2023-03-31-accounts - Doncaster Culture And Leisure Trust

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	Page
Directors'/trustees' report	1 —9
Statement oftrustees' responsibilities
Independent auditor's report	11 - 13
Consolidated statement offinancial activities	14
Charity statement offinancial activities	15
Balance sheet
Consolidated cash flow statement	17-18
Notes to the financial statements	19—37

Refere ceand administrativ	Refere ceand administrativ	details
Charity Number:		1103465
Company	number:	4410993
Registered	Office:	The Dome
		Doncaster	Leisure Park
		Bawtry Road
		Doncaster
		DN4 7PD
Auditor:		Hawsons	Chartered	Accountants
		SSidings	Court
		White Rose Way
		Doncaster
		DN4 SNLJ
Bankers:		Barclays Bank pic		Co-operative			Bank pic
		10Pound	Walk	South Yorkshire Business Centre
		Doncaster		Fountain		Precinct
		DN4 SHJ		Balm Green
				Sheffield
				512JZ
Legal Advisors:		Employment Law		Corporate		and Commercial
		Schofield	Sweeney	Schofield		Sweeney
		Church Bank House		Church	Bank		House
		Church Bank		Church	Bank
		Bradford		Bradford
		BD14DY		80140Y

		Unrestricted	Restricted	Total Funds	Total Funds
INCOMING RESOURCES	Note	Funds	Funds	2023	2022
		6	6	6	7
Incoming resources from
generated funds:
Voluntary income
Grants and donations	5	39,801	3,262,688	3,302,489	1,952,843
Activities for generating funds
Commercial trading operations	4	3,640,053		3,640,053	4,460,779
Investment income	6	1,627		1,627
		3,6&1,481	3,262,688	6,944,169	6,413,622
Incoming resources from
charitable activities:
Operation ofleisure facilities Support from local authority	7 3	9,744,418 1,896,641	492,325	10,236,743 1,896,641	7,247,044 2,003,359
TOTAL INCOMING RESOURCES		15,322,540	3,755,013	19,077,553	15,664,025
RESOURCES EXPENDED
Costs ofgenerating funds:
Commercial trading operations	4	3,092,053		3,092,053	2,432,118
Charitable activities
Operation ofleisure facilities	9	12,484,828	2,803,064	15,287,892	12,834,943
Taxation		(137,419)		(137,419)	(6,338)
TOTAL RESOURCES EXPENDED		15,439,462	2,803,064	18,242,526	15,260,723
MOVEMENT IN TOTAL FUNDS
FOR THE YEAR
Net incoming resources		(116,922)	951,949	835,027	403,302
Pension scheme actuarial gains		3,709,000		3,709,000	1,039,000
Transfer between funds		(122,412)	122,412
TOTALSURPLUSI (DEFICIT) FUNDS
BROUGHT FORWARD		(3,678,648)	2,930,464	(748,184)	(2,190,486)
TOTAL SURPLUS/ (DEFICIT) FUNDS
CARRIED FORWARD		(208,982)	4,004,825	3,795,&43	(748,184)

		Unrestricted	Restricted	Total Funds	Total Funds
INCOMING RESOURCES	Note	Fundsf	Funds 6	2023 E	2022f
Incoming resources from
generated funds:
Voluntary income
Gift aid	4	255,638		255,638
Grants and donations	5	1,000	3,262,688	3,263,688	1,765,413
Investment income	6	1,627	-	1,627
		258,265	3,262,688	3,520,953	1,765,413
Incoming resources from
charitable activities:
Operation of leisure facilities	7	7,542,166		7,542,166	7,014,190
Support from local authority	3	1,896,641		1,896,641	2,003,359
TOTAL INCOMING RESOURCES		9,697,0?2	3,262,688	12,959,760	10,782,962
RESOURCES EXPENDED
Charitable activities
Operation ofleisure facilities	9	9,877,875	2,253,645	12,131,520	10,694,898
TOTAL RESOURCES EXPENDED		9,877,875	2,253,645	12,131,520	10,694,898
MOVEMENT IN TOTAL FUNDS
FOR THE YEAR
Net incoming resources		(180,803)	1,009,043	828,240	88,064
Pension actuarial gains	23	3,709,000		3,709,000	1,039,000
TOTAL SURPLUS/DEFICIT) FUNDS
BROUGHT FORWARD		(4,799,561)	2,734,647	(2,064,914)	(3,191,978)
TOTAL SURPLUS/(DEFICIT)FUNDS
CARRIED FORWARD		(1,271,364)	3,743,690	2,472,326	(2,064,914)

			Group	Group	Charity	Charity
		Note	2023 6	2022	2023	2022f
FIXEDASSETS
Tangible		12	5,755,459	3,893,309	5,620,284	3,774,528
			5,755,459	3.893,309	5,620,284	3,774,528
CURRENT ASSETS
Stocks		14	124,186	115,611
Debtors		15	1,737,121	1,063,539	997,097	917,193
Cash at bank and	in hand		1,429,825	2,264,749	82,818	251,942
			3,291,132	3,443,899	1,079,915	1,169,135
CREDITORS: amounts		falling
due within one year		16	(3,778,746)	(2,737,725)	(2,755,871)	(1,660,910)
NET CURRENT ASSETSI(LIABILITIES)			(487,614)	706,174	(1,675,956)	(491,775)
TOTAL ASSETSLESS
CURRENT LIABILITIES			5,267,845	4,599,483	3,944,328	3,252,753
CREDITORS:
Amounts falling due after more
than one year Pension liability		17 23	(1,120,002) (352,000)	(1,306,667) (4,041,000)	(1,120,002) (352,000)	(1,306,667) (4,041,000)
NET ASSETSI(LIABILITIES)			3,?95,843	(748,184)	2,472,326	(2,064,914)
FUNDS
Restricted		19/20	4,004,825	2,930,464	3,743,690	2,734,647
Unrestricted:		20
Other charitable	funds		(208,982)	(3,678,648)	(1,271,364)	(4,799,561)
Non-charitable	trading	funds
			3,795,843	(748,184)	2,472,326	(2,064,914)

				2023	2022
Cash flows from operating activities:
Net cash provided (used in) operating	activities			1,664,401	245,968
Cash flows from investing activities:
Purchase ofproperty, plant and equipment				(2,312,660)	(564,930)
Disposal ofproperty, plant and equipment
Net cash provided by (used in) investing		activities		(2,312,660)	(584,930)
Cash flows from financial activities:
Repayment ofloans				(186,665)	(186,668)
Repayment of hire purchase
Interest paid
Net cash provided by (used in) financing		activities		(186,665)	(188,658)
Change in cash and cash equivalents	in	the		(834,924)	(505,530)
re ortin cried
Cash and cash equivalents at the beginning			ofthe	2,264,749	2,770,379
re ortin cried
Cash and cash equivalents at the end	ofthe			1,429,825	2,264,749
re ortin cried
Reconciliation ofnet income/(expenditure)
to net cash flow from operating activities
Net income/(expenditure) for the reporting		period (as per		835,027	403,302
the statement offinancial activities)
Adjustments for:
Depreciation charge				450,510	376,486
(Increase) / Decrease in stocks				(8,575)	(92,478)
(Increase) / Decrease in debtors				(673,582)	24,264
Increase / (Decrease) in creditors				1,041,021	(490,506)
Employer contributions to defined benefit	pension			(173,000)	(183,000)
scheme
Defined benefit pension scheme operating		expenditure		193,000	208,000
NET CASH PROVIDED (USED IN) OPERATING				1,664,401	245,968
ACTIVITIES

Movement in net cas	h /debt
	At 1April 2022	Cashflows	Other non-cash	At 31 March 2023
			changes
			8	8
Cash and cash
equivalents
Cash	2,264,749	(834,924)		1,429,825
Borrowing
Debt due within	(186,666)	186,665	(186,685)	(186,666)
one year
Debt due after one	(1,306,667)		186,665	(1,120,002)
year
Total	771,416	648,259		123157

GRANTS AND DONATIONS	GRANTS AND DONATIONS				Total	Total
			Unrestricted	Restricted	2023	2022
				6	6	7
Job retention Scheme income						120,130
The City ofDoncaster Council				2,628,966	2,628,966	1,000,000
Knowledge 6skills
StWilfrid's Academy						15,300
Adult Family Community	Learning					12,500
Delta Academies Trust						4,890
Trinity Academy						10,944
Social Isolation Alliance
CDC				20,000	20,000	34,000
CDC VCFS Grant				180,000	180,000	105,000
CDC Ward Fund				1,350	1,350
Emergency Winter Fund Winter Fund —Higher Rhythm						50,000 100,000
South Yorkshire Housing				37,000	37,000
Right up our Street Arts Council Loneliness	Fund					3,100
Arts Council				350,000	350,000	198,000
CDC				12,000	12,000	30,000
Match Funding			1,000		1,000	4,069
The Grand Parade				887	887
Doncaster Creates
Arts Council Doncaster Remix						35,980
DMBC Doncaster Creates						4,000
Arts Doncaster Remix				4,500	4,500	37,500
ARG
CDC				27,985	27,985
Charity			1,000	3,262,688	3,263,688	1,765,413
Doncaster Performance	Venue	Limited	38,801		38,801	187,430
Group			39,801	3,262,688	3,302,489	1,952,843

listed in th	e Trustees report.
				Total	Total
		Unrestricted f	Restricted f	2023f	2022f
Operation	of leisure facilities	7,542,166		7,542,166	7,014,190
Charity		7,542,166		7,542,166	7,014,190
Operation	oftheatre facilities	2,202,252	492,325	2,694,577	244,854
Eliminated	on Consolidation				(12,000)
Group		9,744,418	492,325	10,236,743	7,247,044

Support cos	ts are alloca	ted on s basis con	sistent with the u	se ofresources.
			Culture &
			Leisure		Total	Total
			Facilitiesf	Governancef	2023f	2022
Depreciation ONce salaries			167,732 147,425	8,828 36,856	176,560 184,281	25,667 217,259
Insurance			32,300		32,300	27,447
Professional	charges		33,457	1,761	35,218	41,598
Computer costs			284,53?	71,135	355,672	356,953
Charity			665,451	118,580	784,031	668,924
Doncaster Performance		Venue Limited	206,719	38,231	246,950	7,469
Group			874,170	156,811	1,030,981	676,393

9. ANALYSIS OF CHA	RITABL	E EXPE	NDITURE
The charity undertakes	direct	charitable	activities	only and does not make grant payments.
		Culture 8
			Leisure	Restricted
		Facilities		Funds	Total	Total
			2023f	2023f	2023f	2022f
The Dome		3,137,520		325,367	3,462,887	2,425,657
Adwick SpoAs Centre		1,212,937		240,882	1,453,819	1,050,235
Armthorpe Sports Centre			566,562	43,807	610,369	561,642
Askern Sports Centre			43,401		43,401	17,493
Crookhill Park Golf Club			226,476	10,109	236,585	239,202
Dearne Valley Leisure Centre			795,436	161,462	956,898	659,077
Edlington Leisure Centre			22,985	11,869	34,854	51,357
Fitness Village Balby			533,083		533,083	414,631
Hatfield Water Park			349,778	133,177	482,955	194,976
Rossington Community	Sports		151,161		151,161	23,577
Village
Rossington Sports Centre			186,533		186,533	206,011
Thorne Sports Centre			10,225		10,225	149,061
Feasibility				90,834	66,206
DCLT Fees				74,008	74,008
Capital Fees				212,278	212,278
Disallowed VAT		485,365			485,365	436,110
Knowledge and Skills						43,634
Social Isolation Alliance				330,652	330,652	297,321
Right Up Our Street Doncaster Creates				350,423 68,930	350,423 68,930	291,186 212,228
CDC				23,287	23,287
JRSStaff Costs						123,103
Cleaning			103,865		103,865	99,427
Maintenance and repairs			839,346		839,346	1,906,760
Advertising and publicity			197,164		197,164	211,536
Bank and credit card charges			28,589		28,589	6,167
Leisure overheads			215,410		215,410	226,262
Personnel			164,568		164,568	147,271
Support costs (note 8)			607,471	176,560	784,031	668,924
Charity		9,877,875		2,253,645	12,131,520	10,694,895
Doncaster Performance	Venue	2,606,953		549,419	3,156,372	2,140,045
Limited
Group		12,484,828		2,603,064	15,287,892	12,834,943

. STAFF	COSTS AND TRUSTEES	RE	MUNERATION
				2023	2022
				8	8
Salaries				5,785,837	4,749,072
Social Security costs				464,517	346,446
Pension costs				180,629	284,035
				6,430,983	5,379,553
The average number ofemployees		during the year was as follows:
				Number	Number
Charitable	activities			174	155
Trading activities				69	72
				243	227
Band analysis ofhigher paid employees			was as follows
870,001 -	680,000
f80,001 -	890,000

No remuneration is paid to	directors/tru	stees.
Travelling and subsistence	expenses	incurred	by Trustees	on charity	business are reimbursed.		The
amount reimbursed in the	year was ENil (2022:		ENil).
. MOVEMENT IN TOTAL	FUNDS FOR THE YEAR
The movement for the group is stated		after charging:			2023 6		2022f
Depreciation of tangible fixed assets:
-Owned by the charity					135,463	74,392
-On finance agreement	ICDC funded				315,047	302,094
Payable to Auditor
-Audit fee					19,975	18,000
-Other services					4,500		4,500
Operating lease rentals:
- Plant and machinery					39,365		9,450
Pension Costs					180,629	252,502

. TANGIBLE FIXEDASSETS (GROUP)
	Facilities	Fixtures,	Total
	improvements	fittings, office
		equipment &
		vehicles
		6
COST
At 31 March 2022	5,312,359	3,503,001	8,815,360
Additions	2,085,451	227,209	2,312,660
At 31 Nlarch 2023	7,397,810	3,730,210	11,128,020
DEPRECIATION
At 31 March 2022	1,886,365	3,035,686	4,922,051
Charge for the year	325,198	125,312	450,510
At 31 March 2023	2211563	3162522	5372561
NET BOOK VALUE
At 31March 2023	5,186,247	569,212	5,755,459
At 31 March 2022	3,425,994	467,315	3,893,309
TANGIBLE FIXEDASSETS (CHARITY)
	Facilities	Fixtures,	Total
	improvements	fittings, office
		equipment &
		vehicles
		5
COST
At 31 March 2022	4,761,277	3,036,785	7,798,062
Additions	2,027,052	208,742	2,235,794
At 31March 2023	6,788,329	3,245,527	10,033,856
DEPRECIATION
At 31 March 2022	1,372,712	2,650,822	4,023,534
Charge for the year	315,047	74,991	390,038
On Disposals
At 31 March 2023	1,687,759	2,725,813	4,413,572
NET BOOK VALUE
At 31 March 2023	5,100,570	519,714	5,620,284
At 31 March 2022	3,388,565	385,963	3,774,528

The following	information	relates to	the c	ompany's	subsidiary	undertakings:
							Aggregate		Surplus/
							Share		profitfor
						Description of	Capital	&	period
Name of		Nature of		Country	of	Share Capital	Reserves at		ended
Undertaking		Business		Incorporation			31/03/23		31/03/23
Doncaster		Conferences,				100%Et	349,289		327,552
Conferences		catering and		England		ordinary shares
Catering and	Events	events
Limited*
Doncaster		Performing	Arts			Limited by	914,953		(64,258)
Performance	Venue	Centre		England		guarantee
Limited*
Cast Events Limited		Catering and		England		100%61	59,276		60,086
		events				ordinary shares
Indicates a direct
investment
14.STOCKS
					Group			Charity
				2023 5		2022 f	2023 8		2022 5
Bar and catering				124,186		115,611
Other
				124,186		115,611
15. DEBTORS
					Group			Charity
				2023		2022	2023		2022
Trade debtors				749,424		444,532	650,226		315,022
Amounts owed by group		undertakings					9,451		225,808
Other debtors				451,480		338,718	155,080		240,373
Prepayments				536,217		280,289	182,340		135,990
				1,737,121		1,063,539	997,097		917,193

.CREDITORS	(ANIOUNTS DUE WIT	HIN ONE YEAR)
			Group		Charity
		2023	2022	2023	2022
Borrowings		186,666	186,666	186,668	186,666
Trade creditors		1,479,027	918,493	1,271,686	656,471
Amounts owed to group undertakings				532,630	99,257
Other taxes and social security		164,642	135,604	161,984	129,764
Accruals &deferred income		1,884,943	1293,485	545,627	559,149
Other creditors		63,468	203,477	57,279	29,603
		3,778,746	2,737,725	2,755,871	1,660,910
CREDITORS	(AMOUNTS DUE AFTER MORE THAN ONE YEAR)
			Group		Charity
		2023	2022	2023	2022
				8	6
Borrowings		1,120,002	1,306,667	1,120,002	1.306,667
		1,120,002	1,306,667	1,120,002	1,306,667
The maturities	ofsources ofborrowing	are as follows:
			Group		Charity
		2023	2022	2023	2022
		6	6	6	6
In one year or less		186,666	186,666	186,666	186,666
In more than one year but not more
than two years		186,666	186,666	186,666	186,666
In more than two years but not more
than five years		559,998	559,998	559,998	559,998
More than 5years		373,338	560,003	373,338	560,003
		1,306,668	1,493,333	1,306,668	1,493,333

The major assu	m	ptio	ns	u	sed	for the actuadial	val	uation were;
										2023 '/ii pa		2022 /o pa
Rate ofincrease		in salaries									3.55	4.20
Rate ofincrease Discount rate		in pensions				in payment					1.75 4.75	1.75 2.70
Inflation assumption			(CPI)								2.95	3.20
The fair value	of the assets					in the scheme	and	the present	value of the	liabilities	in the scheme at each
balance sheet	date were:
											Fair	Fair
											Value	Value
											2023	2022
											E	6
Equities										4,870,840		4,916,000
Government bonds										1,647,490		1,788,000
Other bonds
Property											573,040	670,000
Cash/liquiditY											71,630	75,000
Other
Total fair value	ofscheme				assets					7,'163,000		7,449,000
Present value			of		scheme					(7,515,000)		(11,490,000)
liabilities
Gross pension	asset/(liability)									(352,000)		(4,041,000)
The following	amounts			have		been recognised		in the financial statements		in the	year to 31 March 2023
and 31 March	2022 under the requirements						of	FRS102:
											2023	2022
											6	6
Current service		cost									86,000	103,000
Expected return		on	scheme			assets
Interest on scheme			liabilities								107,000	105,000
Curtailment
Total operating		charge									193,000	208,000

				2023	2022
				6	E
Actual return less expected	return	on scheme assets		4,150,000	503,000
Experience gains and losses arising on scheme			liabilities	(441,000)	536,000
Actuarial gain				3)709000	1039000
INovements in deficit during the		year
Deficit in scheme at beginning ofthe year				(4,041,000)	(5,055,000
Current service cost				(86,000)	(103,000)
Contributions				173,000	183,000
Interest on scheme liabilities				(309,000)	(247,000)
Expected return on scheme	assets			202,000	142,000
Past service cost
Curtailment
Actuarial gain/(loss)				3,709,000	1,039,000
Deficit in scheme at end ofyear				(352,000)	(4,041,000)
Reconciliation offair value ofscheme assets
Opening fair value ofscheme assets at 1 April				7,449,000	6,734,000
Expected return on scheme	assets			202,000	142,000
Actuarial (losses)/gains				(537,000)	503,000
Contributions by members				13,000	14,000
Contributions by employer				173,000	183,000
Benefits paid				(137,000)	(127,000)
Closing fair value ofassets	at 31 March			7,163,000	7,449,000
Changes in the present value of		scheme liabilities
Opening defined benefit obligation		at 1 April		11,490,000	11,789,000
Current service cost				86,000	103,000
Interest cost				309,000	247,000
Actuarial (gains)/losses				(4,246,000)	(536,000)
Contributions by members				13,000	14,000
Past service cost
Curtailment
Benefits paid				(137,000)	(127,000)
Closing defined benefit obligation at 31 March				7,515,000	11,490,000

History of	experience gain	s and l	osses	in the sche	me:
							2023	2022
							6	5
Experience	gains/(losses)	on assets					(537,000)	503,000
Percentage	ofscheme assets						7.5%	6.8%
Experience	gains/(losses)	on liabilities					4,246,000	536,000
Percentage	ofscheme liabilities						56.5'ye	72%
Cumulative	gains/(losses)	at end	ofperiod				3,709,000	1,039,000
24. FINANCIAL INSTRUMENTS
					Grou			Charit
Financial	assets			2023 8	2022 5		2023f	2022 6
Financial assets that are debt
instruments	measured at
amortised cost			3,166,946		3,328,288		1,079,915	1,169,135
			3,166,946		3,328,288		1,079,915	1,169,135
Financial assets include cash and			cash	equivalents,	amounts	due from group undertakings,		trade
other debtors and prepayments.
					Grou			Charit
				2023	2022		2023	2022
Financial	liabilities			6		8	6	5
Financial liabilities that are
debt instruments measured		at
amortised cost			4,898,747		4,044,392		3,875,872	2,967,577
			4,898,747		4,044,392		3,875,872	2,967,577