## **SHERE SWIMMING POOL CLUB – CIO (SSPC)** ## **TRUSTEES ANNUAL REPORT for the year to 30 September 2025** ## **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 2025, operating as a CIO for the sixth 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 at just over 500, 251 single memberships, 265 family memberships. This amounts to 1,227 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 were captured on the application form in 2025. A third of members are under 19 and over 17% are 60+ years old. |**Age**|**Members**|**Percentage**| |---|---|---| |80 and over|18|1%| |70 to 79|71|6%| |60 to 69|123|10%| |50 to 59|198|16%| |40 to 49|263|21%| |30 to 39|93|8%| |20 to 29|15|1%| |19 and under|446|36%| |||| |TOTAL|1,227|100%| The committee and volunteers worked hard to open the pool by 5th April 2025, so it was available for the Easter holidays. The pool was open every day until 19th October 2025. By the end of the season the booking system had registered 8979 transactions – more than last year when there was a delayed start to the season [2024: 7793]. Members cancelled 2166 bookings, some of which would have then been re-booked by others. As a result a total of 6813 effective bookings have been made this season [2024: 6019]. Including open swims and events, it is estimated that as many as 15,000 or more swims have taken place over the course of the season. Based on the usage of member’s cards at the gate. We are looking at ways of correlating bookings with data recorded at the gate to see how frequent the perceived problem with “no-shows” actually is. It is pleasing to note that reported no shows have reduced this year. Possibly as a result of cancellations being easier to make. From 6/6/25 to 31/08/25 cancellations ran high at 24%. The view of the committee is that if these are made more than 2 hours in advance we should be pleased that the slot is available for others. However a third are being cancelled within 2 hours of the slot, often depriving others of a swim. A focus on last minute cancellations is needed for 2026 and progress has been made on the issuing of emails to remind members that they have a booking that day. ## **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 wish to swim in the pool are not deterred from doing so due to financial constraints. In 2025 to minimise the impact of the membership fee increase, a hardship fund was introduced - see details below. An Access Betterment policy has been written this year. This reflects the limitation of an old pool, but also celebrates some of the actions already taken to improve the environment e.g. disabled changing room, hard path, handrail. The 2025 questionnaire showed the vast majority of members felt the pool was accessible: Comments included: ‘’Means a lot to me, as I'm disabled and need to keep as fit as I can without the hassle of a crowded public pool.” “Pool is vital to my disability as my only form of proper exercise. Also helps my mental health.” “I have used the pool to rehab from a broken back. It’s been an invaluable tool for me to focus on healing.” The Trustees are committed to continue to be educated and consult on inclusion best practice. 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 Summary of answers to the question ‘What does the pool mean to you’ in the 2025 questionnaire : There have been some wonderful quotes in this year's survey on the pool’s benefits: ‘A lovely unique space for people to come together and play or exercise in the pool in a small, intimate setting surrounded by beautiful nature’. “It’s relaxing, fun, peaceful and at times a lifeline in this crazy busy world we live in’’. ‘’enables my love of swimming, health, friendship, kindness, community’’ This is the second year that pupils in Year 2 for Shere School and Year 3 for Clandon School 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 exclusively run by volunteers. They are involved in all aspects, ranging from the management roles of the trustees, through the pool operations rota team, to the pool cleaning team, to the opening and closing team and to the gardeners. Their contribution to the success of the running of the pool safely, and its financial viability are key and greatly appreciated by the whole community. ## **ACHIEVEMENTS and PERFORMANCE** ## **2025 Objectives** The SSPC Annual Plan gave a sense of direction for the committee, helping to set an appropriate budget and determine priorities. The plan is agreed at the outset of the year with responsibilities allocated to trustees and then reviewed at committee meetings. The objectives for 2025 are listed below with a summary of progress made. ## **1. Operation - capital/ maintenance** - Install a plastic grid path on raised ground - Achieve disabled friendly access e.g. gate, hand rail - Create shade by the pool - Repair the changing room roof and sort out the toilets, including loo roll holder/mirrors - Look at implications for sympathetically pruning the oak tree/ consider solar panels A lot of work has gone into the pool compound and access routes this year. With the permission of Shere Parish Council and Shere Estate, a plastic grid path was installed on a raised base. This has greatly improved access for all, and proved invaluable in the event of heavy rain when the field can be flooded. The path was further enhanced with the planting of wild flower seeds which took incredibly well. This alongside the hedge planting and general tidying/ improvement of the bed outside the fence and tubs within the compound have made the pool a very attractive space. Feedback has been overwhelmingly positive. SSPC’s thanks to the many people involved and Shere Open Gardens who provided the funds for the bed/tubs. When consulting about the path, it became apparent that the gate was difficult to open by wheel chair users and the path sloped upwards on approach. These issues have been resolved. Access to the pool was further enhanced with the introduction of a handrail into the pool. Members have noted that SSPC is much easier to access/leave than traditional pools with vertical steps. A significant amount of ongoing pool maintenance is undertaken by a group of committed volunteers/trustees. This year the focus was on the changing room/toilets, and improvements have been made. More friendly signage has been painted on the cupboard and toilet doors. Better shade has been requested, but it was felt parasols could blow away. Instead further benches were installed, having kindly been gifted by The William Bray, in the hope that some of these would fall within the shade of the trees. A plan to harness the sunshine via solar panels has continued to be investigated and it is hoped progress will be made next year. Acorns from the large oak tree continue to pepper the changing rooms and fall into the pool. Having spoken to Shere School who own the tree it is not possible to see how this could be stopped without damaging the tree. Thanks to everyone who tidies them up! ## **2. Operations - ongoing** - Decision re use of PPE for monthly servicing - Upgrade gate system/ complete measurement upgrades - Write a contingency plan for moving away from a bromine based disinfectant if needed - Consider if booking system can be improved at all The Operations team have excelled themselves this year. The pool has consistently looked beautiful and clean, the temperature has been on track and stable at c.26c and the chemicals have been properly administered. So much work goes into the daily management and checks to ensure this remains the case. Much improved remote reporting from the pool has helped the committee track temperatures, energy use and chemical levels. External company PPE has continued to provide an overview of the plant room, but the committee reduced the PPE checks to once monthly and this balance has reduced costs but maintained external quality assurance. In 2024 a risk was raised about the build up of bromates resulting from our use of bromine as a disinfectant. Last year all 4 tests showed very safe levels. The testing in 2025 showed slightly raised levels of bromates which were above those suggested by industry body PWTAG. Trustees immediately consulted with PWTAG who have acknowledged that UK levels are set at the same level as drinking water and it is likely these will be increased for pools. In the meantime they were happy that more frequent pool top ups from the well and backwashing would reduce bromate levels over time - and improvements have been seen. To be prepared a contingency plan has been drawn up in case we do need to change chemicals. Given the glorious summer weather, the ASHP was almost exclusively used from mid-June to mid-August. This vastly reduced our gas consumption and helped with our environmental aims. The new pool cover also helped improve heat retention (as well as ease of use pulling it on and off everyday) Additionally our gas contract has been renewed from July 2026 giving us a saving from 8.9p/kWh to 6.5p/kWh. The standing charge will increase slightly from 24p per day to 29p day Feedback on the booking system was taken into consideration and some tweaks made to improve the user experience. Mostly notable was improving the ease of cancelling a lane. A milestone was reached in late July when the booking system recorded its 50,000th booking since it was introduced back in August 2020. ## **3. Membership & Volunteering** - Introduce hardship fund (rules and procedures) - Introduce membership ballot - Create a calendar of social events for adults and children for the season - Focus on no shows and trial ways to reduce their impact - Change cleaning rota to weekend and midweek - More trustee support for volunteering coordination & recognition The excellent digital membership system membermojo was used to great effect again this year. Members found it easier to complete as for most some data was already known and the membership team found it straightforward to set up and manage. Membership fees had needed to be raised by £10 & £20 to £70 (individual) and £140 (family), and there was concern that this may price some members out. As a result a hardship fund of £2000 was created and promoted (especially by Shere and Clandon schools and Shere Surgery) which members could ask for if they needed help. It was gratifying to see the impact of this. Likewise in recent years there have been concerns from ‘locals’ who miss the end of applications deadline and new ‘remote’ swimmers who are unable to get membership. To this end a ballot was introduced with 20 places for those affected. This worked well and will be repeated in 2026. Thanks to all those involved in the social events. These have included coffee/swim mornings, toddler swims, moon swims and inflatable madness. All have been very well received and created a real sense of community. Communication has vastly improved with a monthly newsletter keeping members informed of activities and reminding them of rules and the challenges of no shows/ late cancellations. A new logo for the pool has been designed which will feature on signs, on the website and in the newsletter. A few actions have been carried forward to 2025/6 including introducing SSPC merchandise and participating in Shere Open gardens The membership sub-committee were also happy to oversee cleaning/gardening volunteering and this has run very smoothly. The introduction of weekend and weekday cleaning slots was well received with all spaces filled. There is an acknowledgement that more could be done to thank our volunteers, and it is hoped many will attend the AGM for a glass of wine. ## **Governance/ Finance** - Skills audit/succession planning for committee, including annual review with each trustee ● Review internal financial controls as per charities commission guidance - Create a disability policy (physical and mental disabilities) - Cyber risk assessment SSPC is blessed with an active and highly capable Board. Every member has a distinct role and there is a great deal of effective collaboration. This is helped by the annual plan and budget which is agreed at the beginning of the year. The sub committees continue to work well and each one has its own purpose, scope and budget. There was some concern about succession planning and this has been discussed and largely resolved following individual annual reviews. It is pleasing that all trustees have agreed to remain on the committee. Cyber security of both SSPC’s use of data and our supplier’s (e.g. membermojo) use of data has been a focus of analysis. The government’s National Cyber Security Centre has provided some valuable advice and actions have been taken to minimise our risks of a breach. Governance remains strong and in addition to cyber security within the year we have reviewed internal controls, updated the risk register and consulted on access & inclusion. FINANCE UPDATE ## **1. Financial Review** The Accounts have been prepared on an accruals basis, consistent with previous years. They include a Statement of Financial Activities (SOFA), a Balance Sheet, and accompanying Notes to the Accounts within the CC17 Accounts Pack. ## Income and Expenditure Total income for the year was £63,841, up from £58,496 in the previous year. This increase was primarily driven by higher membership fees, partly offset by the £920 spent in hardship fund support. ## Operating Income and Expenses Subscription revenue remained the charity’s principal income stream, totalling £58,960 (2024: £51,736). This income, recorded as _Unrestricted Funds_ , provides flexibility to cover general operating costs. Total expenditure before depreciation and capital investments was £38,305, including £305 of restricted expenditure on the gardening project. Operating costs were £38,000, a modest rise from £35,488 last year. Utility costs increased to £21,480 (2024: £17,774), although energy costs remained stable, the prior years accounts included an accrual of approximately £3,000 which was reversed in 2024, explaining much of the year on year variance. Capital expenditure during the year amounted to £9,144, covering the new path, gate, and handrail, which have been added to _Fixed Assets_ . No trustee received payment or claimed expenses during the year, or in the prior year. ## Depreciation Depreciation for the year totalled £23,406, representing a provision for future asset replacement. As in previous years, this is a non-cash charge, deducted from _Restricted Income Funds_ in accordance with the SOFA and Note 6. The increase from last year reflects the addition of the path, gate, and handrail to the depreciation schedule. ## Grants, Donations, and Gift Aid Generous member donations, primarily received during membership renewals, amounted to £4,067 including Gift Aid (2024: £5,312). The annual decrease may reflect the increase in subscription fees. ## Fixed Assets The year’s capital expenditure of £9,144 for the path, handrail, and gate has been classified under _Fixed Assets_ . ## Financial Position at Year-End Unrestricted funds rose to £52,072, reflecting a net operating surplus of £16,697 A further £10,000 has been allocated to the _Capital Replacement Fund (CRF)_ , bringing the CRF total to £30,000. General Reserves stand at £10,000, with £12,072 carried forward into unrestricted funds for the next financial year. Overall, the charity’s financial position at year-end is stronger than the previous year, demonstrating prudent financial management and continued community support. ## Reserves Policy The Trustees maintain unrestricted reserves to ensure the pool can continue to operate effectively in the event of unexpected income shortfalls or expenditure needs. The target level of reserves is set at £10,000 providing a buffer for seasonal variations, maintenance requirements and other unforeseen events. ## Meeting Future Funding Requirements The Trustees prepared, reviewed and approved the proposed budget for 2026. The overall financial position remains strong, with a projected surplus of just under £21,000 after accounting for operating costs and planned projects. In line with our financial policy, £10,000 will be transferred to the Capital Replacement Fund (CRF), leaving an effective carry-forward balance of just under £11,000. The operating budget for 2026 is broadly consistent with previous years, allowing for modest increases in utility costs due to inclement weather conditions, and routine operational expenses. The Trustees consider this to be a balanced and sustainable budget that supports the safe and effective running of the pool while maintaining good value for members. A total of £10,000 has been allocated to 2026 projects, reflecting a continued focus on maintenance, safety, and sustainability. Planned works include the installation of solar panels, installing warm shower facilities, an alert system for plant monitoring, and a ROSPA safety audit. Several smaller enhancements, such as seating, training, and further pool improvements, have also been included. ## Review of Internal Controls The trustees undertook a review of the pools internal controls to ensure financial systems and governance arrangements remain robust. This review was completed by the Governance Committee during the year and reported to the full Trustees’ Committee. No material issues were identified, and the Trustees are satisfied that the charity’s internal control framework continues to operate effectively. Principal Financial Risks The charity is in a stronger financial position than in previous years, due to proactive risk management. A key risk has been the volatility of utility costs. To mitigate this, the charity has secured fixed utility rates for the coming season, ensuring greater certainty over expenditure. The operations team will continue to optimise the balance between the ASHP and boilers to maintain energy efficiency and stable pool temperatures. The _Capital Replacement Fund (CRF)_ , now at £30,000, provides additional resilience by earmarking funds for future major repairs or replacements, thereby reducing pressure on operating budgets. While risks remain, particularly around unforeseen maintenance, the charity’s careful stewardship and forward planning have positioned it on a sound financial footing for the year ahead. ## Going Concern The Trustees have reviewed the pool's financial position and confirm that it remains a going concern. SSPC holds sufficient unrestricted reserves and cash balances to meet its foreseeable obligations, with funds comfortably exceeding annual expenditure. The trustees consider there are no material uncertainties that would cast doubt on the pool's ability to continue operating for the next 12 months and beyond. ## **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. Kath Webster and Christian Staunskjaer’s positions are up for re-election at the AGM and given our massive appreciation of their support the Committee are delighted that both wish to re stand. ## **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. Updates are given through reports and verbal updates at the main committee meeting. ## **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 a range of policies and procedures covering aspects such as CFI, complaints, safeguarding, GDPR and Access Betterment. ## **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. 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, Trenchmore, Shere Lane, Shere, GU5 9HS ## **Names of Trustees** (pending any changes following the AGM on 4rd December 2025): 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), Roger Troughton (Website and Technology Manager), Jenny Kingcome, Christian Staunskjaer, Marc Anstey and Will Esplen. (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: |Shere Swimming Pool Club|Shere Swimming Pool Club|Shere Swimming Pool Club|Charity No (if
any)|
1184796|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|**01/10/2024**|**To**|Period end date|30/09/2025|| ## **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 pool (2025 path, gate and handrail)
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):**
**Investments in pool (2025 path, gate and handrail)**|**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| |---|---|---|---|---|---| ||4,067||-|4,067|5,712| ||58,960|-|-|58,960|51,736| ||-|-|-|-|-| ||814|-||814|146| ||-|-|-|-|| |||-|-|-|902| ||63,841|-|-|63,841|58,496| ||||||| ||||-|-|556| ||38,000|305|-|38,305|35,488| |||9,144|-|9,144|9,468| ||-|23,406|-|23,406|21,577| ||38,000|32,855|-|70,855|67,089| ||||||| ||25,841|32,855
-|-|7,014
-|8,593
-| ||-|-|-|-|-| ||25,841|32,855
-|-|7,014
-|8,593
-| ||-|-|-|-|-| ||9,144
-|9,144|-|1|-| ||||||| ||-|9,144|-|9,144|9,468| ||-|-|-|-|-| ||16,697|14,567
-|-|2,130|875| ||||||| ||35,375|281,485|-|316,860|315,985| ||52,072|266,918|-|318,990|316,860| ||||||| ## **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**
**£**
F03|**Total this**
**year**
**£**
F04| |---|---|---|---|---|---| |||-|-|-|-| ||||266,823|-|266,823| |||-||-|-| |||-|-|-|-| |||-|266,823|-|266,823| ||||||| |||-|-|-|-| |||||-|-| |||||-|-| |||56,714|95|-|56,809| |||56,714|95|-|56,809| ||||||| |||4,642|-|-|4,642| ||||||| |||52,072|95|-|52,167| ||||||| |||52,072|266,918|**-**|318,990| ||||||| |||-|-|-|-| |||-|-|-|-| ||||||| |||52,072|266,918|-|318,990| ||||||| |||-|||-| ||||266,918|-|266,918| |||12,072|||12,072| |||10,000
30,000|||10,000| ||||||30,000| |||52,072|266,918|-|318,990| ||||||| |||Signature||Print|Name| ||||||| ||||||| CC17a (Excel) 15/12/2025 2 **Total last year £** F05 - 281,085 - - 281,085 - 747 - 38,033 38,780 3,005 35,775 316,860 - - 316,860 - 281,485 5,375 10,000 20,000 316,860 Date of approval dd/mm/yyyy CC17a (Excel) 15/12/2025 3 ## **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* 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 conclusion that the charity is a going concern; An explanation as to those factors that support the _**NA**_ 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*|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*
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*
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) 15/12/2025 4 ## **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**
• the charity becomes entitled to the resources;
These are included in the Statement of Financial Activities (SoFA) when:
· 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).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**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.
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.
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.
**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.
**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|Yes
No
N/a|Yes
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||| ||||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||| ||||ü| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. |ü||| |---|---|---| |Yes
No
N/a||| |||ü| |**2.4 ASSETS**
1,000
**Intangible fixed assets**
**Heritage assets**
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.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
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.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**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
**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.
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.
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.
**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.||Yes
No
N/a|Yes
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||| ||1,000|||| |||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||| |||ü||| |||Yes
No
N/a||| |||||ü| |||Yes
No
N/a||| |||||ü| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|||||| |---|---|---|---|---|---|---| |Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Membership Subscriptions
Other
**Total**
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
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Donations andgifts
|3,251|-|-|3,251|4,730| ||Gift Aid|816||-|816|982| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|4,067|-|-|4,067|5,712| |||||||| ||Membership Subscriptions|58,960|-|-|58,960|51,736| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|902| ||**Total**|58,960|-|-|58,960|52,638| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|814|-|-|814|146| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|814|-|-|814|146| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||63,841|-|-|63,841|58,496| **Other information:** **All income in the prior year was unrestricted except for: (please provide description and amounts)** £400 of donations and gifts **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) 15/12/2025 8 CC17a (EX￿1) 1511212025 **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**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---| |
Incurred seeking donations||-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|||| |Operating membership schemes and
social lotteries|-|-|-|-|||| |Staging fundraising events|-|-|-|-|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|-|-| |**Expenditure on charitable activities:**|||||||| |Utilities inc. telephone|21,480|-|-|21,480|17,774|-|-| |Chemicals|2,647|||2,647|4,195||| |Repairs topool|7,026|||7,026|7,995||| |Health and safety|720|||720|808||| |Insurance|3,180|||3,180|2,994||| |Capital Expenditure||9,144|-|9,144||9,468|-| |Other overheads|1,957|-|-|1,957|1,723|-|-| |Other|990|305|-|1,296|-|-|-| |**Total expenditure on charitable**
**activities**|38,000|9,449|-|47,448|35,488|9,468|-| |**Separate material item of expense**|||||||| |Depreciation||23,406|-|23,406|-|21,577|-| ||-|-|-|-|-|-|-| ||-|-|-|-|-|-|-| |**Total**|-|23,406|-|23,406|-|21,577|-| |**Other**|||||||| ||-|-|-|-|-|-|-| ||-|-|-|-|-|-|-| ||-|-|-|-|-|-|-| ||-|-|-|-|-|-|-| |**Total other expenditure**|-|-|-|-|-|-|-| CC17a (Excel) 15/12/2025 10 **TOTAL EXPENDITURE** 38,000 32,855 - 70,854 36,044 31,045 - ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**| |---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Running thePool|38,000|-|-|38,000|35,488|-|-| |Activity2|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-| |**Total**|38,000|-|-|38,000|35,488|-|-| ||||||||| CC17a (Excel) 15/12/2025 11 **----- Start of picture text -----**
Total funds
£
**----- End of picture text -----**
- - - - 556 - - - - - - - - - - - - - - 556 17,774 4,195 7,995 808 2,994 9,468 1,723 - 44,956 21,577 - - 21,577 - - - - - CC17a (Excel) 15/12/2025 12 67,089 - 1 **Total last year £** 35,488 - - 35,488 CC17a (Excel) 15/12/2025 13 ## **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| ||-|-| ||-|-| ||-|-| CC17a (Excel) 15/12/2025 14 ## **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 Path, Handrail, Gate
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**
**£**| |---|---|---|---|---| ||94,985|173,748|85,628|9,761| ||-|-||9,144| ||-|-|-|| ||-|-|-|-| ||-|-|-|-| ||94,985|173,748|85,628|18,905| |||||| ||SL40 years|SL 20 years|SL 10 years|SL 5 years| ||
2.50%|5%|10%|20%| |||||| ||7,123|43,438|26,704|5,772| ||-|-|-|-| ||2,375|8,687|8,563|3,781| ||-|-|-|-| ||-|-|-|-| ||9,498|52,125|35,267|9,553| |||||| ||87,862|130,310|58,924|3,989| ||85,487|121,623|50,361|9,352| CC17a (Excel) 15/12/2025 15 ## **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** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year** _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried**_ - _**under the cost model.**_ ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and equipment_**
**_to which the charity has restricted title or that are pledged as security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed_**
**_assets._**|**This year**| |---|---| ||**£**| ||-| ||-| ||| _* 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 ple of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_ CC17a (Excel) 15/12/2025 16 **Total £** 364,122 9,144 - - - 373,266 83,037 - 23,406 - - 106,443 281,085 266,823 CC17a (Excel) 15/12/2025 17 **Last year** - **Last year £** - - _ease indicate the rate deduction._ CC17a (Excel) 15/12/2025 18 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any debtors_**
**_or prepayments._**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|746.8| ||-|746.8| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 15/12/2025 19 ## **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**
**Surgery electricity**
**Remote monitoring Expenditure**
**PPE Monthly service**
**environment agency**
**Castle Water**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falli**
**more than**| |---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**| ||50|50|-| ||1,803|1,113|-| ||2,378|941|-| ||36|34|-| |||159|-| ||210|708|-| ||102||| ||63|-|-| ||4,642|3,005|-| CC17a (Excel) 15/12/2025 20 **ng due after one year Last year £** - - - - - - - - CC17a (Excel) 15/12/2025 21 ## **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**
**£**| ||-|-| ||30,961|10,146| ||25,848|27,887| ||-|-| ||56,809|38,033| CC17a (Excel) 15/12/2025 22 **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 be 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 f**_ |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**| |---|---|---|---|---|---|---|---| |Funds Invested in Tanglible Fixed
Assets|R|Refurbishing the Pool Fixed Assets|281,085||-23,406|9,144|-| |Garden fund|R||400||-305||| |Unrestricted Income|UR|General Surplus|5,375|63,841|-38,000|-19,144|-| |Dedicated Fund Reserve|UR|General Reserve|10,000|-|-|-|-| |Dedicated Fund Reserve|UR|Capital Replacement Fund|20,000|-|-|10,000|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-| |**Total Funds**|||316,860|63,841|- 61,711|-|-| CC17a (Excel) 15/12/2025 23 ## _**elow should**_ ## _**funds**_ |**Fund**
**balances**
**carried**
**forward**
**£**|1| |---|---| |266,823|| |95|| |12,072|| |10,000|| |30,000|| |-|| |-|| |-|| |-|| |-|| |-|| |-|| |318,990|| CC17a (Excel) 15/12/2025 24 **Independent examiner's report on the accounts** ## **Report to the trustees/ SHERE SWIMMING POOL CLUB members of** |**Set out**
**On accounts for the year**
**ended**|
30/09/2025|
1184796| |---|---|---| |||| ||
on the following pages|| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/09/2025** 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. **Signed: Debbie Salman Date:** 04/11/2025 **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 trusteesl SHERE SWIMMING POOL CLUB members of On accounts for the year ended 3010912025 Charity no 1184796 Set out on the following pages I report to the trustees on my examination of the accounts of the above charty ("the Trust") for the year ended 3010912025 As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all 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 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. Signed: Date: 0411112025 Name: Relevant professlonal qualification(s) or body Address: Debbie Salman FCA Flat 2 Kempton House 52 Cholmeley Park London N6 SAD