REGISTERED CHARI￿ NUMBER: 01153019
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
FOR
ABERAVON SURF LIFE SAVING CLUB
Graham Paul Limiled
Court House
Court Road
Bridgend
CF31 1BE

ABERAVON SURF LIFE SAVING CLUB
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
Page
Report of the Trustees
Independent Examiner's Raport
statement of Financial Activities
Balance Sheet
Notes to the Financial Stat•m•nts
8 to 11
Detailed Statement of Flnanclal Activities
12 to 13

ABERAVON SURF LIFE SAVING CLUB
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
The trustees present their report with the financial statements of the charity for the period 1 January 2024 to
3 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth
the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102} (effertive 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are to advance the mental, physical and spiritual welfare of young people by
promoting a schem8 of awards and their personal development.
Signlft¢ant actlvltles
In planning our activities for the year we kept in mind the Charity Comrnission's guldance on publlc benefit
al our trustee rneetings.
The focus of our activlties remains the NARS Beach Lifeguard Awards. NARS Level 1 & 2 Lifeguard Award,
NARS Masters Surf Lifesaving Award, Nipper Beach Competence, TrainerlAssessor. ASA Awards & STA
Awards. IRB Driver, Crew & Cox.
This benefits young people by developing their s81f-confidence and social skills alongside practical actlvilles
for all ages. We welcom8 all young people regardless of personal background, faith, gender or personal
circumstances and we believe this philosophy of openness to all enriches everyone through the sharing of
the skills, aptitudes and life experiences of our young people aged 7 to 18 as well as 18 to 70 years and all
volunteers.
A great contribution is made by member volunteers. We are grateful for the many hours volunteers have
spent listening and encouraging our young people and working with our youth workers. Without Ihls
valuable contribution of lime, energy and expertise we would not have been able to achieve so much.
Any surplus funds which are not Ilkely to be needed to pay for acllvities are placed on deposil to eam
interest.

ABERAVON SURF LIFE SAVING CLUB
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activlties
AutUTnnlWinter
The club is in full swing after such a busy summer season on the beach, there is pool training taking place
in The New Aberavon Leisure Centre, Aberavon Beach, Port Talbol on Monday and Wednesday evenings.
These sessions last for 2 hours on a Monday, 2 hours on a Wednesday and are a mixture of learn to swim,
NARS Lifeguard Theory & First Aid. We have rec8ntly run a S.T.A. Poolside Helper Course at the
Aberavon Lifeguard Club Headquarters (Assistant Teachers S.T.A. Qualified) and are looking to quallfy all
involved in the course to become fully qualified Swimrning Teachers.
On Monday and Wednesday classes take place for the Learn to Swim and pass STA or ASA Awards.
Training in the summer months move on Aberavon Beach al the clubhouse from the age of 5 years to 70
years of age for all participants to learn how to swim in the sea and use Malibu Rescue Boards. Surf Ski's
and IRB Craft.
The Iralning in the swimrning pool is also geared towards taklng part in the Surt Llfesavlng Associatlon of
Wales Stillwater Championships, RLSS Sp8ed Championships and also the GB Stillwaler Championships
and competitors continue to even compete at Inter.Nalional level both in the sea and in the pool.
Isummer
During the springlsummer months the main Iralnlng program moves to the beach with sessions on
Thursday evening, Sunday morning for all age groups, Nippers, Juniors, Senior & Masters.
Ongoing throughout the springlsummer months there are courses for First Ald, and there is a Junior and
Nlpper Awards scheme.
For sludents 16 and over we have National Vocational Breach Lifeguard Qualification INVBLQ) this
qualification enables, candidates once qualified to gain employment as lifeguards during the summer
months elther with the RNLI or with Local Authority on their controlled beaches.
We 8ncouragg all our Nippers and Junlors to attend SLSA Wales's Youth Camp al St. Davld's, Pembroke,
Wesl Wales, where they have valuable access to expert tuition in all skills on craft in the sea.
Fundralsln
We are always looking for ways to raise fijnds and our club members organises a New Year's Day Dip in
the Sea (first swim of the new year) which brings in thousands of pounds each year. W8 have the benefits
of Welsh Surf Lifesaving Championshlps and Nlpper Champlonshlps being held on our beach most years
and our volunteer's sell food donated by our members and raffles which raises hundreds of pounds for our
club which we are extremely grateful for.
FINANCIAL REVIEW
Principal funding sources
Our main source of funds this year has been entran￿ fees from the swimming pool. New Year's Day dip at
Aberavon Beach and sa16 offood and raffle at the Welsh Championships.
We offer free sesslons throughout the summer months at our headquarters on Aberavon seafront for all our
members. We do not charge for sessions on the beach which in turn helps families who would otherwise
struggle to meet the cost of subs or entrance fees. We have had small grants from Communities Trust to
help us purchase equipment for our members.
Because of unforeseen expenditure no investment is planned at this lime.

ABERAVON SURF LIFE SAVING CLUB
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
FINANCIAL REVIEW
Resèrves policy
At the balance sheet date the charity showed unreslricted funds of approximalely £65.000 of which
approximately £42,000 were held in the bank account.
These reserves are held for future planned activities and expected repairs requlred to be need8d for the
main building in the current financial year.
FUTURE PLANS
In the coming year. we will see a continued emphasis on the NARS Awards, Beach Lifeguard. Levels 1 &
2, Nipper Compet8nce as well as other structured activities to build and deepen the confidence and
capability of our young people.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govern5ng do¢ument
The ¢harity is controlled by ils governing document, a deed of trust and constitutes an unincorporated
charity.
The constitution was adopted on 3rd June 2013 and th8 charity consists of approximately 200 members.
Recruitment and appointment of new truslees
Trustees are appointed or reappointed annually at the Annual Gener81 Meeting held in April.
There is a child protection policy in place. Disclosure and Barring service checks are carried out prior to
commencement of trusteeship. These checks are carried out again every years in line with slatulory
requirements.
Aberavon Surf Life Saving Club is a member of Surf Llfe Saving Association of Wales which provides
helpful advice and opportuni118s for joint programmes,
Aberavon Surf Life Saving Club is also partnered with the Local Authorlty, Surf Llfe Savlng Associatlon of
Great Britain, Royal Life Saving Society and also Sport Wales,
All trustees glve their time voluntarily and receive no remuneration or other benefits.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
01153019
Princlpal address
Kinsale
Princess Margaret Way
Port Talbot
Swansea
SA12 6QW
Trustees
K J White
H Worlh
L Worth

ABERAVON SURF LIFE SAVING CLUB
REPORT OF THE TRUSTEES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
J E Payne ACA
Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE
Approved by order of the board of tru51ees on .
H Worth - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ABERAVON SURF LIFE SAVING CLUB
Independent examiner's report to the trustees of Aberavon Surf Life Saving Club
I report to the charity trustees on my examination of the accounts of Aberavon Surf Life Saving Club (the
Trust) for the period 1 January 2024 to 3 May 2024.
Responsibilities and basi$ of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirements ofthe Charities Act 2011 ('the Act'i.
I report In respect of my examination of the Trust's accounts carried out und8r Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 145(51{bl of the Act.
Independent examlnerfs slatement
I have completed my examination. I confirm that no material matters have come to my attention In
connection with the examination giving me cause lo believe that in any material respect:
accounting recards were not kept in respect of the Trust as required by Section 130 of the Act., or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair view which is not a matter consider8d as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn In this report in order lo enable a proper understanding of the accounts to b8
reached.
J E Payne ACA
Graham Paul Limited
Court House
Court Road
Bridgend
CF311BE
Date..
2?2S

ABERAVON SURF LIFE SAVING CLUB
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
Period
1.1.24
to Year Ended
3.5.24
31.12.23
Unr8slricted
fund Total funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,832
8,758
Other trading aclivilies
21,629
40,611
Total
26,461
49,369
EXPENDITURE ON
Charitable activities
Lif8 saving and other activities
24,818
36,369
Other
8,315
8,668
Total
33,133
45,037
NET INCOMEIIEXPENDITUREI
(6,672)
4,332
RECONCILIATION OF FUNDS
Total funds brought fornard
71,548
67,216
TOTAL FUNDS CARRIED FORWARD
64,876
71,548
The notes form part of these financial statements

ABERAVON SURF LIFE SAVING CLUB
BALANCE SHEET
3 MAY 2024
2024
Unrestricted
fund Total funds
2023
Notes
FIXED ASSETS
Tangible assets
178,920
187,236
CURRENT ASSETS
Stocks
Debtors
Cash at bank
2,435
440
188
43,021
41,699
44,134
43,649
CREDITORS
Amounts falling due within one year
(2,088)
{1,188}
NET CURRENT ASSETS
42,046
42.461
TOTAL ASSETS LESS CURRENT
LIABILITIES
220,966
229.697
ACCRUALS AND DEFERRED INCOME
(156,0901 {158,149)
NET ASSETS
64,876
71,548
FUNDS
Unrestricted funds
10
64,876
71,548
TOTAL FUNDS
64,876
71.548
The financial statements were approved by the Board of Trustees and authorised for issue on
! O nl ..Jwi& 2Q36.... and were signed on ils behalf by:
tee
K J White - Trustee
The notes form part ofthese financial slatements

ABERAVON SURF LIFE SAVING CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slatemenls of the charity, which is a public benefit entity under FRS 102 . have been
prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(8ffective 1 January 20151, and the Charities Act 2011. The financial statements have been prepared
under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expendllure as soon as Ihere Is a legal or conslructlve obllgation
committing the charity to that expenditure, 11 Is probable that a transfer of economic benefits wlll be
required in settlement and the amount of th8 abligalion Can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where cosls cannot be direclly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tanglble flxed assets
Depreciation is provlded at the followlng annual rates In order to wrlte off each asset over Its
estimated useful life,
Freehold property
Plant and machinery
2 /0 on cost
100/0 on reduclng balance
Stocks
Stocks are valued at the lower of c05t and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable aclivitles.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for partlcular restricted purposes withln the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular reslrlcled
purposes.
Further explanation of th8 nature and purpose of each fund is included in the notes to the financial
statements.

ABERAVON SURF LIFE SAVING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
OTHER TRADING ACTIVITIES
Period
1.1.24
to Year Ended
3.5.24
31.12.23
New Years day dip
Membership
Pool hire
Shop
Championships I ranking events
Nipper camp
Other income
Government grants
Food
Awards & exams
1,818
4,210
10,143
151
460
3,517
6,845
17,383
847
1,745
2,342
1,371
4,942
1,211
408
793
2,059
1,995
21.629
40,611
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the perlod ended 3 May 2024 nor for the
year ended 31 December 2023.
Trustees. expenses
There were no trustees, 8xpenses paid for th6 period ended 3 May 2024 nor for the year ended
31 December 2023.
INDEPENDENT EXAMINERS FEES
Fees payable to the Independent Examiner wera £90012023'.£1,188).
TANGIBLE FIXED ASSETS
Fixtures
and
flllings
Freehold
property
Plant and
machinery
Totals
COST
At 1 January 2024 and 3 May 2024
257,129
83,874
14,149
355,152
DEPRECIATION
Al 1 January 2024
Charge for year
101,622
5,144
56,470
2,740
9,824
432
167,916
8,316
At 3 May 2024
106,766
59,210
10,256
176,232
NET BOOKVALUE
At 3 May 2024
150.363
24,664
3,893
178.920
At 31 December 2023
155,507
27,404
4,325
187,236

ABERAVON SURF LIFE SAVING CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
STOCKS
2024
2023
Stocks
2.435
440
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepaymenls
188
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other creditors
2.088
1,188
ACCRUALS AND DEFERRED INCOME
2024
2023
Deferred government grants
156,090
158,149
10. MOVEMENT IN FUNDS
Net
movement
in funds
At1.1.24
At 3.5.24
Unrestricted funds
General fund
71,548
16,672)
64,876
TOTAL FUNDS
71.548
16,672)
64,876
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fvnd
26,461
(33,1331
(6,672)
TOTAL FUNDS
26,461
(33,1331
(6,672)
-10-

ABERAVON SURF LIFE SAVING CLUB
NOTES TO THE FINANCIAL STATEMENTS - Gontinued
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
10. MOVEMENT IN FUNDS - continued
Comparatlves for movement in funds
Net
movement
in funds
At
31.12.23
At1.1.23
Unrestricted funds
General fund
67,216
4,332
71,548
TOTAL FUNDS
67.216
4,332
71,548
Comparative net movement in funds, included In the above are as follows-
Incoming
resources
Resources
expended
Movement
In funds
Unr8strlcted funds
General fund
49,369
(45,037)
4,332
TOTAL FUNDS
49,369
(45,037)
4,332
11. RELATED PARTY DISCLOSURES
There were no related party transactlons for the perlod ended 3 May 2024.

ABERAVON SURF LIFE SAVING CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
Period
2024
lo
Year Ended
31.12.23
3.5.24
INCOME AND ENDOWMENTS
Donations and legacles
Donations
4,832
8,758
Other trading actlvities
New Year5 day dip
Mernbership
Pool hire
Shop
Championships I ranking events
Nipper camp
Other income
Govemment grants
Food
Awards & exams
1,818
4,210
10,143
151
460
3,517
6,845
17,383
847
1,745
2,342
1,371
4,942
1,211
408
793
2,059
1,995
21,629
40.611
Total incomlng resources
26,461
49,369
EXPENDITURE
Charltable activlties
Rates and water
Insurance
Light and heat
New Year's day dip
Pool hire
Shop
Competitions
SLSA Wales
Equipment and maintenance
Ranking events- Faod
Nipper camp and bus
Clothing
Travel
176
5,880
2,831
927
12,612
3.810
215
1,871
2,145
351
2,584
100
168
502
293
2.923
1,908
16,949
722
23,297
33,670
other
Freehold property
Carried forward
5,143
5,143
5,143
5,143
This page does not form part of the statutory financial statements
-12-

ABERAVON SURF LIFE SAVING CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 1 JANUARY 2024 TO 3 MAY 2024
Period
2024
lo
Year Ended
31.12.23
3,5.24
Other
Brought forward
Plant and machinery
Fixtures and fittings
5,143
2,740
432
5,143
3,045
480
8,315
8,668
Support costs
Flnance
Accountancy
900
1,188
Other
Telephone
Sundrles
249
372
736
775
621
1,511
Total resources expended
33,133
45,037
Net (expendlture)Ilncome
{6,672)
4,332
This page does not form part of the statutory financial stalemenls
-13-

REGISTERED CHARITY NUMBER: 1208124
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
FOR
ABERAVON SURF LIFE SAVING CLUB CIO
Graham Paul Llmited
Court House
Court Road
Bridgend
CF311 BE

ABERAVON SURF LIFE SAVING CLUB CIO
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
Page
Report of the Trustees
Independent Examlner's Report
Statement of Financial Activltles
Balance Sheet
Notes lo the Flnancial Statements
8 to 11

ABERAVON SURF LIFE SAVING CLUB CIO
REPORT OF THE TRUSTEES
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
The trustees present their report with the financial statements of the charlty for the period 3 May 2024 to
31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Slalement of Recommanded Practice applicable to charities preparing their accounts in accordanc8 with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January
2019).
OBJECTIVES AND ACTIVITIES
Objecllves and aims
The objects of the charity are to save life by prevention or rescue and to promote the methods of surf life
saving and first aid for resu5Cltation of the rescued in the ar8a of benefit.
Signlficant actlvltles
Voluntary teachlng of water safety and Ilfesaving to club members of all ages commenclng from five years of
age.
Encourage and voluntary ¢oach. club mernbers to partlclpate in lifesaving competitions at all levels.
Voluntary leaching and organising for members, nationally recognised qualifications in various skills
necessary to further the objects of the club.
Provldlng water safety cover for communlty water based events locally and other parts of the UK whereby
members can make use of their skills and experience in a worthwhile manner.
Provlde free water safety advice to local schools and educational establlshments.
Organise fund raising events and apply for grant funding to provide income and equipment lo further th8
voluntary activities of the club. Surplus income shall be placed on deposit lo earn interest.
In planning our activities we shall keep In mind the Charity commlssion guldance on public benefit at the
club's trustee meelings.

ABERAVON SURF LIFE SAVING CLUB CIO
REPORT OF THE TRUSTEES
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Autumnlwinter
The club is in full swing after such a busy summer season on the bea¢h, Ihere is pool training taking place in
Aberavon Leisure Centre. Aberavon Beach, Port Talbol on Monday and Wednesday evenlngs.
Th8se s8ssions last for 2 hours on a Monday, 2 hours on a Wednesday and are a mixture of learn to swim.
NARS Lifeguard Theory & First Aid.
On Monday and Wednesday classes take place for the Learn to Swim and pass STA or ASA Awards.
Training in the summer months move on Aberavon Beach at the clubhouse from the ago of 5 years and up
for all participants to learn how to swim in the sea and use Malibu Rescue Boards, Surf Ski's and IRB Craft.
The tralning in the swlmming pool Is also geared towards taking part in the Surf Lifesaving Association of
Wales Stillwater Championships, RLSS Speed Championships and also the GB Stillwater Championships
and competitors continue lo even compete at Inter-National level both in the sea and in the pool.
Sprlnglsummer
During the springlsummer months the main training program mov8S to the beach with sessions on
Thursday evening, Sunday morning for all age groups. Nippers. Juniors, Senior & Masters.
Ongoing throughout the springlsummer months there are courses for First Ald, and there is a Junior and
Nlpper Awards scheme.
For students 16 and over we have National Vocational Breach Lifeguard Qualification (NVBLQ). This
qualification enables candldates. once qualified, lo gain employment as Ilfeguards during the summer months
elther wilh the RNLI or with Local Authority on their controlled beaches.
We encourage all our Nippers and Juniors to attend SLSA Wales's Youth Camp at St. David's, Pembroke,
West Wales, where they have valuable access to expert tultion in all skills on craft in the sea
Fundraising activities
Fundraising
We are always looking for way5 to raise funds and our club members organise a New Year's Day Dip Sn the
Sea (first swim of the new year) which brings in thousands of pounds each year. We have the benefits of
Welsh Surf Lifesaving Champ1onships and Nipper Champlonshlps being held on our beaGh most years and
our volunteer's sell food donated by our membeTS and raffles which raises hundreds of pound5 for our club
which we are extremely grateful for.
FINANCIAL REVIEW
Princlpal funding source5
Our maln source of funds this year ha5 been entrance fees from the swimming pool, salg of food and raffle at
the Welsh Championships.
We offer free sessions throughout the summer months at our headquarters on Aberavon seafront for all our
members. We do not charge far sessions on the beach which in turn helps farnllies who would otherwise
struggle to meet the cost of subs or entrance fees. We have had Small grants from Communilies Trust to help
us purchase equipment for our members.
Because of unforeseen expenditure no investment is planned at this time.

ABERAVON SURF LIFE SAVING CLUB CIO
REPORT OF THE TRUSTEES
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
FINANCIAL REVIEW
Reserves poll¢y
At the balan¢e sheet date the charty showed unrestricted funds of approximately £55,000 of which
approximately £41,000 were held in the bank account.
These reserves are held for future planned activities and expected repairs required to be needed for the main
building in the current financial year,
FUTURE PLANS
In the comlng year, we will see a continued emphasis on the NARS Awards, Beach Lifeguard, Levels 1&2,
Nipper Competence as well as other structured activities to build and deepen the confidence and capability of
our young people.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is conlrolled by Its governing document, a deed of trust and constitutes a Charitable Incorporated
Organisalion (CIO).
Re¢rultment and appointment of newtrustees
Trustees are appointed or reappointed annually at the Annual General Meeting,
There is a child protection policy in place. Disclosure and Barring seNlce checks are carried out prior to
commencement of trusteeship, These checks are carried out again every years In Ilne with statutory
requirement5.
Aberavon Surf Llfe Saving Club CIO is a member of Surf Life SavSng Association of Wales whlGh provides
helpful advice and opportunities for joint programmes.
Aberavon Surf Life Saving Club CIO is also partnered with the Local Authority, Surf Life Saving Associatlon of
Great Britain, Royal Life Saving Society and also Sport Wales.
All trustees give their time voluntarily and receive no remuneration or other benefits
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
1208124
Prlncipal address
T Lang & Sons
Graham Davies House
Addison Road
Port Talbot
Neath Port Talbot
SA12 6HZ
Trustees
Mrs E M Thomas (appointed 3.5.24)
P B J Thomas (appointed 3.5.24}
H Worth (appointed 3.5.241
A D Rees (appolnted 3.5.241

ABERAVON SURF LIFE SAVING CLUB CIO
REPORT OF THE TRUSTEES
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
REFERENCE AND ADMINISTFIATIVE DETAILS
Independent Examiner
J E Payne ACA
ICAEW
Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE
Approved by order of the board of trustees on
10 ..J.U￿R..￿j&.. and signed on ils behalf by..
H Worth - Trust

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ABERAVON SURF LIFE SAVING CLUB CIO
Independent examiner's report to the trustees of Aberavon Surf Life Saving Club CIO
I report to the charity trustees on my examination of the accounts of Aberavon Surf Life Saving Club CIO
(the Trust) for the period 3 May 2024 to 31 December 2024.
Responslbillties and basis of report
As the charity trustee5 of the Trust you are responsible for Ihe preparation of the accounts in accordance with
the requirements of the Charities Act 2011 ('Ihe Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have follow8d all applicable Directions glven by the Charity Commission under
Section 145{5}(b) of the Act.
Independent examiner's statement
I have completed my examination. I confim that no material matters have come to my attentlon in connection
with the examination giving me cause to believe that in any material respect.,
accounting records were not kept In respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requlrements concerning the form and content of
accounts set out in the Charltles {Accounts and Reports) Regulallons 2008 other than any requirement
that the accounls glve a true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns and hav8 come across no olher matter5 in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to b8
reached.
J E Payne ACA
ICAEW
Graham Paul Limited
Court House
Court Road
Bridgend
CF31 1BE
Date..
Its1202

ABERAVON SURF LIFE SAVING CLUB CIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
Unrestricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,691
Other trading aGtivities
Transfer of activities to CIO
33,279
64,876
Total
99,846
EXPENDITURE ON
Charitable activitles
Life saving & other aclivites
37,244
Other
7,179
Total
44,423
NET INCOME
55,423
TOTAL FUNDS CARRIED FORWARD
55,423
The notes form part of these financial statements

ABERAVON SURF LIFE SAVING CLUB CIO
BALANCE SHEET
31 DECEMBER 2024
Unrestricted
funds
Notes
FIXED ASSETS
Tangible assets
173,587
CURRENT ASSETS
Stocks
Debtors
Cash at bank
1,806
225
40,798
42,829
CREDITORS
Amounts falllng due within one year
{7,785}
NET CURRENT ASSETS
35,044
TOTAL ASSETS LESS CURRENT
LIABILITIES
208,631
ACCRUALS AND DEFERRED INCOME
10
{153,2081
NET ASSETS
55.423
FUNDS
Unrestricted funds
55,423
TOTAL FUNDS
55,423
The flnancial slalements were approved by the Board of Trustees and authorised for issue on
ioTr .TLWF...2o.S.. and were signed on its behalf by:
stee
The notes form part of Ihese financial statements

ABERAVON SURF LIFE SAVING CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charitles SORP (FRS 102) 'Accounling and Reporting by Charities-
statement of Recommended Practice applicable to charities preparing their accounts in accordance
with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
(effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have
been prepared under the historical cost convention.
Income
All income 15 recognised in the Statement of Financ181 Activities once Ihe charity has 8nlltlemenl to the
funds, It Is probable that the income will be recelved and the amount can be measured reliably.
Expenditure
Liabilities are recogni5ed as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure Is
accounted for on an accruals basis and has been classified under headings that aggregate all Cost
related to the category. Where costs cannot b8 directly attributed lo particular headings they have been
allocated lo activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided al the following annual rates In order to write off each asset over ils estimated
U8eful life.
Freehold property
Plant and machinery
Fixtures and fittings
2% oncost
100/0 on reducing balance
100/0 on reducing balance
Stocks
stocks are valued at the lower of cost and net realisable value, after making due allowance for
obso18t8 and slow moving items.
Taxation
The charity is exempl from tax on its charltable aclivities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectlV8s al the discretion of lh8
trustees.
Restricted funds can only be used for partlcular restricted purposes wilhln the objects of the charity.
Restrictions arise when specitled by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included In the notes to the financial
statements.

ABERAVON SURF LIFE SAVING CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
DONATIONS AND LEGACIES
Donations
1,691
OTHER TRADING ACTIVITIES
Fundraising events
Shop income
Sponsorships
Entry fees
Standing order
Pool - Cash
Membership
Awards
Governmeni grants
Mlscellaneous Income
8,782
229
1,109
505
13,620
2,016
3,700
79
2,883
356
33,279
TRANSFER OF ACTIVITIES TO CIO
Transfer of assets to CIO
64,876
On 0310512024 the assets and Ilabililies of Ab8ravon Surf Life Saving Club, an unincorporated charity,
were transferred to the Charitable Incorporated Organisalion (CIO), which was establlshed to continue
th6 charitable activities under a corporal8 slruclure.
The transfer has been treated as a gift of net assets in accordance with FRS 102. as a merger of
charitable activities without consid8ration. The Iransfer is recognlsed as part of the charity's incoming
resources.
The assets transferred Included total assets with a carrying value of £223,055, consisting primarily of
cash, debtors. and fixed assets. The liabilities were £158,179, consisting of creditors and other
As a result, the nel assets received by the CIO were valued al £64,876, which has been recognised as
incoming resources in the Statement of Financial Activities.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneratlon or other benefits lor the period ended 31 December 2024.
Trustees. expenses
There were no trustees, expenses paid for the period ended 31 December 2024.

ABERAVON SURF LIFE SAVING CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Plant and
machinery
Totsls
COST
At 3 May 2024 and 31 December 2024
257,129
83,874
14,149
355,152
DEPRECIATION
Al 3 May 2024
Charge for year
106,765
3,428
59.210
1,644
10,259
259
176,234
5,331
At 31 December 2024
110,193
60.854
10,518
181,565
NET BOOK VALUE
At 31 December 2024
146,936
23,020
3,631
173,587
STOCKS
Stocks
1,806
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayrnenls
225
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other credltors
5,624
2,161
7,785
10. ACCRUALS AND DEFERRED INCOME
Deferred governmenl grants
153,208
11. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
Unrestricted funds
General fund
55,423
55,423
TOTAL FUNDS
55,423
55,423
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ABERAVON SURF LIFE SAVING CLUB CIO
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE PERIOD 3 MAY 2024 TO 31 DECEMBER 2024
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as fo15ows'.
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
99,846
{44,423)
55,423
TOTAL FUNDS
99,846
{44,423)
55,423
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 Dec8mber 2024.
13. INDEPENDENT EXAMINER FEES
Fees payable to the Independent examiner were £1,260
-11-