2024-03-31-accounts

Westbury Public Baths 2023/24 Charity Commission number: 270324

Statement of Receipts and Payments for the Year ended 31 March 2024 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	2022/23 £ **146,078 **	2023/24 £ 150,226
	146,078 0 300 134,467 0 2,633	150,226 0 300 149,437 0 2,643
	137,400 8,678 0 8,678 0	152,380 (2,154) 0 (2,154) 0
	8,678	(2,154)
	138,290 **146,968 **	146,968 144,814

Balance Sheet as at 31 March 2024 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	2022/23 £ 138,290 (2,633) 0 11,311 146,968 0 0 0 0 **146,968 **	2023/24 £ 146,968 (2,643) 0 489 144,814 0 0 0 0 144,814

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. 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 leisu 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 47 years.

Westbury Public Baths Annual Report of the Trustees for the Year ended 31 March 24

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: [phone] 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

Westbury pool is continuing to grow slowly in most areas. It continues to run a variety of sessions to cater for all ages and abilities in Westbury and have increased the number of Aqua fit classes by 2 new classes and children’s parties are becoming popular. Membership has again increased with 260 direct debit members. Attendance continues to increase with over 28,000 visits this year.

Events at the baths have been expanded and have successfully hosted 5 ghost hunts this year. Home Education are now running sessions and the baths continue to support local schools. Westbury Swimming Club continues to benefit from the local facility for their training. Due to new local competition our learn to swim (Aqualetes) programme has decreased slightly to 500.

Financial Review

The financial position of the Charity for the year is shown in the financial statements. Expenditure for 2023/24 totalled £149,737 compared to the previous year of £134,767.

The net book value of the swimming pool on 31 March 2024 totalled £144,814. The asset was revalued in 2020/21 and under a new accounting policy the property will remain in use for a further 47 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 20[th] January 2025

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