Company reylgtrytlon nurnber 0fj748050
PORTISHEAD POOL COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
xeinadin

PORTISHEAD POOL COMMUNITY TRUST
CONTENTS
Page
Tru5tee5 Report report
Indepandenl exarninefs report
Slalemenl of linanryal aEtiyil
8alance Bheet
10
Stat?￿ent ol Ga5h flows
Notes lo the linanclal 51ai&rnents
12-18

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 MARCH 2025
The Irustees presenls li8 annu81 r8pori 8nd financial stat8rn8nls for the year 31 March 2025.
The financial statemen15 have been piepaied in accDTdance wilh Ihe accounting policie5 set out note 110 the financial
8tatem8nls and comply wilh th8 charity's governillg document, lh8 Companies Acl 2006. FRS 102 'The Financi81 Reporting
Standard applicab18 in th8 UK and R8public ol Ireland. and the Chali118s SORP'Acco￿n1ln9 and Repoting by Charities..
Statemenl ol Recommended Practice applicable to charilies preparing their accounts in accordan￿ with 1he Finanaal
Reporting Stsndard applicable In the UK and Republic ol I￿land IFRS 1021".
Th8 ch8rit¥bl8 cornp8ny is Jlso known undEir th8 namg Porliyhe8d Opan Air Pool I'iht) Pool'l
Obloctlv•s and actlvltl•$
PURPOSES
Our charity S PUlPQ8è8 I'obj8cts"l as s81 out in th8 obl8Cts In our M8rnorandum of AssocL8tion ar8..
"In accordance with th8 Recrèatlonal Charitias Acl 1958, to promote for thè benéfit of th8 inhabitants of Porhsh8ad and ih8
surrounding area the provlslon of facllilles for recreation or olherlglsure lime occupation ol Individuals who havg a nee(1 of
su¢h f8cililios by re880rn of Ih&ir youth, age, infirmity or disabl8m8nl, fin8n¢i81 hardship or social 8nd *c4)nornic circJm818nc*$
or for lh8 publ1¢ 8t18rge thè lrnt6ré$ts of $O¢181 wg118r8 $nd with the obl8¢t of Irhprovlng tho eondillort of Ill& of 3u¢h
Inh8bllants.
The trust885 idèntify a numb8r of supporbng alms ralaling to th8S8 obl8cls and Ihès8 und8rpin th8 8uslnass Plan for the
Pool. Th• Iruslè88 cDntlnu8 lo rèvièw and urKl818 Ihè 8usln88s Pl8ns. Th8 8irns s81 by lh8 Board lor lh8 2025.2028 p8riod
arè..
l. Salè, elÈÉn And InclusivÈ yÈÉr-round epèn-air swlmmlng for thè gènÉrÉl p￿bIle.
2, Outdoor training and 5wirnming tacilities lor local swimrning triathlon clubs, local schools. Including Inter. and
Intra-school galas.
3. Local Inullisive •mploym8nt and volunle8rlng opportunitles 10 8nh8nc8 th• soclal w•ffar8 and •mploym8nl skllls
ol local r¥sld8ni8.
4. An affordablÉ commLJNIty-run cafè that Is opèn yÉar-raund to thè non-swlmming gènèral publlc.
S. Access for wmmunlty use of our laality for non-swimminp events.
6. Reduce 8nvironmontal impa¢l and incr¥a¥e tho sustaillability ol the PDOI itB811 and the Lido café.
ENSURING OUR WORK DEuveRS OUR AIMS
We rgyiew aims, obl￿tiVes, and ath'vities each yE¥r lo erisurc they rEtn?in Iocu5ed our 51al¢d puiposcs. We refer Ig
the Ch81ity CowfflissioTr'8 general guidancg fJn public bgngfil when rgviewing our aitn3 and objeBli¥98 In ￿a￿Ving our
future aclivities.

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
AclFvili¥s
ACTIVITIES FOR MEETING OBJECTIVES
TO MEET THE SWIMMING AND LEISURE RELATED NEEDS OF ALL GROUPS IN THE LOCAL AND WIDER
COMMUNITY
The Pool and Cafè have cantinued to serve and meet the need5 of Duf custorners throughDLJt the year. Swirnming and
U51omer number5 are relurTring to leve15 seen pre-pandernic.
TO SECVRE THE LONG-TERM FUTURE OF THE POOL B Y MAINTAINING ITS FINANCIAL VIABILITY ANO
FINANCIAL MANAGEMENT POLICIES
The chÉrltable ternpany regularly ￿vIÈwS Its financlal controls Bnd manÉgemènt systèms. It alms to opÈratÈ In a WAY that
meets Charity Commissiorn, company and other relevant regulatory requirements. It uses regular budgelary contro15, cash
flow and pricing reviews to support decision making, lo ensure it 15 compelitive and continues to meel its Business Plan5
objectives into the lulure.
TO ENSURE WE RETAIN LOCAL SLIPPORT, THROUGH A STRONG SENSE OF COMMUNITY INTERACTION
al￿ to be open and aBrounlable in operating the pool gn bohalf ol local people, through wmrnunicalion with our
community. During Ihe year. we have kept the cowrnunily informed about developrTbenls 81 the pool. and have eslablished
strong workirg relalbnships with the loc£1 medla. Portishead Town Cauncll Bnd community enterprises.
W¢ ￿Mmy￿1Gate wilh IhE Gvmmuvily ￿e￿berS Ihrough ￿)1,5 website, 5oGioI rnedia. ¢wnail and workin9 with local
5chgolg and olhei groups, We have held rngmbgrs grpup mggling5 to Inforrn segk feedback on stralpgig poliw.
TO MAINTAIN ANO DEVELOP THE POOL srre AND BUILDINGS, AT LEAST IN LINE WITH LEASE ReouiREMENTS
We spenl approximgt¢ly £164,30212024 £23.0001 In the yoar on sile an4 building5 upgrades, mainlenancp and new
quiprrionl. Wo conliniio 10 8p•nd on Iniprtsv&m¥nls ond $ile mainl¥n8nc*. and h#vo forw8rd looking C¢ipilal 8xp¥nditury
plan8 lo furth$r enh8n¢e th& pool8 Infra$lrudur$ and improve Cusromor 8x￿rI￿nCe. Wo conllnuo to 98ok grant fLJrndln9 lor
Imprav&mènts lo the slla and buildlngs, this year wo réeèlvod grant lundlng from th$ Swimmlng Pool Support Fund ISPSFI
for solar PV solar thermal panels.
TO PROVIDE A WORKING ENVIRONMENT THAT VALUES AND DEVELOPS ALL ITS PEOPLE TO ENSURE
BUSINESS SUCCESS, WHILST BEING INCLU51VE AND PARTICIPATIVE
We 8im lo rtr¢ruit, Irgin 8rnd rel8in moliv81trd. qu81ifiod flexible and Ejmpowered lifogu8rd 8nd c81e $laff. We enh8nc& Ihe
skills of staff by providing excellent training opportunities and we encourage Ihem lo give feèdback lo improvo the OFeralion
ol the pool and cafe. We also encourage full staff and volunteer participaliDn in Ihe running and success DI the pool and Eafe,
e also aim IT) offer high quality training and Support to all oper¥tional volunteers.
Wa Brb an @qual opportunity organls£tlon. almlng to rèflèct tha dlvèrslty of our communlly, and ar8 commlltad 10 2 w¢rf%lng
envlronmenl Ihai Is free from any lom ol dlscHmlna11on on Ihe grounds ol colour, race. elhnlcily. belief, sex, sexual
orientaliDn or disabilily. We aitll ID Make reasoTrable adjustments to meet the need5 of staff who are or become disabled.

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
TO OPERATE ThE POOL FACILITIES, BUILDINGS AND ACTIVITIES. FOLLOWING CURRENT INDUSTRY AND
BEST PRACTICE GUIDELINES
H8allh and Sal8ty Is a priority lor th8 charilable company and we •n9ag8 in s8rvicés of 8xl*inal Hèalth and Sal8ly
professionals loi advice. testing and guidance. We alSD obtain D8S checks lor all pald pool statt. We regularly traln all staff Irh
operational rnatter5, following indu5ty best practic£ guideline5.
TO REDUCE OUR ENVIRONMENTAL IMPACT
Vvhilst we offer a heated open alr pool, our biomass r)oller means Ihat are advely redu&n9 our carbon loctprfnl. Wllhoul a
sui13blg Supply of CLYnpl8tely gr88ri £n8rgy, an oil-fu8lled boiler slill has to ba used from tirno lu 11rn8. when a boost Df heat is
n8ed9d or when tho bv)mass boiler is servicpd. Wg aim to kegp our Ghomical inipaGI as low as possible using moMJgrn ieBling
equipm8nl.
Trustees are aware of the carbon irnpacl of heating the paol and we conlinue lo invesligale end evaluate allornale heating
hnologies. We upgraded Cjur roof Structure tc> accommodate a solar PV electrical system 3rd will be installin9 on the pool
terra￿S a solar water hearing 5y51em. We recycle and encourage more recycling, where pussible,
OPERATE IN A WAY THAT MEETS ITS CHARifY AND COMPANY REGISTRATION OBUGATIONS
The trustees and m8n8g8m8nl team contlnually revlew operallms and governance. in order lo meet thelr charlty and
company reglstratlDn obllgatlons. Thls Is eovered In More detall In the Slruclure, Govern8nce and Management sectlon.

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢hlevemenl¥ and perfomiance
Significantactivltles anf$ aCh￿VeMents 398fjnst objeetlves
REVIEW OF ACTIVITIES
SWIMS
We continue to review our Dffering5 to the public and cornrnunty. in order to encourage, support and grow swimming activty.
We were 3ble ID offer school swim gala's, after surnrner season cold water 5wrnrning, rnDonlight Swims, open air cinema,
alloween evenl8, Ihe popular 'Popsicle, and heated ChriS￿aS swimming, We aim to be accessible to all group5 so our
priong Is set so as lo mak* swlms cornp81iliv8 with our n•ar8sl comp8tilor8, and wlthln lh8 r8a¢h of all Incom8 bfaGk8ts.
FINANCE
We are sell-relianl on swim income geTh8rating aC￿'Ville$, fundraising and incorne derived Ironi Caffi Lido operaliorbs As a
result of ¢arglul cost management in Ihg period. Iht) Trust retMain$ in a sound finaii¢ial p08ilion. wilh suflici8nl rflsefvgs to
meet expected nomial expenditure and make some provision lor fvture site improvement.
A ¥ummary vf key Iinanripl re5ulls i¥ sel oul belgw..
2025
2024
Total Incoming Resourc
Net Movement in Funds Iunrestrictedl
Net Movement in Funds ITotBII
539,563
25,065
104,634
429.921
84.854
83,974
The 'NÈt Movemènt In Funds IUnrèstrictÈdl' rèpresènls the result fvom opÈraling Ihè pool, togéther with ffvènues and cosls
related lo the cAfè. As a charity, we are rnindful of the fact that all Incorne rnust be applied loward5 the Trust's charilable
obieG15, that 15, we must return all income back Into ihe puol and café facilities. We benefil from reduGed bu5ine55 rate5 on
th8 proporly wg occupy fDr our charitabl8 purp058s, Th• financial b8n8fils we r8c8iv8 from th888 lax 8xgfflplions aro all
appll8d towards our obl8Ctlvès. How8V8r, w• 8ré unabl8 to r8c185m VAT Input tax on our PODI costs is ￿ ar8 •X8mpt for VAT
pury)os8s. In AdditlDn lo thè substantlal tsan￿ls our pool brfng5 to th8 IDcal corrmunty. ￿ cr8al• a soclal assel without cost
to the Exchequer.
THE COMMUNITY
The prA￿ and the community cafè, con1inue to be highly valued by ￿Ernbers of Ihe Poriishead communily. and are seen as a
prime exarnple ol a vglunlary organisalion ID acb'on. We contsnue lo ￿neIrt from considerable support in the media.
Volvnl$?r$ 8r8 8ri 988&n1181 ¢t)nlribvtor lo the Kwl arKI ogfe's $u¢¢e8$ Ihroughoul tho yfjar.
Thous4nds ol volunteer hours oro provided ovtsr tha ¢ourse of a normal year. supporting tho pool's open season. running th¢
café. painting. refurbishing, and upgrading the pool prernise5, plus maTraging the various 5ub-cornmittees and managernent
team5. The brne value ol hours given by the volunteers is not readily quanlih'able yel is the primary reason for the site's
suslain8d viability and improvem*nt.
Customer f8adb8ek ièlls 1hat th8 tuck-shop 8nd calè and the voluntèers who manag8 Iham 8r8 gr8a11y 8ppr8clatad. Wè
are very gratelul lor the unsriming efforts ol all ourvclunieers, both those who are Involved In day-10-day seNlce provlslon.
and those work behind Ihe scenes. Cornmuvication anrj lee(Iback with volunlBers and SUPPDrter5 15 important and we
(￿￿11nUe to use a number ol different channels through which volunleers and support8r8 can find oul about lh8 Trusl's
operatlons and buslness.
STAFFING
W8 ¢ontinue lo revièw the staffing M￿01 for the site. W& 8im lo •lign our gmpltsyod rdes an¢ rolalgd employment ¢onlra¢ts
day Imding.

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
THE LONG-TERM FUTURE OF THE POOL
In 2009, w8 rnegoliated a 99 year lease with North Somerset Council lor the use of the pool sile, and all ol our efforts are on a
long Ifgrm basis. The vi8w of th8 Imsle&s is that ihe pool should conlinue to Dp&f8le ind8finit81y, provirjed it is still n88ded by
the communlty.
The lease has been granted by North Somersei Council on a peppercorn reni until 2020. Thereafter, the landlord will De
entitled lo a share ol any"exce8s profits, rnade by the pcol operations. In accordance with the terms and provi510ns s8t oul i
the lease. Annual Profil Rent will b8 pay&bl8. if applic3ble. fvom 2020 trading year. has￿ on previous years, profil after all
contributions to reserves.
Flnanelal revSew
ACCOUNTING PERIOD
Th8 3181 March has now b88n 5•1ocl•d as lh• tharStabl• o)mp8ny'$ 8ccounlSng p8rfod •nd for accountlng purpos8s. Th8
18as8 wllh North Som8rsel Councll Is ba88d on th8 41h Aprll date.
RESERVES POLICY
The tru5t&s rectsgni5e the need to build up reserves lo rneel 1he wtsrkin9 capilal requirements of the pool and lo lun
improvements and expansion ol the faGility. In reGenl periods Ihe Gharilable compaTry ha5 rnade subslanlial investmen15 into
8pil¥l piojgrl$ whi¢h ha$ ulilisgd Ihg ¢ornpony $ rg?ervg5. Chorilabl¢ org ssl out in Ihg following Furnds n¢le.
In pursuit of Ihg Trust'$ long lem 9081$ ond o1)Je¢￿'v&S 8nd b8¢8usg Ihg Ir8din9 operfJli¢ns of tho Trust ar9 not ¢ert8in lo
deliver a surplus of revenue over expeThditure every year, il is essenti81 that wner those surpluses ol income do occur they
are reserved against fulure financial needs and demands on the Trusl. This need ah*ays fa115 ahead of meeting discretionary
CQ9t5 8n¢ non-pr8f8rential Brgditor obliggtion$.
In accordgncè wllh tha Chalty Commlssiongr3 guldanca. Ihè frust Re88rvas aro add8d to throughoul e£ch tradlng yaar
when there15 o surplus of operating Ircorne over costs. Wllhdrawals agalnsl reserves are sel out In the accounts.
The Trust's Reserves are held lor a range ol purposes in lin? with the Accounting Policies.
8truclur8, govam&ncè and man8gém•nt
The charity is 8 cornpany limited by gU8￿nt99.... .
The members ol the trustees. a￿ also the directors for the purpose ol cornpany law, and who Served during the year and
p to the date ol Signalu￿ ol the financ131 stalements were,.
C Amos
T Ch88sI8y
N Guile
A Goude
K Whilaktrr
E Pusill
A Bulland
Ms R Smilh
J Piogoll
IAppolnlBd 19 F8bruary 2025 r8slgn8d 7 July 20251
(Appointed 19 February 20251
IRe¥igned 5 January 20251
(Flesigned 1 October 2024)
IR&8ign¥d 6 D8¢8mber 20241
(Appointed 18 November 20241

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ReGmltmtsnt and8ppuinlrnunl uf tnistws
None of the member5 of Ihe trustees has any beneficial intere51 in the ¢ornp8ny. All of the members of Ihe Irustees are
rnembeTS ol the company and guarantee to contribuie £1 in the event of a winding up.
Organlsational structure
a. CONSTITUTION
Th8 ¢haritabl& company is r8gis18r*d as a company linii18d by guaranlè8 inGorporat•d on 13 NDv8mber 2008
arKJ is a regSsler&d charity. numb&r 1129732. In the event of the company belrg wound up. mmbers are
requlred lo contrlbule an amount not excèedlng £1 0.
b. BOARD OF DIRECTORSITRUSTEe8
The trustees. who ore also direGtgrs of the Gompony. are respvnsible lor the overdll manggement Control gf
th¥ charilabl• g)mpany and m¥*1 formolly on¢0 a month Ihrr)ughoul the y¥ar. Addilir)nal od ho¢ m¥•ling$ 8rg
¢911od a$ n99dgd. All Iru$l99$ g5vo ih9ir Ilm8 fr091y.
The artl¢les of asxclallon spe&fy the ¢ornpany structure, wMIcn Includes both members ol Ihe cornpany ond
trustees, who are directors of the board. There are currenuy no bodi&5 thal are automatically entilled to nDminale
dir8¢tors lo Ihe board. N8w Iruslees are id8nlifi8d from arnongsl Ihe members ol the charitable conipany.
includlng those atlendlng the annual meetlng. INhen a partlcular expertise Is raqulred an open recrullment
process Is followed.
Ngw truslggs are direcled lo the Charily Cvtntni5siDv's websilg for guidance about bp¢oThing ? ITustg9. A Code
of Conduct for Iru81ees h88 been dr8wiI up, together wilh job descriplions for Iruslee5 Ir) geneial, and lar the
three following posts.. Chair. Finoncg Director. And Secretsry, New truslees ar9 provided wlh VSTIOUS induction
materials following good practice guidelines set out by the Charity Commission and the National Council for
Voluntary Organisalions.
c. ORGANISATIONAL STRUCTURE AND MANAGEMENT
The IrJsl885 dJlermine Ihg ggneral direciion. 3lral8gy, 8nd fjlhos ol Iho PDDI.
The d8y-to-day running of Ihe pool has b$frn del8g818d to the Pool M8n8gernaThl Te8m, ¢effihpri8ing Iru$le89
Involved In premIse￿OPeratiOn$- health and safety., and HR, and the operatlonal team ot relalned seasonal staff
and volunte¥r5. Cafè Lido is ap*rat*d on a slmllar basls.
Durfng the year Ihese sub%ruvps submll regular r8wrls lo th8 monthly tru$1895 m8fjlings. Mgfftbgrshlp ol th
9fDUPS Is opèn and fluld.. volunteers 8rÉ ÈnEour8ged to P8rticSpate In DnÈ or more of the groups If IhÈy feel thèy
have skills to contrtbule. As the charltable company cllntlnues lo dovÈlop, the board will contlnue to B5sess Iho
eftectivenes5 of tme operatiornal slruclure.
W8 eontinutt to fom&li58 pro(y3s88s and document procodurtss throughout the organi88tion. This ig a soure8 01
ongoing continu0￿S Improvement supporting the le8rning aspect of the Tr￿st ethos.
d. RISK MANAGEMENT
The trustees have assessed the major rlsks ID which the charitable company is exposed, In particular those related to the
operalions and finances of the charitable c<)mpany, and are satisfied that 5ySterns and procedures a￿ in place to mitigate
exwsure to ttre major risks. Where appropriate, trustees hava soughl indtrpendenl and profossional advice to miniThi58 risks
to the charitablE cotnpany.
Trustees take reputable legal, financial and other profeSSIDnal advice, and have put in place appropriale in5LJf8nce.

PORTISHEAD POOL COMMUNITY TRUST
TRUSTEES REPORT REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees reptsrt report W8s approved by the Tnjslees.
A G()ude
17 December 2025

PORTISHEAD POOL COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PORTISHEAD POOL COMMUNITY TRUST
We reporl lo the trustees on our examinalion of the fi'n8nci818tatem8nts of Portish8ad Pool Cornmunrty Trust Ilhe charilyl for
the yfjar ended 31 Marth 2025.
Responslbllltle$ and ba$ls of report
the trustees of the chBiity land 8150 Its direct￿5 for Ihe purposes of company lawl, you are rÉsponslble frjr the preparation
of the financial stalernents in accordance Wlth the requirements of the Cornpanies Act 2006.
Having satisfied ourselves that the linanei81 slaternents of the charity are not rèquired to be audited under Pari 16 01 the
Companies Act 2CID6 and are elwible for independent examination. We reFQrt in ￿spect of our examination ol Ihe charity's
fivancial slatsmfjnls carried out uTrd8r 88clion 145 of ihB Charities Act 2011. In carrying DUI our 8xatninalion we hav8 followed
the Directions given by the Charity Commi8s10n under section 14515llb} ol th8 Charilie8 Act 2011.
Indopendenl oxaminorf8 St8t•m•nt
Since the charity'5 gr055 Incurne exceedel £250,000, the Independent examiner must be a m&mber of a body listed In
$e¢tion 145 of tho Ch8rili95 Act 2011. We confirm that wg arg qualifigd lo undgrlakg Lhe ex8fftin8tson bgc8U59 We 8rg a
rn8mb•r of on• of th•11s18d bodl•s.
Wg have compl*l¥d our gxaminotion. Wo conficm Ih¥l no maltgr$ hov¥ comg lo our oii&ntion in ¢onnoclion wilh th8
¢xeminatlon glvlng us csu$& lo bgllfjvg that In any mHtorlal r9spgd.'
accounlino ￿ cords were not kept In respect of the charity as required by section 386 of ihe Companie5 Act 2￿8.
Ihe Ilnanclal st8tements do nllt 8ccord with those record5', or
Ihe linanc4al statemgnls do Nut comply wilh th8 accounling requirem2llts ol seclion 396 01 the Companies Act 2008
other thai) any requirement Ilial 1118 liiiai)cial statements give a true ai)d fair view, which is llot a n)all8r con8id8red ss
part of an Ii)dependenl ex&)niii)alk)n'. or
Ihe fin￿n￿al slotomenls have nol been prepared in ￿￿￿OrdaNce with tre methods and principle5 91 the s￿￿￿ent of
Recotnmgnded Practs'cg lor accounting and reporling by charities applicable to Bhariligs preparing their financial
81al8men18 in 8ccord8nce wilh the Finencial Reporting Standard applicable in the UK 8nd Republic of Ireland IFRS
1021.
Wa h8v& ffl¢ concam$ Arnd ha￿ Come 8eross no olhar m8ller8 in ¢oThn8clitsN with tho ex8minalityn lo whie.h èllènlion should
be drawn in this rèport In order lo enable a proper underslÉndlng of the tlnancial slalements to oe reathed.
17 December 2025

PORTISHEAD POOL COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Rèstrlctèd
fund8
fund5
2025
2025
Ttstal Unrestrlctèd Restrlcted
funds
nds
2024
2024
Total
2025
2024
Not•8
Incomé Irom:
Dori8lions and 18ga¢i¥$
Charitable activrties
Investments
55,873
381.692
9,589
92,409
148,282
381.692
9,589
50,107
371,871
7,941
50,107
371.871
7,941
Total In￿Me
447,154
92,409
S39,563
429,g19
429,919
Expondlture on..
Rai¥ing fund$
Charitable activrtie5
42,634
379,455
42,634
392,295
41,042
304,023
41.042
304,9Q3
12,840
Total expèndl￿r0
422.089
12,840
434,929
345,065
345,945
Net incom• and mov•m•nt In
funds
25,065
79,569
104,634
84,854
{8801
83,974
Reconclllatlon of lunds..
Fund balances al 5 April 2024
673,231
41.245
714,476
588,377
42,125
630,502
Fund balanc￿ at 31 March 2D25
698.296
120,814
819,110
G73,231
41,245
714.476
The slalement DI financial Éclivilies include5 all gains and losses recognised in Ihe year. All income and expenditure dèriwe
frorn continuing activities.

PORTISHEAD POOL COMMUNITY TRUST
BALANCE SHEET
ASAT31 MARCH2025
2025
2024
Notes
Fixed assets
TaThgSble assets
Inv8slm8nts
254,287
185,608
254,288
185,609
Current assets
Slocks
D8blor8
Cash al bank and ln han
250
75,223
496,487
250
57.326
478,890
10
571,960
536,408
Cr•ditor8: amount8 falling du• within on•
year
11
17.1381
17.5991
Nol curmnt •$$ots
564,822
528.867
Tol818$9Ot$ 108$ ¢urr•nt Ilabllltlg$
819.110
714.476
The fund8 of th• charity
Restricted income funds
Unie8lricled luvd3
12
120,814
698,296
41,245
673,231
819,110
714,476
The cornpany is gnliil¥d lo Ihe exernption frorn the audit reuuiremenl ¢onlsin8d In section 477 of the Companies Act 2006, lor
the y8ar ¥i)dod 31 March 2025.
The dire¢lors aGknowledgg Ihgir iesPQnsibililig5 foi ctTrtnplying with the 19guirptnents ol thg CotnpanYa8 kn12006 with rg¥pprl
to accDunts'ng iecoids avd th8 pieparalion ol financial slatemgnls.
The members have not r8quired the cornpany lo obtain an audlt of Its Ilnanclal statem&nls lor the year In question In
ccordani* wilh strclion 47e.
The88 financial slalements have been prepared in accordance with the provisions applicable lo cDmponi8s subjecl io the
small companles reglme.
The flnand81 slaternents were Bpproved by the trustees on 17 De￿mber 2025
A Goude
Company registration number 06748050 (England and Vvalesl
10-

PORTISHEAD POOL COMMUNITY TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash Ilows from tsperatlng actlYltlè$
Cash g•n&ratad from op8otiors
109,982
62,974
Investing aetivitie*
Purtha$e ol tarngible fix8d 88sals
Investment Income recelved
1101.9741
9,589
7,941
Net ¢a$h lu$ed Inygenerated from Invesllng a¢tlvltles
92,3851
7,941
Net cash generated from flnanclng actlvltles
Nèt Increase In Cash and cash equlvalents
17,597
70.915
Cash and cash 8quival8nls al beginning ol y8ar
478,890
407.975
Cash and cash •quival•nls at •nd ol y•ar
496,487
478.890
11

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Ac¢ountlng pollcle$
Charity information
Portssh8ad Pool Community Trust is 8 Esplan8d8 Ro8d, Poriishtsgd, North Som8rg81,BS20 7HD.
1.1 Accountlng conventlon
Th8 fin8nci&l sl818men15 have b88n pr8P8red In ￿E￿rdanC8 Wlth th8 th8rity's gov8rning docum8nt, th8 Cornpgni85 Act
006. FRS 102 The FSnancl81 Fleporting Standard applScable In the UK and Republlc of Irelznd" and the CharitSe5
SORP Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charitie5 preparing
Iheir accounts in aGcordance with Ihe Financial Reporting Standard applicaL)le in the UK and R8public ol Ireland IFRS
1021" Th8 charity Is a Public B8rn8fil Enllty a8 dèlin8d by FRS 102.
The financi81 sla1ements are prepared In 51erfing. which Is thè lunellonal cutréney ol the charity. Monètary amoLJnts In
these financial slalernent5 are rounded to the neare51 £.
rhe flnai)ci81 slalements hsve been prepBred ￿￿er Ibe hlstorlc81 cost conv2nllon, Imodlfled lo Include the rev8luatlDn
of freehoia properues and lo Include Investrnenl propertles and cerialn Ilnancial Instruments al lalr valuel. The prlnclpal
accournling policies adopted ar8 S81 out below.
1,2 Golng concem
Al the lime of approvin9 Ihe fin8ncial stolemenls, the IruBte88 has a reosonable exp8clgtion Ihal the charity has
adequate resources to contlnue In operalbonal exislence for the foresèeable future. Thus the trus1ees contlnue to adopt
Ihe 9oing concern basis ol accountlng In preparlng the financlal sl2lements.
1.3 Ch•ritabl¥ fund8
Unr951riGted funds are available lor use at the disGrelion of Ihe trustee5 In furtheraTrc& ol IhEir charitable obieclive5.
Restri¢ted fvnds are sublectto specific ¢ondltion5 by donors or granlors as to how they may bg u50d. The purposes
8nd us08 of the r8$iri¢t8d lund8 8r8 $81 out in lh8 nol•$ io th8 lin8ni>81 $18iem8nls.
Endowm8nt funds subi•ct lo Spoc￿lC condltions by donors that tho caplt81 musl b8 malntaln•d by thè charty.
1.4 Incom•
lrncome is recognlse(J when the charily Is legally entiued lo 11 after any performance conditions have been met, the
amounts can b¥ maasur8d r#liably, and il is piobable Ihat incumv will ￿ r￿1V￿d.
C88h donations Bre rerx)gni8ed on receipt. Other donatiDnB are rewgnised oncp tro Charity ha8 b99n nolrfied of Ihg
donation unless perforrnance condilion5 require deferrBI of the Bmounl. Income tax recovergble in relation lo donations
received un(Jer Gift Aid or deeds of covenant Is recogni5ed at the time of the donation.
L8gèciès ara racognised on rec8ipt or othèrwigb if Iha charity has b68n nolifiad of an impanding dislribution, th
amount Is known. and rocalpt Is &xpgctod. 11 the amount Is not knovm. tF)a18gacy Is traatèd as a contlngant ass8t.
12-

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcle5
Icontlnued
1.5 Expendilure
Exp8ndilure is r8cognis8d on¢B ther8 is a18gal Dr con5truclivp DbligaboTr la tr8n518r 8collomiB b8n81il to a thiid psrty. il
Ss probable Ihat a transfer of ecanomlc b2nefits will be requlred In seltlemenl. and the amount of the obllgalion can be
measurecj rellably.
Exp8ndiluie is cla55ilied by aclivily. The c051s Df each aclivily are Thad8 up of the IDtal of dir8cI casts and shar8d c0515,
induding 5uppod co8t8 involvBd in und8rt8king aElivity. DirBcl ￿t5 altiibulabl8 to & singl8 activity a18 311Dc818d
directly to Ihal activity. Shared costs which contribute to more than one Eclwily and support cosis which are nol
altributable to a 51ngle activity are apportioned belween those activities on a basis consistenl with the use of resource5.
Centr&il staff c4)sts are allocale¢J on Ihe basis ol lime spent, and depreciation chaige5 are allocaled on the portion ol Ihe
assal s use.
1.6 Tonglblo Ilx•d 0889ts
TangiblE lix8d a5Sgts ar8 inilially tngasurgd at Gp¥t 8nd mpa¥ufgd at Go3t or valualion. ngt ol dgpreGialion
and 8ny itnpairtnenl los$e8,
Depreciation is recognised 80 as lo write off the co81 or valuation of a8s8ts less their re8idual values over their u58lul
lives on the lollowing ba88S'.
Lèasahold irnprovem8nts
Plant and equipment
10¥0 on ¢ost
5% lo 20% CQBI
The gain or loss arising on the di8w)8al of an a88el ig dglermined as the diff8renc8 befvigen the 8ale pwoceeds and the
caryy'n9 value ol the a88el. and is ie(x)9ni8ed in Ihe slalemenl ol finan¢ial 8clivilie8.
1.7 Flxed asset Investsnenls
Flxed asset Investments ore Inlllally rneasured at Iran5aetion prl¢e excluding Irans8Ctlon costs, and are subsequently
tTIEasured al fair value al eaGh repDrting dale. Changps in lair value are few9￿lse￿ in nel incornellexpenditurel lor the
year. Transaclion costs arB expensed as incurred.
A subsidiary 18 an enbly conlrollod by th8 charity. Control is th8 power to govém th• financial and operaling polici88 of
lh8 entity so a5 lo oblaln beNefils from ils 8Gllvlli8s.
1.8 Stocks
stocks are st8lad at the lowèr ¢1 ￿$1 èstlmatÈd sÈlllng pd¢¢ less costs to ¢omplettt $nd sèll. Cost ¢omprises dSr¢¢l
m8terièls 8nd, where 8ppllcsble, dlrecl 18bour costs and those ovÈrhe8ds Ih81 have been Incurred In bringing the
Stocks lo Iheir preselll locallon and condllion. Items held for dislrlbulon 2t no or nominal conslderallon are rneasured
lh# lower of roplacemonl cosl and cost.
Net ieali5able value 15 Ihe e511￿al￿d ¥Elling priGe leas oll e¥timated g)?ts gl wrnplolion and ro3ts IL% be inrurred i
markg1in9. sellivg and di8lribution.
1.9 Ret1￿mentb¢nefflts
Payments lo deflned contrlbutlon retlremenl beneflt schemes a￿ ch8r9ed as an expense as Ihèy fall due.
13-

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlons and lega¢le$
Unr•stricted Restricted
funds
fund$
2025
2025
Totsl Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gift8
Grants
55.873
55,873
92,4Q9
50.107
50.107
92.4D9
55.873
92,409
148.292
5D,107
50,107
Income from charitable activitie8
Unro$tri¢tèd
funds
2025
Unro8lii¢totl
lund$
2024
harltabl¢ acllvltle¥
Swlm F88S
Services provided under contract
Sales of servlces by beneftclarles
Olhgr Income
334,592
20.200
316,016
16.425
566
38.864
26.900
381.692
371.871
Incom• from Inv•stm•nts
Unr8Btrlct•d Unr•strlct•d
fvnd$
lufid$
2025
2024
Interest recelvable
9.589
7.941
Expèndbtura on ralslng funds
Vnrestrlcted Unrestrlcted
lunds
lunds
2025
2024
Fundrai¥ing and publicity
Other fundraising cosls
42.634
41.042

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on ¢harftable a¢tlvttles
Charitable
a¢tlvltle$
2025
Charitabl•
actlvltles
2024
Dlrect cost5
Staff c08t8
D8pr8ciation and impairment
Bank lees
Insurance
Waste
Wal8r and s8verage
Lighl, power and gas
Rat88
Repairs and rnainlainanca
SlalF trainin9
Subscrlpiion
TèlÈphorne and inlorenel
AcoJuiit&ncy
Bookkeeping and payroll
LBg818xp$
Consulting
Other charitable expenditur8
142.44S
33,296
9.514
17,072
6.518
6,923
73,096
540
66,578
17.741
674
930
4,320
5,197
2,280
1,000
4,050
108.186
34.543
2.426
17,506
3,620
13,406
72,022
520
23.215
17.864
434
3.716
4.620
2,425
400
392,174
304.903
Shar• of Support and gov•rnanc• cosls l$•• not• I
Suppo
121
392.295
304,903
AnAly$18 by lund
UnreslriGt8d lunds
Restrict8d funds
379.455
12.840
304,023
BBO
392.295
304,903
1s-

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Tanylble flxed assets
Leas•hold
Improv•m•ntB
Planl and
4qulpm•nl
Toi
C05t
At 5 Ap￿1 2024
Additions
230,472
101,974
315,95B
546.430
101,974
At 31 Maich 2025
332.446
315,958
648.404
D•pr•cl8tlon and Impalrm•nl
At 5 Apnl 2024
Depreciation charged in the year
171,173
21,B50
189,649
11,445
J60,e22
33.295
At 31 March 2025
193,023
201,094
394,117
Carylng amount
At 31 March 2025
139.423
114,864
254,287
Al 4 Aprfl 2024
63.685
121,923
1a5,608
Fix•d a$¥•t in¥08tsnonl8
Other
Inv•stm•nts
Co$t or valuatlon
Al 5 Aprti 2024 & 31 March 2025
Caryln9 amount
Al 31 M8r¢h 2025
At 04 Ap￿1 2024
2025
2024
Other investsnen15 cornprise..
Notes
lTrvestm&nls In 8ubsKliari98
stocks
2025
2024
Fini$h4d good$ 8n(J goods lor rg$81¢
250
250
15-

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Debtors
2025
2024
Amounts falling due within one year:
Amoun13 owad by subsidiary undertakings
Other debtors
Prgpaym4ntS 2nd accruad IncJJme
60.676
1.126
13,421
56,594
732
T5,223
57,326
11 Croditor8'. amounts falling du• wilhin on• y•ar
Z025
2024
Other taxation and soclal securily
Tr8de ¢r¥dilor$
Other creditors
AwrLJ&Is 8nd deforrgd In￿￿$
403
379
2,S53
47
4,620
198
6,537
7,138
7.599
12
Rejlricled fund
Tho roslricl8d funds ol tho charity cornprise the unoxp8nd8d balanc•s ol donalions and grants hold on Irusl subj8Ct to
3P8cillc coThJltions by donor$ as to h¢)w they rnay be used. Grant funds rgoelvgd In Ihls pgdod w?rg ?xp8nded fully on
capital Improv8m8nl8.
At 5 April 2024
Incoming
r•sourc•s
R•8ourc•8
•xp•nd•d
At 31 March
2025
41,245
92.409
112.8401
120.814
Pr•vlou5 y•ar:
At 5 Aprfl 2023
Incornlng
re8ourco8
R•90UTC•g At 4 Aprll 2024
&xpgnded
42,125
18801
41,245
17-

PORTISHEAD POOL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Analys1$ of net a$sets befften funds
Unreslricted
funds
2025
Reslricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Invastmenls
133,473
120,814
254.287
Current a5selsllliabililie61
564.822
564.822
698,296
120.814
819,110
Unr•8lrlct•d
fund¥
2024
R•8lrlct•d
fund¥
2024
Total
2024
At 4 Aprll 2024..
T8ngible &ss8ls
Inve5tmenls
Currènt assÉtsllllablllllasl
144,363
41,245
185.608
528,867
528,B67
673,231
41.245
714.476
18-

This docwnent ￿'aS delivered iising electt'onic communications atid alltlienticated in accordance ￿'1th the
registrar's rules relatino to electronic forin, authentication and manner of deliiiery linder section 1072 ot
tlie Coinpanies Act 2006.