ROYAL LIFESAVING SOCIETYUK Enjoy Water Safely Royal Life Saving Society UK Annual Report and Accounts 2022 Our purpose is to enhance communities, so everyon8 can enjoy being in. on or near water safely - because every life is worth savlng. Our vSslon 18 a natlon wlthout drownlng where everyone can safely enloy belng In, on or near water. Our mission Is to be the leader in lifesaving and lifeguarding In the UK and Ireland; sharlng our exp8rtSs8 and knowledge wlth as many people as posslb18, glvlng everyone the potentlal to save lives and safely enloy water. Company Number. 03033781 ReglBtered Charlty England and Wale8: 1046080 R8glsteTed Charlty Scotland: SC037912 CONTENTS Welcome from the President Our Impact in 2022 Flnoncial Review 13 Governance 17 Governance documents Developing Governance Board of Trustees Environmental. Social. and Governance (ESG) Initiatives Future plons Principle risks and uncertainties Internal controls Statement of Trustee Directors 23 Patrons, Board of Trustees (Directors) and Advisers Independent Auditor's Report Financial Statements Notes To The Financial Statements 25 26 30 35 THE ROYAL LIFESAVIMG SOCIETY RLSS UK ear ending 31 Oecembei 2022 Welcome to the Royal Life Saving Society UK'S (RLSS UK) 2022 Annual Report and Accounts As l thk back on my first rive rnwths as your new President, I raalise the amazing bgacy left by the prewous Pr￿dent Mark Smith. His outstanding k8adershlp during the pand￿1C and after is responsible. wrth the staff team. voluntws, members, tralners and ltteguards, lor tre outstandlng Impact rep(M you see before you today, As a charity we exlst to enhanca communltles $0 8v8ryon8 can wjoy bang In, on or ngar water safdy- becaus8 8very life is worth samng. It is essential that this rne8sage18 al tho h&art of evtyhlng w6 éo arky Ihls report Indlcales hcvl successful we have been In Ihts L4s1 year. Ov9r 1.5 rni11Son people were oducaled vla our tree downloadab￿ resources. In this digital world It is Imp8ratN8 that we 8nhance our digital offering and off8r everyone the ablllty to flnd our me&8aga. Over48,(￿0 Flookieawards ¥%vpccmrAeted. Young wsjearethefuture. and h18e8senfjd thattlwhearand understancl our I'1958ving rn8888gcs in lun 8nd ￿g89ing ways. Mally are involved via our lanlaslic netwoth o1111&￿¥1ng clubs, and il Is e880nlS* that these clubs continu8 to pa88 on our lilesaving messages. (knr 50,cixJ First Aid awards were completed. ajlowlng candklates to galn essentlal15lesa￿ng thlls. C￿r lifeguard progremmes continue to Iroin Illeguords lo the very highegl standards, Ihoy apB Iw& Ambassadors for the charfty. Th8 fouras are Impresslv8 bul even mora impreBswe ar8 the years, months, days and hours that are gfven by our Irainws, both volun18er and commercial, ￿SUn￿g Ihat our water safety message is delNered. Their cC￿stant dedication lo spreading the chadly& message deserves a Speckgr mention, 2022 has seen the world ch￿ge. War, an energy crts18 and a co8t-ol.lfvlng hlk& ha8 S88n erwlronm8nt we work In changeconslderabty, Somg swimmlng pools have closed, 80me ol our clubs have laced difficullias wSlh mwlltrxrshlp and costs. Th& Board ol Trustees has continued lo support and caMpa￿an on th888 issues wherever we can. We wlll continue lo spread our walw Safety rnes8age and look lor new iThtiatives. Thank you to evgryone who contlnugs to support and bo InVO￿8d In ￿1 that the chadty to spread our waltr s8faly messag8s. Wllhoul you n￿@ ol Ihls would be possible. Oeborah Hunt, President Royal ble Saving Sothely UK IHE HOYAL LIFESAVING SOCIETY - RL55 UK Year ehdlng 31 December 2022 Our lrnpoct 2022 OUFI SI'RATCGY ON ONF. PAGE OUR PURPOSE VISION MISSION qDUCATIQN, TPAININGAFXI PERSONAL DEVILOPMINY ¢ON$ULTAN¢Y Ixpim$ PIDPAIITNII18H￿'. LDING QUR ¢0MMUN￿V FINANCIALIYSL15TAIMABL MVIRONMINTALLY REgPON8ieLI Our Impact in 2022 In 2022 we proudty contlnued our mlsgon lo educate 88 many people as posslb18 to ￿loY water 8alety, SUFV)rted by Ex)Ih our commercial ana charllable acti￿￿@8. The Royal Life Sa￿ng s￿￿81Y UK IRLSS has bean sharing expartis8 h wal8r safèty, lilèsaving, and lileouardlng, educating others to enloy water saleW lor over 130 years. We have Ixjilt years ol expgdwce 8nd aro honoured lo bo881 a strong force of loyal Tllgmbers, 8UPPOrters and volunteers who WDrk ¥Mlh us lo promote water safely and educate in lilesaving skills. Our roots wwe established back in 1891 as the Life Society, and, in the early l ￿s, with support Irom the Royal Famlly, we were granted permisslon lo adopt the 'Royal' lo our title- a badge that we are stil immensely prixjd ol toL1ay. W8 have usod our extensivg, world-leading knowledge ol water safely and training lo develop a compr8hensive range ol vttaliond qualifications and 8 series ol awards and education prograrnrngs wh￿￿ all have the aim ol prevenling drowning and 51opplng LJnneGes5ary k>5s of lile. In the lost five years. an estimated 312 people in the UK ond Ireland lost their lives to accidental drowning. Isource.. WAD 2017-20211. Water safety e(*Jcalion remains ctilical lo e￿Uring we can achieve our wsion ol natiws kn1th￿t drowning. Our charfty work isfunded through bolh ourc0mmera￿ and charllable aclwiti8s, ccxjpled wrth fundraising and donations from our members. volunteers and supporters. All prolils from RLSS UK EnterprSses, including our shop, training, consufiarw, awards and qualifications are distributed lo Ihe charity. In combination, these funding sources ￿loW RLSS UK lo continue its charitable work for UK and Irish communities THE ROYAL LIFESAVING SOCIETY RL55 UK eai ending 31 Decernber 2022 Our Impaei 2022 EDUCATION, TRAINING. AND PERSONAL DEVELOPMENT Key Metrics 1.Sm+ children educated in water safety via our FREE downloadable resources 48,000+ Rookie Lifeguard Awards presented. 37,475 Lifeguard Qualifications owarded. 50,000+ First Aid courses possed. Water Safety (Curriculum) Bill gains momentum receiving a first reading in Parliament in June 2022. 1.5rn+ chihjren wer8 educated In water sal8ty vla RLSS UKS FFIEE downloadable rosourc88. Thls wa8 ddwwed by a mlx ol school8, educators and leisure p￿derS In a broad r8tvJe ol educ8llon818etting8. In April, w8 launched a 8el ol new, lully re80urced, and flexlble primary school mal8rlals larg8t8d at thildr8n bgtw99n the 898s of 4 and 11 years. The Iherllallc ￿SsOn pLgns and associat8d r8sources were C￿ated in collaborallon with our water safety partners ID establish a stsndard for *hg del￿ery of water salety education in scho￿5 across the UK and Ir8L9nd. Central to t￿ concept is a wies ol short lessons which dlr8Ctly leach the four recognised polnls oi ihe Water Safety Code. Th&s8 allgn closdy wllh th? hedlh and wdlb&w 04aclwe8 ol the various naliwal curdcula and are class or hall- bas8d, racognising that Ihwe Can be barriers lo univers& school swiwnming and Wdler sal8ty education, where access 10 8Wmmlng poo18 might be r88tdcled. Cross-curricular lesson P￿nS IPE, Creative Arts, Geography. etc.) are also p￿ded lo 8utwrt an¢J augment Ire wai salety-speclfic s&gsluns and to a morè hollsllc approach to w81gr 8afely eclucallon. RLSS UK is focused on educating everyone lo enloy water safety. For Tnany yews, we have been worklrrfJ tlrelass to raise awareness of barriers and lobbying to try and push lorwords with Wting class-based water sglety education mandated In schook. We bdiev8 that onty wlth dass-based edLJcation And r8moving the insumounlable b8rriers for BDme schook lo trav81 lo pcKJl Sp￿@S, w￿1 ￿ be abl8 lo 9￿8 every child tha optx)rtunlly lo ￿aM crud& k￿￿edge and skllls lo make Informed decIsic￿9 and be sale arOUr￿ water. Support for teachw8 and ￿luC￿t0r3 C￿eS in the fom ol a Fkn'mary School as￿bty lo introduc8 tha top￿, almJ wth CPD materi8Js lor IhDS8 require further information. The assemb￿ CAn be delNered at the whole school. cthort. or classroom level. All lessons are lulty resourc￿1 and can be ad8Ptod lo suit the n88cls ol the thrners, the 8Ghool, and th8 teacher. as requlred. THE ROYAL LIFE5AVING SOCIETY - RLSS VK 15 1 Yeor endlng 31 Decernber 2022 Our Impoct 2022 92/ 96/. 94/. Iou9hl showed stron9 engagement with tho content of our educationol resource5. 09iÈed thol Ihe resource5 were Jppropriole foi the target age group greed our educational resource5 are eusy io use (knr 48.C(K) Rookie lifeguards 8tart8d thelrjourney on the ROW Lila Swng Society UKS p8thway In ￿22, wilh lh8 naw National Lh6savlng A￿ad￿Y off￿ing a raft of oppcrtunlll8s in lbf0sa￿ng and lrfeouardlng. W8 were ddighted to pr￿£￿t ovgr 48,WO Roc)kie Lrfeguard Awwds In 2022, an increase ol rrore than 175% on 2021, increasiro the number ol younger chlldrw learnlng Ilfe8awrrfJ th'lls. Prlmarily daslgnod lor ￿12-year-olds. ¢xJr Rookie Uleguard programme is start ol FILSS UK1118saviro pathway and gives chlldren th8 Skil￿ they need lo be conlld8nt In, ￿ or around water. With colourful mal8rlals and fun. varl actiwties, the Rookie Lifeguard scheme leaches Childr￿ how lo enjoy water safely, WhetI￿r in shallow or d88per water. Launched In 2011, SU[￿Ve & Save marked tho fir81 slgnlficanl change lo the wlor Ilfesa￿ng awards programme in ovor a quarter ol a century, bulldlng on the success ol the Rookie Llleguard award. In 2022, sU￿￿e 8 Save Awards increas&J SO% vs 2021 10 1.960. As 012023, Survwe & Save will bo repLicad by the Natwal Jlesavlng Academy INW. Tho Nallonal Lifesawng Academy INLA) launched in Od0b￿ 2022 anrj markad a shwt In thè way we recognise tho valuab18 COntritrArtion that lilesavgrs make to scciely. We've workwj closdy w￿h life88￿n9 Inslruclors, club8. commwclal leisure partners lo d8sw a flexible programme that can be d8lwèr8d lo more Ilesavers w)d enables more pgople ID enjoy water safely. For the flr81 Ilm&, award8 Irom thè RLSS UK Ille8aviro pyogramme can b8 utillsed l¢Mrd8 one ol our I1￿JuardIng quallllcalk)ns. Thks means that 8hould ol our Illesavers decide tw ￿8h to Irdn a8 an FILSS UK IKeguarcl, they'll already have 8om8 ol Ihe tr&nlng r￿UIred to pass Ih8lr a88885menl. tt is hoped that by making the jownoy from junior lifesaver lo lrfegu8rd more slreamlingd, more lilesaws wll con4dw a role as a Illeguare In Iha future. Thè RLSS UK reTn&ns Ihg leading provider ol tr￿nIng In Illesawng and li1ggUor(ling In the UK aThJ treland. awardirYJ 202,m)+ qualilicallons and awards in 2022. In 2022, RLSS UK qual111￿1 85.(KJ04 IndlvlduaL8 our Indu81ry-leading Nalicfial Pool Lifeguard Qualficatlon INPLQI. teachlng core1118swng such as pool rescue lachniqu8s, lileguarding theory, vital first ad s￿lIS and CPR. 2,200+ Water Llléguard IOVVLI andlor Nalk)nal Vr￿lk￿￿ BgaGh lllwJuwd Qual￿1callOn INVBLQI were awarded In 2022. These laihyed qualifications ensuro candidates have the appropdalg tho￿adge and dfills lo keep peoplè sale on beaches and in increa&n9￿ popu18r open water spaces, including aqua parks. RLSS UK aw8rded mor8 than 50,000 fir8t-ald qualthcations and bolt-on awards in 2022. Uniouety, our first aid awards Gan bo Gompletod as stand-abne awards or comblned ￿th wr some of our other awards and qualrticalions. RLSS UK18 youd to b8 an aclwe member of the First Aid Oualty Partnershlp group wth th8 Heamh and Safety EX￿utiVe (HSO, FlesuSCAtation Coundl UK IRCUK) and Met Pollce amongst olkws. This allow8 US the opportiJntty lo influonco the delNery ol effecb've111gsa¥Aro skills at Ihg highest levd. THE ROYAL LIFESAVING SOCIEIY- RLSS UK eor ¢ndlng Jl December 2022 Qur Impo¢t Z022 Driving inclusivity in lifesaving and lifeguarding At RLSS UK, we are dways keen to hdp as many people as possibk take part in ￿1r awards and qudificalions. In 2022 we rnad8 140 reasonab￿ adjustments to hdp bre8k down barf&8 cluring cow8e delwy or assessment s￿U81￿0￿S on behalf ol a candSdale WIKJ has a disabllily or dlffl¢ully which m8y tjace thern al a disadvantage. Its not a￿ayS possibl8 lo calw lor every candklate, bLJI we will do ev&rything we can lo ensure our awards and qualificatiork are as incluswe for as many candidates as posslble. . Having autism, the staff were very good at helping me understand what was going on ond whot I had to do for the theory and practicals. Thank you. NPLQ condidote As someonewith fibromyalgia and told I had to stop everything years ago. This course hos proved to me that I can still do things l used to enjoy and allows me to be an active memberof my community again. NPLQ ￿nd*dOte ,ty rf,, Trainer was helpful, altentive lo my needs as I hove dyslexia and continually checked on me throughout. First Aid ot Work candidute. ROOKIE LIFEGUARD Awards inrreased by mnr8 than 175U/p in 2n22 THE ROYAL LIFESAVING SOCIETY- RLSSUK ¢01 ending 31 D8¢embvi 2022 Our Impact 2022 CONSULTANCY EXPERTISE AND PARTNERSHIP Key Metric5 500+ lifeguards participated in RLSS UK industry-leading research 1,300+ UK accidental drownings analysed 1.4m aqua park visitors benefited from enhanced waler safely protocols S￿+ lifeguards participated in RLSS UK Induslry-leading research to revokJtiMise1118guarding. The RLSS UK partnered with experts al Chichester Univ8rsily, In collaborallon wlth Kings Cc4loge London, lo whance our understandlng of th8 Intricate mechanisms that enablo l11￿u8rrJs lo suslaln Ihdr allenlion elfeclivgly Dver extended periods across a range ol task difficutty 58Vgls. Tho ground-breaking prograrn ol reswch conslsls of seven studies, leveraging cuttlng-edge ey8-tracking iechnology. neurocognillve a888ssment tools, and innovative lilegugrd-specific deleclK)n t&8k81o e8t8bllsh an emthricdw vdid81ed approach lo monitor and enhancg Illeguard performance. cUrr￿llY undergoing peer rewaw, the rindings ol the St￿leS are get lo be shar8d globalty Mrilhin the n&xt year, promlsing lo ravolutionisg the field ol111gguarding and enhance the Safety ol bather8 wcyk1￿da. A focus on continuously wr qualifi'cations and awards. Ow eXt￿sive FYO9ramFn8 ol ow 1￿ qudifi'cations and awards Includes both vocatlonal and non-vccatbnal Illesavlnu qualific81ion8 in and out olthewaler. In 2022, buildirrfJ on our expert knowledge an(J continLJ8d Innov8lk)n, we have updaterj 8everd ol our qualillcalions to stay al the lorelront ol the k2tesl Ihinklng, Including our Ilrsl-dd Sulle. our NatIts￿l Vocati¢Jnal Beach Ufegu8rd Qua￿.￿CatIon INV8LQ) ond our sLIp￿lSOr qualilicalions. Drone Award In A￿1 2022, the RLSS UK lajnthed th8 UK and IreLgnd 8 fi'rst dron8 award, showcashg how18chndogy can be LrtI1￿&y lo enhar¢e water r&scu9s. Through a partnership wllh PSloled Aircralt Systems IRPASI and dron8 speciallsls Eagle Eye Innovation8 IEEII, the Innovatw Ernergency Rosponse Drone Pilot Award offtrs c8ndidales the opportunity lo acquire the 8kSlL8 and technical knowbdge ol opuating a drone to assist wth w&ler-based re8cues. Thls Is the fi'rst award ol it8 kind in the UK and offers RLSS UK c8ndldate8 th6 chance lo complete a unlquè waltr re8cue award. The Award was featured on BBCS ClSck programm8 and can be vivwecl on BBC Iplay8r. Surf Coach Award Th8 new Surf Coach Award ensLJres Surt Co￿h98 adopt the hlghest standards ofbeach safely, hdplng ensure the safety ol tha UK'S estimated 250,0003 Surfers. WiJking in partnwship with Surt Lllesaiing A&sociation Wales ISLSA Walesl, the RLSS UK developed the National Surf Coach ￿le5amn9 Award INSCW, an award deggned lo gwe candidates the s￿lI1C Iifes8ving skills to beC￿￿e a Surf Coach in the UK. The NSCLA h8s 8180 received 5UPPOrt frorn Surfing England ancl the Royd NalNJnal Ltfeboal Instllution IRNLD. rHE ROYAL LIFE5AVING SOCIETY - RL55 UK ear ending 31 Decernb?r 2QZ2 Our Impact 2022 1.300+ UK accidental drowning cases analysed by RLSS UK raise awareness of important risk factors. The anatysis, ￿thieh is based on dats fr(m key Sou￿8$ such a8 th6 Water Incldenl Database (WAIDI and the Water Incident Research Hub IWIRHI, has challenged some ol the p￿￿xIstIng assurnpllons about what it lakes to slay sale in the water and has ￿-h1Oh11Ohted the n&8d for 5P8cllic water safety education. Tha topics, whrh include cases rebtino lo swimming ability, water body, as wdl as the rde ol SUpe￿is￿)n. have workwy hard to generate discussion aroulld new, th￿9ht-pr0VO￿ng topics, lor examp￿, "Swmming ig Mtal, but Is it enough?. on Twll8r, gained high levds ol ￿gagement and was d￿ribed as"A great thread re.. water s&16ty." by Sharron Dawe OBE. As well as generdting impacttul narratwes to raise awareness ol laclors thal ln1lu￿ce droyning, in 2022, FILSS UK produced our flrst Inslght Report. tt collated findings from muttiple sources, again Rimed at raisino the prollk ol accidonlal drownlngs anLI tho asscriated tlsk laGtors lo wcouraoo people lo be tn¢Jre ￿gIlant In, on and around water. RLSS UK& Wortd tjvowning Pravanlion Day, 'DO ONE THING, ML180 ga'ned over lo,￿0 M8W8 C￿ social meala Cruise Ltners RLSS UK educated 1.375 crew aboard cruise linors lor the world* largo8t ¢rulsg company. RLSS UK provided the crew with ￿tal 111esa￿ng knowledge in water safely and CPR. Improving the safety of the ffeei pa8senger8. pr￿pand￿l¢, alm0812rn people Cru18￿ from the UK and IreL2nd each year with crew trainlng ￿tal to kegplro these P8S8engar8 sale onboard. RLSSUKdevelopsbespDkelrarQng S8￿C@s1OrrnanY88ClcXSand8r8Oxp&ls al ddlverlng C￿land praclkalc(w8ultancy Support to any business or ￿d￿￿1du￿ ￿1th liats'llties to ￿sIt1xS and 8taff around wal8r, Includlng events, constructlon and ouldo)r recreation. Accgleraled growth In RLSS UK Con8uttancy expands ihe footprint of p8c¥)le Imp￿18￿ by our water safely and guldance. In 2022, we quadrupled our number ol ccnsultencyproiects from riva in 2021 to 21 In 2022. Th8 Vari￿ ￿01￿18 includ&a those wort(ing with local aUthor￿les. propety developers, real eslale management, Induslhal bulldlng work. hotel8, outdojr educat1￿, aqua Sports ￿￿eS and ports. In jusl one ol our local authurfty projects, the rern￿ covered lake8 in 8 6CK)-8cre Sila, which attracts around 350.0 srtors ev8ry y8ar. RLSS UK Consultar￿Y supports landowners in rdalion lo their accountabililies for rnanaging water safety, Includlng special'sed health and safety seNces, risk ass8ssmenls, and re18vanl water safety Irainlng. Aqua Parks An ¥stimat*l 1.4m 8tW8 park visit¢y8 bgneflted from ￿ManCell water safety as a re8uII ol the RLSS UK safety accraditatlon. RLSS UK is the appoinled auditor lor the Aqua Parks Asso¢latlon UK and Ir81and. Insp8cling parks Ih81 have signed up lor the scheme agdnst th8 standArds sèl. In 2022, ALSS UK acciadlted 34 UK and Irish aqua parks, a 20% increase on 2021, with vlsllor numbw8 loldllng an esllm81od 1.4m. This further increase in the number ol aqua parks joining the scheme is a huge slep forward lor th¥ Saf￿ Df UKarKI Irish aqua park8 as we wort( to st￿dard188 water safety protocds acn)ss the Industry. 80+ mystery slte ￿sIty conducted on behal o( leading holiday and water parf< operators, safeguardlng the welfare ol thousands ol holidaymakgrs ancl visitors. The ￿ls115 invoW RLSS UK wr9senlats'v8s att8nding siles as gLJests and 8S5es5ing irTPOrtanl asp8cls ol water safely, ensuring safely standards are bang adhered lo and M￿nt￿ned al dl limes. THE RQYAL LIF£5AVINfj 5QCIETY - RL55 UK ehdlTh4 31 Oecernber 2022 Our Impact 2022 BUILDING OUR COMMUNITY Key Metrics 9.381 RLSS UK members 1.817 Jubilee Medallions awarded 764 lifesaving competilors 2 notional education campaigns S00+ RLSS UK Tnwnbers 101n￿ the Society In 2022, r8sultlrvJ in our total nurnber of rnembers reachlng 9.381. Our members help 8UPPC*t our WLxk. rai81ng awaMe&8 olwatv safety and sharlng IKesavlng knowledge arKI S￿119 In the community, dl hdoing to keep more people sale in. on a￿1 around w818r. The RLSS UK is o fonlastic charity doing great work to promote lifesaving and accredited qualif ications that are oll life skills that should be known by everyone. They are leoders in lifesaving and hove the Strength and opportunity to promote iheir values to Ihe wider community. RLSS UK Memb•r 2 Roy& ￿fe Saving &Jclety UK Nalk)nd camp&gn8 amplified the Importance ol water safety at Gritlcal Ilmes durfryJ the Drownlng Prevonllon Weth118-25 June 20?21 saw ￿9,000 chlldran ￿lUcat&￿ In water Safety In leL8ure c8nlr88 and lurthw 341,OCKJ educBted In schcds uslng our free resources. The Orownlng Prevwlion Wegk campwgn ggneralod 250+ press artlck88 - with over 50 MPS engaging wtth our FILSS UK evwl 81 Wgslmlnsler, hdthng lo further spread vital wa18r safely Thssag8S. 1,817 RLSS UKUle8avws awarded the Llmited-Edltlon Ratinvm Ju￿188 Med8llon, merklng ou￿￿ Ellzabeth111 Platknum Jul￿188. The award was based upon the award Qu89n ElIza￿thI1 c(Knpbted in 1941.11 was lo all ages and saw Illesavgrs from 6 to 88 year8 okj 8uccgs8fulty com￿et￿ the accdade. 764 RLSS UK M￿NberS Ehowcased skilllul prows￿￿ ol RUSS UK Iweswro lethnlques at our (V￿ championship evenl8. The National Speed Cham￿OnshipS ret￿m￿l In March. MAlh the National L￿e￿ill￿ Cha￿￿onshipS in Novembv. The events offer an opportunlty lo showca88 lifesawng 5kn11s lo w audience5 and attract ottr￿rE lo thg sixxI, THE ROYAL LIFESAVING SOCIETY - RL55 UK I I O l Year •ndlng 31 December 2022 Our Impocl 2022 Mixing olcohol and water is a lethal cocktail. Later In the year, our Dony Drink ar￿ Carnpaign d￿bled its reach on Ivs 2￿211. extending Ihe syead ol rlle&saging around th8 dengers ol beiw in or around wat¥ after drinking a￿ohOl. Building new partnerships to focus on reaching new, underrepresented communilies. It is one ol RLSS UKS core ffllssions lo enhance our visibility in underrepresented communi118s. This is why, in 2022, we proudly partnered with th8 BLack o￿ad Swim School IB.O.S.Sl, offering saverd joinl events to attendees from across the community. "By working wlh organisations such as RLSS UK, we Can act1ve￿ change the way people think about swirrvning and water safety. B.O.S.S is about reconnecting people with the water in an effortless and 8xciling way, bringirvJ new opportunilias to 8ngag8 an LJnderrepr6senl8d audience and18vel up in the aqualics industry.. _ AnnalEe Butler. B.O.S.S 522 new RLSS UK volunteers tralned In delwing our lilesamng awards to en￿e th8 ronlroducllon ol club 88sgons post-cowd. To support wr club network o1250+ dubs In r8crulling new uf8sa￿nQ volunle8rs post-c0￿d. RLSS UK wovId￿ tranlng lor 240 new Ro0￿e Insliuclors, 258 ngw knle5aving In81ruclors and 24 u1esa￿ng In8lruclor Tutors lo gnab18 new volunle8rs to access the requlred training lo lacilitala club sessions. Ywng 11198aver ￿1￿ spedal needs achleves Rookle bronze awards using unlque languagg ol swnbols and slgn5. In Eecernber, RLSS UK permitted the use ol Makaton In Its Rookl8 Lll8guard progr8mmè lor the fir81 limo. The Inbllalfve, whlch was pul lo￿ar(j by the SSgnposl Incluslon Speclallsl Swimmlng Club, enabbs children with communlcallon difficulties to take part in the I'lesaving award schem8 uslng Makaton, a unoue Lqnguage ol sgns, Syfnbols, and sp8ech. One Rookig Lifgguard has taken athanlage 80 lar, achiwng the bronze stage one 8nd two awards. In the UK, there arg 100,(K)O chlldr8n and adults uslng M8k8lon 8ymbols and and RLSS UK hopes that pemiitted use DI Makaton In It8 Roo￿0 programrne wlll help open up th8 pathway to mty8 futur6 Rodda lifesavers. 15 events and lestwals we coverad by the RLSS UK Watèr SalalyTèam keeplng thousand8 salg whll81 havlng fun In, on and around water. Events Included the Grgat North Swlm, the UK* tAggg51 ¢)Fxn water swim, and Secret Garden Paty, ich regular￿ attracts more than 35,OCM) Msltors. Ouryoulh Adviqory 808rd, bythg Youlh Adw'sors, were aclwethroughrMJl 2022, boostlng14LSS UKS m8d'a presence on TikTok, hO￿ing Youth Events and represenllng FILSS UK at events in London and Warwickshlre. More than £58,000 was fundraised by our commitled supporters, through activities and events throughout the year, despite economic challenges. The amount roised includes.. £20,000 £11,000 £1,635 $￿Ule(l by RLSS Trustee Jam8s Cosso Ir(m th8 Lfoyd's of Lond FouThJaUon In recognltknn ol Ils provlous work as Youth A(knsor, genwated by ProfesK Greg Whyta corry￿et￿O a 12S-mlle svAm In the rl Thatnes. was rI$9d by 17 fu￿ra￿Ser$ ta￿[0 part In Mthe a S￿&sh. was rJsgd through our Christmas app8￿5. i￿￿KIl￿g our ￿rtu￿ Christm8sTr88 8nd ChrislmasAppeal. THE ROYAL LIFESAVING SOCIETY- RLSS UK ear ending 31 Decemb•r 1021 Our Impgct 2022 71 #EverydayHeroes were recognised by the Society. The Youth Advisory Board focuses on new ways to connect with our 3,400+ RLSS UK members under 30 years of age. Our #EverydayHeroes are amazlng p￿8 who PLrt lh81r1rfe58￿lng skllls into in the community. Th18 year, hall of our heroes held a current RLSS UK qualilicatlon. Our ywngest IKesav8r wa8 11 year8 old and our dwerse range of rescuers also includ￿1 a lilesavlng cartn8 named Banditl. National Pool Lifeguard Quolification (NPLQ) funded for a Ukroinian teen. RLSS UK was Fl8as8d lo fund th8 ccmpbtlon of the NPLQ for Myk￿￿ Skydan, 17, a Ukrainlan natlonal was Imno with a UK host farnlly du8 to th8 ongoing conllicl in hls hom8 Country. Folkming completlon of the ccxJrs8. Mykol secured employmant as a part-Ilm8 lrfeguard. He* dso studying for a Digital Production qualification at college. K< When I qualified I was really hoppy. because it wosn't easy for me, and I didn't want to waste my chance thot mv hosts and RLSS UK gave me. - Mykolai Skydon THE ROYAL IIFE5AVING SOCIETY - RLS5 UK 112 1 Yeor ¢n4lng 31 D*¢ember 2022 Financial Review FINANCIAL REVIEW FOR THE YEAR ENDED 31 DECEMBER 2022 SUMMARY DesFxte the trading condhions of the past two years, the Charity has created a ￿ ol financiJ resilience. 2022 alk)wed us to expand our activty and reach in delwing our aims Bnd impthing our impact through the efforts ol our memb￿8. Volunlws 8nd Slafl. Flnancidly, our sale8 Imtyoved agan, and expendlture was Man￿a￿ to ensure IInanc￿l slthlty which 8nabled us lo increase our Charllabk8 spend wthout d8triThnt lo our rgseNeg and liquidity. INCOME Slnce 2015 we had seen Income well thve £5m every year t￿t with the closure ol leisure centr88 lor a numtsr ol months (Juring 2020 and 2021 Incorne was reduc&l, how8ver, the underf￿n9 operational SLJrpIus w88 still pos￿￿￿ dudng that perlod. SALES IMPROVEMENT 202212027 £000 Increose Decreose Total dooo 26 103 5.000 78 50 5.418 4.000 3.000 2.000 In 2022 reventje Increas￿1 to £5.4m12021 £4.4ml and thè ChArily (¥ealod a surplus ol Income over Exp8ndilure of £389k, the fourth 8ucce8lve ￿ar of sUr￿u8&S. 1,000 RLSS UK REVENUE VEXPENDITURE 2015-2022 I_I_IJ LMJ 2015 2010 2017 2018 2019 2020 2021 2022 Revenue Expenditure THE ROYAL LIFE5AVING SOCIETY - RL55 UK 113 1 Yeor endlng JI December 2022 Finoncial Review INCOME FROM CHARITABLE ACTIVITIES 2022 Inc￿￿8 from thatilthe act￿119& was £386k.1+51.5%1 again812021. TrL8 incr6as8 was predominanlly driven by the inC￿Se in Water Safety Trainng and education Und￿taj￿. INCOME FROM OTHER VOLUNTARY SOURCES 2022 income frorn Other Wunlary Sources Increased by £6k 1+11 %) agaln81 2021. Th18 Increase wa8 a r8sutt ol increased corporate sponsorship in the year. FUNDRAISING Fundraising C(￿tributed 1 % perc&tt of our total Incom8 01 £5.4m. Fundraislng and Grants ltsm pth of a longer.term 8mbltion lo diverslfy cxjr financid fflod81 to create greater linanclal 813bilily and redLK8 the reliance on our wrrenl key pr(￿uc1, Awards & ￿aIrficatIOns, stream. EXPENDITURE Wh11812022 Inco￿ ro8e by £1.04m1*23.7%1 again812021. 6xpwdllur8 lor period rose by £888k1+20.9%1 agoln8t 2021. RLSS UK will continue *0 optimis8 the managomonl of 8XFendllure incluth'ng lurther contract negotiati￿S and Ihg shrft Irom 'prlnl arKI posl. lo dioild resources (Incl￿jlng th8 usa ol Tahdah lor online Certllicales of Authortyl. 2022 choritable eypendllure Increased by £484k1+33.1 %) against 2021. RLSS UK'5 Expwdltur8 on charItab￿ Actlvlty120221 Awwd Costs Water Salely training, con8uh8ncy end YO￿$￿)n B8h8w(xJr change campalgns Research and Dovobpmenl Lllesawing Sport VoluntBer & Clubs S10.504 349,583 175,170 148,843 170,426 402.214 16% 18% 9% 7% 8% 20% Fducating YI￿ng Peop Cornmunlty Int8rnalK)nal 186,312 138,28J 73,440 58,859 4% CIDvernanGE 3% Total 1,993,634 THE ROYAL LIFE5AVING 50CIETY - RLSS UK euw ending 31 December 2022 Flnon¢iol Revlew CHARITABLE SPEND2022 Decrease £00 Increose Totol 2050 34 25 1850 49 94 1650 53 8J- 1463 57 1450 1250 GOS Our totsl spend on our charrtable aclmly in¢reased ty 36%, from £1,463k lo £1,994k W530k). RESERVES POLICY LSS UKÈ Trustees IDlrector818r8 raspongbb lor 8ts11ing mlnlmum level of free r8seN8s requlred to 8UPPOrt the charilyÈ operations, ensurlng RLSS UK hcAd8 suffidenl lunds to continue to operat8 al any Ilme, lo avo￿ financ dilllcuhlas 8nd to 8uslaln the dellvery ol core se￿08S lo bengftlarfg9.1118kes account ol pos8lLl& rl8k8 alm8 10 allow It￿ RLSS UK lo respond lo new opportunilles. RU8S UK Trustees (DI￿tOrS1 d818rmlne the level ol reserves requSred as part of FILSS UKS Strate￿C. opBrallonal and dgelary pl￿nI￿ proc￿ and our current t)ollcy Is Ihre8-lokl'. that the Genwal ReseN85 cov•r 3 month8 operating costs which currontty equat8B to £869K, At 31 Oecamber 2022, Gengral Reserves wwe valwd al £1.58m. 2. that th8 IlquldKy value of Curr8nt A35ets less Stock less Currant Llabllltles 58 above £200k. Al 31 December 2022, the vaue ol tho Liquidlly ReseNe was £1.43m 3. that the level of fr•8 r•s•N•s (Géneral Re8erves leB8 non financed Fix•d Ass81sl b8 b￿ween £1 Ook and £1mlIll￿1. Al 31 December 2022 the free res8rves flgwe wag £1.5&n The Trustees we aware Ihal these measures are all ahead ol target and the measures ￿11 be r￿eW9d and updated In light ol the current econorrmc climate and that these have been retri*d in April 2023. DESIGNATED FUNDS t)esignated Fund8 are funds identthed by FLSS UK Tnjstoes IDlr8clors1 lur supporting speclfic projects that fall wlthln the charitab18 activities ol the Charity On Ilne wth the stratagic business plan). They form part ol the UnreSt￿Oted funds ol the Charity and may be undBslgnaled al the ¢Is￿lI0n ol RLSS UK Trustees (Direclorsl. Al 31 DeGerr*)er 2022, D9￿gnated Funds totall&Y £29.431 12021 £93,664). Pro1￿8 funded from Dosignaled Funds durtng 2022 Included Bld ￿tiNJ, Glub LSfesavlng co￿SeS Cc*nmunity pibl 8cheme. THE ROYAL LIFESAVING SQCIETY _ RL55 UK115 1 Year endlng 31 Decernber 2022 Financial Review RESTRICTED FUNDS The charitys Flestrlcted Funds are subject lo restrlctlons on thelr use thr(nJgh the lems o18n 8ppeal or as requested by the donor Ihekj In accordanc8 th8 donor% requirem8nlsl. Al 31 Dec8mbw 2022, Fleslricled Funds totalled £79,041 12021 £85.3071. Projects funded from Flestricted Funds during 2022 incluc*d South Yort(shire Safer c￿Munit*S, Wast Mercla Water Salely, UK Search and Resc￿ and Lrfeguard Awards. INVESTMENTS The chariiy* geneol pothcy1810 inve81 mon8y that 18 not Immedlatdy rwulred to meet Its objeolives, Such thvestm￿ls are low to medium ￿Sk, and medium-term. Th8 Board has apprDV8d the following eth￿al polty.. Tho ehthty ￿11 not dlrectly invest in the PToducws or supplers ol tobacco. alcohol and 8rrnament8 or similar products nor directly invest in the securities of organlsgtbns involved in aclwrtie8 Incompatible With the objects and ethD8 ol tha chanty. Al 31 December 2022, th& Cththty had no r8saNes hdd In irwastment8. FIXED ASSETS Al 31 December 2022, th8 nel bock vdue ol fixed assets totalled £80,27312021 C157,2041, This kythmlnanlly relates lo RLSS UK8 IT harthare and software. TRUSTEE IDIRECTORI INDEMNITY INSURANCE Tnjslge (Dlraclorl Indwnnlly In8urance1£10,000,aoo li￿11 ol Ind8mnltyl was purchased lor the year 2022 for £2.9W. STATEMENT OF PUBLIC BENEFIT The RLSS UK pmwdès public ben81tt through reduclrrfJ drown1r￿8 and the impact ol dtDwnings In the community acros5 the UK and Ire￿lld, Our Trustees (Director81 have complied vlth their duty In aoc(Xda￿@ ￿1￿ the Charlli88 Act 2016 to folk)w the Chatity Commission's guldance on Iha operation of this put4ic benef￿. THE RQYAL LIFESAVING SOCIETY - RLSS UK ?or ending 31 December 2022 Governance OUR GOVERNANCE STRUCTURE Royal Life Saving Society UK PLSS UK) is re9iStwed as a charity in Engknd and Wales110460601 and tri ScotL4nd ISC0379121. RLSS UK is registered wlh Ci)mpanies House 88 a priwdle company Iirllil￿ by guaranlee130337811. FILSS UK has two vtholy-owned Irad'ng subsidiari8s, both Of￿0￿ gift aid back their profits to the parent charity RLSS UK, to gjpport RLSS UKS drowning prevention wort<, IQLUK Ltd- ￿lataS as RLSS UK'S awardlng org8nisalion. Regisl$red wlh Gompankgs House a8 a prfvale IiTnit& company1037197741. A￿vI81ed by qualrficallon wulalor8 including Office ol Qualthcations and ExaMinat￿n8 RwJulalion IOfquaD, Scollish Quailications A(Jthorily ISQAI and (kjalifications Wales. RLSS UK Enterprises Lld-operates As RLSS UKS onllng shop and catakydue. RwJis18rpAJ wlh Cornpanies House as a private 11mll￿ company (025591991. RLSSUKhasaslrong vo1un18ern8tworkdelfv￿Ing watersafetyme&£ages and Ilfesavlng swlls auossth8UK. Irdand and Internationalty. RLSS UK¥ volLJn109r structure includes RLSS UK TrLJslg8 Board, FILSS UK Afflb8&sadors, 47 RLSS UK Branthes and over 450 affiliated Ufesthng and Ulegu8rding Clubs. ALSS Ul< is recognised by Sport England as the govwning body Irx Lil8saving. RLSS UK Is a Membershlp Org8nlsallon, ryrca 9.CDO IndNldual Membars and 450 aflilialed GrJJp/Club Mernt￿r8. As a res￿￿ ol abrf)ve, RLSS UK has several functions and identttles (all workSng together to reduc8 drownlngsl, including charity, tradlng subsidiary. aw8rding org8nisation,' training organi881ion,' o¢)verninu bcKty,' membwshlp organlsallon 8rKJ v(Aunl8ry org8ni8alion. RLSS UK￿ mwn identity is 'lo ￿laY water safely,. ALSSUKisoneollwenly-seven countrieswho areanallonal branch olth&Fk)yal LileSaiingSoclgtyCommonweallh IFILSSI, with RLSS UK beiro the UK branch ol FILSS Commonwea￿h. Thg RLSS Ioriglnaly known as the Ul8 Samng Soclety) was lorrlled In 1891. In 1904, as Ihgrg was gre81 support lor tho efganisallon from the Royal Famlly, th@ society was granted permlssbn lo use th8 Royal lille and became th6 Royal Lile Savlng Sociely. In 1924, RLSS recelv8d lormd Royal Charter trom Kjng GEorgeV. UKg patron 18 th8 Fllght Honourable L¢Jrd Slorey. GOVERNING DOCUMENTS RLSS UK opeTale3 wilhln a con8titutional framework that Includes.. The governing document ol RLSS c(xnrn￿Weallh Iwhich indudes conlrc45 on National Branches across the Commonweallhl. The governlng thumgnt ol the FILSS UK IArtlcles ol A8SOC4atlonl. The rules applicable lo the members of the RLSS UK tshe Model c￿$11tu1lon lor &a￿hOS ol FILSS UK).. the Model CrThtitLjt￿1n fu Clubs aflllbted to RLSS UK. RLSS UK'8 Artlcles of As80clatlon State that RLSS UK'S objects are: To adv8nc8 h8aMh and 8av8 human Iwe8 by pre￿lIng drowrlng and in particulw lo.. 11 promote aducatkjn and trdning In.. th8 saving of kfe frorn drowning., resusdl8lKJn ol the 8PP8rwtty drowned.. the technlq(J8s of r&quscit8tion and first aid generdty,. and the skllls ol Ilfeguardlng. 21 promote the SFX)rt of life Saving. THE ROYAI LIFESAVING SQCIETY - RLSS UK117 1 Yeor endlng 31 December 2022 Governance DEVELOPMENTS IN GOVERNANCE We continue to inv&8t tlm8 and r8sourc8s into the RLSS UKÈ governance to ansure It is fil lo d81iver our charilab PLJrposes In a challonglng gnvironment. The efforts to itKrease the gngagem8nl of our individual members wth the deci%on-making proc&8ses of the SocAety following th8 adoption of '1 rngmber 1 vole, saw in 2020 a change in OLJr Art￿laS ￿rmIttIng G8ngral M991ing8 lo held rtually, theoby remomng some barriers lo partlcipation lor members unabb to attend such meellngs in person. In additlon, fomal consultation wth members and stakehold&s has hdped #iform the Board and ￿nfluenCed the decision- a￿"ll9 process in rdatK)n lo the Strategic Framework 2020-2025 and our lulure Infrastructure. Regular revi8WB, incorporatlng extern81 support, of pollcjes and practices ol the Board h8lp ensure Ih8t the Soclely continues to work towards meeting its oblectfves and that It OP8rates in accordance with statutory rgquirements and in a manner consistent with best practice gu￿ana9 publiTkned by the Charity Commission ol Eng￿lld and Wdes, the Ghatily GDmmisslon Ic* North8rn IreK8nd and the Scolllsh Charity Flegulalor. RLSS UK'S BOARD OF TRUSTEES (DIRECTORS) FILSS UK Is controlled by a 8oard of Trustoes IDireclor81. As RLSS UK Is both a registered charity and prwat8 company lirnilad byguaranl88, RLSS UK Trusleesare also ccynpany Llr8Ctors and beholdon lo bolh charily and company law. ALSS UK* Board olTruste8s (Directors? currentty Includes the Presldenl, Oepuly PreSId￿l, Honorary Tr￿S￿rèr, up to SSX elected Trustees and up to three appointed Trust￿. The lem ol office lor a Truste8 shall be as n8ar as possible lo th years from the date ol apwlntment. A Trustee (whether 9￿cted ef appointe￿ may serve no more than three succgss t6rms lor a total ol nine years). RLSS UK¥ Truslges IDlroclorsl ar8 volunteers who bdng Va￿ed 8xperlence ID RLSS UK from a range ol backgrouncl8. Names ol RLSS UK¥ Truslaes IDireclor81 can be round on page 25. The apwinled Trusl8e8 are appointed following an application and Inte￿eW proc888 w￿h Tnjstees and Senior m￿ageM￿t Team. The gI￿ted Trusta&8 are appc4nled following an applcalion process and a vole by thg membership through a 'one member one vot8, process. RLSS UKÈ Board DfTruslees (Oireclorsl has threa sub-c(mmi11008whweTrusloes wlh specSfic skills and eXpe￿￿c8 can locus on priority governance areas In more deiall Finance, Commercial PerfDrrnance and Governance. Org8nlsallonal Perforrnonce and Assurance Commilleosl. FI￿8 UKS Board ol Trusl86s (Oireclorsl Is supportad by a Legol Aokn"sor and Youth Advl80r. RLSS UK TrusteeB ID*actrxsl undergo Inductlon Iralning to Ixlef them Ihgir legal obllgatlons undw both charity and company law, the content ol Ihè ArtiC￿S ol Associallon, the structure and deciSi￿-MakIng process, the strategic framework, FILSS UK¥ 8usingss PLqn and recent pertormanc8 01 the Char4ty. Each naw Truslsè IDir8clort is provided with a copy ol Ihg Truste8 Handbwk whlGh 88ls out the charitys gxpgclations ol Trustees Ioireclorsl in lerrns ol governance and baha￿0￿. Ongoing training is provided as and when requlred and an annual budw is pmid&J lor this. RLSS UKk TrusleeG 1Th'r￿tOrsI do not r8CÉNg rgmunerall¢x lor their lime or s9Nices as Trustees 101r￿tOrSl and on dir￿tty incurred expenses are rambursed (lull d81ails (N) pag9 431. Appropriate Indemnty Insurance covar Is held for the Trustees Pirodorsl of the Charity and ol ils subsidiary IradiTrJ companies (In ling with RLSS UKS Artlcles ol Assocjaiionl. RLSS UK hBs 8 Trust88 C(thict ol Intere51 policy and register, there al Ttustegs ded8Te any conflict of interest. A Ghief Executive Ss apwinted by RLSS UK Trustees (Direclorsl lo manage the day lo day opwations ol the Charity. The Chl81 ExecutNe has delegated authority. as approved by FILSS UK Tnjslees (Dliectorsl lor dl oper81iond mallw8. These includg Key Management P￿SOnnel, who are the SgrNor Managemenl Team. RemuneralSon bands are set by tha TnJst88s and bwthrn8fk￿ annualy. IHE ROYAL LIFE5AVING 50CIETY RLSS UK ear ending 31 D¢c*mber Z02Z Governgnce Environmental, Social, and Governance (ESG) Initiatives In addknon lo Ils core obiecllves, tho RLSS UK also takes active measures to address ESG i&8LJes. ENVIRONMENTAL INITIATIVES RLSS UK aspire have a poS￿1ve Impact on the ewronment and be commltted to Pwng our pert In making a dlfference In th8 areas whw8 we operala, influenc8 and conlrd Water Pollution Prevention The RLSS UK recognises the Im￿anCe ol presoNin9 Ihe ouallty ol water bodles to 6n8uro the safety and well-being ot I￿l￿dual8 engaging in water-related acilwtl88. The 80cS8ty actwdy promotes Initiatives almed al prwling water poIILJtion and raising awareness about th8 delrimenlal gffects ol pollutanls on aquat￿ ecosystems. Through education campalgnsand partn8rshipswth eNVir(￿mental organisations such as SurtersAgainst Sewago, the ALSS UKempha&ses the need lor responslble waste management and the adoption ol SUSt￿nable praclices In and arouncl water bodl8s. Members of Ihe End Sewage Pollution Coalition and Sustainable Resource Management In ling with ils commllm8nl lo environffl8nlal suslainabilily, which Is embedded MAlhin our slra18gic Irar7work, thg RLSS UK promotes restky)slble resource manageTll8nt In ils oporatlons. The soclaly strfves lo mlnimis9 ils ￿olOgiCal footprlnl by adopting energy-etticient practices, reducing wasle gener8tlon, and ulllislng renew8ble resources whwevw possibl8. Thls year we L)egan preparatlons lor ISO 14001..2015 accredilallon wh￿h swci1Ses the reoulrements for us to txiild an envlronmentBI man&g8rn8nt SySt8rn. ISO 14001..2015 wll be ulllised by us to manag8 our ewronmental responsibilillas In a syslemalt rnann8r that ￿11 conldbules lo th8 susIBJnabllty loundatlon ol Dur slralegy, (￿rWaste m8nagemenl prograrn succ888fully d￿rted 50% olwaBla ganerated from landfills through rwling Inltlatfves. SOCIAL INITIATIVES Inclusive Water Safety Education Th¥ ALSS UK believes that eVeryOr￿ shcNJld have access to water Galety edUCat￿n, regardl8&s of thdr backgrouncl abilities. The society aclivety works towards incluslvlly by developing edUcat￿n31 resourcas and programs that cater lo dwerse audiences. Through partnershlps with community org8Th8ations and 8chods, the RLSS UK ￿sureS that ils water safety Inltiatlv&s reach individuals from all walks ol Ille. Thrwgh Dr¢)wnlng Th￿entiOn Week, we help ￿kn¢at8 over 1.2rn children. Prthded a scholarshlp fund ol t30,000 lor rnlgrants and indthduals from low-incomg b8ckground8, enabling them lo access our qualty edLJCBtion prooramm@s. r 48,000 Rook￿ libJu8rds started Ihurlourney on our pathway in 2022, wth lh8 new Natlonal LW8Sa￿n0 Acad8my offering a rart ol opportunit185 in ￿.leSa￿7ng and lifegua￿Ing. (￿r partnership with the ￿ack lknd Swm Sthool h&lp8d us focus on re8Ghing new, underrepresented communib'es. We made 140 re880nthe adjuslmenls to hdp br8ak down barrlers durfng course d￿￿ory ￿ ossessmenl sltualions on behaW ol a candidate who has a disability or drfficully which may plac8 th￿ al a disathantage. TFIE ROYAL LIFESAVING SOCIEIY RLSS UK119 1 Yeor endlng Jl De¢emb•r 1021 Governonce Community Engagement C4)mmunity engagement iq a k8y a5￿cl ol th8 RLSS UKts social initiatwes. The sooety enGL￿ra988 its M￿berS and vclunteers to aclively partlcipate in cornmunlly outreach prcurarns. ￿re they can share their knowledge and s￿lIS to promote waler safety. By organislng public events, w(Kk5hops, and training sessions, the RLSS UK loslers a sense ol commLJnity and empowers indiiAduJs to beC0n￿ acfvcthtes lor drowning FX8vention within their own naghbouthoods. Cxjr dedlcat8d 18am of volunteers contributed a total 0130,000 hours lo varicyjs cg)mmuntty projects. Including del￿erfng lh8 'save 8 baby, Iralning. even18. school vistts and environmental dean-ups. We provided training fu over 500 volunteers to ddiver lrfesaving awards. Pr8venling accidwts are a key part of our community engagerllenl plans and, on average, FILSS UK Pool Llfaguards prev￿1 1 probable In-waler acd￿￿1 every 6 minutes. Helping lo ke8p everyone 8afe In, on or near water. We collaborated with locd busines￿, governm￿( agencies, and oth9r ncn-profits to mumise iyjr Impact and addre88 mmunty nogds effectlvely. Drowning Prevention Advocacy As a knding drowning tmenllon charity, th8 RLSS UK18 d8(Ji¢al8d lo athioealing for polides and regulati￿S that prlorltisa water saloly. Tho 8wloly act1vo￿ engages with government bodies, policymakers, and gtaKehold8rs lo raise 8W8rgne5s obout the importance of drowning pr8vention measures. By leveraging ils 8xp8rtlS8 and r&%8arch, the RLSS UK 51rive5 10 influenc4 decision-making processgs and promot& the Implem8ntali(kn o18ff￿l￿e 81ralegi95 to reduc8 drownirvjs In the UK. Use our research to lobby Govarnment in legi8lalion la.g. water safely In the currlcLAuml and 18chnology davelopmgnts and help shgpe d￿l￿on-Making Re-launched 2022 tho All-Party Parll8monlary Group IAPPG) to eslabllsh more accessSble walar safety educatlon across the UK lo prevanl lulure drownings. The group prfmarily locuses on IK)w inlormation can better be integrated Into the educatlon 8y8lem, especialty lo those with exISt￿ig Inequallies and barriers, and cormiunltles 990graphlc81 laclors ReCruIt￿ our Irst 8ver Polttlcd Intwn Suppcxled wr Patron, Lord Slorey, lo cr&ale the fir81 ever Education Bill on water safety GOVERNANCE INITIATIVES Transparency and Accountoblllty The RLSS UK pLgces greal empha￿$ on tran8par8ncyand accounlabllily In fts governance pracNces. Thesoclèly adh8re8 lo rlgorous reporting sland8rds and ensures that Ils financial slalemenls and aCt￿￿tieS are accessIb￿ to public. By malnlaining open lines of communicalDn and providing regular updates lo Its mwnbers and 8takeholder8. the RLSS UK demonslrdtes ils commitm8nl lo @thica governance and wspon81ble dgcigon-malqng. Board mlnul8s gra publish￿1 on the RLSS UK websll8. Inlroducodlheengaging iniliatiV80f'Gettinglo KnowYourBoardolTrLJStees,' sheddlngllghtontha Invaluable ccntdbutions ade by each Iruslee. This initiative aims to not onty 5howca58 th8 irnpurtant work c8rried out by Iheso individuals but so lo inspke and encourage RLSS members to Cont￿￿&t8 th8 po&sibilty of b8wrnin9 a trustee themsdves. We Smplomented robu81 rlth manag￿ent practices to IdenttTy and rnitigate ￿>ten￿al rfsks to our operations and rgpulation. THE ROYAL LIFE5AVING SOCIETY- RLSSUK ear ending 31 December 2022 Governunce Ethical Codes of Conduct As a reputablo organisation, the FILSS UK upholds high ethical standards in all aspects ol its cs)erations. The socièty has established comprehen&ve codes ol conduct that guid8 the b8trk41iour ol its rn8mbers, volunte8rs, and staff. These codes emphasise inI￿nIY. professionalism, and re8txI lor all lndwidu￿5. By promoting ethica conduct, Ihe RLSS UK mwnt&ns a wsilive ￿ganISatIonal Cu￿Ure and fosters trust among its Stakeholders. Board Diversily and Inclusion The RLSS UK rfjcoonls6s the Importance ol dlverse p8rsp8Ctfves effective govwnance. The society act￿e￿ prcmotes board dwsity 8nd inclusion by seeking indiwduals from diffwent backgrounds a￿j experlences to seNe on its gov8rnlng body. By wllbracing dlv8rsty, the RLSS UK ensures that a ¥Mde raryJe of voices are repres8ntwJ in ils d8cis10n-ma￿ng processgs. leading to rnora comprthenswe and incluswa pol￿1￿q. In 2022 we partnergd wilh the Centre lor Diversity lo undertakeourflr81 evw Diversity Cuttural Audrt. We have undertaken a number ol diagnostic 8LmyS L*valoped by the Natuid C8ntre lor Dwer8ty INCfOI.' Internal 8taft stsNey Member survey Commer¢lal survey The review of RLSS UK& pollcies and procedures ￿ea￿d that the organlsatlon has d111gent￿ compiled an extens￿ set ol policies relating lo Equality, Dwersity, and IncbJsion IEDII. The majorily ol these poI￿leS and procedures were dgemed effeGtiv8 al providing RLSS UK staff wrth valuable su[*￿rt and guidance. Addltlon81ty. upon wlwng the RLSS UK w8b&te, rt Is evldent Ihal Ihgre is coMM￿M￿l lo enh8nclng Iheir EDI practices. To la¢lltato further Improvements. a coM￿h￿￿81ve aclicn pL9n has b88n develop￿1. These suggestlons Oim to bolster thè èxi%ling Ir8m8work and augment the organisalions commitment lo EDI. In 2023 UK wlll be recrultlno a d￿lIcate(l mwnber ol tstsff to lead crf) EDI I￿￿[al￿. CONCLUSION Th8 RLSS UK* commftmenl to environmenlal, 80cial, and gownance IÉSGI in￿l81veS relI￿S rts d8dlcallon to creating a safer and more 8uslainab18 lulure. Through its en￿roNMental initiatSves, the sod8ty Act￿lY works tOW8rds pr8vwiing water pollution. In terms ol social initialivas, the RLSS UK locuses on promoting Inclusfvg w818r safely education, cornmunily ￿gageMent. and drowning pravanllon advocacy. Laslty, the swlely uphold8 hlgh governanc6 standards through transparency, ethlcal codes ol conduct, and board dversily. By Inleoraling ESG prIncip￿S Into Its operations. the RLSS UK sets an oxample for organisalions wrthin th8 water salety sector and contributes to the overall well-being 018￿18ty and the ￿￿ronment. FUTURE GOALS AND COMMITMENTS Envlronmonlal Su8talnablllty: W8 alm to be a carbon nwlral c¢Ganl8ation by 2025. Social Impact: We plan to expand cxjr edwAtlonal ryograms lo reach ￿ 8dditlon81500,000 chllom and conllnue lo push lor a water safety inclugvo Gvrriculum for all chlldren. Stak•hold8r Engagement.. We will c(Inthnue to priorilise stakeholder engagement and actively listen to the v(xcas of our trxneficbar￿s and communbties. quallty. dlverslty and Inclu91on: Wo are commilled lo emt¢￿Ing dl the ￿Mm￿ndati￿8 from th8 Diwsity Cu5tur Audit. THE ROYAL LIFESAVING SQCIEIY RL55 UK121 1 Year ending 31 Dtcvmbet 2022 Governgnre PRINCIPAL RISKS AND UNCERTAINTIES ThroLJgh RLSS UKS Risk Control Framework, RLSS UK¥ principal risks and Ljncertantles have been Identlfi&J as follows lincjuding th￿r potential Impact on the charity, and steps taken to rnan3￿ and mitigat8 risks). Rlsk Mltlgatlon Society wll rnainlaln IlquSdily and a reservgs levd that allows it to contlnue the foreseeabb future. A8serves are ve the mlnimum level set for the SOc￿ty and are reviewed Month￿ by the Trustees and senior staff members wa a Board sub-group. Aans to create a Sustainab￿ medium terrn finance strategy linked to the Strategic Irarn8WOtk to address the risk and seek out grants inltlalwes lo 8lbwa18 the reduction in actiiity In the ￿lSUre industry. Linked to this is a short-lerm re-prioritlsatlon ol resources to support Commercial income but with a clear timeline to develop chthlable resources to meet the altns of the slra18gic framework. Tnls has Jso h￿hlighted that our plan8 to dIv8r￿ty Income into new Ma￿at5 and seNces are kn'mely. RLSS UK'S Risk Policy And Control Framework RLSS UK has a formal Risk Rg2isler and a Risk manage￿nI Policy b8se(Y on Gharlty Gommisson best pract￿e. Th& Rlsk ManageM￿t Pollcy and Proc8dures guidance holp RLSS UK empbyee5 and volunlegrs understand what risk management is, how RLSS UK should Identlty risks assocrdted with the achi8vement ol objectwes and that r18k management is embedded into day lo day aclmty. Risks are kdenlified and escalated up to the Board as 8pproprlale. Eath departmwl ha8 their own ￿sk ieglsler ￿lCh leeds Into th8 regLJlar Leadershlp Team meetlngs and RLSS UK'S man RS81< FlegSsler, Each ol the Boards threg sub- commillees are responslbb lor identlfylng rlsks In their specialist areas and ensurSng they are included on RLSS UK main Risk R8ylSter. The Board has ultimat8 responsibility lor ovwseeing the managgmenl ol risk- bolh identltyng stra19g￿ risks aryj evaluating the Mil￿a￿tIOnS in plac8. RIBk is a ￿ular on bjth the Leadarshlp T8am and Board meellng agandas. Internal Contro15 RLSS UK has 8 robu81 range ol pollcles and proc8sses Sn ￿ace to ensure they perform well ag8ln81 the sland8rds ol a range ol regulatory bodles 0,9. qudificallon rogulators, charlty regulators, fundralslng rggulators and sal8guarc41ng bodl98. RLSS UK has an annual 8Xtemal audit, organisalKJnal p￿￿OrManCe 18 measured on an ongolng ba818 through k8y Pertormanc8 indicators IKPD. FUNDRAISING AND FUNDRAISING REGULATOR FILSS UK is rggislered wlh the Funclraising Flegulalor. RLSS UK is commilled to following the Cod8 ol Fun(Jraislng Practlce. 8nsuring all FILSS UK lulldraising is leg￿, honest. open. transparent and accounlabla. There has been no fallure lo comply with a schem8 or any standard crted and no compk4inls werg made towards th8 organisalion, Tegardlng ils fundrai&ng throuJhout 2022. Monit(ying all fundraising activity on bthaM of RLSS UK has aN b9en carr18d out by ￿ttter. tralnecj p&d rnomber8 01 staff or, associated mwnbers ol the orgaNi8alion who ar8 also traned in lundralslng18glslatlcm 8nd have a vasled inleresl In the oro8nlsallon. SAFEGUARDING RLSS UK Safeguardlng - RLSS UK is c(xnmStted lo salegu8rdlng and prDmotlng th8 wdlarè of chlklren 8nd aclulls al ri8k and expects everyone invofved in RLSS UK actmty lo share this commitment. Safeguardlng is ev￿One8 wp(nsltAfily to b8 proaclwe in promoting good practice and creating a SUPPDrtwe envlronment. It L8 dso 8verycfieÈ respons1￿lty lo pass on any concerns in relation to questk)naile conduct. THE ROYAL LIFE5AVING SOCIETY - RL55 VK122 1 Year endln9 31 De¢emb•t 2022 Governance LEADING. SUPPORTING AND IMPROVING EMPLOYEES RLSS UK has a succassful AppreT)tieship Programme, ￿￿bling a nurnber ol local young peor￿e lo work WhI￿t studying lor a wort<-based qualification. A num￿ ol th8S8 8pprentic&s have progressed into lull lime robs with RLSS UK. W6 ar8 commilled lo staff d&ve￿ment and Slrfve to ensure 8taff reach their full potentHI, RLSS UK PAY POLICY In Setting pay levels lor our erllpkny8es, RLSS UK reviews 8aP8ries annual￿ in two key ways.. Awriewed ag8insl inflation IRPI 8nd CPI). ewewed wa a benchmarking exwase, whh Infjhhdual posts ￿nChrnarke￿ ag&nsl loc￿ and sector pay norms to ensure Ihal the r8munerallon 8el is lalr and in line with that generally pald lor slmilar roles. RLSS UK adheres lo the requlrement of the UK Governmwls Ngtiond Llviig Wage. FILSS UK Is commlttgd to openness and transparency (fft senlor &xecutlve pay18vd8, whh amount8 d18clos8d i)n page 43. STATEMENT OF TRUSTEES'/DIRECTORS' RESPONSIBILITIES Th8 Trustees Iwho are ￿50 th8 di￿lOrS ol RLSS UK lor th8 puryx)s8s ol company lawl 8r8 responslble lor tyeparlng Trustees. annu￿ r8POrt and financ￿1 statements in accordanca wllh appllcabl8 law 8nd United Klngdom Accounlln Standards (United Kingdorn Generalty Accepted Accwnlino Practice). Gornp8ny law requlres the Tru8lees lo prepare Ilnanclal slalemenls lor each year glve a true And fair ill8w of the slate o18tt8irs ol th8 ch8ri18ble company and the group and ol the Incomlng resoLJrces and appllcallon ol resourcgs, Includlng the incorne and exp8TrJilure ol the chadtable group for that period. In prepthng tho Ilnanclal statemen18, the trustees are required to.. 8ek8Ct 8ui18bl8 accounting Wicl88 and then appty them consistently.. cljserve the methc￿$ and prlnclples in the Charilles SORP., make jUdg￿nIS and estlmal8S that are reasonable and prudent. Slate whethw appllcable UK accounting standards have been followed, subl8cI to any material departures dlsolosed and 8xpl&ned In the Inanclal 818lemgnls', ancj preparg flnancid stateM￿lS on (he golng concern basis unless 1118 I￿a￿rOpriate to presume that the charity w511 conllnue In busSness. The Trustees are res$x￿Sib1e for keqjng proper aCc￿ntIng reo)rd8 that dlscloEe with reasonable accuracy al any Ilmo the flnanclal posllion ol the charity and to wablg Ihew lo ensure that the financial ststernants compty wlth the C(xnpanies Arl 2006. They ar8 8150 responsib￿ lor safeguarding the assets ol the charily and the group and h8n¢e re8s(￿able stqjs for the prevention and thteclicn ol fraud and other irregularitlos. The Trustees are resporLglble for the maSntgn8nc& and integrity ￿ the corporate and finanrAal Info￿ation included on th8 Ch3rftab￿ company& website. Legislation in the United lfjThJd¢Jn governlng the prep8ration arKI dlssemlnation of finanGial statgrnenls rn8y differ frorll legisLAti￿ in other jurisdictions. THE RQYAL LIFESAVINfj SOCIETY RL55 UK eor ending 31 Decernber 2022 Governance Statement as to Disc105ure to our ouditors In so lar Bs the trlkstees are aware al the lim8 01 approving our trustees, annual repc¢('. there is no relevant information, b￿n9 information neecled by the auditor in connection with preparing Ihelr report, of ¥thlch the group* aud￿Or ig unaware, and the trLAsle88, hawng TNade enqulries of felknw directors arKI the group¥ auditor that they ought to have Ind￿dUd￿ taken, have each taken all steps that helshe is obliged lo take 88 8 élreclor In order to make thernsefves aware ol any relevant audit information and lo establish that th8 auditor is aware of that inlorrnatlon, AUDITORS Tho Financld Slalemenls lor IIN8 yaar énded 31 2022 have been audit￿1 by RSM UK AlKj￿ LLP. Th8 tinancial stat8ments have been prepared in accordance wlh the prov18k)n8 appllcabl8 to small ccrnpanl&4 wlthln Part 15 of th8 Companias Act 2006 and in accordarc8 Wrth secti￿ 1A ol Financid Reporting Standard 102. STATEMENT OF GOING CONCERN The Trustees have gwen due r8gard lo th8 on-goiw Increased pressure Incorne strearns brought about by changes In econ0￿C condillons. They have conclLJded that the po811￿& bvel ol g6neral res8rves and a hea￿hY cash baance m8an8 that the going concem basls remans apwprbale lor th8 preparation ol Ihanclal statements. POST BALANCE SHEET EVENT The company IQL UK Llmtted was rnadg dorm8nl a11st January 2023 and all Incorne and expenditu￿ Iranslorred to RLSS UK En18rprlses Llmlled both bging ful￿ own￿1 Iradlng 8￿b￿dIa￿a8 01 The Floyal Llle Sthng Soclety- U.K. rovgd by tho 8oard ol Trustees IDlrector81 and slgned on behalf by.. ()eborah Hunt President Aoy81 Llfo Savlng Soclety UK Dale: 22nd July 2023 THE ROYAL LIFESAVING SOCIETY - PL55 UK124 1 Ye¢Jr ending 31 Decembew 2022 Potrons, Board Of Trustees IDire£torsl And Advisers PATRONS. BOARD OF TRUSTEES (DIRECTORS) AND ADVISERS Palrons: RLSS UK Palr(n.' The Rl. Hon. Lcfd Storey Sally Szark Appoinled 7 March 2028, Re￿gned 8 June 2023 Trustees IDirector$l who were Charity Trustees during 2022: Mark Smith pointed 14 June 2023 Mark Smlth Pro8Sdentl Flesignad 28 October 2022 lan Hut¢hln8 App)in18d 14 Jwe 2023 Deborah Hunt IPre81denti Board Advisors during 2022: Andrea Mackown Appointecl 28 October 2022, Re￿Oned 12 Jme 2023 James CosBons (Youth Adv180r) Resigned 1 Jung 2022 Cav8fi Burchell Resigned 28 October 2022 Chief Executive: Robert Gofton Bryan Flnlay Auditor: RSM UK Aud51 LLP, 10th Roor, 103 Gobmor8 Rw, Blrmlngham B3 3AG Margarat Bradley Re51gned 1 June 2022 Bankers and Investment Advisors: Q)ulls and Co, Sl martIn￿ Otfice, 440 The Strand, London. WC2FI OQS Rlchard Rlckwood Re8KJned 1 June 2022 Peter Moye8 Solicitors: Motor Industry Legal Semcès Limil#d t/8 NAILS, Canonlelgn House, Lower Ashl(n, Nr. Exelw, EX6 7RH Tlmothy Chadwlck IHonorary Treasurer) Reslgned 2 J8nu8ry 2023 The Roy8J Llfe sa￿n0 Sodety UK w15h8s to Say thank you to all the volunteers, membws, supporters, fundiasors, parln8rs and ernployees who work GdLgboralivdy wlh the Charity to prev￿1 drowritng. Helen Bull Alan Sutherfand Re￿gned 12 June 2(Y23 Davld Elllott Tha Royal Llfe Saving SOCI￿ UK IRLSS UK) Tho Drowning Prevention Charlly Registered Charity (England and Wales 1046060, Scotland SC0379121. Prlvale LIMit￿ by Gu8ranle8 Company131J337811. James Gth%8on8 Appdnled 28 October 21Y22, Resigned 12 June 2023 Trustees (Directors) who were Chority Trustees app¢inted after 2022 Wa).. ¥fft.rls5.org.uk E-mail.. inlo@tlss.org.uk Tel8phone.' 03￿ 323 0096 Llke us on Facebook- fa¢ebook.Cl*TVFILSSUK Follow us on TW￿leT- RLSSUK Sonia Rees (Honorwy Treasurer) Appointed 2 January 2023 Jam98 Lloyd Appointed 16 January 2023 THE ROYAL LIFESAVING SOCIETY - RL5S UK12 5 1 Yeor endlng 31 Decembei 2022 Independent Audltor's Repott INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES AND MEMBERS OF ROYAL LIFE SAVING SOCIETY UK Opinion We have Audit￿ th6 fin8nd81 stalmnls of Royal Life Sawng Soaety UK (the 'parent charitable ccmpany'l and rt8 subsidi8d88 Ith8 'group'l lor the y8ar 31 December 2022 which comptlse the Consolidated and Company Stat&m8nl ol Financlal Acllwlles. the Consolidated and Company Bdanca Sheel8. tho Con8olld81gd Cash Fknw Statement and notes to the fi'nancial Stat￿nIS, includlng sign11￿ant acccunling pollcies. The financlal reporting framework that has been applied in their preparation is applicable law and United ￿￿￿orn knounling Standards, including FFIS 102 "The Financial Reporting Slandor(l appliCa￿e in the UK 8nd Republic of Ireland (Unrted Kingdom Gen￿alty Acc9)t￿l Accwnting Practy'cel. In our (¥Jinion th8 fin8nclal stst8ments'. glve a IrLJ8 8nd lair view ol the slate ol the group 8 arKJ the parent charmable cotYP8nyS affairs as Bt 31 December 2022,. and of th8 groupb and the parent charitable Companys incoming resources and appllcatlon ol OWC88, Incbdlng thdr ￿nC￿e ar￿ 8xpenditura, lu the yoar th8n ￿ded.. have be￿ proper￿ prepar&Y In accordance with Unlled IfjNJdom G6nerdly AGcepl8d Accounllng l*aGllce.' and have been pr8par8d in accordance wth the Companies Act 2006. thg Charltkgs Act 2011, th8 Chadties and Trustee Investment (scotla￿1) Act 21X)5 and regulations 6 and 8 01 the CharflSe8 AcciyJnls IScotL4nd> Ragulalions 20C6 las amended). Basis for opinlon We have kxen appolnled audhor urKler 8ection 4411llcl ol the Charities and Trust￿ Investment (Scotland) Ath 2(￿, section 151 of tho Charlliag Act 20118fKJ und8r the Companies Act 2006 8nd report In accordance with regulaliork made unolsr ihose Acts. We conducted tJJr audll In accordanc8 with Inlernallcnal Standards on A￿￿tIll9 (UK) IISA£ WK)l and applicab law, Our responsibilities under thos8 Standard8 are further descrlbed In the Audilorb responsiblllties lor the audlt ol the financial statements section of our rep(xt. We are independent ol the group and parent charitable company In accordance wlth th8 8lhlcAI requirements that are relevant to our audit of the linanclal statements In the UK. Includlng the FRC* ElhlGal Standard 8nd we have lullllled our other ethlcal resprmslbllltles In occordBncg these requlroments. We believe thai the audll e￿der￿ we have obtained Is sufflcienl and appropriate lo prov￿8 a basis lor our opinlon. Concluslons rélotlng to going coneèrn In audltlng the financlal slalemenl8, we have concluded that tru81ee8' Use of the gdng COr￿ern basL8 ol accounfjng in the pr8parali(n ol the Ilnanclal 8talam8nls is appropriate. Based ￿ the work we have performed, we havg not Id9ntifled any matorial uncertainlie8 rel3llng lo events or conditk>ns that, individually rx collectivety, may cast slgnrficant doubt on ihe group8 or parent charilable company abilily lo conlinue 8s a going ccfjcern for a penocl of al18asl twelvé months from the finBnci41 statem8nts are Buth0ri89d lor Issue. Our responsibililvds and the responsilj'lilies of the trustegs wllh resrfjct lo gdng Co￿ern are descritrxd in the relevant 8ections of this repul. Other Information The other informatk)n comprises the inlormation Includ&1 in the annual report other than the linanaal statements and our audilDr's report thereon. The Irusleas are r8sporKwblg lor the other infonnalion Contained wthin the annual r8PCXt. (Thjr opinion on th8 financi81 stsl8menls doas not cover the other information and, except to the exEenl othen￿lS￿ expllGIIty slated In wr rep¢xt, we do rK)l exwess any form ol assurance Cor￿lusIon th6Mn. THE ROYAL LIFESAVING 50CIETY- RI55 UK126 1 Y¢gr•ndlng 31 De¢ember2022 Independent Auditor'5 Report Our resk)Ons￿I1ty Is to read the other infomation and, in doing so, con&der ￿ether the other information is materk31 inconsistent with the financid st8twNents or our kno￿edge obtaned in the course of the audit or otheTh¥ise appears to be rnateria￿ misstated. If w8 Idonlty such material inconsstencies (Y appargnt matetial rnisstalemwts, we are r8qulred to d8t8rmine whether this giv8s ris8 to a rnaterial misst8temenl in the financial slatern8nls themse￿es. 11, based on the work w8 have performecl, we conclude that ther8 is a material misstatement of this other infomialion. we are reoulwj lo report that fact. We have nolhiro to rgport Sn this regard. Opinions on other matter5 prescribed by the Companies Act 2006 In our opinlon. based on the w(Kk und&tsken in the cour8e ol th8 aLKIrt.' the information given in the diredors, ￿pOrt, prepared f(K the purposes ol company law and Included wrthin the trustees, annual report, lor the fInar￿Val year lor wh*h the flnandal staternayts are wepared Is consis18nt ￿￿th the Iinancjal statements., and th8 directors. report, included wthin the trustees. annud report. has been pr￿)ared in accordance wlh 8pplicat￿8 legal requlrernenls. Mallers on which we are required lo re￿rt by exception In the IvJhl ol th8 knowkgdg8 and undBrstandlng of th8 group 8nd the pBr8nl chthlabfe c(mpany and Ih&r ￿￿rOnM@￿t obtained In the COLJrse ol the audlt, we have not 1den1lfi￿ materfd mL88talements In the dlreclu8' report, includ8cJ thln the trusloes, annual report. Wo have nolhlng lo report in respect ol the lallowSng m8llers where the Cornpanles Act 2006, th8 Charllles Act 2011 and the Charities Accounts Iscolland) RegulatIc￿S 2006 las amwdedl requi￿ us to report to you il. in our opinlon.. sUllic￿nt, adequate and proper 8ccounling records have not b8en kept by th8 parent charrtable cornpany, or returns ad8quale lor our audlt have not b88n received (rom branGles not v￿lted by us., or the par8nt charil8iJe company financial slalernenls aw not in 8greem8nl with Ihe accounting r8cord8 arKI raturns., cx eertdn disdosurgs ol Iru$l888' wuner8llon sp￿￿59d by law arg not rnadg.. or w8 have rK)I rec8W all the Informallon and ewanallons we requlre lor (xjr audh. Re5ponsibillties of irustees As explain8d m¢Jre lulty in the statem8nl ol Irusl88s' reS￿￿bIlItieS S81 out on page 23 thg trLJStees Iwho are Also the directors ol the charilable company lor the purposos ol company law) arg responsible lor the preparation of the InBncial statemwts and lor being satisled that they gwe a tru8 and 18lr view and lor such intemal control a8 thg trustees d9termin8 18 nece858ry lo enable the pr8P8r8llon of financial 8tatgments that are tree from malthal misslalemenl, whelhw due lo fraud or error. In preparing the linancial slalemenls, the InJslees are respDrn&b￿ lor assesslng thg groLJpb and parent Charllablo companys ability lo continue 8s B going conc9rn. disclosiry, as 8pplcable. matters Telatecl lo going concem and using the c(kncwn basis of accounting unless the Iruslee8 8ither int￿d to liquidate the group or pwent charitable company or lo c8a88 operations, or have no r&alisllc ￿ternatIve but lo do so. Auditor's rèsponsibilities for the audit of the financial statement5 Our objectives a￿ to obtaSn reasonable assurance about thÈth8r tha fi"nanaal stat8ments 8S 8 whole ar8 free from rnalerkgl mlsst8tam￿l, whether due lo fraud or ￿or, lo Issue an audilorÈ report that includes cAJr opinion. Reasonable assurance is a hlgh level ol assurance, bulls not a guarantee that an audit conducted in accordance with ISAS IUK) will a￿ayS detect a material misslatemenl when it exists. Misstatements cAn arise from fraud or orror and are considered materid il, individualW or in th6 aggrEgat8, thw could reasonably be expected lo inlluenrn th& econr#nic deasions ol usws taken on the basi8 of these flnandal statements. THE ROYAL LIFESAVING SOCIETY - RLSS UK127 1 Year ending 31 December 2022 Independent Audltor'5 Report The ext￿1 to which Ihe &*ll was considered capable ol detecting irregularities. including frawj Irregularities are instances ol non-COTnpliance yvilh ￿w8 and regulations. The objectNes of our audit are to obtain sufflcient approprlat8 &udit 8vid8nce r￿ardIng cornpliance wlh laws and regulations that have a direct effect on the determination ol Mate￿￿ amounts and dI￿losUreS in the fin3ncid slalements. lo perform auijil procedures lo hdp identfy instances of n(1)-com￿Ia￿ with other laws and regulations that may have a Mat￿7￿ effect on the financial slal8m8nls. and to respond appropriatety to identified or suspected non-compliance with laws and regLJlaiions Id￿1th￿ durlng thg audit. In rdatlon lo fraud. the objectives ol our audil are to identify and assess the rlsk of mal¢r141 mlsslalement of the financial slat8menls due to IraLJd, lo oblain sufficient oppropriate audit ￿dence regarding the asse&sed risks 01 ma18rial misstatement due to fraLJd through designing and Impbmenting oppropriate rewnse8 and lo r6spJnd appr(wrial8ly lo fraud or Suspected fraud Id￿tIfied during th8 audit. However, it is the primary responsit41ily of management, wlh th8 oversight ol those charged ￿rith governance. to 8nsura that the gntilyb operations are conducted in accordatKe wth thg provisions of Laws and r9Julat￿mS and lor th prev￿rtiOn and ￿et￿tIOn ol fraud. In Id￿tIfying aSseS￿n9 rfsks ol matthd mlsslatement In re8pecl of IrraouLqrllle8. Includlng liaucl, the group audlt 8ngagement team.. obtained an undorstanding ol th9 n81LJre ol the s￿l0r. Includlng the 18gal and regulatory Iraffleworks that group and pareni charitable company opgrales In and how the Group and parent charitable company are Comp￿Ing wlth the leg818nd regulalw tramewLYk8', Inqulred of rnanagemenl, and Ihos8 charged ￿￿th gOvernar￿e, about iheir own idwllfic8tlon and as8e88m8nl ol the risks ol Irregulariti9s. including any known actud. SLJ5pected Ix alleged instances ol Ir8ud,' arKI dlscus8od malltrs about non-corllpliance with laws and regulations and how fraud mlght orKur Includhg agse88meni ol how and vkn8re the INancial statements may be suscepllble lo fraud. As a rgsutt ol these yocedure8 we conslder thè most slgnlflcanl laws and regLJlalions th81 havg a dlrgcl Impact on the IinanciJ slalemenls ar8 FRS 102, Charities SORP IFRS 1021, Compafiies Act 2(th, Charllies Act 2011. Charille5 and Trustee Investment (scotL￿dI Act 2005 and the parent charilatA8 ccKnpany* governlng ck)cumenl. We p&formed audit proceduros to detect non-compliances which may have a material imp8cl on the financial 81al8ments which includgj r8vl8wing the Ilnanckql s181emanls Includifjg the Trustees, Report, rwllaining alert lo new or unusual transaclbns whlch may not be In accordance wlth the governlng dooJmen18 and Insp8cling mlnule bcx)ks and other Internal records. Th8 most 8lgnificant L4w8 and regulations that hav8 an indirect impaot on the financ1￿ statements 8re th08e in rdalion lo èmployment law. Wa p8rtc¢rn8d audit proc8duNs lo Inqulre ol managgmenl whether the Group ks In compliance ￿th these Lqw and ￿UlatIOnS. Thè group audit engaqèmwt tgam id￿lif￿￿ th8 risk ol fnanagernant ovwide of controls and revenue as the areas where the flnancial slatements were wosl susceptible lo material mi5slatemenl due to fraud. Audit procedur8Y performed included bul were not limited lo testing manuat journal ￿tr￿S and othar adjuslmonts, evaluatlng the bu81ne8s rationa￿ In reLalion to sign11￿ant, unusLJal IransActions ar￿ transadlons wtgred into outs￿8 norm CDufsg of busine￿. challengino judgments and estimates and detailed suostsnllvg lesling ol revenu8. A further desthplion ol our rosponsibilitios lor the audll ol the finand8J statements Is locat&J cn the Fhancld R8POrtlro Counal s website al htlp.'l/www.Irc.org.uklauditorsresponslbllitlos, Thls dO￿riptIOn lorms part ol our auditors report. THE ROYAI LIFESAVING SOCIETY- RLSS UK ear ending 31 Decemb¢r 2022 Independeht Auditor's Report Use of our report This report is made exckJsiV8￿ to th8 m8rnbers. 88 a body, in accordance with chapt￿ 3 of Part 16 01 the Companies Act 20ffi, and to tha charitable companys Iruslees, as a thdy, In accordanc4 ￿th section 4411llcl ol the Charities 8nd Trtjstee Investment IS¢ollandl Act 2005 and r￿ulatIOn 10 01 the Gharrties Accounts (Scollandl RegulatKJns 2006 las amended) and the Charities Act 2011. Our audit work has been undertakai so that we might state to the members and the ¢haritab16 companyb Iruste8S those matters we are required to state to them in an aLJditor¥ report and for no other purpose. To the fvjllest eXt￿t permitted by L3w, we do not acc£pt or assume responsibllity to anyc>ne other than the ¢harilab18 ¢￿pany, ils merllb8rs as a body, and Its Irust89s as a body. lor our 8udil work. fly this report. or lor the oynion8 we have formed. Anna Spencer-Gray (Senlor Statutory Auditor) For and on behalf of RSM UK AUDIT LLP, Statutory Audhor Chartered Accountonts 10th Floor 103 Colmore Row. Birminghom. B3 JAG Dale 27107123 RSM UK AUDIT LLP is eligible to act as an audllor In term5 of 5ection1212 of tho Companies Act 2006 THE ROYAL LIFESAVING SOCIETY RLSS ux129 1 Y¢or qndln9 31 D•c*mb•r 2022 Finon¢iol Stot¢ments CONSOLIDATED STATEMENTOF FINANCIAL ACTIVITIES Ilncorpor8ting an Incom8 and Expenditure Account) For the year end*Y 31 De¢￿be1 2022 Unrèstrlcted Unrnstricted Ganar81 Deslgnatod R88trlct8d Total 2022 Tot￿ 2021 Notes INCOME InGom8 Irom donat10￿ & legac186'. rnb8rshlp 359.291 359.291 256,120 Olhorvdwlwy 60,318 80.318 54.350 419,609 419.609 310.470 ￿c￿e l¥cm charfiakyè actfv5tl8s 338,195 446 46,396 388,037 254,783 InCC￿ trorn trading acllwles 28 4.608,991 4,608.991 3.W,880 Inv￿Mernt Incorn8 3,091 3,Q91 147 Oth9r InGcYne 113 127,846 2a 5.370,999 446 46.396 5.417.841 4,379.Ice EXPENDITURE C08t of ral8lThJ fvndo.. Mwrbgrshlp 270.398 270,398 223.370 Olher vduntory Inccffle Tiadlng actNbll88 139,577 2.604.798 14,950 154,527 2.804.798 130,941 2,343.202 Inve51rnent 5,053 Expendlture cn ththla￿e actfvl. 3,019,828 14,950 3,034,776 2,697,513 1.￿2.$87 38.386 62.662 1,993.694 1,462,883 Total oxpenditur• Nel galn81008sesl on inv8&trneTht8'. 38 4,V22,413 53,336 52,662 5,028,410 4,1 ￿,396 Unle￿￿0￿ pai￿(￿$S1 on Inwn￿n1s ed 9glnllk)BBI on In￿St￿ntS NET SURPLUS IIEXPENDITURE) FOR THE YEAR 448,586 152.8891 16,26• 389,431 218,710 Tr8nsf8r between lurds 11.334 111.3341 MOVEMENT IN FUNDS 459,920 164,223 389,431 218,710 FUND BALANGES BROUGHT FORWARD 1.093,188 93,654 85.307 1.272.149 1.053,439 FUND BALANCES CARRIED FORWARD 1.$53,10B 29.431 7P.041 1.661.S80 1,272,149 Total recognised gains and105s•5 Th8rs ar8 no ￿ogniSed Gain5 ar knsses othw than thos8 shown abDV8. The 8urpkJs fcf th8 y88rlu CompBrd&8 Act wrw888 wa8 £389,43112021: £218.7101. THE ROYAL LIFESAVING SOCIETY - RL55 UK ear endlng 31 December Z021 FinaTrciol Statements COMPANY STATEMENT OF FINANCIAL ACTIVITIES IlnGorpor8ttng an Incom8 and Exp8ndtture Account) Forth8 y8ar 8nd8d 3108cernber 2022 Unr88tr1cted Unrethcted GenBral De51gnatv No188 Re5MGted Total 2022 Total 2021 INCOME Incorne from donath?ns & legacies.. Mwnbershlp (Xher vduntary 358,291 359,291 268,120 60.318 0.318 54,350 419,609 419.e09 310.470 ccfftj frorn charitable actNitieB 339.195 446 46.396 388,037 254,7&3 IncrMr8 from tradlno actlwtle8 2,425.761 2,425.761 687,387 lnveetm￿rt Incorne 58 Other Income #13 113 127,846 Ti)tal Income 2b 3,185,187 46,386 3,232,009 1,580,544 EXPENDITURE Cost ol rai8lng lund8'. Mgmber8h 270.398 270,398 223,370 Othar ¥Y)lunt8ry In¢0rn8 139,677 14.950 154,527 130.941 Tradlre actmtles 1,OB5,753 1,085,753 104,709 5,053 5,053 Expenditure on chothable Xtlvltles 1,500,781 14,950 1,515,731 459,020 1,902.587 88.385 52.602 1.993.634 1,462,883 Total ¢xpgndl¢w• Not gdn8100981 on InvoÈtm•nts: unle￿wed Galnl(10681 on In¥estments Reawsed g￿￿<￿58) (n Investmwls 3,403,368 53.335 52,662 8.SW,365 1.021,90 6b NET EXPENDITURE FOR THE YEAR P18.2011 152,889) (6,2661 P77.9561 rJ41,359) Transfer LEtwew funds 11,334 111,3341 NET MOVEMENT IN FUNDS P06,867) (64.2231 16,2861 P77,3561 (841,359) FUND BAJANCES BROUGHT FORWARD 1387,5721 93.664 86,307 P08,6111 132.748 FUND BALANCES CARRIED FORWARD 1694,439) 20,431 79,041 1485,g87) PQ8,6111 Total recognlsed galnsand losses There are no r￿09￿ls8¢1 9￿￿8 OT k)&8es ottv Ihw thosg ShO￿Tr akkjve. The surFlus ICK th8 year for Cunpank88 Act p￿8& was 2022 W277,3561120211£841.55911 THE ROYAL LIFESAVING SOCIETY - RLSS UK131 l Yeor ending 310ecernbei 2022 Finonciol Slotements For the Year Ended 31 Decernber 2022 CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2022 COMPANY NUMBER: 3033781 Notes 2022 2￿24 FIXED A&%Ers Tangible th'xed 43.WO 95,791 Intangib￿ fixed assets 5b 36.373 61,413 80,273 157,204 CURRENT ASSETS Portfolio fnv¢simwtg 386,395 239,729 t,W5,422 D8bl 608,(ya6 Cash and cÈ8h aqu￿£1*11S 1,789,493 1,158,445 2,763.W 2,4D3,506 cRED￿oR&. AKIOUNTS FALUNG DUE WITHIN ONE YEAR aa 1942,6771 (968,8511 NET CURAENT A88ET8 1,821.3)7 1.434,945 cRED￿oR8.. AMOUNTS FALLING DUE A￿ER MORE THAN ONE YEAR Bb (240,¢XKI 1820,(X NET ASSET8 1,881,580 1,272,149 FUNDS General 1,5&9,108 1.093,188 08￿gnat￿j Rest￿ct￿j 29,431 79,041 85,307 1,661,680 1,272,149 The financbal 51alemenls have begn prgp¥gJ In aGthanGo ￿1h rhe p￿￿On8 akwIG8ble lo wnall companw wlhln Part 15 01 the CoMpan￿S ￿t 2006. 4Jproved and authorlsed for188u¢ by thL• Board of Dlr•¢tor• and $lgn•d on Ilo b•h•lf by Deborah Hunt Dlractor Date: 22nd July 2023 THE ROYAL LIFESAVIPIG SOCIETY- RI55 UK ear endlng 31 D•teMber 2022 Financial Stotements For Ihe Year Ended 31 December 2022 COMPANY BALANCE SHEET ASAT 31 DECEMBER2022 Not8& COMPANY NUMBER: 3033781 2021 FIXED ASSErs TarKjl￿e fixed a￿t8 43,000 36,373 95.791 61,413 5b Intanglb* Ilx&¥ assets Irw88tm8nls 101 101 80,374 157.305 CURAENT A&%Ers PortfdK) IrA￿lments eb 7.833 7,&33 Da)lor8 Cash aThJ cash 245.091 81.738 277.261 2W,701 334,e62 575.89S CREDITORS.. AAIOUMTS FALLING DUE WITHIN ONE YEAR 1661.003) ie21,8011 NET CUFIAENT AS8Ers 1328,3411 145,9181 CREDITORS.. AMOUNTS FALLING DUE MORE THAN ONE YEAR P40,0001 (320,£￿ 1485.96n 1208,ei 11 FUNCJS gb Gener 1594,4391 1387,5721 De8lgndied Re8tr*t8d 29.431 79,041 93,eA4 85,307 The Iinanaal stat8manls h8ve been prepared in accordanca with Ihg ￿￿510￿8 aprlicable lo smal comwles wthin Part 15 01 the Compan188 Act 20C6. Appmved and authodsgd t Issuo by Iho Board of Dlrectors and 8lgned on Its b8hall by Daborah Hunt Dlre¢tor Date: 22nd July 2023 THE ROYAL LIFESAVING SOCIETY- RL5S UK Ear ending 310ecembeF 2022 Financtol Statements For the Year Ended 31 Deeember 2022 For the Year Ended 31 December 2022 CONSOLIDATEDCASH FLOWSTATEMENT AS AT 31 DECEMBER2022 2022 FlecondlKqtlon of nel incoming ro8OUfC•8 to nat ¢88h Inflow from operatlng acti￿tIes. Nel IncDrnlno r69(￿r£e8 Depreciation Inveslmwl Inc(xne 389,431 133,527 (3.0911 218,710 167.578 Equelisation of hvgslmgnl8 (Inc￿&18￿d8￿fr&8e h debto 417.326 I739,￿￿)) I￿re888) / decre&se h 8t￿9 1146,6661 S1,848 h¢rwo/ld8creaBg1 In c￿ltar9 1105.9741 P13,8221 Net cash hflow /(￿tIl0w> IrLYn LPBraling AclNilie 6B4,553 1515,493) 2022 2021 NET CASH FLOW FROM OPERATING ACTMfiE5 684,653 IS15,493) RETURN c￿ INVESTMENTS IntereBt ￿1Ved 3,091 147 CAPITAL EXPENDrruFIE FlJrchas8 ol lanoiN9 fix*Y ￿8015 148,0861 132,7001 DI5p08￿ 0ft8nglb￿ I1x￿ 88s8ts F￿rChase of htanglL* fi'xwj a858ts ol Irwestments 18,500) po,000] IS6.Sg61 152,71 Mov8rnent In co 831,048 1568,046) C88h 8nd rA8h eqU￿entS 31 DOc￿ber 1,789,493 1,158,445 1 January 1,158,445 1.728.491 Movomont In caÈh 631.048 1568,046) At31 DoGernb6r 2022 At1 January 2022 AngtyI8 orC*￿￿e Sn tw IdebtycaBh Cash flows Cash In hand at bank 1,158.445 1.048 1,789,49S THE RQYAL LIFE5AVING 50CIETV - RL55 UK ear ending 31 December 2022 Notes to the Finonclol Statements NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022 ACCOUNTING POLICIES The Royal Lme Sawng Society - UK 18 Ir￿OrpOrat￿ as a company limited by gL￿antee, registered in EngLgnd and Walos (No. 030337811. tt Is a180 wisler&J as a chaiity in England and Wa￿S (No. 10460601 and In ScolLgnd INO. SC0379121 The financial statement5 are presented in Sterling, which L8 the functional currency of the Comp8ny and Gr￿p. Monetary amounts in these Iinanaal statements have been rounded lo tha nearest whole pound. Tho foll￿n9 accounllng pdld88 have been used consistenlty In dedlro ￿th Items whlch are con81cler materid In ￿18￿0￿ to the Groups financial statements.. Accounting Convention Th8 finanoal statements are prepared under the h58torfcal cost conventlon Imodllbd to include the revduatth ol inV￿tMents1, In accordance 8nct compliancg wilh., Cil FRS 102, the Financid Reportlng Standard applicablg in the United Kingdom.. Illl Accounting and Reporting by Charities.. Statement ol Recommended Practico applicablg10 charil58s pr8parirYJ thelr aCC￿J￿IS in accordanca yrilh thg Financial R6portlng Sland8rd applicable in the UK and Republ￿ ol IreLgnd IFRS 1021'Charities SORP IFRS 1021 (second edlllon- October 20191'188ued by the Charity Commisslon,, Iliil Gompanles Act 2006,. Charllles and Trustee Investm￿1 (Scollandl 2005,. and Charitles Accounts (Scollandl Regulalt)ns 2006. Stot•rn•nt of Golng Concern The Trustees ackno￿8￿ge that th8 UnpreC&Y￿ted lovd ol unc&lainlycaused by unsl8bk8 econ¢Jnlc condilitsn8 and rapidly changing circumstancgs mèan that the judgements and e81ifflales r￿Uired by rnanagoM￿I are more cha11￿91rrfJ than under nom81 clrcum81ances. A5 881 out in the Dlreclors Rewrt, the Trustees have given due rggard lo the increa88d pressure on Sncome streams lyoughl abwt by uncertain econom￿ conditions and have concluLl8d that th& po&lwe18V810l gener r&seNes, a healthy cash balance anQ access lo Inlllallves rnade available by the Govwnrnenl mean that thg golnG conwn b￿$ remalns approprialo for11￿ P￿paratIon ol Ih8se financid Stal￿entS. The Trustees Gonlinue to FXq)aro and rfj￿eW romsed loreca81s as the situation develop8. The lalesl Iorecasts Indicate that. wlth Ihe incr8asgd hgadroom alfor(Jed by new funding rnenliL￿ed above, the Group and Chadty vlll malntdn sufficient quidity lo continue in operation l(x al18asl 12 months (rom tha 4Dproval ol Ih&s& financial stat8ments. Bosls of Consolidatlon The linanclal Statem￿t8 consolidate, on a line by line basis, the fi'nanc￿1 Statem￿18 of The Royal Lmg SO￿ng Society- U.K. and Ils subsidiary undortskjngs made up [0 31 D￿ember each year. dl Branch•s The Soaety is responsiblo for the Inanckql affairs of ils branches In accordance￿th the constitut￿n. kny branch funds have been consolidated in Ihoso flnanciaj slalemenls. Incom• Incorne is Man￿ dorlv8d from RLSS UK Mernbershlp le8s. the sabs ofAward and Qualrfications, and from FILSS UKS two trading sub5idiari9s, IQL UK Limited arKJ RLSS UK Enlgrprises Umited. AJI InGome Is includ8d wh the charity is enlilled lo the income, the recdpt ol funds Is prcl)able and the amount can be rellabty quantrfied, THE IIQYAL LIFE5AVING SOCIETY - RLSS UK ear ending 31 December 2022 Notes io the Fln¢nclol SlotementS Flxèd osset5 and depreciation Tanglble and intangiblo Iix&l a&8ets costing more than £4(Y) capitaised at cost. Dep￿lati￿ is calcula18d on a straight Iln8 basis ov8r the eslirnaled uselul life ol I1￿1 assets at th8 Idlowlro annual rates.. Fumffcure, Ilxtures and littings 15% Equlprnanl, database and software 33.3% Stock Stocks are valued at the low ol cost and net realsable value after making due allowance fly ¢A)solete and sk)w-movlw sl¢xks on a first In. fir81 out basis. Cost include5 all dlreGt cost8 and an 8ppropriale proportlon ol fixad and v8riqkJe costs. hl Donolions Donation8 and18gad8s are accounted for on a r￿Vable bas18. Trodlng Subsldiar1•5 Tha ￿￿rItY h88 twotr￿11ng subsidiaries, RLSS UK En18rpris8s Limll&l Icompany numb8r 25591991 aTrJ IQL UK LIMIt￿ Iccmpany nurnber 37197741. RLSS UK Enlerpri58s Llmitgd is the FILSS UK8 online shop and mall ordw catdogue. RLSS UK Entorprisos Limited sgKs lrfesavlng, Ilf8guardSng and wal8r 5aleiy woducts Ifrcffi award and qudlff¢atlon r6source8 10 merchaThJise. clolhlng and equipment.) shop,rlss.org.uk IQL UK Urn￿8d L8 Ih818adlng UK p￿der ol ijleguard tr&ning and the awarding bo￿ lor the UKb pr8mi8r po ¥laguard qu81ilc811on - the N81Son81 Pool Lrfgauwd Qualif￿allon INPLQI. The profil8 eamed by the companles are passed lo the Charbty by m￿S ol Glrt Aid. L•as•s Renlals payable under owrallno lèas68 8rè dealt ￿th on a stralght Ilna basls over the k88se term. Ikl P•niion costs Conldbutlons In respect ol tha Charty's dofi'ned contrlbLrtlon ￿nsIOn Scheme are induded In the expendrture f the year In ¥thlch thgy are pay8ble lo Ilw 8cheme. Charity opwales a dofined conlrityjtion scheme. The assets ol the schome ara 8epara191y from IhD58 of the Charity in an independenlly admlnlslered fijnd. Tha penslon Cost eharge roprèw)ts conlrltxjtions payablo ty the Charlty lo the fund and amounted lo £36,24812021 £30,105). Inv•stfflenti Inveslmenl8 are slated 81 market value at the Bdance Sheet dat8. Th8 Slalemenl of Flnancw Aclthlles Ir￿ludeS net gain arising on revaluation. Im) Volunteers In vbw of th8 large numtW8 of volunlew8 and their va￿.ng part1dpal1￿ Sn th6 act1￿11￿ of tre Charity, it L5 not p0S￿ble lo quantify the financlal valu8 ol their wc*k and hence no such value18 Included In th8 Finana St8tgmenls. THE ROYAL LIFESAVING SOCIETY RLSS UK130 1 Yfyor •nding JI Dee*Mber Z022 Notes to the Financiol Statements Allocation of Expenditure- Statement of financial octivities Expenditure ￿ recognis8d on an accruals basls as a118tility is Incurr&J. Exp8ndilure is report￿1 as part ol the expendkture lo which It relates. Costs of generating funds wmprise the costs a$s(￿lated ￿th meMb￿shIp, fundraising, consultancy, inve51menl m8nag8m8nl and the com￿8rCIal trading costs olbranches andthe subsidiarytrading companies. CharItsb￿ gxp8nclilur8 cowprI5es those costs incurred by tha Charlty In the delhBry ol Sts 801iwUes and sernryces for its beneficiarie5. It includes both costs that can be allocated direct￿ to such acth￿￿￿5 and thos8 Costs of an indir8Ct nature n8cessary to support them. Gov8rnance costs Include Ihose costs assoc1a1￿1 wlh meellng the conslllutlonal and stalutory rwu1rern￿lS ol the Chthty and InclLKlg th8 audit lee8 and costs linked lo the Strat￿10 Tnanagement of the Charlly. AJI costs aro albcaled between th8 expenditure categories ol the SOFA on a basis desgned to refl￿1 thè use ol the re80urce. Gosts reL911ng lo a particular acliwty are dltxaled dlreclly, other c051s hav8 b9en allocated lollowng salary apportionrnent cakulatlons. lol Fund A¢¢ovnting Generd funds are unr881ricted funds which are avallable for u8e al Ihg discretiw of the Dirgclcys In ILJrtheran¢g ol the gweral obJ8cllves of the Charmy and whlch have not been deslgnated lor other purposes. D8S￿nated funds comprise unreslricl8d that have been sel a8Ide by the Dir8Ctors lor particular purposes. ReStr￿ted lund8 are funds thlch are lo be used In accordance wth 8pocKl¢ reslricllons Smposed by donors or whlch have bean rals8d by the Gharrty ILY particular purposes. The costs ol ralslng and adminlslering such lunc18 8T8 charged against the spgcific lund. The and use ol each restriGlgd fund Is sgt out in the notes lo the finwKial slalemenls. Judg•m•nts and •stimatlons In ap￿Ing the accounllng Oioe8, the TnJsle88 havé made crillc81 accounllng ludgernents, estlmat8s and Assumptions aboui the carrWng amount ol the assets and Ilablllllos. Thasa esllmales and assumpt1￿S arg b888d LY) hislorkd experience and arè revlewed ￿ a conllnu81 basis. The ctltical accounting judgements, estlmatas and assumptions that have a m8lerlal effecl on the amoun18 recognis8d In the financial slalemwts lor both the current and ne￿ linanclal years arg dIscuss￿l b8k)w. Stock Is valued al the bwer of co81 and net realisa￿a value art8r making dug allowance for cl)$01918 8nd slow-moving stocks on a first In, first out basis. Deweckatlon Is calculated on B Stralghl Ilng basls over Ihe 8sllm81ed us8fiJl1rf8 ol ffxed Bs8el, bdng 15% lor furniture, flxtures and Illtlngs at* 33.3% lor 811 other fixed a8S818. Legacies are included when the control cNer thè rights oraccessto the eccmomic benefit has pasg&Y lo RLSS UK or when il becomes probable and more likety than not that th8 gconomic benglrt associated wlh th transaction or girt wlll Ik)w to the chadty ond the monetary amount or valu8 ol Ihg income can be measured rdlabty And the costs Incurred lor Ihg Iransactlon an(J lo COMp￿te the transaction can be measured reliably, THE AQYAL LIFE5AVING SOCIETY - RLSS UK egr endinu 31 December 2022 Notes to Ihe Financial Stotements ANALYSISOF INCOME- GROUP 2022 2021 MEMBERSHIP 20.737 338,554 15,0001 261.12Q Mernbwship fe•8 359,291 256.120 OThER VOLUNTARY INCOME Fundralslng Legacle Corwate donations Othor 5&793 3&364 1.626 16,986 60,318 54.350 OTHEA TFLIDING ACTNITIES Commerelal tradlng 4.60B,991 3,885,860 INVESTMENT INCOME Intereet rec•lved 3.091 147 FROM CHARITABLE ACTivmE8 Award6 26.355 Watw SalotyTr￿nIttg 252,731 153,287 8ehavlour Change Camp￿& R8s8arch & Dov8lopm8nt Lif88aving Sport Volunteer & Club8 1.0ts) 31,534 10,298 8.034 9,738 Educatlng ￿n0 P￿*Ple Cornmunlty ￿t￿Ch 24.679 8,108 452 8,281 48,545 386,1)37 254,783 OTHER INCOME othw 113 127,848 5,417,841 4,379,1C THE ROYAL LIFESAVIP4G SQCIETY - RL55 UK138 1 Year endlng 31 Deeemb•r 2022 Notes tolhe Financial Stoiement$ 2b ANALYSIS OF INCOME- COMPANY 2022 2021 MEMBERSHIP 20,787 15.0001 M8mbwslip 1808 338.554 261,120 359,291 256,12D OTHER VOLUNTARY INCOME Fundr9Wng 58,793 38.364 CKrtporale Oxaiions 1,525 15,986 ot￿r 60.318 OThER TRADINQ ACTIVITIE8 Commwdd Trading 2,426,781 887.387 INVESTMENT INC(MIE Interest recdv8d 2.846,869 1.197,915 FFIOM CHARITABLE ACTNITI&8 Aw8rdB 54.078 26.355 Wal& Saf6tyTrdnlng 262,731 153,287 e8hBvlow Ckn8nog Carrpwons 1,000 Re88Brch & Dwdcprn￿t Lwng Sport 31,634 10,298 Vdunleer & CknLK8 8,034 9.738 Educating Young Pw 24,579 8,108 C(Knmunity Outreach 0,281 452 oir 46,546 254.783 386,037 OTHER INCOME 113 127,646 1,580.544 3,232,009 THE ROYAL LIFE5AVING SOCIETY - RISS UK eor endlng 31 De¢emb¢i 2QZZ Notes to the Finoncial Stotement5 3a ANALYSIS OF TOTAL EXPENDITURE-GROUP Other Dlrect costs apP￿%10ned cost8 staff Costs Total 2022 Total 21Y21 Cost ol generallng Incom Mombershlp Membsrshlp 113,928 70,364 81106 270￿9B 223,370 Fundral8lng FUndra￿r￿a 67.699 6,468 90.a76 154,527 130,941 OtherTradlno A¢￿￿tIo8 c￿Ty￿￿￿4 Trading 709,826 1,896,173 2,604.798 2,343.202 Inve8trn8nt Management co•1• Investment manaaml 4917 1.136 Charltable ACtI￿tIOB Awards 188,149 148,376 46,559 132,555 96.790 68,es2 310,504 349,583 259,821 286,903 Water SBfelyTralnhg Behavlow Changg Campd9n8 & Dw*pm8nl 101,645 73,625 175,170 121.733 SB,894 85.176 26,273 148.843 54.448 Llf&3thrvJ Sport 78,159 65.811 36,466 170,426 120,697 untw & Clu 246,794 46,848 110,674 402,214 312.588 Educg15ng yo￿0 Pewle 111.425 3,￿1 61,306 166,312 132,373 Comrnunlty OLrtrea 89,463 6,013 42,807 13B,283 112,766 Iniwnallon 20,854 17,330 28.258 73,440 70,335 23,485 9,053 25,721 58,859 11,222 1,054,844 381.624 $67,486 1,993.634 1,462,883 1.939.813 2,353,514 735,068 5,028,410 4,160.396 THE RQYAL LIFESAVING SOCIETY - RL55 UK ear ending 31 December 2022 Notes to the Flnonclol Stotement5 3b ANALYSIS OF TOTAL EXPENDITURE- COMPANY other apportlonod C0618 staff GO8ta Total 2022 Total 2021 Co•t of gweratlno Income memb￿0h+P 8mb8rshlp 113,928 70,364 86.106 270.398 223,370 Fundralslng FLndrth8lng 57,899 90,376 164,627 130,941 Oth•rTradlno AthlvMI•8 Sthsldiary undertakhgs 709,625 9,M7 387.121 1,1)85.763 104.709 Inv•strnont managomont co Investment rnanagernenl 3,917 Charltabl• acts￿11?• Award9 168,149 45,559 96.796 aio,504 259,821 wat￿ Safely Trainlng B￿a￿0￿r Ch8ng8 C8mp31gns 148,376 132,555 68,652 349,683 268,903 101.645 73,82S 175,170 121,733 R8seHrch & Dbvdoprnent LIf8&8￿[￿ SrK)ri 58,894 65,178 26,278 14B,843 54,448 78,159 56,811 26,456 170.426 120.697 V(thJnlew & Gbbs 245,794 46,846 110,574 402,214 312.586 EthcAllry YI￿ng P8ople 111,425 3,581 61,30e 166,312 132,373 Currtvjnlty Outreach 89863 6.013 42,807 1a8.283 112,766 Intern8tthgJ 29.854 17,330 26,258 73.440 70,335 Govwnwc4 23.480 9,853 25,721 56,859 11,222 1,054,644 881.524 557.486 1,993,634 1,462,883 1,939,813 487,348 1.102.204 3,509,365 1.921,903 THE ROYAL LIFESAVING SOCIETY - RLSS UK141 1 Ye¢Jr ending 31 Oecember 2022 Notes to the Flnonclol Stotement5 4a TOTAL EXPENDITURE- GROUP Total expenditure in¢lude$ the following.. aenernl Designated Restrfct8d Total 2022 Totsl 2021 Staff ¢061s 1,906,414 33,393 1,939,813 133,527 1.B94,102 Dwr8ciati I38￿27 167.678 Arnounls due in respect ol.. Audll 36,600 86,51)J 33.640 other 8w%Iceg 9,045 94471 2,217 0[￿rating ffjnlab- -0th 93,471 76,978 4.0&8 stall co8t8 comprf8•'. 2022 2021 IHr18B 1,734,000 1,455,7N Soc1818ewrfty costs P8n8K)n ¢osts 169,565 137,564 36,248 30.431 1,93B.813 1.62a.699 Th• av•ra9e number ol Per￿n• omployod by tha amup th1• y•ar w•rn os lollow4,' 2022 2021 2022 NO 2021 NO CIr￿UY ch8rllab Fundraidng 45 42 and adrnI￿3trAtKJn 57 51 Thg dlrector8 Ilsled on page 25 are All vdun188rs and are IhetBforo axclud8d. Th• wnolum•nts of four12W21: fou￿ m8mb8r• ol ataff. Inc￿dIng b•n•lt• In klnd, ar• ¥¥6th1n th• T￿9•¥. 2022 2021 No No £FAJ,OJ1 to t70,￿ £70.fA)1 to £80,CM £80,(￿1 to £GO,O( £l(K),001 10 £110,orJo l &npk)ye8s earnhg more than £60.000 part1clpal￿j in th8 scheme. THE ROYAL LIFESAVING SOCIETY - FILSS UK142 1 Ygor ¢ndlng Jl December 2Q22 Notes to the Financlol Stotements Tho total emoluments for key management porsonnol, oxcludlng pension, Induding benefits in lund were: 2022 2021 Key mem1￿$ 01 Staff Chiel Ex8culw8 orfi 102,573 82,112 96.984 Comm&cid Director 73.897 reclor of Oper8lions Di￿￿01 of Flnance & 261 84,100 48,e89 42,949 Dir8Ctor ol Charfty 77,1&9 74,044 TO￿ Key Membgrn of Staff 310,748 3S1,974 The Director of Operations loft in November 2021 and was not repth8d. The ratio ol our hlghgst salary to our medlan Salary IS 5.4..1. In 2022 one12021.. Iwol RLSS UK M￿nberS ol statf recdved rodundan¢y and tgrminatlon paymwts. 2022 Fleduntjancy & Settl￿ant pasyn￿¢S 500 9,768 Dlreclorn, remuneratlon The Olr8ctor8 n6btherr8C8ived norw8iv8d any emOlU￿ntsd￿rln9théYOOr(2o2I'. Nif). Indemnitylnsuranceof £10,000.tsJO wa8 purchaBed during the year lor £2,900. Out ol p¢*(el expenses were rwmbursed lo director8 as lollow8'. 2022 Numb•r 2022 2021 Travel and 8uhl8tthK 10 4.S48 610 In 2022 no12021'. nlll RLSS UK TnJ81e8 paym8nl for professlonol servSces supplied to the chaiity outsido ol Ihdr Tru8188 c8paclty. 2022 Number 2021 Nurnbw 2022 P•ymentBlor Pffjf68donal 18wvkoB Related Partlos Thore was ng DlreEtors P021.. nlD and no W Man￿8￿￿1 personnd12021.' niD had Intwost In rekilod partbs Ihal wer8 invdved in tran8aclion8 during 2022. OIRECTORS - NIL KEY MANAGEME￿ PERSONNEL- NIL THE ROYAL LIFE5AVING SOCIETY - RL55 UK143 1 Year endlng 31 Deeemb•r 2022 Notes to ihe Flnon¢lol Sloternents 4b TOTAL RESOURCES EXPENDED- COMPANY Goneral D8Blgn8t8d Re8trlctad Total 2022 Total 2021 TO1￿ r85wrc88 8xpgnd8d include the following.. staff costs 1,196,789 33,399 1.230.188 1.092.434 Depreciallon 183,527 133.527 187.678 Arn(xJnts du8 h of.. audlt 23,155 23.165 21,640 . Other seDAces 2,445 1,357 lea888 Wtd8- Prop 94471 93.471 76.978 - l)th 6.508 6,603 4,058 Staff wsts compns8'. 2022 $aLgr￿9 1,734,000 938.704 S8CUrtIy COBIB 169,665 88,711 Pen&on c0618 36,248 19,620 1,939,81a 1,047.025 4c INVESTMENT& TRADING INCOME GFIOUP 2022 2021 In18r881 w8ivab18 Bnd c8fAlali88d d￿ld￿d& 3.091 147 Iwest r￿￿aLle an¢J capltalsed dDild8nd8 THE gOYAL LIFESAVING SOCIETY RLSS UK144 1 Yfror endlng 31 Oecernber 2022 Noles to the Finonelal Statementj GROUP AND COMPANY TANGIBLE FIXED ASSETS Equlpmant COST Al 1 January 2022 Addltions 946,545 48,098 LYsr4xaLs Trgnsler to Inlangibb Assats At 31 tknbBr 2022 994,641 DEPRECIATION Al l Jonuary 2022 (*aroe lor the year 850,754 ,987 Di8pos&Lq Al 31 Dwmber 2022 9￿.741 NET BOOK VALUE At 31 D8c*rt*)er 43.gOD Al 31 llecem￿ 2021 95,791 Sb GROUP AND COMPANY INTANGIBLE FIXED ASSETS Equlpm•nt COST At 1 Januwy 2022 92,120 8,5QKI rh8posals Transfer frcm Tar¥ditJ8 Assats At 31 Oecerrtt)er 2022 100,620 AMORTISATION At 1 Jarnu￿ 2022 Charge lor the year 30,707 33,540 On Dlsposa Al 31 DeceFnb8r 2022 64,247 NET BOOK VALUE At 31 Dxernbv 2022 26,373 At 31 Lknbw 2021 61,413 THE RQYAL LIFE5AVING50CIETY- RL55 UK ai endltsg 31 Decernber 2022 Note5 to the Flnonclal StrJtement5 INVESTMENT- GROUP 2021 l*oted Investments Mark81 vth8 al l January Addtions at cost Pr(￿d8 cn d￿pUS Net investrnent g￿nI00&S1 unre￿189d Net I￿¢￿trnOn1 gwThllIo￿j Re8W'$od Cash awatlrvJ in¥r8lment Market varu8 at 31 C¥¢emb ob INVESTMENTS- COMPANY 2022 2021 Cost at 31 101 Ojoted InV￿m￿nt8 Mark81 vaus at l JanuBry Add11￿￿5 al co8t Pwe8d6 on dlspDS Nei investment g&irylfjossl Unrt818ed Nai Invtstm￿t galnlfjoB61 ReWL8*Y Cash 8w¥illng Inv85tm8nl Marfwl Val￿ &131 D8C8mb Tow al 31 Decemb 101 101 Th8 Charlty 0￿8 100% 01 the ordinary sh*0 capit8i ol RLSS UK Ent￿lse8 Limited and IQL UK ￿rni18d, all Comp￿￿$ being regislwed in England and W￿e5. The lollowng 8mounls have b88n Indud8d In the Cc¥)solklaled stat￿￿1 of Actlvf(ies Sn respect of the trading subsKJiaries before consolldatlng adlustmenls. THE ROYAL LIFESAVING SOCIETY - RLSS UK ear ending 31 Decernber 2022 otes to the Financial Siotements Errtwprf5BS 2022 2021 InCOr￿ng reBource8 Acti￿11•$ f£¥ generatlng lunds Investment incorne 861,896 4,171032 4.737.928 3.838,225 723 1,878 2,e01 90 562.619 4,177.910 4.740,529 3.838,315 ResouTrr•8 expended Fundra18ino tradlno GKt 81d 212,818 2,401.740 2,614,558 2,379,131 255.547 1,203.638 1,459,185 889,118 468,305 3.605.378 4,073.743 3,278.247 Net Incomlng Reuource8 94,254 572.532 666.786 560,Q68 The folbwing amounts have been Ir￿lud￿j In the Consdidaled Balance Sheet h reSp￿t ol the tradlng 8ubsldlari88 b8lor8 consolidatir¥J adlLJStm8nts, IQL EnteYprtse• 2022 2021 Stock Dth)ten BanK Credltors Accumulated lund• 378.662 289.578 1,282.126 1174,330) 1,785.935 37&562 381,310 1,707.766 1319.9891 2,147.648 231.89e 742.762 887,853 P81,4511 1,480,760 91.741 416,831 45,8591 a81,713 DEBTORS 2022 2021 Gr•Jp G¢5m￿nY Group Company DUE WIThIN ONE YEAR.. Trade 409,950 89,849 13,443 141,799 641,649 91,98e 53,090 132,185 Amowt du8 from 8ubddlory undert￿n9& Prepayrn8nt8 aTra Accrued Incoma 178,146 363,773 5B6,090 2441)91 1,005,422 277,261 G8n9ral Dedgn818d 2021 Irlct*l 2021 Total 2021 INCOME Incoma frorn donatli)no lego¢le& meM￿￿1p 256.120 256,120 0th8r voKJntary Irwrne 54.350 54,350 210,470 310,470 THE RQYAL LIFE5AVING 50CIEfY- RL55 UK or endlng 31 Decemljer 2022 Note5 to the Financial Statements CREDITORS.. AMOUNTS FALLING DUEWITHIN ONEYEAR 2021 Group Company Group Comp8ny Trad8 269.197 130.fj25 23,139 116,038 191026 26B.394 91.799 10.592 109.243 177.700 Arnaunt due to sub&dlary undprtaklw Accwa18 Deferred Incoma 148.488 301.981 137.243 269,889 TAX and Eodal 88curfty 410,757 4￿757 33,588 33,688 BOrr￿n08 80,000 80,QTrJ 80,OOJ other credttors 1Q2,254 78.618 179,537 118,747 942.877 661.003 988,651 621,8Q1 8b CREDITORS,. AMOUNTS FALLING DUE AFTER ONE YEAR 2022 2021 Group Company Grtyjp Compgny Borrowlng8 at 3.25% •bDve baBO Mt• 240,000 240,000 320,000 320,QOO 240,000 240.000 320,000 320,000 rnounls due from 8ub8ldl8ry underts￿ng8 are Intere31 Iree and payable on demand. Gr