##
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##
##
##
##
##
##
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##
##
##
##
##
##
##
##
##
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##
##
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##
##
||||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|
##
##
##
##
##