#
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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|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|||||
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|City of Lincoln|Council|Yarborough
Leisure Centre and Birchwood|Community|Leisure Centre|
|---|---|---|---|---|
|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||
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|||||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)|
##
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|||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,
.|
##
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##
|||||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)|
##
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##
|||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||||
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||||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||
##
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##
##
||||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||
##
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##
|||||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||
##
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||||||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|
##
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|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|
##
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##
|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)|
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||||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)|
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|||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)|
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