Charity Registration Number . 1186600
GO TO LEISURE CIO
TRUSTEES, REPORT
AND
FINANCJAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025

CO TO LEISURE CIO
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MJLY 2025
Trnstees
Mr A D Skelton
Mr S R Spen￿r
Mrs L While
Ms K A Provan
Mrs L C Lally
Mr L D Turner
Ch¥4rity Number
R¢gi%tered Offi¢¢
11866
Oaklands Commwiity P(x)I
Cromarty Road
Hampshire
S016 8LX
Bankers
The CO￿peratIVe B8nk pl¢
PO Box 101
Manchester
M60 4EP
Independent Exarniner
Numeric Audit Ltd
Mountbatten House
Grosvenor Square
Southampton
S015 2JU

GO TO LEISURE CIO
CONTENTS
FOR THE YEAR ENDED 31 JULY 2025
TrUSt￿s, Report
Independent Examin&s Report
Statement of Financial Activities
Balance Slieet
Ststement of Cashflows
Notes to the Financial Statements

GO TO LEISURE CIO
TRUSTEES, REPORT
FOR 'I'HE YEAR ENDED 31 JULY 2025
The trustees present their annual report and financial statcments for the year ended 31 July
2025
The Iruste¢s, who are directors for the purposcs of Company law, present the annual reFrf)rt
tog¢th¢r with the financi81 ststements of the charitable company for the year ended 31 July
2025.
Objeetlvu and aetlvltleg
Objects VdDd aims
To promote for the ben¢fil of 8outhampton and the surrounding area th¢ provi5i9n of
facililies for th¢ re¢realion or other Icisure lime occupation of individuals who have need of
such faelllties by rcoson of their youth, age or infirnlity or di5ablem¢nt, financial hardship or
social and cconomiG int¢r¢sts or for the public at lar8e in th¢ in1¢￿sts of social welfare and
with the obje¢t of improving the conditions of life of such inhabilants.
The charity's aims enable the tAckling and redu¢tion in the following issues within the local
community..
Lonclinc5S
Physical health and fitncsb
- Mentsl health
Aqu&tlC safety
- Anti-social behaviour that may otherwise arise to la¢k of access to faciliti¢s.
Public benefit
The pool otfer3 a wide range of &ctivities including:
Swimming lessons

Holiday crash course lessons
Lifesaving and life8uarding courses
General public 8wimming and adult lane sessions
Fun sessions
- Community hire
- Pool parties
- Water aerobi¢s and swim fit programs
Edu¢8tion41 hire
Seasonal activities
Swim club hire
The charity fimily believes that il can further its legal objectives of pn)viding & public benefit
by achieving its aims and obj¢ctiv¢s.
The trustees confirni thAt they have complied with the requittment8 of section 17 of the
Charities Act 2011 to have due regard to th¢ public benefit guidance published by the Charity
Commission foT England and Wales.
Acbievements And perforniance
Th¢ pool r¢op¢n¢d in January 2015 as Oaklands Community Pool and following signifIcant
efforts by the trustees and pool management has been successfully operating for l O years.
The membership base has grown to a good level overthe period. Links And pArtnerships with
local ￿Ople and organisations as well as local schcK)Is and other educational parties have
been established. We have now become a port of call in Southampton for pool hire and
swimming lessons.
W¢ have inv¢st¢d in Ixw acccs5ibility for our disablcd users including the upgrade of th¢
disabled changing room and the installation of automafi¢ doors throughout the building, We
have also irnvest¢d hcavily in ihe installalion of l OIIF solar pancls to the r(￿f of the pool in
order to reduce our energy bills and our carbon fooiprint- we are already seeing the b¢nefit
of the installation.
We are now offering delivery of First Aid training and similar serYic&8 to the community.

We have a growing team of fundraisers who rain cv¢nts throughout the year, wrticularly
Christmas and Easter. At Christmas in 2024 we held our firsl cver'meei San18" al thc pool,
converting the staff room to a grotto for a week which was well received and whi¢h we hope
to repeat thi8 year.
The charity uses the following to measure its success..
Re-inveslmenl of surplus funds wh¥r¢ reqvircd
Low number of statTvacancies and low slaff turnover
Ongoing availability of the pool for publiL us¥
Incregsed Attendanc¢ and use.
FingnelAI review
The Charity's principal source of fundin8 is generated by th¢ provision of pool facilities.
The pool generated a surplu$ for the year of £53,126 (2024: £16,216) which is added to thc
surplu8 brought fonvard 01£467,883 (2024,. £451.667) to &Tive & surplus carried forward of
£521,008. Thcsc results rcprcsent Ihc full financial year for the Charity. All funds are
unre8lricl¢d.
Plans for future perlodj
Alms qndkey obJ¢cllves Jorfulureperlod
We are workin8 Wlth Southampton City Council on plans to either extend thc existin8 lease
or to take on a lease not only for the existing site but also addilional land to the side
which would give us ￿0p¢ to add teaching space for dry side activiti¢s, iniluding first aid
our5es.
Wo aim to grow th¢ numb¢r of first aid courses on off¢r.
Acilvltles planned lo achleve alnL%
Wc aim to continue our lundraising efforts and f ihc lease extension or new Icase ¢om¢
together, this may enable us to look at grant funding opportunitie5 to move forword with
the plans to add sp8ce for dry side activities.
Golng ¢oneern
After inaking appropriate enquiries. the board of trustees has a 8ood expectulton thAt the
charity has adequate resource8 to continue in operntional existence forth¢ foreseeable future.
For this reason, il continues to adopt the going concern basis in preparing the firwicial
statement$.

The going concern risks considered by the charity includ¢ but not limited io:
- An above inflation increase in the national minimumlliving wag¢ of 7¥0
- The ¢¢)ntinuingeo8tof living crisis-as nornial working pxople find theirdisposable trjwme
is decreasing. they h&ve less to spend on leisure &ctivities which the Ch￿lty pmvides.
Strurtiire> govern*ntr and management
Nalmre ofgoverning doC¥n￿nI
The charity is a chmrilable incorporated organisalion registered WFth th¢ Chariiy
Commission ot England and Wale5 Qn 26th November 2019. The principal activity is the
operation of a swimTning pool at Cromaty Road. Southampion. SOI 6 8LX. All assets and
liabilities amounting to £349,508 net were transfened from Oaklands. Community Potsl Ltd
to Go To Lkisure CIO on I st August 2021 when all activities were eontinued in the CIO.
The pool continues to operate as Oaklands CommunÈty Pool. The leasehold property has
been leased from Souihampton City Council to the charity for 24 years from 2015 on a
peppercorn rent. The charity is responsible for the upkeep of the building during its
tenancy.
The pool is governed by the trustees in Accordance with the CIO ¢onstitution.
Recruilmenl qndappoinlmenl ofkrus'le
The trustees are recruited and appointed through a system of nomination and election by the
Go To Leisure committee. The current trustees are longstanding and carried over their
trusle¢ship from Oaklands Community Pool Ltd. They continue to receive ongoing training
from time to time when it is deemed prudent to do so and when a matter of significance ari5¢S
wlthin other Charities which can Se￿ as 8 learning poinl.
The trustees do not receive any benefit from Go To Leisure beyond that which is receiv¢d
by the I￿al community.
Arrangemeftlsfor setting key nwnqgemenlpersonffel remmneralion
Th¢ tharity has appoint￿ a manager to whom is delegated th¢ responsibility or running th¢
rKK>I. Management have free reign to use resources in a manner they deem fit to enable the
charity to serve tlie local community and management regularly wmmunicates with ilie
Board of TTh￿tee$. There is no Ilmit placed on expenditurc, howevcr when necessary,
expenditure on matters outsid¢ of the management's scope of r¢sponsibility is approved by

the Board of Trustees. Such items may includ¢ but arc not limitcd to investmtsnts and
emergencies such as major stN¢tural repairs.
Th¢ TrLtstees will benchmark the remuneration of management within similar roles within
the l¢isure And hospitality industry. This helps to enable the Truste¢s to ensure management
rem2in committed to the charity and the role. leadin8 to a consistent approach to how the
charity Is full on a day.to4ay basis.
Fijjancial Risks
Objtclives amdpolieies
The chaTlty's activities expose it lo a number of financial risks including credit risk. cash
flow risk and liquidity risk. The use of financiul derivatives is governed by the charity's
polici¢s approved by th¢ board of tru5Éc¢s, which provide written principles on the us¢ of
financilll derivatives to manage these risks. Th¢ Lhariiy docs not use derivativc financial
instruments tor specLklative purposes.
CashJ7ow riwk
Thc charity's activitics cxpose it primarily to the financial risks of changes in intcrest ratcs.
Int¢￿St bearin¥ assets and liabilities are held at Fix￿ rate to ensure certainty of ￿5h flows.
Credil rlsk
The charity'5 principal financial asscts are bank balanccs and cash, tradc and other
receivables.
The charity's crcdit risk is primarily attributablc to its trade receivables. The amounls
prescntcd in the balance 5hcet are net of allowances for doubtful T￿C]vableS. An allowance
for impairment is made where there is an idcntified loss event which. based on pr¢vious
experien¢¢, is evidence of a reduction in the recoverability of the cash flows.
Th¢ cr￿lt risk on liquid funds is limfrted becausc the count¢rpartics Imnks with high
¢r¢dit-ratiT]gs assigned by international credit-rating agencies.
The charity has no significant concentrattOD of ¢r¢dit risk, with exposllre spread over a large
number of counterparties and rusiomcrs.

Liquidity risk
In ord¢r to maintain liquidity to ensure that suffici¢nt fvnds are available for ongoing
operations and future developm¢nts. th¢ charity us¢s a mixtur¢ of long-term and short-t¢mh
debt finance.
Statement of trustees, responsibilities
The trustees (who are also th¢ directors of Go To Leisur¢ CIO for the purposes of company
law) are responsible for prcparing the tTUStecs' report and the financial statements Én
accordancc with appli¢abl¢ law and United Kingdom A¢counting stand￿as (Unit¢d
Kingdom Generally Accepted Accounting Practice), including FRS 102 The Financial
Reporting Standard applicable in th¢ UK and Republic of Ir¢land'.
Company IAW requires the trustees to prepare fin4nci&l statements for each financlal year.
Under company law the trustees must not appmve the financial statements unle55 they arc
satisfied that they give a true &nd fair view of ihe state of affairs of the charitable ¢ompany
and of thc incoming rcsourccs aiid application of rcsouircs, including its incomc and
expenditure, of the charitable company for that period. In preparing thes¢ financial
stst¢ments. th¢ trustees are required to..
select suitabl¢ accounting policies and apply them wnsistently?
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent.
s¢at¢ whether applicable accounting standards. comprising FRS 102 have been
followed. subject to any material departures disclosed and explained in the financial
statements. and
prepare Ihc financial 5talements on the going ¢oncern basis unless il 15 inapproprial¢
to presume that the charitable company will continuc in business.
The truste¢s are responstble for keeping proper accounting rtcords that can disclose with
reasonable accurncy at any time the financial ￿sItiOn of the charitabl¢ company and enabl¢
them lo ensure that the financial ststements comply with the Companies Act 2006. They are
also responsible for safeguarding the &ssets of the charitable company and hence for taking
rea80TJable steps for the prevention and deieciion of fraud and other irre8uI#Tities.
Th¢ trustees are responsible for the maintenance and int¢8rity of tile corporate and financial
infomiation included on the charithble company's websit¥. Legislation goveming the
preparation and dI5￿MInation of fmancial statements may differ from legislation in other
jurisdictions.

The anrtual report was approwed by th¢ trustees of the charity on ... .
itg behalf by:
8igned on
Mrs L White
Trustee
This report was approved by the trustees and signed on its behalf by:
Mr& L White
Trustee
Date .
JoJb

CO TO LEISURE CIO
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2025
I rewrt to the charity trustees on my ¢xamination of the accounts of thc Company for the
year ended 31 July 2025.
Reyponsibilities and bgsis of report
As the charity's Irustees you are responsible for the preparation ofih¢ accounts in accordance
wÈth the requirements of the Charities Art 20111'th6 2011 Act,).
Having satisfied myself that the accounts of the Charity ar¢ not wuired to be audited and
are eligible for independent cxamination, I report in ￿Spect of my examination of your
charity's accounts &s carried out under section 145 of the Charittes Act 2011 ('the 2011
Act'}. Tn carrytng oul my examination I have followed the Dircctions given by the Charity
Cornmission under section 145(5)(b) of the 2011 Art.
An independent examination does not involve gathering all the evidence that would b¢
required in an audit and consequently do¢s not cover all the matters that an auditor considers
in giving thcir opinion on thc accounts. Thc planning and wnduct of an audit goes beyond
the limited assurance that an independent examination can provide. Consequently l express
no opinion as to whether the accounls present a 'truc dnd fair, view and my rcport is limited
to those specific rnatte￿ set out in the indep¢ndent examiner's statemenL
Indeptlldent examkner's Statement
Since the Company's gross income exceeded £250,000 your examiner must ￿ a member of
a body list¢d iii scction 145 of thc 2011 Act. I wnfirm that I am qualified to undertak¢ th¢
examination Ixcause l am a member of the Association of Chartered Certifi¢d Accountsnts,
which is one of thc listed b)di¢s.
J hav¢ ￿Mpleted my examinatio￿ I ¢onfim) that no matters have come to my attention in
conneclion with the examination giving me cause to believe:
accounting reco￿8 were not kept in respect of Go To tkisure CIO as r4uired by
section 130 of the 2011 Act. or
2. the a¢¢ounts do not accor'd ivith those records. or
3. the a￿Ounts do not comply wilh the aGGounting requirements of section 396 of the
2006 Act other than any requirement that the 4c¢ounts give a 'true and fair vi¢
which is not a m&tter considered as part gf an independcnt ¢xamination' OT
io

4. the acwunts have not bccn prcparcd in accordancc with the methods and principl¢s
of the Statement of Recommended Practice for 8ccounting and reporting by charities
[applicablc to charities preparing their accounts tn acGordan¢¢ with the Financial
Reporting Standard &pplicabl¢ in the UK and Republic of I￿laThd (FRS 102)].
I have no Concerns and have come across no other matters in connection with the
examination to which attention should b¢ drawn in this report in order tr) enable a proper
understandin8 of the account8 to be reach¢d.
JonathAn Baggot FCCA
Association of Chortered Certified Accountants
Mountbatten Hou8e
Grosvenor Square
Southampton
Hampshire
S015 2JU
Date..
Name., Num¢rl¢ Audlt Ltd
Date.. %•/

GO TO LEISURE CIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR TIIE YEAR ENDED 31 JULY 2025
Recommended
eategories by aetivity
Unrestricted
funds
Total Funds
2015
Total Funds
2024
Notes
In¢ome and
endowments from:
Donations and
legacies
1,449.12
1,449.12
176.97
Charitable activities
694.199.13
694.199.13
683,026.13
Investments
8,182.90
8.182.90
546.67
Total
703,1131.15
703.831.15
683,749.77
Expenditure on:
Charilablc activiti¢s
628.950.36
628.950.36
647,870.94
Oiher
21,754.51
21.754.51
19,663.33
Total
650,704.87
650,704.87
6675x27
Net income
53,126.28
53,126.28
16215.50
Net movement in
fund8
53,126.28
53,126.28
1621SSO
Reconciliation of
fnnds:
Totsl funds brought
lorward
467,882.19
467.882.19
451.666.69
Total funds ￿rrIed
fonvard
521,01I8.47
521,008.47
467082.19
12

GO TO LEISURE CIO
BALANCE SHEET
FOR THE YEAR ENDED 31 JULY 2025
Ttstal
. Funds
2025
Total
Funds
21)24
Unre8tricted
funds
Recommended CYdtegorie5 by Activity Notes
Fixed assets
Tangible A￿¢1S
Total fixed assets
10 115,065.54 115,065.54 92.326.42
115 065.54 1150,65.54
26.42
Current assets
Stocks
6.769.02
6,769.02 6,273.48
11 17,711.17
17,711.17 15.361.88
12 386.795.31 386,795.31 359,020.30
411.275.50 411275.50 380,655.66
Debtors
Cash al bank and in hand
Tot*1 current assets
Creditors.. amounts falling du¢ within one
year
13 5,332.57
5,332.57 5.099.89
Net ¢urrent assetsl(liabili*ies)
Total net a53ets
405,942.93 405 942.93 375,555.77
q21 008.47 $21.OV8.47 4117 882.19
Funds of the Charity
Unr¢strÈcted funds
Restricted income funds
14 521,008.47 521,008.47 467,882.19
14
Endowment fijnds
14
Total funds
52A 008.47 $211)08.47 467 882.19
The financial slatements W¢Te approved by thc t￿8¢CeS on ..', 41.1. l.L&........ and signcd
on its behalf by:
Mrs L Whits
Trustee
Date:...
13

GO TO LEISURE CIO
sTATEmE￿r OF CASHFLOWS
FOR THE YEAR ENDED 31 JULY 2025
2025
2024
Cashflows from operaling activities:
Net Cash provided by (used in) operating activities
62
92.11
-] G 046.80
Cashllojvs from Investing activiti￿.
Purchase ofprupety* planl and equipment
Interest receivable and similar income
Nct cash provided by (used in) invesling activities
-42.80O.00
8 182.90
-34.617.10
-11.710.00
546.67
-11.163.30
Cashflow8 from financing activities:
N¢t Gash provided by {uscd in) finanGing aGtivtti¢s
Change in cash and cash equivalents in the Teporting
period
Cash and cash equival¢nts at ihe beginning of the
reporting period
Cash and tash equivaleDts Pdt tbe end of the
reporting period
27 775.01
-21210.10
359.U2O.30
380,230.40
386 795.31
359 020.30
Reconciliatlon of Lwh flows from operating
a¢tivities
2025
2024
Net ID¢omel(expendi¢ure) for the reporting period
(gs per the stxiement or rinaneial activiti￿}
Adjustments for:
Depreci&tion charges
Investh)eni income
(Increase)Idecrease in sto¢ks
(In¢rease)Idecrease in debtors
InGreasel(decrease) in creditors
Net Cash provided by {uJed itt) operatillg activities
53,120.28
16,213.50
20,060.88
-8.182.90
495.54
-2,349.29
232.68
62 392.11
19,433.33
-546.67
6.201.73
-11.472.70
-39.878.00
-10 046.80
Anatysis of cash and ¢4sh ¢quival¢Dts
2025
1024
Cash at bank in hand
Total essh and ea$h ¢quivalent8
386 795.31
386 795.31
359 020.30
359 020.30
14

GO TO LEISURE CIO
40TES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JIJI,Y 2025
l. Accountillg Polleies
The principal accounting policie5 adopted by the Charity. whi¢h is a public benefit entity,
in the preparntion of the acwunts ar¢ as follows.
1.1 Basts of preparation
These ￿CoUnts have been prepared undcr the historical cost convention, as modified by
the inclusion of charitable properties and fIX￿ asset investments and invcstm¢nt
properties at va]u&tion.
These accounts have been Prepared in a¢¢ordance with"Accounting and Reporting by
Charities: Statement of Re¢ommended Practice applicable to charities preparing their
accounts in accordanc¢ with the Financial Reporting Stsndard applicable in th¢ UK and
Republi¢ of Jreland (FR8 102)" (effe¢tiv¢ l January 2019) - (Charities SORP (FRS 102)),
the Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)
and the Charities Act 2011.
These accounts are presented in p)unds st¢rling and rounded to the n¢ar¢st pound.
1.2 Going eoncer
The TNst¢¢s haye prepared financial projections, taking into ¢onsiderntion the current
C￿noMiC conditions and have, at the time of approving th¢s¢ accounts a reasonable
eX￿¢tatIOn that the charity has adequate resources to continue in 0￿ratIOnal existence for
the foreseeable future. Thus they continue to adopt the going concern basis of accounting
in preparing th¢ accounts.
1.3 Income from dollations or grants
Income from donation5 and grants is recognised wh¢n the charity is cntiil¢d to the funds,
the receipt is probable and the amount can be measured reliobly. For donations, this is
usually on receipt. For grants, this is usually when a forn]al o'cr is made in writing. If a
donation or grent ¢ontains tems and tonditions outside of the charity's control which must
be met before th¢ charity is entitled to the funds, or if the donor specifies that the funds must
be used in future time periods, then the inwme is deferr
1.4 Tax reclAims on donations yand gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount rewv¢red on a donation is considered to b¢ part of that gift and is
treated as an addition to the sam¢ fund a5 the initial donation unless the donor or the tern
of ihe appeal havc specified othenvis¢.
15

1.5 Colllractual income Vdnd perfonnanee related grants
This is only included in the SOFA onr¢ the charity has provided th¢ related goods or service5
or met the perfomance related conditions.
1.6 IneoD)e from charitable activities
Income from charitable activities is re¢ognised over the period to which the income relat¢s.
Concert fees are recogniscd at th¢ date of thc cv¢nt. Membership fees ar¢ r¢wgnis¢d over
thc pcriod of the memb¢rship. Rent is recognised over the period to which it relates. Any
Amounts relating to future periods are defery¢d.
1.7 Expenditure
Expendtture is recognised when a present legal or constructivc obligation ¢xists at the
balance sheet dat¥ as a result of a past ¢v¢nL it is prob8ble that a transfer of eronomi
ben¢fits will be required to settle the obligation, and the amount can be estimated reliably.
It is inclusive of VAT which ¢annot be recovetrd.
Direct costs thos¢ costs which directly attribute to its activities. Wages and salari¢s ar
allocated io direct costs based on an esiimate of time spent on charitable activiti￿ by stsff
members.
Support costs include staff cost5 and are those which do not produce a direct output. Stsff
¢osts relate to speciftc activities and this is reflected in the allocation of payrnll ￿5t$
based on the percentage of time spcnt.
All costs. including governance costs, are allocated between the expenditure categories of
the charity on a basis designed to rcfiect the use of the resource. Cost5 rclating to a
particular activity ar¢ tharged directly> othcrs are apportioncd on an appropriate basis.
Supwrt costs gmd overheads have been calculated by allocalin8 stsff time to the level of
involvement in the various acttvities of the Charity.
1.8 PeDSlOnS
The Charity makes contributions to defined contribution pen8ion s¢h¢m¢s through auto
cnrolmcnt. These contributions are charged to the income and expenditur¢ account in thc
year in which thcy bccotnc payabl¢.
1.9 Taxation
The organisation is a registered charity and has no liability to income tax or corporation
tax on its charitablc activitics during th¢ y¢ar,
Valu¢ added tsx is acwunted for on an accruals basis.
1.10 Creditors
The charity has creditots which ar¢ measured at settlement amounts less any Irade discounts.
16

J.11 Financial instruments
Classificallon
Financial assets and finanGial liabilities are re¢ogni5ed when the charity bccom¢s a party to
the contractual provisions of the inslrument.
Financial liabilities and equity instruments are classified according to the 5ubstan¢¢ of the
contractual arraDgem¢nts entered into. An quity instrumcnt is any contrnct that evidences
a residual interest in the a5￿ts of the Chariry after deducting all of its liabilities.
Recognition ¢wd measurement
All financial assets and liabilities are initially measured at transaction price {in¢luding
transaction costs), except for those financial assets classified as at fair value through profit
or loss, which are initially measured at fair value (which is nomially the trnnsaction price
excluding transactlon cosls). unless the arrangement constitut¢s a financing transaction. If
an arrang¢m¢nt constitutes a financing transaction, the financial assd or financial liability
is measured at th¢ pttsent valu¢ of the fvture payrnents discounted a¢ a market rale of
interes¢ for a similar debt instrument.
Financial &ssets and liabilities only offset in thc statcmcnt of financial position when,
and only whcn there exists a Icgully enforceable right tv sct uff th¢ recognised aniounts and
the charity intends either to settle on a nei basis, or to realis¢ the asset and settle the liability
simultsneously.
Financial ass¢t5 are d¢r￿OgnIs¢d when and only when a) the contrafjtual rights to the cash
flows from the financial 8sset expire or are settled, b) the charity transfers t() another party
sub5tanti8lly all of the risks and rewards ot ownership ofthe financial assel or c) the charity.
despite having rctaincd som¢, but not all, significant risks and rewards of ownership, has
transferred control of the asset (o another party.
Financial liabilities are de￿gnised only when the obligation specified in the contract 15
discharged, can¢¢lled or expires.
1.12 Fund accounting
Unrestricted funds are those funds which a￿ Available for use at the dtsctttion of the
Trnstees in furtherance of the general objectives of the charity and which have not been
designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have b¢¢n raised by the charity for particul&r purposes.
17

1.13 Tangible fixed assets
Tangible fixed assets, such os land and buildings J planL vehicles and equipment, are held
to provide an on-going ￿onoMiC benefit to a charity through their contribution, directly or
Indi￿ctly, to the provision of goods or services by thc charity.
Tangible fixed ass¢ts, other than freehold land, are stAted At cost or valuation le88
depreciation and any provision for impairnient. Depreciation is provided at rates
calculated to write off the cost or valuation of fixed assets, less their estimated residual
value, over their expe¢i¢d useful livcs on th¢ followirtg basis-
Name
Leasehold Improv¢ments
Computer Equipment
Fixtures and Fittings
Office Equipment
Year
Method
Straight Line
StrAight Line
Reducing Balancc
Reducing Balance
33%
20Y.
200/•
1.14 Stocks and work in progress
Stocks held for sale as part of non-charilable trade are measured at the lower cost or net
realisable value.
Goods or se￿]CeS provided as part of a tharitsble aotivity are measur¢d at net realisable
value based on the service w)tential ptDvided by items of stock.
2. Income from Donations and Legacies
Anatysls
Unrestrieted funds
Tot*1 thnds 2025
Total funds 2024
Donation
and gifts
TotAI
1.449.12
1.449.12
176.97
1,449.12
1,449.12
176.97
3. Incom¢ from Charitable Activities
Analysig
Unregtri¢ted funds
Total funds 21125
Total funds 2024
Sale of
service
694.199.13
694,199.13
683,026.13
Totfdl
694,199.13
694,199.13
683,026.13
4. Income from IDvestments
Analy$i
Unrestricted funds
Total funds 2025
Total fulld$ 2024
Interest
income
8,182.90
8.182.90
546.67
Total
8,182.90
&182.90
546.67

5. Expenditure on Charitable Aetivities
Analysis
Unrwtricted funds
I'otal funds 2025
Total funds 2024
Charity runnin¥
cost
Cost of services
Employee costs
Advertising and
marketing
l?I'iiiting and
stiltionery
Bank charges
Legal/professional
fees
Total
Support Costs
221,340.39
l89,917.40
189,917.40
66,138.65
358.376.74
66,138.65
358,376.74
79,115.62
325.038.64
2,887.35
2,887.35
4,983.59
1.100.30
1,100.30
1,050,48
603.52
603.52
7,095.92
{1,455.70)
619,023.96
9,926.40
628,950.36
619,023.96
9,926.40
628,950.36
637,J68.94
10,702.00
647,870.94
6. Support Costs
Totsl funth 2025
Total fund5 2024
Anatysis
Support Costs
Governance Costs
Independent examineTS fees
Accountants fees
3,840.00
6,086.40
9926.40
3,840.00
6,862.(M)
10,702.00
19

7. Other Expenditure
Unmtricted fund$
Analysis
Total funds 2025
Tot41 2024
nihcr
ExpL'rtditsre
Dq)re¢iation
Charge ftjr
the Y¢ar-
Other Land
& Buildings
Depreciation
Chargc for
the Ye8r-
Plant &
Machinery
D¢preciation
Charge for
the Year-
Fixtures &
Fittings
Depreciation
Charge lor
thc Ycor-
Computer
Equipment
Total
1.693.63
1,693.63
230.00
16,482.51
16,482.51
14,187.88
1825.38
2.825.38
3,043.81
665.79
665.79
832.23
87.20
87.20
1.369.41
21.754.51
21,754.51
19,663.33
8. Details of certain Item5 of Expenditsre
This year
L28t year
Independent examlmer's fets
Assurattee services other than audit or
independent examinatio
Tax advlsory fees
Other fees (for e￿MPle. finydncial advic
eon5ult8ncyi accountancy serylees) PAld to the
independenl examiner
3840
3840
6086.40
20

9. Employee9s Emoluments
Staff Costs
Thi5 y¢ar
L*qt year
Salarlos and w8ge$
336.216.91 302,616.65
Socigl security ¢osts
11,644.67
13,902.55
Pensv)n {d¢fined contribution scl¢me)
7,100.16
6,034.54
Other ¢rnploye¢ benefit$
3.415
1484.90
TotY418t#ff costs
358J76.74 325,038.64
There Tva5 expenditure on staff Ivorking for the chaTIty whose (x)ntraets are with
and are paid by a related party
No employw reeeived employee benefits (exeluding employer pension eosts) for the
reporting period of more than £60,OiK
21

10. Tangible Fixed Assets
Oth¢r Land &
Building8
Plant &
Machinery
Fixtuw &
Fittings
Computer
Equipment
10.1 Cost or valuation
Atol
August 2024
Additions
141,878.80
34,420.73
15.390.09
15.472.31
42.800.00
DtsN)sals
Revaluations
Transfers
At31 July
2025
184,678.80
34,420.73
15,390.09
1&472Jl
10.2 DepreciT4tion and impairments
Atol
August 2024
67,095.44
20,293.82
12,061.15
15,385.10
Charge for
th¢ y¢ar
Disposals
Revaluations
16,482.51
2,825.38
665.79
8721
Tran.sfers
At31 July
2025
83,577.95
23,119.20
12,726.94
13A72.31
10.3 N¢t book vxlue
Atol
August
2024
74.783.36
14,126.91
3,328.94
87.21
At31
July
2025
101,100.85
IiJOi.53
2ffj63.15
0.00
22

I l. Debtors: Amounts fallillg due within one year
Total funds 2025
Totsl funds 2024
Trade debtors
Prepayments & accrued inwme
Other debtors
1,396.83
14.681.83
,632.51
17,711.17
1.964.97
13.396.91
Tot41
13J90.91
12. Cash At bank 8nd in hand
TotAI funds 2025
Total funds 2024
Cash ￿ bank and in hand
386,795.31
386,795.31
359.020.30
359.020JO
Total
13. Creditors: Amounts falling due within one year
Total fund8 2025
Total 2024
Accruals and deferred income
Other creditors
3,840.00
1.492.57
S,332.57
3,840.00
1,259.89
5.099.89
Total
23

14. Charity funds
14.1 Details of material funds held and movements durlng the CURRENT
reportittg period
Fund
baiancos
brought
fonv8rd
Fund
balAnces
tarried
forward
Income Expenditure Transfers
Ggins and
Fund namej
Unrestricted
tUDds
467,882.19 70303A.15 652,337.38
519J75.96
14.2 Delails of material fund8 held and movements during the PREVIOUS
reporting period
Fund
bal8tt¢Ès
brought
fonvard
Fund
Gains and balances
losses
carried
rornard
Fund
Income Expendltllre Trnnsf¢rJ
Unrestrieted
funds
451,666.69 683,749.77 667,534.27
467,882.19
24

15. Tr&ns4ctions with trustees 2nd related partftes
15.1 Trustee remuneration and benefits
NOD¢ of the trust¢es have been paid any remuneration or received any other benefits
from *n employment wlth th¢iT charity or a related entity
15.2 Trustees, expenses
No trustee expenses have been incurred
15.3 Transaction(s) with related parties
This yeAr
Provision
Balan¢e
for bad
Amount at period debts *t
end
peri(Ml
during
end reporting
period
AmouDts
writlen
NAme of the
trnstee or
related
RelAtionship
to ¢harity
D￿CrIption
of the
transaetion(s)
EMJ
Electrical
Contractors
Ltd
MrA
Skelton
(Trustee) is
parent of a
dircctor
Electrical
Works
Nil
Nil
Nil
5202.94
Last year
Provksion
Balance
for bad
Amount at period debts at
period
end
Amounts
written
off
dvring
reporting
period
N*me of the
trii8tee or
related
party
Dcscription
Ilelationship the
to Lharity
ti'an.4#c¢ioii(s)
EMJ
Electrical
Contractors
Ltd
MrA
Skelton
(Trustee) is
parnnt of a
director
Electrical
Works
Nil
Nil
10,714
16. Average Number of Employees
Average number of employees during this year . 34 and lasi year . 29
25