## **Westbury Public Baths 2022/23 Charity commission number: 270324**
|**Statement of Receipts and Payments for the Year ended 31 March 2023**
**2021/22 **
**£**
**Income & Expenditure**
**Incoming Resources**
Transfer from Wiltshire Council
**100,788 **
**Total Incoming Resources**
**100,788 **
**Resources Expended**
Salaries
**0**
Accountancy
**300**
Running Costs
**84,181 **
Asset Impairment
**0**
Asset Depreciation Charge
**2,407**
**Total Resources Expended**
**86,888 **
**Net Outgoing Resources before Transfers**
**13,900**
**Transfers**
Gross Transfers between funds
**0**
**Net Outgoing Resources before other Recognised Gains & Losses**
**13,900**
**Other Recognised Gains & losses**
Capital enhancement
**0**
**Net Movement in Funds**
**13,900**
**Reconciliation of Funds**
Total funds brought forward
**124,390 **
Total funds carried forward
**138,290 **|**Statement of Receipts and Payments for the Year ended 31 March 2023**
**2021/22 **
**£**
**Income & Expenditure**
**Incoming Resources**
Transfer from Wiltshire Council
**100,788 **
**Total Incoming Resources**
**100,788 **
**Resources Expended**
Salaries
**0**
Accountancy
**300**
Running Costs
**84,181 **
Asset Impairment
**0**
Asset Depreciation Charge
**2,407**
**Total Resources Expended**
**86,888 **
**Net Outgoing Resources before Transfers**
**13,900**
**Transfers**
Gross Transfers between funds
**0**
**Net Outgoing Resources before other Recognised Gains & Losses**
**13,900**
**Other Recognised Gains & losses**
Capital enhancement
**0**
**Net Movement in Funds**
**13,900**
**Reconciliation of Funds**
Total funds brought forward
**124,390 **
Total funds carried forward
**138,290 **|**2022/23**
**£**
**146,078**|
|---|---|---|
|
**Income & Expenditure**
**Incoming Resources**
Transfer from Wiltshire Council
**Total Incoming Resources**
**Resources Expended**
Salaries
Accountancy
Running Costs
Asset Impairment
Asset Depreciation Charge
**Total Resources Expended**
**Net Outgoing Resources before Transfers**
**Transfers**
Gross Transfers between funds
**Net Outgoing Resources before other Recognised Gains & Losses**
**Other Recognised Gains & losses**
Capital enhancement
**Net Movement in Funds**
**Reconciliation of Funds**
Total funds brought forward
Total funds carried forward|||
||**100,788 **
**0**
**300**
**84,181 **
**0**
**2,407**|**146,078**
**0**
**300**
**134,467**
**0**
**2,633**|
||**86,888 **
**13,900**
**0**
**13,900**
**0**|**137,400**
**8,678**
**0**
**8,678**
**0**|
||||
||**13,900**|**8,678**|
||**124,390 **
**138,290 **|**138,290**
**146,968**|
|**Balance Sheet as at 31 March 2023**
**Fixed Assets**
Gross Book Value
Depreciation Value
Asset Impairment
Capital Enhancement
**Net Tangible Fixed Assets**
**Current Assets**
Stock
Debtors
Current Liabilities
**Net Current Assets/Liabilities**
**Net Assets**|**2021/22 **
**£**
**124,390 **
**(2,407)**
**0**
**16,307**
**138,290 **
**0**
**0**
**0**
**0**|**2022/23**
**£**
**138,290**
**(2,633)**
**0**
**11,311**
**146,968**
**0**
**0**
**0**
**0**|
|---|---|---|
||**138,290 **|**146,968**|
||||
## **Notes to the Accounts**
1. These accounts have been prepared on a receipts and payments basis using standard accounting principles as recommended by the Charity Commission SORP (Accounting and Reporting by Charities: Statement of Recommended Practice).
2. Expenditure - All expenditure is considered to be in furtherance of the Charities objectives and support costs. No staffing costs are incurred within the expenditure as the Council meet the cost of providing leisure services. No remuneration is received by the trustees, who are Wiltshire Council.
3. Fixed Assets - The policy on the useful economic life of the pool has changed and although depreciation is shown, as the building is sufficiently maintained the useful economic life will remain for a further 48 years.
## **Westbury Public Baths Annual Report of the Trustees for the Year ended 31 March 23**
**Charity registration number: 270324 Trustee Name: Wiltshire Council Independent Examiners: Charlton Baker Ltd 7-7c Snuff Street Devizes, SN10 1DU Trustees Address: Wiltshire Council County Hall Trowbridge Wiltshire, BA14 8JN Charity Address: Church Street Westbury Wiltshire, BA13 3BY Tel: 01373 822891 Website: Westbury Public Baths**
## **Trustees’ Annual Report**
Wiltshire Council is the sole Trustee of the Trust and is required by the Charity Commission to produce an annual report to Wiltshire Council Members for consideration and approval. Under delegated powers the approval of annual reports on the activity of the Trust and on investment matters, together with any contentious policy issues, are dealt with on behalf of the Council, as trustee, by Cllr Nick Botterill Cabinet Member for Finance, Development Management and Strategic Planning (from May 2021)
## **Structure, Governance & Management**
The Charity was established from a deed of gift constituted on 24 May 1888 between William Henry Laverton and eleven others. It provides for a swimming bath for the benefit of the inhabitants of the parish of Westbury.
A piece of land at Church Street, Westbury with buildings would be used as public baths. In 1901 the baths transferred to the Urban District Council of Westbury with an indenture being conveyed on 6 May 1903.
Until 1 April 2009 West Wiltshire District Council (WWDC) were sole trustees. From this date WWDC along with the County Council and other District Councils within Wiltshire became a single tier unitary authority under a Structural Change Order 2008 (No. 490). The new authority and Trustees became Wiltshire Council.
The charity was gifted to the Council without any form of corresponding endowment fund. The charity has been operated by the Council since then as part of the Council’s leisure services function, from which it receives all necessary funding to pursue its objects. The Council, as the trustee of the Charity, arranges its day-to-day administration and responsibilities.
## Risk Management
Maintenance responsibility is by Wiltshire Council. Detailed contract management and risk assessments by Wiltshire Council property team mitigate the risks.
## **Objectives and Activities**
The objects of the charity are
The provision and maintenance of the swimming bath for the benefit of the inhabitants of the parish of Westbury as constituted on 24 May 1888 without the distinction of political, religious or other opinions with the object of improving the conditions of life for the said inhabitants.
A brief summary of the main activities and achievements of the charity during the year in relation to its objects.
The facility is provided for the residents of Westbury and the wider community. The main activities of the charity focus on the provisions of swimming. This specifically includes swimming for schools, mums and toddlers, lessons for both adults and children, aqua fit classes and general public swimming sessions.
## **How our Activities Deliver Public Benefit**
Briefly the aims of the Trust are to provide a public bath for the parish of Westbury.
The charity is maintained by the Council for the benefit of all residents to the area and visitors to West Wiltshire. A scheduled timetable exists including public swimming and various group sessions. The pool is also available for hire.
## **Statement**
The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission.
## **Achievements & Performance**
The Baths continue to rebuild following Covid and are used by local residents, groups, schools and organisations. The Baths have continued to build the programme with a wide variety of sessions (lanes, family swim, fun and floats, aqua relax and aqua fit to name a few) now on offer that provide the community with as much opportunity as possible to attend the facility. Attendance figures for the year reached over 22,000, an increase of over 50%.
The Baths continue to support young children with their swimming, and we continue to host school swimming, the local swimming club and our own successful learn to swim (Aqualetes) programme has grown with over 540 children enrolled. The Baths offer a wide range of memberships, and this has increased with over 230 direct debit members.
## **Financial Review**
The financial position of the Charity for the year is shown in the financial statements. Expenditure for 2022/23 totalled £134,767 compared to the previous year of £84,481. The main increase was from gas, electricity and water supplies. Income totalled £146,078.
The net book value of the swimming pool on 31 March 2023 totalled £146,968. The asset was revalued in 2020/21 and under a new accounting policy the property will remain in use for a further 48 years.
## **Independent Examination**
The Charity’s accounts, which are maintained by the Director of Finance & Procurement (S151 officer) for Wiltshire Council, are subject to independent scrutiny by Charlton Baker Chartered Accountants of Devizes.
## **Other Information**
Any comments on this report or on the activities of the Charity generally should be addressed to the Westbury Public Baths c/o Director Leisure Culture & Communities, Wiltshire Council, County Hall, Trowbridge, Wiltshire, BA14 8JN.
## _ON BEHALF OF WILTSHIRE COUNCIL TO THE CHARITY_
_………………………………………………………………………………………… DATE 8[th] October 2024_
Charlton
Baker
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