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## Charity Commission Annual Return 2021 

Charity registration number: 1173503 


01/01/2021 

31/12/2021 

£ 30,699 £ 28,550 

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Company No. CE011107
The Saltdean Lido Trust
Report and Financlal Statements
For the year ended 31 December 2022
Registered Charity number: 1173503 (England and Wales)

SALTDEAN LIDO TRUST
LEGAL & ADMINISTRATIVE INFORMATION
Trustges
D Bailey
D Chester
S Hofrox
D Leaver
P Shephe
Charlty Numbgr
1173503
Company Number
CE011107
Prlnclpal Address
The Courtyard
Shoreham Road
Upper Beeding
Sleyning
West Sussex
BN44 3TN
Indopondènt examlnern
TC Grtsjp
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers
HSBC plc
1 Wawd( Street
Worthing
West Sussex
BN11 3DE

SALTDEAN LIDO TRUST
CONTENTS
Page
Tnjstees, report
Report oflhe Independent Examiner
staterr￿nt of Financi81 Actmt
Balance Sheet
Notes to the accounts
7-13

SALTDEAN LIDO TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their Annual ￿pOrt. together with the financial statemenls lor Saltdean Lido Trust for the
year to 31 December 2022.
The accounts comply with the Charities Act 2011. and Awjunting and Repotting by Charities.. Statement of
Recomrnended Practice applicable to charibes preparing Iheiraccounts in accoidance with the Fin8nual Reporting
Standard applicable in the UK and Republic Of Ireland IFRS 1021 leffective 1 January 20151.
Structure, Governance & Management
The organisation's charitable aims and objectives are set oul in ib constitution. agreed by the Board of Trustees
on 21 June 2017. The charily was regisle￿d with the Charity Commission on the 21 June 2017 Icharity number
11735031.
Organlsatlonal structurè
During the period, the Board of Trustees consisted of Ihe foll￿￿1n9 individual$'.
D Chester
S Horrox
P Shepherd
D Bailey
D Leaver
The Board members, who are all volunteers, come from a wide variety ol backgrounds and possess skills that
are relevant to the work of the organisation.
Obl•etlv•• & Aetlvltl•8
11 To provide orassist in the prowsion of laclth.es for rec￿atIon or other leisure time occupats'on of individuals
who have need of such lacilrties by reason of their youth. age infimity or disability. financial hardship or
social and economic circumstances or lor the Publ￿ at large in the interests of soaal Welfa￿ and with the
object of improving their conditions ol life, in particular Ihe provision and maintenance ol an open air pool
and re¢￿atIon area Ilhe 'lido"I for the use of inhabilants of the Brighton and Hove & Lewes district and
visitors lo Ihearea.
21 To advance the education ol the public in the history and heritage of Salldean, the Saltdean lido and the
grade ii. listed building connected to the lido in particular by p￿serving and maintaining the building and
providing educational visits, talks and leclu￿$ on the hisloryand heritage ol the Saltdean lido and the town
ol Saltdean.
Act1￿1108
During 2022 the Charity received donalions and grant income lo support rts aims. The Charity's subsi¢Jiary
Isaltdean Lido CICI commenced major restoralion works on the main Salldean Lido building and these were
ongoing as at the date ol approval of Ihis report. The Trustees consider that the Chanty is now well placed. in
conjunction with S8lide8n Lido CIC, to ￿[￿pIele Ihe project lo ieslore the building.
Publle B•n•flt
In accoidance with our duties as stated in secbon 17151 of the 2011 Chatrties Act, we have considered the guidan
provided by the Charty Commission in regaid to public benefit. This public benefit has been demonstrated by the
activities undertaken since the incepts.on of the charity outlined in the'ActMties' sedion above.

SALTDEAN LIDO TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Rlsk Mana9•m•nt
The Board of Trustees holds overall responsibilty for Risk Management for the organisatitsn and has conducted
review of the major risks to which the organisation is exposed. Consequently and where appropriate, systems or
procedures have been established to manage the risks Ihat Ihe Charity faces.
Flnan¢ial RgVIgW
The charity reports total incorne for the ye8r ended 31 Decernber 2022 of £33.53012021.. £30.6991.
Expenditure for the year totaled £34,757 12021". £28,550). which mostly comprised donations lo a related
Community Interest Company Isee note 41 to fijrther the Trust's objectives.
The charity report a defiril on acb'vibes forthe year to 31 December 2022 of £1.22712021'. surplus of £2,149).
As at 31 December 2022, the charity held ￿seNe$ 01 £456,97512021." £458,202) consisting of ￿$tricted funds of
£222,800 12021". £230,800), designated funds of £225,000 12021.. £200,OL)01 and unrestiicted fvnds of £9,175
12021.. £27,402).
Re8erve¥ pollcy
The Trustees have a policy to retsin min1Th￿rn free reseNes equal totsvelve [￿nths. e$￿'mated rninimum overheads
Icurrenlty e$Umaled at £4,000) lo ensure fvlur¢ su$tsinability.
Unrestricted reserves al 31 December 2022 totalled £9,17512021.' £27,4021. The trustees the￿fOre consider the
charity to be operats'ng in line with the reserves poliry.
Futur¢ Pl•n$
The charity pl8n8 on ¢onlinuing the a¢tiirili&8 oullined above in Ih&forlh¢oming years subject lo $8ti$f8dory funding
arrangements.

SALTDEAN LIDO TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Trust•ès' r•sponsibllities In rèlation to thè aetounts
The Charities Act 2011 require5 the trustees to piepaie accounts ft>r Èach financial yearwhich give a true and frdir
view tsf the state of affairs of the chanty and of the incoming iestsufces and applicab.on of resouices, including the
ncome and expen¢Jiture, of the charity lor Ihat year.
In preparing these accounts, the trustees are required to..
select suitable accounting policies and then appty them consistenljy,.
observe the methods and princjples in Ihe Chaiities SORP-
make judgements and estimates that are reasonable and prudent., 8nd
prepare the 8¢¢ounls on the going concem basis unless il is inappropriate lo presume that the charity will
continue In operation.
The trustees are responsible lor keeping adequate accounting recofds that disclose with reasonable accuracy at
any time the financial position ol the charity and enable them to ensure thal the accounts comply with the Charities
Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detects'on of fraud 8nd other iThegularities.
Approved by the board on.. 12 Juty 2023
Signed on behaw ol the board ol trustees
D Leaver
TruBtee
Chartty number.. 1173503

SALTDEAN LIDO TRUST
REPORT OF THE INDEPENDENT EXAMINER
FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the trustees on my exanmnation of the accounts of Ihe Saltdean Lido Trust Ithe Trust) for the year ended
31 December 2022.
R•sponslbllltl•s and basls of report
As the charity's trustees, you are responsible forthe preparatw)n of the accounts in accordance with the reqU1￿MentS
ol the Charities Act 2011 (tr Act.).
I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act and in
carrying out my examination, I have followed all the ap￿1¢able Directy'ons given by the Charity Commission under
section 14515llbl ol the Acl.
Ind•pond•nt èxamln•fs statèm•nt
I h8ve completed my examin8bon. l confirm th81 no material matters h8vtr con* to nry attenb'tsn in Ctsnntrction with
the examination giving rne cause to believe that in any malerial respect..
111 accounting Tecord8 were not kept in 8ccordance wlh section 130 of the Charities Ad., or
121 Ihe a¢¢ount$ do nol a¢¢ord wilh thos& records; or
131 Ihe accounts did not comply wth the applicable requirements conceming the fomi and content of
accounts set oul in the Charilies IAccounls and Reportsl RegulaD'ons 2008 otherth8n any requirernenl
Ihat thè accounts gi¥¢ a'tr￿ and fairf view whi¢h is not a matter ¢on$i4&red as part of an independont
examination.
I have no ¢on¢ems and have ¢om¢ a¢ros$ no olh&r mall$rs in ¢onne¢ts'on with the examination to which attention
Should be drawn in this ￿pOrt in order lo enable a prop¢r unde￿￿nding 01 the a¢¢ounts lo be rea¢h¥d.
Mark Cummln8 FCCA
On behall ol TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussèx
BN44 3TN
United Kingdom
Dated.. 27 Juty 2023

SALTDEAN LIDO TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
Restricted
funds
Designated
funds
Totsl
2022
Total
2021
Notès
Ineomè from=
Donations and grants
Investment income
9.810
920
22.800
32.610
920
30.644
55
Total Income
10.730
22,800
33,530
30,699
RalBlng funds
488
488
216
Charftable actlvltle8
Charitable projects
3,4fj9
30.800
34.269
28,334
Total expendlture
3.957
30,800
34,757
28,550
Net Income
6.773
18,0(Kl}
11,2271
2,149
10
GroBs Iranslers in
25,000
25,000
659
Gr038 transfers out
125,0001
125,0001
16591
Net movement In
funds
118,2271
I8,0￿>
25,000
11.2271
2,149
Fund balances at 1
Janu8ry 2022
Fund balances at 31
December 2022
27,402
230,800
200,O¢JO
458,202
456,053
11
9,175
222,800
225,000
456,97S
458,202
l actiwties are dassed as continuing. There a￿ no ￿ognISed gains or losses other than those reported on the
Statement of Financial Activities.

SALTDEAN LIDO TRUST
BALANCE SHEET
AS A T31 DECEMBER 2022
2022
2021
Current Assets
Cash al bank and in hand
Debtors
457,533
942
459,081
458.475
459,522
Credltor8'. amounts lalllng due wlthln on• y•ar
11,5001
11,3201
Net current a88•ts
4S6,975
458,202
Net a88ets
456,975
458,202
Funds
Unrestricted fvnds
Restricted funds
Designated fijnds
11
9,175
222.800
225,000
27,402
230,800
200,000
10
TOTAL FUNDS
456,970
458,202
The accounts were approved by Ihe Board ol Trustees on 12 Juty 2023
D Leaver
Trustee
Charity number.. 1173503

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POUCIES
The principal accounting policies adopted, judgements and key sources of esb"mats"on uncertainty in the
preparation of financial statements are as follows-.
1.1 Basis of accounting
The accounts have been prepared in accordance vthh Accounting and Reporting by Charrties.. Statement of
Recommended Practice applicable to chafrties prepanng their accounts in accordan￿ wth the Financial
Reporting Standard applicable in the UKand RepU￿1C of Ireland IFRS 1021 (effective 1 January 20151- (Charrties
SORP IFRS 10211 and the Charities Act 2011.
S8ltde8n Lido Trust rreets the definition of a public beneffit entity under FRS 102. Assets and liabilities are initialty
re¢ognis¥d at hi$toii¢al cost or transadion valuè unlè$$ othemse $tsled in the rèlèvant a¢¢ounb'ng poll¢y notèl$l.
The financial statements are prepared in sterting, which is the functsonal cutrency ol the ¢harfty. Monetary
amounts in these financial stalements are rounded lo thè nearesl pound.
The trustees have not prepared consolidaled accounts on the basis that group income is below £1,000.000.
1,2 Pr•paratlon of thè aecounts on a golng eonc•rn bas1•
After making appropnate enquiries. the trustees ha¥e a reasonable expectation that the charity has adequate
resources to continue in operalional existence for the loreseeable fijture. This indudes taking into account any
potential impact ol the COVID-19 pandemsc.
There are no material un¢ert8inli&$ about the Charity's ability lo ¢onlinue as 8 90ing ¢on¢em and a8 8u¢h, the
going concern basis has been adopted lor the preparation ol these finanual statements.
1.3 Income
Grants and donations a￿ crediled to the SOFA when the charty becomes enD'tled lo the income, the income can
be measur6d reliably and it bscom6s possibl¢ that the incom¢ will b& r¢¢eived. Whereby 8 9rant 1$ subject lo
donor imposed conditions, li.è. they a￿ perfomiance related or the donor specifies the time period in which th8
funds must be spent). th8 Income is recognlsed in lin• wlth such donor imp)s&d condthons.
1.4 Exp•ndlturn
Expenditure is accounled for on an accruals basis Vliih the irrecoverable element ol VAT induded wth the item
ol expense to which it relates.
Charitable expenditu￿ ¢ompiise8 Ihose trJ$l$ incurred by the charity in the delivery Of its a¢livitleS 8nd services
lor ils benefi¢i8rie$.
Governance costs linduded wthin support costs} indude those costs associated wth meeting the constrtutsonal
and statutory reqU1￿ments of the chanty and indude examination fees and costs linked to the strategic
management of the charity. These are induded within support cosls.
All costs are allocated tse￿een expendrture calegryies ofthe SOFA on a basis designed to reflect the use of the
resource. Costs relating to a particular activity are allocated diredty. others are apportioned based on estimated
usage as a proportion of d1￿Ctty attributable expenditure.
1.5 Cash Flow Stst•m•nt
In accordance with Seclion 7 01 FRS 102 the charity is daiming exemP￿n from the requirement to prepare a
ash flow st8ternent on awount of its siie.
1.6 Taxation
As a thatty, Saltdean Ltdo Ttust is exeriyt Itom tax on incomè and gains to the extent that thèsé arè applied to
its charitable objects.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES Icontinuedl
1.7 Fund accountlng
Funds held by the thanty are either
Unrestricted general funds- Ihese are funds vthich can be used in accordance with the charitable objects at the
discretion ol the trustees and whid) have not been designated for other purposes.
Restricted funds- these are lunds which areto be used in acco(dance with speufic restrith.ons inwosed by donors
which have been raised by the charity for particular purposes. The cost of r8iwng and adrninistering such funds
are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
accounts.
Deslgnate¢J fun¢Js- thèse are funds sèt aside by thè trustees out ol unrestricted general funds for speclfic future
purposes or projects.
1.8 Cash at bank and In hand
C83h al bank and in hand includes bank ac￿u￿18. cash 8nd short terTn highty liquid investments with a short
maturity ol trree months or less from the dale of a¢quisition or opening of the deposits or Similar acctsunl.
1.9 Cr•dltor8 and provS8lon•
Creditors and provisions are recognised where the charity has a present obligation resulting from a pasl event that
will probabty ￿sU11 in the transfer ol lunds lo a thiid party an(J thtr arts)unl due lo settltr the obligation can be
measured or eslirnaled reliably.
1.10 Crltlcal accountlng ￿tImate9 and ludgem•nts
In the 8ppIic81ion of the chanty's accounling polries, Ihtr tru$lee$ are required lo maktrjudgemenls, e8timale$ an¢y
assumptr'ons about the carrying arTh)unt of assets and liabil￿e$ that are not readity apparent frorn other sources.
The estimates and 85s0cialed #ssumoions are based on histtsri¢al experience and other factors that are
considered to be relevant. Actual resdls may drffer from these estimates.
The estimates and undertying assumptions are rewewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in whth Ihe ests.male is revised.
The trustees do not consider that Ihefe a￿ any cth.cal eslimates or areas of judgement that need to be brought to
the attention of the readers of the financial st8lerrenls.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
INCOME FROM DONATIONS & GRANTS
2022
2021
Donations
Grants
9,810
19.844
10.600
Total
30.644
EXPENDITURE
Grants
Payabl•
Othèr
costs
2022
2021
R4l$lng fund$
488
488
218
Charltable actlvl¢le8
Ch8rit8ble projects
Activities undertaken directly
Support ¢08ts (note 41
127
3,342
30,927
3,342
25,344
2,990
Total
3,469
34,269
28,334
Total
30.8CKI
Grants payable consists entl￿ty ol grants payable to Saltdean Lido CIC.
SUPPORT COSTS
2022
2021
Insurance
Other support
Govemance costs
1,185
230
1,927
713
957
1,320
3,342
2,990
Govemance costs includes amounts payatle in respect of accountancylindependent examination fees of
£1.50012021.. £1.3201.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
STATEMENT OF FINANCIAL ACTNITIES COMPARATV￿ FUNDS- PERIOD ENDED 31 DECEMBER 2021
Unr•strScted
lunds
Restdeted
funds
D•slgnated
funds
Total
2021
Notes
In
ome Irom:
Donations and grants
Investment incom&
19,844
55
10,800
30,644
55
Total Incom•
19,899
10,800
30,699
Ral8lng funds
216
216
Charftablé actlvltlo•
Chantable projects
3,993
24,341
28,334
Totsl *xp¢ndltur•
4.209
24.341
28.550
Nét Ineom•
16,690
10,600
124,3411
2,149
lunds..
Gross transfers in
659
659
Gross translèrs out
16S91
16S91
Net movement In
fund8
16.349
10.800
125.0001
2.149
Fund balances at 1
January 2021
Fund balaneè8 at 31
December 2021
11,053
220,000
225,000
456,053
11
27,402
230,BOO
200,000
458,202
io

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES, REMUNERATION AND 8ENEFITS
There was no trustee remuneration or other benefits or reImburse￿nt of injstee expenditure forthe year ended
310ecember 2022 nor for the year ended 31 December 2021.
DEBTORS
2022
2021
Prepaid expenditure
942
441
441
CREDITORS . amount• falllng du• wlthln on• year
2022
2021
Accrued expenditure
1,500
1,320
1,500
1,320
9 RESTRICTED FUNOS
The income funds of the charity include ￿Stricted funds conTJrising the lollwng unexpended balan￿S of
donatlons and grants held on trust for speafic purposes."
Balance at
1 January
2022
Movement In fundB
Balance at
31 December
2022
Income
Expendlture
Professional fees
Restoration ol Sattdean Lido
20,LX)O
210.800
120.0001
110,8001
130.8001
22.800
222,800
230,8
22.800
222,800
Pmfessional fees
This is for use tOW8rds Ihe professional fees for the Salldean tido m8in buikling designs to RIBA stsge 4.
Restoration of Saftdean Lido
This is for use towards the restorat￿ of Sahdean Lido.
li

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
10 DESIGNATEO FUNDS
The income lunds of the thatity include the folltiwng designated funds which have been set aside out of
unrestricted funds by the trustees for specrfic purposes".
Balane• at
1 January
2022
Movèm•nt In fund$
Bal#ne• at
31 Decgmber
2022
Income
Expenditure
Tran8ferB
Li40 building
2CKJ.¢
25.OCKJ
225,000
2CKJ,C
25,OCKJ
225.000
Lldo Bulldlng
This is lo support the funding requirements of the main bjilding project.
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrn•trlet•d
funds
R•8trOcted
fund•
D•8lgnat•d
funda
December
2022
Totsl
Fund balances at 31 December 2022
are represented by..
Current assets
Credilors.. arrK)unts lalling due wrfhii
one year
10,67S
222,800
225,000
458,475
11,5001
9,17S
222,800
225,000
456,975
Unrnstrlcted
funds
Rèstrlcted
funds
De8lgnated
funds
December
2021
Total
Fund balances at 31 December 2021
are represented by.
Current assets
c￿dItorS". amounts falling due wthii
one year
28,722
11,3201
230,800
200,000
459,522
11,3201
27.402
230,800
200.000
458.202
12

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
12 RELATED PARTY TRANSACMONS
During the year the charity made a grant of £30,800 lo Saltdean Lido CIC12021.' £24,341>.
There was £272 other related party Ir8n$actions durin9 the pevi(¥110 31 December2022 Iperiod to 31 December
2021.. £nill.
13 CONTROL
The Charity is undtrrthtr control ofthtr Tnjslees.
14 SUBSIDIARY
On 17 March 2019 it was resolved Ihal Salldean Lido Trust be accepted as a member of Saltdean Lido CIC,
company that D Chester, P Shepherd, D Leaver and D Bailey Ilru$tees ol the chantyl are also dirtrctors.
The activity of the subsidiary has not been consolidated wlhin these accounts on the basis that group income
does not ex￿8￿ £1m.
The ￿MpanY'S registered office and principal address are Ihe 8an* a8 the prin¢ip81 add￿85 tsf Saltdean Lido
Trust.
The sybsidiary'$ finan¢i81 ￿rtL￿manCe was a$ follow$=
2022
2021
Total income
360,806
1297,8131
62,993
112,5291
50,464
$04,429
1296,8921
207,S37
140,2411
167,296
Total expenditure
Profrt before ta¥
Tax charg6
Profrtlllo$81 after lax
Reserves
143,324
92.860
15 CHARITY INFORMAMON
sa￿dean Lido Trust is a Charitable Incorporated Organisab"on ￿gIstered in England and Wales. The charity's
registered nutnbei and registered offKe address be ft)und on the legal and administrative infortnation page.
13

Company No. CE011107
The Saltdean Lido Trust
Report and Financlal Statements
For the year ended 31 December 2022
Registered Charity number: 1173503 (England and Wales)

SALTDEAN LIDO TRUST
LEGAL & ADMINISTRATIVE INFORMATION
Trustges
D Bailey
D Chester
S Hofrox
D Leaver
P Shephe
Charlty Numbgr
1173503
Company Number
CE011107
Prlnclpal Address
The Courtyard
Shoreham Road
Upper Beeding
Sleyning
West Sussex
BN44 3TN
Indopondènt examlnern
TC Grtsjp
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers
HSBC plc
1 Wawd( Street
Worthing
West Sussex
BN11 3DE

SALTDEAN LIDO TRUST
CONTENTS
Page
Tnjstees, report
Report oflhe Independent Examiner
staterr￿nt of Financi81 Actmt
Balance Sheet
Notes to the accounts
7-13

SALTDEAN LIDO TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their Annual ￿pOrt. together with the financial statemenls lor Saltdean Lido Trust for the
year to 31 December 2022.
The accounts comply with the Charities Act 2011. and Awjunting and Repotting by Charities.. Statement of
Recomrnended Practice applicable to charibes preparing Iheiraccounts in accoidance with the Fin8nual Reporting
Standard applicable in the UK and Republic Of Ireland IFRS 1021 leffective 1 January 20151.
Structure, Governance & Management
The organisation's charitable aims and objectives are set oul in ib constitution. agreed by the Board of Trustees
on 21 June 2017. The charily was regisle￿d with the Charity Commission on the 21 June 2017 Icharity number
11735031.
Organlsatlonal structurè
During the period, the Board of Trustees consisted of Ihe foll￿￿1n9 individual$'.
D Chester
S Horrox
P Shepherd
D Bailey
D Leaver
The Board members, who are all volunteers, come from a wide variety ol backgrounds and possess skills that
are relevant to the work of the organisation.
Obl•etlv•• & Aetlvltl•8
11 To provide orassist in the prowsion of laclth.es for rec￿atIon or other leisure time occupats'on of individuals
who have need of such lacilrties by reason of their youth. age infimity or disability. financial hardship or
social and economic circumstances or lor the Publ￿ at large in the interests of soaal Welfa￿ and with the
object of improving their conditions ol life, in particular Ihe provision and maintenance ol an open air pool
and re¢￿atIon area Ilhe 'lido"I for the use of inhabilants of the Brighton and Hove & Lewes district and
visitors lo Ihearea.
21 To advance the education ol the public in the history and heritage of Salldean, the Saltdean lido and the
grade ii. listed building connected to the lido in particular by p￿serving and maintaining the building and
providing educational visits, talks and leclu￿$ on the hisloryand heritage ol the Saltdean lido and the town
ol Saltdean.
Act1￿1108
During 2022 the Charity received donalions and grant income lo support rts aims. The Charity's subsi¢Jiary
Isaltdean Lido CICI commenced major restoralion works on the main Salldean Lido building and these were
ongoing as at the date ol approval of Ihis report. The Trustees consider that the Chanty is now well placed. in
conjunction with S8lide8n Lido CIC, to ￿[￿pIele Ihe project lo ieslore the building.
Publle B•n•flt
In accoidance with our duties as stated in secbon 17151 of the 2011 Chatrties Act, we have considered the guidan
provided by the Charty Commission in regaid to public benefit. This public benefit has been demonstrated by the
activities undertaken since the incepts.on of the charity outlined in the'ActMties' sedion above.

SALTDEAN LIDO TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Rlsk Mana9•m•nt
The Board of Trustees holds overall responsibilty for Risk Management for the organisatitsn and has conducted
review of the major risks to which the organisation is exposed. Consequently and where appropriate, systems or
procedures have been established to manage the risks Ihat Ihe Charity faces.
Flnan¢ial RgVIgW
The charity reports total incorne for the ye8r ended 31 Decernber 2022 of £33.53012021.. £30.6991.
Expenditure for the year totaled £34,757 12021". £28,550). which mostly comprised donations lo a related
Community Interest Company Isee note 41 to fijrther the Trust's objectives.
The charity report a defiril on acb'vibes forthe year to 31 December 2022 of £1.22712021'. surplus of £2,149).
As at 31 December 2022, the charity held ￿seNe$ 01 £456,97512021." £458,202) consisting of ￿$tricted funds of
£222,800 12021". £230,800), designated funds of £225,000 12021.. £200,OL)01 and unrestiicted fvnds of £9,175
12021.. £27,402).
Re8erve¥ pollcy
The Trustees have a policy to retsin min1Th￿rn free reseNes equal totsvelve [￿nths. e$￿'mated rninimum overheads
Icurrenlty e$Umaled at £4,000) lo ensure fvlur¢ su$tsinability.
Unrestricted reserves al 31 December 2022 totalled £9,17512021.' £27,4021. The trustees the￿fOre consider the
charity to be operats'ng in line with the reserves poliry.
Futur¢ Pl•n$
The charity pl8n8 on ¢onlinuing the a¢tiirili&8 oullined above in Ih&forlh¢oming years subject lo $8ti$f8dory funding
arrangements.

SALTDEAN LIDO TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Trust•ès' r•sponsibllities In rèlation to thè aetounts
The Charities Act 2011 require5 the trustees to piepaie accounts ft>r Èach financial yearwhich give a true and frdir
view tsf the state of affairs of the chanty and of the incoming iestsufces and applicab.on of resouices, including the
ncome and expen¢Jiture, of the charity lor Ihat year.
In preparing these accounts, the trustees are required to..
select suitable accounting policies and then appty them consistenljy,.
observe the methods and princjples in Ihe Chaiities SORP-
make judgements and estimates that are reasonable and prudent., 8nd
prepare the 8¢¢ounls on the going concem basis unless il is inappropriate lo presume that the charity will
continue In operation.
The trustees are responsible lor keeping adequate accounting recofds that disclose with reasonable accuracy at
any time the financial position ol the charity and enable them to ensure thal the accounts comply with the Charities
Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detects'on of fraud 8nd other iThegularities.
Approved by the board on.. 12 Juty 2023
Signed on behaw ol the board ol trustees
D Leaver
TruBtee
Chartty number.. 1173503

SALTDEAN LIDO TRUST
REPORT OF THE INDEPENDENT EXAMINER
FOR THE YEAR ENDED 31 DECEMBER 2022
I report to the trustees on my exanmnation of the accounts of Ihe Saltdean Lido Trust Ithe Trust) for the year ended
31 December 2022.
R•sponslbllltl•s and basls of report
As the charity's trustees, you are responsible forthe preparatw)n of the accounts in accordance with the reqU1￿MentS
ol the Charities Act 2011 (tr Act.).
I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act and in
carrying out my examination, I have followed all the ap￿1¢able Directy'ons given by the Charity Commission under
section 14515llbl ol the Acl.
Ind•pond•nt èxamln•fs statèm•nt
I h8ve completed my examin8bon. l confirm th81 no material matters h8vtr con* to nry attenb'tsn in Ctsnntrction with
the examination giving rne cause to believe that in any malerial respect..
111 accounting Tecord8 were not kept in 8ccordance wlh section 130 of the Charities Ad., or
121 Ihe a¢¢ount$ do nol a¢¢ord wilh thos& records; or
131 Ihe accounts did not comply wth the applicable requirements conceming the fomi and content of
accounts set oul in the Charilies IAccounls and Reportsl RegulaD'ons 2008 otherth8n any requirernenl
Ihat thè accounts gi¥¢ a'tr￿ and fairf view whi¢h is not a matter ¢on$i4&red as part of an independont
examination.
I have no ¢on¢ems and have ¢om¢ a¢ros$ no olh&r mall$rs in ¢onne¢ts'on with the examination to which attention
Should be drawn in this ￿pOrt in order lo enable a prop¢r unde￿￿nding 01 the a¢¢ounts lo be rea¢h¥d.
Mark Cummln8 FCCA
On behall ol TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussèx
BN44 3TN
United Kingdom
Dated.. 27 Juty 2023

SALTDEAN LIDO TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
Restricted
funds
Designated
funds
Totsl
2022
Total
2021
Notès
Ineomè from=
Donations and grants
Investment income
9.810
920
22.800
32.610
920
30.644
55
Total Income
10.730
22,800
33,530
30,699
RalBlng funds
488
488
216
Charftable actlvltle8
Charitable projects
3,4fj9
30.800
34.269
28,334
Total expendlture
3.957
30,800
34,757
28,550
Net Income
6.773
18,0(Kl}
11,2271
2,149
10
GroBs Iranslers in
25,000
25,000
659
Gr038 transfers out
125,0001
125,0001
16591
Net movement In
funds
118,2271
I8,0￿>
25,000
11.2271
2,149
Fund balances at 1
Janu8ry 2022
Fund balances at 31
December 2022
27,402
230,800
200,O¢JO
458,202
456,053
11
9,175
222,800
225,000
456,97S
458,202
l actiwties are dassed as continuing. There a￿ no ￿ognISed gains or losses other than those reported on the
Statement of Financial Activities.

SALTDEAN LIDO TRUST
BALANCE SHEET
AS A T31 DECEMBER 2022
2022
2021
Current Assets
Cash al bank and in hand
Debtors
457,533
942
459,081
458.475
459,522
Credltor8'. amounts lalllng due wlthln on• y•ar
11,5001
11,3201
Net current a88•ts
4S6,975
458,202
Net a88ets
456,975
458,202
Funds
Unrestricted fvnds
Restricted funds
Designated fijnds
11
9,175
222.800
225,000
27,402
230,800
200,000
10
TOTAL FUNDS
456,970
458,202
The accounts were approved by Ihe Board ol Trustees on 12 Juty 2023
D Leaver
Trustee
Charity number.. 1173503

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POUCIES
The principal accounting policies adopted, judgements and key sources of esb"mats"on uncertainty in the
preparation of financial statements are as follows-.
1.1 Basis of accounting
The accounts have been prepared in accordance vthh Accounting and Reporting by Charrties.. Statement of
Recommended Practice applicable to chafrties prepanng their accounts in accordan￿ wth the Financial
Reporting Standard applicable in the UKand RepU￿1C of Ireland IFRS 1021 (effective 1 January 20151- (Charrties
SORP IFRS 10211 and the Charities Act 2011.
S8ltde8n Lido Trust rreets the definition of a public beneffit entity under FRS 102. Assets and liabilities are initialty
re¢ognis¥d at hi$toii¢al cost or transadion valuè unlè$$ othemse $tsled in the rèlèvant a¢¢ounb'ng poll¢y notèl$l.
The financial statements are prepared in sterting, which is the functsonal cutrency ol the ¢harfty. Monetary
amounts in these financial stalements are rounded lo thè nearesl pound.
The trustees have not prepared consolidaled accounts on the basis that group income is below £1,000.000.
1,2 Pr•paratlon of thè aecounts on a golng eonc•rn bas1•
After making appropnate enquiries. the trustees ha¥e a reasonable expectation that the charity has adequate
resources to continue in operalional existence for the loreseeable fijture. This indudes taking into account any
potential impact ol the COVID-19 pandemsc.
There are no material un¢ert8inli&$ about the Charity's ability lo ¢onlinue as 8 90ing ¢on¢em and a8 8u¢h, the
going concern basis has been adopted lor the preparation ol these finanual statements.
1.3 Income
Grants and donations a￿ crediled to the SOFA when the charty becomes enD'tled lo the income, the income can
be measur6d reliably and it bscom6s possibl¢ that the incom¢ will b& r¢¢eived. Whereby 8 9rant 1$ subject lo
donor imposed conditions, li.è. they a￿ perfomiance related or the donor specifies the time period in which th8
funds must be spent). th8 Income is recognlsed in lin• wlth such donor imp)s&d condthons.
1.4 Exp•ndlturn
Expenditure is accounled for on an accruals basis Vliih the irrecoverable element ol VAT induded wth the item
ol expense to which it relates.
Charitable expenditu￿ ¢ompiise8 Ihose trJ$l$ incurred by the charity in the delivery Of its a¢livitleS 8nd services
lor ils benefi¢i8rie$.
Governance costs linduded wthin support costs} indude those costs associated wth meeting the constrtutsonal
and statutory reqU1￿ments of the chanty and indude examination fees and costs linked to the strategic
management of the charity. These are induded within support cosls.
All costs are allocated tse￿een expendrture calegryies ofthe SOFA on a basis designed to reflect the use of the
resource. Costs relating to a particular activity are allocated diredty. others are apportioned based on estimated
usage as a proportion of d1￿Ctty attributable expenditure.
1.5 Cash Flow Stst•m•nt
In accordance with Seclion 7 01 FRS 102 the charity is daiming exemP￿n from the requirement to prepare a
ash flow st8ternent on awount of its siie.
1.6 Taxation
As a thatty, Saltdean Ltdo Ttust is exeriyt Itom tax on incomè and gains to the extent that thèsé arè applied to
its charitable objects.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES Icontinuedl
1.7 Fund accountlng
Funds held by the thanty are either
Unrestricted general funds- Ihese are funds vthich can be used in accordance with the charitable objects at the
discretion ol the trustees and whid) have not been designated for other purposes.
Restricted funds- these are lunds which areto be used in acco(dance with speufic restrith.ons inwosed by donors
which have been raised by the charity for particular purposes. The cost of r8iwng and adrninistering such funds
are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
accounts.
Deslgnate¢J fun¢Js- thèse are funds sèt aside by thè trustees out ol unrestricted general funds for speclfic future
purposes or projects.
1.8 Cash at bank and In hand
C83h al bank and in hand includes bank ac￿u￿18. cash 8nd short terTn highty liquid investments with a short
maturity ol trree months or less from the dale of a¢quisition or opening of the deposits or Similar acctsunl.
1.9 Cr•dltor8 and provS8lon•
Creditors and provisions are recognised where the charity has a present obligation resulting from a pasl event that
will probabty ￿sU11 in the transfer ol lunds lo a thiid party an(J thtr arts)unl due lo settltr the obligation can be
measured or eslirnaled reliably.
1.10 Crltlcal accountlng ￿tImate9 and ludgem•nts
In the 8ppIic81ion of the chanty's accounling polries, Ihtr tru$lee$ are required lo maktrjudgemenls, e8timale$ an¢y
assumptr'ons about the carrying arTh)unt of assets and liabil￿e$ that are not readity apparent frorn other sources.
The estimates and 85s0cialed #ssumoions are based on histtsri¢al experience and other factors that are
considered to be relevant. Actual resdls may drffer from these estimates.
The estimates and undertying assumptions are rewewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in whth Ihe ests.male is revised.
The trustees do not consider that Ihefe a￿ any cth.cal eslimates or areas of judgement that need to be brought to
the attention of the readers of the financial st8lerrenls.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
INCOME FROM DONATIONS & GRANTS
2022
2021
Donations
Grants
9,810
19.844
10.600
Total
30.644
EXPENDITURE
Grants
Payabl•
Othèr
costs
2022
2021
R4l$lng fund$
488
488
218
Charltable actlvl¢le8
Ch8rit8ble projects
Activities undertaken directly
Support ¢08ts (note 41
127
3,342
30,927
3,342
25,344
2,990
Total
3,469
34,269
28,334
Total
30.8CKI
Grants payable consists entl￿ty ol grants payable to Saltdean Lido CIC.
SUPPORT COSTS
2022
2021
Insurance
Other support
Govemance costs
1,185
230
1,927
713
957
1,320
3,342
2,990
Govemance costs includes amounts payatle in respect of accountancylindependent examination fees of
£1.50012021.. £1.3201.

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
STATEMENT OF FINANCIAL ACTNITIES COMPARATV￿ FUNDS- PERIOD ENDED 31 DECEMBER 2021
Unr•strScted
lunds
Restdeted
funds
D•slgnated
funds
Total
2021
Notes
In
ome Irom:
Donations and grants
Investment incom&
19,844
55
10,800
30,644
55
Total Incom•
19,899
10,800
30,699
Ral8lng funds
216
216
Charftablé actlvltlo•
Chantable projects
3,993
24,341
28,334
Totsl *xp¢ndltur•
4.209
24.341
28.550
Nét Ineom•
16,690
10,600
124,3411
2,149
lunds..
Gross transfers in
659
659
Gross translèrs out
16S91
16S91
Net movement In
fund8
16.349
10.800
125.0001
2.149
Fund balances at 1
January 2021
Fund balaneè8 at 31
December 2021
11,053
220,000
225,000
456,053
11
27,402
230,BOO
200,000
458,202
io

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES, REMUNERATION AND 8ENEFITS
There was no trustee remuneration or other benefits or reImburse￿nt of injstee expenditure forthe year ended
310ecember 2022 nor for the year ended 31 December 2021.
DEBTORS
2022
2021
Prepaid expenditure
942
441
441
CREDITORS . amount• falllng du• wlthln on• year
2022
2021
Accrued expenditure
1,500
1,320
1,500
1,320
9 RESTRICTED FUNOS
The income funds of the charity include ￿Stricted funds conTJrising the lollwng unexpended balan￿S of
donatlons and grants held on trust for speafic purposes."
Balance at
1 January
2022
Movement In fundB
Balance at
31 December
2022
Income
Expendlture
Professional fees
Restoration ol Sattdean Lido
20,LX)O
210.800
120.0001
110,8001
130.8001
22.800
222,800
230,8
22.800
222,800
Pmfessional fees
This is for use tOW8rds Ihe professional fees for the Salldean tido m8in buikling designs to RIBA stsge 4.
Restoration of Saftdean Lido
This is for use towards the restorat￿ of Sahdean Lido.
li

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
10 DESIGNATEO FUNDS
The income lunds of the thatity include the folltiwng designated funds which have been set aside out of
unrestricted funds by the trustees for specrfic purposes".
Balane• at
1 January
2022
Movèm•nt In fund$
Bal#ne• at
31 Decgmber
2022
Income
Expenditure
Tran8ferB
Li40 building
2CKJ.¢
25.OCKJ
225,000
2CKJ,C
25,OCKJ
225.000
Lldo Bulldlng
This is lo support the funding requirements of the main bjilding project.
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrn•trlet•d
funds
R•8trOcted
fund•
D•8lgnat•d
funda
December
2022
Totsl
Fund balances at 31 December 2022
are represented by..
Current assets
Credilors.. arrK)unts lalling due wrfhii
one year
10,67S
222,800
225,000
458,475
11,5001
9,17S
222,800
225,000
456,975
Unrnstrlcted
funds
Rèstrlcted
funds
De8lgnated
funds
December
2021
Total
Fund balances at 31 December 2021
are represented by.
Current assets
c￿dItorS". amounts falling due wthii
one year
28,722
11,3201
230,800
200,000
459,522
11,3201
27.402
230,800
200.000
458.202
12

SALTDEAN LIDO TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
12 RELATED PARTY TRANSACMONS
During the year the charity made a grant of £30,800 lo Saltdean Lido CIC12021.' £24,341>.
There was £272 other related party Ir8n$actions durin9 the pevi(¥110 31 December2022 Iperiod to 31 December
2021.. £nill.
13 CONTROL
The Charity is undtrrthtr control ofthtr Tnjslees.
14 SUBSIDIARY
On 17 March 2019 it was resolved Ihal Salldean Lido Trust be accepted as a member of Saltdean Lido CIC,
company that D Chester, P Shepherd, D Leaver and D Bailey Ilru$tees ol the chantyl are also dirtrctors.
The activity of the subsidiary has not been consolidated wlhin these accounts on the basis that group income
does not ex￿8￿ £1m.
The ￿MpanY'S registered office and principal address are Ihe 8an* a8 the prin¢ip81 add￿85 tsf Saltdean Lido
Trust.
The sybsidiary'$ finan¢i81 ￿rtL￿manCe was a$ follow$=
2022
2021
Total income
360,806
1297,8131
62,993
112,5291
50,464
$04,429
1296,8921
207,S37
140,2411
167,296
Total expenditure
Profrt before ta¥
Tax charg6
Profrtlllo$81 after lax
Reserves
143,324
92.860
15 CHARITY INFORMAMON
sa￿dean Lido Trust is a Charitable Incorporated Organisab"on ￿gIstered in England and Wales. The charity's
registered nutnbei and registered offKe address be ft)und on the legal and administrative infortnation page.
13