2022-03-31-accounts - Richmondshire Leisure Trust

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Trustees' annual report (incorporating			the	director's	report)
Independent auditor's	report to	the members
Statement of financial	activities	(including		income and
expenditure account)
Statement of financial	position					12
Statement ofcash flows
Notes to the financial	statements					15

Registered charity	Registered charity	name	name	Richmondshire	Richmondshire	Leisure Trust	Leisure Trust
Charity registration		number		1111723
Company	mgistration		number	05095316
Principal office	office and	registered		Richmond Old Station	Swimming Yard		Pool
				Richmond
				Nonh Yorkshire
				DL104LD
The trustees
				ATutors JStubbs				(Appointed	21 April 2021)
				AWhite
				JEBranch SCAston				(Resigned	10January 2022)
				AJ Dale
				D A Chefneux
				RJBaldwin
				PJDevlin
Company	secretary			M A Hankin
Audaor				Chipchase	Manners
				Chartered Accountants			5 statutory	auditor
				384 Linthorpe		Road
				Middlesbrough
				TS56HA
Bankers				Santander
				43High Row
				Darlington
				County Durham
				DL37QW

						2022		2021
					Unrestricted	Restricted
					funds	funds	Total funds	Total funds
				Nate	2	2	2	2
Income and endowments
Donations and grants Charitable activities Investment income				5 6 7	312,693 539,486 8	109,669	422,362 539,486 8	626,929 258,617 3
Total income					852,187	109,669	961,856	885,549
Expenditure
Expenditure on charitable Other expenditure		activities		8,9 11	748,465 3,008	89,535	838,000 3,008	730,224
Total expenditure					751,473	89,535	841,008	730,224
Net income and net movement			In	funds	100,714	20,134	120,848	155,325
Reconciliation offunds		.
Total funds brought	forward				112,205	8,763	120,968	(34,357)
Total funds carried	forward				212,919	28,897	241,816	120,968

			2022	2021
Fixed assets		Note		2
Tangible fixed assets		17	26,900	10,760
Current assets
Stocks Debtors Cash at bank and in	hand	18 19	9,004 29,095 308,802	10,589 98,247 144,128
			346,901	252,964
Creditors: amounts	faaing due within one year	20	98,651	92,340
Net current assets			248,250	160,624
Total assets less current liabilities			275,150	171,384
Creditors: amounts	falling due atter more than one year	21	33,334	50,416
Net assets			241,816	120,968
Funds ofthe charity
Restricted funds Unrestricted funds			28,897 212,919	8,763 112,205
Total charity funds		23	241,816	120,968

			2021
Cash flows from operating activities			2
Net income		120,848	155,325
Adjustments for:
Depreciation oftangible fixed assets Other interest receivable and similar income Accrued expenses/(income)		«,096 (8) 94,190	1'I,042 (3) (73,421)
Changes in:
Stocks Trade and other debtors Trade and other creditors		1,585 (10,248) (18,895)	279 20,195 (86,784)
Cash generated irom operations		198,570	26,633
Interest received			3
Net cash from operating activities		198,578	26,636
Cash flows from investing activities
Purchase oftangible assets		(27,238)	(893)
Net cash used in inveshng activities		(27,238)	(893)
Cash flows from financing activities
Proceeds from borrowings		(6,666)	50,000
Net cash (used in)/from tinancing activities		(6,666)	50,000
Net increase in cash and cash equivalents Cash and cash equivalents st beginning	ofyear	164,674 144,128	75,743 68,385
Cash and cash equivalents at end ofyear		308,802	144,128

Donations and grants
	Unreskicted	Restricted	Total Funds
	Funds	Fuhds	2022
	6		2
Donations
Donations	30		30
Grants
Richmondshire District Council grants RDC - Sports Development grants UK Government Business Rates Relief grants	248,000	'l5,000	248,000 15,000
UK Government Covid Support grants NYCC Restore and Recover grant	16,663		16,663
RDC Area Partnership grants
Colburn Town Council grants CJRSFurlough grants NYCC Locality Fund grants		5,000 15,784 800	5,000 15,784 800
NYCC Covid Community grants RDC Restart grants RDC CAP funding grants Sport England National Leisure Recovery Fund	48,000	1,000 1,995	1,000 48,000 1,995
grants Sport England small grants		36,855	36,655
National lottery grants Football Foundation grants RDC CIFgrant		9,000 16,525 7,910	9,000 16.525 7,910
	312,693	109,669	422,362

			Unrestricted	Restncted	Total Funds
			Funds	Funds	2021
Donations				2	2
Donations			76
Grants
Richrnondshire District Council grants RDC - Sports Development grants UK Government Business Rates Relief UK Government Covid Support grants NYCC Restore and Recover grant RDC Area Partnership grants Colburn Town Council grants CJRSFurlough grants NYCC Locality Fund grants	grants		248,000 69,334 57,113	15,000 1,000 600 2'19,185	248,000 15,000 69,334 57,113 1,000 600 219,185
NYCC Covid Cornrnunity grants
RDC Restart grants
RDC CAP funding grants
Sport England National Leisure Recovery		Fund
grants Sport England small grants National lottery grants				15,709 912	15,709 912
Football Foundation grants
RDC CIFgrant
			374,523	252,406	626,929
Charitable activities
	Unresuicted		Total Funds	Unrestricted	Total Funds
Sports facilities Catering Fundraising events		Funds 534,945 3,298 1,243	2022 f 534,945 3,298 1,243	Funds 2 224,788 33,504 325	2021 2 224,788 33,504 325
		539,486	539,486	258,617	258,617

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2022	Funds	2021
	Bank interest	receivable		E 8	E 8	E 3	E 3
8.	Expenditure	on charitable	activities	by fund type
					Unrestricted	Restricted	Total Furtrfs
					Funds	Funds	2022
	Sports and Leisure Facilities Support costs		costs		468,841 279,624	E 46,156 43,379	E 514,997 323,003
					748.465	89,535	838,000
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2021
					2	E	E
	Sports and Leisure Facilities Support costs		costs		229,686 241,134	258,404, 1,000	488,090 242,134
					470,820	259,404	730,224

Expenditure	on charitable activities	by activity type
		Acbvities
		undertaken	Support	Total funds	Total fund
		directly	costs	2022	2D21
Sports and Governance	Leisure Facilities costs costs	514,997	E 323,0D3	E 514,997 323,003	E 488,090 242,134
		514,997	323,003	838,000	730,224

Analysis o
	Sports and
	Leisure
	FaciTiffes	Total 2022	Total 2021
		E
Staff costs Premises General office Governance costs Travel end subsistence	256,778 209,068 5,205 323,003 1,183	256,778 209,068 5,205 323,003 1,183	290,888 163,648 2,527 242,134 1,342

es tothe Financial Stat r ended 31 Iillarch 2022	ements fccnrr~	ements fccnrr~
Depreciation Subscriptions Catedng and vending Training Support costs —Irrecoverable	VAT		11,098 595 1,890 4,844 24,336	11,098 595 1,890 4,844 24,336	11,042 684 16,OO9 1,950
			838,000	838,000	730,224
Analysis ofGovernance Costs:
				2022	2021
Admin gross wages, employers Insurance Accountancy fees Audit fees Legal and professional costs Payroll costs Other office costs Prinbng and promotion Bank charges Fees and licences Special project costs NLRF expenditure Interest on loans		Nl and pension		2 210,906 17,46'I 4,300 2,100 6,161 9,715 10,118 6,892 4.626 13,636 36,655 433	2 192,944 12,245 27 3,900 864 6,010 9,312 4,882 3,937 7,539 474
				323,003	242,134

	Special project costs NLRF expenditure Interest on loans	Special project costs NLRF expenditure Interest on loans			4.626 13,636 36,655 433 323,003	7,53 474 242,13
11.	Other expenditure
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2022	Funds	2021
	Bad debts		2 3,008	2 3,008	2	2
12.	Net income
	Net income	is stated aRer charging/(crediting):
					2022	2021
	Depreciation	oftangible fixed assets			2 11.098	2 11,042
13.	Auditors remuneration
					2022	2021
	Fees payable	for the audit ofthe financial	statements		2 4,300	2 3,900

Staff costs	Staff costs
The total staff costs and employee		benefits for		the reporting	period are	analysed as follows:
						2022	2021
Wages and salaries Social security costs Employer contributions	to pension	plans				422,994 22,311 22,379	2 433,054 19,481 31,297
						467,884	483,832
The average head count of employees of full-time equivalent employees during			during the year was the year is analysed		36 (2021: as follows:	47). The average	number
						2022	2021
Full time Part time Volunteers						No. 12 23 1	No. 12 34 1
						36	47

No remuneration or benefits have been received by the truste Intangible assets	es.
	Goodwill
Cost	2
At 1 April 2021 and 31 March 2022	64,000
Amortisation
At 1 April 2021 and 31 March 2022	64,000
Carrying amount
At 31 March 2022
At 31 March 2021

17	. Tangible fixed asse	ts
				Rxtules and
				fittings
	Cost			2
	At 1 Apdil 2021 Additions			117,533 27,238
	At 31 March 2022			144,771
	Depreciation
	At 1 April 2021 Charge for the year			106,773 11,098
	At 31March 2022			117,871
	Carrying amount
	At 31 March 2022			26,900
	At 31 March 2021			10,760
18.	Stocks
			2022	2021
	Raw materials and consumables		2 9,004	2 10,589
19.	Debtors
			2022	2021
	Trade debtors Provision for doubtful debts Prepayrnents and accrued income		2 13,951 (3,008) 18,152	2 1,169 97,078
			29,095	98,247
20.	Creditors: amounts	falling due within one year
			2022	2021
	Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes Other creditors		2 10,000 21,100 49,396 11,155 7,000	2 6,584 23,940 34,606 13,210 14,000
			98,651	92,340

Credi	tors: amounts falling due after mors than	one year
		2022	2021
Bank Other	loans and overdrafts creditors	R 33,334	E 43,416 7,000
		33,334	50,416

Unrestricted funds
					At
	At 1 April 21	Income	Expenditure	Transfers	31 March 22
Generalfunds Operational reserve	E 82,205	R 852,187	R (751,473)	R (25,000)	R 137,919
fund Utility increase fund Football Foundation	50,000			15,000	50,000 15,000
pitch project fund				10,000	10,000
	112,205	852,187	(751,473)		212,919
					At
	At 1 April 20	Income	Expenditure	Transfers	31 March 21
Generalfunds Operational reserve	E (50,118)	E 633,143	E (470,820)	E (50,000)	R 62,205
fund Utility increase fund				50,000	50,000
Football Foundation
pitch project fund
	(50,118)	633,143	(470,820)		112,205

Restricted funds
			At			A1
			1 April 21	Income	Expenditure	31 INarch 22
			2	2	2
Armed Forces Covenant Fund Trust RDC Sports Development Fund RDC Area Partnership Fund			7,462	15,000	(6,667) (15,000)	795
NYCC Locality Fund				800	(224)	576
North Richmondshire Community Partnership Coronavirus Job Retention Scheme (CJRS)		Fund	389	15,784	(333) (15,784)	56
NYCC Restore & Recover fund
Sport England National Leisure	Recovery fund
(NLRF) Sport England Small Grant fund			912	36,655	(36,655) (474)
Colburn Town Council fund NYCC Covid Community fund RDC CAP fund				5,000 1,000 1,995	(5,000) (1,000) (1,995)
National lottery fund Football Foundation fund RDC CIF fund				9,000 16,525 7,910	(5,996) (275) (132)	3,004 16,250 7,778
			8763	109669	89535)	28897

		At p rfl20	Income	Expenditure	At 31 March 21
		2	2
Armed Forces Covenant Fund Trust RDC Sports Development Fund RDC Area Partnership Fund NYCC Locality Fund North Richrnondshire Community Partnership Coronavirus Job Retention Scheme (CJRS) NYCC Restore 8 Recover fund Sport England National Leisure Recovery fund Sport England Small Grant fund	Fund (NLRF)	14,129 910 722	15,000 600 219,185 1,000 15,709 912	(6,667) (15,000) (600) (910) (333) (219,185) (1,000) (15,709)	7,462 389 912
Colbum Town Council fund
NYCC Covid Community fund
RDC CAP1und
National lottery fund
Football Foundation fund
RDC CIFfund
		15761	252~406	(259f404)	8,763

Analysis ofnet asse	ts between funds
		Unrestricted	Restricted	Total Funds
		Fuflds	Funds	2022
Tangible fixed assets Current assets Creditors less than 1 Creditors greater than	year 1 year	2 2,021 342,883 (98,651) (33,334)	2 24,879 4,018	2 26,900 346,90'I (98,651) (33,334)
Net assets		212,919	26,897	241,816
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year		2 2,909 252,052 (92,340) (50,416)	7,851 912	2 10,760 252,964 (92,340) (50,416)
Net assets		112,205	6,763	120,968

				At
Cash Debt Debt	at bank and in hand due within one year due after one year	At 1 Apr 2021 144,128 (6,584) (43,416)	Cash flows 164,674 (3,416) 10,082	31 Mar 2022 f 308,802 (10,000) (33,334)
		94,128	171,340	265,468