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|Trustees'|annual
report|||
|Independent
examiner's
report to the trustees||||
|Statement|offinancial|activities||
|Statement|offinancial|position||
|Notes to the financial||statements||
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|Reference a|nd adm|inistrative|details||||
|---|---|---|---|---|---|---|
|Registered|charity|name|Greenbank|Pool|||
|Charity registration||number|1188253||||
|Principal office|||Greenbank|House|||
||||44 High Street||||
||||Street||||
||||Somerset||||
||||BA16 OEQ||||
|The trustees|||R Clark||||
||||C Gould||(Resigned|16March 2022)|
||||JBClark||||
||||E Gould||(Resigned|16March 2022)|
||||SJ Clark||(Appointed|23June 2022)|
||||R Clark||||
||||S Moss (Hon Treasurer)||||
||||N Smith*||||
||||N Swift*||||
||||LWolfers*||||
||||*Street Parish Council Representatives||||
|Independent|examiner||Mr D C Winter ACA||||
||||Chalmers|HB Ltd|||
||||Chartered|Accountants|||
||||20 Chamberlain||Street||
||||Wells||||
||||Somerset BA5 2PF||||
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||||||2022||2021|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Endowment|||
|||||funds|funds|Total funds|Total funds|
||||Note|E||6||
|Income and endowments||||||||
|Donations
and legacies|||4|24,079||24,079|77,449|
|Charitable
activities|||5|450,403||450,403|3,250|
|Investment
income|||6|30|10,093|10,123||
|Total income||||474,512|10,093|484,605|90,634|
|Expenditure||||||||
|Expenditure
on charitable||activities|7,8|302,580|4,260|306,840|110,030|
|Total expenditure||||302,580|4,260|306,840|110,030|
|Net gains/(losses)|on investments||11||185,128|185,128|(340,350)|
|Net income/(expenditure)||||171,932|190,961|362,893|(359,746)|
|Transfers
between|funds|||50,000|(50,000)|||
|Net movement
in|funds|||221,932|140,961|362,893|(359,746)|
|Reconciliation
of|funds|||||||
|Total funds brought|forward|||80,031|488,249|568,280|928,026|
|Total funds carried forward||||301,963|629,210|931,173|568,280|
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||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Note||6|
|Fixed assets|||||||
|Tangible fixed assets||||17|132,069|138,151|
|Investments||||18|250,635|65,507|
||||||382,704|203,658|
|Current assets|||||||
|Stocks||||19|6,524|4,233|
|Debtors
Cash at bank and|in|hand||20|13,976
595,267|7,438
393,559|
||||||615,767|405,230|
|Creditors: amounts||falling|due within one year|21|67,298|40,608|
|Net current assets|||||548,469|364,622|
|Total assets less|current||Ilabgltles||931,173|568,280|
|Net assets|||||931,173|568,280|
|Funds ofthe charity|||||||
|Endowmentfunds|||||629,210|488,249|
|Unrestricted
funds|||||301,963|80,031|
|Total charity funds||||23|931,173|568,280|
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|Donations|and legacies|||||
|---|---|---|---|---|---|
|||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||Funds
f|2022|Funds|2021|
|Donations||||||
|Donations|from Street Parish Council|20,000|20,000|32,000|32,000|
|Other donations||79|79|1,598|1,598|
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|||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|---|---|---|---|---|---|---|---|
|||Funds||2022|Funds||2021|
|||E||E|E||E|
|Grants||||||||
|Grants|receivable|4,000||4,000|43,851||43,851|
|||24,079||24,079|77,449||77,449|
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|Charitable|activities|||||
|---|---|---|---|---|---|
|||Unrestricted|TotalFunds|Unrestricted|Total Funds|
|||Funds|2022|Funds|2021|
|||E|E|E|F|
|Swimming|pool|408,560|408,560|||
|Shop||28,916|28,916|||
|Pool table||38|38|||
|Car parking||12,889|12,889|3,250|3,250|
|||450,403|450,403|3,250|3,250|
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|Investment
income|||||
|---|---|---|---|---|
|||Unrestricted|Endowment|Total Funds|
|||Funds|Funds|2022|
|||E|E|E|
|Income from investment
Bank interest receivable|properties|30|9,900
193|9,900
223|
|||30|10,093|10,123|
|||Unrestricted|Endowment|Total Funds|
|||Funds|Funds|2021|
|||E|E|F|
|Income from investment
Bank interest receivable|properties||9,900
35|9,900
35|
||||9,935|9,935|
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|Expenditu|re
on charitable
activiti|es
by fund type|||
|---|---|---|---|---|
|||Unrestricted|Endowment|TotalFunds|
|||Funds
f|Funds
f|2022
f|
|Swimming|pool|251,645||251,645|
|Amenities|Trust||1,400|1,400|
|Shop|||||
|Support costs||50,935|2,860|53,795|
|||302,580|4,260|306,840|
|||Unrestricted|Endowment|Total Funds|
|||Funds
f|Funds
f|2021
f|
|Swimming|pool|68,952||68,952|
|Amenities|Trust||1,400|1,400|
|Shop||115||115|
|Support costs||36,244|3,319|39,563|
|||105,311|4,719|110,030|
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|Expenditu|re|on charitable
a|ctivities
by activity type||||
|---|---|---|---|---|---|---|
||||Activities||||
||||undertaken|Support|Total funds|Total fund|
||||directly
f|costs
f|2022
f|2021
f|
|Swimming||pool|251,645|38,147|289,792|90,219|
|Amenities|Trust||1,400||1,400|3,153|
|Shop||||||115|
|Governance||costs||15,648|15,648|16,543|
||||253,045|53,795|306,840|110,030|
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|Swimming|Pool|||||
|---|---|---|---|---|---|
|||||2022|2021|
||||||6|
|Filtration||||29,879|792|
|Wages and|salaries|||120,643|23,224|
|Employer's|NIC|||436||
|Employer's
pension
Life insurance||contributions||1,789|1,547
84|
|Rent||||9,900|9,900|
|Rates &water||||15,189|2,640|
|Light & heat||||24,145|6,595|
|Repairs
& maintenance||||41,248|15,509|
|Equipment|||||9|
|Other motor/travel||costs|||23|
|Other expenses||||2,295|252|
|Depreciation||||6,121|8,375|
|Advertising|||||2|
|Support and|Governance||costs (as per Note 10)|50,935|36,244|
|Total||||302,580|105,196|
|Shop||||||
|Stock written|off||||115|
|Total|||||115|
|Amenities
Trust||||||
|Depreciation||||1,400|1,400|
|Support
and|Governance||costs (as per Note 10)|2,860|3,319|
|Total||||4,260|4,719|
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|Analysis|ofsu|pport costs|||||
|---|---|---|---|---|---|---|
||||Swimming|Amenities|||
||||Pool
6|Trust|Total 2022
6|Total 2021
f|
|Premises|||8,686|1,079|9,765|3,069|
|Communications||and IT|7,439|169|7,608|6,725|
|General|office||4,889||4,889|787|
|Finance|costs||2,617||2,617|264|
|Governance
costs|||14,036|1,612|15,648|16,543|
|Insurance|||12,259||12,259|10,863|
|Stationery
and||printing|935||935|832|
|Support costs -||Legal and professional|74||74|480|
||||50,935|2,860|53,795|39,563|
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|Governance|costs|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||2022|2021|
||||||||||E|
|Accountancy|fees|||||||9,611|10,963|
|Independent|examination|||||||1,336|1,200|
|Secretarial costs||||||||4,701|4,380|
|Total||||||||15,648|16,543|
|During
the|period,|the Joseph|and|Frances|Clark|provided|accountancy|services|of F6,111|
|(2021:E7,213)and||secretarial services ofE4,701 (2021:E4,380).||||||||
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|11.|Net gains/(los|ses)
on investments|||||
|---|---|---|---|---|---|---|
||||Endowment|Total Funds|Endowment|Total Funds|
||||Funds|2022|Funds|2021|
||||E|E|E|E|
||Gains/(losses)|on other investment|||||
||assets||(185,128)|(185,128)|340,350|340,350|
|12.|Net income/(expenditure)||||||
||Net income/(e|xpenditure)||is state|d after|ch|arging/(crediting):|||
|---|---|---|---|---|---|---|---|---|---|
|||||||||2022|2021|
|||||||||E|E|
||Depreciation|oftangible|fixed assets|||||7,521|9,775|
|13.|Independent|examination||fees||||||
|||||||||2022|2021|
|||||||||E||
||Fees payable|to the independent|||examiner||for:|||
||Independent|examination||ofthe|financial|statements||1,336|1,200|
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|||||2022|2021|
|---|---|---|---|---|---|
|||||E|E|
|Wages and salaries||||120,643|23,224|
|Social security|costs|||436||
|Employer contributions||to pension|plans|1,789|1,547|
|Other employee|benefits||||84|
|||||122,868|24,855|
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|Tangible fixed as|sets|||||
|---|---|---|---|---|---|
||||Swimming|||
|||Freehold|Pool Plant (t|Swimming||
|||property
f|Equipment
f|pool land
6|Total|
|Cost||||||
|At 1 October 2021||152,257|232,937|28,792|413,986|
|Additions|||1,439||1,439|
|At 30September|2022|152,257|234,376|28,792|415,425|
|Depreciation||||||
|At 1 October 2021||61,657|214,178||275,835|
|Charge for the year||1,400|6,121||7,521|
|At 30September|2022|63,057|220,299||283,356|
|Carrying
amount||||||
|At 30September|2022|89,200|14,077|28,792|132,069|
|At 30 September 2021||90,600|18,759|28,792|138,151|
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|Investments||||
|---|---|---|---|
||||Other|
||||investments|
||||6|
|Cost or valuation||||
|At 1 October 2021|||65,507|
|Additions||||
|Fair value movements|||185,128|
|At 30September|2022||250,635|
|Impairment||||
|At 1 October 2021 and 30September||2022||
|Carrying
amount||||
|At 30September|2022||250,635|
|At 30 September 2021|||65,507|
##
|19.|financial
instru
Stocks|ments
lies in the combination
ofthe share|valuation
and the dividend
yie|ld.|
|---|---|---|---|---|
||||2022|2021|
||||6|5|
||Finished goods and goods for resale||6,524|4,233|
|20.|Debtors||||
||||2022
5|2021
f|
||Prepayments|and accrued income|6,854|6,161|
||Other debtors||7,122|1,277|
||||13,976|7,438|
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|Creditors: amounts
f|alling due within one year|||
|---|---|---|---|
|||2022|2021|
|||6||
|Trade creditors||31,381|21,602|
|Accruals and deferred|income|28,660|18,653|
|Othe~ creditors||7,257|353|
|||67,298|40,608|
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||||1|At
Oct 2021
6|Income|Expenditure
5|Transfers
f|Gains and
losses
6|At 30 Sep
2022
6|
|---|---|---|---|---|---|---|---|---|---|
|General|funds|||80,031|474,512|(302,580)|50,000||301,963|
||||1|At
Oct 2020|Income|Expenditure|Transfers|Gains and
losses|At 30 Sep
2021|
|||||6|6|6|F||6|
|General|funds|||54,643|80,699|(105,311)|50,000||80,031|
|Endowment||funds||||||||
||||1|At
Oct 2021|Income|Expenditure
5|Transfers
f|Gains and
losses
5|At 30Sep
2022
f|
|Amenities|Trust|||488,249|10,093|(4,260)|(50,000)|185,128|629,210|
||||1|At
Oct 2020|Income
6|Expenditure
f|Transfers|Gains and
losses
6|At 30Sep
2021
8|
|Amenities|Trust|||873,383|9,935|(4,719)|(50,000)|(340,350)|488,249|
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|24.|Analysis of net as|sets be|tween funds||||||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted||Endowment|Total Funds|
|||||||Funds|Funds|2022|
|||||||E.|E|E|
||Tangible
fixed assets|||||42,869|89,200|132,089|
||Investments||||||250,635|250,635|
||Current assets
Creditors less than|1 year|||318,753
(59,659)||297,014
(7,639)|615,767
(67,298)|
||Net assets||||301,963||629,210|931,173|
||||||Unrestricted||Endowment|Total Funds|
|||||||Funds|Funds|2021|
||||||||F|E|
||Tangible
fixed assets|||||47,551|90,600|138,151|
||Investments
Current assets
Creditors less than|1 year||||66,357
(33,877)|65,507
338,873
(6,731)|65,507
405,230
(40,608)|
||Net assets|||||80,031|488,249|568,280|
|25.|Financial
instruments||||||||
||The carrying
amount|for each category offinancial|||instrument|is as follows:|||
||||||||2022|2021|
||||||||E|E|
||Financial assets measured
Financial assets measured||at fair value through
income
at fair value through
income and|||and expenditure|||
||expenditure||||||250,635|65,507|