2023-03-31-accounts

Trustees' report (including directors'	report	and	strategic report)	strategic report)	1-17
Statement oftrustees' responsibilities					18
Independent auditor's report					19-22
Consolidated statement offinancial	activities	(including		income and	23
expenditure account)
Charity statement offinancial activities (including			income and		24
expenditure account)
Consolidated balance sheet					25
Charity balance sheet					26
Consolidated statement ofcash flows					27
Charity statement ofcash flows					28
Notes to the financial statements					29-45
Additional information					46
Detailed charitable expenditure					47

The	advancement	advancement	of	-	The Charity delivers the local school swimming service to 146
education					local schools. The new, more intensive programme introduced in
					2021/22, with longer swim lesson sessions over fewer weeks, has
					proved to be successful, with outcomes improving again after an
					expected decline as a result ofCovid-19.
					KAL's own learn to swim swimming lesson programme continued
					to recover with almost 7000 young people taking part in regular
					swimming lessons again by the end of2022/23.
					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 continued to provide a tennis coaching programme, offering
					tennis development opportunities for young people.
					All activities were again available to all groups of the local
					community, with pricing discounts provided via the local Kirklees
					Passport scheme.
					KAL staff undertook training in a wide range ofaspects, including
					health & safety, safeguarding, KAL's corporate induction, revised
					site inductions, equality, diversity & inclusion, conflict
					management, etc., as well as further ongoing training for
					frontline staff and higher-level training provided for managers via
					the National Pool Managers and National Pool Supervisors
					Qualifications.
The	advancement	ofhealth			KAL continued to progress our new strategic direction as a
					preventative health & wellbeing provider, to encourage the
					inactive to be active and appeal to a wider customer base.
					A number of core products continued to be delivered, including
					exercise referral schemes and a recommendation scheme, "First
					Steps To Fitness", which targeted those who had been inactive
					for at least the previous 12 months and provided them with a
					more supportive induction process to make use ofthe KAL sites
					and to hopefully embed the healthy habit of being more
					physically active.
					Targeted demographic approaches were also introduced for
					pre/post natal women and older people, where the range of KAL
					products suitable for these population groups were packaged
					together and promoted through a range oflocal agencies.
					KAL continues to develop our partnership with the University of

							Huddersfield, to both ensure the impact of KAL's products are
							effectively measured, but also across a range of other
							developments linked to the University's Health and Wellbeing
							Academy developments. Placements, health checks, the
							development of a joint PhD role, etc are all being progressed to
							hopefully introduce in later months.
The	advancement					of	The Partnership Framework, jointly agreed by the Charity and
citizenship		and		community			Kirklees Council in 2021, continued to be embedded where
development							resources allowed, with the above referenced health & wellbeing
							activities as a key example ofthis.
							Free fitness membership for Care Leavers and targeted other
							individuals continues to be provided.
The	advancement					of	The Charity continues to work closely with several significant local
amateur	sport						sports clubs that make use of the facilities managed by the
							Charity. This includes athletics clubs; a range of swimming clubs;
							a 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.
							KAL also hosts local multi-sports VCS organisations, assisting
							them where possible.
							However, given KAL's continuing difficult financial position much
							of this work is at risk, with KAL having to make some difficult
							decisions in terms of available space and trying to provide
							programmes of use across the KAL managed sites that are
							suitable for all parties.
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.
							Energy pressures in particular for KAL's swimming pool facilities
							has been a major challenge for the Charity which has added
							considerable strain to the Charity's financial position.
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 and Kirklwood Hospice and their excellent
							Snowdog initiative (a public art trail across the local area, with
							KAL as one of the key partners involved) are further examples of

This has therefore	This has therefore	required	the Charity to work ever more	the Charity to work ever more	closely with	the Council to try to seek
confirmation oftheir ongoing			financial	support and for the Charity to undertake some very difficult and
challenging decisions		to reduce its' costs and to try to remain viable.
The Strategy has 3Aims:
1.	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 inteiventions 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	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.

As of	the KAL Board	the KAL Board	the KAL Board	the KAL Board	meeting	in	March 2023,	March 2023,	the major corporate risks facing KAL were identified as follows:
Ref	Risk								Comment
	Energy management								Given the ongoing conflict in Ukraine and the continuing
									high market costs ofboth gas and electricity, then this
									aspect has a major impact on the cost to operate the
									Charity's provision, in particular its' swimming pools.
	KAL's Medium				Term Financial			Plan	Relating to the short/ 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 remaining high,
									increasing energy costs and the emergence ofextensive cost
									of living pressures for many. Kirklees Council, as KAL's main
									partner, also adversely affected.
	KC financial			position					Noting the continuing high level offinancial support being
									provided by the Council and the need for this to continue to
									allow for sites &services to continue to operate, but also the
									concern about the Council's own worsening financial
									position.
	Low staff		morale						Cost of living increases, below inflation pay increases for
									non-NLW staff, increasing workloads due to the challenge of
									recruitment and the threat offacility closures/ related
									redundancies will all increase the risk ofa dissatisfied
									workforce and low levels ofmorale.
	Staff	recruitment/					retention/		With the Charity, like many others, continuing to struggle to
	termination								recruit/ retain staff post-Covid 19,slightly eased in the short
									term by the temporary closure programme, with staff from
									these sites working at alternative sites.
	Dewsbury		Sports Centre						An increasing number ofcapital requirements are emerging
									at the site which need to be addressed, but with funding
									shortfalls preventing this.
	Stadium		(John Smith			Stadium)		site	The high and increasing operating costs ofthe Stadium site
	adversely			affected		by	external		for the Charity make it likely to be unviable to continue to
	factors								operate the Stadium site orto have a head office at the
									facility.
	School swimming								Reflecting the high cost ofoperating swimming pools and
									the risk that any future pool closures could negatively
									impact up on school swimming delivery.
10	Major capital				risks				A lack ofavailable capital funding from the Council to meet
									their lease requirements at one ofthe Charity's sites.
	Huddersfield				Leisure Centre				Reflecting the high cost ofoperating swimming pools and
									the risk that a very large site such as this one will be
									especially costly to operate.
12	Spen Valley			Leisure Centre					Continuing mechanical &electrical issues with the site are
									both damaging to the Charity's reputation and incur
									additional, unnecessary revenue expenditure.
									Page	l 16

Ref	Risk			Comment
13	Business	plans do	not achieve	Given the ongoing/ worsening cost of living crisis	and the
	objectives			subsequent impact on customers and their levels	of
				disposable income.
14	Covid-19			The risk ofa further new strain and the potential	impact if
				drastic measures are again taken to try to control	the spread
				ofthe disease.
15	ITsystems failure/		breaches	This reflects both changes in internal processes and also the
				risk ofthe Charity facing cyber-attack, linked to the
				Ukrainian war.
16	Competitors			Competitors opening in the local area and Market
				Management in mitigation
17	National	Living Wage (NLW) Ik		Continuing major annual increases, linked to high	inflation,
	National	Minimum	Wage (NMW)	continue to put considerable pressure on not-for-profiit
				organisations with large staffing numbers, such as KAL
18	Major incident (e.g. HILS incident,			Increased risk as cost pressures continue toensure that
	fire, terrorist attack, etc.)			required checks, training, etc are undertaken.

					2023		2022
Notes				Unrestricted	Restricted
				funds	Funds	Total	Total
				E	E	E	E
	Income and endowments	from:
	Charitable activities			13,965,617		13,965,617	9,481,039
	Other trading activities			279,949		279,949	240,192
	Investments			71,260		71,260	4,556
	Other			2,962,870	17,750	2,980,620	4,537,570
	Total income			17,279,696	17,750	17,297,446	14,263,357
	Expenditure on:
6	Raising funds			269,454		269,454	247,889
6	Charitable activities			19,834,719	111,685	19,946,404	16,699,688
	Total expenditure			20,104,173	111,685	20,215,858	16,947,577
	Net income/(expenditure)			(2,824,477)	(93,935)	(2,918,412)	(2,684,220)
	Other recognised gains/(losses):
23	Re-measurement gain/(loss)		on defined
	benefit pension scheme			19,156,000		19,156,000	8,864,000
	Net movement in funds before tax			16,331,523	(93,935)	16,237,588	6,179,780
	Corporation tax charge on		subsidiary	1,297		1,297	1,462
21	Net movement in funds after tax			16,332,820	(93,935)	16,238,885	6,181,242
	Reconciliation offunds:
21	Total funds brought forward			(14,957,588)	229,442	(14,728,146)	(20,909,388)
21	Total funds carried forward			1,375,232	135,507	1,510,739	(14,728,146)

					2023		2022
Notes				Unrestricted	Restricted
				funds	Funds	Total	Total
				E	E	E	E
	Income and endowments	from:
	Charitable activities			13,965,617		13,965,617	9,481,039
	Other trading activities			38,274		38,274	20,478
	Investments			70,795		70,795	4,556
	Other			2,962,870	17,750	2,980,620	4,537,570
	Total income			17,037,556	17,750	17,055,306	14,043,643
	Expenditure on:
6	Charitable activities			19,855,593	111,685	19,967,278	16,720,166
	Total expenditure			19,855,593	111,685	19,967,278	16,720,166
	Net income/(expenditure)			(2,818,037)	(93,935)	(2,911,972)	(2,676,523)
	Other recognised gains/(losses):
	Re-measurement gain/(loss)		on
	defined
	benefit pension scheme			19,156,000		19,156,000	8,864,000
	Net movement in funds			16,337,963	-93,935	16,244,028	6,187,477
	Reconciliation offunds:
21	Total funds brought forward			(14,960,214)	229,442	(14,730,772)	(20,918,249)
21	Total funds carried forward			1,377,749	135,507	1,513,256	(14,730,772)

CONSOLIDATED BALANCE SHEETASAT31MARCH 2023	CONSOLIDATED BALANCE SHEETASAT31MARCH 2023	CONSOLIDATED BALANCE SHEETASAT31MARCH 2023	CONSOLIDATED BALANCE SHEETASAT31MARCH 2023
Notes				2023	2022
				E	E
	Fixed assets
13	Tangible assets			1,518,846	1,297,451
				1,518,846	1,297,451
	Current assets
15	Stocks			25,414	26,006
16	Debtors			410,979	430,271
	Cash at bank and in hand			1,942,753	3,939,521
				2,379,146	4,395,798
17	Creditors: amounts	falling due within one year		(3,172,472)	(4,583,317)
	Net current assets			(793,326)	(187,519)
	Total assets less current liabilities			725,520	1,109,932
18	Creditors: amounts	falling due after more than one year
19	Provision for liabilities			(781)	(2,078)
	Net assets excluding pension		liability	724,739	1,107,854
23	Defined benefit pension liability			786,000	(15,836,000)
	Net assets / (liabilities)			1,510,739	(14,728,146)
	Charity Funds
	Unrestricted funds	excluding	pension deficit	591,749	875,786
	Charity Trading Subsidiary			-2,517	2,626
	Designated funds
	Total unrestricted	funds before pension deficit		589,232	878,412
23	Pension defidt			786,000	(15,836,000)
21	Total unrestricted	funds		1,375,232	(14,957,588)
21	Restricted funds			135,507	229,442
	Total charity deficit			1,510,739	(14,728,146)

HARIT	Y BALANCE SHEET	AS AT31M	ARCH 2022
Notes				2023	2022
				E	E
	Fixed assets
13	Tangible assets			1,511,427	1,282,593
14	Investments			2	2
				1,511,429	1,282,595
	Current assets
15	Stocks			25,414	26,006
16	Debtors			452,973	500,139
	Cash at bank and in hand			1,922,559	3,933,673
				2,400,946	4,459,818
17	Creditors: amounts	falling due within one year		(3,185,119)	(4,637,185)
	Net current assets			(7&4,173)	(177,367)
	Total assets less current liabilities			727,256	1,105,228
18	Creditors: amounts	falling due after more than one year
	Net assets excluding pension		liability	727,256	1,105,228
23	Defined benefit pension liability			786,000	(15,836,000)
	Net assets / (liabilities)			1,513,256	(14,730,772)
	Charity Funds
	Unrestricted funds	excluding	pension deficit	591,749	875,786
	Designated funds
	Total unrestricted	funds before pension deficit		591,749	875,786
23	Pension deficit			786,000	(15,836,000)
21	Total unrestricted	funds		1,377,749	(14,960,214)
21	Restricted funds			135,507	229,442
	Total charity deficit			1,513,256	(14,730,772)

				2023	2022
Note				E	E
22	Net cash flow from operating		activities	(1,355,012)	2,573,917
	Cash flow from investing	activities
	Payments to acquire tangible		fixed assets	(807,528)	(611,137)
	Receipts from sales oftangible		fixed assets	93,600	25,083
	Interest received			71,260	4,556
	Net cash flow from investing		activities	(642,668)	(581,498)
	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		(1,997,680)	1,989,388
	Cash and cash equivalents	at	1April 2022	3,939,521	1,950,133
	Cash and cash equivalents	at	31March 2023	1,941,841	3,939,521
	Cash and cash equivalents	consists of:
	Cash at bank and in hand			1,942,753	3,939,521
	Bank overdraft			(912)
	Cash and cash equivalents	at	31March 2023	1,941,841	3,939,521

					2023	2022
Note					E	E
22	Net cash	flow from operating		activities	(1,367,981)	2,601,862
	Cash flow from investing		activities
	Payments	to acquire tangible		fixed assets	(807,528)	(611,137)
	Receipts	from sales oftangible		fixed assets	93,600	25,083
	Interest	received			70,795	4,556
	Net cash	flow from investing		activities	(643,133)	(581,498)
	Cash flow from financing		activities
	Repayment offinance lease liabilities
	Interest	paid			0	(3,031)
	Net cash	flow from financing		activities	0	(3,031)
	Net increase/(decrease)		in cash and cash equivalents		(2,011,114)	2,017,333
	Cash and	cash equivalents	at	1April 2022	3,933,673	1,916,340
	Cash and	cash equivalents	at	31March 2023	1,922,559	3,933,673
	Cash and	cash equivalents	consists of:
	Cash at bank and in hand				1,922,559	3,933,673
	Bank overdraft
	Cash and	cash equivalents	at	31March 2023	1,922,559	3,933,673

				2023	2022
				E	f
Sale	ofgoods	and	services	13,965,617	9,481,039
				13,965,617	9,481,039

2023	2022
	E
279,949	240,192

		2023 E	2022f
Management	charge received from subsidiary	20,874	20,478
Deed ofgift	from subsidiary	17,400
		38,274	20,478

	Group	Charity	Group	Charity
	2023	2023	2022	2022
		E		E
Interest	71,260	70,795	4,556	4,556

					2023	2022
						E
Funding	provided		by Kirklees Metropolitan	Council	2,962,870	3,340,462
Coronavirus		Iob	Retention Scheme			140,043
Coronavirus		Business Support Grants				234,200
National	Leisure		Recovery Fund		17,750	822,865
					2,980,620	4,537,570

						Support	Total
Raising funds			Staff costs f	Other costs f	Depreciation f	costs f
Trading subsidiary	expenses		103,098	131,425	7,439	27,492	269,454
Charitable activities
Staff costs			6,339,061			6,584,712	12,923,773
Transport costs				4,340		424,394	428,734
Premises costs				2,515,676		199,378	2,715,054
Supplies &services			418,000	1,696,026	578,694	923,060	3,615,780
Kirklees Metropolitan		Council
service level agreements				7,154		255,909	263,063
			6,757,061	4,223,196	578,694	8,387,453	19,946,404
Total resources expended			6,860,159	4,354,621	586,133	8,414,945	20,215,858

					Support	Total
Charity		Staff costs f	Other costs f	Depreciation f	costs f	f
Charitable activities
Staff costs		6,339,061			6,605,586	12,944,647
Transport costs			4,340		424,394	428,734
Premises costs			2,515,676		199,378	2,715,054
Supplies &services		418,000	1,696,026	578,694	923,060	3,615,780
Kirklees Metropolitan	Council
service level agreements			7,154		255,909	263,063
		6,757,061	4,223,196	578,694	8,408,327	19,967,278
Total resources expended		6,757,061	4,223,196	578,694	8,408,327	19,967,278

	Group				Raising	Charitable
					funds	Activities	Total
					E	E
	Staffcosts				20,874	6,584,712	6,605,586
	Transport costs					424,394	424,394
	Premises costs				6,618	199,378	205,996
	Supplies and services					923,060	923,060
	Kirklees Metropolitan	Council
	service level agreements					255,909	255,909
	Total				27,492	8,387,453	8,414,945
	Charity					Charitable
						Activities	Total
						E	E
	Staffcosts					6,605,586	6,605,586
	Transport costs					424,394	424,394
	Premises costs					199,378	199,378
	Supplies and services					923,060	923,060
	Kirklees Metropolitan	Council
	service level agreements					255,909	255,909
	Total					8,408,327	8,408,327
8	Audit fees —Group and		Charity
						2023	2022
						E
	Auditor's remuneration		—statutory	audit		17,000	13,750

et (expend	iture) is state	d after charging/(cr	editing)
			Group	Charity	Group	Charity
			2023	2023	2022	2022
			E	E	f	f
Depreciation oftangible		fixed assets	586,133	578,694	455,391	447,188
Gain on sale oftangible		fixed assets	(93,600)	(93,600)	(25,083)	(25,083)
Operating	lease rentals		205,457	205,457	232,124	232,124

he reimbursement oftrust	ees' expenses was as follows:
	2023	2022	2023		2022
	Number	Number	E		E
Travel				65		55

he average mo	nthly number ofem	ployees	and full time equi	valents (FTE)	during the year	was as follows:
			2023	2023	2022	2022
			Number	FTE	Number	FTE
Charitable activities			659	305.7	614	266.1
Raising funds			22	3.9	21	10.8
			681	309.6	635	276.9
he total staff costs and employees'		benefits	were as follows:
			Group	Charity	Group	Charity
			2023	2023	2022	2022
			f	E	f	E
Wages and salaries			8,925,422	8,850,003	7,243,703	7,146,480
Social security			623,685	621,953	480,759	475,893
Defined benefit pension operating		costs	2,853,573	2,848,500	2,993,657	2,984,159
Other payroll costs			99,657	99,657	123,883	123,883
Self-employed	instructors		524,534	524,534	416,098	416,098
			13,026,871	12,944,647	11,258,100	11,146,513

			2023	2022
	f80,001 - E90,000 E70,001 - f80,000 E60,001 - f70,000		Number 1	Number 1
12	Interest payable and similar charges	—Group and Charity
			2023	2022
			E	E
	Interest on defined benefit pension	liability	418,000	454,000
			418,000	454,000

Tangible fixed assets
	Plant and	Fixtures and
Group	equipment	Fittings f	Total f
Cost:
At 1April 2022	4,134,550	1,679,560	5,814,110
Additions	690,090	117,438	807,528
Disposals	(1,208,914)	(313,935)	(1,522,849)
At 31March 2023	3,615,726	1,483,063	5,098,789
Depreciation:
At 1April 2022	3,358,004	1,158,656	4,516,660
Charge forthe vear	373,125	213,007	586.132
On disposals	(1,208,914)	(313,935)	(1,522,849)
At 31March 2023	2,522,215	1,057,728	3,579,943
Net Bookvalue:
At 31March 2022	776,546	520,904	1,297,450
At 31March 2023	1,093,511	425,335	1,518,846

13	Tangible fixed assets (continued)
	Charity	Plant and	Fixtures and
	Cost:	equipment f	fittings f	Total f
	At 1April 2022	4,121,862	1,599,203	5,721,065
	Additions	690,090	117,438	807,528
	Disposals	(1,208,914)	(313,935)	(1,522,849)
	At 31March 2023	3,603,038	1,402,706	5,005,744
	Depreciation:
	At 1April 2022	3,350,999	1,087,472	4,438,471
	Charge for the year	371,039	207,656	578,695
	On disposals	(1,208,914)	(313,935)	(1,522,849)
	At 31March 2023	2,513,124	981,193	3,494,317
	Net Book value:
	At 31March 2022	770,863	511,731	1,282,593
	At 31March 2023	1,089,914	421,513	1,511,427
14	Fixed asset investments
			Equity
	Charity		in subsidiary
			undertaking	Total
			E	E
	Cost:
	At 1April 2022 and 31March 2023
	Carrying amount:
	At 31March 2023
	At 1April 2022

				2023	2022
				f	E
Turnover				279,949	195,274
Cost ofsales				(113,685)	(67,646)
Gross profit				166,264	(127,628)
Administration		expenses		(134,895)	(159,765)
Management	charge paid to Kirklees Active Leisure			(20,874)	(20,478)
Other operating		income			44,918
Interest receivable gd similar income				465
Net profit				10,960	(7,697)
Deed ofgift to Kirklees Active Leisure				(17,400)
Taxon profit on ordinary activities				1,297	1,462
				(5,143)	(6,235)
The assets and		liabilities ofthe subsidiary	were:
Assets				116,237	102,268
Liabilities				(118,752)	(99,640)
Total net assets				(2,515)	2,628
Aggregate share capital and reserves				(2,515)	2,628
~Adit «A

Stocks —Group and Charity
	Group	Charity	Group	Charity
	2023f	2023 f	2022f	2022 E
Consumables	5,032	5,032	2,398	2,398
Goods for resale	20,382	20,382	23,608	23,608
	25,414	25,414	26,006	26,006
All stock held isfor use to further the charity's activities orfor resale.
Debtors
	Group	Charity	Group	Charity
	2023f	2023 E	2022	2022f
Trade debtors	128,554	88,018	153,889	153,346
Amounts owed by subsidiary		87,635		74,239
Other debtors	3,305		2478
Prepayments	195,827	194,027	211,281	209,931
Accrued income	83,293	83,293	62,623	62,623
	410,979	452,973	430,271	500,139
				Page	l 39

			Group	Charity	Group	Charity
			2023	2023	2022	2022
			E	E	E	E
	Bank loans and overdrafts		912
	Trade creditors		192,716	185,816	355,101	352,222
	Amounts owed to subsidiary			42,983		77,191
	Other tax and social security		231,168	217,577	284,873	271,679
	Other creditors		363,727	355,727	460,626	453,376
	Accruals and deferred income		2,383,949	2,383,016	3,482,717	3,482,717
			3,172,472	3,185,119	4,583,317	4,637,185
18	Leases —Group and Charity
	Operating leases —lessee
	Total future minimum lease payments	under	non-cancellable	operating	leases are as follows:
	Leases expiring:				2023	2022
					E	E
	Later than one and not later than five	years			20,056	313,917
	Later than five years
					20,056	313,917
19	Deferred taxation
			Group	Charity	Group	Charity
	The movement in the deferred tax		2023	2023	2022	2022
	provision during the year was:		E	E	E	E
	Provision brought forward		2,078		3,540
	Profit and loss account movement
	during the year		(1,297)		(1,462)
	Provision carried forward		781		2,078

	Group	Charity	Group	Charity
	2023	2023	2022	2022
	E	E	E	f
Fixed asset timing differences	877		2,174
Tax Losses	(96)		(96)
	781		2,078

	Balance at				Balance at
	01-Apr-22 E	Income E	Expenditure f	Gains/(losses) f	31-Mar-23 f
Unrestricted	(14,957,588)	17,279,696	(20,123,750)	19,156,000	1,354,358
Designated	funds
	(14,957,588)	17,279,696	(20,123,750)	19,156,000	1,354,358
Unrestricted	funds - Charity
	Balance at				Balance at
	01-Apr-22 f	Income	Expenditure f	Gains/(losses)	31-Mar-23 f
Unrestricted	(14,960,214)	17,037,556	(19,855,593)	19,156,000	1,377,749
Designated	funds
	(14,960,214)	17,037,556	(19,855,593)	19,156,000	1,377,749
Restricted funds —Group and Charity
	Balance at				Balance at
	01-Apr-21 f	Income E	Expenditure f	Gains/(losses) f	31-Mar-22 f
Restricted	229,442	17,750	(111,685)		135,507

			Unrestricted	Unrestricted			Restricted	Restricted	Total	Total
		Group		Charity			Group	Charity	Group	Charity
		E			E		E	E	E	E
Fixed assets		1,518,846		1,511,427					1,518,846	1,511,427
Investments						2				2
Net current assets		(929,614)			(919,680)		135,507	135,507	(794,107)	(784,173)
Creditors: more than one
	Year
Pension liability		786,000			786,000				786,000	786,000
Total		1,375,232		1,377,749			135,507	135,507	1,510,739	1,513,256
22	Reconciliation of	net income/(expenditure)			to	net	cash flow from	operating	activities
	Group								2023	2022
									E	E
	Net (expenditure)	for the year						(2,918,412)		(2,684,220)
	Interest (receivable)/payable								(71,260)	(1,525)
	Depreciation oftangible fixed		assets						586,133	455,391
	Profit on disposal	offixed assets							(93,600)	(25,083)
	Corporation tax paid
	Pension funding							2,534,000		2,818,000
	(Increase)/decrease	in stock							592	(1,438)
	(Increase)/decrease	in debtors							19,292	603,530
	Increase/(decrease)	in creditors						(1,411,757)		1,409,262
	Net cash flow from operating		activities					(1,355,012)		2,573,917
	Charity
	Net (expenditure)	for the year						(2,911,972)		(2,676,523)
	Interest (receivable)/payable								(70,795)	(1,525)
	Depreciation oftangible fixed		assets						578,694	447,188
	Profit on disposal	offixed assets							(93,600)	(25,083)
	Pension funding							2,534,000		2,818,000
	(Increase) in stock								592	(1,438)
	(Increase)/decrease	in debtors							47,166	638,768
	Increase/(decrease)	in creditors						(1,452,066)		1,402,475
	Net cash flow from operating		activities					(1,367,981)		2,601,862

		2023	2022
		E	E
Contributions		716,000	617,000
Current service cost		(2,832,000)	(2,981,000)
Past service cost
Net interest expense		(418,000)	(454,000)
Recognised in net expenditure		(2,534,000)	(2,818,000)
Recognised in other	gains/(losses)	19,156,000	8,864,000
Total credit/(cost) recognised		16,622,000	6,046,000
Amounts recognised	in the balance sheet were as follows:
		2023	2022
		E	E
Present value offunded obligations		(30,425,000)	(46,335,000)
Fair value ofplan assets		31,211,000	30,499,000
		786,000	(15,836,000)
Changes in the present value ofthe defined benefit obligations were as follows:
			2023
			E
Opening defined benefit obligation			46,335,000
Current service cost			2,832,000
Past service cost
Interest expense			1,251,000
Actuarial (gains)/loss			(19,930,000)
Contributions by scheme participants			413,000
Benefits paid			(476,000)
Closing defined benefit obligation			30,425,000

				2023	2022
				E	E
Opening	plan	assets		30,499,000	27,111,000
Interest	income			833,000	573,000
Re-measurement			gains on assets	(774,000)	2,443,000
Contributions		by	charity	716,000	617,000
Contributions		by	scheme participants	413,000	362,000
Benefits	paid			(476,000)	(607,000)
Closing	plan	assets		31,211,000	30,499,000

					2023	2022
Equities					80.890	79.89o
Government funds					6 9/0	7.40/0
Corporate	funds				4.690	4.890
Property					3.390	4.090
Cash					2 3o/0	2.99o
Other assets					2.190	1.190
					100/o	10090
The return	on plan assets was as follows:
					2023	2022
					E	E
Interest income					833,000	573,000
Gain/(loss)	on plan assets		(excluding	interest income)	(774,000)	2,443,000
Total return on plan assets					59,000	3,016,000
The principal actuarial		assumptions		used were as follows:
					2023	2022
Discount rate					4.60/o	2.7090
Expected	rates ofsalary increases				3.8590	4.059o
Expected	rates of pension		increases		2.60'Yo	2.809o
Expected	rate of inflation —RPI				2.609o	2.809o
Expected	rate of inflation —CPI				2.6090	2.8090

	2023	2022
Retiring at the balance sheet date
-Males	21.6	21.8
-Females	24.6	24.6
Retiring in 20years
-Males	22.9	22.5
-Females	25.7	25.7

						Outstanding
					Expenditure	balances
					E	E
Stafflex Limited,	a	company controlled		by atrustee	12,547
Azure Consulting,		a company	controlled	by a trustee	1,990
Kirklees Stadium	Development		Ltd, whose company secretary isatrustee		173,429	12,023
At 31March 2023					187,966	12,023
At 31March 2022					2,727

						2023	2022
						E	E
Outstanding	contributions	to	facility	improvements	KAL	5,034,952	5,563,520
Outstanding	contributions	to	facility	improvements	KALT	15,000	21,000

						2023		2022
Staffcosts
Salaries					5,991,955		4,842,528
Wages					3,706,916		2,826,919
Teachers					505,585		573,0&4
Self-employed		instructors			524,534		416,098
Indirect employee			costs		99,657		123,883
Current year	pension			charge	2,116,000		2,364,000
						12,944,647		11,146,512
Transport costs						428,734		366,853
Premises costs
Repairs and	maintenance				1,450,434		879,595
Electricity					150,664		87,059
Gas					2,359		4,512
Water					185,143		175,987
Energy savings		works			175,456		70,098
Other utility	costs				3,035		4,041
Rent					195,083		195,365
Insurance					92,905		72,072
Water treatment					114,545		94,576
Non-recreational			equipment		59,840		50,629
Rates					33,412		11,601
Other					252,178		248,729
						2,715,054		1,894,264
Supplies and	services
Equipment					310,075		154,143
Marketing					190,094		242,737
IT					319,479		341,759
Postage, printing			and	stationery	33,554		24,846
Communications					27,019		20,358
Resale items					106,825		64,712
Depreciation					578,694		447,188
Kirklees Metropolitan				Council finance charges	479,445		479,431
Professional	Fees				282,809		169,018
Licences					173,825		92,504
Financial					429,635		479,405
Irrecoverable	VAT				612,352		429,006
Other					71,974		103,825
						3,615,780		3,048,932
Kirklees Metropolitan				Council service level
agreements						263,063		263,605
Total expenditure						19,967,278		16,720,166