## **Paulton Community Pool AGM 2023**
## **Financial Overview as of 14th November 2023**
**----- Start of picture text -----**
Capital Account: Current Balance: £ 92,158.79 Credit
Current Account: Current Balance: £ 67,156.00 Credit
Banking this week: £0
£159,314.79 Credit
Creditors: Outstanding Invoices £0
**----- End of picture text -----**
## **Pool Managers Report**
## **1. Overview of customer number**
Footfall is approximately 1,400 per week for early morning swimming sessions, public sessions, schools swimming, Aqua Aerobics and Sunday Family Swims, with an additional 764 children booked in for after school swimming lessons, parent and baby sessions, preschool and 1:1 lessons this term. We are now taking bookings for January 2024 and already have 771 children booked in and we are still advertising and filling places. We have added additional parent and baby/toddler sessions along with changing the times for Early Morning Swimming to be able to fit additional customers in.
We have nine schools currently booked into swim who include, Paulton Juniors, St. Martins (Bath), St. Julians Wellow, Aspire Primary, High Littleton, Clutton, Shoscombe, Bishop Henderson and Farmborough. Due to budgetary
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
constraints, Farmborough will not swim from January 2024 but will return in September to swim for terms 1 and 2. Due to staffing problems, Aspire will not return to the Pool for school swimming lessons. Kilmersdon will return to swimming in January 2024 for a term.
We have three public sessions during the evenings and an Aqua Aerobics session on a Wednesday evening and a Friday morning along with family sessions on a Sunday.
## **2. Challenges**
Disabled facilities and multi-function room are currently on hold. We are still waiting for a confirmation letter from BANES regarding the lease.
Energy prices are very high, our gas price was fixed for 4 years up until 2026. The electricity was fixed last year but due to the lack of sun and wet weather during the summer months we were unable to use the solar panels to full capacity and are therefore seeing an overspend on the budget.
## **3. Sponsorship/Advertising/Fundraising**
We continue to advertise on social media and ask local businesses to advertise on tiles around the pool. All fundraising for disabled facilities has stopped. We have currently put in an application to the Sperring Charity for a PXB board for £1,500 and we will be running a Colouring Competition at Christmas with the Trustees approval.
## **4. Personnel** The pool team up of the following:
Martin Kerton & Nicola Phillips
## **Becky Day**
## **Sharon Prior**
Duty Manager
Pool plant/H&S/Cleaning
has 25 members of staff and is made
(Manager/Admin)
Swimming
**Natasha Lock** Swim Co Ordinator Swimming Instructormming Instructorwww.paultonpool.org.uk LEVEL2 Keyholder/Lifeguard
Instructor LEVEL **Robyn Phillips Natasha Lock** Swim Co Ordinator Swim Co Ordinator 2 **Tel:** 01761 413644 Swimming Ins **eMail:** tructorswim@paultonpool.org.uk **Web:** Swimming Instructormming Instructorwww.paultonpool.org.uk Keyholder/ LEVEL2 LEVEL2 K h ld /Lif d Keyholder/Lifeguard Lifeguard
**----- Start of picture text -----**
Kim Hole Melissa Rugg Nicola Vause Sophie Jefferies Sarah Bowden
Swimming Swimming Swimming Swimming Swimming
Instructor Instructor Instructor Instructor Instructor
LEVEL 2 LEVEL 2 LEVEL 2 LEVEL 2 LEVEL 2
Lifeguard
Keyholder/
Chloe Smith
Swimming
Natasha Lock and Sophie Cook Instructor LEVEL are Charlotte Bushby Martha Scrivens
George Hitchens
currently on maternity leave that 1 will
U16 Helper OVER 25 Helper
U16 Helper
come to an end in
January/February 2024.
**----- End of picture text -----**
## **In need of Approval**
As manager of the pool, I have been looking at the current staff structure. At present not all staff have the relevant qualifications needed to carry on in their Job role. It’s very important that we have multi-skilled staff to cover all aspects of the pool. Due to the size of the building and budget, we have limited staff on duty at one time. With a multi-skilled team, we can limit costs but also ensure safety is covered across all the sessions each day.
My proposal to help with the running of the pool but also safety is to have a hierarchy of skills from manager to u16 members of staff to ensure we have the relevant staff in place in all situations that can deal with all areas of our safety operating procedures.
## Short term
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
## **All Keyholders, Swim Co Ordinator’s and managers to be Lifeguard qualified including the PXB Board once purchased.**
Anyone not qualified will need to do a competency test and put on an NPLQ course at the earliest opportunity.
Martin Kerton to purchase and train on the PXB Board. Staff training then takes place with all NPLQ/NRASTC qualified staff attending.
To do Emergency training with Martin Kerton to ensure they are competent in all emergency situations when responsible for the building. This includes Pool Plant/Lifeguard situations/Fire Evac.
**Level 1/2 Swimming teachers to be either Lifeguard Qualified or NRASTC qualified.**
Anyone not Qualified will need to do a competency test and put on a course at the earliest opportunity.
**Helpers over the age of 16 to be Lifeguard qualified.**
Anyone not qualified will need to do a competency test and put on a course at the earliest opportunity.
**Level 2 teachers to be used on Poolside for teaching who hold a NPLQ or NRASTC qualification or working towards.**
If not applicable, Level 1 teachers with a NPLQ or NRASTC qualification to be used as cover.
## **U16 Helpers**
To undergo a safeguarding qualification online
Long Term
General Managers to be trained on a Pool Plant Course
Deputy Manager to be trained in Health and Safety/Pool Plant/Risk assessments.
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
Level 1 teachers to be encouraged and supported to do the Level 2 Qualification
Helpers to be Lifeguard qualified and encouraged to take their Level 1 Qualification
About National Rescue Award for Swimming Teachers and Coaches (NRASTC)
NRASTC is a supervision and rescue award for swimming teachers, coaches and (or) instructors working during programmed activities, such as swimming lessons. It is suitable for teachers working in a wide range of swimming pools where the water depth is higher than the teachers’ standing depth and meets the individual facility’s Risk Assessment.
The National Pool Lifeguard Qualification (NPLQ)
The NPLQ covers all elements of **Pool Rescue Techniques, Lifeguarding Theory** , **First Aid** and **CPR** . The course is physically demanding and will include swimming to set times, lifting casualties and diving to the deepest part of the **swimming pool** . Training and assessment for the NPLQ are in three sections, and candidates must successfully pass all of them to attain the **qualification** .
Pay rise to be discussed.
## 5. **Building/Plant/Maintenance**
The repointing is due to start in January 2024. The chloring dosing system needs to be repaired or replaced. A full plant room analysis is currently being completed. The pool will need repainting and the
flooring on poolside replaced due to it becoming a trip hazard. We have obtained three quotes for discussion.
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
## **6. Accounts**
End of year accounts have been submitted to the trustees for approval ready for submission to the charity commission in January 2024.
## **7. Budget**
The budget will be submitted as soon as the above as been discussed and approved.
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
**Tel:** 01761 413644 **eMail:** swim@paultonpool.org.uk **Web:** www.paultonpool.org.uk
**REGISTERED CHARITY NUMBER: 292672**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2023**
**for Paulton Community Swimming Pool**
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
**Paulton Community Swimming Pool**
**----- Start of picture text -----**
Contents of the Financial Statements
for the Year Ended 31 March 2023
Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9
**----- End of picture text -----**
**Paulton Community Swimming Pool**
**Report of the Trustees for the Year Ended 31 March 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To provide and manage a swimming pool for the advancement and education of the pupils of Paulton Schools and for the benefit of the inhabitants of Paulton and the neighbourhood thereof in the interests of social welfare for recreation and other leisure-time occupations with the object of improving the quality of life.
## **Public benefit**
The charity provides a swimming pool to serve all the swimming needs of the community regardless of age or ability.
The pool has provided swimming lessons and fitness oppotunities for all ages during the year.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The trustees are satisfied with the charity's achievements during the year which were in line with the objects of the charity as set out in this report.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
Committee members are elected as per the charity rules and constitution at the AGM.
## **Organisational structure**
Paulton Pool is a registered charity and has a management working group consisting of 5 Paulton Parish Councillors and the Swimming Pool Manager
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
292672
## **Principal address**
Plumptre Close Paulton Bristol BS39 7QY
## **Trustees**
Paulton Parish Council
Paulton Parish Councillors are Trustees of the Charity
## **Independent Examiner**
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................................................................................................... Trustee
Page 1
**Independent Examiner's Report to the Trustees of Paulton Community Swimming Pool**
## **Independent examiner's report to the trustees of Paulton Community Swimming Pool**
I report to the charity trustees on my examination of the accounts of Paulton Community Swimming Pool (the Trust) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
M J Chard FCCA
The Association of Chartered Certified Accountants
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
Date: .............................................
Page 2
**Paulton Community Swimming Pool**
## **Statement of Financial Activities**
## **for the Year Ended 31 March 2023**
|||31.3.23|31.3.22|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|**Charitable activities**||||
|Swimming Pool||321,738|322,739|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|Swimming Pool||283,873|256,931|
|**NET INCOME**||37,865|65,808|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||162,431|96,623|
|**TOTAL FUNDS CARRIED FORWARD**||200,296|162,431|
The notes form part of these financial statements
Page 3
**Paulton Community Swimming Pool**
## **Balance Sheet**
## **31 March 2023**
|31.3.23
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
203,610
**CREDITORS**
Amounts falling due within one year
5
(3,314)
**NET CURRENT ASSETS**
200,296
**TOTAL ASSETS LESS CURRENT LIABILITIES**
200,296
**NET ASSETS**
200,296
**FUNDS**
6
Unrestricted funds
200,296
**TOTAL FUNDS**
200,296|31.3.22
Total
funds
£
166,634
(4,203)
162,431
162,431
162,431
162,431
162,431|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 4
**Paulton Community Swimming Pool**
**Notes to the Financial Statements**
## **for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **3. STAFF COSTS**
The average monthly number of employees during the year was as follows:
31.3.23 31.3.22 . 23 22
No employees received emoluments in excess of £60,000.
Page 5
continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Swimming Pool
**EXPENDITURE ON**
**Charitable activities**
Swimming Pool
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
**6.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Unrestricted
fund
£
322,739
256,931
65,808
96,623
162,431
31.3.23
31.3.22
£
£
3,314
4,203
Net
movement
At
At 1.4.22
in funds
31.3.23
£
£
£
162,431
37,865
200,296
162,431
37,865
200,296
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
321,738
(283,873)
37,865
321,738
(283,873)
37,865|
|---|---|
Page 6
continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 March 2023**
## **6. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.4.21
in funds
31.3.22
£
£
£
96,623
65,808
162,431
96,623
65,808
162,431
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
322,739
(256,931)
65,808
322,739
(256,931)
65,808|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.4.21
£
96,623
96,623|Net
movement
in funds
£
103,673
103,673|At
31.3.23
£
200,296
200,296|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
644,477
(540,804)
103,673
644,477
(540,804)
103,673|
|---|---|
Page 7
continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **7. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 8
**Paulton Community Swimming Pool**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 March 2023**
|**for the Year Ended**|**31 March 2023**||
|---|---|---|
||31.3.23|31.3.22|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Charitable activities**|||
|Grants|-|12,000|
|Swimming lessons|258,830|226,626|
|Schools|23,613|37,832|
|Private hire|8,356|10,177|
|Public sessions|11,156|6,477|
|Shop sales|2,750|3,075|
|Life Guard courses|1,250|760|
|Memberships|15,406|12,138|
|Sponsorship|-|500|
|Interest received|377|5|
|CJRS Claims|-|13,149|
||321,738|322,739|
|**Total incoming resources**|321,738|322,739|
|**EXPENDITURE**|||
|**Support costs**|||
|**Management**|||
|Wages & NI|188,424|174,200|
|Pensions|7,416|6,914|
|Rates and water|5,074|1,747|
|Insurance|4,952|4,124|
|Light and heat|17,922|18,896|
|Telephone & internet|1,551|1,767|
|Postage and stationery|137|461|
|Advertising|204|304|
|Other expenses|2,614|5,825|
|Cleaning|2,609|2,787|
|Premises repairs and renewals|14,925|11,005|
|Chemicals|10,271|10,022|
|Recycling and hygiene|956|761|
|Software & IT|4,887|3,670|
|Payroll & admin support costs|2,006|1,416|
|Bank charges|1,980|1,804|
|Accountancy|630|850|
|Direct expenses|817|2,875|
|Shop stock|2,618|3,063|
|Courses|3,454|546|
|Covid expenses|-|758|
|Certificates|2,708|3,136|
|Legal & consultancy|7,718|-|
||283,873|256,931|
|Total resources expended|283,873|256,931|
|**Net income**|37,865|65,808|
This page does not form part of the statutory financial statements
Page 9
**REGISTERED CHARITY NUMBER: 292672**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2023**
**for Paulton Community Swimming Pool**
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
**Paulton Community Swimming Pool**
**----- Start of picture text -----**
Contents of the Financial Statements
for the Year Ended 31 March 2023
Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9
**----- End of picture text -----**
**Paulton Community Swimming Pool**
**Report of the Trustees for the Year Ended 31 March 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To provide and manage a swimming pool for the advancement and education of the pupils of Paulton Schools and for the benefit of the inhabitants of Paulton and the neighbourhood thereof in the interests of social welfare for recreation and other leisure-time occupations with the object of improving the quality of life.
## **Public benefit**
The charity provides a swimming pool to serve all the swimming needs of the community regardless of age or ability.
The pool has provided swimming lessons and fitness oppotunities for all ages during the year.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The trustees are satisfied with the charity's achievements during the year which were in line with the objects of the charity as set out in this report.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
Committee members are elected as per the charity rules and constitution at the AGM.
## **Organisational structure**
Paulton Pool is a registered charity and has a management working group consisting of 5 Paulton Parish Councillors and the Swimming Pool Manager
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
292672
## **Principal address**
Plumptre Close Paulton Bristol BS39 7QY
## **Trustees**
Paulton Parish Council
Paulton Parish Councillors are Trustees of the Charity
## **Independent Examiner**
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.................................................................................................... Trustee
Page 1
**Independent Examiner's Report to the Trustees of Paulton Community Swimming Pool**
## **Independent examiner's report to the trustees of Paulton Community Swimming Pool**
I report to the charity trustees on my examination of the accounts of Paulton Community Swimming Pool (the Trust) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
M J Chard FCCA
The Association of Chartered Certified Accountants
King Watkins Ltd The Island House Midsomer Norton Radstock Somerset BA3 2DZ
Date: .............................................
Page 2
**Paulton Community Swimming Pool**
## **Statement of Financial Activities**
## **for the Year Ended 31 March 2023**
|||31.3.23|31.3.22|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|**Charitable activities**||||
|Swimming Pool||321,738|322,739|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|Swimming Pool||283,873|256,931|
|**NET INCOME**||37,865|65,808|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||162,431|96,623|
|**TOTAL FUNDS CARRIED FORWARD**||200,296|162,431|
The notes form part of these financial statements
Page 3
**Paulton Community Swimming Pool**
## **Balance Sheet**
## **31 March 2023**
|31.3.23
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank
203,610
**CREDITORS**
Amounts falling due within one year
5
(3,314)
**NET CURRENT ASSETS**
200,296
**TOTAL ASSETS LESS CURRENT LIABILITIES**
200,296
**NET ASSETS**
200,296
**FUNDS**
6
Unrestricted funds
200,296
**TOTAL FUNDS**
200,296|31.3.22
Total
funds
£
166,634
(4,203)
162,431
162,431
162,431
162,431
162,431|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 4
**Paulton Community Swimming Pool**
**Notes to the Financial Statements**
## **for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **3. STAFF COSTS**
The average monthly number of employees during the year was as follows:
31.3.23 31.3.22 . 23 22
No employees received emoluments in excess of £60,000.
Page 5
continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2023**
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Swimming Pool
**EXPENDITURE ON**
**Charitable activities**
Swimming Pool
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
**6.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Unrestricted
fund
£
322,739
256,931
65,808
96,623
162,431
31.3.23
31.3.22
£
£
3,314
4,203
Net
movement
At
At 1.4.22
in funds
31.3.23
£
£
£
162,431
37,865
200,296
162,431
37,865
200,296
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
321,738
(283,873)
37,865
321,738
(283,873)
37,865|
|---|---|
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continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 March 2023**
## **6. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.4.21
in funds
31.3.22
£
£
£
96,623
65,808
162,431
96,623
65,808
162,431
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
322,739
(256,931)
65,808
322,739
(256,931)
65,808|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.4.21
£
96,623
96,623|Net
movement
in funds
£
103,673
103,673|At
31.3.23
£
200,296
200,296|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
644,477
(540,804)
103,673
644,477
(540,804)
103,673|
|---|---|
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continued...
**Paulton Community Swimming Pool**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **7. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 8
**Paulton Community Swimming Pool**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 March 2023**
|**for the Year Ended**|**31 March 2023**||
|---|---|---|
||31.3.23|31.3.22|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Charitable activities**|||
|Grants|-|12,000|
|Swimming lessons|258,830|226,626|
|Schools|23,613|37,832|
|Private hire|8,356|10,177|
|Public sessions|11,156|6,477|
|Shop sales|2,750|3,075|
|Life Guard courses|1,250|760|
|Memberships|15,406|12,138|
|Sponsorship|-|500|
|Interest received|377|5|
|CJRS Claims|-|13,149|
||321,738|322,739|
|**Total incoming resources**|321,738|322,739|
|**EXPENDITURE**|||
|**Support costs**|||
|**Management**|||
|Wages & NI|188,424|174,200|
|Pensions|7,416|6,914|
|Rates and water|5,074|1,747|
|Insurance|4,952|4,124|
|Light and heat|17,922|18,896|
|Telephone & internet|1,551|1,767|
|Postage and stationery|137|461|
|Advertising|204|304|
|Other expenses|2,614|5,825|
|Cleaning|2,609|2,787|
|Premises repairs and renewals|14,925|11,005|
|Chemicals|10,271|10,022|
|Recycling and hygiene|956|761|
|Software & IT|4,887|3,670|
|Payroll & admin support costs|2,006|1,416|
|Bank charges|1,980|1,804|
|Accountancy|630|850|
|Direct expenses|817|2,875|
|Shop stock|2,618|3,063|
|Courses|3,454|546|
|Covid expenses|-|758|
|Certificates|2,708|3,136|
|Legal & consultancy|7,718|-|
||283,873|256,931|
|Total resources expended|283,873|256,931|
|**Net income**|37,865|65,808|
This page does not form part of the statutory financial statements
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