2023-09-30-accounts - Polehampton Swimming Association

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Trustees’ Annual Report for the period ending 30/9/23

From 1/10/22 Period start date To 30/9/23 Period end date

Charity name: Polehampton Swimming Association

Charity registration number: 309032

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The objects of the Associaton are to provide a swimming bath in the grounds of the Polehampton Junior School, Twyford, for the advancement of the educaton of the pupils of this school and the beneft of the inhabitants of the neighbourhood and to make such improvements and additons necessary.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Trustees, committee members and volunteers manage all aspects of the swimming pool including routine, planned and reactive maintenance, daily water testing, chemical dosing and compliance testing in accordance with recommended practice as set out by PWTAG and Swim England. As well as maintaining the pool and facilities for the benefit of the Polehampton Junior School, the Swimming Association offer a variety of sessions to the local community including Early Bird swimming, Family sessions and Lane Swimming. Swimming lessons run during the summer holidays. The pool is available to other local schools and Scout groups and is also enjoyed by a visually impaired group. It is also available for private hire for children’s parties. All sessions are staffed by by trained volunteers with appropriate first aid training. Refreshments and a tuck shop are also available during the family sessions.
Statement confirming	Para 1.18	The Trustees have read and understood

whether the trustees have the guidance issued by the Charity had regard to the guidance Commission on public benefit. The work issued by the Charity carried out by the Association is essential Commission on public to keeping the pool running as a school benefit and community pool. It is available to residents of all ages within the surrounding area for a small membership fee and provides clear physical and mental health benefits to our members.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Not applicable
Policy on social investment including program related investment	Para 1.38	Not applicable
Contribution made by volunteers	Para 1.38	The Swimming Association could not operate without support from the community and the considerable effort made by our volunteers. It is run entirely on a voluntary basis and as such, no person receives any payment for the hours spent working at the pool or behind the scenes. This is what has enabled the facility to operate successfully at the heart of the village for 55 years. Most of our regular volunteers have been helping for years and some of our older members have been volunteering since the PSA was founded! We also offer voluntary experience to 3 young people undertaking their Duke of Edinburgh Awards. The total number of regular volunteers is approx.40 with additional Ad hoc help provided by members if required. We would like to thank all our volunteers whose contribution is invaluable to keeping the pool running.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Despite the combined pressures facing most community swimming pools due to global energy prices we still provide around 1000 weekly swimming slots for our members! In addition to this we continue to provide a facility for local schools and community groups. The swimming pool provides much needed physical, mental and social benefit to the community, particularly to our older members and parents of young families who use the facility to meet up with friends. We also provide a training facility for some top level triathletes who meet weekly at Polehampton during the summer. We were very proud to be awarded ‘Twyford Together Charity of the year 2023’ back in March 2024. This really did mean a great deal to all of us on the Committee and would not be possible without our wonderful volunteers!

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Treasurer reported a surplus of income over expenditure of £13886 at the AGM for the year ending 30/9/2023. Current cash in hand was £115529.. Expenditure increased due to breakdowns with the domestic water system which has since been refurbished.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Association is planning to refurbish the pool, pipework, pool plant and upgrade the dosing system as part of continuing improvements. The Committee is keen to progress this and will be obtaining revised quotations in the near future.
Amount of reserves held	Para 1.22	£106003
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Global gas energy costs and supply. Particularly with regards to gas. The Association are looking at renewable sources such as solar and air source heat recovery systems

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Membership fees, Private hire, Tuck shop and a small amount of donations
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A
A description of the principal risks facing the charity	Para 1.46	The uncertainty in the energy market is of particular concern to the trustees. The rise in commercial gas prices is unprecedented and uncapped for the commercial sector. We are looking at ways we can partner with the school in terms of energy efficiencies so that we can continue to heat the pool adequately,
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution - small unincorporated charity CONSTITUTION DATED 9TH DECEMBER 1968 AMENDED 16TH OCTOBER 1978 AND 15TH OCTOBER 1986 AS AMENDED ON 02 DEC 2008
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated Charity
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Members are appointed at AGM by a vote by the outgoing committee members. This must be quorate in accordance with the constitution. Members_may_put themselves forward as trustees but are not obliged to as long as there is a minimum of 1 trustee in accordance with Charities Commission rules.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	Supervisors guides are available to volunteers and on-site training provided. Paediatric first aid training is mandatory for all key poolside supervisors and this is provided by an external operator.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	n/a
Relationship with any related parties	Para 1.51	n/a
Other

Reference and Administrative details

Charity name	Polehampton Swimming Association
Other name the charity uses	Polehampton Lido/Polehampton Swimming Pool
Registered charity number	309032
Charity’s principal address	C/O Polehampton Junior School Kibblewhite Crescent. Twyford. Berkshire RG10 9AX

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Sharon Searle	Chairperson	Appointed 20/5/21
Carol Lesley Luscombe	Vice Chaiperson/ Technical	Appointed 20/5/21

– Corporate trustees names of the directors at the date the report was approved

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Director name
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Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	n/a
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	n/a
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and	addresses of advisers (Optional information)	addresses of advisers (Optional information)
Type of adviser	Name Address
Auditor	George Wilton

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/a

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Sharon Searle

Position (eg Secretary, Chairperson Chair, etc)

Date

27/7/24

Polehampton Swimming Association	Polehampton Swimming Association	Polehampton Swimming Association	Charity No (if any)	RCN 309032
Annual accounts for theperiod
Period start date	10/1/2022	To	Period end date	9/30/2023

Section A Statement of financial activities

Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Prior year funds
200	200	640
27,920	27,920	26,957
5,349	5,349	3,909
	-	-
	-	-
	-	-
33,469	33,469	31,506

1,400	1,400	2,584
18,183	18,183	11,206
	-	-
	-	-
19,583	19,583	13,790

13,886	13,886	17,716
	-	-
13,886	13,886	17,716
	-	-
	-	-

- 1,190	- 1,190	- 2,458
	-	-
15,076	15,076	15,258

93,404	93,404	78,146
108,480	108,480	93,404

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
-	-	-	-	-
9,346			9,346	10,536
				-
				-
9,346			9,346	10,536

			-	-
2,484			2,484	-
			-	-
115,529			115,529	103,681
118,013			118,013	103,681

12,010			12,010	11,564

106,003			106,003	92,117

115,349			115,349	102,653

				-
				-

			115,349	102,653

				-
				-
				-
				-
-	-	-	-	-

Signature		Print	Name	Date of approval dd/mm/yyyy
				7/25/2024

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No *Please disclose*		* -Tick as appropriate	* -Tick as appropriate
	ü
	:
*(i) the nature of*	*the chang*	*e in accounting policy;*	*Not applicable*
*(ii) the reasons* *provides more r* *and*	*why appl* *eliable an*	*ying the new accounting policy* *d more relevant information;*	*Not applicable*
*(iii) the amount* *the current peri* *aggregate amou* *before those pr*	*of the adj* *od, each* *nt of the* *esented, 3*	*ustment for each line affected in* *prior period presented and the* *adjustment relating to periods* *.44 FRS 102 SORP.*	*Not applicable*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		* -Tick as appropriate	* -Tick as appropriate
	ü
*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*	not applicable
*(ii) the effect of* *assets and liabi*	*the chang* *lities for t*	*e on income and expense or* *he current period; and*	not applicable
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*	*not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

No material prior	year error	have been identified in the reporting period (3.47 FRS 102 SORP).	have been identified in the reporting period (3.47 FRS 102 SORP).
Yes No *Please disclose*	ü	* -Tick as appropriate

	:
*(i) the nature of*	*the prior*	*period error;*	not applicable
*(ii) for each prio* *amount of the c* *affected; and*	*r period p* *orrection*	*resented in the accounts, the* *for each account line item*	not applicable
*(iii) the amount* *earliest prior pe*	*of the cor* *riod pres*	*rection at the beginning of the* *ented in the accounts.*	*not applicable*

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07/27/2024

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
	ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
	ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

ü
Yes No N/a
		ü

2.3 EXPENDITURE AND LIABILITIES

e	Yes No N/a	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
1,000
	ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
		ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Total funds Prior year £ £ Donations andgifts 200 200 618 Gift Aid - - Legacies - - - - - - Donatedgoods,facilities and services - - Other 15 15 22 Total215 215 640 Swimming membership 22,760 22,760 21,240 Children's Pool Parties 2,660 2,660 2,850 Lesson & Club Hire 2,500 2,500 2,867 Other - - Total27,920 27,920 26,957 Poolside Food Sales 5,249 5,249 3,780 - - - - Other 84 84 129 Total5,333 5,333 3,909 Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversion of endowment funds into income - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 33,469 - - 33,469 31,506 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual property rights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	200			200	618
	Gift Aid				-	-
	Legacies				-	-
	General grants provided by government/other charities				-	-
	Membership subscriptions and sponsorships which are in substance donations				-	-
	Donatedgoods,facilities and services				-	-
	Other	15			15	22
	Total	215			215	640

	Swimming membership	22,760			22,760	21,240
	Children's Pool Parties	2,660			2,660	2,850
	Lesson & Club Hire	2,500			2,500	2,867
	Other				-	-
	Total	27,920			27,920	26,957

	Poolside Food Sales	5,249			5,249	3,780
					-	-
					-	-
	Other	84			84	129
	Total	5,333			5,333	3,909

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		33,469	-	-	33,469	31,506

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

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Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-			-
Operating membership schemes and social lotteries	1,676			1,676	1,595	-	-	1,595
Staging fundraising events					-	-	-	-
Fudraising agents					-	-	-	-
Operating charity shops					-	-	-	-
Operating a trading company undertaking non-charitable trading activity					-	-	-	-
Advertising, marketing, direct mail and publicity					-	-	-	-
Start up costs incurred in generating new source of future income					-	-	-	-
Database development costs					-	-	-	-
Other trading activities					988	-	-	988
Investment management costs:	-	-	-	-	-	-	-	-
Portfoliomanagementcosts	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	1,676	-	-	1,676	2,584	-	-	2,584
Expenditure on charitable activities:
Maintenance of The Swimming Pool	17,907			17,907	11,206	-	-	11,206
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	17,907	-	-	17,907	11,206	-	-	11,206
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	19,583	-	-	19,583	13,790	-	-	13,790

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-

CC17a (Excel)

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Other	-	-	-	-	-	-	-	-
Total	-	-	-	-		-	-	-

CC17a (Excel)

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-			-
-	-			-
-	-			-
-	-			-
-	-			-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL	SL	SL
		18%	20%

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-

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14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation *If an accounting policy of revaluation is adopted, please provide:* *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied and significant assumptions* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.*	This year Last year	This year Last year



	-	-

14.6 Other disclosures

*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.* *(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as security* *for liabilities.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
664	3,835	-	-
		-	-
11,347	7,660	-	-
	-	-	-
	68	-	-
12,011	11,563	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	Thisyear	Lastyear	Lastyear


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year 22.1 Please provide information about the significance of Not applicable Not applicable financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	This year £	Last year £
	-	-
	-	-
	115,529	103,681
	-	-
	115,529	103,681

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities Thisyear Lastyear Not Applicable Not Applicable 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves. All funds are lodged with reputable financial institutions The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season, so avoids debtors. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Note 25 Fair value of assets and liabilities Thisyear Lastyear Not Applicable Not Applicable 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves. All funds are lodged with reputable financial institutions The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season, so avoids debtors. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Note 25 Fair value of assets and liabilities Thisyear Lastyear Not Applicable Not Applicable 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves. All funds are lodged with reputable financial institutions The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season, so avoids debtors. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
	The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves. All funds are lodged with reputable financial institutions	The Charity raises funds to run and maintain the swimming pool on the basis of a membership fee at the start of the season, so avoids debtors. The association has net liquid assets that at this financial year's levels of expenditure represents 6 years of reserves

	Not Applicable	Not Applicable

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

07/27/2024

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		0

Type of expenses reimbursed	This year	Last year
	£	£
Travel	27	27
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	27	27
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	1	1

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

07/27/2024

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	1

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

07/27/2024

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

07/27/2024

CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trustees Polehampton Swmming Association On accounts for the year ended 30A)912023 Charity no (if any RCN 309032 Set out on pag•s 1&2 I report to the trustees my examatn of the accounts of the above tharity {8 Trusf) for year ended Responsibilities and basis of report As the olantys trustees. you are responsible for the preparation of the accounts in accordan ¥th the requirements of the Charibes Act 2011 Imhe Ad"} I report in respect of my examination of the Trust's accounts carried OLrt under seth'on 145 of the 2011 A¢X and in carying oul my examination. I have foll0v1 all the applicable Directions given by the Charity Commission under sectson 145(5){b) of the Act Independent examlnerfs Statement I have completed my examination. I confim that no material matt8rs have come to my attention in connection with the examinalion {other than that disclosed below") which gives me cause to believe that in, any material respect.. tho accounting rKords wo of Ihe Charities Act: or the accounts did n ccord wth the accounting records, or the accounts di ot comply with the applicable requirements concemi fonm and content of accounts 8011)ut in the Charitie8 (Accou and Reports) Regulations 2W8 other than any quireMent that e accounts give a 'true and fairf view vkni¢h is not a matter sider8d as part of an independent exafflination. I have no concems 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. wonSs in the bckets if they do not apply. ot kept in accordance with s8Ction 130 Signed: Date: Name: Relevant professional quallflcatlonls) or body {if any): G) Ools IER Oct 2018

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