## **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** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||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 **----- Start of picture text -----**
Director name
**----- End of picture text -----**
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** |Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
1
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|**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**|**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** |Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
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| |||||||| CC17a (Excel) 07/27/2024 2 ## **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_**| CC17a (Excel) 07/27/2024 3 **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._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**S ttl**
**t**
**f i**
Insurance claims are only included in the SoFA when the general income recognition|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** |**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
1,000
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.|e

|e

|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||| |||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
**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**- - - - -
**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.**||||||| |||||||| |||||||| |||||||| CC17 (E l) 07/27/2024 8 **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17 (E l) 07/27/2024 9 ## **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) 07/27/2024 10 |Other|-|-|-|-|-|-|-|-| |---|---|---|---|---|---|---|---|---| |**Total**|-|-|-|-||-|-|-| |||||||||| CC17a (Excel) 07/27/2024 11 ## **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 12 ## **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** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year|**£**
**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%|| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 07/27/2024 13 ## **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._ CC17a (Excel) 07/27/2024 14 ## **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**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 15 **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 16 ## **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 17 ## **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 18 **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)** **----- Start of picture text -----**
1
**----- End of picture text -----**
_**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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)** **1** _**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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 19 ## **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)** _**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 20 ## **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_**|**_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 21 **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 22 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 exam￿at￿n 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 foll0v￿1 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 b￿ckets 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 8lOZ 190 31 '8goiJsip 01 $OUS!M J8uiwexa 8ui ipyi swoli Aut silpiap ia!Jq ajau aAIg '(SJeUlWBX8 JOI WJUEPlnO pue suoipajip '.•unog)e AiueLP JO UOIiPUIWExa iuapuadapui a8s) uJwJuoa 40 SJ8UPW IPu8￿L￿ iu6iiy6iy oi soaau JauiwExa èln 41 a1aidLU￿j Aluo aJnsoi)sia uoii?as sswppv