The trustees present their report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake to provide a public benefit.
Our 2024 season at Pells Pool ran from 12th April until 30th November, our longest season ever!
The pool remains popular with our local community and visitors from further afield. We have been pleased to be able offer a wide variety of sessions throughout the season and swimmers have reported back regularly that they have enjoyed the opportunity to swim at this historic and beautiful freshwater pool.
In 2024, we had two permanent members of staff. Phil Ransley remains in place as our Pool Manager and Leanne as the Deputy Manager, we thank them for their continuing enthusiasm, diligence and hard work having overseen the pool through many seasons and changes and most notably ensuring that the pool could continue to be open during the pandemic years. Pells Pool is the oldest continuously open freshwater outdoor pool in the UK to the best of our knowledge. We have been pleased also to welcome back several longstanding lifeguards and are pleased that one of the longstanding lifeguards, George Smith took on the role of Assistant Manager during 2024. Leanne ran a successful essential lifeguarding skills evening for trustees to learn alongside lifeguards to better understand their role and responsibilities which was much appreciated. Leanne has also provided swimming lessons to customers.
We have held several successful events during our 2024 season. These have included the summer solstice swim in June which is increasingly popular each year, with tickets selling out quickly. This year the weather was beautiful and as the sun rose, several swimmers later described the water as turning gold in the early morning light. In July we held our first Summer Swimalong. This included a barbecue run by our trustees, the kiosk staffed by our lifeguards and other team members, music played by local musicians and a karaoke session. The tickets sold out quickly, many families attended and it was a lovely day. We also held three midnight swims during the main summer season. Moving into Autumn we held a further bonfire swim on 5 November and ran a barbecue so that swimmers could enjoy some hot food after their swim. We held the last ever Midsummer Madness with Tongue and Groove on the 28th of July which was sold out.
This was once again our longest season since the PPCA took over the running of the pool, lasting from late April until late November. During the season we welcomed early morning swimmers who often like to swim on their way to work as well as other regular swimmers, some of whom travel from Brighton or further afield often making quite long journeys for the pleasure of swimming in a freshwater pool.
Later in the day we have provided a range of different swim sessions including quieter relaxed mid-morning sessions, lane swimming and two long family sessions in the afternoon. There are evening sessions for those who prefer to swim after work or at the end of the day. This approach has meant that we are able to cater to all. There have been yoga sessions by the pool during the summer session. Several groups and individuals have booked the pool for training sessions, end of year school events, birthday parties and other celebrations.
The pool is a valuable leisure facility for many people as well as providing a vital venue to support the wellbeing and health of the local community. Foundry Healthcare has referred several patients for wellbeing swims via its social prescribing initiative. We have been able to offer free family swims to local families via the foodbanks thanks to funding from the Enjoolata foundation locally to support the continuation of this scheme.
Although there are other outdoor pools in the local area now, Pells Pool remains popular and swimmers tell us that they particularly appreciate the quality of the water, the peaceful environment and the setting of the pool. Over the last couple of years, we have introduced the planters along the flint wall and the plants attract bees and other insects and are popular with swimmers who often enjoy sitting near the plants to dry off after their swim.
Thank you to everyone who took the time to complete our survey last year. We had hundreds of responses, and we circulated a summary of your views in our Newsletter. Your feedback will help us shape the future of the Pells.
It’s clear the Pells is loved deeply by everyone who uses it. Our friendly team, the peaceful atmosphere, the setting of the pool (and its retro vibe), the cold, clean water, and the inclusive community feel, were all mentioned in responses.
We have received many enthusiastic and good reviews verbally and also on various social media outlets from customers throughout the 2023 season. We have listened carefully to all feedback from customers and always welcome suggestions about any further improvements which could be made. It is important to us to continue to engage with our local community as we appreciate that we are only temporary custodians of this important pool and wish to ensure that it is maintained to the best standard possible so that it continues to be well used and popular for the future. We are continuing to plan for updating our facilities for the benefit of customers whilst preserving its iconic and popular appearance in the coming years.
I have very much enjoyed my second year as Chair of the current PPCA committee. I thank Rachael Claridge for her support as Deputy Chair and Sarah Smith for her diligent support as Secretary. Owing to the many facets of our roles as trustees, we have established various sub-committees to make the most of each trustee’s expertise and experience. We all work together, taking our responsibilities to support Phil and his team in maintaining and running the pool throughout the season. I would like to thank all staff and trustees for another successful season in 2024 and look forward to the 2025 season.
I would like to thank all staff, the trustees and all the visitors to the pool for another successful season in 2023 and am very much looking forward to the 2024 season and all that it brings.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Pells Pool Community Association (the charity) for the year ended 31 December 2024 which are set out on pages 5 to 19.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Pells Pool Community Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Pell Pool, Brook Street, Lewes, BN7 2BA.
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Unrestricted funds - Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charity's objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.
Creditors
Creditors with no stated interest rate and payable within one year are recorded at transaction price.
Under the provisions of the governing document of the Charity, Trustee Sally Webb was paid £5,050 for book-keeping and payroll services, provided during the year (2023 - £4,350).
Two of the trustees (or any persons connected with them) received reimbursement for expenses incurred during the year - 2024: £333 (2023: £845).
As the pool is only open for part of the year there are only three full time employees. The charity also employed
There were no employees whose annual emoluments were £60,000 or more.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Seasonal fund - The income of the charity is dependent on good weather and with this in mind, the trustees have designated £100,000 to a seasonal reserve for such times when the weather is poor and extra funds are needed.
Development fund - The trustees have designated £10,000 to a development fund which will cover such costs as extraordinary repairs and improvements to the pool.
Other than Trustee Remuneration as disclosed separately, there were no disclosable related party transactions during the year (2023- none).