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2024-03-31-accounts

PAULTON COMMUNITY POOL AGM 2024

Financial Overview 12th November 2024

Capital Account £96,152.50 Current Account £28,254.57 Total £124,407.07 Banking this week £217.30 Income receivable this term £1,608.75 (Turtle Tots) TOTAL £126,233.12 Creditors £0

OVERVIEW OF CUSTOMER NUMBERS

Footfall is approximately 1,500 per week. This includes Early Morning Swimming sessions, public sessions, Aqua Aerobics, School Swimming, private hire for Turtle Tots and Swimming Lessons. We currently have 720 children booked in for swimming lessons and 47 that attend 1:1 swimming lessons.

We have 7 schools that currently attend that make up eight hours of the current timetable. Two of those school are ‘Special educational needs’ schools. Farmborough will swim for one term this year and Kilmersdon school will return in January 2025. We currently have a availability on a Monday afternoon and a Friday morning from January 2025 that we are currently trying to fill.

OPERATIONAL CHALLENGES/OPPORTUNITIES

We still do not have Disabled Facilities which is currently on hold and the Park Car is always very full of parents parking for the school and the nursery. Energy prices are still very high, we have fixed the electricity cost from April 2025 which will hopefully see our expenditure reduce.

SWIMMING POOL LEASE/CONSTITUTION

Paulton Parish Council now act as both Trustee and Landlord of the pool and due to this you are looking into a suitable "constitutional arrangement" between PPC and the Pool Day to day management and operations.

SPONSORSHIP/ADVERTISING/GRANT FUNDING

We continue to advertise on social media through Facebook and Instagram. We are currently advertising tile sponsorship.

PERSONNEL

We currently have 22 members of staff. We have one member of staff on maternity leave who will return in April 2025 and another who will go on maternity leave at the end of March 2025. All contracts have been updated and signed along with current working hours and job descriptions and all appraisals have been completed.

BUILDING/PLANT/MAINTENANCE

We are still waiting for the builder to confirm a date for the re-pointing of the building.

The poolside and changing room flooring was replaced during the summer holidays along with refurbishment of the changing rooms and poolside and the reception area. The pool was closed for 6 weeks, which was

slightly longer than expected due to the damp course on poolside which put us back by a week.

POLICIES

All current policies are now due to be reviewed by PCC.

ACCOUNTS

Up to date accounts have been submitted for October 2024. They currently show a £24,000 overspend. The Trustees agreed a £10,000 overspend at the last AGM to pay for the flooring in the changing rooms but as previously discussed, due to amount of work to be completed the costs were more than expected. We have also had to replace the boiler at a cost of £5,000 and pay a member of staff £8,000 as a settlement for termination of employment.

END OF YEAR FINANCIAL STATEMENTS

End of Year Financial Statements for 2023/2024 have been submitted for approval. Once approved we can send them to the Charity Commission.

BUDGET

Once we have agreed on the percentage increase for the pay rise in April 2025, we can complete the budget for 2025/2026.

Profit and Loss

Paulton Pool For the year ended 31 March 2024

Account Mar 2024 Feb 2024 Jan 2024 2024 Overall
Budget
Turnover
Interest Income 0 0 0 12
Other Revenue-Sponsorship 0 0 0 250
Sales- Lessons 7,922 18,593 27,928 232,000
Sales- life Guard Courses 0 0 0 2,000
Sales- Memberships 984 1,160 1,460 14,400
Sales - Public 1,465 2,226 1,600 10,200
Sales - Rental & Parties 2,750 1,609 0 10,200
Sales - Shop 0 0 244 3,000
Sales-Schools 0 846 2,961 38,000
Total Turnover 13,120 24,434 34,192 310,062
Cost of Sales
Direct Expenses 163 60 396 2,400
DirectWages 15,522 18,219 12,667 168,000
NIonsalaries 2,560 3,008 1,769 28,800
PensionContributions 560 726 1,057 9,000
Pool Chemicals 1,428 1,246 636 7,200
Pool Maintenance 450 720 450 10,200
Stock forShop 65 0 129 3,000
Water Testing 0 0 0 1,200
Total Cost of Sales 20,748 23,978 17,105 229,800
Gross Profit (7,629) 456 17,087 80,262
Administrative Costs
AdminSupport 210 150 210 2,280
Advertising& Marketing 0 0 0 360
Audit & Accountancyfees 0 0 0 850
Bank Fees 89 110 211 2,160
Certificates 0 0 289 3,000
Cleaning 101 94 305 3,000
Consulting 0 0 0 3,060
CRB Checks 0 0 0 200
Electrical Testing 0 0 0 540
Electricity 2,443 2,750 2,620 18,000
FireExtinguishers 0 0 0 540
Gas 994 987 2,919 13,950
General Expenses 8 20 0 600
Insurance 0 0 0 5,000
IT & Computer expenses 100 30 0 1,200
ParkingBoard 0 0 0 120
Printing & Stationery 0 0 11 900
Refreshments 0 0 0 1,200
Repairs &Maintenance 0 0 1,739 5,400
Sanitary Service 87 167 87 2,400
Software Subscriptions 184 864 382 3,600
Staff Training 0 50 949 2,400
Telephone & Internet 145 157 153 2,160
Uniformes 0 0 0 360
Water& SewageRates 461 922 0 5,940
Web Site 0 0 0 120
Total Administrative Costs 4,823 6,301 9,874 79,340
Operating Profit (12,452) (5,846) 7,213 922
Profit on Ordinary Activities Before Taxation (12,452) (5,846) 7,213 922
Profit after Taxation (12,452) (5,846) 7,213 922

Year to date

904
0
207,240
1,370
12,118
14,257
9,841
1,654
24,156
271,539
2,821
187,198
14,145
7,852
11,935
8,860
2,760
0
235,571
35,968
2,217
204
660
1,680
2,253
2,999
3,488
77
0
24,384
62
10,579
265
3,484
2,599
0
218
307
7,576
907
4,548
8,634
2,020
771
6,854
28
86,813
(50,845)
892
(250)
###
(630)
(2,283)
4,057
(359)
(1,346)
###
###
(421)
###
14,655
1,148
(4,735)
1,340
240
1,200
(5,771)
44,294
63
156
190
480
747
1
(428)
123
540
(6,384)
478
3,371
335
1,516
(1,399)
120
682
893
(2,176)
1,493
(948)
(6,234)
140
(411)
(914)
92
(7,473)
51,767
More than budget
Less than budget
Less than budget
Less than budget
Less than budget
More than budget
Less than budget
Less than budget
Less than budget
Less than budget
Can be the timing of payments received
More than budget
More than budget
£4.5k over
Less than budget
Less than budget
More than budget
£3.4k over
Less than budget
Less than budget
Less than budget
Mainly labour &
More than budget
Pool chemical costs
Less than budget
Less than budget
Less than budget
Less than budget
Less than budget
Less than budget
Less than budget
More than budget
Less than budget
Less than budget
More than budget
Less than budget
Less than budget
Mainly due to Staff training, IT equipment
Less than budget
Electricity & Repairs & maintenance
Less than budget
Software Subscriptions & Water rates
More than budget
Less than budget
Less than budget
Less than budget
More than budget
Less than budget
More than budget
More than budget
Less than budget
More than budget
More than budget
Less than budget
More than budget
Less than budget

51,767 51,767

MEGISYEREO CHARITY NUMBER.. ?926YI Klnl Wi¢k5n5 Ltd Midir*￿r Norton sEock Somersei BA3 2DZ

rnènts Pag• port of the TYust••J I￿￿•￿nd•￿t ExAmln¢Ws fteport St&tsment of Pinanclal Activltkn 8alan¢• 5h••t Not•s to th• Financlal Stse•ffl•nts D•t•llq4 5t4t*mènt of FIn•nCl￿ A(￿¥4¢1•%

ThE trustees present thelr report wlth the ffinincl￿ statemonts tsf the thHrity for the yoar 31 March 2024 The tr￿teel have adopted the prtr4sKW5 01 and REWlin¥ by Chariues." Ststrment d Recomrnended prac￿¢¢ lpr1lcab￿ to charli￿$ prepirlng i<COunts accardints with tho Finan¢iil Rewvn&Sunthrd ￿p￿l￿blO In tht UK and Rcpu14i¢ of Irdand IFRS 1011 letfecu¥e I january 20191 OalECTIVES AND ACTIVITIES ObjectlV•s and airn5 To pray￿e manage i xwimmini pod for ihe advaDctment and education ol thc pupils ol Paul￿ ScW15 Ind for the bEnefii of thE dPiulion ¢he fieighbaurhoDd ther•ol In tho inwells wdlire for r4¢￿￿On and oth•r Iqliur•-tlmR 0ccuwd￿1 wth th 0"(￿ climprovinxThe quallty of Illt. P￿riC benefit The ¢hirlty provkl¢s to Éerve ￿1 the n••d4 d tho carnnwnlty re￿rd￿l ol ue ar abilly. Th pod has pr<rAded ￿[M￿l￿%￿oni Ind fltTre￿ oppxbrdtkslor ill durlnÉ tho y•ir. ACHIEVEMENT AND PERFORMANCE ChaYlt4bl¢ 4ithTl¢lDs The trusteei ire sitiilted ¥%ryth tho chIrl￿] ichleVen￿is durir¢ yÈr whieh wcre ih line thv objects of ihe tharfcy as set ovi In Eh15 rwL STRUCTURE. GOVRRNANce AND MANAGEMÉNT Gov•rning doturn￿t Th• <hirl(y li conErald bylts loycrnl￿ docurnwc • d¢4d of ￿uSt ind wfflitlww unincurptsrttd rh•rlty. •tVultrn•nt *rtd ttppoln¢m•nt of n•¥Y tvust¢¢s Commktee mEmberi ire oloctÉd is per the (hadry rul￿ ind cons¢lDJElon it tht AGM. Iton Po01 l¥ a r¢ii5wr¢d (hirlry ind li min¥ed by ihe knl mart￿r •nd hvlton Pansh Councll Trustees. ReFERENCE ANO AOMINISTRATIVE DETAIL5 P•8ist¢r¢d Chirity numb•r 292672 PriD<ipal HddY•yJ umptre Closo ul 1539 7QY Paulton Parlih Coundl Iten Par￿h Councillon ire Trujieu cl iho Chiriry Independent ExkmiDer ng Watkins Ltd The ljlind Houle MldsoDKr Norron Raditock 5omers•t BA3 20Z Trustee

Independent raptsrttt the tru5t¢ès of Paylton Community Swimmins Pool port to the tharicy ¢fuicets on my e¥3miniiion ol the accounts af PaultoD Community Swimmin4 Pool Iihe Trum) lor the year ended )1 March 2024. IPOnJibtlitiei and bas1 of r4port As the Charity iruitÈÈs al rhè Trust you respo￿112 lor the prEpafitlon of the accotsnts in acJur examlnor musi be 4 membcr Df i listcd body. l confirTh that l im gUAlified und•rtah the exinMniEioTh because l im a m•mber ¢1 lh• olChartEred Ctrdfied whSch Is on ol rhc lisred bod1￿. I ha¥e complorod my oximln?￿Offl. I confinn that rto matters have ¢orn• to my ittrntk>n <MnqEivJn wlth thÈ ximlhaik)Th llvlw me Use io bell￿¢ ihii In iny m&ieriil resptc 1£￿U￿1[￿ recordswere noi kept In rwoct olthe Trust45 required ty Secdm 130of ihe ACL. or tho atcounr¥ do not accord wlEh ihose rec4rd& or tho iccvJnts do nol tomply wkh the i￿1c1b￿ roqulremqnts concernin8 the irtd Comtnc ol accounts set oui ITr the Chri¢ie5 IAccouTr15 and Rtyortyl Kwliuons 2008 othor thin iny requifemkni lh¢ Kcouncs Ove a tru• ind falr whi¢h li fflDt i mitfor CDnsder•d li pri olan Inrteyndenl rxaffllNtinn. I h4v¢ concerns Ind ￿mE a¢r055 no ￿her macwri In Connetti￿ wlth the ta whkh iifeffluon shoJld be driwn ID tNJ report in order io enible J yopor und•rJt4ndlni of the iccounts to bE fu¢hed. N I Chird FCCA The A$s¢iiiiiD o( Chartero<l CcrEifip.d Aeeoununtt Kinx Witklns Ltd Tho Island Hou Ndsomer Norton R•dstod¢ 8A3 20Z

foLthLYtar Ended 31 1014 Unrostricthd fiJnd fundi N¢) IMCOME AND ENDOWMENTS FROM Chllrltablo activlt505 16&174 EXPENDITURE ON Chavitable Activltles SWIMMI￿ Pod 32a920 263,ts73 NET IN¢OMEI(fXPENDITURI) 154,7501 37,865 RECONCIUATION OF FUNDS Tothl fundi brouAhtforw4rd 20Q296 161431 TOTAL FUNDS CARRIED FOItWARD 145,546 100.196 The no￿[¢r￿ rArtcftheJ¢&nino41 itytrments

Balan(o sh jj.M*￿￿￿ 31,323 Totsl UnresthLted lund CURRENT ASS￿5 Cash ac bank 14&1ed 203,610 CREDITORS Ath￿￿1$ fAllin8 %￿h1￿ oTre (2,6401 NET CURRENT AWTS 14S541 XW,2 TOTAL ASSETS Le$S CURRENT UA8IUTIES 14S54 2QQ296 AsseTS 145.S46 2M296 FUNDS UnrI%¢￿C￿d ffundi 145,546 20Q296 TOTALPUNDS 145.546 2¢0,296 Th• ita(￿15 thpprd￿d by tht ￿rd d Trub¢eoi iTrd •uth¢rfi•d l•- bIh￿Ibr. £iJl,J .. w•r• wqd on Its ThE note5 Icm) part ofthu¢ JUtemEntJ

Not¢s to th¢ Fina￿￿￿ 5¢atsmtnts lor the Year Ended 31 March 2024 ACCOUNTING POLICIES Ba515 01 praparins th• financial statqmont4 The s¢iteTnents of the (hirlry, which Is a puNic benefit entlry under FRS 102. have been wepared In accordance with the Ch•AttW SORP IFRS IOII'AccovniSni and Ktp¢rdn£ by chan1￿.. SiaEemtTht d Rc<tsmm¢nded Practict Applleabk tts su canrK>i b4 dIrKI￿ auribut•d to wro¢ulér headiw they h4vo boen allc<•ted to htt1vlr￿ on i coniist¢nf ryth the USE ol rvswrces. Tax￿￿0￿ Tho thlriiy is ¢x¢Tript from t4x on lu tharf1lb￿ ￿￿¥[￿e1. Vnresthctod lufflds can bt us•d In i<ccfdirK• th• Cha￿￿bI obl•ci1￿$ ai Eho dIscr0￿0￿ of tho fruic￿l. ft•Jcrlc¢ed Ch Ohly be uied for pirtkulir re￿￿cted purPD￿l ¥￿thIffl the awocts ol thc chirlty. RwtrIC￿Qn$ irlse wh•ffl ip•c5ft4d by rhe donor or whert funds Art for partlwk4r rèiEriCEtd purpoi. rthDr wlinitlon of the niture and Purpo￿ of eich fvnd li Induded In Ihe nows ie the fiDinclil 5urom•nt P•nslon Costs •nd oth•r post•r•tlr•m•nt ￿n•fits Th¢ ￿1 duriry the yur VAS li lollowi.. 23 23 No ernployees recelved em￿ur￿￿U In ex£e55 of <60.0W. ntinLd...

4rtILfJrEh2Ql4 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrqsthLt INCOME AND ENDOV4MENTS Fftom Charitabh POL4 321.738 EXPENDITURE ON ChAtabk advitl• Swlmmiw Pocl 203,875 NeT INCOME 37M65 RECONCIUATION OF FUNDS Toul lunds brou8htforward 161431 TOTAL FUNDS CAARIED FOPWARD 20Q296 cMtDITOASI AMOUNTS FALUNC Due ￿ThIN ONE YEAR Tnde <r•L4Kr4 2,640 MOVEMENT IN FUNDS Net rnovem•n¢ At 31.3,24 At 1.4.2) Unroxtsict*dfvndi Gonèral luThd ?W,?96 154.7501 TOTAL FUNDS 200.296 154.7501 145.546 Nlt Ihlund& InclLkl•d In theibtyearo ai lo11(h￿.. Inctsml riesourcei rèttyJrcei UnM5trfc¢•d fvnth Genernl fund 266.170 132a9201 154.7501 TOTAL FUNF)S 26&570 154.7501 Ply6 condnud...

MOVEMENT IN FUNDS- eOntinu•d C0rnparatN￿ for mov•m•brt In I￿ndS Net movemeni Ai Ai 1.4.22 in lund& Unr4Stdct•dfund5 161431 37,865 2th).296 TOTAL FUNDS 37,865 200.196 CompJratSve n•t rnw•rnqni In funds. Indudod the aboyeve 15 corhl Mtsvemont in funds expended UnvéitYlctd fundj Gnenl lund 83.8731 37.865 TOTAL FUNDS 321,738 1283.e731 37,ts5 A turr•h¢y••r11 rnonihs ind wlor>ur 12 months COM￿n•d pol1d¢￿Il ill falbws.. Not m(>vcm•Tri In lunds At At 1.4.22 UrbrMtk4cted lundi GenEril fvnd 116,0651 145,546 TOTAL FUNDS A wrroniyo4r12 1ty)nths ind priOI' 12 mBn¢hi Eomblnpd nEt movemp.ni In fuiid5, InLludtd In ihe ibm irÈ fo¥ows.' Incornlffli reiourc Ma¥Drnent twDded Unr•s¢￿tt•d funds Ganeril (L￿￿ 587.908 1604,7931 116,8851 TOTAL FUNOS 587.gQ8 1604.7931 11&8851 contlnued...

th RELATED PARTY DISCLOSURES TherE were na reLited parry for the yoar endod 31 Mirch 2014.

31.3.14 31.3. INCOME AND ENDOWMENTS Cha￿table A<tiVitié£ Swimming less¢ns SchgcAs PlviTe hire sessitsns Shop sile5 LIE Guard wurx•i MembErshi IntÈrest rectlved 20QIi& 23.803 5.483 14,489 1,6 &356 1750 9,974 15,406 377 266,170 Totyl incomln8f•soiirt•s 16&170 EXPENDITURE Svpport costi Man•ymnt Waigs & Nl P¢niioni 108,424 7.851 6,056 3,481 34.963 5,074 4.952 Uihi h•ai relcphono & Snwnet Pos¢4e fid stadon•ry 235 204 4,260 204 1614 1609 Other oxpons PremiSQS r¢p4￿rI ind r•nqw415 1&498 Rcytlln¥ hy8Jonn Wlware & yrcdl & idmifj supportc￿tI aink charzos Actountsncy Sundr￿1 Dlr•rt eNpenies 907 1.450 1¥5$ 4.887 1006 1,700 630 1819 1760 4,634 2,435 3,488 Courses Cernyicatos Loyl & consu￿an 3.4S4 2.708 32a920 2￿,873 TrAal resourcqs expcnded 320.920 283.873 Net{•4D•ndl￿r•￿inCfjrn• 154,7501 37.865 This thx5 notlorm pirt oltht s&bJwfininclal itsternÈnts