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2022-03-31-accounts

CONTENTS Page
Trustees'
report (including
directors'		 report and strategic report) 1-16
Statement oftrustees'
responsibilities		 16-17
Independent
auditor's
report		 18-21
Consolidated
statement
offinancial activities		 (including income and 22
expenditure
account)
Charity statement
offinancial activities (including		 income and
expenditure
account)
Consolidated
balance sheet		 24
Charity balance sheet 25
Consolidated
statement
ofcash flows		 26
Charity statement
ofcash flows		 27
Notes to the financial statements 28-44
Additional
information		 45
Detailed charitable
expenditure		 46
Company registration
number:		 4331165
Registered charity number: 1091226

The advancement advancement of - The Charity
delivers
the
local school
swimming
service to 136		 The Charity
delivers
the
local school
swimming
service to 136
education Kirklees
schools,
plus
S further
schools
form
surrounding
local
authority
areas.
During
2021/22
the service
began to deliver
s«hool swimming
lessons again following
the required
temporary
site closures due to Covid-19.
o
Term 1programme
delivered,
with 96sessions/
week
to pupils
in key stage 2.
o
Term 2 commenced
February
2022 with a further 86
sessions.
A new, more intensive
programme
was introduced,
with longer
swim
lesson sessions over fewer weeks. Catch-up
sessions were
provided
for pupils
which
missed school swimming
due to Covid,
with
a total
of 19 schools/
815 attending
a
full
19 week
programme.
KAL's
own
learn
to
swim
swimming
lesson
programme
recommenced,
with
6,900 young
people
taking
part
in regular
swimming
lessons again by the end of2021/22.
Swim lesson provision
overall was enhanced
by the opening of a
new leisure centre in February 2022 —Spen Valley Leisure Centre,
with
the
new
site
providing
considerable
scope for increased
swimming
lesson provision.
KAL's other coached activities,
such as tennis, at both junior and
adult levels, also recommenced
during 2021/22.
All
activities
were
again
available
to
all groups
of the
local
community,
with
pricing discounts
provided
via the local Kirklees
Passport scheme.
KAL staff again commenced
training
in a wide range of aspects,
including
health
&
safety,
safeguarding,
KAL's
corporate
induction,
revised site inductions,
etc., as well as further
training
modules
now being delivered
to cover conflict management
and
equality,
diversity
&inclusion.
The advancement ofhealth 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
a new Volunteer
Coordinator,
with volunteers
viewed
as a key
approach for KAL to increase its' capacity with.
KAL partnered
with
the
University
of Huddersfield's
School of
Human
& Health
Sciences to develop
a number
of Standard
Evaluation
Frameworks
(SEFs)to hei
ensure that the Chari
can
Page ( 5

clearly demonstrate
the impact being of its services and products
going
forward,
with these
now
being
in place and data
being
collected for a number ofproducts.
KAL's
imtial
health
& wellbeing
products
were launched
during
2021/22, including:
First Steps To fitness (self-referral
programme
for the
inactive) —launched
in August 2021
Moving
Mums
(pre/post
natal
activity
sessions
packaged together) —launched
in August 2021
Live Well (Exercise referral
programme
for those with
cardio conditions) —launched
in December 2021
n
Fitness For Health (exercise referral
programme
for a
range
of other
heath
conditions)
-
launched
in
December 2021
he advancement of The Charity
and Kirklees Council jointly developed
a Partnership
Itizenship and community Framework,
which
was agreed
by the Council's
Cabinet
in July
development 2021 and subsequently
agreed
by the
KAL board at a special
KAL
Board meeting
held on the 5'" August 2021.
The Partnership
Framework
is intended to:
n
Reinforce
KAL moving
towards
becoming
more of a
health
& wellbeing
focused
organisation,
as
also
indicated
by KAL's own strategy and new Vision
n
Agree for
KAL to contribute
towards
the
Council's
main reducing
inequalities
agenda.
n
Encourage
KAL to actively seek to attract the inactive
to make use of KAL sites and become active, as well as
attracting
in
new
customers
from
a
range
of
demographic
groups
which
are known
to have
low
physical
activity
levels, such as older people, women
&girls, the disabled, diverse ethnic communities,
etc.
n
Note that the Council would
be working
with
KAL to
attract these new customers to make use of KAL sites
and appreciate
that
such
a change
in approach
will
take time.
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; a
golf club; and
a major local community
football
club (Howden
Clough AFC).
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 or anisations,
assistin
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.
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.

1. Putting People First Putting People First KAL recruits
and		 retains
great staff, offering
a first-class
(Service) 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 wellbeing
of local		 communities
through
the promotion
of
(Products) healthy
lifestyle choices,
by providing
a range of fantastic
opportunities
and		 developing
specific
interventions
for
harder to reach groups, to encourage
more people to get
and
stay
active.		 KAL
will
review
and
develop
quality
products,
services		 and systems that collectively
provide
an
unbeatable
activity		 offer.
3. Delivering Business Excellence As a
key anchor		 institution,
KAL supports
the
Kirklees
(Operations) economy
as a major employer
of local people,
especially
under
25's, while		 also working
with local suppliers
where
possible.
KAL
will		 continue
to operate
as efficiently
as
possible,
offering		 great value for money,
ensuring
robust
financial
planning,		 resource,
sustainability
and
energy
management,
investing
in the local leisure facilities we look
after.

Financial Review
The table below summarises the group's financial performance;
2021/22 2020/21
EOOD EOOD
INCOME
From customers 9,481 2,646
From customers ofsubsidiary 240 150
9,721 2,796
Investment
income
Funding
by Kirklees MC		 3,340 4,770
Other funding ~1197 3654
14263 11222
EXPENDITURE
Staff costs, includin
self-employed		 instructors 8,761 7,443
Other costs incurred
b
KAL		 5,120 3,759
Costs incurred
by KALT		 24 116
14129 11318
EXCESS OF
EXPENDITURE		 OVER INCOME, BEFORE THE EFFECTS OF THE 134 ~96
DEFINED BENEFIT PENSION SCHEME
EFFECTSOF THE DEFINED BENEFIT PENSION SCHEME
Current year charge (2,818) (1,409)
Re-measurement
gain/(loss)		 ~8864 7626
6046
NET MOVEMENT
IN FUNDS BEFORE		 TAX 6,180 (9,131)
Cor oration Tax char eon KALT
NET MOVEMENT
IN FUNDS AFTER		 TAX 6,181 (9,130)
FUNDS BROUGHT FORWARD 20909 11779
FUNDS CARRIED FORWARD 14728 20909
Com risin:
Charity reserves, excludin ension liability 1,105
Subsidiary
reserves
TotalFunds,
excluding
pension		 liability 1,108 973
Pension deficit 15836 21882
Total Funds ~14728 20909

As of the KAL Board meeting the KAL Board meeting the KAL Board meeting the KAL Board meeting the KAL Board meeting in March in March in March 2022, the ma'or cor orate risks facing KAL were identified
as follows:		 the ma'or cor orate risks facing KAL were identified
as follows:
Ref Risk Comment
Energy management Given the recent conflict
in Ukraine
and the		 high
levels of
both
gas and
electricity
needed
to operate		 the
Charity's
provision,
in
articular its' swimmin
ols.
KAL's Medium Term Financial Plan Relating to the medium
term financial viability		 ofthe Charity
and
the
need
for ongoing
major
financial		 support
from
Kirklees Council.
Economic Climate Acknowledging
the ongoing
difficult
financial		 position facing
KAL, both
staff and
customers,
with
inflation
forecast to
continue
to increase
significantly,
increasing		 energy
costs
and the emergence
of extensive
cost of living pressures
for
many.
Covid-19 Noting the risk of any future
strains
in terms		 of staff illness
and the
Charity's
ability
to provide
cover,		 as well as the
potential for future site and service closure.
KCfinancial position Noting the continuing
high
level of financial		 support
being
provided
by the Council and the need for this		 to continue to
allow for sites &services to continue to operate.
Staff recruitment/ retention/ With the Charity,
like many others, continuing		 to struggle to
termination recruit/
retain staff post-Covid 19.
Low staff morale Cost of living
increases,
below
inflation
pay increases
for
non-NLW staff, increasing
workloads
due to the challenge of
recruitment
will all lead to a dissatisfied
workforce
and low
levels ofmorale.
Stadium (John Smith Stadium) site The operators
of the
Stadium
site and, for this site, the
adversely affected by external Charity's
landlord,
has been subject to recent
speculation
factors about
changes
in the Stadium's
ownership,		 which
has the
potential to also be disruptive
for KAL
ITsystems failure/ breaches This reflects both changes
in internal
processes
and also the
Page I 15

2022 2021
Notes Unrestricted Restricted
funds Funds Total Total
E E E E
Income and endowments
from:
Charitable
activities		 9,481,039 9,481,039 2,646,146
Other trading activities 240,192 240,192 149,833
Investments 4,556 4,556 1,907
Other 3,574,662 962,908 4,537,570 8,423,810
Total income 13,300,449 962,908 14,263,357 11,221,696
Expenditure
on:
6 Raising funds 247,889 247,889 116,282
6 Charitable
activities		 15,736,780 962,908 16,699,688 12,611,425
Total expenditure 15,984,669 962,908 16,947,577 12,727,707
Net income/(expenditure) (2,684,220) 0 (2,684,220) (1,506,011)
Other recognised gains/(losses):
23 Re-measurement
gain/(loss)		 on defined
benefit pension scheme 8,864,000 8,864,000 (7,626,000)
Net movement
in funds before tax		 6,179,780 0 6,179,780 (9,132,011)
Corporation
tax charge on subsidiary		 1,462 1,462 1,435
21 Net movement
in funds after tax		 6,181,242 0 6,181,242 (9,130,576)
Reconciliation
offunds:
21 Total funds brought
forward		 (21,138,830) 229,442 (20,909,388) (11,778,812)
21 Total funds carried forward (14,957,588) 229,442 (14,728,146) (20,909,388)

2022 2021
Notes Unrestricted Restricted
funds Funds Total Total
E E E E
Income and endowments from:
Charitable
activities		 9,481,039 9,481,039 2,646,146
Other trading activities 20,478 20,478 41,100
Investments 4,556 4,556 1,906
Other 3,574,662 962,908 4,537,570 8,423,810
Total income 13,080,735 962,908 14,043,643 11,112,962
Expenditure
on:
6 Charitable
activities		 15,757,258 962,908 16,720,166 12,611,424
Total expenditure 15,757,258 962,908 16,720,166 12,611,424
Net income/(expenditure) (2,676,523) 0 (2,676,523) (1,498,462)
Other recognised gains/(losses):
Re-measurement
gain/(loss)		 on
defined
benefit pension scheme 8,864,000 8,864,000 (7,626,000)
Net movement
in funds		 6,187,477 0 6,187,477 (9,124,462)
Reconciliation offunds:
21 Total funds brought
forward		 (21,147,691) 229,442 (20,918,249) (11,793,787)
21 Total funds carried forward (14,960,214) 229,442 (14,730,772) (20,918,249)

ONSOL IDATED
BALANCE S		 H EET A S AT 31MARCH 2022
Notes 2022 2021
E E
Fixed assets
13 Tangible assets 1,297,451 1,141,705
1,297,451 1,141,705
Current assets
15 Stocks 26,006 24,568
16 Debtors 430,271 1,033,801
Cash at bank and
in		 hand 3,939,521 1,950,194
4,395,798 3,008,563
17 Creditors: amounts falling due within one year (4,583,317) (3,174,116)
Net current assets (187,519) (165,553)
Total assets less current liabilities 1,109,932 976,152
18 Creditors: amounts falling due after more than one year
19 Provision for liabilities (2,078) (3,540)
Net assets excluding pension liability 1,107,854 972,612
23 Defined beneRt pension liability (15,836,000) (21,882,000)
Net (liabilities) (14,728,146) (20,909,388)
Charity Funds
Unrestricted
funds		 excluding pension deficit 875,786 734,309
Charity Trading Subsidiary 2,626 8,861
Designated
funds
Total unrestricted funds before pension deficit 878,412 743,170
23 Pension degclt (15,836,000) (21,882,000)
21 Total unrestricted funds (14,957,588) (21,138,830)
21 Restricted funds 229,442 229,442
Total charity deficit (14,728,146) (20,909,388)
The financial statements were approved and authorised by the Board on 21September 2022.
The notes on pages 28to 44 form part of these financial statements.
Signed on behalf of the board oftrustees

HARIT y BALANCE SHEET A SAT31M ARCH 2022
Notes 2022 2021
E E
Fixed assets
13 Tangible assets 1,282,593 1,118,644
14 Investments 2 2
1,282,595 1,118,646
Current assets
15 Stocks 26,006 24,568
16 Debtors 500,139 1,138,907
Cash at bank and in hand 3,933,673 1,916,340
4,459,818 3,079,815
17 Creditors: amounts falling due within one year (4,637,185) (3,234,710)
Net current assets (177,367) (154,895)
Total assets less current liabilities 1,105,228 963,751
18 Creditors: amounts falling due after more than one year
Net assets excluding pension liability 1,105,228 963,751
23 Defined benefit pension
liability		 (15,836,000) (21,882,000)
Net (liabilities) (14,730,772) (20,918,249)
Charity Funds
Unrestricted
funds		 excluding pension deficit 875,786 734,309
Designated
funds
Total unrestricted funds before pension degcit 875,786 734,309
23 Pension deRcit (15,836,000) (21,882,000)
21 Total unrestricted funds (14,960,214) (21,147,691)
21 Restricted funds 229,442 229,442
Total charity deficit (14,730,772) (20,918,249)

2022 2021
Note E E
22 Net cash flow from operating activities 2,573,917 361,441
Cash Row from investing activities
Payments to acquire tangible fixed assets (611,137) (64,179)
Receipts from sales oftangible fixed assets 25,083 10,958
Interest received 4,556 1,907
Net cash flow from investing activities (581,498) (51,314)
Cash flow from financing activities
Repayment
offinance lease liabilities
Interest paid (3,031)
Net cash flow from financing activities (3,031)
Net increase/(decrease) in cash and cash equivalents 1,989,388 310,127
Cash and cash equivalents at 1April 2021 1,950,133 1,640,006
Cash and cash equivalents at 31March 2022 3,939,521 1,950,133
Cash and cash equivalents consists of:
Cash at bank and in hand 3,939,521 1,950,194
Bank overdraft (61)
Cash and cash equivalents at 31March 2022 3,939,521 1,950,133

2022 2021
Note E E
22 Net cash flow from operating activities 2,601,862 360,309
Cash flow from investing activities
Payments
to acquire tangible		 fixed assets (611,137) (64,179)
Receipts from sales oftangible fixed assets 25,083 10,958
Interest received 4,556 1,906
Net cash flow from investing activities (581,498) (51,315)
Cash flow from financing activities
Repayment
offinance lease liabilities
Interest paid (3,031)
Net cash flow from finandng activities (3,031)
Net Increase/(decrease) in cash and cash equivalents 2,017,333 308,994
Cash and cash equivalents at 1April 2021 1,916,340 1,607,346
Cash and cash equivalents at 31March 2022 3,933,673 1,916,340
Cash and cash equivalents consists of:
Cash at bank and in hand 3,933,673 1,916,340
Bank overdraft
Cash and cash equivalents at 31March 2022 3,933,673 1,916,340

2022 2021
E E
240,192 149,833

2022 2021
E E
Management charge received from subsidiary 20,478 41,100
Deed ofgift from subsidiary
20,478 41,100

Group Charity Group Charity
2022 2022 2021 2021
E E E E
4,556 4,556 1,907 1,906
2022 2021
E E
Funding provided by Kirklees Metropolitan Council 3,340,462 4,769,728
Coronavirus Iob Retention Scheme 140,043 2,867,463
Coronavirus Business Support Grants 234,200 433,963
National Leisure Recovery Fund 822,865 352,656
4,537,570 8,423,810

Support Total
Staff costs Other costs Depreciation costs
Raising funds E E E E
Trading subsidiary expenses 132,065 82,450 8,203 25,171 247,889
Charitable
activities
Staff costs 4,672,155 6,453,880 11,126,035
Transport costs 6,894 359,959 366,853
Premises costs 1,729,172 165,092 1,894,264
Supplies &services 454,000 1,160,381 447,188 987,362 3,048,931
Klrklees Metropolitan Council
service level agreements 6,675 256,930 263,605
5,126,155 2,903,122 447,188 8,223,223 16,699,688
Total resources expended 5,258,220 2,985,572 455,391 8,248,394 16,947,577
Support Total
Staff costs Other costs Depreciation costs
Charity E E E E E
Charitable
activities
Staff costs 4,672,155 6,474,358 11,146,513
Transport costs 6,894 359,959 366,853
Premises costs 1,729,172 165,092 1,894,264
Supplies &services 454,000 1,160,381 447,188 987,362 3,048,931
Kirklees Metropolitan Council
service level agreements 6,675 256,930 263,605
5,126,155 2,903,122 447,188 8,243,701 16,720,166
Total resources expended 5,126,155 2,903,122 447,188 8,243,701 16,720,166
Group Raising Charitable
funds Activities Total
E E E
Staff costs 20,478 6,453,880 6,474,358
Transport costs 359,959 359,959
Premises costs 4,693 165,092 169,785
Supplies and services 987,362 987,362
Kirklees Metropolitan Council
service level agreements 256,930 256,930
Total 25,171 8,223,223 8,248,394
Charity Charitable
Activities Total
E E
Staff costs 6,474,358 6,474,358
Transport costs 359,959 359,959
Premises costs 165,092 165,092
Supplies and sewices 987,362 987,362
Kirklees Metropolitan Council
sewice level agreements 256,930 256,930
Total 8,243,701 8,243,701
Audit fees -Group and Charity
2022 2021
E E
Auditor's remuneration —statutory audit 13,750 11,210

Group Charity Group Charity
2022 2022 2021 2021
E E E E
Depreciation oftangible fixed assets 455,391 447,188 474,563 466,361
Gain on sale oftangible fixed assets (25,083) (25,083) (10,958) (10,958)
Operating lease rentals 232,124 232,124 232,124 232, 124

he reimbursement
oftrust		 ees'
expenses was as follows:
2022 2021 2022 2021
Number Number E E
Travel 55 131

he average mo nthly
number ofem		 ployees
 and full time equi valents
(FTE)d		 uring the year w as as follows
2022 2022 2021 2021
Number FTE Number FTE
Raising funds 21 10.8 18 5.1
Charitable
activities		 614 266.1 646 282.8
635 276.9 287.9
he total staff costs and employees' benefits were as follows:
Group Charity Group Charity
2022 2022 2021 2021
E E E E
Wages and salaries 7,243,703 7,146,480 6,461,303 6,382,144
Social security 480,759 475,893 375,607 372,598
Defined benefit pension operating costs 2,993,657 2,984,159 1,641,537 1,633,863
Other payroll costs 123,883 123,883 53,429 53,429
Self-employed instructors 416,098 416,098 123,909 123,909
11,258,100 11,146,513 8,655,785 8,565,943
2022 2021
Number Number
E70,001 - E80,000 1 1
E60,001 - E70,000 1 1
Interest payable and similar charges-Group and Charity
2022 2021
E E
Interest on defined benefit pension liability 454,000 286,000
454,000 286,000
Plant and Fixtures and
Group equipment Fittings Total
E E E
Cost:
At 1April 2021 3,751,656 1,451,318 5,202,974
Additions 382,894 228,243 611,137
Disposals
At 31March 2022 4,134,550 1,679,560 5,814,110
Depreciation:
At 1April 2021 3,098,405 962,864 4,061,269
Charge for the year 259,599 195,792 455,391
On disposals
At 31March 2022 3,358,004 1,158,656 4,516,660
Net Bookvalue:
At 31March 2021 653,251 488,454 1,141,705
At 31March 2022 776,546 520,904 1,297,451
13 Tangible fixed assets (continued)
Charity Plant and Fixtures and
equipment fittings Total
Cost: E E E
At 1April 2021 3,738,968 1,370,960 5,109,928
Additions 382,894 228,243 611,137
Disposals
At 31March 2022 4,121,862 1,599,203 5,721,065
Depreciation:
At 1April 2021 3,093,488 897,795 3,991,283
Charge for the year 257,511 189,677 447,188
On disposais
At 31March 2022 3,350,999 1,087,472 4,438,471
Net Bookvalue:
At 31March 2021 645,480 473,165 1,118,645
At 31March 2022 770,863 511,731 1,282,594
14 Fixed asset investments
Equity
Charity in subsidiary
undertaking Total
E E
Cost:
At 1April 2021and 31March 2022
Carrying amount:
At 31March 2022
At 1April 2021
2022 2021
E E
Turnover 195,274 5,830
Cost ofsales (67,646) (10,299)
Gross profit (127,628) (4,469)
Administration
expenses		 (159,765) (105,984)
Management
charge paid to Kirklees Active Leisure		 (20,478) (41,100)
Other operating income 44,918 144,003
Interest
receivable &similar income		 1
Net profit (7,697) (7,549)
Deed ofgift to Kirklees Active Leisure
Tax on profit on ordinary activities 1,462 1,435
(6,235) (6,114)
The assets and liabilities ofthe subsidiary were:
Assets 102,268 128,205
Liabilities (99,640) (119,342)
Total net assets 2,628 8,863
Aggregate
share capital		 and reserves 2,628 8,863

Stocks —Group and Charity
Group Charity Group Charity
2022 2022 2021 2021
E E E E
Consumables 2,398 2,398 4,825 4,825
Goods for resale 23,608 23,608 19,743 19,743
26,006 26,006 24,568 24,568
All stock held is for use to further the charity's activities or for resale.
Debtors
Group Charity Group Charity
2022 2022 2021 2021
E E f f
Trade debtors 153,889 153,346 474,107 473,578
Amounts
owed by subsidiary		 74,239 105,895
Other debtors 2,478
Prepayments 211,281 209,931 144,889 144,629
Accrued income 62,623 62,623 414,805 414,805
430,271 500,139 1,033,801 1,138,907
Page ( 38

Group Charity Group Charity
2022 2022 2021 2021
E E E E
Bank loans and overdrafts 61
Trade creditors 355,101 352,222 250,569 248,499
Amounts
owed to subsidiary		 77,191 70,022
Other tax and social security 284,873 271,679 218,815 219,294
Other creditors 460,626 453,376 342,838 335,062
Accruals and deferred income 3,482,717 3,482,717 2,361,833 2,361,833
4,583,317 4,637,185 3,174,116 3,234,710
Leases expiring: Leases expiring: 2022 2021
E E
Later than one and not later than five years 313,917 393,121
Later than five years
313,917 393,121
19 Oeferred taxation
Group Charity Group Charity
The movement
in		 the deferred tax 2022 2022 2021 2021
provision during the year was: E E E E
Provision brought forward 3,540 4,975
Profit and loss account movement
during the year (1,462) (1,435)
Provision carried forward 2,078 3,540
Group Charity Group Charity
2022 2022 2021 2021
E E E E
Fixed asset timing differences 2,174 3,590
Tax Losses (96) (50)
2,078 3,540

Balance at Balance at
01-Apr-21 Income Expenditure Gains/(losses) 31-Mar-22
E E E E E
Unrestricted (21,138,830) 13,300,449 (15,983,207) 8,864,000 (14,957,588)
Designated funds
(21,138,830) 13,300,449 (15,983,207) 8,864,000 (14,957,588)
Unrestricted funds - Charity
Balance at Balance at
01-Apr-21 Income Expenditure Gains/(losses) 31-Mar-22
E E E E E
Unrestricted (21,147,691) 13,080,735 (15,757,258) 8,864,000 (14,960,214)
Designated funds
(21,147,691) 13,080,735 (15,757,258) 8,864,000 (14,960,214)
Restricted funds —Group and Charity
Balance at Balance at
01-Apr-21 Income Expenditure Gains/(losses) 31-Mar-22
E E E E E
Restricted 229,442 962,908 (962,908) 229,442

1 Analysis ofnet as sets betwee n
funds		 n
funds
Unrestricted Restricted Total
Group Charity Group Charity Group Charity
E E E E E E
Fixed assets 1,297,451 1,282,593 1,297,451 1,282,593
Investments 2 2
Net current assets (419,039) (406,809) 229,442 229,442 (189,597) (177,367)
Creditors: more than one
Year
Pension
liability		 (15,836,000) (15,836,000) (15,836,000) (15,836,000)
Total (14,957,588) (14,960,214) 229,442 229,442 (14,728,146) (14,730,772)
2 Reconciliation of net income/(expenditure) to net cash flow from operating activities
Group 2022 2021
E E
Net (expenditure) for the year (2,684,220) (1,506,011)
Interest (receivable)/payable (1,525) (1,907)
Depreciation oftangible fixed assets 455,391 474,564
Profit on disposal offixed assets (25,083) (10,958)
Corporation
tax paid
Pension funding 2,818,000 1,409,000
(Increase)/decrease in stock (1,438) 7,331
(Increase)/decrease in debtors 603,530 (827,208)
Increase/(decrease) in creditors 1,409,262 816,630
Net cash flow from operating activities 2,573,917 361,441
Charity
Net (expenditure) for the year (2,676,523) (1,498,462)
Interest (receivable)/payable (1,525) (1,906)
Depreciation oftangible fixed assets 447,188 466,361
Profit on disposal offixed assets (25,083) (10,958)
Pension funding 2,818,000 1,409,000
(Increase)
in stock		 (1,438) 2,752
(Increase)/decrease in debtors 638,768 (867.837)
Increase/(decrease) in creditors 1,402,475 861,359
Net cash flow from operating activities 2,601,862 360,309

2022 2021
E E
Contributions 617,000 518,000
Current service cost (2,981,000) (1,641,000)
Past service cost
Net interest expense (454,000) (286,000)
Recognised
in net expenditure		 (2,818,000) (1,409,000)
Recognised
in other		 gains/(losses) 8,864,000 (7,626,000)
Total credit/(cost)
recognised		 6,046,000 (9,035,000)
Amounts
recognised		 in the balance sheet were as follows:
2022 2021
E E
Present value offunded obligations (46,335,000) (48,993,000)
Fair value of plan assets 30,499,000 27,111,000
(15,836,000) (21,882,000)
Changes
in the present value ofthe defined benefit obligations		 were as follows:
2022
E
Opening defined
benefit obligation		 48,993,000
Current service cost 2,981,000
Past service cost
Interest expense 1,027,000
Actuarial
(gains)/loss		 (6,421,000)
Contributions
by scheme participants		 362,000
Benefits paid (607,000)
Closing defined benefit obligation 46,335,000

2022 2021
E E
Opening plan assets 27,111,000 21,694,000
Interest income 573,000 507,000
Re-measurement gains on assets 2,443,000 4,530,000
Contributions by charity 617,000 518,000
Contributions by scheme participants 362,000 315,000
Benefits paid (607,000) (453,000)
Closing plan assets 30,499,000 27,111,000
2022 2021
Equities 79.8% 79.7%
Government funds 7.4% 8.3%
Corporate funds 4.8% 4.6%
Property 4.0% 3.8%
Cash 2.9% 2.0%
Other assets 1.1% 1.6%
100%
The return
on plan assets was as follows;
2022 2021
E E
Interest income 573,000 507,000
Gain/(loss)
on plan assets		 (excluding interest income) 2,443,000 4,530,000
Total return on plan assets 3,016,000 5,037,000
The principal actuarial assumptions used were as follows:
2022 2021
Discount rate 2.70% 2.10%
Expected rates of salary increases 4.05% 3.85%
Expected rates ofpension increases 2.80% 2.60%
Expected rate of inflation RPI 2.80% 2.60%
Expected rate of inflation
—CPI		 2.80% 2.60%
2022 2021
Retiring at the balance sheet date
- Males 21.8 21.9
-Females 24.6 24.7
Retiring in 20years
- Males 22.5 22.6
-Females 25.7 25.8
Outstanding
Expenditure balances
E E
Stafflex Limited, a company controlled by a trustee 1,962
Azure Consulting, a company controlled by atrustee 765
At 31March 2022 2,727
At 31March 2021 - 1,757
Financial Commitments Financial Commitments and guarantees
Financial Commitments to Kirklees Council
2022 2021
E f
Outstanding contributions to facility improvements KAL 5,563,520 6,042,951
Outstanding contributions to facility improvements KALT 21,000 27,000

2022 202I
E
Staffcosts
Salaries 4,842,528 4,606,895
Wages 2,826,919 2,050,986
Teachers 573,084 607,724
Self-employed instructors 416,098 123,909
Indirect employee costs 123,883 53,429
Current year pension charge 2,364,000 1,123,000
11,146,512 8,565,943
Transport costs 366,853 17,996
Premises costs
Repairs and maintenance 879,595 493,308
Electricity 87,059 236,692
Gas 4,512 249,104
Water 175,987 68,700
Energy savings works 70,098 118,459
Other utility costs 4,041 3,035
Rent 195,365 250,575
Insurance 72,072 65,227
Water treatment 94,576 38,232
Non-recreational equipment 50,629 32,759
Rates 11,601 5,184
Other 248,729 162,122
1,894,264 1,723,397
Supplies and services
Equipment 154,143 93,103
Marketing 242,737 159,820
IT 341,759 206,875
Postage, printing and stationery 24,846 7,204
Communications 20,358 27,068
Resale items 64,712 3,643
Depreciation 447,188 466,361
Kirklees Metropolitan Council finance charges 479,431 479,307
Professional 169,018 111,993
Licences 92,504 61,847
Financial 479,405 307,390
Irrecoverable
VAT		 429,006 96,849
Other 103,825 58,921
3,048,932 2,080,381
Kirklees Metropolitan Council service level
agreements 263,605 223,707
Total expenditure 16,720,166 12,611,424