|Report ofthe Trustees|1|Io|6| |---|---|---|---| |Report ofthe Independent
Auditors|7|to|10| |Statement ofFinancial Activities|||| |Balance Sheet||12|| |Cash Flow Statement||13|| |Notes to the Cash Flow Statement||14|| |Notes to the Financial Statements|15|Io|26| |Detailed Statement ofFinancial Activities|27|Io|28| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||||Period| |---|---|---|---|---|---|---|---| ||||||||1.4.19| |||||||Year Ended|to| |||||||30.9.21|30.9.20| |||||Unrestricted|Restricted|Total|Total| |||||fund|funds|funds|funds| ||||Notes|6|8|8|E| |INCOME AND ENDOWMENTS||FROM|||||| |Donations
and legacies|||3|322,904|74,133|397,037|161,459| |Other trading
activities|||4|356.303||356,303|732,447| |Investment
income|||5|93||93|54| |Total||||679,300|74,133|753,433|893,960| |EXPENDITURE ON|||||||| |Raising funds|||6|188,477|38,237|226,714|318,761| |Charitable
activities|||||||| |Costs ofrunning
the|centre|||380,139|10,756|390,895|612,343| |Total||||568,616|48,993|617,609|931,104| |NET INCOME/(EXPENDITURE)||||110,684|25,140|135,824|(37,144)| |RECONCILIATION|OF FUNDS||||||| |Total funds brought forward||||102,449|298,126|400,575|437,719| |TOTAL FUNDS CARRIED FORWARD||||213,133|323,266|536,399|400,575| ## ||||||30.9.21|30.9.20| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||fund|funds|funds|funds| |||Notes||6|6|6| |FIXEDASSETS||||||| |Tangible assets||15|426,013|292,964|718,977|719,154| |CURRENT ASSETS||||||| |Stocks||16|228||228|235| |Debtors||17|21,279||21,279|9,244| |Cash at bank and|in hand||223,763|30,302|254,065|131,168| ||||245,270|30,302|275,572|140,647| |CREDITORS||||||| |Amounts
falling due within one year||18|(137,764)||(137,764)|(124,791)| |NET CURRENT ASSETS|||107,506|30,302|137,808|15,856| |TOTAL ASSETS|LESSCURRENT|||||| |LIABILITIES|||533,519|323,266|856,785|735,010| |CREDITORS||||||| |Amounts
falling due after more than one year 19|||(320,386)||(320,386)|(334,435)| |NET ASSETS|||213,133|323,266|536,399|400,575| |FUNDS||22||||| |Unrestricted
funds|||||213,133|102,449| |Restricted funds|||||323,266|298,126| |TOTALFUNDS|||||536,399|400,575| ## |||||||Period| |---|---|---|---|---|---|---| |||||||1.4.19| ||||||Year Ended|to| ||||||30.9.21|30.9.20| |||||Notes||8| |Cash flows from|operating||activities|||| |Cash generated
from operations||||1|142,536|(11,931)| |Net cash provided|by/(used||in) operating|activities|142,536|(11,931)| |Cash flows from|investing||activities|||| |Purchase oftangible fixed assets
Interest received|||||(18,949)
93|(8,960)
54| |Net cash used
in|investing|activities|||(18,856)|(8,906)| |Cash flows from|financing||activities|||| |New loans
in year||||||50,000| |Loan repayments|in year||||(783)|(14,004)| |Net cash (used in)/provided|||by financing|activities|(783)|35,996| |Change
in cash|and cash||equivalents|||| |in the reporting|period||||122,897|15,159| |Cash and cash equivalents|||at the|||| |beginning
ofthe|reporting||period||131,168|116,009| |Cash and cash equivalents|||at the end|||| |ofthe reporting|period||||254,065|131,168| ## |RECONCILI
ACTIVITIES|ATION||OF NE|T I|NCOME/(EXPE|NDITURE)
TO NET CASH|FLOW FROM|OPERATING| |---|---|---|---|---|---|---|---|---| |||||||||Period| |||||||||1.4.19| |||||||||to| |||||||||30.9.20| |Net income/(expenditure)||||for the reporting||period (as per the||| |Statement ofFinancial Activities)|||||||135,824|(37,144)| |Adjustments|for:|||||||| |Depreciation|charges||||||19,123|33,736| |Interest received
Decrease
in stocks|||||||(93)
7|(54)
952| |(Increase)/decrease|||in debtors||||(12,032)|8,429| |Decrease
in|creditors||||||(293)|(17,850)| |Net cash provided|||by/(uaed||in) operations||142,536|(11,931)| |ANALYSIS OF CHANGES||||IN|NET FUNDS|||| |||||||At 1.10.20|Cash flow|At 30.9.21| |||||||||5| |Net cash||||||||| |Cash at bank and||in|hand|||131,168|122,897|254,065| |||||||131,168|122,897|254,065| |Debt||||||||| |Debts falling|due within
1 year|||||(10,568)|(7,959)|(18,527)| |Debts falling|due after 1 year|||||(67,932)|8,742|(59,190)| |||||||(78,500)|783|(77,717)| |Total||||||52,668|123,680|176,348| ## ## ## ## ## ## ## ## ## ## ## ## |DONATI|ONS
AND|LEGACIES||| |---|---|---|---|---| |||||Period| |||||1.4.19| ||||Year Ended|to| ||||30.9.21|30.9.20| ||||5|5| |Clitheroe|Town Council||17,500|12,890| |Other grants|||379,537|148,569| ||||397,037|161,459| |OTHER|TRADING|ACTIVITIES||| |||||Period| |||||1.4.19| ||||Year Ended|to| ||||30.9.21|30.9.20| ||||5|6| |Aerobics|||3,731|42,906| |Vending|machines|and cafe income|2,996|21,875| |Court hire|||24,616|118,019| |Climbing|wall||1,575|8,335| |Gym|||317,382|531,430| |Sauna|||165|612| |Other (Car park)||||(13,686)| |Other income|||1,737|100| |School|||4,101|22,856| ||||356,303|732,447| ## ## ||Period| |---|---| ||1.4.19| |Year Ended|to| |30.9.21|30.9.20| |5|5| |93|54| ## ## ## ||Other trading a|ctivities|||||| |---|---|---|---|---|---|---|---| ||||||||Period| ||||||||1.4.19| |||||||Year Ended|to| |||||||30.9.21|30.9.20| |||||||K|6| ||Staff costs|||||152,990|188,485| ||Sub-contractors|||||44,653|30,538| ||Vending
machine|and cafe||purchases||2,829|15,875| ||Equipment
and associated|||repairs||11,499|17,991| ||Other fundraising|trading costs||||2,232|23,552| ||Unrecoverable
VAT|||||10,349|18,582| ||Alliance Leisure|share||||2,162|23,738| |||||||226,714|318,761| |7.|CHARITABLE ACTIVITIES|||COSTS|||| ||||||||Support| ||||||||costs (see| ||||||||note 8)
f| ||Costs of running|the centre|||||390,895| |8.|SUPPORT COSTS||||||| |||||||Governance|| ||||||Management|costs|Totals| |||||||K|| ||Costs of running|the centre|||384,895|6,000|390,895| |9.|NET INCOME/(EXPENDITURE)||||||| ||Net income/(expenditure)||is stated after charging/(crediting):||||| |||Period| |---|---|---| |||1.4.19| ||Year Ended|to| ||30.9.21|30.9.20| ||Z|E| |Depreciation - owned assets|19,126|33,736| |Hire of plant and machinery||2,351| ## ## ||||||Period| |---|---|---|---|---|---| ||||||1.4.19| |||||Year Ended|to| |||||30.9.21|30.9.20| ||||||F| |Fees payable tothe charity's|||auditors for the audit ofthe charity's||| |financial|statements|||2,250|2,625| |Auditors'|remuneration|for non audit work||3,750|6,283| ## ## ## ## ## ||||Period| |---|---|---|---| ||||1.4.19| |||Year Ended|to| |||30.9.21|30.9.20| |||L|6| |Wages|and salaries|387,361|540,377| |Social|security costs|23,659|29,130| |Other|pension costs|5,787|7,149| |||416,807|576,656| ||||Period| |---|---|---|---| ||||1.4.19| |||Year Ended|to| |||30.9.21|30.9.20| |Fundraising|trading|18|17| |Support costs||17|24| |||35|41| ## |13.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Total| ||||fund|funds|funds| ||||6||6| ||INCOME AND ENDOWMENTS|FROM|||| ||Donations
and legacies||160,479|980|161,459| ||Other trading
activities||732,447||732,447| ||Investment
income||54||54| ||Total||892,980|980|893,960| ||EXPENDITURE ON||||| ||Raising funds||317,781|980|318,761| ||Charitable
activities||||| ||Costs of running
the centre||604,622|7,721|612,343| ||Total||922,403|8,701|931,104| ||NET INCOMEI(EXPENDITURE)||(29,423)|(7,721)|(37,144)| ||RECONCILIATION
OF FUNDS||||| ||Total funds brought
forward||131,872|305,847|437,719| ||TOTAL FUNDS CARRIED FORWARD||102,449|298,126|400,575| ## ## ## |||Improvements||||| |---|---|---|---|---|---|---| |||to||Fixtures||| |||leasehold|Plant and|and|Gym|| |||property
E|machinery
f|fittings
6|equipment
E|Totals| |COST||||||| |At 1 October 2020||741,425|161,974|4,144|195,440|1,102,983| |Additions||6,986|720|1,656|9,587|18,949| |At 30September|2021|748,411|162,694|5,800|205,027|1,121,932| |DEPRECIATION||||||| |At 1 October 2020||59,409|147,058|4,060|173,302|383,829| |Charge for year||10,304|3,731|229|4,862|19,126| |At 30September2021||69,713|150,789|4,289|178,164|402,955| |NET BOOK VALUE||||||| |At 30September|2021|678,698|11,905|1,511|26,863|718,977| |At 30September|2020|682,016|14,916|84|22,138|719,154| ## ## |STOCKS||| |---|---|---| ||30.9.21|30.9.20| |||5| |Stock|228|235| |DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR||| ||30.9.21|30.9.20| |Trade debtors|13,874|1,582| |VAT||274| |Accrued income|3,157|2,766| |Prepayments|4,248|4,622| ||21,279|9,244| ## ## ## |CREDITORS: AMOUNTS|FALLING DUE WITHIN ONE YEAR||| |---|---|---|---| |||30.9.21|30.9.20| |Bank loans and overdrafts|(see note 20)|9,527|1,568| |Other loans (see note 20)||9,000|9,000| |Trade creditors||17,413|14,744| |Social security and other taxes||7,527|5,249| |VAT||810|| |RVBC Loan||12,505|7,198| |Accrued expenses||30,718|22,518| |Income
in advance||50,264|64,514| |||137,764|124,791| |CREDITORS: AMOUNTS|FALLING DUE AFTER MORE THAN ONE YEAR||| |||30.9.21|30.9.20| |Bank loans (see note 20)||39,690|48,432| |Other loans (see note 20)||19,500|19,500| |RVBC Loan - 1-5years||70,603|69,206| |RVBC Loan - over 5years||190,593|197,297| |||320,386|334,435| |LOANS|||| |An analysis ofthe maturity|of loans is given below:||| |||30.9.21|30.9.20| |||E|| |Amounts
falling due within|one year on demand:||| |NatWest Bounce Back Loan||9,527|1,568| |Bowland Trust loan||9,000|9,000| |||18,527|10,568| |Amounts
falling between one and two years:|||| |NatWest Bounce Back Loan||39,690|48,432| |Bowland Trust loan - 1-5years||19,500|19,500| |||59,190|67,932| ## ## ## ## ||Minimum
lea|se p|ayments
under non-cancellable|operating
leases fall due|as follows:|| |---|---|---|---|---|---|---| ||||||30.9.21|30.9.20| |||||||6| ||Within one year||||520|634| ||Between one|and|five years||130|650| ||||||650|1,284| |22.|MOVEMENT|IN FUNDS||||| ||||||Net|| |||||At|movement|At| |||||1.10.20|in funds|30.9.21| ||Unrestricted|funds||||| ||General fund|||102,449|110,684|213,133| ||Restricted funds|||||| ||2015Refurbishment|||||| |||||228,329|(3,334)|224,995| ||2018Facility|improvements||69,797|(1,828)|67,969| ||Holiday Activities||&Food Programme|||| ||(HAF)||||30,302|30,302| |||||298,126|25,140|323,266| ||TOTAL FUNDS|||400,575|135,824|536,399| ## ## |MOVENIENT
IN|FUNDS|- continu|- continu|ed|||| |---|---|---|---|---|---|---|---| |Net movement
in|funds,|included||in the above are as follows:|||| ||||||Incoming|Resources|Movement| ||||||resources|expended|in funds| ||||||E|8|| |Unrestricted
funds|||||||| |General
fund|||||679,300|(568,616)|110,684| |Restricted funds|||||||| |2015Refurbishment|||||||| |2018 Facility improvements||||||(3,334)
(1,828)|(3,334)
(1,828)| |Holiday Activities|&Food|Programme|||||| |(HAF)|||||74,133|(43,831)|30,302| ||||||74,133|(48,993)|25,140| |TOTAL FUNDS|||||753,433|(617,609)|135,824| |Comparatives
for movement|||in|funds|||| |||||||Net|| |||||||movement|At| ||||||At 1.4.19|in funds|30.9.20| ||||||6|8|| |Unrestricted
funds|||||||| |General fund|||||131,872|(29,423)|102,449| |Restricted funds|||||||| |2015Refurbishment|||||||| |2018Facility improvements|||||233,329
72,518|(5,000)
(2,721)|228,329
69,797| ||||||305,847|(7,721)|298,126| |TOTAL FUNDS|||||437,719|(37,144)|400,575| ## ## ## ## ## ## ## ## |||||||Period| |---|---|---|---|---|---|---| |||||||1.4.19| ||||||Year Ended|to| ||||||30.9.21|30.9.20| ||||||6|f| |INCOME AND|ENDOWMENTS|||||| |Donations
and||legacies||||| |Clitheroe Town|Council||||17,500|12,890| |Other grants|||||379,537|148,569| ||||||397,037|161,459| |Other trading|activities|||||| |Aerobics|||||3,731|42,906| |Vending
machines|||and cafe income||2,996|21,875| |Court hire|||||24,616|118,019| |Climbing
wall|||||1,575|8,335| |Gym|||||317,382|531,430| |Sauna|||||165|612| |Other (Car park)
Other income|||||1,737|(13,686)
100| |School|||||4,101|22,856| ||||||356,303|732,447| |Investment
income||||||| |Deposit account||interest||||54| |Total incoming||resources|||753,433|893,960| |EXPENDITURE||||||| |Other trading activities||||||| |Wages|||||144,911|181,845| |Social security
Sub-contractors|||||8,079
44,653|6,640
30,538| |Vending
machine|||and cafe|purchases|2,829|15,875| |Equipment
and|associated|||repairs|11,499|17,991| |Other fundraising|||trading costs||2,232|23,552| |Unrecoverable|VAT||||10,349|18,582| |Alliance Leisure||share|||2,162|23,738| ||||||226,714|318,761| |Support costs||||||| |Management||||||| |Wages|||||242,450|358,532| |Social security|||||15,580|22,490| |Carried forward|||||258,030|381,022| ## ||||||Period| |---|---|---|---|---|---| ||||||1.4.19| |||||Year Ended|to| |||||30.9.21|30.9.20| |Management|||||| |Brought forward
Pensions
Hire of plant and machinery
Premises costs||||258,030
5,787
41,499|381,022
7,149
2,351
65,827| |Telephone
Postage and stationery||||2,110
3,734|2,584
6,410| |Advertising||||9,543|13,119| |Sundries||||9,351|13,969| |General maintenance||||12,761|27,426| |Training
Legal and professional
Bank charges||fees||3,442
3,038
1,767|9,824
16,707
3,914| |Loan interest||||104|10,079| |Computer costs
Improvements
to leasehold|||property|14,606|9,318| |depreciation||||10,302|15,379| |Plant and machinery
depreciation
Fixtures and fittings depreciation||||3,731
229|8,951
85| |Gym equipment
depreciation||||4,861|9,321| |||||384,895|603,435| |Governance costs|||||| |Auditors'
remuneration||||2,250|2,625| |Auditors'
remuneration||for non audit work||3,750|6,283| |||||6,000|8,908| |Totalresources
expended||||617,609|931,104| |Net income/(expenditure)||||135,824|(37,144)|