TLt Birtley Community Aquatic Centre ool Charitable Incorporated Organisation Trustees Annual Report and Charity Accounts from 21111123 to 31103125 Charity number: 1205924 Contents list Truslees Annual Report Independent examiner's report Statement of financial activities Balance Sheet Notes to the accounts Page 3 Page 15 Page 16 Page 17 Pages 18 to 39 CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 23111123 Period start date To 31103125 Period end date Charity name: Birtley Community Aquatic Centre CIO Charity registration number:1205924 Objectives and Activities Surnma of the ur oses of the Chari as set out in its overnin document The object of Birtley Community Aquatic Centre Charitable Incorporated Organisation is the promotion of community participation in healthy recreation, for the benefit of the inhabitants of Birtley and the sutrounding area, by the provision of facilities at Birtley Community Aquatic Centre {BCAC} for swimming and other aquatic activities capable of promoting physical and mental heatth and fitness. Surnmary of the main a¢tivities of the charity in relation to those purposes for the ublic benefit, in articular. the activities and services identified in the accounts. BCAC operates a community led and managed swimming pool in Birtley (named Birtley Community Pool) which is open to all equally. irrespective of difference. We provide the following aquatic activities al the pool which are for the public benefit.. Public swimming in the main pool, with or without swim lanes Family swimming in the main pool and small pools Mother and baby sessions in the shallow pool Aquafit sessions in the main pool and an Aquaintro session in the improver pool Family fun sessions involving the inflatable obstacle course and the waterslide Private swimming lessons delivered by Swim City and Birtley Swimming Club School swimming lessons delivered by Swim City to 8 local primary schools Swim camps delivered to children during the school holidays by Swim City Competitive swimming training delivered by Derwentside & Gateshead swim team Triathlon swimming coaching delivered by DS Coaching Floating sound balhs delivered by Good for the Soul Holistics Artistic swimming Iraining sessions delivered by Gateshead Artistic Swimming club Statement on ubli¢ benefit The Trustees operate the charity and its activities in line with the guidance issued by the Charil Commission on ublic benefrt Contribution made b our volunteers BCAC could not operate without the significant commitment and input made by our Iruslees and volunteers. We have eight Irustees who undertook the following activities to reopen the pool after it was closed by Galeshead Council in July 2023. Developing a business plan and operating model which convinced Gateshead Council that the pool could be financially sustainable when run as a community asset Community engagement continuously throughout the proiecl lifecycle. Stakeholder engagement including Galeshead Council and funding organisations. Fundraising to obtain the £400k which was initially required to reopen the pool. Re isterin BCAC as a CIO with the Charities Commission in November 2023. Procurement of the best supplier to deliver the learn to swim programme Procurement of the other suppliers who delivered the capital investment required to reopen the pool including new boilers, water slide refurbishment. car park resurfacing and LED lighting. Planning and managing the delivery of all the capital work required between the start of the lease on May 31st 2024 and the reopening of the pool in September 2024. Recruilment and induction of the employees who now operate the pool on a daily basis Production of the documentation required to ensure the pool is run safely and complies with the relevant legislation, including normal and emergency operating procedures, risk assessments and the management, financial, health & safety and employee related policies and procedures. The trustees, supported by about len volunteers, have subsequently undertaken the following activities to ensure the pool is run safely and efficiently and provides a warm, clean and welcoming environment for customers.. Setting the strategic direction for the pool, including the policies, procedures, pool aclivities, pricing, organisation structure and way of working Reviewing the performance of the pool on a regular basis through fortnightly trustee meetings and sub groups, including customer service, health and safety, financial results, facilities management and staff performance Ensuring Trustee Board meetings are managed effectively and demonstrate good governan￿, including producing agendas and minules and maintaining action logs and decision logs For good governance the Trustees have a dedicated minutes secretary who is a volunteer and not a Trustee so Ihe notes from the meeting are independent. Providing direction, guidance and support lo the Senior Operations Manager ISOMI Listening and responding to concerns, issues and opportunities raised by customers and employees Providing the line management for the SOM and reviewing the effectiveness of the wider employee team, taking action where necessary to address any issues Setting and overseeing the effectiveness of the financial processes at the pool The Treasurer produces monthly financial results and cash flow forecasts for review by the Board Running the monthly payroll process to ensure all employees are paid correctly, on time and payments are made to HMRC and pension provider Nest Identifying and implementing opportunities to improve customer service and safety, increase income and reduce cosls to ensure the financial sustainability of the pool Raising addition21 funding for investment in the pool lo improve customer service and safety, increase income and reduce costs Producing and distributing marketing information to promote the activities of the pool to the wider community via the website, Facebook page and other communications channels including the local schools and the Swim City customers Liaising with Ihe local schools who have their swimming lessons at the pool Recruiting new staff, ensuring human resources processes are followed and providing cuslomer service training for all staff Supporting the SOM to operate the pool plant assets effectively and to resolve asset failures through repairs or replacement al the lowest effective cost. Undertaking practical lasks at the pool to provide cost savings, such as minor asset repairs and maintenance le.g. grass cutting, tile repairs) Working on Ihe pool reception during busy periods to supplement Ihe employee resources The trustees would like to record their thanks to all our volunteers and su orters Achievements and Performance Surnmary of the maln achievements of the charity, identifying the difference the ¢hari 's work has made to the circumstances of its beneficiaries Our main achievements have been as follows-. Raising £495k of funding to enable us to reopen the pool, pay for unexpected capital and revenue expenditure identified after reopening and also supplement our income during the first seven months. Procuring suppliers who delivered the required capital expenditure to a high standard and within the required timescales. Achieving procurement savings of nearly £40k which enabled us to fijnd the LED lighting which was not included in the Community Ownership Fund application. Managing the delivery of all the different strands of capital and other work required to open the pool within the thre&month window from June to August 2024 Recruiting over 20 employees between July and September 2024 to enable us to open the pool to the public and provide good cuslomer care, and recruiting 12 further staff by March 2025 to improve our resourcing capability Producing all the documentation required to ensure the pool is run safely and complies with the relevant legislation (see above for details) Achieving our planned reopening dates for the clubs on September 2nd 2024 and to the public, schools and learn lo swim lessons on September 16th 2024. Crealing a bright, warm, welcoming and clean environment at the pool which has received much positive feedback from customers. Achieving gradual growth in swimmer numbers afler reopening. Swimming memberships have grown from an inilial 40 al the end of September 2024 to 153 by 21, April 2025, Swim City's learn to swim customers have grown from an initial 400 when the pool reopened to 946 by 17 March 2025 Reducing our electricity costs by nearly 50 /0 {£4k per month) compared to the business plan, due to investing in the LED lighting and an automated control mechanism which halves the frequency of the pool circulation pumps overnight. We also switch off the air handling units overnighl when the pool covers are on. Managing our employee rolas to minimise staffing levels whilst still maintaining the required level of lifeguarding, resulting in monthly employee cost reductions be￿een £4k and £6k below the business plan Receiving significant and continuing support from the community for getting the pool open and the ongoing work lo keep it open. This has been in many forms from financial donations from individuals to businesseslcommunity groups doing fundraisers for us (e.g. Hays travel, scouts, parents, group). This has been much valued by the Trustees. especially when we have had difficult times, as their faith in and support for what we are doing has kept us going. The impact of our project lo reopen Birtley swimming pool as a community asset, after it was closed, and the continuing availability of the pool to the local community in Birtley h28 been significant and very well received by the community who have supported the pool in large and growing numbers. In the period to 31. March 2025.. 9 local primary schools and over 300 children have returned to the pool for their swimming lessons, many of which walk their children to the pool. Vvhilst the pool was closed by the Council, they had to hire transport at an addrtional cost to take their children to other pools which were much further away Swim City are providing swimming lessons to nearly 1,000 children each week who would otherwise have had to travel to another pool for lessons. In many cases, these children would not have been able to travel to other pools especially if they didn't have access to Iransport, so their ability to swim would have been significantly impaired Over 170 adults have taken out memberships to swim regularly at the pool, many of whom would not have been able to swim at olher pools because of the times of public swimming availability and the cost of travelling further afield. There have been an average of 500 adult visits lo the pool each week, for lane swimming, public swimming, family swimming aquafit and family fun sessions. There have been an average of 300 child visits lo the pool each week, for public swimming, family swimming and family fun sessions. 100 competrtive swimmers with Dementside and Gateshead swim team have been able lo train al the pool every week Birtley Swimming Club has been able to reopen to provide low-cost swimming lessons to rts members. The club was forced to close when Gateshead Council closed the pool in July 2023 and if the pool hadn't reopened as a communty asset, run by BCAC, Birtley Swimming club would have closed permanently after being in continuous existence for over 50 years. Achievements against objectives set Funding achieved cornpared to initial target Our original target as sel out in our second Crowdfunding campaign narrative was to raise £390k to reopen the pool, including £300k for capital expenditure and £90k for operating cosls. By the end of March 2025, we have actually raised £495k, which included £311 k for specific capital items. Of the remaining £184k raised, £46k has been spenl on capital items and the remainder has been used to pay for operating costs prior to reopening the pool 1£63.2k} and lo offset operating losses made from trading during the first seven months 1£69kl. Operating loss compared to business plan forecast operating loss The last version of our business plan from June 2024 forecast an operating deficit of £114k to 31. March 2025. Excluding revenue grants and income from other fundraising activities, our actual operating deficit to 31, March 2025 was £132.2k. Note that the business plan included preopening costs of £74k Irom April to August 2024 prior to reopening the pool. The table below provides a comparison be￿een our actual financial results from trading activities and the last version of the business plan, for the main income and expenditure categories.. Income category Actual to 31.03.25 £'ooo 124.7 82.8 21.3 16.9 Business plan to 31.03.25 £'ooo 195.6 103.2 25.8 Variance to 31.03.25 £'ooo 70.9 20.4 Income from ublic swimmin Income from ool hire Income from school lessons Amortisalion of ca ranls Other income Total income 16.9 21.1 100.0 22.6 347.2 247.2 Ex nditure cate Pa roll costs Gas Electrici Water Re airs and c Insurance Chemicals, materials and e reciation Other costs Total ex enditure 186.0 44.0 35.3 10.9 10.3 15.5 15.8 19.9 41.7 379.4 248.0 32.0 65.0 11.3 28.9 15.0 20.2 12.9 28.1 461.4 62.0 12.0 29.7 clical maintenance 18.6 ui menl 13.6 82.0 eratin deficit 132.2 114.2 18.0 The main variations in the table above are explained below.. Income from public swimming was assumed to increase quickly over the first couple of months, bul it has taken far longer to build up this income stream, which was much lower than expected initially and only started to grow significantly from January 2025. Despite this growth, the riumber of customers doing adult swim, family swimming and aquafit are still significantly below the business case which was overly optimistic Income from pool hire is 20Q/o below the business plan because Birtley Swimming Club did not restart lill January 2025 and Derwentside and Gateshead swim team reduced its pool hire by 40 /0 in January 2025 following reduclions in their expected swimmer numbers following Ihe Club's merger Other income included £14k from children paying to use the soft play. This did not generate the income expected, so we have stopped charging for this and instead use the soft play equipment to enhance the customer experience in Ihe spectator area Amortisalion of capital grants to the profrt and loss account was omitted from the business plan in error Payroll costs are £62k125 % I less than the business plan due to rationalisalion of the shift rotas lo minimise lifeguard cover, whilst still maintaining a safe swimming environmenl. The business plan was very prudent in this respect and included a much higher level of lifeguarding resource than was necessary Gas costs are £12k1380/0l above the business plan due to an increase in the unil rate from 3p to 4.6p per hoLtr153°/ol, partly offset by lower consumption than expected due to the efficiency of the new boilers Electricity costs are £29.7k {460/0) less than the business plan, mainly due lo reduced consumption as a result of installing LED lighting and a mechanism to reduce the frequency of the pool water circulation pumps overnight, and not using Ihe air handling equipment overnight. Repairs and cyclical maintenance are £19.7k168Q/ol below the business plan due to the replacement of the boilers which need minimal maintenance and due to the majority of minor repairs being carried osjt by the staff supported by one of the Irustees Depreciation is £7.Ok above the business plan because investment in fixed asset has been lar er than ex ected Other costs are £13.6k higher than the business plan as we have included the cost of goods sold within other cost5. In the business plan, the sales of goods sold were included within income from public swimming. nel of the cost of Ihe5e goods Swlmmer numbers compared to targets agreed with the Royal Foundatlon The grant agreement with one of our main funders, The Royal Foundation, included targels for swimmer numbers. Our performance against those targets has been as follows.. Ro al Foundation tar et for the eriod to 31.03.25 Number of schools which have had swimmin lessons Number of visits lo the ool b local children /0 of children havin lessons at BCAC can swim 25m Number of oun eo le trained as life uards Number of oun le trained as rookie life Tar et A¢tual 30,000 41,068 55,/. 24 10 20 20 eo uards We did not meet our larget for 90C/lo of children who can swim 25m. On re￿ectIon this largel was unrealistically high, given that the majority of the children that have had lessons from Swim City are non-swimmers or in the early stages of swimming lessons and therefore just startin their swimmin ourne Improving our inclusivity and affordability BCAC provides a swimming pool forthe community that enhances the social, emotional and physical wellbeing of the individuals using it. Birtley Community pool is 'run by the commtAnity for the community" We believe that our pool and our community are stronger when they are full of opportunities for people with diverse identities, backgrounds and perspectives. We are committed lo making our pool more equitable and inclusive. As Trustees and volunleers, we are deeply connected with local people and our community organisations around us,. we are committed to listening to their voices and having regular engagement, so they guide what we do. We have set our prices for swimming activities to be competilive wilh other local swimming pools, and we believe these are affordable, as evidenced by the steady growth of our swimmer numbers since we reopened in September 2024 and particularly Since January 2025. A family of four can participate in swimming for less than £15 and in the inflatable fun sessions for less than £20, which compares very favourably to most other forms of family enlertainment activities. Our price for an adult swim is £5, with discounted prices of £3 for children aged between 3 and 15 and only £1 for children aged under 3. For our inflatable fun sessions, the price is the same for adults but £4.50 for children, as we need additional lifeguards for these sessions. Our price for an aquafit session is £7. We also offer a swimming membership scheme for £26.99 per month which enables Ihe member lo have unlimited swims al the pool as well as a discounted price of £6 for aquafit and £4 for an inflatable fun session. We introduced additional membership options for families and children below 16 al the end of April 2025. We also offer discounted prices for family groups, including £14 for two adults and two children, £12 for Iwo adults and one child and £9 for one adult and children. We have bench marked our aquatic activities pricing to be competitive and in line with other local community led pools in the area, so we don't undercut them. and our pricing is significantly cheaper than the local Council's outsourced facilities. This ensures inclusivity and affordabilil for the commun members who use our ool facilities. In our dealings with our community. we pledge to always be open and honest, do what we say we will do, and learn from our mistakes, resulting in all actions and decisions taken to be for the good of the cenlre and its future learning and growth. Perfomiance of fundraising actlvities against objectives set Our fundraising performance has exceeded our target of £390k to reopen the pool by more than £100k, with a total of £495k of funding raised to the end of March 2025. The main contributions have been as follows.. The Community Ownership Fund contributed £272.4k The Royal Foundation conlributed £86k Personal donations from trustees and local individuals contributed £101 k Sport England contribuled £18k Donations and grants from local funding organisalions contributed £22.9k, which included donations of fixed assets costing £5.4k Financial Review Review of the chari 's financial osition at the end of the riod Birtley Community Aquatic Centre took over Birtley Swimming Centre from Gateshead Council on 31 st May 2024 and has a 50 year operating lease. Be￿een June 2024 and the start of September 2024. we carried out significant investment in the swimming pool, with the biggesl item1£179kl being the replacement of the boilers, waler healers and storage tanks, which were very old, inefficient and required frequenl costly repairs, with new, much more efficienl assets. We also installed new LED lighting 1£41kl and a control mechanism to reduce the electricity cost of our circulation pumps overnight {£4k) which have reduced our electricity consumption by 30°/0. We also made significant investment in the following assets.. Repaired and refurbished the water slide which was inoperable {£20k) Installed roller shutter doors and mesh grills on the windows {£12k) Resurfaced the car park {£14kl Installed new signage1£6kl Purchased and installed new IT equipment {£7k) A giant inflatable obstacle course {£9k} Health &Safety equipmenl1£11 kl Cleaning equipment (£7kl Pool and soft play equipment {£7kl Redecoration, new flooring and new furniture {£8k) New internal locks {£2k} Two new chemical dosing pumps {£9k) Two new UV treatment units {£4k} Replaced some key electrical {£7k} and chemical dosing (£6kl assels Refurbishment of a pool water circulation pump (£4kl We financed the vast majorrty of the capital investment cost of £357k through £311 k of grants specifically for capital expendilure, with the remaining being financed by income from other fundraisin activities. We were responsible for all the operating costs of the building from June 1st 2024 and fecruited staff from July 2024 onwards. We opened the pool to the public on September 16, 2024, after incurring significant costs 01 £63.2k during the first 3.5 months when we had no income. We also expecled that the income we would receive from the public activities at the pool would grow over time bul would not cover our operating costs in the first seven months. Our fundraising anlicipaled that there would be a significant loss in the period before we opened and smallef losses as the income grew over the first seven months. We have raised £76k from revenue grants and another £108k from other fundraising activities. which has been used to pay for.. Unexpected capital investment costing over £30k, which was required after the pool reopened, due to the failure of several key inherited assets, particulaTly the chemical dosing units and pumps, a water circulation pump, the lane ropes and electrical repairs required Operating cosls of £63.2k incurred prior to opening the pool to the public Operating losses of £69k incurred during our first seven months of trading. Customer fooffall has increased significantly across all our activities since the start of January 2025, following an extensive marketing campaign and significant amounts of positive feedback from our customers, which have encouraged more people lo come to the pool. Our income in the last quarter of the year lo March 31st 2025 has shown a very encouraging upward trend as a result, with steady growlh in our membership numbers and in the number of people paying for swimming activities on a sessional basis. We have also attracted several new organisations, who are hiring the pool for their activities We are continuing to identify opportunities to further increase income and make more operational efficiencies, particularly relating to chemicals, water. gas and electricity costs. We are also oplimising our staffing rotas to minimise our staff costs We have developed a plan to make efficiencies in our payroll. gas, eleclric and water costs which should deliver a cost reduction of £5k per month. We are also going to increase our prices in September 2025 by an average of 10,/0 which will generate a £5k increase in our monthly income. We have already agreed Ihe pri￿ increases with the schools and with our main customers who hire the pool. We are confident Ihal the price increases we will introduce for public swimming activities will not result in a reduction in customer numbers, as the new prices will still be competrtive with other local pools and the impact on a sessional price will typically be just 50p. The combined impact of the planned cost efficiencies and the increase in income following the price rise will be a financial improvement of £1 Ok per month. This gives us confidence that Birtley Community Pool will be able to cover ils costs going forward after a very Challenging first year of operation. BCAC flnancial position at the year end The balance sheet at March 31st 2025 shows net current assels of £9.9k (including a Closing bank balance of £15.9k}, fixed assets after depreciation of £342.1 k and deferred capital grants of £294.2k, resulting in total net assets of £57.9k. BCAC operating surplus for the year to March 314t 2025 The £57.9k operating surplus reflects the following items io Income raised from other fundraising aclivities Income raised from revenue grants Loss on trading activities including preopening costs Operating surplus for the year to March 311t 2025 £113.7k £76.4k {£132.2k £57,9k The trading loss has been explained in detail in the earlier section called °Achievements against objectives set" ststement ex lainin the olic for holdin BCAC'S reserves policy is as follows.. Our objective is to maintain an amount of money in reserve which equales lo three months of operating costs, which is currently £135k. This amount would be held in reserve to meet unexpected changes which would have an adverse impact on BCAC'S financial position. These would include significant cost increases, significant reductions in our customer numbers, or external impacts such as another pandemic closing the swimming pools Amount of reserves held BCAC had reserves of £57.9k at 31SI March 2025 reserves statin are held Reasons for holdin less than three month's reserrfes BCAC is a new community asset for which the trustees raised a significant amount of funding lo enable the pool to be reopened lo the public in September 2025. This funding has covered all the investment required in the pool, the preopening costs and the operating losses which were incurred during the first seven months of trading. The reserves would have been grealer than £54k but have been adversely impacled by the following items". unexpected capital expenditure, due to the failure of several key assets on reopening the pool higher than expected initial operaling losses These have both been explained earlier in this report. We expect that our plans to increase income by £5k per month in September 2025 by raising prices, and to reduce operating costs by a similar amount, will result in BCAC starting to generate a small operating surplus going forward. This will gradually increase the value of our reserves to enable us lo reach the objective of holding three months of operating costs within the medium term. Ex lanation of an uncertainties about the charit continuin asa oin concern The BCAC business plan anticipated that trading losses would be incurred over the first seven months of trading to March 31st 2025, as the CLlStomer footfall grew, and operating efficiencies were identified and delivered. Our aclu81 trading losses have been £18k worse Ihan our business plan forecast, which have been offset by additional fundraising to ensure that BCAC was slill solvent at 31" March 2025. The trading performance needs lo improve in the 25126 year to ensure that the pool can become financially sustainable with income covering operating costs. In addition to our plan lo raise prices in September 2025 and our cost efficiency plan, which should together improve our financial position by £1 Ok per month, Ihe BCAC trustees are working on a range of additional inilialives which should further improve the trading position over the next 12 months. to ensure income covers operating c05ts'. Increase customer footfall and income Further proactive marketing of the activities available at the pool to the local communil includin existin channels and addin new marketin roaches to li target new community seclors and local hotels and holiday parks during the summer holidays Expansion of the inflatable obstacle course by adding five more sections, which enables a more challenging u shaped layout and gives the opportunity to change Ihe layout to keep it fresh. Identifying further opportunities to hire some of the pool space to local organisations at limes when the public use is lower Reduce operating costs Investing in solar panels which will reduce electricity consumption by 45 /0 and reduce costs by £20k per annum. Investing in a new method of controlling pH which will reduce chemical costs Identifying and delivering further energy saving improvements Raise additional funding Raising £102k of funding lor the investments in the solar panels, which will be a significant challenge in the current funding environment. Raising funding towards core costs which are higher during the winter, particularly the as costs The charit rinci al sources of funds BCAC'S principal sources of funds are as follows.. Income from public swimming activities for which customers pay at reception on a sessional basis, including adult swimming, family swimming, aquafit and the fun sessions with the inflatables and water slide Income from hiring all three pools lo Swim City when they provide swimming lessons to the public Income from hiring the pools to swimming clubs and other organisations Income from swimming memberships which are taken out by regular swimmers Income from selling swimwear and swimming equipment to customers Income from vending machines, selling hot and cold drinks and snacks Income from running National Pool Lifeguard Qualification INPLQI and other training courses Income from applying lo funders for grants Income from other fundraisin activities includin The rinci al risks facin the charit The principal risks facing Birtley Community Aquatic Centre are as follows.. donations from the ublic Loss of a key trustee or Irustees due to illness or unexpected life events Loss of key members of staff due to illness or unexpected life events Death. serious injury or illness experienced by a customer or employee due lo drowning, an accident or a medical emergency al the swimming pool Major failure of pool plant results in the closure of the pool for an extended period Impact of external events over which BCAC has no control. such as another pandemic closing all pools for a significant period Increases in Ihe costs of gas, electricity, water and insurance which are the result of macro economic changes and outside of BCAC'S conlrol Loss of customers due to competition from other nearby pools, particularly the pools at Dunston, Gateshead Leisure Cenlre, Chester Le Street and Washington Loss of customers due to any incidents at the pool which damage BCAC'S reputation Cost of living pressures and changes in personal circumstances result in a reduction in customer foolfall 12 Structure, Governance and Management Descri ion of chari overnln document Our constilution content and format is the one required for a Charitable Incorporated anisation, with volin members olher than its charit truslees How is the charit constituted? Charitable Incor orated Or anisalion Trustee selection methods Trustees are appointed in line with Section 13 of our constitulion and the eligibility requirements are set out in section12. Trustees retire by rotation of not less than one third and vacancies are then duly filled by the decision of the members. The constitution includes rovision to a oinl al an lime due to retirement. Chari 'sOr anisational structure BCAC currently has seven trustees, including the chair, Yvonne Probert and the treasurer, Matthew Grant. The trustees also have specific skills sets and areas of responsibility, including pool plant maintenance and operation, HR policies and processes and social media communications. The Irustee board has met every fortnight since the charrty was registered in November 2023, supported by a non-Trustee Board secretary. The Senior Operations Manager has also attended these meetings since he was appointed in July 2024. Agendas are produced in advance of each meeting and minutes, actions and decisions are recorded. In addition, the following subgroups meet regularly lo work on the subject areas in more detail and report lo the board on progress, recommendations and any issues. Finance and fundraising subgroup Cuslomer and Public Relations subgroup Human Resources subgroup Facilities management subgroup Reference and Administrative details: Chari name Other name the chari uses Registered charity number Charity's principal address Birtle Birtle 1205924 Birtley Community Pool Durham Road Birtley Chester Le Slreet DH3 2PA Communi Communi uatic Centre Pool Names of the charity trustees who manage the charity Trustee name Office lif any) Datgs acted If not for whole èar Name of person lor bodyl •ntitlèd toa oint trustee if an Yvonne Probert Matthew Grant Graham Fuery Tracy Green Chair TreaSu￿r Trustee Trustee 13 Jackie Mowbray Dean Cox Truslee Trustee RebeGGa Scott Gerald Bishop Trustee Trustee Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturelsl YVO￿ Probetrt Full namelsl Posltion (eg Secretsry. Chair, etc) Yvonne Probert Matthew Grant Chair Treasurer Date 27108125 27108125 14 Birtley Community Aquatic Centre CIO Independent examiner's report on the accounts for the year ended 31 March 2025 I report on the financial slatemenls of Birtley Community Aquatic Centre CIO for the year ended 31 March 2025, which are set out on paqes 16 to 39. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 {"Ihe Charilies Act) and that an indeDendenl examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination. it is my responsibility to.. examine the accounts under section 145 of the Chaiilies Act, lo follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)Ibl of the Charities Acl}. and to state whether particular matters have come lo my attention. Basis of independent examinerf$ statement My examination was carried oul in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounling records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the reDOrt Is limited lo those fflatters sel out in the statement below. Independent examiner's statement The charity's gross income exceeded £250.000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect.. the accounting records were not kepl in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records.. or Ihe accounts did not comply with the applicable requirements concerning the form and content of accounts set oul 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 malter considered as part of an independent examination. I 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 understandinq of the accounts to be reached. Quentin Caisley ACA MBA Unit 3, Bearl, Slocksfield. Northumberland NE43 7AL. Date.. 28 August 2025 Page15 Birtley Coinmunity Aquatic Centre ChaL It No No 1 ?05924 Annual accounts for the eriod Period end date Period start date 23.11.23 31.03.25 Section A Statement of financial activities (including summary income and expenditure account) Restricted income funds - amortisation of Unrestricted deferred Capital Endowment funds grants fund$ Prior year funds Rècommended categories by activity Total funds Income (Note 3) F01 F02 F03 F04 FOS Income endowment5 from: Donations and lega￿e5 S01 185,890 212,893 21,551 185,890 229,776 21.551 S02 16,883 S03 In￿StmentS S04 Separate material item of Income sos Other Total Expenditure {Notes 6) Expenditure on.. Raising funds S06 S07 420,334 16,883 437.217 S08 $09 362,465 16,883 379,347 Separate malenal expense Iltrm Other S10 Total $12 362,465 16,883 379,347 Net incomel(expenditurel before tax for the reporting period S13 57,869 57,869 Tax payablp S14 Net incomel{expenditurel after tsx before investment gainslllosses) S15 57,869 57,869 Nel gainslllossesl on inveslrnenls S16 Net incomellexpenditure) Extraordinary items Transfers between funds Other recognised gain$lllosses): S17 57,869 57,869 S18 S19 Gains and losses on revaluation of fixed a55ets for the Charity'$ own use Other g8in511105se81 S20 S21 Net movement in funds 522 57,869 57,869 Reconclliation of funds.. Total funds brought torward S23 Total funds carried forward S24 57,869 57,869 Paga 16 VtAlpy f.oTrnu'ni* ntTI'.c7tic Cp.rtT C.l.-.r't.: N Section B Balance sheet Unrestricted Restrjcted funds- fixed income fL5nd$- asset5 rixed a$$ets lunded by funded by donations ¢apital grants Endowrnent Total thi5 funds year Totsl last year Fixed assets Intanglbl• assets Tangible assets Herfjtag8 assets Investments F01 F02 F03 F04 F05 801 (Notè 101 802 47,947 294.186 342.133 B03 Total Ilx•d4ssets 805 Current assets Storks Debtors Investmènts Ca¥h at bank and In hand INotÈ 141 Total current ass•tS INote 111 (Note 121 4,000 26,097 4.OCM) 26.097 B10 Creditors- amounts falling due wlthin one year (Note 131 36.526 38.526 Net current assets/lllalJilitiesJ 812 Totalassets less currènt liabllltlès B13 Creditors- amounts falling due aft•r onè year INote 131 Provisions for liabilities 814 294,186 294, 186 B15 Totalnetassets or liabilltles Funds of the Charity Endowment fund5 Restricted Trncome funds Unrestrlctèd funds Revaluation reserve Fair value resèrve 18 57,869 57,869 B17 57.869 57,869 821 Total funds 822 The ¢ompany wa$ entitled to exemptlon from audft und•rs47T ofthe Companies Act 2006 relating to small companles. The mgmbers have not requlr•d the company to obtaln an audit in accordan¢e with sectlon 476 ofthe Companles Act 2006. The directors a¢knowledgè theirresponsibilities forcomplying wlth the requirements of the Companles Act with rèspect to accounting rèeords and the preparatlort of accounts. Theso accounts have been prèparedin accordance wtsh the pmvlslons applicable to small ¢ompanies subject to the small companies regime and in accortlance with FRS102 SORP. Si9ned by one or￿0 tru$lee5 on behalf of all the trustees Dale of approval ddlmm Print Name Matthew Grant nkl Z?/DS 2* Yvonne Prob&rt CC17a (Excell 2710812025 Note 1 B&ÈlÈ of pr•Parntlon Thisse¢tion Stt4ukibe¢ompieiedbyaN¢h4fiues 1.1 Ba*ls of aCcoun￿n9 These accoun15 have bpen prep￿ed uth*1￿$10￿¢al¢0sI ￿nVert￿NI411hrtlffi& al cosl Drtrun5a¢ts va￿e unless olhew&e staled ￿ Ihe rdevanl notelsi lothpseaccounls Tng a¢¢offjts haw¢ b¢Èn È StslÈmÈni ￿ RéCon￿A￿d0d Prxhcè. Accouming andRepothnBby Chths epa￿￿￿e￿￿ccoMis In accO(da￿eVfi1htht Repo￿A9 Sland¥d appluble É VK and ol IfÈland IFRS 1021 Issued￿ 16 Juty 2014 Rewting Sl*hSÉldWabie Repu￿￿ Dflrethnd IFRS 1021 IhpCh&n1￿Act2olI Tho ¢h￿￿ty¢￿￿5btthe5 p ￿l￿beng￿te￿lity&5￿efy￿￿ byFBS -T￿￿0$ wpprow 1.2 Golng concern Mth•Mar•matwtsJu*>cèrtatttttesJ￿IJt￿￿lo ovénts orcot)dRJons thtc•sSslkTnlflcanfdgubton the Cl￿$ conllnu¢&5 4 golngconceffl. ple•yeprovth rhe fol￿wIn&T￿P1￿Its grsto¢e-Notappli¢ablé". 11 approwtsSÈ.' expl￿￿￿&stol*thef3CloF￿ Ihat Ihe¢oncIuS￿ thai Ihech#ntyi5 0 conc8m. Thetrustees annual Feportconlain5 Ih 51ep5 Ih&tthe th&ntyiS iaking IQ improve IhOfnanc￿ res￿15 toensLTe thal Incom&covef& costs going loward Thecharity Incutred s1gnificanttradinB Iu55E5 overthe PÉriDdtrom fft￿￿ s*￿M￿ort0￿o 8ndolklafch. These4re de5Crt*d elailinukT￿Ste¢$￿￿I1ePort DISC￿sure olanyuncertainliesthatrnakethq golng concém ass￿mpl10n dDubttul. awnoi preparedtyla odng loyetherwilh Ihe baSk8 onvthKh Ihetmstees prépxi￿tr￿ÈttOUnIS￿¢ lh¢ r¢¥swvfftyth¢ ¢th￿ty1$ n¢1 reg4tdEd95 a gDingconcem 1.3 cha￿ge of 4CCOunUn# poll¢v T￿at￿0￿MIS wÈsénl a IruÉ and laifwwiand M¢h•WÉS hayÈ ￿ madÈ IDthèattcounting ￿upied In nule{ Yes" .Tick4¥ No" Ple￿￿ dJsclosÈ.' (li) th*r*•softs wltyipplNtngth•ntkY•ccounllngpolk efofetho5eFfe5enfed, 3.I4FRS102SORP. 1.d Chanyqs to accountiny No ch4nEes to4ccounling estsma￿S hawe ocCu￿d In IhpreW￿ng pe￿￿j￿346ffRSI￿Z SORPI. '.TIGk B&BpFwnHte N¢" the TratuRofanycbange5." ss8ts*ndll•bIl￿eS the cttrr8ntperlod.'anL¢ firtiir¢pEriods. 1.5 Material pr￿ryO￿rerrQnj Notrrplenal Pare￿￿ hpve bEEn1dertrfied In Ihere Yès" 347 FRSIOZ SORP o. Please di5cIo¥e'. {J}then•fure olthepriorporio&error,' liilforeachpnof pen0￿present￿dIfttI1e4¢COUTrts. tllv •mountolthe ¢orreGI￿RIQrPl¢h￿¢Qunttheirein {iijlthèamoutttorthe¢Oire¢iiOTratlheWmrtingtifth* ptyi1 CC17aiÈxGWI Section C Notes to the accounts Iconti Note 2 2.1 INCOME Accounting policie8 R4¢ogn￿on of intome Irthme is In￿U48d in the Slalemenl of Finanrwl Attwilies (SOFA) when.. Ihe charity becoffles enlilled lothe resou￿e￿". il Is more likely than notthat the trustees will re￿1ve ihe resDurce$, the Thonetary value tan be NWd$uf8d sulfi¢iemrelk4bility Yes. No. Nla. Ye5. No" Nla" 0￿•tting There has been nDoffsetting ol a55e15 atbd Iiabilthes, oriDcorhtr and fvxpenges, unless required or permitted by the FRS 102 SORP or FRS 102. Yes" Grarbts and donatlons Grants and ¢onabons ar? only In¢ludtyd in th$ SoFA¥then the general income recognibon ¢tit8ria are 15.10 to S 12 FRS102 SORPI. No" Nla. Grants speclfie to capl*al Giants which rplatg lo sperifir fixed aS*t$ alè amortised to ihe piofiiand bs5 aGcounl •¥penOrturfr overihe u8rful e￿¢MI¢ll¥e$ ¢1 Ihe assets véhich the grants relate to Yes. No. Nl8' In ¢a$e ol pwforman¢t rdaied 9r8nts, Irwme musi only be reco9nised lothe e￿ellI that the chanty has provided the spec4fjed goods or seTVTrS 8s eniillwtnt ￿ the grant onty occurs when the performan￿ related condrtK>n5 are Tnet15.16 FRS 102 SORPI. Yes" No. Nla. Legacvd are Included In the SOFA when re￿Ipl 15 PTobable. that is. there has t*n gBni ol probwe. Ihe executors have esL4blished Ihal Iheie are Su￿￿ent a$set8 In Ihe eslat8 any ¢on¢ibons •tt8¢hed to the are either￿thin the control of Ihtr chthrityor have been tnel. Leyacles Yes. o. Nla. Yes. No. Government grants The chaiityh•$ re¢ew&d govemmeni giants In Ihe rep01b￿ period Gift Aid r8¢8ivable 4$ indudÈd in incomèvJhÈn the￿ Is a valid declarabon trom Ihe dwor Tax reclalms on dDnaUons Any Gift Aid 8mouni rs¢over¢d on a donabon IS con*dered to be partof Ihalgift antt is and glfts Irealed a5 an aOdilv)n lo ihe satne fund a¥ th8 initi¥l don81ion unless the donoT 01 the terms ollhe appeal have speofied olhew5e. Ye5" No. Nla" Contractual Income and This L5 Only1ndL￿ed in the SOFA c￿elhe Ghantyhas providerj me rei918d good5 OF PBflom•nc* relatsd serwce$ or meiihe rkrfumance ￿lated condilMs grants Ye5" No" Nla. Yes" No" Nl8" Donited goods Donated wds are measured atfairvaluè (thè amountforwhi¢h the asset could be exehangedl unle$8 Impract￿1 lo do so The ¢¢$1 of any $to¢k olgoods dDnaied lordistribulion to beneficiaries is de8mtrd to be the lair value of those gifts ai the lime ol th￿r receipt and they are recogni5ed on r8¢eipi In repDrting penod In wh￿h $to¢ks are di$tribuied, they are recogn15ed as an expense atlh2carrying amount of the stork5 al dislribubon Yes. No. Nla. Donated goods forfesale are measured atfairvalup Dn Inrtiai re¢oynilion. wh￿h IS the expected Pro￿edS Irorn sale les5 the expe￿ed cosi$ ol sale, and recognised iTh'lncorne Irorn ￿her trading adi¥ilies'wilh the Gorresponding stock rffognised In the balance sheet On Ils sale the valueof stLKk is charged ag3insl'lnrom8 trotn Othertrading actswtses, and the ￿￿0￿ed5 trom sa￿are also a$'lrwme trom other trading actiwbe$' Yes. No. Nla" GcN)ds donaifyd foi on-wng usè tythecharity are recogn15ed aslangible fix8d 8ssel$ an¢ includ￿ In thè SOFA as In¢>￿ming resouwEs Vdhen r￿1v￿￿e Ye5" No. Nla" Gffts In kindfor uge by the ¢hanty ate indu¢ed in the SOFA a5 inccme trom doDaknDnS Ylhen receivabb. Yes. No. Nls. r)onJtts(1 sprvicu8 latllMIAs Donated Sep￿￿5 and laL¥lit￿ are in tho SOFA¥¥hfyn reeeNed at the value of ihe gfftto the chanty provitted the value of the grft ￿3$￿￿4 reliatAy. Yes" No" Donated Servi￿ and fa¢ilib"es that are consumed Immediatety8fe recoynised as Income ¥wth an equlwd￿nI amuunl reGognised as an expense underthe appropriate heading I the SOFA Ye5- No. Nla" Page 19 CC17 FRS 102 SORP 2WOU1202S Supportf05ts ThechaNty has Incur￿ expenctilure on supwrtcos15 Ye$. No. Nla. Volunteer help Thev81ue olany Wunt3ry help recaved Is not Ir￿lUded In the 8￿nts bji Is dexnbed in ihe Iruslees, annual report Yes. No" Nla" Ineorne from In¢ortsc royaltt•s and dlvldethdi This Is Included In Ihga(toun*when T￿pt Is wobable and the affi￿nI rer£ivable can b? measured [dia￿V Yes" No. Nla" Income from membership Membership gubscnptions r&￿Ved in Ihe Tratu￿ 013 glft are rewnised In Don¥ions subsertptiOn$ and Leyacies. Yes. No" Wa" Membership ￿￿$¢￿p1￿￿wh￿h 9ivesa memberlhe rwJhlto bUYseN￿S crother benefits are recognised as trtym￿ fTDm the provision of gO￿S and sw¥i￿S as I￿￿[ne trom charitsbk actNities Yes. No" S•ttiomentof iTrsurance Insuran￿ claims are onty Induded In the SoFAwheD the genetal Incotne recognilyJn criteria a￿ met15 10 10 5 1Z FRS102 SORPI and are Induded as an Itern of other Income In the SOFA Yes. o. Nla. Inv•sthi*Trt galns and losses Thi5 includes any reali$ed or unr8aiis8d gains cr10sse5 on ihe Sa￿ of Inve5Thents and any gain cr loss iesulllng from w8luing Inve5trnents lo market value allhe end of the yeaT Yes" ND. Nla. 2.2 EXPENDITURE AND LIABILITIES Liabilitie$ are re¢ogni¥ed where il Is more likely ihan not that there is a le931 or con$iru¢tive obligation commrtting ihe charityto P8yOui wour¢e$ and th* amount of the Obligabon can be measured ￿35￿rnable ¢ert¥inty Yes" No. Liabllty recOgn￿on Nla. G¢wownance and support Supportcosts have bè¥n ¥lWleO beiween governancec051s and other support Governance ¢osis ¢ompnsp all costs Involving publicaccotsniatNlty olthech3nty8nd Ils corn ￿lance Y•ilh r*gul3lion and good praCt￿e Support cos15 Include central luncbons and have allo￿ted to ￿￿1￿tycDSI ¢0*g0ri* Dn a basisconsislenlwith the use of ￿$OurCeS. ￿ 8IWlinO propetycosis by floor •108s, or percapita. staff costs by the time $peni8no ￿her ¢osts tylh¥ir usage Yes" No. Nl8' Yes. No. Nla. Grants wl¢h pertormance Where the ¢haritygive5 a grant vmth condibon$ foi iLq payment being a spetyficleyel of ondlttons setwce oroutpullo be provided. Such giants ar& only rteLwJnised In the SDFAonce Iht pienlof the grani has provided the spe¢ihe¢ SeTw￿ oroulput Yes. No. Nla" Gr¥nts paYable￿thOut wfomi*nce condithins Where the￿ are no conditions attathing lo ihe JTanl ihal ena￿e5 the donorchantyio realisticalty avoid ltr*eommitfflETrl. a Iwbilityfor the lull lunding mu¥1 be recoyni$ed Yes. No. Nla" R8dunda#¢y cost The charity m*e no redundanry paymen15 durin9 the rer￿Ing period. Yes. No" Nla" Deferred In¢om¢ No tnatenal rtem of deferred Income ha$ been Irtluued In the a￿u￿1¥. Ye5. No" Credknrs d¥• within one The charity ha$ ¢r8dit¢lS whKh are m2asured al seitlementarnounts less any trade year discounts Yes. No" Creditors due wllhln moro than one year Grants recei￿ ￿laling 10 Specif￿ fixed assets aTE ciedited lo'deferred InrA)me from capital gr8nts- in the balance sheet and amortised to the profil and lOssa(￿nt0¥erlhe useful ÈeDn¢mi¢ lives of the a5seis Ihe grants rela￿ to A liability Is measured on rectynibDn 81 Ils histon¢ai CDSI and Ihen subsequently measured al the best estima￿ ollhe amount required to spttle ihe obligalvjn al the repDrting da The ¢hanty a¢¢ouoi$ for baSIcfinan￿al Inslrurnents cn Initial recognition as pei par8giaph 10.7 FRS102 SORP Subsequent mèasts￿m¢n1 1$ 4$ perp•r8graph8 11 17 to 11.19. FRS102 SORP. Yes. No" Nla" Provlslons for lthbilitie¥ Ye5. No. Baslc financlal instwments Yes. No. Nla. 2.3 ASSETS Tangible fixed assets for These are capitalised Ilthey¢an be u$edfornwe than oneyeaT. and Gosl al least usè by ¢h¥rity Yes. No" Nla" They a￿ valued at co$1 The depwecialion rates and rnelhods u$ed S￿ di$￿0￿ in notF 14 Fixed a$$etywhi¢h have been lundEd by gran15 which are specific to the asset are 5hoTh under restl￿tea Irtom¥ funds In the balance Sheet Page 20 CC17 FRS 102 SORP 2810812025 The chatiiy ha5 Inlaryibk fixed assets, that KS, non-mwewry a$8et$ that do not have physical substsrtt bui are ￿eThi1￿*ble and 8re tyjitroii80 by tharity through ¢u$icéy or Wal noht$. Th$ 8mortiS¥lion rates ¥nd tnethods Used are disclosed In nDle 15. Intangi￿eriXed assets Yes. No. Wa" They are valued al￿&1. Yes" ND. Nla. The chaTIty has heritsge assets, thai 18, nOn-M￿*8ty 8$8eiswilh hi$iori¢, afbSIIc, StÈntifi¢, is¢hnologi¢¥l, gtophysical orenvironmenlal qualities that are maintsine¢ prin¢ip8lly forlheircontribulion lo know￿￿ge and culture The depreciatso r81* and methods used as disclosed In note 16. Yes" No. Herftage ass•ts Nla. Yes. No. Nla. Thèywevalued atcosi Fmed asset investments In quoied shares, ty8d8d bond¥8nu *milar invesimeni$ are v?lued al Inrtially aic05t ano Subsequenttyat lair value Itheii mgtket value? at the year The same treatsnenl Is applied lo unlIs￿d Investment5 unless fair value cannot be mo¥$ured reiiabty In thich Gase il Is rneasu￿ atcosl kn Impairment Inv•8tm•kts Yes" No. Nla. Invtsitnents held lor resale or pending Iheirsale and cash and cash equivalentswilh a malunty dale of lessthan 1 yearare Irea*d as Cuiient asset Investsnents Yes" No. Nla. Sto¢kts andwork In pro9r088 Sto¢k$ for saleas part ol nonreign currency havè be&Th Included In In¢om¢, •xplain th¢ bashs o thich those sum5 have bpen translated into sterllng lorihe ¢urr•n¢y in whl¢h the *rcounts are drawn up}. Page 22 CC178 IEx¢eii 2810&?025 Section C Notes to the accounts (conti Note 4 Analysis of receipts of government grants This year De$cri tion Ownershi Fund- relatin toca Ownershi Fund- contribution to core costs land ielatin Ital item CrowdfunLlin cam land- contribution to core costs Crowdfundin Govemment grant 1 Government grant 2 Government grant 3 Government grant 4 Communi Communi ortEn 222,383 50,000 10.000 8,000 290,383 carn ai Total Last year Descri tion Government grant 1 Government grant 2 Govemmènt grant 3 Other Total This ear Last ear Pleasé provld• dètails of any unfulfilled conditions and other contingencies attaching to grnnts that have been r•cognised In income. There are no unfulfilled conditions relating to these grants Thls aar Last ear Please give details olother forms of govornmentassistance from which the charity has directly bènefited. Not applicab Page 23 CC178 (Extell 2810812025 Sect1017 Notes to the accourils (cont Note 5 Donated goods, fa¢ilities and services This year Last year Seconded staff Use of propety Oth•r- H&S èquipment and IT infrastructure donated by local oryanisations 5,440 5,440 Thi$ year Goods donated for ongoing use by the charity In carrying out its a¢livities are re¢ogn15ed as tangible fixa asset5 With tbe correspon¢Jing gain recognised a5 income from donations in the SOFA. Donated goods held as tangible fixed assets are depreciated over their useftjl economic lives Last ear Plèase provld• details of the accounting poli¢y for th• wognition and valuation of donatad goods. faciliti&$ and sarvices. Pleas¢ provid• details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and sorvicos not recognised in income. Please give datails of other fornis of other donated goods and s•rvices not recognised in the a¢counts, eg contribution of unpaid volunteers. Note 18 provides details of the contribution made unpaid volunteers dunng the ear Page 24 CC17a (Excell 2810812025 N0tr6 EApmdltur# Thh y•4t Lwsl ￿*r AnaW• Ei ndnun*onrAlslrt fund¥'. In[￿rea $￿kIng donab0￿1 Op8rahngfflemb8rships¢hemJsÉ swal lollene& Sl4iwfuDdraiSinu OpèrHtyngch*ity&nups alr4thngGompH St4rt UPCOSl& Inc￿￿￿0￿N￿On¢rè￿9 5purc•ol￿YrelnC0th￿ D31p0a￿ develwmon1ts51& IMsiMFnlnTratsauem￿IC￿￿I￿ Cosl of ttbL4inin9in¥è&UnFnladv lnve51m8nl4d￿ISlT￿￿QD￿￿l Efl*clualpropenyli¢lniiw rNis mAINenancorhwg•s ExP&ndlliMortchtht4bK•advltlei.' 1$5. 185.984 E￿¢1￿¢ 35.2E 3529D 10892 1Q.892 ¥rf5thdc 10.319 15.482 ChDw•ls 16.493 CO￿ DI5￿mM krt&ntt wtyin 3D.223 Totsl •xpèndRurvon¢harltsb 3K.465 379.J4F aratsrn•l•rtalttemot•x Total (Xhvr Totilolhprexpondthr YOTALEXPENThnJRE 302465 379.J47 OmorlnlDrm411on". Th Last Tllthlthl* S&ypDrt Cobts Oll¥Jhl¢bihpsq ￿￿￿%￿b¥ebDe￿trnfi$llI￿1￿oA￿￿￿IVrIh LI￿￿&r.. byhtrn &uTh90rWJthallyd¢ftomlrtaNdlnlit*l9n c￿￿￿￿¥1￿*h1¢h￿￿ICCQUrtl$￿Tfj CCi7i fvr•l Section C Notes to the accounts Note 7 Details of certain types of expenditure Note 7.1 Fees for examinatlon of the accounts Please provide details of the amount paid for any statutory extemal scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter .0. in the appropriate box(es). This year Last year Independent examiner's fees 570 Assurance services other than independent examination 210 Tax advisory fees Other fees {for example.. finan¢lal advice, consultancy, accountan¢y services) paid to the independent examiner Page 26 CC17a IExcell 2810812025 Section C Notes to the accounts Icontl Note 8 Paid employees Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28) 8.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs {defined contributlon scheme) Other employee benefits 179,657 4,011 2,316 Total stsff costs 185,984 This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Not applicable Not applicable Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 fmm £60.000 upwards. If there are no such transactions. please enter trrue. in the box provided. No employees received employee benefits (excluding employer pension costs) for the repoiting period of more than £60,000 TRUE Band Number of employees This year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89.999 £90,000 to £99,999 £100,000 to £109,999 This ear Last year Please provide the total amount paid to key management 28,128 8.2 Average head count in the year The parts of the charity in which the employees work This year Number Last year Number Fundraisin Charitable Activities Governance Other 19 Total 19 Pagg 27 CC17a (Excell 2810812025 8.3 Ex-gratia payments to employees and others (excluding trustees) Please Complete if an ex-gratia payment is made. Please explain the nature of the payment This year Last year Please state the legal authority or reason for making the payment This year Last year This year Last year Please stste the amount of the payment lor value of any waiver of a right to an asset) 8.4 Redundancy payments Please complete if any redundancy or tsrniination payment is made in the period. This year Last year Total amount of payment The nature of the payment (cash, asset etc.) Thls year Last year The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or temiination payments Pag¢ 28 CC17a IExeell 2810812025 Section C Notes to the account5 (conti Note 9 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. 9.1 Plèase complete this note ff a deflnèil contnbution p•nsion scheme Is operated. This year Last year Amount of ¢ontributions recognised In th• SOFA as an exp8n$e 2,316 Please explain the ba¥is for allocatlng the Ilability and expens• of defined ¢ontribution pension s¢heme be￿een activrtlè$ and bets¥een restricted and unrestricted funds. All pension contributions have been 311ocated to unrestncted funds as the restricted funds 811 relate to capital Investment lather than the operation of the pool 9.2 Pleas• complete thls section Whe￿ th• charltyparticlpatès in a d•fined bgnefitpenslon plan but Is unable to ascertsin fts shar• of the underlying assets and liabilities. Plèase confirm that although the scheme is accounted for as a defined eontrlbution plan, it is a defined beneflt plan. Pl•a$e provide such information as is available about the plan's surplus or deficlt and the implications, If any, for thè reporting charity this year and last year, if do￿Tent 9.3 Plèase complete this.$ectlon wher• the charitypartlcipates In a mufti.employer deflnedbenefftpension plan that is aceounted for as a defined conlnbution plan. Descrlbe the extent to which the charlty Can be liable to the plan for other entities, obligation5 under the temis and condltFons of the multl*mployer plan. If this is different for last year, provide detsils Provide an explanation of how any liabillty arising from an agreement with a multi-employèr plan to fund a deficit ha$ been determined. If this is different for last y•ar, provide detsil Page 29 CC17a (Excell 2810812025 Sectltsn C Notes to the accounts Note 10 Tangible lixed assets Please ¢omWWOlhis nots Mihe chprity h35 anylaftglble fixeLlass•t$ 10.1 c0storv4lua￿0n Lo4¥qhold land & Po¢1 And hoalth and 8af•tyoqulpment Planc machlnery and motorvehi¢l¢s Total *quipmont Al the tyeginning 01 the year Addili¢n5 26.804 14.939 306,391 8.473 356,608 Revaluabons Disw$a15 Tr8nsfer6' Atend Df the year 14,939 306.391 8.473 358,808 10.2 D•preclaUon and Imp•irments BA$18 Rate 10 2to20 5t015 ars 4tol0 rs At Lwinning ol the year D15WI$ Depr￿latiOn 1.857 1,209 15.286 19,315 IMpai￿ent Tr8n$fers" Alend Df the yoar 1,857 1,209 15.286 963 19,315 111.3 N•tbook valuo Nel tM)Ok value31 the beginning of the year NEt bmk value 31lh8 end olthtyear 24.947 13.730 291,105 7,$10 337,293 10.4 Im aIrn￿￿t Thisyear.. PleaSepr0￿￿ea do$crlp*lott ollhe evtrfs anLI circumsiances th•tiedgO thereco9fr)rfion ori•v*3alofa Impalrmentloss. Lasrye4r.' Please provld•• descrlption ofghe èvenls and clrcuJnstaneè$ that ledto the recognilion ori•versalol Impalrni*ntlo35. 10.5 Revaluation Ifan ae¢o(ttthngpolltyolrevaluatlon Is•dopte4 pl••seprovld•.' This year Lastytar Ihe effe¢tsve dat• olthe ￿¥4$￿￿tiO the name olindependenl valtwr. if appllcable tlje meiho(ts applledandslgNJilicanta$$ufflpg￿￿s Ihe carryiyJgamotxn( that wotsldhave b4•0 reco9nrs•dhaLI tlje assets been carrled tmdertlje etyslmodel. 10.6 Otherdls¢losures Thls oar L¥¥tyear 11) Ple4sesiate theamotsrf olborrowing coms. Many, capiialisedln Ihe eonsgruetroyj of tangible fixedassels and rho capiEallsatioNJ rate tss*d. 111} Pleasa provide rhe *mouniof¢ontraetualcommAiments lor rhe a¢4uisiUon ofgan9lble flxedassets. fiilj Details oflhe exisiertce aRLleatryiNJgan70Urti$ ofproperty. pknt equJpm8NJtlo whleh the charityhas restricgeLI th1* Qrthatarepl￿YedaS se¢4JNty lorlA&lJilitles. The.itsnsfe￿.￿￿￿S Ioirnoveffients b*ttw fixe(i*sselcategones "Please indKale theJTrethodof depTe¢iaiion by ￿tIng lhernelhodnotappllGa￿e {SL= slrnwhfill￿." RB- ￿￿￿¢1￿9 baknce) Also Pago 30 CC173 (Excdl 28h)8rdu25 Section C Notes to the accounts Note11 Stocks Please complete this note if the ¢harity holds any stock ITtems 11.1 Please state the carrying amount of $tock and work in progress analysod bètween activities. Stock Swimwear & equipment Vènding machine stock Chemicals stock Totsl stock Charitsble a¢tivitios: Openln9 Added In period Expens•din period Impalred Closing Other trading activities: Op•ning Added in perlod 3,802 6.284 7.808 17,895 Expensed in poriod -1,853 -5,982 -6,060 -13,895 Impaired Closlng 1,949 303 1,748 4,000 Other: Opening Addedin petlod Expensedin p•riod Imp8lred Closing Total this year rotal P￿ViouS year 1,949 303 1.748 4.000 This ear 11.2 Pleas& specify the carrying amount of any stocks pledged as security for liabilities Page 31 CC17a (Excell 2810812025 Section C Notes to the accounts Icontl Note 12 Debtors and prepayments Please ¢omplete this note if the charity has any debtors or prepayments. 12.1 Analysis of debtors This year Last year Trade debtors 127.6 Prepayments and accrued Income Accrual for unbilled income Accrual for grants due from funders 3,082.3 15,876.4 7,011.0 Totsl 26,097.2 Complete 12.2 where a material debtor is recoverable more than a year after the reporting date. 12.2 Disclosure of debtors recoverable in more than 1 year Ilncluded in debtors above) Thls year Last year Trade debtors Prepayments and a¢¢rued income Other debtors Total Page 32 CC17a IExcell 2810812025 Section C Notes to the accounts {cont} Note 13 Creditors and accruals Please Complete this note if the charity has any creditors or accruals. 13.1 Analysis of creditors Amounts falling due within one year Amounts falling due after more than one year This year Last year This year Last year Bank loans and overdrafts Trade creditors Accruals for electricity, gas, water and other costs Income recèived in advance from schools Taxation, national insurance and pensions Deferred grant incom• 22,927 2,825 5,441 5,333 36,526 Total 13.2 Deferred income from capital grants Please complete this note if the charity has deferred income. This year Birtley Community Pool received £311.1 k of funding for investment in specific assets. Of this income, £16.9k has been amortised lo the profit and loss account in the year to 31.03.25 Last year Please explain the reasons why income is delerred. Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period 294,186 294,186 Page 33 CC17a (Excell 2810812025 Section C Notes to the accounts (contl Note 14 Cash at bank and in hand This year Last year Short temi cash investments {less than 3 months maturity date) Short term deposits Cash at bank and on hand Till float Total 15,851 500 Page 34 CC17a (Excell 2810812025 Section C Notes lo the accguilts IGontl Note 15 Fair value of assets and liabilities This aar Last year 1S.1 Ple35e provlde details of the charrty'5 8xPOSu￿ to credit risk (the risk of incurrlng a 1088 due to a debtor not paying what Is owed). liquidity rl8k Ithe risk of not being able to meet short terni finan¢ial demands) and market risk (the risk that the value of an investment will fall due to Changes in the market) arising from financial Instrurnent8 to which the charity Is exposed at the end of the reporting period and explaln how the charity manage5 those risk5. 8irtley Community Aquatic Centre has a minimal risk of debtors not paying wh,al Is owed There a￿ only two invoices outstanding al the year end tolalling ju81 £128 The accrual for unbilled Income for £15 7k mainly relates lo pool hi customers who all have healthy financial positions and all have paid the amounts Included In the accrual by the end of April 2025 One amount In the accrual remains unpaid at the end of Apnl 2024 for £163 from InPost 15.2 Please giv8 details of the amount of change in the fair value of basic finan¢lal instruments Idebtors, treditors, investments l$ee section 11. FRS 102 SORPII measured at fair value through the SOFA that 15 attributable to changes in credit rlsk. Page 35 CC17a (Excell 2810812025 Section C Notes to the accounts Icontl Note 16 Events after the end of the repnrting period Please complète this note events fnot requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to ¢ondition5 that arose after the end of the reporting period. This ear Last year Pl8as¢ provide details of thè nature of the event Birtley Community Aquatic cent￿ ￿e￿ived a significant grant from Gateshead Council on June 27th 2025 The grant re￿iVed was for £31.252. The grant offer letter dascribed the grant as "Pool pump refutbishmenl and plant Maintenan￿ and the funding was awarde to reimburse Birtley Community Aquatic centre for costs Incurred after the pool was reopened when a pool water maintenance pump. both chemical dosing pumps and other chemical dosing assets all failed and needed replacin refurbishin oru radin Provide an estimate of the financial effect of the &v¥nt or a statement that such an estimatè cannot be made Page 36 CC17a (Excell 2810812025 Section C Note5 to tho a¢¢ounls Note 17 Tran¥actions with trustee$ and related partiès ff the chailty has anytranso¢tlons ¥Yith relateLlpartles lothw than trustep oxpw)$es explainedin guidance notpsl dgt411s of su¢h trartsactlons shouldbe provldedln thls note. rfthereaitno ir•nsactiLVJS 10 report, please ertter"True" in theboxor"Fatse" Irthereare transa¢ti0115 to report 17.1 Trustee r8mungralion and beneflts Thi5 year None oflhe tru5tEes havo been pahl any romynwatlon or recelved any Other￿n*￿t¥ Irom an employment wlth thèIrCh¥￿ty ora related *ntty (True or Falsel TRUE In Iheperfodthe chArityh?s paldtrustees rothwjernttonandbenell￿ Pl*a$# Yrve the￿n￿￿￿t of. andle9alauihorltyfvr, anyremunwxiion oroiherbtnèffts p•id*o a twstÈÈ by the ch8rftyorany Institution orc¢>mwny coftnectedwlth IL Amounts Paid or bonofit value li•mun•ratlon P¢n$iO eontribution Rodund4ncy Othor TOTAL Narneoltrusteo Legal authorftyloy order. go¥omirtg documenti easeglve deiall$ of why ￿M￿nera￿an orotheremployment b•rtelits werepald. Wheiean •x9Natyppaymenghas b*•n m•de to a trusiee. pmvlde an expknation olthenaiLtre of theAaym￿¢. Ifa thirdpatyhas betyj YwffllJvrsed fwprovlt*irty orje ormore trustees. State Uje nature olthepayynwjlandamountolths relmbtsrsèjnent. siaie thejjumberof trustees to whom reUreMenib￿erts • *ccFuing undera d•fineLlc(Trntributionpen$lon $¢heme. Lastyear None otthe trn$te•8 have been paid any remuneration or received any otherb•noftt$ from an emplo￿￿ent ￿th thelrcharityofA rfjlatod enuty (True or Fal*èi TRUE In rhe perlodth• eharityh?3 paldtrustees remuFJeTrtion&ndbenellts. Wease 9fveth¢ankouyJt of. •ndiegalaulhorltyfor. anyrenpufteratlLV¥ orolherbeneffts paidto a trustee by the ¢h8rityorany institugion orcompany¢oftneCtedv￿th IL Amounts pald or b•n•1￿valu* Lèg018￿thOrity ley order, yovgrning documenti Pgn$lon R¢dundan¢y Othèr TOTAL N•mo oftrustee 0.00 Plpase glve dotalls olwhyremunoratlon orothw employment benefiES werèpaid. bvhere an exw*tia paymeftthas beejj made to a trustee, provide an explartation ofthe D?ture olthepaymènl Ma thlrdpèty has been ￿1MbL*rSed1Or￿r0v[ol1j9 oneorrnore trustees, stsie thenaiyro oflhe paymefttandamotsm oftho fftlJursemenL stste the nufflberoftrusta8s to whom ￿tIrementbefte11ts ar• aceruirtg uNJdera delinedcontribution penslQlJ Scheme. Page 37 17.2 Tru8teos' •xpen595 CC17a (Excdl 28W025 Irthe charryhaspal(Itrustees expense$ forfylfflling thelrdtrfles, detoil$ ol$uch Iransactlon5 shoulLlbeprovldedln thls note. Ilthwe* no transa¢tson5 to report plèasè 0yJier-True"In the boxbelow. Iftlle￿ a￿ transaeiions io r*ptsrt. please enter-False" Notrustee ex￿n￿e5 have been Incurrfjd ITrue or Falsel TRUE Type o1oxponso8 rpimbursed Thls year Last year Travel Subsistence Accommodation otherlpl•880 8wcrfyl'. rorAL Please provld• tho number of tnjsteos foimbursed forexpenses orwho had expenses pald by th• ¢h•rty 17.3 TraTr¥actionlsl wlth mlated partles Pl•osogive delalls ofanyll•lJSWCtioft undertaken by loion behamof) the chartty In whl¢h a rol•tedp8rtyhas a Materialinte￿5£ Includiftg Lvherefvnds h•ve been heldas agefttiorrelatedpartles. Mthore •re Such tran5actlons, please Yrné'lm th¥boxprovided. Thi$ y￿r There have beon no related party trAn$•¢tions in the ￿pOrtIng wr4Dd (Truo or F41sel FALSE Amounts writtèn off durSn9 report+n9 erfod Name oltho trustee or relatèd party Relatlohship to charlly Doscripllon of the tTrnsactSonlsl Amount Balance at period end Provlslon lorbad débts at period ènd Matlhew Grani Trustee Oonaiion$ made to kne charrty Donations maoe 10 charity Donabons made tolhe charity Donaiions made lolhe charil Donations maile to the charil Donations made lo the chari £60,290.00 £200 00 Not app11¢8ble Not 3pplicable Nolapplicable N013 NDia Nola Noi 3ppli¢able NOlap￿IGabl Not applicable Nola Nola Nola Yvonne Probert Twsiee Not app11¢8ble Not appli¢S￿e Nola Tracy Graham Jackie Mowbra Rebecca Sco Dean Cox Ttuslee Tnjslee TTuslee Trustee £300 00 £127 D £97 00 £soo 00 Noi Mallh8wGr*donalod £390 1¢ 1t* ￿ CrOW￿￿Nding camwgn5 and ha5 m furtherdonalion ofÈ59.940to Birtl8yComMwMlyAgu811tt Cenire H*haS rel￿rea anyieims ty¢OnditsDn5 for the danatson af£59.940tD b&put In tAac8 Al olner donati￿S ma0¢ tyifu$tees dunng the Cluwd1und￿g cam￿g￿5thal WEre io r￿5@fUnd1￿9 tr￿ardS Ihg r¢wing of a￿*¢0mMu￿yPoQl its autumn 2023 J 5ummer2024 In relatiory to the tran5actlons above. plewseprovlde the teims ¥ndcondltlons. Incltsdrng•ny securtty and theykalure ofony payment fcon$lderatlonJ to beprnvld8diyJ settiernent. Foranyrol•t•dpJrty. pleaseprnvldé det•ils ofanyguarantees orreceivea. N¢ta IKabie Last year There ha¥e boon no related party transactlons in the reportln9 perfod (Twe or Falsel TRUE Amounts written off during reportln9 Name otthe tnJ$tefr orr•l8ied party Rolatlonshlp trj charly D•sctlpUoft of tho transactionlsl Amount Balanc• at period end Provision lorb*d deljts at period end 0.00 ￿1811￿￿ io the tRnsaciion$ above. piÈ•seprovlde the tern?$ and¢onditiofts. includln9 anysécurityaFJdthe nature olany paymen¢{¢onside￿I10￿J to beprovldodlrt settieyReNJl. Foranyrelatedpary. plosstprovide details of anygUa￿￿te$ P498 38 CC17a IExc•ll 2810812025 Section C Note5 to the accounts (cont} Note 18 Additional Disclosures The following are significant matters which are not CO￿ered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here. please add a separate sheet. Birtley Community Aquatic Centre has a team of very commilled trustees and volunteers many of whom have have worked together since the summer of 2023 on the project to reopen the pool. Since we reopened the pool in September 2024, the volunteers have recorded their volunteering hours as this was a reporting Tequiremenl for one of our funders. The eight trustees have together contributed 4518 hour5 between September 2024 and March 2024. Other volunteers have contributed 617 hours during the same period. The contributions made by trustees and volunteers during this period included the following activities l.The trustees and board secretary participated in fortnighly trustee meetings led by our chair 2. Trustees also participated in regular sub group meetings covering Customers, HR. Facilities & Plant and Finance 3. The treasurer has run the payroll, produced management accounts each month and liaised with the local schools 4. The operational trustee has supported the manager and staff in opeTSting, maintaining and repairing the assets 5. The HR trustee has led the recruitment and produced contracts and HR policies for staff 6. The chair and the treasurer have successfully applied for further funding from sever21 local sources 7. The customer subgroup has developed and distributed a wide range of marketing material to promote the pool 8. Trustees and volunteers have worked on the pool reception on regularly at busy times lo support the staff The work done by trustees and volunteers is critical to the success of the pool as we are undertaking many functions which are required to run the pool at no cost. Commercial organisation5 would need to pay employees or suppliers to provide these functions. If BCAC had to pay for all these functions, the income from pool activities would be insufficient to cover ils costs. Paoe 39 CC17a IExcell 2810812025