2022-03-31-accounts - Fylde Coast YMCA

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Trustees		CChristou	—Chairman
		A Keenan —Treasurer
		R Blanchard
		I Paterson
		R N Nulty
		A P Haworth
		A Kirkham
		R Dawson
Charity number		1074571
Company	number	03685477
Company Secretary		G Oatridge
Principal address		St.Albans	Road
		St.Annes
		Lancashire
		FY8 1XD
Registered	office	Unit 2, Olympic Court
		Boardmans	Way
		Whitehills	Business Park
		Blackpool,	Lancashire
		FY4 5GU
Auditors		Champion	Accountants	LLP
		Unit 2, Olympic Court
		Boardmans	Way
		Whitehills	Business Park
		Blackpool,	Lancashire
		FY4 5GU
Bankers		The Royal	Bank ofScotland
		26 St Annes Road West
		St Annes Lancashire
		FY8 1RN

		Page
Report ofthe Trustees' (including	the Strategic Report)	1-12
Independent Auditors' Report		13-15
Statement ofFinancial Activities		16-17
Group Statement ofFinancial Activities		1S-19
Group and Charity Balance Sheets		20
Group Cash Flow Statement		21
Notes to the Group Cash Flow Statement		22
Notes to the Financial Statements		23-39

Current financial year							Restricted
						Unrestricted	Income	Total	Total
						Funds	Funds	2022	2021
					Notes		2	5	p.
Incoming resources
Incoming resources from			generated		funds;
Voluntary Income; Oonatlons and legacies						92,512	32,067	124,569	430,507
Activities for Penerating Canteen safes	funds:					42,111		42,111	5,915
Insurance daims						10,325		10,326
Investment Income						I 392		1 392	1 389
Incoming resources from Activity centres			charitable acgvltles: 6			4,591,947	538,771	6,130,718	3,362,103
Community facilities					5	211,675	85,876	297,551	249,437
Sodal housing					6	896,027	63,521	959,548	736,672
						5,846,989	720,225	6,666,214	4,786,023
Other income
Coronavirus lob Retention		Scheme				146,601		146,601	1,708,223
Total incoming resources						5,992,590	720,225	6,712,815	6,492,246
Costs of generating funds: Canteen costofsales						380		380	173
Equipment for resale						31,114		31,114	1,334
Sub total cost ofgeneragng				funds		31,494		31,494	1,507
Charitable activities					6	5,861,533	982,922	6,844,455	5,965,683
Governance costs					6	12,000		12,000	12,000
								.ms
Total resources expended						6,905,027	982,922	6,887,949	5,979,190
Net Incomingl(outgoing) year before transfers			resources for the			87,663	(262,697)	(176,134)	513,056
Transfers between funds Other recognised gains and				losses				t,tr
Pension deffdt loss/gain		re		changes	in assumptions	41,029		41,029	(33,245)
Gains on Investments						3,649		3,649	6,435
Net Income/(expenditure)				for the
year/Net movement In	funds					132,241	(262,697)	(130,456)	486,246
Fund balances at 1April		2021				1,993,116	2,863,161	4,856,266	4,370,020
Fund balances at 31 March 2022									.ar,

Prior financial year 31March 2021						Unrestricted	Restricted Income	Total
					Notes	Funds f	Funds f	2021f
Incoming resources
Incoming resources from	generated			funds:
Voluntary income: oonattons and legades						186,704	243,803	430,507
Activities for generating funds: Canteen sales						5,915		5,915
Investment income						1 389		1,389
						194,008	243,803	437,811
Incoming resources from Activity centres Community facilities Social housing	charitable			activities:	5 5 5	1,180,286 131,100 655,632	2,181,817 118,337 81,040	3,362,103 249,437 736,672
Other income
Coronavlrus Job Retention	Scheme					1,706,223		1,706,223
Total Incoming resaurces						3,867,249	2,624,997	6,492,246
Costs of generating funds: Canteen cost ofsales						173		173
Equipment for resale						1,334		1,334
Sub total cost ofgenerahng		funds						1,507
Charitable activities					6	3,639,886	2,426,797	5,965,683
Governance costs					6 6	12,000 3,551,886	~5,797	12,000 5,977,683
Total resources expended						3,553,393	2,425,797	6,979,190
Net Incomingl(outgoing) year before transfers	resourres			for the		313,856	199,200	613,056
Transfers between funds						313,856	~$99,2 0	513,056
Other recognised gains and		losses
Pension degcit gain re changes			In assumptions			(33,245)		(33,245)
Gains on investments						6,435		6,435
Net Income/(expenditure) for year/Net movement In funds			tha			2ii7,046	199,200	486,248
Fund balances at 1April 2020						1,706,069	2,663,951	4,370,020
Fund balances at 31 March 2021					16	1,983,115	2,863,151	4,856,266

Current financialyear							Restricted
						Unrestricted	Income	Total	Total
						Funds	Funds	2022	2021
					Noses	E	f.	E	E
Incoming resources
incoming resources from generated				funds:
Voluntary income: Donations and legacies						38,102	32,057	70,169	407,187
Activities for generating funds: Canteen sales						42,112		42,112	5,915
Insurance claims						10,325		10,325
Trading income. ' Lakeside Commerdal Income						278,693		278,693	180,822
Spalncome Ansdeg arena Rani receivable						48,169 2,866		48,169 2,866	(9,715) 16,706 2,617
Investmentlncome						1,416		1,416	1,426
						KVT
Incoming rmources from Activity centres Community fadlitles Sodal housing	charitable			actlvlges:		4,S91,947 211,675 896,027	638,711 86,876 63,521	6,130,718 297,661 969,646	3,362,103 249,437 736,672
						6,121,320	720,225	6,841,645	4,953,170
other Income
Coronavirus Job Retention	Scheme					168,722		168,722	1,895,723
Total Incoming resources						6,290,042	720,ZZS	7,010,267	6668,893
'r
Costs of generating funds: Cost ofsales						46r'I07		46,207	2,832
Trading costs						280,110		280,110	352,722
Sub total cost ofgeneragng		funds				326,3 7		326,317	355,554
Charitable activities					6	6,861,533	982,922	6,844,466	6,965,683
Govmll ance costs					6	14,600		14,600	14,600
Total resourcm expended						6,202,450	992,922	1,185,372	6,335,837
Nat Incomlngl(outgoing) year before transfers and	resources taxailon			for the		87,592	(262,697)	(175,106)	513,056
Transfers between funds
Taxatlon						29 87,663	(262,897)	29 (115(1(	513,056
other recognised gains and		losses
pension (defidt) /gala re change			in assumptions			41,029		41,029	(33,245)
Gains on Investments								3,649	6,435
Net Incomef(expenditure) Ior the yearl get movement in funds						132,241	(262,697)	(130,466)	466,246
Fund balance~ at 1 Aprg 2021						1,993,115	2,863,151	4,666,266	4,370,020
Fund balances at31 March 2022

Prior flnandal year 31March 2021				Unrestricted	Restricted Income	Total
				Funds	Funds	2021
			Notes		6	6
Incoming rosourcea
Incoming resources from	genoratod funds:
Voluntary income:
Donations and legades			3	163,384	243,003	407,107
Transfer of slackbum YMCA
Activities fcr generating fumlsr Canteen sales				6,916		S,01S
Trading income.' takeslde Commercial Income				180,822		180,622
Spa Income Ansdeg arena Renlreceivable				(9,716) 16,706 2,617		(9,715) 16,706 2,617
Investment Income			4	1,426 33~3	B338I3	1,426 604,958
Incoming resources from Activity centres Community fadgtles Social housing	charitable actlvlgsst		6 5 6	1,180,286 131,100 656,632	2,101,817 110,33'7 81,040	3,362,103 249,43T 736,672
				2,328,173	2,I(22I97	4,9S3,170
Other Income
Coronavirus lob Retention Scheme				1,095,723		1,895,723
Total fncomlng msources				4,223,896	2,624,997	6,848,693
Coals of generating funds:
Cost ofsales				2,832		2,832
Trading costs				352,722		352,722
Sub total cost of generagng		funds		366,554		366,S64
Charitable ectlvltlos			6	3,639,886	2,42S,797	S,!}66,683
Governance costs			6 6	14,600 3 664480	2 422~,l.ll	14,600 6,900,283
Total resources expended				3,910,040	2,426,797	6,336,837
Net incoming/(outgoing) year before transfers and	resources for the taxation			313,066	199,200	813,066
Transfers between I'unde
Taxation
				313,056	199,200	613,068
Other recognised gains and		losses
Pension deficit gain re change in assumptions				(33,245)		(33,245)
Gains on Investments				6,436		6,435
Net incomei(expenditure) for the yearffist movement in funds				2S7,048	199,200	486,246
Fund balances at1Apr6 2010				1,706,069	2,663,961	4,370,020
Fund balances at 31 March 2021			16	~1,993, 15	2,863,161	4,866,266

				Charity		Group
		Notes		2022 F	2021 f.	2022f	2021
Fixed Assets
Tangible assets		11		6,827,232	7,109,192	6,836,063	7,120,230
Investments		2		90,831	91,878	90,830	91,879
				6,918,063	7,201,070	6,926,893	7,212,109
Current assets
Stocks
Investments			2	804,696		804,696
Debtors: amounts	falling due within
one year		12		1,675,250	884,124	1,357&954	843,147
Debtors: amounts	falling due after more
than one year Cash at bank and in hand				1,100,989	1,943,051	1,544,453	2,013,259
				3,580,935	2,827,175	3,707,103	2,S56,406
Creditors:
Amounts falling due within one year				1,806,743	856,307	1,941,741	896,577
Net current assets				1,774,192	1,970,868	1,766)362	1,959,829
Total assets less	currant liabilities			8,692,255	9,171,938	8,692,255	9,171,938
Creditors:
Amounts falling due over one year		14		3,922,320	4,209,862	3,922,320	4,209,S62
Provision for liabilities
Pension liability		19		44,125	105,810	44,125	105,810
Net assots				4,725&810	4,856,266	4,725,810	4,856,266
Restricted funds		16and	17	2,600,454	2,863,151	2,600,454	2,863,151
Unrestricted funds		16and	17	1,891,327	1,681,345	1,891,327	1,681,345
Designated fund		16and	17	234,029	311,770	234,029	311,770
Total charily funds				4,725,810	4,856,266	4,725,810	4,856,266

			Page	2022 f	f	2021	f
Cashflows from operating	activities
Cash generated fiom opemtions			22		535,335		515,024
Investing activities
Interest received				1,415		1,426
Pumhase oftangible fixed assets				(36,313)		(188,656)
Sale/ (purchase) offixed easel investmenls				(800,000)
Interest paid				(84,746)		(70,297)
					(919,644)		(257,527)
Financing activities
New bank loan						800,000
New hire purchase advance
Repayment of hire purchase				(17,830)		(8,917)
Repayment ofBank loans				(66,667)
Net cash used in investing	activities				(84,497)		791,083
Net decrease in cash and	cash equivalents				(466,806)		1,048,580
Cash and cash equivalents	at beginning	ofyear			2,013,259		964,679
Cash and cash equivalents	at end ofyear				1,544,453		2,013,259

Reconciliation ofchanges in resources to	Reconciliation ofchanges in resources to	Reconciliation ofchanges in resources to	Reconciliation ofchanges in resources to
net cash inflow from operating	activities					2022	2021
						6	8
Surplus/(deficit) for the year Depreciation and impairment oftangible		fixed assets				(176,134) 320,481	513,056 327,912
investment income recognised in	statement		of financial	activities		(1,415)	(1,426)
(Loss)/Gain on pension scheme valuation Interest paid Hire purchase Interest						41,029 82,851 1&894	(33,245) 69,350 947
Movements in working capital
Decrease/(increase) in stocks
Decrease/(Increase) in debtors						(514,806)	270,252
Increase/(Decrease) in creditors Increase/(Decrease) in pension obligation						842,120 (61,685)	(645,354) 13,532
Net cash inflow from operating	activities					536,336	515,024
Analysis ofchanges in net funds				At 1 April	Cash	Other	At 31 March
				2021 f.	Flows	Non-cash 6	2022f
Cash at bank and in hand				2,013,259	(468,806)		1,544,453
Loans falling due within one year Loans falling due after mors than	one year			(77,304) (4,187,573)	(203,044) 269,711		(280,348) (3,917,862)
Obligations under finance leases				(40,119)	17,830		(22,289)
				(2,291,737)	(384,309)		(2,676,046)

1.3	Charitable funds
	Unrestricled lunds are avegsbts for use ai Ihe dlscrelion of Ihe trustees in lurlherance ofiheir charitable objectives unless
	Ihe funds have been designated for other purposes.
	Restricted funds are accounted for in accordance with the terms and conditions ot Ihe resiricled income received.
	Designated funds cumprise unmsblcted funds that have been sel aside by ihe trustees for pargcular	purposes.
1.4	Incoming resources
	income is recognised when Ihe chanly is legagy eniiged lo it afier any perfomsnce conditions have	been met, the amounts
	can be measured refiably, and it ls probable thai income wgl be received.
	Cash donaliuns are recognised on rerAipL Other donations are recognised once the charity hss been notilied ofIhe
	donation, unless performance conditions require deferral of Ihe amount. Induded within donations	snd legacies is Ihe
	sum of254,580(2021 —223,320) receivable as a gift akl donation fiom Ihe tradfng subsidiaqr company.
	Legades are recognised an receipt or otherwise ifthe charity has been notified of an lmpendkrg disbibulion, Ure amouni
	is knovm, and receipt isexpeded. tf Ihe amount Is not known, the legacy ls treated as a conlingenl	asset.
	Invesimenl income is accounted foras and when receivable.
	income fram grants, ere recognised when Ihe charit hss enUllemenl to the funds, sny performance	conditions attached
	lo the grants have been met, il is probable that Ihe income viifi be received and Ihe amount can be	reliably measured	and
	ls not deferred.
	Other income, whkh includes subscripgons, membership charges, food and drink sales and rental	income, is measured
	al Ihe fair value ofthe consklerstion received or receivable, and represents amounts receivable for	goods and services,
	staled nel ofVAT where applicable.
	Donated goods and servkes sre recognised as income when Iho charity hss control over the liam,	any condigons
	assodsled with the donated item have been mel, Ihe receipt ofeconomic benefit from Ihe use by the charily of Ihe item Is
	probable and Ihal economic benelit can be measured reliably. In accordance with Chariges SORP	FRS102,Ihe general
	volunteer lime is nol recognised.
1.5	Resources expended
	Expenditure is recognised once there is a legal or constructive oblfgagon lo make a payment lo a third party, ii is pmbsble
	Ihal Ihe seltlemenl wtfi be required and Ihe amount of the obllgagon can be measured reUably. Expenditure Is classmed
	under Ihe fallowing activity heedlngsp
	—costs of generating lunds comprise of Ihe costs ofcommercial trading by the subsidiary trading company, food snd
	drink coals of ihe charily and goods for resale at swimming centres.
	-expendilwe on charilsblr. scliviUes indudes dlrecl expenditure on charitabl sclivibes and their associated support costs.
	Support costs are those funclions diat assist the work ofthe charily but do not directly undertake charitable activitiem
	They include back omce costs ofpersonnel, telephone and finance costs. The basis on which support costs have been
	agocsled am sel oul In noteg.
	-governance costs include the statutory audit casts.

1	Accounting poffcies (continued)
1,6	Tangible hxed assets and depreclaUon
	Tangible lixed assets are Iniliagy measured at coal and	subsequently measured at		cost or valuabon,					nel of
	depreciation and any impairment losses.
	Depreciafion is mcognised soas towrit off (he cost or	valuation ofassets	less their residual values						over their
	useful lives on the following bases:-
	Afferafions to leasehold buildings	over period oflease
	Plant and machinery	2516/33.3'A on	cost
	Fixtures, fittings and equipmenl	10%on cost
	The gain or toss arisinq on the disposal ofan asset is delennined as the difference				between		the	sale	pmceeds
	and the carrying value ofthe asset, and is recognised In net Income/(expenditure)			for		the year.
1.7	Impairment offixed assets
	At each reporting end date, the charity reviews the carrying amounts of ils		tangible		asseis to determine
	whether there is any Indication thai those assets have suffered an Impairment loss.				If	any such		indication
	exists, the recoverable amount ofthe asset is estimated	In order lo delermine ihe		extent ofthe Impairment
	loss (If any).
	Recoverable amount Is the higher offair value less casts to sell and value		in use.	In assessing				value	in use,
	the estimated future cash flows sre dkscounted lo their	present value using	a discount			rale	that	regects
	curmnl market assessments of the time value ofmoney	and the risks specihc lo the asset					for which		the
	estimates at future cash Iknvs have not been adjusted.
	Ifiha recoverable amount of an asset is esUmsted lobe less than lls carrying amounl,					the	carrying amount
	ofthe asset Is reduced to its recoverable amount. An Impairment loss Is recognised				immediately			In Income/
	(expenditure) for the year.
1.7	Impairment of Axed assets
	Recognised Impairment losses are reversed it, and only If, the reasons for		the knpalrment				loss	have	ceased
	to apply. Where an impairmenl loss subsequently reverses, the carrying amount of Ihe asset is increased									to
	Ihe revised estimate ofils recoverable amount, but so	that the increaserl	carrying		amount		does not		exceed
	the carrying amount that woukl have been determined	had no knpalnnent	loss been recognised					for	Ihe asset
	in prior years. A reversal ofan Impairment loss is recognised immediately.
1.8	Stocks
	Slacks are valued al the lower ofcost and net realissble value. Cost is computed				on	a first in lirst out basis.
1.9	Cash and cash equivalents
	Cash and cash equivalents Include cash in hand, deposits held al cag with		banks	and		bank ovenlraffs.
	Bank overdrails are shown within borrowings in current	fiabgitles.

1	Accounting policies (congnued)	Accounting policies (congnued)	Accounting policies (congnued)	Accounting policies (congnued)	Accounting policies (congnued)
1.13	Crflical accountlnq esdmales				and judgements
	In the appgcatlon ofthe charity's accounting						pogclcs, the	trustees are required to make judgemenls,								estimales
	and assumptions about	the carrying anmunt					ofassets and		Rabgitles that			are not readgy apparent			from other
	sources. 'fhe estimates	and assodated				assumptions are based on historical experience and other									factors that are
	conskiered tu be relevant.		Actual results may differ from					these estimates.
	The estimates and underlying				assumptions		are reviewed	on an ongoing			basis.		Revisions to accoungng
	esUrn ates are recognised		In	the period In whkh the esgma					le	Isrevised	where		the revision alyects		only that
	period, or In the period	ufthe			revision	and future periods			where the revision				affecU tmth current		anrl	future
	periods.
	~INVEST NTS
	Net Income fram trading		acUvlty ofSubsidiary
	Fylde coast TMcA Trading		tkmted isa wholly owned trading							subslcRary	whhh		Is Incorporated	ln	the UK.7he
	prlndpa I ac gvlty is to generate funds					for Ihe charity through				the operation of trading activities. The company
	registration number ts03925978
	Profit and Loss Accourrt												2022			2021
																E
	Turnover												329,888		190,430
	Covld-191RS Claim Cost ofsales Gross Progt												22,121 337,296	189,500 ~(1 25) 318,605
	Admlnlstragve expenses														(355,322)
	Operatlng Proflt												64,686			23,283
	Interest receivable												23			37
													54,609			23,320
	Donation														(23,320)
	Progt befme tax												28
	Tax Charge												29
	Retained In subsidiary
	The aggregate ofihe assets,			gabgkles		and funds were:
	Gross assets														158,551
	Uabglttes												(545,329)		{158,550)
	Funds												1			1
	Investments other tha n in subsidiary
	Movement In markel vdue												2022			2021
													E			E
	Market Value b/fwd												91,877			85,442
	A«quisitlons atcost												400,000
	Olspoml atcost
	Net gains on revaluations		)n the year										3,649			6,435
	Cash at brokers												400,000
	MarketValue at31 a		2022										896,626			91877
	N rl IC a 1 Mar			2022									876,000		75,000
	Analysis oi Investments		between funds
							FlxedAsset		CurrentAsse\|
							Designated		Unrestrkted				2022			2021
								8				E	E			E
	UK Quoted fixed Interest		securities							404,696			404,696
	Cash Balance hekl in portfoyo
	~O Ipuv91322
	UK Investment Bonds												90,830			91,877
										804,696			89SA16			91,877
														Designated
														Fixed		Asset

3	Oonagons and legacies		Charity	Charity	Group
			Unrestrtcted	Raslrkted	Unrostrlcled	Restricted	Total	Total
			funds	funds	funds	funds	2022	2021
			E	E	f	E	E	E
	Oonationr		92,512	32,057	38,102	32,057	78,159	407,187
							Restricted	243,803
4	Investment Income		Charity		Group
			Unrestricted	Restricted	Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds	2022	2021
			f	E	f	f	E	E
	Intererl received		1,392		1,415		1,415	1,426
								Unrestrkted
	Ag of the investment income arose Inthe UK.
	Incoming resources from charitable		activities
							Group	Group
					Unrestricted	Restricted	Total	Total
					funds	funds	2022	2021
					E.	f	E	E
	Arlivity Centres
	Subscriptlons and charges				727,958		727,968	104,638
	Swimming Charges				1,001,182		1,001,162	45,701
	Managemenl Servicet				169,990		169.990	91,689
	Memberships				1,896,183		1,896,181	551,781
	Room hire				164,688		164,68S	2,342
	Grants received (incl. Covld-19 Grants) Otherincome				646,58S ~3478	638,771	1,187,369 3,478	2,561,303 3,549
	Totals for Activity Centres				4,591,947	538,771	5,130,718	3,362,101
	Community Facgltles
	Subrcriptlons and charges				74,660		74,660	19,763
	Grants received				83,879	S6,S76	169,765	215,099
	Management sen Ices				20,9S2		20,992	14,483
	Roam hire				32,143		32,143
	Other Income				11		11	92
	Totals for Community	Facglgss			~211676	85,876	297,661	249,437
	Social Housing
	Jubgee CoNages					41,388	41,388	42,054
	Housing provision				136,471		136,471	168,552
	Grants received					22,133	22,133	38,986
	Rent/Housing support				759,568		769,566	487,080
	Totals forSocial Housing				896,027	63,621	959,649	736,672
	Total income from char Nable activities				5,699,649	688,168	6,387,817	4,348,212
							Restricted	2,181,194
							Unrestricted	1,967,018
							Total	4,348,212

Total resources	Total resources	expended
				Dl al	of	Activity	Communily		Social		Total	Total
			allocation			centres		facsilies	Housing	Governance	2022	2021
Direct costs
allocated to
activities						E		5
Staff costs			Direct			2,571,517		163,919	373,68S		3,109,024	3,408,248
premises costs			Diced.			686,920		87,S43	212,581		987,444	627,908
Travel			Direct			21,721		1,252	2,3ll7		25,380	7,962
Members' Adlvltles			Direct			275,179		6,274	6,726		288,178	50,II61
Repaid &renewals			Direct			608,282		33,821	95,964		738,067	573,386
Lakeside catering			Direct			189,927					189,927	33,621
Telephone			Direct			90,086		9,144	6,864		106,094	90,532
Advertising			Direct			70,966			29		70,995	22,237
5tatlallery				Direct		27,377		2,382	3,737		33,496	34,301
Irrecoverable	VAT			Direct		299,667		15,225	29,158		344,060	199,736
Audit Fee				Direct						12,000	12,000	12,000
Equipment Leasing				Direct		54,286					54,286	86,991
Sundries				Direct		15,193		764	370		16,347	8,930
Cleaning &waste disposal				Dll'ect		110,621		4,369	5,276		120,265	64,581
Depreciation				Direct		239,994		1,859	66,786		309,638	323,284
Loan interest				Direct		82,852					82,852	69,350
Hire purchase	interest			Direct		1,894					1,894	94/
Professional	Fees			Direct		71,148		432	1,060		72,660	55,609
Supportcosts
allocated to
activities
Staff Costs				Time		116,5SG			22,207		138,792	184,351
Premises costs				usage		62,818			11,965		74,783	63,699
Members' Activities				usage		237			45		282	753
Repairs 8 renewals				usage		117					139	300
Telephone				Usage		12,261			2,336		14,697	10,886
Stationery				Usage								3~2
Cleaning &sundries				Usage		92			18		110
Professional	Fees			Usage		36,898			7,028		43,926	33,810
Depreciation				usage		8,094			1,542		9,636	1,869
Sank Charges				Usage		10,595			2,018		12,613	7,489
Company Total						5,865,327		327,403	851,725	12,000	6,856,455 ~5,977 683
Audit fee for	subskliary										2,600	2,600
Group Total						5,666,327		327,403	851,725	14,600	6,859,055	5,980,283
									Chadty		Group
Analysk by	Fvnd								2022	2021	2022	2021
										E	E	E
Umeslncled									6,873,533	3,551,886	5,876,133	3454,486
Restrkled									982,922	2,425,797
									6,866,455	5,977,683	8,859,055	5,980,283
Het Outgoing		Resources	Forthe Period
									Charity		Group
Are stated after charging:									2022	2021	2022	2021
									E	E	6	E
Operating lease rentals									54,288	68,991	54,286	35,993
Depredation									318,274	325,152	320,481	327,912
Costs of stocks		mcognlsed	as	an expense					31,494	1 507	46,207	2,832
Auditors' Remuneration						Audit selvkes			12,000	12,000	14,600	14,600
						VAT compliance	services		3,600	4,620	3,600	4,520
The Group audit remuneration				includes fees for the subsidiary				company	auditofs2600(2021	52600j

		Charity	Charity	Group	Group
		2022	2021	2022	2021
		No.	No.	No.	No.
Management	and administration	25	30	27	31
Operational		288	263	313	269
		323	293
		Charity		Group
Employment	costs	2022 f	2021 f	2022 f	2021 f.
Wages and salaries		2,852,876	3,349,304	3,168,017	3,658,980
Social security	costs	162,862	162,572	178,761	472,248
Pension costs		62,067	67,672	55,941	71,576
Staff training		80,021	13,052	80,769	13,052
		3,247,816	3,592,600	3,483,488	4,215,856

		Charity		Group
Remuneration	band	2022	2021	2022	2021
		f	f	f	f
f70000-680,000		1	1	1	1

Tangible fixed assets of the charily
	Alterations
		toLeasehold		Frxttlres,
		Land and	Plant and	flnlngs 8	Motor
		Bugdings	Machinery	equipmenl	vehicles	Total
		5		5	5	6
At 1April 2021		10,547,598	1,507,057	7,015		12,061,670
Additions			36,313			36,313
Dlsposals
At31 March2022		10,547,598	1,543,370	7,015		12,097,983
Depreciation
At 1April 2021		3,530,671	1,418,587	3,220		4+52,478
On Disposals
Charge for the period		243,447	74,194	632		318,273
At 31 I/larch 2022		3,774,118	1,492,781	3,852	-	6,270,751
Net book value
At 31March 2022		6,773,480	50,588	3,163		6,827,232
At 31March 2021		7,016,927	88,470	3,795		7,109,192
Ag assets were held for the charity's	own use, prlmargy	for direct charitable activities.
Tangible fixed assots oftha group
	Alterations
		lo Leasehold		Fixtures,
		Land and	Plant and	tlttlngs 8	Motor
		Buildings	Machinery	equipment	vehicles	Total
		6	6	f	6	5
Cost
At 1Apnl 2021		10,547,598	2,527464	7,015		12,082,177
Additions			36,313			36,313
Dlsposals
At 31 March 2022		10,547,698	1,563,877	7,015		12,118,l90
Depreciation
At 1April 2021		3,530,671	1,42ii,056	3,22D		4,961,947
On Disposals
Charge for the period		243,'l47	76,402	632		32D,481
At31 March2022		3,774,118	1,604,458	3,852		5,282,428
Net book value
At 31March 2022		6,773,480	58,419	3,163		6,836,082
At 31March 2021		7,016,927	99,508	3,795		7,120,230

Included above are assets held under hire purchase contracts as follows:	2022	2021
	Plant tk	Plant 3
	~Machine	Machlnerg
Cost	59,437	59,437
Depreciation	44,578	29,718
Net Oook Value	14,859	29,719

Oebtom
					Chadty		Group
					2022	2021	2022	2021
					E	E	E.	5
Trade Debtors					797,410	560,108	832,643	5&9,565
Amounts	due	from subsidiary		umlertaklngs	410,331	110,668
Other debtors					195,549	196,636	253,351	216,870
Due from	related puny				284,439	41,267	264,439	41,267
Prepayments		and accrued income			7,621	35,445	7,521	35,4&5
					1,675,250	884,124	1,367.954	843,147
CradNorat	amounts		faBlng due vrnhln one year		Chadty		Group
					2022	2021	2022	2021
					6	E		6
Trade uedftors					742,662	150,773	866,177	177,126
Taxes and	wdal security costs				I63,896	87,823	160,498	94,197
Other creditors					360,166	302,700	360,166	302,7DD
Accruals and deferred			Income		251,840	219,876	256,721	227,419
Banktoan					280,346	77,304	280,3&8	77,304
Hire purchase		advances			17,831	17,831	17,831	17,831
					1,808,743	856,307	1,941,741	896A77

		Charily	Charily		Group	Group
		2022		2021	2022	2021
		E		E	E	E
Bank Loan		3.344329	3,454,238		3,344,529	3,454,238
CBILSLoarl		573,333		733,335	573.333	733,335
Hire purchase	admnces	4,458		72,289	4,45$	22,289
		3,922,320	'l,	209,862	3,922,320	'I,709,862
Amount~ due	more Ihan 5years by Insialments	ZA31,398	3,154,585		2,831,398	3354,585

Pinanciai instruments	Pinanciai instruments		Chadty	Chadty	Group	Group
			2022	2021	2022	2021
Denying amount	offinancial	Insuuments	E	E	6	E
Debt Instruments	measured	at amortlsed cost	2,768,616	2,731+71	2,836,982	2,858,848
Equitylnstruments	measured	atcastless
Impakment
Carrying amounl	of financial	NabiNNes
Measured at amortlserl cost			5,477,221	4,649,402	5,607,274	4,689,706

statement nfl'unde	ofcharsy and group	ofcharsy and group
Currmn year				Movement ln funds
			Balance al	Incoming	Resources	Oeprec)a-		Balance at
			I Aprg	rssourcssf	axpendedl	Uon	lfr	31March
			2021	translem	transfers			2022
				8	6		6	6
General reaen e			1,681,345	5,859,639	(5,649,657)			1,89lamy
Daslgnalsd fund
Esst Lanes transfer	olassets		311,770	132,951	IMO 060)		(632)
1'otal unrestricted	funds		1,993,115	5,992490	(5,859,717)		(632)	2,12S,358
Restricted tunds
takende developmenl			2,112,213			(22,002)		2,030,211
Lakeside Crowd Funding			3,195		(3,195)
lakeside Training				8,0CO				8,00II
Harbour Houm			25,527	8,960	(6,200)			2$,2$T
Face tofere			3,400		(470)			2,939
Foyer			8,677	3,570	(155)			12,092
Sandringham Seanekl Road			9,185	8,000	Is000)			9,18$
Fyta Cormsrding Sendce		Sisdrpom	22,705		(4,572)			1$,133
Tommy'a				9,562				9,662
Fylde Housing DoneUon			371		(134)			237
iddmsm Rural Splash				74,292	(74,292)
SLAnnm Pool				182,694	(182,694)
DhebNsy Fun Pod			1,855					1,856
Llsa Wsks Fund			825					826
Lokeskle Bursary			3,596					3,696
Lancaster donaUons			1,115		(1,115)
lancaster EHWB			10,043	40,723	(29,207)			sf+$9
Mrs ParUnglon Fund			5,250		(505)			4,746
HaUomvlde			21,072		(21,072)
Lancaster Rerrchlng	cornnrunhles		14,452		(14,452)
Batty Sherplm Donations			160					160
Fyl de Otters			10,477		(177)			10,3$0
Fylde Sharks			46,775		(4,172)			42,6$3
InnovaUon Fund			17,217					17,217
PDS Mmlkel			24,800		(17,709)			7,091
Saciel Housing Charities		Tmsl	38,986		(9,347)			29,$39
Trl Spmls - Wyre Wheeh			11,680		(2L680)
WBC Nnc extra Covtd-19		support)	219,799	291,856	l511,655)
Kicks tert Training				9,000				9,0$0
Housing Support				8,800				8,800
Flood resef Lythsm				10,000	(6,094)			3,906
LakesMe CNmale Levy				10,000	(6,151)			3.849
Housing ELeemlns				2,455	(1,500)			96S
John Fisher Fund				10,925	(329)			10,696
~Lie NSE)I~CrArl)ENON
Jubgee CoNagelrusl			189,732					189,732
Jubsco Cottage Trust Jubilee CoN age Trust prior year ad)				41,3ss	ISD,Sso) ~4647			60,742 4,$47
			2,863,151	720,225	(960320)	(22,002)		2,600,464
To la I funds			4,856,266	6,712,815	~6,820,637	~72,634		4,723,818
Rertrktsd Funds
Restricted funds of12600454 are available to carry forward				Into ihe next flnandal year. InformaUon			about the main fund»
are set out on the foNowins pages.

Statement of funds ofcharity and group	Statement of funds ofcharity and group
Prior flnandal year 31March	202\|	Movement in funds
		Balance al	tncomlng	Resources	Oepreds-		Balance at
		I April	resourcesl	oxpandedl	Don	tfr		31 INarch
		2020	transfers	transfens				2021
		E		E		E		E
General reserve		1,364,154	3,859,4Z6	(3,542,235)			1,681,345
Designated fund
Empty Hwnss - Fylde		10,025		(10,025)
East Lance transfer ofasseh		326,890	7,824	(22,312)		(632)		3M,770
ITand equipment maintenance
pnwls loll
Total urlrestrlcted funds		1,706,069	3,867,250	(3,579,572)		(63Z)	1,993,116
Restricted funds
Lofthoure Development		13,859			(13,859)
lakeside development		2,134,292	187,313	(187,313)	(22,079)		2,112,213
lakeside Crowd Funding			11,250	(8,055)				3,195
Hsrbow House		11,020	14,796	(289)				26,521
Faceloface			8,400	(5,000)				3,400
Foyer		3,473	5,204					8,677
Sandringham Sealield Road		9,185	12,935	(12,935)				9,185
Fykle Cournellng Santon Blackpool		24,200	4,230	(5,725)				22,706
Fylde Housing Donation		10,371		(10,000)				371
Kirklmm Rural Splash			49,547	(49,547)
SLAnnes Poal			135,434	(I35,434)
Disabgdy Fun Pod		1,855						1,866
Lisa Wifks Fund		825						826
Lakerida Burswy		1,773	1,873	(50)				3,596
Lancaster donabons		1,115						1,116
Lancaster EHWB			25,383	(15,340)				10,043
Mm Peribtgton Fund		5,250						5,260
Nadcnwkle		49,000		(27,928)				21,072
lancaster Reachbrg ownmunltles		57,000	40,861	(83,409)				14,462
Betty Sharpies Donagons		160						160
Fykla Dttem		10,511		(54)				10,477
Fykte Sharks		45,264	1,983	i472)				46,776
Innovagon Fund - Pe6can Rouge		5,834	49					5,893
Innovation fund			11,334					11,334
Cardiac Rehab				(20,000)
PDSMedal			24,800					24,800
Sodal Hou~lng Chariges Trust			38,986					38,986
Tri 6pons - Wyre Wheels			11,680					11,680
Covld-I 9rates grants			95,000	(95,000)
FBCextra Covld-19 support			240,000	(240,000)
WBC extra Covid-19 support			1,661,885	(1,442,086)				219,799
Lfnk~g3dgLCCgggl~un	d
Jublree Cogage Tnrsl		189,732						189,732
Unked C~a~l~e~n
Jubdee Cogags Tnrst		69,172	42,054	(51,182)				68,044
		2,663,951	2,614,997	(7.,389,859)	(35,938)		2,661,151
Total funds		4370,020	6,492,247 ~(5,969,431		~36510		4,856,266
Restricted Funds
Restricted funds of52863151are available to carry forward			into the nexl gnanclal year. Informadon			about the nwln		funds are
set oul on the fogawlng pager.

17	Analysts ofthe charily'e	Analysts ofthe charily'e	nel assets	nel assets	between	funds	funds
	Cmrent Year								Unrestrkied		Restricted	Total
										Funda	Funda
										E	E
	Fund balances at31March 2022			am
	represented by:
	Tangible tbed assets								1,030,854		5,805,209	6,836,063
	Irlvestllwnts									895,527		895,527
	Cmrent Assets								2,642,285		260,121	2,9D2,466
	Credllors; amounts	faging	due wltMn		one year				(E822,393)		(720~8)	(1,941,741)
	Creditors;anluunls	Fa ging	due after one year							(577,792)	(3,344,528)	(3,922,310)
	provisions for Uabgltles and charges									(45,125)		(44,125)
	At 31 March 2022								2,124,356		2,600,454	4,725,810
	Prior year: 31March 2021								Unreslrkled		Restricted	Total
										Funds	Funds
										E	E
	Fund balances at31March 2021			are
	represented by:
	Tangible Axed assets									963,177	6DI57,053	7,420,230
	Investmenls									91,879		91,878
	Current Assets								2,597,133		259,273	2,856,406
	Creditors: amounts	falbng	4 us within		one year					(861,495)	(35,082)	(896,577)
	Creditors:amounts	falgng	due after one year							(691,769)	(3,518,093)	(4,209,862)
	provisions for 8abgltles and charges									(105,810)		(105,810)
	At 3t INarch 2021								1,993,115		2,863,151	4,856,266
18	Commitments under operaUng			leases oflhe		chart		ty
	At 31March 2022 lhe conrpany			had	total mktmum,			lease payments	due	under non-cancegabfe	operaUng leases
	as follows:
					Land	and	Buildings				0 ther
							2022			2021	2022	2021
								E		1	E	E
	Expiry dale;
	In one year					30,'ISD				30,450	94,569	108,187
	In two to five years					38,688				48,438		23,092
	In over live years					12,600				27500
19	Pension sml other	posl-reUrement			benefit commltmenls
	Defined contrglutlon										2022	2D2
	Contributions payable by the group for the year										55,941	71,576

					REPAYABLE
					within	1	- 2	2-5		After 5	After &	TOTAL	TOTAL
					one year	years		years		years	one year	2022	2021
					E		f.		E	E	E	E	f.
As	at	31	March	2022	7,752		7,689	22	,767	5,917	36,373	44,125
As	at	31	March	2021	16,764		16,261	45,914		26,871	89,046		105,810

	Unresulcted	Restricted	Total
	Funds	Funds	2022
	E	E	E
Tangible Fixed Assets
Net Current Assets		245,121	245,121
		245,121	245,121