| Page | |||
|---|---|---|---|
| Trustees' | annual report |
||
| Independent examiner's report to the trustees |
|||
| Statement | offinancial | activities | |
| Statement | offinancial | position | |
| Notes to the financial | statements |
| Year ended 30Septembe | Year ended 30Septembe | Year ended 30Septembe | r 2021 |
||||
|---|---|---|---|---|---|---|---|
| Reference and administrative | details | ||||||
| Registered | charity | name | Greenbank | Pool | |||
| Charity registration | number | 1188253 | |||||
| Principal office | Greenbank | House | |||||
| 44 High Street | |||||||
| Street | |||||||
| Somerset | |||||||
| BA16OEQ | |||||||
| The trustees | R Clark | ||||||
| C Gould | (Resigned | 16March 2022) | |||||
| JBClark | |||||||
| E Gould | (Resigned | 16March 2022) | |||||
| SJClark | (Appointed | 23June 2022) | |||||
| Management | Committee | R Clark | |||||
| SMoss (Hon Treasurer) | |||||||
| N Smith* | |||||||
| N Swift" | |||||||
| LWolfers* | |||||||
| *Street Parish Council | Representatives | ||||||
| Independent | examiner | Mr D CWinter ACA | |||||
| Chalmers | HB Ltd | ||||||
| Chartered | Accountants | ||||||
| 20 Chamberlain | Street | ||||||
| Wells | |||||||
| Somerset BA5 2PF |
| Period from | |||||||
|---|---|---|---|---|---|---|---|
| 28 Feb 20 to | |||||||
| Year to 30Sep | 21 | 30Sep 20 | |||||
| Unrestricted | Endowment | ||||||
| funds | funds | Total funds | Total funds | ||||
| Note | 6 | 6 | 6 | ||||
| Income and endowments | |||||||
| Donations and legacies |
4 | 77,449 | 77,449 | 25,024 | |||
| Charitable activities |
5 | 3,250 | 3,250 | 867 | |||
| Investment income |
6 | — | 9,935 | 9,935 | 5,120 | ||
| Total income | 80,699 | 9,935 | 90,634 | 31,031 | |||
| Expenditure | |||||||
| Expenditure on charitable |
activities | 7,8 | 105,311 | 4,719 | 110,030 | 172,040 | |
| Total expenditure | 105,311 | 4,719 | 110,030 | 172,040 | |||
| Net losses on investments | 340,350 | 340,350 | |||||
| Net expenditure | (24,612) | (335,134) | (359,746) | (141,009) | |||
| Transfers between |
funds | 50,000 | (50,000) | ||||
| Net movement in |
funds | 25,388 | (385,134) | (359,746) | (141,009) | ||
| Reconciliation of |
funds | ||||||
| Total funds brought | forward | 54,643 | 873,383 | 928,026 | 1,069,035 | ||
| Total funds carried forward | 80,031 | 488,249 | 568,280 | 928,026 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Note | 6 | 6 | |||||
| Fixed assets | |||||||
| Tangible fixed assets | 17 | 138,151 | 147,926 | ||||
| Investments | 18 | 65,507 | 405,857 | ||||
| 203,658 | 553,783 | ||||||
| Current assets | |||||||
| Stocks | 19 | 4,233 | 4,358 | ||||
| Debtors | 20 | 7,438 | 8,546 | ||||
| Cash at bank | and | in | hand | 393,559 | 419,654 | ||
| 405,230 | 432,558 | ||||||
| Creditors: amounts | falling | due within one year | 21 | 40,608 | 58,315 | ||
| Net current | assets | 364,622 | 374,243 | ||||
| Total assets | less | current | liabilities | 568,280 | 928,026 | ||
| Net assets | 568,280 | 928,026 | |||||
| Funds ofthe charity | |||||||
| Endowment funds |
488,249 | 873,383 | |||||
| Unrestricted | funds | 80,031 | 54,643 | ||||
| Total charity | funds | 23 | 568,280 | 928,026 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds E |
2021 6 |
Funds E |
2020 f |
||
| Donations | |||||
| Donations | from Street Parish Council | 32,000 | 32,000 | ||
| Other donations | 1,598 | 1,598 | 24 | ||
| Grants | |||||
| 6rarrts receivable | 43,851 | 43,851 | 25,000 | 25,000 | |
| 77,449 | 77,449 | 25,024 | 25,024 |
| 5. | Charitable a |
ctivities | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||
| Funds f |
2021 F |
Funds 6 |
2020 f |
||||
| Car parking | 3,250 | 3,250 | 887 | 887 | |||
| 6. | Investment | Income | |||||
| Endowment | Total Funds | Endowment | Total Funds | ||||
| Funds | 2021 | Funds | 2020 | ||||
| 6 | |||||||
| Income from | investment | properties | 9,900 | 9,900 | 4,950 | 4,950 | |
| Bank interest | receivable | 35 | 35 | 170 | 170 | ||
| 9,935 | 9,935 | 5,120 | 5,120 |
| Expenditur | e on charitable activitie |
s by fund type |
||
|---|---|---|---|---|
| Unrestricted | Endowment | Total Funds | ||
| Funds | Funds | 2021 | ||
| 6 | f | |||
| Swimming | pool | 68,952 | 68,952 | |
| Amenities | Trust | 1,400 | 1,400 | |
| Shop Supportcosts |
115 36,244 |
3,319 | 115 39,563 |
|
| 105,311 | 4,719 | 110,030 | ||
| Unrestricted | Endowment | Total Funds | ||
| Funds | Funds | 2020 | ||
| f | 6 | |||
| Swimming | pool | 151,246 | 151,246 | |
| Amenities | Trust | 700 | 700 | |
| Shop | ||||
| Support costs | 19,260 | 834 | 20,094 | |
| 170,506 | 1,534 | 172,040 |
| Expenditu | re | on charitable a |
ctivities by activity type | |||
|---|---|---|---|---|---|---|
| Activities | ||||||
| undertaken | Support | Total funds | Total fund | |||
| directly | costs | 2021 | 2020 | |||
| F | ||||||
| Swimming | poo! | 68,952 | 21,267 | 90,219 | 160,576 | |
| Amenities | Trust | 1,400 | 1,753 | 3,153 | 700 | |
| Shop | 115 | 115 | ||||
| Governance | costs | 16,543 | 16,543 | 10,764 | ||
| 70,467 | 39,563 | 110,030 | 172,040 |
| Swimming | Pool | ||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| f | |||||
| Filtration | 792 | 3,367 | |||
| Wages and | salaries | 23,224 | 25,511 | ||
| Employer's | pension | contributions | 1,547 | 972 | |
| Life insurance | 84 | 84 | |||
| Rent | 9,900 | 4,950 | |||
| Rates &water | 2,640 | 2,016 | |||
| Light & heat | 6,595 | 5,431 | |||
| Repairs & maintenance |
15,509 | 97,156 | |||
| Equipment | 9 | 461 | |||
| Other motor/travel | costs | 23 | |||
| Other expenses | 252 | 6,425 | |||
| Depreciation | 8,375 | 4,873 | |||
| Advertising | 2 | ||||
| Support and Governance | costs (as per Note 10) | 36,244 | 19,260 | ||
| Total | 105,196 | 170,506 | |||
| Shop | |||||
| Stock written off |
115 | ||||
| Total | 115 | ||||
| Amenities | Trust | ||||
| Depreciation | 1,400 | 700 | |||
| Support and Governance | costs (as per Note 10) | 3,319 | 834 | ||
| Total | 4,719 | 1,534 |
| Swimming | Amenities | ||||
|---|---|---|---|---|---|
| Pool | Trust | Total 2021 | Total 2020 | ||
| F | 6 | 6 | |||
| Premises | 1,503 | 1,566 | 3,069 | ||
| Communications | and IT | 6,553 | 172 | 6,725 | 1,063 |
| General office | 787 | 787 | 780 | ||
| Finance costs | 264 | 264 | 568 | ||
| Governance costs |
14,977 | 1,566 | 16,543 | 10,764 | |
| Insurance | 10,863 | 10,863 | 6,237 | ||
| Stationery and |
printing | 817 | 15 | 832 | 682 |
| Support costs - | Legal and professional | 480 | 480 | ||
| 36,244 | 3,319 | 39,563 | 20,094 |
| Governance | costs are analysed | costs are analysed | as follows: | ||
|---|---|---|---|---|---|
| Governance | costs | ||||
| 2021 | 2020 | ||||
| Accountancy | fees | 10,963 | 3,992 | ||
| Section 75 pension | debt | 2,840 | |||
| Independent | examination | 1,200 | 1,200 | ||
| Secretarial | costs | 4,380 | 2,732 | ||
| Total | 16,543 | 10,764 |
| 11. | Net losses o | n | investments | |||
|---|---|---|---|---|---|---|
| Endowment | Total Funds | Endowment | Total Funds | |||
| Funds | 2021 | Funds | 2020 | |||
| f | 6 | |||||
| Gains/(losses) | on other investment | |||||
| assets | (340,350) | (340,350) | ||||
| 12. | Net expenditure | |||||
| Net expenditure | is stated after charging/(crediting): | |||||
| 2021 | 2020 | |||||
| 6 | 6 | |||||
| Depreciation | of | tangible fixed assets | 9,775 | 5,573 |
| Period from | |||||
|---|---|---|---|---|---|
| Year to | 28 Feb 20 to | ||||
| 30Sep 21 | 30Sep 20 | ||||
| 6 | |||||
| Fees payable | to the independent | examine. for: | |||
| Independent | examination | ofthe | financial statements | 1,200 | 1,200 |
| Period from | ||||||
|---|---|---|---|---|---|---|
| Year to | 28 Feb 20 to | |||||
| 30Sep 21 | 30Sep 20 | |||||
| F | ||||||
| Wages and salaries Employer contributions |
to pension | plans | 23,224 1,547 |
25,511 972 |
||
| Other employee | benefits | 84 | 84 | |||
| 24,855 | 26,567 |
| Yea | r ended 30September 2021 | ||||
|---|---|---|---|---|---|
| 17. | Tangible fixed assets | ||||
| Swimming | |||||
| Freehold | Pool Plant & | Swimming | |||
| property f |
Equipment f |
pool land f |
Total | ||
| Cost | |||||
| At 1 October 2020 and | |||||
| 30September 2021 | 152,257 | 232,937 | 28,792 | 413,986 | |
| Depreciation | |||||
| At 1 October 2020 | 60,257 | 205,803 | 266,060 | ||
| Charge for the year | 1,400 | 8,375 | 9,775 | ||
| At 30September 2021 | 61,657 | 214,178 | 275,835 | ||
| Carrying amount |
|||||
| At 30September 2021 | 90,600 | 18,759 | 28,792 | 138,151 | |
| At 30September 2020 | 92,000 | 27,134 | 28,792 | 147,926 | |
| 18. | Investments | ||||
| Other | |||||
| investmentsf | |||||
| Cost or valuation | |||||
| At 1 October 2020 | 405,857 | ||||
| Additions | |||||
| Fair value movements | (340,350) | ||||
| At 30September 2021 | 65,507 | ||||
| Impairment | |||||
| At 1 October 2020 and 30September | 2021 | ||||
| Carrying amount At 30September 2021 |
65,507 | ||||
| At 30September 2020 | 405,857 |
| 19. | Stocks | ||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| 6 | F | ||||
| Finished goods and goods for resale | 4,233 | 4,358 | |||
| 20. | Debtors | ||||
| 2021 | 2020 | ||||
| Prepayments | and accrued income | 6,161 | 1,061 | ||
| Other debtors | 1,277 | 7,485 | |||
| 7,438 | 8,546 | ||||
| 21. | Creditors: amounts | falling due within one year | |||
| 2021 | 2020 | ||||
| Trade creditors | 21,602 | 13,149 | |||
| Accruals and | deferred | income | 18,653 | 44,359 | |
| Other creditors | 353 | 807 | |||
| 40,608 | 58,315 |
| At | Gains and | At 30Sep | ||||||
|---|---|---|---|---|---|---|---|---|
| 1 | Oct 2020 6 |
Income F |
Expenditure F |
Transfers f |
losses 6 |
2021 f |
||
| General | funds | 54,643 | 80,699 | (105,311) | 50,000 | 80,031 | ||
| At | Gains and | At 30Sep | ||||||
| 28 Feb 2020 | Income f |
Expenditure 6 |
Transfers 6 |
losses 6 |
2020 f |
|||
| General | funds | (762) | 25,911 | (170,506) | 200,000 | 54,643 |
| Endowment | Endowment | funds | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| At | Gains and | At 30Sep | ||||||||||
| 1 | Oct 2020 k |
Income E |
Expenditure k |
Transfers 6 |
losses f |
2021 E |
||||||
| Amenities | Trust | 873,383 | 9,935 | (4,719) | (50,000) | (340,350) | 488,249 | |||||
| At | ||||||||||||
| 28 Feb 202 | Gains and | At 30Sep | ||||||||||
| 0 F |
Income F |
Expenditure k |
Transfers f |
losses | 2020 | |||||||
| Amenities | Trust | 1,069,797 | 5,120 | (1,534) | (200,000) | 873,383 | ||||||
| 24. | Analysis | of | net assets between | funds | ||||||||
| Unrestricted | Endowment | Total Funds | ||||||||||
| Funds | Funds | 2021 | ||||||||||
| F | 6 | 6 | ||||||||||
| Tangible | fixed assets | 47,551 | 90,600 | 138,151 | ||||||||
| Investments | 65,507 | 65,507 | ||||||||||
| Current assets | 66,357 | 338,873 | 405,230 | |||||||||
| Creditors | less than | 1 | year | (33,877) | (6,731) | (40,608) | ||||||
| Net assets | 80,031 | 488,249 | 568,280 | |||||||||
| Unrestricted | Endowment | Total Funds | ||||||||||
| Funds | Funds | 2020 | ||||||||||
| E | k | |||||||||||
| Tangible | fixed assets | 55,926 | 92,000 | 147,926 | ||||||||
| Investments | 405,857 | 405,857 | ||||||||||
| Current assets | 53,698 | 378,860 | 432,558 | |||||||||
| Creditors | less than | 1 | year | (54,981) | (3,334) | (58,315) | ||||||
| Net assets | 54,643 | 873,383 | 928,026 |