REGISTERED COMPANY NUMBER: 04212946 {England and Wales)
REGISTERED CHARITY NUMBER: 1090921
Report of the Trustees and
Financial Statements for the Yoar Ended 30 September 2024
Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Bennett Kirkhope Smith Ltd
Chartered Certrfied Accountants
and Statutory Auditors
Suites 5 & 6 The PrIn￿orkS
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

Rlbbl& Valloy Sports and Re¢r•atlon
Trading as Roefield Leisure
Contents of the Financial Statements
for the Year Ended 30 September 2024
Page
Report of the Trustees
Report of the Independent Auditors
7 to 10
Statement of Financial Activities
Balance Sheet
12
Cash Flow Statement
13
Notes to the Cash Flow Statement
14
Notes to the Financial Statements
15 to 29
Detalled Statement of Financial Activities
30 to 31

Rlbble Valley Sports and Recrèation
Trading as Roefield Leisure
Report of the Trustees
for the Year Ended 30 September 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their
report with the financial statements of the charity for the year ended 30 September 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)-
OBJECTIVES AND ACTIVITIES
Objectives and aims
The companvs principal objectives. as set out in the Memorandum of Association are:.
"to provide or assist in the provision of facilities for the recreation and other leisure time occupation of the
inhabitants of Ribble Valley district and in particular by the provision of buildings to be used for the purpose of
improving the conditions of life for the persons for whom the facilities are primarily intended who by reason of
their youth andlor social or economic circumstances are in need of such facilities."
There were no changes in the year in the policies adopted by the company in order to further its objects.
Page 1

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Report of the Trustees
for the Year Ended 30 September 2024
OBJECTIVES AND ACTIVITIES
Public benefit
The Trustees have complied with their duty in section 17(5) of the 2011 Charities Act to have due regard to
public benefit guidan￿ published by the Charity Commission when reviewing aims and objectives of the
charity in planning future activities. In particular, the trustees consider how planned activities will contribute to
the aims and objectives set.
All charitable activities are focused on providing recreation and other leisure occupation in the interest of
social welfare and are undertaken to further the charitable purpose for public benefit.
The following are examples of schemes that are in place which benefit the public:
The Freedom membership, which allows a 400/0 discount on the full fitness membership to those on benefits
(income support, job seekers, housing, disability, child support) and students. This membership has been
re-marketed in partnership with Ribble Valley Borough Council.
The charity manages the Ribble Valley Health and Wellbeing Partnership. The has taken over the Ribble
Valley 'Up and Active, scheme. replacing it with the 'Lets Live Life, scheme. The scheme encourages a
healthy lifestyle, by putting on specialist classes which are available at a 60 % discounted price. Classes
include seated exercise, circuits, stretch, meditation, aerobics, tone. Tai Chi, fitness come dancing and
sessions for GP referrals such as supervised gym. 'Lets Live Life scheme. also runs the 'Rural roadshow, this
puts on aerobics classes in local village halls and is currently run from Rimmington, Hurst green, Longridge,
Sabden and many more,
The Ribble Valley Health and Wellbeing Partnership now has a children section, This department is now in its
5th year of running the Holiday Activities Fund (HAF), which provides eligible children with free holiday club
provision in easter, summer and winter holidays. This now runs in the partnership along with the department
of education and Lancashire County council. The partnership is also in its 4th year of running the Play
Activities Teatime skills provision (PASTA). this is an after school club for children aged 4-8 year old with high
BMI,it runs in the partnership with Lancashire County Council.
A 700/0 discount to all local secondary schools on activities such as archery. gym, fitness classes, bowling.
and all other centre pursuits. The centre has seen a substantial increase in partnerships with local schools.
community groups and sports clubs. All 6 local secondary schools use the centre twi￿ a week and 4 local
primary schools once a week.
A 25 % discount per team on sports hall hire for a local indoor crown green bowling league for both league and
practice sessions. 95Q/o of the participants are over the age of 60.
The centre holds a free running club, walking clubs, electric bike sessions and boot camps for local residents.
providing over 260 hours. worth of free fitness provision per year.
The centre works in partnership with a local charity including Ribble Valley Families Foundation, amongst
others.
Through the partnership, the charity is currently overseeing the Department of Education funded initiative
'Holiday Activities and Food, programme, Lancashire County Council funded. 'Play and Skills at Teatime,
activities. Both initiatives support local families who need help with food and nutrition, enriching activities and
planning for school aged children.
Page 2

Ribblo Valley Sports and Recreatlon
Trading as Roefield Leisure
Report of the Trustees
for the Year Ended 30 September 2024
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
This report relates to the 12-month period from 1 October 2023 to 30 September 2024. being the 20th year
the charity has been trading as a company limited by guarantee.
The charity continues to achieve its objectives by delivering commercial and non-cotnmercial fitness activities.
This is the 12th full year of management by David Potts and he has continued to achieve the objectives of the
charity and improved the range of discounts and facilities offered by the centre in the Ribble Valley.
Over the 12 years of management, David Potts has overseen several projects which have helped improve the
facilities of the centre. These include a new state of the art spinning studio, increased square meterage of the
changing provisions, improved lighting for several sports in the sports hall. Ribble Valley Health and Well
being partnership has been a signrficant success for the charity and has allowed the charity to go above and
beyond its charitable aims.
The trustees are satisfied with the job David Potts has undertaken, particularly managing the centre through
these uncertain and challenging times.
Income from donations and trading activities overall has increased from £888,431 to £1.030,166 with the
fitness suite generating 76 % of the trading income. This continues to be commercially driven and provides
income to support community focused initiatives.
Non-trading income has increased from the previous period from £209,931 to £254,791. A grant from
Clitheroe Town Council was re￿iVed in the year of £12,500 (2023- £25,000)
Total resources expended has increased from £941.173 to £977.882.
FINANCIAL REVIEW
Principal funding sources
The main SoUr￿S of income were from the supply of commercial and non-commercial fitness activities. Grant
funding was accessed through the 'HAF' programme and partnering initiatives, as well as the Ribble Valley
Health and Wellbeing Partnership.
These sources of income enable the centre to operate effectively and to ensure that the centre is maintained
to continue providing facililies to further its objectives.
Reserves policy
The Trustees have examined the charitls requirements for reserves by considering the main risks to the
organisation. The Trustees are working towards a position whereby the cash and bank balances held by the
charity should be two to three months of the annual expenditure of the charity.
The total reserves at the year end are £421.091 . The unrestricted funds at the year end are £67,331, and is
used for general fund raising activities, and running costs of the centre. The restricted fijnds at the year end
are £353.760, and is used for activities in relation to the restricted income.
Golng concern
The trustees consider that there are no material uncertainties about the charities, ability to continue as a going
concern.
The board considers the current cost of living crisis as the current challenge and are working with the Centre
Manager on how the charity can support the local community whilst being fully operational.
The board are hopeful given the future plans detailed below that we will see a healthy position in 2026.
Page 3

Ribble Valley Sports and Recreation
Trading as Roefield Lelsure
Report of the Trustees
for the Year Ended 30 September 2024
FUTURE PLANS
Future plans include..
The centre does not have any future improvements planned, however the two improvements which have
been .implemented in the year to 30 September 2024 and 30 September 2023 are expected to bring higher
membership numbers and therefore an increase in reserves.
In 2023, new fitness equipment and a change to the layout of the fitness room was finalised. This investment
will help the centre increase fitness income and membership numbers.
In 2024, the charity received funding from the Government 'levelling up, fund to change the function of the
climbing wall into a state-of-the-art spin room. This has allowed for more spinning classes and has helped
improve fitness income. It has also allowed for growth within sports hall income as spinning classes will no
longer be taking place in the hall.
Both of these improvements have resulted in an increase in income in the year to 30 September 2024 and
also the current year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust. and constitutes a limited company. limited
by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The Company has a Board of TrusteeslDirectors comprising of individual members of the Charity plus the
prescribed nominees in accordance with the provisions of its Articles.
Membership of the Board comprises elected individual members together with the following nominated
members..
two persons nominated by Ribble Valley Borough Council,.
one person nominated by Clitheroe Town Council"
- five persons nominated by the corporate sports and recreational users Group,.
ten individual persons under article 2,.
Organisational structure
The company is managed by its board of trusleesldirectors, consisting of not less than 2 members or more
than 19. The board meets 4 times a year.
Decision making
The board of trusteesldirectors are responsible for the strategic decision making and work with the centre
manager to monitor its progression of the strategic plan. The responsibility for the day to day operations and
general running of the charity is that of the ￿ntre manager.
Induction and training of new trustees
As part of their induction programme new trustees are made aware of their responsibilities outlined in the
statement of trustees, responsibilities. This induction includes an introduction to the objectives, scope and
policies of Ribble Valley Sports and Recreation, presentation of the Memorandum and Articles of Association
and referral to Charity Commission information on trustee responsibilities.
Key managemont remuneratlon
The board of trusteesldirectors are responsible for setting the remuneration package for the key management
personnel.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04212946 (England and Wales)
Page 4

Ribble Valley Sports and Recreation
Tradlng as Roefleld Lelsure
Rèport of thè Trusteès
for the Year Ended 30 September 2024
Registered Charity number
1090921
Registered office
Edisford Road
Clitheroe
Lancashire
BB7 3LA
Trustees
B Meadows (resigned 1.4.24)
M E Sutcliffe
H Douglas
A G Gornall
T Marklew
l Brown
S M O'Rourke
M Graveston
Company Secretary
T Marklew
Auditors
Bennett Kirkhope Smith Ltd
Chartered Certified Accountants
and Statutory Auditors
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 gWB
Bankers
National Westminster Bank plc
York Street
Clitheroe
Lancashire
BB7 2DN
Sollcitors
Woodcocks
West View
Princess Street
Haslingden
Rossendale
Lancashire
BB4 6NW
Centre manager
David Potts. the centre manager, is responsible for the day to day management of the charity.
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directors of Ribble Valley Sports and Recreation for the purposes of company
law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice)-
Page 5

Ribble Valley Sports and Recreation
Tradlng as Roefield Lei8ure
Report of the Trustees
for the Year Ended 30 September 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the stste of affairs of the charitable company and of the incoming resources and application of
reSoUr￿s. including the income and expenditure. of the charitable company for that period. In preparing those
financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP..
make judgements and estimates that are reasonable and prudent-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enable them to ensure thal the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
In so far as the trustees are aware-
there is no relevant audit information of which the charitable company's auditors are unaware., and
the trustees have laken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the auditors are aware of that information.
The trustees are required to prepare accounts for each financial year which give a true and fair view of the
state of affairs of the company as at the end of the financial year and of the surplus or deficit of the company
for that year. In preparing those accounts the trustees are required to:_
a) select suitable accounting policies and then apply them consistently,
b) make judgements and estimates that are reasonable and prudent,
c) follow applicable accounting standards. subject to any material departures disclosed and explained in the
accounts,. and
d) prepare the financial statements on the going concern basis unless it is inappropriate to presume that this
basis applies. The trustees are responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the company and enable them to ensure that the
accounts comply with all relevant legislation. They are also responsible for safeguarding the assets of the
company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
AUDITORS
The audilors, Bennett Kirkhope Smith Ltd. will be proposed for re-appointment at the forthcoming Annual
General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by order of the board of trustees on .
signed on its behalf by..
M E Sutcliffe- Trustee
Page 6

Raport of th• Indepondgnt Auditors to the Members of
Rlbble Valley Sports and Recreation
Oplnlon
We have audited the financial statements of Ribble Valley Sports and Recreation (the 'charitable companl)
for the year ended 30 September 2024 which comprise the Statement of Financial Activities. the Balan
Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Ac￿pIed Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 30 September 2024 and of its
incoming reSoUr￿S and application of resources. including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice"
and
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordan￿ with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charilable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions rglating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going con￿rn basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identrfied any material un￿rtaInt￿e$ relating to events or
conditions that, individually or collectively. may cast significant doubt on the charitable companls ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report. other than the financial statements and our Report of the Independent Auditors
thereon.
Our opinion on the financial statements does not cover the other information and. except to the extent
otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In Gonnection with our audit of the financial statements. our responsibility is to read the other information and.
in doing so, consider whether the other information is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identrfy such
material inconsistencies or apparent material misstatements. we are required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information. we are required to
report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial statements
are prepared is consistent with the financial statements,. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Page 7

Report of the Independent Auditors to the Members of
Ribble Valley Sports and Recreation
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
adequate accounting records have not been kept or returns adequate for our audit have not been re￿iVed
from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made" or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled lo take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees. Responsibilities, the trustees (who are also the directors
of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial stalemenls that are free from
material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable companYs
ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charilable company or
to cease operations, or have no realistic alternative but to do so.
Page 8

Report of the Independent Auditors to the Members of
Ribble Valley Sports and Recreation
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reason8ble assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit Conducted in accordance with ISAS (UK) will always delect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence.
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
-we identified the laws and regulations applicable to the company through discussions with trustees and other
management, and from our commercial knowledge and experience..
-we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operstions of the company, including the Companies Act 2006, taxation legislation
and data protection. anti-bribery, employment and health and safety legislation.,
-we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence.. and
-identrfied laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the companvs financial statements to material misstatement, including
obtaining an understanding of how fraud might occur, by,.
-making enquiries of management as to where they considered there was susceptibility to fraud, their
knowledge of actual. suspected and alleged fraud,. and
-considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we..
-performed analytical procedures to identify any unusual or unexpected relationships.
-tested journal entries to identify unusual transactions.,
-assessed whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias., and
-investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to:
-agreeing financial st8tements disclosures to underlying supporting documentation.,
-reading the minutes of meetings of those charged with governance.
nquiring of management as to actual and potential litigation and claims.
There are inherent limitations in our audit prO￿dureS described above. The more removed that laws and
regulations are from financial transactions. the less likely it is that we would become aware of
non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with
laws and regulations to enquiry of the directors and other management and the inspection of regulatory and
legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as
they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at www.frc.org.uklauditorsresponsibililies. This description forms part of our
Report of the Independent Auditors.
Page 9

Report of the Independent Auditors to the Members of
Ribble Valley Sports and Recreation
Use of our report
This report is made solely to the charitable companys members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's mem bers those matters we are required to state to them in an auditors, report and for
no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone
other than the charitable company and the charitable companls members as a body, for our audit work, for
this report. or for the opinions we have formed.
Alice Mary Smith (Senior Statutory Auditor)
for and on behalf of Bennetl Kirkhope Smith Ltd
Chartered Certified Accountants
and Statutory Auditors
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB
Date..
Page 10

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Statement of Financial ktivities
(Incorporating an Income and Expenditure Account)
for the Year Ended 30 September 2024
30.9.24
Total
funds
30.9.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
41,000
41,000
25,000
Charltable actlvltles
Recreation and leisure
30.537
183,254
213,791
184,931
Activities to generate funds
Investment income
774.235
1.140
774,235
1.140
677,222
1,278
Total
846.912
183,254
1,030,166
888,431
EXPENDrruRE ON
Raising funds
362,958
80,789
443,747
425.212
Charltable activitlOS
Recreation and leisure
479,826
54,309
534,135
516.511
Total
842,784
135,098
977,882
941.723
NET INCOMEI(EXPENDITURE)
Transfers between funds
4,128
5,775
48,156
(5,775)
52,284
(53,292)
22
Net movement in funds
9,903
42,381
52.284
(53,292)
RECONCILIATION OF FUNDS
Total funds brought forward
57,429
311,378
368,807
422,099
TOTAL FUNDS CARRIED FORWARD
67,332
353,759
421.091
368,807
The notes form part of these financial statements
Page11

Rlbble Valley Sports and Recreation
Trading as Roefield Leisure
Balance Sheet
30 September 2024
30.9.24
Total
funds
30.9.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
FIXED ASSETS
Tangible assets
15
506,183
335,821
842,004
823.225
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
16
1,127
27,916
42,368
1.127
27,916
60,307
1,332
33.682
106,666
17,939
71,411
17,939
89,350
141,680
CREDrroRS
Amounts falling due within one year
18
(197,005)
(197,005)
(209,769)
NEf CURRENT ASSETS
(125,594)
17,939
(107,655)
(68.089)
TOTAL ASSETS LESS CURRENT
LIABILITIES
380,589
353,760
734,349
755.136
CREDITORS
Amounts falling due after more than one year 19
(313.258)
{313,258)
(386.329)
NET ASSETS
67.331
353,760
421,091
368,807
FUNDS
Unrestricted funds
Restricted funds
22
67,331
353,760
57.429
311,378
TOTAL FUNDS
421,091
368.807
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
%.Z... W. ..2￿.k<....... and were signed on its behalf by".
M E Sutcliffe - Trustee
l Brown - Trus
The notes form part of these financial statements
Page 12

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Cash Flow Statement
for the Year Endèd 30 S•pt•mb•r 2024
30.9.24
30.9.23
Notes
Cash flows from operating activities
Cash generated from operations
Interest element of finance lease
payments paid
102,699
(13,749)
(5.445}
(1,995)
Net cash provided byl{used in) operating activities
97,254
(15,744)
Cash flows from Investlng actlvltles
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
(64.2441
(138,390)
5.700
1.278
1,140
Net cash used in investing activities
(63,104)
(131.412)
Cash flows from flnancing activities
New loans in year
Loan repayments in year
Capital repayments in year
Loan written off
50,000
(24,815)
92,788
(32,126)
(19,883)
(28,500)
Net cash (used in)Iprovided by financing activities
(80,509)
117,973
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the rèporting period
(46,359)
{29.183)
106,666
135,849
Cash and cash equivalents at the end
of the reporting period
60,307
106,666
The notes form part of these financial statements
Page13

Rlbble Valley Sports and Recreatlon
Trading as Roefield Lelsure
Notes to the Cash Flow Statomont
for the Year Ended 30 September 2024
RECONCILIATION OF NET INCOMEI(EXPENDITURE} TO NET CASH FLOW FROM OPERATING
ACTIVITIES
30.9.24
30.9.23
Net incomel(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for.
Depreciation charges
Lossl(profit} on disposal of fixed assets
Interest received
Interest element of hire purchase and finance lease rental payments
Decreasel(increase) in stocks
Decrease in debtors
(Decrease)lincrease in creditors
52,284
(53,292)
44,960
505
(1,140)
5,445
205
5,766
(5,326)
25,469
(4.243)
(1.278)
1,995
(1.057)
16,542
2,115
Net cash provlded byl(used In) operations
102,699
(13,749)
ANALYSIS OF CHANGES IN NEf DEBT
At 1.10.23
Cash flow
At 30.9.24
Net cash
Cash at bank and in hand
106,666
(46,359)
60.307
106,666
(46,359)
60,307
Debt
Financ8 leases
Debts falling due within 1 year
Debts falling due after 1 year
(92,7881
(41.1271
(313.424)
19.883
7,438
53,188
(72,905)
(33,689)
{260.236)
(447,339)
80,509
(366.830)
Total
(340,673)
34,150
(306,523)
The notes form part of these financial statements
Page 14

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Flnancial Statements
for the Year Ended 30 September 2024
GENERAL INFORMATION
The company is a public benefit entity, registered as a private company limited by guarantee and is
incorporaled in England and Wales.
The principal place of business and registered office address is:
Roefield Leisure Centre
Edisford Road
Clitheroe
Lancashire
BB7 3LA
ACCOUNTING POLICIES
Basis of preparing the financial sLitements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared in sterling (£) using the historical cost convention.
Going Concern
The trustees consider that there are no material uncertainties about the charities, ability to continue as
a going concern.
Although the balance sheet reports net current liabilities of £107,655, creditors due within one year
includes £72,089 of gym income in advan￿ which will reverse to the Statement of Financial Activities
in 2025.
The board considers the current cost of living crisis as the current challenge and are working with the
Centre Manager on how the charity can support the local community whilst being fully operational.
The board are hopeful given the future plans detailed in the trustees report that we will see a healthy
position in 2025 and 2026.
The trustees therefore continue to adopt the going concem basis in preparing the financial statements.
Income
Ail income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that Ihe income will be received and the amount can be measured reliably.
Total incoming resources is the amount derived from the provision of goods and services. and stated
after trade discounts, other sales taxes and net of VAT.
The following specific policies are applied to particular categories of income..
Voluntary income, donations and legacies. is received by way of grants and is included in full in the
Stalement of Financial Activities when re￿1Vable. Grants, where entitlement is not conditional on the
delivery of a specific performance by the charity, are recognised when the charity becomes
unconditionally entitled to the grant.
Activities for generating funds comprises of income generated from the provision of recreation and
leisure facilities and is accounted for when the provision of such goods and services have been made.
Some gym income is received as an annual or fixed period membership and is apportioned to the
period it relates.
Page 15
continued...

Rlbble Valley Sports and Recreatlon
Trading as Roefield Leisure
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
ACCOUNTING POLICIES - continued
Income
Charitable activities includes income from grants and contracts for services in relation to providing
recreation and leisure facilities.
Income from contracts for services is accounted for when invoiced and in line with delivery of the
project.
Grants, where entitlement is conditional yet the conditions are within the charity's control and there is
sufficient evidence that the conditions can be met. are recognised when the charity becomes entitled to
the grant. Grants are treated as restricted funds where the provider has specified how the grant should
be utilised.
Investment income is included when receivable.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
It is the opinion of the trustees that all costs are directly attributed towards the cost of running the
ntre. therefore all support costs have been allocated to this activity.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life or. if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to leasehold property
Plant and machinery
Fixtures and fittings
Gym equipment
5 % on cost and over the term of the lease
250/0 on reducing balance
33 % on reducing balance
Straight line over 5, 10 or 15 years and over the term of
the lease
The charity operates from land and buildings owned by Ribble Valley Borough Council.
Fixed assets are included at cost and will not be capitalised if the cost is below £100.
Stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for
obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Page 16
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Hlre purchase and leaslng commltments
Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet.
Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held
under finance leases are depreciated over their estimated useful lives or the lease term. whichever is
shorter.
The interest element of these obligations is charged to the Statement of Financial Activities over the
relevant period. The capilal element of the future payments is treated as a liability.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Treatment of Irrocovarable vat
Irrecoverable input vat is calculated in line with partial exemption rules.
DONATIONS AND LEGACIES
30.9.24
30.9.23
Donations
Clitheroe Town Council
28.500
12,500
25,000
41,000
25,000
ACTivrriES TO GENERATE FUNDS
30.9.24
30.9.23
Aerobics
Vending machines and cafe income
Court hire
Climbing wall
Gym
Sauna
Other income
School
3,478
11,351
109,365
164
628.883
1.482
205
19,307
4,074
10.603
87.442
1.215
544.683
1,687
386
27,132
774,235
677,222
A proportion of income is received as annual or fixed period mem bership which is apportioned into the
period it relates. During the year £72,089 (2023 - £71,808) was deferred to future years.
Page 17
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Financial Statements - contlnued
for the Year Ended 30 September 2024
INVESTMENT INCOME
30.9.24
30.9.23
Deposit account interest
1.140
1,278
INCOME FROM CHARITABLE ACTIVITIES
30.9.24
30.9.23
Activity
Recreation and leisure
Recreation and leisure
Contracts for services
Grants
30,537
183.254
33.463
151,468
213,791
184,931
Grants received, included in the above, are as follows..
30.9.24
30.9.23
Lancashire County Council (HAF and PASTA)
Other
98,254
85.000
123,765
27,703
183.254
151,468
RAISING FUNDS
Activities to generate funds
30.9.24
30.9.23
Staff costs
Activity providers
Vending machine and cafe purchases
Equipment and associated repairs
Other fundraising trading costs
Unrecoverable VAT
Allian￿ Leisure share
232,600
89,230
10,656
22,225
30,947
23.761
34,328
230,183
97.949
7.860
25,385
23,112
18,155
22,568
443,747
425.212
Page 18
continued...

Ribble Valley Sports and Recreation
Tradlng as Roefleld Lelsure
Notes to the Financlal Statements - contlnued
for the Year Ended 30 September 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 9)
Recreation and leisure
534.135
SUPPORT COSTS
General
overheads
Governance
costs
Totals
Recreation and leisure
523,910
10,225
534,135
10. NEf INCOMEI(EXPENDtTURE)
Net incomel{expenditure) is stated after chargingl(crediting):
30.9.24
30.9.23
Depreciation - owned assets
Depreciation - assets on hire purchase contracts and finance leases
(Deficit)Isurplus on disposal of fixed assets
25,075
19,885
504
18.838
6,631
{4,243)
11. AUDITORS. REMUNERATION
30.9.24
30.9.23
Fees payable to the charity's auditors for the audit of the charitls
financial statements
Auditors, remuneration for non audit work
3.500
6,725
4,250
6,125
12. TRUSTEES. REMUNERATION AND BENEFITS
The trustees all give freely their time and expertise without any form of remuneralion or other benefit in
cash or kind (2023 - £nil).
Trustees. expenses
There were no trustees, expenses paid for the year ended 30 September 2024 nor for the year ended
30 September 2023.
Page 19
continued...

Ribble Valley Sports and Recreation
Tradlng as Roefleld Lelsure
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
13. STAFF COSTS
30.9.24
30.9.23
Wages and salaries
Social security costs
Other pension costs
450,600
29,919
8,284
492,216
30,178
8,306
488,803
530.700
The average monthly number of employees during the year was as follows:
30.9.24
20
10
30.9.23
19
16
Fundraising trading
Support costs
30
35
Key management personnel comprise the trustees and centre manager. The total employment
benefits of the key management personnel for the year to September 2024 was £62,582 (2023
£60,206).
No other employees had employee benefits in excess of £60,000 (2023 - £nil).
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,000
25,000
Charltable activities
Recreation and leisure
52,866
132,065
184.931
Activities to generate funds
Investment income
677,222
1,278
677,222
1.278
Total
756.366
132,065
888,431
EXPENDITURE ON
Raising funds
326,070
99.142
425.212
Charltablé activities
Recreation and leisure
487,997
28,514
516,511
Total
814,067
127.656
941.723
NET INCOMEI(EXPENDITURE)
(57,701)
4,409
(53,292)
RECONCILIATION OF FUNDS
Total funds brought forward
115,130
306,969
422,099
Page 20
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Financial Statemonts - continued
for the Year Ended 30 September 2024
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
fund
funds
Total
funds
TOTAL FUNDS CARRIED FORWARD
57,429
311,378
368,807
15. TANGIBLE FIXED ASSETS
Improvements
to
leasehold
property
Fixtures
and
fittings
Plant and
machinery
Gym
equipment
Totals
COST
At 1 October 2023
Additions
Disposals
760.589
61,539
177.438
6.700
204,916
2,705
(24,700)
1.149,643
64.244
{34,717)
(8,980)
{1,037)
At 30 September 2024
822,128
168,458
5,663
182,921
1.179.170
DEPRECIATION
At 1 October 2023
Charge for year
Eliminated on disposal
90,841
12,712
156,666
5,195
(8,640)
5,444
414
(872)
73,467
26,639
(24,700)
326,418
44.960
(34.212)
At 30 September 2024
103.553
153.221
4,986
75.406
337.166
NET BOOK VALUE
At 30 September 2024
718,575
15,237
677
107,515
842,004
At 30 September 2023
669,748
20,772
1,256
131,449
823,225
Fixed assets are included at cost. There are no un-capitalised fixed assets.
Fixed assets, included in the above, which are held under finance leases are as follows:
Gym
equipment
COST
At 1 October 2023 and
30 September 2024
99.417
DEPRECIATION
At 1 October 2023
Charge for year
6.631
19.885
At 30 September 2024
26,516
NET BOOK VALUE
At 30 September 2024
72.901
AI 30 September 2023
92.786
Page 21
continued...

Ribble Valley Sports and Recreation
Trading a5 Roefield Leisure
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
16. STOCKS
30.9.24
30.9.23
Stock
1,127
1,332
17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24
30.9.23
Trade debtors
Other debtors
VAT
Accrued income
Prepayments
1,173
17,447
5,900
14,463
1,095
4,014
8.210
5,812
3.484
27,916
33,682
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24
30.9.23
Bank loans and overdrafts (see note 20)
Other loans (see note 20)
Finance leases (see note 21)
Trade creditors
Social security and other taxes
VAT
Accrued expenses
Income in advance
19,591
14,098
19,883
26,194
8,149
76
36.925
72,089
18,581
22,546
19,883
41,042
7,839
28.070
71,808
197,005
209,769
19. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24
30.9.23
Bank loans (see note 20)
Other loans (see note 20)
Finan￿ leases (see note 21)
39,720
220,516
53,022
59,311
254.113
72.905
313,258
386.329
Page 22
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Not6s to th• Financial Statements - continued
for the Year Ended 30 September 2024
20. LOANS
An analysis of the maturity of loans is given below..
30.9.24
30.9.23
Amounts falling due within one year on demand:
Natwest Bounce Back loan
Natwest Business Loan
RVBC loan
Bowland Trust loan
10.268
9,323
14,098
10.015
8.566
13,546
9,000
33,689
41,127
Amounts falling between one and two years:
Natwest Bounce Back loan
Natwest Business Loan
RVBC loan
Bowland Trust loan
9,640
10,147
14,673
19,908
9,323
14,098
9,000
34,460
52,329
Amounts falling due belween two and five years:
Natwest Business Loan
RVBC loan
Bowland Trust loan
19,933
47,706
30.080
45,837
10.500
67.639
86,417
Amounts falling due in more than five years:
Repayable by instalments..
RVBC loan
158,137
174.678
The loan terms are as follows:
Bowland Trust loan - This loan has been written off by the loan provider and the balance of £28.500
has been transferred to donations received.
RVBC loan - This loan has an interest rate of 4.036/0 pla and is payable monthly. It was due to be paid
twice a year but was laler negotiated to be paid monthly. Due to the pandemic, an 18 month
repayment holiday was agreed with RVBC but this ended in October 2021 and monthly repayments
have been made since..
This loan is now due to be repaid by 30 September 2037 (previously March 2036).
Natwest Bounce Back Loan - This loan has an interest rate of 2.50/0 pla and is payable monthly.
The loan is guaranteed from the UK Government under the Bounce Back Loan Scheme. and is due to
be repaid by August 2026.
Natwest Small Business Loan _ This loan has an interest rate of 8.50/0 pla and is payable monthly.
The loan was used to fund part of the investment in the new gym equipment.
All loan repayments due in the year have been met.
Page 23
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Financial Statements - continued
for the Year Ended 30 September 2024
21. LEASING AGREEMENTS
Minimum lease payments fall due as follows:
Finance leases
30.9.24
30.9.23
Gross obligations repayable:
Within one year
Between one and five years
25,328
67,541
25,328
92,869
92,869
118,197
Finance charges repayable:
Within one year
Be￿een one and five years
5,445
14,519
5,445
19,964
19,964
25,409
Net obligations repayable..
Within one year
Between one and five years
19,883
53.022
19,883
72,905
72,905
g2,788
NOn-Can￿lIable
operating leases
30.9.24
30.9.23
Within one year
Between one and five years
3,426
9,627
2,360
7,990
13,053
10,350
Page 24
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Flnancial Statements - contlnued
for the Year Ended 30 September 2024
22. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
1.10.23
At
30.9.24
Unrestricted funds
General fund
57,429
4,127
5,775
67.331
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Activities & Food Programme
{HAF)
Play and Skills at Teatime Activities
Programme (PASTA)
Purchase of electric bikes
Creation of a new spinning room
218,328
64.340
(3,335)
(1.814)
214.993
62.526
16.041
(314)
1,455
17,182
4,787
7,882
(4,682)
652
(7,882)
757
58,302
58,302
311.378
48,157
(5.775)
353,760
TOTAL FUNDS
368,807
52.284
421.091
Net movement in funds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
846,912
{842,785)
4.127
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Activities & Food Programme
(HAF)
Play and Skills at Teatime Activities
Programme (PASTA)
Creation of a new spinning room
(3,335)
(1.814)
(3,335)
(1.814)
98,254
(98,568)
(314)
5,000
80,000
(9,682)
(21,698)
(4.682)
58.302
183,254
(135,097)
48.157
TOTAL FUNDS
1,030,166
(977,882)
52,284
Page 25
continued...

Rlbble Valley Sports and Recreatlon
Tradlng as Roefleld Lelsure
Notes to the Financial Statements - continu
for the Year Ended 30 September 2024
22.
MOVEMENT IN FUNDS . continued
Comparatives for movoment In funds
Net
movement
in funds
At
1.10.22
At
30.9.23
Unrestricted funds
General fund
115,130
(57,701)
57,429
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Activities & Food Programme
(HAF)
Play and Skills at Teatime Activities
Programme {PASTA}
Purchase of electric bikes
221,662
66,154
(3,334)
(1,814)
218,328
64,340
15.660
381
16.041
3.493
1,294
7,882
4,787
7.882
306.969
4,409
311.378
TOTAL FUNDS
422.099
(53,292)
368,807
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrèstricted funds
General fund
756,367
{814,068)
(57,701)
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Activities & Food Programme
(HAF)
Play and Skills at Teatime Activities
Programme (PASTA)
Purchase of electric bikes
(3,334)
(1,814)
(3.334)
(1,814)
112,099
(111.718)
381
11,666
8,299
{10,372)
(417)
1,294
7,882
132,064
{127,655)
4.409
TOTAL FUNDS
888,431
(941,723)
(53.292)
Page 26
continued...

Rlbble Valley Sports and Recreation
Tradlng as Roefleld Lelsure
Notes to the Financial Statements - ¢ontinu•d
for the Year Ended 30 Septembor 2024
22. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
1.10.22
At
30.9.24
Unrestricted funds
General fund
115.130
(53,5741
5,775
67,331
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Activities & Food Programme
(HAF)
Play and Skills at Teatime Activities
Programme (PASTA)
Purchase of electric bikes
Creation of a new spinning room
221.662
66.154
(6,6691
(3,6281
214,993
62,526
15.660
67
1,455
17.182
3.493
(3,3881
7,882
58,302
652
(7,882)
757
58,302
306,969
52,566
(5,775)
353,760
TOTAL FUNDS
422.099
(1.008)
421,091
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,603,279
(1,656,853)
(53.574)
Restricted funds
2015 Refurbishment
2018 Facility improvements
Holiday Aclivities & Food Programme
(HAF)
Play and Skills at Teatime Activities
Programme (PASTA)
Purchase of electric bikes
Creation of a new spinning room
(6,669)
(3,628)
(6.669)
(3,628)
210,353
(210.286)
67
16,666
8,299
80,000
{20,054)
{417)
{21,698)
(3,388)
7,882
58,302
315,318
(262,752)
52,566
TOTAL FUNDS
1,918,597
(1 ,919,605)
(1,008)
Restricted funds comprises of the following:
Refurbishment- This grant was received for the refurbishment of the centre. It remains a restricted fund
as per the grant agreement. The funds have been spent in full on fixed assets and the balance of
£214.993 will be written off over the useful economic life of the asset concerned.
Page 27
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Flnanclal Statements - continued
for the Year Ended 30 September 2024
22.
MOVEMENT IN FUNDS - continued
Facility improvement: This grant was received for centre improvements. It remains a restricted fund as
per the grant agreement. The funds have been spent in full on fixed assets and the balance of £62,526
will be written off over the useful economic lrfe of the asset concerned.
Holiday activities and food programme (HAF): This grant was received to facilitate the provision of
school holiday activities and food programme for school aged children, for the year to 31 March 2025.
This grant is restricted per the agreement and the grant period will cease after the 2024 Christmas
school holiday. The balance of £11,182 in restricted funds has been used after the year end to fund the
provision of activities and food during the 2024 Christmas school holiday.
Play and skills at teatime activities {PASTA): This grant was received to facilitate the provision of after
school activities to children aged 5 to 8.
This grant is restricted per the agreement and the grant period will cease on 31 March 2025. The
balance of £757 in restricted funds has been used after the year end to fund the provision of these
activites up to the cessation of the agreement.
Purchase of electric bikes: This grant was received for the purchase of electric bikes. As the grant has
now been spent in full and there are no further restrictions on the grant, the assets have now been
transferred to general funds.
Creation of a new spinning room.. This grant was received from Ribble Valley Borough Council as part
of the UK Shared Prosperity Fund for the creation of a new spinning room. It remains as a restricted
fund as per the grant agreement. The grant period ends on 31 March 2025 and will be transferred to
general funds.
Transfers between funds
Holiday Activities & Food Programme (HAF) - This transfer relates to the overspend on the grant to 31
March 2024.
Play and Skills at Teatime Activities Programme (PASTA) - This transfer relates to the overspend on
the grant to 31 March 2024.
Purchase of electric bikes - This transfer relates to the grant which was recetved for the purchase of
electric bikes. As the grant has now been spent in full and there are no further restrictions on the grant,
the assets have now been transferred to general funds.
23. EMPLOYEE BENEFIT OBLIGATIONS
At the year end £2,518 of pension contributions was due to be paid over to the pension provider (2023
- £2,381).
Page 28
continued...

Ribble Valley Sports and Recreation
Trading as Roefield Leisure
Notes to the Financial Statements - contlnued
for the Year Ended 30 S6ptember 2024
24. RELATED PARTY DISCLOSURES
During the year the trustees paid the charity for gyrn and sessional membership at market value, and
there were no amounts outstanding at the year end.
25. ULTIMATE CONTROLLING PARTY
The charity is controlled by members of the board. No member is entitled to more than one vote.
Page 29

Rlbble Valley Sports and Recreatlon
Tradlng as Roefield Leisure
Detalled Statement of Financial Activities
for the Year Ended 30 September 2024
30.9.24
30.9.23
INCOME AND ENDOWMENTS
Donations and legaciès
Donations
Clitheroe Town Council
28,500
12,500
25,000
41,000
25.000
tivities to generate funds
Aerobics
Vending machines and cafe income
Court hire
Climbing wall
Gym
Sauna
Other income
School
3.478
11.351
109.365
164
628,883
1,482
205
19.307
4.074
10.603
87.442
1.215
544.683
1.687
386
27,132
774,235
677,222
Investment income
Deposit account interest
1,140
1.278
Charitsble activities
Contracts for services
Grants
30,537
183.254
33,463
151,468
213.791
184,931
Total incomlng resources
1.030,166
888,431
EXPENDrruRE
Activities to generate funds
Wages
Social security
Activity providers
Vending machine and cafe purchases
Equipment and associated repairs
Other fundraising trading costs
Unrecoverable VAT
Alliance Leisure share
219,213
13,387
89,230
10,656
22.225
30.947
23.761
34,328
218.044
12.139
97.949
7.860
25.385
23.112
18.155
22.568
443,747
425,212
Support costs
General overheads
Wages
Carried forward
231,387
231,387
274,172
274,172
This page does not form part of the statutory financial statements
Page 30

Ribblo Valley Sports and Recreatlon
Trading as Roefield Leisure
Detailed Statement of Financial Activities
for the Year Ended 30 September 2024
30.9.24
30.9.23
General overheads
Brought forward
Social security
Pensions
Premises costs
Telephone
Postage and stalionery
Advertising
Sundries
General maintenance
Training
Legal and professional fees
Bank charges
Loan interest
Bad debts
Computer costs
Improvements to leasehold property
depreciation
Plant and machinery depreciation
Fixtures and fittings depreciation
Gym equipment depreciation
{Profit)Iloss on sale of tangible fixed assets
Leasing interest
231,387
16,532
8,284
71,070
2,011
6,290
13,912
15,133
43,449
16,064
18,843
3,060
13,837
274,172
18,039
8,306
75,450
2.353
6,044
10,307
14,813
19,472
11.172
14.278
2.868
11,914
1.400
12.327
13,131
12,710
5,195
414
26,639
504
5.445
10,559
2,835
471
11,604
(4,243)
1.995
523,g10
506.136
Governance costs
Auditors, remuneration
Auditors. remuneration for non audit work
3.500
6,725
4,250
6,125
10,225
10,375
Total resources expended
977,882
941,723
Net incomel{expendlture)
52,284
{53.292)
This page does not form part of the statutory financial statements
Page 31