WEST KIRB YDISABLED SWIMMING CLUB FINANCL4L STA TEMENTS 31 Marcli 2025 istered Cli ari 1203815 RICHARD COULTHARD FCA CHARTERED ACCOUNTANT 28-30 GRANGE ROAD WEST BIRKENHEAD MERSEYSIDE CH414DA
WEST KIRB YDISABLED SWIMMING CL UB CHARITY INFORnL4 TION 31 Mareli 2025 Charity Number: 1203815 Trustees: Chairperson Treasurer Minutes Seei"etary Events Secretary Non-Exeeutive Non-Executive Non-Executive Non-Executive Non-Executive Marion McGourty Juliet Allan David Keith Allan Wendy Purvis Ian Gouldson Peter Wright Norman Stevens Sheena Murray Tracey Craig Bankers: Barelays Bank ple. Contact Address: Mrs Juliet Allan 64 Cleveley Road Meols Wirral CH47 8XR Independent Examiner: Richard Coulthard FCA Chartered Accountant 28-30 Grange Road West Birkenhead Wirral CH414DA
WEST KIRB Y DJSABLED SWJMMING CLUB TRUSTEES, REPOR T 31 Marcli 2025 Tlie Ti"ustees pi'esent theii" repoit and financial statements foi. the year ended 31 March 2025. Constitution and Management Tlie chai.ity is constituted under a written constitution adopted Mai'ch 1984 as amended May 2000 aiid May 2001 and re-written and updated 13 May 2005 and amended in May 2016. The Trustees compi'ise President, Chairperson, Treasurer, Events Secretary, Minutes Secretary and a nuinbei. of other Non-Executive Trustees. The Trustees meet as required to decide upon matters relevant to the Charity. Sadly the Pi'esident, Mr J Riley, passed away on 26 June 2024. Principal objects The pi'incipal objects of the Charity are to provide or assist in the provision of facilities foi. I'ecreation aiid leisure time occupation, in particular but not exclusively by the provision of tacilities for swimming for disabled persons in a safe and secure environment in the intei'ests of social welfare with the object of ijnproving their conditions of life. Revieiv of Activities The Trustees continue to provide swimming sessions and offei. professional coaching if required. The Club could not function witliout the support of the Volunteers and Trustees for which we are "atefUl. We oi'ganise trips and events and any profit we Inake on these is kept in the bank until I"eqLiired foi" equipinent. Risks The Ti'ustees I"eview, on a I"egular basis, the major risks which the Charity faces and believe that they have established suitable systems to mitigate significant risks. Public Benefit The Ti'ustees coiitinue to strive to meet the objectives and provide the activities referred to above and believe tliey have complied with the duty in the Charities Act 201 I to have due I"egai'd to the public benefit guidance published by the Chai'ity Commission, Financial Report Income dui.ing tlie year was less thali expenditure by £1,946 (2024 was more than expeiiditure by £4,3 87). Net assets at the }ieai' eiid were £117,620 (2024 £119,566) and are considered adequate for the Charity's iininediate future. For and on behalf of the Trustees Date: 16-May-25
REPOR T OF THE INDEPENDENT EX4MINER TO THE TRUSTEES OF WEST KIRB YDISABLED SWIMMING CLUB FINANCIAL STATEMENTS TO 31 MARCH 2025 I I'epoit on the accounts for the year ended 31 March 2025, which are set out on pages 5 to 8. Respective responsibilities of trustees and independent examiner As the chai'ity's ti"ustees, YOLI are I'esponsible for the pi'eparation of financial stateinents for eacli fiiiancial year which give a true and fair view of the chai'ity's incoming I'esources and application of resources during the year and of its state of affaii"s at the end of the year. Iii pi"epai"ing those financial stateinents you are required to: select suitable accouiiting policies and then apply them consistently. make judgements and estimates that are reasonable and pi'udent; * state wliether applicable standai'ds have been followed, subject to any matei'ial depaitui.es disclosed and explained in the financial statements. prepai"e the financial statements on the going concei-n basis unless it is inappi"opi"iate to presume tliat the charity will continue in opei'ation. Youi" i esponsibilities as trustees include keeping proper accounting records which disclose witli reasonable accui.acy at any time the financial position of the charity and enable you to ensure that the fiiiancial statements comply with the Chai'ities Act 201 l. You are also I"esponsible foi. safeguai'ding the chai"ity's assets and hence for taking I"easonable steps for the pi'eveiition and detection of fraud and bl'eaches of law and I"egulations. The chai"ity's triistees are responsible for the prepai'ation of the accounts. The charity's trustees considei" that an audit is not I"equired for this year undei" section 144(2) of the Chai'ities Act 2011 (the 201 l Act) and that an independent examination is needed. It is my I"espoiisibility: to examine the accounts under section145 of the 201 l Act; to follow the procedures laid down in the General Dii"ections given by the Charity Commission under section 145(5)(b)of the Act; and to state whethei" pai"tiCLilar matters have come to my attention. Basis of Independent Examiner's Statement My exainiiiation was cari.ied out in accoi"dance with the General Dii"ections given by the chai.ity Coinmissionei"s. An examination includes a review of the accounting recoi.ds kept by the charity and a comparison of the accouiits presented with those recoi"ds. It also included considei"ation of aiiy unusiial iteins or disclosures in the accounts, and seeking explanations fi'om you as trustees conceii]ing any such matters. The procedures undertaken do not provide all the evideiice tliat would be I'equired in an audit, and consequently we do not express an audit opinion 011 the view given by the accounts.
REPOR T OF THE INDEPENDENT EX4MINER TO THE TRUSTEES OF WEST KIRB Y DISABLED SWIMMING CL UB FINANCIAL STATEMENTS TO 31 MARCH 2025 Independent Examiner's Statement Iii the course of my examination, no mattel. has come to my attention: ( l ) which gives me I"easonable cause to believe that in any matei.ial I"espect the I'equireinents: to keep proper accounting I"ecords in accordance with section 130 of the 2011 Act; and to pi'epai'e accouiits which accord with the accounting I"ecoi'ds and compl! with the accounting requii'ements of the 201 l Act have not been met: or (2) to whicli, in my opinion, attention should be drawn in ol.der to enable a proper understanding of the accounts to be reached. Richard Coulthard FCA Institute of Chartered Accountants in England and Wales 28~ 30 Grange Road West Birkenhead Wirral CH41 4DA Date: 16-May-25
WEST KIRB Y DISABLED SWIMMING CL UB STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2025 Total Unrestricted Funds 2025 Total Unrestricted Funds 2024 Notes INCOME AND EXPENDITURE Income and endoivments Donatioiis and voluntary income Fiindi'aising and other events Fees & Subscriptioiis liitei.est I'eceived Otliei" Incoine meinoi.ials & Legacy Income 426 11,582 785 1,617 891 589 11,054 1,025 1,244 6,349 Total income 15,300 20,261 Expenditure on Charitable activities Chai"itable activities 16,539 15,550 Govei"nance costs 708 324 Total expenditure 17,247 15,874 Net income/(expenditure) (1,946) 4,387 Net movement in funds (1,946) 4,387 Total funds brought forward 119,566 115,179 Total funds carried forlvard 117,620 119,566 The net Inovement in funds ref¢rred to above is the net incoming resources as defined by the Statement of Recomniended Practice for Accounting and Repoiting issued by the Charity Commission for England aiid Wales and is reconciled to the total funds as shown in the Balance Sheet on page 6 as required by the said Stateinent. All activities derive from continuing operations. None of tlie charity's activities w'ere acquired or discontinued during the above two financial years. There al'e no recognised gains and losses in 2025 and 2024 other than the movements shown above. The notes on pages 7 and 8 form part of these Financial Statements.
WEST KIRBY DISABLED SWIMMING CLUB BALANCE SHEET 31 March 2025 2025 2024 Notes Fixed Assets 2,837 3,893 Current Assets Stock Debtors Cash at Bank & in Hand Philippa Rough Legacy Account 100 100 20 19,940 95,183 22,065 93,738 115243 115,903 Creditors: amounts falling due within one year 460 230 Net Current Assets 114,783 115,673 Net Assets 117,620 119,566 Income Funds Unrestricted 117,620 119,566 Approved by the Board of Trustees on 16 May 2025 and signed on its behalf by rustee UIC'Trustee The notes on pages 7 and 8 form part of these Financial Statements.
WESTKIRB YDISABLED SWIMMING CL UB NOTES ON FINANCIAL STATEMENTS 31 March 2025 Accounting policies Basis of the preparation of the accounts The financial statements have been pi"epared in accoi"dance with the Accounting by Chai"ities' Stateineiit of Recommended Pi"actice: Accounting and Repoiting by Chai"ities pi"epai"ing tlieii. accounts in accordance with the Financial Repoiting Standai"d applicable in the UK and Republic of Ii"eland (FRS102) issued on 16 July 2014, and the Charities Act 201 l and applicable regulations. Reconeiliation Ivith previously Generally Accepted Accounting Practice In prepai.ing the accounts, the ti'ustees have considei'ed whether in applying the accounting policies I"equired by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restateinents wei"e I'equired. Accounting convention The fiiiancial statements are prepared on an ongoing basis, under the histoi.ical cost convention, 011 an accruals basis. Grants and voluntary income All grants, fundi"aising and voluntary income are accounted for when I"eceived. Funds Thei"e wei-e no Resti"icted Funds dui'ing tlie yeai", Taxation Status The chai'ity is i-egistered with the Charity Commission in accordance with the Charities Act 201 l and as such is not liable to taxation on its charitable activities. Fundraising & other events 2025 2024 Enti'ance fees Outings Lunches/Paities Llaiidudno 1,550 640 1,054 8,338 11,582 1,767 225 1,896 7,166 11,054
WESTKIRB Y DISABLED SWIMMING CLUB NOTES ON FINANCIAL STATEMENTS 31 March 2025 Expenditure on Charitable activities Total Unrestricted Funds 2025 Total Unrestricted Funds 2024 Charitable activities Cost of fundraising events IJisui"ance Training & Coaching costs Committee costs Depi"eciation of fixed assets 15,097 276 13,463 265 880 60 50 1,056 16,539 942 15,550 Governance costs Statioiiery, Accountancy & General Expenses 708 324 708 324 Employees and Trustees, remuneration There ai"e no employees. No Trustee I"eceived any I"emuneration or expenses either dii"ectly oi. iiidii'ectly dui'ing 2025 01" 2024. Fixed Assets 2025 2024 COST l April 2024 Additions in year 31 Mai'ch 2025 23,061 22,563 498 23,061 23,061 DEPRECIATION l Api"il 2024 Cliai'ge foi" the year 31 mai.ch 2025 19,168 1,056 20,224 18,226 942 19,168 NET BOOK VALUE 31 March 2025 2,837 3,893 Debtors 2025 2024 Amounts falling due within one year 20 Creditors 2025 2024 Amounts falling due within one year 460 230
WEST KIRB Y DISABLED SWIMMING CLUB DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 tNCOME Enti'ance Fees Annual Subscriptions Donations / Sponsoi"ships Hoylake Coinmunity Centre Chrishiias Pai"ty Income Llandudno Trips Peni'hyn Ti"ip Tatton Park Bank Deposit Interest Misc Income Memorials and Legacy 1,550 785 1,075 1,767 1,025 2,025 405 8,338 640 460 7,166 225 1,244 1,617 891 6.349 15,300 20.261 LESS: EXPENDITURE Insui'ance 40th Anniversaiy Celebi'ation Chi"ishnas Paity expenses Llandudno expenses Stationeiy & General expenses (see below) Peiirhvn Castle Suinmer Lunch Swimining Insti'uction Committee expenses Equipment Maintenance Depreciation 276 265 2,994 134 8,930 324 894 421 880 484 8,795 708 2,135 538 60 50 3,145 1,056 89 942 17,247 15,874 NET (DEFICIT)/SURPLUS FOR YEAR 1,946 4,385 STATIONERY, ACCOUNTANCY & GENERAL EXPENSES Stationeiy: Post & Stationery Cards/Birthday Cakes/Refreshments/Gifts Computei" Costs Awards Badges Accountancy: 21 297 108 99 80 37 Genei"al: 31 360 708 324 This page does not form part of the Charities Act Financial Statements.
53 Walmgate, York Y01 gTY Telephone: 01904 622150 Email: info@mcafundingforchurches.co.uk Website: www.mcafundingforchurches.co.uk Funding for Churches Mrs J Allan 64 Cleveley Road Meols Wirral CH47 8XR 13 November 2025 Statement of account Premium Plus Deposit Account No. 20524 West Kirby Disabled Swimming Club As an eligible depositor, your deposits are covered by the Financial Services Compensation Scheme (FSCS). A copy of the FSCS Information Sheet and Exclusions List will be sent to you annually. For further details about the FSCS, refer to the website at www.FSCS.org.uk. Your current interest rate is 3.10 % . For further details of our interest rates, please see overleaf. -Operiiiig balarice as at 29 July 2024 o.00- Closing balance as at 31 March 2025 50503.42 Transactions Date 29 Jul 2024 15 Nov 2024 Descri Deposit Interest tion Amount 50000.00 503.42 Methodist Chapel Aid Limited Registered office as above Registered in England Number 30546 Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority