Charity Number: 1178539 Company number: CE014222
## **BRIGHTLINGSEA LIDO**
**TRUSTEES REPORT AND ACCOUNTS PERIOD ENDED 31 MARCH 2022**
## **BRIGHTLINGSEA LIDO**
## **LEGAL & ADMINISTRATIVE INFORMATION**
|Trustees|David Atkinson|
|---|---|
||Michael Barry|
||Jennifer Barry|
||Sarah O’Laoi|
||Charles Heywood|
||Malcolm Morris|
|Charity number|1178539|
|Company number|CE014222|
|Principal Address|Promenade Way|
||Brightlingsea|
||Colchester|
||CO7 0HH|
|Independent examiners|Kate Deyn|
|Bankers|Lloyds Bank|
||Clacton on Sea|
||HSBC|
||High Street|
||Colchester|
## **BRIGHTLINGSEA LIDO**
## **CONTENTS**
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Page
Trustees Report 1-4
Report of the Independent Examiner 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8-10
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**BRIGHTLINGSEA LIDO**
**TRUSTEES REPORT FOR THE PERIOD ENDED 31 MARCH 2022**
## **Introduction and priorities for 2021-22**
This report covers the fourth year of the operation of Brightlingsea Lido as a Charitable Incorporated Organisation following the community asset transfer from Tendring District Council to Brightlingsea Town Council in spring 2018.
The main aim for the year was to reopen the pool and provide COVID-secure opportunities for recreation and leisure and to build on the resurgence of interest in outdoor swimming. Support from our community, insurance cover and government grants have allowed the site to be repaired and for flood resilience measures were introduced. The Lido remains financially secure and the trustees will ensure that plans for 2023 and beyond take account of the need to plan prudently, to build resilience, to provide COVID-secure opportunities for recreation and leisure and to build on the resurgence of interest in outdoor swimming.
## **Objectives and activities**
The charitable objects of Brightlingsea Lido are ‘to promote for the benefit of the inhabitants of Brightlingsea and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants’
In developing and updating our plans and policies the trustees have continued to be mindful of the charitable objects, and of the guidance on public benefit provided by the Charity Commissioners. Hence, we have ensured that pricing structures, opening hours and other operating procedures take account of the charitable objectives and the desire to provide public benefit by ensuring where possible that
- Prices remain affordable for families of limited means, including concessionary pricing.
- A range of sessions are offered including those suitable for families and for adults only.
- Our commitment to inclusive provision is promoted with plans to further improve accessibility. An accessible changing bench has been added to the facility and a hoist has been purchased and delivered and is scheduled to be installed for the beginning of the 2022 season.
- We provide volunteer and employment opportunities to benefit local people across a wide age range including encouraging cross-generational working relationships, supporting reduction of loneliness and enhancing employability to improve quality of life.
- We work with local charitable and voluntary organisations to support our joint objectives and ensure that our services are available to a wide range of usergroups. (eg. offering sessions to local schools and care homes)
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- We promote the benefits of swimming and outdoor exercise to enhance physical and mental health.
## **Access and inclusion**
A key objective during the year was to continue to take steps to improve accessibility of the lido. Changing facilities have been upgraded to include an electric changing bench. A portable pool hoist has been secured and is on site ready for installation in 2022.
Social connections are an important component of wellbeing and we feel that the Lido can bring more people together. In Brightlingsea, 26.9% of our residents are older than 64 years of age compared with 16.4% nationally. We see volunteering and participation in local activity as a key to healthy environment and combatting loneliness, we are also keen to provide opportunities for the mental health benefits of swimming, including outdoor swimming, to be recognised and realised.
## **Achievements, performance (and setbacks)**
The Lido was able to open June 2021 following the relaxation of national COVID restrictions. Measures were introduced along with a sessional booking system to control numbers of visitors and maximise the through put of visitors on site. The weather played a part in reducing the number of swimmers, although new sessions such as full moon swims, quiet lane swims, and opening during September, attracted new user groups.
## **Volunteers, training and employment**
Our lido has continued to receive support from our local community through volunteering, fundraising and donations of time, money and professional expertise. Opportunities for engagement were limited for much of the year by the pandemic, however contributions were made that enabled the pool to open successfully. The Lido recruited a new manager who took up post May 2021 and provided further employment for twelve lifeguards.
## **Café Lido**
The café was able to fully open for business from May 2021 and it was managed by a young team who provided a healthy menu along with energy saving and recycling measures. The team was able to maintain a high quality of service delivery, sustainability and financial control throughout their tenure.
## **Fundraising and grants**
The lido was successful in a bid for funding to initiate measures designed to lengthen the season and improve heat retention and aid energy efficiency. The volunteer fundraising team also raised £5,905 from local events towards flood resilience measures.
## **Customer and community support and feedback**
Communication was maintained via ‘Lido in Brief’ a - short bulletin circulated to volunteers and the local community via websites and social media. This updated volunteers and residents on the progress of development plans, current events and staffing.
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It was evident from social media commentary and verbal feedback that the community was hugely supportive of efforts to re-instate the facility to full working capacity again. There was a recognition however that the open, all day, admissions policy would have to change; the realities of social distancing and maintenance of customer safety meant that numbers on site would have to be restricted and a pre-booking admissions system would have to be introduced. These ideas were welcomed and recognised as necessary by the local community. The booking system proved very successful with customers they arrived at the lido knowing they would be able to gain entry. In response to feedback, we continue to accept a controlled number of “walk-ins” for the small number of users unable to access the online booking system.
## **Financial review**
The accounts show a £2,692 surplus in the year.
## **Structure, governance and management**
Brightlingsea Lido is Charitable Incorporated Organisation (CIO) governed by a constitution, based upon the model foundation constitution for a CIO, whose only voting members are its charitable Trustees.
## **Trustees**
A team of up to eight trustees oversee the running of the lido. The following served as Trustees during the reporting period
David Atkinson Michael Barry Jennifer Barry Sarah O’Laoi Pam Corsar (24.4.21 – 19.7.21) Charles Heywood Malcolm Morris
The lido continues to remain open to recruiting trustees from the local community with a focus on ensuring that skills and experience match the needs of the CIO at that time and that, where possible there is a balance of genders, ages and users’ interests represented.
The Trustees in post in January 2023 when this report was approved for publication were.
David Atkinson, Michael Barry, Jennifer Barry, Malcolm Morris, Charles Heywood, Neil Ballard.
## **Manager**
Nicki Martin was the manager throughout the season.
## **Brightlingsea Town Council (BTC)**
Continuing thanks are due to BTC without whom the successful operation of the CIO would not be possible. The Town Council are our key partner who have contributed to capital improvements and other support. They are also our landlord, with whom we have a sub-lease. We are required to act independently of the council and there is a council link on our trustee board (Michael Barry).
## **Future priorities**
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The chief purpose of our project is to preserve a cherished asset and provide a recreational facility for the community and visitors. Our broader plans have always included extending health-enhancing activities over a longer season and improving accessibility for vulnerable populations.
Setting up new systems and procedures so we could safely welcoming back visitors, volunteers and staff was the main driving force for trustees as we moved into 2022. With the success of these new systems and an enthusiastic and energetic team we are looking to next season to further consolidate operations.
Following the 2022 season the five-year plan will be reviewed and the development plan for the next five years will begin. Already a number of improvements have been identified, including heat retention, further flood resilience measures, extending the site, improving the small pool and building structures to provide shade. A balanced approach to developing the site will be taken, so the charm of the outdoor experience is enhanced and new and regular visitors return. With carefully planning and ongoing professional and volunteer support the facility is in a good position to pursue improvement measures
It is hoped that outdoor activities will continue to be popular and safe and the Lido will continue to play a major part in promoting the health and wellbeing of Brightlingsea residents and visitors alike.
## **Reference and administration**
This forms the Brightlingsea Lido Trustees Annual Report for the period to 31 March 2022 for Brightlingsea Lido, Charitable Incorporated Organisation (CIO) as required by the Charity Commission.
Our registered/ principal address is: Brightlingsea Lido Promenade Way Brightlingsea Colchester CO7 0HH brightlingsealido@gmail.com Charity number: 1178539 Website www.brightlingsealido.org.uk We are also on social media, Facebook, Instagram, Twitter @brightlido and have reviews on Google maps and Trip Advisor.
Brightlingsea Lido does not hold funds as a Custodian Trustee.
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Report approved by Brightlingsea Lido Trustees …………….
Signed
Charles Heywood
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Chair of trustees
Dated 28 January 2023
**BRIGHTLINGSEA LIDO REPORT OF THE INDEPENDENT EXAMINERS FOR THE PERIOD ENDED 31 MARCH 2022**
I report to the trustees on my examination of the accounts of the Brightlingsea Lido (the trust) for the period ended 31 March 2022.
## **Responsibilities and basis of report**
As the charities trustees, you are responsible for the preparation for the accounts in accordance with the requirements of the Charities Ace 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1) accounting records were not kept in accordance with section 130 of the Charities Act; or
- 2) the accounts do not accord with those records; or
- 3) the accounts did 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 requirements that the accounts give a ‘true and fair’ view which is not a matter considered 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 to enable a proper understanding go the accounts to be reached.
Signed **Name Kate Deyn**
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Address 27 Maltings Road CO7 0RG Date 26 January 2023
## **BRIGHTLINGSEA LIDO**
**STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2022**
All activities are classed as continuing. There are no recognised gains or losses other than those reported on the Statement of Financial Activities.
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## **BRIGHTLINGSEA LIDO BALANCE SHEET**
## **AS AT 31 MARCH 2022**
The accounts were approved by the Board of Trustees on 31 January 2023.
__ ___________________
Charles Heywood
Trustee
Charity Number: 1178539
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## **BRIGHTLINGSEA LIDO**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 MARCH 2022**
## **1. Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of financial statements are as follows:
## **1.1. Basis of Accounting**
The accounts have been prepared in accordance with 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 (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)) and the Charities Act 2011.
## **1.2. Preparation of the accounts on a going concern basis**
The accounts have been prepared on a going concern basis, which the trustees consider to be appropriate for the following reasons.
The COVID19 pandemic has meant the charity has been unable to trade for the summer of 2020, however the trading in 2021 has returned and along with the grant funding received to support the business during closure has remained in a cash positive position. As a result the cash reserves have been preserved.
Consequently, the trustees are confident that the charity will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the accounts and therefore have prepared the accounts on a going concern basis.
## **1.3. Income**
Grants and donations are credited to the SoFA when the charity becomes entitled to the income, the income can be measured reliably and it becomes possible that the income will be received. Whereby a grant is subject to donor imposed conditions, (i.e. they are performance related or the donor specifies the time period in which the funds must be spent), the income is recognised in line with such donor imposed conditions. Other trading income is recognized on an accruals basis at point of sale.
## **1.4. Expenditure**
Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item of expense to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Governance costs (included within support costs) include those costs associated with meeting the constitutional and statutory requirements of the charity and include examination fees and costs linked to the strategic management of the charity. These are included within support costs. All costs are allocated between expenditure categories of the SOFA on a basis
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designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned based on estimated usage as a proportion of directly attributable expenditure.
## **1.5. Cash Flow Statement**
- In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.
## **1.6. Taxation**
- As a charity, Brightlingsea Lido is exempt from tax on income and gains to the extent that these are applied to its charitable objects.
- **1.7. Fund Accounting**
Funds held by the charity are either: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees and which have not been designated for other purposes. Restricted funds - these are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raising and administering 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.
## **1.8. Debtors**
Trade and other debtors are recognised at the settlement amount due.
- **1.9. Cash at bank and in hand**
Cash at bank and in hand includes bank accounts, cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposits or similar account.
## **1.10. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **1.11. Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.
## **2. Trustees remuneration and benefits**
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There was no trustee remuneration or other benefits for the period ended 31 March 2022.
## **3. Creditors – amounts falling due within one year**
Creditors consist entirely of amounts owed to Brightlingsea Town Council (BTC) for contributions towards the development of the café and plant room.
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## **4. Restricted Funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
The COVID19 pandemic restrictions delayed the progress of the above projects. Work is ongoing throughout 2021 and beyond to move forwards with the purchases and investments agreed as part of the above grants received.
## **5. Analysis of net assets between funds**
## **6. Related party transactions**
There were no related party transactions during the year to 31 March 2022.
## **7. Control**
The charity is under the control of the Trustees.
## **8. Charity information**
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Brightlingsea Lido is a Charitable Incorporated Organisation registered in England and Wales. The charity’s registered number and registered office address can be found on the legal and administrative information page.
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