Eversholt Swimmin(y Pool ort and Financial Statements For the ear ended 31 December 2025 F.1 crslinlt ininiin ort and Financial (itatements For the 'ear endecl 31 December 2025 Ch&iriti inf()rmation Trustec's 1rs Aiiiaiida I IL)LS Irs SuiA2nnc I larmer Ir% Sarah RL'ewes-I lart Cliclirperson TrLasurLr Indc'pcndent Exaniiner W J Pougyher Principal Ilankcrs Virgiin Monc). plc Cli'irit!. Rc'%i%tL'red Nunil)er 300029 Eversholt s￿,1mmin I"ruslcLs' Rc ort The trusteLS are plcased lo present their rLPOrt, l()gyether with thL financial statcment.s of the charil), for Ihe Near endcd .31 December 2025. CJOI'ernin Dc)cument T"he charit), is govemed and constituted under thL Trust Deed. dated 29 September 1961. Princi al Activit of the Charil The object of the charity is to maintain and run an outdoor pool for Lversholt and its surroundin N'illagjes. ()roaiiisation A committee of trustees administers Ihe charity. The committee meet to discuss the ayto cti Ihe maintenance and repair of facilities and the long~term management of the pool. The trustees app()int staff to run the pool in the months that it is open (usually May to September). Rei, ILW of Activities Tliis past year, our cliarity has focused on two core pillars: expanding accessibility and investing in the long- terni integrity of our facilities. Bv listLiiiiig to our members, we have transfornied the pool into a more inclusive and reliablL hub for ever)'one in the community by introducing targeted sessions designed to maximize participation acros different age demographics, including a retired locals, swim and increasing the capacity of our morning swims in response to community feedback. This )'ear, we replaced our aging chemical delivery equipment with a state-of-the-art upgraded dosingy .8), l-his ensures more precise water chemistry, resulting in a more comfortable swimming e.xperience and higyhe h) gyiLne standards. Future Plans The trustees plan to continue Ihe refurbishment activity and to continue to improve the facili as funding permits. ResLrvL.4i Polic Irusiees have established a policy whereby a level of funds should be available to ensurL th raiing osts and essential maintenance costs can be undertaken even in a year of Lxce poor aihcr condition.s. conducted their own review of maj()r risks to which the ch it ut place to mitigjate tho risks. 'fhese procedures are inuc lo meLt Ihe necd.(i ofthe charil ee io thal Ih on )ILI li Ih F.versholt Siviinmin Pool Tru.%tees' Re ort- continued Trustee.li I"he Irustees ￿h0 serN'ed during the pLriod are listed on page i. TrustLes arL invited ()nto the committeL througih appointment Irom other Lversholt villagye orgyanisations and by clection at the Annual (ieneral Meeting. Trustees, Res onsibilities I"he Trusl DeL'd requircs the trusteLs to prepare accounls for each financial year which give a true and fair N'IL w of the statL of affairs of the charity and of tlie result of the charity for that period. In preparing Ihose accounts. the trustees are required to: select suitable accounting policies and Ihen apply them consistently; make judLJements and estimates that are reasonable and prudent; and prLpare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue. I"he IruslLeS are responsible for keeping proper accountingy records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accouiits compl), w'ith statutory requirements. They are also responsible for safegyuardingi Ihe assets of IhL LhLirit)' and IILncL for taking7 reasonable sleps for the prevention and detection of fraud and irreg)ularities. Indc endent Examiner The examiner is Mr W J Pougher. I"hL acLounls havL been prepared in aLcordance wilh Ihc StalLmLnt of RLLommLndLd PractlCL ALLountingy and Rcporling by CharitiLs. Approved by IhL TrustLLS and sigjned on Iheir bLhalf by; Su/AinnL I lamiLr Indc endent ciamincr's re ort to the trustees of F.N'ersholt Siiimmin Pool Charity numl)cr: 300029 rep()rt to the IrustLes on my cxainiiialion of thL accouiits E￿LrS170lI Siviiiimingy Pool for the N'ear cnded -31 st DLLeniber 9095, i¥hich are set out on pagjes 5 to 8. 1 haN'e not conducted an audit. Responsibilitles and basis of report As tlie charitv's trustees, you are responsible for the preparation of tliL account.s in accordance M ith the requirements of the Charities Act 2011 ("the Act"). I report in respect of m), examination of the Charity's account.s carried oiit under section 145 of tlie ?0 I l Act and in LarTr'ingy out Inv exaniinc1tion, I have followed all the applicable Directions given b), tlie C'haritN' Commission under section 14i(5)(b) of tlie Act. Inde endent Examiner's Stateinent I IiaNL LomplLted my examination. I confirn] that no material matters have come to my attention in conneciion ￿1th the examination which gives me cause to believe that in, any material respect: l . tlie accouiiting records were not kept in accordance with section 130 of the Charities Act: or 2. the accounts did not accord with the accounting records: or 3. tlie accounts did not comply with the accounting requirement.s concerning the form and content of accoiints set out in the Charities (Accounts and Rcports) Regulic tions ?008 otlier tlian an), requirement that the accouiits give a "true and fair" vieiv which is not a m<2tter cnnsiderLd as part of an indepLndent examination. I Iiai e no concerns and havL come across no otlier matters in connection NN'ith the e.xamination to M hicli aticntion should bL drawn in this report in order to en(IblL a proper underslandingy of tlie accounts 10 bc rLached. W J Pouglier. Accountsuit Pagje 4 EVERSHOLT SWIMMING POOL STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2025 Note 2025 £ 2024 Incoming Resources Activities to further the Charity's objectives: Income from takings (net of fees) Grant Income Activities to generate funds: Donations Interest received 105300 83714 230 908 Total Incoming resources 105530 84622 Resources expended Charitable expenditure: Costs of actsvities in furtherance of the Charity's objectives Cost of management and administration of the Charity 94030 125317 340 370 Totsl Resources expended 94370 125687 Net incoming resources for the year 11160 41065 Fund Balances brought fO￿ard 81064 122129 Fund balances carried down 92224 81064 page 5 EVERSHOLT SWIMMING POOL Statement of Assets and Liabllities as at 31 December 2025 2025 2024 FIXED ASSETS Cost Accumulated depreciation 61078 34937 61078 29708 26141 31370 CURRENT ASSETS Cash at Bank and in hand Prepayments 66083 50990 66083 50990 CURRENT LIABILITIES Accruals 1296 NET CURRENT ASSETS 66083 49694 NET ASSETS 92224 81064 FUNDS Unrestncted General Funds Unrestricted Maintenance Funds 92224 81064 92224 81064 We approve the above accounts and conflrm that we have made available all relevant records and information for their preparation Trustee page 6 F.1 ersholt Swimmin Pool Yotcs to the financial statements for the ear cnded 31 December 2025 I AC."C:OUNTING POLICIES I"he prinLipal accounting policiL'S adopted in the preparation of the financial statemLnts are set out below, have not changyed from the previous year and have been consistently appl led iiliin the accounts. a) The financial statements have been preparcd under the historiLal cost convention and fc)Ilow the rLLommendations in Accounting and RLporting by Charities Statement ot" RLcommendL'd Practice issued in October 2000. b) Tak"ings are rLCOg7nised in the period in which they are received. c) Resources expended are recognised in the period in which they are incurred and include attributable VA T. which cannot be recovered. d) Resources expended are allocated in the trustees, opinion to the particular activity whLre the Cosl relates directly to Ihal activity. e) unre.stricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. FixLd assets are depreciated at l O % per annum on cost over the estimated useful life. 2 TOTAL RESOURCES EXPENDED Provision of Mana ement and Services Administration Total 20?5 Total 20?4 Wagyes and salaries Repairs and maintenance Waler. rates and chargyes Ligyht. power and insurance PurLliases Telephone, stationery and expenses miscellaneou.s LL'gial (Ind professional feLS DLpfLciaiion 20,800 33.250 4,353 15,162 10.766 20.800 33,250 4.353 15.162 10.766 277 4,470 63 20,766 70.674 3.985 8.4$? 3?0 3.661 50 5.229 277 4,470 63 5.2?9 94.03() 340 94.370 1 ?5.687 Pagie 7 Ei'ersholt .Sw'immin Pool Yotes to the financial statements For the 'ear ended 31 Decemher 2025 3,NF.T INCOINIIliG RESOURCES FOR THE YF.AR This is slated after charging: ?095 2024 Independent E.xaminerfs remuneration 150 150 4 TAXATION ThL charity is exempt from income t&x on its charitable activities. 5 TRLSTEES EXPENSES Trustees ￿'ere reimbursed for expenses incurred on behalf of the charity. 6 IVACES AND SALARIES 20?5 20?4 Gross w'ages ?0.800 90,766 ?0.800 ?0.766 The average number of employees during the open months was 19 (2024: 25). Pagie 8