| CC17a (Excel) 1/8/2025 8 ## **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**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Running thePool|35,488|-|-|35,488|34,475|-|-|34,475| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|35,488|-|-|35,488|34,475|-|-|34,475| |||||||||| CC17a (Excel) 1/8/2025 9 ## **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|50| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 1/8/2025 10 ## **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
Additions Pump, Booster pump and pool cover
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||94,985|173,748|81,145|4,776|354,654| ||-|-|4,483|4,985|9,468| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||94,985|173,748|85,628|9,761|364,122| ||||||| ||SL40 years|SL 20 years|SL 10 years|SL 5 years|| ||
2.50%|5%|10%|20%|| ||||||| ||4,748|34,751|18,141|3,820|61,460| ||-|-|-|-|-| ||2,375|8,687|8,563|1,952|21,577| ||-|-|-|-|-| ||-|-|-|-|-| ||7,123|43,438|26,704|5,772|83,037| ||||||| ||90,237|138,997|63,004|956|293,194| ||87,862|130,310|58,924|3,989|281,085| CC17a (Excel) 1/8/2025 11 ## **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._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* 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) 1/8/2025 12 ## **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._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||746.8|123.0| ||746.8|123.0| **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)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 1/8/2025 13 ## **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** |**Examiner fees**
**Gas**
**Electricity**
**Water**
**Remote Monitoring Expenditure**
**PPE Monthly Service**
**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**
**£**| ||50|50|-|-| ||1,113|1,019|-|-| ||941|6,173|-|-| ||34|3,306|-|-| ||159|-|-|-| ||708|-|-|-| ||-|-|-|-| ||3,005|10,548|-|-| CC17a (Excel) 1/8/2025 14 ## **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)**
**Nat West Savings**|**This year**
**£**|**Last year**
**£**| ||-|-| ||10,146|-| ||27,887|33,216| ||-|-| ||38,033|33,216| CC17a (Excel) 1/8/2025 15 **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 blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Funds Invested in Tanglible
FixedAssest|R|Refurbishing thePool FixedAssets|293,194|400|- 21,577|9,468|-|281,485| |UnrestrictedIncome|UR|GeneralSurplus|2,791|58,096|-36,044|- 19,468|-|5,375| |DedicatedFundReserve|UR|General Reserve|10,000|-|-|-|-|10,000| |DedicatedFundReserve|UR|Capital ReplacementFund|10,000|-|-|10,000|-|20,000| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||315,985|58,496|- 57,621|-|-|316,860| CC17a (Excel) 1/8/2025 16 CC17a IExcell 17 11812025 **Independent examiner's report on the accounts** ## **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** **----- Start of picture text -----**
On accounts for the year
ended 9/30/2024 Charity 1184796
no
Set out on the following pages
**----- End of picture text -----**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2023** 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. **----- Start of picture text -----**
Date: 11/11/24
**----- End of picture text -----**
**Signed: Debbie Salman Name:** Debbie Salman **Relevant professional qualification(s) or body**[FCA] **Address:** Flat 2 Kempton House 52 Cholmeley Park London N6 5AD **Independent examiner's report on the accounts** ## **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** **----- Start of picture text -----**
On accounts for the year
ended 9/30/2024 Charity 1184796
no
Set out on the following pages
**----- End of picture text -----**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2023** 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. **----- Start of picture text -----**
Signed: Date: 11/11/2024
Name: Debbie Salman
Relevant professional
qualification(s) or body [FCA]
Address: Flat 2 Kempton House 52 Cholmeley Park London N6 5AD
**----- End of picture text -----**