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|||Page|
|---|---|---|
|Trustees'|annual
report||
|Independent
examiner's
report to the trustees|||
|Statement|of financial activities||
|Statement|offinancial
position||
|Statement|ofcash flows||
|Notes to the financial statements||10|
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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|||
||||BA16OEQ|||
|The trustees|||R Clark|||
||||JBClark|||
||||SJ Clark|||
|Management|Committee||R Clark|||
||||SMoss (Hon Treasurer)|||
||||N Smith*|||
||||N Swift*|||
||||LWolfers*|||
||||*Street Parish||Council Representatives|
|Accountants|&Independent||Mr D C Winter||ACA|
|Examiner|||Chalmers|HB|I td|
||||Chartered|Accountants||
||||20 Chamberlain||Street|
||||Wells|||
||||Somerset|||
||||BA5 2PF|||
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||||||2023||2022|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Endowment|||
|||||funds|funds|Total funds|Total funds|
||||Note||6||6|
|Income and endowments||||||||
|Donations
and legacies
Charitable
activities|||4
5|30,659
472,500||30,659
472,500|24,079
450,403|
|Investment
income|||6|2,112|11,886|13,998|10,123|
|Total income||||505,271|11,886|517,157|484,605|
|Expenditure||||||||
|Expenditure
on charitable|activities||7,8|487,674|3,845|491,519|306,840|
|Total expenditure||||487,674|3,845|491,519|306,840|
|Net gains on investments|||11||29,905|29,905|185,128|
|Net income and net movement||in|funds|17,597|37,946|55,543|362,893|
|Reconciliation
offunds||||||||
|Total funds brought
forward||||301,963|629,210|931,173|568,280|
|Total funds carried forward||||319,560|667,156|986,716|931,173|
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|30September|2|023|||||
|---|---|---|---|---|---|---|
||||||2023|2022|
|||||Note|f||
|Fixed assets|||||||
|Tangible fixed assets||||17|125,562|132,069|
|Investments||||18|280,540|250,635|
||||||406,102|382,704|
|Current assets|||||||
|Stocks||||19|3,770|6,524|
|Debtors||||20|11,006|13,976|
|Cash at bank and|in|hand|||658,716|595,267|
||||||673,492|615,767|
|Creditors: amounts||falling|due within one year|21|92,878|67,298|
|Net current assets|||||580,614|548,469|
|Total assets less|current||liabilities||986,716|931,173|
|Net assets|||||986,716|931,173|
|Funds ofthe charity|||||||
|Endowment
funds|||||667,156|629,210|
|Unrestricted
funds|||||319,560|301,963|
|Total charity funds||||23|986,716|931,173|
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||||2023|2022|
|---|---|---|---|---|
|Cash flows from operating|activities||||
|Net income|||55,543|362,893|
|Adjustments
for:|||||
|Depreciation
oftangible
fixed assets
Net gains on investments
Dividends,
interest and rents from investments
Interest payable
and similar charges
Accrued (income)/expenses|||8,005
(29,905)
(13,998)
3,262
(4,696)|7,521
(185,128)
(10,123)
2,617
10,007|
|Changes
in:|||||
|Stocks
Trade and other debtors
Trade and other creditors|||2,754
2,970
30,276|(2,291)
(6,538)
16,683|
|Cash generated
from operations|||54,211|195,641|
|Interest
paid|||(3,262)|(2,617)|
|Net cash from operating
activities|||50,949|193,024|
|Cash flows from investing|activities||||
|Dividends,
interest and rents
Purchase
oftangible assets|from investments||13,998
(1,498)|10,123
(1,439)|
|Net cash from investing
activities|||12,500|8,684|
|Net increase
in cash and cash equivalents
Cash and cash equivalents
at beginning||ofyear|63,449
595,267|201,708
393,559|
|Cash and cash equivalents|at end ofyear||658,716|595,267|
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|||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|---|---|---|---|---|---|---|---|
|||Funds
f||2023
f|Funds
f.||2022
f|
|Grants||||||||
|Grants|receivable||||4,000||4,000|
|||30,659||30,659|24,079||24,079|
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|Charitable|activities|||||
|---|---|---|---|---|---|
|||Unrestricted|Total Funds|Unrestncted|Total Funds|
|||Funds
f|2023
f|Funds
f|2022
f|
|Swimming|pool|430,406|430,406|408,560|408,560|
|Shop||25,017|25,017|28,916|28,916|
|Pool table||44|44|38|38|
|Car parking||17,033|17,033|12,889|12,889|
|||472,500|472,500|450,403|450,403|
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|Investment
income|||||
|---|---|---|---|---|
|||Unrestricted|Endowment|Total Funds|
|||Funds
f|Funds|2023|
|Income from investment|properties||9,900|9,900|
|Bank interest receivable||2,112|1,986|4,098|
|||2,112|11,886|13,998|
|||Unrestricted|Endowment|Total Funds|
|||Funds
f|Funds
f|2022
f|
|Income from investment|properties||9,900|9,900|
|Bank interest receivable||30|193|223|
|||30|10,093|10,123|
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|Expenditu|re
on charitable
activiti|es
by fund type|||
|---|---|---|---|---|
|||Unrestricted|Endowment|Total Funds|
|||Funds|Funds|2023|
|||8|f||
|Swimming|pool|431,295||431,295|
|Amenities|Trust||1,400|1,400|
|Support costs||56,379|2,445|58,824|
|||487,674|3,845|491,519|
|||Unrestricted|Endowment|Total Funds|
|||Funds|Funds|2022|
|||F|6|8|
|Swimming|pool|251,645||251,645|
|Amenities|Trust||1,400|1,400|
|Supportcosts||50,935|2,860|53,795|
|||302,580|4,260|306,840|
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|Expenditu|re|on charitable
a|ctivities
by activity type||||
|---|---|---|---|---|---|---|
||||Activities||||
||||undertaken|Support|Total funds|Total fund|
||||directly|costs|2023|2022|
||||r.|F||5|
|Swimming||pool|431,295|43,106|474,401|289,792|
|Amenities|Trust||1,400||1,400|1,400|
|Governance||costs||15,718|15,718|15,648|
||||432,695|58,824|491,519|306,840|
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|Swimming|Pool|||||
|---|---|---|---|---|---|
|||||2023|2022|
||||||6|
|Filtration||||26,529|29,879|
|Wages and|salaries|||146,243|120,643|
|Employer's|NIC|||265|436|
|Employer's|pension|contributions||1,952|1,789|
|Life insurance||||168||
|Rent
Rates &water||||9,900
29,849|9,900
15,189|
|Light 8 heat||||71,837|24,145|
|Repairs
& maintenance||||135,990|41,248|
|Other expenses||||1,957|2,295|
|Depreciation||||6,605|6,121|
|Support and|Governance||costs (as per Note 10)|56,379|50,935|
|Total||||487,674|302,580|
|Amenities
Trust||||||
|Depreciation||||1,400|1,400|
|Support and|Governance||costs (as per Note 10)|2,445|2,860|
|Total||||3,845|4,260|
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|||Swimming|Amenities|||
|---|---|---|---|---|---|
|||Pool|Trust|Total 2023|Total 2022|
|||6||5|F|
|Premises||12,004|957|12,961|9,765|
|Communications|and IT|7,496|168|7,664|7,608|
|General office||3,278||3,278|4,889|
|Finance costs||3,262||3,262|2,617|
|Governance
costs||14,398|1,320|15,718|15,648|
|Insurance||14,418||14,418|12,259|
|Stationery
and|printing|1,523||1,523|935|
|Support costs -|Legal and professional||||74|
|||56,379|2,445|58,824|53,795|
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|Analysis of|support costs (coritinued)|||
|---|---|---|---|
|Governance|costs are analysed as follows:|||
|Governance|costs|||
|||2023|2022|
|Accountancy|fees|8,819|9,611|
|Independent
examination
Secretarial costs||1,420
5,479|1,336
4,701|
|Total||15,718|15,648|
##
|11.|Net gains o|n|investmen|ts||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||Endowment||Total Funds|Endowment|Total Funds|
|||||||||Funds|2023|Funds|2022|
||||||||||E|E||
||Gains/(losses)||on other|investment||||||||
||assets|||||||29,905|29,905|185,128|185,128|
|12.|Net income|||||||||||
||Net income is||stated after||charging/(crediting):|||||||
|||||||||||2023|2022|
||||||||||||E|
||Depreciation|oftangible||fixed assets||||||8,005|7,521|
|13.|Independent||examination||fees|||||||
|||||||||||2023|2022|
|||||||||||E|E|
||Fees payable||to the independent|||examiner||for;||||
||Independent|examination|||ofthe|financial|statements|||1,420|1,336|
##
|and above the independ
Staff costs|ent
exami|
ner's
fee ofE1,440 (2022|
:E1,336).|.|
|---|---|---|---|---|
|The total staff costs and|employee|benefits for the reporting|period are analysed as|follows:|
||||2023|2022|
||||E|E|
|Wages and salaries|||146,243|120,643|
|Social security costs|||265|436|
|Employer
contributions|to pension|plans|1,952|1,789|
|Other employee
benefits|||168||
||||148,628|122,868|
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|help offset the main expenses oft
Tangible fixed assets|he pool and also to|support the pool|after COVID.||
|---|---|---|---|---|
|||Swimming|||
||Freehold|Pool Plant &|Swimming||
||property
f|Equipment
6|pool land
8|Total|
|Cost|||||
|At 1 October 2022|152,257|234,376|28,792|415,425|
|Additions||1,498||1,498|
|At 30 September 2023|152,257|235,874|28,792|416,923|
|Depreciation|||||
|At 1 October 2022|63,057|220,299||283,356|
|Charge for the year|1,400|6,605||8,005|
|At 30September 2023|64,457|226,904||291,361|
|Carrying
amount|||||
|At 30 September 2023|87,800|8,970|28,792|125,562|
|At 30September 2022|89,200|14,077|28,792|132,069|
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||Other|
|---|---|
||investments|
||E|
|Cost or valuation||
|At 1 October 2022|250,635|
|Additions||
|Fair value movements|29,905|
|At 30September 2023|280,540|
|Impairment||
|At 1 October 2022 and 30September 2023||
|Carrying
amount||
|At 30September 2023|280,540|
|At 30 September 2022|250,635|
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|19.|Stocks|||||
|---|---|---|---|---|---|
|||||2023|2022|
|||||E|E|
||Finished|goods and goods for resale||3,770|6,524|
|20.|Debtors|||||
|||||2023
E|2022
f|
||Prepayments||and accrued income|1,925|6,854|
||Other debtors|||9,081|7,122|
|||||11,006|13,976|
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|Creditors: amounts
|falling due within one year|||
|---|---|---|---|
|||2023|2022|
|Trade creditors||61,993|31,381|
|Accruals and deferred|income|23,964|28,660|
|Other creditors||6,921|7,257|
|||92,878|67,298|
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||||At||||Gains and|At 30Sep|
|---|---|---|---|---|---|---|---|---|
|||1 Oct 2022||Income|Expenditure|Transfers|losses|2023|
||||6|||||8|
|General funds|||301,963|504,612|(487,015)|||319,560|
|Designated|Fund||||||||
|-Pool scrubber||||659|(659)||||
||||301,963|505,271|(487,674)|||319,560|
|||1|At
Oct 2021
8|Income|Expenditure
f|Transfers
8|Gains and
losses
8|At 30Sep
2022
6|
|General funds|||80,031|474,512|(302,580)|50,000||301,963|
|Designated|Fund||||||||
|-Pool scrubber|||||||||
||||80,031|474,512|(302,580)|50,000||301,963|
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|||1|Oct|At
2022
6|Income
f|Expenditure
6|Transfers
6|Gains and
losses
f|At 30Sep
2023
6|
|---|---|---|---|---|---|---|---|---|---|
|Amenities|Trust||629,210||11,886|(3,845)||29,905|667,156|
|||1|Oct|At
2021
6|Income
6|Expenditure
6|Transfers
f|Gains and
losses|At 30Sep
2022
6|
|Amenities|Trust||488,249||10,093|(4,260)|(50,000)|185,128|629,210|
|Analysis|of net assets between||||funds|||||
|||||||Unrestricted
Endowment|||Total Funds|
||||||||Funds|Funds|2023|
||||||||6|6||
|Tangible|fixed assets||||||37,762|87,800|125,562|
|Investments||||||||280,540|280,540|
|Current assets|||||||367,241|306,251|673,492|
|Creditors|less than|1|year||||(85,443)|(7,435)|(92,878)|
|Net assets|||||||319,560|667,156|986,716|
|||||||Unrestricted
Endowment|||Total Funds|
||||||||Funds|Funds|2022|
||||||||F|6|6|
|Tangible|fixed assets||||||42,869|89,200|132,069|
|Investments||||||||250,635|250,635|
|Current assets|||||||318,753|297,014|615,767|
|Creditors|less than|1|year||||(59,659)|(7,639)|(67,298)|
|Net assets|||||||301,963|629,210|931,173|
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||The carrying|amount|amount|for each category of financial|for each category of financial|for each category of financial|instrument
is as follows;|instrument
is as follows;|instrument
is as follows;|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||2023|2022|
||Financial assets||measured||at fair value through||income|and expenditure||||
||Financial assets||measured||at fair value through|income and||||||
||expenditure||||||||280,540||250,635|
|26.|Analysis of|changes||in net debt||||||||
||||||||||||At|
||||||||At 1 Oct 2022
f||Cash|flows
f|30Sep 2023|
||Cash at bank|and|in|hand||||595,267||63,449|658,716|
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