##
##
|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|
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|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|
##
##
|5|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|
##
|11|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|
##
|IZ|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|
##
|16|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.|||||||||
##
|16|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.|||||||||
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|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|
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||||||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|
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||Unresulcted|Restricted|Total|
|---|---|---|---|
||Funds|Funds|2022|
||E|E|E|
|Tangible Fixed Assets||||
|Net Current Assets||245,121|245,121|
|||245,121|245,121|