2022-03-31-accounts - Active Nation UK Ltd

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		Page
Reference and administrative details ofthe Charity,	its Trustees and advisers
Trustees' report		2-9
Trustees' responsibilities statement		10
Independent auditor's report on the financial statements		11-14
Consolidated statement offinancial activities		15
Consolidated balance sheet		16-17
Charity balance sheet		18-19
Consolidated statement ofcash flows		20
Notes tothe financial statements		21-46

REFERENCE AND	REFERENCE AND	REFERENCE AND	ADMINISTRATIVE	ADMINISTRATIVE	DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS	DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS
			FOR	THE YEAR ENDED 31 INARCH 2022
Trustees			DJ Hughes,	Chairman
			SLambert
			D Clayton
Company	registered
number			03072215(England		and Wales)
Charity registered
number			1047742 (England		and Wales)
Registered		office	Unit 18
			Hatton Rock	Business		Centre
			Hatton Rock
			Strafford-Upon-Avon
			Warwickshire
			CV37 ONQ
Company	secretary		S Martin
Independent		auditor	Shaw Gibbs	(Audit)	Limited
			Statutory Auditor
			Wey Court West
			Union Road
			Farnham
			Surrey
			GUg 7PT
Bankers			National Westminster			Bank Pic
			Camberley Branch
			45 Park Street
			Camberley
			Surrey
			GU15 3PA
Solicitors			Stone King LLP
			13Queens Square
			Bath
			BA1 2HJ
			Herrington Carmichael
			27 Broad Street
			Wokingham
			RG40 1AU
Senior Management			S Martin
Team			K Lane
			SChahal
			G Holderness	- left	22/1 0/21
			D Rolls - left	19/03/21
			STasker

City of Lincoln	Council	Yarborough Leisure Centre and Birchwood	Community
Rushmoor Borough Council		Alpine Snowsports Centre, Aldershot
Southampton	City Council	Quays Swimming & Diving Complex
		Bitteme Leisure Centre
		Chamberlayne Sports Centre
		Outdoor Sports Centre
		Woodmill Outdoor Activities Centre
		Southampton Water Activities Centre
		Alpine Snowsports Centre, Southampton
		Southampton City Council (Public Health) Exercise on Referral Scheme
South Derbyshire District Council		Green Bank Leisure Centre
		Etwall Leisure Centre
Runcorn		Active Nation Runcorn
Basingstoke		Atmosphere
Lymington		Boutique Fitness
Long Eaton		Active Nation Long Eaton (lowest fitness)
Preston Active	Nation	Preston (low-cost fitness)
Ormskirk Active Nation		Ormskirk (low~st fitness)
Filton (Bristol)		Filton Leisure Centre —contract commenced	1st November 2021

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Note	2022 6	2022f	2022 6	2021f
Income from:
Charitable activities			4	9,832,706		9,832,706	4,111,927
Generating funds			5	161,031		161,031	40,265
Other income			6	1,301,273	611,728	1,913,001	4,322,560
Total Income				11,295,010	611,728	11,906,738	8,474,852
Expenditure on:
Charitable activities			7	12,991,044		12,991,044	9,838,931
Total expenditure				12,991,044		12,991,044	9,838,931
Net (expenditure)/income				(1,696,034)	611,728	(1,084,306)	(1,364,079)
Transfers between	funds		22	611,728	(611,728)
Net movement in	funds			(1,084,306)		(1,084,306)	(1,364,079)
Reconciliation of	funds:
Total funds brought		forward		(1,763,826)		(1,763,826)	(399,747)
Net movement in funds				(1,084,306)		(1,084,306)	(1,364,079)
Total funds carried		forward		(2,848,132)		(2,848,132)	(1,763,826)

		Note		2022f		2021f
Fixed assets
Intangible assets		12		25,000		36,000
Tangible assets		13		198,242		399,679
				223,242		435,679
Current assets
Stocks		15	38,788		44,396
Debtors		16	1,316,551		1,494,447
Cash at bank and in hand			615,495		1,076,629
			1,970,834		2,615,472
Creditors: amounts	falling due within one
year		17	(3,423,370)		(3,223,484)
Net current liabilities				(1,452,536)		(606,012)
Total assets less	current liabilities			(1,229,294)		(172,333)
Creditors: amounts	falling due after more
than one year		16		(1,163,983)		(1,591,493)
Provisions for liabilities				(454,855)
Total net liabilities				(2,848,132)		(1,763,826)
Charity funds
Restricted funds		22
Unrestricted funds		22		(2,848,132)		(1,763,826)
Total funds				(2,848,132)		(1763826j, .

				2022		2021
		Nots		6
Fixed assets
Intangible assets		12		25,000		36,000
Tangible assets		13		198,242		399,679
Investments		14		1		1
				223,243		435,680
Current assets
Stocks		15	38,788		44,396
Debtors		16	1,316,550		1,494,447
Cash at bank and	in hand		615,495		1,078,629
			1,970,833		2,615,472
Creditors' .amounts	falling due within one
year		17	(3,423,3/0)		(3,223,484)
Net current liabilities				(1,452,537)		(608,012)
Total assets less	current liabilities			(1,229,294)		(172,332)
Creditors: amounts	falling due after more
than one year		18		(1,163,983)		(1,591,493)
Provisions for liabilities				(454,855)
Total net liabilities				(2,848,132)		(1,763,825)
Charity funds
Restricted funds		22
Unrestricted funds		22		(2,848,132)		(1,763,825)
Total funds				(2,848,132)		(f,763,625)

		2022 6	2021f
Cash flows from operating aclivities
Net cash used in operating activities		(135,173)	(684,Tgg)
Cash flows from Investing activities
Dividends, interests and rents from investments			(11,062)
Proceeds from the sale oftangible fixed assets			(759)
Purchase oftangible fixed assets		(77,663)
Net cash used in investing activities		(77,663)	(11,821)
Cash flows from financing activities
Cash inflows from new borrowing			1,600,000
Repayments ofborrowing		(248,300)	(163,404)
Net cash (used in)/provided by Rnancing	activities	(248,300)	1,436,598
Change in cash and cash equivalents in	the year	(461,136)	738,978
Cash and cash equivalents at the beginning	ofthe year	1,076,830	336,S54
Cash and cash equivalents at the end of	the year	815,484	1,0TS,630
The notes on pages 21 to 46 form part ofthese Rnancial statements

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			6	6	6
Income from Ancilliary	Activities		161,031	161,031	40,265
Total 2021			40,265	40,265
Other Income
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022 6	2022 6	2022 6	2021f
Car park, dryers		741,566		741,566	374,925
Funding		555,262	611,728	1,166,990	3,947,465
Events		4,445		4,445	270
Total 2022		1,301,273	611,728	1,913,001	4,322,660
Total 2021		4,322,660		4,322,660

			Unrestricted
			funds	Total	Total
			2022	2022	2021
			6	6
Charitable	expenditure		12,991,044	12,991,044	9,838,931
Total 2021			9,838,931	9,838,931
Summary	by expenditure	type

		Staffcosts	Other costs	Total	Total
		2022 6	2022 6	2022 6	2021f
Charitable	expenditure	6,065,926	6,925,118	12,991,044	9,838,931
Total 2021		5,626,269	4,212,662	9,838,931

		Activities
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2022f	2022 E	2022 E	2021
Charitable	expenditure	11,790,393	1,200,651	12,991,044	9,838,931
Total 2021		8,991,246	847,685	9,838,931

				Total	Total
				funda	funds
			2022	2022	2021
			6	8
Staff costs			5,944,606	5,944,608	5,513,744
Agency/External		Staff	346,928	346,928	er,res
Travel 5 subsistence			60,615	60,615	s,ets
Utilities			1,255,667	1,255,667	881,367
Establishment			2,229,274	2,229,274	1,365,380
Marketing			98,625	98,625	39,024
Service Charges			167,507	167,507	65,335
Insurance			177,251	177,251	208,969
Irrecoverable	VAT		774,630	'f74,630	298,219
Sundry Expense			13,018	13,018	1,614
Rates & rent			57,988	57,988	12,228
Licences			120,743	120,743	98,829
Local Authority		Payment	543,541	543,541	431,937
Total 2022			11,790,393	11,790,393	8,99'l,246
Total 2021			8,991,24S	8,991,246

					Total	Total
					funds	funds
				2022	2022	2021
				8	8
Staff costs				121,317	121,317	112,525
Agency/External	Staff			10,729	10,729	2,09S
Travel &subsistence				1,875	1,875	211
Utilities				38,835	38,835	27,259
Establishment				54,879	54,879	13,932
Marketing				3,050	3,050	1,207
Service Charges				3,419	3,419	1,333
Insurance				5,482	5,482	6,4S3
Sundry Expense				403	403	50
Rates 5 rent				586	586	124
Licences				3,734	3,734	3,057
Administration				499,737	499,737	473,411
Legal & Professional				222,807	222,807	135,079
Audit &Accountancy				59,381	59,381	49,985
Cost ofSales of	ancillary	activities		174,417	174,417	20,953
Total 2022				1,200,651	1,200,651	847,685
Total 2021				84r,ees	64r,ees
Auditor's remuneration
					2022 8	2021 f
Fees payable to	the Charity's		auditor for the audit ofthe Charity's	annual
accounts					59,381	49,985

					Group	Group	Charity	Chsdty
					2022	2021	2022	2021
					f	6	6
Wages and	salaries				5,621,277	5,265,129	5,621,277	5,265,129
Social security coals					332,716	266,255	332,716	266,255
Contribution	to defined	contribution	pension
schemes					111,932	94,885	111,932	94,885
					6,065,925	5,626,269	6,065,925	5,626,269
The average	number ofpersons employed			by	the Charity during	the year was	ss follows:
					Group	Group	Charity	Chsdty
					2022	2021	2022	2021
					No.	No.	No.	No.
Service delivery: direct		support			493	535	493	535
Support					5	4	5	4
Management	snd administration				6	5	6	5
The average	headcount	expressed	as full-time		equivalents was:
					Group	Group	Charity	Cherty
					2022	2021	2022	2021
					No.	No.	No.	No.
Service delivery: direct		support			200	263	200	263
Support					5	4	5	4
Management	and administration				6	5	6	5
					211	272	211	272

Group	Group
2022	2021
No.	No.

		NOTES TO THE FINANCIAL STATEMENTS
		FOR THE YEAR ENDED 31 MARCH 2022
12.	Intangible assets
	Group and Charity
			Goodwill
			E
	Cost
	At 1 April 2021		78,121
	At 31 March 2022
	Amortisation
	At 1 April 2021		43,121
	Charge for the year		11,000
	At 31 March 2022		54,121
	Net book value
	At 31 March 2022		25,000
	At 31March 2021		36,000

		Office and
	Building	major
	Improvements	equipment	Total
	6	8	6
Cost or valuation
At 1 April 2021	1,070,057	2,091,867	3,161,724
Additions	2,934	74,729	77,663
At 31 March 2022	1,072,991	2,168,39$	3,239,387
Depreciation
At 1 April 2021	970,093	1,791,952	2,762,045
Charge for the year	59,317	219,783	279,100
At 31 March 2022	1,029,410	2,011,735	3,041,145
Net book value
At 31 March 2022	43,581	154,661	198,242
At 31March 2021	99,964	299,715	399,679

									Investments
									in
									subsidiary
									companies
Charity									8
Cost or valuation
At 1 April 2021
At 31 March 2022
Net book value
At 31 March 2022
Ai 31March 2021
Principal subsidiaries
The following	was a subsidiary		undertaking		ofthe Charity:
Name					Company	Principal	activity	Class of	Holding
					number			shares
Active Nation	UK Trading	Limited			03808852	Dormant		Ordinary	100%
Included In
consolidation
Yes
The financial	results ofthe	subsidiary		for the year were:
Name									Net assets
									8
Active Nation	UK Trading	Limited							90,108

						Group	Group	Charity	Chsrity
						2022f	2021f	2022f	2021f
Finished	goods	and	goods	for	resale	38,788	44,396	38,788	44,398

		Group	Group	Charity	Charity
		2022f	2021f	2022f	2021f
Due within one year
Trade debtors		271,031	843,843	271,031	643,843
Other debtors		528,278	480,357	528,277	480,357
Prepayments	and accrued income	517,242	370,247	517,242	370,247
		1,318,551	1,494,447	1,318,550	1,494,447

		Group	Group	Charity	Charily
		2022f	2021f	2022	2021f
Bank loans		355,555	88,889	355,555	88,889
Trade creditors		1,571,700	1,106,606	1,571,700	1,106,506
Other taxation and social security		119,742	239,328	119,742	239,328
Finance Leases		66,614	154,070	68,614	154,070
Other creditors		84,914	13,003	64,914	13,003
Accruals and deferred	income	1,244,845	1,621,588	1,244,845	1,621,588
		3,423,370	3,223,484	3,423,370	3,223,484


Creditors: Amounts	falling due after	more than one year
		Group	Group	Charity	Charity
		2022	2021	2022	2021
		8
Bankloans		1,155,558	1,511,111	1,155,558	1,511,111
Finance Leases		8,427	80,382	8,427	eo,ee2
		1,183,883	1,591,493	1,183,883	1,591,493
Included within the above are amounts		felling due as follows:
		Group 2022 8	Group 2021 5	Charity 2022 f	Charily 2021f
Between one and two years
Bank loans		355,555	355,555	355,555	355,555
Between two and five years
Bank loans		800,001	1,066,666	800,001	1,066,666
Over five years
Bank loans			88,890		ee,ego

Financial	instruments
				Group	Gniup	Charity	Chanly
				2022 8	2021 f	2022 8	2021
Financial	assets
Financial	assets measured	at amortised	cost	1,414,804	2,200,829	1,414,814	2,200,829
				Group	Group	Charity	Charity
				2022 6	2021 f	2022 8	2021 f
Financial	liabilities
Financial	liabilities measured	at amortised
cost				3,222,766	2,954,051	3,222,786	2,954,06f

	Onerous
	leases
	8
Additions	454,855
	454,855
Charity
	Onerous
	leases
	6
Additions	454,855
	454,855

				Group	Group	Charity	Chanty
				2022	2021	2022	2021
				6		6
Deferred	income		at 1 April 2021	605,406	850,802	605,406	850,802
income deferred		during the year		488,464	605,406	488,464	605,406
Amounts	released		from previous periods	(605,406)	(850,802)	(605,406)	(850,802)
Deferred	income		at 31 March 2022	488,464	605,406	488,464	605,406

								Balance at
			Balance at 1				Transfers	31March
			April 2021 f	Income f	Expenditure	f	in/out f	2022 f
Unrestricted		funds
General	Funds - all funds		(1,763,826)	11,295,010	(12,991,044)		611,728	(2,848,132)
Restricted funds
Holiday	activities and food
grant				125,156			(125,156)
National	leisure recovery fund			486,572			(486,572)
				611,728			(611,728)
Total of	funds		(1,763,826)	11,906,738	(12,991,044)			(2,848,132)
Statement of		funds - prior year
								Balance st
				Balance at				31March
				1April 2020	Income f		Expenditure f	2021
Unrestricted		funds
General	Funds - all funds			(399,747)	8,474,852		(9,838,931)	(1,763,826)

Summary offunds - current ye	ar
					Balance at
	Balance at 1			Transfers	31March
	April 2021	Income	Expenditure	in/out	2022
	6	6	6	6	6
General funds	(1,763,826)	11,295,010	(12,991,044)	611,728	(2,848,132)
Restricted funds		611,728		(611,728)
	(1,763,826)	11,$05,738	(12,9$1,044)		(2,848,132)
Summary offunds - prior year
					Balance at
		Balance el			31March
		1April 2020f	Income	Expenditure	2021 5
General funds		(399,747)	8,474,852	(9,838,931)	(1,763 826)

Analysis	ofnet assets between funds - current year
		Unrestricte	Total
		d funds	funds
		2022	2022
			6
Tangible	fixed assets	198,242	198,242
Intangible	fixed assets	25,000	25,000
Current assets		1,970,834	1,970,834
Creditors	due within one year	(3,423,370)	(3,423,370)
Creditors	due in more than one year	(1,163,963)	(1,163,983)
Provisions	for liabilities and charges	(454,855)	(454,855)
Total		(2,848,132)	(2,848,132)

Analysis	of net assets between funds - prior year
		Unrestricted	Total
		funds	funds
		2021 8	2021f
Tangible	fixed assets	399,679	399,679
Intangible	fixed assets	36,000	36,000
Current assets		2,615,472	2,615,472
Creditors	due within one year	(3,223,484)	(3,223,484)
Creditors	due in more than one year	(1,591,493)	(1,591,493)
Ttl		(1,763,826)	(1,763,826)

			Group	Group
			2022	2021
			6
Net expenditure for the year (as per Statement of Financial Activities)			(1,084,306)	(1,364,079)
Adjustments for:
Depreciation charges			290,100	438,229
Dividends,	interests and rents from investments			11,062
Decrease	in stocks		5,608	7,164
Decrease/(increase)		in debtors	177,896	(209,773)
Increase	in creditors		20,674	432,598
Increase	in provision	for liabilities	454,855
Net cash	used in operating activities		(135,173)	(684,799)

		Group	Gnup
		2022	2021
		8	5
Cash	in hand	615,494	1,076,630
Total	cash snd cash equivalents	615,494	1,076,630

				Other non-
		At 1 April		cash	At31March
		2021	Cash flows	changes	2022
		6	E	6
Cash at bank and in hand		1,076,629	(461,134)		615,495
Debt due within	1 year	(88,889)	88)888	(355,555)	(355,555)
Debt due after 1 year		(1,511,111)		355,555	(1,155,556)
Finance leases		(234,452)	159,412		(75,040)
		)787823)	,)2)2,833)		(970,656)