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REGISTERED COMPANY NUMBER: 08462254 (England and Wales)
REGISTERED CHARITY NUMBER: 1153744

















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

FOR

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 10

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED (REGISTERED NUMBER: 08462254)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Context
In April 2023, the start of our financial year, Richard Marshall, a key trustee, had died recently, leaving the charity with three trustees, two of whom were over ninety. One of the three trustees, Margaret Blakeley died in the summer of 2023. The Association was still reeling from the after effects of COVID and the decision of the Mytholmroyd Community Centre not to allow development of a pool in their car park.

In September 2023, Nick Wilding and Dorothy Sutcliffe with help from Caroline Kindy and Maggie Smallwood, drew together a meeting of people interested in swimming. An outcome from this meeting was a draft vision and values document and people willing to drive development of an outdoor natural pool.

At the 2023 Annual General meeting, the two surviving directors, Nick Wilding and Dorothy Sutcliffe resigned and successfully sought re-election. Louise Hepplestone, Clara Collett and Maggie Smallwood applied and were appointed as directors. The vision and values statement was adopted by the Charity and two priorities were identified for the coming year - community consultation and finding a site for a natural pool.

Finding a site
By January 2024, the board had agreed on a set of criteria against which we would score potential sites. Ideally we wanted a flattish site above the floodplain with sufficient space for a pool and some play space, near to centres of population, easily accessed by public transport but with some parking, few neighbours, likely to be allowed planning permission and where we could acquire the land at a reasonable cost. Our ambition was to have a shortlist of three sites by the summer of 2024.

By March we had identified 14 potential sites within the Hebden Royd District and visited several of these. The key barriers were (1) finding land which people were prepared to sell, (2) accessibility and (3) planning issues. By March 2024 we had discarded four sites as impossible. We had started discussion with three land owners, including Calderdale Council, over the nine others and were seeking to find the owner of one more.

Community Engagement
The board recognised that we needed to engage with a wide range of community stakeholders over our new vision and values. This work was led by Louise Hepplestone.

The launch of our Facebook page in January 2024 was met with huge enthusiasm attracting over a thousand followers within the first few days. In addition to our own page, we have posted occasionally on local groups in Mytholmroyd and Hebden Bridge. Whilst the response on Facebook has been overwhelmingly positive, we have had some negative comments from a few people who feel we should be trying to build an indoor heated pool

We held focus groups with a wide range of stakeholders including secondary school children, sports groups, mothers and toddlers. The feedback from these groups has been consistently supportive and has helped us understand the priorities of different parts of the community. Stalls for instance in the town hall and Hebden Bridge cinema, have allowed us to engage with interested members of the general public, widening our network.

At an early stage, we engaged with Hebden Disability Forum and have been taking their advice on both our communications and their thoughts on design for the pool. We will continue to engage with organisations representing people with limited mobility.

Finally, we published an online consultation questionnaire which has given us quantitative and qualitative information on the needs and wishes of a range of potential users of the pool.


HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED (REGISTERED NUMBER: 08462254)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


OBJECTIVES AND ACTIVITIES
Policy
The board have worked on development of policies for the safe and legal administration of the charity. In January 2024 a list of the policies we needed was agreed and by March 2024 policies for managing Safeguarding, Equality and Diversity, Finance, Procurement, Investment and Conflict of Interests, had been adopted.

Communications
We published a simple website in January 2024 and started to distribute a quarterly newsletter. Over the spring of 2024 we developed leaflets, boards and business cards for use at information stalls. A communications strategy was adopted in March 2024.

Volunteers
By March 2024 we had an active group of 22 members and volunteers who have been helping us with distributing leaflets, developing policy, running workshops and social media.

FINANCIAL REVIEW
Reserves policy
The Charity is keeping its reserves until the swimming pool is built.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08462254 (England and Wales)

Registered Charity number
1153744

Registered office
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

Trustees
N J Wilding Company Director
Mrs D Sutcliffe Company Director
Mrs M Blakeley Retired (resigned 7.3.24)
Miss C J Collett Trustee (appointed 14.11.23)
Dr M F Smallwood Trustee (appointed 14.11.23)
Mrs A L Heppleston Trustee (appointed 14.11.23)

Independent Examiner
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

Approved by order of the board of trustees on 19th November 2024 and signed on its behalf by:





N J Wilding - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

Independent examiner's report to the trustees of Hebden Royd & District Swimming Pool Association Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns 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.








J Dakin

Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

19th November 2024

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 20,000 - 20,000 -

Investment income 2 9,227 - 9,227 9,975
Total 29,227 - 29,227 9,975

EXPENDITURE ON
Raising funds 3 11,235 - 11,235 8,811


Other - - - 445
Total 11,235 - 11,235 9,256

Net gains/(losses) on investments 57,165 - 57,165 (76,318 )

NET INCOME/(EXPENDITURE) 75,157 - 75,157 (75,599 )


RECONCILIATION OF FUNDS
Total funds brought forward 886,535 - 886,535 962,134

TOTAL FUNDS CARRIED FORWARD 961,692 - 961,692 886,535

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED (REGISTERED NUMBER: 08462254)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Investments 7 876,534 - 876,534 798,072

CURRENT ASSETS
Debtors 8 6,842 - 6,842 6,841
Cash at bank 79,007 - 79,007 82,307
85,849 - 85,849 89,148

CREDITORS
Amounts falling due within one year 9 (691 ) - (691 ) (685 )

NET CURRENT ASSETS 85,158 - 85,158 88,463

TOTAL ASSETS LESS CURRENT
LIABILITIES

961,692

-

961,692

886,535

NET ASSETS 961,692 - 961,692 886,535
FUNDS 10
Unrestricted funds 961,692 886,535
TOTAL FUNDS 961,692 886,535

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 19th November 2024 and were signed on its behalf by:





N J Wilding - Trustee

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. INVESTMENT INCOME
2024 2023
£    £   
Other fixed asset invest - FII 9,227 9,975


HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

3. RAISING FUNDS

Raising donations and legacies
2024 2023
£    £   
Venue hire 306 -
Advertising 503 -
Support costs 820 -
1,629 -


Investment management costs
2024 2023
£    £   
Portfolio management 9,606 8,811

Aggregate amounts 11,235 8,811

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Venue hire 306 -

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM

Investment income 9,975 - 9,975

EXPENDITURE ON
Raising funds 8,811 - 8,811


Other 445 - 445
Total 9,256 - 9,256

Net gains/(losses) on investments (76,318 ) - (76,318 )

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

NET INCOME/(EXPENDITURE) (75,599 ) - (75,599 )


RECONCILIATION OF FUNDS
Total funds brought forward 962,134 - 962,134

TOTAL FUNDS CARRIED FORWARD 886,535 - 886,535

7. FIXED ASSET INVESTMENTS
Listed
investments
£   
MARKET VALUE
At 1st April 2023 798,072
Additions 498,649
Disposals (477,352 )
Revaluations 57,165
At 31st March 2024 876,534
NET BOOK VALUE
At 31st March 2024 876,534
At 31st March 2023 798,072

There were no investment assets outside the UK.


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,842 6,841

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses 691 685

10. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 886,535 75,157 961,692

TOTAL FUNDS 886,535 75,157 961,692

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 29,227 (11,235 ) 57,165 75,157

TOTAL FUNDS 29,227 (11,235 ) 57,165 75,157


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 962,134 (75,599 ) 886,535

TOTAL FUNDS 962,134 (75,599 ) 886,535

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 9,975 (9,256 ) (76,318 ) (75,599 )

TOTAL FUNDS 9,975 (9,256 ) (76,318 ) (75,599 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 962,134 (442 ) 961,692

TOTAL FUNDS 962,134 (442 ) 961,692

HEBDEN ROYD & DISTRICT SWIMMING POOL
ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 39,202 (20,491 ) (19,153 ) (442 )

TOTAL FUNDS 39,202 (20,491 ) (19,153 ) (442 )

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.