## **Eversholt Swimming Pool**
## **Report and Financial Statements**
**For the year ended 31 December 2021**
**Ashley Knight, Chartered Accountant 80K Limited 59a Day's Lane Biddenham Bedford MK40 4AE**
## **Eversholt Swimming Pool**
## **Report and Financial Statements**
## **For the year ended 31 December 2021**
|**Contents**
Charity information
Trustees' Report
Independent Examiners' Report
Statement of Financial Activities
Statement of Assets and Liabilities
Notes to the financial statements|**Page**|
|---|---|
||1
2 - 3
4
5
6
7 - 8|
## **Eversholt Swimming Pool**
## **Report and Financial Statements**
**For the year ended 31 December 2021**
## **Charity information**
**Trustees** Mr Adam Miller Chairperson Mr James Allen Mr David Bottle **Independent Examiners** Ashley Knight - Chartered Accountant 80K Limited **Principal Bankers** National Westminster Bank plc **Charity Registered Number** 300029
Page 1
## **Eversholt Swimming Pool**
## **Trustees' Report**
The trustees are pleased to present their report, together with the financial statements of the charity for the year ended 31 December 2021.
## **Governing Document**
The charity is governed and constituted under the Trust Deed, dated 29 September 1961.
## **Principal Activity of the Charity**
The object of the charity is to maintain and run an outdoor pool for Eversholt and its surrounding villages.
## **Organisation**
A committee of trustees administers the charity. The committee meet to discuss the day to day activities, the maintenance and repair of facilities and the long-term management of the pool. The trustees appoint staff to run the pool in the months that it is open (usually May to September).
## **Review of Activities**
A major refurbishment project to improve and extend the operating life of the pool started in 2019, continued throughout 2020 and completed in time for the 2021 summer season. This project was funded in part by grants from Sport England, FCC Communities Foundation, Eversholt Parish Council and Eversholt Parochial Charity.
## **Future Plans**
The trustees plan to continue the activities outlined above and to continue to improve the facilities as funding permits.
## **Reserves Policy**
The trustees have established a policy whereby a level of funds should be available to ensure that operating costs and essential maintenance costs can be undertaken even in a year of exceptionally poor weather conditions.
## **Risk Review**
The trustees have conducted their own review of major risks to which the charity is exposed and systems have been put in place to mitigate those risks. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
## **Volunteers**
The trustees recognise the invaluable contribution made by volunteers. The value of their support cannot be quantified and is therefore not included in these financial statements.
Page 2
## **Eversholt Swimming Pool**
## **Trustees' Report - continued**
## **Trustees**
The trustees who served during the period are listed on page 1. Trustees are invited onto the committee through appointment from other Eversholt village organisations and by election at the Annual General Meeting.
## **Trustees' Responsibilities**
The Trust Deed requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the result of the charity for that period. In preparing those accounts, the trustees are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with statutory requirements. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and irregularities.
## **Independent Examiner**
A resolution to re-appoint Ashley Knight of 80K Limited as independent examiner of the accounts of the charity was passed by the committee.
The accounts have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities.
Approved by the Trustees and signed on their behalf by:
Adam Miller
31st October 2022
Page 3
Inde
dellt examiner's re ort lo the trustees of
Evershoii Swimmin Pool
Cbari
um
r: 300029
I report to the trustees on my examination of the accounts Eversholt Swimming Pool for the year ended
31st December 2021. which are sel ou¢ on pages 5 to 8.
Responsibilities and bisis of report
As th¢ Charity's tnLStees. you are responsible for the preparation of the accounts in a¢cordonce
with th¢ r¢quir¢m¢nts of the Charities Act 2011 {"the Act.).
T report in respect of my examination of the Ch8rity's accounts Carri out under section 145 of the
2011 Act and in carrying out my examinalion. I have followed all th¢ appli¢able Dir¢¢tions given by the
Charity Commission under section 145(5)(b) of the Act.
Inde
dent Examiner's Statement
I have ¢ompl¢ted my ¢xamination. E ¢onfinn that no material matters hav¢ ¢ome to my attention
in wnnection with the ¢xamination whi¢h giv¢s me cause to believe that itL any material respect:
l. (he accounting records were not kept in accordance with section 130 of the Charities Act; or
2. the accounts did not accord wRth the accounting records. or
3. the a¢counts did nol ¢omply with the ac¢ounting requirements concerning th¢ forn) and content
of accounts set out in the Charities (Accounls and Reports) Regulations 2008 other than any
requirement that the ac¢ounts give a "true and fair" view which is not a matter considered as
part of an independent exaTnination.
I have no ¢on¢¢rns and hav¢ com¢ across no other matters in ¢onn¢¢tion with the ¢xamination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts
to be reached.
Ashley Knight
Chartered A¢counlant
80K Limit¢d
59a Day's Lane
Biddenham
Bedford
MK40 4AE
31st octo1r 2022
Page 4
## **Eversholt Swimming Pool**
## **Statement of Financial Activities**
## **For the year ended 31 December 2021**
|**Incoming Resources**
**Activities to further the Charity's Objectives:**
Income from takings
Grant income
**Activities to generate funds:**
Donations
Interest received
**Total Incoming Resources**
**Resources Expended**
Charitable expenditure:
Costs of activities in furtherance of the
charity's objects
Cost of management and administration
of the charity
**Total resources expended**
**Net incoming resources for the year**
Fund balances brought forward
**Fund balances carried forward**|**Note**
2
2|**Unrestricted**
**Funds**
**£**
38,668
8,000
156
1
46,825
35,691
1,335
**37,026**
**9,799**
81,849
**£91,648**|**Unrestricted**
**Funds**
**£**
38,668
8,000
156
1
46,825
35,691
1,335
**37,026**
**9,799**
81,849
**£91,648**|**Restricted**
**Funds**
**£**
0
**0**
**0**
0
**0**|**Restricted**
**Funds**
**£**
0
**0**
**0**
0
**0**|**2021**
**£**
38,668
8,000
156
1
46,825
35,691
1,335
**37,026**
**9,799**
81,849
**£91,648**|**2020**
**£**
0
10,000
0
1|
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
||||||||10,001|
||||||||3,976
913|
||||||||**4,889**
**5,112**
76,737|
||||||||**£81,849**|
Page 5
## **Eversholt Swimming Pool**
|**FIXED ASSETS**
Cost
Accumulated depreciation
**CURRENT ASSETS**
Cash at bank and in hand
Refurbishment project net costs to
Prepayments
**CURRENT LIABILITIES**
Accruals
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Unrestricted General Funds
Unrestricted Maintenance Funds|**Statement**|**of Assets and Liabilities**|**£**
47,057
44,591
£91,648
91,648
-
£91,648
**as at**|8,794
8,793
41,751
43,326
0
85,077
3,229
3,229
**2020**|**£**
1
81,848|
|---|---|---|---|---|---|
||date|**£**
61,078
14,021
49,020
0
82
49,102
4,511
4,511
**31 December 2021**
**2021**||||
|||||||
||||||£81,849|
||||||81,849
-|
||||||£81,849|
Approved by the Trustees on 31st October 2022 and signed on their behalf by:
## **Mr Adam Miller Trustee**
Page 6
## **Eversholt Swimming Pool**
## **Notes to the financial statements**
## **For the year ended 31 December 2021**
## **1 ACCOUNTING POLICIES**
The principal accounting policies adopted in the preparation of the financial statements are set out below, have not changed from the previous year and have been consistently applied within the accounts.
- a) The financial statements have been prepared under the historical cost convention and follow the recommendations in Accounting and Reporting by Charities Statement of Recommended Practice issued in October 2000.
- b) Takings are recognised in the period in which they are received.
- c) Resources expended are recognised in the period in which they are incurred and include attributable VAT, which cannot be recovered.
- d) Resources expended are allocated in the trustees' opinion to the particular activity where the cost relates directly to that activity.
- e) Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
- f) Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund, together with a fair allocation of management and support costs.
- g) Fixed assets are depreciated at the 10% per annum on cost over the estimated useful life.
## **2 TOTAL RESOURCES EXPENDED**
|Provision of
Services
Wages and salaries
11,258
Repairs and maintenance
2,903
Water, rates and charges
1,973
Light, power and insurance
8,591
Purchases
3,979
Telephone, stationery and expenses
Miscellaneous
1,759
Legal and professional fees
Depreciation
5,228
35,691|Provision of
Services
Wages and salaries
11,258
Repairs and maintenance
2,903
Water, rates and charges
1,973
Light, power and insurance
8,591
Purchases
3,979
Telephone, stationery and expenses
Miscellaneous
1,759
Legal and professional fees
Depreciation
5,228
35,691|Provision of
Services
Wages and salaries
11,258
Repairs and maintenance
2,903
Water, rates and charges
1,973
Light, power and insurance
8,591
Purchases
3,979
Telephone, stationery and expenses
Miscellaneous
1,759
Legal and professional fees
Depreciation
5,228
35,691|Management and
Total
Total
Administration
2021
2020
£
£
11,258
(73)
2,903
-
1,973
1,143
8,591
2,906
3,979
-
543
543
513
1,759
-
792
792
400
5,228
-|Management and
Total
Total
Administration
2021
2020
£
£
11,258
(73)
2,903
-
1,973
1,143
8,591
2,906
3,979
-
543
543
513
1,759
-
792
792
400
5,228
-|
|---|---|---|---|---|
||||||
|||35,691||1,335
37,026
4,889|
Page 7
## **Eversholt Swimming Pool**
## **Notes to the financial statements**
## **For the year ended 31 December 2020**
## **3 NET INCOMING RESOURCES FOR THE YEAR**
|This is stated after charging:
Independent Examiner's remuneration||2021
£
400|2020
£
400|
|---|---|---|---|
## **4 TAXATION**
The charity is exempt from income tax on its charitable activities.
## **5 TRUSTEES EXPENSES**
There were no payments to Trustees during the year.
## **6 WAGES AND SALARIES**
|Gross wages||2021
£
11,258|2020
£
-73|
|---|---|---|---|
|||11,258|-73|
The average active monthly number of employees during the open months was six (2020 nil).
Page 8