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2025-10-31-accounts

Wiveypool

Reference and administrative details

For the year ended 31 October 2025 For the year ended 31 October 2025
Charity number 1196068
Registered office and Wiveypool
operational address The Recreation Ground
Wiveliscombe
Taunton
TA4 2TA
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Elizabeth Hurry (Chair)
Joe Lodge (Treasurer)
Gerry Simpson (Secretary)
Mike Davis
David Holmes
Hamish McCarthy
Ian Payne
Neil Rushton
Helen Scribbins
Bankers The Charity Bank Limited The Co-operative Bank
Fosse House 1 Balloon Street
182 High Street Manchester
Tonbridge M4 4BE
TN9 1BE
Starling Bank
5th Floor
London Fruit and Wool Exchange
1 Duval Square
London
E1 6PW
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Wiveypool

Report of the trustees

For the year ended 31 October 2025

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Chair’s Report for Year Ending 31 October 2025

Most of 2025 was spent by the Trustees endeavouring to raise money for The Pool House via grants and local fundraising. With £100,000 already in the bank towards the project, we ‘just’ had £150,000 to find!!

The major fundraising event of the year was our 1927 Swim Challenge that involved swimming 1,927 lengths over a period of 3 months. The initiative was undertaken and completed by an incredible variety of swimmers; old and young, fast and slow, and teams of friends and families. Inspirational.

The Pool House received grants from far and wide for which we are extremely grateful. Wiveliscombe Town Council funded the accessible toilet included in the design and redevelopment of the old sheds that the Trustees of the Recreation Ground leased to the pool for their innovative space. Work on The Pool House started on 13 October and projected to be a 20-week project. We hope it will be used by everyone, whether to keep warm after a cold swim, to sit and chat with friends and have a coffee, for training lifeguards and maybe other community events.

During 2025 we had some very successful Dimpsy Dip sessions watching the sun go down and the moon come up and new ‘Quiet Swim’ sessions for people recovering from illness were introduced and proved popular and helpful for water confidence and physical fitness. We were also lucky enough to get a grant for a hoist from National Lottery so anyone and everyone can get in and out of WiveyPool.

We hope that we can continue to welcome more and more swimmers (and non-swimmers) of all ages and abilities to our wonderful pool. We will be preparing for a lot of celebrating at the start of our 100th year in August 2026 heading for August 2027 when we will be 100 years old.

The hardest part of this report is always how to say thank you.

2 very small words that cannot express my gratitude to the small but powerful army of volunteers who help make WiveyPool; lifeguards, plant operatives, cake & sausage roll makers, gate-keepers, painters and everything in between. WiveyPool could not function without you, you know who you are.

Thank you.

Elizabeth Hurry Chair WiveyPool

2

Wiveypool

Report of the trustees

For the year ended 31 October 2025

Objectives and activities

Objectives

The objectives of the Charity are to provide and maintain in the interests of social welfare, a swimming pool for the benefit of the inhabitants of Wiveliscombe and its vicinity, and of the public generally, without distinction of sex or of political, religious or other opinions, with the object of improving the conditions of life for the said users.

Public benefit reporting

When reviewing the Charity’s objectives and activities and in planning future activities, the Trustees have due regard to the Charity Commission's general guidance on public benefit. WiveyPool’s ethos is to support all members of the community who wish to swim here. To help achieve this we sought and received a grant from National Lottery to buy a ‘state of the art’ hoist so access to and from the pool is available to everyone.

Achievements and performance of the charity

Another busy year with lots of schools joining us at WiveyPool including Milverton, Five Rivers (Taunton), Kingsmead and Wivey Primary.

We successfully ran an overnight swim challenge simulating a Channel swim. Six teams entered from: Kingsmead, Taunton School (pupils and staff), Wellington and of course our lovely Wivey lifeguards.

NPLQ lifeguard courses were run in April & July and Saturday mornings saw potential young lifeguards taking part in Rookie Lifeguard and continuing their National Life Saving Academy courses.

WaterPolo continued with much popularity for adults and children with sessions occurring after school and at the weekend – we were delighted to host this event for such a wide range of ages and ability.

Grateful thanks to Hamish McCarthy for continuing the WiLDSquad endurance training twice a week from April through to September for all those who wanted to take part.

Membership statistics:

Year No. of Memberships No. of Members Visitor Nos.
2025 476 717 11,818*
2024 452 729 7,259
2023 469 810 7,776
2022 414 690 6,565

*including non-member lane swimmers and Come & Swim visitors.

Maintenance

Our cyclical preventative maintenance programme for all our plant, equipment, changing rooms and fencing continues. During 2024/25 we added an awning over the rear end of the pool for shade which was much needed during the incredible summer weeks.

3

Wiveypool

Report of the trustees

For the year ended 31 October 2025

Fundraising

We received a grant for a hoist from National Lottery that ensures everyone has access to and can benefit from using the pool. Towards the end of the year we also received grants from the Fairfield Trust and Ninesquare Trust to help us get The Pool House project underway.

Financial review

The detailed statement of financial activities showed that during the period of the accounts, the charity had an excess of income over expenditure of £151,536 (2024: £45,218).

At the end of the year there was £261,756 (2024: £158,172) in the bank accounts.

Reserves policy

The Charity continues monitoring its reserves policy agreed at the budget meeting for 2024/25 which is to maintain sufficient funds in an interest-bearing account that will keep the pool running for 12 months in case of disaster and a non-earning situation.

Our reserves target is £38,000 and at 31 October 2025 our general funds were £249,056. General reserves are unrestricted funds excluding designated funds.

Key risks

We identify our key risks as being damage to pool and plant, health issues of key staff and long stretches of inclement weather. We mitigate these risks with our ongoing maintenance of pool and plant; care of our key staff and ensuring others know how ‘things work’; and we hope inclement weather would be countered by The Pool House where swimmers can get warm before / after getting wet and also by potentially offering another income stream with community events being held there.

Future plans

During 2025 we concluded the legal documentation with the Trustees of the Recreation Ground to get a lease of the derelict sheds at the rear of the car park with a view to developing them to include a toilet for all rec users and a ‘warm’ room for our swimmers and staff; work on The Pool House started on 13 October 2025.

It is only with the help of external funding we could offer an extended season and more classes in 2025.

Thanks to:

Structure, governance and management

Wiveypool was founded on 4 August 1927. It was an unincorporated charity until 1 November 2024, when it became a charitable incorporated organisation (CIO). It is registered in England and Wales (Charity no. 1196068). Its registered office is Wiveypool, The Recreation Ground, Wiveliscombe, TA4 2TA. The charity is governed using a CIO Foundation Constitution with voting members other than its charity trustees.

4

Wiveypool

Report of the trustees

For the year ended 31 October 2025

The members of the trustee board are trustees under charity law. They are also known as board members.

Recruitment of Trustees

Prospective trustees are required to formally apply and to be interviewed. Every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. There must be at least 5 trustees and no more than 12. One third of the trustees must stand down at each AGM (starting with the longest serving three) and can be re-elected.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity have no liability to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

5

Wiveypool

Report of the trustees

For the year ended 31 October 2025

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 11 June 2026 and signed on their behalf by

Elizabeth Hurry (Chair)

6

Independent examiner's report

To the trustees of

Wiveypool

I report to the trustees on my examination of the accounts of Wiveypool (the CIO) for the year ended 31 October 2025, which are set out on pages 8 to 21.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’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 statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Date: 11 June 2026 Jennifer Dickinson ACA Member of the ICAEW Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

7

Wiveypool

Statement of financial activities

For the year ended 31 October 2025

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
-
25,948
Charitable activities
4
97,710
162,139
Other trading activities
5
-
9,995
Investments
-
3,964
Total income
97,710
202,046
Expenditure on:
Charitable activities
1,187
148,936
Total expenditure
7
1,187
148,936
Net income
8
96,523
53,110
Transfers between funds
(34,682)
34,682
Net movement in funds
61,841
87,792
Reconciliation of funds:
Total funds brought forward
-
169,527
Accruals basis restatement
18
-
-
Total funds carried forward
61,841
257,319		 2025
2024
Total
Total
£
£
25,948
12,066
259,849
147,830
9,995
8,066
3,964
1,299
299,756
169,261
150,123
124,043
150,123
124,043
149,633
45,218
-
-
149,633
45,218
169,527
112,954
-
11,355
319,160
169,527

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

8

Wiveypool

Balance sheet

As at 31 October 2025

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Current asset investments
13
Liabilities
Creditors: amounts falling due within 1 year
14
Net current assets
Net assets
15
Funds
16
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
10,560
167,157
94,599
272,316
(11,051)		 2025
£
57,895
261,265
319,160
61,841
257,319
319,160		 2024
£
10,500
9,779
67,532
90,640
167,951
(8,924)
159,027
169,527
-
169,527
169,527

Approved by the trustees on 11 June 2026 and signed on their behalf by

Elizabeth Hurry (Chair)

9

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

1. Accounting policies

a) General information and basis of preparation

Wiveypool is a charitable incorporated organisation registered in England and Wales. The registered office address is Wiveypool, The Recreation Ground, Wiveliscombe, Taunton, TA4 2TA.

The financial statements were previously prepared on a receipts and payments basis - see the reconciliation of opening funds in note 17. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Wiveypool meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

10

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

1. Accounting policies (continued)

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to expenditure on charitable activities.

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Pool House 20 years Equipment (Solar Panels) 10 - 20 years

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Current asset investments

Current asset investments consist of balances held on short term deposit in interest bearing accounts, with a maturity date between 3 and 12 months.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Current asset investments

Current asset investments consist of cash held on deposit in interest bearing accounts. Such investments are measured at their fair value.

11

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

1. Accounting policies (continued)

n) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

p) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

q) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

r) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements is depreciation as described in note (i) above.

12

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income and net movement in funds		 2024
Total
£
12,066
147,830
8,066
1,299
169,261
124,043
124,043
45,218

All income and expenditure was unrestricted in the prior period.

3. Income from donations

Donations
Gift aid
Total income from donations		 2025
Total
£
18,561
7,387
25,948		 2024
Total
£
12,066
-
12,066

All income from donations was unrestricted in the current and prior period.

13

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

4. Income from charitable activities

Income from charitable activities
Grants
Day and family swim
Memberships
Private hire
Classes
Total income from charitable activities		 Restricted
£
£
97,710
-
-
63,398
-
59,187
-
22,829
-
16,725
97,710
162,139
Unrestricted		 2025
Total
£
97,710
63,398
59,187
22,829
16,725
259,849		 2024
Total
£
-
78,348
48,887
14,384
6,211
147,830

All income from charitable activities was unrestricted in the prior period.

5. Income from other trading activities

Shop and merchandise sales 2025
Total
£
9,995		 2024
Total
£
8,066

All income from other trading activities was unrestricted in the current and prior period.

6. Government grants

The charity receives government grants, defined as funding from the English Sports Council Lottery Fund to fund charitable activities. The total value of such grants in the period was £12,210 (2024: £Nil). There are no unfulfilled conditions or contingencies attaching to these grants in 2024/25.

14

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

7. Total expenditure

Total expenditure
Raising funds
£
Staff costs (note 9)
-
General operations
-
Chemicals
-
Professional and consultancy
-
Staff training
-
Shop expenses
-
Bank charges
-
Rent
-
Building and premises works
-
Software subscriptions and fees
-
Utilities
-
Telephone
-
Insurance
-
Sub-total
-
Allocation of support and govern
-
Total expenditure
-		 Charitable
activities
£
60,078
-
6,698
-
-
-
-
-
-
-
-
-
-
66,776
83,347
150,123		 Support and
governance
costs
£
-
11,007
-
22,183
213
7,571
64
618
6,436
3,659
25,772
1,223
4,601
83,347
(83,347)
-		 2025 Total
£
60,078
11,007
6,698
22,183
213
7,571
64
618
6,436
3,659
25,772
1,223
4,601
150,123
-
150,123

Total governance costs were £2,700 (2024: £Nil)

15

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

7. Total expenditure (continued) Prior period comparative

Raising funds
£
Staff costs (note 9)
General operations
-
Chemicals
-
Loan interest paid
-
Professional and consultancy
-
Shop expenses
-
Bank charges
-
Rent
-
Building and premises works
-
Software subscriptions and fees
-
Utilities
-
Telephone
-
Insurance
-
-
Sub-total
-
Allocation of support and governance costs
-
Total expenditure
-		 Charitable
activities
£
62,081
-
4,423
-
-
-
-
-
-
-
-
-
-
66,504
57,539
124,043		 Support and
governance
costs
£
-
8,316
-
602
6,030
7,610
379
659
16,175
2,936
10,627
1,253
2,952
57,539
(57,539)
-		 2024 Total
£
62,081
8,316
4,423
602
6,030
7,610
379
659
16,175
2,936
10,627
1,253
2,952
124,043
-
124,043

16

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

8. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
▪Independent examination (excluding VAT)		 2025
£
1,645
-
2,600		 2024
£
1,117
-
-

1 trustee, Hamish McCarthy, received remuneration from the charity in the current and prior year for providing swim classes held by the charity.

In common with other charities of our size and nature we use our independent examiners to assist with the preparation of the financial statements.

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2025
£
54,896
4,539
643
60,078		 2024
£
58,643
2,720
718
62,081

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the Trustees and Pool Manager. The total employee benefits of the key management personnel were £31,365 (2024: £27,614).

Average head count 2025
No.
8		 2024
No.
9

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

17

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

11. Tangible fixed assets

Cost
At 1 November 2024
Additions in year
At 31 October 2025
Depreciation
At 1 November 2024
Charge for the year
At 31 October 2025
Net book value
At 31 October 2025
At 31 October 2024		 The Pool
House
£
-
38,538
38,538
-
-
-
38,538
-		 Equipment
£
15,000
10,674
25,674
4,500
1,817
6,317
19,357
10,500		 Total
£
15,000
49,212
64,212
4,500
1,817
6,317
57,895
10,500

Land owned by the charity

The charity occupies three parcels of land which are not recognised within tangible fixed assets.

Two parcels of land, on which the swimming pool and pool house are situated, are held under leasehold arrangements. These sites are understood to be subject to significant restrictions on use under the 1919 Trust Deed for the recreation ground within which the properties are situated. Due to these restrictions, the charity considers that the fair value of these land interests cannot be measured reliably and, accordingly, they have not been capitalised. In addition, the underlying value attributable to the charity is considered to be immaterial.

The charity also occupies a further parcel of land held on a freehold basis, which is used for the installation of solar panels. This land was donated to the charity subject to a condition that ownership will revert to the original donor when the site is no longer utilised for the charity’s purposes. In light of this reversionary condition, the charity does not control the economic benefits of the land in the long term, and therefore no value has been attributed to it within the financial statements.

12. Debtors

Trade debtors
Prepayments
Accrued income		 2025
£
1,857
1,316
7,387
10,560		 2024
£
-
2,952
6,827
9,779

18

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

13. Current asset investments
Short term deposits
14. Creditors: amounts falling due within 1 year
Trade creditors
Accruals
15. Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 October 2025
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 October 2024		 £
-
65,849
(4,008)
61,841
£
-
-
-
-
Restricted
funds
Restricted
funds		 2025
£
94,599
2025
£
-
11,051
11,051
£
57,895
206,467
(7,043)
257,319
£
10,500
167,951
(8,924)
169,527
General
funds
General
funds		 2024
£
90,640
2024
£
50
8,874
8,924
Total
funds
£
57,895
272,316
(11,051)
319,160
Total
funds
£
10,500
167,951
(8,924)
169,527

19

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

16. Movements in funds

Restricted funds
The Pool House
The Hoist
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds		 At 1
£
-
-
-
169,527
169,527
169,527		 Income
£
85,500
12,210
97,710
202,046
202,046
299,756		 £
-
(1,187)
(1,187)
(148,936)
(148,936)
(150,123)
Expenditure		 Transfers
£
(24,008)
(10,674)
(34,682)
34,682
34,682
-		 At 31
£
61,492
349
61,841
257,319
257,319
319,160

Purposes of restricted funds

The Pool House

The redevelopment of old sheds adjacent to the pool, into a building, called ‘The Pool House’, including an accessible toilet, to be used by everyone, whether to keep warm after a cold swim, to sit and chat with friends and have a coffee, for training lifeguards and maybe other community events.

The Hoist

A hoist for gently and safely lifting and lowering users in and out of the pool, thereby ensuring that everyone has access to and can benefit from using the pool.

Transfers

To recongise capital expenditure paid for by restricted income.

20

Wiveypool

Notes to the financial statements

For the year ended 31 October 2025

16. Movements in funds (continued) Prior year comparative

Prior year comparative
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1
November
2023
£
112,954
112,954
112,954		 Income
£
169,261
169,261
169,261		 £
(124,043)
(124,043)
(124,043)
Expenditure		 £
11,355
11,355
11,355
Accruals
basis
restatement		 £
169,527
At 31
October
2024
169,527
169,527

Accruals basis restatement

The effect of moving from a cash basis to an accruals basis is shown as a net increase in funds.

17. Related party transactions

There were no related party transactions in the current or prior period.

18. Reconciliation of opening funds

Cash funds as previously stated
Tangible fixed assets
Debtors
Creditors
Total funds as restated on accruals basis
Analysed as:
Restricted
Unrestricted		 10,500
9,779
(8,924)		 2024
£
158,172
11,355
169,527
-
169,527
169,527

21

Charity no. 1196068

Wiveypool Report and Unaudited Financial Statements

31 October 2025