Charity Number. 1178539 Company number. CE014222 BRIGHTUNGSEA LIDO TRUSTEES REPORT AND AccouKrs PERIOD ENDED 31 MARCH 2025 BRIGHTLINGSEA UDO LEGAL & ADMINISTRATIVE INFORMATION Trustees David Atkinson Neil Baliard Gill Clegg Celia Jones Brian Lambert Steve Watts Charity number 1178539 Company number CE014222 Principal Address Promenadeway Brighuingsea Colchester C07 OHH Independent examiners Adrian Gibbons Bankers Uoyds Bank 1 WestAve Clacton on Sea C01510P BRIGFrrLINGSEA LIDO CONTENTS Page Trustees Report Report of the Independent Examiner Statement of FinanGial AGtNities Balance Sheet Notes to the Accounts 9-11 BRIGFrrLINGSEA UDO TRUSTEES REPORT FOR THE PERIOD ENDED 31 MARCH 2025 Introduction and priorities for202&25 This report covers the seventh year of the operation of Brightlingsea Lido as a Charitable Incorporated Organisationfollowingthe community assettransferfrom Tendring District Council to Brightiingsea Tovffl Council in spring 2018. Objectives and activities The charitable objects of Brightiingsea Lido are promoteforthe benefit of the inhabitants of Brightlingsea and the surroundingarea the provision otfacilities for recreation or other leisurotime occupation of individuals who have need of such facilities by reason of theiryouth, age. infirmityor disablement. financial hardship or social and economic cirGumstances orforlhe public at large in the interests of soc181 welfare and with the object of improving the condition of life of the said inhabttants, In developingand updating our plans and policies thetrustees have continued to be mindful of the Gharitable objects. and of the guidance on public benefit provided bythe Charity Commissioners. Hence. we have ensured that pricing structures. opening hours an(1 orher operating procedures take account of the charitable objectives and the desireto provide public benefit byensuringwhere possiblethat: Prices remain affordableforfamilies of limtted means, including concessionary prjcing. A range of sessions are offered includingthose suitable forfamilies and for adults only. Ourcommitmentto inclusive provision is promoted with plans tofurther improve accessibiliry. We provide volunteer and employment opportunities to benefit local people across 8 wide gge range includingencouragingcross-generation?.Iworking rekiionships. supporting reduction of loneliness and enhancing employabilityto improve quality of Ilte. We workwith local charitable and voluntary organisations to support our joint objectives and ensure that our seNices are available to g. wide range of user-groups. {e.g. providing sessionsto schools and local clubs) We promote the benefits of swimmingand outdoor exercise to enhance physical and mentalhealth. The primary aim forthe yearwasto improve energygeneration via renewable sources. with the aim of rerlucingenvironrnental imp4Gt and mitigatingenergy costs_ Brightlingsea Ltdo remains financially secure. and thetrustees are committed to ensuringthol plansfor 2025 gnd beyond are managed prudently. Looking ahead. the trustees are exploringopportunttiesfor expansion and the development of new revenue stream& Access and inclusion Ensuringthe lido is accessible and appeaiingto a of broad user base remains a priority. The reduced size paddiingpool and expanded seating area has been well received with families with youngchildren. Additional picnic benches now providefree seating near the paddling pool. Relocatingthe"ice cream" hutclosertothis area has Improved refreshment access and alleviated pressure on the café Lido's kiosk. allowing customers to purchase refreshment withoLrt USiDg stairs. Achlevements and Perfomiance The lido operated successfully throughout the season. opening its doors from May to September. A signrficant achievement duringthis period wasthe installation of solar panels. which played a vital role in offsetting rising energy costs and supportingthe lido's commitmentto sustainabiltty. The season began with cooler weather. which resulted in lowervisitor numbers at the outset. However. as the summer progressed, periods of heatwaves led to a marked increase in attendance. particularly during peaktimes. To further enhancethe visttor experience. new signage was installed across the site. improvingwayfinding and ontributing to a more welcoming environment. Season tickets were introduced. providing regularvisttors with a cost-effective means of accessingthe lido throughoutthe summer months. Additionally. three special "Doggie Swim" sessions were organised atthe end of the season. allowing pet owners to enjoythe facilities with their dogs. In terms of staffing. lifeguard supervisors were appointed to oversee pool safety and assistwith the daily managementof thestte, ensuringa safe and enjoyable expeDence tor all users. Setbacks Pespite these suc¢e88es, the lido faced several ¢hallengos duringthe s¢oson.. A tidal surge led to the pool becoming contaminated with mud. which required substantial cleaning and maintenance beforethe site could reopen to visitors. The early part of the season saw a slow start. primarily dueto the unseasonably cool weather. Additional operational diffiGulties included plumbing blockages which caused llooding on Site, necessitating urgent repairs and resulting in temporary disruptions to normal operations. Volunteers. Trainin& and Employment Strong community support continued. with volunteers offeringtime and expertise. The Fundraising and Promotionsteam secured extra funds and kept community engagement high. Duringthe season, experienced lifeguards acted as Duty Managers. supported by trustees. Around 12 lifeguards, 10 catering staff, a PODI manager. and a techniGaUplant room manager were employed. Café Lido The café's dedicated team efficienty served extra customers during heatwaves and built a loyal base of regulars. such as dogwaikers and e8rty Swtmmers. in quieter periods. Cafe Lido ¢onsistentty provided ex¢eiient sep¥llce and supporte(l Brightlingsea Lido's financialstability. Fundraising and grants The lido was successful in a bid forfundingto initiate measures designed to lengthen the season and improve heat retention and aid energy efficiency. The volunteer fundraisingteam also raised £5,905 Irom local events towards flood resilience measures. Customer and community support and feedback The'Lido in Brief bulletin keptvolunteers and the localcommunity infomied about development plans. events, and staffing. Social media and direct requests led to more "Doggie Swim. sessions. whi¢h took place on the season's last day. The Creative Team led a communtyart projectwhich culminated in the production of colourful panel documenting the historyof the lido. Thevibrant panels are now a permanent exhibitalongthe Lido perimeter. Financial review The accounts show a £65.196 surplus in theyear. Structure, governance and management Brightlingsea Lido is Charitable Incorporated Organisation {CIOI governed bya constitution, based upon the modelfoundation constitutton for a CIO. whose only voting members are its charitable Trustees. Trustees A team of up to eighttrustees oversee the running of the lido. The following served as Trustees duringthe reportingperiod David Atkinson Neil Baliard Mick Barry (until February2024) Jenny Barry {until February2024) Gill Clegg Celia Jones Brain Lambert Steve Watts The lido is actively recruiting trustees from the local community. seeking candidates whose skills and experiencefitthe CIO'S current needs and aimingfor balanced representation of gender, age. and user interests. The Trustees In post in January 2025 when this report was approved for publication are: David Atktnson Neil Baliard Gill Clegg Celia Jones Brain Lambert Steve Watts Management Team of Responsible Trustees. Lifeguard Manager and Duty Managers. Brightlingsea Town Council (BTC) Continuingthanks are due to BTC withoutwhom the successful operation of the CIO would not be possible. TheTown Council are Qui keypartnerwho have ¢ontribute(J to capital improvements and othersupport. They are also our landlord. with whom we have a 8ub-lea.se. We are required to act independently ofthe council, with Michael Barryserving as the council liaison linkingthetrustee board with both BTC and Tendring District Council. Future priorities The principal aim of our project is to safeguard a much-loved local asset. ensuring it remains a valued recrpationalfacilityfor both the communwtyand vtsitors. Our long- term vision encompasses not onlythe preservation of the Lido but atso the expansion ot health-promoting activities across an extended Seeson, We remain committed to enhancing accessibilityfDrvulnerable groups, makingsure that everyone can benefit frotn the opportunities the Lido provides. Among our recent initiatives. the installation of solar panels has been pivotal. This development aligns with our key objectives of boosting heat retention and generatlng energy from renewable sources. This documentserves as a meansto articulate ourvision forfuture progress. We hope it will motivate newvolunteers and trustees to engage with our ongoing efforts, supporting Brightlingsea Lido as it enters its next stage of growth and improvement. Looking ahead. we aspire to maintain the popularity and safety ot outdoor acttvities at the Lido. ensuringit continues to play a significant role in fosteringthe health and wellbeing of Brightlingsea residents and visttors alike. Reference and administratlon This forms the Brightlingsea LidoTrustees Annual Reportforthe period to 31 March 2025 for Brightlingsea Lido, Charitable Incorporated Organisation {CIO) as required by the Charity Commission. Our registered/ principal address is: Brightlingsea Lido Promenadeway Brightlingsea Colchester C07 OHH brightlingsealido@gmaiLcom Charity number: 1178539 We are also on social media, Facebook. Instagram. Twitter @brightiido and have reviews on Google maps and Trip Admsor. Brightlingsea Lido does not hold funds as a Custodian Trustee. Report approved by Brightlingsea LidoTrustees Signed Celia Jones Chair of Trustees Dale 9 January 2￿6 BRIGHTUNGSEA UDO REPORT OF THE INDEPENDEKf EXAMINER FOR THE PERIOD ENDED 31 MARCH 2025 I retx)rt to the trustees on my examination of the accwnts of the Brightlingsea Lido (the trust) for the pericKf ended 31 March 2025. Responsibililles and basis of report As Ihe charitys trustees, you are reswnsible for the prepardtion for the aco)unts in accordance with the requirements of the Charittes Ace 2011 (Ihe Acf). I report in respect of my examination of the Tnjst's accJyJnts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed appficable Directions given by the Charity CommissiDn under section 145(5)(b) of the ACL Independent examinerfs statement I have completed my examination. l ojifimi Ihat no material matters have come to my attention in connection with the examination giving me cause to believe that In any material respect: 1 } acwunting rec(Kds were not kept in accordan￿ ￿ section 130 of the Charities Act. or 2} the accounts (lo not a(￿[d with Ihose re(xKds: or 3) the accounts did not comply wtth the apFAicable requirements c£)nceming the form and content of accounts set out in the Chartties {A(￿unts and Reports) Regulations 2008 other than any requirements that the accounts give a 'true and fairf view which is not a matter consrdered part of an independent examination. I have no con(Ems and have come across no other matters in wnnection with the examination to which attention should be drawn in this report in order to enable a proper understanding go the acxounts to be reached. Signed Name Adrian Gibbons Address Flat 4. The Shipyard. Waterside. Brlghtlingsea Date STATEMENT OF FINANCIAL ArnmES FOR THE PERIOD ENDING 31 MARCH 2025 Totsl period to Funds 31 Mar¢h 2025 Total pèriod to 31 MaFeh 21124 Inc Grdnts Donations Pool Income Fundraiwng evenls Café sales InSU￿nI￿ daiNB toceiwabl8 135.241 4,240 95.630 4,105 72.984 135.241 8,669 85.540 85,540 176 959 ndlturÈ Cost ot sa￿S Errployee anil Volunteercosts Equipment and Prewisés CDsts Adnini%trdtion cA)sts Fees, ￿ts¥cr￿￿.0ns and Insjrdnce Buikling and davebpm8rÈt proieds {42.7131 185.5601 114.3631 {15264) (8,8131 {42.7131 185.5601 114,3631 11S2641 18.8131 138.0361 (86.5901 135,8331 (3.8301 112.1801 166713 182423 Nel in￿n￿e￿endrtUre 85.196 Pool deVeh)pn￿t 14,9381 1109,990) Fund BaLgn¢es at 31 Marth 2025 75,119 75.119 14061 Fijnd BaLqnc*s at 31 2024 14.861 130 315 Afi aGtiwties are classed as cDntinuing. There are rK) recx)gnised gains or losses other than those ￿port￿ on Ihe Stalement of Financial Activttses. BALANCE SHEEr AS AT 31 MARCH 2025 31-Ilar45 314larQ4 Cash at bank and Ki hand Petty rzsh Restiicted furKIs 85.519 2.759 10.966 Café balance OWEd Acrjuals Credft Cattl PayToI balaTr￿S 17.290 {4.814} (3,423} 09 1.433 426 807 t current assets N•ta3s•ts 75.119 14.861 Funds Lkntpstrtrted Funds ReSt￿ted Funds Tolal Funds 75.119 14.861 75.119 The accounts were approved by the Board of Twstees on 6 January 2025. Slgned Celia Jon8S Chalr of Trustees Date 9° January 2026 NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2025 Accounting Policies The principal accx)unling pdicies adopted. judgements and key sources of estim8tion unortainty in the preparation of financial statements are as follows: Basls of Accounting The accJ)unts have been prepared in accordance wtth Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chartties preparing their aco)unts in a(￿rdance 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. Preparation of the accounts on a going concern basis The accounts have been ptepared on a going (x)nwn basis. whith the trustees consFder to be appropriate for the following rea8￿ns. The trustees are confident that the char5ty will have sufficient funds to rDnttnue to m￿1 its liabilities as they fall due for at least 12 months from the date of appro￿[ of the accounts and therefore have prepared the accounts on a going (x)rKem basis. Income Grants and donations are credited to the SOFA when the chaTity becomes enlitled to the income. the income can be measured reliatAy, and it be(x)mes possible that the income will be received. Whereby a grant is subj'ect to donor4mposed conditions. (i.e.. they are performan￿ related or the donor spe(afies the time period in which the funds must spent}. the income is r8(x)gnised in line with such donor imposed conditions. Other trading income is re￿gnISed on an accruals basis at wint of sale. Expendlture Expenditure is accounted for on an accrual's basis with the irrec0￿ble element of VAT included with the item of expense to which it relates. Charitable expendtture comprises those cosls incurred by the charity in the delivery of tls aclivities and serwces for its beneficiaries. Govemance costs (induded wtthin suppY)rt costs} indude those costs associated with meeting the constitutional and statutory requirements of the charity and include examinatton fees and costs linked to the strategic management of the charity. Thvse are induded within support costs. Atl costs are allocated beIN￿en expendiiure (ztegories of the SOFA on a basis designed to refiect the use of the resou￿. Costs relating to a particxJlar activity are allocated directly, others are apportioned ba*J on eslimated usage as a proportion of directly attributable expendilure. Cash Flow Statement In accordan￿ with Section 7 of FRS 102 Ihe charity is daiming exempti{￿ from the requirement to prepare a cash flLY*V ststement on account of its sEe. Taxation As a charity. Brightlingsea Lido is exempt from tax on inrThie and gains to the extent that these are applied to its charitable objects. Fund AccouTrting Funds held by the charity are eilher. Unrestrtcted general ￿ndS - these are fijnds which be used in accor(lance wth the charitabie 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 accordan￿ wilh Sp￿1￿¢ restrictions imposed by donors which have been raised by the Ghartty for particular purpx)ses. The cx)st of raising and administering such funds are charged against the specific fund. The aim and use of each restrided fvnd is set out in the notes to the a￿Ounts. Debtors Trade and other debtors are rec￿nISed at the setffemerrt amount due. Cash at bank and in hand Cash at bank and in hand indudes bank aL￿oUnts, c2sh and short term highly liquid investments with a short maturity of three months or less from the date of acquisttion or opening of the deposits or similar acoxJnL Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that wll probabty result in the transfer of fvnds to a third paty and the amount due to settle the obligation can be measured or estimated reliabty. CritiGal accounting estimatss and ludgements In the application of the charivs accounting p(Aicies. the trustees are required to make judgements, estimates and assumrnions atK)ut the carrying amount of assets and liabilities that are not readity apparent from other sources. The estimates and assctiated assumptir)ns are based on historical experien￿ and otherfactors that are wnsidered to be relevant Actual results may dirrer from these estimates. The esttmates and undertytng assumptions are reviewed on an ongoing basÉs. Revisions to accounting eslimates are recognised in the period in which the estimate is revised. The trustees do not ct)nsider that there are any critical estimates or areas of judgement that need to be brought lo ￿ attention of the readers of the financial statements. 10 Restricted Funds There were no restricted funds ￿e1Ved or unexpended for the perithj ending 31 March 2025. Analysls of net assets between funds unrestric￿ Restricted 31 Mar 2025 31 Mar 2024 Funds Funds Total Total Fund Balances at 31 March 2024 are represented by: Current Assets Creditors: amourrts falling due within one year 14.861 11.054 88.278 88.278 13.159 75.119 13.159 75,119 Related party transactions Commercial party transaclions relating to n(Trtrustee Serv1￿ during the year to 31 March 2025. are recorded and disclosed. Control The chaiity is under the control of the Trustees. Charity inforniation Brightlingsea Lido is a Charttable Incorpora￿ Organisation registered in England and Wales. The charity's registered number and registered office address can be found on the legal and administrative infomiation page. 11