2023-03-31-accounts

			Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funda
			2023	2023	2023	2022
		Note	2	2	2	2
INCOME FROM
Qh~8LI(E80I valise:
Operadon of hdsure	centres	3	4,648,444	1,241	4,649,685	3,713,624
income from donations		4	564,000		564,000	621,754
Qbat Im~di AR(vt2L- Cornmercial trading opara6ons		5	251,520		251,520	1S7,573
Investment Income		6	13,750		13,750	16,857
Total			5477714	\241	5478955	45098M
I6~oI(6ggggda. Commerdai trading	opera6ons		237,177		237,177	121,818
QSAI28)2EAgLlvl~t
Operation of ielsur&	centres	7	4,778474	13,513	4,792,387	3,972,314
Donated facIldes		7	564,000	~	564,000	621,754
Total		25	5 680061	13.518	5,886,654	4 715,8SB
Net gains/(losses) oninveslmentt					8,253	66 943
NET INCOME/(EXPENDITURE)			(92,363)	(12,272)	(104,655)	(139.'I35)
Transfers between funds			25,220	(25,220)
n	n
Aciuadal gains/(losses) on defined
beneII pension schemes		29	1,016,000		I 0160oo	eee ooo
NET IIOVEMENT IN FUNDS			948,637	(37,492)	911,345	428.885
RECONCIUATION	OF FUNDS
Total funds brought	Iorwml		5,533,905	~ 34S,830	5,879,735	5,450,870
TOTAL FUNDS CARRIED FORWARD			0492,742	303338	6.791080	5,878.735

				Group	Group	Charity	Charity
			Note	2023f	2022f	2023f	2022f
FIXEDASSETS
Tangible assets			18	4,576,854	4,423,801	4,542,377	4,422,330
Inveslmenls			19	620,282	610,329	620,284	610,331
				0107136	0034130	5162661	5032601
CURRENT ASSETS
Stocks			20	7,411	7,917
Current asset investments			21	1,515,798	1,745,694	1,515,798	1,745,694
Debtors			22	197,399	160,861	192,266	161,527
Cash at bank and in hand			28	567,835	487,282	551,320	452,018
				2200443	2401 754	2250384	2 359239
CREDITORS
Amounts falling due within one year			23	(533,705)	(389,365)	(523,848)	(388,599)
NET CURRENT ASSETS				1,754,738	2,012,389	1,735,536	1,970,640
TOTAL ASSETSLESSCURRENT LIABILITIES				6,951,874	7,046,519	6,898,197	7,003,301
CREDITORS
Amounts falling due in more	than	one year	24	(17,794)	(47,784)	(5,108)	(47,184)
NET ASSETSEXCLUDING	PENSION LfABILITY			6,934,080	6,998,735	6,893,089	6,955,51/
Defined benefit pension scheme		liability	29	(143,000)	(1,119,000)	(143,000)	(1,119,000)
NET ASSETS				6 79'I 080	5,879,735	6750,089	5836517
FUNDS
Unrestricted funds:			25
Unrestricted funds excluding Pension reserve	pension I!abilily			6,625,742 . 6,652,905 ~1431100 ~1119000		6,584,751 ~143DDD	6,609,687 ~III90D0
				6,482,742	5,533,905	6,441,151	5,490,687
Restricted funds			25	308,338	345,830	308,338	345,830
TOTAL FUNDS				0 791000	5879735	6750D09	5030517

			Group		Chsdty	Charity
			2023		2023	2022
		lfote	2		2	8
Cash flows Som operating activtdes
Cash generated from operations		27	384,852	463,540	385A62	441474
Cash provided by(used in) operating		activities	384862	463,540	385,832	441,274
Cash flows from irwestlng activities
Imerest income			13,750	16,857	13,750	16,855
Proceeds on sshr of investmenls			229,896	(414,837)	229,896	(4'f4,837)
Prorweds on safe offixed assets
Purchase oftangible fixed assels			(525,287)	(155,189)	(487,500)	(155,'lwi)
Cash provided by (used in) investing		activtthjs	(281,641)	(553,169)	(243,854)	(553,171)
Cash flows from financing ectivlges
Cash infkrws from new borrowing			21,996
Repayment ot borrowing			(44,654)	(49,484)	(42,676)	(49,484)
Cash provided by (used In) financing		activities	(22,658)	(49,484)	(42,676)	(49,484)
Change in cash and cash equivalents	in	the
reporang pedod			80,553	(139,113)	99,302	(161,381)
Cash and cash equivalents st the bsg!nning
ofthe rsporling penod			487,282	626,395	452,018	613,399
Total cash st the end ofthe year		20	507,035	007,202	551 320	352010

			2023	2022
Turnover			251,390	157,573
Cost olsales and admlnistraton	costs		(237.177)	(121,818)
Management charge expense			(12,000)	(9,843)
Other opsrafiing Income			0
Interest receivab!e			130
Nsl (toss)l prcfit			2,344	25,914
Amount gift aided tothe charity			(4,573)
Retained in subsidiary			52,2295	25,914
The assets and liabilities ofthe	subsidiary	were:
Current assets			48,796	85,008
Current liabiTi5es			(29,598)	(23,262)
Total net assets			19,198	41,746
INVESTMENT INCOME
			2023	2022
				2
Sank interest			13,750	16,857

			Provlshn	ofsporting
			and lehure fadlltles
			to	the public	Total funds	Total funds
				2023f	2023	2022
Operational	staft			2,08S,983	2,083,983	1,524,715
Other finance expense (Note 17)				40,000		34,000
Equipment	and materials			68,990	68,990	84,950
Subcontractors				130,446	130,446	96,052
Premises end equipment		maintenance		358,323	358.323	233,874
Repair and	replacement	fixtures		75,472	75,472	52,989
Energy and	utility			368,385	388.385	352,234
Third party	support and	Insurance		109,401	109,401	71,486
IVlarketing,	unranversble	VAT and other		468,064	488,084	382,144
(Gains)/hssses on disposal olfixed assets				5,286	5,288	2,290
Depreciation					356,288	421,086
Governance	cosh			48,403	48,403	59,279
&pport costs				679.366	679,366	657,235
				4,792,387	4,792,387	3,972,314
Donated fadlities				564,000	564.000	821,754
				5.356.S81	5,356,367	4,594,068

	Provision of	sporting and
	leisure facilities	to the public
	2023 f	2022
Costs	(4,792,387)	(3,972,314)
Income from sport and leisure facilities	4,649,685	3,713,624
Net income to fund future casts and projects	(142,702)	(258,690)

						General	Governance
						Support	function	Total
					Basis of	2023	2023
					apportionment	2	2
	Audit, legal and professional(Note			11)	Governance	27,456	48,087	75,543
	Trustee expenses and indemnity		Insurance		Governance		316	316
	Corporate ofgce staff costs				Time allocated	586,484		586,484
	ITand payroll running costs				As invoiced	65,426		65,426
	Council pension settlement				Support
						679,365	48,403	727,769
10.	TURI4OVER
	All turnover arose within the	United		Kingdom.
'l1.	NET INCOMING RESOURCES
							2023	2022
	This isstated after charging:						2	2
	Depreciation oftangibte fixed assets:
	Owned by the charttabls	group					295,888	421,490
	Assets held under gnance lease						71,218	71,216
	(Surplus)/Loss on disposal offixed			assets				2,290
	Auditor's remuneration.
	Audit fees						11,150
	Other advice						3,XO
	Auditor's remuneration (previous aurlitors):
	Audit fees						(648)	14,850
	Other advice							3,780
	Operating leases - equipment						9,806	9,808

	2023	2022
	2
Staff costs vrsre as tollows:
Wages and salaries	2,458,767	1,933,520
Sodal security costs	161,787	125,339
Other pension costs (Note 29)	49,913	49,129
	2,670,487	2,107,988
	2023	2022
The number ofhigher paid employees was:	No.	No.
In the band
280,001 - 290,000
290,001 - 8100,000

	2023	2022
	No.	No,
Management	6	5
Other	171	137
		142

	Assets	UTerm		Income
	under	Leashold	Plant and	generating	Operational
	construction 2	Property	Machinery	equipment 2	Equipment 2	Total
COST
At 1 April 2022	22,2T6	6,906,373	37,606	'l,361,277	619,566	8,947,098
AddBons	17,729	375,840	15,791		76,083	525,287
Olsposah		(10,534)	(12,819)	(39,832)	(14,238)	(77,223)
At31 March 2023	40,005	7,271,879	40,778	1,361,289	681,411	9,395,162
DEPRECIATION
At 1 April 2022		2,727,916	36,134	1,249,043	510,204	4,523,297
Charge ioryear		241,970	2,803	78,072	44,2S9	367,104
Eliminated on disposals		(5,404)	(I2riff9)	(39,832)	(14,236)	(72,093)
At 31 Ma'rch 2023		2,964,482	26,318	1,287,283	540,225	4,818,308
NET BOOK VALUE
At 31 March 2023	40,005	4,307,197	14,460	74,006	141,186	4,S76,854
At31 March 2022	22,276	4,178,457	1,472	1f2,234	109,362	4,423,801

	Assam	UTerm		income
	under	Leashold	Plant and	generating	Operagonal
	consuuctlon	Properly	Machinery	equipment	Equipment	Total
	2	2	2	2	8	2
COST
At 1 April 2022	22,276	6,906,373		1,353,807	619,566	8,902,022
Addtgons	17,729	375,640		1T,848	76,083	487,500
Disposals		(10,534)		(39,832)	(14,238)	(64,604)
At 31 March 2023	40,005	7,2T1,679		1,331,823	681,41 'i	9W4,918
DEPRECIATION
Ai 1 April 2022		2,727,916		1,241,572	510,204	4,479,692
Charge for year		241,970		76,094	44,259	362,323
Eliminated on disposals		(5,404)		(39,832)	(14,238)	(59,474)
At 31 March 2023		2,964,482		1,277,834	540,225	4,782,541
NET BOOK VALUE
At 31 March 2023	40,005	4,307,197		53,989	141,186	4&2,377
At31 March 2022	22,276	4,178,457		112,2S5	1aa,382	4,422.330

CharIty		Shares	in
	LLeted	group
	Securities	undertakings		Total
	2			2
Maraca Value
At 1 April 2022	610,329		2	610,331
Revaluslions	9,953		0	9,953
At 31 March 2023	620,282		2	620,284
Historical cost	176,000		2	175,002

		Group	Group	Charity	Charity
		2023	2022	2023	2022
		2	2		2
Catering	supptes	7,411	7,917
CURRENT ASSETINVESTMENT
		Group	Group	Charity	Charity
		2023	2022	2023	2022
		2		2	2
Cash on	deposit between 3and 12months	1,515,798	1,745,694	1,515,798	1,745,694

				Group	Group	Chariiy	Charity
				2023	2022	2023	2022
				2	2	2
Trade debtors				42,066	21,826	37,274	18,623
Prepatnnents and accrued		income		155,333	129,035	154,992	129,035
Other debtOra
Amounts	owed by group undertakings				10,000		13,869
				197,399	160.881	192,266	I61,527
CREDITORS: AMOUNTS		FALLING	DUE WITHIN ONE YEAR
				Group	Group	Charity	Charity
				2023	2022	2023	2022
				2		2	2
Trade cmditors				185,853	11S,094	175,966	103,067
Social Security and Other taxes				61,100	43,096	49,961	37,431
Other creditors				5,079	11,198	5,079	11,198
Finance	leases			49,442	42,110	42,110	42,110
Amounts	awed togroup undertakings					19,742	18.624
Accruals	and deferred income				179,867	230,990	176,169
				MS,705	389,885
DEFEFIRED INCOME
Deferred	income comprises	advance	bookings	of fitness dassss, swimming		lessons and	parties that
take glace after the year end
				Group	Group		Charity
				2023	2022		2022
				2			2
Brought	forward			59,303	42,683	59.303	42,683
Amount	mlsased to incoming resources			(59,303)	(42,683)	(59,303)	(42,683)
Amount	deferred In year			105,532	59,303	105,532	59,303
Carried foneard				105,532	59,303	105,532	59,303

		Group	Group	Charity	Charity
		2023	2022	2023	2022
		2	2	2
Finance	leases	17,794	47,784	5,108	47,784
		17,794	47,784	5.108	47,784

	Brought					Carried
	forward	Incoming	Resources	Transfers	Gains /	forward
	1April 22	resources	expended	in/(out)	(lixsses)	31 March 23
	2	2		2	2
DESIGNATED FUNDS
Operational reserve
Improvement reserve	1,561,769			(888,300)		673,489
Life cycle programme	200,000					200.000
LGPSdefhlt reserve	80,000			70,000		150,000
Fixed asset reserve	4,422,330			(134437)		4,288,093
Guildford project				888,300		888,300
reserve
				(84,237)
GENERAl, FUNDS
General reserve	568,806	5.359,714	(5,422,051)	89,457	9.953	425,880
Pension reserve	(1,119,000)	118,000	(158,000)	-	1,0'l6 000	(143,000)
73 \ ~1~k d.	6583505	5477714	45 5M 601)	31220	1026653	6482742
RESTRICTED FUNDS
WLC Extension fund	182,863		(8,708)	(17,416)		156,739
GP Referral training	480			(460)
grant
Refurbishment project	150,527		(3,672)	(7,344)		139,511
fund
Disabled changing	11,980		(887)			11,113
room fund Communlt)r Against		1'	(288)			975
Cancer Fund
Total restricted funds	545.830	1441	(13413)	(25,220)
Total offunds	5,579,735	5,478,955	(5493,564)		1.025,953	6,791,080

	Brought						Gamed
	forward	incoming	Resources	Transfers	Gains	I	forward
	1 April 21	resources	expended	inl(out)	(losses)		31 March 22
	2		2	2		2	2
DESIGNATED FUNDS
Opera6onal reserve	550,000			(550,000)
Improvement reserve	2,044,326			(482,557)			't,561,769
Ufe cycle programme	200,000						200,000
reserve
LGPS deficit reserve	10,000			70,000			80,000
Fixed asset reserve	4,322,497			99,833			4,422,330
	7,126,823			(862,724)			8,284,099
GENERAL FUNDS
General reserve	(391,783)	4,396,808	(4,545,886)	862,724	66,943		388,806
Pension reserve	(1,630,000)	I 'I 3,000	(170,000)		568,000		(I,It 9,000)
Total unrestricted fund.	5,I05,040	4,509,808	(4,715,886)		634,943		5,533,905
RESTRICTED FUNDS
WLC Extension fund	'I82,863						'I82,863
GP Referral training	460						460
grant
Refurbishment project	I50,527						150,527
fund
Disabled changing	11,980						11,980
room fund
Total restricted funds	345,830						345,830
7 hf 710 0	54QI070	45000M	147100804		634,943		5,879,735

	Unrestricted	Designated	Restricted	Total
	funds	funds	funds	funds
	2023	2023 2	2023 2	2023f
Tangible fixed assets		4,576.t64		4,576,854
Fxed asset investments		620,282		620,282
Current assets	877,379	1,002,726	308,338	2,288,443
Creditors due within one year	(533,705)			(533,705)
Creditors due after one year	(17,794)			(17,794)
Provisions fcr liabilities and charges	(143,000)			(143,000)
	282,000	6,100,002	008,000	6,701.000

		Group	Group	Charity	Charity
		2023	2022	2023	2022
				F	2
Net income/(expendfture)		(104,655)	(139,135)	(102,428)	(165,049)
Adjustments for.
Depreciation charges		367,104	421,470	362,323	419,946
Losses/(gains) on Inveetmenls		(9,983)	(66,941 )	(9,953)	(66,941)
(Profit)/loss on disposal of lixed assets		5,130	3,608	5,130	3,428
Interest received		(13,750)	(16,'857)	(13,150)	(16,855)
(Increase)/Decrease	in stock	506	(2,349)
(Increajnr)/Decrease	in debtors	(36,538)	'121,955	(30,739)	122,285
tncrease/(Decrease)	in creditors	137,008	84,789	135,249	87,460
FRS17adjustment		40,0N	57,0(N	40,000	57,000
			463,540	385,832	441,274

						Group	Group	Charity	Charity
						2023	2022	2023	2022
						2	2
Cash	at	bank	and	in	hand	567,835	487,282	551,320	452,018
						507835	407202	651,320	452010

			2023	2022
Main assumptions:
Discount rats			4.7	2.7
CPI Intlation assumption			2.7	3.0
Pension Increases			2.7	3.0
Pension accounts	revalusfion	rate	2.7	3.0
Salary increases			3.7	4.0
Post-retirement mortality:
Current pensione re at65 - male			233	22.9
Future pensioners	at 65 - mafie		23.8	24.7
Current penstoners	at65-female		25.7	2544
Future penetoners	al 85 - female		26.7	27.1

			2023	2022
			2
Opening	defined	benefit obligation	5,315,000	5,884,M0
Current	senrice	cost	17,0M	50,000
interest	expense	on definedbeneifiabligation	141,000	120,000
Contributions by		scheme paribipants	2,000	12,000
Benetits	paid		(172.000)	(390,000)
Actuarial	losses/(gains)		(1,286,000)	(361,000)
Closing	de8ned	benefit obligation	4,010000	5,015,000
Changes	In the fair value af scheme assets were as fallowsi
			2023
			2
Opening	fair value ofscheme assets		4,195,000	4,253,000
Remeasurement		(losses)/gains	(270,000)	207,MO
Interest	income on assets		111,000	86,000
Contributions by		employers	8.000	27,000
Benefits	paid		(172,000)	12,000
Conlrlbutions by		scheme participants	2,000	(390,000)
Clasing defined benefit obligation			3,874,000	4,195,000