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2021-03-31-accounts

Page
Report ofthe Trustees 1to 10
Report ofthe Independent Auditors 11to 13
Statement of Financial Activities 14to 15
Balance Sheet 16to 17
Cash Flow statement 18to 19
Notes to the Financial Statements 20to 34

31.3.21 31.3.20
Unrestricted Restricted Total Tota I
funds funds funds Funds
Notes E E E E
INCOME
Income from donations
Donations 270p325 270,325 270,325
Income from charitable activities
Operation
ofsports facilities
1,645,855 334,943 1,980,798 2,323,383
Operation
oftown
hall and similar
buildings 126p082 1,324 127,406 348,798
Income from other activities
Commercial
operations
340,971 340p971 8,999
Investments 78 79 265
Total income 2,383,311 336,268 2,719,579 2,951,770
EXPENDITURE
Charitable
activities
Operation
ofsports facilities
1,775,315 319,755 2,095,070 2,379,439
Operation
oftown hall and similar
buildings 622,736 1,780 624,516 812,026
Pension operating
charge
116p460 116,460 191,820
Net interest on pension scheme liability 18 64,000 64p000 59,000
Total expenditure 2,578,511 321,535 2,900,046 3,442,285
NET INCOME/(EXPENDITURE) (195,200) 14,733 (180,467) (490,515)
Transfers between
funds
26,211 (26,211)
(168,989) (11,478) (180,467) (490,515)
Other recognised
gains and losses
Pension scheme actuarial gain/(loss) 18 (1,171,000) (1,171,000) (57,000)
NET MOVEMENT
IN FUNDS
(1,339,989) (11,478) (1,351,467) (547,515)

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds Funds
Notes E E E E
NET MOVEMENT IN FUNDS (1,339,989) (11,478) (1,351,467) (547,515)
RECONCILIATION OF FUNDS
Total funds brought forward (3,773,234) 121,297 (3,651,937) (3,104,422)
TOTAL FUNDS CARRIED FORWARD (5,113,223) 109,819 (5,003,404) (3,651,937)

31.3.21 31.3.20
Notes E E
FIXEDASSETS
Tangible assets 324,946 403,893
CURRENT ASSETS
Stock 10 6,180 10,997
Debtors 11 342,908 172,991
Cash at bank and in hand 333,887 145,753
682,975 329,741
CURRENT LIABILITIES
Amounts
falling due within
one year 12 (470,363) (1,232,612)
NET CURRENT LIABILITIES 212,612 (902,871)
TOTAL ASSETS LESSCURRENT LIABILITIES 537,558 (498,978)
LONG TERM LIABILITIES
Amounts
falling due after more than one year
13 (1,400,962) (364,419)
NET ASSETS EXCLUDING PENSION DEFICIT (863p404) (863,397)
PENSION SCHEME DEFICIT 18 (4,140,000) (2,788,540)
NET LIABILITIES INCLUDING PENSION DEFICIT (5,003,404) (3,651,937)
FUNDS
Unrestricted
funds
16 (973,223) (984,694)
Restricted
funds
17 109,819 121,297
Pension scheme deficit 18 (4,140,000) (2,788,540)
TOTALFUNDS (5,003,404) (3,651,937)

31.3.21 31.3.20
Notes E E
Cash flows from charitable activities
Cash generated
from activities
1 (855,438) (12,738)
Net cash from charitable
activities
(855,438) (12,738)
Cash flows from investing activities
Interestincome 79 265
Interest
paid
(14,871) (17,773)
Purchase oftangible
fixed
assets (8,277) (3,420)
Net cash from investing
activities
(23,069) (20,928)
Cash flows from financing activities
New borrowings
in the year
1p123,008 86,708
Capital repayments
in the
year (56,367) (31,477)
Net cash from financing
activities
1,066,641 55,231
Increase/(decrease)
in cash and cash equivalents
188,134 21,565
Cash and cash equivalents at the beginning ofthe year 145,753 124,188
Cash and cash equivalents at the end ofthe year 333,887 145,753

31.3.21 31.3.20
E E
Deficit for the year (180p467) (490,515)
Interest receivable (79) (265)
Interest payable 14,871 17,773
Depreciation
charges
8' 224 93,692
(78,451) (379,315)
Decrease/(increase) in stocks 4,817 2,036
Decrease/(increase) in trade and other debtors (169,917) (76,912)
(Decrease)/increase in trade and other creditors (792,347) 190,633
Increase
in pension scheme liability
180,460 250,820
Cash generated
from charitable
activities (855,438) (12,738)

Year ended 31"March 2021
31.3.21 1.4.20
E E
Cash and cash equivalents 333p887 145,753
Year ended 31"March 2020
31.3.20 1.4.19
E f
Cash and cash equivalents 145,753 124,188

2. DONATIONS
31.3.21 31.3.20
E E
Gifts in kind —use of buildings 270p325 270,325
270,325 270,325
In 2020, ofthe total donation income, E270,325was unrestricted funds.
3. CHARITABLE ACTIVITIES
31.3.21 31.3.20
Unrestricted
income:
Grants from Hyndburn
Borough
Council 75,000 56,250
Covid-19 grant from Hyndburn Borough Council 705,320
Local council Covid-19 business grants 203,080
Other income from Hyndburn Borough Council 38,550 79,928
Notional
income from Hyndburn
Borough Council 16,335 16,335
Iob retention
scheme grants
498,390
Income from the operation of leisure and arts facilities 235'262 2,175,589
1,771,937 2,328,062
Restricted income:
Bridging Communities
—Community
Leisure 4,250
Cardiac Fund —Active Lancashire 1,628
Consultancy
—Lottery Fund
4,540
Door Step Activity
Fund
—Street
Games Fund 130 160
Events at ATH 29,930
Feasibility study 10,000
Fixed assets 8,935
Green Gym —Sport England 15,613
Grow &Sow —Bank Mill Lancashire Environmental Fund 16,420
National
Recovery Lottery Fund-Sport
England 51,296
Phase 4 ATH 1,324 20,068
Room to Play —Garfield Grant 10,000
Suicide Prevention
Fund —NHS
5,000
Talented Athletics
Fund
3
Together an Active Future —Sport England 154,787 88,105
Up and Active —Lancashire
County
Council 35,227 196,603
Weight Management
—Lancashire
County Council 26,367
336,267 344,119
2,108,204 2,672,181

OTHER ACTI VITIES —COMMERCIAL OPERATIO NS
31.3.21 31.3.20
E
Income from delivery ofthe Covid Community Hub 340,971
Income from letting ofproperty 8,999
340,971 8,999

Sports facilities Town hall & Total 2021
buildings
E E
Unrestricted
expenses:
Costs directly allocated to activities:
Salaries,
Nl and pensions
891,011 127,790 1,018,801
Other staff costs 4,078 310 4,388
Premises costs 345,159 66,372 411,531
Promotions
and marketing
10,466 2,090 12,556
Depreciation 79,644 895 80,539
Notional cost ofgym eguipment 16,335 16,335
Gifts in kind —use of buildings 270,325 270,325
Other costs 32,657 14,403 47,060
1,379,350 482,185 1,861,535
Support and governance costs allocated:
Support costs (note 6) 374,141 132p894 507,035
Governance
costs (note 6)
21,824 7,657 29,481
395,965 140,551 536,516
1,775,315 622,736 2,398,051
Restricted expenses:
Salaries,
Nl and pensions
219,732 219,732
Other staff costs 225 225
Premises costs 12,772 12,772
Promotions
and marketing
6,492 6,492
Depreciation 6,440 6,440
Other costs 74,094 1,780 75,874
319,755 1,780 321,535
2,095,070 624,516 2,719,586

Sports Town hall & Total
facilities buildings 2020
E E E
Unrestricted
expenses:
Costs directly allocated to activities:
Salaries,
Nl and pensions
1,163,674 186,183 1,349,857
Other staff costs 17,702 5,490 23,192
Premises costs 383,247 47,715 430,962
Promotions
and marketing
49,565 14,660 64,225
Depreciation 85,014 343 85,357
Notional cost ofgym equipment 16,335 16,335
Gifts in kind —use of buildings 270,325 270,325
Other costs 111,504 110,740 222,244
1,827,041 635,456 2,462,497
Support and governance costs allocated:
Support costs (note 6) 318,071 115,281 433,352
Governance
costs (note 6)
49,517 13,875 63,392
367,588 129,156 496,744
2,194,629 764,612 2,959,241
Restricted expenses:
Salaries,
Nl and pensions
164,683 164,683
Other staff costs 5,830 5,830
Promotions
and marketing
614 614
Depreciation 5,702 1311 7,013
Other costs 7,981 46,103 54,084
184,810 47,414 232,224
2,379,439 812,026 3,191,465

Net resources are stated after Net resources are stated after charging: charging:
31.3.21 31.3.20
E E
Auditors
remuneration
8,200 14,000
Operating
lease rentals —other
2,629 2,629
Operating
lease rentals —property
270,325 270,325
Indemnity
insurance
for trustees and senior staff 1,297 714
Depreciation 8' 224 93,692
STAFF COSTS
31.3.21 31.3.20
E E
Wages and salaries 1,252,143 1,494,565
Social security costs 65,093 83,617
Other pension costs 182,067 188,015
1,499,303 1,766,197
The average monthly number ofemployees during the year was as follows:
31.3.21 31.3.20
Employees 133 172

9. TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS
Improvements Facilities Fixtures & Plant &
to property Equipment Machinery TotaIs
E E E
COST
At 1"April 2020 435,602 371,163 1,232,846 46,931 2,086,542
Additions 8,277 8,277
At 31"March 2021 435,602 371,163 1,241,123 46,931 2,094,819
DEPRECIATION
At 1"April 2020 305,946 371,163 960,465 45,075 1,682,649
Charge for year 18,331 67,721 1,172 87,224
At 31"March 2021 324,277 371,163 1,028,186 46,247 1,769,873
NET BOOK VALUE
At 31"March 2021 111,325 212,937 684 324,946
At 31"March 2020 129,656 272,381 1,856 403,893
10. STOCK
31.3.21 31.3.20
E E
Bar stocks 2,439 4,920
Pool chemicals 2p325 3,754
Vending and food 1,416 2,323
6,180 10,997
11. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
E E
Trade debtors 12,909 50,805
Prepayments and accrued income 329,699 121,886
Other debtors 300 300
342,908 172,991

31.3.21 31.3.20
f E
Trade creditors 1,200 55,319
Taxation and social security 39,522 29,369
Amounts owed to Hyndburn Borough Council 64,552 836,034
Hire purchase contracts 39,092 36,815
Accruals and deferred income 325,997 275,075
470,363 1,232,612
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.21 31.3.20
f E
Amounts owed to Hyndburn Borough Council 1,355,187 289,041
Hire purchase
contracts
45,775 75,378
1,400'962 364,419

31.3.21 31.3.20
E E
Expiry date:
Within 1year 2,629 15,729
Between one and five years 438 3,068
3,067 18,797

31.3.21 31.3.20
Unrestricted Restricted Total Total
funds funds funds Funds
E f E
Fixed assets 302,044 22,902 324,946 403,893
Current assets 596,058 86,917 682,975 329,741
Current liabilities (470,363) (470,363) (1,232,612)
Long term liabilities (1,400,962) (1,400,962) (364,419)
Pension scheme deficit (4p140p000) (4,140,000) (2,788,540)
(5,113,223) 109,819 (5,003,404) (3,651,937)

UNRESTRICTED FUNDS UNRESTRICTED FUNDS UNRESTRICTED FUNDS
Pension General Designated Total
deficit funds funds funds
E f E E
Balance at 1"April 2020 (2,788,540) (991,622) 6p928 (3,773,234)
Net income / (expenditure) (1,351,460) (14,740) (1,366,200)
Transfers between funds 31,058 (4p847) 26,211
(4,140,000) (975,304) 2,081 (5,113,223)

RESTRICTED FUN DS
At 1"April Incoming Outgoing Fund At 31"March
2020 resources resources transfers 2021
E f E E E
Project fund
Active Community 2,477 (2,477)
Active Hyndburn Extension 1,389 (1,389)
Cardiac Grant 1,628 1,628
Events at ATH 3,204 500 3,704
Feasibility study 10p000 (10,000)
Fixed assets 20,407 8,935 (6,440) 22,902
Garfield Grant —Room to play 10,000 (10,000)
Green Gym 15,613 (10,200) (5,413)
Inclusion
Half Term Week
272 (272)
LEF —Bank Mill 16,420 (16,420)
Lottery Fund
—Consultancy
4,540 4p540
National
Recovery
Lottery Fund 51,296 (51,296)
Ossy Joggers 37 (37)
PCCScheme 2,000 (2,000)
Phase 4 ATH 1,475 1,324 (2,280) 519
Star Track 437 (437)
Street Games —Door Step Activity 160 130 (130) (160)
Talented Athletics Fund 1p465 1 (1,466)
Together an Active Fund 87,974 154,787 (186,740) (41,874) 14,147
Up and Active 35,227 (2,162) 29,314 62,379
Weight Management 26p367 (26,367)
121,297 336,268 (321,535) (26,211) 109,819

Net Pension Deficits: Net Pension Deficits:
31.3.21 31.3.20
E 6
NHS Pension Scheme 7,540
Lancashire County Pension Scheme 4,140,000 2,781,000
4,140,000 2,78&,540

31.3.21 31.3.20
Rate of CPI inflation 2.70 2.10
Rate ofincrease in salaries 4.20 3.60
Rate of increase in pensions 2.80 2.20
Discount rate 2.10 2.40
Life expectancy ofa male future pensioner aged 65 in 20years' 23.90 23.80
time
Life expectancy ofa female future pensioner aged 65 in 20 years' 26.90 26.80
time
Life expectancy of a male current pensioner aged 65 22.40 22.30
Life expectancy ofa female current pensioner aged 65 25.10 25.00

The amounts
recognised
in the balance sheet are as follows: in the balance sheet are as follows: in the balance sheet are as follows: in the balance sheet are as follows:
31.3.21 31.3.20
E E
Present value offunded obligations (11p475p000) (9,298,000)
Fair value of plan assets 7,335p000 6,517,000
Net pension
deficit
(4,140,000) (2,781,000)
Analysis ofamounts
charged to the Statement
of Financial Activities;
31.3.21 31.3.20
E E
Operating
charge
Current service cost 298,000 424,000
Administration
expenses
6,000 8,000
Total operating
charge
304p000 432,000
Other finance costs
Expected return
on pension scheme
assets (158,000) (156,000)
Interest on pension scheme liabilities 222,000 215,000
Net charge 64,000 59,000
Total charge to resources expended in Statement of Financial Activities 368,000 491,000
Analysis ofthe actuarial gains and losses shown in the Statement of Financial Activities:
31.3.21 31.3.20
E E
Actuarial
gains on assets
559,000 40,000
Actuarial
losses on liabilities
(1,730,000) (97,000)
Actuarial
gain / (loss) recognised
(1p171,000) (57,000)
Changes
in the fair value
ofthe defined benefit obligation are as follows:
31.3.21 31.3.20
E E
Opening
defined benefit
obligation 9p298p000 8,638,000
Current service cost 298,000 424,000
Interest on pension scheme liabilities 222,000 215,000
Employee
contributions
Sgp000 75,000
Actuarial
losses
1,730,000 97,000
Benefits paid / transfers (131,000) (151,000)
Closing defined
benefit obligations
11,475,000 9,298,000
18. PENSION ARRANGEMENTS (CONTINUED)
Changes
in the fair value of
plan assets are as follows;
31.3.21 31.3.20
f
Opening
fair value of plan
assets 6,517,000 6,173,000
Expected return
on plan assets
158,000 156,000
Actuarial
gains
559,000 40,000
Employer
contributions
180,000 232,000
Employee contributions 58,000 75,000
Administration
expenses
(6,000) (8,000)
Benefits paid / transfers (131,000) (151,000)
Closing fair value of plan assets 7,335,000 6,517,000
The split ofassets between ofassets between ofassets between investment categories is as follows:
2021 2021 2020 2020
f No f No
Equities 3,440,000 46.90 3,454,000 53.00
Government bonds
Other bonds 163,000 2.50
Property 1,042,000 14.20 554,000 8.50
Cash/liquidity 161,000 2.20 182,000 2.80
Other 2,692,000 36.70 2,164,000 33.20
7,335,000 100.00 6,517,000 100.00
Amounts for the current and previous periods are as follows:
2021 2020 2019 2018
f f f f
Defined benefit obligation (11,475,000) (9,298,000) (8,638,000) (7,670,000)
Plan assets 7,335o000 6,517,000 6,173,000 5,460,000
(4,140,000) (2,781,000) (2,465,000) (2,210,000)

31.3.21 31.3.20
E E
Grant funding receivable —unrestricted 75,000 75,000
COVID-19 Grant funding receivable —unrestricted 705,320
Other income receivable —unrestricted 38,550 79,928
Other income receivable —restricted
Net amounts owed to Hyndburn
Borough Council
1,419,739 1,125,075