## ## ## ## |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|