Registered Charity f40: 270111 DOVER LIFE GUARD CLUB FINAIYCIAL grATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 DOVER LIFE GUARD CLiIB FINANCIAL STATEMEr FOR THE YEAR ENDED 31 AUGiJsf 1025 INDEX P•ge At￿U31 R¢port of the Exe¢thive Committe¢ Report of the Independent Examiner Slatementof Financial Activities BalaDC¢ Sheet 8-13 Notes to the Financial Statements DOVER LIFE GUARD CLUB ANNUAL REPORT OF THE EXEcifmTE coTrIMrrTEE FOR THE YEAR ENDED 31 AUGUST 2025 The Club is governed by its Constitirtion, the most re¢e*t version of this being *lopted in April 2024 and is a registered ¢haTity, number27011 l. The Club is bwd at DoverDistrict IKi5ureCcntr¢, Fithes5 Fields, Whitecliff5 Business Park. whitfi¢1￿ Dov¢r. KenL Exeeutiye CommRttee The Executive Committee has general powers of ttLana8ernent over th¢ affaits of th¢ Club. 2nd ea¢h manber is elected at the AnnuAI General Me¢ting. Th¢ Ex¢cutive Committ¢¢ ele¢ted atthe Annual Gener#1 Meding in November 2024 as follows: Chairn)aD N Monger K Scott J Fratscis J Worboys R Nicholas J MenDiss A Mennlss K Redman S Philpott C Steed Twsurer Fees Trcagjrer Membership Secretary Competition Secretary Workforc¢ Se¢retary To Ra¢¢ s¢￿Et￿Y Masters ScGretsry Open Water & LifesaviThg Secretsry Paretrt Liaison Officer Changes to Bxe¢utive Committee rncmbers aftertheyear end. butprior to thedateof approval of the fmancial stat¢m¢nts were as follow5: K S¢ott replaced by R Nicholas &% Treasurer R Nicholas replaced by J Griffin as Coinpetition Secret2ry K Redman replac¢d by D Hutton as Masters Secretsry The three property holding TTUStees of the Club aT¢ as follows: CCoilDn S Walker S Grieb Registered Charity Number 270111 B8nkers Lloyds Baok pk Independent Examitter I D Pas¢allFCA Chartered Accountant Mccabe Ford WilliaNJs Charlton Housc DOUT Strcct DOVER Kent CT16 IBL Page I DOVER LIFE CUARD CLUB ANNUAL REPORT OF THE EXEcirrtVE COMMI trrEE FOR THE YEAR ENDED 31 AUGusf 2025 (coYfiNE￿) The objects of the Club are dK)s¢ of Swim F￿gland Sud in particular to: Protnotr the teachin& development and pTictice of swimming. open water swimtnin& life5aving and to stimulate m￿terS CoM￿tItion ID all di$ciplille5 of the spon forits rn¢mbers. Rai8e public awarenes5 of th¢ S￿)rt and stimulat¢ public opin￿1 in favour of providing pMp¢r accommodation a[￿ facilities. Promote uniforniity of ruksforthe¢ontyol Tegulation of swimmin& lifesavill& alld the man%em¢nt of all com[￿￿tionS h¢rtunder. F￿fOr￿ obs¢rvan¢e of the laws of Swim F￿8]aTrd. Provide instructton ID lif¢ savitt& artificial r4SUS¢itatioll #nd theuse of life saving apparntus. RuerveJ 8nd investmeDI ptslicy The f￿an¢ial reserve5 thatwe hav¢ set aside provid¢ finan¢ial stability and the means forth¢ development of our objective& as above. The cotnmitt¢e tygularly review5 the amoutht of funds that the Club requires to eDsure that th¢y are adequate to fulfil tb¢ Club's continuing obligations. Th¢ Club'5 reserves held at 31 August 2025 8mowited tt1 £86.925. The ￿serVeS remain adequate to fvlfd the clubs, continuing obligation5, specifically: . Dissollltion of the Dover Life Guard Club- The reserves contain a prudent Sllm set aside to ensure the Club discharge its debt5 8nd liabilities and engage the necess￿ professional ￿lStanCe ¢0 ¢nsur¢ the witlding up of the ¢lub is undertaken effeciivtly and in line with the laws and regulations regulatingthe dis501uiion of a ¢hatity. Rdention of ihe SwimNdork A¢¢reditation- The ¢rit¢rion formailliaiDin8this ￿[edItatIOn is ¢tsntinually evolving to assist Clubs likc DLGC in ¢lub management 2nd th¢ development of ¢ff¢ctive a￿d professional working pra¢ii¢¢5. In particular there [5 a focu5 on the training of volunteers incluiting a prOgra￿ll￿e of continual r¢fresh¢r trailling. D¢fi¢it Funding - Within the reserves a prudent sum provides a COnting￿¢Y fuTMI to thelp absod) the peaks aDd trough5 of fulancial pressures witILl￿ the op¢ralional a￿1VItieS of the Club. Other Con¢ingencies- A prudent sum within the reserves provides for any largerlex¢eptional costs outside of the nom)a] operational workings andlor budget]n￿lOre￿1iDg pwce5ses of the Club. The Club invests its sutplus fiEn¢l8 so &S to earn lh¢ maximum return with the minimum ofrisk. Struethrej governADce gnd mAn#gemtht Trustee5- Under the Club's Constittrtion there shall be three Trustees appointed to service for three years at the AGM. Tn]$iees are entitled to attend all meeting5 of the Committee but have no veling rights unless they aTe a150 elected co]n￿lttte members. Two of the Trustees have be¢n oppointed ill excts8 olth¢ tnaximum terni of service, are aware of this, and are taking appropriate steps io address this breach. Executtve Committee - Undet the Club's constitutio￿ the executive w[U￿]tte¢ sh311 consist of nihe elected members including the roles (>f Chairman, secretary and treasurer. The el¢ct¢d membersofthe COTnmittee may co- op up to thr¢¢ further meInbe￿ who will s¢ry¢ until the next AGM. All eotnmittee menbers hav¢ powers to vote ai meetings. The Club must also appoint a Welfare oificer in ac¢ordance witb its consti￿tiOn. who must be indepeDd¢nt from the members of the ExeGuliv¢ Committee. The Weifate Officer can attend ¢nedings blll does not have entitlement to vot¢. For the year under review the position held by K Manser. Page 2 DOVER LIFE GUARD CLiJB ANNUAL REPORT OF THE EXECUTIVE COMMTrrEE FOR THE YEAR ENDED 3A ALGUST 2025 ICOP4TIP*lJED) ProgreK durittg tbe year The 202¥2025 financial year h&8 been one of Continued growt￿ CQD501idatiw, ¥d performanee for Dover Life Guard Club. Building on the strong found￿10nS established in the previous year, th¢ club hLs Progress￿ with confJdenc¢, d¢liveTing against its objeGtives both in and out ofthe water. A k¢y priority overth¢ p&8tyearh&s beeTh $trength¢ning theopetational and f￿anCIal stability ofthe club. Through th£ 0Th8OjTh8 dedication of the Executive Conjmittee and the invaluable wntribution of our volunteers, the club remains in a secure financialposition. This stability ensures we arewell pl¥c¢d to in¥esl inswimmerdevelopment, coaehing Provisio￿ and future initiatives that will sustain lon8-tcrni sJc<¢ss. One of the most irnportant developments this year has been the successful embedding of high-quality Potslsid¢ Lead5 acr055 all training sesSiODS. This has brought greattt C(pnsistenc)', slmcture, a[￿ accountability to our programmc, ensuring that swimmers at every level benefit from a w¢ll•coord1t￿t￿ and progressive coaching eiivironment. The positive impact of this call be seen aGross all squads. with imptDved ¢￿￿emenl pjvgression, and perfomiathce. Our Competitive Squads have Continued to perforni slmngly, with ￿lD￿DerS represeDtiTh8 the club with distinction at county, regionaI, and nats"tsnal level. These performanres rcfkct tk)t only individual COn￿nIt￿ent but also the slrength of the programme as a whole. The Glub has a]so maintallied its strong reput*ion for supporting para swimming. ctsntLI]uing to provide inclu5iYe opw)rtunities and achievitlg M>table suc¢ess in this aTe The Learn to Race programme has experIe￿¢¢d significant growth ovtt th¢ past y¢ar. IDcrewd demand h&8 r¢quired th¢ allocation of addititsrta] lane space. demonstrating both the strength of our pathway and th¢ ellthusia5m of younger swimmers progressing throu8b the club. This area re￿ainS a Gritical compon¢nt of our long-terni sustainability, providing a clear ar￿ effective transition from I￿onS into cotnpctttiye swimming. Our M&%ters section continues to thriv< with str(￿S participation levels and wntinued su¢¢ess in ¢omp¢tition. The sectioD play5 an i￿portalIt mle in promotin8 lifelong involvement ill the sport atbj i¥)Dtiibutes positively t the club's incI￿81ve culture. M¢mb¢rship a¢ross the ¢lub has remained Stron& with Continued inter¢st from sMimm¢rs of ail ages and abilities. This reflects the positive environment that Dover Life Guard Club has wtsrked hard to create-one that is welcomin& 5UPPOrtive, and f(￿￿Sed on development and achievement Looking ahead, the Club is well posititiDed to build oll ttus pD)gress. Prkorilies for the ¢omillg year itlclude futther Strengthening the coadlsng 5truGture, expanding comwilive opportuniti¢s. and continuitlg to invest athlete development at all levels. The ongoing commitment of 0￿r volunteers, coacjhes, and committee mernbers will remain ¢entral to a¢hieving these goals. In summary, the 2024-2025 yearh&s beenone of stsbility. growth. aThd Succ￿. tkJverLift Gwd Club continues to move forward with purpose, maintaitlithg its cornmitment to excellence while fostering a 5tron8 and inclusive eommunity for all its m¢mbets. Page 3 State￿ent of the Committee'$ responsibilities The committe¢ is required to prepare aDnu81 fithon¢ial Statern￿ts and in PTepaTill8 these financial statements. the mmlttee is required to.. select suitable accounting Frf)licies and theJJ apply them COllSiStently. makejudgments and estimates that are reasonable alld pn]denL prepare th¢ financial stateme1￿ OD a going colleern basis it is inappropriate to presum¢ that the Club will continue. The committee is responsibl¢ for keeping proper accouThtiDg re¢oid5. It is a150 responsible for safeguarding the 855ets of th¢ Club and hence for tsking reasonable steps for the prevention and detectton of fraud and other irregularitie5. The ￿mmIttee ¢onftmL that the fllw¢ial statctDents have been in a¢wrdan¢e Ivith the Charities Ad 2011. Chariti¢s Slatemcnt of Re¢ommetKkd Pradice (FL8 102). and the gov¢ming itistrutDent. ON BEHALF OF THE EXECUTIVE COMMIThE Mr R Nirholas- Tre8sw¢r Pa8c 4 INDEPEf4DENT EXAMINER'S REPORT TO THE ExEcirni￿ COMMrrrEE OF DOVER LIFE GUARD CLUB I r¢pgrt to the EX¢￿tiVe CoEDmitte¢ on my exvdn11￿1oll ofthe financial s¢&tements of th¢ lknver Life Guard Club (the Club) ftsr the year ended 31 August 2025. whtth ￿ set ouion pages 6 to 13. Resptsnsibilitie5 and basil of r¢port A5 the Bxecutive Commiite¢ of the Club. you a￿ responsibl¢ for the prwaration of the fuwjciai stateTnents in accordan¢¢ with the requirements of the Charities Act 2011 (the 2011 Act). I rew)rt in r￿pect of my examinatioD of the Club's financial statements G8Thitd out under section 145 of th¢ Charities Act 2011 and in wrying out tny examination I have folknved ail th¢ applic4ble Direcltons given by the Charity Commission under stttion 145{5Xb) of the 2011 Act. lodeptffjdellt ExamlDer's Statement I have completed my examination. I confwm that no material rnatters have comc to my attenlion in LX)nn¢Gtion with the examination giving me Cause to believe that in any material respect.. l. ￿(OlintIng records were not kept in res￿ of the Club as required by sertK)n 130 of th¢ A¢L or 2. the F￿anCIal statements th) not accord with those records. 3. the f￿ancial stat¢m¢nts havc not been prepared in accordance with the m¢tho& and principle5 of th¢ Statement of R¢¢ommended Practice for accounting and rep7rting tharities (applicable to charitL¢5 preparing theirfinancial statements a¢wrdOn￿ with theFin8n¢ial Reporiing Standaryi applicable in the UK and Republie of Ir¢land (FRS 102)). I have llo wnccrns and have come across no other matters in connection with the examination to whi¢h attentio should be drawn in this rew>rt in orderto enable A Jyoper understsnding of the fu)ancial statements to b¢ reached. l D Pos¢811 FCA Cbartered A¢¢ountant Mccabe Ford William5 Charlton Hollse DOUF S¢re¢t DOVER Kent cr16 IBL Date. 44 J Pag¢ 5 DOVER LIFE GUARD CLUB STATEMETrrr OF FINANCIAL AcrtVlTIES FOR THE YEAR ENDED JI AUGusf 2025 Notes Unrestri¢ttd Funds 2025 Rthtricted Funds 2025 Totsl Funds 2025 Total Funds 2024 INCOME AND EXPENDITtJRE Ineoming Resources Incoming resources from swimming activities 204,013 204.013 151,997 InGoming re50urce5 from activities foi. generating funds 5,511 2,358 7.869 2.520 In¢ome from investments 1.043 1.043 912 Total iTrcomAng resources 210567 2J58 212,925 155,429 I£$$ ￿st0f 8eneratinB funds 9.775 1.500 11.275 8,176 Net incoming resources lor eharitsble applic*tion 2110,792 858 201,650 147253 CHARITABLE EXPENDITURE Cost of swimming activities 177,169 358 177.527 126,496 Ma￿￿81ng and a￿￿1n[sterillg the Charity 17,590 17,590 12,221 Totsl Charitable resourcts expended 194.759 358 195,lJ7 138.717 TOTAL RESOURCES EXPET4DED 2114,534 1,858 206J92 146093 Net siirplus for the year Total ￿ndS brought forward 6.033 79,992 5th) 400 6,533 80.392 8,536 71,856 Totgl fuDd8 t8rri¢d forward 86.025 900 86925 80J92 The notes form part of th¢s¢ flnanciat stat¢ments Page 6 DOVER LIFE CUARD CLUB BALANCE SHEET AS AT 31 AUGUST 2025 202S 2024 Not¢s FIXED ASSETS TanEible fixed assets 13,465 13.819 CURRENT ASSETS Cash at bank and in halld 89,512 81,467 89.512 81,467 CURRENf LIABILITIES Sulldry crediiof5 io 4.960 3,802 NET cuRREr￿ ASSETS 84.552 77.665 NET ASSETS 98.017 91.484 FUNDS Unrestricted fi]JMis.' General Restricied 86.025 900 79,992 400 86.925 11.092 80,392 11,092 Revaluation rcseryc 98.017 91,484 031(￿r2026 Th¢5e financial statem¢nts were approved on ixhatf of the Exccutiv¢ Coromitt¢¢ on ............... Mr R Nichol*LS- Treasurer The not&% fornj part of these financial statements Page 7 DOVER LIFE GUARD CLUB NOTES TO THE FINANCIAL sfATEMEfI15 AS AT31 AUGUST 21)25 STATtrroRY INFORMATION The Dover Life Guard Club is all uDincoTporaicd charity wst¢red in England. The charity's registsre4J number, prio¢ipal address and nature of operatiOll5 can be fou￿ iti the Exe￿tiVe Committee Report. The presentation currencyof the fJThan¢ial statements is the Pound Sterling (£). ACCOUIYTING POLICIES Bosis of Accoullting The fillancial statements of the charity. which is a publi¢ bencflt entity under FRS 102, have been prwrcd in a¢¢ordancewith the Charities SORP (FRS 102}'AccounlinB and Reporttng by Charities.. Statement of Recommended PYacti¢¢ applicable lo chartties prepattng their aeeounts in accordan¢e witb the Finan¢ial RetK>rting Standard applicable in the UK and Republic of Ireland (FRS 102} (eff¢¢iiv¢ l January 2019).. the prowEsions of Se¢tioD IA"Sma]l Eniities" of Finan¢iaJ Rew>rting Standard 102 Th¢ FillaDciai R¢w*ting St8JJd8rd appli¢able itt the UK and R¢public of Ireland, and the Clwities Act 2011. IAcoJne Income, inGludiD8 m¢mbership srthxriptiotL% ts re(¥y)ised when re¢eivgJ. No amounls are iTh¢luded in the fman¢ia] stsfernents for services donated by volunteer5. Gift aid is reco￿]15ed wh¢n received. Expenditure Liabiliti¢s are recognised &8 exp¢ndithre as soon &8 is & legal or corLslructiv¢ obligation committing the charrty to that expenditutc. it is probable that atrdnsfer of e¢onoTni¢ benefits will be requiTed in 5cttlemetst and the amount of the tsbiigalion Lan be measured reliably. Expenditur¢ is accounted for on an accruats b&8is and has been classifieJ under headings that aggregate all eost related to the category. Where costs Cannot be diiKtly attributed to p3rticular headings th¢y have been allo¢ated to acttvities OYJ a basis conslstent with the use of resoutces. Ikpreciation Depr¢ciation i5 pmvided on all taThgibl¢ fixd a55ets at rates ¢al¢ulated to ￿11¢ off the c05t less £￿i￿at¢￿ residual value over their expeaed u%efi]I liv¢s a5 follows.. Equipmellt.. I￿A on Cost Trophies are In¢lUd￿ at va]u*ion, whiGh i5 based on ibeir insured value. The valuation is reviewed periodically by the Committee to ensuty tIL* il remains appropriate. Any reyaluation su￿1￿$ is credited to the revaluation reserve. Taxation No provision is tnade in the financial slalements fortaxation. asthe Committee isof the opinion that all Ihr Club'5 acttvttie5 areof acharitable naiure alldthe￿fQ￿ outside th¢ scope of taxation. Stock Stock is va]u¢d ￿ the lowerof ¢ost and net Tealisable Yakne. Fund aceounting Unrestricted funds can be used in ae¢ordan¢e with the chatitable obj￿I1VeS at the discretion of the Committee. R¢siri¢t¢d funds wmprise amounts used for specific restri¢*d purtrt)ses within the objects of the charity- During theyear, grants iothlling £2,358 wfft received in resp￿( of restri¢t¢d funds and w¢r¢ used for club kits atsd swimming courses in line with the grant condttions. Of these grants. £500 remained unspeDt at the y¢2r-end. Restricted funds at the Jear