2024-09-30-accounts - Polehampton Swimming Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period ending 30/9/24

From 1/10/23 Period start date To 30/9/24 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 Association are to provide a swimming bath in the grounds of the Polehampton Junior School, Twyford, for the advancement of the education of the pupils of this school and the benefit of the inhabitants of the neighbourhood and to make such improvements and additions 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

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit		the guidance issued by the Charity Commission on public benefit. The work carried out by the Association is essential to keeping the pool running as a school 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 volunteer or trustee 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 56 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 regular voluntary experience to young people undertaking their Duke of Edinburgh Awards. The total number of regular volunteers is now around 55 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

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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 increasing costs and the challenge of keeping a pool of this age in good repair 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 strive to continually improve the facility and this season we upgraded and refurbished our showers. We also received grant funding from the Polehampton Trustees which went towards the purchase of some easy access steps. This will improve accessibility for some of our older members, those with disability or restricted mobility and parents of babies and small children. Our pool is also used by some very successful triathletes and duathletes. We are very proud to be a part of their journey.

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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 £7941 at the AGM for the year ending 30/9/2024. Current cash in hand was £126196. Total expenditure shows a large increase from 2023 but this including the shower refurbishment and the funding of the east access steps. We received grant funding for the steps and did not need to draw on reserves for the shower replacement. The actual running costs remained very similar to last season.
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 but before committing this level of investment we need to progress a lease renewal for the site.
Amount of reserves held	Para 1.22	£113945
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	N/A

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	A particular concern to the trustees is the rise in energy prices which is uncapped for the commercial sector. We will be looking at energy efficiencies as part of the proposed refurbishment. Renewing and securing the lease for the site will be a priority. The level of investment in the facility will depend on the lease term and security of tenure.

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

Other

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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 do so 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

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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

Director name

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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 ~~ee~~ Position (eg Secretary, Chairperson Chair, etc) ~~ee~~ Date 30/7/25 ~~|~~

Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

ANAS FOR ENGLAND AND WALES	Polehampton Swimming Association ~~Annual accounts for the~~ Period start date 10/1/2023 ~~————~~	Polehampton Swimming Association ~~Annual accounts for the~~ Period start date 10/1/2023 ~~————~~	Polehampton Swimming Association ~~Annual accounts for the~~ Period start date 10/1/2023 ~~————~~	Polehampton Swimming Association ~~Annual accounts for the~~ Period start date 10/1/2023 ~~————~~	~~Annual accounts for the~~ To	~~Annual accounts for theperiod~~ Charity No date	RCN 309032 9/30/2024 Charity No ~~ee~~	RCN 309032 9/30/2024 Charity No ~~ee~~	RCN 309032 9/30/2024 Charity No ~~ee~~
Section A activity		Gu Statement of financial activities funds funds				funds	Total funds		funds
				£	£	£	£		£
Incoming resources (Note 3)				F01	F02	F03	F04		F05
Income and endowments from:
Donations and legacies			S01	4,916			4,916 200		916 200
Charitable activities			S02	31,148			31,148 27		148 27,920
Other trading activities			S03	3,606			3,606 5		606 5,349
Investments			S04				- -		- -
Separate material item of income			S05				- -		- -
Other			S06				- -		- -
*Total*			S07	39,670			39,670 33		670 33,469
Resources expended (Note 6)
Expenditure on:
Raising funds			S08	270			270 1	270 1	270 1,400
Charitable activities			S09	31,458			31,458 18		458 18,183
Separate material item of expense			S10				- -		- -
Other			S11				- -		- -
*Total*			S12	31,728			31,728 19		728 19,583

Net income/(expenditure) before investment	Net income/(expenditure) before investment	Net income/(expenditure) before investment
gains/(losses)			S13	7,942			7,942		13,886
Net gains/(losses) on investments			S14				- -		- -
Net income/(expenditure)			S15	7,942			7,942		13,886
Extraordinary items			S16				-		-
Transfers between funds			S17				-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18	952			952		952
Other gains/(losses)			S19				-		-
*Net movement in funds*			S20	6,990			6,990		12,934
*Reconciliation of funds:*
Total funds brought forward			S21	110,764			110,764		97,830
*Total funds carried forward*			S22	117,753			117,753		110,764
1

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

Section B Balance sheet

	Guidance Notes	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year
		£ £ £ £ £
Fixed assets		F01 F02 F03 F04 F05
Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets*	B01 B02 B03 B04 B05 B06 B07 B08 B09 B10	- - - - - 8,394 8,394 9,346 8,394 8,394 9,346 - - 1,806 1,806 2,484 - - 126,196 126,196 115,529 128,002 128,002 118,013 ~~===>=~~ ~~===>~~
*Net current assets/(liabilities)* Creditors: amounts falling due within one year (Note 20)	B11 B12	14,057 14,057 12,010 113,945 113,945 106,003 ~~ee~~
*Total assets less current liabilities*	B13	122,339 122,339 115,349
Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Creditors: amounts falling due after one year (Note 20)	B14 B15 B16	122,339 115,349 ~~————~~
Endowment funds (Note 27) Unrestricted funds Revaluation reserve *Total funds* Restricted income funds (Note 27)	B17 B18 B19 B20 B21	- - - - - ~~==an=~~
Signed by one or two trustees on behalf of all		Signature Print Name approval
		Sharon Searle 7/30/2025

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 2 07/31/2025 communicate with an individual but doesn’t require to be sent via secure methods.

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 3 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

----- Start of picture text -----
Section C Notes to the accounts
----- End of picture text -----

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)

----- Start of picture text -----
• and with the Charities Act 2011.
----- End of picture text -----

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		* -Tick as appropriate	* -Tick as appropriate
	ü
*Please disclose*	:
*(i) the nature of*	*the chang*	*e in accounting policy;*	*Not applicable*
*(ii) the reasons* *provides more r* *and*	*why apply* *eliable an*	*ing 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 p* *nt of the* *esented, 3*	*ustment for each line affected in* *rior period presented and the* *adjustment relating to periods* *.44 FRS 102 SORP.*	*Not applicable*

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -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).

Yes ü * -Tick as appropriate No

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	not applicable
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	not applicable
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*not applicable*

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.4

07/31/2025

Section C Notes to the accounts

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:
	· 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 req
Offsetting	or permitted by the FRS 102 SORP or FRS 102.
	Grants and donations are only included in the SoFA when the general income
Grants and donations	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	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.
Government grants	The charity has received government grants in the reporting period
	Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
donations and gifts	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	This is only included in the SoFA once the charity has provided the related goods or
performance related	services or met the performance related conditions.
grants
Donated goods	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.

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities 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. Support costs The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions 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. Insurance claims are only included in the SoFA when the general income recognition Settlement of insurance criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims 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.

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition

2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	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.
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	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
Provisions for liabilities	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.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	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
	They are valued at cost.
Heritage assets	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.

They are valued at cost.

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

Investments 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 Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c

Debtors (including trade debtors and loans receivable) are measured on initial recognition Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequ 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 a cash equivalents with a maturity date less than one year. These include cash on deposit a Current asset investments cash equivalents with a maturity date of less than one year held for investment purposes r than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

(cont)

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

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

	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

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

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

x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t require to be sent via secure methods.

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Total funds Prior year £ £ funds funds funds	Analysis Total funds Prior year £ £ funds funds funds	Analysis Total funds Prior year £ £ funds funds funds	Analysis Total funds Prior year £ £ funds funds funds	Analysis Total funds Prior year £ £ funds funds funds	Analysis Total funds Prior year £ £ funds funds funds
Donations and gifts	135			135	200
Gift Aid				-	-
Legacies				-	-
General grants provided by government/other	4,781			4,781	-
Membership subscriptions and sponsorships				-	-
Donated goods, facilities and services				-	-
Other				-	15
Total	4,916			4,916	215

Swimming membership	26,371			26,371	22,760
Children's Pool Parties	2,855			2,855	2,660
Lesson & Club Hire	1,860			1,860	2,500
Other				-	-
Total	31,086			31,086	27,920

Poolside Food Sales	3,606			3,606	5,249
				-	-
				-	-
Other	62			62	84
Total	3,668			3,668	5,333

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

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

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held	-	-	-	-	-
Gain on disposal of a programme related	-	-	-	-	-
Royalties from the exploitation of intellectual	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	39,670	-	-	39,670	33,469

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but doesn’t 15 require to be sent via secure methods.

07/31/2025

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	964	-	-	964	1,676			1,676
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
Investment management costs:					-	-	-	-
Portfolio management costs					-	-	-	-
Cost of obtaining investment advice					-	-	-	-
Investment administration costs					-	-	-	-
Intellectual property licencing costs					-	-	-	-
Rent collection, property repairs and maintenance charges					-	-	-	-
					-	-	-	-
Total expenditure on raising funds	964	-	-	964	1,676	-	-	1,676
Expenditure on charitable activities:
Maintenance of The Swimming Pool	30,764	-	-	30,764	17,907			17,907
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	30,764	-	-	30,764	17,907	-	-	17,907
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	31,728	-	-	31,728	19,583	-	-	19,583

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	undertaken	funding of	~~Support~~ ~~Ct~~	~~Total this~~	undertaken	funding of	~~Support~~ ~~Ct~~	~~Total last~~
	£	£	£ ~~oss~~	£ ~~year~~	£	£	£ ~~oss~~	£ ~~year~~
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-		-	-	-

07/31/2025

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).

*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)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an 17 individual but doesn’t require to be sent via secure methods.

07/31/2025

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

14.2 Depreciation and impairments

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

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

-	-	-
-	-	-

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 18 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

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.

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.

* 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; R indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for re annual deduction.

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 19 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

----- Start of picture text -----
Fixtures, fittings Total
and equipment
£ £
4,760 4,760
-
-
-
-
4,760 4,760
SL SL
20%
- -
- -
952 952
- -
- -
952 952
4,760 4,760
3,808 3,808
----- End of picture text -----

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 20 07/31/2025 communicate with an individual but doesn’t require to be sent via secure methods.

This year Last year	This year Last year



-	-

Thisyear	Lastyear
£	£
-	-
-	-

RB = reducing balance). Also please educing balance, what is the percentage

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 21 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

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 £
-	-	-	-
-	-	-	-
13,599	664	-	-
		-	-
180	11,347	-	-
		-	-
		-	-
13,779	12,011	-	-

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	This year	Last year	Last year


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

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with 22 07/31/2025 an individual but doesn’t require to be sent via secure methods.

07/31/2025

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)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but 23 doesn’t require to be sent via secure methods.

07/31/2025

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 £
	-	-
	-	-
	126,196	115,529
	-	-
	126,196	115,529

07/31/2025

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

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. 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.	Thisyear Lastyear	Thisyear Lastyear
	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 4 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)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to communicate with an individual but 25 doesn’t require to be sent via secure methods.

07/31/2025

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 gu of such transactions should be provided in this note. If there are no transactions to report, please enter "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)

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

----- Start of picture text -----
Amounts paid or benefit
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £
- - -
- - -
- - -
- - -
----- End of picture text -----

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

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 26 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia
£	£
-	-	-
-	-	-
-	-	-
-	-	-

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)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 27 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

28.2 Trustees' expenses

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

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year
	£
Travel	-
Subsistence	-
Accommodation	-
Other (please specify):	-
	-
TOTAL	-
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	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 interest, including where funds have been held as agent for related parties. If there are no such transac '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 at perio
£	£	£

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.

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 28 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

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

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 29 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

Last year

Last year	Last year	Last year	Last year	Last year	Last year
There have been no related party transactions in the reporting period (True or False) Amount £ £ £ ~~Name of the trustee or~~ ~~related party~~ ~~Relationship~~ ~~to charity~~ ~~Description of the~~ ~~transaction(s)~~ ~~Balance at~~ ~~period end~~ ~~Provision for~~ ~~at period~~
~~Name o te trustee or~~	~~Reatonsp~~	~~Descrpton o te~~	Amount	~~Baance at~~	~~Provson or~~
~~related party~~	~~to charity~~	~~transaction(s)~~	£	£ ~~period end~~	£ ~~at perio~~

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)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 30 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

)

uidance notes) details r “True” in the box or

egal authority for, any with it.

value

value	value
Other	TOTAL
£	£
-	-
-	-
-	-
-	-

egal authority for, any with it.

value

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 31 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

Other	TOTAL
£	£
-	-
-	-
-	-
-	-

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 32 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

be provided in this ns to report, please

0 Last year £ 27 - - - - 27 1

y has a material ctions, please enter

1 Amounts written off r bad debts during d end reporting period £

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 33 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 34 07/31/2025 communicate with an individual but doesn’t require to be sent via secure methods.

1 ~~r bad debts~~ during ~~d end~~ £

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 35 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

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.

There was a major refurbishment of the showers costing £7,400 which is a significant cost for a small charity. This included in the annual operating costs. A new accessible set of steps to allow disabled people were also installed at a cost of £4,780. However a grant was received to provide this welcome upgrade to the pool's facilities.

CC17a (Excel)x000D#000000 Private: Information that contains a small amount of sensitive data which is essential to 36 communicate with an individual but doesn’t require to be sent via secure methods.

07/31/2025

CHARITY COMMISSION I FOR ENGLAND AND WALES Independent examiner's report on the accounts Report to the trustees Polehampton Swimming Association On accounts for the year ended 3010912024 Charity no (if any) RCN 309032 Set out on pages 1&2 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out AC nn UI Iufl arLIVI I Vl Ll Ir Lv11 ai Id li i Mi i yii iy OUL ITIY exaii lili ativi i, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records. or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts ana tr<eportSj F<egulations 2uuo otner tnan any requirement that the accounts give a 'true and fai¢ view which is not a matter considered as part of an independent examination. 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. Please del the words in the bRckets if they do not aDDIv. Signed: Date: Name: Relevant professional qualifiGation{5) or body (if any): IER Oct 2018