Charity registration number: 523548
Clayton Swimming Bath and Recreation Centre
Annual Report and Financial Statements
for the Year Ended 31 March 2025
page 1
Clayton Swimming Bath and Recreation Centre Report of the Trustees For the Year Ended 31 March 2025
The Trustees present the annual report together with the financial statements and independent examiner’s report of the charity for the year ended 31 March 2025.
Objectives and activities
Objectives and aims
The objectives of the Trust are the provision of a swimming pool and other recreational facilities for the benefit of the inhabitants of the Parish of Clayton and its neighbourhood with the objective of improving the conditions of life for the said inhabitants.
The aims of the Trust are also to ensure that the provision of the facilities continues for the local residents, whilst maintaining and improving the assets endowed.
Achievements and performance
Income derived from investment is being earned and available for future expenditure on facilities as the Trustees consider necessary. During the year, the Trustees approved a grant scheme to support recreation and leisure time activities.
Financial review
During the year the unrestricted income fund increased in value by £56,100 mainly due to income derived from investments. The endowment fund increased in value by £16,758 due to a increase in investment values.
The unrestricted funds held are considered to be at a reasonable level required for future administrative and management purposes.
The risks involved in the operation of the premises for the charitable purpose have been addressed by:
-
A lease to Kirklees Council who are responsible for ensuring full operation and repair of the facility, and
-
A sub-lease from the Council to Kirklees Active Leisure (agreed by the Trustees) who operate and manage the facility.
Plans for future periods
Aims and key objectives for future periods
To continue to ensure the successful operation of the facility for the benefit of the Clayton community.
Structure, governance and management
Nature of governing document
The charitable Trust is governed by a document dated 22 July 1966 as varied by an amendment dated 25 June 1998. The document created an endowment comprising of swimming baths and adjacent land located in Scissett, Huddersfield, for the purpose of providing a swimming pool and recreational facilities for the benefit of the inhabitants of the Parish of Clayton and its neighbourhood.
The baths were originally funded by members of the local community working in the coal industry and the facilities originally had the title “Miners Welfare Baths” in recognition of this.
The Council of the Borough of Kirklees is the sole Corporate Trustee. Decisions on behalf of the Trust are made by the members of the Council’s Cabinet in office at the time.
Approved by the Corporate Trustee on…21.11.25……….
Signed… …………………(Trustee)
Name……C Pattison…………………….
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Clayton Swimming Bath and Recreation Centre Statement of Financial Activities For the Year Ended 31 March 2025
| Note Income and Endowments from: Investment income 2 Other income 3 Total Income Expenditure on: Other expenditure 4 Total Expenditure Net Income Gross transfers between funds (Loss)/Gain on Revaluation of Investments Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 11 |
Unrestricted funds £ 56,195 0 56,195 -95 -95 56,100 0 0 56,100 278,254 334,354 |
Endowment funds £ 0 0 0 0 0 0 0 16,758 16,758 1,199,240 1,215,998 |
Total 2025 £ 56,195 0 56,195 -95 -95 56,100 0 16,758 72,858 1,477,494 1,550,352 |
Total 2024 £ 55,277 0 |
|---|---|---|---|---|
| 55,277 | ||||
| -95 | ||||
| -95 | ||||
| 55,182 0 |
||||
| 12,230 67,412 1,410,082 |
||||
| 1,477,494 |
page 3
Clayton Swimming Bath and Recreation Centre Balance Sheet For the Year Ended 31 March 2025
| 2025 Note £ Investments 7 1,196,804 Current assets Debtors 8 10,623 Cash at bank and in hand 9 343,020 353,643 Creditors: Amounts falling due within one year 10 -95 Net assets 11 1,550,352 Funds of the Charity: Endowment funds 1,215,998 Unrestricted income funds Unrestricted income funds 334,354 Total funds 11 1,550,352 0 (signature) Carole Pattison (name) |
2024 £ 1,180,046 11,402 286,141 |
|---|---|
| 297,543 -95 |
|
| 1,477,494 | |
| 1,199,240 278,254 |
|
| **1,477,494 ** | |
page 4
Clayton Swimming Bath and Recreation Centre Notes to the Financial Statements For the Year Ended 31 March 2025
1. Accounting Policies
Statement of Compliance
The accounts have been prepared in accordance with the Charities SORP (FRS 102), "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland".
Basis of preparation
These accounts have been prepared on the basis of historic cost and on an accruals basis.
Exemption from preparing a cash flow statement
The Charity has applied the exemption under the Charities SORP (FRS102) and has therefore not included a cash flow statement in these financial statements.
Going concern
The trustee considers that there are no material uncertainties about the Charity's ability to continue as a going concern.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is virtually certain that the income will be received, and the amount of the income receivable can be measured reliably.
Investment income
Amounts receivable from the realisation of endowment assets are retained within endowment funds.
Income derived from endowment assets is treated as unrestricted income.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.
Endowment assets
The only remaining asset of the trust is the swimming bath and recreation centre building. The building is leased to Kirklees Council which has responsibility for the upkeep of the building. The terms of the lease are such that the building has a nil value in the accounts.
Fund structure
Unrestricted funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the charity.
The original endowment comprised of land and buildings. Any subsequent receipts arising from disposal of endowment assets are credited to Endowment Funds and are to be used only for further expenditure on Endowment Assets.
page 5
Clayton Swimming Bath and Recreation Centre Notes to the Financial Statements For the Year Ended 31 March 2025
| 2. Investment income | |||
|---|---|---|---|
| Unrestricted funds | 2025 | 2024 | |
| £ | £ | ||
| Restated | |||
| Interest receivable and similar income: | |||
| Interest receivable | 56,195 | 55,277 | |
| 3. Other income | |||
| Unrestricted funds | 2025 | 2024 | |
| £ | £ | ||
| Restated | |||
| Interest receivable and similar income: | |||
| Interest on balances | 0 | 0 | |
| 4. Other expenditure | |||
| Unrestricted funds | 2025 | 2024 | |
| £ | £ | ||
| Independent Examiner’s Fee | 95 | 95 | |
| 5. Taxation | |||
| The Charity is a registered charity and is therefore | exempt from | taxation. | |
| 6. Related parties | |||
| Unrestricted funds | 2025 | 2024 | |
| £ | £ | ||
| Kirklees Council | |||
| Income | |||
| Interest payments | 14,074 | 12,499 | |
| 7. Investments | |||
| £ | |||
| Market value at beginning of year | 1,180,046 | ||
| Additions to investments at cost | 0 | ||
| Carrying value of investments redeemed | 0 | ||
| Gain on revaluation | 16,758 | ||
| Market value at end of year | **1,196,804 ** | ||
| 8. Debtors | |||
| Unrestricted funds | 2025 | 2024 | |
| £ | £ | ||
| Investment income | 10,623 | 10,528 | |
| Legal fees | 0 | 874 | |
| 10,623 | 11,402 |
page 6
Clayton Swimming Bath and Recreation Centre Notes to the Financial Statements For the Year Ended 31 March 2025
9. Cash and cash equivalents
| Cash at bank and in hand: Cash at bank |
2025 £ 343,020 |
2024 £ |
|---|---|---|
| 286,141 |
10. Creditors: amounts falling due within one year
| Unrestricted funds Accruals 1. Funds Endowment funds Permanent endowment funds Unrestricted funds Unrestricted other funds Total funds |
Balance at 1 April 2024 £ 1,199,240 278,254 1,477,494 |
2025 £ 95 Incoming resources £ 16,758 56,195 72,954 |
2024 £ 95 Resources expended £ 0 -95 -95 |
Balance at 31 March 2025 £ 1,215,998 334,354 |
|
|---|---|---|---|---|---|
| 1,550,353 |
11. Funds
12. Analysis of net assets between funds
| Current assets Current liabilities Total net assets |
Unrestricted funds General £ 334,449 -95 334,354 |
Endowment funds Permanent £ 19,194 0 19,194 |
Total funds £ 353,643 -95 |
|---|---|---|---|
| 353,548 |
page 7
CHARITY COMMISSION FOR ENGLAND AND WAIES Independent examinerfs report on the accounts Settion A Independent ExaminÈr's Report Report to thotrust mernbor• ol L4y ioLI S14lftn IWC- Afijo c£wrriF On aecounts forth• year onded Charfty no Ilf any) 31 lol Sèt oui on pages I report to th& tru88s my examlnatiw oftha counts Oft 8bov8 ehaity llhe Trusn forthÈ yeaf ended R•sponBlblllll•s and b1• of fBprt As th8 tharity$ tnJ#oes, you re5pcThibte forthe yeparatK)n ofth accounts ffi accordanc with the r4uir&nents ofth8 Chaiilies Act 2011 rthe W. I mport in respe(l ol my examination of th8Trust's acGounts carrfed out under section 145 of the 2011 Act and in carrying out my examinatlon, I have fofk)wed all the applicae Directiorts glvén by the Charty Comrni5STr under Sthon 145(5llbl of th8 A Independgnl he examinerfs statsment und come inatK)n by Ixtyll. D818t £250, g a qualir l if nol appl. amq ber ol li ethee 1¢ab list nam I ha¥e r>)mW&l my examination. I confKm that rK) material mattor5 h corne to my atterthi in cx)nWon wth the 8xarnThbon lotherthan th disclo lOW I which gi¥e5 me cawe to beli8V8 lh in, any material resp8it the aCUnti[Yj r8corts re kept in accordancè vrith section 130 of the Chaftl¥e5 Act.. or the acwunts did not aCri1 with Ihe accounting re¢ords". or the accounts did not wilh Ihe aN)li(able req[lent$ ¢4)nmIJ Ihe fomi a1 eontent of accounts set out inlhe chthe8 (Account5 and Resy)rbl Regulakns 2008 other than any requirement that the aCtntS give a Irue and f8ir' view which 18 not a matter JnstdeW as part tsfan indepeTrJent examination. I ha no cOnM$ arnj have come woss no (theT tnatters conn&on th the examinab.on towhth attenti should te drathn in Ihis rewl" ordw to enabje a proper wler8laThJNYJ ofthe accnts to be rwh&Y. ' Ple delete lh8 in the bracketsrflhey (k) tapply. 81gn•d.. io loz Nam•: TIr*eT} Wi trkf_c Relevant prof82alonal quaiincatlon(sl or body IER O¢t 2018 page 8
IW any): Address: OMK GFIF Soctioii B DisclosLire Only cornplete rf the exatniner needs to hKJhluht Maten fflatters of Gon¢¢rn (saa CC32, IndeFefthrtexamiI¥)n crf charty *courts.. dir$Gin5 and gUKlanc& examinèr¥). Glve brleld•lats of any Iterns that the examlnw w5BhM to dls¢log•. IER Oct 2018 page 9
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