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|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|||||
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|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.||
##
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|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|
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|||||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|