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2026-05-31-accounts

HARROGATE DISTRICT SWIMMING CLUB

ACCOUNTS

FOR THE YEAR ENDED 31 MAY 2026

Contents: Page
Summary of net income and expenditure 1
Income and expenditure account 2 - 4
Balance sheet 5
Notes to the accounts 6

HARROGATE DISTRICT SWIMMING CLUB

SUMMARY OF NET INCOME AND EXPENDITURE

FOR THE YEAR ENDED 31 MAY 2026

Janus Meet
Spa Town Graded
Summer Graded Meet
Club Operations
Year ended
Year ended
31/05/2026
31/05/2025
£
£
9,247
3,705
7,066
6,753
3,095
3,760
(11,544)
(22,985)
7,864
(8,767)

1

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Janus Meet
Income
Entry fees and passes 13,498 14,172
Doors, programmes, results and raffles 3,325 1,831
16,823 16,003
Expenditure
2024 Pool hire - 3,536
2025 Pool hire - 5,312
2026 Pool hire 5,312 -
Prizes 445 1,516
Sound system - 560
Catering 721 598
Officials expenses 667 414
Designation/licence fee 385 216
Miscellaneous 47 146
(7,576) (12,298)
Spa Town Graded
Income
Spa Town 2025 - Entry fees and passes 104 10,654
Spa Town 2026 - Entry fees and passes 12,000 -
Doors, programmes, results and raffles 2,272 1,993
14,376 12,647
Expenditure
Pool hire 3,856 3,856
Prizes 1,282 319
Sound system - 560
Catering 486 492
Officials expenses 405 640
Designation/licence fee 2025 303 -
Designation/licence fee 2026 350
Miscellaneous 628 26
(7,310) (5,894)

2

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Summer Graded Meet
Income
Gala income - Entry Fees and Passes 2025 4,423 6,700
Gala income - Entry Fees and Passes 2026 2,357 -
Gala income - Door, Programmes, Raffle 1,740 926
8,520 7,626
Expenditure
Pool hire 2025 4,304 3,104
Prizes 2025 609 -
Catering 2025 275 201
Officials expenses 2025 237 217
Designation/licence fee - 151
Miscellaneous - 193
(5,425) (3,866)

3

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Donations 400 -
Club Operations
Income
Membership 14,024 6,760
Harrogate 2 Go 1,063 -
Entry fees (1,237) (2,807)
Grants - 2,840
Fund raising 516 933
Kit 513 -
14,880 7,726
Expenditure
Accountancy 636 612
Coaches expenses 7,843 5,499
Computer and internet 3,120 1,335
Equipment 847 7,372
Computer costs 244 -
Hotshots - 438
Insurance - 324
Kit - 272
Medals, trophies and engraving 595 213
Miscellaneous 2,190 1,297
Registrations 8,157 7,523
Social (net) 125 1,518
Sound system - 1,400
Support contracts 1,505 1,194
Swim manager 960 960
Swimmer and parent education 129 97
Training (215) 88
(26,136) (30,142)
Finance
Bank charges (687) (570)
Net surplus/(deficit) (11,544) (8,767)

4

HARROGATE DISTRICT SWIMMING CLUB

BALANCE SHEET

AS AT 31 MAY 2026

Current assets
Bank accounts
Tour Fund bank account
Current liabilities
Creditors and accruals
Net assets
Accumulated funds
At 1 June 2025
Surplus for the year
At 31 May 2026
£
£
£
£
42,484
34,620
3
3
-
-
42,487
34,623
34,623
43,390
7,864
(8,767)
42,487
34,623
31/05/2026
31/05/2025
£
£
£
£
42,484
34,620
3
3
-
-
42,487
34,623
34,623
43,390
7,864
(8,767)
42,487
34,623
31/05/2026
31/05/2025
-
43,390
(8,767)
34,623

In accordance with instructions given to us, we have examined the accounts of the Harrogate District Swimming Club for the period ended 31 May 2026, together with books, records, information and explanations given to us and find them to be in accordance therewith.

Fortus North Limited Equinox House Clifton Park Avenue York YO30 5PA

5

HARROGATE DISTRICT SWIMMING CLUB

BALANCE SHEET

AS AT 31 MAY 2026

1 Policies

1.1 Statement of agreed Principles of Policy

The Club will be run with sufficient working free balance to cover one complete swim meet being cancelled in such a way that all the costs were borne but all the income was refunded. Currently this stands at £10,000.

The Club will only enter into commitments based upom fundraising after the funds are collected.

6

HARROGATE DISTRICT SWIMMING CLUB

ACCOUNTS

FOR THE YEAR ENDED 31 MAY 2026

Contents: Page
Summary of net income and expenditure 1
Income and expenditure account 2 - 4
Balance sheet 5
Notes to the accounts 6

HARROGATE DISTRICT SWIMMING CLUB

SUMMARY OF NET INCOME AND EXPENDITURE

FOR THE YEAR ENDED 31 MAY 2026

Janus Meet
Spa Town Graded
Summer Graded Meet
Club Operations
Year ended
Year ended
31/05/2026
31/05/2025
£
£
9,247
3,705
7,066
6,753
3,095
3,760
(11,544)
(22,985)
7,864
(8,767)

1

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Janus Meet
Income
Entry fees and passes 13,498 14,172
Doors, programmes, results and raffles 3,325 1,831
16,823 16,003
Expenditure
2024 Pool hire - 3,536
2025 Pool hire - 5,312
2026 Pool hire 5,312 -
Prizes 445 1,516
Sound system - 560
Catering 721 598
Officials expenses 667 414
Designation/licence fee 385 216
Miscellaneous 47 146
(7,576) (12,298)
Spa Town Graded
Income
Spa Town 2025 - Entry fees and passes 104 10,654
Spa Town 2026 - Entry fees and passes 12,000 -
Doors, programmes, results and raffles 2,272 1,993
14,376 12,647
Expenditure
Pool hire 3,856 3,856
Prizes 1,282 319
Sound system - 560
Catering 486 492
Officials expenses 405 640
Designation/licence fee 2025 303 -
Designation/licence fee 2026 350
Miscellaneous 628 26
(7,310) (5,894)

2

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Summer Graded Meet
Income
Gala income - Entry Fees and Passes 2025 4,423 6,700
Gala income - Entry Fees and Passes 2026 2,357 -
Gala income - Door, Programmes, Raffle 1,740 926
8,520 7,626
Expenditure
Pool hire 2025 4,304 3,104
Prizes 2025 609 -
Catering 2025 275 201
Officials expenses 2025 237 217
Designation/licence fee - 151
Miscellaneous - 193
(5,425) (3,866)

3

HARROGATE DISTRICT SWIMMING CLUB

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2026

Year ended Year ended
31/05/2026 31/05/2025
£ £ £ £
Donations 400 -
Club Operations
Income
Membership 14,024 6,760
Harrogate 2 Go 1,063 -
Entry fees (1,237) (2,807)
Grants - 2,840
Fund raising 516 933
Kit 513 -
14,880 7,726
Expenditure
Accountancy 636 612
Coaches expenses 7,843 5,499
Computer and internet 3,120 1,335
Equipment 847 7,372
Computer costs 244 -
Hotshots - 438
Insurance - 324
Kit - 272
Medals, trophies and engraving 595 213
Miscellaneous 2,190 1,297
Registrations 8,157 7,523
Social (net) 125 1,518
Sound system - 1,400
Support contracts 1,505 1,194
Swim manager 960 960
Swimmer and parent education 129 97
Training (215) 88
(26,136) (30,142)
Finance
Bank charges (687) (570)
Net surplus/(deficit) (11,544) (8,767)

4

HARROGATE DISTRICT SWIMMING CLUB

BALANCE SHEET

AS AT 31 MAY 2026

Current assets
Bank accounts
Tour Fund bank account
Current liabilities
Creditors and accruals
Net assets
Accumulated funds
At 1 June 2025
Surplus for the year
At 31 May 2026
£
£
£
£
42,484
34,620
3
3
-
-
42,487
34,623
34,623
43,390
7,864
(8,767)
42,487
34,623
31/05/2026
31/05/2025
£
£
£
£
42,484
34,620
3
3
-
-
42,487
34,623
34,623
43,390
7,864
(8,767)
42,487
34,623
31/05/2026
31/05/2025
-
43,390
(8,767)
34,623

In accordance with instructions given to us, we have examined the accounts of the Harrogate District Swimming Club for the period ended 31 May 2026, together with books, records, information and explanations given to us and find them to be in accordance therewith.

Fortus North Limited Equinox House Clifton Park Avenue York YO30 5PA

5

HARROGATE DISTRICT SWIMMING CLUB

BALANCE SHEET

AS AT 31 MAY 2026

1 Policies

1.1 Statement of agreed Principles of Policy

The Club will be run with sufficient working free balance to cover one complete swim meet being cancelled in such a way that all the costs were borne but all the income was refunded. Currently this stands at £10,000.

The Club will only enter into commitments based upom fundraising after the funds are collected.

6