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2022-08-31-accounts

Trllstees
VRBartlett
GJDennis
SFidgett (resigned 7.3.23)
THDMoore
CWright (appointed 20.9.22)
BCummings
(appointed
7.3.23)
KGLaing (appointed 7.3.23)
SJHough (resigned 4.1.23)
CLoughlin
(resigned 18.10.21)
AJWelsh (resigned 10.9.22)
Auditors
Harris Lacey and Swain
Chartered
Accountants
and Statutory Auditors
Suite I
The Riverside Building
Hessle
East Yorkshire
HU13 ODZ
Solicitors
Brain Chase
Coles
Wote Street
Basingstoke
Club Manager
Jon Fuller (Resigned effective April 2022)
Carl Dunne (Appointed effective April 2022)
Administration
Manager
Karen Rawson

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
2 36,249 93,356 129,605 345,$52
Charitable
activities
Provision ofgymnastic facilities 766,132 766,132 508,464
Other trading
activities
3 $1,826 81,826 36,071
Investment
income
4 24 24 8
Total 8$4,231 93,356 977,587 890,395
EXPENDITURE ON
Raising funds 6 33,812 (4,525) 29,287 10,393
Charitable
activities
7
Provision ofgymnastic facilities 1,032,256 3,571 1,035,827 914,650
Other 45,264
Total 1,066,068 (954) 1,065,114 970,307
NET INCOME/(EXPENDITURE) (1$1,837) 94,310 (87,527) (79,912)
RECONCILIATION OFFUNDS
Total funds brought
forward
(84,394) 105,360 20,966 100,878
TOTAL FUNDS CARRIED FORWARD (266,231) 199,670 (66,561) 20,966

2022 2021
Unrestricted Restricted Total Total
fund funds funds funds
Notes 6 f.
FIXEDASSETS
Tangible assets 13 18,142 290,122 308,264 407,574
CURRENT ASSETS
Stocks 14 3,713 3,713 2,110
Debtors 15 1,993 1,993 8,687
Cash at bank and in hand 256,747 (90,453) 166,294 315,838
262,453 (90,453) 172,000 326,635
CREDITORS
Amounts
falling due within one year
16 (114,101) 1 (114,100) (141,260)
NET CURRENT ASSETS 148,352 (90,452) 57,900 185,375
TOTAL ASSETSLESSCURRENT
LIABILITIES 166,494 199,670 366,164 592,949
CREDITORS
Amounts
falling due after more than one year
17 (157,629) (157,629) (203,531)
PROVISIONS FORLIABILITIES 19 (47,500) (47,500) (47,500)
ACCRUALS AND DEFERRED INCOME 20 (227,596) (227,596) (320,952)
NET ASSETS (266,231) 199,670 (66,561) 20,966
FUNDS 21
Unrestricted
funds
(266,231) (84,394)
Restricted funds 199,670 105,360
TOTALFUNDS (66,561) 20,966

2022 2021
Notes
Cash flows from operating activities
Cash generated
&om operations
(96,096) 236,893
Interest paid (3,495)
Net cash (used in)/provided by operating activities (99,591) 236,893
Cash flows from investing activities
Purchase oftangible
fixed
assets (29,475) (65,480)
Saleoftangible fixed assets 3,500
Interest received 24
Net cash used in investing activities (25,951) (65,472)
Cash flows from financing activities
Loan repayments
in year
(24,002)
Net cash (used in)/provided by financing activities (24,002)
Change in cash and cash equivalents in
the reporting period (149,544) 171,421
Cash and cash equivalents at the
beginning ofthe reporting period 315,838 144,417
Cash and cash equivalents at the end of
the reporting
period
166,294 315,838

2022 2021
Net expenditure for the reporting period (asper the Statement of
Financial Activities) (87,527) (79,912)
Adjustments for:
Depreciation charges 128,785 125,346
Profit on disposal offixed assets (3,500)
Interest received (24) (8)
Interest paid 3,495
Purchase of fixed assets 65,480
(Increase)/decrease in stocks (1,603) 1,906
Decrease/(increase) in debtors 6,694 (3,690)
(Decrease)/increase in creditors (142,416) 127,771
Net cash (used in)/provided by operations (96,096) 236,893
ANALYSIS OFCHANGES IN NET FUNDS/(DEBT)
At 1.9.21 Cash flow At 31.8.22
6
Net cash
Cash at bank and in hand 315,838 (149,544) 166,294
315,838 (149,544) 166,294
Debt
Debts falling due within 1 year (24,050) (21,900) (45,950)
Debts falling due after 1 year (203,531) 45,902 (157,629)
(227,581) 24,002 (203,579)
Total 88,257 (125,542) (37,285)

DONATIONS AND LE GACIES
2022 2021f
Grants 127,356 166,105
Job Retention Scheme 2,249 179,747
129,605 345,852
Grants received, included in the above, are as follows:
2022 2021
ALC Grant 93,356 82,542
BAGA Grant 13,478
BkD Council Grant 28,000 28,000
Other Grants 6,000 42,085
127,356 166,105

OTHER TRADING ACTI VITIES
2022 2021
Sponsorships 1,719 10,481
Shop income 9,430 3,690
Cafe income 2,635 101
Fundraising
events
18,049 4,896
Birthday
parties
11,223
Room and coach hire 4,020 16,227
Other income 966 676
Holiday club 33,784
81,826 36,071
4. INVESTMENT INCOME
2022 2021
Interest receivable - trading 24 8
5. INCOME FROM CHARITABLE ACTIVITIES
2022 2021
f,
Gymnastic
feestt
subscription Provision ofgymnastic facilities 742,838 506,178
Gymnastic
competitions
Provision ofgymnastic facilities 23,294 2,286
766,132 508,464
RAISING FUNDS
Other trading activities
2022 2021
Purchases 14,293 8,379
Bad debts 1,700
Other costs 4,621 525
Events costs 4,904 1,194
Holiday
club costs
274 295
Interest payable
and similar
charges 3,495
29,287 10,393

Support
Direct costs (see
Costs note 8) Totals
Provision ofgymnastic facilities 893,453 142,374 1,035,827
8. SUPPORT COSTS
Governance
Management Finance costs Totals
6 f,
Provision ofgymnastic facilities 115,687 21,167 5,520 142,374
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated afier charging/(crediting):
2022 2021
Auditors'
remuneration
5,520 3,360
Depreciation - owned assets 128,785 125,346
Surplus on disposal offixed assets (3,500)

STAFF COSTS
2022 2021
Wages and salaries 612,400 561,551
Social security costs 42,169 30,662
Other pension costs 14,514 12,437
669,083 604,650
The average monthly number ofemployees during the year was as follows:
2022 2021
Average
number ofstafF
43 66
No employees received emoluments in excess of660,000.

Unrestricted Restricted Total
fund funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
249,831 96,021 345,852
Charitable
activities
Provision ofgymnastic facilities 508,464 508,464
Other trading activities 36,071 36,071
Investment
income
8 8
Total 794,374 96,021 890,395
EXPENDITURE ON
Raising funds 10,393 10,393
Charitable
activities
Provision ofgymnastic facilities 912,141 2,509 914,650
Other 45,264 45,264
Total 967,798 2,509 970,307
NET INCOME/(EXPENDITURE) (173,424) 93,512 (79,912)
RECONCILIATION OFFUNDS
Total funds brought
forward
89,029 11,849 100,878
TOTAL FUNDS CARRIED FORWARD (84,395) 105,361 20,966

TANGIBLE FIXEDASSETS
Long Improvements Plant and
leasehold to property machinery
8
COST
At 1 September 2021 1,631,814 151,871 296,684
Additions 5,851 16,693
At 31August 2022 1,631,$14 157,722 313,377
DEPRECIATION
At 1 September 2021 1,316,472 120,345 235,977
Charge for year 81,590 15,773 29,112
At 31August 2022 1,398,062 136,118 265,089
NKT BOOKVALUE
At 31August 2022 233,752 21,604 48,28$
At 31August 2021 315,342 31,526 60,707
Fixtures
slid Computer
fittings equipment Totals
COST
At 1 September 2021 23,311 21,317 2,124,997
Additions 6,931 29,475
At 31 August 2022 23,311 28,248 2,154,472
DEPRECIATION
At 1 September 2021 23,311 21,318 1,717,423
Charge for year 2,310 128,785
At 31August 2022 23,311 23,628 1,846,208
NET BOOK VALUE
At 31August 2022 4,620 308,264
At 31 August 2021 (I) 407,574

14. STOCKS
2022 2021
Stocks 3,713 2,110
15. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade debtors 795 120
Other debtors 663 3,067
Prepayments 535 5,500
1,993 8,687
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Other loans (see note 18) 45,950 24,050
Trade creditors 11,598 92,240
Social security and other taxes 9,579 10,633
Other creditors 7,403 4,772
Accrued expenses 39,570 9,565
114,100 141,260
17. CREDITORS: AMOUNTS FALLING DUE AFTERMORE THAN ONE YEAR
2022 2021
6
Other loans (see note 18) 157,629 203,531
18. LOANS
An analysis ofthe maturity ofloans is given below:
2022 2021
6
Amounts
falling due within one year on demand:
Other loans 45,950 24,050
Amounts
falling due between two and five years:
Other loans - 2-5 years 157,629 203,531

2022 2021
Provisions 47,500 47,500
20. ACCRUALS AND DEFERRED INCOME
2022 2021
Deferred
government
grants 227,596 320,952
21. MOVEMENT IN FUNDS
Net
movement
At 1.9.21 in funds At 31.8.22
Unrestricted funds
General fund (84,394) (181,837) (266,231)
Restricted funds
Building fund 25,625 (1,853) 23,772
Leasehold
fund
82,542 93,356 175,898
Equipment
replacement
(2,859) 2,859
Sport England 52 (52)
105,360 94,310 199,670
TOTAL FUNDS 20,966 (87,527) (66,561)
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 8$4,231 (1,066,06$) (181,$37)
Restricted funds
Building fund (1,853) (1,853)
Leasehold
fund
93,356 93,356
Equipment
replacement
2,859 2,859
Sport England (52) (52)
93,356 954 94,310
TOTAL FUNDS 977,587 (1,065,114) (87,527)

Comparatives for moveme nt
in funds
Net
movement
At 1.9.20 in funds At31.8.21
Unrestricted funds
General fund 89,029 (173,423) (84,394)
Restricted funds
Building fund 13,136 12,489 25,625
Leasehold
fund
82,542 82,542
Equipment
replacement
(1,606) (1,253) (2,859)
Sport England 319 (267) 52
11,849 93,511 105,360
TOTALFUNDS 100,878 (79,912) 20,966
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General
fund
794,374 (967,797) (173,423)
Restricted funds
Building
fund
13,478 (989) 12,489
Leasehold
fund
82,542 82,542
Equipment
replacement
I (1,254) (1,253)
Sport England (267) (267)
96,021 (2,510) 93,511
TOTAL FUNDS 890,395 (970,307) (79,912)

Net
movement
At 1.9.20 in funds At 31.8.22
Unrestricted funds
General fund 89,029 (355,260) (266,231)
Restricted funds
Building
fund
13,136 10,636 23,772
Leasehold
fund
175,898 175,89$
Equipment
replacement
(1,606) 1,606
Sport England 319 (319)
11,849 187,821 199,670
TOTAL FUNDS 100,87$ (167,439) (66,561)
Incotning Resources Movement
resources expended in funds
Unrestricted funds
General fund 1,678,605 (2,033,865) (355,260)
Restricted funds
Building fund 13,47$ (2,842) 10,636
Leasehold
fund
175,898 175,898
Equipment
replacement
1 1,605 1,606
Sport England (319) (319)
189,377 (1,556) 187,$21
TOTALFUNDS 1,867,9$2 (2,035,421) (167,439)