|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|tc|7|
|Report ofthe Independent
Auditors|8|to|11|
|Statement ofFinancial Activities||12||
|Balance Sheet||13||
|Cash Flow Statement||14||
|Notes to the Cash Flow Statement||15||
|Notes to the Financial Statements|16|to|28|
|Detailed Statement ofFinancial Activities|29|to|30|
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||||||30.9.22|30.9.21|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
|||Notes|fund
f|funds|funds|funds|
|INCOME AND ENDOWMENTS|FROM||||||
|Donations
and legacies||3|7,550||7,550|302,249|
|Charitable
activities||6|||||
|Recreation
and leisure|||49,789|99,608|149,397|94,788|
|Activities to generate
funds
Investment
income||4
5|557,151
549||557,151
549|356,303
93|
|Total|||615,039|99,608|714,647|753,433|
|EXPENDITURE ON|||||||
|Raising funds||7|267,474|73,378|340,852|226,714|
|Charitable
activities|||||||
|Recreation and leisure|||453,742|34,353|488,095|390,895|
|Total|||721,216|107,731|828,947|617,609|
|NET INCOME/(EXPENDITURE)
Transfers
between funds||22|(106,177)
8,175|(8,123)
(8,175)|(114,300)|135,824|
|hiet movement
in funds|||(98,002)|(16,298)|(114,300)|135,824|
|RECONCILIATION
OF FUNDS|||||||
|Total funds
brought forward|||213,133|323,266|536,399|400,575|
|TOTAL FUNDS CARRIED FORWARD|||115,131|306,968|422,099|536,399|
##
||||||30.9.22|30.9.21|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||Notes||fund
f|funds
f|funds|funds
f|
|FIXEDASSETS|||||||
|Tangible assets||15|423,945|287,816|711,761|718,977|
|CURRENT ASSETS|||||||
|Stocks||16|275||275|228|
|Debtors
Cash at bank and|in hand|17|50,224
116,696|19,153|50,224
135,849|21,279
254,065|
||||167,195|19,153|186,348|275,572|
|CREDITORS|||||||
|Amounts
falling due within one year||18|(178,427)||(178,427)|(137,764)|
|NET CURRENT ASSETS|||(11,232)|19,153|7,921|137,808|
|TOTAL ASSETS|LESSCURRENT||||||
|LIABILITIES|||412,713|306,969|719,682|856,785|
|CREDITORS|||||||
|Amounts
falling due after more than one year||19|(297,583)||(297,583)|(320,386)|
|NETASSETS|||115.13D|3D6,969|422,D99|536,399|
|FUNDS||22|||||
|Unrestricted
funds|||||115,130|213,133|
|Restricted funds|||||306,969|323,266|
|TOTAL FUNDS|||||422,099|536,399|
##
|||||30.9.22|30.9.21|
|---|---|---|---|---|---|
||||Notes|E||
|Cash flows from operating||activities||||
|Cash generated
from operations|||1|(85,221)|142,536|
|Net cash (used in)/provided||by operating|activities|(85,221)|142,536|
|Cash flows from investing||activities||||
|Purchase oftangible fixed assets
Interest received||||(11,492)
549|(18,949)
93|
|Net cash used in investing|activities|||(10,943)|(18,856)|
|Cash flows from financing||activities||||
|Loan repayments
in year||||(22,052)|(783)|
|Net cash used
in financing|activities|||(22,052)|(783)|
|Change
in cash and cash||equivalents||||
|in the reporting
period||||(118,216)|122,897|
|Cash and cash equivalents||at the||||
|beginning
ofthe reporting||period||254,065|131,168|
|Cash and cash equivalents||atthe end||||
|ofthe reporting
period||||135,849|254,065|
##
||RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|RECONCILIATION
OF NET (EXPENDITURE)/INCOME|TO NET CASH|FLOW FROM|OPERATING|
|---|---|---|---|---|---|---|
||ACTIVITIES||||||
||||||30.9.22|30.9.21|
||Net (expenditure)/income
forthe reporting||period (as|per the|||
||Statement of Financial Activities)
Adjustments
for:||||(114,300)|135,824|
||Depreciation
charges||||18,708|19,126|
||Interest received
(Increase)/decrease
in stocks
Increase
in debtors
Increase/(decrease)
in creditors||||(549)
(47)
(28,945)
39,912|(93)
7
(12,035)
(293)|
||Net cash (used in)/provided|by operations|||(85,221)|142,536|
|2.|ANALYSIS OF CHANGES
IN|NET DEBT|||||
|||||At 1.10.21|Cash flow|At 30.9.22|
|||||'Z|||
||Net cash||||||
||Cash at bank and
in hand|||254,065|(118,216)|135,849|
|||||254,065|(118,216)|135,849|
||Debt||||||
||Debts falling due within
1 year
Debts falling due after 1 year|||(31,032)
(320,386)|(751)
22,803|(31,783)
(297,583)|
|||||(351,418)|22,052|(329,366)|
||Total|||(97,353)|(96,164)|(193,517)|
##
##
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##
##
##
|Improvements
to leasehold|property|5%on cost and|Over the term ofthe lease|
|---|---|---|---|
|Plant and machinery||25%on reducing|balance|
|Fixtures and fittings||33%on reducing|balance|
|Gym equipment||10%on cost||
|The charity operates from|land and buildings|owned
by Ribble|Valley Borough Council.|
##
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##
##
##
|DONATIONS|AND LE|GACIES|||
|---|---|---|---|---|
||||30.9.22|30.9.21|
||||F||
|Clitheroe Town Council||||17,500|
|Other grants|including|Covid grants|7,550|284,749|
||||7,550|302,249|
##
##
|ACTIVIT|IES TO G|ENERATE FUNDS|||
|---|---|---|---|---|
||||30.9.22|30.9.21|
|Aerobics|||6,045|3,731|
|Vending|machines|and cafe income|8,113|2,996|
|Court hire|||74,479|24,616|
|Climbing|wall||1,500|1,575|
|Gym|||442,216|317,382|
|Sauna|||798|165|
|Other income|||516|1,737|
|School|||23,484|4,101|
||||557,151|356,303|
##
||||30.9.22|30.9.21|
|---|---|---|---|---|
|||||6|
|Deposit|account|interest|549|93|
##
|6.|INCOME FROM|INCOME FROM|INCOME FROM|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|CHARITABLE ACTIVITIES|||
|---|---|---|---|---|---|---|---|---|
||||||||30.9.22|30.9.21|
|||||||Activity|||
||Contracts|for services||||Recreation and leisure|34,514|20,655|
||Grants|||||Recreation and leisure|114,883|74,133|
||||||||149,397|94,788|
||Grants received,|||included|in|the above, are as follows:|||
||||||||30.9.22|30.9.21|
||||||||E|6|
||Lancashire|County Council|||(HAF and PASTA)||99,608|74,133|
||Other||||||15,275||
||||||||114,883|74,133|
|7.|RAISING FUNDS||||||||
||Activities|to generate funds|||||||
||||||||30.9.22|30.9.21|
||Staff costs||||||156,053|152,990|
||Sub-contractors||||||90,660|44,653|
||Vending
machine|||and cafe purchases|||7,672|2,829|
||Equipment|and|associated||repairs||30,870|11,499|
||Other fundraising|||trading costs|||28,015|2.232|
||Unrecoverable||VAT||||15,279|10,349|
||Alliance Leisure||share||||12,303|2,162|
||||||||340,852|226,714|
|8.|CHARITABLE||ACTIVITIES COSTS||||||
|||||||||Support|
|||||||||costs (see|
|||||||||note 9)
f|
||Recreation|and|leisure|||||488,095|
##
##
##
|SUPPORT COSTS||||||
|---|---|---|---|---|---|
|||||Governance||
||||Management|costs|Totals|
||||6||E|
|Recreation and leisure|||482,150|5,945|488,095|
|NET INCOME/(EXPENDITURE)||||||
|Net income/(expenditure)|is|stated after charging/(crediting):||||
|||||30.9.22
E|30.9.21
f|
|Depreciation - owned assets||||18,708|19,126|
|AUDITORS' REMUNERATION||||||
|||||30.9.22
f|30.9.21|
|Fees payable to the charity's||auditors|for the audit ofthe charity's|||
|financial statements||||2,250|2,250|
|Auditors'
remuneration|for non audit||work|3,695|3,750|
##
##
##
##
##
|STAFF COSTS|||
|---|---|---|
||30.9.22|30.9.21|
|Wages and salaries|438,837|387,361|
|Social security costs|28,157|23,659|
|Other pension costs|7,344|5,787|
||474,338|416,807|
|The average|monthly|number ofemployees|during the year was as follows:|||
|---|---|---|---|---|---|
|||||30.9.22|30.9.21|
|Fundraising|trading|||16|18|
|Support costs||||21|17|
|||||37|35|
##
|13.|STAFF COSTS - continued
No employees
had employee
benefits
in excess off60,000(2021 - anil).|STAFF COSTS - continued
No employees
had employee
benefits
in excess off60,000(2021 - anil).|STAFF COSTS - continued
No employees
had employee
benefits
in excess off60,000(2021 - anil).|||
|---|---|---|---|---|---|
|14.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||||
||||Unrestricted|Restricted|Total|
||||fund
f|funds|fundsf|
||INCOME AND ENDOWMENTS|FROM||||
||Donations
and legacies||302,249||302,249|
||Charitable
activities|||||
||Recreation
and leisure||20,655|74,133|94,788|
||Activities to generate funds||356,303||356,303|
||Investment
income||93||93|
||Total||679,300|74,133|753,433|
||EXPENDITURE ON|||||
||Raising funds||188,477|38,237|226,714|
||Charitable
activities|||||
||Recreation
and leisure||380,139|10,756|390,895|
||Total||568,616|48,993|617,609|
||NET INCOME||110,684|25,140|135,824|
||RECONCILIATION
OF FUNDS|||||
||Total funds brought
forward||102,449|298,126|400,575|
||TOTAL FUNDS CARRIED FORWARD||213,133|323,266|536,399|
##
##
##
|TANGIBLE FIXEDASSE|TS|||||
|---|---|---|---|---|---|
||Improvements|||||
||to||Fixtures|||
||leasehold|Plant and|and|Gym||
||property|machinery|fittings|equipment|Totals|
||E|E||E|5|
|COST||||||
|At 1 October 2021|748,411|162,694|5,800|205,027|1,121,932|
|Additions|10,634||183|675|11,492|
|At 30September 2022|759,045|162,694|5,983|205,702|1,133,424|
|DEPRECIATION||||||
|At 1 October 2021|69,713|150,789|4,289|178,164|402,955|
|Charge for year|10,569|3,042|684|4,413|18,708|
|At 30September 2022|80,282|153,831|4,973|182,577|421,663|
|NET BOOK VALUE||||||
|At 30September 2022|678,763|8,863|1,010|23,125|711,761|
|At 30September 2021|678,698|11,905|1,511|26,863|718,977|
##
|Fixed assets are include|d at cost. There are no un-capitalised
fixed a|ssets.||
|---|---|---|---|
|STOCKS||||
|||30.9.22|30.9.21|
|||E|E|
|Stock||275|228|
|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
|||30.9.22|30.9.21|
||||E|
|Trade debtors||37,217|13,874|
|Accrued income||4,770|3,157|
|Prepayments||8,237|4,248|
|||50,224|21,279|
##
|18.|CREDITORS: AMO|UNTS|FALLING DUE WITHIN ONE YEAR|FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|---|---|---|
||||||30.9.22
f|30.9.21|
||Bank loans and overdrafts||(see note 20)||9,768|9,527|
||Other loans (see note 20)||||22,015|21,505|
||Trade creditors||||30,622|17,413|
||Social security and|other taxes|||9,575|7,527|
||VAT||||4,457|810|
||Accrued expenses||||39,097|30,718|
||Income
in advance||||62,893|50,264|
||||||178,427|137,764|
|19.|CREDITORS: AMOUNTS||FALLING DUE AFTER MORE THAN ONE YEAR||||
||||||30.9.22|30.9.21|
|||||||E|
||Bank loans (see note 20)||||29,923|39,690|
||Other loans (see note 20)||||267,660|280,696|
||||||297,583|320,386|
|20.|LOANS||||||
||An analysis ofthe maturity||of|loans is given below:|||
||||||30.9.22|30.9.21|
||||||L'||
||Amounts
falling due|within one year on demand:|||||
||NatWest Bounce Back loan||||9,768|9,527|
||RVBC loan||||13,015|12,505|
||Bowland Trust loan||||9,000|9,000|
||||||31,783|31,032|
||Amounts
falling between one|||and two years:|||
||NatWest Bounce Back loan||||29,923|39,690|
||RVBC loan||||13,546|13,015|
||Bowland Trust loan||||9,000|9,000|
||||||52,469|61,705|
||Amounts
falling due|between||two and five years:|||
||RVBC loan||||44,042|42,317|
||Bowland Trust loan||||10,500|10,500|
||||||54,542|52,817|
||Amounts
falling due|in more than five years:|||||
||Repayable
by instalments:||||||
||RVBC loan||||190,572|205,864|
||The loan terms are|as follows:|||||
##
##
##
##
##
##
|Minimum
lease p|ayments
under non-canc|ellable
operating|leases fall due|as follows:||
|---|---|---|---|---|---|
|||||30.9.22|30.9.21
f|
|Within one year||||1,170|520|
|Between one and|five years|||7,150|130|
|||||8,320|650|
|MOVEMENT
IN FUNDS||||||
||||Net|Transfers||
|||At|movement|between|At|
|||1.10.21|in funds|funds|30.9.22|
||||F||6|
|Unrestricted
funds||||||
|General fund||213,133|(106,178)|8,175|115,130|
|Restricted funds||||||
|2015 Refurbishment
2018 Facility im provements||224,995
67,969|(3,333)
(1,815)||221,662
66,154|
|Holiday Activities|& Food Programme|||||
|(HAF)||30,302|(6,467)|(8,175)|15,660|
|Play and Skills at|Teatime Activities|||||
|Programme
(PASTA)|||3,493||3,493|
|||323,266|(8,122)|(8,175)|306,969|
|TOTAL FUNDS||536,399|(114,300)||422,099|
##
##
|Net movement
in funds,
includ|ed
in the above are|as follows:|||
|---|---|---|---|---|
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||K||E|
|Unrestricted
funds|||||
|General fund||615,039|(721,217)|(106,178)|
|Restricted funds|||||
|2015Refurbishment
2018 Facility improvements
Holiday Activities
&Food Programme|||(3,333)
(1,815)|(3,333)
(1,815)|
|(HAF)
Play and Skills at Teatime Activities||89,608|(96,075)|(6,467)|
|Programme
(PASTA)||10,000|(6,507)|3,493|
|||99,608|(107,730)|(8,122)|
|TOTAL FUNDS||714,647|(828,947)|(114,300)|
|Comparatives
for movement|in funds||||
||||Net||
|||At|movement|At|
|||1.10.20
E|in funds
F|30.9.21
f|
|Unrestricted
funds|||||
|General fund||102,449|110,684|213,133|
|Restricted funds|||||
|2015 Refurbishment
2018Facility improvements
Holiday Activities 8, Food Programme||228,329
69,797|(3,334)
(1,828)|224,995
67,969|
|(HAF)|||30,302|30,302|
|||298,126|25,140|323,266|
|TOTAL FUNDS||400,575|135,824|536,399|
##
|Comparative
net|movemen|t
in funds,
included
in t|he above a|re as follows:|||
|---|---|---|---|---|---|---|
|||||Incoming|Resources|Movement|
|||||resources|expended|in funds|
|Unrestricted
funds|||||||
|General fund||||679,300|(568,616)|110,684|
|Restricted funds|||||||
|2015Refurbishment
2018Facility improvements
Holiday Activities
&Food||Programme|||(3,334)
(1,828)|(3,334)
(1,828)|
|(HAF)||||74,133|(43,831)|30,302|
|||||74,133|(48,993)|25,140|
|TOTAL FUNDS||||753,433|(617,609)|135,824|
|A current year 12|months|and prior year 12months|combined|position isas follows:|||
|||||Net|Transfers||
||||At|movement|between|At|
|||1.10.20||in funds|funds|30.9.22|
|||K||F|8|F|
|Unrestricted
funds|||||||
|General fund||102,449||4,506|8,175'|115,130|
|Restricted funds|||||||
|2015Refurbishment
2018Facility improvements||228,329
69,797||(6,667)
(3,643)||221,662
66,154|
|Holiday Activities|&Food Programme||||||
|(HAF)||||23,835|(8,175)|15,660|
|Play and Skills at|Teatime|Activities|||||
|Programme
(PASTA)||||3,493||3,493|
|||298,126||17,018|(8,175)|306,969|
|TOTAL FUNDS||400,575||21,524||422,099|
##
|A current year 12 months
and prior year 12 mo
above are as follows:|nths
combined
net move|ment
in funds,
|included
in
t|
|---|---|---|---|
||Incoming|Resources|Movement|
||resources
f|expended
8|in funds
K|
|Unrestricted
funds||||
|General fund|1,294,339|(1,289,833)|4,506|
|Restricted funds||||
|2015Refurbishment
2018FaciTity improvements||(6,667)
(3,643)|(6,667)
(3,643)|
|Holiday Activities &Food Programme||||
|(HAF)|163,741|(139,906)|23,835|
|Play and Skills at Teatime Activities||||
|Programme
(PASTA)|10,000|(6,507)|3,493|
||173,741|(156,723)|17,018|
|TOTAL FUNDS|1,468,080|(1,446,556)|21,524|
##
##
##
##
##
|||||30.9.22
K|30.9.21
f|
|---|---|---|---|---|---|
|INCOME AND|ENDOWMENTS|||||
|Donations
and legacies||||||
|Clitheroe Town|Council||||17,500|
|Other grants
including||Covid grants||7,550|284,749|
|||||7,550|302,249|
|Activities to generate||funds||||
|Aerobics||||6,045|3,731|
|Vending
machines
and||cafe income||8,113|2,996|
|Court hire||||74,479|24,616|
|Climbing
wall||||1,500|1,575|
|Gym||||442,216|317,382|
|Sauna||||798|165|
|Other income||||516|1,737|
|School||||23,484|4,101|
|||||557,151|356,303|
|Investment
income||||||
|Deposit account interest||||549|93|
|Charitable
activities||||||
|Contracts for services||||34,514|20,655|
|Grants||||114,883|74,133|
|||||149,397|94,788|
|Total incoming|resources|||714,647|753,433|
|EXPENDITURE||||||
|Activities to generate||funds||||
|Wages||||149,261|144,911|
|Social security||||6,792|8,079|
|Sub-contractors||||90,660|44,653|
|Vending
machine and cafe|||purchases|7,672|2,829|
|Equipment
and|associated||repairs|30,870|11,499|
|Other fundraising
trading costs||||28,015|2,232|
|Unrecoverable|VAT|||15,279|10,349|
|Alliance Leisure|share|||12,303|2,162|
|||||340,852|226,714|
|Support costs||||||
|Management||||||
|Wages||||289,576|242,450|
|Carried forward||||289,576|242,450|
##
##
##
|||||30.9.22|30.9.21|
|---|---|---|---|---|---|
|||||6||
|Iflanagement||||||
|Brought forward||||289,576|242,450|
|Social security||||21,365|15,580|
|Pensions||||7,344|5,787|
|Premises costs||||58,727|41,499|
|Telephone||||2,647|2,110|
|Postage and stationery||||5,393|3,734|
|Advertising||||9,915|9,543|
|Sundries||||11,728|9,351|
|General maintenance||||14,270|12,761|
|Training||||8,373|3,442|
|Legal and professional||fees||8,447|3,038|
|Bank charges||||2,670|1,767|
|Loan interest||||11,595|104|
|Computer costs||||11,393|14,606|
|Improvements
to leasehold|||property|||
|depreciation||||10,568|10,302|
|Plant and machinery|depreciation|||3,042|3,731|
|Fixtures and fittings depreciation||||684|229|
|Gym equipment
depreciation||||4,413|4,861|
|||||482,150|384,895|
|Governance costs||||||
|Auditors'
remuneration||||2,250|2,250|
|Auditors'
remuneration||for non audit work||3,695|3,750|
|||||5,945|6,000|
|Total resources expended||||828,947|617,609|
|Net (expenditure)/income||||(114,300)|135,824|