## ## ## ## |||||| |---|---|---|---|---| |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)||||| |Charity statement
offinancial activities (including||income and||20| |expenditure
account)||||| |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|| |---|---|---|---|---|---|---| |education|||||ofthe 2020/21 not possible due to the impact ofCOVID-19.|| ||||||KAL's
own
learn
to
swim
swimming
lesson
programme
was|| ||||||previously
provided
to some 7,000 young
people
taking
part
in|| ||||||regular
swimming
lessons. Again, this product was largely on hold|| ||||||during 2020/21.|| ||||||KAL's other coached activities,
such as tennis, at both junior and|| ||||||adult level was also not able to take part during 2020/21.|| ||||||In more normal
times
all activities
would
have been available
to|| ||||||all group ofthe local community,
with pricing discounts
provided|| ||||||via the local Kirklees Passport scheme.|| ||||||KAL staff would
normally
receive
training
in
a wide
range
of|| ||||||aspects,
including
health 5 safety, safeguarding,
KAL's corporate|| ||||||induction,
etc. with this training
also being postponed
while the|| ||||||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|| ||||||contribute
towards
improving
local
health
inequalities,
in|| ||||||particular
attracting
those
from
targeted
demographic|| ||||||communities
to make use of the sites and products
provided
by|| ||||||KAL.|| ||||||COVID-19 allowed
KAL to reconsider
our strategic
approach
and|| ||||||the
resources
needed
to deliver
this,
with
initially,
a
Health|| ||||||Partnership
Manager
appointed
to KAL, before being followed
by|| ||||||Page|l 4| |||||||~
~| |---|---|---|---|---|---|---| |||||||a new Volunteer
Coordinator,
with
volunteers
viewed
as a key| |||||||approach for KALto increase its' capacity with.| |||||||KAL has partnered
with the University
of Huddersfield's
School of| |||||||Human 5 Health
Sciences to develop
a number
of Standard| |||||||Evaluation
Frameworks
(SEFs)to help ensure that the Charity can| |||||||clearly demonstrate
the impact being of its services and products.| |||||||KAL's initial
health
g wellbeing
products
are due to be launched| |||||||during 2021/22.| |The|advancement||||of|The
Charity
and
Kirklees
Council
have
been
engaged
during| |citizenship||and|community|||2020/21 with developing
a joint Partnership
Framework
to try to| |development||||||outline
the ways of working
and areas which the Council
would| |||||||like
to
encourage
the
Charity
to
develop.
This
includes
a| |||||||requirement
to consider
the
contribution
that
KAL can
make| |||||||towards
addressing
inequalities
and,
as noted
above,
how
KAL| |||||||can
attract
the
various
representative
groups
o the
Kirklees| |||||||community
feel welcome.| |||||||This
work
will
involve
working
with
a
range
of community| |||||||agencies
and
partners
to ensure
that
KAL link
effectively
and| |||||||avoids duplication.| |||||||Free fitness
membership
for Care
Leavers
and
targeted
other| |||||||individuals
continues to be provided.| |The|advancement||||of|The Charity works closely with a number ofsignificant
local sports| |amateur|sport|||||clubs that make use ofthe facilities managed
by the Charity. This| |||||||includes
athletics
clubs; a range of swimming
clubs;; tennis
club;| |||||||golf club; and a major local football club.| |||||||KAL is a key partner
on the local strategic
partnership
for sport| |||||||and wider
physical
activity-
"Everybody
Active" and the Kirklees| |||||||Active Schools sub-group.| |||||||At Lockwood
Park,
KAL is a tenant
on the site where
Huddersfield| |||||||Rugby Union
Club is based, alongside
local hockey teams.| |||||||KAL also
hosts
local
multi-sports
VCS organisations,
assisting| |||||||them where possible.| |The|advancement||||of|Reducing
CO2 emissions
and being as efficient as possible with| |environmental|||protection||or|energy consumption
continues to be a key component
of KAL's| |improvement||||||approach,
with considerable
investment
continuing
to be made| |||||||to ensure emissions
remain
low for the type oforganisation
and| |||||||facilities operated.| |||||||Clearly one ofthe few positive areas due to the COVID-pandemic,| |||||||with energy use and, in turn, CO2 emissions
being considerably| |||||||below normal
levels. Unfortunately,
COVID requirements| |||||||regarding
ventilation
ofareas means that there is likely to be an| |||||||increase
in the level ofCO2 emissions
upon reopening.| |The relief||of those||in need,||Discounted
pricing, accessible facilities and the breadth ofactivity| |by reason||of youth,||age,|ill|opportunity
on offer ensure
that
KAL
is accessible
to various| |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| |||||local groups,
such as with disadvantaged
young parents
and their| |||||families from the local Home-Start
group and supporting
them to| |||||make
use of their
local
leisure
facilities.
KAL's support
of the| |||||Uniform
Exchange
scheme,
where
collection
points
in
KAL sites| |||||allow customers to pass to Uniform
Exchange school uniforms
to| |||||re-cycle to those most
in need,
and of the local Forget Me Not| |||||Children's
Hospice
are further
examples
of where
KAL support| |||||the disadvantaged.| |||||This
work
has
been
placed
on
hold
during
the
COVID19| |||||pandemic.| |||||As part of KAL's contribution
towards
the COVID-19 pandemic,
a| |||||significant
number
(c.35) of KAL's staff were seconded
to work| |||||within
children's
homes
and with
children
in need of additional| |||||support.
This proved to be a very positive experience for the KAL| |||||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| |||the
learning
and|skills
they
need.
KAL offers
excellent| |||customer
service|to our customers,
helping
them
reach| |||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|