## **EMPRESS SWIMMING POOL TRUST** ## **ACCOUNTS** **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **EMPRESS SWIMMING POOL TRUST** ## **APPROVAL STATEMENT** We approve these accounts which comprise the Profit and Loss Account, Balance Sheet and related notes. We acknowledge our responsibilities for the accounts, including the appropriateness of the accounting basis as set out in note 1, and for providing all the information and explanations necessary for their compilation. Mr D Arnold - Treasurer 1 ## _**Thomas Quinn**_ Chartered Accountants St Ives Cambridgeshire PE27 5BH ## **ACCOUNTANTS' REPORT ON THE UNAUDITED ACCOUNTS TO EMPRESS SWIMMING POOL TRUST** You have approved the accounts for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet and related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us. Thomas Quinn Chartered Accountants 2 ## **EMPRESS SWIMMING POOL TRUST INCOME & EXPENDITURE ACCOUNT** |**Income:**
Pool Hire Fees
Bank & Building Society Interest
Sundries
**Gross profit**
**Expenditure:**
**Trustees Remuneration & Expenses**
Rent
Chemicals
Wages & Salaries of Pool Staff
Rates & Water Rates
Light & Heat
Telephone
Insurances
Repairs & Renewals
Maintenance to Building & Equipment
Computer Costs
Printing, Stationery & Advertising
Cleaning & Cleaning Materials
Accountants Fees
Sundry Expenses
Depreciation - Pool Refurbishment
Depreciation - Plant & Equipment
**Excess of Income over Expenditure**|**£**
**£**
103,806
1,041
619
105,466
**NIL**
10,012
4,994
26,310
6,070
16,911
1,244
3,418
14,341
10,775
579
2,275
2,882
900
372
83
29
(101,195)
4,271
**2023**|**£**
**£**
113,362
93
651
114,106
**NIL**
10,012
7,385
24,937
13,982
19,893
1,205
2,455
7,066
1,200
876
2,767
4,501
840
228
94
36
(97,477)
16,629
**2022**|**£**
**£**
113,362
93
651
114,106
**NIL**
10,012
7,385
24,937
13,982
19,893
1,205
2,455
7,066
1,200
876
2,767
4,501
840
228
94
36
(97,477)
16,629
**2022**| |---|---|---|---| ||||| ||||16,629| 3 ## **EMPRESS SWIMMING POOL TRUST BALANCE SHEET** |**Notes**
**Fixed assets**
Plant and equipment
2
**Current assets**
Debtors and prepayments
Cash at Bank
Cash in hand
**Current liabilities**
Trade creditors/accruals
Pool Hire Fees Received in Advance
Key Monies Held (and refundable)
**Net current assets**
**Net assets**
**ACCUMULATED FUND ACCOUNT**
Balance at start of period
Excess of Income over Expenditure|**£**
**£**
690
2,676
124,073
86
126,835
2,658
21,431
11,950
36,039
90,796
91,486
87,215
4,271
91,486
**2022**|**£**
**£**
802
619
122,503
92
123,214
7,420
18,751
10,630
36,801
86,413
87,215
70,586
16,629
87,215
**2021**|**£**
**£**
802
619
122,503
92
123,214
7,420
18,751
10,630
36,801
86,413
87,215
70,586
16,629
87,215
**2021**| |---|---|---|---| ||126,835|123,214|| ||2,658
21,431
11,950|7,420
18,751
10,630|| ||36,039|36,801|| ||||| ||||87,215| ||||70,586
16,629| ||||87,215| 4 ## **EMPRESS SWIMMING POOL TRUST NOTES TO THE ACCOUNTS** ## **1 Accounting basis** The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return. ## **2 Plant and equipment** |**Cost**
At 1 January 2023
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|**Plant and**
**Pool**
**machinery**
**Refurbishment**
**£**
**£**
358
7,305
358
7,305
352
6,645
1
83
353
6,728
5
577
6
660|**Computer**
**equipment**
**£**
2,298
2,298
2,162
28
2,190
108
136|**Total**
**£**
9,961| |---|---|---|---| ||||9,961| ||||9,159
112| ||||9,271| ||||690| ||||802| 5