| CONTENTS | Page | |||
| Trustees' report (including directors' |
report and | strategic | report) | 1-14 |
| Statement oftrustees' responsibilities |
15 | |||
| Independent auditor's report |
16-18 | |||
| Consolidated statement offinancial |
activities (including | income and | 19 | |
| expenditure account) |
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| Charity statement offinancial activities (including |
income and | 20 | ||
| expenditure account) |
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| Consolidated balance sheet |
21 | |||
| Charity balance sheet | 22 | |||
| Consolidated statement ofcash flows |
23 | |||
| Charity statement ofcash flows | 24 | |||
| Notes to the financial statements | 25-41 | |||
| Additional information |
42 | |||
| Detailed charitable expenditure |
43 |
| The | advancement | advancement | of | The Charity delivers the local school swimming service, with much |
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|---|---|---|---|---|---|---|
| education | ofthe 2020/21 not possible due to the impact ofCOVID-19. | |||||
| KAL's own learn to swim swimming lesson programme was |
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| previously provided to some 7,000 young people taking part in |
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| regular swimming lessons. Again, this product was largely on hold |
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| during 2020/21. | ||||||
| KAL's other coached activities, such as tennis, at both junior and |
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| adult level was also not able to take part during 2020/21. | ||||||
| In more normal times all activities would have been available to |
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| all group ofthe local community, with pricing discounts provided |
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| via the local Kirklees Passport scheme. | ||||||
| KAL staff would normally receive training in a wide range of |
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| aspects, including health 5 safety, safeguarding, KAL's corporate |
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| induction, etc. with this training also being postponed while the |
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| majority ofstaff were in furlough. | ||||||
| The | advancement | of | health | KAL's new overall focus is to develop the Charity as a preventive | ||
| health service, to both seek a new customer base and also to |
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| contribute towards improving local health inequalities, in |
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| particular attracting those from targeted demographic |
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| communities to make use of the sites and products provided by |
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| KAL. | ||||||
| COVID-19 allowed KAL to reconsider our strategic approach and |
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| the resources needed to deliver this, with initially, a Health |
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| Partnership Manager appointed to KAL, before being followed by |
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| Page | l 4 |
| ~ ~ |
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|---|---|---|---|---|---|---|
| a new Volunteer Coordinator, with volunteers viewed as a key |
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| approach for KALto increase its' capacity with. | ||||||
| KAL has partnered with the University of Huddersfield's School of |
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| Human 5 Health Sciences to develop a number of Standard |
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| Evaluation Frameworks (SEFs)to help ensure that the Charity can |
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| clearly demonstrate the impact being of its services and products. |
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| KAL's initial health g wellbeing products are due to be launched |
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| during 2021/22. | ||||||
| The | advancement | of | The Charity and Kirklees Council have been engaged during |
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| citizenship | and | community | 2020/21 with developing a joint Partnership Framework to try to |
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| development | outline the ways of working and areas which the Council would |
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| like to encourage the Charity to develop. This includes a |
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| requirement to consider the contribution that KAL can make |
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| towards addressing inequalities and, as noted above, how KAL |
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| can attract the various representative groups o the Kirklees |
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| community feel welcome. |
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| This work will involve working with a range of community |
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| agencies and partners to ensure that KAL link effectively and |
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| avoids duplication. | ||||||
| Free fitness membership for Care Leavers and targeted other |
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| individuals continues to be provided. |
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| The | advancement | of | The Charity works closely with a number ofsignificant local sports |
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| amateur | sport | clubs that make use ofthe facilities managed by the Charity. This |
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| includes athletics clubs; a range of swimming clubs;; tennis club; |
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| golf club; and a major local football club. | ||||||
| KAL is a key partner on the local strategic partnership for sport |
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| and wider physical activity- "Everybody Active" and the Kirklees |
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| Active Schools sub-group. | ||||||
| At Lockwood Park, KAL is a tenant on the site where Huddersfield |
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| Rugby Union Club is based, alongside local hockey teams. |
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| KAL also hosts local multi-sports VCS organisations, assisting |
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| them where possible. | ||||||
| The | advancement | of | Reducing CO2 emissions and being as efficient as possible with |
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| environmental | protection | or | energy consumption continues to be a key component of KAL's |
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| improvement | approach, with considerable investment continuing to be made |
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| to ensure emissions remain low for the type oforganisation and |
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| facilities operated. | ||||||
| Clearly one ofthe few positive areas due to the COVID-pandemic, | ||||||
| with energy use and, in turn, CO2 emissions being considerably |
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| below normal levels. Unfortunately, COVID requirements |
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| regarding ventilation ofareas means that there is likely to be an |
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| increase in the level ofCO2 emissions upon reopening. |
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| The relief | of those | in need, | Discounted pricing, accessible facilities and the breadth ofactivity |
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| by reason | of youth, | age, | ill | opportunity on offer ensure that KAL is accessible to various |
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| health, | disability, | financial | customer groups across the Kirklees community. |
| hardship | or | other | — | Examples include the free fitness membership offer highlighted |
|---|---|---|---|---|
| disadvantage | above for care leavers, etc, while the Charity also support worthy |
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| local groups, such as with disadvantaged young parents and their |
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| families from the local Home-Start group and supporting them to |
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| make use of their local leisure facilities. KAL's support of the |
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| Uniform Exchange scheme, where collection points in KAL sites |
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| allow customers to pass to Uniform Exchange school uniforms to |
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| re-cycle to those most in need, and of the local Forget Me Not |
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| Children's Hospice are further examples of where KAL support |
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| the disadvantaged. | ||||
| This work has been placed on hold during the COVID19 |
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| pandemic. | ||||
| As part of KAL's contribution towards the COVID-19 pandemic, a |
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| significant number (c.35) of KAL's staff were seconded to work |
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| within children's homes and with children in need of additional |
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| support. This proved to be a very positive experience for the KAL |
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| staff involved. |
| 1. | Putting People First (Service) | KAL recruits and |
retains great staff, offering a first-class |
|---|---|---|---|
| rewards package |
and striving to provide employees with |
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| the learning and |
skills they need. KAL offers excellent |
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| customer service |
to our customers, helping them reach |
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| their activity goals | and make the most oftheir leisure time, | ||
| within a high quality, safe environment. | |||
| 2. | Helping More People become | KAL is a major contributor to improving the health and |
|
| More Active (Products) | wellbeing of local |
communities through the promotion of |
| Financial Review | ||||||||
|---|---|---|---|---|---|---|---|---|
| The table below summarises | the group's financial | performance: | ||||||
| 2020/21 | 2019/20 | |||||||
| f000 | f000 | |||||||
| INCOME | ||||||||
| From customers | 2,646 | 13,612 | ||||||
| From customers ofsubsidiary | 150 | 334 | ||||||
| 2,796 | 13,946 | |||||||
| Investment income |
10 | |||||||
| Funding by Kirklees MC |
4,770 | 1,161 | ||||||
| Other funding | 3 | 654 | ||||||
| 11 | 222 | 15117 | ||||||
| EXPENDITURE | ||||||||
| Staff costs, including self-employed |
instructors | 7,443 | 9,189 | |||||
| Other costs incurred by KAL |
3,759 | 6,047 | ||||||
| Costs incurred by KALT |
116 | 251 | ||||||
| 11 | 318 | 15487 | ||||||
| EXCESS OF EXPENDITURE | OVER INCOME, | BEFORE THE EFFECTS OF THE | ~96 | 370 | ||||
| DEFINED BENEFIT PENSION | SCHEME | |||||||
| EFFECTS OF THE DEFINED BENEFIT PENSION | SCHEME | |||||||
| Current year charge | (1,409) | (2,184) | ||||||
| Re-measurement gain/ (loss) |
7 | 626 | 377 | |||||
| 9 | 035 | 1807 | ||||||
| NET MOVEMENT IN FUNDS |
BEFORE | TAX | (9,131) | (2,177) | ||||
| Corporation Tax charge on |
KALT | |||||||
| NET MOVEMENT IN FUNDS |
AFTER TAX | (9,130) | (2,182) | |||||
| FUNDS BROUGHT FORWARD | 11779 | 9 597 | ||||||
| FUNDS CARRIED FORWARD | 20 | 909 | 11779 | |||||
| Comprising: | ||||||||
| Charity reserves, excluding |
pension | liability | 964 | 1,053 | ||||
| Subsidiary reserves |
15 | |||||||
| Total Funds, excluding pension |
liability | 973 | 1,068 | |||||
| Pension deficit | 21 | 882 | 12847 | |||||
| Total Funds | 20 | 909 | 11779 |
| As of | the KAL Board meeting | the KAL Board meeting | the KAL Board meeting | in March | in March | in March | 2021, | the major | corporate | corporate | risks facing | KAL | KAL | were | identified | as follows: | as follows: | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ref | Risk | Comment | |||||||||||||||||
| 1 | COVID-19 | Continuing | to manage the |
day-to-day | impact | of | the | ||||||||||||
| pandemic | upon the Charity. | ||||||||||||||||||
| KAL's Medium | Term Financial | Plan | Relating | to | the medium term |
financial | viability | of | the | ||||||||||
| Charity. | |||||||||||||||||||
| Economic | Climate | Acknowledging the ongoing difficult |
local | financial | position | ||||||||||||||
| facing many |
local | organisations | and | individuals, | with | ||||||||||||||
| increasing | poverty | levels and |
inequalities, | all | now | ||||||||||||||
| exacerbated | due to COVID-19. | ||||||||||||||||||
| Challenges | around | KAL | site | re- | Ensuring | a safe and |
effective | reopening | of the | sites | and | ||||||||
| openings | after | C-19lockdown | lifted | services managed by |
the Charity. | ||||||||||||||
| 5 | National | Living | Wage | & | National | The financial |
impact | upon the |
charity | of the | ongoing, | ||||||||
| Page | ( 13 |
| Minimum Wage |
Minimum Wage |
significant | NLW/ | NMW | NMW | increases. | increases. | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KC financial | position | Significantly | negatively | impacted upon |
by COVID-19 and how | |||||||||
| the Charity |
can | look | to | improve | this | within | a continuing | |||||||
| challenging | environment. | |||||||||||||
| Competitors | opening | up | in | the | ||||||||||
| local area and |
Market | |||||||||||||
| Management | in mitigation | |||||||||||||
| School Swimming | Continuing | to ensure | the | effective embedding | ofthis service | |||||||||
| into the Charity. | ||||||||||||||
| Low staff morale | ||||||||||||||
| 10 | Huddersfield | Leisure Centre | As the flagship |
site | provided by the |
Charity, | the need to | |||||||
| make sure |
it provided | safe leisure | opportunities for local |
|||||||||||
| people and | was | financially | efficient. |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Restricted | |||||
| funds | Funds | Total | Total | ||||
| f | E | f | E | ||||
| Income and endowments | from: | ||||||
| Charitable activities |
2,646,146 | 2,646,146 | 13,612,107 | ||||
| Other trading activities |
149,833 | 149,833 | 334,255 | ||||
| Investments | 1,907 | 1,907 | 10,204 | ||||
| Coronavirus Job Retention |
Scheme | 2,867,463 | 2,867,463 | ||||
| Other | 5,203,691 | 352,656 | 5,556,347 | 1,161,241 | |||
| Total income | 10,869,040 | 352,656 | 11,221,696 | 15,117,807 | |||
| Expenditure on: |
|||||||
| 6 | Raising funds | 157,383 | 157,383 | 308,237 | |||
| 6 | Charitable activities |
12,187,107 | 383,217 | 12,570,324 | 17,363,135 | ||
| Total expenditure | 12,344,490 | 383,217 | 12,727,707 | 17,671,372 | |||
| Net income/(expenditure) | -1,475,450 | -30,561 | -1,506,011 | -2,553,565 | |||
| Other recognised gains/(losses): | |||||||
| 24 | Re-measurement gain/(loss) |
on defined | |||||
| benefit pension scheme | -7,626,000 | -7,626,000 | 377,000 | ||||
| Net movement in funds before tax |
-9,101,450 | -30,561 | -9,132,011 | -2,176,565 | |||
| Corporation tax charge on |
subsidiary | 1,435 | 1,435 | -4,556 | |||
| 21 | Net movement in funds after tax |
-9,100,015 | -30,561 | -9,130,576 | -2,181,121 | ||
| Reconciliation offunds: |
|||||||
| 21 | Total funds brought forward |
-12,038,815 | 260,003 | -11,778,812 | -9,597,691 | ||
| 21 | Total funds carried forward | -21,138,830 | 229,442 | -20,909,388 | -11,778,812 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Restricted | |||||
| funds | Funds | Total | Total | ||||
| f | E | E | f | ||||
| Income and endowments | from: | ||||||
| Charitable activities |
2,646,146 | 2,646,146 | 13,612,107 | ||||
| Other trading activities |
41,100 | 41,100 | 71,584 | ||||
| Investments | 1,906 | 1,906 | 9,838 | ||||
| Coronavirus Job Retention |
Scheme | 2,867,463 | 2,867,463 | ||||
| Other | 5,203,691 | 352,656 | 5,556,347 | 1,161,241 | |||
| Total income | 10,760,306 | 352,656 | 11,112,962 | 14,854,770 | |||
| Expenditure on: |
|||||||
| 6 | Charitable activities |
12,228,207 | 383,217 | 12,611,424 | 17,420,745 | ||
| Total expenditure | 12,228,207 | 383,217 | 12,611,424 | 17,420,745 | |||
| Net income/(expenditure) | -1,467,901 | -30,561 | -1,498,462 | -2,565,975 | |||
| Other recognised gains/(losses): | |||||||
| 24 | Re-measurement gain/(loss) |
on defined | |||||
| benefit pension scheme | -7,626,000 | -7,626,000 | 377,000 | ||||
| Net movement in funds |
-9,093,901 | -30,561 | -9,124,462 | -2,188,975 | |||
| Reconciliation offunds: |
|||||||
| 21 | Total funds brought forward |
-12,053,790 | 260,003 | -11,793,787 | -9,604,812 | ||
| 21 | Total funds carried forward | -21,147,691 | 229,442 | -20,918,249 | -11,793,787 |
| ONSOL | IDATED BALANCE S |
H | EET A | S A | T31MARCH 2021 | ||
|---|---|---|---|---|---|---|---|
| Notes | 2021 | 2020 | |||||
| E | E | ||||||
| Fixed assets | |||||||
| 13 | Tangible assets | 1,141,705 | 1,552,090 | ||||
| 1,141,705 | 1,552,090 | ||||||
| Current assets | |||||||
| 15 | Stocks | 24,568 | 31,899 | ||||
| 16 | Debtors | 1,033,801 | 206,593 | ||||
| Cash at bank and in |
hand | 1,950,194 | 1,646,081 | ||||
| 3,008,563 | 1,884,573 | ||||||
| 17 | Creditors: amounts | falling due within one year | -3,174,116 | -2,363,500 | |||
| Net current assets | -165,553 | -478,927 | |||||
| Total assets less current | liabilities | 976,152 | 1,073,163 | ||||
| 18 | Creditors: amounts | falling due after more than one year | |||||
| 20 | Provision for liabilities | -3,540 | -4,975 | ||||
| Net assets excluding | pension | liability | 972,612 | 1,068,188 | |||
| 24 | Defined benefit pension | liability | -21,882,000 | -12,847,000 | |||
| Net (liabilities) | -20,909,388 | -11,778,812 | |||||
| Charity Funds | |||||||
| Unrestricted funds |
excluding | pension deficit | 734,309 | 793,210 | |||
| Charity Trading Subsidiary | 8,861 | 14,975 | |||||
| Designated funds |
|||||||
| Total unrestricted | funds | before pension deficit | 743,170 | 808,185 | |||
| 24 | Pension deficit | -21,882,000 | -12,847,000 | ||||
| 21 | Total unrestricted | funds | -21,138,830 | -12,038,815 | |||
| 21 | Restricted funds | 229,442 | 260,003 | ||||
| Total charity deficit | -20,909,388 | -11,778,812 |
| HARIT | Y BALANCE SHEET | AS | AT | 31M | ARCH 2021 | ||
|---|---|---|---|---|---|---|---|
| Notes | 2021 | 2020 | |||||
| E | f | ||||||
| Fixed assets | |||||||
| 13 | Tangible assets | 1,118,644 | 1,520,826 | ||||
| 14 | Investments | 2 | 2 | ||||
| 1,118,646 | 1,520,828 | ||||||
| Current assets | |||||||
| 15 | Stocks | 24,568 | 27,320 | ||||
| 16 | Debtors | 1,138,907 | 271,070 | ||||
| Cash at bank and in | hand | 1,916,340 | 1,607,346 | ||||
| 3,079,815 | 1,905,736 | ||||||
| 17 | Creditors: amounts | falling due within one year | -3,234,710 | -2,373,351 | |||
| Net current assets | -154,895 | -467,615 | |||||
| Total assets less current | liabilities | 963,751 | 1,053,213 | ||||
| 18 | Creditors: amounts | falling due after more than one year | |||||
| Net assets excluding | pension | liability | 963,751 | 1,053,213 | |||
| 24 | Defined benefit pension | liability | -21,882,000 | -12,847,000 | |||
| Net (liabilities) | -20,918,249 | -11,793,787 | |||||
| Charity Funds | |||||||
| Unrestricted funds |
excluding | pension deficit | 734,309 | 793,210 | |||
| Designated funds |
|||||||
| Total unrestricted | funds | before pension deficit | 734,309 | 793,210 | |||
| 24 | Pension deficit | -21,882,000 | -12,847,000 | ||||
| 21 | Total unrestricted | funds | -21,147,691 | -12,053,790 | |||
| 21 | Restricted funds | 229,442 | 260,003 | ||||
| Total charity deficit | -20,918,249 | -11,793,787 |
| for the year ended | for the year ended | ||||
|---|---|---|---|---|---|
| 31MARCH 2021 | |||||
| 2021 | 2020 | ||||
| Note | f | f | |||
| 22 | Net cash flow from operating | activities | 361,441 | 19,244 | |
| Cash flow from investing | activities | ||||
| Payments to acquire tangible |
fixed assets | (64,179) | (629,852) | ||
| Receipts from sales oftangible | fixed assets | 10,958 | 50,508 | ||
| Interest received | 1,907 | 10,204 | |||
| Net cash flow from investing | activities | (51,314) | (569,140) | ||
| Cash flow from financing | activities | ||||
| Repayment offinance lease liabilities |
|||||
| Interest paid |
|||||
| Net cash flow from financing | activities | ||||
| Net increase/(decrease) | in cash and cash equivalents | 310,127 | (549,897) | ||
| Cash and cash equivalents | at | 1April 2020 | 1,640,006 | 2,189,903 | |
| Cash and cash equivalents | at | 31March 2021 | 1,950,133 | 1,640,006 | |
| Cash and cash equivalents | consists of: | ||||
| Cash at bank and in hand | 1,950,194 | 1,646,081 | |||
| Bank overdraft | (61) | (6,075) | |||
| Cash and cash equivalents | at | 31March 2021 | 1,950,133 | 1,640,006 |
| for the year ended | for the year ended | ||||
|---|---|---|---|---|---|
| 31MARCH 2021 | |||||
| 2021 | 2020 | ||||
| Note | f | f | |||
| 22 | Net cash flow from operating | activities | 360,309 | 72,789 | |
| Cash flow from investing | activities | ||||
| Payments to acquire tangible |
fixed assets | (64,179) | (600,298) | ||
| Receipts from sales oftangible | fixed assets | 10,958 | 50,508 | ||
| Interest received | 1,906 | 9,838 | |||
| Net cash flow from investing | activities | (51,315) | (539,952) | ||
| Cash flow from financing | activities | ||||
| Repayment offinance lease liabilities |
|||||
| Interest paid | |||||
| Net cash flow from financing | activities | ||||
| Net increase/(decrease) in cash and cash equivalents |
308,994 | (467,163) | |||
| Cash and cash equivalents | at | 1April 2020 | 1,607,346 | 2,074,509 | |
| Cash and cash equivalents | at | 31March 2021 | 1,916,340 | 1,607,346 | |
| Cash and cash equivalents | consists of: | ||||
| Cash at bank and in hand | 1,916,340 | 1,607,346 | |||
| Bank overdraft | |||||
| Cash and cash equivalents | at | 31March 2021 | 1,916,340 | 1,607,346 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| E | E | ||||
| Sale | ofgoods | and | services | 2,646,146 | 13,612,107 |
| 2,646,146 | 13,612,107 |
| 2021 | 2020 |
|---|---|
| f | E |
| 149,833 | 334,255 |
| 2021 | 2020 | ||
|---|---|---|---|
| E | E | ||
| Management | charge received from subsidiary | 41,100 | 57,610 |
| Deed ofgift | from subsidiary | 13,974 | |
| 41,100 | 71,584 |
| Group | Charity | Group | Charity |
|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 |
| f | f | f | E |
| 1,907 | 1,906 | 10,204 | 9,838 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| f | E | |||||
| Funding | provided | by Kirklees Metropolitan | Council | 4,769,728 | 1,161,241 | |
| Coronavirus | Business Support Grants | 433,963 | ||||
| National | Leisure | Recovery Fund | 352,656 | |||
| 5,556,347 | 1,161,241 |
| Support | Total | ||||||
|---|---|---|---|---|---|---|---|
| Staff costs | Other costs | Depreciation | costs | ||||
| Raising funds | f | f | f | f | |||
| Trading subsidiary | expenses | 89,842 | 16,439 | 8,203 | 42,899 | 157,383 | |
| Charitable activities |
|||||||
| Staff costs | 4,881,837 | 3,643,006 | 8,524,843 | ||||
| Transport costs | 4,891 | 13,105 | 17,996 | ||||
| Premises costs | 1,663,189 | 60,208 | 1,723,397 | ||||
| Supplies 5services | 286,000 | 793,766 | 466,361 | 534,254 | 2,080,381 | ||
| Kirklees Metropolitan | Council | ||||||
| service level agreements | 440 | 223,267 | 223,707 | ||||
| 5,167,837 | 2,462,286 | 466,361 | 4,473,840 | 12,570,324 | |||
| Total resources expended | 5,257,679 | 2,478,725 | 474,564 | 4,516,739 | 12,727,707 |
| f17,302,5 | 12)was attr | ibutable to |
unrestricted fun |
ds. | |||
|---|---|---|---|---|---|---|---|
| Support | Total | ||||||
| Charity | Staff costs f |
Other costs f |
Depreciation f |
costs f |
|||
| Charitable | activities | ||||||
| Staff costs | 4,881,837 | 3,684,106 | 8,565,943 | ||||
| Transport | costs | 4,891 | 13,105 | 17,996 | |||
| Premises costs | 1,663,189 | 60,208 | 1,723,397 | ||||
| Supplies 8 | services | 286,000 | 793,766 | 466,361 | 534,254 | 2,080,381 | |
| Kirklees Metropolitan | Council | ||||||
| service level agreements | 440 | 223,267 | 223,707 | ||||
| 5,167,837 | 2,462,286 | 466,361 | 4,514,940 | 12,611,424 | |||
| Total resources expended | 5,167,837 | 2,462,286 | 466,361 | 4,514,940 | 12,611,424 |
| Group | Raising | Charitable | |||||||
|---|---|---|---|---|---|---|---|---|---|
| funds | Activities | Total | |||||||
| f | f | f | |||||||
| Staff costs | 41,100 | 3,643,006 | 3,684,106 | ||||||
| Transport costs | 13,105 | 13,105 | |||||||
| Premises costs | 1,799 | 60,208 | 62,007 | ||||||
| Supplies and services | 534,254 | 534,254 | |||||||
| Kirklees Metropolitan | Council | ||||||||
| service level agreements | 223,267 | 223,267 | |||||||
| Total | 42,899 | 4,473,840 | 4,516,739 | ||||||
| Charity | Charitable | ||||||||
| Activities | Total | ||||||||
| f | f | ||||||||
| Staff costs | 3,684,106 | 3,684,106 | |||||||
| Transport costs | 13,105 | 13,105 | |||||||
| Premises costs | 60,208 | 60,208 | |||||||
| Supplies and services | 534,254 | 534,254 | |||||||
| Kirklees Metropolitan | Council | ||||||||
| service level agreements | 223,267 | 223,267 | |||||||
| Total | 4,514,940 | 4,514,940 | |||||||
| 8 | Audit fees - Group and | Charity | |||||||
| 2021 | 2020 | ||||||||
| f | f | ||||||||
| Auditor's remuneration |
—statutory | audit | 11,210 | 11,290 | |||||
| The above costs are | attributable | to | unrestricted | funds. |
| Group | Charity | Group | Charity | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 | ||||
| E | f | E | E | ||||
| Depreciation | oftangible | fixed assets | 474,563 | 466,361 | 469,941 | 463,246 | |
| Gain on sale | oftangible | fixed assets | (10,958) | (10,958) | (50,508) | (50,508) | |
| Operating | lease rentals | 232,124 | 232,124 | 232,124 | 232,124 |
| he reimbursement oftruste |
es' expenses was as follows: |
|||
|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | |
| Number | Number | E | E | |
| Travel | 237 |
| he average mo |
nthly number ofem |
ployees |
and full time equiv | alents (FTE) |
during the year | was as follows: |
|---|---|---|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 | |||
| Number | FTE | Number | FTE | |||
| Raising funds | 18 | 5.1 | 18 | 7.5 | ||
| Charitable activities |
646 | 282.8 | 730 | 307 | ||
| 664 | 287.9 | 748 | 314.5 | |||
| he total staff costs and employees' | benefits | were as follows: | ||||
| Group | Charity | Group | Charity | |||
| 2021 | 2021 | 2020 | 2020 | |||
| E | f | E | E | |||
| Wages and salaries | 6,461,303 | 6,382,144 | 7,396,357 | 7,300,979 | ||
| Social security | 375,607 | 372,598 | 454,846 | 451,122 | ||
| Defined benefit pension operating | costs | 1,641,537 | 1,633,863 | 2,494,736 | 2,486,455 | |
| Other payroll costs | 53,429 | 53,429 | 167,314 | 167,095 | ||
| Self-employed | instructors | 123,909 | 123,909 | 699,822 | 699,822 | |
| 8,655,785 | 8,565,943 | 11,213,075 | 11,105,473 |
| e numer oempoyees wo rece more than f60,000 is as follows: |
ve tota employee |
nets (excludi | ng employer pe |
sion costs) | |
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Number | Number | ||||
| E70,001 - E80,000 | 1 | 1 | |||
| E60,001 —E70,000 | 1 | 1 | |||
| 12 | Interest payable and similar charges | —Group and Charity | |||
| 2021 | 2020 | ||||
| E | E | ||||
| Interest on defined benefit pension | liability | 286,000 | 268,000 | ||
| 286,000 | 268,000 | ||||
| 13 | Tangible fixed assets | ||||
| Plant and | Fixtures and | ||||
| Group | equipment E |
Fittings f |
Total f |
||
| Cost: | |||||
| At 1April 2020 | 3,713,918 | 1,424,877 | 5,138,795 | ||
| Additions | 37,738 | 26,441 | 64,179 | ||
| Disposa Is | |||||
| At 31March 2021 | 3,751,656 | 1,451,318 | 5,202,974 | ||
| Depreciation: | |||||
| At 1April 2020 | 2,777,337 | 809,368 | 3,586,705 | ||
| Charge for the year | 321,068 | 153,496 | 474,564 | ||
| On disposals | |||||
| At 31March 2021 | 3,098,405 | 962,864 | 4,061,269 | ||
| Net Book value: | |||||
| At 31March 2021 | 653,251 | 488,454 | 1,141,705 | ||
| At 31March 2020 | 936,581 | 615,509 | 1,552,090 |
| 13 | Tangible fixed assets (continued) | |||
|---|---|---|---|---|
| Charity | Plant and | Fixtures and | ||
| Cost: | equipment f |
fittings f |
Totalf | |
| At 1April 2020 | 3,701,229 | 1,344,519 | 5,045,748 | |
| Additions | 37,738 | 26,441 | 64,179 | |
| Disposals | ||||
| At 31March 2021 | 3,738,967 | 1,370,960 | 5,109,927 | |
| Depreciation: | ||||
| At 1April 2020 | 2,774,508 | 750,414 | 3,524,922 | |
| Charge for the year | 318,980 | 147,381 | 466,361 | |
| On disposals | ||||
| At 31March 2021 | 3,093,488 | 897,795 | 3,991,283 | |
| Net Book value: | ||||
| At 31March 2021 | 645,479 | 473,165 | 1,118,644 | |
| At 31March 2020 | 926,721 | 594,105 | 1,520,826 | |
| 14 | Fixed asset investments | |||
| Equity | ||||
| Charity | in subsidiary | |||
| undertaking | Total | |||
| f | f | |||
| Cost: | ||||
| At 1April 2020 and 31March 2021 | ||||
| Carrying amount: | ||||
| At 31March 2021 | ||||
| At 1April 2020 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| f | f | ||||||
| Turnover | 5,830 | 334,255 | |||||
| Cost ofsales | (10,299) | (116,611) | |||||
| Gross profit | (4,469) | 217,644 | |||||
| Administration expenses |
(105,984) | (134,015) | |||||
| Management charge paid to Kirklees Active Leisure |
(41,100) | (57,610) | |||||
| Other operating | income | 144,003 | |||||
| Interest receivable 5similar income | 1 | 366 | |||||
| Net profit | (7,549) | 26,385 | |||||
| Deed ofgift to Kirklees Active Leisure | (13,974) | ||||||
| Tax on profit on | ordinary | activities | 1,435 | (4,556) | |||
| (6,114) | 7,855 | ||||||
| The assets and liabilities | ofthe subsidiary | were: | |||||
| Assets | 128,205 | 124,562 | |||||
| Liabilities | (119,342) | (109,585) | |||||
| Total net assets | 8,863 | 14,977 | |||||
| Aggregate share |
capital | and reserves | 8,863 | 14,977 | |||
| 15 | Stocks —Group | and Charity | |||||
| Group | Charity | Group | Charity | ||||
| 2021 | 2021 | 2020 | 2020 | ||||
| f | f | f | f | ||||
| Consumables | 4,825 | 4,825 | 8,205 | 7,577 | |||
| Goods for resale | 19,743 | 19,743 | 23,694 | 19,743 | |||
| 24,568 | 24,568 | 31,899 | 27,320 |
| Debtors | |||||
|---|---|---|---|---|---|
| Group | Charity | Group | Charity | ||
| 2021 | 2021 | 2020 | 2020 | ||
| f | f | f | f | ||
| Trade debtors | 474,107 | 473,578 | 71,104 | 62,225 | |
| Amounts | owed by subsidiary | 105,895 | 81,573 | ||
| Other debtors | 7,542 | ||||
| Prepayments | 144,889 | 144,629 | 115,160 | 114,485 | |
| Accrued | income | 414,805 | 414,805 | 12,787 | 12,787 |
| 1,033,801 | 1,138,907 | 206,593 | 271,070 |
| Group | Charity | Group | Charity | ||
|---|---|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 | ||
| E | E | f | f | ||
| Bank loans and overdrafts | 61 | 6,075 | |||
| Trade creditors | 250,259 | 248,498 | 151,023 | 147,961 | |
| Amounts owed to subsidiary |
70,022 | 32,888 | |||
| Other tax and social security | 174,053 | 173,574 | 69,736 | 63,686 | |
| Other creditors | 342,838 | 335,063 | 440,946 | 433,096 | |
| Accruals and deferred | income | 2,361,833 | 2,361,833 | 1,695,720 | 1,695,720 |
| 3,129,044 | 3,188,990 | 2,363,500 | 2,373,351 |
| Leases expiring: | Leases expiring: | 2021 f |
2020 f |
||
|---|---|---|---|---|---|
| Later than | one and not later than five years | 393,121 | 319,468 | ||
| Later than | five years | ||||
| 393,121 | 319,468 | ||||
| Deferred | taxation | ||||
| Group | Charity | Group | Charity | ||
| The movement in the deferred tax |
2021 | 2021 | 2020 | 2020 | |
| provision | during the year was: | E | f | f | f |
| Provision | brought forward |
4,975 | 419 | ||
| Profit and | loss account movement | ||||
| during the year | (1,435) | 4,556 | |||
| Provision | carried forward | 3,540 | 4,975 |
| Group | Charity | Group | Charity | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2021 | 2020 | 2020 | ||||
| f | E | f | E | ||||
| Fixed | asset | timing | differences | 3,540 | 4,975 |
| Balance at | Balance at | ||||
|---|---|---|---|---|---|
| 1April 2020 f |
Income f |
Expenditure f |
Gains/(losses) f |
31March 2021 f |
|
| Unrestricted | -12,038,815 | 8,001,577 | -9,475,592 | -7,626,000 | -21,138,830 |
| Designated | funds | ||||
| -12,038,815 | 8,001,577 | -9,475,592 | -7,626,000 | -21,138,830 | |
| Unrestricted | funds - Charity | ||||
| Balance at | Balance at | ||||
| 1April 2020 | Income | Expenditure | Gains/(losses) | 31March 2021 | |
| f | f | f | f | f | |
| Unrestricted | -12,053,790 | 7,892,843 | -9,360,744 | -7,626,000 | -21,147,691 |
| Designated | funds | ||||
| -12,053,790 | 7,892,843 | -9,360,744 | -7,626,000 | -21,147,691 | |
| Restricted funds —Group and Charity | |||||
| Balance at | Balance at | ||||
| 1April 2020 f |
Income f |
Expenditure f |
Gains/(losses) f |
31March 2021 f |
|
| Restricted | 260,003 | 3,220,119 | -3,250,680 | 229,442 |
| Unrestricted | Unrestricted | Restricted | Restricted | Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Group f |
Charity E |
Group f |
Charity f |
Group E |
Charity f |
|||||||
| Fixed | assets | 1,141,705 | 1,118,644 | 1,141,705 | 1,118,644 | |||||||
| Investments | 2 | 2 | ||||||||||
| Net current assets | -398,535 | -384,337 | 229,442 | 229,442 | -169,093 | -154,895 | ||||||
| Creditors: more than one | ||||||||||||
| Year | ||||||||||||
| Pension liability |
-21,882,000 | -21,882,000 | -21,882,000 | -21,882,000 | ||||||||
| Total | -21,138,830 | -21,147,691 | 229,442 | 229,442 | -20,909,388 | -20,918,249 | ||||||
| 22 | Reconciliation ofnet income/(expenditure) |
to | net | cash flow from | operating | activities | ||||||
| Group | 2021 E |
2020 f |
||||||||||
| Net (expenditure) | for the year | —1,506,011 | -2,553,565 | |||||||||
| Interest (receivable)/payable | 1,907 | -10,204 | ||||||||||
| Depreciation oftangible fixed assets |
474,564 | 469,941 | ||||||||||
| Profit on disposal | of | fixed assets | 10,958 | -50,508 | ||||||||
| Corporation tax paid |
||||||||||||
| Pension funding | 1,409,000 | 2,184,000 | ||||||||||
| (Increase)/decrease | in stock | 7,331 | 2,462 | |||||||||
| (Increase)/decrease | in debtors | 827,208 | 622,802 | |||||||||
| Increase/(decrease) | in creditors | 816,630 | -645,684 | |||||||||
| Net cash flow from | operating activities |
361,441 | 19,244 | |||||||||
| Charity | ||||||||||||
| Net (expenditure) | for the year | - | 1,498,462 | -2,565,975 | ||||||||
| Interest (receivable)/payable | 1,906 | -9,838 | ||||||||||
| Depreciation oftangible fixed assets |
466,361 | 463,246 | ||||||||||
| Profit on disposal | of | fixed assets | 10,958 | -50,508 | ||||||||
| Pension funding | 1,409,000 | 2,184,000 | ||||||||||
| (Increase) in stock |
2,752 | 1,751 | ||||||||||
| (Increase)/decrease | in debtors | 867,837 | 677,895 | |||||||||
| Increase/(decrease) | in creditors | 861,359 | -627,782 | |||||||||
| Net cash flow from | operating activities |
360,309 | 72,789 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| f | f | |||||
| Contributions | 518,000 | 615,000 | ||||
| Current service cost | (1,641,000) | (2,019,000) | ||||
| Past service cost | (512,000) | |||||
| Net interest expense | (286,000) | (268,000) | ||||
| Recognised in net expenditure |
(1,409,000) | (2,184,000) | ||||
| Recognised in other |
gains/(losses) | (7,626,000) | 377,000 | |||
| Total credit/(cost) | recognised | (9,035,000) | (1,807,000) | |||
| Amounts recognised |
in the balance sheet were as follows: | |||||
| 2021 | 2020 | |||||
| f | f | |||||
| Present value of | funded | obligations | (48,993,000) | (34,541,000) | ||
| Fair value of plan | assets | 27,111,000 | 21,694,000 | |||
| (21,882,000) | (12,847,000) | |||||
| Changes in the present value ofthe defined |
benefit obligations | were as follows: | ||||
| 2021 | ||||||
| f | ||||||
| Opening defined |
benefit | obligation | 34,541,000 | |||
| Current service cost | 1,641,000 | |||||
| Past service cost | ||||||
| Interest expense | 793,000 | |||||
| Actuarial (gains)/loss |
12,156,000 | |||||
| Contributions by |
scheme | participants | 315,000 | |||
| Benefits paid | (453,000) | |||||
| Closing defined benefit obligation |
48,993,000 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| f | f | ||||
| Opening | plan | assets | 21,694,000 | 23,814,000 | |
| Interest | income | 507,000 | 601,000 | ||
| Re-measurement | gains on assets | 4,530,000 | (3,117,000) | ||
| Contributions | by | charity | 518,000 | 615,000 | |
| Contributions | by | scheme participants | 315,000 | 357,000 | |
| Benefits | paid | (453,000) | (576,000) | ||
| Closing | plan | assets | 27,111,000 | 21,694,000 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Equities | 79.7o/o | 77.5o/o | |||
| Government funds |
8.3o/o | 9.6o/o | |||
| Corporate | funds | 4.6o/o | 5.1o/o | ||
| Property | 3.8o/o | 4.5o/o | |||
| Cash | 2,0o/o | 1.9o/o | |||
| Other assets | 1 6o/ | 1.4o/o | |||
| 100o/o | 100o/o | ||||
| The return | on plan assets was as follows: | ||||
| 2021 | 2020 | ||||
| f | f | ||||
| Interest income | 507,000 | 601,000 | |||
| Gain/(loss) | on plan assets (excluding | interest income) | 4,530,000 | (3,117,000) | |
| Total return on plan assets | 5,037,000 | (2,516,000) | |||
| The principal actuarial |
assumptions | used were as follows: | |||
| 2021 | 2020 | ||||
| Discount | rate | 2 1o/ | 2 3o/o | ||
| Expected | rates ofsalary increases | 3 85o/o | 3.05o/o | ||
| Expected | rates of pension increases | 2.6o/o | 1 8o/o | ||
| Expected | rate of inflation —RPI | 2.6o/o | 1.8o/o | ||
| Expected | rate of inflation —CPI | 2.6o/o | 1.8/o |
| 2021 | 2020 | ||
|---|---|---|---|
| Retiring | at the balance sheet date | ||
| - Males | 21.9 | 21.8 | |
| - Females | 24.7 | 24.6 | |
| Retiring | in 20years | ||
| - Males | 22.6 | 22.5 | |
| - Females | 25.8 | 25.7 |
| Outstanding | ||||
|---|---|---|---|---|
| Expenditure | balances | |||
| E | f | |||
| Stafflex Limited, a company | controlled | by a trustee | ||
| At 31March 2021 | -1,757 | |||
| At 31March 2020 | 12,069 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Staff costs | |||||||
| Salaries | 4,606,895 | 5,152,903 | |||||
| Wages | 2,050,986 | 2,669,074 | |||||
| Teachers | 607,724 | 508,476 | |||||
| Self-employed | instructors | 123,909 | 699,822 | ||||
| Indirect employee | costs | 53,429 | 159,178 | ||||
| Current year pension | charge | 1,123,000 | 1,916,000 | ||||
| 8,565,943 | 11,105,453 | ||||||
| Transport costs | 17,996 | 424,958 | |||||
| Premises costs | |||||||
| Repairs and maintenance | 493,308 | 582,452 | |||||
| Electricity | 236,692 | 482,357 | |||||
| Gas | 249,104 | 467,864 | |||||
| Water | 68,700 | 178,762 | |||||
| Energy savings | works | 118,459 | 125,940 | ||||
| Other utility costs | 3,035 | 16,543 | |||||
| Rent | 250,575 | 238,524 | |||||
| Insurance | 65,227 | 118,597 | |||||
| Water treatment | 38,232 | 87,680 | |||||
| Non-recreational | equipment | 32,759 | 59,108 | ||||
| Rates | 5,184 | 58,474 | |||||
| Other | 162,122 | 186,612 | |||||
| 1,723,397 | 2,602,913 | ||||||
| Supplies and services | |||||||
| Equipment | 93,103 | 164,949 | |||||
| Marketing | 159,820 | 203,841 | |||||
| IT | 206,875 | 281,629 | |||||
| Postage, printing | and | stationery | 7,204 | 33,568 | |||
| Communications | 27,068 | 29,525 | |||||
| Resale items | 3,643 | 91,189 | |||||
| Depreciation | 466,361 | 463,246 | |||||
| Kirklees Metropolitan | Council finance charges | 479,307 | 483,142 | ||||
| Professiona I |
111,993 | 240,696 | |||||
| Licences | 61,847 | 156,881 | |||||
| Fina ncia I | 307,390 | 294,679 | |||||
| Irrecoverable VAT |
96,849 | 524,460 | |||||
| Other | 58,921 | 62,792 | |||||
| 2,080,381 | 3,030,597 | ||||||
| Kirklees Metropolitan | Council service level | ||||||
| agreements | 223,707 | 256,805 | |||||
| Total expenditure | 12,611,424 | 17,420,726 |