Charity registration number 1091478
Company registratlon number 04203203 (England and Wales)
ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Ms Ruth Kerslake
C Gardner
J Wlliams
E Penn
H Andersson
S Sampson
(Appointed 19 October 2023)
Charity number
1091478
Company number
04203203
Reglsterod officè
Arundel Lido
Queen Street
West Sussex
Arundel
BN18 9JG
Independent examlner
Dawd Knight FCA CTA
Carpenter Box
Piper House 4 Dukes Court
Bognor Road
Chichester
Wesl Sussex
P019 8FX
Bankers
Natsyest Bank
154 The Street
Rustingion
Littlehampton
BN16 3DA

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
Independent examinerfs report
Slalement of financial activities
Balance sheet
Notes to the financial statements
7-18

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Truslee5 present their annual report and finanaal statements for the year ended 31 March 2024.
The financial slalements have been prepared in accordance wtth the accounting policies set out in note 1 to the
financial statements and comply with the Trust's Memorandum and Artides of Association. the Companies Act
2006 and 'Accounting and Reporting by Charrties= Statement of Recommended Practi￿ applicable to Gharitie5
preparing their accounts in acwrdance with the Finanual Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102)" (as amended for accounting periods commenang from 1 January 2019)
Obje¢tives and actlvities
The Trust's objects are to provide a swimming pool and other recreational facilities for the community of, and
visitors lo, Arundel. The Trust aims Ihrough the provision of a swimming pool and other recreational facilities lo
improve conditions of life, particularly for those who are disadvantaged by reasons of their youth. age, disability
or social economic ¢ir¢umstances, and preserve the communty's lido heritage.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Trust should undertake.
Achievements and perfomiance
Arundel Lido has had a financial year that met the Trust's expedalions and achieved an increase on ils income
from charitable activities when Compared with the previous year.
As in previous years the Trust is heavily relianl on the contribution it receives from its wholly owned subsidiary
company. ACT Services Ltd. The income from the adIa￿nI car park is essential and without it the Lido could not
have offered the range and quality of activities which tl provided to the local communty and visitors lo the town
during the year.
The introduction of Gold 'season ticket, Memberships in the previous financial year proved very popular with the
local community. The resulling increase in income from this source has continued and contributed significantly to
the overall income from swim sales.
The provision of Cold Water Swims, to take place when the Lido would otherwise be dosed for swimming, was
introduced on a trial basis in Autumn 2023. Cold Water Swims are a niche area but have attracted regular
participants and, based on the take up achieved. it is hoped to make this a regular feature of the Lido calendar.
The Trust's arrangemenl with local schools has resulted in eleven sch¢Jols using Arundel Lido for its pupils, swim
lessons with excellent feedback on the quality of service provided. Income from Ihis source has increased from
that achieved in the previous year.
During this financial year a grant of £15,000 has been secured from Arun District Council towards improving the
energy efficiency of the Baby Pool. atthough the benefits of this grant will not be seen until Ihe next financial year
when the new pool cover will be in place.
Achieving greater energy efficiency at the Lido sile is one of Ihe Trusl's key objectives. This arises not just from
our commitment to improving the environment but also from the need lo mitigale Ihe impact of rising energy
costs. The Trust is grateful to Sport England for awarding a substantial grant of £97.000 to address this issue
through a new and improved cover for the Main Pool and solar panels to reduce our costs for electricity. Although
awarded in this financial year, the improvements will be implemented during the next financial year.
The main challenge facing the Trust is the quality of the buildings which il inherited when il took over the site in
2002. Although incremental improvements are made each year, only of the buildings, Ihe plant room and the
reception block, are of an acceptable build qualty- The toilet blocks are particulady poor and only so much can
be achieved Ihrough redecoration.
The Lido now offers actiwlies on site throughout the year. In addition to the swim and fftness activilies. the
popular Elevenses Club. which is aimed at older residents and is dementia friendly, continues to thrive. The
marquee which it operates from is, however, in urgent need of repla￿ment wilh a more substantial building. It is
hoped that a combinalion of financial support from local councils together with successfvl grant applications and
the Trust's own fundraising efforls will enable this to be achieved wtthin the near future.

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnancial review
In purely operational terms. despite the constraints of COVID. there was a small enfkof-year surplus.
The Lido Infrastructure Reserve was retained at £128.095. This resenie is set aside to guard against the costs of
major replacement items andlor any losses incurred as a result of exceptionally poor summer weather
conditions.
Reserves Pollcy
Arundel and Downland Community and Leisure Trust held free reserves of £184.389 at 31 March 2024. The
table below details how this figure is calculated.
Balance 31 March
2024
2023
Total charity funds
Less.. restricted funds
Less,. net book value tangible fixed assels (see
note 20)
Less.. other designated funds (see note 20)
£593.602
£28,400
£548.479
£0
£155,980
£224,833
£169.263
£217,402
Free reserves
£184,389
£161,814
Designated funds represent amounts which the Trustees have sel aside lo ensure that services can continue lo
run. Wilhin designated funds a fundional fixed assets fund is induded, which represents assets used to further
the charity's aims on an ongoing basis. This fund is shown separatety within the table above for clarity.
Plans for future periods
Our primary plan for Ihe next few years is to restore the financial stability of the Lido in a post-COVlD era.
We shall, however. draw up a forward development plan in the next year or ￿0.
Structurè, governance and management
The Trust is a company limited by guarantee. set up on 20 April 2001 and is a registered charity. The company is
managed by the directors. who are also the trustees and who are elected and co-opted under the lerms of the
Memorandurn and Articles ofAssoeiation.
The Trustees. who are also the directors for the Purpose of company law. and who served during the year and up
to the date of signature of the finanrial statements were..
D Wood
Ms Ruth Kerslake
C Gardner
J Williams
E Penn
H Andersson
S Sampson
(Resigned 25 September 2023)
(Appointed 19 October 2023)
Regular efforts are made lo recruit new Associales. wrlh a vwi to their becoming fijll TrusteelDirectors in due
course. There is cu￿entlY one Associate Trustee.
Trustees are formally appointedlre-appointed al the Annual General Meeting each year.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the
company and guarantee to contribute such amount as may be required not exceeding £5 in the evenl of a
winding up.

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The full Trust Board meets quartedy (in January. April. July and Odober) to decide upon strategic matters and
key issues. Some Trustees have specific roles.
The Trust Management Team (comprising 213 Trustees) meets. with the Lido Manager, fortnightly in the Wnler,
bul weekly in the Summer Swim Season.
The Lido Manager is the only full-time employee. She recruits some 30 part-time staff {Duty Managers.
Lifeguards, Receptionists. Shop and Kitchen slaffj for the Summer Swim Season each year.
The Trustees. report was approved by the Board of Trustees.
Ms Ruth Kerslake
Trustee
Dated. ..S.-.rt...&.£t...

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
I report lo the Trustees on my examination of the financial 51atements of Arundel and Downland Community Leisure
Trust {Ihe Trust) for the year ended 31 March 2024.
Responslbillties and basls of report
As the Trustees of the Trust {and also rts directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies AGI 2006 {Ihe 2006
Act).
Having satisfied myself that the ffinancial statements of the Trust are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination. I report in respect of my examination of the Trust's financial
statements Carried out under section 145 of Ihe Charities Act 2011 (the 2011 Act). In carrying out my examination I
have followed all the applicable Diredions given by the Charity Commission under section 145(51{b) of the 2011 Act.
Independent oxaminerfs statement
Since the Trust's gross income exceeded £250.000 your examiner must be a member of a body listed in section
145 of the 2011 Act. l confirm that l am qualified to undertake the examinatson because l am a m8mber of ICAEW,
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Trust as required by section 386 of the 2006 A¢l'. or
the financial statements do nol accord wrth Ihose records- or
the financial slalements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view vthich is not a matter considered as part of an
independent examination., or
the financial slalemenls have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102).
I have no concems and have come across no olher matters in Connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial slalements to be reached.
David Knighl FCA CTA
Carpenter Box
Piper House 4 Dukes Court
Bognor Road
Chichester
West Sussex
P019 8FX

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unreslricted
funds
2023
2024
Notes
Income and ondowments from:
Donations and legacies
Charitable activities
Investments
Income Irom trading subsidiaries
21,086
285,185
4,140
97,248
28.400
49,486
285,185
4,140
97,248
25,378
239,500
1,547
89,307
Total Income
407,659
28,400
436,059
355,732
enditure on:
Charitable activrties
390.936
390.936
325,642
Net income for the yèarl
Net movement In funds
16.723
28,400
45,123
30,090
Fund balances al 1 April 2023
548.479
548,479
518,389
Fund balances at 31 March 2024
565,202
28.400
593,602
548,479
The statement of financial activities includes all gains and losses recognised in the year. All income and expendTture
derive from continuing activities.
The statement of financial activrties also complies with the ￿quirementS for an income and expenditure accounl
under the Companies Act 2006.

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investments
13
14
180,274
169.263
180.275
169,264
Current assèts
Stocks
Debtors
Cash at bank and in hand
15
16
2,429
131,536
312.549
92,440
320,296
446.514
412,736
Creditors: amounts falllng due withln
one year
17
(33.18n
(33.5211
Net current assets
413.327
379,215
Totsl assets less current liabilities
593.602
548,479
Net assgts excluding pension liability
593,602
548,479
The funds of the Trust
Restricted income funds
Unreslricled funds
19
28,400
565,202
548,479
593.602
548,479
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for comptying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of financial staternenls.
The members have not required Ihe company to obtain an audit of its financial slalements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
lo Ihe small ¢ompanies regime.
The finanual statements were approved by the Trustees on ... .
Ms Ruth Kerslake
Trustee
Company registralion number 04203203 (England and Wales)

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
Charity inforniation
Arundel and Downland Communty Leisure Trust is a private company limrted by guarantee incorporated in
England and Wales. The registered office isArundel Lido, Queen Slreel, West Sussex, Arundel. BN18 9JG.
1.1 Accountlng convention
The financial slalemenls have been prepared in accordance wrth the Trusl's Memorandum and Articles of
Association,
the Companies Act 2006 and "Accounts'ng and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financia5
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (as amended for accounting
periods commencing from 1 January 2019). The Trust is a Public Benefit Entity as defined by FRS 102.
The Trust has laken advantage oflhe provisions in the SORP for charities applying FRS 102 Update Bulletin 1
not to prepare a Slalement of Cash Flows.
The financial slatemenls are prepared in sterling, which is the functional currency of Ihe Trust. Monetary
amounts in these financial statements are rounded to the nearesl £.
The financial statements have been prepared under the historical cost convention. The principal a¢¢ounling
poli￿e$ adopted are set out below.
1.2 Golng concem
Al the lime of approving the financial statements. the Trustees have a reasonable expectation that the Trust
has adequate resour￿$ to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of Ihe Trustees in fvrtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific
purposes. The purposes and uses of the designaled funds are set out in the notes to the financial statements.
Restricted funds are subject to specffic conditions by donors or granlofs as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes lo the finanaal slalements.
1.4 Income
Income is recognised when the Trust is legally entitled to it after any perfom)ance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donalions are recognised on receipl. Other donations are recognised once the Trust has been notified of
the donation, unless perfomiance conditions require deferral of the amount. Income lax recoverable in relation
to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Grants, including grants for the purchase of fixed assets. are recognised as incoming resources when
receivable. Where granls are given in relalion to a set period which straddles a year end, recognition of an
appropriate portion of the grant is deferred.
Turnover is measured at the fair value of the consideration re￿iVed or re￿1vable and represents amounts
receivable for goods and semces provided in the normal course of business. nel of discounts.

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
{Continuedl
1.5 Expenditure
All expendilure is ac£ounted for on an acrxuals basis and includes attributable VAT which cannot be
recovered.
Governan￿ costs are those associated with rA)nstitutional and stalulory requirements.
1.6 Tangible fix8d assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Leasehold land and buildings
Plant and equipment
Fixtures and filtings
Motor vehicles
50/ts-25°k Reduang balance
2511/9 Reducing balance
250/0 Reducing balance
250/0 Reducing balan
The gain or loss arising on the disposal of an asset is determined as the difference behveen the sale proceeds
and the carrying value of the asset, and is recognised in the slalement of financial activities.
Assets below £500 are not capttalised.
1.7 Fixed asset Inveslmonts
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured al fair value al each reporting date. Changes in fair value are recognised in nel
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the Twst. Control is Ihe power to govem Ihe financial and operating
policies of the entity so as to obtain benefits from ils activities.
1.8 Impairnient of fixed assets
At each reporting end date, the TTUSt reviews the carrying amounts of ils tangible assets to determine whether
there is any indication that those assets have suffered an impaim)ent loss. If any such indication exists, the
recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss {rf any).
1.9 Stocks
Stocks are staled at the lower of cost and estimated selling price less costs to complete and sell, Cost
comprises direct materials and. where applicable, direct latiour costs and those overheads that have been
incurred in bringing the slocks lo their present location and condrtion. Items held for dislribulion al no or
nominal consideration are measured the lower of repla￿ment cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.10 Cash and cash equivalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are sh¢)wn
within borrowings in current liabilities.

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continuèd)
1.11 Financial inslruments
The Trust has elected to appty the provisions of Section 11 'Basic Finanryal Instnjments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils finanaal inslrumenls.
Financial inslrumenls are recognised in the Trust's balan￿ sheet when the Trust becomes party lo the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the finanaal statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basle financlal assets
Basic financial assets, which include debtors and cash and bank balan￿$, are initially measured al
transaction price including iransaclion costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing Iransadion. where the transaction is
measured al the present value of the fulure receipts discounted at a market late of interest. Finanaal assets
classified as receivable within one year are not amortised.
Baslc financial liabllitles
Basic financial liabilities, including credilors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debl instrument is measured at the present
value of the future payments discounted al a market rate of inleresl. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequenlty carried al amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or seprfices that have been acquired in the Ordinary course of
operations from suppliers. Amounls payable are dassified as current liabilrties if payment is due within one
year or less. If not, they are presented as nonthcurrent liabilities. Trade creditors are recognised irsitially al
Iransa¢lion price and subsequently measured at amortised cost using the effective interest method.
Derecognitlon of financlal liabilities
Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or
an¢elled.
1.12 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
Terminalion benefits are recognised immediately as an expense when the Trust is demonstrably committed lo
terminate Ihe employment of an employee or to provide temiinats'on benefits.
1.13 Retirement benefits
Payments to defined contribution relirement benefit schemes are charged as an expense as they fall due.

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estlmates and Judgements
In the application of the Trust's accounting policies, the Trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are nol readily apparent from other
sources. The eslimales and associated assumptions are based on hislori&?l experience and other factors that
are considered to be relevant. Actual resutts may differ from these estimates.
The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the perit)d in which the estimate is revised where the revision affe¢ls only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unre$tricted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants receivable
17.603
3,483
17.603
31,883
13.725
11.653
13,725
11,653
28,400
21.086
28.400
49,486
25,378
25,378
Donation$ and gifts
Elevenses
Other
9.972
7.631
9.972
7,631
6.270
7,455
6,270
7,455
17,603
17.603
13.725
13.725
Grants receivable for core activities
Arundel Town CounrJl
1,1)00
Active Sussex
Sport England
Other
15,000
16,000
3,500
8,153
3,500
8,153
13.400
13.400
2,483
2.483
3,483
28,400
31,883
11,653
11,653
10-

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activities
Unrestrlcted
funds
2024
Unrestricted
funds
2023
Charitablo activities
Clubs and lickel sales
Kiosk sales
Facilities rental
Manager's actrvities
228,917
36,971
13,541
5,756
183,833
35,015
11,998
8,654
285,185
239,500
Income from investrnents
Unrestricted Unrestrlctsd
funds
funds
2024
2023
Inteiesl receivable
4,140
1,547
Other Income
Unrestrictsd Unre8trict¢d
funds
funds
2024
2023
Arundel Community Trust Services Ltd
97,248
89.307
11

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on charitable activities
Charitable
activities
2024
Charitable
actlvities
2023
Direct costs
Staff costs
Depreciation and impairment
Kiosk purchases
Utilities and rates
Insurance
Cleaning
Repairs and mainlenan
Health and safety ¢osts
Manager's artivilies expenses
Other Staff co$ls
Booking costs
Elevenses
191,727
17,657
16,887
133,954
16,490
24,426
ji
49,653
4,311
4,621
42,871
2,087
2.843
4,802
14,796
7.480
42,941
4.619
3,463
53.306
2.147
5.549
5,635
4,785
359.735
297,315
Share of support and governance ¢osts (see note 8)
Support
Governance
26.489
4,712
22.665
5.662
390,936
325,642
Analy$S8 by fund
Unrestricted funds
390,936
325,642
Repairs and maintenance indude £Nil in relats'on to sand filter repairs (2023= £21,905>.
12-

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activities
2024
2023
Printing and Postage
Advertising
Telephone
Computer costs
General expenses
Subscriptions
Bookkeeping
Professional fees
Governance costs
3,277
3,487
3,202
3,850
1,773
48
9,100
1,752
4,712
2,689
3,062
2,700
2,565
1,552
107
8,400
1,590
5,662
31,201
28,327
Analysed between:
Charitable activities
31.201
28,327
The trustees consider Ihat all support and govemance costs should be allocated lo the charitable activities of
the Trust.
Net movement in funds
2024
2023
The net movement in funds is slated after chargingllcrediting}:
Depreciation of owned tangible r￿ed assets
17,657
16,490
10 Trustees
None of Ihe Truslees (or any persons connected with them) received any remuneration or benefits from the
Trust during the year.
11
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
15
10
Employment costs
2024
2023
Wages and salaries
Olher pension costs
190,714
1,013
133,074
880
191.727
133,954
13-

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Taxatlon
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or se¢tion
252 of the Taxation of Chargeable Gains Act 1992 to the extent ihat these are applied to its charitable objeds.
13 Tangible fixed assets
Lthwohold
land and
bulldln98
Plant and Flxtur•s and
uipment
IAttlng$
Motor
vohl¢l•8
Total
Cost
At 1 April 2023
Addilions
400.954
14.506
28.668
50,055
17,000
482.515
28,668
Al 31 March 2024
400.954
43,174
50.055
17,000
511,183
Depreciatlon and Impalmwnt
Al 1 April 2023
Depreciation charged in the year
255,753
10.555
2.949
3.969
41,889
2,048
12.661
1,085
313,252
17,657
At 31 March 2024
266.308
6.918
43,937
13,746
330.909
Carrylng amount
At 31 March 2024
134.646
36,256
6.118
3,254
180,274
Al 31 March 2023
145.201
11,532
8,191
4,339
169,263
Assels not recognl8ed in the balance sheet
The charity maintains Arundel LKlo, Its grounds and the adjacent car park. These were acquired in 2002 by
way of a 125-year lease from Ihe Arundel Town Council. with the freehold of the land remaining with Arun
District Council.
The value of these items at the time of a¢quistlion, and any increase in value that has oexurred since Ihal
date, are not induded in the balance sheet of the charty.
The cost of major enhan￿ment work to the pools, grounds and gardens, and any capilal work lo the buildings
that does not represent repair or maintenance. is capitalised on the balance sheet.
14 Fixed asset investments
Other
investments
Cost or valuation
Al 1 April 2023 & 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
14-

ARUNDELAND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Fixed asset investments
(Continued)
2024
2023
Other investments comprise..
Notes
Investments in subsidiaries
23
15 Stocks
2024
2023
Finished goods and goods for resale
2,429
16 Oèbtors
2024
2023
Amounts falllng due within one year:
Trade deblors
Amounts owed by subsidiary undertakings
Other debtors
Prepayments and accrued income
2,852
97,248
29,496
1,940
1.252
89,307
300
1,581
131,536
92.440
17 Creditors: amounts falllng due wlthln one year
2024
2023
Other taxation and social security
TTade credilors
Other Gredilors
A￿rual5 and deferred income
2.329
5,097
20.575
5,186
804
13,742
7,817
11,158
33,187
33,521
18 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profft or loss in respect of defined contnbution schemes
1,013
880
The Trusl operales a defined contribution pension scheme for all qualifying employees. The assets of ihe
scheme are held separately from those of the Trust in an independentty administered fund.
15-

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Restricted funds
At 1 April
2023
Incoming At 31 March
resources
2024
Small pool cover
Main pool cover
15,000
13.400
15.000
13.400
28,400
28,400
Small Pool Covers
A grant was received after the year end from Arundel Distrid Council to fund the purchase of the small pool
covers which were purchased during th8 year.
Maln Pool Covers
A grant was received after the year end from Sport England to fund the purchase of the pool cover for the
main pool which was purchased during the year.
20 Unrestricted funds
The unreslricled funds of the charity comprise Ihe unexpended balances of donations and grants which are
not subject lo specific ¢onditions by donors and grantors as lo how they may be used. These include
designated funds which have been sel astde out of unrestricted funds by the trustees for spe¢ifi¢ purposes.
At 1 Aprll
2023
Incorning
resources
Resources At 31 March
expended
2024
Infrastructure reserve
Fixed asset fund
Subsidiary reserve
General funds
128,095
169,263
89,307
161,814
128,095
155,980
96,738
184,389
4,374
96.738
306,547
(17,657)
{89,307)
(283.972)
548.479
407.659
{390,936)
565.202
Prevlous year:
At 1 April
2022
Incoming Resour¢es At 31 March
resources
expended
2023
Infrastructure resetve
Fixed asset fund
Subsidiary reserve
General funds
150,OtsJ
174.942
73.993
119.454
(21,905)
{16,490)
(73.993)
(213.2541
128,095
169,263
89,307
161,814
10,811
89.307
255,614
518.389
355,732
(325,642)
548,479
16-

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Unrestrlcted funds
{Continued)
Infra$tru¢ture Reserve
This fund is sel aside to guard against the costs of major replacement rtems and any losses incurred as
result of exceptionally poor sumrner weather conditions.
It funded the refurbishment of the sand filter in the 2022r23 financial year.
Fixed Asset Fund
The fixed asset fund is an amount equivalent to the net book value of fixed assets at the balance sheet date.
Subsidiary Reserve
To recognise amounts due which will be needed to subsidise the Lido's general operations in future years.
21 Anatysl$ of net assets between funds
Unrestrlcted
funds
2024
Restricted
funds
2024
Total
2024
At 31 Ma￿h 2024:
Tangible assets
Investments
Current assetsl(liabilities)
155,980
24,294
180,274
409.221
4.106
413,327
565,202
28,400
593,602
Unrestricted
funds
2023
Re$trl¢tsd
funds
2023
Total
2023
At 31 Mar¢h 2023:
Tangible assets
Investments
Current assetsl(liabilities)
169,263
169,263
379.215
379,215
548,479
548,479
22 Related party transactions
There were no disdosable related party transadions during Ihe year (2023 - none).
17-

ARUNDEL AND DOWNLAND COMMUNITY LEISURE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Subsidiaries
These finanoal statements are separate Trust financial statements for Arundel Downland Community Leisure
Trust.
Details of the Trusys subsidiaries at 31 March 2024 are as follows..
Name of undertaking
Registered
office
Nature of business
Class of
shares held
/• Held
Direct Indire¢t
Arundel Community Trust England and
Services Ltd
dles
Operation of car park
Ordinary
100.00
18-