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 2026

FOR

HEBDEN ROYD & DISTRICT SWIMMING POOL

ASSOCIATION LIMITED

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

11

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 2026. 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

Overview

The trustees remain focused on securing a suitable site for the pool and are actively engaged with Calderdale Council to determine whether a portion of Holmes Park in Luddendenfoot could be allocated for that purpose. Having developed initial plans for how a pool could be sited within the park we have begun consultations with the local community to gauge their interest, gather different points of view, begun feasibility investigations and are drafting an outline business case to establish viability and demonstrate social value.

Finding a site

Having previously unsuccessfully pursued acquisition of private land as a site for the swimming pool we turned our attention in spring to 2025 to whether Calderdale Council had land that they would be willing to allow us to use. The Green Spaces, Estates and Health & Safety teams within the council expressed great interest and support for the swimming pool concept. A number of team members indicated they would be keen to use the pool along with their families and they believed the Council would be minded to support the project.

It was established that the Council had no sites they would consider suitable directly within the Hebden Royd boundaries. We did however identify that Holmes Park in Luddendenfoot and immediately adjacent to Hebden Royd would be a possible site.

In considering this site the Council and the Trustees agreed that there would be some constraints that must be respected, namely: preserving the existing mature trees, keeping a respectful distance from the war memorial, not encroaching on the football pitches and associated spectator space, preserving space for the children's play area and ensuring green space remained for other park users.

The trustees met with those of the Luddendenfoot Community Association (LCA) who run the community centre immediately adjacent to the park. LCA were excited by the idea of having a pool sited within the park and by the ability to share facilities and create synergistic events.

We engaged a local landscape architect to draw up draft plans as to how the pool and associated facilities could be accommodated within the park, respecting the constraints set out and shared these with the Council and LCA. Having received favorable first impressions we agreed to begin engagement with the local community in the immediate vicinity of Homes Park, which started in May 2026.

Community Engagement

Project planning

Construction of a natural pool is a complex and expensive project. The trustees, in conjunction with a landscape architect, programme manager and procurement expert have created a draft project plan: identifying the steps required in order to be ready to construct the pool, determining the dependencies and sequencing of these activities, estimating the likely durations and skills required.

We commence with a six month community consultation, anticipating that the early findings after around 3 months, should give us sufficient information to draft an outline business case and begin discussions with the Council around how the site would be transferred to the charity. We expect it to take a further twelve months to achieve a detailed business case sufficient for the Council to give us formal confirmation that they intend to allow us to use the site. If possible we'll seek an early agreement in principle from the Council to allow us to commission the high level design based on findings from the consultation, carry out surveys and finalise our health & safety framework. In parallel to the design work we'd spend six months on the legal conveyancing. Once complete these will enable us to obtain planning permission and complete detailed design work, taking between six and nine months. During the final three months of which we'd conduct a formal procurement exercise for the main contractors to construct and fit out the pool.

A range of background work would be undertaken along with continuing to engage with the local community, expanding our policies, operational procedures and business plan and obtaining appropriate insurances. All in all we anticipate two and half years from the verbal go ahead to being ready to start the build. We have also engaged potential contractors to discuss required activities and typical timescales and consulted other pools about the time taken for their own projects.

Business planning

Alongside the project plan we need to demonstrate feasibility of the pool from technical, market appetite, economic, operational and social value dimensions. We are in the process of creating an outline business plan describing the scope of what we hope to create and using this to set out the viability of the pool, both to reassure ourselves and the members that what we are proposing makes sense and to demonstrate to the Council that this is a suitable use of the park, the value it will bring to local people and the community more widely. We are also considering safety, regulatory, legal issues and the risks of the project.

Policy

During the year we have refreshed our environment, procurement, financial, volunteering, safeguarding, diversity & inclusion and conflict of interest policies. The latest versions are available on our website (hebdenroydpool.org/about-us)

We have continued to expand our understanding of the health and safety issues inherent in an outdoor natural pool and to detail the best practices for mitigating these in the design, construction and operational phases of the project.

As we get closer to needing to commission specialist advice in the design, planning and site acquisition we want to be effective in how we fairly and transparently procure the skills we need. To this end we have established a procurement committee with a terms of reference to operate our procurement procedures and make recommendations to the board of trustees.

Communications

As well as being active on social media we have updated frequently asked questions on our website (hebdenroydpool.org) to outline as much as we know at this stage.

Volunteers

The charity had 51 members in March 2026 and they have been helping us in a wide range of activities. As well as the people who have assisted in community engagement, a special thank you is due to Simon Watkins who has been supporting us in developing draft plans and visualisations for the site and Juliette Hough who has helped us with capturing views expressed by the local community.

FINANCIAL REVIEW

Reserves policy

The charity's policy regarding its financial reserves is to preserve them until such time as it is able to deploy them to achieve the overall aim of constructing a pool. The board continues to actively engage with our appointed investment managers to ensure the association's money is invested with a view to offsetting the eroding effect of inflation and follows the ethical stance outlined in our investment policy.

Going into the 2026 to 2027 financial year, as we hopefully begin commissioning preparatory design and planning work we anticipate having between £50,000 and 100,000 available in cash like assets on limited notice.

Our project plan indicates that we do not expect to need the bulk of our funds for at least a further two years enabling us to take a longer term view on how these are invested.

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 Trustee

Mrs D Sutcliffe Trustee (resigned 1.10.25)

Miss C J Collett Trustee

Dr M F Smallwood Trustee

Mrs A L Heppleston Trustee

P Harding Trustee (resigned 7.9.26)

A N Lynex Trustee

E J Pickford Trustee

Independent Examiner

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

Approved by order of the board of trustees on 10th September 2026 and signed on its behalf by:

A N Lynex - Trustee

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 2026.

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

10th September 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Investment income

2

10,712

-

10,712

3,056

EXPENDITURE ON

Raising funds

3

1,009

-

1,009

8,098

Other

1,854

-

1,854

2,695

Total

2,863

-

2,863

10,793

Net gains/(losses) on investments

(534

)

-

(534

)

44,824

NET INCOME

7,315

-

7,315

37,087

RECONCILIATION OF FUNDS

Total funds brought forward

998,779

-

998,779

961,692

TOTAL FUNDS CARRIED FORWARD

1,006,094

-

1,006,094

998,779

2026

2025

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Investments

7

918,718

-

918,718

858,309

CURRENT ASSETS

Debtors

8

9,846

-

9,846

9,845

Cash at bank

78,582

-

78,582

131,463

88,428

-

88,428

141,308

CREDITORS

Amounts falling due within one year

9

(1,052

)

-

(1,052

)

(838

)

NET CURRENT ASSETS

87,376

-

87,376

140,470

TOTAL ASSETS LESS CURRENT LIABILITIES

1,006,094

-

1,006,094

998,779

NET ASSETS

1,006,094

-

1,006,094

998,779

FUNDS

10

Unrestricted funds

1,006,094

998,779

TOTAL FUNDS

1,006,094

998,779

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 10th September 2026 and were signed on its behalf by:

A N Lynex - Trustee

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

2026

2025

£

£

Other fixed asset invest - FII

8,256

2,941

Interest receivable - trading

2,456

115

10,712

3,056

3.	RAISING FUNDS

Investment management costs

2026

2025

£

£

Portfolio management

594

8,020

4.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Venue hire

265

78

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2026 nor for the year ended 31st March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2026 nor for the year ended 31st March 2025.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Investment income

3,056

-

3,056

EXPENDITURE ON

Raising funds

8,098

-

8,098

Other

2,695

-

2,695

Total

10,793

-

10,793

Net gains on investments

44,824

-

44,824

NET INCOME

37,087

-

37,087

RECONCILIATION OF FUNDS

Total funds brought forward

961,692

-

961,692

TOTAL FUNDS CARRIED FORWARD

998,779

-

998,779

7.	FIXED ASSET INVESTMENTS

Listed

investments

£

MARKET VALUE

At 1st April 2025

858,309

Additions

560,660

Disposals

(500,703

)

Revaluations

452

At 31st March 2026

918,718

NET BOOK VALUE

At 31st March 2026

918,718

At 31st March 2025

858,309

There were no investment assets outside the UK.

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,846

9,845

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

212

147

Accrued expenses

840

691

1,052

838

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.25

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

998,779

7,315

1,006,094

TOTAL FUNDS

998,779

7,315

1,006,094

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

10,712

(2,863

)

(534

)

7,315

TOTAL FUNDS

10,712

(2,863

)

(534

)

7,315

Comparatives for movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

961,692

37,087

998,779

TOTAL FUNDS

961,692

37,087

998,779

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

3,056

(10,793

)

44,824

37,087

TOTAL FUNDS

3,056

(10,793

)

44,824

37,087

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

Net

movement

At

At 1.4.24

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

961,692

44,402

1,006,094

TOTAL FUNDS

961,692

44,402

1,006,094

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

13,768

(13,656

)

44,290

44,402

TOTAL FUNDS

13,768

(13,656

)

44,290

44,402

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2026.