CHARITY REGISTRATION NUMBER.. 701662 Thirsk and Sowerby Swimming Baths Charity Financial Statements 31 March 2025 CHIPCHASE MANNERS Chartered Accountants& statutory auditors 384 Liiithorpe Road Middlesbrough TS5 6FiA
Thirsk and Sowerby Swimming Financial Statements aths Charity Year ended 31 March 2025 Page Trustees, annual report Iiidependent auditor's repoit to +he members Statement of financial activities 10 Statement of financial kiosilion 11 Note< to the financial statements 12 Tho following pages do not form part of the financial statements Detdiled statempnt of finaricial activities Notes to the detailed statemen.t of financial activities 21
Thirsk and Sowerby Swimming Baths Charity Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the financial statements of the charity for the year ended 31 March 2025. Reference and admlnlstrative details Registered charity name Thirsk and Sowerby Swimming Baths Charity Charity registration number 701662 Pn"ncipal office North Yorkshire Council County Hall Northallerton North Yorkshire DL7 gAD The trustees Trustees Representing North Yorkshire Council: Cllr G W Dadd Cllr D Sladden Representing North Yorkshire Education Authority: Vacancy Representing Thirsk White Horse Swim Team: Ceased to represent from I, April 2025 Mrs L Summers Representing Thirsk Town Council: Resigned from l July 2025 Cllr D Jackson Representing Sowerby Parish Council: Cllr M S Robson (Chairman) Representing Thirsk & Sowerby Flatts Preservation Trust: Representative by invitation only- Mr G Ellis Auditor Chipchase Manners Chartered Accountants & statutory auditor 384 Linthorpe Road Middlesbrough TS5 6HA Bankers Lloyds TSB Bank PIC 118 High Street Northallerton North Yorkshire DL7 2UU
Thirsk and Sowerby Swimming aths Charity Trusteos, Annual Report {etsotinu•dl Year onded 31 March 2025 St¥ucture: uovernanc¢ and mAn4g¢ment -rhe Lhaiity's (JbieclR and regEilation£ are regulalod by a sclieTfie dated 10 Ma¥ 1988 Jrid undèr that ". ie. It Is constilijied a¥ ai j UPilP.fofryfjl"alc,.l assorialion. The Ci',arily is r¥iaiiaged by a boryimiTlee of Iidslees a[JpLl5ntÉd Ifi r)c(=orddrTrce witri Sec"IIoiJs 8 OÉ the C,h¢irity' Comi'nissii)n Sch8infr dated 1LI X4ay 1988 1'h6, Ii'ijstees nidkel yeariy lo consider rnaior decisii)Ii% a.ffecl511g t4e Ci)arity witri day.to-day de2ision< being delcoated lo Ihp pi'io.¢ipa', tiffi=ers appoiiitf.,d fi-om No., Yorrfsb.Ii'p L4oiic','5 Loui)Lillor lJ.F Robson ICrÈ..?,11 niani repl(Ir-ed Councillor Mi. G Frdn(',e on 23 JdP,Udiy 2024 as RepTetserilative for Sowpfby. pai.ish Coiincil and ieiii£iins as ri',r¥h. 'l-ov4D. LJLlfi¢il oi,, the l Si Jiiiy 201 5 alid '"n<i! positlG'n iiJfrei)liy I'ewairii v2t cail. Iii adJitior) Mrs L K)UPpiimLI!-s ('.ea56il l¥) rpre.sen,I I riir% Whit• F4iirsLi swim Tp&in fiorn the 1 1.1 April 2024 Thp IriJ%l¥,-. '% fP.pres-I ting Nifjrth Yorkghirp. (:()Jncil are Loknncilior G ljadd £?Iid Coun(...,5101' ri %laddpi'. I lie Diikkcloi of f1fiais: IS 1 £1 Oyii.'eil for the No., th York<liife. k.OUTiciI Unitary Aulti(.Jrity i<. Still Mi G Plgldrrig rie<porisibilily ior Iliv. day-o-',lay iJperalirJn ol lh& laLTlily Fias 4epri dgi('.,g31ed by ihp Tiuslp.£..s lo bloitn Yofk%iiii p Counc,'Il s - {p(}ll an.d Ao,IIVr, %JVellreii)rJ Sèwice Mi CJ Fieli4Jina Is fiot a Iruslpe ol 11"5e chai ill. Obje¢tiv¢$ #nd a¢tivities ", hé. obie.cl i)1 the liarily I to provid¥ swiiiiri15ng L4nfl other si)orliriq l¢il'iliti(as lo Piibilc To meet thi% objective, Itie charil5i 4irtepiFd th.e bid by Harribioloii DITfiC.t C.oiJncil lo managp thè faciltties uiider a loiji'.yedr oonlrac.i (:oniB.Ipncing 1 Api'il iJgr,. Sinio th.e. Lxpiry o! 11'4ld cpnirdr,t a dec;,10 Ifiken 3r.:Yually on tl)6' rnQ#iia!Jrr,e.nI arrangp.nienls foi Ilie ia". Illy. In vipw ot th SdlisTactory pcrforindnfto by H&irnblelon Distric! GoJncil Il was d&oide(i ai ITlrPting ol Ine fv1dll?g•.rienl Lo,, I"Imillee 2,3 Marcti "1 10 2Ale.nd "h.e IiiariP.qemeii, df."ar,¥Tempfjls Lor an 3ddilional 10 years IL)Ilo'wing the <.:giI Ificanl InveqfrFfienl riiade by ¥liin"ibleion iJislriL' 'ou'riC.Il ivPiick5 will rriivido, r(.rtaip I'y (if ai l¢on J( ernLJrii. to Dolli Pdrtl95. T'¥ie trusle?s confirm that Iney li¢lVP i:(imr.Ilbed viilsl Ili&ir dijly lo higvtri dilf., ro{Idrd lo Ilie Liidance LOI)taified in the chaflty comniissiori's gene.ral qiiidg< lir.e ¥?li Plltilii.- b¢-:iiefit wlie.DT i evi¥iyi":Ig the ctiariiy'o aiins 311¢ LJbieLliveq and sn pla11},) lul,,re dc,'tsk'iliÉiC- Sini.'e Ihe traiTrSilion fjf the •A-li8mb5LJlori District C"ounr.il or¥. .1 Api'il 2023 Into tlp. liew North Yoi"k>hii'o. (".()u_YL.,l Uni;GlTr Authority Ihe same maiiagemenl aii'angpinp?Is vlill sljll be Ir, place Ihitl? the coiiliv,iJing authority
Thirsk and Sowerby Swimming Baths Charity Trustees, Annual Report {COn14nuod) Yoar ended 31 March 2025 A¢hievement5 and p¢rforman¢¢ Gofllpdfcltive. informaiioq Is striowr, belfjw.. 2026 3C- fj L53 2024 2023 2022 Public Swimr,iing Scliools and Cliibs SwifTiS linc, parties ari(1 galc)Sl Sviiin Lessons lino pre-%cfiool I 7_p.st Miscellanpous 19.519 4.800 82.354 2fi 033 55 Total 168.617 148.e)50 130,166 .274 The annual customer dsei survey [20251 res ts ctre. hiur..Iighied below "/0 tioorfj or %at15fied 2025 Po£ilioil Cleaiiliness Custom1 ¥Servic.e MEI',rileiiance, member11[p F riL-.InrJ Pi'o(JraiDn',:.n1 95 96 89 84 Satisf8Llioii rates are b.Igr¥es1 iri ff)ernberslilPS. nldifilen8nce <?I"Id cusloiT)ei Sprvice whiLh refierls Ikie, hi..If1 D.um.ber LTrf m.e171bei¢ r•iJined al tlie, ieisii',e Lep.Ir@ siiic,p tne reidibishfyi.cil In 202 1 TTie lo'fvest scoririg area was piograirimh. Ig ises%ion availabiiily ani. lange of (-la5S&S J. tfriis was lo bo, expe.cted as tb,e,re i? Stiii a ri¢Siion'.Nido slioirtc?ge ()n staffing in cerlsin discipliiies qcross ttyTe Indurtlry toliowing Covid-19 Financial review The Cb.arily s inc.oine from the Fjrovision ol swimming and otlip.r facilitips was F.1 136,244 12024." ,1 ref:.Ived a grant fiom NoitF, YorT(shire LoLJnril Oi £999,160) 'lhg Charit- f_229.669 12024 £211,447) whir-l,, gave thp. Cl)arity a Iota, Irii=OlTiè of £1.3bi.268 1202.A £1.210 bfj81 which tlneD. matcned expendituip in tne yeai" to le8vp ltrie Cliarity at a bieak-even posiiion al 31 Maich 21J25. with Ine exceptiO',i Lif £ 1.)54 12024 £511 bank Lnteresl rpce:.ved Plans for future perlods Tl)e Charity will. in acLordance with Ilc abjpcts, r.onlinue lo pr()vide swimming £lD.d other sporting lacilities lo the public Truslees, responsibilities statement Thp trustees are rpqponsible for preparing the trustees, report aiid thty tinaiicial slalpmenls iri actyordaiice with applicable law ari(i U171ted Kingdoir Accounting Siaiidards Iuiiited Kiriodoni. Generally Accepied Accoijnliiig Prarlicej.
Thirsk and Sowerby Swimming Baths Charity Trustees, Annual Report {contln£¢£¥d) Year endod 31 March 2025 The law 4pplicable lo -.Iiar.,tieq f Eiiglan(l and Wal¥S rÉJj]Ll!rc)s Ine cl iarity Ir'islees lo prepdfe fin2nr.ial statèivpi)tq tor eac.h yeai" w1iiLh ui'le a iiue dnd lair viewi !)1 the .%lale i)f aff airs of Ihe Llidrili arid ol tl?e Incornsno rftqourre.s ano appiiriliQli c,1 resoiirces. of th.e chai'.:i fo:. Ihai period In prepar5rig these Iiiianci¢J2 slaiemenls. the Irtjsiees die iequired lo. be.Ip£t suitable aLCQ)Iinting poliries ano Ihpn apply iherft ccnsisienlly obsl'ive the melho4s and princip;'ps &ll ltye applic-able c.hai Ilies SORI). £4ke iiidgme.nis ana accounliri9 SlIM.81S tha., are ieasonable dnd prsjdent. pre.Dare the financial slalemenls on Ihtr¥ goiiig LDrErerri basis unlpJiE s It Is ITI.<TrpfJropriaÈv, l() pres(Ime that Ihp charity %vi!I continLie iri bu4inebs rhe tr, clees al'e t'esoonsible lor Keeping aaeqJ<ile dr,LoiJnling ie.Lord< that are si,,ffi¢ienl lo sliow dnd explain the Lharily's transaclicris Lind discloqe willi I'edS()nable arc.dratty at 15rD.e the fiiianLial PO£%iiOP of Ir)e cliartly and eiiable thery) lo eii4L'r£i that Ill,. fiiiclllCl¢il s1.4tem6.>nt< or..1,,& l11slh tlie Iiaiiti¥4% Act 2411 tlie dl)r)Iir.ahlè (:riclfil',es IA,... -punt% ai',d Rc-PilT-t5 j FRc-,Ji Ildlif)r,s aid il PfUVl%lOlI': Q)! Ihe TILiql Deod. Tkiey dre also respo1i.55J1e for s,Jl@giiaiding (lie a%selts of ihe cliari',y aiiol It.,nLe ior taking I'oaEonaDie steps for thp prevention. arid detection of Firaud ap.rt ulther Iri'&giilari!jps. T!The Irusle'es, annudl roport was approved f)n 20 daniiary 2026 and oigne.d tsi,. bpnall of thv. boai(J ol Iruste?& l)v Lllf M £ Robsun Ichairniaiii rrL141eo.
Thirsk and Sowerby Swimming Baths Charity
Indopendont Auditor's Report to the Members of Thirsk and Sowerby
Swimming
aths Charity
Year ¢nded 31 March 2025
Opinion
Vlip. liave. aud':ted the financial tslalo.merils of I'liirsK ana ooweiby Swirriniiryg Baths Ctridrity Ilhe
'rharily'I for Ihp year ended 31 Marrh 202,1 vihich i-.omDrise Ib.? stLaliiirenl nf firiane181 ¢iclivilies.
staieiTer..l of finacial PQJSil,f}P, ?¢ r,¢J tli#> rfrlalèd trJ'.es :.YriU
Thirsk and Sowerby Swimming Baths Charity Indopendont Auditor's Rgport to the Membors of Thirsk and Soworby Swimming Baths Charity 11.'ontiniJ¥d Year gndod 31 March 2025 Oth•r inftsrmation l-he othpi tiiforma,1011 Q,ryiprIe,S Ilie Ir4forrp,alioii incliided Iri ili? annua5 rtypos otlii'f than iiibTr f:.ndncial slalf¥mep.Is i?nd Qui aiiditor % feFI()rt Ihe.reori The tru¢lees are re.syons,,blts for th¥ olhei Iiifnrniat',on. Ots'i c'pinioii op. Ihe IinanLial sla,ementg does riot oover EIIL2 olhor Iriforinatiop. and pxr'ént ICL +he tsxt6)tit olhepN',se explityilly sl:?lt:d IT) Oijl [port '.%e oo not exoress aiiy forni ol assi&l¢lP.ce conclusioft tliere,iJii. In coniieciion with our audit of tnts fit¥anLial %lare.nieii Is ollr iespongibi5ilJTr is lo I'eau Ib7p 'Jlh.er Inf()I 14ryiion anu In dciiig so. Lon.%idev wticJtliiJf trlher il)foi maliop, Is I:":aieFiaily iiicoiisisleni with Ilie linan.c.iai statemiits or i)iir knf)INleoge obta¥'ied iri the audit (>r 4?Ineiviise aparS lo InalLJiially mi51£11e. Il wo ,"diJ[}Fify su¢h rnatei ial iiiconsistL?ncies of apparaiil Ir.aiei'i81 nilsstlernp($. we die requireJ lo del-.I'i?',jl'l... Wtieltior Ill&F¥ IS & -naieii- ',1%sldtprTr yL',Trl Ir,. Ikie fTri ianclai >lalt.iiipnl¥ Oi a mdierial IY',IsslateMp1I ol ilie other iTrlormation. If based (in the ¥voik we nave perfofiièd. we cop.c,Itide tha there Is a material misstatement ol Ihis oller irylOI IY181ion. we 8ie i equ5rcrt ID report t173t lacl. We natrd. iioiliip.g lo ripi)li In Ilii.% iege31d Matters on which we are required to report by ex¢eption Ir, Ilie Iifihl ()1 the Kn.•¥vlp.dgC' cind iiiidp.rslandiiirJ Jf 1118 chdlity and il< environnieril obldineii ir, Ili LOUI'se ()1 tlTr. audit. have ilol Ideri+ified male.rial IYIFsslatei;ientS 51) the Iru%l¥e¥ report. W? hav6, notliinij to IPl3f)ri Iii re.fjpprl ol I',7 following mallerL' Ill I'£)lalioi'i lo which the Criai"Ilies Ai".1 2011 1'e(iuirEJs iJ% Ici I'¥.J[iO!'I I:) you Il. in our (iiiiniofl.. Ih£'. infrm¢ryliori yiwp.n irF thg. Irii8ieeg' repnit 1> IiILoii&isleiii 111 &4ny niate.ridl respect wilb. tlie finallcidl ¥tdtein&.I',Is. or adeqiidle aCdj'GtJnling rr.ro¥d hdve iTrnl beL'n kèpE. or th¥ finan¢Ft¢41 slate.IrentS dre n.c.I In agfeeDILJni with Il)@ acc.Oilniiig rercicls aiid ieturns, 01 we I iaiJè. rEOt rec¥.ond all tyie iliT'UI malioii arid expl(Iiiatioiis wc; r,.. gliiie Io,, Ollf &udil Rosponsibilities of trustes A% pxi)lairieil morp fL'lly ip.. tTr. Iiiisteos resp(In5ibili!ies o13teinent the triislee.% are reo.:i)oiisib14¢ for tlie pi e!)drai ion uf th lillanriai s j<ilemLkr1to .Jiid fc),." kne-iqg fJaliSiiod trial Iliey give a iriJ£) aiid lai,: for suL.I"I Iri ei ll4£ l ¢onlrJl a% 11)ts* Iiiisiees deterrp.irie is riecessary lo e¥iab!e tl)e prvparalion of finaricial slaleniei)15 11l•l a", Iree. Irom malerit41 niisslalenie.nl. whè.ihL3r dije l(1 Iiaud or ei"I"or. In preparirig thp finrjiicial stalenierits. ihe irilstees 31e I"espoiisible foi asoVgSSII Ig {' haril! s ability to CDI Ilinue as going Concerp. dpoclosirig as appi:=ablp, Y)altèrs i &l-.tr=PJ I'.i going ri1ncei n 3111, Isiiig the. going r,oncerii bdSiS of aL¢oiirilirig unless ilie li (Isl£des eithtri bflie.nd IJ 114iJidalc Ihe. I:Iial'ily (li. Ii..) QÈdS J[Ip,ra',101)s. or have Iici realio+J,c altei"n311'ie but Ic) (fo so
Thirsk and Sowerby Swimming Baths Charity
Indopendent Auditor's Roport to the Membors of Thirsk and Sowerby
Swimniing Baths Charity ILJqti¥itsod}
Year ondod 31 March 2025
Audttor's responsibilitt•s lor the audit of the financial statements
-e about '¢4hplNer the finar,.¢i¢li s>31eintri?tS ds a wlicl
Oui" obie(-Iives are to obtain reasonaDle assuraTr.-
are. free. from MaIrIal misstal?rrieiit, ¢w'l)plhei due to trii&d or F.IlQf dnd lo Is%iie. an 3110ilor .) re.port IhaT
ir)cludLS OLif <)PlYi ion Reaso,'iabie 8¥¥iiraFlrf= 18 a Iigy? ievc,.
,,1 as%iJfcllCP. bdl Ik Iicl a gLiaiaiilrtsè. ttyat
an auoil cnduC[a iri accoidanc.& wiltri ltsAs (UK) will always detect a material ni.Issla+èyip.n.t 'wheri It
t-Xi£ts Mi%qtate.nieiitS knan arise from fraijd o,. erfor and are coosidered rnalerial IT. individiially or ir.. Ihe.
au Ji r- Jb.:
Oiilil -e-%oriab',I be exppi-l£.d to Infiuèritsa Ihe economic d?cisiop,s o,
bd%iS o,f the.se fiiiaiicia.I stale:.n&nts
Irre'Ji.'..L ritl.4 Ip.(..IiJdi!ig ;.21 Icl are. OF nDn_coirip1iancL. ".rt¥ith lit v.io dnd requ141ron£ Wt. ae%ign
proceK1ures ".n li¥ie. witli our resporsgibilitip.s. 01sllined above, to detect nidte. ial InisstaieTent% in I"especl
of ir!eg'uiKsrilip%. inrwiiidino f5"au,4. Tlie exlerii lo which our priJcediifÈS are c.apable of detectiig
' i egularilies. inciiidip.fj fiaLid Is iiptdilpd 4kne.loiv
The obifaclives ol oiir aisdil arè. to Identify iyrid as%ess th&, risk r)f material mi>Statemv.nt of tlTr# fiiiaririal
staleinpnls diip lo fr.iud F r.lroi 11 is alsni our objective. lo ob:.,4111 ouffii.5o.ni £gporopridte, audit eviV.e!-:r-e
Il 'i'id réhQPi)nd 98 app.r'opriale +
Ib,ei'¥?
Lvpii trlioi i Jb. cin iiijdil 1>
piaiirie.d aiid peiforniÈd ',n accorOanr,J with the. ISAS IUKI, an dudil has an unavoidable risk thal
lnate.rial mis%latp.menlvi In the. fiD.ancial stalemenis ryiay not be detected In Idenlifyifiq arid Liggessing
the iisk of niateriol niiRst3tement in respect of irregularities. Including fr811d. our dLidii prrjcedures
Inclb'ded the following"
(Iblaineil ali iiridèrsl4ni1nll ol Ilie legal and rp.gulatOfy Iramework$ 8pplir.able to tl)I, chaiity
and the eiivironment iii wnicn they oparate
We obiaified ali uiideisfraniAii'ig of b,ow the chariiy ensures trioir crynipliar)ce. vJiEli Ihe applic?blp
legal and regiilslc.ry iram£kworks inrougl ii?quiriLJs lo Ilitr maiiagemenl and Iliose chdrg&d With
onaouririq £uch Gonipliance Wiiliin the Lharily. IAle corroborated nuf Inquiries throgh J review of
lYarisar4iions within tile. financ.ial qtalem64nls th?.t wei"e lin'Ked Io c.lJniplÈance. v41ih 12ws and regulaliniis.
We also re¥i?wed any auaiialilp tioard minutes.
Wc& assessea the susceplir)ilily c)f the knnarily's fincinciai stalenienls lo mJlerial niiiStcile.Inenl kvilh
rèyai'ds lo how li aud rriighl oor.lir Audit pi-oc£3L4ure8 perforrried by the team InclLded'.
l(Jentifying and a%se.58iny Il)e. effectivpi)ess of cntrOlS 11)e rn8nagemp.nt ol th? charity hgs in
place lo delecl arid pre.vent possible frau(d".
Understanding how those involvL>d with en%iiring coinpliatice corisidered and -ddre<>sed the
pote.ntial overfide of rontrols or und(Je Il)fliience over the financial reprJils'.
Challenging any major asiiimptions and judgenierits Ih
Tliirsk and Sowerby Swimming Baths Charity Indopendont Auditor's Report to thg Members of Thirsk and Sowerby Swimming Baths Charity lconfinuodi Year ended 31 March 2026 As Pdrl of an audit In aecordance with ISAS IUK.I we exeicise professional jijdgriieril and m8lf?tdin prolessigiTral sceplii;Isrv, frb,roughoi.'t the aiJOIl We aiso. Identify tind as%LA55 Ihp I'.%k8 of male.riap ITiissl8lemeiit l.le liiiap.Cia:. 14ttJYènls, whÈlh4Jr due lo fraud or e.rror desigri arid pertor171 au(Iit proctsdurps r&sporisitre ilJ those risks ana obldil'l audil evidence IlTrat is 4uffiL4&nl dnd apv rorJriale. io provide a basis foT our opinion Tha risrf r)f not detecting a M[erial rv.Is%taleinent rÈ,.£ulliryq from fraiid Is hlotrier than for Ole ieJuiling froiTI erfor as fraud Iray Invo,ve collusioii foi'gery, irilentional omiS3iOnS tyiisrepreseiitations. or the. override of Inierna5 conli'ol. Oblaio an i,ndprslcln,4ing of Irstrrir rootio, Fele'danl to Ikie ulidil In ordir lo dè¥ioir,' aiJdil eduieo Ihal al'e aoipfJpria,'e Ir+ thlu Cifcunistances. Dui not foi Ihe purpose of expreasing an opifliors on the fr,fferliiJersess of the internal crJntrol &.valLiale the approprialeii&si 'Jl accounting po)liLie% iised and the ¥easor?ableneo8 of acuounling esliryiale.8 and roiio led disclogures made. by tt.,?, trustees. C.Jiic.Iiiile. (sn ttie <3ppropria&).rTets of t4e IriJslp#s' I,:fie OF thè (Joiiig r,Dncprp JGi%1 C>f aci'ouiiling and l)4sèd oil Ilie audil evidenr? ot)ta',p.pd. whether a material Linc.'értainty exists r&.Ic?ied lo evepils Ji cor',dilion5 that may cast s1gnificanl doubl on tji&J ¢liaiic/ S cibility io o.ontiriue as a going ¢Oqknern 11 we, concludc. ib.al a matérioj nc-prlaiD.ry exist.? WÈ. arfr) reauirpd lo draw aitV.Filsori In Oiir auditor s I'eport lo tlic related disGtrOSi&ros In the findriLia iaterp.éril% i)r, If .%ucr.. disclosures are Inade.quate, lo InodFfy Ouf opinion. C)sJr conclu%ion% based ori ",ne aiJdit evidence oblaiiied up lu ':1) Q(IIL' of uur 4iJr!itOi s re.port_ Hov4e.vef, futui'e Livenls or conditions Inay L4use the. Lliarity to CPdse lo Lorilinijp $ a going conce", Évc51l53Èe ovej oll pres&nlatlJli. StruL'lure and Lcintenl of Ihe fip.ai 1r.ial s18leiF.è,ni£ j,'IcliJding Ine dii(:lrn¥ureo. ¢ifid ¥Nheihe'," financ.ial statvryi iètils repres¥l)l ille underlying IrdnsoicIIci'.Is eilltj evo.grs In a tTianrier thai dchi@.ves fair preser.lalior¥
Thirsk and Sowerby Swimming Baths Charity Indopendent Auditor's Report to the Members of Thirsk and Sowerby Swimming Baths Charity j¢ontinu¥dJ Year ended 31 March 2025 We comrriunicalp with thos ctr5aigp.d 1slh governance regarding. ?I rnoncJ other matters. the planne.d ,R Iifidings. Inclyudirig any significant defi¢ie.ncies in o,Lope and tinTriiig OF tlie it iidil ar,d igil,.ficaiil atidè+ g Iiilerrial Irol Ihal Idenlify during our aLtdil. Use of our rtport This :"epofi is ma.de sole.ly lo tbie chafliy s metr,.be', s. as a bi)iiy, ill acLnrdanve with %ecliofl 144 of the ch.arities Act 2011 and reijulalions made Iitnder serlion 154 of Ilia, ALt. Our aiidil K'ork has been 'dridpri8ken so Ilial Vie might sl£?te lo thè. chcirity 8 mosmbers thG'Sé matters we ar8, roouired lo s+4Le to th#m an (¥udiloi' s report ar,d oi r)ri othèr pJrpose. T() ;ne fiii,ést extent peim,,Iled by law: we do not accLapt 01 assijme responsibility lo anyone otrier Ihan the charsty ar.,d the r.harity'S members as a body, lor Our <5udil bvork, for th2S ieporl. or for ilie L'DIViiofi% vle riave fGfwr Christopher G"orman I-CP. trCfA (Senior stali.4lof/ Auditorl Fknl and OFI behalf of Chipchase Manners Cnartered Ac,couiitant% & slatuloiry auditor 384 LintliorpL) Ro¢?d rv1iddlesbrrJugh Tsfj 6HM 20 Jariuary 20?6
Thirsk and Sowerby Swimming Statement of Financial Activiti95 aths Charity Yoar ended 31 March 2026 202S 2024 UDreslricled funds P.es[rI.Ied fL'iids Total lunds Totèi funds Note Incom¢ and endowments C>rap.t Income Lharilable aclivlties lnveslme.rit iv.come 229,66Q 1 136.?44 220 069 1.136244 1 355 211.447 999.160 Total in¢ome 1 367,268 1.i87.268 210658 Expenditure E.x{ieD.dilure oi) charitable. activities Total expenditure 7,8 11 2¢..5 91al 11.365.913> 11 210 607) (1.365,9131 [1.210.607) 11.365 912 Net income #nd net movement in ltsnds 1.355 51 Recgn¢iliation of funds Total fLinds ÈJro¥Aght forward Total funds Qarried forward 26 4.782,4QO 4.782 759 4 782.108 1.624 4.A82.490 4,784,114 4 782 759 Tlie sldtemenl of finaiicial activitie.s Incliides all gains and losses yecoqnised in Ihe year. All Income and expen<Jiture (ierive froiYL i.ofjlinuiog 8Ctivilips The notes en pages 12 to 18 fcrm part of the5¢ linancial statèments. 10
Thirsk and Sowerby Swimming Baths Charity Statèmènt of Financial Posibon 31 March 2025 2025 2024 No Fixed assets Tangible fixed assets 13 4,782,490 4,782.490 Current assets Debtors Cash at bank and in hand 14 64,535 1.624 63,141 269 66.159 63,410 Creaitors". amounts falling due within ont year 16 (64,5351 1,624 (63,141) 269 Net Current assets Total assets l¢ss current liabilities 4,784,114 4.782,759 f unds of the ¢harity 9estricted £'nds -d funds ijnrestric." 4.782.490 1,624 4,782,490 269 Total -harity lunds 16 4,784,114 4,782,75y Tfr..es¢ financi81 statements were approved by the board of trustees and authorised for issue on 20 JanJary 2026, arid are signed on behalf of the board by.. Cllr M S Robson (QFidirm3ni Tru%tee Th• notss on pago$ 12 to 18 forni p•rt ol ttw• lIn•1 stst•m•nts.
Thirsk and Sowerby Swimming Baths Charity Notos to the Financial Statsments Yoar ondod 31 March 2025 G•neral infofmation The charity is a public benefit entity and a re9islered charity in England and Wales and is unincorporated The address of the principal office Is Civic Cenlre, Stone Cross, Northallerton, Nonh Yorkshire. DL6 2UU. Statement of ¢ompl¢an¢e These financial statements have been prepared In compliance with FRS 102, 'The Financial Reporting Standard applicable In lfrie UK ar¥d tho Republic of Ii'eland,, the Statement of qts¢ommended Practi applicable to charities prepdring their accounts in accordance with the Financial Reporting Standar4 applic.able i? the UK and. Republic of Ireland (FRS 102} jnhaflties SORP {FRS 10211 and the Charities Act 2011. A¢¢ounting policies Irreoov¢rabl¢ VA T IrrecoverabiE VAT is shown as a separate cost on the fi.nancial %taternents. Basis of pY¢paration Tri.e financial slale.ments have been prepared on Ib.e historical cost basis, as modified by Ihe revaluation of certain financial asse's and liabilities and investment properties measured at fair valkne Ihi'oligh income or expenditiire. The financial statements are prepared in sterling. which is the functional curfency of the entity. Going concern The key iisk to the charity is a change in the terms or subslanlial amendment to the current conditions of the agreement for conlracled services with North Yorkshire Council. The Iruslees have prepared the account on the going concern basss based 051 North Yorkshire Council noppiiTILiing .0 provid& services to tlit Irls1 Kinder the .-urieiit conlraLt for seiLeS. After making ttieir enquiries, the trustees have fou41(t ryo reasons lo Indicate that North Yorkshire Council will not coiilifiue under the current arranger¥ienl fo-, the foreseeable future Disclosur• exemptions The entity satisfies IhLJ criteria of being a qualitiing entity as defined in FRS 102 Section 1A As such, advantage has been taken of the rollowing disclosure exemptions available. There is no cash flow statement included Judgements and key sources of estimatlon un¢ertalnty The preparatioii of the financial statement% requires management to make judgements, eslimales and assumptions that affect the 8mour)ts reported fhese estimates and judgements are continually reviewed afid are base.d expeiienbe and other factors, including expectations of fullii'e events that are believed lo be reason8blp under the circutyistances. 12
Thirsk and Sowerby Swimming Baths Charity Notes to the Financial Statoments (conflnu} Year endod 31 March 2025 Accountino policiés {¢ontintsed} Income tax The charity is exempt from corporation lax on Its charitable activities. Fund accounting Unrestricted fts'rids are available for use al the discretion of the trustees to further any ot the charity's purposes. Restricted funds are subJected to reslriclions on their expenditure declared rjy the donor. Incoming resourc•s All income is included in the staterp.e?s t ot Iiriancial activities when entitlement has passeo to rhe haritv. it is piobable that Èle economic benefits associated wilh the transaction will fjow lo trie haiity aDd the anount Lan be reliably meats¢ ured. The following specific policiras are applied IE particulaf categories of income". Incomts from donalionq or graiits is tecognised when there is evidenLe of entillemenl to the gift. f'eceipl Is probable arid its amount Cdn be measui ed ', eliably. Iiicome from activities anri seniic.es provided is recognised when the activity or service lakes place. Resources expended Expenditure is recognised once there Is a legal o¥ r,onslructive obligation to make a payment to a third party, and il is probable that settl&ment will be Fequired and the 3mounl of the obligation can be measured reliably. On the finanrial statements expe.ndiiUfe on charit8ble activities includes all Costs incurred by a charity in undertaking activlties that fiirthei its chdrilable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the charity apportioned lo charitable acli¥ilies. Tangible ass¢ts Tangible assets are initially recorded at cost. and subsequently staled al cost less any accumulated deprelation arid impairment losses. Any tangible assets carried al revalued amounts are recorded al the fair value at the date of revaiualion less aiiy subsequent accumulated depreciation and subsequep.l accumuialed impairnienl losses. An increase in the carrying amouiil of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a Charge for impairment that has preioUSlY been recognised as expe.nditure within the statement ot financial activities. A decrease in the carrying amount of an asset as a result of revaluation, Is fecognised in otlier recoqnised gains and 105se5, except to which it offsets arky previous revalualioii gain, in which case the loss is shown wilhiii other recognised gains and Icsses on the statement of financial activities 13
Thirsk and Sowerby Swimming Baths Charity Not05 to tho Financial Statements (oontlnuedj Yoar ended 31 March 2025 Accounting polictes i¢ontinuefl} Impairment of fixed assets A review for indicator5 of impairment is carried out al each reporting a"ale. wittr.I the. recove.rable aniount being estimated where such indicators exist. Vvhep¢ the carrying value exceeds tb.p recorferable cllV.ounl: the asset is impaired accordingly. Prior impairments are also reviewed for possiole reversal 81 each reporting date. Foi the purpose.% of impairmep.I tesli17g, when il Is not possible lo pslimate ihe recoverable amount of an individual asset. an estimate Is made of the recoverable amount of the cash-generaling unil to which the dsset belongs. The cash-generaling unil is the smallest Ideniifiable group of assets that includes the asset and generates cash inflows that largely independent ol the cash Inflows from other assets or groL'P% of assets For impairment testiyg of goodwill. the goodwill acquired in a business coinbination Is. from the acquisition dale allocated to each of ttrie cash-generating units tnat are expected to benefit from the synergies of Ihe combination. iirespective of whether other assets or liabilities of the charity are assigned lo ttriose ilnifs. Flnancial instruments A finaFicial asset or a financial liability Is recognised only when the entlty becomes £1 party to the contractual provisions of the instrument. Basic tinancial In%lriJme.nts are initially recognised at the atriounl receivable or payable incliidiny any related transaction costs, unless the arrangenTrent consfr",tutes 8 financing transaction. wttef& il is recognised al the piesenl valup of the future payments discounted al a market rale of interest for a similar debt inslrts'nient. Current assets and current liabilities are subsequently measured at the cash or othei consideration expected to be paid or roc,eived and not discounted Debt irislrumenls ale subsequenliy measured al arriortised cost Grant ineome Unrestricted Totsi Funds Unrestricted Total Fur?ds Funds 2025 Funds 2024 Grants North Yorkshire Lounci, gr8nts 229,669 229.669 211.447 211,447 14
Thirsk and Sowerby Swimming Baths Charity Notes to the Financial Statemonts i¢onllnuèd} Year ended 31 March 2025 Charitable activities Unrestricted Total Funds UnreslriLted Total F.unds Funds 2025 Funds 2024 Vending. equipment and badges sales Facilities charges Other income froTn charitable aLt>Vlties 13_792 1,112,100 13.792 1,112,100 10,352 12.069 978.559 8,532 12,069 978.55g 8.532 1,136,244 1,136,244 999, 160 999.160 Investment income Unrestrscted Total Funds Unreslri¢ted Total F uryds Funds 2025 Funds 2024 Bank interest ieceivdble 1.355 1,355 51 51 Expenditure on charitable aetivities by fund type Unresiricled To¢al Funds Unrestricted -fotal Furids Funds 2025 Funds 2024 Coritracted services Siipport C.08ts 1,136,244 229.669 1,136,244 229,66Q 999.160 211,447 999,160 211.447 1,365.913 1.365,913 1,210,607 1.210,607 Expenditure on charitable aetiYiti¢s by activity typ¢ Activities undertaken directly Support Total lunds costs 2025 Total fund 2024 Conliacted services Governance costs 1.136.244 1,136,244 229.669 999,160 211,447 229.669 1.136,244 229.669 1,365,913 1.210,607 Analysis of support costs The below shows a breakdown of the support and goveriiance costs.. 2025 2024 Audit fees Irrecoverable VAT 5,000 224,669 4500 206 947 229,669 211.447 16
Thirsk and Sowerby Swimming Baths Charity Notss to thg Financial Statements (contlnu#dJ Year ended 31 March 2025 10. Audtt¢rs remuneration 2025 2024 Fees payable for the audit of th.e financial statements 5,000 4,500 11. Staff costs The charity does not have any employees and therefore has no staff costs. All of the staff involved In the operation of the swimmip.a baths are employed by North Yorkshire CouriLil IHamb*eton District Council in the prior yearl 12. Trusttt Temuneratton and expenses Ther&1 was no trustee remuneration ID. the year. No Iruslees received any expefises during the year12024. nil}. 13. Tangible lixed 455ets Freelold property Fieehol(i land Total Cost At 1 April 2024 and 31 Mar¢h 2025 Deprt¢iation At 1 Apfil 2024 and 31 Mar¢h 2025 Carrying amount At 31 March 2025 4.504,490 278.000 4,782.490 4 504,490 278,000 4,782.490 At 31 March 2024 4,504.490 278.000 4.782,490 Tangible fixed assets htld at valuation On 12 April 2023 ttie abové property was valued by an independent valuer Align Property Partners {Mr G Tyermari MRICSI The overall valualiori was £4.782.490 as seen above which C3n be calegorised as the building element with a value of £4.504.49012024 £4.504,4901. and the site element with a value of £278.000 12024. £278.0001 The trustees are of the opinion Ihat the value of the property has not changed materially lo the year ended 31 March 2025. A further valuation is scheduled in line with a five-year plan. for 2026127. The leg81 ownership of the land and buildings listed above is with The Thirsk and Sowerby Flatts Preservation Trust. whom act as a cijslodian trustee of Ikie unincorporale(J charity. The beneficial ownership of the laiid and buildings is with Thirsk an¢J Sowerby Swimming Baths Charitv 16
Thirsk and Sowerby Swimming Baths Charity Notes to the Financial Statements Icootinuedl Year onded 31 March 2025 14. D•btors 2025 2024 Trade debtors 64,535 63,141 15. Creditors: amounts falling due within one year 2026 2024 Trade creditors 64.535 63,141 16. Analysis of ¢haritabl¢ lunds Unrestrict•d lunds At Income Expenditurè 31 March 25 At 1 Aprjl 24 Gefieral funds 269 1,367.268 11:365,913} 1.624 Al Iricome ExpenditLSre 31 March 24 At 1 April 23 General funds 228 1 270.6S8 11.210.607) 269 Unrestricted funds are expendable al the discretion of the trustees lo further the objectives of the charity Restricted funds At Income Expenditure 31 March 25 At l April 24 Ffeehold Property Fui nd 4.782,490 4,782.490 At Income Expenditure 31 March 24 A11 April 23 Freenold Property Fund 4,782,490 4,782.490 The Freehold Property Fund represents c8pilal funds whereby the assets, which In this ca<e consist of the swimming baths property. are required lo be retained for actual use, rather than expended. 17
Thirsk and Sowerby Swimming Baths Charity Notes to the Financial Statements icontinu•tYJ Year ended 31 March 2025 17. Analysis of net ass¢ts betwten lunds Up.rèslricted Funds Restricted Total Funds Funds 2026 Tangible fixed assets Current assets Lredilors less than 1 year Nèt assets 4.782.490 4,782,490 66.159 {64,535) 4,784.114 66.159 164,5351 1624 4.782,490 Unrestricted FL'nds Restricted Total FuTrds Funds 2024 Tangible lixed assets Current assets Creditors less than 1 year Net ass¢ts 4.782,490 4.782.490 63,410 163.1411 4.782.759 63.410 16.3,1411 269 4,782,490 18. Financial instruments Tliere were no non-basic lir)anc181 Instruments used In the year. 19. Related parties North Yorkshire Council is responsible for the day-lo-day operation of the Swimming Baths, whom provide th£% necessary staff and equipment. During the year North Yorkshire Council received management fees tolalling £1,136,244 12024. £999 t601 During the year North Yorkshire Council made grants to the charity latalling £.229.669 12024 £211.4471, which were largely to cover irrecoveiable VAT and Ihp financial aji dit fee. At the year-end the arnourit due both to and froni North YOrkshre Council amounied lo £64.535 12024. £63.1411. 18
Thirsk and Sowerby Swimming Baths Charity Management Information Y6ar ended 31 March 2025 The lollowing pages do not lorm part of th¢ linancial stat•m•nts. 19
Thirsk and Sowerby Swimming Baths Charity Detailed Statsmont of Financial Activities Year ended 31 March 202S 2026 2024 In¢ome and endowm•nts Grant incom¢ North Yorkshire Council grants 229.669 211,447 Charitabl* actlvities V6Jnding equipment and badges sales k-acililies charges Other income from charitable acttvities 13.792 1.112,100 10,352 12,069 978.559 8,532 1,136,244 999,160 Investment Income Bank Interest receivable 51 Total income 1.367.268 1,210,658 Expenditure Expenditure on charitable activities Purchases Legal and professional fees Iriecoverable VAT 11.136,2441 15 0001 1224.6691 (999,160} 14 5001 {206 9471 (1.365.913} 11.210,6071 Total expenditure 11,365,913) (1,210.6071 Net in¢ome 1.355 51 20
Thirsk and Sowerby Swimming Baths Charity Notss to tho Detailed Statement of Financial Activities Year onded 31 March 2025 2025 2024 Expenditure on charltable activlties Contract•d servi¢¢s Activities undertaken directly Contracted services 11,136,244) (999.160} Governance costs Audit fees Irrecoverable VAT {5,0001 (224.6891 1229,6691 j4,5001 1206.9471 {211,4471 Expenditure on charitable activities 11,36i,913} 11,210,607 21